AI Insights
The case involves multiple writ petitions filed by various petitioners against the Income Tax Department, challenging the legality of reassessment notices and orders issued for different assessment years. The petitioners argued that the notices were issued without following the proper procedure as required by the Finance Act, 2021, and were thus arbitrary, illegal, and void ab initio. The court referenced a previous batch of writ petitions (W.P.No.25903 of 2022) where it was held that the reassessment proceedings must comply with the substituted provisions under the Finance Act, 2021. The court decided to dispose of the current petitions in accordance with the principles laid down in the earlier judgment.
Appeal Details
Counselvise Citation
[2024] 140 COUNSELVISE.COM (IT) 798604 (HC-TELANGANA)
Assessee PAN
Bench
Appeal Number
CRN Number
Appellant
Respondent
Appeal Type
Others
Pronouncement Date
29-04-2024
Assessment Year
misc
Judgement Text
"[ 3403 ] HIGH COURT FOR THE STATE OF TELANGANA AT HYDERABAD (Special Original Jurisdiction) IVONDAY, THE TWENTY NINTH DAY OF APRIL TWO THOUSAND AND TWENTY FOUR PRESENT THE HON'BLE SRI JUSTICE SUJOY PAUL AND THE HON'BLE SRI JUSTICE N. TUKARAMJI WRIT PETITION NOs.1 1+42, 11444, 11451. 11455, 11456, 11485. 11512 11516 11517 11531 11572 & 11581 0F 2024 WP NO: 11442 OF 2024 Between: Smt. Veena Venkata Karne, W/o. Sri K. V. Srinivas, Aged about 51 years, Occ. House Wife,7-1-7941403. DK Road, Ameerpet, Hyderabad ..1\"O=Or9I3\"u* AND '1 . Assessment Unit, National Faceless Assessment Centre. lncome Tax Department, l/inistry of Finance. Room No. 4O1 ,2nd Floor, E-Ramp, Jawaharlal Nehru Stadium. Delhi - 110 003. 2. The lncome Tax Officer, Ward - 6(1), l.T. Towers, A.C. Guards. Masabtank, 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 1st Respondent u/s. 147 r.w.s 1448 of the Act, dt.26.03.2024 with DIN No.|TBA/AST/5114712023- 2411063351379(1) for the Ay.2016-17, as arbitrary, illegal, bad in law, void ab initio, apart from being violative of provisions of section 14BA and section 1 49 of the Act and also contrary to the circular issued by CBDT and provisions of section 15'l A of the Act, and consequently set aside the order passed by '1 st Respondent u/s. 147 r.w.s 1448 of the Act, dt.26.03.2o24 with DIN No.|TBA/AST/5114712023-241106335'l 379(1) for lhe Ay.2016-17 and all consequential 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 passed by the 1st Respondent uls. 147 r.w.s 1448 of the Act, d|.26 03.2024 with DIN No. ITBA/AST/S I 1 47 I 2023-2411 06335 1 379( 1 ) for the Ay 201 6-1 7' Counsel for the Petitioner: SR! A. V. RAGHU RAM Counsel for Respondents: Ms. B. SAPNA REDDY, COUNEL FOR SRI J. V. PRASAD SC FOR INCOME TAX WP NO: 11444 OF 2024 Between: Sri Radhakrishna Gajavvada, S/o. Sri Pandarinath, Aged about {i8 years, Occ Business, 3-3-128, Civil Hospital Road, Karimnagar 505001 ..PETITION ER AND 1. Assessment Unit, National Faceless Assessment Centre. lncomel Tax Department, Ministry of Finance, Room No. 4O1 ,2nd Floor, E-Ramp, Jawaharlal Nehru Stadium, Delhi 'l 10 003. 