WP/35825/2021 of Mr. Sreeram Reddy Muppidi Vs Union of India on 30 December 2021

HIGH COURT FOR THE S

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THE HONOURABLE SRIJUSTICE UJJAL BHUYAN

THE HONOURABLE SMT JUSTICE P.MADHAVI DEVI

WRIT PETITION NO :35825 0F 2021

Between:

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...PEflIONER(S)

AND

1. Union of lndia. Reo. by it Secletary Ministry of Rajendra [prasad ]Roa6. t t"* fjelr,i_ I io"06iFinance. Shastry Bhavan, Dr.Rajendra [prasad ]Roa6. t t"* fjelr,i_ I io"06iFinance. Shastry Bhavan, Dr.

2' The Additionar/Joinr/Deputy/Assistant officer, Narionar racere!s Asieliirlii,iciiiiiiJ]b"rni.commissioner of rncome Tax/ rncome TaxThe Additionar/Joinr/Deputy/Assistant officer, Narionar racere!s Asieliirlii,iciiiiiiJ]b"rni.commissioner of rncome Tax/ rncome Tax

...RESPONDENTS

Petition under Articre 226 of the constituti6n of rndia praying that in thecircumstances stated in the affidavit fired therewith, the High court may be preasedtoto issue a writ order or direction, more particurarly one in the nature of writ ofMandamus, declaring the action of the 2nd respondent in passing Assessment ordervide DIN No. lrBA/AST/st144t2021-221103573s867(1) dt.20.og.2021 , under section144 Rlw Section 1448 of the lncome Tax Act and consequential show cause noticesdt. 20,09.2021, 12.11.2021 and 14.11.2021 under Section 27OA of the lncome TaxAct, 1961 against the petitioner as illegal, arbitrary, violation of principles of naturaljustice and against settled provisions of law and consequenfly set aside the same.vide DIN No. lrBA/AST/st144t2021-221103573s867(1) dt.20.og.2021 , under section144 Rlw Section 1448 of the lncome Tax Act and consequential show cause noticesdt. 20,09.2021, 12.11.2021 and 14.11.2021 under Section 27OA of the lncome TaxAct, 1961 against the petitioner as illegal, arbitrary, violation of principles of naturaljustice and against settled provisions of law and consequenfly set aside the same.

lA NO: 1 OF 2021

Petition under Section 151 CPC praying that in the circumstances stated in theaffidavit filed in support of the petition, the High Court may be pleased to Suspend theaffidavit filed in support of the petition, the High Court may be pleased to Suspend theoperation of the Assessment Order vide DIN No. lTBtuAST/S/14412021-2211035735367(1) dt. 20.09.2021, under Section 144 Nw Section 1448 oI the lncomeTax Act and the consequential show cause notices dt. 20.09.2021 , 12.11.2O21 andTax Act and the consequential show cause notices dt. 20.09.2021 , 12.11.2O21 and 14.11 [.2021][ under Section 270A ][of the ][lncome ][Tax ][Act' ][1961 issued ][by ][the ][2nd]respondent, [pending disposal of ][main ][Writ ][Petition']

Counsel [for the Petitioner: ][SRI ][CHANAKYA (M/s' ][CHANDRASEN ][LAW ][OFFICES)]Counsel [for the Respondent ][No"l: ][SRI ][MUKHERJEE APPRARING FOR ASSGI]Counsel [for the ][Respondent ][No'2: ][SRI ][K' ][RAJt ][REDDY' SC ][FOR ][INCOME TAX]The Gourt [made ][the ][following: ][ORDER]

HONOURABLE .STICE SRIJU

UJJAL BHUYAN

HONOURABLE SMTJUSTICE P. MADHAVI DEVI

Order. 6ro U*,t t, Si Juiice (Jldl Bt uyt)

Heard Mr. Chanakya, learned counsel for the petitioner; Mr. Mukherjee, lcarned counsel appearlng on behalt of learnedAssistant Soricitor ( ler-rcral of India frrr rcsp.ndert No.1/u.ion of*dia and Mr' K'Raji l{ercrv, learncd Scni.r Standing Counscr for trrcincome'Iax I)cpartmen t fcrr responder_rt No.2.

2. In this Writ petition, pctitroner l.ras challenged the legaliry andvaiidity of the Assessment Order datefl 20.09.2021 passed byrespondent No.2/Naaonal Faceless Assessment Center, Delhi, underSection 144 r/w Section 144-8 of the Income Tax Act, 1961 (for short'tlre Act) for the assessm entyear 2019_20.

3' Learned counsel for the petitioner submits that the assessmeotorder was passed without any application of mind and in an arbitrarymanltcr.

4. ..\ ltcr l-rcarir-rg lcarne d counscl lor thc partics and on ducconsideration, we arc oF thc vierv that petitioner should ar.al thcalternaur.c remedy of appcal bchrrc thc [(}rmmissioner ]of lncome Tax(r\ppeals) under Sectior.r 2,1(;r\ of thc ,\ct

5. In view ofabovc, petitioner is relegated to the lorum ofappeal asabove.

\

lleiated [inteiim]

6. Consequently' [Writ ][Petition ][is ][dismissed]

application [is also dismissed']

1 . No costs'

SD/.K'ONESIM

ASSISTANT [REGISTRAR]//TRUE [COPY//]sEcTloN aEi"=*

To,

1. One CC [to ][M/s" ][CHANDRASEN LAW OFFICES ][[OPUC]]

2. One CC [to SRI NAMAVARAPU RAJESHWAR ][RAO ][(ASSGI) Advocate ][[OPUC]]

3. one CC [to ][SRI K. ][RAJI REDDY, SC FOR ][INCOME ][TAX ][toPUCl]

4. Two CD [Copies.]

5. One spare [coPY.]

NPJt\Y

HIGH [COURT]

DATED:3011212021