Andhra Pradesh High Court - Amravati
Satyanarayana Kadiyam, vs The Assessment Unit, on 12 August, 2024
INTHE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI
(SPECIAL ORIGINAL JURISDICTION)
MONDAY, THE TWELFTH DAY OF AUGL
TWO THOUSAND AND TWENTY FOUR
PRESENT: SS
THE HONOURABLE SRI JUSTICE G.NAREND AS SS
AND
THE HONOURABLE SMT JUSTICE KIRANMAYEE MANDAVA
WRIT PETITION Nas, T4084, 14678, 14852, 28520, 28788, 29960, 37645,
S4762, 24805, 32056, 32074, SEUT?, 32479, S2186, 32384, 32386, 32588, |
32488, 32489, $2740, 33047, S8089, 33279,
$3228, 33292, 33847 of 2023 and
G60, 4288, 4292. 296, 4340, 4904, 49917, $452. 8204, 6424, 7394, F684,
FOSS, F7O4, PPO, 8129, 8134, 8184, 8256, 8266, 8274, 8281, 8282. 8283,
S294, 8295, BEO7, 8372, 8827, 8649, 8006, 9083, S428, 8298, S478, 8847,
8857, S745, 9726, o7O2, 878d, 9797, S807, 8803, 9805, S806, 9944 YO34 2,
T0348, 10364, TOSS? TOS52. TS79, 10634, 106238, 10838, 4 OO51, 10794,
TOSO?, 19408, 19168. 442472. Vki4, 141244, $254, T1256, 4 F344, 19382,
T9384, 19404, TISd?, 11882, T1805, 17653, V4PSS, 11784, 12324, 12428,
T2452, 12870, 32989, 73045, T3428, 13477, T3284, 14324, 13449, 13488,
T3460, 13605, 4 3824, 13629, 3834, 1374s, 13882, 13893, 4 S824, 13925,
T4428, 14438, T4440, 14742, T4808, 14645, T4818, 14677, 14623, 14743,
T4788, 14792, 35047, 18238, T8881, 18139, TGV?S, 16304, T8442, 16449.
38454, 16993. Tealy, WOOF and 17288 OF 2024
WRIT PETITION No: 146871 OF 2033
Between:
~ BOE ye een: eee, re aes SaSiireerbar LASS Say f Alana fin boo > ry eet oe MORARE SS
Ont Prarnesia Pasumarthh Vio Mr. P Narasimha Rac. aged 63 Years,
Pores LS ges YASH ¢ dey Buc Poa wdate =) eyed an pet Reaves. sede reecl & mye erdont
Ooce: House Wis OL No bt, Pentalavangudam Village, Vatsayai Mandal,
TR Pyieseiy SN Ak Bs eng rea tye:
NTR Distiet ~ 894 406, Andhra Pradesh.
Pativioner
AND
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WEAAST Stas 4 H2022-20)4 MOSTSS0G623(4}, for the Assessment Year 2018 -
Te, pending di posal OF WP Ne 14884 of 2023, on the Me of fh High Court,
Phe petition CoOMmuNng on for hea: ANG. UbON per using the Pelition and the
alidawdt fled in SuBport thereof and the order of the High Court dated
SPT 2023, 28.77.2023. TIS SNS3 Ps.o8 eled, 02.05.2034. 12.07 2024,
SS.OF 2024 & 05.08.2024 made Herein and upon hearing the arguments of
SAV A Sive Kartkeya Advocate for he Petitioner and of oA Radha
Krishna, Standing Counsel for ihe Respondents.
WRIT PETITION No- 14678 OF 2023
Hetween:
Mr. Sesharan amasala, Slo Mr. . Venkateswarg Rao, aged 59 years,
Gee. Agroulfurist, K Ne. 4-59, Samat ayam Veedhi, Gudivakal Janka, Eluru
Mandalam, West Godaver! Oietrict - $54 004, Andhra Pradash, ,
Petitioner
AND
1. The Income Tay Officer ~ Ware 4 , Eluru, Income Tax Ofice, 23-4 4-8/0
KES Towers Rg Rat Eluru, Andhra Mradesh - 834 902
2. The Principal Chief Commissioner of income Tax, Andare Pradesh &
ee hivoed on eradn « " S ate .
PSlangana, Hyderabad Room No. 822, 8" Floor, 'B' Block. LT Towers,
10-363, AC Guards, Hyderahad . S00 004 Te siangana.
Respondants
Petition unclear Article 226 of the Gansiftution of Ing) ais Hed praying that
in the ciroumstances Staled in the afidaw? fled therewith, the High Court may
be pleased fo issue & Wit of Mandamus or any other anprooriate Wi, Order
or Ovection, ceria; ring. a} the order Passed under Sec, 14R4 Ald) of the Income
Tax Act, 1964. dated STO 2023, bearing DIN and Notice No.
UIBAVVAS TIF M48 A/0020.281 USTS27 621641), by the 7° Respondent, for the
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Petitioner
AND
o°8, Vasanthapet, Proddatur . ¥SR Kadapa District! Andhra Pradesh -
S78 380.
é. The Principal Chief rc OMITSSioner af Income Fax, Andhra : Pradesh and
Telangana, Hyderabad Ream 5.922, 8" Floor, *B' Bis kK. LT Towers
TO-2-3, AC Guards. . Nydera - 800 604, Tels angana.
Respondents
Petition under Article 226 of the Constitution of India is fled praying that
in the circumstances stated in the affidaw! Med therews th, the High Court may
be pleased to issue a Writ of Mandamus or any other apnropnate Wri, Order
of Direction, declaring ajthe order passed u/s 4 SAC) of the Income Tas
Act, S64, dated 30.09.9093, besring DIN and Notice
No TTBAIASTIF 48 al2029 Danone SB7OS7C1), by the 1° Respondent, far the
assessment Year 2016 . 17 3 (D).fhe notice issued us 148 o of the Income Tax
a Notice No ITBAASTISNas
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Act, 1881, dated 30.93 2003 bearing DOIN an
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~ TF, a8 arbitrary, Heal bad in AW, voidab-initio, » viniative of the
mrinciples of natural jusice apart fram bed ng Widlative of Aniicies 14. TECH ig}
and 265 of the Constitution of india and Sec. 1484 of te Incorne Tax Act,
El, and BOMSEqUENTY set aside the same in the Interests of justice.
IA NO: 1 OF 2023:
Petilion under Section 181 of GPO is Hed praying that ino the
crcumgtances stated in the affidawt fect in SUDpOr OF Ihe writ pelition, fhe
1 Gourt may be pleased fo ¢ Stay all further srocwedings, including any
recovery, pursuant t6 the notice issued uls > T48 of the Income Tax Act 7
Gated 30.08.2023, bearing DIN and Notice Nol TBAVAS T/S)148 208 e-
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WRIT PE NITION NO: 28768 OF 2029
18, pending disnosa
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F.NOT48AN-20 VGunturs 202-22 dated O7 04 oooe passed by the
Respondent, pan ding disposal of W.P.No. eS7B8 af 2023, on the fle of the
High Court,
The petition coming an for hearing, "por herusing the Petitian and the
afidavit fled in Suppo thereof and the earlis Y order of the High Ceur
daled(7 77.2088, 18 40: 2023, 12.01.2084 12. 022084, 11.68 o4
22.04 S084 03.05. 2024, 12.07 2024, 26.07 2004 & 05.08.2024 made herein
ns
and upon seating the arguments of Sp Jyothi Ratna Anumoly, Advocate for
ae
the Petifoner and of Sr Vihay Kumar Punna, Standing Counsel for the
WRIT PETiTion NO: 38960 OF 2023
Between:
Viiaya Lakshini Kakarla Wo. KSR Anjaneyutu, Aged. 59 Years, 8188.4
Thulluru, Guntur, Andhra Pradesh §29937
Palitioner
AND
Union of India. . hrough the Secrets y, Departrent of 8 Savenue, Ministry
nede
of Finance, Govt. of india, North Mock, New Delhi-1 10004
2. Principal Commissioner of income Tax, Viieyawada NTR Dist
Gan
incense Tax Office er, Ward 269), Guatur Gurituy District
Respondents
Petition under Anicie 238 2 of fhe Constitution of india is : ed praying that
in the mreuristances Stated in the affidavit Hed therewith, the High Court may
be pleased to issue @ wi Y. order or direction mo f€ particularly the one in the
nature of WHE of Ma NORITUS dena anng the mMpugned notice vide HN and
Notice | NO. ITBAIAST ASias a tanae ee" Uated 25.05 2093
under Sertion 148 of thes Income Tax Act and the | mMpugNnESd Order hear Ing
CNN and Notices No. fTBAVASTER)4 ASAIO 2-241 G85 T478D4C) dated
Pee, Zag oe
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&Oumens of Sr dyothi Raine Anumolu Advocate for the Petitioner and
SLA. Radha Nyrishne Advocate for Resprndants,
WRIT PETITION NoO- 21845 OF 2023
Between:
Mr. Kishan Kumar THotakura oS AQ. Mp FP Moora Chandra Rao, aged 58 years,
Qee Business, H No. D4-20-Q/8, G-3. Bhavana Apartments, "Hinagar Colory,
Vilayawada - 520 QOS, Andhra 2 Pradesh
Patitioner
AND
1. The Assistant Com mussioner of Income Tax, Circle 2¢4), Vilayawada, ¢
R Building, 1 Floar Annex, MG Road. Vilayawada ~ Soo B02, Andhra
Pradesh
ay
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3
he Principal Chie Canmnmnissioner of tr fcome Tax, Andhra Pradesh and
Telangana, Hyderabad Room No. 822. 9" Pigg f, 8 Block, LT Towers.
TO-2-8, AC Guards, Hyderabad - S00 004. Telangang
3. Assessment? WIA, Income Tax Department, National &-Assesament
Genter, New Delhi, Room No. « 409 28 Floor ER famp, Jawahariat
Nehru Stadium, Now Delhi - 770 005
Respondents
Petition under Aricte 9 <0 of the Constitution of india is Med p Waying thei
in the clfcurmisiances stated | in The affidavil Hed therews: ih, the High Court may
be pleased to issue a Wit of Mandamus cr any other aopropriate Wr, Order
oF Direction, declaring
a. the order passed by the 1 Respondent, uss JABAL) Of Ihe Income
Tax Act, 1981, dated O4 Od 2022 | beanng DIN and Notice Ne.
ITBAVVAS TIE aay CUA2-23/ 1 OA P4883 evil, for the Asses sment Year SO78 .18
and
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WRIT PETITION No-
1805 OF 2023
3
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Sehwvean:
ada . 8?
¥, Vleyay
8 Pradesh
teens
Anh
Petitioner
AND
3. Assessment Un
Ht. Income Tax De: paririent, National e-Agsassment
Center, New Delhi, Room No. 801, 2 Floor, E-
Rams, Jawaharial
Nehru Stadium, New Ces
Respondents
Petition under Article 226 of the Constitution of India is Aled praying that
in the circumstances stated in the alidavit filed therewith, the High Court may
be pleased to issue a WHt of Mandamus or any other s appropriate Writ, Order
or Direction, declaring the order passed by the 1" Respondent. u/s § 148Afc)} of
the Income Tax Act 196 1, dated OF 04.9029, bearing DIN and Notice No.
IT BAVIAS TIE MASA s2099 39) HW TOdS844 5050). for the Assessment Year 2015-18
AND the notice issued by the 1" Res Spandent, u/s 148 of the income Tax Act.
C
VOSt, dated OF D4 2022, bearing DIN and Notice
TTBAVASTYS/1 48 HeO0SS-BaN O8PG 4s 40320), for the Assesernent Year 2078 -
1S arbitrary, Hegel bad iq law, vidd-abdnitio, viclative of ihe orincigles of
natural justice apart from bein folative of Adicies 14. TSU ig) and 385 of the
Consitution of Indie AND Sec. I4SA of the Income Tax Ast, 1884, ane
borisequently set aside the same in the interests of justice.
IANO: 1 OF 2023
Pelion under Seciion 154 CRC is filed' pre aying thal im the
crcumstances stated In the affidavit Med In support of the writ helition, the
High Court may be pleased fo stay afl further proogedings, including any
POCOVErY, Pursuant to the notice issued u/s '48 of the Income Tax Act 7 SS,
dated O7.04 2002. bearing DIN and Notlee No iT BAIASTISA 4S 1/2082.
231042844 ae for the Assessrient Year 2095 "TG, pending disposal of
f
de of the High Court,
The petitien corning on for Nearing, upon perusing the Petition and the
affidavit fled in support thereof and the order of the High Court order dated
orem:
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Act, 4867, dated + 8.08. 2022. bearing CHN and Notice No.
MBAVASTISM48 1/2002 £2351 O42 75439661), for the Asse sssment Year S018 .
as arbitrary, Negal bad in | ¥, vold-ab-initio, violative of the principles
of natural justice, apart fram re wolative of Articles 14. ISCNg) and S88 of
the Constitution of Inia and Sec 1484 of the Income Tas Act, 1984, and to
consequently set aside the same in the interests of justice:
IA NO: 1 OF 2093-
Fetiion under Section TST CRC is Med Praying fhat in the
arcumstances stated in the afiidavil fled in sup PROF oF the writ petition, the
Nigh Court May De pleased fo Shay 3H further proceedings, including any
PScaVery, Pursuant to the notice issued WS 748 of the Income Tax Agl 1864,
Gated 18.04.9022, bear hg DIN and Notice No ITBAIAS TSN 48 V/8022-
20N04: 2FRAR 386(1), for the Asses ssiment Year 2045 . 16, pending disposal of
WP._No. 32088 of £023, on the fle of tie High Court.
The petition coming on for hearing, upon perusing the Pelion and the
alidavit filed in Support thereaf and the orders of the High Court dated
14.12.2023, 11.01.2084. 14.6 O2.2024, 06.05 2004. 20.03. 2024, 03.05 S024
T2OF 2024 2.07 28a & | 05.08.2084 rade herein and "BON Hearing the
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arguments of Si AVA Siva Kartikeya, Advocate for the Petitioner (hrough
virlual mode) and Sx A.Radha KNshna. Standing Counsel for the
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LT ON,
Feltion under Section 161 cece is Med praying that in the
"rcumsiances stated in the affiidawl fled in Suppart of the writ petition, the
High Court may be pleased to issue a wrt, order or direction more pan rhcularly
One in Ihe nature of Wii ? Mandarnus decar ing the Assessment Order vide
QIN No. TRAIASTISN 47/0004.24/ TOSGGRERGO(1) dated 30.08. g0e¢, passed
by the Respondent No.1 for the AY 2077-18 as being In violation of the
ornges of natural justies, in comravention of the oravisions of the | CNS
Tax Act, 1964, arbitrary and unreasonable, besides being violative of the
Petitioners' rights quaranteed under Articles 14 and 19f1}¥g) of the
Gonsttution of india, and COnskeguenhy
¥
fe
St aside the same, panding disposal
The petition cami ING on for hearing, upon perusing the Setition and the
affidavit filed in support thersef and the earlier Order of the High Court dated.
IIS 2023, 14.01 2024, ees TESS 2024, O2 047 Ged. 30.04 2084.
O2.07 2024, 1S. O07 2094 aa q7 oa 4 & 05.08 2084 made herein and upon
Hearing the are gumenis of Ms. Jyothi Raina Anurriolu. learned COUISS
representing Sri Chatla Gunaranian, Advocate for the Petitioner and Sri Vv uhey
-
K Puona, Standing Counsel for the Respondent Nos.1, 3 2 4
WRIT PETITION NO: 323479 OF 2023
Sefwaan:
Ws. Spartek Ceramics India Limited, Regd OF Na arsinganuram Mitta Pater;
Mandragiri Taluk, SE Oor Andbra Pracesh.s4? We. Rep. by ts Authorized
Kanes
Signatory, T.Mar
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IA NO: 1 OF 2028:
Petition under Section 484 GPC js filed praying that in the
circumsiances stated in the aff davit fled in support of the wrt pelion, the
High Court may be pleased to Stay the operation of the impugned Order yid
CIN No TBAASTYGMN47/2093.24/7 08888 SOSZO(T} dated 30.09.2093. including
Demand Notice vide DIM & Nolice NolTBAVAST/SHBBfa0e4.
eS OSEGSESSSi1) dated 30.09.D0e3 (Demand Notice) and notices of
penally Nos. ITBAIPNL/Si27 7 NO} FA023-24/105 SUBSRS 11} dated 36 00 2ne3
CPenally Notices"), pending g dispesal of WP No 32179 of 2025, an the fle of
rane
the High Court,
The petition coming on for Rearing, upon perusing the Petition and the
affidavit fled in support thereof anc the earlier Order of the High Court dated:
14122023, 11.01 2oz4, eOe2024, ° 11.03.2024 O2.U4 2024, 30.08 20R4
Q2.07 2024. 12.07 2024, 29.07. ore4a & as. O8.2024 made hersin and UGH
hearing the arguments of Ms. Jyothi Ratna namo isamed counsel
representing Sri Chaila Gunaranian, Advocate for the Petitioner and Si Vilhay
K. Punna, Standing Counsel for the Respondent Nos t,o 8 4
WRIT PETITION NO: 32486 OF 2025
Setween:
Mis Spartek Ceramios indie Linn tec, Regd Of Narsingapuram Mite Palen
Mandragiri Taluk, Chittoor, Andhra Pradesh-S17 102. Rep. | by Hs Authorized
Signatory, Tani
«Petitioner
AND
1, The Additional Aioints Depuly' Assistant Commissianer af income Tax,
National Fees IASS/E-Agseesment Centre, Delhi. income Tay
ru Sy
Neh
3
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Hy
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Demand Notice vide DIN ane Notice No. fTRA [ASTAS 1568/2093.
24) TO5888 88981) dated 30.09 2003 ( Derand Notice J af notices of pe: rally
Nos. [TBA /PNL 1S poy CY) fo) (9023-94 4 OSES88S02(1) dated ao. O8. 2023
(Penalty Notic ES, DENUINg dignos Sal oF WP No 32788 of 2023, on the He of the
High Cour,
THe petition SONNNg or for hearing, upon perusing the Petition anc ihe
affidavit fled fq SUPPOr thereof and the earlier r Order of the High Court dates.
14.92. 202 S. TPOL2024. 12.09 2029, 14.08.2034 07 n4 5 2024, 30.04 90e4
02.07 2024, 12.07.2004, 20.07 aed & 05.08.2024 made herein UDON hearing
ihe argurnents of Mes Jyothi Ratna Apumoly, learned BQuUNSel representing Sri
Challe Gunaranian, Advocate for the Petivioner and Sri Vilhay K. Poy IN,
Standing Counsel for the fespondent Nos 7, 2 % 4.
WRIT PETITION NO: 32364 OF 2023
Rehveen:
oe
Mis Vilayaoranatha Agro industries &. G05, Gadevanry, Cadavapur, Kankpadu
Mandal, Krishna ~ 834 TS1, Andhra eratlesh Represented by iis Managing
Partner, Mr. Rama Nrishna ¥ alamanchil, Sto Mr. Nanga Rao Yate manchi,
Petitioner
AND
3. Phe income Tax Officer - ware <3) Vijayay vada, CR Buliding, 18 Floor
Annex, MG Road Vilayawada, Andhra Pradesh «$20 902
2. The Principal Chieg Commissioner of Income Vax, Andhra Pradesh and
Yelangana, Nyderahed Room No: 922. gi Floor '8 Block. LT Towers,
Th2-3, AO Gus ros, Hyderabad ~ sori; O04, Telangana,
a. Assessment t i, Income Tax Department, Nat ional &-Assessrient
Canter, New Delhi Ream No: dad, 2 Finer, E-Ramp, Jawahartal
Nehru SHadiuin, New Daihy - PTO O03
» Respondents
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. seyeeald ¥ yey Chae eee
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WRIT PETITION NO: 32366 OF 2023
Between:
Mr. Venkata Konda Reddy Band), Sve, Air. Rama Chandra & Reddy, aged 43
years, Occ: Business, NUNo 14.44 S51, 25 Line, Ralas Garden, Guntur - See
O07. Andhra Pradesh.
. Patitianer
AND
1. The Incame Tax Oficar ~ Wer ro 1¢f}, Guntur, © R Suites ngs, Kannavan
Thofa, Guntur ~ 629 00 1, Andhra Pradesh
2. The Princioa! Chief Cor mirissioner of income Tax, Andhra Pradesh and
Telangana, Hycerabar So, Ream Ne. 922 9% Floar, 'B' Block, iT Towers.
12-4, AS Guards, H iyderabad ~ 800 004, Tals Ingana,
ad
to
wo
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ae
=
ft. . Income Tax Department, Nalona! &Agsagsmant
Genter, New Delhi Room Na. 404 2 Floor, &-Ramp. Jawaharlal
Nehru Stadium, New Delhi- 170 G09.
. Respondents
Petition under Article 298 of fhe Constitution of Incia ed praying thet
in the clroumstances © Stated in the affidawt Sieg § therewith, the Hi gh Court may
be pleased to issue a Wit of Mandamus or any other anpranriate Writ, Order
or Direction, decta: paces
a. te order passed by the 1° ' Respondent, WS T4SA(d) of the Income
Tax Act 1981, dated 28.03. 2025, bearing DIN ans Nowic
NoJTBAIASTIF/1484/2022-23/1081246820(1), for the Assessment Year 2018
G
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WRIT PETITION NO: SS388 OF
<
Sshwean
oy
wt
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Bas Ls
Pas
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ab
. -Petivioneris
¥. The incorne Ta Hiner ~ Ward TT) Guntur, ORR aikdings, Kannaven
x
Thota, Guntur - $3 a2 O04, Andhra Pra; desh
4
N
N
§
é. The Principal Chie of Commissioner of income Tax, Andhra fra adesh and
langana, Nyderabad Room No. 922, 9° Plone 2 Slock, LT Towers,
Te
TO2-3, AC Guards. Hyderabad - 800 oge, Telangana.
we.
irc,
Assesament Unit, income Tax * BSpartment National e-Assessmant
Genter, New Deihi, Roam No 4 1. 2 Floer, E-Ramp, Jawaharlal Nehru
Stadium, New Deihi - 10 G03.
~.Respondant/s
Patifion under Article 226 of the Consitug ion of india is flea Draying thal
in the circumstances Stated in the affidavit flea {herewith the High Court may
be pleased may he Pleased to issue @ Wot of Mandamus oar any wher
ug?
appropriate Writ, Order or Dy rection, dectar rg:
a. the order passed by the 1% Respondent, u/s T434(g) of the Income Tay
Act, 1964, dated 6.04 e0c2, bearing DIN and Notice Ne
ITBAVAS TEM 48 aoqp SMOF25B03 1801}, for the Assessment Year
7
5. the notlee issued by the 1° ¢ 38
1964, dated 05.04 2022, bearing DIN and Notice
NOTBAIAS TS! 4S U2089.93/4 OF2558343/ 1} for the Assassmant
Year 2044 4 S:
arbitrary, egal bad in Iw, voids nL, Wolaiive af the principles of
natural justice Spar from being violati of "Artic! HES T4 7901 Nod and aes
=
of the Constitution of india & Ser 1484 of ihe Income Tax Act, 19681.
ang Consequently set aside the Same in he interests of justice,
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be pleased {9 issue a Writ of Mandamus or any other appropriate Wit, Order
or Direction, declaring,
a. the order passed by the 1° Re Nespondent, u/s 148Afc) of the Incame
Tex Act, 1981. dated ca. 04.2022, he aning DIN and Notice No.
MPEAIAS TIF MA8Al2022.23/4 04286 S05
fthe Ist Respondent, ws 148 of the incame Tay
(1) for the Assessment Year 25 Ta ~
£
iG and b. the noties issued by
we
Act, 1861, dated o8 o4.9000. bearing DIN and Notice No.
ITBAVAST/SM48 1/2029-234 04266 847201), for the Assessment Year 2048 -
arbirary, egal, Sad in law. void-ab ini io, violative of the principles of
natural justice apart from being violative of Arictas 14. 49) Tyg) and 285 of the
Constitution of india and sec. 148A of fhe teome Tax not ISSd, and
consequently set aside the sare in the ingenssis of justice.
IA NO: 1 OF 2023
Petition under Section 154 opr is fled praying that in ihe
crcumstances stated in the affidavit Hed in Support of the writ petition, the
High Court may be pleased to « Stay all further proceedings, iackuding any
Pecovery, Dursuant to the notice issued wT 148 OF the Ine ome Tax Act, 199%,
Gated 08.04.2022. bearing CIN and Notice No fTRAASTIS/148_ 1/2022.
EN 10426684721}, for the Assessment Year 2018 -19, pending disposal of
W.P No. G2488 of 2028. on the Sle of ¢ the Nigh Court.
The petition coming on for hearing, upen perusing the Petition and the
afidavil Hed in support thereof and the Order of the High Court, . dated
19422023, 23.02 2084. as os. ed, 12.07 2024, 29.07 2084 & 05.08. 902
made herein and upon hearing the arguments oF Sr AV AS "athens
Advocate for the Petitioner and of SLA. Radhe Krishna, Standing ¢ Gounsel for
Respondent Nas 7 to 3.
erde
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2 9
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fone B a SS % Gwe @ § EB
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bearing ITRAVAST/SNS6/209 3. 244 QSSTYSPINT) dated 25.05 20032 passed
by the 4° Respondent, withou | imposition of any conditions.
[A NO: 1 OF 2025
oe
Ms
at
Petition under Section 151 CEO is Ned praying that in the
rcumstances stated in the affidavl Sled in s Suppart of the writ petition, the
High Court may be pleased to clrec i the 4 Respondent not fo take any
ne {oN ENS
COGICIVE Steps pursuant to Assessrnent O) der bearing ITBA/ASTISN 47008.
ed TOSSTPS6 11) dated 25.05.2023 ans GOMSequent Cemand notice bearing
IYBATAST/SM S€/2023-28 MOS317 e716 (1) dated 28.05. 2084 passed by the
qh Respondent, pending disposal of the Writ Petition No. ao 740 of 2023, an
the He of the High Court,
The petition coming on for hear Ing. upon perusing the Petition and the
affidavit Aled in support thereof and the earlier Order of the High Court
GLe0T22083, OL OF 2084. 12.07 2024. 29.07.2024 & O8.68.9004 made
herein and upon hearing the arquments of Ms.Jyothi Ratna Arumety
appearing for SriChalia Gunarars jan Advocate for the Petitioner. Sia. Radha
tS
Ny
Arishna (Central Government Caunsel) for Saspondents.
WRIT PETITION NOQ: S8047 OF 2093
Between:
Mr Rama Krishna Yalamanchif. Sio Myr Ranga Rao Yalamanchili, aged 83
@ars, Occ Business, 4. No.6-65, Post Office » Road, Godavarru. Kank! incu,
viavauett ~Se715), Andhra Pradesh
Petiionans
AND
The Incorne Tax Officer, . Ward 2{3}, Vilavawade, © R Bades Ng, et
UM fs eae
a
Floor Annex, 4G Road, Viisyawada - Soo O02, Andhra Pradesh
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PREOOVEry, OLN
fafed
SsO8S OF 2033
.
*
WRIT PETITION NO
Between:
see
3c
Patitionar!s
AND
2, Andhra Pradesh
MHousewlte earning aaricuitur
Pradesh ane
fe
=.
"er
i
Oo oda.
3
Hyderabad -
iyderabad Room No.
x
%
re
Saree
&
xe
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n
win 3
eet
See
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a
ent Unit,
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ye
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a
pe 7
oe y
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Respondaentis
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\
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fadium, A
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hy
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i
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IA NO
Lae
wes
hearing the arqumients of Sr_ AVA Siva Nartkeya Advocate far the Petitioner
and of Sr.A.Radha Krishna, Standing Coun col for tespo orden! Nos. 7 ie 3,
WRIT PETITION NO: 33249 OF 2033
Between:
Ms. Keshamreddy Sireesha, Wo Mr. Reshamreddy Chandrahas Reddy, aged
y, 3° line, Sramhanapalli
2
S years, Occ Business, H. No. 4-7-2106, SBE Calen
Road, Pullvendula, Kadapa - 816 390, Andhra Pradesh.
Petitioners
AND
1, The income Tax Officer Ward 1, Kadapa, Income Tax Office Cudappah,
Cuddapah, Andhra Pradesh
Pad
¥en,
=o TH
The Principal Commissioner of incorne 7 Xs, Tirumall Incorne Tax
Office, K.T. Noad, Tirupati - 5177 801, Andhra Pradesh.
3. Assessment! Unit, income Tax Department, National e-Assessment
Center, New Delhi, Roorn No 403, 2°" Flos yw, E-Ramp, Jaweharial Nehru"
Stadium, New Oedhi- 110 O03.
Respondant/s
Pelion under Article 226 of the Constiidinn of India is fled praying thas
in the circumstances stated in the affidavit filed the rawith, ihe High Court may
be pleased fo Issue a Writ of Mandamus or any other appropriate Writ, Order
or Direction, declaring
a. the order passed by the 1" Respondent, uls - i48A(d} of fhe Income
Tax Act 1964, dated 29.03.2023, Searing DIN and Notes No.
PTRAVIAS TIES SAs2 029-281 08 1629 SS75C1}, for the Assessment Year 2018 -
et len an at dase Saxe, SE nee x ' & Eyes mre "Pay
b. the notice issued by the 1' Respondent, ufs 148 of the income Pax
Aci, 1854, dated 29.03. 9ne¢. bearing DIN and Noafice No.
NBAVASTISM48 1/8022-25/105 162285411), for the Assessment Year 2016 -
20
ST.
ao
of Artic
pad
we
Ss
eg
uf
[A NO: 1 OF 2023
ARN
wo
Matitior
a
incame Tas Act,
ree.
Relwean:
etty, fo
~
ve
Ratigiah Mech
ah
at
Mir Venkat
wa Pracash
here
hin
Sel
~
Beorce
520 007, An
Fetitioner
a
fete.
pera
AND
1. Assessment Unit, Income Tax Department, National eAssesement
Center, New Delhi, Roam No. 404, 2°" Flear, £- Ramp, Jawaharial
Nehru Stadium, New Osthi - 170 003.
=. The Assistant Commissioner of Incare Tax - Circle 2(1}, Vilayawada o
R Bullding, 1° Floor Annex, MG Road, Vilayawada - 590 602, And dhra
Pradesh.
The Frincioal Commissioner of income Tax, Viuayawada, 2. No. 40-8-
tse
19, SAAR. Plaga, Siddhartha Public Schoo! Road, Moghalraipuram,
Vilayawacda - 520 O10, Andhra Pradesh.