2. The lncome Tax Officer,, Ward 2, Aayakar Bhavan, Near Natraj rheatre, Karimnagar - 505001 ...RES'.NDENTS 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 Respondent uls. 147 r.w.s 144 r.w.s 1448 of the Act, dt.2211212023 with DIN No ITBA/AST/S/14712023- 24t1058986796(1) for the Ay.2015-16, as arbitrary, illegal. bad in law, void ab initio. apart 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 1sl Respondent u/s. 147 r.w.s 144 r.w.s 1448 of the Act, dt.2211212023 with DIN No ITBA/AST/S/14712023-2411058986796(1) for the Ay .2O15-113 and all consequential 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 passed by t the '1st Respondent uls. 147 r.w.s 144 r.w.s 1448 of the Act, dt.2211212O23 with Dl N No: ITBA/AST I S I 1 47 I 2023-2411 058986796( 1 ) for the Ay.201 5-.1 6, Counsel for the Petitioner: SRI A. V. RAGHU RAM Counsel for Respondents: Ms. J. SUNITHA, COUNSEL FOR Ms. SUNDARI R PISUPATI SENIOR SC FOR INCOME TAX DEPARTMENT WP NO: 11451 OF 2024 Between: Sri Pushkar Jaiswal Sirosia, S-/,0 Occ Advocate, 13- 6- 431115, Hyderabad - 500008. .,.PETITIONER AND 1. Assessment Unit, National Faceless Assessment Centre, lncome Tax Department, fi/inistry of Finance, Room No. 4O1 ,2nd Floor, E- Ramp. Jawaharlal Nehru Stadium, Delhi - 110 003. 2. The lncome Tax Officer, Ward - 7(1), Signature Towers, Opp Botanical Gardens' Kondapur' Hyderabad - 500084 ...REspoNDENrs Petition under Article 226 of the Constitution of lndia praylng 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 IVIANDAIVUS holding that the order passed by 1 Respondent uls. 147 r. w. s 1448 of the Act, dt.20.03,2024with DIN No ITBA/AST/S/'14712023-2411063005477(1) for the Ay. 2018- 19, as arbitrary, illegal, bad in law, void ab initio, apart 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 'l st Respondenl uls. 147 r. w. s 1448 of the Act, dt 20 03. 2024 with DIN No ITBA/AST/S/14712023- 2411063005477(1) for the Ay. 2O18- 19 and all consequential proceedings pursuant thereto 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 stay all further proceedings, including any recovery, pursuant to the order passed by the 1st Respondent uls. 147 r. w. s'1448 of the Act. dt.20.03. 2024 with DIN NoITBA/AST/S 114712023- 2411063005477(1) fo( the Ay. 2018- 19. Counsel for the Petitioner: SRI A. V. RAGHU RAM Sri S. Kiran Jaiswal, Aged about 28 years, Monghal Nagar, Langarhouse, Golconda, i -t Counsel for Respondents: SRI vIJHAY K PUNNA SENIOR SC FOR INCOME TAX DEPARTMENT WP NO: 11455 OF 2024 Between: t //s. Vision Tekniks, Plot No.208/10, Seclor 3, Phase 2. Street No.4, lDA. Cherlapalli, Hyderabad - 500051. Rep. by its Partner, Sri IVohit Bathineni, S/o. sri PB venkatesh ..PETrroNER AND 1. Assessment Unit, National Faceless Assessment Centre, lncome Tax Department, tVlinistry of Final-pe. Room No. 4O1 .2nd Floor, E-Ramp. Jawaharlal Nehru Stadium, Delhi - 110 003. 2. The lncome Tax Oflicer, Ward - 15(1), l.T. Towers, A.C. Guards. lr/asabtank, Hyderabad - 500004. ...RES'.NDENTS 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 1st Respondent u/s. 147 r.w.s 144 r.w.s 1448 of the Act, dt.1510312024 with DIN No. ITBA/ASTisl147l2O23- 2411062721106(1) for the Ay.2016-17, as arbitrary, illegal, bad in law, void ab initio, apa( from being violative of provisions of section 14BA and sectton '149 of the Act and also conlrary to the circular issued by CBDT and provisions of section 15'1A of the Act, and consequently set aside the order passed by 1st Respondent u/s. 147 r.w.s 144 r.w.s 1448 of the Act, dt.1510312024 with DIN No.