Sri Yellappa Gouri V. Assessment Unit, National Faceless Assessment Centre, Income Tax Department, Ministry of Finance and The Income Tax Officer, Ward 1, 4-2-1041, Ramayaguda, Vikarabad

WP/5685/2024

AI Insights

The case involves Sri Yellappa Gouri, the petitioner, challenging the order passed by the Income Tax Department under sections 147, 144, and 148 of the Income Tax Act for the assessment year 2015-16. The petitioner argued that the order was arbitrary, illegal, and void ab initio, violating various provisions of the Act and contrary to the circular issued by CBDT. The main contention was that the reopening of the assessment was initiated by the Jurisdictional Assessing Officer without adhering to the amended provisions that require a faceless procedure and an opportunity for the assessee to be heard. The court referenced a similar case (WP.No.25903 of 2022 & batch) where it had allowed writ petitions on similar jurisdictional grounds.

• Counselvise Citation: [2024] 140 COUNSELVISE.COM (IT) 814705 (HC-TELANGANA)
• Appeal Type: Others
• Pronouncement Date: 04-03-2024
• Assessment Year: misc
• Other Referred Cases: Ashish Agarwal vs. Revenue
• Laws Referred To: Article 226 of the Constitution of India, Section 147 r.w.s. 144 r.w.s. 1448 of the Act, Section 148A and Section 149 of the Act, Section 757A of the Act
• Result in Favour of: Others
• Court: HIGH COURT
• Department Lawyers: SUNDARI PISUPATI
• Assessee Lawyers: A V RAM
• Keywords: Faceless assessment; Income Tax; Jurisdictional issue; Procedural Flaw; Writ of Mandamus
• Section: 147; 144; 149; 148A; 1448; 226; 757A

