Sri Venkateswara Swamy Devasthanam V. Union of India, Ministry of Finance, Rep by the Principal Chief Commissioner of Income Tax, Telangana and The Commissioner of Income Tax (Appeals), NFAC, Delhi and The Income Tax Officer (Exemptions), Aayakar Bhavan, Basheerbagh, Hyderabad

WP/23368/2024

AI Insights

The case involves Sri Venkateswara Swamy Devasthanam, the petitioner, challenging orders related to the assessment year 2013-14 issued by the Income Tax Department. The petitioner sought to quash the orders passed by the second and third respondents, which were issued under the National Faceless Assessment Center (NFAC) framework. The primary legal contention raised was the alleged illegality and lack of jurisdiction of the impugned orders, which were claimed to violate the principles of natural justice and fundamental rights under Article 14 of the Constitution. The respondents included various authorities from the Ministry of Finance and the Income Tax Department, represented by their respective legal counsels.

• Counselvise Citation: [2024] 140 COUNSELVISE.COM (IT) 702889 (HC-TELANGANA)
• Appeal Type: Others
• Pronouncement Date: 09-09-2024
• Assessment Year: misc
• Laws Referred To: Article 226 of the Constitution of India, Section 151 CPC
• Result in Favour of: Revenue
• Court: HIGH COURT
• Department Lawyers: GADI KUMAR; A KRISHNA REDDY
• Assessee Lawyers: E BABU
• Keywords: Fundamental rights; Income Tax; Jurisdiction; Natural Justice; Writ petition; Ce(iorari
• Section: 151; 226

Judgement Text

"t 3411 l HIGH COURT FOR THE STATE OF TELANGANA AT HYDERABAD (SPecial Original Jurisdiction) MONDAY, THE NINTH DAY OF SEPTEMBER TWO THOUSAND AND TWENTY FOUR PRESENT Between: SriVenkatewsaraSwamyDevasthanam.S.No,6,-.Jamalapuram' i\"'*rrip\",ri:ri\"\"'3-olzor JL-r\"n',grnr.-i\"p uv i!: Fxecutive officer. Kothuru Jaoanmohan nao, Si6 i,t\" \"nuJn'rlishn'a Murthy' aged about 55 years R/5. Khammam' Telangana, ...PETITIONER THE HONOURABLE SRI JUSTICE SUJOY PAUL AND THE HONOURABLE SRI JUSTICE NAMAVARAPU RAJESHWAR RAO WRIT PETITION NO: 23368 0F 2024 Union of lndia, Ministry of Finance, Rep by the Principal Chief Commissioner AND 1 of lncome tax, Telangana 2, The Commissioner of lncome Tax (Appeals)' NFAC' Delhi National Faceless Assessment Center 3 The lncome Tax Officer (Exemptions) 3,, Aayakar Bhavan' Basheerbagh' Hyderabad ...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 a writ, order or direction more particularly in the nature of Ce(iorari declaring impugned Order passed by the 2nd respondent vide DIN and order No. ITBA/NFAC/S/25)t2023-24t 1061101S34(1) Dt' 191212024 and its consequential order passed by the 3'd respondent vide F No ITO(E)AN-1(3y Hyd iConsequentia I 12024-2025 dated O2lO5t2O24 vide DIN No' ITBA/GEA/M/250t2O24-2O2511064596163(1) for the AY 2013-14 as illegal' wholly without jurisdiction, violative of principles of natural iustice and fundamental rights of the Petitioner under Article 1zr and consequently quash the 7 same, restrain the Respondents from taking further action in pursuance to the same lA NO: 'l 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 dispense with the non-filing of certified copy of impugned Order passed by the znd respondent vide DIN and Order No. ITBA/NFAC/S/250t2o23-241 1061101834(1) Dl. 1gt2l2o24 and its consequential order passed by the 3'd respondent vide F .No. ITO(E)AIV-1(3)/ Hyd /Consequential 12024-2025 dated O2tO5l2O24 vide DIN No. ITBA/GEAlMl250l2024-2025l1064596163(1) for the AY. 2013-14 lA NO: 2 OF 2024 Petition under Section 151 CPC praying that in the crrcumstances stated in the affidavit filed in support of the petition, the High Court may be pleased to issue a writ order or direction restraining the Respondents from taking any furlher action in pursuance to the impugned Order passed by the 2nd respondent vide DIN and Order No. ITBtuNFAC/S/25012023-241 1061 101834(1) Dt. 1gt2l2 24 and its consequential order passed by the 3'd respondent vide F.No. ITO(E)/W-1(3)/ Hyd /Consequential 12024-2025 dated 0210512024 vide DIN No. ITBA/GEAJM/2 50 12024-2025 t I 064596 1 63( 1 ) for the AY. 20 1 3 - 1 4 Counsel for the Petitioner: SRI E. HARI BABU Counsel forthe Respondent No.1: SRI GADI PRAVEEN KUMAR Dy. SOLICITOR GEN. OF INDIA Counsel forthe Respondent No.: SRI A. RAM KRISHNA REDDY, REPRESENTING FOR A. RADHA KRISHNA, SC FOR INCOME TAX DEPARTMENT The Court made the following: ORDER THE HONOURABLE SRI JUSTICE SUJOY PAUL AND THE HONOURABLE SRI JUSTICE NAMAVARAPU RAJESHWAR RAO wRIT PETITION No.23368 of 2024 ORDER: (Per Hon'ble Justice Sujoy Paul) Sri E. Hari Babu, learned counsel for the petitioner. Sri B. Mukherjee, learned counsel representing Sri Gadi Praveen Kumar, learned Deputy Solicitor General of India, for respondent No.1. Sri A. Rama Krishna Reddy, learned counsel representing Sri A. Radha Krishna, learned Senior Standing Counsel for Income Tax Department. 2. This petition assails order dated 19.02.2024 passed by the Appellate Authority. Admittedly, the petitioner has a remedy of appeal before the Income Tax Appellate Tribunal. In view of the statutory remedy available, we are not inclined to entertain this petition. It is made clear that the time consumed before this Court shall not be counted for the purpose of limitation before the Tribunal. The petitioner shall avail the statutory remedy available to him in accordance with law. -7 2 3. With the aforesaid, the Writ Petition is disposed of. There shall be no order as to costs. Interlocutory applications, if any pending, shall stand closed. To, TJ GJP AssrsrAi?/F['G:5ffi1 ,TTRUE COPY// SECTION OFFICER 1. The Principal Chief Commissioner of lncome tax' Union of lndia' Ministry of , i,,ff\"\"tl:l1i\"n#,1r rncome rax (Appears), NFAC, Delhi National Faceless , fi:?tffi:'r\"\"tl8li'\"., (Exemptions) 3', Aavakar Bhavan Basheerbagh' x H#il f,i'o' #,Ti,3?i,lt,.ljh%Tji t38Y8rrn\"o*' r'* . a;'\"'Sftlg:LX?l ,\"u\"\"n Kumar Dv' soricitor Gen or rncria [oPUC] 7. Two CD CoPies ,r) t. HIGH COURT DATED:0910912024 ORDER WP.No.23368 of 2024 DISPOSING OF THE WRIT PETITION WITHOUT COSTS eb () r 3 1i 0EC zrru t z a f4 S E ll 1 ( PA H rC q tl A "