Mrs. Vidya Akki, W/o. Mr. A. Chakradhari V. Assessment Unit, Income Tax Department, National e-Assessment Center, New Delhi and The Income Tax Officer, Ward 8(1), Hyderabad and The Principal Chief Commissioner of Income Tax, Andhra Pradesh and Telangana

WP/4295/2024

AI Insights

The case involves Mrs. Vidya Akki, the petitioner, challenging an order from the Income Tax Department concerning the assessment year 2016-17. The petitioner argued that the order was arbitrary, illegal, and violated principles of natural justice and constitutional rights under Articles 14, 19(1)(g), and 265. The main legal contention was the improper application of the Income Tax Act's provisions, particularly the failure to adhere to the amended section 148A, which mandates a faceless procedure for reopening assessments. The court's decision to allow the writ petition was influenced by its earlier judgment in a similar case, emphasizing the importance of following procedural requirements set by recent amendments to the law.

• Counselvise Citation: [2024] 140 COUNSELVISE.COM (IT) 799418 (HC-TELANGANA)
• Appeal Type: Others
• Pronouncement Date: 19-02-2024
• Assessment Year: misc
• Other Referred Cases: WP.No.25903 of 2022 & batch, dated 14.09.2023
• Laws Referred To: Constitution of India, Income Tax Act, 1961
• Result in Favour of: Others
• Court: HIGH COURT
• Department Lawyers: SUNDARI R PISUPATI
• Assessee Lawyers: A V A SIVA KARTIKEYA
• Keywords: Assessment Year 2016-17; Faceless Proceedings; Income Tax; Jurisdictional issue; Natural Justice; Writ of Mandamus
• Section: 147; 148; 144; 148A; 265; 226; 14BA

