Smt. Naoa Malleshwari V. Assessment Unit, National Faceless Assessment Department, Ministry of Finance and The Income Tax Officer, Ward 10(1), IT Towers, A C Hyderabad

WP/6937/2024

AI Insights

The case involves Smt. Naoa Malleshwari, the petitioner, challenging the orders passed by the Income Tax Department under sections 147 and 144B of the Income Tax Act for the assessment year 2015-16. The petitioner argued that the reopening of the assessment and subsequent orders were arbitrary, illegal, and violated the provisions of sections 148A and 149 of the Act, as well as the circular issued by the CBDT. The Income Tax Department, represented by the Senior Standing Counsel, did not dispute the procedural objections raised by the petitioner but highlighted other objections not addressed in the previous batch of writ petitions. The court referenced its earlier decision in a similar batch of writ petitions, where it had quashed similar notices and orders on procedural grounds.

• Counselvise Citation: [2024] 140 COUNSELVISE.COM (IT) 798716 (HC-TELANGANA)
• Appeal Type: Others
• Pronouncement Date: 18-03-2024
• 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 147 of the Act, Section 144B of the Act, Section 148A of the Act, Section 149 of the Act, Section 151A of the Act
• Result in Favour of: Others
• Court: HIGH COURT
• Department Lawyers: VIJHAY PUNNA
• Assessee Lawyers: A V RAGHURAM
• Keywords: Arbitrary; Bad in law; CBDT Circular; Faceless assessment; Illegal; Income Tax; Violative; Void ab initio; Writ of Mandamus
• Section: 147; 149; 144B; 148A; 151A; 226

Judgement Text

"HIGH COURT FOR THE STATE OF TELANGANA AT HYDERABAD (Special Original Jurisdiction) MONDAY, THE EIGHTEENTH DAY OF MARCH TWO THOUSAND AND TWENTY FOUR [ 337e ] ..PETITIONER Centre, lncome Tax 2nd Floor, E-Ramp, Guards. Masabtank, PRESENT THE HONOURABLE SRt JUSTICE P.SAM KOSHY AND THE HONOURABLE SRI JUSTICE N.TUKARAMJI WRIT PETITION NO 6937 0F 2024 Between: AND 1 Smt. Naoa Malleshwari. Wo. Late Sri Manne Veeraiah Chowdary, aged about OJ v\"iit Occupation. Business, 12-1-15111A13, Shanti Nagar, North Lallaguda, Secunderabad - 500017 2 Assessment Unit, National Faceless Assessment Department, Ministry of Finance, Room No. 401, Jawaharlal Nehru Stadium, Delhi 110 003. The lncome Tax Officer, Ward 10(1 ), lT Towers' A C Hyderabad - 500004. ..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 pass an order or direction. especially one in the nature of WRIT OF MANDAMUS holding that the order passed by 1 st Respondent u/s. 147 r-w.s l44BoftheAct,dt.o2.og.2o24withDlNNo.ITBA/AST/S114712023- 24t1061872026(-l ) for the Ay.2015.16, aS arbitrary, illegal, bad in law' void ab initio, aparl from being violative of provisions of section 148A and section 149 of the Act and also contrary to the circular issued by CBDT and provisions of Section 151A of the Act, and consequently set aside the order passed by 1'l Respondent u/s. 147 r.w s 1448 of the Act, dt 02 03 2024 with DIN No.ITBA/AST/St14712o23-24t1061872o26(1)fortheAy.2015-16andall consequenttal proceedings pursuant thereto' lA NO: 1 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 stay all further proceedings, including any recovery, pursuant to the order passqd by the 1st Respondent uls. 't47 r.w.s 1448