Varija Kottapalli vs. The Principal Commissioner of Income Tax-I

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WP/15646/2022HC TelanganaHBHC01019958202212 April 2022Bench: SUREPALLI NANDA,UJJAL BHUYAN4 pages
AI SummaryWithdrawn

What did the High Court hold?

The High Court considered the submission made by the learned counsel for the petitioner. Due to a subsequent development, the petitioner expressed a desire to withdraw the present writ petition and file a fresh one. In light of this submission, the High Court dismissed the writ petition on withdrawal. The court granted liberty to the petitioner to file a fresh writ petition. There was no order as to costs. The court also noted that any miscellaneous applications pending in this writ petition would stand closed.

What were the facts?

The petitioner, Varija Kottapalli, filed a writ petition before the High Court for the State of Telangana at Hyderabad. The petition challenged the action of the Income Tax Department, specifically notices issued under Section 148 and consequential notices under Sections 142(1) and 143(2) of the Income Tax Act, 1961. These notices sought to reopen the assessment of the petitioner for the Assessment Year 2017-18. The petitioner sought to declare these actions as without jurisdiction, arbitrary, illegal, unconstitutional, and in contravention of the Income Tax Act, 1961. The petitioner also sought to set aside the impugned notice and the consequent notices. An interim application was also filed seeking a stay of further proceedings.

What were the issues?

1. Whether the notice issued under Section 148 of the Income Tax Act, 1961, dated 31.03.2021, for reopening the assessment for AY 2017-18, along with consequential notices, is without jurisdiction, arbitrary, illegal, unconstitutional, and in contravention of the Income Tax Act, 1961? Assessee's Contention: The petitioner argued that the impugned notice and subsequent notices were illegal and sought their quashing. Revenue's Contention: The judgment does not record any specific arguments from the revenue's side regarding the validity of the notices. However, their presence as respondents indicates their opposition to the petitioner's claims.

Which sections of the Income-tax Act were involved?

Section 148,Section 142(1),Section 143(2)

AI-generated summary — verify with the full judgment below

HIGH COURT FOR THE STATE OF TELANGANA AT HYDERABAD (Special Original Jurisdiction) TUESDAY, THE TWELFTH DAY OF APRIL TWO THOUSAND AND TWENTY TWO PRESENT THE HON'BLE SRI JUSTICE UJJAL BHUYAN AND THE HON'BLE MRS JUSTICE SUREPALLI NANDA Between: AND Varija Kottapalli, W/o. Late Sri Kotttapalli Venkata Satyanarayana, Aged 56 years, occ. Housewife, R:/o. H.No. 6-3-6621111O, Jaffar Ali Bag, Somajiguda, HYderabad' ...pETrroNER 1. The Principal Commissioner of lncome Tax-I, Room No. 71 1, 7th Floor, A Block, lT Tower, AC Guards, Masab Tank, Hyderabad, Telangana - 500 004 2. Joint Commissioner of lncome Tax, Ward 6/1 , Hyderabad, lT Tower, AC Guards, Masab Tank, Hyderabad, Telangana ^ 500 004 3. Deputy Commissioner of lncome Tax, Ward 6/1 , Hyderabad lT Tower, AC Guards, Masab Tank, Hyderabad, Telangana - 500 004 4. Assistant Commissioner of lncome Tax, Ward 6/1 , Hyderabad lT Tower, AC Guards, Masab Tank, Hyderabad, Telangana - 500 004 5. lncome Tax Officer, Ward No.6i1 , Hyderabad lT Tower, AC Guards, Masab Tank, Hyderabad, Telangana - 500 004 6. The National-e-Assessment Centre, National Faceless Assessment Centre Room No. 4O1 , 2nd Floor, E-Ramp, Jawaharlal Nehru Stadium, Delhi - 1 10 003. 7. Additional Commissioner of lncome Tax, National-e-Assessment Centre, National Faceless Assessment Centre Room No. 401, 2nd Floor, E-Ramp, Jawaharlal Nehru Stadium, Delhi - 1 10 003. 8. Joint Commissioner of lncome Tax,, National-e-Assessment Centre, National Faceless Assessment Centre Room No. 401, 2nd Floor, E-Ramp, Jawaharlal Nehru Stadium, Delhi - 1 10 003. 9. Deputy Commissioner of lncome Tax, National-e-Assessment Centre, National Faceless Assessment Cenlre Room No. 401 ,2nd Floor, E-Ramp, Jawaharlal Nehru Stadium, Delhi - 110 003. l0.Assistant Commissioner of lncome Tax, National-e-Assessment Centre, National Faceless Assessment Centre Room No. 401, 2nd Floor, E-Ramp, Jawaharlal Nehru Stadium, Delhi - 110 003 1'1. lncome-tax Officer, National e-Assessment Centre National Faceless Assessment Centre Room No. 401, 2nd Floor, E-Ramp, Jawaharlal Nehru Stadium, Delhi - 1 10 003. 12.Union of lndia, Through the Secretary Ministry of Finance, Government of lndia' North Block' NewDelhi 1 10001 ...REspoNDENTs WRIT PETITION NO: 15646 OF 2022

