Sri Dwaraka Balaji Developers V. The Principal Chief Commissioner of Income Tax AP and TS

WP/282/2020

AI Insights

The case involves Sri Dwaraka Balaji Developers, represented by its partner Chigurinta Narsimha Reddy, who challenged an assessment order issued by the Income Tax Department. The petitioner contended that the assessment was conducted without proper notice and opportunity to respond, as required under the principles of natural justice. The petitioner argued that due to communication issues, notices were not received in time, leading to a hurried assessment. The court found that the Income Tax Department did not provide adequate time for the petitioner to respond to the show cause notice, which was against the procedural norms and principles of natural justice.

• Counselvise Citation: [2020] 140 COUNSELVISE.COM (IT) 753591 (HC-TELANGANA)
• Appeal Type: Others
• Pronouncement Date: 05-03-2020
• Assessment Year: misc
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Others
• Court: HIGH COURT
• Department Lawyers: K RAJI REDDY
• Assessee Lawyers: T S MURTHY
• Keywords: Assessment Order; E-proceeding; Electronic submission; Natural Justice; Writ of Mandamus
• Section: 144; 142(1); 143(2)

Judgement Text

"HIGH COURT FOR THE STATE OF TELANGANA AT HYDERABAD (Special Original Jurisdiction) THURSDAY, THE FIFTH DAY OF TVARCH TWO THOUSAND AND TWENTY PRESENT THE HON'BLE SRI JUSTICE M. S. RAMACHANDRA RAO AND THE HON'BLE SRI JUSTICE T. AMARNATH GOUD Betwee n: Sri Dwaraka Balaji Developers, Rep.by its Partner, Chigurinta Narsimha Reddy, S/o Late Sri Agi Reddy, Aged 45 Years, Occupation Partner in D.No.7-112-98, Sri Vasavi Nagar Colony, Balapur, Saroornagar Mandal, Hyderabad-500005, Telangana ...pETrroNER AND '1 . The Principal Chief Commissioner of lncome Tax AP and TS, Hyderabad 0/o The Principal Chief Commissioner of lncome Tax, C Block, 9th Floor, lT Towers, 10- 2-3, A.C.Guards, Hyderabad-500004 2. The Additional Commissioner of lncome Tax, Range g, lT Towers, 2nd Floor, AC Guards, [ /asab Tank, Hyderabad-500004 3. The lncome Tax Officer, Range (9) Ward (4) lT Towers, 2nd Floor, AC Guards, lVlasab Tank, Hyderabad-500004 ...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 issue any Writ or Order or Direction more particularly one in the nature of Writ of lVandamus declaring the action 3rd Respondent in issuing the impugned Assessment Order NO.|TBAlASf lsl14412019-21011022380379(1) dated 1511212019 with demand of Rs.35,43,1341 as illegal, arbitrary, capricious and in utter violation of the Principles of Natural Justice lA NO: 1 OF 2020 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 grant stay of all further proceedings pursuant the impugned Assessment Order NO. ITBA/AST/SI 1 441201 9-21 0l 1 02238037 9(1 ) dated 1 51 1 21201 I with demand of Rs.35,43,1341 and to consider to grant stay of the recovery of disputed tax of Rs.35,43,'1 34/- pending disposal of this writ Petition Counsel for the Petitioner: SRI T. S. MURTHY Counsel for Respondents: SRI K. RAJI REDDY SENIOR S.C. FOR INCOME TAX DEPARTMENT The Court made the following: ORDER WRIT PETITION NO: 282 OF 2020 HONOUR- I}LE SRI JUSTICE N'l.S. RANTACH, DR,, RAO AND IIONOI]R I}LE SRI JUSTICE T. AMARNA] H (]OUD WRIT PETITION No.282 OF 2020 ORDER (ORAL): (Per MSR,J) Petitioner in this writ petition has assailed t'ie order dated 15.12.2019 passed by the 3\"i respondent pursuant to a rrotice under Section 143(2) of the Income Tax Act, 1961 (for :hort 'lT Act'), issued electronically to the petitioner firm on 14.(18.2018 on the ground that the petitioner did not respond to the notices issued thereafter on 25.10.2019 and22.l1.2019 under Secticn 142(l) of the IT Act. 2. It is the contention of the leamed counsel fi rr the petitioner that the Paftner of the petitioner, who has filed the u'rit prtition, is an illiterate person not having computer knowledge an