Sri Bhaskar Reddy Ramidi and Sri Rajeev Kumar Rachakonda V. Assessment Unit, National Faceless Assessment Centre, Income Tax Department, Ministry of Finance and The Income Tax Officer, Ward - 15(1) and The Income Tax Officer, Ward - 1

WP/24937/2024

AI Insights

The case involves two writ petitions filed by Sri Bhaskar Reddy Ramidi and Sri Rajeev Kumar Rachakonda against the Income Tax Department, challenging the legality of notices and subsequent orders issued for reassessment under Section 148 of the Income Tax Act, 1961. The petitioners argued that the notices were issued without jurisdiction and were arbitrary, illegal, and in violation of various provisions of the Act and the circulars issued by the CBDT. The court referenced a previous common order in W.P.No.25903 of 2022, which had set a precedent on similar grounds, leading to the decision to quash the notices and orders in the present case.

• Counselvise Citation: [2024] 140 COUNSELVISE.COM (IT) 688386 (HC-TELANGANA)
• Appeal Type: Others
• Pronouncement Date: 11-09-2024
• Assessment Year: misc
• Other Referred Cases: Ashish Agarwal
• Laws Referred To: Article 226 of the Constitution of India, Section 148 of the Income Tax Act, 1961, Section 148A of the Income Tax Act, 1961, Section 149 of the Income Tax Act, 1961, Section 151A of the Income Tax Act, 1961, Section 147 of the Income Tax Act, 1961, Section 144 of the Income Tax Act, 1961, Section 271F of the Income Tax Act, 1961, Section 271(1)(b) of the Income Tax Act, 1961, Finance Act, 2021
• Result in Favour of: Others
• Court: HIGH COURT
• Department Lawyers: B SAPNA REDDY
• Assessee Lawyers: A V RAM
• Keywords: Arbitrary; Faceless assessment; Illegal; Jurisdiction; Natural Justice; Procedural Flaw; Reassessment; Void ab initio; Writ of Mandamus
• Section: 147; 148; 144; 271(1)(b); 149; 271F; 148A; 151A

Judgement Text

"[ 341r ] HIGH COURT FOR THE STATE OF TELANGANA AT HYDERABAD (Special Original Jurisdictaon) WEDNESDAY,THE ELEVENTH DAY OF SEPTEMBER TWO THOUSAND AND TWENTY FOUR PRESENT THE HONOURABLE SRI JUSTICE SUJOY PAUL AND THE TIONOURABLE SRI JUSTICE NAMAVARAPU RAJESHWAR RAO WRIT PETITION NO: 24937 & 25005 OF 2024 W.P. NO: 24937 OF 2024 Between: Sri Bhaskar Reddy Ramidi, S/o. Sri Satti Reddy Ramidi, Aged about 49 years, Occ. Private Service, 61 Tuddenham Avenue, IPSWICH, lP4 2HF, United Kingdom ...PETrroNER AND 1. Assessnrent Unit, 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 OfFrcer, Ward - 15(1), LT. Towers, A.C. Guards, Masabtank, Hvderabad - 500004' ...RE',.NDENTS Petition under Article 2fr of lhe Constitution of lndia praying that in the crrcumstances stated in ttle 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 notice dated 07.04.2022and Notice No.ITBtuAST/S1148_112022-23/1042608838(l) as being without ;urtsdiction, arbitrary, illegal, bad in law, void ab initio, apart from being violative of provisions of section 148A aM section 149 ofthe Act/and also contrary to the circular issued by CBDT and provisions of section 151A of the Act, and consequently set aside the notice under section 148 dated 07.04.2022 and the assessment and penalty orders passed by 1't Respondent for asst. year ZOiS- 16 under section .147 r.w.s 144 r,w s 14413,271F and u/s.271(1)(b) of the Act, respectively 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 the collection of tax and penalty demands raised by 1\"t Respondent for the Ay.20'15-16 and stay the pending penalty proceedings Counsel f z a .!' * t t).!SparCB COMMON ORDER WP.No's.24937 AND 25005 o12024 ALLOWING BOTH THE WRITPETITIONS WITHOUT COSTS g /b 7/rr u "