4. The Central Board of Direct Taxes, Represented by its Chairman,
Depariment of Revenue, Minisiry of Finance, Govarmment of india,
Secretarial Buildings, New Gelhi- 110 G04,
Respondents
Petition under Article 226 of the Constitution of incia is fled praying that
in the circumstances stated in the afficavil filed therewith, the Hi igh Gourt may
x ¢
o issue a Writ of Mandarrius or any other aopropriate Writ, Order
or Direction, decia rng order passed by the 1 Respondent, us 147 nw See,
No ITBAVAST/S/147/2025- 24/1 08294581711), for the Assessment Year 2018
'7 a8 arbitrary, Siegal, bad In law, vold-ab-iriiio, violative of the orincipies of
natural justice, apart from being viciative of Articles 14, 19¢4 ig) and @85 of the
Constitution of india and Sec 148A of the Income Tax Act 188%, and ic
consequently set aside the sare in the interests of justice.
IA NO: 1 OF 2623
Petition under
£
&
£>
a
s)
Tat OPC is filed prayin
circumstances stated in the affidavit filed in suppor of the weit petition, the
High Court may be pleased io stay all further proceedings, inchucling any
; < Kot ¥
.
xe
noe
&
Neca
ea
© the ord
af
iB
made her.
SO
ee
eh,
& OS 08.
gap
t
at
:
NS
;
he Petition
sanete for t
*
PAE
+ ok
iva Rarikeya
AS
ar
F
é
SrLAy
arguments of
Stand
Pi,
WRIT PETITION NO: 33232 OF 2023
Sahween
e
x
:
i
Tek:
ir Venkatat Ras
doc. Business, HN
Potitionarns
AND
ding, (8 FY
St PP
Gg Ooe
ge
aa
Rh
:
x
S
CR
ome Tax, Vieyawada, DO No, 4.8.
ay,
rajpurs
ghaly
Misc
re Sy ATER
Viayawada -
%
&
Responden
Petition under Article D&S of 'the Constitution of india is Hed praying that
in the clrcumstances stated in the affidavit fied therewith, the Nigh Court may
be pleased fo issue a Writ of Mandamus or any other aporopriate Wr, Order
ar Direction, oselaring order passed 'hy the 78 Respondent moufs 14
1448 of the Incame Tax A cH, TSS
SAT
f,
BAVAST ISN 47/9082. vod be en }, for the Assessment Year 2018
the Constitution of { ca & See 188A of the Income fax Act 1964. and to
Gonsequenty set aside the same in the |
IA NO: 1 OF 2002
Pattion under Section 154 PC is fied oraying that in
circumstances stated in the afidavit fled in support of the wrt petivion, the
High Court may be pisased fo stay all further proceedings, including any
recovery, pursuant to the order paased by the 1" Respondent. u/s 143 rw
Sec. 1448 of the Income Tax Act, 1964, dated #4,03.2025, bearing DIN and
Nokce Now ITBAVAST/S 1472002. 2 TOSIS88783(13, far the Assessment
Year 2018 -19. Pending disposal of WP 33299 o¢ 2020, an the file of the High
Court,
MNT dated
f 2
affidavit Med in support thereof and the sarher Order of the High ¢
Sf i2 2023, 12.07 2024 & 29.07. ZOeémade herein anc pan Aeaying the
arguments of SAV A Siva Kattikeya Advocete. for the Petifioner and of
oflA Radha Krishna, Standi ng Gaunsel for respondent Nas. 1 io 3
WRIT PETITION NO: 33847 oF 2023
Between:
Nalaray an Gbulapuram, oid. fate Exshumaiai Mudatiar, Aged about 88 # years,
Rio.122. Pudikupoarn Pudi mRuppam Vi. Karur Post, Tada Mand al, Nellore 53
407), Andhra Pradesh,
Fatitioner
AND
fon
SON
-
Fhe the
gen
Respondents
OF wri
gst xsby f ee
HOS Wich re
Be
my gy
Bat Nor
Fie re
ae
&
£
Hy
Seven :
ect
wa
cay
ke
Sf
Ls,
¢
*
dby k
aad
AVP
a cyeder,
fon ds
S
"
ar
2 OF 2023
ue
ea
a
IANO
tat
ae
PTBAIASTISi 447 /2093.94/4 0552490081) snd PAN ABIPOSSS8K for the
TS CAY"), pending dispasal of WP 35847 of 2023. on
The petition coming on fur h searing, upon perusing the Pelitian and the
afidavil fled in support thereof and the orders of ihe High Court dated
$2028, 30.04.2024, O2 OF 2084, 12.07. 2004 so oF bot4 8
05.08 2024 made herein and upon hearing the argumerits of Ms. Deepa Yenna
oo
Fed
mo
z ox:
x
Ny
fhe Pettioner and Ms. iswarya, learned Juniar St anding Counsel,
p>.
representing Sd Vihay K. Punna. icarnec Senior Star aging Counsel for Inco
Tax Department for the Be espondants.
WRIT PETITION NO: 660 OF 2024
Between:
--
"rakasa Reddy, aged about 54 1.164,
roe
oh
feng
a
rel
4
arn
5
baa)
aa
oa
5)
rey
oh.
roe
nee
ae
om,
te
"3
ot
wo
oi
pee
ea
a
bead
"es
o
Kaza, Mangalagir
Petitioner
AND
-
J. The Union of india Represented by ifs Secrelary (Revenue), Ministry of
.
Sinance, Deparimant of Revenue North Block, New Delhi. 719004
4
é. The Principal Commissioner of income Tax, Guntur Guntur Distict
rd-dtT), Guntur, Guntur [Metriet
Respondents
¥
f india is fled praying that
RS
ied
C4
a]
hey
oe
%
em
<y
ad
i
oe
oad
a
aa
Data 9
send
8)
why
Petition under Articie
in the circumstances stated in the affidavit Hed therewith, the High Court may
mature oof Writ of Mandamus deca ring ITBAIASTIF MN 48A(SCNYV202 4.
ae > NERA eheste wt 8 LER HRP a " . ©
MOdTOSS84SC1} dated' 19.03.2087 under Section 7484 im) of the income
Tax Act, 1967 and passing the consequent order der Section 148Afd) of the
4 cpanel
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saat bas & ay me "ee Eh qe. te "40% nin e "A Bey ee oe 7k
ce er A aed pees Poe Se alae we hens ae
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cre at hens hae a me show tees tems iy yer 3 eg Me ¥% eg ont Lae; 423
ee eek * £4 trot f 'Hy 4 hen, oe . oy, od ie § Ia
al "gy ik. teed 3 ihe ce ? a ; fy saan irs vhees ig gr bond
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a aed og he, Root ras pad po wt bow 'haa Pana 'a Cs 4 pe
ae hel Phen oS tth nr ees ee: wh noe thes, ee "Ks thoes Se '" ty Kered
Ae. grrr ae , aS] 4 fone hy, opm Ee ye ont cars vad aed omy sapnne ene: we
hoon eee op 3 boven we "4 foe fet Soa oh 1G bet ad at * oa va ra
yee. 4, ¢ freee, . " ae eee iota $ #hy 2 . see. é %y
enon Te tek Ue ee a ae ne a fon fy 5 a 8 "f pon ; baal
tod Send ONE 5 as Py
Semand noice vide {[TBAJASTYSSSBOO83. o4N HOITFSS2601) dated
2e.03.2024 is Funder Section 156 of Income Tax Act and Penalt ty
bearing ITRAVPNUISIOPIE/2089- 24/4063772 2649(9) dated 22.00.2084 issued
under Section 274 read with Section S71F of the ITA, Pending disposal of
W.P.No.660 of 2024, on the fils of the High Court.
pe
The ae coming on for hearing, upon perusing the Petition and the
affidavit fled in support thereef and the earier order of the Hi gh Gourt
GaledUe OL2084 14.02 2084 OF fa 208d asoy 2084, TS08 2084,
TOF 2024, 29.07.2624 & 08.08 2024 made herein anc x par Rearing the
arguments of Ms JYOTHI RATNA ANUMOLU Advocate for the Petitioner, Sri
ULM. V. Prasad (Central Gavernment Coun sel} for Respondent Noo? and
sr. Vihay K Punna, Senior Standing Counsel for Respondent Nos.2 to &
WR PETITION NO: 4285 OF 2024
Between:
Venkat Srinivas HN ajo Mr Lavu Bapineedu, aged 66 years
By
4
Oco: Business, H.No.20-23-1, Tadepailivari Street, yaraopet, Viayawade -
520 002, Andhra Pradesh
Petitioner
1. The income Tax Officer, Ward 2¢¢), Vilayawada, Central Revenue
Buildings, 1 Floor Annes, MG Road Vijayawada - S820 002, Andhra
Pradesh,
The Principal Chief Camrnissioner of eome Tax, Andhra Pradesh ane
Ne
Telangana, Hyderabad Roam Ne $22, Fioor, B Block, UT Towers,
10-2-3, AC Guards, Hyderabad - S00 004, T langana
Assessment Unit, income Tay Gepariment, National a-Assessmant
fae
Canter, New Dethi, Room Na 401, 2 Ficor, &-Rarnp, Jawaharlal Nehru
Stadium, New Delhi - 170 008
. Respondents
, % . oe : ee ts Ry be tes ne ks "t3
a, Lee x > ag Z ¥ te Be Ce 'ed "ad e 5 a 4
5) m a "9 Oe ue thee, bees ens hie, vs Go aS 4 Grok ee
or on ae fev ny, 3 beeen yy We TS. td £z vada , 4
wee pan 'eat ee Po 2 aa Gt a Speen net ce, ok" open, 5
a th te i es oe "a oo a rs
yes, £S "3 bat ths we 3 is ve ER ea . ad wae "e f
C3) aot - fea "apie A on wen SE * jim a ge 6 took ps
Swe % n Petes ca) oy ioe 44 eres we re « a) Sere HS ia : Co aa] pe
+ se ane! hee £4 ai eee is ES oe Lot 4 pre, ~ note, awe s . ae
83 if en pee oan : LA hon wee paeets * apeee = as) wong 4 wee is Po
Nd eee boon. _o betes aa he Saw ian tocar ' " ae oe 7
cn wt eG fe Ege a a a oo eo
ane se ts ad whe tl te ie ab Nd
's 4 sd i ee Seed eee owen s crn nei ieee 1%
DO OP me oo pe oD "se Bm ta rp OES n> a mee a we
Gy ae oe " odie. 'ame ~ poe ae - a x iy 5 der one.
om rn ee des a oe ko Bg ee Bg a
ie te goed Pea ogee ' ; me : 4
weg i 'oe Gg Mon tet ted Bs ig, aa Be
Ue ty we rn id a a ge ok we * ebece acne
as od es fen me oe a a a ee "
wee ar ££ ea oe sah [ste "eee" ine 4 Kew co ae ee Fri oF its
aos : te " a ie aa itt a5 oe o% hast fae) tis
tees ie "E op ia "f & Soe abd bas Yipee uw ad Fs ih eo aa
rr, nS fade, eA ft Fs ona - to - th r tLe feve heey
mn: yer ee a head ia ye Se owe vey : befor fe ees te ow
og! pm , pe 8 ge GR a a Cs; ee ae a
a aon wa fb tea wie ag ee 3 a oa ig a tips
S, A es ht "hn rene te £4 i we oS We Be Pe ee oe a3 bee
ae "a ZA "EO i a a oe tee Rog a "
A ge fe wa, he oe One iy, ie mm ge dS aa
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fe eG "gy "i $s a 0 dm fe 1 nr »
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WRIT PETITION NO
Selween
4292 OF 2024
o
x
oh
Represented by if
°
=
aes
S34 OO
Fetitioner
AND
x Officer - Ward 4,
futt, New Delhi
aienen
Of KR S Towers, RR Pet, Flurg - 584 6
Andhyre
$
2
a
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ser
Shor
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5
H
Ravan,
Andhra Prac
vy, Agy
&
Figs
. Respondents
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we
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the
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fhe wrk
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yy
here
By
4296 OF 2024
WRIT PETITION NO:
x
ue
riomay be
fac In support
a
s
sti
recovery,
Sehwveen
a
&e
MES
.
Ny
Ny
g
nm
58,
. Petitioner
AND
Pane
cs
-
ag
OFT
nda race
nae
BA
ne
nas Hy
Las
Pomes
TO-3-3, AC Guards, Hyderabad ~ sco O04, Telangana
3. Axsessment Uni, income Ta Department, National e-Assassment
Genter, New Dreihi, Roam No. 401. 2°" Fig
5
or, E-Ramp, Jawaharlal
Nehru Stadium, New Dethi - 740 003.
Respondents
Petition under Anicie 226 of the Constitition of India is dled praying that
in the circumstances stated in the affdawt fled therewit 8, The High Court ray
he pleased fo issue a Writ of Mandamus or any ofher appropriate Writ, Orefer
a. ihe orde fy passed by the 1° Respondent, ws 148A(d) of the
income Tax Act, 196%. dated 28.03.2023, bearing CNN and
Notice No. ITSATASTYF A 48Al2082-94/105 1488425 fO)), for the
by. ihe notice issued by the 1° Respondent, u/s 148 of the Income
ax Act, 1981, dated! 28.03.2023, bear img CN and Notice
NBAASTIS/ 148 2022-238 081471117 0), for the
Assesament Year 2016 -1) arbitrary, flegal, bad In law, vold-
ab-iniio, violative of the orincigles of natural i justice anart fram
i viddalive of Articles 14, WSiTig) and 265 of the
so
ansttution of india and Sec. 148A of the Income Tax Act,
TOT and consequently set aside the same in the interests of
justice
A NO: 1 OF 2024
Petition under Section 181 OPC is Aled praying thal in ths
circumstances slated in the affidavit Sled im Support af the wril petition, the
High Court ray be pleased to stay all further proceedings, including any
By
et
a
SS
auer of the High Court, dat
NS
$
gy
ang
£
ery. Pursuant fo the notices issued by fhe 1
in sugport ther
f
PERC
3
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cy
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WRIT PETITION NO: ASSO OF 2088
Sohween:
idhra Fra
x
8
aca, A
a
ayaw
VY
Petitioner
. Rasnoandeants
AND
i
The Principg
2.
goog he
mo SLY
we & %
om
Lat
ad
be pleased fo issue & writ, order or direction more harticularly ane in the
nature of Writ of Mandamus, declaring the impugned order di. 19.04 2002
passed u/s T48Atc}) of the Act vide CHIN No. ITRASAST/E Mag ara023-
en! TOSS 7 780581) and the consequential notice u/s 148 di 19.94.9002 vide
DIN No. U BAAS TSN AR Wele- SAMOS" FSS890), for AY. 2OTS-18,
issued by the JAO (* respondent instead of FAO iG" respondent), as vold,
fiegal, and contrary to the oravisions of Income-tax Act and contrary fo the
Mrnciples of Natural Justic
iA NO: 1 OF 2084:
Y
Petition under Section 157 CPC js filed praying that in the
circumstances stated in the affidavit Med in support of the writ petition, the
High Court may be pleased fo stay all further proceedings pursuant to the
notice wis 145 di. 19.04.2022 of the Act vide ITBAVASTISN48 1/2023.
23104277 8569(1) issued by the 4 Respondent(lad) for AY. 2014-18
instead of 3° rgapandent(F AO), pending disposal of WE, No. 4340 of 2024. on
the fle af the High Court.
The petition coming an for hearing, upon perusing the Petition and the
alidave fled in support thereof and the earlier order of the High Court dated,
TOM 2OR8, 18.04.2024, O2 OF 2084, 1S OF B04, 2G.OF 2024 & 05.08 one
made herein and upon hearing the arguments of Sri AWA Siva Karthi LBya,
learned counsel representing SriQundu Manmohan, Advocate for the
Petioner and Ms, iswarya, learned Junior Standing Counsel, representing
SriVihay Ko Punna. learned Senior Standing Counsel for Income Tax
Gepariment for the Respondents.
P ohere May bee ger Pe fetpy ope
5 a ro veep are a4, oie Lame a Seal
"eg wt, SE ey apf #B fee to ae
Peon ag ts Pree, ott eae) on BoA (oe ie eas tae
aes "4 bod i $ ne a a ved
: a3 7 £5 "ae As , fore re <i ae hat
5 ES pe xs % %B £0 oon a ws ° Soi fs
(ey "on ve. ee ate a a aad pe iced . aaa Ge
we eo tr "yy ee See ate wae
re s s : th. in % ps a By eats: ;
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a 2 6 & @ x G ie cB 3
aus PY weet ge a So Ae Pp ead on a anee
ws a ae & ce Gi be i jn ae G
coed spss = = fy gr ity La
ge Behe eg "fs wo ke oo Be te ge Fr a8 . rd
i Z " a . +r Z 3
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rae, od 'atte nage a i, Seer Pe. " ones Feed 3 a seee ;
oy g we vee te ss we fom BO 3
" q oe 4 £9 B io Zn
af we eet . z o uy " es ee oo gn
hb Sly, ca re F433 4 so fipws nes . i bave "
Se iB Gor co ne nw & a 52 SB fp we a
nae 4 % 'ocad pon * the 3 oo ~~ " bron hipon
ioe A em |, ( we hey an nee sete
hoy gene ay fees ts on : P meee oy oR % are een.
web peng oe a ad fa Gl . ete OP pany
ceed aaa i ans: ee ea iA sg get fire geen ee Ea an
wy EB ; cnr (5 an aa ra ep ey wm © oe, "fa?
pO Bs MR et ben be OS ane yee Wy ©
t%, 3 eee, #G & vo 'ei t ° a oe, aa a % a be "<P ;
CS LS Ps rr ras oo oe "eS a og oo wo ae
iy lan A peed oF 'hon a: . ee ass %
Bx wer heed: na & o £55 aw lapses a S CS. ee hh . inf
et an ood . rn ra oy oS gt @ @& FF & Up,
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ge OG ® nnn gg a 4 ay Men ge up ae
an bens ta wn as pa pam Fee os ro & ac ro cA oD
eg oe eS rs i tes oO i x oy B
ye be po, ae Be EES Co Ae oe Re Bo ee se
Bag oy og GG G&G a re nn: ms aan eo
3 AB PS a saa «se OR SO ey | (3 Meat on rs Ce he
we we ie pie rs et S ee Ricseg 2 a ; maak ees % Pia, "5 wy ' te
came, = a sme ee ge oO wy Pw foe
* os F , ae fon, ron, "a ee Z ie ionaors eek ee we pt Poa peeoe
Lae het ee Geer we ' vs % Ree wees 6% ed rs jor «| od not
j aS i get | COB fore i ™ Se ne, i
os Pn gs Sood rs berm wt Lh sae Mixes ra as my een RS i ne 4
£ Oe ms * f % one os 7% v4 oh £04
Ct Negi is aot ee vgn "agers ne ay % ra oo C3 %, aa ee nad Poot gen is Seat
a mg a nn 4 FE i 2S & "Eo
wo t hese Asem ao $7% ¢ gen rs % cs OL
int a oo @o1 £ £ G ES eB « en jek mS ars
'A, Se eee. re rs, Pate mee ae. a x 1 Oe on. 5 tse y
: & ge | Oe # © oo te og fej ee bere 1 oh Oe Net pone
Co ae BD 2 & @ " 2 ee a 8 a GO @ Eom we
ve oe wee ge & we ke EE Ge.
ce ; ee Cho. © & % wb tL " a i CS
A S&B ao Bm Ee ew Be ~~ & op Eom OS
ee tf be oe oe OM EE » w. ow & ye cn ©) arn. Cp
e et ee 2 8 of 2 © € 2 8 of fi & 2 43 att
a an a aS A ase ee et ee te " "Pe pe vere Gi eM
© xx ae Ng? wr ge fe re 3 eee ne Leer a ir me roa a3 po we
aaane oy 4 ------ lo Aaa "A, ? .. a een wee
OSs con a i ane oan Se te tke ree ian; a meer: ee
ee wie HD ne a rn a a a 3 © ow @ A BO ay
fh a ~ Bm op o bk © ©@ F ee a naar 7 @
eA we & Bop OG Ge 5 8 rn a ae te
ie fo, Meg Rd Ct keg ae nana OR ' 2s > a Oo ne or! be
e fe of ny wg GE a ane, ay ay ne
foe be an we nn ae an a a7 Bo eS G ey og as:
a HE fem ie nn as a 7 | cap 3 gf 2 & tet gin
Ree to, AED bb & Tl @&@ & 2 2 ae a Ae
wy (te 08 a 2 na om os oY & B w= § Oo 15 Ue
2 * hee. sara : Dia Meee heen '$4 sone: ong? Mette . io
'he 8 Bi mm ££ Eee yw & Be B mn 68 @ a ns. a
on a an neg : me ee ob fe # a
xe & & eS ' es ae ¢ Ee oo Ey
Sei ge aren ae a
Sei ME Tem be nr en Oe nS nS ES
thy
£%
calling for the faturn of Income of the Petitioner for AY. 2015-18 and any
CONSECUEN prooredings as lacking In jurisdiction and,
HSeb aside and quash the pending assessment proceedings against
the Petitioner for the A.V 2075-16 on grounds of lack of jurisdiction.
IANO: 1 OF 2024
Petition under Sectlon 964 PC is fled praying frat in the
circumsiances stated in the affidavil filed in suppert of the writ petition, the
high Court may be pleased to grant a stay on the Order dated G7.04.2022 us.
'ABA and Notice dated 09.02 2022 u/s. 148 af the inoorne Tax Act, 1884
for the ALY. 2078-18 and any consequent proceedings again & Pettoner
Herein penne disposai of Writ Pettion No. 48014 of 2024, on the file of the
High Gourt
y
weed
rae
é peifien coming on for hearing, upon perusing the Petition and the
alidavii fled in support thereof and the Order of the High Court, dsfecd
OST OS 2024, 30.04 2024, O27 2024, 12.07 2024, 29.07 2oe4 & OS.08 2004
Mate herein and upan heering the arguments of Sr.P Pavan Kumar Rao
Advocate for the Petitioners and of Srv VUAni Rursar, Central Governmert
Gounsel for Respondent No.1, Sr Vuhay K Purnsa, Standing Counsel for
Respondent Nos. 2 to 4.
WRIT PETITION NO: 4994 OF 2O24
Between:
Ramesh Marniapall, Sfo. M. Nagabhushanam Aged about 65 years, Rin. 42-
TST(F 3) TRhurgukarnmapalem, Ongale, Frakasarn §25001, Anchica Pradesh
(PAN AGSPM2OR8R)
. Petitioner
AND
Steees ca 'a . shpat eg : ne
av bee sped ot f ee ¢. a es a & 43 eae bee eo sit ie
bey fs eh ' bees a oh ae ELE a on 443 at $ £73
ro ee "ee te OG he & " £2 te ns fin,
Peben oo $¥2 oS yas gS a sear te er) heed * £4 5 ty pan its ee 'ye
: pe ; " ae . . fe 4 is Co 'att wires es
yo & ge CE ee rs) wm OFS Se a le ee i ns
res ee My = is wae ee Rec ee o
tt Lt on sam ios ong a at a a : ne ee a irik
igen a ae ne: ay £3 oa oF "pes £4 Ys he SE ene
os we Soke re, 4s / Baa yr tNg ie oe ore ye ee ae % % 7%,
4 bee gy ; Pp Lod on wee ce £3 bees bee ves see. a: "A
" hes ' Senaic 7 rn + + is pie a Laat
fea won, gt ra tt CF at, EE as) 0 iy ; ben '
% pe, on Eee Sood, ge ers an) see wnee TA besa Ye a ee
re eet te re? a sa a ce Be os
Rad ht . ale " on wie iy Sore wee rayon, and aa
Ione " * fa pe wis RS RSS SP get Seca see a ie
Boon. Pees ' foe re ose ind ewe va 63 ry ae 4
a foo ° my gy ow ew an nn eB
; ° 4 cee a ee Py i oa % - Sah foe
go ite oe 3 fe OS fo me ES YS kc EB
a ee vanes hers ¢ whee i oon dee. he bees be os Sona ta!
As 2 mm to we og Gee
be! aa a) Me bas ar ' is
a ce te og ie my , oe 8 @ a
. , pers , naan ex righ tae 7 ies rt', tae!
anf hee ee Tied eh + 1 03 me @ wo & % & ie
Ftp , tty toh % att sain ae th Z
won be, fa ota fe fo te Bg me, fe & Go ne
» ta : va an a a mA es, in SE gen
Fey ke al g © B oe i Se ms
pas "y oe oars 3 bun. ye fe "E% eat oe ra % ett GP eve, "hy
gor " the on Lo 'how. a . 7s 7 wn ped: fie
os Te posees fee pee SS FF pe oa ig nS 5 en Oe rig,
" ot £% stem £ é 3 Se - £4 neh bone : z
few g # np i OO" ote -- OSD aod
od roe res - f gees wwe. vb WE
- yo be tn ie-oe rash oe pe Og aN pred va wg pas
Gs Sew: Ana aoe "of pow eee iG fr, apes ee pac freer bed ,
ye vs aa 6 fon a been ; pele - 63 oe eee iA beg Ne,
oo OM a 2 "eo ES Co Ch ue a cp as UO
% %& Ye fe ten Be Se i ( ye wk eT
Le a BY Z yon oe a a ee e ew aS Pca = A pie Ck «il
a el hon oe to te ae doe Soe tee,
& ae hb be mm mp EO oh Og PG 3
wa, (EE : i es aa tee GES cggone ae Ry ry gh
ie Excd rt ee) oe ie nay ee f . ba bab ae wo
'ee ans pe in to 4 " > re ar?) ae Be
'ee Gj SC wy fk ees "Y a rs by
ss oh nn ca we ES Te th Gr +, ca oe i Sag
"8 eke we Se ee La a re Re toe
ye be we Sa So % t2 So Oo ge &
yee EEE Tees Mee py acca ns Sees a ae @ ,
pans one ws Mo OF me 'une ren ty woes 5 Qe wes (ea re, bre
coed ? - ay , ee bee a pre Ne it
Oo Ee obs ae; : Box Hi Mine Beene i a Se ' 2
Lf on a ipod fy et & rs '< ro, £s 2 ies nd "3 yee wed an
bere 'aitrn Pace isa] aes Sed CP x, A el oes spot oren Pa 'hott Fal va thew
Bs. 63) "oe ae on cre, ea bee igen 4 Co pe aed pe
i ue wey we rr Ons £ bee oe "s See 4, re fae Ls)
Gi te eee id at oe ry, al aE cai on, eh Br ee
age Ny oe on aw * re spe, ao
a. ~ at Loe my * pe ag hen ae Meee fe gen oat sheet
r t a, a "r . ~ aa rey "4 poe
bow wood ns , aid ay ioe how Sane cy Ay te 'nat ry % ere ae
i aa Oe at oe "ep fe a a G@ Ss
i - wo we 3 ; " det Ce ios a ¢ rs 4 ee 5 the
oy a : ws £% pee a ae an if ood hs x Cty EE wR
ae es tae 4 ma: re. ead os we
a ne nn an ee ete RC ey gee Bye
VA Be Oe ap wt a nn << ane ye o£ &
= & & & Lk an, eS Egy oa os
aeeee ¢ Fa xe bo Px) 6 ie pores, , £3 cheat me ee 'oa eet
we hed ere a ; a a ae © aa Rest "A - ES ee at
i a: Sos a, ne <5 ioe ie iD , pe OS CS a € Rn 4 Ets
Ge ey iB, ay £3 BE pe OE Gor, Ne a 2
an + as ne an Bot te a me * rn a rs ane, ; i
i ee Se ce ne Ge OR inrd
on Sat! Lt ad me AN: te ad Pye age wok oe sta peed coos Bites vped. 0 ee
ene "pani chon a? ties ef sheet wn oo fas: Son : 6 ss yee
Pada " a wy ' i a ak 'a oe ee ¢ f3 oh te te a rp ks
Bee g @ & Bo RM - HR i #2 wm BD ry RP
a i Ee he OS i a ee Ue ae
ee chow ce AS gen eae
am f & ES (on MS
Ge en ER ee wo £e OG
a a ns a ss oF
bore aS Shen EAS is) ben ;
a a a an, my ee OB even rittn
2 eas Rab, ne tide f £5 Sine" es
oe : te & ve
ot% is te Sh
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ete 5
IA NG: 1 OF 2024
Petition under Section 151 of CPC is fled praying that in the
circumstances stated in the affidavit fled in suoport of fhe writ peition, ihe
Nigh Coun may be pleased to grant a stay on the Order dated 29.03.2023 us.
i48ACq) and Notice dated 25.03.2023 ufs. 148 of the income Tax Act 1964
far the ACY. S016-17 and any consequent proceedings against the Peliioner
herein, pending disposal of WLP.No4AG9t of 2084. on the file of the High
Court
The Pebtion corning on for hearing, upon perusing the Pelition and the
affidavit fled in support thereat and the order of the High Court dated
2? US. 2024, OF OS 2024, 02.07 2024, 12.07 2084, 20007 2084 & 05.08. 20%
made hersin and upon hearing the arguments of Sy.P. Pavan Kumar Rao,
Advocate for the Petifioner, and of Sr ¥Y\VAniH Kumar, Central government
Standing Counsel for the Respondent No.1 and of SriVihay K Punna,
£
standing Counsel for the Respondent Nos? to 4.
WRIT PETITION NO: 5453 OF 3024
Setween:
Ms. Vilayalaksho Movva, Vo. Mr. Rambabu, aged 7S years, Occ. Business,
H.No 244-15-2, Ashok Nagar, Near KPOT High Sehool, Eluru - Sa4 602.
Andhra Pradesh
Petitioner
AND
. The Income Tax Officer Ward 1, Eluru, Income Tax Office, 23-8-4- NES
KR S Towers, RB ret, hun - 884 O62, Andhra Pradesh
é The Pincipal Commissioner of Income Tax -1, Hyderabad, [T Towers.
exele
VO-2-3, AC. Guards, Masab Tank, Hyderabad - 500 004, Telangana.
a
ee
La
4 rs
Pr bees Set
" a 8 be
. we, £
nn amo Bae Sey fen ER
Bs Cy od Eo we fa fe sage
ee non xe CA ony Gs aye tf
ee eS co 'se fr eg a
Se co no: pe % ® oe he oh
$3 4 eee aed (i ; ry és
ceed oe a ang ay 2 i ond be
com ae be Se is = wag
o ie fe RS wae UE Se
con on es ey ted on x iE
fe ae % ; oa ts
Mey Ey iad ' & a
£e a wenn oS "
: Ge mee 3 iy
a pence, f aot
é ros f
' bore
rs
pits
o 3 mh, as ha
mm & 4! ay ie
sol cea 3 <r ay oe ;
, pe 'siche 1% Sovock wee ied a:
3 a , ~ ze YB aa oe @ bt
a saae isa bees peer wd
"et Ga a : on we Jae. wee,
ee ee th fh we wei Yeu 'ehpine
a an ne uy wae ein C.
a | oe to Tee :
? 6 2 E , ee ts :
Lb! * a Sp "ee ge bee a4 oe,
: Se pe nn ar mee aa ve
4 oa theres 4 egare ; ee, he agree. She
ign fp Boe. a sce 4
i SS ro ns re nn oar ie we
" : on a me is el a ce ei re
rad Soaed vi * i tae on, eed >
we me mS o, a, A oy oo ae
i os ' tS om] pan oe Le ies
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No TBAVAST/S/148 1/8022-251042501846}, far the Assessment Year
2015 ~ 16, pending disposal of WP.No S452 of 2024, on the fle of the High
The petition coming on for hearing, upon perusing the Petition and
ine affidavit Med In supnort thereof and the Order of the Migh Court,
OL 03 2024, 03.05.2004, 12.07 2024, 20.07 2024 & 05.08.2004 made
herein and upon hearing the arguments of SNAVASWva Karikeya
SS
be,
Advocate for he Petitioner, and of Sri Wihay K Punna Standir ng Counsel far
fhe Resoondents,
WRIT PETITION NO: 6304 OF go024
Detween: .