|TBA/AST/5114712023-2411062721106(1) for the Ay2016-11' and all consequential 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 passed by the lst Respondent u/s. 147 r.w.s '144 r.w.s 1448 of the Act, dt.15l(t312O24 with DIN No: ITBA/AST I S I 1 47 I 2023-241 1 0627 21 1 06( 1 ) for the A),.20 1 6- 1 7 Counsel for the Petitioner: SRI A. V. RAGHU RAM Counsel for Respondents: Ms. B. SAPNA REDDY, COUNEL FOR SRI J. V. PRASAD SC FOR INCOME TAX WP NO: 1'1456 OF 2024 Between: Sri Nageswararao Pendela, S/o. Sri Narayana, Aged about 63 years, Occ. Business, 12-10. Huzurnagar, Nalgonda - 508204. ...pETtTtoNER AND 1. Assessment Unit, National Faceless Assessment Centre, lncome Tax Department, t ilinistry of Finance. Room No. 4O1 ,Znd Floor, E-Ramp. Jawaharlal Nehru Stadium, Delhi - 110 O03. 2. The lncome Tax Officer, Ward - 1, Near Rail Under Bridge, Nalgonda - 5o8oo 1 ' ...RESP.NDENTS 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 IvIANDAMUS holding that the order passed by 1st Respondent u/s. 147 r.w.s 1448 of the Act, dt.26.O3.2O24 with DIN No.|TBA/AST/5114712023- 2411063371972(1) for the Ay.201B-19, as arbitrary, illegal, bad in law, void ab initio, apart from being violative of provisions of section 14BA and section 149 of the Act and also contrary to the circular issued by CBDT and provisions of section 1 51A of the Act. and consequently set aside the order passed by 1st Respondent u/s. 147 r.w.s 1448 ot the Act,dt 26.O3.2O24 with DIN No.|TBA/AST/5114712023-2411063371972(1) for the AY.2018-19 and all consequential 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 passed by the 1st Respondent uls. 147 r.w.s 1448 of the Act, dt.26 -O3 -2024 with DIN No. ITBtuAST/ S I 1 47 I 2023 -24 I 1 06337 1 97 2(1 ) fo r the Ay.2O 1 B- 1 9 Counsel for the Petitioner: SRI A. V. RAGHU RAM Counsel for Respondents: SRI VIJHAY K PUNNA SENIOR SC FOR INCOME TAX DEPARTMENT WP NO: 11485 OF 2024 Between: Sri Abhishek Reddy Baddam, S/o. Sri Chandra Shekar Reddy Baddam, qged about 39 years, Occupation. Private Service, Villa No.61 . {tf91 -Site Gundlapochampalli. VTC Kompally. Quthbullaput Hyderabad - 500^014..Rep ' by his GPA and father, Sri Chandra Shekar Reddy Baddam, S/o. Narsa Reddv ..PETITIONER (l AND 1 2 The lncome Tax Officer (lnt Taxn) - 1, Aayakar Bhavan, Basheercagh, Hyderabad - 500004. Assessment Unit. National Faceless Assessment Centre, lncome Tax Department, Room No.40'1 , 2nd Floor, E-Ramp, Jawaharlal Nehru Stadium, Delhi. The Assistant Commissioner Of lncome Tax, Circle 1,, 6-2-1 5613', Subhash Nagar' Nizamabad- 503002 ...RESpoNDENrs Petition under Article 226 of the Constitution of lndia prayinq 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 MANDAIVUS holding that the draft-order passed by'1st Respondent u/s. 144C(1) of the Act. dt.18.O3.2024 with DIN and Order No.ITBAiAST/Fl144Cl2O23- 2411062799837(1) for the Ay.2015-16, as arbitrary, illegal, bad in law, void ab initio, apart from being violative of provisrons of section 148A and serction 149 of the Act and also contrary to the circular issued by CBDT and provisions of section 1514 of the Act, and consequently set aside the draft order passed by Ist Respondent u/s. 144C(1) of the Act, dt.18.O3.2024 with DIN and Order NoITBA/AST/F1144Cl2O23-2411062799837(1) for the