Prabhavathi Constructions, Rep. by its Managing Partner Vuddanti Srinivasa and Katta Venkateswara Rao and Vangala Anil Kumar Reddy V. Assessment Unit, National Faceless Assessment Centre, Income Tax Department, Ministry of Finance and The Income Tax Officer, Ward 15(1), A.C.Guards, Hyderabad, Telangana State and The Income Tax Officer, Ward - 1, Near Rail Under Bridge, Nalgonda, Telangana State and The Income Tax Officer, Ward - 1, Ayakar Bhavan, Khammam, Telangana State and The Income Tax Officer, Ward - 1, Near Rail Under Bridge, Nalgonda, Telangana State and The Income Tax Officer, Ward - 1, Ayakar Bhavan, Khammam, Telangana State

WP/11520/2024

AI Insights

The case involves multiple writ petitions filed by different petitioners against the notices and consequential orders issued by the Income Tax Department under Section 148A(d) of the Income Tax Act, 1961, for various assessment years. The petitioners challenged the legality of these notices and orders, claiming they were arbitrary, bad in law, and violated principles of natural justice and statutory provisions. The High Court examined the procedural adherence of the Income Tax Department to the modified reassessment process as per the Finance Act, 2021. The court's decision was influenced by a prior ruling in W.P.No.25903 of 2022, which addressed similar procedural flaws in the issuance of reassessment notices.

• Counselvise Citation: [2024] 140 COUNSELVISE.COM (IT) 688645 (HC-TELANGANA)
• Appeal Type: Others
• Pronouncement Date: 29-04-2024
• Assessment Year: misc
• Other Referred Cases: Ashish Agarwal
• Laws Referred To: Income Tax Act, 1961, Finance Act, 2021, Constitution of India
• Result in Favour of: Others
• Court: HIGH COURT
• Department Lawyers: B SAPNA REDDY; J V PRASAD; VIJHAY K PUNNA
• Assessee Lawyers: AYYAGARI JAYASHREE
• Keywords: Faceless assessment; Income Tax; Natural Justice; Reassessment; Writ of Mandamus
• Section: 147; 149; 148A(d); 148A; 151A

