Ms. Vallapureddy Revathi V. The Income Tax Officer, Ward-1, Income Tax Office, Khammam and The Pr. Chief Commissioner, Income Tax Department and Union of India, Represented by its Secretary to the Government, Ministry of Finance

WP/5138/2024

AI Insights

The case involves Ms. Vallapureddy Revathi, the petitioner, challenging the jurisdiction and procedural validity of notices and orders issued by the Income Tax Department. The petitioner argued that the notices were issued under the un-amended provisions of the law, which required a different procedural approach, including the issuance of notices under Section 148A and providing an opportunity of hearing in a faceless manner, as per the amendments effective from April 1, 2021. The court referenced a previous batch of writ petitions (WP.No.25903 of 2022 & batch) where similar jurisdictional issues were addressed, leading to the quashing of the impugned notices and orders.

• Counselvise Citation: [2024] 140 COUNSELVISE.COM (IT) 795245 (HC-TELANGANA)
• Appeal Type: Others
• Pronouncement Date: 27-02-2024
• Assessment Year: misc
• Other Referred Cases: Ashish Agarwal case
• Laws Referred To: Constitution of India
• Result in Favour of: Others
• Court: HIGH COURT
• Department Lawyers: J V PRASAD; GADI PRAVEEN KUMAR
• Assessee Lawyers: KARAN TALWAR
• Keywords: Article 14; Article 19(1)(g); Income Tax; Jurisdiction; Natural Justice; Writ of Mandamus
• Section: 148; 151; 148A; 226