Ay.2O15-16 and all consequential proceed ings 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, pursuant to the draft order passed by 1st Respondent u/s. 144C(1) of the Act, dt.18.O3.2024 with DIN and Order No.ITBA/AST/Ft144Cl2O23- 24/ 1 0627 99837 (1 ) lor the Ay.20 1 5-'1 6, Counsel for the Petitioner: SRI A. V. RAGHU RAM Counsel for Respondents: SRI VIJHAY K PUNNA SENIOR SC FOR INCOME TAX DEPARTMENT WP NO: 11512 OF 2024 Between: J Sri Balasaidi Reddy Yeredla, S/o. Sri Koti Reddy Yeredla, Aged about 48 years.Occ. Business, 30-191, Beside Vijaya Garden, Eduluguda, Miryalguda, Nalgonda - 508207 ..-PETTT.NER AND 7 1. Assessment Unil, National Faceless Assessment Centre. lncome Tax Department, Ministry of Finance, Room No. 401 , 2nd Floor, E-Ramp. Jawaharlal Nehru Stadium, Delhi - 110 003. 2. The lncome Tax Officer, Ward - 1, Near Rail Under Bridge, Nalgonda - 508001. Petition under Articte 22O of the Constitution of lndia trrri,ffT:i',fll: 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 MANDAIVUS holding that the order passed by 1st Respondent u/s. 147 r.w.s 1448 of the Act, dt.18.o3.2o24 with DIN No.trBA/AST/st14zt2o23- 24t1o628ss623(1) for the Ay.2015- 16, as arbitrary, ill_ggal, bad rn law, void ab initio, apart from being violative of provisions of section 14BA and section l49 of the Act and also contrary to the circular issued by CBDT and provisions of section j 51A of the Act, and consequently set aside the order passed by 1st Respondenluls. 141 r.w.s 144B of the Act. dt.18.03.2024 with DIN No.|TBA/AST/91147t2023-24t1O62855623(1) for the Ay.20'1 5-16 and all consequential proceedings pursuant thereto 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 pleased to stay all further proceedings, including any recovery, pursuant to the order passed by the 1st Respondent. uls.147 r.w.s 1448 of the Act. dt. 1|8.03.2024 with DIN No. ITBA/AST/S I 1 47 I 2023-24 I 1 06285 5623(1 ) for the Ay.2O't 5- 1 6 Counsel for the Petitioner: SRI A. V. RAGHU RAM Counsel for Respondents: SRI VIJHAY K PUNNA SENIOR SC FOR INCOME TAX DEPARTMENT WP NO: 11516 OF 2024 Between: AND 1. 2. I /rs. Meraj Unnisa Begum, D/o. Mr. A/ohammed Ashraf, Aged about 2g years,Occ. House Wife, 19-4-2781161A, R R fMill, l ilir Alam Tank, Tadban, Hyderabad - 500080 ...pE.roNER The lncome Tax Officer, Ward - 7(1). Signature Towers, Opp. Botanical Gardens, Kondapur, Hyderabad - 500084. Assessment Unit, National Faceless Assessment Centre, lncome Tax Department, lvlinistry of FinanceRoom No. 401, 2nd Floor, E Ramp, Jawaharlal Nehru Stadium, Delhi-1 1 0O03 ...RESPONDENTS S Petition under Article 226 of the Constitution of lndia prayinE 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. 147 r.w.s 144 of the Act, dL27.03.2024 with DIN No.|TBA/AST/5114712023- 2411063485987(1) for the Ay.2015-16, as arbitrary, illegal, bad in law, void ab initio, apart from being violative of provrsions of section '148A and section 149 of the Act and also contrary to the circular issued by CBDT and provisions of section 15/ A of the Act, and consequently set aside the order passed by '1 Respondentu/s. 147 r.w.s 144 0f the Act, dr.27.03.2i24 wirh DIN No.