Andhra Pradesh High Court - Amravati
Haigreeva Infratech Projects Limited vs The Assistant Commissioner Of Income ... on 29 July, 2024
IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI
(SPECIAL ORIGINAL JURISDICTION)
MONDAY, THE TWEENTY NINTH DAY OF JULY,
TWO THOUSAND AND TWENTY FOUR
-PRESENT:
THE HONOURABLE SRI JUSTICE G.NARENDAR
"AND
THE HONOURABLE SMT JUSTICE KIRANMAYEE MANDAVA
WRIT PETITION Nos, (4681, 14878, 14852, 28520, 29768, g99G0, 34648,
317G2, S1BOS, S2OSS, BIOTA, BRITT, BAIS, SRIBS, $29S4, 829GG, 32968,
32486, 32489, 22740, 22047, 39088, 39219, 33229, 33292, 39647 of 2023
and 680, 4285, 4292, 4296, 4940, 4901, 4991, 5452, 6804, 6424, 7394, TES4,
7695, 7704, TPOG, S129, S134, S1G4, SISG, SISG, BAP4, 82H1, B22, 8283,
8294, 8295, S297, BIP2, 8527, 9295, HS17, QGS7, 9715, 97 RWG, 10272, 12924,
12426, 12452, 12870, 13428, 13605, 19624, 13629, 19634, 139748, 13862,
13893, 19924, 18925, 8649, 9006, 9083, 9128, S476, O72, OTa4, OTST,
S801, 98S, 9805, GSOG, 9944, 10949, 10381, 1OIGT, 10542, 10579, 10634,
(0635, 10636, 10654, 10781, 1OBOT, 11405, 11212, 14244, 11241, 11284,
44258, 11944, 11982, 17994, 11982, 11882, 14168, 11404, 11784, 12989,
43048, 13177, 18284, (8924, 12419, 73488, 18460, 14428, 14198, 14140,
T1847, 1172S, 11605, 14508, 14615, 14616, 14817, 14623, 14743, 1478S,
14792, 18047, 18298, 18684 OF 2004
WRIT PETITION NO: 14687 OF 2023
Mehwveen:
Sint Frameeia Pasumarthi, Wo Mr 8 Narasimha Reo, aged G2 years,
Oce: House Wie, 2. No.€-44, Pentalavariqudeam Vilage, Vatsaval Mandal,
NTR District ~ S27 408, Andhra Pradesh.
Pallioner
AND
me re SG wy ryt, ge ain $ 'gd ;
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0 i , on i, . ee. i
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¢ ne, io Pica po ee ee 'age 5 rg Pea C43 er co Peace? Ly
heh e 5% ee Sens iron rene oe cl £3 ME es Z Mes Sone Lad need
Fexa hp 4 ge pan S thee "apeee eatne bbeee sree ey ee
te " sageey " Lc Pt ¢ peer yon ' rs 4 ov, iS bree £24
oe 7s Tae _ £4 oe Mea Joon 5 ene "ss iy * 1% EE <a
an, ae hs. eg Mey wm 3 wh £2 5 SS an ann 2
cae py Say « Fi Lae ae ma ; bad raat S base "al os
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th othe Ke ES CH Gb tod OD Ay "S "ee od aft
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The petition coming on for hearing, upon perusing the Petition anc the
bs
rae
alfidavii fled In support thereof and the order of the High Coun dated
O1AL 2088, 28.11.2023, 19.42.2023, 26.02 2024, 03.05.2024 & 12.07 2028
rade herein and upon hearing the arguments of SrLAVA.Siva Karlkeya
Agverate for the Petiioner and of Sr_A Racha Krishna, Standing Counsel for
the Respondents.
