SwarnqLata Kurra and Tangirla Sivacharan V. Income Tax Officer, Ward 6(1) and The Principal Commissioner of Income Tax-I and Income Tax Officer, Ward 9(1)

WP/31906/2023

AI Insights

The case involves two writ petitions filed by SwarnqLata Kurra and Tangirla Sivacharan against the Income Tax Officer and the Principal Commissioner of Income Tax, challenging the notices issued for reassessment of income for the assessment years 2015-16 and 2016-17 respectively. The petitioners argued that the notices were issued without proper jurisdiction and did not comply with the faceless assessment procedures mandated by the Finance Act 2021. The High Court, referencing a similar case previously decided, ruled in favor of the petitioners, setting aside the notices and any consequent proceedings.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 808248 (HC-TELANGANA)
• Appeal Type: Others
• Pronouncement Date: 18-11-2023
• Assessment Year: misc
• Other Referred Cases: W.P.No.30153 of 2023
• Laws Referred To: Income Tax Act, 1961, Finance Act 2021, Constitution of India
• Result in Favour of: Others
• Court: HIGH COURT
• Department Lawyers: BOKARO SAPNA REDDY
• Assessee Lawyers: P SOMASHEKAR REDDY
• Keywords: Automated allocation; Faceless Proceedings; Income tax reassessment; Jurisdiction; Writ of Mandamus
• Section: 147; 148; 144; 148A(b); 144A

Judgement Text

"[ 337e ] HIGH COURT FOR THE STATE OF TELANGANA AT HYDERABAD (Special Original Jurisdiction) SATURDAY, THE EIGHTEENTH DAY OF NOVEMBER TWO THOUSAND AND TWENTY THREE PRESENT THE HON'BLE SRIJUSTICE P.SAM KOSHY AND THE HON'BLE SRI JUSTICE N.TUKARAMJI WRIT PETITION NOs.31900 AND 31906 0F 2023 WRIT PETITION No.31900 0F 2023: Between: SwarnqLata Kurra, PAN. AGLPK1394E 7-1-168/NG20S, 2nd Floor Nilagiri Block, Aditya Enclave, Ameerpet, Hyderabad, T.S.-500036 ...PETITIONER AND '1. lncome Tax Officer, Ward 6(1), lncome Tax Towers, Masab Tank, Hyderabad, Telangana - 500004 2. The_ Principal Commissioner of Income Tax-|, lncome Tax Towers, Masab Tank, Hyderabad, Telangana - 500004 ...RESPONDENTS Petition under Article 226 of the Constitution of lndia praying that in the circumstances stated in the affidavit filed therewith, the High Court may be pleased to lssue a Writ, Order or Direction more particularly one in the nature of Writ of Mandamus, declaring the action of the Respondent No. 1 in issuing the Notice dated 24-05-2022 u/s 1484 (b) and Notice u/s 148 daled 26-07 -2022 calling for the return of income for AY. 2015-16 as arbitrary, illegal, and without jurisdiction; To set aside the notice issued by Respondent No. '1 u/s 148 of the lncome Tax Act, '196'1 dated 26-07 -2022 calling for the return of income of the Petitioner for AY. 2015-'l6and consequent proceedings including the Assessment Order passed uls 144 rlw 147 of the lncome tax Act, '1 961 dated 24-05-2023 as lacking in jurisdiction in terms of the amendment in the Act and procedure laid down in the Finance Act 2o21which mandates the authorities to initiate proceedings pertaining to reassessment u/s 1 48 and issuance of notice u/s 148A(b) of the Act in a faceless manner through automated allocation, as is provided u/s 1448 of the Act rather than being, proceeded by the Jurisdictional Assessing Officer under the lncome Tax Act. 1961 . WRIT PETITION NO: 31906 OF 2023 Between: Tangirla Sivacharan, s/o. Mr. Ralaram Babu, Aged: 41 years, PAN: CEBPS0736L A 32 1st Floor, Venture 02 SBH Colony, L.B Nagar, Hyderabad, 500074. ...PETITIONER AND 1 lncome Tax Officer, Ward 9(1), lncome Tax Towers, Masab Tank, Hyderabad, Telangana - 500004 The Principal Commissioner of lncome Tax-|, lncome Tax Towers, Masab Tank, Hyderabad, Telangana - 500004 ...RESPONDENTS Petition under Article 226 of the Constitution of lndia praying that in the circumstances stated in the affidavit filed therewith, the High Court may be pleased to. lssue a Writ, Order or Direction more particularly, one, in the nature of Writ of Mandamus, declaring the order passed by the Respondent No.1 in issuing the Notice dated 25-03-2023 u/s 148A(d) and notice issued by the Respondent No.'1 under Section 148 of tlre Income Tax Act, 1961 dated 25-03-2023 as illegal, arbitrary, bad in law, void ab initio, violative 2 of the principles of natural justice and being violative of Articles 14,19 and 265 of the Constitution of lndia and consequently; I Set aside the notice issued by Respondent No.1 under Section 14BA(d) and Section 148 of the lncome Tax Act, 1961 dated 25-03-2023 calling for the return of income of the Petitioner for AY. 2016-17 and any consequent proceedings as lacking in jurisdiction. Counsel for the Petitioner in both the Writ Petitions: SRI P. SOMA SHEKAR REODY Counsel for the Respondents in both the Writ Petitions: M/s. BOKARO SAPNA REDDY, Jr. SC FOR INCOME TAX The Court made the following: COMMON ORDER THE T{ON'BLE SRI JUSTICE P.SAM KOSHY AND THE HON'BLE SRI JUSTICE N.TUKARAMJI WRIT PETITION Nos.31900 and 31906 of 2023 COMMON ORDER (per lktn'ble Sri Justice P.SAM KOSHY) When these matter are taken up for hearing today, it has been informed by the parties that an identical writ petition i.e., W.P.no.30l53 of 2023 has already been allowed and disposed of vide order dated 30.10.2023 2. In view of the fact that the identical matter has already been allowed by this Court, we are inclined to allow these writ petitions also, in terms of the ordel passed in W.P.No.30l 53 of 2023 decided on 30.10.2023 on similar terms 3. As a sequel, miscellancous applications pending if any in these writ petitions, shall stand closed. No order as to costs. SD/- N.RAJAGOPAL ASSISTANT REGISTRAR -;4' SECTION OFFICER '1 . The lncome Tax Officer, Ward 6(1), lncome Tax Towers, Masab Tank Hyderabad, Telangana - 500004 2. The Principal Commissioner of lncome Tax-l, lncome Tax Towers, Masab Tank, Hyderabad, Telangana - 500004 3. The lncome Tax Officer, Ward 9(i ), lncome Tax Towers, Masab Tank Hyderabad, Telangana - 500004 4. One CC to SRI P. SOMA SHEKAR REDDY, Advocate [OPUC] 5. One CC to M/s. BOKARO SAPNA REDDY, Jr. S.C. for tncome Tax [OpUC] 6. Two CD Copies Along with a copy of the Order dated 30 '10.2023 in W.p.No.30153 of 2023 //TRUE COPYII To, MP GJ kN* HIGH COURT DATED:1811112023 COMMON ORDER W.P.NOs.31900 AND 31906 OF 2023 ALLOWING THE WRIT PETITIONS WITHOUT COSTS il* < * .r rG 6' o * 1 gE ST47 5 0E[ 208 oEs t, 1T c'i i3 1 "