Judgement Text

"Between: Ms..Vallapureddy Revathi, W/o Vallapureddy Venkat Reddy' Age. 42 Lears, Oocc ; Agiicuiture, Redioing at H.No.-t 1-9-s6/A, Burhanpuram,Khammam, Telangana - 507001. .....PETITIONER [ 3s79 ] HIGH COURT FOR THE STATE OF TELANGANA AT HYDERABAD (Special Original Jurisdiction) TUESDAY, THE TWENTY SEVENTH 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: 5138 OF 2024 The lncome Tax Officer, Ward-1, lncome Tax Office, Khammam' The Pr. Chief Commissioner, lncome Tax Department, 10rh Floor, lncome Tax Towers, AC Guards, Hyderabad - 500 004. 3. Union of lndia, Represented by its Secretary to the Government, Ministry of Finance, New Delhi-1 '10001 . .....RESPONDENTS PetitionUnderr'trlicle226oftheConstitutionoflndiaprayingthatinthe circumstances stated in the affidavit filed therewith, the High court may be pleased to issue a writ, order or Direction, more particularly one in the nature of writ of Mandamus or any other applicable writ declaring and setting aside the impugned order dated 07 O4.2O22 with DIN and Notice No.ITBA/AST/F t1 48N2O22-231 1042597948(1) issued by Respondent No' 1, the lmpugned Notice dated 21.O3.2O22 with DIN and Notic€ No .ITBA/AST/F/14SA(SCNy2021-2211c4|173019(1) aM 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 19(1Xg) of the Constitution of lndia. AND 1 2 i.A.NO:1 OF 2024 Petition Under Section 151 CPC praying that in the circumstances stated in the affidavit filed in support of the petition, the High Court may be pleased to grant stay of all further proceedings pursuant to the impugned order dated 07 .O4.2O22 with DIN and Notice No.ITBtuAST/F I 1 48N2022-231 1042597948(1) issued by Respondent No.1, the lmpugned Notice dated 21.O3.2O22 with DIN and Notice No.ITBA/AST/F/148A(SCNy2021- 2211041173019(1) and proceedings in furtherance to it pending disposal of the main writ petition. Counsel for the Petitioner : SRI KARAN TALWAR Counsel for the Respondent Nos.1&2:SRl J.V.PRASAD (Sr. SC FOR INCOME TAX) Counsel for the Respondent No.3 : SRI GADI PRAVEEN KUMAR, OEPUTY SOLICITOR GENERAL OF INDIA The Court made the folloring ORDER / THE HONOURABLE SRI WSTICE P.SAM KOSITY AND THE HONOURABLE SRI WSTICE N.TI'I{ARAMJI WRIT PETITION No.5138 OF 2o24 ORDER:[per Hon'ble Si Justice P.SAM KOSfiY) The instant Writ Petition has been liled by the petitioner under Article 226 of the Constitution of India seeking the following relief; '...to issue a writ, order, or direction more particularly one in the nature of Writ of Mandamus or any other applicable writ declaring and setting aside the impugned order, dated 07 04 2022 witlr DIN and Notice No. ITBA/AST/F/148A/2022-23/ 10425979481 issued by Respondent No.1, the Impugned Notice dated 21.03.2022 with DIN and Notice No.ITBA/AST/F/ 148A(SCN)/2021-22 / 1O4r I 73O 19(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 19(1)(9) of the Constitution of India and to pass...\" 2. One of the contentions that the petitioner 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 & NTR,J W-P.No.S738 oJ 2O24 assessee. As per the amended provision of law, the proceedings to be drawn are a,lso 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 14.09.2023 wherein this Court disposed of the batch of writ petitions to the 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 concemed, this Bench, while disposing of said batch of writ petitions, had taken note of 3 t I PSI<,J & l rrB,J I7.P.IIIo.5I38 oJ 2O24 the same at paragraph Nos.37 & 38 which are reproduced herein under: \"37. The preliminary objection raised bg the petitioner is sustained and all these urit petitions stqnds alloued on this uery juisdictional issue. Stnce the impugn ed noties and orders are getting quashed on the point of jurisdiction, u)e are not inclined to proceed further and decide the other issues raise d bg the petitioner which stands reserued to be raised ond contended in an ap prop iate procee ding s. \" \"38. Since the Hon'ble Supreme Court lnd, in the c-ase of Asfush Agarwal, supra, as a one-time measure exerci,sing tLe pouters under Article 142 of the Constitrttion of India, permitted the Reuenue to proceed under th.e substituted prouisions, and this Court allouing tte petitions onlg on the procedural flaut, the right arufered on tLw Reuenue u.nuld remain reserued to proceed further if ttrcg so uant fromthe stage ofthe order ofthe Supreme Courtin the case of Ashish Agarutal, suPra.\" 6. In view of the same, we are inclined to allow the present writ petition also on similar terms. Accordingly, the present Writ Petition stands allowed on the objection of the peLitioner tl.at the proceedings have not been drawn in accordance with the amended provision but under the un-amended provision which is otherwise not sustainable. 4 PSK,J & NTR,J W.P.No.S 738 of 2O24 7. As has been held by this Bench in the aforesaid batch matters, the right of the parties would stand reserved as is envisaged at paragraph Nos.37 & 38 of the said order passed in the batch of writ petitions. No order as to costs. 8. Consequently, miscellaleous petitions pending, if any shall stand closed. Sd/- T. JAYASREE ASSISTANT REGI /ITRUE COPY// sEcTlo OFFICER I To t. 2. 3. 4. 5. 6. 7. SA The lncome Tax Officer, Ward-1, lncome Tax Office' Kha-mmam' +i;; F;: di\"i c\"mmGibn\"r, lnCome Tax D-e-partment' 1oth Floor' lncome frifo*eri, AC Guards, Hyderabad - 500 004' iH?'#;;6, t tnu cor.in,\",t, Union of lndia' Ministry of Finance' New Delhi110001. On\" CC io Sri Karan Talwar, Advocate [OPUCI 6,iE & i; $iJ.Vi;;r;Ai5r. sc ron tNcoriE rAX) [oPUc] - .. 5';;; i;5ii ciii P;;;a; Kumar, Deputv solicitor General of lndia (oPUc) Two CD CoPies CW HIGH COURT PSK,J & NTR,J DATE,D:27102t2024 ORDER WP.No.S138 of ZO24 ALLOWING THE W.P WITHOUT COSTS. .* oR lFlE S14 Ir 0 6 udn 2924 o (( l' i: DfsP,rlcirr--o + *nv I "