Ms. Rukminarima Atle, Wo. Mr AV. Subba Reddy, aged 55 Years,
&
. NUK Road. Nandyal -
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Andhra Pradesh
Patitioner!s
AND
Y. Assessment Unit, Income Tax Ds "pariment National e- Assessment
Gerter, New Delhi, Room No.- 401, 2°° Floor, E-Ramp, Jawahanal
Nehru Stadium, New Oelhi - 110 609
2. The Income Tas Offeer, Ward 1, Nandyal, income Tax Office, 35/188,
Pale
oarggeva Nagar, Nandyal- 51S $01, Andhra Pradesh
ag,
Yhe Principal Commissioner of income Tax, Tirupati, Income Tax
Kad
Office, Near SBI, Tilak Road Branch, K T Road. Tirupall - 81750
Respondent's
we
Fetiiion under Aricie S26 of the Cansttution of inca js Sled oraying thet
in ihe clcurmstances stated in the affidavit fle theraw Hh, the High Court may
be pleased fo issue a Writ of Mandamus or any other apnronriate Writ, Orde
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Petitioner
AND
wa
3. The Union of India, Rep. by Hs Seeretary, Ministry of Finance, New
3
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omrissioner of Incorre
c. Deputy Cormmissianer of Income Tax, Circle 8(1), Visakhapatnarn,
§. Faceless Assessing Officer, National Faceless Assessment Centre,
income Tax Department, New Osihi.
Respondents
of fhe Constiution of India is Med praying that
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in ihe clroumstances stated in the affidayl! fled therewith, the Hig!
be pleased to issue a writ of Certiorarl or any other appropriate WHE ore
direction, calling for records of the impugned Notice dated 93.03.9023 under
section T48A(b} for AY 2016-17 and order dated G1.05.2028 passed under
#3f%s tS?
section T48Atd) passed by the no No tT for ACY. 26 and
consequential Notice dated 37.03 2023, issued by the Respoandent Nod under
section 148 of the Act for AY 2015-17 and declaring the Notice dated! 23405-
e023 and the Order and Notice, dated 31.03.2023 as Hegal, arbivary and in
siark violation of the provisions of the income Tax Act, 1884 and consequent ty
quash/setasicde the same .
IA NO: 2 OF 2024
rettion wider Section 157 CRC is fled praying thel in the
croumsiances stated in the affidavil Hed in suppert of the writ gefition, the
Nigh Gourt may be pleased fo stay the operation of () Notles dated March31,
aQ2s issued by the Respondent No. ¢ under Section 148 of the Act fur AY
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. The Income-Tax Officer, Ward-l, Nancdyal Town and [istrict, AP
. Respondents
Petition under Acicie 228 of the Constitution of india Is fled praying thet
nh the circuristances stated in the affidavit fled therewith, the High Court may
be pleased fo issue a writ, order or direction more particularly one in the
nelure of Wht of Mandamus declaring the Proceadings of the 5" respondent
vide DIN & Notice Ne ITBAVAST/SN48 1/2082-231042639842(1) dated OF-
U4-2022 given under Section 148 of the Income Tax Act 18817 and the
consequential Assessment Order dated 23817-2023 in CNN
No PTRAVAST AS t47i2023- S4/ 10583022394} passed under Section 147 read
with Section 1448 of the Income Tax Act, 1964 (Act) are arbitrary, legal, ulire
VIPes, against Principles of Natural Justice, violative of the Sean BFaVISIONS of
the Incerme Tax Act 1961 and Uncanstitulional and consequently set aside
the same
{ANO: 1 OF 2024
Petiion under Section 1&1 of PC is filed sraying that in the
of
ed
circumstances steted in the affidavit fled in support of the writ petition, the
High Court ray be pleased to slay the operation of the impugned Order vide
Assessment Order dated 29-14-2039 in Dk N Nol TBAVAS TSM 4 7/202 3-
@WTOSSS0e 2501), pending disposal of WLP No 7394 of 2024, on the fle of
the High Court.
The Felition caring on for hearing, ugan perusing the Petition and the
afidavit fied in support thereof and the order of the Hi gh Court cafed:
ae.03 2024, OS 04.2084, OF OS 20C4, T2.OT 2024, BO OF BNe4d & OS.08 S024
made herein and upon hearing the arguments of SAT Sreedhar Advocate for
the Petificner, and of Sri Vibay Ko Punna, Standing Counsel for the
<8
oh
7894 OF F024
™
WRIT PETITION NGO:
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iA NO: 7 OF 2024
Petition under Section 151 of CPC is fled praying that in the
crcumstances stated in the affidavit fled in support of the writ petilion, fhe
High Court may be pleased to stay all further proceedings, INCNG any
NS
GSE gy
&
recovery, pursuant fa the Order passed by the 1" Respondent, u/s 147 nw
1, dated 29.01 2024,
bearing DIN." UBAVAST/S!147/2023- 24/1060229080(1), for the Assessment
Year 2015 -16, pending dispasal of W P.No 7894 of 2024. an the file of the
pec. i44 rw Sec. 1448 of the Income Tax Act, 186
The Petition coming an for hearing, upon perusing the Petition and the
ad
affidavit fled in suppart thereof and the order of the High Court dated:
28.05.2084, 12.07 2024, 29.07. 2024 & 65.08.2024 made herein and UC
hearing the argumanis of SLA VA Siva Kariikeya Advocate for tha Petition
and Sr A.Radha Krishna, Standing Counsel for resgondent nos.1 to 3.
WRIT PETINON NO: 7695 OF 2024
Between:
ft
MrPraveert Kumar Reddy Vankireddy, Sfo. Mr V. Venkata Swamy Reddy,
aged OO years, Occ Business, R/o. 3-380, Society Colnany Road, Near
Bhaskar Mik Depot, Madanapaile, Chittoor - 547 S25, Andhra Pradesh
Fetiioner!s
AND
1. Assessment Unit, Income Tax Department, National eAsseasment
Garter, New Delhi, Room No 401, 2nd Floor, E-Rarin, Jawaherial
Nehru Stediurn, New Cedhi. 179 G03.
rs
The Income Tax Officer, . Ward 1, Madananaile, income Tay Office. 2-
q
Ml Road, Society Colony, Madanapalis, Andhra Pradesh
arom
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. Respondents
Pethon under Aricle 220 of the Constitution of India is fled prayin
in ihe circurnstances stated in the affidavit fled therewith, the High Court may
be pleased to issue a Writ of Mandamus or any other appropriate Writ, Grder
or Dyecton, deciaring that the order passed by the 1 Respondent, u/s 147
cw Sec. 144 of the Income Tax Act, 1961, dated 13.04.2024. bearing DIN and
Notice NoJTBAVAST/GMAT/2023- 2408255381201), for the Assessment
Year 2018 - TY as arbitrary, Segal, barred by linifetion, bad in law, veiduab-
Indio, violative of the princinles of natural justice, apart fram being violative of
Articles 14, T2800 }g) and 285 of the Constitution of India and Sec 148A of the
income Tax Act, 1961, and to consequently sel aside the same in the interests
IA NO: 1 OF 2024
Petition under Section 151 of OPC is fied praying that in the
circumstances stated in the affidavit fled in support of the wrif petition, the
High Court may be pleased to stay all further orceecings, including any
recovery, pursuant fo the order passed by the ist Respondent, u/s 147 sw
Sec. 144 of the Income Tax Act, 1991, dated 15.03 2024. bearing DIN and
Notice Now TTBAVASTISM4feo2s- 2406258381204}, for the Assessment
Year 2016 -17, pending disposal of WLP_No. 7708 of 2024. on the fle of the
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3. The Assessment Unit, National Faceless Assessment Cen ire, Income
Tax Department, Ministry of Finance, Room Ne.407, 3°" Einor, E -Rarmp,
Jawarharlal Nehru Stadium, Delhi id ons.
for of India, Rep by tis Principal Secretary, Ministry of Finance, 3°
Finor, Jeevan Deep Building, Sansad Marg-Naw Delhi-d 10004.
~~
. Respondents
Petifion under Article 226 of the Constitution of India graying thal in the
get oy "
v
cicumaances staled in the affidavit Hed therewith, the High Court may be
peased fo issue any order ar direction more particularly one in the nature of
Wilt of Mandamus or any other appropriate writ or order or direction declaring
the Assessment Order of the 2° responsent for hs
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(Annexure PT} passed under S
Aes, 1997 with reference to the notice dP O7 N4 207> (Anmexure P-2) issued
Wis 148 of the Act by the 1 respondent, after following the procedure laid
down Under clause (cd) of Sec 148A of the Income lax Act 1981 di OF 4 2039
(Annexure P-3) was without granting sufficient time to fle the objectiane and
appartunity of personal hearing is contrary fo section Sec 149 Ray Sec 1484
and Sec 1514 of the Income Tax act (herein affer np
without juriediction and also in violation of principles of natural fustics. Hence,
the orders of the 3° respondent is Hable fo be set aside.
IANO: 1 OF 2024
Pen ab wy gs Ro te eR EPS or AO OEY 4 Te * 3 tam Seis Soy. BA wy < de
Pelion under Section 151 of CPC is fled praying that in the
crcumstiances Staled in the affidavit filed in sumport of the writ metdian, the
High Court may be sleased to grant Slay of al further proceedings,
sei 4 SS -- Ay Pipeiee ne Ce Cr: ee Page Sha ee
consequent to the Assessment Order of the 3° respondent, for the
assessment year 2OTS-16 wih DIN No fTBAVASTISN4as/eoe..
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the Assasament Order of the 3° respandent for the assessment year 2018-19
wih DIN No. (YBAVYAST/OMNS 7/2023 -s4/10h8590189 CO} dated 27.09 20235
(Annexure P-1) Passed uncer Sec 147 RAw Sec id4d and 1448 of Income Tax
Act, 1861 with reference fo the notice issued Us 1468 of the Ant by the 7°
respondent df 08.04 2022 (Annexure P-2), after following the oracedure laid
dawn Linder clause (d} of Sac 1484 of the Income fax Act 1987 di. 08.04 2082
(Annexure P-a) was without granting sufficient time to file the oblections and
opoortunily af personal hearing is cantrary fo section Sec 149 (b) RAw Sec
145A and Sec 15174 of the Income Tax act (here n affer referred to as the Aci)
is without jurecdiction, barred by [imiation of me and alse in violation of
principles of natural justiog. Hence, the orders of the 3° respondent js Hable to
Ky
he set aside.
fA NO: TOF 2024
Petition under Section 751 OPC is fled praying that in the
nm support of the writ pelttian, the
High Gourt may be pleased fo grant stay of all further proceecinags,
consequent to the Assessment Order of the a responden!, for ihe
agsasament year SOIS-TR with TTRAVAST/S/147/8023-24/ 7056890169 O}
dated 27.09. 2029 (Annexure P-1), pending disposal of WP No 8154 of 2024,
i
The peliian coming an for hearing, upon perusing the Petifion and the
atidavit fled in support thereof and the order of the High Court dated
OS.O4 2084 T2068 SOesd TS OP S024 20 07 S024 & OF. O8 2064 made herein
and upon hearing the arquments of Sri K ADIT SIVA VARA PRASAD. Advocate
ywihe Feltioner and of Sn Vinay K Purnna, Standing Counsel for Respandert
Nos, j te Sand of Sr J. UM V Prasad, Sounsel for Respandent No.4;
8256 OF 2088:
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further praceas
Assesamert Order df. 26.02.2024 passed by the 2°° Respondent u/s 147 cl
Sec 144 nw Sec 1448 of the Income Tax Act 1961 dated 26.02.9024 bearing
DIN and Notice No ITBAIASTISN47/2083-24. 10817911811) for the
Assessment Year 2075iSand al the
DOL26.02. 2024, pene
Court.
ling disposal of WR
The petiion coming on for hear
afidavl fled in support thereof
S.Q4 2024, 19.06.2084, TS.O7 20G4 89 OF 202
amd upon hearing the argumerts of Sri
Advocate for fhe Petifoner, and of SRI
3
Government Counsel for ihe Respondent No.1, and
Senior Standing Counss! for the Respondent Nos 2
WP NO: 8266 OF 2024:
Between:
Gandredd Kondal
Rig, DO No To
Simfachalam, Visakhapatnam, Andhra
t Sunhdachalam, Mala
IF
SEES,
ead
a Rao,
2, Simhachalar
Prarlesh
AND
1. The Union of india, Represented by its Sec
consequential
S256 of S024. on fhe fie
upon perusing the Petiic
and the order of the High
O24 & 05.06.2024 made herain
d af SREVIGHAY K
yt Main Road, Near
cretary Ministry
rena noes
noand the
mourt dated
FPeddibhaila Venkata Sai Rajesh,
Cantal
SUNNA,
UMUV PRASAD,
, aged about 70 years
cvi Hostal,
o~.Petitinner
of Finance,
North Block, New Delhi- 770 004
2. Assessment Unit, iIncame Tax Oenartment, National eAssessment
Centre, Room No 401, 2°° Floor, &-Ramp, Jawaharlal Nehru Steadiurn,
New Delhi 770 006
3. The Income Tax Oficer, Ward 2{5)}, Sankara Matam Road
Vasakhapainan, Andhra Pradesh
. Respondents
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pe oa $ ee g' Oy toh, af 2 rie
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8274 OF 2024
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arbirary, without jurisdiction, viclate of Ariicie T4 of the Constitutinn of India
and consequanty set aside [he same:
SA NO: 1 OF 2024:
Petition under Section 157 CRC is fied praying that in the
ccuimistanices stated In the affidavii fled In support of the writ peltion, the
High Court may be pleased to stay all further proceedings including collection
r
of tax pursuant io the Reassessrmant order dated 06-03-2024 pean LEN
ITBAIAS TSN 47/202 3-241 OBS0858 721), pending disposal of WP.No S281 of
24, on the fle of the High Courk
The peidion corny on for hearing, upon perusing the Petition and the
affiidavil fled in support thereef and the order of the High Court dated
Oa 04. 2024, 19.06.2024, 1O.07 2024, 20.07 2024 & 5.08. 2084 made herain
and upon hearing the arguments of Sa M Naga Deepak, Advocafe for the
efiioner and Sri Vuey Kurmar Punna, Standing Counsel far the Respondents:
WP NO: 8282 OF 2034:
Retweean:
Ganga Eswar Kona, So. Surya Narayana Kona, aged about 49 years, Rio.
ONG. 2-0/2, Thodangimandaiam, Rommanapalie Vilage, East Gacdavari
Custricl, Andhra Pradesh.
. Petitioner
1. The Nahonal Faceless Assessment Center, incorme-tax Gepariment,
New Crsihi, india
>
2. Assistant Commissioner af incame Tax, Carcle 1, Kakinada
¥ a oe steer 3 5 ae Teteee aw $4, wi, eee
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WP NO: 8283 OF 2024:
Beivean:
Kondala Rao Kotepat!, S/o. Aged about Rio, 1-98, Near Andhya Bank,
Yeleswaram, East Godavari District, Andhra Pradesh §33429
.o Petitioner
AND
3. The National Faceless Assessment Canter, incame-tax Department,
New Dathi, India
2S. fimoome Tax Offier, \Afard 1. Turd, Andhra Fradesn
The Assessrnent Unit, income Tax Deparinrent, Ministry of Finance,
GSavernment of {nda
espe
Petition under Article 226 of the Constitution of Incie is Aled praying thal
if fhe circumstances stated in the affidavil fled therewith, Ihe High Court may
be pleased fo issue a writ, order or direction more particularly in the nature of
§S8Aic} dated O1-04-2022
hearing DIN ITBAYASTIFN484/S022- 2390424714810}, the consequent
notice dated O1.04.2022 u/s. 148 bearing DIN ITBAIASTIGN48-1/2082-
a writ of mandamus declaring order under Section 4
ee
eal tO4ed TFS? and the sequent Reassessment order dated 10-09-2084
g
bearing DIN (TBAIAST/S/T47/2028-24/ 1068230257704) as being void, illegal,
arbitrary, without jurisdiction, violate of Articfe 14 of the Consitulion of india
and consequently set aside the same,
IANO: 1 OF POS4:
Petition under Section 181 CPC is Hed praying thet in ihe
circumstances stated in the affidavit fed in support af the writ peliian, the
High Court may be pleased to stay all further proceedings Including cofection
Bt
of fax pursuant fo the Reassesernent order dated 10-03-2024 bearing DIN
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arbiirary, without furisdiction, violate of Article 14 of the Constitution of Indis
and consequently se{ aside the same:
IA NO: 1 OF 2024:
Pelion under Section 757 CPC is filed praying that in the
circumstances stated in the affidavit filed In support of the writ petition, the
High Court may be pleased to stay all further proceeeings including collection
cue
of fax pursuant fo the Reassessment order dated 23-09-2024 bearing DIN
g
TPBAVAS TAQ 47/2023-24/1 0832590050), pending disposal of WR No. 8254 of
2024, on ihe file of the High Court,
The petilion coming on for hearing, upon perusing the Petition and the
s
affidavit fed in support thereof and the order of the High Court dated
WV OG S088, 1SEOP 2024 & O8.08 2034 made herein and upan
hearing the argurrents of Sd Sri M.Naga Deepak, Advocate for the Petificner
and Sn Viley Kumar Purnia, Standing Counsel for the Responders:
WP NO: 8285 OF 2024:
Between:
sr Lakshrni Pasupuletl, Wo, Sambasivaras Pasupulet!, Aged about S7 years,
3-19, Nekkallu (Post), Thulluru (Md), Guntur District, Andhra Pradesh - 922
Petitioner
AND
entre, income-tax Department,
wets
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New Defhn, india
2. ingem 8 Tay Officer, Ward 2(1}, Guretur, Andhra Pradesh
2. TRe Ass essrrnent Uni, Incame Tay Departriant Ministry of Finance,
Gavernment of india
. Respondents
s High Court may
re
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oF etitioner
}. The National Faceless Assessment Center, Income-lax Denpariment,
New Delhi, India
2. incarie Tax Officer, Ward 200), Guntur, Andhra Pradesh
3. The Assessment Unit, income Tax Qepartment Ministry of Finance,
Government of India
. Respondents
Petition under Aricie 228 of the Constiution af india is Med praying that
in the clrournstances stated in the affidawi fled therewith, the High Court may
be pleased to issue a writ, order or direction more particularly In the neture of
a writ of mandamus declaring order under Section 148A(c) dated 07-04-2028
bearing CIN [TRAVAST/FASSA/20Se- SaTOdeos4e4doy), the sonsequan
notice dated 09-04-2022 u/s. 148 bearing DIN ITBAYAST/S/M148_1/2022-
2304267507 Gihand the consequent Reassessment order dated 21-05-2024
bearing DOIN FYBAJAS nf Sitar S02 3-24) 1 OBS0G4 28204 k
arbitrary, without jurisciction, violate of Ariictle 14 of the Constitution of India
and voncenuently set aside the sarne:
IA NO: 1 OF 2024
Petition under Section 151 CPO is fled praying that in the
crcumstances siafed in the affidavid fled in support of the wrt pelition, the
High Court may be pleased to stay all further proceedings including collection
of tax pursuant to the Reassessment order dated 21-02-2024 bearing DIN
ITBAVAS T/S!147/2023-24/1 08300438204), pending disposal af WP No Seo? of
2024, an the fle of the High Court
a
The petitian coming on for hearing, upon perusing the Pelion and the
atidavit filed in support tharanf and the order of the High Court dated
(4.04 2024, 19.06 2024, 18.07 2024, 29.07 2024 & 05.08. 2024 made herein
°
WRIT PETITION NO: 8372 OF £024
and upon hearing
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Act by the 1" respondent dt 23.03.2023 (Annexure P-2), after following the
procedure laid dawn Under clause id} af Sec 148A of the Income tax Act 1961
a 23.86.2682:
ahyections and opportunity of personal hearing is contrary Io section Sec 149
oS
"Bon Jexure PS} was without granting sufficient time to fle the
(2) RAv Sec 148A and Sec 157A of the income Tax act (herein afler referred
to as the Act) is without jurisdiction, barred by limitation of time and alse in
Vigkation of principles of natural justice. Hence, the orders of the 3°
respondent is liable to be set aside.
IANO: 1 OF 2024
Petition urcer Section TS) of CPC is fled praying that in the
orcumstances stated in the affidawi fled in sugport of the writ petition, the
High Court may be pleased to grant stay of all further proceedings.
consequent the Assessment Order of the 3° respondent, for the assessment
year 2070-17 with DIN No. TTBAIAS TIGA 4 7/2083-s4/ 1058985552 (1) dated
ze. 122023 (Annexure P-1)}, pending disposal of the Writ Petition No. 8872 of
a
2024, an the Me of the High Court.
The Patiion caming on for hearing, upon perusing the Petition and the
afiidavil fled In support fherecd and the earlier order of the High Court deted
04.04. 2024 OF 08. 20284 12 OF 2084, 29.07 2024 & 05.08 2024
and upon hearing the arguments of Sri.k_Adi Siva Vara Prasad Advocate for
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fhe Peftioner, and oof SriVihay K.Punna. Standing Counsel for the
Mesgparident Nos} to 3, and of Depuly Solicitor General of India, for the
Respondent No.4.
WP NO: 8827 OF 2024:
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AND
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The petition coming on for hearing, upon perusing the Petition and the
afidavil fled in support thereof and the arder of the Nigh Court order dated
16.04 2084. 21.08.2024 & 18.07 2024, 20.07 2024 & 85.08 2084 made herein
and upon hearing the argurnents of Sn MNaga Deepak, Advocate for the
Fetioner and Sn Vihay K.Punna, Senior Standing Crunsel for the
WRIT PETITION NO: 8649 OF 2024
Between:
Sei Venkata Rutumba Rao Kovelarnud:, S/o KR Wadhusudhana Rao Age
years, Qceo Business RAN ARWPAYSSOK S9A-5.18/3 Flat No-t 18 Srhac
Suiding, Funtime Road, ony, Viayawaca, Krishna ~ S2Q008.
AndhraPradesh, incia.
_ Peditioner
AND
1. The Income Tax Cificer, Ward 2(1) Vilayawada, C8. Bufliding, 1° Floor
Annex, M.S. Road, Vieyawada, Andhra Pradesh- -8QQ004.
i
om:
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534]
ai Ghief Commissioner of Income Tax, AP and Telangana,
iY Teawvers Masab Tank, Hyderabad-S00004.
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ingeme Tax Oenerimert, National Faceless
ert
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Assessment Gerdre, Delhi, Ministry of Pinanne Room
Fioor, E-Raimp, Jawaharial Nehru Stadium, Delhi) PO008.
. Respondents
Petiion under Anicie 226 of {he Consiitulion of India graying thal in the
circumstances stated in the alfidave fled therewith, the High Court may 5
oleased fo issue @ writ, order or direction, more pariiculanly one in the nature
of Wnt of Mandamus, deciaring the Assessment Order cf. 30.01, 2024 passed
by ihe 8° Raspondent ufe 147 rw.etddB of the Income-tax Act for AY. SO4S-
TO vide OIN No. ITBALASTSS/147/2023-84 4 080255851), which is passed as
&@ consequence of the order passed ufs T4646 dh OF 04 2022 vide DIN No.
%
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Petitioner
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WP NO: 8006 OF 2084
Rehween
IANO: 1 OF 2024
Counsel for the Res
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a
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1. The Union of india, Represented by is Secretary (Revenue),
Ministry of Finance, Chapartment of Reverue, North Block, New Osih
~ TEGO
3. The Principal Chief Carimissioner of Income Tax, National E-
Agsessment Centre, Income Tax Department, Delhi, 2°° Floor, E-
Ramp, Jawaharlal Nehru Sladtum, Delhi- 110 003
Ra5
Tre income Tax Officer, Warnl-1, Proddutur,
4. The Additionaloinl/Depuly/Assistant Commissioner of Income Tax,
National Farelass/E-Assessment Centre, Delhi, Income Tay
Jemariment, Deihi, 2°° Floor, E-~Ramp, Jawaharlal Nehru Stadium
Delhi 1] PO00S
& Assessment Unit, Income Tax Department.
eek
Respondents
Petition under Ariicie 226 of the Constitution of India praying that in the
croumptances stated in the affidavit fled therewith, the High Court may be
-- to issue a writ, order or clrection rmore particularly ihe ane in the
nature of Wirt of Mandamus ~
"adh
A) declaring DIN and Notice No. TBA JAST /F A4R8ACGSCN) (021-22
AOSV 15487 (1) dated 21.05 2082 under Saction 14GA(b) of the Incame
Act, 1989 CITA") and DIN and Notice No. [TRA JAST (Ff AaSA f2022-
SS/TO4 2583688) dated 11.04.2022 under Section 1484 id} of the [TA and
Nofice bearing DIN & Notice No. TTBAIAST/S/148_ 1/2082-S a) TOR 2888857}
dafed 17.04.2022 {ssued by the 3"Respondent for FY 2017-18 (A Y¥ 2018-19)
as being arbirary, Hlegal, unreasonable, In contravention of Section 148A of
the Incame Tax "hot apart from being vidlative of the pnincigles of natural
justice and Anicie 14 of the Constitution of India and consequently set asice
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respondent No.7 and of Sr. Vuhay K Punna, learned Senior Standing Counsel
for Income Tax Deparirient for the respandent Nos 2 to 5;
WP. NO: S085 OF 2024
Retwean:
~.
Hyma Rao Chandra, Sfo. Chandra Venkatramaiah, aged about S6 years,
7B
fo.4-817 Nandigama, Nandigama Adda Road, Sattenpalll, Guniur - S22 400
Patitioner
AND
{. The Union of India, Represented by iis Secretary (Revenue), Ministry of
Firrance, North Block, New Oelhi- 170004
The Prngipal Chief Commissioner of income Tax National E-
Assessment Centre, Income Tax Department, Gein), 2°° Floor, E-Ramp,
be
Jawahanal Nehru Stacium, Delhi- 710 0038
The Income Tax Offfcer, Ward-G(1), Hyderabad.
hye
bs
The Incerne Tay Officer, Ware 1 1), Guntur
8. The Addtional aint (Deputy 'Assistant Commissioner, of income Tax
National Faceless /E-Assessrrent Qethi, insorme Tax Gepariment, Delhi
énd Floor, E-Ramo. Jawaharlal Nehry Stadium, Delhi 710009.
Respondents
Petition under Article 228 of the Constitution of India "es that in the
circumstances stated in the afidavit fled therewith, the High Court may be
pleased to issue a writ, order ar directinn more pariicuiady te one in the
nature oo of Wr af Mandamus = declaring Notice -- beariry
TRAVAS TIF MASACSON W202 28 -23/ 1 050048546907) dated Sa.022025 under
Section 148A 5) of the Income Tax Act. 1967 CTA} and passing the
Atte,
consequent order under Section 148 Ati) of the ITA bearing
TBAVIAST/F/1A8A022-25/ 10811 222n4it) dated 22.03.2023 and Notice
"er
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ST) 23.03.2024 under Sectian
2iێ rw S.2PiF of the (TA and Penalty Nofice bearing [TBAIPNUIG/271
CTMoye023-24/1 NGSS28565(13 under Section 274 nw S. 271i Ne} of the [TA
dated 24.03.2024 passed by the 4° Respondent and direct the Respondents
not fo inate any coercive steps against the Pellicner, panding dispasal of
WP S062 of 2024, on fhe fle of the High Court.
The peliian coming on for hearing, upon perusing tee Petition and the
afidavil fied in spmport thereof and the order of the High Court cated
Ze O84 9024 19.068 2024 1S .07 2024, 2S.07 2084 & O05 08. 2024 mace herein
and upon hearing the argurnents of Srl Jyothi Ratna Anumolu Advocate for the
Peltioner and of Sri Venna Hemanth Kumar (Central Government Counsel for
ihe Respondent No.l, Sri Vdhay & Punna, lesrned Seriar Standing Counsel
for incame Tax Department for the Resoandent Nos.Z to 3
WEP NO: 9128 OF 2024:
Between:
Venkanna Cora Ranumilll, S/o late Rama Rao, Age 7&-1-) Gandhipuram 2,
Danavaipel, Ralahmanedry, EG District 533703, Andhra Pr
a Pastitioner
AND
ecretary, Finance Ministry of
Finance, North Block, New Delf: 770004
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Petitioner
AND
1. Tre Incorne Tay Officer, Ward-2{3), Vigyawada, Andhra Pradesh.
2. The Union of india, rep, by its Principal Secretary, Government of Inc
Ministry of Finance, Floor, Jeevan Deeo Suliding, Sansad Marg, New
Daihe? 10004
. Respandents
Petition under Anicis 228 of fhe Constitution of incia is fled praying tha
in the circumsiances stated in the affidavit Ned therewith, the High Court me
be pleased fo issue Wrilof Mandarnus or any other appropriate Writ or Order
or Direction declaring the assessment arder di28.d2 2024 for Assessment
Year 2012-13 as null and void, violative of the principles of natural justice and
canfary fo the provisions of the Act, T9@1 without furisdiction, and
consequently set-aside/quash the assessment order di 28.02.2028.
| A.No1 OF 2024
Peiifion under Sectian (1S? CPC is fled praying that in the
cyoumstances stated in the affidavit fied in sugpert of the writ petition, the
High Court may be pleased to order ay ef collection of the lax demand
raised in ihe assessment order dh.ee.de.20e4 for the Assessment Year 201T2-
13 under the Act, 1961, pending disposal of WP No 9288 of 2024, on the Ne
of fhe High Court,
The pefiian coming on for hearing, upon perusing the Petition anc the
alidavil fied in support thereof and the order of the High Court order dated
(2.07 2024 made GA LA Ne? OF 2024 and order dated 29.07 2024 &
05.08 2024 mare herein upon hearing [he arguments of SREC SANJEEVA
RAO Advocete for the Petlionar, and Sq Vithay + K. Funna, Senior Standing
BE ee
"ae the £75, ene
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yes nS oe ee wa
eneg al ted 4 at i ge " oe a by rer
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ben 4 '. . Oe y LA '
yee £3 ae oor ' eo ae tae "pt ennee ~~ dene iS
ped s sags ra mee + "he sthosk: ie ty thi
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me we a oe ea % & @ os »
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ee tee gy a OG Ge ty "Rom a
bd Hs a % a i oS Irae po S . te -- wae 'aeree %
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as eda ok a ow vee OE 'he 2 bes Ce coe oa we
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Petition under Section 157 GPC praying that in fhe circumstances
stated in the affidayvil fled in support of the petition, the High Court may be
sleased to order stay of collection of the fax derriand raised in the assessment
tT; pending disposal of WP.No.o476 of 2024, on the fle of the High
The petition coming on for hearing, upern perusing the Petition and the
atidavit fled in support thereef and the Order of the High Cour, dated
24.04 2024. O8.08 2024 22.07 2024 & O8.06 2024 made herein and upon
hearing the arguments of Sr. Sanjeeva Rao, Advocate for the Felilioner anc
of Sri Punna Vilay Kumar, Standing Counsel far Respondent Nos. 1 & 2 and
of Deputy Solicitor General for Respondent Noo
WRIT PETITION NO: 9577 OF 2024
Between:
Sramhareddy Arumaiia, Sfo Ani Rededy Rio 3-185, Kunchanapall Vilage,
Tadenalll, Guntur S22507
Patitioner
AND
1. The Union of India, Represented by ts Secretary (Revenue),
Ministry of Finance, Deparment of Revenue, North Block, New Dells
The Principal Commissioner of Income Tan, Vilayawade
fas
The Income Tax Cicer, Wared-2i1), Guntur
4. The Additional/Joint/Deputy/Assistant Commissioner of Income Vax,
Neatiral Facelees/F-Assessment Centres, Dalhy income T
Hepariment, Delhi, 2°8 Floor, F-Ramp, Jawahar fal Nehru Stadium
Delhi 1 10002
Urs
The Assessment Uri, / income Tay Denariment, Gurtur.
i aecsd nk ins.
