SmL Divya Yarram, Wo. Sri Noqyla Vamshidhar V. The Income Tax Officer, Ward I and Assessment Unit, National Faceless Assessment Department, Ministry of Finance

WP/3572/2024

AI Insights

The case involves a writ petition filed by SmL Divya Yarram against the Income Tax Officer and the Assessment Unit, National Faceless Assessment Department, challenging the legality of notices and orders issued for the assessment year 2015-16. The petitioner argued that the notices were issued without following the amended provisions of the Income Tax Act, which mandate faceless proceedings and proper notice. The court referenced a previous judgment in a similar batch of writ petitions, where it was held that the proceedings must comply with the amended provisions. The court allowed the writ petition on the grounds that the notices were issued under the unamended provisions, which was not sustainable.

• Counselvise Citation: [2024] 140 COUNSELVISE.COM (IT) 675074 (HC-TELANGANA)
• Appeal Type: Others
• Pronouncement Date: 12-02-2024
• Assessment Year: misc
• Other Referred Cases: WP.No.25903 of 2022 & batch, dated 14.09.2023
• Laws Referred To: Article 226 of the Constitution of India, Section 148A(d) of the Act, Section 148 of the Act
• Result in Favour of: Others
• Court: HIGH COURT
• Department Lawyers: STANDING COUNSEL FOR INCOME TAX
• Assessee Lawyers: A V RAGHURAM
• Keywords: Faceless assessment; Jurisdictional issue; Natural Justice; Writ of Mandamus
• Section: 148; 148A(d)