|TBA/AST/St147l2o23- 2411063485987(1) 'for the Ay.2015- 16 and all consequential proceedings pu rsua n t thereto lA NO: 'l OF 2024 Petition under Section 151 CPC praying that in the circumstzrnces 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 passed by the Ist Respondent uls. 147 r.w.s 144 of the Act, d1.27.03.2024 with DIN No:1 TBA/ASTlsl147 12023-2411063485987(1 ) for the Ay.20 1 s-1 6, Counsel for the Petitioner: SRI A. V. RAGHU RAM Counsel for Respondents: SRI VIJHAY K PUNNA SENIOR SC FOR INCOME TAX DEPARTMENT WP NO: 11517 OF 2024 Between: Sriramoju Laxmana Chary (HUF)., Rep.. by coparcener/representative, Sri Sriramoju Srinivas. S/o. Late Sriramo.ju Laxmana Chary. 4-4-100, Tilak Road. Karimnagar 5o5ool ..PETrroNER AND 1 . Assessment Unit., National Faceless Assessment Centre. lncome Tax Department. Ministry- of Finance. Room No. 401 ,2nd FlOor. E-Ramp. Jawaharlal Nehru Stadium. Delhil 10 003. 2. The lncome Tax Officer., Ward 2. Aayakar Bhavan, Near Natraj Theatre. Karimnagar - 505001 ...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 9 tvANDAMUS holding that the order passed by rs'Respondent u/s. 147 r.w.s 144 r'w's 1448 of the Act, dt.14.02.2024 wfth DrN No rrBA/AST/sr147r2o23- 2411060915987(1) to( the Av.2019-20. as arbitrary. illegal. bad in law, void ab initio, apart from being violatrve of provisions of section .l4BA and section 149 of the Act and also contrary'to the circular issued by cBDT and provisions of section 151A of the Act. and consequen y set aside the order passed by l,' Respondent u/s. 14.7 r.w.s 144 r.w.s i44B of the Act. dt.14.02.2024 with DrN No.lrBA/AST/s|147t2o23-24l10609 15987(1) for the Ay.2019-20 and ail consequential proceedings pursuant thereto. 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 stay all further proceedings, including any recovery, pursuant to the order passed by the 1st Respondent u/s. 147 r.w.s 144 r.w.s 1448 of the Act, dt.14.02.2024 with Dl N No. ITBA/A ST / S I 1 47 I 2023-2411 0609.1 598 7( I ) fo r rhe Ay.2O 1 9 _2O Counsel for the Petitioner: SRI A. V. RAGHU RAM Counsel for Respondents: Ms. J. SUNITHA, COUNSEL FOR Ms. SUNDARI R PISUPATI SENIOR SC FOR INCOME TAX DEPARTMENT WP NO: 11531 OF 2024 Between: AND 1. 2. Mrs. lvloira Hussainy Muneer Khan., W/o. Mr. lVluneer Ahmed Khan. Aoed about 59 years. Occ. House Wife.. 10-S-3/C. l rtasabtank. Hyderabad 5000i8. ...PETITIONER The lncome Tax Officer., Ward 7(i), Signature Towers_ Opp_ Botanical Gardens, Kondapur. Hyderabad - 500064. The lncome-Tax Officer., Ward 24(2)(1). piramal Chamber. Lai Baug. parel. Mumbai - 400012. Petition under Article 22G of the Constitution of tndia ,rrr;ffT:i\",fll: 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 wRlr oF IVANDAMUS holding that the order passed by .t st Respondent ws. 147 ofthe Act. dt.26.03.2024 with DIN No lrBA/AST/st114tt2o23-24t1063392049( t) for the Ay .2016-17. as arbitrary. illegal. had in law. void ab into apart from being violative of i ry r l0 provisions of sections 148A, 149 and 151A of the Act and also conlrary to the circular issued b) CBD.F. and consequently set aside the order passed by 1 Respondent uls. 147 of the Act. dt.26.O3.2024 with DIN No.