& e £ BE «= Be et, -- y ,
fe does ge Eagar er a me a ihe a 5 pa
fee her an oe fo ugeor beens ben ron peo on Pas pos een
Eth) bow , 5S ine peed nie re reel hen, cheer tA ; B
ay gC a? wry £% Sees apet Doak sete, faery Rae
tok Cos a ih "eee et Sanoe a wht ang teh
aS os icon ager on Fae tens a + ti
poe bee. wees . th ioe a ~~ 5
te ae oe Th ve nn ae es
oe ee RO oh ' ne on bas a Met ova Me
oe vere ed % a Os ian e
oe Oa gy om % ond ths "fr te vegee eae ay 'ange
B £4 . wo ageer Le we i ng deat pee] aft hove he
ts ge 3 taf ene SE * ret tt wee ,
ar vdeee. ch " vagdee oe ents ces tu is) wd ®
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'ia wt <h £o te £3 ag ba a oe go She 3 eS
oe jf oi por 5 ans
went sist *, i nye pod: wy ae ed ae ewe
tee an _ ef -3 he gt 2 on a a
~ gt Oe ds be oo BBS
. Ut me Sh Me ' 08% ce i ay Sows
Se vee yee tet , oe ; enter a
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ee wo OES gos me) fone C3 ne we i
ean nt a in a a wy: of. "bbe y
CF lene wore Meats eorene poe ao Q eo eres tegr
ie ee "4, ' ns as ber "a om os
Co tee oe fad i tA he ae ; cane cae we
were & oo aig £337 te we "re hee £8
"ihe op £%. a en oe nee fied " wy on
ap be Be ay iy ¢ x, ten 8, td
ped a . Bon fo ER oe sh £4 hon
go a] ss ra Pa fe $4 ts £% a
"one. ca toes £3 Nenad beanie 3 ie woe eed abe, ES
ne ~ bet is both pews eer pas yee. 7 tae
oo eo A Uy « 5 pie Se ies nn anes a
ye " tee, "tage? ns ey, eee.
a nn ne ane 3 o 2 be
x 63 vn, om on Riss Las ot on as fod eeee: i
pea ies er Ld ne woot 2 ih #S
poet Fesoed hee ee Shack vette, "~ oo on Es AMS fas]
an hiewe- ony bees aE Sat Se yee eas, "
us hod 7 P gr 5 m 354 cae | UG
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tries on a ; ne - ety Fin oe A
m, as . on es vier' $£"s oe we ra wen
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oe a Sook rats or) ; % mages back pew ene b
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ar Sn oe ce cine Bs : bee ay SD
cere! ks om pe Mee as
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ih C3 - mest EB few av) ae , "ity
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onees ica Pd - Need. x aut af op
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beg a, "ke @ in eo» tS hos
tf Dees wt cod gree p= 'ei a Ms jotens, re
s bed deck pad ates, " ae ee ey a
"resins We . bea] ca iy . vie Poa "e
a4 as ne ae em ae bee Sate ae ion
uy ait a a Saad oe as bad eae ws
wen £5 a arc pe pe ax wey is
fae or na danas Sa howe ' "e% Lo
ne gor ase £3 ~ on poe ' en wh,
on wo . ¢ fea bag & Era PA oe
mE & Fee we. toy SY
ae we OY ax, ia es oA thy
a ee ae fe fi oR
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pe wnty weeny "ee % fy adel. te :
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; Sue he aed rane} re bare. ; 'gees tk
Gm 6 © aM oy m Lad! ee
a TG & eS ven ee ages | OSE
ty ay ee, oy fwe he er
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Keane Ay Ran wee a3 eat oe
oF a ee Be va
+ a ae "3 oa , xm
ra ee af ",
he s0E8, is
wrth
ard issuing notice under Section 14& of the ITA bearing DIN & Notice No,
ITBATASTISN 48 1/2022-23) 042074810 dated O8 [4.2082 by the 3°
Respondent for re-opening of the assessment for AY 2078-19 and ihe
consequent impugned assessment order bearing [TEAYASTSS/147/2022-
S41 O6304G390(7) dated 20.06.2024 under Section 147 read wih Section
1448 of the [TA and the consequent demand notice under Secthan 150 of LTA
bearing TBAJAST/SN S&/2028-24/1 06304843111) dated 20.02.2024 penalty
notice under Section 2F4 read with Section 2°SAC Ka} of the TTA bearing
ITBAIPNLIG/2 PSAC Kd) FLIZOSS-24 106804 897O01), dated =» _ BOOS 2084,
as
passed by the 5° Resnandent, pending disposal of WP No. S817 of 2024, on
the He of the Mig
se:
ae
&
3
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oe 7
aca
The petition coming on for hearing, ugon perusing the FPetiion and the
affidavil fled in support thereof and the order of the High Court dated
B.O6. 2024 19.08 2024, TSA 2084 & 05.08 2024 made herein and upon
i>
_ hearing the arguments of Srdyothi Raina Anumolu Advocates far the
Petitioner and Sri Viiay K.Purna, learned Senior Standing Counsel for income
Tax Deparimant for the respondenis.
WRIT PETITION NO: 8657 OF 2024
Setween:
Sri Srinwasa Reddy Manukonda, S'o. Sn Koll Raddy Manukonda, aged about
54 years, Occupation Business, Flat Noa. 104, Sri Sai Ganapathi Resiiency
Sra Line, Cid Pattabhiouram, Guntur - 822006. Rep., by his son and GRA
BN
Holder, Sri Manukonda Sandeep Reddy, Sfo. Manukonda Srinivasa Reddy
Patitioner
AND
a
a shoes
shove 0
A , + aka ae het ae
; peed Son, beeee LBs C4 fey af a
wh ee a ene ' on agree - am
ee S Es ae wag, gg 3 e
tpek oe ae re en ngs ee Cy
seen oa Bon in tA ve CA yen pons tp
2 7 oe eet fie Mia ke wee gee raed
feel , ee ee ; nS ec Z
ret eM, et ows Chr pes oth * eee at cheat od
Fe " 3 "eS a an a nn led tm
fee = raid ie vee ns, wey top ge HG
bs ~ Pn "3 Prat Cr qpaee geod. ey ts bran
re pos ro a, ML de" =: mm th sed
Mace is 2 % Sone, ? 8 a wna
peer x3 ogee : Spee hese, A £4 eens bee
Re ty e o foe gm age FD gon ES i
es, wh as os seed peas $ a om @ a
& ot toy tS "er EF oS --s pew nee oe ;
ae a te CO Be UF me a
fove - a Peo " : ea re cf te
or ol DO wae ef Te he
a +, oe @ 4 Be es "fs pas Ch tye
6 %, ; es sence renee sheet ol eh I ay ° (ai
BE the nf we rs an gens "
tye hte: % : an e 4 ot *
gL * wo == OE. ry sd
En é CB Dy & b& BF
sO £3 ge Te ae a es &3 we "
¢y ap See ioe £ a tad 'anane te yen £3
Soe fod boos wee eee We aoe pen s
"et " oa aed 68 oye "OY as
ae tb an es Oy wa
Gr pe ioe: we on a a ue &
me oy nr an ae :
a ya eS ce bee cn
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is CA gy ry ee Le ti Ge de " feed!
: yey, aden coat iy 'i Ue ES te "3 wa £3
@ oe ab , A TAS oh Wy see a ye Lbn a
% ae GF Rw Be Bx >
gene as i ' a vt papas
a ae a an acc we ke hee
<a a es rn a . re CR
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u bot ages fae tS Sa nn a nn ee on Sep
: é % io Lee ig £ z 'i
if rr es "8 CF fet: es ies CA hat ™,
ee a a a an, fens wee
rie er : he bs mas $ Ch te
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cee = pb 8 Sw See ied
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2 Oo Of €@ @ oe S . Go "
the as rng ' ies or ras the eee ts
ope eee a" ee . a a
poe eos eas ron ee i ee wed w ~
gow Aha "a " pee MG ee pan
§ Sven Lak hee foot ef _
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Psd oo nade 5 3 Be aye weet apa veer
peers sh iA aenne he SAF en Ea Cs
Hes nM atet a £3 pee eae. ae fe
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: 4 ceed. ee i
ny Sad nn ee ee
x rreee oot eg) ater wei ser
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wer, tan an on igeee , 2 LS Sesee) "ob snail ee]
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as fa meee. x BG = a Jalon ma: my Lb ne tad
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RAe nenne. Fac tL er Sih Co pea . C3 Seem me
ge pe Seon "ol t bee ee act) ay heat ae
pee ane z % at peor nf" _ 4 het
bon toed 53 eA oe ie: Reve : a er gee. 2h
nn an a vas ge ES fan' 'a id
a a se al 0 pen
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the Ay 204
The peition coming on for hearing, upon perusing the Pelifion and the
affidavil Med in supparf thereof and the order of the High Court dated
420.04 2084, 19.068 2024 15.07 2024 & 05.08.2084 made herein and upon
hearing the argurnents of SrLA.V Raghu Ram Advocate for the Peltioner and
an Vihay K.Punna, leamed Senior Standing Counsel for incame Taw
Denariiient for the respondents.
WRET PETITION NO: OF 15 OF 2024
Daetween:
Halgreeva Infratech Projects Limited, Rep. By Managing Directar, Ground
Fioor, Swethavahana Residency, Sector - 1 MVP Coalany, Visakhapainam -
530040
Petitioner
AND
cof Incame Tax, DOTTVAcK, Circle-
"nee
nord
ma
%
te
i,
ue
ee)
Lee]
ee
Fs
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@. The PCIT-1, Visakhapatnam, Aayakar Bhawan, Dabagardens,
Vishakhaoainan Sanu0eg
3. The Assessrient Unit, Incorne Tax Department, National Faceless
Assesament Centre, Gethi, Ministry of Finance, Room No. 407, 2°
Floor, E-Ramo, Jawaharlal Nehru | Stadium, Delhe PTOO0S.
Respondents
Patiion under Ariicie 225 of the Constiution of Incia is Ned praying thal
in the circumstances stated in ihe affidavit fled iherewilh, the High Court may
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Sr Narayana Meda, S/o. Si Rama Chandra Rac Meda, aged akaut 4? years,
Secupation: Business, 45-04-17, Eluru Road, Gunda ala, Vieyawada - 520006.
Petitioner
AND
4 Assessment Unit, National Faceless Assassment Centre, Incurre
Tax Deparirnent, Ministry of Finence Room No. 404, 2 Floor, E+
Ramp, Jawaharlal Nehru Stadium, Delhi - 170 002.
2. The income Tax Officer, Ward - 2(4), C BR Buildings, 1° Floor,
Annexe, M.G. Road, Vieyawada - 20002,
Respondents
ation under Article 228 of the Constitution of Indiais fled praying that
in the cireurmelanices stated in the atiidayil fled therewith, the High Courf may
be nleased io pass an order or direction, especially one | in the nature of WRIT
OF MANDAMUS holding that the order passed by 'Respondent u/s. 147
rwe i448 of the Act, di02.00.2024 with DIN No BAVASTISI147/2023-
24/108 198863814) for the Ay. 2016-17, as arbitrary, He egal, baci In law, void ab
initio, apart rom being violative of provisions of section 1484 Sasction 149 of
the Act and also contrary fo the olreular issued by CS 307 and pravisions of
section 151A of the Act. and consequently set aside Ihe order passed by 7
rwig 1448 of the Act, dLO¢.05 2024 with DIN No
PPRA/ASTISN 4 7/2003-24/ 10818856890} for the Ay. 201-17 and all
consequential proceedings pursuant thereto.
IANO: 1 OF 2024
Petition under Section 751 CPC jis filed praying that in the
circumstaners stated in the grounds fled in support of the oatition, the High
Court may be pleased to stay all further proce acings, including any recovery,
pursuant fo the order passed by the 4° Sesnondant u/s. 147 rw.s 1448 of the
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fav Sec. T1448 of the Income Tax Act 1864, dated OF .03. 2024. bearing DIN
and Notice No. ITBASAST/SM147/2023-24/1088 15595450), for the Assessment
Year 2015 -16, a8 arbitrary, egal, bad in law, void. ab-iniie, violative of the
principles of natural justice, apart from being violative of Articles 14, 18/1 ia}
and 259 of the Constiution of India and Sec 1484 of the Income Tax Act.
196%, and fo consequently set aside the same in the interests of justice:
IANO: 1 OF 2024
Felifion under Section 787 CPC is filed praying thal in the
circumstances slated in the afidavit fied In sugpeart of the wrif petition, the
High Court may be pleased to stay all further proceedings, including any
recovery, pursuant to the order passed by the 1* 'Respondent, us V4 yh nw
"Sec. 1448 of the Incorms Tax Act, 1961, dated OF 09.2024, bearing DIN and
Notice NolTBAASTISN47/2023-24/1 082 1559540), for the Assessment Year
2015 - 18, pending disposal of WP No OSS of 2024, on the fie of ihe High
Court
The petition coring on for hearing, upon perusing the Petition and the
atidavil fled in support thereof and the Order of the High Court, dated
25.04 2024. 2.07 2024. 29.07 2024 & 05.06.2024 made herein and upon
hearing the arguments of Sri A.\V_A Siva Kartlkeya, Advocate for the Petitioner
and Sri Vuhay K. Punna, Standing Counsel for the Reaspandents.
WRIT PETITION NO: 8794 OF 2024
Between:
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sec. 7445 of the Income Tax Act, 1867, dated O1.038.9024, bearing
DIN ITBAIAS TIS 42023-8481 O84 E ee tone for Ihe Assessment Year 2078
~ 18, pending disnosal af (WP Nog of 2024, on the fle of the High Court,
The petifian coming on for hearing, upon perusing the Peiition and the
atidayil fied in suppert thereof and the Order of the High Court, dated
25.08 2024, 12.07 2024, 29.07 2024 & O5.08. 2024 made herein and uson
hearing ihe arguments of So AV A Siva Kartikeya, Advooate for the Patitianer
and Sn Vuhay K. Punna, Standing Counsel for the nespondents
WRIT PETITION NO: 8797 OF 2024
Rehween
Mis RVE Marine Products Limited, 6-8-9, Romarada Road, Salusumudi,
Shimavaram - 534 202, West Gadavari District, Andhra Pradesh. Represented
by fs Direstor, Mr. Tella Ravibabu, Sfo Mr. Tella Bhupathi Rao.
. Pativfioner
AND
1. The Deputy Commissioner of income Tax, Circle 1,
Rajahmahendravaram, Aayakar Bhavan, Veerabhadrapuram,
Rajahmundry - 533 108, Andhra Pradesh.
2. The Principal Commissioner of income Tax -1, \isak Hapain am 2"
Fioor, Aayakar Bhavan, Daba Gardens, Visak! hapaina ny 530 OSG,
Andhra Pradesh,
Respondents
Fatifion under Article 228 of the Constitution of india is fled praying that
iy ihe crcumstances stated in the affidavit Med therewith, the High Coun may
be pleased to issue a Writ of Mandarnius a any other ang mae priate Writ, Order
or Ciraction, declaring
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WRIT PETITION NO: 8801 OF 2024
Between:
Mr. Mutyalarao Vasaria, S'o. Mr. Vasarila Mutyam Aged 58 years,
OecRBusiness, Rio. $-7-25, Gandhi Nagar, Bhimavaram ~ 534 207, Andhra
Pradesh.
. Petitioner
AND
4 Assessment Lint, Income Tax Denartment, National c-Assessment
Center, New Delhi, Room No. 41, 2° Floor, &-Ramp, Jawaharial
Nehru Stadium, New Gelhi- 710 005.
hs
The Income Tax Officer, Ward -1, Bhimavaram Income Tax Office, JP
road, Sivaraopet, Bhimavaram - $34 201, Andhra Pradesh.
tae
The Principal Chief Commissioner of income Tax, Andhra Pradesh and
Telangana, Hyderabad, Room No. $22, 9° Floor, 'B' Black, 1T Towers,
10-2.3, A.C. Guards, Hyderabad - 500 004, Telangana.
. Raespandents
Pefition under Adicle 228 of the Constitution of India is Med praying tha
in the circumstances stated in the affidavil Hed therewith, the High Court may
be pleased to issue a Writ of Mandamus or any other appropn late Weil, Order
or Direction, declaring the order passed by the 1 Respondent, u/s 147 nw
See i4dB of the Incorne Tax Act, 1964, dated 43.03 2024, bearing DIN and
Notice No. ITRA/ASTISM47/2023-24/1082527885(1}, for the Assessrnent
Year 2046-17, as arblirary, flegal, bac in law, yold-ab-initie, violative of the
principles of natural justice, apart fram being violative of Articles 14,79) Kg}
and 265 of the Consiiiution of India and Sec 148A af the Income Tax Act,
O67, and consequently set aside the same in the Inferests 6 af luslices
a:
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esd, AC Guards, Hyderabad - S00 O04, Telangana,
RESPONDENTS
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fthe Constitution of India is fled praying that
in the circumstances stated in the affidavit Ned therewith, the High Coun may
be pleased to issue a \Want of Mandarnus or any other apsropriate Writ, Order
ar Direction, declaring the Order passed by the isi Respandent, u/s 147 nw
Sec. 144 vw Sec. 1446 of the Income Tax Act, 1851, daled £6.02. 2084,
bearing ON: ITBAVAST/GI 447 /2023-24/1 06152217961), for the Assessment
Year 2018 -17, as arbitrary, diegal, barred by limitation, bad In law, vold-ab-
inifig, vinlativeet the principles of natural justice, apart from being vinialive of
Articles 14, 19(7Na} and 265 of the Canstitution of India & Sec 148A of the
income Tax Act, T8641, and cansraquently set asiie the same in {he interests of
justice
IANO. OF 2024
Petiion under Section 1&7 CRC is fled praying thal in ihe
circumstances stated in the grounds fled in suppeart of the wot petition, ihe
High flourl may be pieased to stay all further proceeding rs, Including any
recovery, pursuant to the Order passed by the 1% Respondent, us 147 sw
Sec, 144 raw Seo. 1448 of the Income Tax Aci, 1861, dated 26.02 2024,
bearing DIN, ITBAVAS STISMN47/2023-24 10815221790}, for the Assessment
Year 2016 - 17, pending disposal of WLP No 9803 of 204. ar the fie of ihe
Fah Court.
The petiion coming on for hearing, upon perusing the Pelidion and the
affidavit fled in sumport therenf and the Order of the High Court dated
26.04.2024, 12.07 2084, 29.07 2084 & 05.08. 2024 made hergin and upon
Pg
Xa as
WRIT PETITION NO: 9805 OF 2024
Sehven:
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VOR-a D-INHES,
Wp faw,
IA NO: 7 OF 2024:
Setiion under Section J57 CPC is filed praying that in the
cycumstances stated in the affidavit fled in support of the wri peliiien, the
Hi
recovery, pursuant io the order passed by the 1° Raspondent, wa 147 nw
sec, 144 rw Sec, T44B of the Incame Tax Act, 1981, dated 27.93.2024.
bearing OYN and Notice No. ITBATAST/S/147/20283-24/ 10831 1217901), for the
Assessment Year 2018 -17, pending disposal of WE No 9805 of 2084, an the
gh Court may be leased to stay all further pra osecings, including any
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fle of the High Court,
The petition ome on for hearing. upon perusing the Petition and the
afiidavid fhe in support thereof arei the Order of fhe High Court, dated
20.04 2024, 12.07 2024, 20.07 2064 & G6.08. 2024 made herein and upon
hearing the arqunenis of Sn AV_A.Siva Rartikeya, Advocate for the Petiioner
8
ees
and Sr Vihay K. Purina, Standing Counsel for the Respondents.
2
WRIT PETITION NO: S806 OF 2024
Satween:
Pottaru Lakshmi Ranta Prasad, S/o. F \fenkata Swamy, aged 88 years,
Qoo Business, Rio.8?-552-1, Madhavinagar, Kurnoal - 518 O04, Andhra
Pracesh
.Patitioner
AND
j. Agssessrnant Uni, income Tax Qenartment, National e-Assassment
Center, New Delhi Room No401, 2°" Floor, E-Ramp, Jawaharlal Nehru
S
tacturn, New Chaihi~ 170 O03.
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hearing the arguments of Sri AAA Siva Martikeya, Advocate for the Petitioner
and Ori Vuhay RK. Puna, Standing Counsel for the Respondents.
WRIT PETITION NO: 9844 OF 2024
Between:
Ms.Anuracha Musarn, Dio. Mr. Rame Narasayya, aged 85 years,
Past,
wets
Oce: Housewila, R/o. G1-304, Indu Aranya Pallavi Apartrrent, Near GS!
Nagole, Hyderabad - 500 068, Telangana.
PETITIONERS
AND
y. Assesament Unit, Income Tax Department, National «Assessment
Center, New Delhi, Room No. 401, 2°" Floor, E-Ramp, Jawaharlal
Nehru Stadium, New Dasihi- 170 003.
The Inoome Tax Offcer, Ward 2/1}, Viayawada C R Buiding, 1 Floor
PN
Annex, MOG Road, Vieyawada~ 826 002, Andhra Pradesh.
TRe Principal Chief Cornmissioner of Inceorme Tax, Andhra Pradesh and
Telangana, Hyderabad Roam No. 828, Sth Floor, 'B' Block, LT Towers,
WO.2-3, AC Guards, Hyderabad - 500 O04, Telangana.
RESPONDENTS
Petition under Article 226 of the Gonstitution of india is fied oraying that
in the cimcurrestances stated in the affidavit fled therewith, the High Court may
be pleased to issue a Writ of Mandarnus or any other appropriate Writ, Order
ar Direction, declaring that the order passed by the 1" Respondent, u/s 147
rav Se. 44 pAyv Sec, 1448 of the Income Tax Act, 1891, dated 14.02 2084,
bearing DIN and Notice No. PTRBAVAST/S/14 7/2023. 24/1 08082587 304}, for the
Assessment Year 2016 - 17 as arbitrary, fegal, bad In law, vold-ab-initio
Viciative of the principles of natural justice, apart fram being violative of
Aricies 14, 790 Mo} and 255 of the Constitution of india & Sec 148A of the
Ss
incame Tax Act, 1981)
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iA NO: TOF 2024
Pettion under Section 787 CrC is Mec praying that in the
croumstances siated in the affidavit fled in support of the writ petition, the
High Court may be pleased fo stay all further proceedings, inciuc
recovery, Pursuant to the order passed by the 1° Resoondent, u/s 147 nav
Sec. 1448 of the incorne Tax XAG T9671, dated 09.02.2024, bearing DIN and
Notice Now [TRAJAST/Si47/2023-24/ 108070587101}, for ihe Assessment
Year S016. 7°, pend ing disposal of the Writ Petition No. 10349 of 2024, an the
His of the High Court.
The petition corning on for hearing, upon perusing the Pelition and ihe
affidavit fled in support thereof and the order of the High Court dated
Of O8.2024 19.06.2084, 18.07 2024 & 05.08.2024 made herein and upon
SRLANM ASIVA KARTIKEYA Advocate for the
Pelttionar and Sa Vubay K.RPun T
be
nearing the araumen's ar é
na, Standing Counsel for Income Tax for the
Respondents:
WP NO: 10361 OF 2024:
Botweean:
Veera Venkata Satya Naga Brahmall Yeanumula, 2-200 Kesavadasupaiem,
Yenumula Vari Street, Sakbinetioalll Mandal, East Godlavarl - 833252, Andhra
Pradesh.
. Petitioner
AND
4. Union of india, Represented by ts Secretary, Department of
Ravenue, Minisiry of Finance, New Delhi.
th
The income Tax Officer, Ward 1, Income Tax Office, Amalapuramn,
Andhra Fradesh - S3as0t
sessment Center,
Os
:
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ie Assessment Unt, National Facensss
income Tax Depariment, New Det
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Nol, SRI VIJHAY K.PUNNA, Standing Counsel for the Respandent Nos.
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and 3:
WP NO: 16367 OF 2024:
Setweesn:
Dharma Raju Yenumula, 3-200 Kesavadasupalam, Yenurida Vari Street
Sakhinetipalll Mandal, East Godavari, Andhra Pradesh - 534202
Petitioner's
AND
{. Union of India, Represented by its Secretary, Department of Revenue,
Ministry of Finance, New Dein.
2. The incorne Tax Officer, Ward 1, Income Tax Office, Amalanuram,
Andhra Pradesh ~ 83320%
2. The Assessment Uni, National Faceless Assessment Center, Income
Tas Department, New Delhi
, Respondents
oN
Pedition under Ariicie 226 of the Constitutinn of Incia is filed praying that
2d PAY
iy the circumstances stefed in the affidavit fled therewith, the High Court may
be ofeased to issue a Wht, Order or Direction more particularly one in the
nature of a Writ of Mandamus, declaring the impugned Notice issued by the
wis 148 af the Act having DIN and Notice No.
ITEAVASTISM4AS TVS028-Sa/1NS0S287 1101} dated 1@ - G2 - 2023 ana ihe
consequent Assessment Cider passed by the Respondent No. 3 uls 147 read
with Seetion 1448 of the Income Tax Act, 1991 bearing DIN No,
ITBAVASTISN4 7/2028. 24 O6277S0634) dated 17 - G3 - 2024 for the
Assessment Year 2O16-17, as arbitrary, legal, bad in law, issued withoul
jurisdiction, and barred by limitation and to consequently set aside ne same,
2D
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Patition under Article 228 of the Constitution of india is fled praying that
in the clrourrstances stated in the affidavil fled therewith, the High Court may
be pleased fo issue a Writ of Mandamus or any offer aporoapriate Wit, Order
or Direction, declaring the order passed by Ihe 1° 'Respondent, u's 147 ray
Sec, 14468 of the income Tax Act, 1664, dated 14.02 8024, beanng
DIN ITBAIAS TIS N47 2003-241 0600083410), for the Assessrnent Year 2018
~ 19, as arbitrary, legal, bad in faw, vold-ab-iniie, violative of the principles af
natural justice apart from being violative of Articles 14, 1901¢) and £66 of the
Constitution of india and Sec. {484 of the Incame Tax Act, 1951, and
consequently set aside the same in the interests of justice.
LA NO: 1 OF 2024
Pefiion under Section 197 CPC is fied praying that in the
circumstances slated in the atic filed In support of the writ petition, the
High Court may be pleased to stay all firther proceedings, including any
recovery, pursuant to the notice issued by the 1 * Respondent, u/s 147 ray
Sec, 1448 of the Income Tay Act, 1961, dated 14.02 2024. bearing DIN,
TRAIAS TIS 4 7/2025-24/1080908341(1}, for ihe Agsesement Year £018 -
19, panding '9 alsposs of the Writ Peltian No {0552 of 2024, on the fe of ihe
High Go
The petiien coming on for hearing, upon perusing the Petition anc the
affidavit filed in support thereof and the order of the High Court dated
9.08. 2094, 19.08.8024, 15.07 2084 & 08.08.2024 made herein and upon
hearing the arguments of SRLAVASIVA KARTIKEYA Advocate for the
Petitioner, The Deputy Solicitor General for Respondent Not and Sri. Vihay &
Punna, Senior Standing Counsel for Responcdenis:
WRIT PETITION NO: 10579 OF 2028
Batweet
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41 OF 2024
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recovery, pursuan the notice Issued by the 1 Respondent, ws 147 nw
Seo, (44 ray Sec. 1448 of the income Tax Act, 1967, dated 13.02 2024,
bearing DIN. ITBAVASTISMN 47 /2083-24/ 106087353401), for the Assessment
Year 2019 - 20, pending disposal of the Writ Petition No. 10579 of 2024, on
Pac
the fle of fhe High Court.
The petition coming an for hearing, upon perusing the Pefifion and the
affidavit fled in support thereof and the Order of the High Gourl, dated
OS.85 2084 12.07 2024, Zo.07 2084 & 06.08.2024 made herein and upon
hearing the arguments of SRLAWASIVA KARTIREYA Advacaie for the
Pafifioner, Mejiewarya, igarned Junior Standing Counsel representing Sn
Vijay K Punna, learned Senior Standing Counsel for Income Tax Deparment
for the Respondents.
WP NO: 10634 OF 2024:
Beiween:
Subhas Chandrabose Guttikonda, So. G-Samba Siva Rac, Aged abaul 60
years 40-1-99, Karna Nagar Near Benz Circle Vjayawada-520010, Andhra
Pradesh, india
Petitioner
The National Faceless Assessment Center, Income-tax Department,
ew Delhi, indie
income Taw Officer, Ward 2C1), Vileyawada
3
The Assessment Uni, Income Tax Department Ministry of Finance
fad
Government of India
Respondents
ation under Articie S86 of the Canstifution of india praying that in the
circumstances stated in the affidavit Sled therewith, the High Court may be
pleased to Issue a writ, arder or direction more particularly in the nature of a
wri of mandamus declaring the order under Section 148Aic) dated Z2o-Uo-
2028 bearing ITBAIAST/FMASASG22-23/1087148STS), the consequent
r weet a fe eC & 2 Y
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3. The Assessment Unit. Income Tax Denarimernt Ministry of Finance,
Government of india
Respondents
eition under Arige 226 of the Constitution of india praying thal in the
cumstances Stated in the affidavit ited therewith, the High Court may be
pleased fo issue a writ, order or direction more particulary in the nature of a
writ of mandamus declanng ihe order under Section 14SAfd) dated O5-O4-
eUe2 bearing [TBAVASTIFM45A/2082-235/104252 10S), the consequent
mice dated 65.04.2082 ufs. 148 bearing [TBAIAST/SM148 VWe022-
SS TOS25S 103704 3-20
fitzand the consequent reassessment order dated 19-09-2024
ant
em
bearing ITSBAVASTIS/ 47 /2023-24/1 0629884550), as being vod, Hegal,
"
arbitrary, without jurisdiction, violate of Article 14 of fhe Constitution of India
and consequently set aside the same.
