Sri Jayanth Chandramouli Paranji V. The Income Tax Officer, Ward - 14(1) and Assessment Unit, National Faceless Assessment Centre, Income Tax Department, Ministry of Finance

WP/32189/2023

AI Insights

The case involves Sri Jayanth Chandramouli Paranji, the petitioner, challenging the legality of the notices issued by the Income Tax Officer and the Assessment Unit of the National Faceless Assessment Centre under sections 148A(d) and 148 of the Income Tax Act, 1961. The petitioner argued that these notices were issued in violation of the principles of natural justice and without proper application of mind, as they did not adhere to the amended provisions of the Act that mandate faceless assessments and opportunities for the assessee to be heard. The court referenced a similar case (W.P.No.30153 of 2023) where it had previously ruled in favor of the petitioner under similar circumstances.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 797055 (HC-TELANGANA)
• Appeal Type: Others
• Pronouncement Date: 22-11-2023
• Assessment Year: misc
• Other Referred Cases: W.P.No.30153 of 2023, W.P.No.25903 of 2022
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Others
• Court: HIGH COURT
• Department Lawyers: J V PRASAD
• Assessee Lawyers: A V RAGHURAM
• Keywords: Application of mind; Faceless assessment; Income Tax; Natural Justice; Writ of Mandamus
• Section: 148; 148A(d)