Judgement Text

"[ 337e ] HIGH COURT FOR THE STATE OF TELANGANA AT HYDERABAD (Special Original Jurisdiction) MONDAY, THE NINETEENTH DAY OF FEBRUARY TWO THOUSAND AND TWENTY FOUR PRESENT THE HONOURABLE SRI JUSTICE P.SAM KOSHY AND THE HONOURABLE SRI JUSTICE N.TUKARAMJI WRIT PETITION NO: 4295 OF 2024 Between: AND 1 Mrs. Vidya Akki, W/o. Mr. A. Chakradhari, Aged 49 years, Occ. House Wife, H. No. 8-1-164/4, Mailardevpally, Rajendra Nagar, Rangareddy, Hyderabad - 500 030, Telangana. ...PETITIONER Assessment Unit, lncome Tax. Department, National e-Assessment Center, New Delhi, Room No. 4O1,2\"\" Floor, E-Ramp, Jawaharlal Nehru Stadium, New Delhi - 110 003. 2. The lncome Tax Officer, Ward 8(1 ), Hyderabad, Signature Towers, Sy. No. 6(P) of Kondapur, Sy. No. 37(P) of Kothaguda, Opposite Botanical Gardens, Serilingampally Mandal, Ranga Reddy District, Hyderabad - 500 084, Telangana. 3. The Principal Chief Commissioner of lncome Tax, Andhra Pradesh and Telangand, Hyderabad, Room No. 922, gth Floor, 'B' Block, l.T.Towers, 10-2- 3, AC Guards, Hyderabad - 50O 004, Telangana. ...RESPONDENTS Petition under Article 226 of lhe Constitution of lndia praying that in the circumstances stated in the affidavit filed therewith, the Higih Court may be pleased to issue a Writ of Mandamus or any other appropriate Writ, Order or Direction, declaring that the Order passed by the 1't Respondent, uls 147 r/w Sec. 144 rlw Sec. '1448 of the lncome Tax Act, 1961, dated 0510112024, bearing DlN. ITBA/AST/S/14712023-241'1059400141(1), for the Assessment Year 20'16 - 17, as atbrtary, illeg€|, barred by time, bad in law, void-ab-initio, violative of the principles of natural justice, apart from being violative of Articles 14, 19(1Xg) and 265 of the i t constitution of lndia and sec 14BA of the lncome Tax Act, 1961, and to consequently set aside the same in the interests of justice. lA NO: 1 OF 2024 Petition under section 1 51 cpc praying that in the circumstances stated in the affidavit filed in support of the petition, the High court may be pleased to stay all further proceedings, incruding any recovery, pursuant to the order passed by the 1\"t Respondent, uls 14r r/w sec. 144 rlw sec. 1448 of the lncome Tax Act, 1961, dated 0510112024, bearing DtN. |rBA/ASTtst147t2o23-24t1osg4oo141(1), for the Assessment Year 2o16 - 17 , pending disposal of the above writ petition. Counsel for the Petitioner: SRI A V A SIVA KARTIKEYA Counsel for the Respondents: SUNDARI R plSUpATl (Sr SC for lncome Tax Dept) The Court made the foltowing: ORDER .i THE HONOURABLE SRI JUSTICE P.SAM KOSIrY AND THE HONOURABLE SRI JUSTICE N.TUKARAMJI WRIT PETITION No.4295 oF 2024 ORDER:(perHon'ble Si Justice P'SAIlt XOSIfi) The instant Writ Petition has been frled by the petitioner under Articl e 226 of the Constitution of India seeking for the following relief: 'to issue a Wit of Mandamus or anq other approp.riate Writ oiiirii iir.\"tioi declaing tlat the Order passed ba-tle 1st nliiona\"nt u/ s 147 r/ w Sec 144 r/ ut Sec 1448 of the ;;;;-i;'Act 1e61 dated o5/o1/2o24 beains DIN iei)esrystt47/2o2s24/ 1oss4oo1411 for *te -i\"ii\"\"^.\"t V.or 2O16 17 as arbitrary iltegol .baned-bg time 'ii ii t\"i wid ab initio uiolatiue of the pinciples-of nafriral IJJii i\"rt from being uiolotiue of Articles 14 1919 and 265 'rir-i Ziiti*tion of india and sec 148A of tte Income Tax Act 1961 and. to consequenttg set aside the same in the interests of justice\". 2. One of the contentions that the p€titioner has raised in the present Writ Petition is that under the amended provisions of the Act which carne into effect from Ol.O4.2O2l, the respondents, while proceeding under Section 148 of the Act, were required to issue notice under Section 148A and provide an opPortunity of hearing to the 2 PSK,J A\", NTR,J W.P.No.4295 o:f 2024 assessee. As per the amended prorrision of law, the proceedings to be drawn are also in a faceless manner. 3. Whereas, learned counsel for the petitioner contended that, in the instant case, reopening has been initiated by the Jurisdictional Assessing Officer. In support of his contention, he relied upon the recent judgment rendered by this very Bench in WP.No.25903 of 2022 & batch, dated L4.O9.2023 wherein this Court disposed of the batch of writ petitions to ttre limited extent. 4. On the other hand, learned Standing Counsel for the respondent-Department does not dispute that the said objection was decided in the aforesaid batch of Writ Petitions. However, he further contended that apart from the aforesaid objection, there have been other various objections also which the petitioner has raised in the writ petition. 5. So far as this contention of the learned counsel for the respondent-Department is concerned, this Bench, while disposing of said batch of writ petitions, had taken note of i I I i 3 I PSr(,J& /UrR J W.P.No.4295 o.f 2024 the same at paragraph Nos.37 & 38 which are reproduced herein under: \"37. The preliminary objection raised bg the petitioner i.s sustoined and all these turit petitions standi alloued on this uery jurisdictional issue. Sine the impugned. ryoties and orders are getting quashed on tte point of jurisdiction, uE are not inclined to proceed further and. decid.e the otlrer i.ssues raised bg the petitioner uthich stands reserued to be raised and contended in an approp riate proeeding s. \" '38. Sine tle Hon'ble Supreme Court Lnd, in the case of Ashish Agarutal, supra, a.s a one-time fiLeasure elerci.stng the pouers under Article 142 of the Constittttion of India, pennitted tle Reuenue to proceed. under tle substituted provisions, and thii Court allouing the petitions only on the procedural flaw, the righl anferred on the Reuenue would_ remain reser-ued_ to proeed further if tleg so utant from the stage of tlle order of the Stpreme Court in the case of Ashish Agarual, supra. \" 'l u 6. In view of the s€rme, we are inclined to allow the present writ petition also on similar terms. Accordingly, the present Writ Petition stands allowed on the objecLion of the petitioner tJlat the proceedings have not been drawn in accordance with the amended provision but under the un-amended provision which is otherwise not sustainable. 7 . As has been held by this Bench in the aforesaid batch matters, the rights of the parties would stand reserved as is 4 PSr(,J & ]VrR,J W.P.No.4295 of 2O24 envisaged at paragraph Nos.37 & 38 of the said order passed in the batch of writ petitions. No order as to costs. Consequently, miscellaneous petitions pending, if any, shall stand closed. To, TJ GJP 1. Assessment Unit, lncome_ Tax D_epartment, National e-Assessment Center, New Delhi, Room No. 4O1,2nd Flbor, E-Rarnp, Jawaharlal ttenru StaOiJm, New Delhi - 110 003. 2. The ln_come Tax Officer, Ward 8(1), Hyderabad, Siqnature Towers. Sv. No. 6(P) of Kondapu.r, Sy. No. 37(p; bf roinaguoa, Opfiosite eotinicat'cJidens, senrrngampaily Mandal, Ranga Reddy District, Htderabad _ 500 0g4, Telangana. 3. The Principal. Chief Commissioner of lncome Tax, Andhra pradesh and Telanglna, l-lyggr?bad, Rgo11 N9, 922,91h Ftoor, B eloci, t.iio;ers, rO_Z- _ 3, AC^Guards, Hyderabad - S00 004, Telangana. 4. One CC to Sri AV A Siva Kartikeya, Advolate tOpUCl 5. One CC to Sri Sundari R pisupati-(Sr SC for lncdme Tal Dept) tOpUCl 6. Two CD Copies //TRUE COPY// SD/. T. JAYASREE ASSISTANT REGISTRAR SECTION OFFICER ,$1- l. ) HIGH COURT DATED:19 10212024 ORDER trE S rAIa 1 D'1.;,1.16 i t t) _l ) 1O APR 2M z a _b Yv WP.No.4295 of 2024 ALLOWING THE WR]T PETITION WITHOUT COSTS. * &* rtsv' "