Smt Prameela Pasumarthi vs The Deputy Commissioner of Income Tax

Headnote AI-drafted · Editorially reviewed

These writ petitions were filed under Article 226 of the Constitution of India before the High Court of Andhra Pradesh at Amaravati challenging orders passed under Section 148A(d) of the Income Tax Act, 1961 and notices issued under Section 148 of the Income Tax Act, 1961 for various assessment years. The petitioners, individual assessees from Andhra Pradesh, assailed the impugned orders and notices as arbitrary, illegal, bad in law, void ab initio and violative of principles of natural justice, as well as violative of Articles 14, 19(1)(g) and 265 of the Constitution of India and Section 148A of the Income Tax Act, 1961.

The petitioners sought a writ of mandamus or any other appropriate writ, order or direction declaring the said orders under Section 148A(d) and the consequent notices under Section 148 of the Income Tax Act, 1961 as illegal and void. The challenges were directed against various Income Tax Officers and the Principal Chief Commissioner of Income Tax, Andhra Pradesh and Telangana.

The Division Bench of the High Court of Andhra Pradesh heard the batch of writ petitions together as they involved common questions of law and fact relating to the validity of reopening of assessments under the amended provisions of the Income Tax Act, 1961.

Catchwords: income tax reassessment Section 148 notice Section 148A(d) order reopening of assessment writ of mandamus Article 226 natural justice arbitrary action void ab initio assessment year