Sridhar Kagne V. Income Tax Officer, Ward-I, Warangal and National Faceless Assessment Centre and Union Bank of India, Shankarpalli Branch

WP/32160/2023

AI Insights

The case involves Sridhar Kagne, the petitioner, challenging the orders and notices issued by the Income Tax Officer, Ward-I, Warangal, and the National Faceless Assessment Centre under the Income Tax Act, 1961, for the Assessment Year 2015-16. The petitioner sought to quash the order under Section 148A(d) and the notice under Section 148, arguing procedural flaws in the issuance of these documents. The court referenced a similar case, W.P.No.30153 of 2023, where the writ petition was allowed, leading to the decision in this case to also allow the writ petition based on the same grounds.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 797053 (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: KAILASH P S S
• Keywords: Assessment Year 2015-16; Faceless assessment; Income Tax; Jurisdictional Assessing Officer; Writ of Certiorari
• 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: 32160 OF 2023 Between: Sridhar Kagne, S/o: lVlahadev Kagne, Agg_d about 44 yearc, Occ. Private Employee, Ryo Plot No.76, 77, F.No.302,3'o Floor, Sardar Patel Nagar, Sai Nagar, Beside DT.KKR Gowtham School, Hydernagar, RangaReddy Telangana-500085. ...PETITIONER AND 1 lncome Tax Officer, Ward-l, Warangal, D.No.1-8-610, 3'd Floor, Mayuri Complex, Opposite to TSNPDCL Bhavan, Nakkalagutta, Hanmakonda, Warangal. National Faceless Assessment Centre, Mayur Bhawan, Connaught Lane, Barakhamba, New Delhi-110001. Rep. by its Assessment Officer 3. Union Bank of lndia, Shankarpalli. Branch, 1't Floor, Grampanchayat Bhavan, Shankarpalli, Ranga Reddy Districts01203. Rep. by its Branch lvlanager ...RESPONDENTS Petition under Article 226 ol 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 pa(icularly in the nature of a Writ of Certiorari, calling for records and quashing the order under Section 1a8A(d) of the lncome Tax Act, 196'l dated 2410412022 for the Assessment Year 201 5-16 issued with DIN ITBA/AST lFl148A12022-2311042833155('l ), and consequently set aside the notice under Section 148 of the lT Act dated 2510412022 for AY 201 5-16 with Dl N I TBA/AST/S/1 48 1 I 2022-231 1 042834437 (1 ). 2 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 dispense with the filing of the original order under Section 148A(d) of the lncome Tax Act, 1961 dated 2410412022 for the Assessment Year 2O15-16 issued with DIN ITBA/AST/F/I48A12022-2311042833155(1), and the notice under Section 148 of the lT Act daled 2510412022 for AY 2015-16 with DIN ITBA/AST/S/148-112O22- 23t1042834437(1r,. lA NO: 2 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 stay all further proceedings consequent to the issuance of notice under Section 148 of the lT Act dated 251O412022 for assessment year 2015-16 in the circumstances of the case. Counsel for the Petitioner: SRI KAILASH NATH P S S Counsel for the Respondents: J V PRASAD (SC FOR INCOME TAX) The Court made the following: ORDER THE HONOURABLE SRI JUSTICE P.SAM KOSHY AND THE HONOURABLE SRI JUSTICE N.TUI{ARAMJI WRIT PETITION No.3216O OF 2023 ORDER (per Hon'bte Sn Justice P.SAM KOSHtf) 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. 1O.2023. 2. [n vieu, of the fact that the identical matter has already been alloned by this Court, we are inclined to allow this Writ Petition in terms o[ the order passed in W.P.No.30153 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. //TRUE COPY// SD/. T. JAYASREE ASSTSTANT RFGTtfRAR ,VJ SECTION OFFICER To, 1. 2. J. 4. 