IANO: 1 OF 2024
Petition under Section 147 CPC praying that in the circumstances
siated in the affidavil fled in support of the petition, the High Court may be
oisased fo stay all further proceedings including collection af fax pursuant t
the reassessment order dated 19-03-20e4 bearng [TR AVASTIAM AS 7ie023-
S4/TO8Z2958488i7)}, pending disposal of (WP No. 10626 of 2024, aon the fle of
The petition coming on for hearing, upon perusing the Petition and the
affiddavil fled in support thereof and the arder of the High Court dated
OS.08 2084, 12.06 20e4, 15.07 £024, 28.07 2024 & OS.08 2024 made herein
and upon hearing the arguments of Sn M Naga Deepak, Advocate for the
Pettoner, and of Sr | Voghay K.Punna, Senior Standing Counsel jor the
Rasnond
WP NO: 10886 OF 2024:
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iA NO: 1 OF 2024
WH OF
The gefilion coming on for hearing, upon perusing the Pelion and the
affidavit Hed in sumport therenf and the order of the High Coun dated
G6.958. 2024, 19.08 2024, 1S .O7 2084, 29.07 2024 & 05.08. 2024 made herein
and upon hearing the ee of Sd M Naga Deepak, Advocate for the
Petitioner, and of Sri FP. Vilhay Kumar, Standing Counsel for ihe Respondents:
WP NO: 10881 OF 2024:
Between:
Venkatarao Yanagadda, S/o. Y Narasimha Rac, Aged aboul 72 Years
pertat a:
Kannavarnithota, Guntur 522004, Andhra Pradesh, India
Petitioner
AND
The National Faosiess Assessment Center, Income-tax Department,
wood,
New Delhi, India
e Tax Offer, Ward 2003, Guntur
ios
ot
£3
The Assessment Unit, Income Tax Department, Ministry of Finance,
Sovernment of india
Respondents
Petition under Aricte 226 of the Constitution of India praying thatin the
eiraumetances stated in the affidavi filed therewith, the High Court may be
pleased to issue @ writ, order or direction more pariicularly in the nature of a
writ af mandamus declaring ihe order under Section 146A(d} dated 06-04-
S022 bearing [TRAIASTYFN4ASA2Z029-24/1 04258079101), the consequent
notice dated OS-04-S022 u/s. 146 hearing ([TBAIAST/S/48_ V/2022-
2310496551071} and the consequent Reassessment anmier dated 2Y.
2084 bearing ITSAIAST/SN47/2089-24/79 0894395001}, as being void, Hegal,
arbitrary, without jurisciction, vielate of Article 74 of the Constiuhon of india
and conssquently sel aside ihe same.
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consequent notice daied 24-02-3023 under section 148 bearing
ITBAJASTISN4S T1/2082-25/108 1247435 1) and the consequent assessment
order dated 14-08-2024 bearing DIN and Notice No. ITBAVAST/SN47/2083-
241062597 148/41}, as being vold, illegal, arbitrary, without jurisdiction, viclate
of Articie 14 of the Constitution of India and consequently set aside the sarre.
IA NO: TOF 2024
Satition under Section 1517 CRC 3s Mec oraying that in the
ciroumstances stated in the affidavit fled In support of the writ petition, the
High Court may be pleased fo stay all further proceedings Including collection
of fax pursuant to assessment order dated 14-03-2024 bearing DIN and
Notice No. (TBAIAST/SM47/2025-24/1 062597 1481}, pending dispasal of the
Wirt Pastition No. 10791 of 2024. on the He of the High Court.
The petition coming on for hearing, upan perusing the Petition and the
affidavit fled in support thereof and the order of the High Court dated
08.05.2024, 19.08.2024, ISO 2024, 29.07 2024 & 05.08.2024 made herein
and upon hearing the arguments of SRE KATTA SRAVYA Advocate for the
Patiioner AND SRIVIUHAY K. PUNNA, SENIOR STANDING COUNSEL for
the Respondents:
WP NG: 70807 OF 2024:
Between:
ah
Thofa Hymavathi, C/o. TV Srinivas, aged 55 years, Rio. Plot No.ay, 14 'Hoor,
Srinivas Towers Visakhapatnam 530002, Andhra Pradesh.
Felitioner
AN
eas Agsssgmen! Cenire, insoretax Depariment,
ie
The Nathoral Facel
New Delhi india.
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i teed Neg *
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44108 OF 2024
Rehweean:
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WP NO
anc &
x
Maheswara Rao Allam, S/o. Sri Mallkharlun Rao, aged about 4) years,
Oocupation- Private Service, LIG 618, Road No.§, APNE Colony, Hyderabad -
Petitioner
Assessment Unit, National Faceless Assessment Genire, Income Tax
Department, Ministry of Finance, Roorn No. 401, nd Floor, b-Ramp,
Jawaharial Nehru Stadium, Delhi - 170
2. The income Tax Officer, Ward -1, Aayakar Bhavan, 35-28-8,
Saliapuram, Tanuku - 94244,
Respondents
Petition under Article 228 of the Constitution of India is fled praying that
in the circumstances stated in the affidavit fled therewith, the High Courl may
be pleased to pass an order or direction, expecially ane in fhe nature of WRIT
OF MANDAMUS holding that the order passed by 1° Respondent u/s. 147
rwis i44 pws i448 of the Act, diesde.2084 with DIN No-
ITBAVAST/SM47/2025-24 0614877170) for the Ay. 2070-7F s arbilrary,
Wegal, bead in law, void ab initic, apart from being wolative of oF rovisions oF
saction 148A, section 149 of the Act and aise contrary to the circular iasued by
CBDT and provisions of section 181A of the Act, and consequently sel aside
the order passed by 1° Respondent us. 147 rw 144 rie 1446 of the Act,
d£28.02.2024 with CIN Nod TBAIAST/SN47/2086- 24108 148 77170}
Stan
or the
IANO: 1 OF 2024
Petition under Section (84 CPC is fled praying thet in Mme
circumstances siaied in the affidavit fled in support of the wri petition, the
High Court may be pleased to stay all further proceedings, Including ary
recovery, pursuant to the order passed by the i Respondent us. 147 rw.s
144 yw.s 1448 of the Act, dh25.02. 2084 wih OIN No-ITBAVAS TOMA F/e0c3-
Sour dated
Petitioner
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epondent nf ufe 147 raw.s.144B of the Incame-tax Act for
AY. 016-17 vide DIN No. ITBAIAST/S/14A7 2023-24) 62817 S507 (4), which is
passed as a ee of the order passed u/s AAS) di. TSO. 2023
vide DIN No. TTBAIAST/FMM48Al202 8-84) 1050954
WS Csi OG 2025 vide DIN NolITBAYAST/S/148_ V2082-235 08105 1080
{
issued by the JAQCT® respondent) instead of FAO(3™ respondent), tha
passed by the 3° r
2B
CQ),
ere)
contrary fo the provisions of Ses. 149 of the Act as void, flegal, and contrary
to the Prin sg of Natural Justice.
IANO: TOF 2024
Petition under Section 757 GRC is Med praying that in the
cirourisiances stated ii the affidavd Med in sugpori af the wril petition, ihe
High Court may be pleased to stay all further promeedings pursuant to the
Assessment Order di15.03.9024 passed by the 3° respondent u's 147
raw.si4a58 of the income-fex Act for AY. SO16-1% vide GOIN No-
ITBAYASTISM 47 /2029- 8410825 1350711) . Pending disposal of WP 74
204, on the fle of the High Court,
The pelition coming on for hearing, upan perusing fhe Petition and the
afidavil fied in supmort thereof and the Order of the High Court, dated
OG OS 2088, 12.07 2024, 29.07 2024 & OS. DE 2064 mace herein and upon
hearing the arguments of Sri. Bundu Manmohan Advocate for ihe Peltioner
and of Sc Vihay K Punna, Standing Counsel for the Respondents.
WP NO: Tt2i2 OF 2024
Rehwean:
Mr Chukka (Ediga) Rama Pullaiah, So. Chukka Krishnudu, aged 52 years,
Sor Business, RIO. Z28-S45-G-A, vigwanagat. Nandyal Kurnool - 818 S03,
Andhra Pradash
PETITIONERS
AND
ard f,
Al
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The Incamne T.
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ana, MN
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RESPONDENTS
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and fo consequently set a
IANO
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The petition coming on for hearing, upon perusing the Peltion and the
affidavit fled in support thereof and the arder of the High Court dated
G9.05 2024, 19.06.2024. (5.07 2004, 20.07 2024 & 08.08.2024 made herem
and upon hearing the arquments of Sri AV A Siva Kariikeya, Advocate for the
Petitioner, Sri Vihey K Punna, fearned Senior Standing Counsel for Income
Tax Oeparimaent for the respondents:
WP NO: 14214 OF 2024:
Between:
Mis. Pufitha Vemuri, Wio. Kalya n Paladug aged about 32 years, Ria.
SY Rioek, Gandigunta, Vuyyuru, Krishna District, Andhra Pradesh
- §21185 Currently residing at 966, Norwest Drive, Noawood,
Massachusetis, USA ~ 0208S (PAN CATYPV? 2120}
It
Patitionens
AND
7. Union of india, Ministy of Finance, Rep. by its Secretary, 760-B, Norin
Block, New Delhi ~ P70 G04
3. income Tax Officer, Ward 141) Vishakhapatnam, Room No. 407, 4th
Floor, Pratyakshar Bhavan, MVP Double Road, Vishakhapatnam
Andhra Pradesh - 830020
3. Incame Tax Officer, Ward 2(5}, Vishakhapatnarn Room No. 407, 4th
3
Floor, rakshar Bhavan, MVP Double Road, Vishakhapainam
Andhra Pradesh - 530020
4, Principal Comrnissioner of jncorne Tax, Vishakhapainam, Direct Taxes
Rulding, MVP Main Re, beside Post Office, Sector 8 MVP Golon
Visakhapatnam, Andhra Pradesh - 890070
Respondant's
Petition uncer Article 286 of the Constiiution of India praying that in the
ercumstances sisted in the affidavit fled therewith, Ihe High Court may be
eased fo:~
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IANO: 1 OF 2024
Paettion under Section 75) GRC is Hed praying that in the
crocumstanoces stated in the grounds fled in support of the petition, the High
CGaurt rriay be pleased to stay the recovery of demand pursuant to the
Assessment Cider passed by the Income Tax Department under Section 14/7
raw Section t44 and Section 144B of the Incame Tax Act 1981 dated
2? O38. 2024 for Assessrnent Year 2075-16 and direct the Department to fot
take any coercive steps for recovery of demand, Pending disposal of WP
T1214 of 2624, on the Me of the High Court.
he peiltion corning an for _ upon perusing the Pelton and the
afidavii fled in support thereof and t the order of the High Court dated
OS. 2084, 19.06.2024, 45.07 2024, 29.07.2024 & 05.08.2084 made herein
and upon hearing the arguments of Sr. P Payan Kumar Rao, Advocate for the
Petitioner, Sd Vihay Kumar Punna, learned Senior Standing Counsel for
income Tax Departrient for the respondent Nos 2 to ¢
WP NO: T1247 OF 2024:
Between:
Han Nara Suryanarayana Chintalapudl, Aged about, Sfo Ch VV Ramamurthy,
Residing af 2-55, Chintanalanka, Chinfanalanka Post, Ainavill Mandal, East
Gadavart- 433 211.
Petitioner
AND
1. The Union of india, Represented by its Secretary (Revenue), Ministry
s
Finance, Cepariment of Revenues North Block, New Delhi - oN
vod
2. The Principal Chief Commissianer of Incarme Tax, Nathanial E-
AssesaemeniCentre, Income Tax ee 1, Delhi, @° Floor, E-Ramna,
Jawaharlal Nehru Stadium, Delhi- 170 003
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and upon hearing
BS
aged :
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A
e
WP NO: 11284 OF 2024
Roetween:
.
weet
&
a Prac
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ah
Peihionens
cyne Tax, Andhra Frade
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Y inc
AND
ax OPA
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;
ay
ar
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spropriate Wirt, Or
ae
oe of
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"
ny alfer
ing violatly
ee
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st
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oy
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Year
en
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IANO: TOF 2024
Fettion under Section 757 CRC is fied praying [haf in) the
cincuaristances stated in the affidavd Nied in sunpaort of {he wri petition, Ihe
High Court may be pleased fo stay all further oroceedings, including any
recovery, pursuant to the order passed by the 1° Respondent, ws 147 sav
oss. T44 of the Incorne Tax Act, 1961, dated 19.03.2024, bearing DIN and
Notice No. ITBAVASTIS N47 /2083-34/10829 T8091), for the Assasament
Year 2075 - 17, pending disposal of WR T1254 of 2024, on the He of fhe High
Court.
The pettion coming on for hearmg, upen perusing ihe Petitio rand the
afidawit Aled In support therenf and the order of the Nigh Court dated
OG. OS 2084, TOG 2Ok4, TEA 2Os4, 2S 2OS4 & OF OS 2084 made herein
and upon hearing the arqurnents of Sn A V A SIVA RARTIRE YA Advocate for
fhe Petioner and of Sa VUHAY K PUNNA (Standing Counsel for the
Nespondents:
WP NO: 17256 OF 2024:
Between:
Mrs. Subbalakshimi Kupmala, O'o. Mr Sormeswara Rao, aged 40 years, Occ-
Private Employee, H. No. 16-81. Velour Post, Diavelavar Street, Tanuku
Mandal, Velour, West Godavar [isinct ~ S34 222, Andhra Pradesh. Frasently
residing af TO971, Taliskar Ct. Richmond, Texas - f%a07, United States of
America. Represented by her Power of Attorney, Mr. C. Suresh Rumar, Shp
Late Mr. Narayana.
Paiitionens
AND
1. The inocaore Tax Officer, Ward 1, Tanuku, Aayakar Bhavan, 3o<28-2,
Sallapuram, Tanuku, Andhra Pradesh
ul
Pas
"y
A
Ae
, AS
ards, Hyderabad - |
2
&
Yeo
eahru Stadium, New [
N
bes
8
Raspondent
i * a
ain ih
ox:
ances stat
HN
ne
4, bearing
ye
Aa aE
Baden
MECN
ently
OSES
rod
Se
x
TOF 2086:
<
IANO
i
oe
mG
Ce acaadl
u
Paces
oad
cars
oh
a
t
'
aitpinss
ee
149
10.05.2084, 19.06.2024, 15.07 2084, 26.07 S024 & 08.08 2024 made haran
and upon hearing the arqurnents of Sri A V A SIVA KARTIBKEYA Advocate for
the Pelligner and of SRE VIJIAY K-PUNNA Standing Counsel for the
Reapondents:
WP NO: 113417 OF 2024:
Rehvesit:
Mis The Andhra Pradesh Nigh Court Advocates Association, High Court of
Andhra Pradesh, Nelapadu, Amaravall - 522 237. Represented by is General
Secretary, Mr. Srihari Nannapaneni, Sfo Sn N.Sambasiva Raa.
Pelltioner!s
AND
{. Assessment Link, Income Tax Qepartment, National a-Assessment
Center, New Delhi, Room No. 401, 2° Floor, E-Rarnip, Jawaharlal
Nehru Stadium, New Qelhi - 770 002.
2. The income Tax Officer, Ward &(7).-
Comirissioner Guards, Masab Tank, Hyder abead - S00 Q04,
Telangana.
ncome Tax - 4, > Hyder bad Aayakar
erabad - 500 004,
&. The Princinal Commissioner of h
Bhavan, LB Stadhimn Road,
te
%
Loa
sees
ee
ie
4
"%
ce
%
ee
a
ad
edier
TRiangana.
4 The Princing! Chief Commissioner of Incame Tax, Andhra Pradesh
ws -
and Telangan 8 Hyceranee Room No. 922, 9" Floor, & Block, 17
owers, 102-3, A.C. Guards, Hyderabad ~ 500 004, Telangana.
on
The Income Tay CMficer, Ware 207), Guntur, Income Tax Office,
~
oS ei
Lakshmigurarn Main Road, Guntur - 500 006, Andhra Pradesh.
Respondent/s
Patition under Article 226 of the Constitution of India praying Mal in the
circumstances stated in the affidavit Hed therewith, the High Court may be
sigaged to issue a Writ of Mandamus or any other appropriate Wri, Order or
Clrection, declaring the arder passed by the 4 © Respondent, ws 147 fiw Sec.
Res
o 8
- of
ae
the
+
cs:
my}
dated 29.02.26
=
mM
SHON,
Na
By
fet
+
that
wr
X
he
a praying
eet
AK
gt
>
he 3
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8
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3
come
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as
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y
2
dear ps
o
3
i}
ny, ty
rand
Ry -
*
&
48 of
%
>
tA NO: 1 OF 2024
144 riy Bec.
Assessment Y
cred
Year
mer
~
ed
88
IVA KARTIKE YA Advocate tor
oS
xX
Fang
SUINNA Senior Stas
RP AY A
P1382 OF 2024:
a
<
WE NO
s
nN
N
a
eae eee
ted by is G
att
«
os
3, Ame@ray
Rohwvean:
PETITIONERS
AND
¥ Assessment Unit, Income Tax Department, National e-Assessrmant
Center, New Delhi, Room No 404, 2nd Floor, E-Ra mp, dawaharal
Nehru Stadiurn, New Delhi- 170 003
* The Income Tax Officer, Ward {1}, Guntur, Income Tax Office,
Lakshriiouram Main Road, Guntur - $00 006, Andhra Pradesh.
3. The mrincioal C Chief Commissioner of Income Tax, Andhra Pradesh
Hyderabad, Roorn No.- 922, Sth Floor "2 Block, FT
veh Oe
wood
a
ca Bo
wed
(3
®
pen
On
owers, 70-2-3. AC. Guards, Hyderabad - 500 004, Talangana,
RESPONDENTS
Patition under Aricie 228 of the Constitution of India praying that in the
cireumstances sfated in the affidavit fled therewith, the High Court may be
oleasad to issue a Wht of Mandamus or any other aporopriate Writ, Order or
Dieection, declaring the order passed by the ist Respondent, uve TAY TW Gee.
jaa rhy Sec. 1448 of the income Tax Act, 1981, dated 06.03.2024, bearing
ne ITRAIAST/G/447/2023-24/1062 117542(1), for the Asseasment Year 2018
17, as arblirary, flegal, bad in law, vold-ah- in#ie, violative of the principles of
natural justice, apart from being violative of Articles f4, 1901 }tg) and 266 af
the Constitution of india and Sec 148A of the Income Tax Act, 1887, and fo
consequently set aside the same in the Interests of justice.
[A NO: 1 OF 2024
Pattion under Section 157 CPC is fled praying that in the
circumstances stated in the grounds fled in support of the petition, the High
Ceuwt may be pleased fo stay all further voceedings including ary recovery,
pursuant to the order passed by the 8 Respondent, ufg (47 rhy Seo. 144 nw
Sec. i448 of the Income Tax Act, 1851, dated 05.00.2024, bearing DIN
BAAS SNARE RAI O8e11 754904), for the Assessment Yc
ay aye A
89 of 2004. on the file of the High Court.
"~y
iy
3
ee
ca
Es
2.
if
oS
[a7
a
Ele
a
re
sie
we
xi
@
os
£¢4
¥
The petition coming ar for hear ing, upar perusing ine Patifion and ine
avidavit fled in suppert thereof and the order of the High Court dated
OO.O5.2094 14.06.2024, TS.OF 2024, 29.072 & 05.08.2024 mare herein
and upon hearing the amen * sf Sd AV A Siva Nartikeya, Advocate for the
Petifioner, SH Vilhay K Punna, isarned Seniar Standing counsel for incams
Yas Deparimant for the respondents,
WP NO: 14391 OF 2024:
Rohyee::
AMS. Sri Eswar Educational and Rural Development Society, Rio. MIG-194,
Renrasented by is
2
APHB Colony, Cuddapah - 816 004, Andhra Prac fash f
President, Mr. Appakondu Vernkela Gubbaredcy, Sfo _ Mfr. Appakorndu Ball
Reddy
ne n os
Center, New Delhi, Room No 401 grid Floor, E-Ramp, . lawaharial
Nehru Stadium, New Delhi - 170 003.
The Income Tax Officer, Exernsfion Ware, Tirupall, Income Tax
O¥fice, Near SBI Thek Road Branch, K T Read | Frupatl. S1F SOF,
Andhra Pradesh
b3
tas
The Frncipal Chief Commissioner of Income Tax, fExemotion) Dein,
2th Floor, E-s,
Mara, New Dein TTOO0e
Bhawan, Civic Centre, LN.
RESPONDENTS
% weit OF oie tees oot ie = thyogt Tey thy
Patition under Aricie <2 tihation of India praying thal in ite
therewith, the High Court may be
LAs
tp
oleased io issue a Wri of Mandamus or any other appropriate Writ, Order oar
wR,
Direction, declaring that the order passed by the ist Respondent, u/s 147 rw
Sec, 1448 of the Income Tax Act, 1951, dated 15.09.2024, bearing DIN anc
Notice No ITBAIAS TIS/4 7/8003. 24/1 08870893104}, for the Assessment Year
S018 -18 as arbitrary, Hlegal, bad In law, vold-ab-inilo, violative of the
RQ
principles of natural justice, apart fram being vio clative of Aniciles 14,19(7 Kg}
"4
and 288 of the Constitution of India and Sec 1484 of the Income Tax as
woe
4984. and to consequently set aside the same in the interests of justice,
IANO: LOF 2024
%
Patition under Section 787 CPC is fled praying that in the
circumstances stated in the grounds fled in supper af the petition, the High
Cour may be pleased to slay all further proces dings, including any recovery,
pursuant to the order passed by ihe 4 Ragpondent, ws 147 rav Sec. 1448 of
the Income Tax Act, 18@1. dated 19.03.2024, bearing DIN and Notice No.
PTRAIASTISM 47 /2023- 24M O8270593 101), for the Assessment Year 2019 -16,
Pending disposal of WP 71997 of 2024, on ihe file of the High Gourl.
The pedition coming on for hearing, upon perusing the Pafition and the
affidavit Wed in support thereat and ihe order of the High Court dated
O9.O8.2004, 19.06.2084, 19.06 2084, 15.07 2024, 29.07. 2024 & 05.08, 2084
made herein and upon hearing the argumeris of Sd AV A Siva Kartikeys,
Advoeatea for the Petitioner, Sd Wihay K Punna, learned Senior Standing
Counsel for Income Tax Department for the respondents;
WRIT PETITION NO: 17401 OF 2028
Retwean:
Mex Veeramachanen! Lakshmi Devi, Wo. Mr. Veeramachanen! Nagender
Babu, aged 62 years Occ: Housewife, H. No. 8-2-288/5/ 80, Flot No. 80, Sagar
Society, Road No. 2, Banjara Hills, Hyderabad - 50 0 O34, Telangan
=
PETITIONERS
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q
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nh Sie See Po fy, "
joner of income Tax, Vv
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High Court may be pleased to stay all further proceacings, including any
recovery, Pursuant the notice issued by the ist Respondent, ufs 148 of the
income Tax Act, 1961, dated 15.04.2084. bearing CIN and Notice No:
ITBAVAS TS AB MEOLE 2 2S OS408724 104), for the Assessment Year Z2O1Y ~
18, pending disposal of W.P.No. 71401 of 2024. on the file of the High Court.
The petition coming on for hearing, upon perusing the Petition and the
atidavil fled in support thereof and the earlier order of the Nigh Court dated.
TOS 2024, OLOY 2024, 12.07 2024, 22.07 2084 & O5. 08 S024 made herein
and upon hearing the arguments of SrA V A Siva Kanikeya, Advocate for the
Peltioner, Sr Vihay 6 Purina, learned Senior Standing Counsel for income
Yax Department for the respondents.
WRIT PETITION NG: 11847 OF 2034
Betwean:
MrShaik Rizwan, Svo. Allauddin, aged about 29 years 7-86-41,
Argonda, Thavanaripalie, Chitcor Oistrict, Andhra Pradesh.
Petitioner
AND
1. The Assessment Unit, The National Faceless Assessment Centre,
| income Tax Department, Ministry of Finarice, Insie Jawaharlal Nehru
Stadium, North Block, New Delhi
3. The Union of India, Represented by i Secretary, Ministry of Finance,
North Block, Central Secretariat New Delhi 110011.
Respondents
oy
Petition under Aricie 225 of the Constitution of india is fled sraying that
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in the circumstances Siated in the afiidavil fled therewith, the High Court may
be pieased to issue @ Writ. Order or Direction, more particuferly in the nature
of Writ of Mandarnus declaring that the Show cause notice issued ay the 1
respondent in DIN No. ITSAVAST/FISS(SNSCNYZ0S3-84/ 708 1 P2458 70)}
wt
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41582 OF 2024
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WP NG
Between
Petitioner
AND
1. The Union of India, Represented by its Secretary (Revenue), Ministry of
Einance, Department of Revenue North Black, New Delhi - 170004
2. The Principal Chief Commissioner of Income Tax, National E-
Assesemientlentre, Incore Tax Department, Delhi, 2™ Floor, E-Ramp,
Jawaherial Nehru Stadium, Delhi. 170 O03
3. The Assistant Commissioner of Incame Tax, Circle 1(7}, Tirupall.
A The Addiional/JaintDeputy/Asaisiant Commissioner of Incame Tax,
National Faceless/E-Assessment Centra, Dethi, incame Tax
Department, Delhi, ¢°° Floor, E-Ramp, Jawaharlal Nehru Stadium,
Deihik? POO03.
Assessment Und, Income Tax Department,
Lh
Respondents
Patition under Anicle 226 of the Constitution of India praying thal in the
circumstances stated in the affidavit fled therewith, the High Court may be
pleased te issue @ writ, order or direction more particularly ane in the nature of
Writ of Mandarmus Notice bearing [TBAVASTIFA48A(SCNYe0e1-
220s T5808 (4) dated 21.03.2022 under Section 148A(b) of the Income
Tax Act, 1967 Act} and the cansequent order bearing [TBA [AST
IEA ABAQ082-24N 0406204181} dated OF O4 2022 passer under Section
148Aid) of the ITA and the subsequent notice under Section 148 of the TTA
saathy
ger
dated O7 04.2002 and thereafier passing the consequential Assessmert Order
vide DIN. No. (TBA JAST (Si 147/2025-24 17 10831080271) dated 27.05. 2024
impugned Order') under Section 147 read with Section 1448 of the [TA and
consequently demanding an amount of Rs.40.93,.840/ vide Qemand Notice
vide DIN ANT Notices No. (TBAVASTISMSS/202S-24/ 10D 310576501) dated
4.03 2024 (Demand Notice') and notice of penalty No. [TBA /PNL
ISO POAI2NS9-24/1 OBS TONGS) dated 21.03.2024 (Penalty Notise") passed
by the SRespondent ae arbitrary, legal, ane without power of jurisdiction and
contrary io the e-Assessment of Income Escaping Assessment Scheme,
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WRIT PETITION NO: 7780S OF 2024
Pohween:
Sri. Lakshirl Samrneata, 20-335, * CHIBRGIBRUG Machiipatnan, Krishna
Custricf-S2t002, Andhra Prackes
Petitioner
AND
1. The income-tax Officer, Ward-1, Machilipainam, 20/228, Faraspet,
Machiipainam-S2 7001, Xrishna District,
The Princinal Chief Commissioner of incame-tax, Andhra Pradesh &
ps
<
Telangana Ragion, Roorn No.922, 9" Floor, B-Binok, | T Towers, 1023
D3
AC Guards, Hyderabad-500 604, Telangana.
3. The Assessment Unit, Incorne-tax Gepartment, Natlonal Faceless &
Assessment Centre, Room No. 401, E-Ramp, dawaharlal Nehru
Staciurn, New Deihi 116 003,
4. Undon of India, rep by iis Princimal Secretary Government af India,
Ministry of Finance, S° Floor Jeavan Oeep Building, Sansad Marg, New
Delhi T 10 004.
Respondents
Petion under Article 225 of the Constitution of India is Med praying that
2
in the circumstances stated in the affidavil fled therewith, the High Court may
be pleased io issue Writ of Mandamus or any other appropriate Writ or Order
er [Cirection declaring the impugned Assessment Order vide No.
udament under section 147 read with Section 144 of
Act1964 « @s arbitrary, null and void, Hiegal, bad in law, violative of fhe
"S
principles of natural justice and contrary fo the provisions of the Act, 1994
ee,
Rees)
Weg
without jurisdiction, apart from being vidlative of Articles 14, T&(7 Kg) and s
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tele 226 of the Constitution of India praying that in the
circumstances stated in the affidavit fled therewith, the High Court may be
pleased to issue a writ, order or direction, more particularly one in the nature
of Whit of Mandamus, declaring the Assessrnent Order di. 19.01 2024 passed
esyondent ws 147 rw.s 144/144B of the Incamedtax Act for AY.
2015.18 wee DIN No. ITHAVAST/SM4T/023-24/10899547 730), which is
_ as a consequence of the order passed ufs T48A(d) 1.01.04.
DN ITRAIASTIE/ 14GA/0002- 2804244251001) and the notice we 146
aEO1.04.9022 vide OIN No. FTBAVASTISM48 1/2082. 2810424128974},
issued by the JAG (" respondent) instead of FAG (™ respondent), as vod
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legal, and contrary to the Principles of Natural
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IANO: 1 OF 2028
Petition ander Section 157 CPC praying that in the croumsianceas
sigted in the affidavit Gled in support of the petifion, the High Court may be
pleased to stay all further proceedings pursuant to the / Lesassmant Order db
49.04.2094 passed by the 9° respondent u/s 147 rows 144/144B of the
atax Act for AY. 2015-18 vide DIN No. [TBAIAST/S 47/2023 -
S4/{O590S4773(1), Pending disposal of WR 11682 of 2024, on the fie of the
z
The petition corning on fer hearing, upon perusing ihe Pelion and ihe
affidavit filed in support thereof and the order of the High Court dated
{HOS SOBs 19.08.2084, TA OF 2024, 20.07 2024 & 05.08, SOe4 made herein
and upon hearing the arguments of SRLQUNDU MANMOHAN Advacate for
s me thee chads vate, Py ng. ines, rad
i fo gy OR be
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ie ; 8 ee Se 3 Ss cs
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IA NO: TOF 2024:
Petifian under Section 751 CRC is fled praying {hal in ihe
crourigianees sisted in ihe affidavit Mled In support of the writ pelitian, the
High Court may be pleased to grant stay of all further proceedings, including
any recovery in pursuance of the impugned order passed by the 1°
resnondent in DIN: [ITBAIAST/Sit44/2025-24! ne ctnc nny, far the
Assessment Year 2028 - 23, u/s ee Sec. 1446 of the Income Tax Act,
1961, dated 19. 3.2024, pending disposal of WP No. 11723 of 2024, on the fle
The petilion corning on for hearing, upan perusing the Petition and the
affidavit Hled in support thereof and the earlier order of the High Court dated.
