HIGH COURT OF JUDICATURE AT HYDERABAD
FOR THE STATE OF TELANGANA AND THE STATE OF ANDHRA PRADESH
PRESENT THE HON’BLE THE CHIEF JUSTICE SRI KALYAN JYOTI SENGUPTA AND THE HON’BLE SRI JUSTICE SANJAY KUMAR WRIT PETITION Nos.12642 of 2014; 11792, 11824, 11831 and 11990 of 2013 WRIT PETITION No.12642 OF 2014 DATED: 10.07.2014 Between:
Rafia Hussain Adil … Petitioner And The Income Tax Officer, Ward-5(3), Hyderabad and another … Respondents THE HON’BLE THE CHIEF JUSTICE SRI KALYAN JYOTI SENGUPTA AND THE HON’BLE SRI JUSTICE SANJAY KUMAR WRIT PETITION Nos.12642 of 2014; 11792, 11824, 11831 and 11990 of 2013
COMMON ORDER: (per the Hon’ble The Chief Justice Sri Kalyan Jyoti Sengupta)
Learned counsel for the petitioners after seeing the judgment of the Hon’ble Supreme Court rendered in the case of GKN Driveshafts (India) Limited v. Income-Tax Officer
[1]
and others submits that he will take all the points
canvassed herein before the Assessing Officer provided reasons in writing are supplied to his clients. He submits that in almost all the matters, except one matter, returns have been filed pursuant to notice. Therefore, following the aforesaid judgment, Revenue Officials shall communicate the reasons in writing, and without communicating the reasons in writing, the reassessment on the returns filed cannot be proceeded. We find this submission is just and reasonable.
Mr.J.V.Prasad, learned Standing Counsel for the Revenue submits that this is the only course of action the assessees should take in this matter.
We are not deciding any issue. All points are kept open. We direct the Revenue Officials to supply the reasons in writing within a period of fortnight from the date of communication of this order where the returns have already been filed. Where returns are not filed, the petitioners shall submit the same. Simultaneously, the reasons in writing shall be supplied. The respondents shall not proceed for a period of fortnight from the date of communication of the reasons in writing.
Accordingly, the Writ Petitions are disposed of. No order as to costs.
Consequently, miscellaneous petitions, if any pending, shall stand closed.
10th JULY, 2014.
K.J. SENGUPTA, CJ
kvni/va
[1] (259) ITR 19
SANJAY KUMAR, J