Mrs. Usha Rani Meenavalli V. The Union of India

WP/8824/2022

AI Insights

The case involved Usha Rani Meenavalli, the petitioner, who challenged the issuance of notices under Section 142(1) of the Income Tax Act for the Assessment Year 2016-2017. The notices were issued by the 5th respondent, the Assessing Officer, under the faceless assessment scheme, alleging violations of Sections 143 and 153 of the Income Tax Act, claiming the notices were time-barred and issued without following due process. The petitioner sought a writ of mandamus to declare these actions arbitrary, illegal, and void ab initio. The case was heard by the Hon'ble Sri Justice Ujjal Bhuyan and Hon'ble Sri Justice A. Venkateshwara Reddy.

• Counselvise Citation: [2022] 140 COUNSELVISE.COM (IT) 676400 (HC-TELANGANA)
• Appeal Type: Others
• Pronouncement Date: 23-02-2022
• Assessment Year: misc
• Laws Referred To: Income Tax Act
• Result in Favour of: Others
• Court: HIGH COURT
• Department Lawyers: NAMAVARAPU RAO; K REDDY
• Assessee Lawyers: SATHAKARNI K
• Keywords: Faceless assessment; Time barred notice; Writ of Mandamus; Arbitrary and Illegal Action
• Section: 142(1); 153; 143

Judgement Text

"HIGH COURT FOR THE STATE OF TELANGANA AT HYDERABAD (Special Original Jurisdiction) WEDNESDAY, THE TWENTY THIRD DAY OF FEBRUARY TWO THOUSAND AND TWENTY TWO PRESENT THE HONOURABLE SRI JUSTICE UJJAL BHUYAN AND THE HONOURABLE SRI JUSTICE A.VENKATESHWARA REDDY Between: lr,4 rs. Usha Rani Meenavalli, W/o Venkata Srinivasa lt/eenavalli Aged about 45 years, Occ. Business Resident of Plot No. 1 1 14, Road No, 58, Jubilee Hills, Hyderabad- 500033. ...PETITIONER 1. The Union of lndia, Rep by its Secretary, The Ministry of Finance, Government of lndia, lncome Tax Departments - National Faceless Assessment Centre, Jawaharlal Nehru Marg, Block B, Press Enclave, Savitri Nagar, New Delhi, Delhi 110002. 2. The Commissioner of lncome Tax, Faceless Scheme, LB Stadium Rd., Basheerbagh, Hyderabad, Telangana -500004 3. The Additional Commissioner lncome Tax Officer, Faceless Scheme LB Stadium Rd., Ayyakar Bhawan, Basheerbagh, Hyderabad' Telangana - 500004. 4. The Additional Commissioner lncome Tax Officer, Faceless Scheme at, Jawaharlal Nehru Marg, Block B, Press Enclave, Savitri Nagar, New Delhi, Delhi 110002. 5. The Assessing Officer, Office of the Assistant Commissioner of lncome Tax, Circle 6(1) At. lT Towers, AC Guards, Masab Tank, Hyderabad. ...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 pass an order or direction or any other directions one in the nature of WritofMandamusdeclarlngtheactionoftheRespondentsinsoforissuinga noticesdated30.06.2021,24.11.2021and24.12,2021underSection142(1)of lncome Tax Act for the Assessment Year 2016-2017 to the a ssessee/petitioner herein for PAN No. AFGPNI2229A by 5th Respondent and under faceless WRIT PETITION NO: 8824 OF 2022 AND assessment scheme, 2019 against the Assessment order dated 23.11.2018 and also after a lapse of Three years in violation of section 143 and 153 of income tax Act and without following due process of law as arbitrary illegal and void ab-initio and the notice is time barred. lA NO: 1 F 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 notices dated 30.06.2021 , 24.11.2021 and 24.12.2021 under section 142(1) of lncome Tax Act for the Assessment Year 2016-2017 to the asse sseei petitio ner herein for PAN No. AFGPM2229A by Sth Respondent and also under faceless assessment scheme, 2019 and may be pleased to pass such further or other orders as this Honble Court may deem fit and proper in the circumstances of the case and thus render justice. Counsel for the Petitioner : SRl. SATHAKARNI K Counsel for the Respondent No. 1 : SRl. NAMAVARAPU RAJESHWAR RAO (ASSGI), SC FOR CENTRAL GOVERNMENT Counsel for the Respondent Nos. 2 to 5 : K. RAJI REDDY' SC FOR INCOME TAX The Court made the following: ORDER HONOURABLE SRI JUSTICE UJJAL BHUYAN AND HONOURABLE SRI JUSTICE A.VENKATESHWARA REDDY WRIT PETITION No.8824 oF 2022 ORDER: per Hon,bte Sri Justice Ujjal Btruyan) Heard Mr. K. Sathakarni, learned counsel for the petitioner. 2. Lt.arnerl colrr-rscl for the petitioner seel