Judgement Text

"[ 337e ] HIGH COURT FOR THE STATE OF TELANGANA AT HYDERABAD (Speciat Originat Jurisdiction) IMONDAY, THE FOURTH DAY OF MARCH TWO THOUSAND AND TWENTY FOUR PRESENT . THE HONOURAELE SRI JUSTICE P.SAM KOSHY AND THE HONOURABLE SRI JUSTICE N.TUKARAMJI WRIT PETITION NO:5 685 0F 2024 Between: Sri Yellappa Gouri, S/o. Late_Sri_Gouri Mogulappa, aged about 60 years, 2_2-24, Saipur. Tandur. R.R. District - 5O1141 . AND .....PET|T|ONER 1. Assessment Unit, National Faceless Assessment Centre, lncome Tax Departmenr. Ministrv oI Finance, noom f.fJ. +Oi,'ZnO efobi, E-_i{amJ,' Jawahartat Nehru Sladrum. Dethi _ i iO OOg. - ' ' 2. The tncome Tax Officer, Ward _ 1, 4_2_1041, Ramayaguda, Vikarabad _ 501101. .....RESPONDENTS Petition under Articre 226 0f the constitution of rndia praying that in the circumstances stated ,n the affidavit fired therewith, the High court may be pleased to pass an order or direction, especiafly one in the nature of wRrr oF IMANDATVUS holding that the order passed by 1.r Respondenl uts. 147 (.w.s 144 r.w.s'1448 of the Act, dated 20-02-2024 with DIN No rrBA/AST/s/14rt2023- 2411061186033(1) for the Ay.2015_16, as arbitrary, illegal, bad in law, void ab initio, apart from being violative of provisions of section 14gA and section .149 of the Act and arso contrary to the circurar issued by GBDT and provisions of section 1 5'lA of the Act, and consequenlly set aside the same. |.A.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 uls. 147 r.w's '144 r.w.s '1448 of the Act, dl'20 'O2'2O24' with DIN No ITBA/AST/S t 1 47 t2O23-241 106 1 1 86033( 1 ) for the Ay 201 5-1 6' Counsel for thg Petitioner : SRI A.V.RAGHU RAM counsel forthe Respondents : Ms. SUNDARI R PlsuPAT| (sR sc FoR INCOME TAX DEPT) The Court made the following ORDER THE HONOURABLE SRI JUSTICE P.SAM KOSITY I i AND THE HONOURABLE SRI JUSTICE N.TUKARAMJI WRIT PETITION N0.5685 0F 2024 ORDER:1per Ho n'ble Si Justie P.SAM KOSlHfl) Heard Mr.A.V.Raghu Ram, learned counsel for the petitioner and Ms. Sunadari R. pisupati, learned Senior Standing Counsel for the Income Tax Department for respondents. Perused the material available on record. 2. The instant Writ petition has been liled by the petltloner under Article 226 of the Constitution of India seeking for the follorn,ing relief \"to pass on order or direction especiolly one in the noture of WRIT OF MANDAMUS holding thot the order possed by 15t Respondent u/s.147 r.w.s. 744 r.w.s. 1448 oJ the Act, dt 20.02.2024 with DIN No. |TBA/A5|/S/147/202324/106118603311) for the Ay.2O15_76, os orbitrory, itlegol, bod in law, void ob initio, oport lrom being violotive of provisons of section 148A ond section 149 of the Act ond olso contrdry to the circulor issued by CBD| ond provisions ol section 7S7A of the Act, ond consequently set ostde the some, in the interests of justice',. 3. One o[ the contentions that the petitioner has raised in the present Writ Petirion is that under the amended provisions of the Acr r.r,hich came into effect from 2 PSIr,J & I rrR,J W.P.No.5685 oJ 2024 Ol.O4 .2O21, the respondents, while proceeding under Section 148 of the Act, were required to issue notice under Section 148A ald provide an opportunity of hearing to the assessee. As per the amended provision of law, the proceedings to be drawn are also in a faceless manner. 4. Whereas, Iearned counsel lor the petitioner contended that, in the instant case, reopening has been initiated by the Jurisdictional Assessing Officer. In support of his contention, he relied upon the recent judgment rendered by this very Bench in WP.No.25903 of 2022 &' batch, dated 14.O9.2023 wherein this Court disposed of the batch of writ petitions to the limited extent. 5. On the other hand, learned Standing Counsel for the respondent-Department does not dispute that the said objection was decided in the aforesaid batr:h of Writ Petitions. However, he lurthcr contended that apart from the aforesajd objection, there have been other various objections also which the petitioner has raised in the writ petition. 3 PSr,J& rVrR,J W,P.No.5685 oJ 2024 6. So far as this contention of the learned counsel for the respondent-Depa-rtment is concerned, this Bench, while disposing of said batch of writ petitions, had taken note of the same at paragraph Nos.37 & 38 which are reproduced herein under: \"37. The preliminary obkction roised bg the petitioner is sustained and all tLese urit petitions stands allowed on this uery junsdictional issue. Since the impugned notices and orders are getting quashed on the point of juri.sdiction, we ore not inclined to proceed further and decide tLrc ofher issues raised bg the petitioner whtch stands reserued to be raised ond contended in an app ro p iate p roceed ing s. \" \"38. Since the Hon'ble Supreme Court had, in tle case of Ashish Agaru-'ol, suprd, as a one-time measure exercbing th-e pou-ters under Article 142 of the Constitution of India, permitted tLLe Reuenue to proceed under the substituted prouisions, and this Court allouting the petitions onlg on the prorcdural flaut, the ight confened ort the Reuestue ulould remain reserued to proceed further if theg so want from the stage of th.e order of the Supreme Court in the case of Ashish Agarutal, supra. \" 7. In view of the same, .r'e are inclined to allow the present writ petition also on similar terms. Accordingly, the present Writ Petition stands allowed on the objection of the petitioner that the proceedings have not been drawn in accordance with the amended provision but under the un-amended provision which is otherwise not sustainable. I I 4 To SA GJP PST,J&,MrR,J W.P.No.5685 of 2024 8. As has been held by this Bench in the aforesaid batch matters, the rights of the parties would stand reserved as is envisaged at paragraph Nos.37 & 3g of the said order passed in the batch of writ petitions. No order as to costs. Consequently, miscellaneous petitions pending, if any, shall stand closed. SD/.V.KAVITHA ASSISTANT REGI'TRAR //TRUE COPY// SECTION OFFICER 1. The Assessment 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 Officer, Ward - 1 , 4-2-1041 , Ramayaguda. Vikarabad - 50'1 101 . 3. One CC to Sri A.V.Raghu Ram, Advocate [OPUC] 4. One CC to Ms Sundari R. Pisupati (Sr SC for lncome Tax Dept) [OPUC] 5 Two CD Copies t.' HIGH COURT DATED:0410312024 ORDER WP.No.5685 of 2024 ALLOWING THE W.P WITHOUT COSTS. 1 HE STA rc Dss PAT 1g APR 2021 ( I t ,+ o o .6e * * o )d-l? "