wlrs.Nidhi Reddy Marri, W/o. M. Aditya Reddy V. The Income Tax Officer, Ward 17(1), Hyderabad and The National Faceless Assessment Center, Income Tax Department, New Delhi, India

WP/9214/2023

AI Insights

The case involves wlrs.Nidhi Reddy Marri, who filed a writ petition challenging the notices and orders issued by the Income Tax Officer, Ward 17(1), Hyderabad, and the National Faceless Assessment Center, New Delhi, under Sections 148 and 148A of the Income Tax Act. The petitioner argued that the notices were void, illegal, and arbitrary, violating Article 14 of the Constitution of India. The court examined whether the respondents adhered to the amended provisions of the Act, which came into effect on April 1, 2021, requiring a faceless procedure and an opportunity for the assessee to be heard before any action under Section 148 could be taken.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 818071 (HC-TELANGANA)
• Appeal Type: Others
• Pronouncement Date: 19-10-2023
• Assessment Year: misc
• Other Referred Cases: Ashish Agarwal vs. Revenue
• Laws Referred To: Article 226 of the Constitution of India, Section 148 of the Income Tax Act, Section 148A of the Income Tax Act
• Result in Favour of: Others
• Court: HIGH COURT
• Department Lawyers: M S SUNDARI R PISUPATI SR SC FOR INCOME TAX DEPARTMENT
• Assessee Lawyers: M S R S ASSOCIATES
• Keywords: Assessment Year 2016-17; Faceless assessment; Impugned notice; Jurisdictional issue; Writ of Mandamus
• Section: 148; 148A(d); 148A(c1)

Judgement Text

"Between: wlrs.Nidhi Reddy Marri, W/o. M. Aditya Reddy, Aged about 48 years, R/o 6-3-1089/A/317, Gulmohar Avenue, Somajiguda, Hyderabad - 500082 [ 3386 I HIGH COURT FOR THE STATE OF TELANGANA AT HYDERABAD (Special Original Jurisdiction) THURSDAY, THE NINETEENTH DAY OF OCTOBER TWO THOUSAND AND TWENTY THREE PRESENT THE HONOURABLE SRI JUSTICE P.SAM KOSHY AND THE HONOURABLE SRI JUSTICE LAXMI NARAYANA ALISHETTY WRIT PETITION NO: 9214 OF 2023 ...PETITIONER The lncome Tax Officer, Ward 17(1), Hyderabad. The National Faceless Assessment Center, lncome{ax Department, New Delhi, lndia. AND 1 2 ...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 a writ, order, or direction, more particulady in the nature of a writ of mandamus declaring the lmpugned notice under Section 148 of the Act in DIN and Notice No. ITBA/ASTlMll4B-] 12022-2311051744718(1) dated 31-O3'2o23 and the Order passed under section 148A(d) of the Act bearing DIN and Notice No. ITBtuCOM 1F1148A/2O22-2311O51744OO0(1 ), dated 31-03-2023 passed by the Respondent No. 1 for Assessment Year 2016-17 in PAN ABMPM6525D as being void, illegal, arbitrary, violative of Article 14 of the Constitution of lndia, without any authority of law. IA NO: 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 the operation of the notice under Section 148 of the Act in DIN and Notice No: ITBA/ASTll ,4t148-112022- 2311051744718(1) dated 31-03-2023 and the Order passed under section 148A(c1) of the Act bearing DIN and Notice No. ITBAiCO M I F I 1 48Al 2022- 231 1 05 1 1 44OO0( 1 ), dated 31 -03-2023. Counsel for the Petitioner: M/s. R.S. ASSOCIATES Counsel for the Respondents: M/s. SUNDARI R PISUPATI, ST. SC FOR INCOME TAX DEPARTMENT The Court made the following: ORDER THE HONOURABLE SRI JUSTICE P.SAM KOSHY AND THE HONOURABLE SRI JUSTICE LAXMI NARAYANA ALISHETTY W.P.No.9214 of 2023 ORDDR Th(' instant l rit petiturn hzrs been filcd by the pctitioner under Artic.lc 226 of thc Constitr\"rrion o[ India challenging the order dated 3i 0:1.2023 in t)lN &, Notice No.l'lBA/COM lF/148A12(d22 23i 1051744OOO(11 issLrecl unclcr Cltruse (d) ol Sect.ion 148A of thc lncome 'l'ax Acr. (ii.:r shon, 'thc Act\") and zrlso the notice dated ?,1.()3.2023 irr [)lN & Notice No.ITBA/ASTlMll4S-1 l'2022- 23llOS1744/ i 8(1) under Scction l'18 o[ the Act by the l't respondent for tl-rc Assessment Ycar 2016 17. 2. One of the conlcntions lhat the petitioner has raised in the present n,rit pe tition is that unle SupreiLe Couft had, tn the cuse of Ashtsh Aqarual, supra, es .r orte tlme ote(lsLlr(: exerclsulg the potaers unr)er Arlrcle 142 oI th? Constitutton of lniita. pemiltecl the Reuanue to pt'ocee(l under tlp st1[rs|itutt,d prouisLotis. (lncl {ht.; (.:ourt aLloutinq the petitio|.S ot.Llll oI ih€j roce(1urol llart.,. L!rc nqht conf<:rred on the Ret)cnue tuoul.l rernatr, raseruetj :o [)rocee(l fiulher if th<:g so Lttctttt fntnt the stage of tlte order of the . uprernc Corul in lhe case o/ Ashlslr AcJctrwal, sultra ,' -J '.'I l 6- [ u vicrv of thc sapc. 1 c pci;tion aiso on similar tcr.rrs. Acc:orclingl_1 , rhe present Writ petrtion stands allou'ed on thc objr,crion o1. tl.ic pctitroner that the proceedings i);*,c not ltcen clrarr ri i. accor.cl:t,tc. r'iLh the amendecl provrsion but undr:r tltc un.arne.dcd pr(, isr(,1 r,rlrrtir is otherwisc not sustarn;rb.lc. :rrr, irrr:linecl to allorv the presc.nt writ b.y' this Bencl.r in thc erfbresaid batch matters, 7, As lras bcen hcld petrttons. No ordcr irs to cosls thc right ol' the respo,der,rs *.ould sr:r,cl reserved as ts envisagecl at paragraph Nos.37 & 3g ol Lhe said orrier passed in rhc batch ol.writ a. Conseq u enLly,, rnisceilatrcous slz,nd closed. p.trtrons pcntiing, if an1,, shalt SO/-8. SARASWATHI ASSISTANT REGI$TRAR ^t trl SECTION dFTICCR The lncome Tax Officer, Ward 17(1), Hyderabad. The National Faceless Assessment Center, lncome{ax Department, New Delhi, lndia. One CC to M/s. R.S.ASSOCIATES, Advocate tOpUCI 9lq CC to M/s. SUNDART R ptSUpATt, Sr. SC FOR TNCOME TAX DEPARTMENT [OPUC] Two CD Copies s //TRUE COPYII To, 1 2 J 4 5. BSR GJP I HIGH COURT DATED: 1911012023 ORDER WP.No.9214 of 2023 ALLOWING THE WRIT PETITION, WITHOUT COSTS Yr i: S TA i-6- e q ii;'l 03 ., ,3 t i,/ - i-1i:ir:'- (r*o tr6 ..-: P a .! "