Mr. lqbal Ahmed Khan, vs. The Income Tax Officer

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WP/17346/2024HC TelanganaHBHC01033467202421 August 2024Bench: SUJOY PAUL,NAMAVARAPU RAJESHWAR RAO4 pages
AI SummaryAllowed

What did the High Court hold?

The High Court, in view of the consensus arrived at by the parties, allowed the Writ Petition in terms of the order passed in W.P.No.13353 of 2024 and batch. The directions contained in the said order were to apply mutatis mutandis to this case with full force. No costs were awarded. The court did not decide the specific legal or factual merits of the petitioner's challenge to the notice and assessment order but disposed of the matter based on the agreed premise that it was covered by a previous judgment. The operative direction was to allow the petition as per the cited order. No issue was expressly left undecided, as the matter was resolved by consensus.

What were the facts?

The petitioner, Mr. lobal Ahmed Khan, challenged a notice dated 14.04.2022 issued under Section 148 of the Income Tax Act, 1961, and an assessment order dated 21.05.2024 passed under Section 147 read with Section 144C(3) of the Act for Assessment Year 2015-16. The petitioner contended that these actions were without jurisdiction, arbitrary, illegal, void ab initio, and violated provisions of Sections 148A, 149, and 151A of the Act, as well as CBDT circulars. The respondents are the Income Tax Officer, Nellore; the Assessment Unit, National Faceless Assessment Centre, Delhi; and the Income Tax Officer, Ward-30(1), Kolkata. The petitioner sought to set aside the notice and the assessment order and all consequential proceedings.

What were the issues?

1. Whether the notice dated 14.04.2022 issued under Section 148 of the Income Tax Act, 1961, and the assessment order dated 21.05.2024 passed under Section 147 read with Section 144C(3) of the Act for AY 2015-16 are without jurisdiction, arbitrary, illegal, bad in law, void ab initio, and violative of Sections 148A, 149, and 151A of the Act and CBDT circulars. Assessee's Contentions: The petitioner argued that the notice and assessment order were illegal and void for various reasons, including violations of statutory provisions and circulars. The petitioner relied on the principle that actions taken without jurisdiction are nullities. Revenue's Contentions: The judgment does not record specific contentions from the revenue. However, the parties jointly urged that the point involved is squarely covered by a previous order of the High Court in W.P.No.13353 of 2024 and batch, and the petition may be allowed in terms of that order.

Which sections of the Income-tax Act were involved?

Section 148,Section 147,Section 144C(3),Section 148A,Section 149,Section 151A

AI-generated summary — verify with the full judgment below

[ 3411 ] HIGH COURT FOR THE STATE OF TELANGANA AT HYDERABAD (Special Original Jurisdiction) WEDNESDAY ,THE TWENTY FIRST DAY OF AUGUST TWO THOUSAND AND TWENTY FOUR PRESENT THE HONOURABLE SRI JUSTICE SUJOY PAUL AND THE HONOURABLE SRI JUSTICE NAMAVARAPU RAJESHWAR RAO WRIT PETITION NO: 17346 OF 2024 Between: AND 1 2 It/r. lobal Ahmed Khan, S/o. Mr. Nazeer Ahmed Khan, aged about 57 years, O"crbjtion- Private Service, 8-1-523111A, Plot No. I , Brindavan Colony, Tolichowki, Hyderabad - 500028. ...PETITIONER The lncome Tax Officer, (lnt Txn), 24-2-438, 1st Floor, GT Road, Nellore - 524001. Aiieisment Unit, National Faceless Assessment Centre, lncome Tax O"pirtr"nt, Ministry of Finance, Room No. 401 ' 2nd Floor, E-Ramp' Jawaharlal Nehru Stadium, Delhi - 1 10 003. ih;l;;".e iai ofticer, Ward-30(1), Aayakar Bhavan, Dakshin 2, Gariahat Road, Kolkata - 700068. ...RES.ONDENTS 3 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, especially one in the nature of wRlT oF MANDAMUS holding that the notice dated 1410412022 issued by 3rd Respondent under section 148 of the Act (with Din and Notice No.ITBA/AST/S/148 112022' 23t1042742334(1) and the assessment order passed by Pt Respondent u/s. '147 r.w.s 144C(3) of the.Act, d1.21.05.2024 (with DIN and Order No- ITBtuAST/S/147t2O24-25t1O65023660(1) for the Ay.2015-16, as being without jurisdiction, arbitrary, illegal, bad in law, void ab initio, apart from being violative of provisions of section 148A and section 149 of the Act and also contrary to the circular issued by cBDT and provisions of section 15lA of the Act, and consequently set aside the notice under section 148 dated 14.o4.2O22 and the assessment order passed by 1st Respondent u/s. 147 r.w.s 144C(3) of the Act, I I I i

dt.21 lost 2024 with Dl N and order No-ITBA/AST/Sl 1 47 12024-2sl1 065023660( 1 ) for the Ay.201 5-16 and all consequential proceedings pursuant thereto lA NO: 1 OF 2024 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, pursuant to the order passed by 1'r Respondent u/s. 147 r.w.s 144C(3) of the Act, dt.2110512024 with DIN and Order No- ITBA/AST/S/1 47 12024-251 1 065023660(1 ) for the Ay.201 5-1 6 Counsel for the Petitioner: SRl. A. V. RAGHU RAM Counsel for the Respondents: SRI VIJHAY K PUNNA (SENIOR SC FOR ITD) The Court made the following: ORDER

THE HONOURABLE SRI JUSTICE SUJOY PAUL AND THE HONOURABLE SRI JUSTICE NAMAVARAPU RAJESHWAR RAO WRIT PETITION No. 17346 of 2024 ORDER (per Hott'ble SP,J) Sri A.V.Raghu Ram, learned counsel, appears for the petitioner ald Sri Vijhay K Punna, learned Senior Standing Counsel for Income Tax Department, appears for tJ:e respondents. With the consent finally heard. 3. Learned counsel for the parties fairiy and jointly urge that the point involved in this case is squarely covered by order passed by this Court in W.P.No.13353 of 2024 and batch and it may be allowed in terms of the said order. 4. [n view of consensus arrived at, this Writ petition is allowed in terms of order passed in W.P.No. 13353 of 2024 and batch. The direction contained in the said order shall apply mutatis mutandis to this case with full force. No costs. Irlterlocutory applications, if any pending, s!r{l aisO Stald closed. SD/. MOHD. ISMAIL ASSISTANT REGISTRAR //TRUE COPY// IL. SECTION OFFICER 1. The lncome Tax Officer, (lnt Txn), 24-2-438, 1st Floor, GT Road, Nellore - 524001 . 2. The Assessment Unit, National Faceless Assessment Centre, lncome Tax Department, tvlinistry of Finance, Room No. 401, 2nd Floor, E-Ramp, Jawaharlal Nehru Stadium, Delhi - 1 10 003. 3. The lncome Tax Officer, Ward-3O(1), Aayakar Bhavan, Dakshin 2' Gariahat Road, Kolkata - 700068. 4. One CC to SRl. A. V. RAGHU RAM, Advocate [OPUC] 5. One CC to SRl. VIJHAY K PUNNA (SENIOR SC FOR ITD) [OPUCI 6. Two CD Copies BM 2 BSIt t\ Y I I To,

I I HIGH COURT DATED:21 10812024 ORDER WP.No.17346 of 2024 ALLOWING THE WRITPETITTON WITHOUT COSTS A ) \-,/ €. 1t-lE S14/( o^ oo 21ttT 2|,7t \ I I $ I I I @

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