Judgement Text

"HIGH COURT FOR THE STATE OF TELANGANA AT HYDERABAD (Special Original Jurisdiction) I /ONDAY, THE TWENTY NINTH DAY OF APRIL TWO THOUSAND AND TWENTY FOUR . PRESENT THE HON'BLE SRI JUSTICE SUJOY PAUL AND THE HON'BLE SRI JUSTTCE N. TUKARAMJI I s403 ] WRIT PETITION NOS:11520 11561 11568 & 11 579 0F 2024 WP NO: 11 520 0F 2024 Between: AND Prabhavathi Constructions, Rep.by its Arlanaging partner Vuddanti Srinlvasa l^a9,_plo.V,Anjaneyutu, Oc'c. aus-iie:-\", ndi;Edri b0 years, Rl/o. H.No.1_ 98 I 85 I 2, S a in asar, Mad ha pu r, Ransa Redd\"y 500 b6j, i\"r,iirir;;.:i#;;.; Assessment Unit,, National Faceless Assessment Centre, lncome Tax Department. A/inistrv of Finance,. noorn f.fo.+Oi, ini?oor, e_Hamp, -' Jawaharlal Nehru Sladium, Delhl 1 i 0 OOs. - Ihe lncome Tax Officer.. Ward 15(1), A.C.Guards, Hyderabad, Telangana State 500 004. 1 2 ...RESPONDENTS Petition under Articre 226 of the constitution of rndia praying that in the circumstances stated l'in the affidavit fired therewith, the High court may be pleased to issue a writ or order or direction, more preferabry in the nature of writ of I ,4andamus, hording the order passed by the 2nd respondent herein under sec_ 148A(d) of the lncome Tax Act, dated. 23.O4.2O22 with DIN Notice No.A/3A/AST/Fl148Ar2o22- 23t1o42828841(1) for the A.y. 2018-19 as iilegar, arbitrary, bad in Law and violation of principles of Natural Justice apart from being violative of Provisions of sec.14gA and 149 of the Act also contrary to the circular issued by cBDT and provisions of sec.lsrA of the Act consequenfly set aside the same lA NO: 1 oF 2024 Petition under Section 'l 51 cpc praying that in the circumstances stated in the affidavit filed in support of the petition, the High court may be preased to Suspend the Operation of the Order dated dated 23 o4'2O22 with DIN Notice N o' ITBA/AST/Fl14BAl2o22-2311042828841(1)fortheA.Y'2o1B.19passedbythe 2nd respondent, pending disposal of the above writ petition Counsel for the Petitioner: Ms\" AYYAGARI JAYASHREE Counsel for Respondents: Ms' B' SAPNA REDDY' COUNSEL FOR SRI J. V, PRASAD SENIOR SC FOR INCOME TAX WP NO: 1 1561 0F 2024 Between: AND 1 Katta venkateswara Rao, s/o.Katta satyanarayana, Aoed at)out 48 years' R/o H. No.4-2-46lA, Srinaga-r' t;[;; ii;;;a'd' haveii ( Ru ral)' Khammam b-i.trl\"i, f\"trngana State-507 002 ...pEIroNER Assessment Unit, National Faceless Assessment Centre lnconle Tax Deoartment. Ministry ot ri\"rfiiJ.Ho;; N;;0i ' 2nd floor' Ramp' Jawaharlal Nehru Stadium, Delhi -110 003' ifr\"'ri,i'r.i1'ii oni.\"t, wJ'oIr, Avakar Bhavan' Khammam-So7 003' Telangana State -,.RES'.NDENTS Petition under Article 226 of lhe Constitution of lndia praying that in the 2 circumstances .161sfl rin the affidavit filed therewith' the High Court may be pleased to issue a Writ or order or direction' more preferably in the nature of Writ of Mandamus, holding the order passed by the 2nd respondent herein under Sec' 148A(d) of the lncome Tax Act' dated 25 03 2023 with DIN Notice No.ITBA/AST/Ft148N2o22.2311051276236(1)fortheA.Y-2015.1e'relevanttothe AN 2016-17 as illegal; arbitrary, bad in Law and violation of Principles of Natural Justice apart from being violative of Provisions of Sec 148A and 149 of the Act also contrary to the Circular issued by CBDT and provisions of S;ec 151A of the Act consequently set aside the same and to pass IA NO:1 OF 2O24 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 the Operation of the Order dated dated25 03 '2023 tlith DIN Notice No.ITBA/AST/F t148A12022-23t1051276236(1) for the F Y 2015-16 relevant to the A.Y 2016-17 passed by the 2nd respondent' pending disposal of the above writ petition Counsel for the petitioner: Ms.. AyyAGARt JAYASHREE Counsel for Respondents: lVls. B. SAPNA REDDy, COUNSEL FOR SRI J. V. PRASAD SENIOR SC FOR INCOME TAX WP NO: 11568 0F 2024 Between: Vangala Anil Kumar Redcly, S/o V.Narsimha Reddy, Aged about 49 vears. R/o\"H. No. 1 -1 00, Kannekat, r.riorrin\"Ji, \"rvl 6;ffj' -'ddd ;;8, .T;tfi :;.; AND .PETITIONER 1. Assessment Unit, National Faceless Assessment Centre, lncome Tax Department, Ministry of Finance, R\"\"; N;;di, z\"Jtiii.i,'dnrii,d,-^ _ Jawahartat Nehru Siadium, Dettri _ i iO OOi. \" ' 2. The lncome Tax Officer, Ward - 1, f.reiiniif Under Bridge, Nalgonda _ 508 001, Telangana State. Petition under Articte 226 of the Constitution of tndia ,rrr;frtil3i\",;tlil: circumstances stated,in the affidavit fired therewith, the High court may be pleased to issue a writ or order or direction, more preferabry in the nature of writ of Mandamus, hording the order passed by the 2nd respondent herein under sec. 148A(d) of the rncome Tax Act, dated.19.04.2022 with DrN Notice No.IrBA/AST/Fr14BAt2o22- 23r1042783070(1) for the F.y.2o14-1s rerevant ro the A.Y. 2o15-16 as iflegar, arbitrary, bad in Law and vioration of principres of Naturar Justice apart from being viorative of provisions of Sec.148A and .r 49 of the Act also contrary to the circurar issued by GBDT and provisions of Sec.151A of the Act consequently set aside the same 1A NO: 1 oF 2024 Petition under section 151 cpc praying that in the circumstances stated in the affidavit fired in support of the petition, the High court may be preased to suspend the operation of the order dated. dated.l g.o4.2o22 with DrN Notice No.IrBA/AST/F1148N2022-23t1o427 3oro(1) for the F.y.2014-1s retevant to the A Y 201 5-1 6 passed by the 2nd respondent, pending disposar of the above writ petition Counsel for the Petitioner: Ms.. AYYAGARI JAYASHREE Counsel for Respondents: SRI VIJHAy K. pUNNA SENIOR SC FOR INCOME TAX - .31 \"' -' WPNO: 11579 oF 2024 Between: Katta Venkateswara Rao, S/o.Katta S,atyanarayana, Ase{ at,out.,4B years, Rio. H No.4-2-4Oln, Sriilba=r'6ofony, t