PAVAN AHUJA V. ASSISTANT COMMISSIONER OF INCOME TAX DCIT

WP/18424/2022

AI Insights

The case involves Pavan Ahuja, the petitioner, challenging a notice issued under Section 148 of the Income Tax Act, 1961, by the Assistant Commissioner of Income Tax, Circle 5(1), Hyderabad. The petitioner sought a writ of mandamus to quash the notice and any proceedings initiated pursuant to it for the assessment year 2015-16. The respondents included the Principal Commissioner of Income Tax, Hyderabad, and the Union of India through the Ministry of Finance. The High Court's decision to dispose of the writ petition was influenced by a prior judgment and a relevant Supreme Court decision, which likely addressed similar legal questions regarding the issuance of notices under Section 148.

• Counselvise Citation: [2022] 140 COUNSELVISE.COM (IT) 756138 (HC-TELANGANA)
• Appeal Type: Others
• Pronouncement Date: 19-07-2022
• Assessment Year: misc
• Other Referred Cases: M/s.GSR Cold Storage Private Limited v. Income Tax Officer, Union of India v. Ashish
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Others
• Court: HIGH COURT
• Department Lawyers: J V PRASAD; NAMAVARAPU RAO
• Assessee Lawyers: PASHAM MOHITH
• Keywords: Income Tax; Mandamus; Quashing notice; Ultra Vires
• Section: 148

Judgement Text

"HIGH COURT FOR THE STATE OF TELANGANA AT HYDERABAD (Special Original Jurisdiction) TUESDAY, THE NINETEENTH DAY OF JULY TWO THOUSAND AND TWENTY TWO PRESENT WRIT PETITION NO:18424 OF 2022 Between: PAVAN AHUJA, S/o Late Sh. Jagat Ram Ahuj 24, Farm, Avenue Cassia Westend Greens, New Delhi, '1 10038, Delhi. ...PETITIONER AND 1. ASSISTANT COMMISSIONER OF INCOME TAX DCIT, Circle 5(1), Hyderabad, Room No. 344, D-Block, 3rd Floor, lT Tower, AC Guards, Masab Tank, Hyderabad. 2. PRINCIPAL COMMISSIONER OF INCOME TAX, Hyderabad, LB Stadiam RD, Band Colony , Hill Fort Road,Hyderabad , Telangana -500004. 3. UNION OF INDIA through Ministry of Finance, Department of Revenue, Room No. 46, North Block, New Delhi - 110 001. ...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: A. lssue a writ of and/or order and or direclions in the nature of Mandamus or any other appropriate writ, order or direction quashing impugned notice dated 29lOOl2O21 issued by Respondent No.1 under Section 148 oI the Act and proceedings initiated pursuant thereto. B.lssue a writ of and/or order and/or direction directing the Respondents to forebear from giving effect to and/or taking any step whatsoever pursuant to and/or in furtherance of the said purported notice under Section '148 of the Act and/or in any proceedings initiated thereunder for the AY 2015-16. THE HONOURABLE THE CHIEF JUSTICE UJJAL BHUYAN AND THE HONOURABLE MRS JUSTICE SUREPALLI NANDA il2il C.lssue any other Writ, order or Direction, the declaring that the Explanation in the Notification No.20l2021 dated 3110312021 and Notification No.38/2021 dated 2710412021 is illegal and ultra-vires in nature. lA NO: 1 OF 2022 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 with respect to the impugned notice dated 2910612021 issued u/s 148 of lncome Tax Act, 1961, including any consequential proceedings thereto, pending disposal of the present Writ Petition- Counsel for the Petitioner: SRl. PASHAM MOHITH Counsel for the Respondent Nos.1 & 2: SRI J.V. PRASAD (sc FoR tNcoME TAX) Counsel forthe Respondent No3: SRI NAMAVARAPU RAJESHWARA RAO, ASSISTANT SOLICITOR GENERAL The Court made the following: ORDER THE HON'BLE THE CHIEF JUSTICE UJJAL BHIIYAN AND THE HON'BLE MRS JUSTICE SUREPALLI NANDA WRIT PETITION No.18424 of 2o22 Heard Mr. Pasham Mohith, learned counsel for the petitioner; Mr. J.V.Prasad, learned Standing Counsel for Income Tax Department appearing for respondents No.1 and 2 and Mr. Namavarapu Rajeshwar Rao, learned Assistant Solicitor General of India for respondent No.3. 2. It is submitted that the present writ petition 1S covered by the judgment delivered on 09.06.2022 in W.P.No.339 19 of 2021 and batch (M/s.GSR Cold Storage Private Limited v. Income Tax Officer) on the basis ol Agarwal I 1 3. Accordingly, the writ petition is disposed ol in terms of the aforesaid judgment. ORDER: Per tte l{on bte tte cttef Jusnce u)tot utason) Supreme Court decision in Union of India v. Ashish | 2022 SCC Online SC 543 4. Miscellaneous applii:ations pending, if ar-iy, shall stand closed. However, there shal1 be no order as to co/s //TRUE COPYII SD/-I.NAGALAKSHMI DEPUTY REGISTRAR SECTION OFFICER I To, 1. THE ASS|STANT coMMrssroNER oF rNcoME TAX DCrr. circre 5(.r ) Hvdgrgpad' Room No. 344, D-Brock, 3rd Froor, tr rowei, Ac'cr\"ii.l'rv(i\"uo Tank, Hyderabad 2. THE PRINCtPAL COMMTSSTONER OF TNCOME TAX, Hyderabad, LB ^ 9lgligT RD, Band g.o-tqlv , Hi[ Fort Road, Hyderabro, i6t\"srrJ'_s-dooO+ 3. THE uNroN oF rNDrA thiough tr4nislry of'Firiance, oepartmeit or n-Jv\"e\"n-ue, Room No. 46, North Block, Niw Delhi : 110 001 4. One CC tc SRt. PASHAM MOHTTH Advocate [OpUC] 5. One CC to Sri J.V. Prasad, Senior S.C. for Cdmmercial Tax [OpUCl 6. one cc to Sri Namavarapu Rajeshwara nao, AJsiitani boriin-or-ciLerrr loPUCl 7. Two CD Copies 8. One Spare Copy CHR sw u.- i I HIGH COIURT DATED:1910712022 ORDER W.P.No.18424 of 2022 DISPOSING OF THE WRIT PETITION WITHOUT COSTS ftl{'n''o\" 1- 2 [ SEP ?[fl- .4 "