Ms. Vijaya Kasha Lakshmi V. Income Tax Department, National e-Assessment Center and Income Tax Officer, Ward 10(1), Hyderabad and Principal Chief Commissioner of Income Tax, Andhra Pradesh and Telangana

WP/5441/2024

AI Insights

The case involves a writ petition filed by Ms. Vijaya Kasha Lakshmi challenging an order passed by the Income Tax Department under sections 147 and 144B of the Income Tax Act, 1961, for the assessment year 2015-16. The petitioner argued that the order was arbitrary, illegal, and void ab initio, violating the principles of natural justice and the amended provisions of the Income Tax Act which came into effect on April 1, 2021. The respondents did not dispute the applicability of the amended provisions but contended that there were other objections raised by the petitioner which were not addressed in the previous batch of writ petitions. The court, referencing a previous judgment, allowed the writ petition on the grounds that the proceedings were not in accordance with the amended law.

• Counselvise Citation: [2024] 140 COUNSELVISE.COM (IT) 799389 (HC-TELANGANA)
• Appeal Type: Others
• Pronouncement Date: 01-03-2024
• Assessment Year: misc
• Other Referred Cases: Ashish Agarwal case
• Laws Referred To: Constitution of India, Income Tax Act, 1961
• Result in Favour of: Others
• Court: HIGH COURT
• Department Lawyers: VIJAY PUNNA
• Assessee Lawyers: A V A SIVA KARTIKEYA
• Keywords: Assessment Year; Faceless Proceedings; Income Tax; Natural Justice; Writ of Mandamus
• Section: 147; 148; 144B; 148A; 226