|TBA/AST/S;114712023- 2411063392049(1) for the A Y.2016-17 and all consequential proceedings passed pursuant thereto. lA NO:'l 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 an_y recovery. pursuant to the order passed by the ls' Respondent u/s. 147 of the Act, d1.26.03.2O24 with DIN No.ITBA/ASTiS|147l2O23- 2411063392049(1)for the Ay.20'16-17, and pass such further Counsel for the Petitioner: SRI A. V. RAGHU RAM Counsel for Respondents: SRI B. Mukherjee rep by J. SUNITHA SENIOR SC FOR INCOME TAX DEPARTMENT WP NO: 11572OF 2024 Between: Sri Tirumala Ramachandra 20, Anand Banzara Row, S/o. Sri Raghavan Tirumala, Aged about 73 years. Occ. Business, Plot Road No.12, Banjara Hills' Hyderabad - 500034 ...pErrroNER AND 1. Assessment Unit, National Faceless Assessment Centre. lncome Tax Department, Ministry of Finance, Room No. 4O1 ,2nd Floor, E-Ramp, Jawaharlal Nehru Stadium, Delhi - '1 '10 003. 2. The lncome Tax Of{icer, Ward 14(1), Hyderabad, l. T. Towers, A C Guards, lt/asab Tank, Hyderabad ... RESPON OENTS Petition under Article 226 ef lhe Constitution of lndia praying that in the circumstances stated in the affidavit filed therewith, the High Coul may be pleased to pass an order or direction, especially one in the nature of WRIT OF IVANDAfuIUS holding that the order passed by '1 st Respondent u/s, 14r' r.w.s 144 r.w.s '144B of the Act, d1.24.O3.2024 with DIN No.|TBA/AST/S,|14712023- 24/1063309426(1) for the Ay.2019-20, as arbitrary, illegal. bad in larv, void ab initio, apart from being violative of provisions of section 148A and seclion '1 49 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 1st Respondent i i ll u/s. 147 r.w.s 14a r.w.s 1448 of the Act dt.24.03.2024 No.ITBA/AST/5114712023-24/1063309426(1) for the Ay.2o1O-2o consequential proceedings pursuant thereto. AND with and DIN all 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 passed by the 'lst Respondent u/s, 147 r.w.s 144 r.w.s 1448 of the Act, dt.24.O3.2024 with DIN No. ITBA/AST / S I 1 47 /2023-241 1 963309426( 1 ) for the Ay. 1 0 1 9-20, Counsel for the Petitioner: SRI A. V. RAGHU RAM Counsel for Respondents: SRI VIJHAY K PUNNA SENIOR SC FOR INCOME TAX DEPARTMENT WP NO: 11581 OF 2024 Between: Shiridi Sairam Educational Society, 6-27, P athipaka, Shayampet, Warangal- q06319 Rep. by its Correspondent, Sri Bhagavan Reddy Chittireddy, S/o. Sri c- srinivas ReddY ...pETrroNER 1. Assessment Unit, National Faceless Assessment Centre, lncome Tax Department, Ministry of Finance, Room No. 4O1 ,2nd Floor, E-Ramp, Jawaharlal Nehru Stadium, Delhi - 1 10 003. 2. The lncome Tax Officer, Ward - 1, D.No.'1-8-610, 3rd Floor, Mayuri Complex, Opp. TSNPDCL Bhawan, Nakkalagutta, Hanamkonda/Warangal - 506001. Petition under Article 226 of the Constitution of lndia orriffil:i?rtH: 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 WRli OF IV1ANDAMUS holding that the order passed by 1st Respondent u/s. 147 r.w.s 1448 of the Act, dt.1810312024 with DIN No. ITBA/ASTlsl14712023-2411062874818(1) for the Ay.2018-19, as arbitrary, illegal, bad in law, void ab initio, apart from being violative of provisions of section 1484 and section '149 of the Act and also contrary to the circular issued by CBDT and provisions of section '1 51A of the Act, and consequently, set aside the order passed by 1st Respondentuls. 