Sri Arun Raj Goud Balagoni V. Deputy Commissioner of Income Tax, Circle -'1 (1)', I.T. Towers, A.C. Guards, Masabtank, Hyderabad

WP/26064/2022

AI Insights

The case involves Sri Arun Raj Goud Balagoni, the petitioner, challenging the assessment order and notice issued by the Deputy Commissioner of Income Tax for the assessment year 2015-16. The petitioner argued that the proceedings were initiated under the unamended provisions of the Income Tax Act, 1961, which is not sustainable post the amendment effective from April 1, 2021. The court referenced a similar batch of writ petitions decided on August 14, 2023, where it was held that the notices and orders were invalid due to jurisdictional issues. The court allowed the writ petition on similar grounds, setting aside the impugned notices and orders.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 797288 (HC-TELANGANA)
• Appeal Type: Others
• Pronouncement Date: 06-11-2023
• Assessment Year: misc
• Other Referred Cases: Ashish Agarwal
• Laws Referred To: Income Tax Act, 1961, Article 226 of the Constitution of India, Section 151 CPC
• Result in Favour of: Others
• Court: HIGH COURT
• Department Lawyers: B SAPNA REDDY
• Assessee Lawyers: A V RAGHURAM
• Keywords: Assessment Order; Faceless Proceedings; Income Tax; Jurisdictional issue; Limitation; Natural Justice; Writ of Mandamus
• Section: 148; 148A(d)

Judgement Text

"[ 3379 ] HIGH GOURT FOR THE STATE OF TELANGANA AT HYDERABAD (Special Original Jurisdiction) MONDAY,THE SIXTH DAY OF NOVEMBER TWO THOUSAND AND TWENTY THREE PRESENT THE HONOURABLE SRI JUSTICE P.SAM KOSHY AND THE HONOURABLE SRI JUSTICE N.TUKARAMJI WRIT PETITION NO: 26064 OF 2022 Between: Sri Arun Raj Goud Balagoni, S/o. Sri Balraj Goud Balagoni, 1-8-31271711, Chikkadapally, Hyderabad - 500020, Telangana. ...PETITIONER AND Deputy Commissioner of lncome Tax, Circle -'l ( 1), l.T. Towers, A.C. Gurads, 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 daled 2610412022 passed by respondent u/s.'148A(d) of the Act, for the assessment year 2015-16 with Dl N. ITBA/AST/F I 1 48N2O22-23l1 04285 1 966( 1 ) and the notice dated 26.04.2022 issued under section 148 of the Act with DlN.lTBfuASTlsll4S-112022- 2311042852025('1) for assessment year 2015-16 as being illegal, arbitrary and barred by limitation apart from being passed in gross violation of principles of natural justice, ard consequently set aside the same 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 suspend the operation of the notice daled 2610412022 issued by the respondent u/s.148 of the Act, for the assessment year 2015-16 with DIN: ITBA/AST/S/148 1 12022-2311042852025( I ) and all consequential proceedings thereto lA NO: 1 OF 2023 Petition under Section 151 CPC praying that in the circunlstances stated in the affidavit filed rn support of the petition, the High Court may be pleased to permit the Petitioner to raise the above Additional Affidavit legal contention in the writ petition in the Interest of JUStice Counsel for the Petitioner: SRl. A. V. RAGHU RAM Counsel for the Respondents: M/s. B. SAPNA REDDY, JUNIOR STANDING COUNSEL FOR INCOME TAX The Court made the following: ORDER THE HON'BLE Szu JUSTICE P.SAM KOSHY AND THE HON'BLE SRI JUSTICE N.TUKARAMJI W.P. No. 26064 of 2022 ORDER: per .lro n'ble Sri Justi