Sri Pradeep Vasanta Rao Joshi V. Assessment Unit, National Faceless Assessment Centre, Income Tax Department, Ministry of Finance and The Income Tax Officer, Ward - 12(1)

WP/7056/2024

AI Insights

The case involves Sri Pradeep Vasanta Rao Joshi, a retired bank employee, who filed a writ petition under Article 226 of the Constitution of India against the Income Tax Department. The petitioner challenged the order passed for the assessment year 2016-17, which was based on sections 147, 144, and 148 of the Income Tax Act. The petitioner argued that the order was arbitrary, illegal, and violated the provisions of sections 148A and 149 of the Act, along with the circular issued by the CBDT. The main contention was that the proceedings were not conducted as per the amended provisions that came into effect on April 1, 2021, which require a faceless assessment and proper notice under section 148A. The court referenced a previous judgment in a similar case to support its decision to allow the writ petition on procedural grounds.

• Counselvise Citation: [2024] 140 COUNSELVISE.COM (IT) 819928 (HC-TELANGANA)
• Appeal Type: Others
• Pronouncement Date: 19-03-2024
• Assessment Year: misc
• Other Referred Cases: Ashish Agarwal
• Laws Referred To: Article 226 of the Constitution of India, Section 147 of the Act, Section 144 of the Act, Section 148 of the Act, Section 149 of the Act, Section 151A of the Act
• Result in Favour of: Others
• Court: HIGH COURT
• Department Lawyers: VIJHAY K PUNNA
• Assessee Lawyers: A V RAGHURAM
• Keywords: Faceless assessment; Income Tax; Jurisdictional issue; Procedural Flaw; Writ of Mandamus
• Section: 147; 148; 144; 149; 151A

Judgement Text

"f [ 337e ] HIGH COURT FOR THE STATE OF TELANGANA AT HYDERABAD (Special Original Jurisdiction) TUESDAY, THE NINETEENTH DAY OF MARCH TWO THOUSAND AND TWENTY FOUR PRESENT THE HONOURABLE SRI JUSTICE P.SAM KOSHY AND THE HONOURABLE SRI JUSTICE N.TUKARAMJI WRIT PETITIO N NO: 7056 OF 2024 Between: Sri Pradeep Vasanta Rao Joshi, S/o. Sri Vasant Balawant Rao, aged about 67 years, Occ. Retired Bank Employee, Flat No. 8-708, Jewel Heights, Green Hilli Road, KPHB, Phase-15, Kukatpally' Hyderabad-500072. ,..PETITIONER AND I Assessment Unit, National Faceless Assessment C,entre, lncome Tax Department, Ministry of Finance, Room No. 401,2\"\" Floor, E-Ramp' Jawaharlal Nehru Stadium, Delhi -1 10 003. 2. The lncome Tax Officer, tNard - 12(1), Aayakar Bhavan, Basheerbagh, 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 pass an order or direction, especially one in the nature of wRlT oF MANDAMUS holding that the order passed by 1't Respondent u/s. 147 t.w.s. 144 r.w.s 1448 of the Act, dt.23-02-2024 with DIN No.ITBA/AST/S114712023' 2411061368664(1 ) for the Ay.2016-17, as arbitrary, illegal, bad in law, void ab initio, apart from being violative of provisrons of section 148A and section 149 of the Act and also contrary to the circular issued by GBDT and provisions of section 151A of the Act, and Consequently set aside the order passed by 1\"t Respondent u/s. 147 r.w.s. 144 r.w.s 1448 of the Act, dt'23-02-2O24 with DIN No.ITBA/AST/St147t2023-2411061368664(1)fortheAy.2016-17andall 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 1't Respondent u/s. 147 r.w.s. 144 r.w.s 1448 of the Act, dt.23.02.2024 with DIN No. ITBA/ASr lsl 1 47 12023-2411 061 368664(1)'ror the Ay.201 6-'1 7. Counsel for the Petitioner: SRI A. V. RAGHU RAM Counsel for the Respondents: M/S VIJHAY K PUNNA (SENIOR SC FOR ITD) The Court made the following: ORDER THE HON'BLE SRI JUSTICE P.SAM KOSITY AND THE HON'BLE SRI WSTICE N.TUKARAMJI WRIT PETITION No.7O56 OF 2o24 ORDER:@er Hon'ble Si Justice P.SAM I