5, 6. TJ GJP BN lncome Tax Officer, Ward-|, Warangal, D.No.1-8-610, 3rd Floor, Mayuri Complex, Opposite to TSNPDCL Bhavan, Nakkalagutta, Hanmakonda, Warangal. The Assessment Officer, National Faceless Assessment Centre, lvlayur Bhawan, Connaught Lane, Barakhamba, New Delhi-1 10001. Union Bank of tndia, Shankarpalli. Branch, 1st Floor, Grampanchayat Bhavan, Shankarpalli, Ranga Reddy District-S01203. Rep. by its Branch Manager One CC to Sri Kailash Nath P S S, Advocate [OPUC] One CC to Sri J V Prasad (SC for lncome Tax) [OPUC] Two CD Copies (Along with the Order Copy dt:30.10.2023 in W.P.No.30153 of 2023) HIGH COURT DATED:2211112023 ORDER WP.No.32160 ot 2023 ALLOWING THE WRIT PETITION WITHOUT COSTS. O oy,^ B^, € s L.1 r o ) ,') 2 S [E[ 2023 .j. D gtl,rl*-s THE HON'BLE SRI JUSTICE P.SAM KOSHY AND THE HON'BLE SRI JUSTICE LN(MI NARAYANA ALISHETTY w.P. No. 30153 of 2o23 ORDER:per Ao n'ble Sri .luslicc P.SAM KOSHY) 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 {iled challenging the Assessment Order passed by respondent No.1 under section 148A(d) ofthe Income Tax Act, 196 1 (hereinafter referred to as \"the Act\") dated 25.04 .2022 for the Assessment Year 20 f 8- I 9. 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 0 1 .04.202 1, the respondents while proceeding under Section 148 of the Act were required to issue notice under Section 148A and 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. Whereas, it has been contended by the petitioner that in the instant case, reopening has been initiated by the Juridictional Assessing Officer. In respect of the said objection that the petitioner had raised, he relied upon the recent batch of writ 2 petitions decided by this very Bench on 14 'Og '2023 vide W.P.No.259O3 of 2022 and batch to the limited extent' 4. Learned counsel for the Department would not dispute of having decided the said objection in the aforesaid batch matters' However, learned counsel submits that apart from the aforesaid objection, there have been other various objections also which the petitioner has raised in the writ petition' 5. So far as this contention of the learned counsel for the Department W.P.No.25903 1S concerned, this Bench, while disposing of of 2022 and batch had taken note of the same in paragraph Nos.37 & 38 which is reproduced herein under: \"37. Tine preliminary objection raised by the petitioner is sustained and all these writ petitions stands allowed on this very jurisdictional issue. Since the impugned notices and orders are getting quashed on the point ofjurisdiction, we are not inclined to proceJd further and decide the other issues raised by the petitioner which stands reserved to be raised and contended in an appropriate proceedings.\" 38. Since the Hontrle Supreme Court had, in the case of Ashish Agarwal, supra, as a one-time measure exercising the powers under Article 142 of the Constitution of India, permitted the Revenue to proceed under the substituted provisions, and this Court allowing the petitions only on the procedural flaw, the right conferred on the Revenue would remain reserved to proceed further if they so want from the stage of the order of the Supreme Court in the case ofAshish Agarwal, supra. 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 the 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 has been held by this Bench in the aforesaid batch matters, the right of the respondents would stand reserved as is envisaged in paragraph Nos.37 & 38 of the said batch. No order as to costs. 7 . Consequently, miscellaneous petitions pending, if any, shall stand closed. P.SAM KOSHY, J LAXMI NARAYANA ALISHETTY, J Dated: 30.lO.2023 aqs 4 THE HON'BLE SRI JUSTICE P.SAM KOSHY AND THE HON'BLE SRI JUSTICE LAXMI NARAYANA ALISHETTY W.P. No. 30153 of 2O2g $ter the Hon'ble Sri Justice P.SAM KOSHY) Dated: 30. 10.2023 oqs "