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 issue an appropriate writ, order or direction more particularly one in the nature of writ of Mandamus declaring the action of the Respondents, particularly Respondent No. 2,3,4, 5,6, 1O the notice issued by Respondent No. 5 under section 148 dated 3'l .03.2021 bearing Notice No. trBA/Asr/s/14Bl2o2o- 2021-1032102735( 1) (hereinafter referred to as lmpugned Notice) read along with the letter dated 15.11.2021 bearing Letter No. |TBA/AST/F/142(1)t2021- 2211036931919( 1 ) seeking to reopen the assessment of the petitioner for the Assessment Year 2017-18 (hereinafter referred to as Ay 2o17-1g) as being without jurisdiction, arbitrary, illegal, unconstitutional and in contravention of the lncome Tax Act, 1961 and consequenfly. (a) set aside the lmpugned Notice dated 30-03-2021 bearing Notice No. trBA/AST/s/'t4Bl2o21-22t1-103210273s(1) issued by the sth Respondent (b) set aside the consequent notices u/s 142(1) dt. 15-11-2021 , notice U/s '142(1) dt. 29-12-2021, Notice U/s 143(2) dt. 13_01-2022, notice u/s '142(1) dt.31-01-2022 and notice uts 142(1) dt. o1-02-2o22issued by the 2nd Respondent (c) lA 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 further proceedings arising out of the rmpugned notice under Section 14g dated 31-03-2021, which was served upon the petitioner after 01-o4-2022 bearing Notice No. lrBA/AST/S/'r4al2o2l-2211- 10321o2r3s(1) issued by the sth Respondent and the consequential notices issued by the Respondents 5 to 10 Counsel for the Petitioner: Ms. INDRAJA, COUNSEL FOR SRI PARSA ANANTH NAGESWAR RAO Counsel for Respondent Nos. 1 to 1.1: SRI J. V. PRASAD (sc FoR INCOME TAX) Counsel for Respondent No. 12: SRI N. RAJESHWAR RAO ASSISTANT SOLICITOR GENERAL The Court made the following: ORDER

THE HONOURABLE SRI JUSTICE UJJAL BHUYAN AND THE HONOURABLE MRS JUSTICE SUREPALLI NANDA WRIT PETITION No.15646 of 2O22 ORDER: (Per Hon'ble Sri Justice Ujjal Bhugan) Heard Ms. Indraja, learned counsel appearing on behalf of Mr. Parsa Ananth Nageswar Rao, learned counsel for the petitioner. 2. It is submitted that because of subsequent development, petitioner would like to withdraw the present writ petition and fiIe a fresh writ petition. 3. In view of above, Writ Petition is dismissed on withdrawal with liberty as prayed for. Holr,ever, there shall be no order as to costs. any, in this Writ Petition, shall stand closed To, //TRUE COPY// SD/-N.RAJAGOPAL ASSISTANT REGISTRAR / L/ SECTION OFFICER 1. One CC to Sri parsa Ananth tilqq:swar Rao Advocate IOPUCI 2. one CC ro Sri ..r v prasao ('sc FbR'iN'coilE inxl Aoi..rte-iopuct 3 p1e. p-c to sri NamavarapL nriei*iiih-"o.-essrstant Soriciror Generar (oPUC) 4. Two CD Cooies 5. One Spare iloov MBC SW 9 4. As a sequel, miscellaneous applications pending, if

HIGH COURT DATED: 1210412022 ', - ..^,1: o,: ii 11 {t['r 202 ORDER WP.No.15646 of 2O22 DISMISSING THE WRIT PETITION AS WITHDRAWN, WITHOUT COSTS @ei'& hy> 'sYw

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