Sudha Rani Burra V. INCOME TAX OFFICER

WP/24266/2024

AI Insights

The case involves two writ petitions filed by Sudha Rani Burra and Iqbal Qureshi Mohammed against the Income Tax Department, challenging the assessment orders and consequential penalty orders issued under various sections of the Income Tax Act, 1961. The petitioners argued that the notices and orders were issued without following the correct procedural requirements as stipulated by the Finance Act, 2021, and were thus illegal and void. The court referenced a previous decision in W.P.No.25903 of 2022, which had set a precedent on similar grounds, leading to the quashing of the notices and orders in this case as well.

• Counselvise Citation: [2024] 140 COUNSELVISE.COM (IT) 690666 (HC-TELANGANA)
• Appeal Type: Others
• Pronouncement Date: 04-09-2024
• Assessment Year: misc
• Other Referred Cases: Ashish Agarwal vs. Revenue
• Laws Referred To: Income-tax Act
• Result in Favour of: Others
• Court: HIGH COURT
• Department Lawyers: BOKARO REDDY
• Assessee Lawyers: DUNDU MANMOHAN
• Keywords: Assessment Order; Finance Act 2021; Income Tax; Natural Justice; Writ of Mandamus
• Section: 147; 148; 144; 272A; 270A; 144A; 226

Judgement Text

"a34111 HIGH COURT FOR THE STATE OF TELANGANA AT HYDERABAD (SPecial Original Jurisdiction) WEDNESDAY, THE FOURTH DAY OF SEPTEMBER TWO THOUSAND AND TWENTY FOUR PRESENT THE HONOURABLE SRIJUSTICE SUJOY PAUL AND THE HONOURABLE SRIJUSTIC-d NAMAVARAPU RAJESHWAR RAO WRIT PETITION Nos: 24266 AND 243220F 2024 WRIT PETITION NO: 242660F 2024 Between: Telangana-508206. AND Sudha Rani Burra Wo. Pulla Reddy Burra' Age.d about 60 vears' Occupation: Housewife, # H.No. 11, liffi;ffi;\" f-nohi,\"kooio Post' kodad' Nalgonda' 1 2 ...PETITIONER Krishna Nagar ColonY' loth Floor, C-Block, l.T lncome Tax Officer, Suryapet lncome tax office' Suryapet, Telangana-50821 3. The Princioal Commissioner of lncome -T-q{ ^-. 1 ' iliir\"*,' r o:i-s, A.C- cuaras' Hvderabad-500004' 3. The Assessment Unit, lncome Tax Department National Facebss Assessment centre, oeihi,'d\"ifilli'y oi?ina1Cd' noom No 4o1'2no Floor' E- Ri\"\"ip, iitiini;tri' liehru Stad i um,'Del h i- 1 1 0003' ...RESPONDENTS PetitionunderArticle226ottheConstitutionoflndiaprayingthatinthe circumstances stated in the affidavit filed therewith' the High Court may be pleasedtoissueawrit,orderordirection'moreparticularlyoneinthenatureot WritofMandamus,declaringtheAssessmentorderdt.ol.ol.2024passedbythe 3'd respondent uts 147 r.w's 144t1448 of the lncome-tax Act for AY 2O19-2O vide DIN No. ITBA/AST tst147t2l23-241105g254g37(1)' consequent to the order passed u/s 148A(d) dt' 30'03 2023 vide DIN No' ITBA/ASTIFI149NZO22- 2311051678877(1) and the notice u/s148dt.30.03.2023vide DtN No.trBA/AST/s/ 148-112022-23/1051693637(1), issued by the JA0(1st respondent) instead of FAo(3rd respondent). and consequentiar penarty orders passed vide order u/s 270A of the Act dt.20-06.2024 bearing DrN rrBArpNLtFt2ToN2o24-2st 1065882257(1) and order urs 272A(1)(d) of the Act dt 03.06.2024 bearing DrN fiBNPNLlFl272A(1)(d)t2o24-25l1065360187(1), as void, iilegat, and contrary ro the provisions of lncome{ax Act and contrary to the principres of Naturar Justice. 1A NO: 1 OF 2024 Petition under section 1s'r cpc praying that in the circumstances stated in the affidavit fired in support of the petition, the High court may be preased to stay all further proceedings pursuant to the Assessment order dt. 01 .01 .2024 passed by the 3'd respondent uts 147 r.w.s 144t1448 of the lncome-tax Act for A.y. 201g- 20 vide DIN No. rrBA/AsT/s/147r2023-24t10s92s4937(1),and consequentiar penalty orders passed vide order uls 27oA of the Act dt.20.06.2024 bearing DIN lrBNPNLlFl2ToN 2024-2st'ro6s B22s7(1) and order urs 272A(1)(d) of the Act dt.03-06.2024 bearins DrN ITBA/PNLtFr2TzA(1)(d)t2024-2st106s360187(1) and may pass such other order(s) as the Hon'ble court deems fit and proper in the interests of substantiar justice, as otherwise the petitioner wourd be put to irreparable loss and severe injury. WRIT PETITION NO:2 4322o.F 2024 Between: lqbal Qureshi Mohammed S/o. Mohammed Masthan r