Pashamylaram Notified Gram Panchayat Industrial Area Service Society, Phase I, Pashamylaram, Patancheru, Medak 500050, Andhra Pradesh, India V. Union of India, Ministry of Finance, Income Tax Department, New Delhi - 100 011 and The Office of Commissioner, Income Tax Department, Ministry of Finance, Government of India, New Delhi - 100 011 and Office of the Income Tax Officer, Ward 1, Sangareddy, Income Tax Office, Veerabhadra Nagar, New Bus Stand, Veerabhadra Nagar, Sangareddy - 502001 and The National Faceless Assessment Center, Income Tax Department, Ministry of Finance, Government of India, New Delhi - 100 011

WP/33716/2024

AI Insights

The case involves two writ petitions filed by the Pashamylaram Notified Gram Panchayat Industrial Area Service Society against various respondents including the Union of India and the Income Tax Department. The petitions sought to quash certain orders and notices issued for the Assessment Year 2016-17 under various sections of the Income Tax Act, 1961, claiming they were illegal and in violation of applicable law. The petitions were heard by the Hon'ble Sri Justice Sujoy Paul and the Hon'ble Dr. Justice G. Radha Rani. During the proceedings, the petitioner's counsel decided to withdraw the petitions, with the liberty to file additional grounds in pending appeals, which the court granted.

• Counselvise Citation: [2024] 140 COUNSELVISE.COM (IT) 803865 (HC-TELANGANA)
• Appeal Type: Others
• Pronouncement Date: 02-12-2024
• Assessment Year: misc
• Laws Referred To: Income Tax Act, 1961, Constitution of India
• Result in Favour of: Applicant
• Court: HIGH COURT
• Department Lawyers: B MUKHERJEE; J SUNITHA
• Assessee Lawyers: MYTRI INDUKURU
• Keywords: Assessment Year 2016-17; Illegal order; Income Tax; Quashing of notices; Writ of Certiorari
• Section: 148; 144B; 148A(d); 14BA(d); 147 R I AV section 1448