Judgement Text

" [ 337e ] HIGH COURT FOR THE STATE OF TELANGANA AT HYDERABAD (Special Original Jurisdiction) WEDNESDAY, THE TWENTY SECOND 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: 32189 OF 2023 Between: Sri Jayanth Chandramouli Paranji, S/o. Late Sri Chandramouli Paranji, T-2 Prasanth Nilayam, Jubilee Hills, Hyderabad - 500033. ...PETITIONER AND 1 The lncome Tax Officer, Ward - 14(1),I.T. Guards, A.C. Guards, Masabtank, Hyderabad - 500004. Assessment Unit, National Faceless Assessment Centre, Income Tax Department, Ministry of Finance, Room No.401, 2\"d Floot, E-Ramp, Jawaharlal Nehru Stadium, Delhi. ...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 Respondent u/s.'148A(d) of the Act, dt.221o412022 with DIN and Notice No.ITBA/AST/F1148A12022-2311042824883(1) and the notice dated 22.04.2022 issued under section 148 of the Act with DIN and Notice No.ITBA/AST/S/1 48 1 12022-231 1 042824942(1 ) for the assessment year 2015-16, as being illegal, arbitrary and passed in gross violation of principles of natural justice without application of mind, and consequently set aside the same. lA NO: 1 OF 2023 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 issued by the Respondent u/s.14g of the Act, dt-221o412022 for the assessment year 2o1s-16 with DIN and Notice No.lrBA/ASTis1148 -112o22-23t1o42824942(j) and ail consequentiat proceedings thereto.. Counsel for the Petitioner: SRt A V RAGHU RAM counsel for the Respond\"nt\"Sf eRASAD (sc FoR lNcoME TAx) The Court made the following: ORDER ( THE HONOURABLE SRI JUSTICE P.SAIVI KOSHY AND THE HONOURABLE SRI JUSTICE N.TUKARAMJI WRIT PETITION No.32189 OF 2o23 ORDER: (per Hon'bLe Si Justice P.SAM KOSHY) When the matter is taken up for hearing today, it has been informed by the parties that an identical Writ Petition i.e., W.P.No.3O153 of 2023 has already been allowed and disposed of uide order, dated 30.10.2023. 2. In view of the fact that the identical matter has already been allowed by this Court, we are inclined to allow this Writ Petition in terms of the order passed in W.P.No.3Ol53 of 2023 decided on 30.1O.2023 on similar terms. 3. As a sequel, miscellaneous applications pending if any in this Writ Petition, shall stand closed. No order as to costs. SD/. K. VENKAIAH ASSISTANT REGISTRAR \"J/ SECTION OFFICER 1. The lncome Tax Officer, Ward - '14(1), l.T. Guards' A.C. Guards, Masabtank, Hyderabad - 500004. 2. A6sessment Unit, National Faceless Assessment Centre, lncome Tax Department, Ministry of Finance, Room No.401, 2nd Floor, E-Ramp, Jawaharlal Nehru Stadium, Delhi. 3. One CC to Sri A V Raghu Ram, Advocate tOPU-Cl 4. One CC to Sri J V Prasad (SC for lncome Tax) [OPUC] 5. Two CD Copies TJ GJP b //TRUE COPY// To, (Along with the Order Copy dt:30.10.2023,in W.P.No.30'153 of 2O231 .'/ .. I I .'r.*f HIGH COURT DATED:2211112023 ORDER WP.No.32189 of 2023 ALLOWING THE WRIT PETITION WITHOUT COSTS. rHE STAr4, ) 3 u+ JAN 2024 c) {- I * * spp.TcHgO 1 Li /.,/ TIIE HON'BLE SRI JUSTICE P.SAM KOSHY AND THE HON'BLE SRI JUS?ICE LAXMI NARAYANA ALISHETTY W.P. No. 3O153 of 2o.23 ORDER:per fro n'ble Sn Justice p.SAM KOSHIf) Heard Mr. A.V.A. Siva Kartikeya, learned counsel for the petitioner and Ms. B. Sapna Reddy, learned Junior Standing Counsel for Income Tax appearing for the respondents. perused the entire record. 2. The instant petition has been filed challenging the Assessment Order passed by respondent No. 1 under section i4gA(d) of the Income Tax Act, 1961 (hereinafter referred to as \"the Act\") dated 25.04.2022 for the Assessment Year 2ola-79. 3. One of the contentions that the petitioner has raised in the present writ petition is that under the amended provisions of the Act which came into effect from O1.04.2021,. the respondents while proceeding under Section 148 of the Act were required to issue notice under Section 148A and provide an opportunit5r of hearing to the assessee. As per the amended provision of law, the proceedings to be drawn are also in a faceless manner. Whereas, it has been contended by the petitioner that in the instant case, reopening has been initiated by the Juridictional Assessing Oflicer. In respect of the said objection that the petitioner had raised, he relied upon the recent batch of writ 2 petltrons decided by this very Bench on 14.og.2023 vide W.P.No.259O3 ot 2022 and batch to the limited extent counsel for the Department would the said objection in the aforesaid However, learned counsel submits that apart from 4. Learned having decided 5. So far Department W.P.No.25903 not dispute of batch matters. the aforesaid while disposing of note of the same in objection, there have been other various objections also which the petitioner has raised in the writ petition as this contention of the learned counsel for the is concerned, this of 2O22 and batch Bench, had taken paragraph Nos.37 & 3g which is reproduced herein under: ?.r., .rhi preliminar5r objection raised by the pelitioner is j\",T5:T,:#lt'Slif '\".:J:\",fl:': g\"ns stand s\" arroT led;;';;;\" \"\",v gettine.olashJJn-\";'ffi ff j#i\":?\"'rl\":1:T:\"*1:j:,.,;:.T; proceed further and decide the .other i\"\",_,.1'\".\"i\".#',i, ,,.r. petrlroner which srands reservecr to u. ..i\"J-ri].oi,,.Jni.L ,., u., appropriate proceed ings. \" 3g' since the Hon'b-le supreme court had, in the case of Ashish Agarwal, supra, as a on._time _.\"\"r;;;*;;;;ing the powers under Articli: t42 of the c.\"\"tii\"tir\"- \"iiia-irl, p..-,tt.a tn. Revenue to proceed -._unde. d;-\";;\",;;;;a ,p,.TJi\",on\". and this Court altowing rhe peritions only on the p.;\";;;;l flaw, rhe righr co erred on the Revenue would .._ai., ..\"._\"a to proceed further if they so *art, f.o__ thJ \"**ifih: \"..#\".,,n. Supreme Court in the case of Ashish Ac;;i:;;;.\" \".*, . 6. In view of the same, we are inclined to allow the present writ petition also on similar terms. Accordingly, the present Writ petition stands allowed on ttre objection of the petitioner that the proceedings have not been drawn in accordance with the amended provision but under the unamended provision which is otherwise not sustainable. 3 As 'tras been held by this Bench in the aforesaid batch matters, the right of the respondents wouid stand reserved as is envisaged in paragraph Nos.37 & 38 of the said batch. No order as ro costs. 7. Consequently, miscellaneous petitions pending, if any, shall stand ciosed. P.SAM KOSHY, J LAXMI NARAYANA ALISHETTY, J Dated: 3O.1O.2O23 aqs I ( I I "