Ms. Mahimoon Shaik V. The Income Tax Officer, Ward-1, Income Tax Office, Khammam and The Pr.Chief Commissioner, Income Tax Department, 10th floor, Income Tax Towers, AC Guards, Hyderabad and Union Of India, Represented By its Secretary to the Government, Ministry of Finance, New Delhi

WP/3619/2024

AI Insights

Ms. Mahimoon Shaik filed a writ petition under Article 226 of the Constitution of India against the Income Tax Officer, the Chief Commissioner of Income Tax, and the Union of India, challenging the legality of certain notices and orders issued in relation to her income tax assessments. The petitioner argued that the notices were issued without jurisdiction and violated principles of natural justice, specifically citing violations of Articles 14 and 19(1)(g) of the Constitution. The court examined whether the notices and subsequent proceedings were in compliance with the amended provisions of the Income Tax Act, which came into effect on April 1, 2021, requiring a faceless approach to such proceedings. The court's decision referenced a previous judgment in a similar batch of writ petitions, which had addressed similar jurisdictional issues.

• Counselvise Citation: [2024] 140 COUNSELVISE.COM (IT) 675149 (HC-TELANGANA)
• Appeal Type: Others
• Pronouncement Date: 13-02-2024
• Assessment Year: misc
• Other Referred Cases: Ashish Agarwal
• Laws Referred To: Article 226 of the Constitution of India, Article 14 of the Constitution of India, Article 19(1)(g) of the Constitution of India, Section 148 of the Act, Section 148A of the Act
• Result in Favour of: Others
• Court: HIGH COURT
• Department Lawyers: J V PRASAD; GADI KUMAR
• Assessee Lawyers: KARAN TALWAR
• Keywords: Amended Provisions; Faceless manner; Jurisdiction; Natural Justice; Writ of Mandamus; Un-amended provision
• Section: 148; 148A

Judgement Text

"[ 337e 1 HIGH COURT FOR THE STATE OF TELANGANA AT HYDERABAD (Special Original Jurisdiction) TUESDAY, THE THIRTEENTH 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: 3619 OF 2024 Between: Ms. Mahimoon Shaik, W/o SK Gouse, Age 49 years, Occ;House wife, Residing at H.No.20-7-95l'1 , At Road No.'13, Sriramnagar, Bonakal road, Khammam, Telangana. .....PETITIONER AND 1. The lncome Tax Officer, Ward-1 , lncome Tax Office, Khammam. 2. The Pr.Chief Commissioner, lncome Tax Department, 1Oth floor, lncome Tax Towers, AC Guards, Hyderabad. 3. Union Of lndia, Represented By lts Secretary to th\" Govetnment, Ministry of Finance, New Delhi. .....RESPONDENTS Petition Under Article 226 of the Constitution of lndia praying that in the circumstances stated in the affidavit filed therewith, the High Court may be pleased to issue a Writ, Order or Directton, more particularly one in the nature of Writ of Mandamus or any other applicable writ declaring and setting aside the impugned order dated 2410312023 with DIN and Notice No.ITBA/AST/F I 1 48A12022-231 105120941 5(1) issued by Respondent No.1, the lmpugned Notice dated 0410312023 with DIN and Notice No.lTBA/AST/F/148A(SCNy2022-2311050413777(1) and proceedings in furtherance to it as being without jurisdiction and in violation of principles of natural justice, patently illegal, arbitrary, violative of Article 14 and Article t 9(1)(g) of the Constitution of lndia. \"r/ l.A.NO: 10F 2024 Petition Under Section 151 CPC praying that in the circumstances stated in the affidavit fired in support of the petition, the High court may be preased to grant stay of a' further proceedings pursuant to the impugned order dated 24ro3r2023 with DrN and Notice No. TTBAJAST/ F t1 48At2022-23t1 05120941 5(1 ) issued by Respondent No.1, the rmpugned Notice dated 04.o3.2o23with DrN & Notice No' ,rBA/AST/F/148A(SCN,2022 -23r1050413777(1) and proceedings in furtherance to it pending disposal of the main writ petition. Counsel for the petitioner : SRI KARAN TALWAR counser for the Respondent Nos.l & 2 : sRl J.V.,RASAD (SC FOR rNcoME TAX) Counset for the Respond:Lq1,,t9.3 : SRt GAD! PRAVEEN KUMAR, DEpUry SOL]CITOR GENERAL OF INDIA The Court made the foltowing ORDER THE HONOURABLE SRI JUSTICE P.SAM KOSHY AND THE HONOURABLE SRI JUSTICE N.TUKARAMJI WRIT PETITI ON No.3619 OF 20.24 ORDER:@erHon'ble Sri Justice P.SAM I