147 r-w.s 1448 of the Act, dt.15l03l2o24 with DIN No/ ITBA/ASTlsl14712023-24/1062874818(1) for the Ay.2018-'1 9 and all consequential proceedings pursuant thereto l lA NO: 'l OF 2024 Petition under Section 1 5'1 CPC praying that in the circumstanc;es stated in the affidavit filed in support of the petition, the High court may be ple,ased to stay all further proceedings. including any recovery, pursuant to the order passed by the 1st Respondent uls. 147 r.w.s 1448 of the Act. d1.1810312o24 urith DIN No. ITBA/AST/SiI 47 12023-241 106287 4B1B(1) for the Ay.201 B-'1 9' Counsel for the Petitioner: SRI A. V. RAGHU RAM. Counsel for Respondents: SRI VIJHAY K PUNNA SENIOR SC FOR INCOME TAX OEPARTMENT The Court made the following: COMMON ORDER THE HONOURABLE SRI JUSTICE SUJOY PAUL AND THE HONOURABLE SRI JUSTICE N. TUKARAMJI WRIT PETITION NOs.l 1442 11444 11451 11455 11456 11485 t1512 1 1516 11517 11531 LL572 &, 11581 0F 2024 COMMON ORDER: (per Hon'ble Justice Sujog Paul) Sri A.V. Raghu Ram, learned counsel appears for the petitioner(s), Ms. B. Sapna Reddy, learned counsel representing Sri J.V. Prasad, learne{ -Stalding Counsel for the respondents- Income Tax Department in W.P.Nos.l1442 & 11455 of 2024, Ms. J. Sunitha, learned Junior Standing Counsel representing Ms.Sundari R.Pisupati, learned Senior Standing Counsel for the respondents-Income Tax Department in W.P.Nos.l1444 & 11517 of 2024 and Sri Vrjhay K Punna, learned Senior Standing appears for the respondents-Income Tax Department ln W.P.Nos. 11451, 11456, 11485, 1151.2, 11516, 1153 1, 11572 &1158 1 of2024 2 Regard being had to the similarity of the question involved, on the joint request of the parties, the matters are analogously heard and decided by this common order. 3. It is common ground taken by the learned counsel for the petitioner(s) that in furtherance of Finance Act, 2021, re- assessment process stood modified but the respondents have not taken care of it and therefore notices issued under Section 148 2 of the Income Ta-x Act, I 96 I cannot sustain judiciai scrutit-l1 - Since notices are bad in lar,r', the consequential orderrs are also bad in law. 4. During the course of hearing, learned counsel for the parties agreed that curtains on this issue are finallrr drawn by this Court in a batch of r.trit petitions, W.P.No.259O1 of 2022 and other connected matters, decided by common order dated 14.09.2023. The parties agreed that this matter may be disposed of in terms of the Common Order dated 14.O9.2O23. 5 This Court in the said order dated 14.O9t.2023 in W.P.No.25903 of 2022, held as under: \"35. ln view of the aforesaid discussions, it is by now very clear that the procedure to be followed by the respondent-Department upon treating the notices issued for reassessment being under Section 148A, the subsequent proceedings was mandatorily required to be undertaken under the substituted provisions as laid down under the Finance Act, 2021 . ln the absence of which, we are constrained to hold that the procedure adopted by the respondent-Department is in contravention to the statute i.e. the Fanance Act, 2021, at the first instance. Secondly, it is also in direct contravention to the directives issued by the Hon'ble Supreme Court in the case of Ashish Agarwal, supra. 