Judgement Text

"HIGH COURT FOR THE STATE OF TELANGANA AT HYDERABAD (Special Original Jurisdiction) MONDAY, THE TWELFTH DAY OF FEBRUARY TWO THOUSAND AND TWENTY FOUR PRESENT THE HONOURABLE SRI JUSTICE P.SAM KOSHY AND THE HONOURABLE SRI JUSTICE N.TUKARAMJI WRIT PETITION No. 3572 OF 2024 [ 337e ] Centre, lncome Tax 2nd Floor, E-Ramp, Between: SmL Divya Yarram, Wo. Sri Noqyla Vamshidhar, Aged about 34 years, H.No.B-l .1- 72, Pinnavari Street, Warangal 506002. ...PETITIONER AND 1 The lncome Tax Officer, Ward I, D.No.1-8-610, 3rd Floor, Mayuri Comolex. Opp: TSNPDCL Bhawan, Nakkalagutta, Hanamkonda, Warangal 50600i.' 2. Assessment Unit, National Faceless Assessment Department, Ministry of Finance, Room No. 401, Jawaharlal Nehru Stadium, Delhi I10 003. ...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 pass an order or direction, especially one in the nature of WRIT OF MANDAMUS holding that the order passed by 1st Respondent u/s.148A(d) of the Act, d1.22.04.2O22 with DIN and Notice No ITBA/AST/F/148A12022- 2311042811375( I ) and the notice dated 22.04.2022 issued under section '148 of the Act with DIN & Notice No:ITBtuAST/S|148_112022-2311042816707('1 ) for the assessment year 2O15-16, as being illegal, arbitrary and passed in gross violation of principles of natural justlce without application of mind, and consequently set aside the same. lA NO: 1 OF 2024 Petition under Section '1 51 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 notice issued by the Respondent u/s.14g of the Act, dt.22.O4.2022 for the assessment year 2015-16 with DIN & Notice No:ITBA/AST/51148_112022-2311042816707(1)and alt consequential proceedings the reto. Counsel for the Petitioner: SRI A. V. RAGHU RAM Counsel for the Respondents: STANDING COUNSEL FOR INCOME TAX The Court made the following: ORDER THE HONOURABLE SRI JUSTICE P.SA]VI KOSHY AND THE HONOURABLE SRI WSTICE N.TUI(ARAMJI WRIT PETTTION No.3572 OF 2o24 ORDER:(per Ho n'ble Si Justice P.SAM KOSHY) The inStant Writ Petition has been Iiled by the petitioner under Article 226 of the Constitution of India seeking for the following relief: \"to poss on ord.er or direction especiallg one in the nofiire of WRIT OF MANDAMUS Lalding ttnt the order passed by 1st Respondent u/s 148Ad of the Act dt 22 04 2O22 uith DIN ond Noti.. No ITBA/ AST/ F/ 148A/ 202223/ 104281 13751 and the notice dated 22 04 2022 issued under section 148 of the Act uith DIN and Notice No ITBA/ AST/ S/ 148 1/202223/ 1042816707(1)ror the assess ment Aear 201516 as being itlegat arbitrary and passed in gross uiolation of pinciples of natural justice uithout application of mind and consequentlg set aside the same\". 2. One of the contentions that the petitioner has raised in the present Writ Petition is that under the amended provisions of the Act which carne into effect from Ol.O4.2O2l, the respondents, while proceeding under Section 148 of the Act, were required to issue notice under Section 148,,{ and provide an opportunity of hearing to the 2 PSIT,J & MTR,J W.P.No.3572 of 2024 assessee. As per the amended provision of law, the proceedings to be drawn are also in a faceless manner. 3. Whereas, learned counsel for the petitioner contended that, in the instalt case, reopening has been initiated by the Jurisdictional Assessing Officer. In support of his contention, he relied upon the recent judgment rendered by this very Bench in WP.No.25903 of 2022 &' batch, dated 14.09.2023 wherein this Court disposed of the batch of writ petitions to the limited extent. 4. On the other hand, learned Standing Cor-rnsel for the respondent-Department does not dispute that the said objection was decided in the a-foresaid batch of Writ Petitions. However, he further contended that apart from the aforesaid objection, there have been other various objections also which the petitioner has raised in the writ petition. 5. So far as this contention of the learned counsel for the respondent-Department is concerned, this Bench, while disposing of said batch of writ petitions, had taken note of 3 PSK,J6E JVTR J W.P.No.?572 oJ 2O24 the same at pa-ragraph Nos.37 & 38 which are reproduced herein under: '37. The preliminary objection raised bg the petitioner is sustained and all these utrit petitions stands allowed on this uery juisdictional issue. Stnce the impugned notices and orders are getting gta.sled on tLe point of jurisdiction, u)e are not inclined to proceed further and decide th.e other issues raised by tle petitioner uLhich stands reserued to be raised and contended in an ap p rop riate proceeding s. \" \"38. Since tLte Hon'ble Supreme Court had, in tLe case of Ashi.sh Agaru-tal, supra, o-s a one-time measure exercising the powers under Article 142 of the Constitution of India, permitted the Reuenue to proceed under the substttuted prouisions, and this Court alloruing the petitions onlg on the procedural Jlau, the right confered on the Reuenue utould remain reserued to proceed further if they so utant from th.e stage of the order of the Supreme Court in ttrc case of Ashbh Agarwa[ supra.\" 6. In view of the sarne, we are inclined to allow the present writ petition also on similar terms. Accordingly, the present Writ Petition stands allowed on the objection of the petitioner that the proceedings have not been drawn in accordance with the amended provision but under the un-amended provision which is otherwise not sustainable. 7. As has been held by this Bench in the a_foresaid batch matters, the rights of the parties would stald reserved as is 4 PSI(,J & MTR,J W.P.No.3572 oJ 2O24 envisaged at pa,ragraph Nos.37 & 38 of the said order passed in the batch of writ petitions. No order as to costs' Consequently, miscellaneous petitions pending, if any, shall stand closed. i:- //TRUE COPYII SD/. T. VIJAY KUMAR ASSISTANT REGISTRAR a To, MP GJP SECTION OFFICER 1. The lncome Tax Officer, Ward 1, D.No.1-8-610, 3rd Floor, Mayuri Complex, Opp: TSNPDCL Bhawan, Nakkalagutta, Hanamkonda, Warangal 506001. 2. Assessment Unit, National Faceless Assessment Centre' lncome Tax Department, t ,4inistry of Finance, Room No. 401 , 2nd Floor, E-Ramp, Jawaharlal Nehru Stadium, Delhi 110 003. 3. One CC to SRI A. V. RAGHU RA{V1, Advocate [OPUC] 4. One CC to SRI J. V. PRASAD, S.C. for INCOME TAX IOPUC] 5. Two CD Copies HIGH COURT DATED:12 10212024 ,,a.---, At srA 'io'' /q: li 2 I'iAf, 2024 .+ b€So^t CH€1) t ORDER WP.No.3572 ot 2024 ALLOWING THE WRIT PETITION WITHOUT COSTS s $( > a J t 6 r)pw A\"P, "