Mrs. Usha Rani Meenavalli V. The Union of India

WP/16635/2022

AI Insights

The case involved a writ petition filed by Usha Rani Meenavalli against various respondents including the Union of India and the National Faceless Assessment Centre, challenging the issuance of show cause notices and assessment orders under the Income Tax Act, 1961 for the Assessment Year 2016-2017. The petitioner argued that the notices were issued without following the due process as required under sections 148, 148A, 151, and 153 of the Income Tax Act, 1961, and claimed that the actions were arbitrary, illegal, and void ab initio. However, during the proceedings, the petitioner decided to withdraw the writ petition, citing subsequent developments that would lead to a fresh challenge.

• Counselvise Citation: [2022] 140 COUNSELVISE.COM (IT) 721603 (HC-TELANGANA)
• Appeal Type: Others
• Pronouncement Date: 31-03-2022
• Assessment Year: misc
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Others
• Court: HIGH COURT
• Department Lawyers: NAMAVARAPU RAO; K REDDY
• Assessee Lawyers: K SATHAKARNI
• Keywords: Due Process; Faceless Assessment Scheme; Natural Justice; Show cause notice; Writ of Mandamus
• Section: 148; 153; 151; 148A

Judgement Text

"HIGH COURT FOR THE STATE OF TELANGANA AT HYDERABAD (Special Original Jurisdiction) THURSDAY, THE THIRTY FIRST DAY OF MARCH TWO THOUSAND AND TWENTY TWO . PRESENT THE HONOURABLE SRI JUSTICE UJJAL BHUYAN AND THE HONOURABLE MRS JUSTICE SUREPALLI NANDA WRIT PETITION NO: 16635 OF 2022 Between: Ir,ilrs. Usha Rani l 4eenavalli, W/o Venkata Srinivasa Meenavalli, Aged about 45 years, Occ. Business Resident of. Plot No. 1 1 14, Road No. 58, Jubilee Hills, Hyderabad-500033. ,..PETITIONER AND 1. The Union of lndia, Rep by its Secretary, The lvlinistry of Finance, Government of lndia, lncome Tax Departments- National Faceless Assessment Centre Jawaharlal Nehru lt/arg, Block B, Press Enclave, Savitri Nagar, New Delhi, Delhi 110002. 2. National Faceless Assessment Centre, through Additional Commissioner of lncome Tax, Jawaharlal Nehru Marg, Block B, Press Enclave, Savitri Nagar, New Delhi, Delhi 1'10002. 3. The Commissioner of lncome Tax, Faceless Scheme, LB Stadium Rd, Band Colony, Hill Fort Road, Hyderabad, Telangana 500004. 4. The Additional Commissioner lncome Tax Officer, Faceless Scheme LB Stadium Rd, Band Colony, Hill Fort Road, Hyderabad, Telangana 500004. 5, The Assessing Officer, Office of the assistant commissroner of income tax, Circle 6(1) At. lT Towers, AC Guards, Masab Tank, Hyderabad. .,.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 pass an order or direction or any other directions one in the nature of Writ of Mandamus declaring the action of the Respondents in so for issuing a show cause notice dated 2310312022 based on the notice daled 3010312021 issued under section 148 of lT Act, 1961 and notices dated 3010612021 , 2411112021 ,2411212021 and 1110312022 under section 142(1) of lncome Tax Act for the Assessment Year 2016-2017 to the assessee/petitioner herein for PAN No. AFGP|V2229A by Sth Respondent and under faceless assessment scheme, 2019 against the Assessment order daied 23111l2018 without following due process as envisaged under sections 148, 148A, 15'1 and 153 of lT Act, 1961 and without following due process of law and natural Justice as arbitrary illegal and void ab-initio and the notice issued as time barred and may be pleased to pass. I.A.NO:1 OF 2022 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 the further actions and proceedings with respect to issuance of show cause notice dated 2310312022 based on the notice dated 30/03/202.1 issued under section 148 of lT Act, 1961 and notices dated 30/06/2021 ,2411i12021 , 2411212021 and 1110312022 under section 142(1) of Income Tax Act for the Assessment Year 2016-2017 to the assessee/petitioner herein for pAN No. AFGPM2229A by Sth Respondent and under Faceless scheme, 2019 and may be pleased to pass. Counsel for the Petitioner : SRI.K.SATHAKARMt Counsel forthe Respondent No.1 : SRt.NAMAVARAPU RAJESHWAR RAO(ASSGI) Counsel forthe Respondent Nos.2 to 5: SRI.K.RAJI REDDY, SC FOR TNCOME TAX The Court made the following ORDER THE HONOURABLESRI JUSTICE UJJAL BHIryAN AND THE HONOURABLEMRS JUSTICE SUREPALLI NANDA WRIT PETITION No.16635 of.2022 , ORDER: (Per Hon'ble Sri Justice UjjalBhuyan) Heard Mr. Sathakarni K., learned counsel for the petitioner and Mr. K.Raji Reddy, learned Senior Standing Counsel for the respondents. 2. Learned counsel for the petitioner submits that because of subsequent development, the writ petition has become infructuous. Therefore, petitioner would like to withdraw the writ petition and make fresh challenge based on subsequent developm ent. 3. In view of above, Writ Petition is dismissed on withdrawal with liberty as prayed for. There sha1l be no order as to costs. 4. As a sequel, miscellaneous applications pending, if any, in this Writ Petition, sha11 stand closed. SD/.R.KARTHIKEYAN ASSISTANT REGISTRAR //TRUE COPY// SECTION FFICER To One CC to SRI.K.SATHAKARNI' Advocate [O-P-UC] , 6 ; ; 6 6 i\" 5 ri i. r.r a r,,lavndeijti' nnL Es iwAe-nno-tns s G I ) [o P U c] ffi E; i\" Eiii.r<.nnLr ne\"obi' sCron INCoI/E rAX (oPUC) 1 2 3 4 5 S.A . Two CD CoPies . One spare coPY ,r+ HIGH COURT DATED:31 10312022 WP.No.16635 ot 2022 DISMISSING THE W,P AS WITHDRAWN WITHOUT COSTS. $E ST4 r(: 06 S P,.:l 14 JUL 2O2Z o .) 1' Y .Z l) ),. * h ORDER ;< // ,y "