Judgement Text

"[ 3430 I HIGH COURT FOR THE STATE OF TELANGANA AT HYDERABAD (Special Original Jurisdiction) MONDAY,THE SECOND DAY OF DECEMBER TWO THOUSAND AND TWENry FOUR PRESENT THE HONOURABLE SRI JUSTICE SUJOY PAUL ,AND THE HONOURABLE DR. JUSTICE G.RADHA RANI WRIT PETITION NO:33716 &33722OF 2024 WRIT PETITION NO:33716 OF 2024 Between: Pashamylaram Notified Gram Panchayat lndustrial Area Service Society, Phase l,- Pashamylaram, Patancheru, fViedak 5O0050, Andhra Pradesh' lndia Represented by its Secretary, I /r. Pothumarthi Satyanarayana. ...PETITIONER AND 1 Union of lndia, Ministry of Finance, lncome Tax Department, New Delhi - 100 01 1. 2. The Office of Commissioner, lncome Tax Department, Ministry of Finance, Government of lndia, New Delhi - '100 01 1 . 3. Office of the lncome Tax Officer, Ward 1, Sangareddy, lncome Tax Office, Veerabhadra Nagar, New Bus Stand, Veerabhadra Nagar, Sangareddy - 502001 . 4. The National Faceless Assessment Center, lncome Tax Department' Ministry of Finance, Government of lndia, New Delhi - 100 01 1 . ...RESPONDENTS Petition under Article 226 of lhe Constitution of lndia praying that in the circumstances stated in the affidavit filed therewith, the High Court may be pleased to issue a writ or direction or order more particularly in the nature of a writ of certiorari calling for the records and quashing the (i) lmpugned order dated 2gto3t2o23 bearing DIN and Notice No.|TBA./ASTlFl14BN2O22-2311051618505(1) for the Assessment Year 2016 -17,issued by the 3rdRespondent under section 14BA(d) of the lncome Tax Act, 1961, (ii) lmpugned Notice dated 2910312023 bearing DLN and Notice No. ITBA/AST/S/148 112022- 2311051618605(1)for the Assesiment Yeat 2016 - 17, issued by the 3rd Respondent under Section 148 of the lncome Tax Act, 1961, and consequently (iii) lmpugned Order dated 21t03t2124 bearing DIN and Notice No. ITBA/AST/S/14712023' 2411063084681(1 )forthe Assessment Year 2016 - 17, issued under Section 147 R I AV section 1448 ol the lncome Tax Act, 1961, as being illegal and in violation of applicable law and consequenfly selaside all conseq uent/su bsequent notices/orders/pena lties and further restrain the Respondents from making any assessment, reassessment or re-computation or othenvise proceeding against the Petitioner on the basis of the aforementioned Impugned order and Notlce dated 29 I 03 12023 and 21 I 031 2024 Petition under section 15i cpc praying that in the circumstances stated in the affidavit filed in support of the petition, the High court may be pleased to suspend all further proceedings purduant to the lmpugned order dated 21t0312024 bearing DIN and Notice No. trBA/AST/s/147t2o23-24t106308468.1(1)for the Assessment Year 2016-17, issued under section 147 Rtw section 1448 of the lncome Tax Act, 196'1 including all consequenUsubsequent notices/o rders/penalties, in the interest of justice lA NO: 3 OF 2024 lA NO: 2 OF 2024 WRIT PETITION NO:33722 OF 2024 Between: AND 1 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 the operation of lmpugned order dated 21103t2024 bearing btN and Notice No. lrBA/AST/s/14712023-24110630846s1(1)for the Assessment year 2016 - 17, issued under sectiorr 147 R N section 144F of the rncome Tax Act, .1961 including all consequ ent/su bseq uent notices/ord ersi penalties, in the interest of justice 2 3 4 Pashamylaram Notified Gram panchayat Industrial, Area service Societv fhase'1, Pashamylaram,.patancheru, l iedak 50005O, nnOhrJFraOe.f,,-fnJij Hepresented by its Secretary, Mr. pothumarthi Satyanarayana. .,.PETITIONER Union of lndia, Ministry of Finance, lncome Tax Department, New Delhi .100 011 The Office of Commissioner, Income Tax Department, Ministry of Finance, Government of lndia, New Delhi Office of the lncome Tax Officer,_ Ward 1 , Sangareddy, lncome Tax Office, Veerabhadra Nagar, New Bus Siand, Veerabh\"iOra f.t'dgJi S\"\"g\"i\"ddy -' The National Faceress Assessment center, rncome Tax Department, Ministry of Finance, Government oflndia, New Delhi -- - -' The Office of Commissionel l.lggTg Tax Department, Ministry of Finance, Government of lndia, New Delhi 100 01 1 . 5 '.: ='-; -i..,? <'7 .'