Murali Kasturi V. The Income Tax Officer

WP/6903/2024

AI Insights

The case involves Murali Kasturi, the petitioner, challenging an assessment order dated 27.03.2022 passed under Section 147 read with Section 144 of the Income Tax Act by the third respondent. The petitioner sought a writ of mandamus to direct the first respondent to dispose of a rectification application and alternatively to declare the order passed by the third respondent as void and illegal. The court noted that the petitioner had already appealed the matter to the Commissioner of Appeals, which was registered under a specific appeal number. The court decided not to entertain the writ petition simultaneously with the appeal process, allowing the petitioner to raise all issues, including the rectification application and the question of limitation regarding the notice under Section 148, before the appellate authority.

• Counselvise Citation: [2024] 140 COUNSELVISE.COM (IT) 753760 (HC-TELANGANA)
• Appeal Type: Others
• Pronouncement Date: 18-03-2024
• Assessment Year: misc
• Laws Referred To: Income Tax Act
• Result in Favour of: Revenue
• Court: HIGH COURT
• Department Lawyers: B SAPNA REDDY
• Assessee Lawyers: DUNDU MANMOHAN
• Keywords: Assessment Order; Faceless assessment; Income Tax; Rectification Application; Writ of Mandamus
• Section: 147; 148; 144; 226

Judgement Text

"[ 337e ] HIGH COURT FOR THE STATE OF TELANGANA AT HYDERABAD (Special Original Jurisdiction) IVIONDAY, THE EIGHTEENTH DAY OF MARCH TWO THOUSAND AND TWENTY FOUR PRESENT THE HONOURABLE SRI JUSTICE P.SAM KOSHY AND THE HONOURABLE SRI JUSTICE N.TUKARAMJI WRIT PETITION NO: 6903 OF 2024 Between: lVurali Kasturi, S/o: Vishwanadham Kasturi, {qe 59, Occ. Govt. Employee, # H. No. 7-147113-14-158H, Flat No. 203, Swarna lnfra Blossom Heights, NRI Colony, Bachupally, Hyderabad-500090. ...PETITIONER AND 1 The lncome Tax Officer, Ward 13(1), Aaykar Bhawan, Opp. LB Stadium, Basheerbagh, Hyderabad - 500004. The Principal Commissioner Of lncome Tax, Hyderabad 4, l.T. Towers, 10-2- 3, A.C. Guards, Hyderabad - 500004. The Assessment Unit, lncome Tax Department, National Faceless Assessment Centre, Delhi, Ministry of Finance, Room Nc. 4O1 , 2\"d Floor, E- Ramp, Jawaharlal Nehru Stadium, Delhi-1 10003. ...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 an appropriate writ order or direction more particularly one in the nature of Writ of Mandamus, by issuing appropriate directions to the 1't respondent to dispose of the rectification application d|.1910212024 filed on 2210212024 after duly considering the facts of the case and position of Law or rn the alternative declare the order passed by the 3'd Respondent vide order dt.27l03l2o22 for A.Y. 2013-14 uls 147 t.w.s. 144 I 1448 of the Act, vide Document ldentification No.(DlN) ITBA/AST/S/14712021-2211.041723308(1), which is passed consequent to the notice u/s 148 dt.31lO3l2O21 but digitally signed and issued on O5lO4l2O21, without following the due procedure of Law, as void, illegal 2 .7 / and contrary to the provisions of lncome-tax Act and urtra vires the constitution of lndia lA NO: 1 oF 2024 Petition under section 15i cpc praying that in the circumstances stated in the affidavit fired in support of the petition, the High court may be preased to stay all further proceedings, incruding rerease of bank attachment, initiated pursuant to the invalid assessment order passed by the 3d dt.2710312o22 for A.y. 2013-14 uts 147 r.w.s. 144 Respondent vide order I 1448 of the Act, vide Document ldenrification No.(DrN) ITBA/AST/S/147/2021-22r1041 723308(i), which is challenged in the rectification proceedings. Counsel for the petitioner: SRI DUNDU MANMOHAN counsel for the Respondents: MS. B. sApNA REDDy(sc FoR lNcoME TAx) The Court made the following: ORDER // // // // t' 0 THE HONOURABLE SRI JT'STICE P.SAM KOSHY AND THE HONOURABLE SRI JUSTICE N.TUKARAMJI WRIT PETITION No.69O3 OF 2024 ORDER:1per Ho n'bte Si Justice P.SAM KOSHY) Heard Mr. Manmohan Dundu, learned counsel for the petitioner arrd Ms.B. Sapna Reddy, learned Standing Counsel for the Income Tax Department, appearing for the respondents. Perused the material available on record' 2. The instant Writ Petition has been filed assailing the assessment order dated 27.O3.2022 passed by respondent No.3 under Section I47 read with Section L44 of th.e Income Tax Act. 3. Today, when the matter is taken up for admission, learned Standing Counsel for the Department submitted that the petitioner had already availed the remedy of appeal before the appellate authority i.e., the Commissioner of Appeals and the appeal has been registered as NFAC/20 12- 13 I t0tsT 435. 2 4. Given the fact that the petitioner has already availed the statutory remedy of appeaJ, we are of the considered opinion that simultaleously the instant Writ petition seeking quashment of the same order would not be maintainable. However, the petitioner is permitted to raise all the grounds before the appellate authority which he has raised in the instant Writ petition. The petitioner is also permitted to raise the ground of his application for rectification which has been turned down by the assessing officer himself. Also the question of limitation where the notice under Section 14g of the Income Tax Act though seems to be dated 31.03.2021, which otherwise is not correct as per the learned counsel for the petitioner, as the notice was signed only on os.o4.2o2r and not before that and therefore, it could not have been issued on 31.03.2021. This aspect shall also be looked into by the appellate authority while deciding the appeal. The appellate authority is directed to decide the appeat as expeditiously as possible. 3 5. Accordingly, the Writ Petition is disposed of. No order as to costs. Consequently, miscellaneous petitions pending, if any, shall st4nd closed. SD/.MOHD. ISMAIL ASSlSTANT REGIS AR //TRUE COPYII SECTlO OFFICER To, ThelncomeTaxOfficer,Wardl3(1),AaykarBhawan'OppLBStadium' Basheerbagh, HYderabad - 500004' The Principal Commissioner Oi f n\"o*\" Tax, Hyderabad 4' l'T Towers' 10-2- 3, A.C. GJards, HYderabad - 500004' ih; ir;;;.;hi 0nit, tn\"or\" Tax Department,National Faceless il;;;;;i b-enti\", b\"rnl, rr,rinist'y;iFlilnc9.Room Nc' 4o1' 2nd Floor' E- nirp, Jr*rn\"dal Nehru Stadium, Delhi-11000-3 ..^- 6;;'6i 6' bri Dundu trilanmohan, Advocate IgPtlCJ- 5# 6c ii sri s. Sip\"i neaovlsc for lncome Tax) [oPUc] Two CD CoPies 1. 2. 3. 4 c o TJ GJP HIGH COURT DATED:1810312024 ORDER WP.No.6903 of 2024 DISPOSING OF THE WRIT PETITION WITHOUT COSTS. {* I€ r, HE S,'-a o o /-) li) .J 't 0 E ILAY 2024 a' t' ,* S o,1ia ur:O W? "