36. For all the aforesaid reasons, the impugned notices issued ancl the proceedings drawn by the respondent-Oepartment is neither tenable, nor sustainable. The notices so isdued and the procedure adopted being per se illegal, deserves to be and are accordingly set aside/quashed. As a consequence, all the impugned orders getting quashed, the consequential orders passed by the respondent Oepartment pursuant to the notices issued under Section 147 and 148 would also get quashed and it is ordered accordingly. The reason we are quashing the consequential order is on the principles that when ry 3 the initiation of the proceedings itself was procedurally wrong, the subsequent orders also gets nullified automatically. 37. The preliminary objection raised by the petitioner is sustained and all these writ petitions stands allowed on this very jurisdictional issue. Since the impugned notices and orders are getting quashed on the point of jurisdiction, we are not inclined to proceed further and decide the other issues raised by the petitioner which stands reserved to be raised and contended in an appropriate proceedings. 38. Since the Hon'ble Supreme Court had, in the case of Ashish Agarwal, supra, as a one-time measure exercising the powers under Arlicle 142 of the Constitution of lndia, permitted the Revenue to proceed under the substituted provisions, and this Court allowing the petitions only on the proeCdural flaw, the right conferred on the Revenue would remain reserved to proceed further if they so want from the stage of the order of the Supreme Court in the case of Ashish Agarwal, supra. 39. No order as to costs.\" 6. In view of the consensus arrived, the impugned Shou,, Cause notices and consequential orders passed in this batch of writ petitions are set aside. Liberty is reserved to both the parties to take respective stand and to proceed in accordance with law as per paragraph No.38 of the order dated 14.09.2023 in W.P.No.259O3 of 2022. 7 The r.r,rit petitions are allowed. No costs. Interlocutory applications, if any pending, shall also stand closed. SD/- K. SAI KUMARI ASSISTANT REGIST AR //TRUE COPY// To, 1 SECTION OFFICER The Assessment Unit, National Faceless Assessment Centre_ lncome Tax D€partment,.Ministry of Finance.. R99! No 4O1,2nd ftoor, e-njmp,- - Jawaharlal Nehru Stadium. Delhi - 110 0O3. The lncome T_ax Officer, Ward - 6(1), l.T. Towers, A.C. Guards. Masabtank, Hyderabad - 500004. The lncome Tax Officer,, Ward 2, Aayakar Bhavan, Near Natraj Theatre, Karimnagar - 505001 2 3 4 The lncome Tax officer' Ward - 7(1)'^Signature Towers' opp Botanical ^ #f:1i::#+:lt[*:;+:P,i9 ;\"33llf rowers' A C Guards' Masabtank . lx8:l::\"J;-u:-oBotfl*', ward - 1' Near Rair Under Bridse' Narsonda - , ?g::?:\".e Tax officer (tnt Taxn) - 1 , Aayakar Bhavan, Basheerbagh, ^ +#\"#i?t ;1310;t't't\"'\"\"\"' or lncome rax' circle 1' Nizamabad' 6-2-156t3' l${*lm*ls*ral.t*tsru+*:r,**#\"';:\" 14.Two CD CoPies iliilBC c.rp H-- II -=_4..j& -:-1= - =-Si!d=i 0 ( , c: I I t HIGH COURT DATED: 29104t2024 I 1i{e s I/{ /: -i-:-;, l t) o3 * ( ( 2 5 JUI Z0Z1 D6,sPAr COMMON ORDER WRIT PETIT|ON NOs.1 1442, 11444, 11451, 11455, 11456, 11495, 11512, 11516, 11517, 11531, 11572 & 11581 0F 2024 ALLOWING THE WRIT PETITIONS 1tecod'A w 66x WITHOUT COSTS "
Other Referred Cases
Ashish Agarwal vs. Income Tax Department
Laws Referred To
Article 226 of the Constitution of India, Section 147 r.w.s 144B of the Income Tax Act, Section 148A and Section 149 of the Income Tax Act, Section 151A of the Income Tax Act, Finance Act, 2021
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