OS OF S086 12 OF 2084, BO.OF oes & O5.08. 2024 made herein and upon
© for the Peiitioner
hearing the arguments of Sd V Siddharth Reddy, Advoo
and of Sri Vihay &. Purna, Standing Counsel for "esponden Newt, The
Bets
Deputy Soficter General of india for Respondent Nos.
WRIT PETITION NO: 11754 OF 2024
Between:
Kusam Koll Reedy, Sfo. Late Nagendra Reddy, Age- 55 years, Presently
residing af Rh. No B-O97/SAZ, Opposite Court, Jaggaypel, NTR (ersiwhile
Krisna)s District,
Petitioner
AND
7. Union of India, Incorne Tax Gepariment. Represented by the Chiet
Commissioner of Income Tax, Andhra Pradesh and Telangana, Room
Sam REVERE PAH ogg ~ vp ay ye Pe omg gd beet ee beeyed
No Ge? o" Figar, B-~Blook, LT. Towers, 70-2-3, Al Guards, Hyderabad,
Telangana,
toad,
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herein and upon fearing the arguments of SriK. Jyothi Prasad Advocate for
the Reliioners, Sr Viuhay K. Punna, Standing Counsel far Respondents.
WRIT PETITION NO: 12324 OF 2024
Between:
Uramaheswara Rac Edupugant, Door Noo/ig5, Gudlavalleru, Krishna
DisticihSe2 1355, Andhra Pradesh.
Petitioner
AND
{. The Assessrnent Unit, Income-tay Qeoarimen, National Faceless e-
Asseasment Centre, Room No. 401, E-Ramp, Jawaharisl Nehru
Stadium, New Delhi 710 003.
Pye
The Srincipal Chief Cammissioner of Incarmne-tax, Andhra Pradesh and
me
Telangana Region, Room Noose, 8° Floor, B-Block, IT Towers, 1028
AC Guards, Hyderabad-500 004, Telangana
Sad
wed
ae
aT
Zz
ie
come-tax ONicer, Ward-1, Gudivada, Oop Bhaskar Talkies,
Guciveda-h2 1501, Kishna Distnal
4. Union of India, rep by fs Princinal Secretary, Qavernment of India,
Ministry of Finance, 3° Floor, Jeevan Deep Building, Sansad Marg,
New Delhi? 70004
Respondents
Petition under Aricie 226 af {he Constitution of Incia praying thal in the
cirourrsiances stated in the affidavit Med therewith, the ge Court may be
nisased to issue Wirt of Mandamus or any Other aporopriate Writ ar Order o
Direction declaring the impugned Assessment Order vide No.
ITBAYASTISN47/2033-34/1061125428(1) dated 19.02.2084 passed by the 1°
respondent best judament order under sention 147 read with Sections 144
and 1448 of Act, 1984 as arbitrary, null and void, dlegal, bad in law. vinialive
of the princigies of natural justice and canirary fo the provisions of the A,
YL
TS) without jurisdiction, apart from being violative of Anicies 74, T8C0hg) and
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2. The Incerne Tax Officer, Circle @ (1) Guntur, Laxmiouram Mam Road,
Suntur, Andhra Prackash - 822006
3. The Princioal Comrrussioner of Income Tax, Vishakhapainam, Direct
Taxes Guiding, MVP Main Rd, beside Post Office, Sentor 6, MYER
Colony, Visakhapatnam, Andhra Pradesh - 830070,
Respondents
Petition under Anicile 226 of the Constitution of India is Hed praying that
in the crroumstances stated in the affidavit fled therewith, the High Court may
be pleased to - Issue a Writ, Order or Direction rrore particularly, one, in ihe
nature of Writ of Mancarnus, declaring Ihe action of the Respandent No. 2h
passing an Grder dated 25.03.2023 ufs. 148A(d) and Notice u/s. 140 Gated
25.03.2023 calling for income for AY. 2016-17 as legal, arbitrary, bad in law
and wolative of Articles 14, 19 and 265 of the Constitution of India i Oet aside
the Order dated 25.03.2023 u/s. 148Aid) and Notice iesued by Respondent
No.2 ufs. 148 of Income Tay Act, 1961 dated 28.03, 2023 calling for the return
of incame of the Petifoner for AY. 2076-17 and any consequent proceedings
th
s facking in furiediction and ii. Set aside and quash the assessment order
dated 26.12.2088 against the Petitioner for the AY. 2095-17 on grounds of
lack of jurisdiction of the Assessing Officer to proceed anc pass order after
concluding that the Income escaping Assessment is isss than Rs. 90 lakhs in
view of the imitation imposed under Section 14901 Kb) of the Inceme Tax Act,
IANO: 1 OF 2024:
Petition under Section 151 of CPC is fled praying thal in the
circumstances stated in the affidavit fied in support of Ihe wrt peltion, the
High Court may be pleased fo sfay the recovery of demand pursuant to the
Assessment Order gassed by the Incorne Tax Department under Section 14/
a
ray Seefion {44 anc Section i448 of the Income 'ax Act,
rp, es
A PROS
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WRIT PETITION NO: 12452 OF
Rohwer:
"3 4
ws
&
FS
ra Pradesh,
Namal
3
is
ny
Respondent
y
FAaVING
>
finein ¢
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irary
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i
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N
Findia, Nex
Toned
at
Lissue a Writ, Order ar Direction more par Houwarly, ane, in the nature of
Writ of, Mandamus, declaring the order passed by the Respundent Noo dated
29.03, 2022 ufs. 148Aid) and Notice issued by the Respondent No.2 under
Section 148 of the Income Tax Act 1861 dated 30.09.2022 as Megal,
arbitrary, bad in law, vold ab initio. violative of the principles of natural justice
and being violative of Anicles 14,19 and 258 of the Constitution of india and
ongseduently,
i Set aside the Order dated 29.03. 2029 ufs. 148.40} and Notes issuer
by the Respondent No.2 under Section 148 of the Income Tax Act, 1884
ars
ek
Qaled 30.03.2025 calling for the return of Incorne of the Petitioner for AY SO4S-
20 and any consequent proceedings as lacking in jurisdiction.
JA NO: 1 OF zo24
at
Pelton under Section 741 CPC is filed praying that in the
circumstances Slated in the affidavit fled in support of the writ gelition, the
High Court may be pleased to stay ihe recovery of demand pursuant io the
Assessment Order passed by the Income Tax Depariment under Section 14?
mw Section i44 and Section 1448 of the Incame Tax Act, 1981 dated
08.03.2024 for Assessment Year S019-20 and direct the Genpartment to net
take any coercive sieps for recovery of demand, Pending disposal of W
12452 of 2084, an the fle of the High Court.
Vhe petilion coming on for hearing, upon perusing the Petition and the
afidavil Sled im support thereof and the orders of the High Court dated:
et OG2024, 1S.O7 S024, 29.07 2024 & 05.08.2024 made herein and upon
hearing the arguments of Sri P Pavan Rurnar Rao Advorate for the Petitioner
ere
and of Deputy Solieifor General for the Respandent No.1 and of SRI VUHAY
son
K PUNNA, Standing Gounsel for the Respandent Nos.2 & 3.
8S
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in
}
a
tee
=
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ahney,
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.
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WRIT PETITION NG: 12870 OF 2024
Sehween
AND
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8 aah) es ots
ONCE
Respondents
and
x
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ty
violative of the principles of natural justice, apart from being violative of
Articles 14 and 285 of the Constitution of India and contrary fo Section 146 A
of the Income Tax Act, 1967, and consequenily set as ide the same in the
IANO: 1 OF 2024
Patition under SectloA 791 of CPC is fled praying that in the
t
eircurnstanees stated in the affidavit fled in support of the writ petition, the
haere
Nigh Court may be pleased to stay all further proceedings, including any
recovery, pursuant to the notice issued under Sec. 148 af the incorme Tax Act,
FQN, dated «= «83.04. 2024, bearing DIN and = Notice = Now
ITBAIASTISAN 48 "4024. PEI TO84 30504804}, by the 4° Respondent, for the
Assesarnant Year 2017-18; Pending disposal of WP 12870 of 2024, on the He
of the High Court.
The petition caming on for heanng, y perusing the Petition and the
in support thereof and the orders of the High Court dated:
28.08.2084, 18.07 2024, 29.07 2024 & DSO8 2024 made herein and upon
hearing the arquments of SRI VIVEK CHANDRA SEKHAR S Advocate for {he
Setiioner and of GP FOR FINANCE for the Respondent No.7 and of Sn
Vihay K. Punna, Standing Counsel for the Respondent Nas.< to 4,
WRIT PETITION NO: 12989 OF S024 | °
Between:
Andhra Pradesh State Handicom Weavers Co Operative Society Limiled,
Having He address at 71-10-30 Lelacheruvu Road, Rajah murky, East
Godavai 533108, Represented by Hs Authorized Signatory, Mysore
Nageswara Rag, S.ca. Mysore Rarraiah, Aged ahout S8 Years, Rio.
Hyderabad
Sows ; Pa: 2
2 fe on
1 as we) & ie
7 4 ant oa
Ed = a t £0
6. "pet Soca take
rs bh, wo B
vm a va
i = 2
Peal
ie
gee eo
sy Jreoe iam %
on Gye a
gem foe om foo
Tier ey ore.
4 cand
es ens, oe ;
2 o <$
ps as pan me
See Yer: 6 oy
aaa vats, "hd "
2 me en ou
pews ast one phe
a i ts
et nes
sae i a
w3 ap Sadie
Gs oon as
we A
- ms fad
AND
8
a
a
fo & OOO
fag
"ih fy on
e ce
eas ge fa
as gs , .
B 8 Pee
£ Fa oD
<f for ween
6 sok &
a ~ ft 4
o3 - £3 Aes Bove x
& fast mh ae open. Ss
i OF Oe OS &
~ Oo ¢ ® ne,
od " oe tee.
rE, wine _ a aon aly -
a ~ eee poy
aes ands faa " a> oe Ch
BS he 8 of oe a
tet , we ke q
aS ae ays & bee ib. .
a Ea Em a o& in
ths pA % ae pod ~ O
ms @ 2 wo geod ae
ce £m & a m
weve ge Toe , i &
ae
: ie
aren. ond LP3
iA NO
nearing the © arguments of ee eens Advocate for the Petitioner, and
WRIT PETITION NO: 13045 OF 2034
Between:
Virs. Nusrat prea, wio Hasan Raja Shalk, aged about 36 years,
2c Homemaker, Rio Flat No 101, Blossoms Apariment, Krishna Nagar
aoe line. Near Challanya Godavari Graameena bank, attabhinuram,
Guntuy
Petilianer
AND
1. The Incame Tax Officer ~ Ward 14(1), Hyderabad, Incorne
"ee
N
By
ax Towers
A © Guards, Masab Tank, Hyderabad - 500 004, Telangana
2. The Princioal Chief Cammissinner of Income Tax, Andhra Pradesh and
Yelangana, Room Na. 82s 9th Ploor, 'SB' Block, LT Towers, 1-8-3, AC
Guards, Hyderabad - 800 004,
<
Assessment Uni, Incorne Tax Depart ime ri, National e-Assessment
Center, New Delhi Room No. 40% 2™ Finer, E-Ramp, Jawaharlal Nehru
Sfacium, New Beihi 110 00%
Respondents
Petition under Article 226 of the Constitution of India is fled praying inat
in ihe ciroumstances stated in the afidavd fled therewith, the High Court may
be pleased fo issue a writ, order or 9 direction, more ganiicularly one in the
nature of WRIT OF MANDAMUS or any other appranate writ, order or
Girection, declaring L The order passed by the ist Respondent under Section
~
4SA(d) of the Income Tax Act, 1981 dated OF 04.2022 Bearing DIN and
Notice No ITEAIASTIFA48A0e2-23 0426419970) dated O7.04 2022. for
Assessment Year 2018-2019 and i. The Notice issued by the Ist Resmonderi
inder Section 148 of the income Tax Act, 1981 dated 09.04 2022 bearing DIN
and Notice No. TBAYAST/SM48 1/2082-28/1 08267 50070)) dated 09.04.2088,
ony tye oth ; ;
ral of ted Gs oe) a oe, tee i tage vo tet a ay = a yt
gf f& '% £& oe he rn a one rn nn
ae Bod ' ee thee WE been non eee ig es poe eae & ied tere
eae 4 pity rs £05
eee ry Ay: . £3 toes. oe vaged. Rade. ths
baat ted ii ht Koei . on " roree re, ete
: we ax Sree ge. oe - G ots fave a: ae oS be
fy pe a wp AF a ty
pn oan ann 2. ft ee oe ~ th en ety ai
nar sans Go eS Oh up a a OF ye RE
i ta he ab Ant tote ae be ud oe ae sae bee pan e%
+o, i yon i ee has a £4 sd gS ah wi eer sae boa ee
(hen ceed 'é ah wnat "ag as fo tg bon we: we 4g
4 tee on as a an <n oe Zw Be fy ae
ne oo, ie wo a eo rn an af ook me po ed
& we fe ee os ond rn nn
a ~~ fo = &@© &@€ & & m® . ee a
fe ore, " ny z ee 4 we bewe ety tee 7
gg En Eoe ee ._ £ * & 8 2 GB He hs
oo bey Ct po Ze a aA "aod: me Peigenn a Ch. ity os i xg]
ce we on ; Pn i oe Bea f
sront a te ne, OOS ee ae rd rr ee ee oe
44 2 % a oe it pee th Sep i rite Ly
o €@ 2 3 o@ 2 Ee - e a oe & & ye Be D
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a oo ey ye & fe S a 2
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navies 'eat eanee Sse Mad --s ee 4 a = ate ane
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mw =(4B aan an > n= 3 z km Bow ot
ice nw. "o a re Yai os on 4 ee 3 * EAC ye
tome fad Ch gd Les Nott hod inna gine th oo on Sane
i ne ae ek, ar a a & © ww &
& pone 3 ; a Jers Ruy 2 a ns oo
we | "5 ae n° © SC put oS a re)
ped eng dh ee , 6 i ee ed on od wee oe
ae B cs . 2 ben i pine, Gey ae & , oe . ie
7 : "gen eso 6 ogee. : y " cs Ck oat ;
Be O » & B FEA 4B f 2 g & wm &
i ar a es hod an : ans) tS sh oy th
rS aA ae ae po ams: aca - i a oa 3
2 ew & @ a re cin ne . & mF few
ra ae o poser ; is Steg gee. Bids ny
es i Say ED ow! ng me EL
cheat pan gece ene capeeied ak ure png eee a7 frm od yer z
Sn hog weenie * ey, Views 2 f , iiecl Fe, Laon *
mm e . o wy, B a aon ih wo | ¢ 2 &
a a ne an Re 4 Boe E : ci fe
2% ie Z x f +> ate besos
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is s a car ata 9 eee whe My fet; + fy
oo m ~ 2 os eS se
tat 9 . oT pew Peete,
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ae keowe few 2 x 8 ta te Oy oe tect
me tacts sayy ' as os: "Ca eed os Sf - Kove. Ls 4
fan} age at hs Lf ; A oe We oe fr, Fi 2
A Dhow ees ie ae care! 5) Gs 3 at th ue fob
mo Om FE Ty i fe Ee oc ie we =~
- é i ., , Us
wo on, os ay % 4 bers ot ro oe
iy BR an re: EP ih ty ed So
endl oe ae eek ? "75 mm ti pee % Sine ee
"mE as SS a a es : ty eg
Sef £2 & Be Bo we B
ae sae on 4 3 ; . oa
Seve £% La Sane C4 es hee 6 agree oF an
6 2p bw &B & @ 8 % @ & 2
a Se ty fe <2 ae % a a Oe
Mey "ey pores 7 ny gy oe yee pee.
on we re thet tie rs See. aes am wafer See ba aS
Seek a ors On Ne ee ws "GE Seta, Ba Ce oe
Bog tM ee oe be tk
& 6 So af a * a $84 ne rm aD :
oe % sree Snes % Soa rts . H 9 4 af
oe wh tb, am 7S Mea B
me EG. OF ons Jet Co pea a a eA oo
Go, Cy ge £5 pn a Ones Mea An
i ve ES Be w 8 eo # a
ee ett ¢ Bee Bes ew ee te S
ohh Bs or fees Fe] 563 A, poe 7 a 0k Sa ne is
eae % fae aso aed bbe re i " i BR Te 2 £ be Eom gh s
;, CS oo OS F co ak aS 1 hy
a i 8 eB ted ns bee mo
a a ee pt & 1. mg Gm
denn ae w% 4, 'Bees A ral = test a % 5
£3 me of, aad a oo Cy om 0
Pie fy eG BPS rh sian sagen. ths as Ad ey
a aa an snes mS ff Oe ® 8
eee. tae
Petitioners
AND
8
Vatic
x,
2 8
TRiS8 OF 2O84
«
*.
WRIT PETITION NO
Roefween:
4. The Incorne Tax Officer, Ward -1¢7), Gurvtur
2. The Principal Chief Commissioner of Income Tax, Andhra Pradesh
and Telangana, Hyderabad, Reom No, 922, 8" Floor, B Block, | T
Towers, 1023, AC Guards, Hyderabad ~ 900 004, Telangana.
4 Assessment Unit Income Tax Department, Nalonal cassessment
Center, New Dethi, Roam No. 401, 2° Floar, E Ramp, Jawaharlal
Nehru Stadium, New Deihi- 110 008.
Respondent's
Patition under Ariicie 226 of the Constitution of India praying that in the
circumstances stated in the affidavit fled therewith. the Nigh Court may he
tay be vveaued fo issue @ writ, order or direction more particularly ane in the
nature of a iA of Mandamus, _ Gecang the notice of the raspandent dated
contrary to Lew, principals af natural
Justices under AN-226 of Constituficn of india, and also against the Incame
Tax Act and Rules and directing the respondent withaul fniow dng miles and
raguiations in respect of the above case
IANO: 1 OF 2024
Petition under Gection 181 CPC is filed praying that in the
circumstances stated in the grounds filed in support of the petition, ihe
High Court may be pleased to suanend the notice of the respondent dated
Su
20-03-2004, Pending disposal of WP 13128 of 2024. on the fle of the High
The petition coming on for hearing, upon perusing ihe FPetiion and the
3
affidavit fled in supmort thereof and the orders of the High Court dated:
27.06.8084, 1S.O7 204, 29.07 2024 & O5.08.20e4 made herein and upon
hearing the 2 arguments of Sr. Ranadhi Bhatla Srinivasa Murthy, Advocate for
the Petitioner, GP FOR INCOME TAX for the Respondent Nos.7 te 3
WRIT PETITION NO: 13177 OF 2024
Sehvean:
nyH
2
acs
oR
z
i
manth, S:
#
B: Me
ey
aas
_ refitioner
AND
ted by
ia, Ranresen
weer
int~ 4
or
28
rth Biock, New L
xo
-
inance. 2
mi, Gaunt.
haan
Te
s.
Respondent
S fry
:
a
state
CANS
nsian
SUNY
in the cH
nah
rit Patiion,
aS
W
the matter covered by this
veurmstances of the ca
ac
the facts an
oe)
APrare
iy
=
\
oe under =
%.
2
OF O4 8022 and the nob
\iolative of the principles of netural justice and Ariicie 14 of the Conatilution of
4
india and consequently set aside the same.
b) and Show Cause Notice bearing [TRAIAST/Fi14? (SONOS
24/1058521823(1) dated 09.01.2024 and passing the consequent order under
Section 147 ow. s 144 read with section 1448 of the ITA bearing
[TBAVASTIS 14 F208 2-84 FO6S03 7784
Demand under Section 186 of the ITA bearing ITBAIAST/G/156/20230-
a
(4) dated 20.03.2024 and Notice of
ZAMOBIOIP SAR dated BLWYOS/SO24 issued by the 3° Respondent for the F.Y.
SOF 2078 and Panally Notices Penalty Notices Dearing
ITBAIPNLIP 2 TOA 2024-2577 D644 55 73811} fated 30.04.2024 and
ITRAIPNLIS 2 TOAROGS3 24/1 06308797201} dated 20.04.2024 issued by the 4"
Respondent as being arbitrary, Hiegal, unreasonabie, in corfravention af
Section 148. 147 and Section 1448 of the incorne Tax Act apart fram being.
violative of the principles of natural justice and Ariicle 14 of the Conatitution of
India and consequently set aside the same.
8 NO: 1 OF 2024
Petition under Section 151 GPC is fled praying that in the
circumstances stated in the affidavit fled In support of the wril pelition, the
High Court may be pleased to stay the operation of the order under Section
147 pwe td44 read with section (1448 of the ITA bearing
ITBAVASTISMAT/2083-24/ 1088037761 dated 20.03.2024 and Notiee of
Damvand under Sext 185 of the ITA bearing ITRAIAST/S/S0/2023-
2d/TOSSOSTSSE(1) dated SO/OS/2024 issued by the 2° Respondent and to
direct the Res spondentsn ot to Inflate any coercive steps against ihe Pettoner
pursuant fo Order bearing MTBAVAST/SM47/2023-24 105300778114) dated
20.08.2084 and Notice of Demand under Section 766 of ihe IT A Dearing
IYBAVAST/SMHSB8/S023-24/1 0630387 88R(1) dated S(vOa/2024 and Panalty
Notices Penalty Notices bearing ITBAYPNUF/2P0A/2028 28/1084 5575900}
dala he, 4 a oe fh ;
a7 fe a3 rape, heer Gs Ay Fac ie coe: is
Oy fom & 0 8 & o £ om es we
ee tae ro An oo ans re ES ie oe wire oe
BG ges 9% ih wavy epee haters Sg the on fee wt er ites, pe
"3 nod oa A aad bene ir pm Te: 05S Seaa: a we Fone
agers " 7 os Cf ce ate * rs yr
° fe Pager vy 3 we KS i ce on " i P i 5 a
r ar ae we fe we, Be sane whee oO Be 7 po ee
pin Lad is mn Shee at Cah ent ey ran) ua £5 pot oe Bees wa
wenn ee wn eae Ch He igs ern, tae aA : ; oy hone tm
s eo 8 & ™ eG oo ge EE t3 Sp Sad ra wn EG
ae i Oh S dik es ty eG ea a ae on sri)
a ae sce et RD me ; Ts he bier ad oi ; 3 3 Ld
bite aces £% gor oth ad fs iy fi, tft oe A oS " bode eee
Boe as an nn ae, eB ot we @ bike ee
G og & ee & © : 2 Bom Oo eo 3
ewe ot 0% ay wf Se ea 4 pane Bs : f cs pine
oy he DG ee a. Hy & eae * Bee
yO oe "E & € «6 & Oo @ oe, m © & & , Gee
os ee ve: tne tas epee! none on ee, . Shon oo %
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ty one OE eo & @ & © wm a ty RR Rp be em mw 7G
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5 Mm € ££ fe WE th Be a, oo
* ad
be pleased fo issue a Writ of Mandamus or any other appropriate Writ, Order
or Direction, declaring that
a. the order passed by the 1* Respondent, u/s 147 nw Sec. 1446 of the
Incame Tax Act 19881, dated 31.10.9023, bearing DIN and Notice No.
TAA AST/SiM147/2023-24/ O8F5392540(1), for the Assessment Year 2070-177
3
b. the consequential orders passed by the {© Respondent, eng
5
ES of the incame
Tax x ot eae
penalties u/s 271(1}(b) of the Income Tax Act, 1907 Ws
Xn, mf
senihe
anne
eae
1981. and u/s PIC Me) of the Incorne Tax Aci, 1805, dated
TF O04. 20284, 23.04 2024 and 24,04. 2024, bearing
CHNUTBAVPNL/F/OP TOT MbV2084-25/ 1064208 1080) ITRAIPNISE 2 9 TP icded-
A5/1 OBS 3041 BOITBAIPNLP/S7 TCT Weyedes-25/10643 17812 (1), respectively,
weed t
for the Assessment Year S018 -TF >
as arbitrary, illegal, bad in law, vold-ab-iniia, viciative
of natural justice, apart from being violative of Ariicles 14.1
astitution of india and Sec 1484 of the income Tax Act, 1967, and to
consequently set aside the same in the interests of justice.
IANO: 1 OF 2024
&
Setition under Section 151 CPC is fled praying that im the
circumstances stated in the affidavit fled in support of the writ petition, the
be pimased to stay all further proceedings, nmuding any
' Respondent, the arder
High Court may
4:
4
8
recovery, pursuant to the order passed by the
ogssed by the 1" Respondent, u/s 147 rw Sec. 1448 of the income Tax Act,
4061. dated 37.10.2023, bearing DIN and Notice No.) TBAVAS TIS 4 F/cded-
24 OSTS&AS40 1}, for the Asseasment Year 2018 ~ 17, pending cispasal of
WLP_No. 16284 of 2024, on the file of the High Court.
con he
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te ~, a A & € CS pe ~ 4 & Bs ESL rey an e "ag
os ch FB cs a & < £ eo 8 2g -~ & oe a A 8 ae
wen "6 & Mins acd og ¢ Z vet ee tee. id aver ", poets
a fe ye EO von Be te fe ae a ns ey ty (EO % % 8 SD fone
arn re, why < ' Se eee PS 5 Bak es no :
PO cee e oo EE > ' whee ak: a x " ' tee.
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ere eee 3 fre ae "Seas me, hove % Py oR OE ih C2 Ei "ey 'ee Pas 2 2
we MM BO pen. tii bao yD i md ie of Seat fev We an BF oe
fe SSB a " ann ae
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£0, Sok odeen. At
ei
bad
b. the consequential orders passed by the 1" Respondent, levying
panalies~
i uve FIP of the Income Tax Act, 1961, dated 29.05.2024, bearing
~ TBAVPNLF 27 TFi2024-25/5 08927 2007 O),
(u/s 2710 Mbt of the Income Tax Aci, 1961, dated 34.05.2024, bearing
CHN- ITBAVPNUP/27 10 Mb y2024-259 0653084387), and
ii. uls 2P ACT Me) of the Income Tax Act, 1961, dated 12.06.2024, beanng
DIN ITBAIPNL/E/27 1 Woyved24-25/1088888425(1), for ihe Assessment Year
#078 -16,
of natural justice, apart fram being violative of Arlicies 14,19(1}{g) and 289 of
tha Constitution of india and Sec 4SA of the Inoame Tax Act, 196%, and
consediiently set aside the same in the interests of just
-
IANO: 1 OF 2024
Potion under Section (51 of CPC is fied graying that in the
ercumstances stated in the affidavit Hed in support of the writ petition, the
High Court may be pleased fo stay all furlher proceedings, including ary
ih
raws 1448 of the Income Tay Act, 1961, dated 28.72.2023, bearing DIN:
ITBAJASTISNATOOS 3-24/1 059014856304), for the Assessment Year 2075 -4 6.
nanding disposal of WP.No. 13324 of 2024, on the Me of fhe Righ Court
eee
racavery, pursuant to order passed by the 4 " Respondent, ufs 14k rivls °
The pelien coming on for hearing, upon perusing the Petition anc the
Ny
808.2024, 1DOF 2Og4, SO.OP Sad & 05.08.2084 made herein and upon
rat
hearing the argurnents sof SC_AV A Siva Kartikeya Advocate for the Pelltioner
and Sri Vihay K Punna, Senior Standing Counsel for Income Tax for the
Respandent Nos. 1 to 2.
«.
43419 OF 2024
WRIT PETITION RO:
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x Rao Kavurl, Sfio Purt
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anue, Ministry of
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Ssuards, Hyderabad
s
AP
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sy
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"af income T
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Petition under Aric
am, Vilayaweds.
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Cantal Board of Dyrect 4
Road, Tenall,
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Nos
28-03-8
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OL.
ae
PT BAVAS TIP 48A/2063- 2024/7 063528 TOS} and ihe consequential notice OF.
28-03-2084 bearing DIN & Notice No [TBAYAST/S146 1/2023-
2084/5 08354 T900C7} Us. 145 of the Incame Tay Act, 1987.
IANO: TOF 2024
Featiion under Section 7181 PC js Hed praying thaf in the
circumstances siated in the affidavit fled in support of the writ petition, the
Nigh Court may be pleased to stay the operation of the Order Df 26400-2084
bearing No. DIN & Notice No. ITBAIASTIF/T48A2 023-2024 0839381080}
and the nonsequieai notice Dt 28-05-2024 Rearing DIN & Notice No
TBAVAST/S 146 VSO23-2084/1 00854 s90001) U és. 148 of the Incame Tax Act,
1051, pending dispasal of WP No. 134719 of S024, on the fle of the High
"Court
The petition coming on for hearing, upon perusing the Petition and the
affidavit fled in support thereof and the earier order of Ihe High Court dated,
2B OG 2084, 12.07 8024, 29.07.2024 & O85 O8. 2024 made herein and upon
hearing the arguments of SriMarri Venkala Remana Advonate for the
Petitioner and Sri Vidhbay & Punna, Senior Standing Counsel for Incorne Tax
for the Respondents.
WRIT PETITION NO: 13488 OF 2024
Peotween:
Addenalli Sambasiva Ran, S/o late Venkateswarlu, Aged about 7a years, LR
fo Sree Jyothi Tunuguntie, O.No. 6-425, 1% floor, Anianeya Panthaulu Street,
Sanganammapel, Terai.
