Narayan Tanwar V. The Income Tax Officer, Ward T(1), Income Tax Department, Hyderabad

WP/2460/2024

AI Insights

The case involves a writ petition filed by Narayan Tanwar under Article 226 of the Constitution of India, challenging the notices issued by the Income Tax Officer under Sections 148 and 148A of the Income Tax Act, 1961, for the Assessment Year 2016-17. The petitioner contended that the notices were issued without following the amended provisions of the Act, which came into effect on April 1, 2021, requiring a pre-notice hearing. The court referenced a previous judgment in a similar batch of writ petitions, where it was held that the notices were issued without jurisdiction as they did not comply with the amended provisions. Consequently, the court allowed the writ petition, quashing the notices and reserving the rights of the parties to further proceedings.

• Counselvise Citation: [2024] 140 COUNSELVISE.COM (IT) 808029 (HC-TELANGANA)
• Appeal Type: Others
• Pronouncement Date: 01-02-2024
• 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: J V PRASAD
• Assessee Lawyers: HIMANGINI SANGHI
• Keywords: Amended Provisions; Income Tax; Jurisdictional Assessing Officer; Natural Justice; Void ab initio; Writ petition
• Section: 148; 148A; 265; 226; 14BA(d)

Judgement Text

"IN THE HIGH COURT FOR THE STATE OF TELANGANA AT HYDERABAD (SPecial Original Jurisdiction) THURSDAY, THE FIRST DAY OF FEBRUARY TWO THOUSAND AND TWENTY FOUR PRESENT THE I.IONOURABLE SRI JUSTICE P. SAM KOSHY AND THE HONOURABLE SRI JUSTICE N. TUKARAMJT [ 337e ] years, 3-5-301, ...PETITIONER WRIT PETITION NO:2 460 0F 2024 Between: \"\"\"-s-riw Narayan Tanwar, S/o Sri omprakash. Tanwar' as-el ^5^1 Fi;i fu .' e0 i, Ram rrlo'liin t'l-ivi s' na'i' rote' H vd e ra ba d - 500 00 1 AND 1 2 ThelncomeTaxofficer,WardT(1),lncomeTaxDepartment,Hyderabad A'Jrei'#;';t i_rnit rnti,.b raiddpSrt.\"nr, Natronal e-Assessment center G\"r;6;ii,i:'R;;ti.l ilii+oi , z\"'o n6''' r-nimp Jawaharlal Nehru stadium' New Delhi ...RES'ONDENTS I i Petition under Article 226 of the Constitution.of lndia praying that in the cir\"rr.Ln\"-\"s lt\"GO in tie attiJ\"'it filed therewith' the High Court may be ;i;;;1; ;ue a writ oi rtl'no\"\"t or anv other appropriate writ order or Direction declaring a tne oiOer patt\"O oV the i st Resoondent u/s l aBA(d) of the lncome Tax Act rsor oateileioiizozz'o.rlng DIN and Notice No DIN Notice No. IrBA/AST/Ft14}N2o2;-7lioiiszaqs7(1) for the A Y 2016-17 and Notice under 148 of tne ect viAe DIN Notice No ITBA/AST/S/148 112022- 2311051699418(1) for the n.V. ioro-rz dated 30/03/2023 as arbitrary illegal bad in law void-ab-initio violative of the principles of natural iustice apart froT,Eins viotative of Artictes r+,rggIJ iol or tn\" constitution oi lndia and Sec 148A of the lncome Tax Act f gOf anO co-nsequently set aside the same in the interests of justice. @,\"ouon,*erSection151CPCprayingthatinthecircumslancesstated in the affidavit filed in sup'io't-\"t tn\" petitionl the High Court may !e.9lea1ed please direct tne respontlnts to slay all further oroceedinqs. including any recovery, pursuant to the notice issuei by the 1st Resoondent' u/s '148 of the tncome Tax Act, 1961,\"\";;; -DlN f'iotice^^No tieRlRsrlsltaSlt2o22' 23i1051699418(1) for the'A.i 'iolO-tt dated 30-03-2O23' for the Assessment 7-i^iiota-lt, p\"nOing disposal of the NIain Whit Pelition' Coun.\"f for the Petition\"tt M/t' HIMANGINI !1!G.Il Counsel for the Respona\"nitt Snf J'V' PRASAD (SC FOR INCOME TAX) if,\" C\"\"tt made the'following: ORDER ! t I I t THE HONOURABLE SRI JUSTICE P.SAM KOSITY AND THE HONOURABLE SRI JUSTICE N.TTIKARAMJI WRIT PETITION No.2460 0F 2024 ORDER: (per lt