Judgement Text

"[ 337e ] HIGH COURT FOR THE STATE OF TELANGANA AT HYDERABAD (Special Original Jurisdiction) FRIDAY, THE FIRST DAY OF TVIARCH TWO THOUSAND AND TWENTY FO'R PRESENT THE HONOURABLE SRI JUSTICE P.SAM KOSHY AND THE HONOURABLE SRI JUSTICE N.TUKARAMJI Between: AND 1 ,ustice apart from being Constitution of lndia and WRIT PETITION NO:5 441 0F 2024 violative of Articles Sec- 14BA of the 14, 19(1Xg) and 265 of the lncome Tax Act, 1961, and Ms. Viiaya Kasha Lakshmi, Dfo: Arlr T. pandu. aged 66 years, Occ; House Wife, R/o ptor No rz , Syndicate 'B;;i\" i8[iv. wurt Marredpaily, Secunderabad - 500 026, Telangana\"- -- ri'| vu'ur r) ...PETITIONER Assessmenl Unit. lncome Tir; D_epartment, National e_ Assessment Center. N:W B:ill i:B%No 401, 2\"dH5o;-E:'R,i.,ii,'jjilai-,rr,r Nehru Sradium, The lncome Tax Officer wg$ lQ(f ), ffVderabad. I T Towers, A C Guards, Masab Tank, Hyderabad SOo OOl,'ill?riii The Principal Chief Commissioner _of lncome Tax, Andhra pradesh and tetangana, Hyderabad Room No_ €ii grd a;;'Ei Ei[ck, t. T. Towers, i0- 2_ 3. AC Guards, Hyderabad _ SOO OO+Tefangr\"n\"; \" \"'\"' ...RESPONDENTS Petition under Articre 226 0f the constitution of rndia praying that in the circumstances stated in the affidavit fired therewith, the High court may be pleased to issue a Writ of Mandamus or any other appropriate Writ, Order or Direction, decraring, the order passed by the -r'r Respondent, u/s 147 r/w sec. 1448 ot the lncome Tax Act, .196i, dated 31. 01_ 2024, bearing DlN. ,,BA/AST/S/14712023- 24/1060352943(1 ), for the Assessment year 20.15 - 16, as arbitrary, illegar, bad in raw, void- ab- initio, viorative of the principres of naturar 2 3 1 consequently set aside the same in the interests of justice lA 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 stay all further proceedings, including any recovery, pursuant to the order passed by the '1\"t Respondent, u/s 147 rlw Sec. 1448 of the lncome Tax Act, 1961, dated 31. 01 . 2024, bearing DlN. ITBA/AST/S/14712023- 2411060352943(1), for the Assessment Year 2015 - '16, pending disposal of the above Writ Petition. Counsel for the Petitioner: SRI A. V. A. SIVA KARTIKEYA Counsel for the Respondents: SRI VIJHAY K PUNNA (SENIOR SC FOR ITD) The Court made the following: ORDER I : : i i l I f r l THE HONOURABLE SRI JUSTTCE P.SAM KOSHY AND THE HONOURABLE SRI JUSTICE N.TUKARAMJI WRIT PETITION No.5441 OF 2024 ORDER:(per Hon'ble Sri Justice P.SAM KOSHL) Heard Mr.A.V.A.Siva Kartikeya, learned counsel for the petitioner and Mr.Vrjhay K. Punna, learned Senior Standing Counsel for the Income Tax Department for respondents. Perused the material available on record. 2. The instant Writ Petiiion has been filed by the petitioner under Article 226 of the Constitution of India seeking for the following relief: 'to issue o Writ of Mondomus or ony other oppropriote Writ Order or Direction decloring the order possed by the 1st Respondent u/s 147 r/w Sec 1448 of the lncome fox Act 7961 doted 31 01 2024 beoring DIN ITBA/AST/S/147/2023 24/106035294j1 for the Assessment Yeor 2015' 16 ds drbitrory illegol bdd in low void ab initio violotive of the principles of noturol justice oport Jrom being violotive oJ Articles U 19(1.)lq) and 265 of the constitution of lndio ond sec 148A of the lncome Tox Act 7967 ond consequently set oside the some in the interests of justice\". 3. One of the contentions that the petitioner has raised in the present Writ Petition is that under the amended provisions of the Act which came into effect from 2 PSI(,J & MR,J W.P.No.5447 of 2O24 O1.O4.2021 , the respondents, while proceeding under Section 148 of the Act, rere required to issue notice under Section 148A and provide an opportunity of hearing to the assessee. As per the amended provision of 1aw, the proceedings to be drawn are also in a faceless manner. 4. Whereas, learned counsel for the petitioner contended that, in the instant case, reopening has been initiated b_v the Jurisdictional Assessing Oflicer. In support of his contention, he relied upon the recent judgment rendered by this very Bench in WP.No.25903 of 2022 & batch, dated 74.O9.2023 wherein this Court disposed of the batch of rvrit petitions to the limited extent. 5. 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. 3 1 r PSK,J & NTR,J W.P.No.5447 of 2024 6. 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 the same at paragraph Nos.37 & 38 which are reproduced herein under: \"37. The preliminary objection raised by tLte petitioner is sustained and all these u-lit petitions sfands alloued on this uery juisdictional issue. Since the impugned notices and orders are getting quashed on the point of jurisdiction, LUe are not inclined to proceed further and decide the other issues raised by the petitioner uhich stand-s reserued to be roised and contended in on ap p r o p ictte p roceeding s. \" \"38. Shce the Hon'ble Supreme Court had, in the case of Ashish Agarutal, supra, as a one-time measure exerctsing the pouters under Article 142 of the Constitution of India, pertnitted tLe Reuenue to proceed under the substituted prouisions, and this Court allowing the petitions onlg on the procedurat flau, the r tght conferced on the Reuenue uould remain reserued to proceed further if theg so toant from the stage of the order of the Supreme Court in the case of Ashish Agarutal, supra.\" 7. [n view of the salne, 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 petitioner that the proceedings have not been drawn in accordance r.r,ith the arnended provision but under the un-amendcd provision which is otherwise not sustainable. 4 PSI(,J & MTR,J lll.P.No.5447 of 2024 B. As has been held by this Bench in the aforesaid batch matters, the rights 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. Consequently, miscellaneous petitions pending, if any, shall stand closed. SD/. P. PADMANABHA RE ASSISTANT REGIST //TRUE COPY// s) DDY RAR I' To, SECTION OFFICER Assessment Unit, lncome Tax Departnrent, National e- Assessment Center' iti!* o\"it i, n\"om No. 401, zno rtbor, E- Ramp, Jawaharlal Nehru Stadium' New Delhi - 110 003. ih\" f \"-.\" Tai Officer, Ward '10(1), Hyderabad, I T Towers' A C Guards' Masab Tank, Hyderabad - 500 004, Telangana' tiiEiti\"\"prl C[,*r Co..istioner of lncoi're Tax'Andhra Pradesh and i\"Lnornd. Hvderabad noom f'lo g22. glh Floor, B Block' l T Towers' 10- 2- 3, AC\"Guards, Hyderabad - 500 004, Telangana -^ -. cii\" ccG 5ii nl V n Siva Kartrkeva. Advocate toPqql .^- il; CC io sn vilnrv K Punna (SENloR SC for ITD) [OPUC] Two CD CoPies 1 2 3 4 E o TJ GJP HIGH COURT DATED:01 10312024 ORDER WP.No.5441 of 2024 ALLOWING THE WRIT PETITION WITHOUT COSTS. ,,''. r+ 1HS SI4 r4: 0 2 npn Ztrzl sPAfcHgg *t- t @ctt\",r$U -) "