Petitioner
NANSNNSERE ete eee e eee eee e eee er errs
he Se : ; i
ae ye ™ fg '5, pot Pres Pome
' + Sf fe fm OF eS
ee ge z je epee, Cb gat tb
aos ee sm a hn ee a
P "<¥ a i oy ey ap lt he
eee eae "E4 CE pee "en : pn ht Mess
rd "es es, . ; ue pa , £3 ta he oon
nh ra z thy 5a bane om bees ices see -
a pan he ae wa oe oA oy eo" wok gee _
fo we AB 4 o oe FH oO 1 oe
es oS ae sa a
fea] EE ES foee roy oA whee. Sea 4 'ed vege
ae a £R. i can OS
i= Tpee. ue. Bs . te) gee pd 3 rs '
ar ay 5 wen er ; me fe beak
ey 5 Bon & te. m th gm fe Dn
we A ed de am Gy eee fea] ee "
gem OE doe ont ee eG "sy 7 ae
joer fr ra ane Z- ; as
eo & Og ms ~ ® & & 2 U-
it oy fe jn no a a a
fe a ae ~ oe hon GB
aes tet mS ion : , ae
e Z ee Bo- B 6 @ to
Zs oe e CO & & & & feo
& eh, a nr any a oa
bl we kd oe an ge am OF wel!
te oy , Fass a can Lat eee ages
Posthe. CaS . shad: . line ti Sina, a [aes
ree > £3 aie Be > ie ce naci
oY ae BD ~ © ££ & = ;
ce ow? " a6 'rag roa a "at , a
oe , OE, os iB Py den wm i" pes
are rs Sale "tes wee Dy z
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i OD é we oh a ne ee ins ee
a, kee Cy ee a ns: o
i M8 " L - os +
ne are . ee DR
ree ao, agree Tage, rr a eet a
aes fee 2 arn ae , BS we Y
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bed OR vee aa eS rn rn a, a a
x EE Fs eg 5 ig pan ofA ie ae
gH ies veg ie & @ B ey
tt tas ee we £y
6 oe oh & © nr, an | OF ay,
baa] ae 7 rip Wed = tz Me an Ts <n
: oe [e7 a ee 4 tiene fod m *e rt
eer fou eed goons ° ee tet Tyeod an an oe ot
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. oe be, ie a nn wy
Be a oe 8 £3 sete ' ray ; ceoees aoe
at fo ae is hess "4 "4 ts A gd "
be = gee & me Ee
: ma 'poe Ge oe 5 OA RE OS i
4. Pax See. "4 a Anadts FA 'nat F of
fe Pip ape! Ce ke we ke od 288
pine re %, on poe ca Hak ey a, ois a,
LA ih we Oe a Egy me
Sd ge eS eg he * oe ota Re
Sy he eon USE i be, wt * pan poy on wns
4 eet aS as pene on ee as a ey beet rape, ngeee
ee OB Be G& @ @2 & Ap & .-
m G & f= a 6 YG DB eo fp & OS
m& We % fe fg &e £ B@ & QB ty
ot ote ee © SM Mt fe ue EG
5% ore . ve be: ; abe sore Yee %e
me GB Be ie ~ B&B a mn cS
a ce Mca ot bas bee ge Ped
te mo ithe eteeet 4 be ope re ie "ged 2) ; y
se a a ane tap Frac a a os 7 a
£ & 8 & B oo © oa: a cnr mn a a
nn ae : : f / tee ee
a ke fee fo 3 fe i By F es
a] ; ¢ an sclera we we aoe oft ees Real pecs
ie ns an eee feo fo FS ey fe a aod
. & 2B B&B wp OF
Choe and ey of © Ee a om
ra a ns an:
' = anh poe: heat =
ag ne ee ee Oe Se Sc
"Fs
[A NO: 1 OF 2024
Pelion under Section 781 CPC is fled eraying that in the
croumstances sigted In the affidavit fled In support of the writ pene. the
High Court may be pleased fo slay the operation of the Order Df S0-03-2024
bearing No. DIN & Notice No. (TBASAST/F 148 A/2093-2024/ 1 NESEHSO8( 1) and
ihe cansequential notice Dt 30-02-2024 bearing DIN & Notice Noa.
TBAIASTIS NSS 12025-2024) 1 05257 032211) Uls. 148 of the Income Tay Aci,
Y881, pending disposal of WLP No. 13458 of 2624, on the fie of the High
Court.
The petition caming on for hearing, upon perusing the Petiion and the
alinawil Hed in support thereat and the earier order of the High Court dated,
28.06 2084 2.07. 2024, 29.07.2024 & 08.08.2024 made Rersin and unan
searing the arguments of SriMari Venkaia Ramana Advacale for the
Retifioner and Sr Vihay RK Punna, Seno f Shand ing Counsel for Incame Tax
WRIT PETITION NO: 73460 OF 202
Behveen:
Satyanarayana Reddy Munnandg, 3-7-4. Kondinarru, Pamaru, Krishna
:
bars oe
é
Oistnic-O27187, Andhra Pradesh
Petitioner
AND
1. The Assessment Unit, Income-tex Department, National Faceless e-
Assessment Centre, Room No. 407 E-Ramp, Jawaharlal Nehru
Stadium, New Delhi? TO 003.
=. The Income-tex Officer, Ward-), Gudiwada, Oop Bhaskar Talkies,
Guedivada-5o T3017, Krishna Oistricl.
a
"gi ih
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paved pe + ie Lave re ts 4 6%
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a , a bee ge ¢ OL ' ne mn Sn 6 mae)
pe $ pane oes a ao bene eee sult Ree: rie, a a4,
Oi wy "4 rs rs 'nay, aa > OMe
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me gh om i ee Fae "3
$ S wee pon nt 4 'ee ay a a kA ise)
ms ww CS A ns a nn a aC
te co OfS 3 fee pee & ae Be £3 ass a
7 yee: wes eee "me, j i pote) gerne
wr few bers boss bash rye otene oe if ie ae ra) Rca es
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LOF 202.
ra
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iA NO
The pelifion corning on fer hearing, upon perusing the Petitian and ihe
affidavit fled in sugport thereof and the earlier order of the High Court dated.
8.06 2094 12.07. 2084, BO.O7 fied & 05.08.2084 made herein and upor
V2.
hearing the arguments of Sr_C Sanjeeva Rac Advocate for he Petitioner and
soon
id
Sri Vilbay K Punna, Serior Standing Counsel for Income Tar for the
Respandents.
WP NO: 13605 OF 2024
Rohveen:
Mi Sravanamma, Wio M Navaneesware Reddy, aged 38 yrs, D.No-alids
2
2
os
Pakkeer Pali, Sankaranuram, Kadapa, Andhra Pradesh - 570002
_Fetiioner
AND
{. Union of india, ren., by iis Secretary, Finance Department, New Ceihi
3. The Principal Chief Cornmissioner of Income Tax, Andhra Pradesh and
'Telangana, Hyderabad Room No.Be¢, a" Flear B Block, LT Towers,
19-23 AC Guards, Hyderabad - 500 604, Telangana.
3. The Incame Tay Officer - Ward 1, Kadapa D.Noc?-347-22, Simhapur
Colony, Near RTC Bus stand, Kadapa, Andhra Pradesh - SaQo2o.
4 Faceless Assessing Officer, National Faceless Assessment Cant
income Tax Department, New Osihi.
wore hespondents
*
Patition under Ariicle 286 of the Constitution of India is Ned praying that
in the circumstances stated in the affidevit Hed therewith, the High Court may
be pleased tn issue a Writ of Mandamus or any other apmromiate Wii, Orde
or Direction, declaring.
a. the Order issued under See. 148A {dg} of the income Tax Aci, 1901,
dated 22.03.2084, bearing DIN and Notlee No. ITBAJAST/FA48AZ023-
tS 4 ;
voi ihe pe "Ke ue tye, "
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Boni 158
1g0
AND
1. The income Tax Officer Ward, Ward-h a C.R. Building, Floor Annex, M
G Road, Viayawada-520002, NTR Disinet
The Principal Chief Comimiss r of Income-tex, Andhra Pradesh and
Telangana Region, Roam No.g2e, Fioar, B-Blook, | T Towers, 1023
A O04 Telangana.
La,
AC Guards, Hyderabad-5
¥
eo
3 The Union of India, rep. by is Principal Secretary, Government of India,
Minisiry of Finance, 3 "risor, daevan Deep Building, SansadMarg, New
Deihe) 10001.
_Respondenis
Petition under Article 228 of the Canstitution of india is Hed praying that
in the circumstances stated in the affidavit fled there with, the High Court may
he pleased to pleased to issue Writ of Man damus or any other appropria
We or Order or Direction declaring the impugned order vide. No...
we
3
ITHAIAS TIF MASAI202 6-24) TDG B3845 481) daied 25.03.2024 passed by ihe
'the Act, 1951 as arbllrary, null
&
"he
aie,
wy
hehe
ene
"oot,
3 vacnondent, order under Section 144
CE
wR
oo
anting,
and void, Hegel, bad in law, unreasonableness, violative af the prince
natural justice and contrary to ihe provisions af the Act, 19881 withoul
jurisdiction, apart from being violative of Anicies 14, 1G(1 Na) and 265 af the
Monsifiution af India and consequently set-aside/quash the impugned Order
dated S502 2024 for thes Assessment Year 2OTTA18.
LANo.1 OF 2024
Satifion under Section 1517 of CPC is fled praying thal in ihe
4rcumsfances stated in the affidavii Sled in suport of the writ petiiion, the
High Court may be pleased to order stay of all firfher praceedings including
any recovery, pursuant to the demand noice issued hy the respondent
MENS
nursuart to Section 148 af the Act, 1204 far the Assessment Year SO1Y-18,
Aa
Pending disposal of WP No. 13624 of 8024, on the fle of the High Court.
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WP NG: 13829 OF 2024
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09.04.2029 u issued by the Respondent No. 3 under Section 148 of the Act,
(d) Show Cause Notice dated 01.01.2024 issued by the Respondent No. 4, (e)
Assessment Crder dated 14.02.2024 passed by the Respondent No, 4 under
Section 147 ray 144 of the Act, () Natins of Demand dated 14.02 2024 issued
by the Respondent No. 4 under Section 156 of the Act. 9) Notice dated
14.02.2024 issued by the Respondent No. 4 under Section 274 vw 271 hb) af
the Act, th) Notice for Penalty dated 14.02.2024 Issued by the Respondent
No. 4 under Seciion 274 raw 271dNc}, G) Show Gause Notice dated
at fhy
ti
02.04.2004 issued by the Respondent No. 4 under Section - 27 (ib) af ihe
Act, @) Show Cause Notice dated 02.64.2024 issued by the Respandent No. 4
under Section 2774 Ne) of the Act, (k} Show Cause Notice dat d 02.04 2026
sued by the Respe ydent No. 4 under Section 27IF of the Act, (7) Shew
Sause Notice dated 18.05.2004 issuad by the Respondent No. 4 under
Sa
Section 27 IF of the Act, im) Show Cause Notice dated 16.08.¢ O24 issued by
*
the Respondent No. 4 under Section < Fi¢i ve) of the Act al the consequential
SYOCSaaIIGS
as illegal, arbitrary, without junsdiction and canirary fo the
srovisions of the Incorne Tax Act, 1994
Ratition under Section 157 CRC is filed praying that in the
a
A
circumstances stated in the affidavit Med in suppeart of the writ pation, the
High Court may be pleased to stay the operation of the Assessment Order
dated 14.02.8024 passed by the Respondent No.4 under Section 147 ray iad
chy 144B of the Act and all the consequential proceedings. pending disposal af
WP No 18628 of 2084, on the file of the High Court.
The petition caming on for hearing, Upon perus sing {he Pelion and ihe
affidavit fled In support thereof and the order of the High Gourl order dated
40.07 9004 rade in LANo.t OF 2084 and order dafed 2u.Q7 2024 &
05.08. 2024 made herein and upon hearing the arguments of Sr. Harish Kumar
ay,
ay
Py
} OUdaya
°
iN
WP NO
43621 OF 2024
&
>
Bohwean
AND
iin
y.
Son GO4, Telangana.
akhapatnam, Andhra Pradesh
Tal
oy:
a
stated in the affidavil fied th
aye
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e
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scoring 7
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ASAidy of the }
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withe notice issued under Sec. 448 of the Incorne Tax Act, 1987, dated
32038, bearing DIN and Notice No. {TBAJAST/SM48 T/20ee-
2afiOs a7237H1 by 3° Sespondent, for the Assassment Year 2018-20, and
call the consequential proceedings inffiatediiyders passed by ihe
Respandants, inclucliing passin g of the Assessment Order pass sec Uis 147 RAv
4448 of the income Tax Act, {SG} on 48.O3.2082 bearing DIN No.
TTBAIASTISN 47/20
ab-initio, violative of the principles of natt ural justice, apart from being yvinnative
4) ag arbitrary, egal, bad in law, yoid-
BS
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sa
an
i
63
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ae
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of Articles 14 and 256 af ihe Constitugen of india and contrary {6 Sector
44848 of the income Tax Act, 49641, and consequently se i aside the same in
the interests of lustice.
LANo.1 OF 2024
Patiion under Sectien 181 CPC Is fled praying thal in ihe
circumstances stated In the affidavil fled in sugport of the writ pe attion, ihe
High Court may be pleased tn Slay ali further proceedings, Including ary
recovery, pursuant fo the notice wssuied under Seo. 148 of the Incame Tax Act,
4064, dated 28.00.2023, bearin DIN and Notice No ITBAIASTISM48 Ve0ee-
en
23H OSTA T3721}, by the 3° * Rasnondent, for the Assessment Year 2079-29,
;
pending disposal of WP No.) {4831 of 2024, an the file of the Hig!
The petition coming of for hearing, upon perusing the Pedition and ihe
affidavit Hed in support thereaf ana the order of the High Court order dated
49.07 2084 made in LANo of 2024 an i order dated 29.07.2024 &
oS 08.9024 made herein and upen hearing the argume sis of Sri Vivek
Chandra Sekhar S Advocate for ihe . Petitioner, Deputy Solicitor Gene: yal for
Raspondent Nod and Sri Vihay K Punne, Standing Course! for the
Raspondent Nos.2 to 4.
SSSSSSSSNSSS SNS Ene eee net er rere cc e
ood
om.
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WP NO
43745 OF 2024
Rehweoarn:
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vide DIN and Notice No- ITRAIASTISMS6/R023- 24/10B3080905(1) dated
24092084 (Demand Notice) and notice of penalty No.
ITBAPNLISO7OA@023-24/1 08308085 1() dated 21.03.2024 (Penalty Notice)
A
passed by the Sth Respondent as arbitrary, egal, one without power of
jurisdiction and contrary to the @Asges
sment of incame Escaping
Assessment Scheme, 2082, Sention 1S1A and Section 14468 of the (TA apart
ry
from being violative of the fundamental nights quar: arteed to me uneler Ariicies
44, 18 and 21 of the Constitution of India and consequently set aside ihe
Same,
LANo.1 OF 2024
Batiion under Section 181 CPC is fled praying that in the
circumstances stated in the affidavil fled In support of the writ petition, the
High Court may be pleased ta stay the operation of Notice bearing TBA
[ASTIFMABAISCNY2022-23 MOSNSS6892 (1) dated OS 6.03. 2089 uncer Sector
448A(d) of the Income Tax Act, 1867 ( Act") and ihe consequent order bearing
PPRAIASTIFM4B8AI2082-23 MOSISA17O8 (1) dated 29.05.2023 gassed under
Section 148A(d) of the [T A and the subsequent notice under Section 148 of
the ITA dated 29.08.2083 and therealler passing the canseqs ential
Asseasment Order vide DIN. No. [TBA JAST IS M4? (2025-24 AOSQ08UEL 71)
dated 24.08.2084 Clmpugned Order} under Section 147 mad with Sechon
444R of the ITA and consequently damanding an amount of Re 30,05 220%
vide Demand Notice vide DIN & Nolleg No [TBA JAST/O/150/2023-
2A OBSNBOSSSE)} dated 24.03.2024 (Demand Notice") and natios of penally
No. (TBA JPNL/S/STOA2023-24/1 08868085 1(1) dated 21.00.2024 (Penalty
Notice'} passed by the 8 Respondent, pending disposal of WP No. Ta/4s of
2024, on the file of the High Court,
The petition coring on for hearing, upon perusing the Petition and ihe
affidavit Sled in support thereof and the order of the High Cour order dated
OF 2024 &
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Sestion 148 of the incame Tax Act, 1961 dated O4 04 20¢2 calling for the
return of income of ihe Petitener for AY 2O1S-16 and any consequent
proceedings as lacking im furiacictio
LANo.1 OF 2024
Paition under Section 141 CPC is Ned graying that im the
circumistanees stated in the affidayi Med in support of ihe writ petdian, the
High Court may be pleased fo stay the recovery of demand pursuant to the
of
Assessment Order passed by the Income Tax Depariment under Section 147
rw Sectinn {44 and Sectiun (448 ef the [Incame Tax Act, 1467 dated
21.12.2023 for Assessment Year 2015-16 and direct the Department to not
take any coercive steps for recovery of demand, pending disposal of
WP No. 738652 of 20264, on the file of he High Court
The petition coming on for hearing, upon perusing the Pelion and the
affidavit filed in support thereof and the orcer of the Hi igh Chourt order dated
T2207 2OS4 made in LANod of 2024 and arder dated 26.07 20¢4 &
o
05.08.2024 made herein and upon hearing the arguments of SP Pavan
Kumar Rao, Advocate for the Petitianer, Deputy Solicitor General, for
Vihay S Punna, Senior Standing Counsel for
>.
:
fespanident Nao? and
od
aspondent Nos 2 to 4.
WP NO: 33893 OF 2024
Reiween:
arendra Kumar Madala, Sig. Mr. Madhusudhana Rao Madaia, aged 55
years, Gce: Private Employes, RYo. 54-18/4-8C, 1 Lane, Sivapuram Colony,
Vyshnavi Nayar, Viayawada - $20 070, Andhra Pradash
_Pettionens
AND
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i % 'ee i tne A ae cen ligt ew ga sa
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S5N06411051211), by the 1° Respondent, for the Assessment Year £020 ~
24, pending disonsal of WP No. 13893 of 2024, on the file of the High Goun.
The oetiien coming on for hearing, upon perusing the Fetition and the
affidavit Med in support thereof and the order of the High Court order dated
42 07 9004 made in LANa.d of 3024 and order dated 28.07 2024 &
05.08.2024 made herein and upon hearing the arguments of Sr AWA SIV
Kartikeya, Advocate for the Petitioner and Sri Vihay K Punna, Senior
Standing Caunsel far Respondents.
WP NO: 13924 OF 2024
Between
Venkata Sal Krishna Maddi, So, Mr. M Punna Rao, aged 50 years, Ooc
Private Employes, Ryo. 2-13-88, Sri Vana Durga Residency Plat no. &-1,
Kaleswara Rao Road, Viayawada ~ 820 008, Andhra Pradesh
AND
1. The Assistant Comrrissioner Of Income Tax, circie - 2(1}, Viayawada,
GR Sullding, 1% Floor Annex, MG Road, Visyawada - 520 002, Andhra
2. The Principal Commissioner of Income Tax, . Vileywada CR Burlcing,
1 Floor Annex, MG Road, Viieyawada - 820 002, Andhra Pradesh
3. Assessment Unit, income Tax Department, National e-Assessment
Genter, New Dethi, Room No. 401,and Floor, E-Ramp, Jawahariat
Nehru Stadium, New Delhi - 770 009.
Respondents
Petition under Adicle 225 of fhe Canetitutfan of india is fled praying that
in the cifcumsfances stated in fhe affidavit filed therewith, the High Court may
be pleased fo olaas ed to issue @ Writ of Mandamus or any other appropriate
Wal, Order or Direction, decharing that
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13928 OF 2024
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Beside SSN College Hostel, Narasaraopet, Guntur - 22 501, Andhra
Petitioners
AND
4. Assessment Uni, incorre Tay Qepartmaent, National e-Assessment
Center, New Cisihi, Room No.401, 2° Floor, E-Ramp, Jawaharlal Nehru
Stadium, New Delhi - 710 005.
2. The Income Tax Officer, Ward 1, Narsaraopel, Income Tax Office, 12-2-
3/A 1° Floor, Prakash Nagar Narasaranpet- $22 601, Andhra
Pradesh.
4. The Principal Chief Cammissioner of Income Tax, Andhra Pradesh and
Telangana, Hyderabad Room No. S22 2.9" Floor, 'A' Block, LT Towers,
10.3.3, AC Guards Hyderabad - 500 004, Telangana.
. Respondents
Patition under Aricie 228 of the Constitution of India is fled praying that
iy the circumstances stated in the affidavit fled therewith, the High Gaurt may
be pleased to pleased fo issue a Writ of Mandamus or any other appropn riaie
writ, Order or CHrection, declaring thal the order _ Passed by the 7°
Respondent, ws 147 rAv Sec. 1448 of the Income Tex Act, 1961, dated
22.03.2024, bearing [IN and Notice No ITBAIAST/O/147/e023-
24 OBR22882 7/1), for the Assessment Year 2016 -17 as arhtirary, Negal, bad
in flaw, vold-ab-initio, violative of the principles of natural justice, apan from
being Wolative of Anicies 14,19(1}(g) and 285 of the Constitution of India AND
Sec 1484 of the Income Tax Act, 1861, and to consequently set aside the
same in the inieresis of justice.
LA.No.1 OF 2024
Patifion under Sectinn 151 OPC is fled praying [Nat in the
erournstances stated in the affidavil fled im suppart of the writ petition, ihe
tip
od
Respondents
8 of the Constitution of Inche is Hled praying that
in the cycumstances state
4
in the affidawl Ned therewith, the High Court may
&.
be pleased fo
\. Issue a Writ, Order or Direction more particularly, ane, in the mature of Wii
of Mandamus, declaring the order passed by the Respandent No.2 dated
S7.08.2029 wis. 148A(d) and Notice issued by the Respondent Nog under
hs
"
Section 148 of the Income Tax Act, 7961 dated 27.03 2022 as net al,
arbitrary, bad in law, void ab initio, violative of the principles of nahural
5
oe
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and being viclative of Articles 14, 19 and 269 of the Constitution of India and
cansequently
% Set aside the Order dated 27.03.2023 u/s. 148Afd) and Nalice issued by the
Resnondant No.2 under Section 148 of the Incame Tax Act Tkb) dated
27.00.2085 calling for the relurn af income of ihe Peltioner for AY 2072-20
and any consequent proceedings as lacking In Jurisdiction
IANO: LOF 2024
Betition under Section 751 CPC is filed praying that in the
clrcumstances stated in the afidavit fled in support of the writ petition, ihe
High Court may be pleased to stay the recovery of demand pursuant to he
Assessment Order passed by the Incorne Tax Department under Section 147
rw Section i44 and Section 1448 of the Income Tax Aci, 1961 dated
72 AQ ONS for Agsesament Year ZO1G-20 and direct the Depariment ia mot
N
take any coercive steps for recovery of dernand, pending disposal of the Wri
Petition No. 14128 of 2024, an the fle of the High Court.
na
The petition coming on for hearing, upon perusing the Petition anc the
zt
affidavit Hed in support thereof and the earlier order of the High Court dated
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WRIT PETITION NO:
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LIMSTANGES
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2
Prac
in the carc
Section 48 of the income Tax Act, 1981 dated 03.04.2022 as egal,
arbitrary, Dad in law, vaid ab ini, viclalive of the principles © of natural justice
and being violative of Ariicies 14, 19 and 255 of the Coneity gion of india and
G@ Set aside the Order dated O2.04 2029 u/s. 148A(d) arid Notice issued by the
Resoondent No. under Section 148 of the Income Tax Act, 196) dates
05.04.2022 calling for the return of Income af the Petitioner far Ay 2078-19
and any consequent proceedings as lacking in| nsdicton.
IANO: 1 OF 2024
_
Ceiition under Section 751 CPC is Hed praying that in the
clroumstanoes stated in the affidavit filed in support of the writ petiion, the
D
High Court may be pleased fo stay the recovery of demand oursuant to the
Assessment Order passed by the Income Tax Department unde Secon i?
ray Section i44 and Section 1448 of the income Tax Act, 1957 dated
25.04.2004 for Assessment Year 2015-19 and direct the Depariment to nol
take any coercive steps for recovery of demand, pending disposal of the Wirt
Setiion No. 14135 of S024, on the file of the High Court
The petition coming on for hearing, upon perusi ing the Reition and the
affidavit filed in support thereof and the earlier order of the High Court dated.
OS.07 2024, US.07 2064 & OS.08 2004 made herein and upon hearing the
arqumenis of Sd.Palkampally Pavan Kumar Rao Advocate for ihe Pantone:
and SriVihay RK Gunna, Senior Standing Counsel for Income Yax, for
WRIT PETITION NO: 74140 OF 2024
Retween:
Sac
Maduguia Primary Agricultural Cooperative Society Limited, DR No. 340
R
Cio8 "Wanita armanamurth, Gavara Street, M Kaduru, V / Maduaule MDL.
208
ta ten
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bye ped a3 Eas oie an ge ed we Be, he "¢4 ¢ fe
aheed rm, Saat a ws sheen, gen ae poh, ee '} on
aa 77 Eee thy ; % caret ne a, eet 4 ry ee me
ae xg rp thee we heeee ee ee toe el ss a ae TF ay
a bse bn Py ee c%: oe a aa Vine OR Bo Epes
: we oe noes gS Som aaeen oe
Fo ie £% 4 io ae :
uw i, me Bs, mF 7 wn BO
: og" be Et yy ad a ara rn <r ar
we "on, an ve ? Ss ; B&B LL 5 nae
i: Foe hy po 43 ee 43 fe ge nee eet
bd - a woe 6 ny ca
ei 3 an on ne te OS oe oe
1 a ee ca pe a a oo pe
he ea oO , @ gc Tt Oh ee
he By ee ae Wee ey eee Face po a ane'
wane bed ines oe rs 3 3 er age hae wee 4 nee
wt ae sere bev. we oa. wae whee gene ots le pe £83 ahead
ee - - t, a ato Dae net 7 oe my ee
ae a oo "aay xS3 seer ws £4 ad :
os nn ne Be gk nS rns are
i xs eb g 2 to te a OR Oe
son * = (tee ee ee ie bead ae Es) 5 4 ihe
es i mm ch TR 2 a nr ea oa
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te wreee 3 ro fy 7 we ws on, toe
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wt £4 Sy . oo " (oe fe TH 8 A
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ben on fess fh othe Seve, Lode. a2 ras ES
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" '0 a ca eee. pa 5 tn woes % po an a , oS ot
% fe, Coat aes % ewe £ES ored oh oe a e% 'ed
is a as ook aS ee Steen. ' "£4 ot. K we _
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aah ha ae se LG be ron bees eo ra gree ad on i, a me
faa a Ba 3 a ra Co a ° ht Seine sensi yea Set cee
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- fe "oe me i. nn an ood on Oey an
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Cy Be m Gt ee & aa ee 2 se) eer ON OR bas aS
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1A NO: 1 OF 2024
Petition under Section 181 CPC is fled praying that in the
circumstances stated in the affidayil fied In supnart of the writ pelilion, ihe
oq
High Court may be pleased to stay the recovery of demand pursuant to the
Assessment Order passed by the incame Tax Department under Section {a7
rw Section Ud anc Section T44B of the Income Tax Act, 1964 dated
28.12.2085 for Assessment Year 2075-19 and direct fhe Depariment fo not
take any coercive steps for recovery of demand, pending disposal of the Writ
Seton No. 14140 af 2024. on the ide of fhe Nigh Gaurt
The petition coming on for hearing, upon perusing the Petfion and ine
affidavit fled in support thereof and the earlier order of the High Coun dated.
OS.O7 2024, 12.07 oes & O5.06 2024 made herein and upon hearing the
arguments of Sri. Polkampaily Pavan Kumar Rao, Advaoc for the Petitioner
and SyiVibay K Punna, Senior Standing Counsel for Income Tax, for
Ressondents.
WRIT PETITION NO: 14442 OF 2034
Rolween:
The Srungavaram Primary Agriculture Cooperative Sociely, Gannavaran
S
Vilage Y & Agrsharan Fost, Nathavrarn Mandal, Visekhapainam, S37194,
Anshra Pradesh
Petifionar
1. The Union of India, Ministry of Finance Rep. by its Secretary, 186-8
North Block, New Delhi - 110 004,
2. The Income Tax Officer, Ward 1, Anakapalie Aayakar Bhavan, Gandhi
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The petition coming on for hearing, upon perusing the Petition and ihe
affidavit Hed in support thereof and the earlier order of the High Court dated,
29.07 20G4 & 05.08.2004 made herein and upon hearng the argumenis of
SRLP_PAVAN KUMAR RAO Advocate for the Petitioner, Deputy Solicita
General for Respondent Nos.1 & 4 and Sri. Vilhay K.-Punna, Standing Counsel
yw Rasgondent Nose & 3
WP NO: 14808 OF 2024
Between:
Naveen Kumar Surecdi, Sfo. Sureddi Sree Rama Murthy aged ebout 44
years O.NG 58-51, New Karasa, NAD (PO) Vishakhapainam SSQ008,
Andhra Pradesh PAN BIWPSS94SQ).
AND
panke
The Union of India, Ministry of Finance, Rep. by its Secretary, 166-8
North Block, New Delhi- 190 007.
2. The Income Tax Officer, Ward 2(7), Vishakhapainam, [7 Office, Infinity
rs
'gramatam Road Vishakhapatnam, Andhra Fradesh,
Fe
towers, Sank
SSG 6
3. The Principal Carnmissioner of Income Tax, income Tax Offtce, Raj
Kamal Complex, Lakshrnipuram, Main Red.. Ashok Nagar, Guntur
Andhra Pradesh - 522007
4. The National Faosless Assesarment Centre, Income Tax Depariment
Ministry of Finance Govt, of India, New Dein.
_ Resporents
Patition under Article 225 of the Canstitution of india is fled praying [hat
in the circurrestances stafed in the affidavit fled therewith, the High Court may
be pleased to pleased to i. issue a Writ, Order or Direction more parhoularly,
oe a" % th te nae ny yee ;
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ufreants of
WP NO: 14645 OF 2024
Batween
\inparia Primary Agriculture Co-op Society Lid, Rep. By. Venkata Samba Siva
Reddy, CEO. O.No.7 105 Rede Jypaiem, Vinparla Rompich wena Guntur 822618
Andhra Pradesh
AND
4 Income Yax Cicer, Ward 1, Narearaopet, Incame Tax CHfine 12-0-22/4,
4° Floor Prakash Nagar, Prakash Nagar, Narsaraopet, Andhra Pradesh,
S22001.
Py. Commissioner of Income Tax, Viiayawada, SVR Plaza, DLNo, 40-8
be
15, Siddhartha Public School Road, Maghalrajpuram, Vilayawada-
meome Tax Department, National Faceless
hat
=
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3
Aasessient Canye . Delhi Miniatry
Etoor, E-Ranmno, Jawaharlal Nehru Stadium, Delhi T1O00s.
_ Respondents
Petition under Aricie 228 of the Constitution of India is fled praying that
in the creuretances stated in ihe affkiavil fled therewith, the High Court may
be olaased to issue a Will, order or direction, 3
nature of Wat of Mandarnus, declaring the Assesament Order di. 29.01, 2084
. ra : on anh Sony WT ca pe OF "an a x wy ans Vay EE ES a" oe
passed by the S" respondent u/s T4f 6.8 {44/1446 of the Income-tax Act for
AY. 2018-20 vide DIN No IT BAIAST/SMAF/2083-24/1 0608907 7204).
consequent to the order passed is 8 148Aid} dt 28.03.2023 vide DIN No.