-ar'E y -), .,, 6. Office of the lncome Tax Officer, Ward 1 , Sangareddy, lncome Tax Office, Veerabhadra Nagar, New Bus Stand, Veerabhadra Nagar, Sangareddy - 502001 7. The National Faceless Assessment Center, lncome Tax Department' Ministry of Finance, Government of lndia, New Delhi 100 01 1 . ...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 or direction or order more particularly in the nature of a writ of certiorari calling for the records and quashing the (i) lmpugned Order dated 18.O4.2122bea:ing DIN and Notice No. ITBtuASTiF/148N2022- 23t1}42763827(t) for the Asqe6sment Year 2015 - 16,issued by the 3rdRespondent under Section 148A(d) of the lncome Tax Act, 1961. (ii) lmpugned Notice dated 18.O4.2O22bearing DIN and Notice No. ITBA/AST/51148 112022- 23t1042763906(1)for the Assessment Yeat 2015 - 16, issued by the 3rdRespondent under Section 148 of the lncome Tax Act, 1961. and consequently (iii) lmpugned Order dated 21 .03.2024 bearing DIN and Notice No. TBtuASTiS/14712023-2411063085505(1)for the Assessment Year 2015 - 16' issued under Section 147 RM Section 1448 of the lncome Tax Act, 1961 ' as being illegal and in violation of applicable law. and consequently set-aside all consequenUsubsequent notices/orders/penalties and further restrain the Respondents from making any assessment, reassessment or re-computation or otherwise proceeding against the Petitioner on the basis of the aforementioned lmpugned Order and Notice dated18.04.2022 and 21 .O3.2024 / lA NO: 2 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 suspend all further proceedings pursuant to the lmpugned Order daled 21.O3.2O24 bearing DIN and Notice No. ITBA/AST/S/147t2O23-2411063085505(1)for the Assessment Year 2015 -16, issued under Sectiop 142 RIW Section 144B of the lncome Tax Act, 1961including all consequenUsubsequent notices/orders/penaities, in the interest of justice lA NO: 3 OF 2024 Counsel for the Petitioners: Ms. MYTRI INDUKURU IN ALL THE WRIT PETITIONS Counsel forthe Respondents No.1: SRI B. MUKHERJEE FOR SRI cADt PRAVEEN lN ALL THE WRIT PETIT|ONS KUMAR Dy. SOL|CITOR GEN. OF tNDtA Counsel for the Respondent Nos.2 to 4: MS. J. SUNITHA SC FOR INCOME TAX IN ALL THE WRIT PETITIONS DEPARTMENT Counsel forthe Respondent Nos.s to 7: --- The Court made the following: COMMON ORDER Petition under section 151 cec praying that in the circumstances stated in the affidavit filed in suppo( of the p'6tition, the High court may be pleased to stay the operation of lmpugned Order dated 21.03.2024 bearing DIN and Notice No. IT8A/A5T/5/14712023-2411063035505(1) for the Assessment year 2015 -16, issued under Section 147 RIW Section 1448 of the lncome Tax Act, 1961 including all consequenvsubsequent notices/orders/ penalties, in the interest of justice. , . tr,t 'r},*ra;? ' ... ,' .-;llF xl - .),.; THE HONOURABLE SRI JUSTICE SU.'OY PAUL AND THE HON'BLE DT. JUSTICE G. RADHA RANI WRIT PETITION Nos.33716 & 33722 of 2o24 COMMON ORDER (trter Hon'ble SP,J) Ms. Mytri Indukuru, learned counsel for the petitioner' Sri B. Mukherjee, learned counsel representing Sri Gadi Praveen Kumar, learned Deputy Solicitor General of India, for respondent No.1 and Ms. J.Sunitha, learned Junior Standing Counsel for Income Tax Department, for respondent Nos'2 to 4' 2. Learned counsel for the petitioner seeks to withdraw these petitions with liberty to take additional ground(s) by filing appropriate application(s) in the pending appeals' 3. The other side has no objection' 4. Accordingly, both the Wlit Petitions are withdrawn with the liberty prayed for. No costs' stand closed As a sequel, miscellaneous petitions pending, if any, shall SD/-T. J-nTItsne /,TRUE COPY// dismissed as ASSISTANT EGISTRA SE N OFFICER -'l E R 'O,,,. ON\" CC tO SRI. MYTRI INDUKURU AdVOCAIC IOPUCI 2. One CC to SRI' GADI PRAVEEN KUMAR Dy' SoLICITOR GEN' OF INDIA toPUCl 3. One CC to MS 4. Two CD CoPies KKS LS +y J. SUNITHA SC FOR INCOME TAX DEPARTMENT [OPUCI HIGH COURT DATED:0211212024 COMMON ORDER WP.NoS.33716 AND 33722 ot 2024 DISMISSING THE WRIT PETITION AS WITHDRAWN WITHOUT COSTS o . ir!E s14; (r o4 o (i f' , c) I o 0 B Jil 2025 D( p AI CH!.9 a I i p 6 lvw "