ITRAIASTIEA4SAIG O22-BQ0S1468582(1}) and the nolice us (4s
di9803.2092 vide DIN No. ITBAYAST/SN48_1/2022- 25/108 1489008 4},
issued by the JAO (1 respondent) instead of FAQ 3° raspondant), as void,
legal, and conmrary te the provisions of income-tax Act and contrary te the
Prinnigies of Natural Justice
LA No OF 2024
h Court may be pt
oS
ae
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WP NO: 14616 OF 2024
Behween:
Ss
s at °F speaea ese
yeu about Ge Years,
Yi, ae
of
et
ee
ory
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ae
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ay Dear
o
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geet:
.mespondents
Patition under Aicie 225 of the Canetiution of India is fled praying that
in fhe circumstances siafed in the affidavit fled therewith, fhe Nigh Court may
be io pleased fo issue a we, 9 rder or direction, more particu ay one in the
naiure of Writ of Mandamus, declaring ihe Assessment Order cf 31.01.2044
massed by the Gre respondent ufs 147 ras 144.9446 of the Income-tax Act
for AY. 2075-16 vide DIN No. ITBA/AST/SMAT/S023-24/10603 1958414},
consequent to the order passed u/s 148Atc) di. OF 04.2022 vide DIN No.
TRAVASTIF/TA8A/2028-S9/ 1042807 129} and the notice u/s 148
dhOP Os S022 vide DIN No. [TBAVAST/SM48 1/2028-24/ 0426 1S 771 GC },
~.
igsued by the JAQ 1° responden{) instead of FAQ(3"™ respondent), as vold,
Negal, and contrary to ihe provisions of Income-tax Act and contrary to ihe
Principles of Natural Justice.
LANG OF 2024
im the
circumstances stated in the affidavi fled in support of the wrl peltion, the
em
Petition under Section 741 CPC is fHed praying that
High Court mey be oleased to stay all further proceedings pursuant fo the
Assessment Order dt. 91.01.2024 passed by the 3° respondent u/s 147 ows
144/144B of the [Income-tex Act for ACY. 2075-16 wide DIN
No ITBAIASTISN 47/802 35-24/ 10803 1 9584(4 }, pending disposal af
WP No. 14616 of 2024, on the fle of the High Court.
er
The pefitien coming on for hearing, upon perusing the Petition and the
affidavit fled in suppert thereof and the earher order of the High Court dated
We0F 2024 made in LANoat of 2024 and Order dated £9.07 2024 &
OS.08. 2084 made herein and upon Aearing the arqumants of Sr Bundy
Manmohan, Advocate for the Pattiomer and SREPVINAY RUMAR for
ha
sala RIT!
Ss
mn, Vip
AND
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22601,
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{4847 OF 2024
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LANo.t OF 2024
Settion under Section (51 CPC is fled praying that in ihe
circumstances stated in the affidavit fled in support of the writ pelition, the
High Court may be pleases to stay all further proceedings pursuant te ihe
Assessment Order dt, 30.01.2024 passed by the 3° veapondent ws 147 rw.s
444/144B of the incomedax Act for AY. 2078-19 vide ON
No ITBAVASTISH 147 /2023-24/1 0802429371), pending disposal of
WP No 14817 of 2054, on the file of he High Court.
ae
uN
The petition coming on for hearing, upon perus Ing the Petition and the
affidavit Hed in support thereof? and the earlier order of the High Court dated.
i207 2084 made in LANot of 2024 and Onder dated 20.07 2024 &
OS.08.2004 made herein and upon hearing the arguments of Sr Dundu
Manmohan, Advocate for the Pelfioner anc SRI. PVINAY KUMAR for
raspandenis.
WP NO: 14623 OF 2024
Between!
Ramanareddy Devarapati, SYo Ramiredcy Devar pag, "gee about G2 years,
Oce: Farmer, residing at # 3-954 Reddpalem Vilage, Buchirec idypaiem (Mc),
Nellore Andhta Pradesh - 524905
. Pehtioner
AND
4 theome Tax Officer, Ward 1, Nellore, 242-438, 1° Floor, GT Roag,
Nisilore, Andhra Pradesh, 524007.
The Principal Chief Commissioner of Income Tax, AF &TS, 10° Floor,
&
i
sac
Block, LT. Tawers, 10-2-3, AL. Guards, Hyderanad-So0004.
Respondents
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05.08.2024 made herein and upon hearing the arguments of Sn Dune
Manmohan, Advocate for ihe Petiioner and SRLBVINAY KUMAR for
responionts.
WP NO: 14713 OF 2024
Between:
Sri Satyanarayanabetina, S/o. Sn SubhayyaBetina, aged about 69 years,
Occupation Agnoulture, T Nerasapuram, West Godavarl ~ 534467.
..Peltioner
AND
+ The inonme Tax Officer, Ward-1, 29-54-04, K KS Towers, RR Pet,
Eluru - 834002.
Assessment Unit, National Faceless Assessment Mentre, incame Tax
hh
a3
Department, Ministry of Finance Roorn No. 404, 3 Bloor, E-Ramp,
EN
Jawaharlal Nehru Stadium, Delhi'
Petitien under Article S26 of the Coretitution of India is filed praying That
in fhe circumstances stated in the affidavit fled therewith, ihe High Court riay
be pleased fo pass an order or direction, aspect cially one in the nature of WRIT
OF MANTAMOS hal
Respondent under section 148 of the Act with BIN and Notice
ding that the notice dated 04.04 2022 issued by 3
&
No [TBAIASTISM48 12082-2391 04247 72760) and the agsessment order
passed by 1ST Respondent u/s. 14/7 hws {ad of the Act, dLSPG.2024 with
DIN & Order No ITBAIAST/S/147/8029-24/1089500222(1)} for the Ay. 2070-716,
as being without jurisdiction, arbitrary, legal, bad ir in law, void ab imlic, apart
from being violative of provisions of section 148A AND section 149 of ihe Act
and also contrary fo the clroular issued by CRDT anc oravisions of section
481A of the Act. and consequently set agide the nolice under secton 145
dated 04.0 22 and the assessment order passed by 1ST Respondent us.
447 pws i44 of the Act, ShL27.05.2024 with DIN AND Order Ne
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Respondents
Petition under Article 226 of the Constitution of India is Med praying that
in the circumstances stated in the affidavit fled therewith, the High Court may
be pleased io pleased to Issue a Writ or order or direction, more preferably in
the nature of Writ of Mandamus, solding the order passed by the 2°
respondent herein under Sec 148A) at fhe Incarme Tax Act, dated
24.93.2004 with DIN Notice No ITBAJAST/F Mas Al20a2- 23/108 1246566C1 Nor
fhe FLY. 3015-16 relevant fo the Assesament Year 2016- 17 as egal,
arbivary, bad in Law and violation of Principles of Nalural Justice apart from
being violative of Provisions of Sec j4ia and 149 of ihe Act also contrary to
the Circular issued by CBOT and provisions of SeclbiA of ihe Aot
cansequanily set aside {he sams,
LA.No.1 OF 2024
Oeatition under Section «St of CFEC is Ned praying that in the
circumstannes stated in the affidavit fled In support of the petition, the High
Gourt may be ae to Suspend the Operation of the Omer dated:
34 03.2023 with DIN Notice NoITBAIASTIF/148A/2022-23/1 08 1236500) for
the Fy, 2075-18 relevant fo the Assessment Year 2016-77 passed by ihe va
respondent, Pending disposal of WP No. 14755 of 2084, on the He of the
High Court.
%
The petition coming on for hearing, upon perusing the Peltiar and the
Q
affidayit fled in support thereof and the earlier order of the High Court dates.
wer TAS
45 97 2004 made in LANo.t of 2024 and Order dated 28.07. 2084 &
gg
05.08.2084 made herein and upon hearing the arguments of Srv Raghu
Ram, Advocate for the Petitioner and Siviihay K Punna, Senior Standing
me
-cunsel for Respondents.
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the FY. 2044-15 relevant fo the Assessment Year 2015-16 passed by the 2°
respondent, Pending dispasal of WP No. 14792 of 2024. on the Me of the
The pefiion coming on for hearing, upon perusing the Petition and the
davit fled in suppart thereof and the earlier order of the High Court cated.
18.07.2024 made in LANot of 2024 and Order daied 29.07 2024 &
08.08.2024 made herein and upon hearing the arqurnenis of Sr. Koa! Rama
Murthy, Advocate for the Petitioner and Sr Vilhay K.Punna, Senior Standing
Counsel for Respondents.
WRIT PETITION NO: 18047 OF 2024
Between:
Fonda Siva Reddy, Sic. Venkateswara Raddy Ronda, Aged about 38
years D.NO 1-VA Nadigadda, Narsingapadu Nekarikallu Guntur 522075,
Andhra Pradesh, PAN BFLPRSTO1Q
Patiioner/s
AND
1. The Union of India, Ministry of Finance, Rep. by is Secretary, 186-5,
North Block, New Deihi- 770 009
#3
The Incarhe Tax Officer, Ward? (1 }d3untur, C R Butidings, Rannavan
Thota, Guntur, Andhra Pradesh, 522004
3. The Principal Commissioner of Incorne Tax-1, Income Tax Office, Raj
Kamal Complex, Lakshmipuram Main Ra, Ashok Nagar, Guntur,
Andhra Pradesh - 822007
4 National Faceless Assessment Centre income Tax Department,
Ministry of Finance Govt, of Indie, New Delfu.
Raspondant/s
Battier under Article 226 of the Constitution af india is fled praying Inet
>
in the circumstances sigted in the ahidavit fled therewith, the High Count may
sgoyey
Rar teh
G8
y the Respondent
o
5
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faanondent N
order passed
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RIT PETITION NO: 15238 OF 2024
Retween:
Satyanarayana Kadlyam, Akklreddigudem Vi, Main Road, Musunuru
Mandal, Krishna Distric-S21273, Andhra Pradesh,
Petitioner
AND
1. The Assessment Unit, Income-lax Department, Netional Faceless «
Assesament Centre, Room No. 404, E-Ramp, Jawaharal Nehru
Stadium, New Delhe 110 003.
ed
of Income-tax, Andhra Pradesh and
784,
The Principal Chief Commissions
Telangana Region, Room No.922, 9"Floor, B-Block, | T Towers, 1025
AC Guards, Hyderabad-S00 004, Telangana.
Lae
The Incorme-tax Chficer, Ward-3(1}), Viieayawada. C.R. Building, 1° Floor
Annex, MG Road, Vijlayawada-S20 002, NTR Dist strict
4 Union of india. reo by iis Principal Secretary Government of india,
a ty x us re 5s eer . on wd ee Sy
Ministry of Finance, 3° Floor Jeevan Deep Bullding, Sansad Marg, New
Respondents
Petition under Ariicie 226 of the Constitution of India Is fled praying inal
in the cirauistances stated in the affidavit filed therewith, Ihe High Coun may
leased to issue Writ of Mandarnus or any other appropriate Wari or Order
Sows
2
oh
ie
*
or Direction declaring the impugned Assessment Order vide No. ITS
MASTISM4T/2023-24 1080 T7ROTOIN) dated 25.01.2024 passed by the ee
respondent as best judgment order under section 14/ read with Sections T44
and 1448 of Act. 1964 as arbitrary. null anc void, Ilegal, bad in law, violative
of ihe orineiples of natural justice and contrary fo the provisions of ihe Act.
4984, without jurisdiction, apart from being violative of Ariicles 74, Ta¢7Xg)
and 205 of the Gonstitulion of india and consequently sel-aside/quash the
Assessment Order dated 28.01 2024 for the Assessment Year 2 20.
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od eee < aA ; Soy Pa pee tet Pao ce ; oe Sew Me
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Be é
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4 Feceless Assessing Officer, National Pac ~naiess Asseasmer Gent
income Tax Deoartrnent, New Delhi
Raspondants
Petition under Article 228 of the Constitution af India is Hed praying that
in the circunisianoes stated in the affidavit filed therewith, the High Count may
be pleased to issue a Writ of Mandamus or any othe r appropriate Wirt, Order
or Direction, declaring a. the Order passed under Sec. 148A(c) of the Income
_ $964, dated 25.99.2025, bearing DIN and Notice No
TBAVAS TFT 48 a2! 231051277444 {1}, issued by the 3rd Respondent,
fer the Assessment Year 2016-17, 6. the notice issued under Sec. 148 of the
Income Tax Act, i861, dated 25.08.2023, hearing DIN and Notice
NolTBAAST/SM48 1/2022- 23/105127 7842 C4), by theSrd Respon went, for
the Agsessment Year 2016-17, and c. all the consequenilal proceedings
initiated/Orders passed by the Respondents, including passing of the
Assessment Order passed U/s 147 Raw 1448 of the Income Tax Ack 3 O67 on
O6.12.0025 bearing CIN No. [TRAIAST/SN47/2028-24/1058500400(1) as
arbitrary, (egal, bad in law, void-ab-initio, violative o i the princioles of natural
justice, apart from being violative of Ariicles 14 and 265 of the Constitution of
India and contrary to Section 148A of the Income Tax Act, 7S6), and
consequently sel aside the same in the interests of justice.
IANO: 1 OF 2024:
Pefition under Section 181 of CPC is fled praying thal in the
circumetances stated in the effidavil fled in suppart of the petition, the High
Court rray be pleased fo stay all further praceedings, including any recovery,
MS
pursuant to the notice issued under Sec. 148 of the Income Tax Act. 4 57,
dated 25.09.2008, bearing DIN and Notice Noo [TBAIAST/P 148 A/ede2-
23/1081 277444 (1), by the 3° Respondent, for the Assessrnant Year c<O1O-1Y,
Panding disposal of WP T8881 of 2024, an the He of th
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es; ' ary ot a ws ot fen ss ; por AS % S, CS en Ree 3
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aes ws
oe Olrection, declaring ihe order passed by the 1" Respon Went vide DIN and
etter No ITBAIRCOWENT/2024-25/1085619282(1), in directing the Pettioner
to pay 20rercent of the dispuied demand, sendin '96 disposal of the © apps of
the Petitioner before the 1 Appellate Authority, Le. the 4° Respondent
herain, for ihe Assessment Year 2015 18 ag arditrery, illegal, bad in law
areft of any reasons, violative of principles © of natural justice, apart from being
wolative of Articles 14, 18(1 Ng} and 265 of the Constitution of india and Sec
4488, af tha Income Tax Act, 1961 and consequently gat-aside the same and
grant stay of recavery, pending disposal of the Peliioners appeal before ihe
4" Appellate Authority, in the Interests of ju istice.
IANO: 1 OF 2024
£.
Petition under Section (4) CPC is fled praying that in the
circumstances stated in the affidavit Aled In Suppo on of the writ petition, the
High Court may be pleased to Stay all further proceedings, including any
recovery, pursuant fo the order passe by the i Respondent vide DIN
Latter No. ITBAVROVIF/TT/2084 OGS818869i 1}, in directing the Pettoner
fo pay 2006 of the disputed dem and, pending dispasal of the appeal of the
Petitions: before the 1 Agnpellate Authority, Le. the 4° Respondent nerein, for
the Assessment Year 2015 -16, pending disposal of the Writ Petition No.
48120 ef 2024. on the file af the High Court.
The pebtion coming on for hearing, upon perusing the Peliion and ihe
affidavit fled in support thereof and the Order ef the High Cour, dated
DU O7 2094 & 08.08.2084 made herein and upon hearing the argumenis of
SRLAVASIVA KARTIREYA Advocate for the Fetlioner, Deputy Solictor
General for Respondent Nos.2 & 4 and Sr Vihay K.Punna, Standing Counsel
for Respondent Nos.1 & 3.
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IA NO: 1 OF 2024
Petition under Section 951 OFC is filed praying that in the
circumstances stated in the affidavit filed in support of the writ petition, the
High Court may be pleased to stay all further proceedings, inciucing any
recovery, pursuant fo the notice issued u/s 148 of the Income Tax Act, 1884,
dsied 28.02.2084 bearing DIN and Notce No. [TBAYAST/Q/T48 1/2023-
2410833623101}, by the 1° Respondent, for the Assessment Year 2020 -
21, pending aisposal of the above Writ Petition No. 16776 of 2024, on he The
The ee coming on for hearing, upon perusing the Petition and the
affidavit fed i supnort thereof and the Order of the High Courl, dafed
20.07 20e4 & 05.08.2024 made herein and upoen hearing the arqumenis of
SRILAVASIVA RARTIKEYA Advocate for the Petitioner, Deputy Solicitor
General for Respandent Nos.2 & 4 and Sri Vilhay K.Punna, Standing Counsel
N
- oad
Ln
for Respondent
WRIT PETITION NO: 16304 OF 2024
Retween:
Janaki Kalvakulanu, Ovo Sr Chaturvedula Venkatgupayys Sastry, aged
years, Occ. Retrired Employee, Rio. 2-O-080/6 AND Sf4, Flat No.oQ5,
Venkateshwara Nagar, Ambernet. Hyderabad - 500 014, Telangana.
Petitioner
AND
\. The Income Tax Officer, Ward 3(1), Visakhapatnam, income Tax Office,
infinily Towers, Sankaramaliam Road, Visakhamainam -
Andhra Fradesh,
2. The incame Tax Officer, Ward 303), Visakhapatnam, income Tax Office,
infinity Towers, QSearkearamatam Road Visakhapaingm - 530 076, Andhra
Pradesn.
Respondents
eR
So
and Order N
rz
4
lahive
'
&
Foard fa can
{ OF 20:
x
*
iA NO
23
AV A SIVA KARTIREYA Advocate for he Fatitoners and of SRE PAVNAY
RUMAR. Standing Counsel for fhe Respondents:
WP NO: 168442 OF 2024:
Between:
Mr. Chandra Mohan Raju Pasupartl, Sfo. Mr. Venkata Raju Pasupariht,
oy
aged 51 years Occ. Business, R/o. Alyy Rajula Street, Allur, Nellore - 924
S18, Andhra Pradesh.
Petitioners
AND
4. Assessment Unit, incorne Tax Deparment, National e-Assessinent
Center, New Delhi, Room No. 407.8" Floor, E-Ramp, Jawaharlal Nehru
Stadium, New Deihi- 770 002.
The Income Tax Officer, Ward 1, Nellons, Incame Tax Office, 24-28-4238,
N
q Floor, GT Boad Nellore - 8¢4 001, Andhra Pradesh.
3. The Principal Cornmissioner of Income Tax, Income Tax Office, KT Road,
Tirupati: S17 S01, Andhra Pradesh,
Respondents
Petition under Articie 226 of the Constitution of India is Hled praying
that in the circumstances stated in the affidavit fled therewith, the High Court
sged to issue a Writ of Mandamus or any other appropriate Writ,
#
may be phe
Order or Direction, declaring that
a. the order passed by the 1° Respondent, u/s 147 nw Seo. 14468 of
the income Tax Act, 1861. dated O4.12.2029. bearing DIN and Notice No.
TBAIAS TSN 47/2023-24/ 105844507001}, fer the Assessrnent Year 2079-20
and
te
b. the orders passed by the 1" Respondent, levying penalties u/
278A a) and SPIAAC() of the income Tax Act 1901, dated 15.05.2024
bearing DIN and O68. 05.2084 and ([TBAYPNUF/27SAC) xdyed2s-
251064638081 4), ITBAUPNLIF/27IAACHV2024-25 0848977980),
respectively, for the Assessment Yaar 2019 - 20 as arbitrary, Hegal, bad in
ae)
57
S
tt
ana
ade.
CP
mh
at
wo
is
ae
a
law, vold-ab-iniio, violative of the princinigs of na@lural justice, ;
bet we Fenn we ty Te «of po
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fe fe Be pan rn a we Be So
tye the oy ben £F4 iss) a = hme "Es my
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acres we eo Rae spnnie, oo tere tre. £% ry aot ££3 eG.
wi: on a rnd whe
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5. The Principal Chief Commissioner of Income Tax, Andhra Pradesh and
Telangana, Hyderabad Roam No. 822, oe? Floor, B Block, LT. Towers,
10.2.8, AC Guards, Nyderabad - 500 004, Telangana.
... Respondant!s.
Petition under Article 226 of the Constitution of India Is fled praying that
in the circumstances stated in the affidavit fled therewsth, the High Court may
he pleased fo issue a Writ of Mandamus or any other approptia e Writ, Orcer
or Direction, declaring that a. the order passed by the 7° Respondent ws 14%
ray Sec. 1448 of the Income Tax Act, 1961, dated 26.12.2025, bearing DIN
and Notice No. ITBAIASTIG/147/2023-24/10880439463(4), for the Assessment
Year 2018-7
bh the orders passed by the {© Respondent, levying penalties u/s
S71) ufs SPF of fhe income Tax Act, 1981, bath dated DIN
TEAVPNLIFO7 IC kb ye024-24.08. 2024, bearing Z5NOSAS6HSE AT} AND
PPBAJPNLIP(O7 TRO084-25/106599 114801) respectively, for the Assessment
Year 2016-17
as arbitrary, dlegal, bad in law. yod-al- initio, violative of the principles
of aatural justice, apart fram being violative of Articles 14.11Ng) and 268 of
the Conetitution of India AND Sec 148A of the Income Tax Act, 1964, and fo
conseaquanily set aside the same
IANO: 1 OF 2024
Patton under Section 15) of CPC is fled praying that in the
circumstances stated in the affidavit fled in support of the pelition, the High
Court may be pleased to stay all further proceedings, ine uding any recovery,
pursuant fo the order _ by the 1 Respondent, u/s 147 rw Sec. 7 448 of
the Income Tax Act, 1967, dated 26.7¢.2
ITBAIAST/RN 47/2023-24/1 05904994341}, for the Assessment Year 2010 - 4
SE Lae ~ " $ who trees : .
O23. bearing DIN and Notice No.
mo
Pending disposal of WP 16449 of 2024, on the Me of the High Cour.
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Articles 14,19(1 gq) and S65 of the Conatitution of India and Sec 148A of the
Income Tax Act, (987, and in consequently set aside the same in the interests
of justine.
TA NO: 1 OF 2024:
Petition under Section 157 of CPC is Med praying that in ihe
circumstances stated in the affidavit filed in support of the petition, the High
"sree
Court may be pleased to stay all further proceedings, inci juding any recovery,
pursuant to the notice issued under Seo. 145 of the Income Tay Act, 1984,
dated 28.08.2004 bearing DIN and Notice No. TRAVASTISIAB. 12023-
24) OBS509024( 1) by the 1°Responcdent, for the Assessment Year 2020 - 24,
yding disposal of WP 16454 of 2024, an the fle of the High Court,
The petition coming on for hearing, upon perusing the Pellvian and the
".
affidavit Hed in support thereof and the order of the High Court omer dated
34.07. 2024 mace herein and upon hearing the arguments of Si AV A SIVA
KARTIKEYA Advocate for the Petitioner and of SRIVIJAY KUMAR, Slanding
Counsel for fhe Respondents:
WP NO: 16925 OF 2024:
Between:
Shirdi Saibaba Mandal, A Society Registered under Societies Registration
Act Ben by ts Trrasurer, Manclaparthi Satya Sr Har 5 Raju Road,
Mutyalampadu, Satyanarayanapuram, Vijayawada, NTR District
oo Petitioner
AND
4. The Union of india, Rep by iis Secretary, Ministry of Finance 160-2,
North Block, New Delhi- 170 007.
2. The Income Tax Officer, Ward No 1, Vijayawada C R Building, Ist Moor
Annex, MG Road, an
3. The rpncipal Commissioner af Income Tax, Vieyawada
4 National Faceless Assessment Centra, incorie Tax Deparime!
Ministry of Finance Govi of India, New Dathi
». Respandents
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"gd Pe, iy Tek A, gy o~ as x bccn ace af Sot i eras: Ieleet "te pert "0 ot have ay "tee Pere
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wy te ke ee ee i a a rr OO Bn ee os - [oe
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nn a ee 3 2 bee a fe ee fe, Be w Zz C7
kee oa ns De 'tine 7 £5 bates ea weet faa . ot wie 553 batt. oad -_ th
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ie , a ae wm GG my an ns oh. fe a b, GER teow
be te © ce Hoy tf 5 ME ge eee to Ae Pa : fr fy
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te GS % a re nn an cS gf Ye ce ES ria Fee Page eh
eoete the "eh wer 7 "tat 4 ite a oon i Saas rn wet : . Rots peeee.
set % as £ [an ©) ior? a a hy iy a 7 Ok gs se Cy ts gy on
weet he beta PS we EE on Me og te = AB ca a 2 See fod a
@ Oa, oy a aa a ae Se % as a ra % 43
fi ; Cy B® me BBG te vot °
eo & BL Oo B 2 2 Bm & Be a a ae
' where . agere waren ¢ pes wo eed re f val,
eee on et pg tee ¢ tet fe fede oe
it "& 8 & & 8 Fe E
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eo gee os are bt "awe
So om
ad
Lied
The petition caming on for hearing, upon perusi ing the Petition and the
affidavit fled in sugmert thereof and the order of the High Court order dated
06.08. 0084 made herein and upon hearing the arguments of GRIT VP SAI
WIHABI Advocate for the Petitioner, Deputy Solicitor General of india for
respondent not, Sri Vay Kumar Punna Standing Counsel far respondent
nos.2 to 4
WP NO: 169077 OF 2024:
Between:
Reddy Abbavaram Reddy Sekhar, Sig, AbbavaramSubbaReddy Aged
about 44 years, Oco: Business, H.No > BakivaniReddivaripalliBalayyagarnipall
(post) Kalakade (manda) Annamayys istrict, Andhra Pradiesh-S7 728.
Petitioner
AND
4. The income Tax Officer, Ward-1 Kadapaincome Tax Office, Cucdapan,
Andhra Pracesh-8 16005.
2. The Principal Chief Commissioner of Income : Tax AP and TS, 10th
Floor, O-Blook, LT. Towers, 10-25, A.C. Guards, Hyderabad-S00004.
The Assessmert Unit. income Tax Oeparnment, National Faceless
fot
Assessment Cente. Delhi, Ministry of Finance, Room No. 404 2nd
Finoor, E-Ramp, Jawaharlal Nehru Stadium, Delhi 7 O00.
Respondents
Petition under Adicle 228 of the Coretitution of India l is fled praying that
n the circumstances stated in the affidavit fled therewith, the High Court may
be pleased fo Issue a wri order ar di rection, mare particularly one in ihe
nature of Wri of Mandamus, declaring the Assessment Order di. 18.12.2028
sassed by the Sci respondent u/s 14 f° rw. 4441448 of the Income-tax Act
for BY. 2018-17 vide DIN No. ITBAVAST/SH14 7/202 3-24/70
g passed as a consequence of the arder passec we T4BAtd) gh 18.03.2025
vide DIN No. ITBAJAST/E 148A /2002-25/ 10508658441) and the notice u/s
448 db 16.05.2023 vide DIN No. ITRAYAST/S?
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WP NO
Rahesn:
Patition under Article 826 of the Constitution of India is fled praying that
+ the circumstances stated in the affidavit fled therewith, the High Court may
be pleased fo issue a writ, arder or direction, more partioularly ane in the
aature of Writ of Mandartus, declaring the Assessment Order di. B10) 2024
passed by the 3° respondent us 147 raw 1441448 of the Income-tax Act for
AY. 0078-18 vide DIN nol TBAMAST/S/ 14 72023-2417 080254737 { tT}, which is
passed as a catsequence of the order passed U! fg (48 AC) GLO? .O4 2022 wid
DIN No. ITBAIASTIFM48A/2082-23/104280092 1} and ihe notice ufs 148
oO 04.0022 vide DIN No ITBAIAST/S148_ 1/20e8e- Sa OdSso Hoary),
issued by the JAO(ist respondent) instead of PACKS" fesponcen',
é
contrary te the provisions of Sec. 149 of the Act, as vend {. Hegal, and cantrary
to the Principies of Natural Juehoe:
IANO: 1 OF £024:
Petition under Section 751 CPC is fled praying that in the
nircumstances stated in the affidavit fled in support of the wrt petition, the
High Court may be pleased to stay all further proceedings pursuani to the
Assesament Order dt 31.01.2024 passed by the O° respondent u/s 147 rows
{44/1448 af the income-tax Act for AY. 2078-19 vide DIN No,
ITRAIASTISM4 T/2099-24/ 10608947311). and may pass such other order(s)
as the Hon'ble Court deems ff and proper in the nieresta of subs
justice, as otherwise the Petitioner would be pul io inmperable loss and severe
court,
The peddion coring on for hearing, upon perusing the Petition and the
--
affidavit Med in support thereof and the order of the High Court orc fer dated
08.08.2024 made herein and upon hearing the arguments of Si Dundu
Manmohan, Advocate for the Petitioner and Sd Pyjaya Rurnar, learned
Senior Standing Counsel for Income Tax for the Respondents,
2
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IA NO.1 OF 2024 INWRIT PETITION NO: 17288 OF 2024
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'List these matiere on 27.08.2024 under the same caption.
granted on fhe sar
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extended Hi the next date of h
ORDER
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MASH COURT
DATED: Ta/Qeeas8
LIST THESE MATTERS ON 27.08 2024
ORDER
WRIT PETITION Nos. 14881, 14678, 14852, 28820, 29768, 29980, 31648, 34763,
31808, 32086, SAOT4, A2AV?, IVS, B2IGS, BISA, 323SH, B29ER, B2aBs, B2A99,
32740, 38047, S3ONS, 83278, 2I2WE, GBB92, BIGAT of WWI and BED, 42GH, 429g,
4296, 4340, 4904, 4994, 5452, 6304, 6424, F894, 7804, TAOS, TIO4, TIGR, BIBS
8194, F164, G2HG, B2GS, BATA, SRSI, BBWS, 9293, 89s, S99, BBET, HIT 2882,
BSAG, GOOG, SOGS, 91ZS, O2VS, GATE, QS17, GEST, STB, OT2E, |7a2, STS, a79
BSO1, SHOR, SROS, SANG, S44, 10212, 10849, 1O9H4, 10367, 19852, 1087S, 1O8R4,
10635, 10828, 10864, 10791, 10807. +1108, 44468, 4 49292, 14294, 14244, 149984,
11256, 19344, F488, 44894, 14404, 145843 2, (4808, 11652, 14783, 19784,
12824, 12426, 12489, *e70, 42980, 40088, 19128. 1397 7, UNOH4, 1SII4, TEATS
ae, roe ag, anak M628. 18551, 19748, 19862, 1088 893, 13924, 13928,
ae
ae
cas:
x
me;
wthe
wade
oe
oe
Py
T4428, V4NSS, 14940, 14142, 14508, 14818, 14818, 14897, 14823, 14799, Ja7 eS,
jars, igea?, +0738, sg05t, 40190, 10176, tedb1, setae anaga {B484, 18923,
ISOTT, TRON and TF2SS OF Poze
INTERIM ORDER EXTENDED