WRIT PETITION NO: 74678 OF 2028
Between:
Mr. Sesharac Ghantasala, S/o Mr. G Venkateswara Rao, aged 59 years,
Occ... Agrioullurist, H.No. C4-59, Ramalayam Veedh!, Gudivakalanks, Clary
et
Mandaiam, West Godavar! District ~ 834 004, Andhra Pradesh,
Patitionar
AND
. The Intome Tax Officer - Ward 1, Eluru, income Tay Offies, 23-8444,
KES Towers, R 8 Pet, Eluru, Andhra Pradesh -~ S34 008
seed.
2. The Princginal Chief Cammissioner of Income Tax, Andhra Rradesh &
Telangana, Nyderabad Roorn No. 922, 9° Floor, 'B' Sinck, LT Towers
10-2-3, AC Guards, Hyderabad - 500 004, Telangana.
Respondents
Patition under Ariicle 225 of fhe Constitution of India is Hed praying that
in the clrounstances sisted In the affidavit Med therawith, the High Court may
?
a'
be oleased fo issue 4 Writ of Mandarnus or any other appropriate Wri, Orde
or Direction, declaring, a} the order passed under Sec. 745A(c) of the Incame
23, Bearing DIN and Natice No.
2701), by the Respondent for the
Assessment Year 2019-17, b) the notice issued under Sec. 148 of the Incorre
Tax Act T8861, dated 91.03.2023, bearing DIN and Notte Na.
we
og
eee
assessment Year
teed
iroome Tar Ac
iustice,
°
x
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%
.
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shred
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u
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The peliion cami
Ac oon Hearing
oy
am
WRIT PETITION NO: 14882 OF 2623
Behyvaan
x
oy
we
ma Aparimer
ee
<a
a
&
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ree
mee Bet
Com Bu
Patitionar
AND
Op
1. The incorme Tax Cificer, Ward ~ 1, Procddutur, incarie Tax Offea, 34-
ofa, Vasanthapel, Procedatur, YSR Redane Olstrict, Andhra Pradesh -
81S 380,
=. The Principal Chief Commissioner of Income Tax, Andhra Pradesh and
y .
Telangana, Hyderabad Rogm Ne.922, 9° Finar, 'A' Block, 1 T Towers,
We2-3, AC Guards, Nyderabad - 800 004, Telangana,
Respondents
Reiiion under Anicie 228 of the Constitution of India is Ned oraying that
in the circumstances stated In the affidavit fled therewith, the High Court may
be pleased to issue a Wiit of Mandamus or any offer aporopriate Wit, Order
or Direction, declaring fa}the order passed uvs 746Ac%) of the incame Tax
At, {Qet, dated 30.03. 2023, bearing CIN and Notice
No ITBAVAS TIF 48 A/S022-25/105 188768571), by the 1 Respondent, for the
assessment Year 2016 - TY. (bp) the notice issued u/s 148 of the Income Tax
Act, 1861, dated 30.03.2023, bearing DIN. and Notice No TRAVAST/Q/148
1082-21081 707860), by the 1 Respondent, for the Assessment Year
2078 ~ VF, as arbitrary, Hlegal, bad in law, vold-ab-Iniic, violative of the
orncipies of ratural justice apart from being violative of Aricies 14, Ta¢1 Ka)
and 256 of the Cansiitution of india and Sec. 148A of the Incame Tax Act,
1961, and consequently set aside the same in the Inferasts of justice.
IA NQo TOF 2083:
Peifian under Section TS? of CRC is fied praying thet in the
ciroumstances stated in the affidavit Med In suppart af the writ petition, the
fia
High Gourt may be pleased to stay all firiher proceedings, including any
eg =
recovery, Bursuani fo fhe notios issued u/s 148 of the Incame Taw Act, 796%,
dated 30.03.2023, bearing DIN and Notice NoJTBAYAST/SM4S T/20e2-
ee/TOS* FOF REGO 1}, for ihe Assessmien! Year 2016 - 17, pending digoosal of
WLP Noa 1482 af 2023, an the file of the Hig
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Year 2015 - 16. and b.the nofice issued by the ist Respandent, u/s 148 of the
Income Tax Act, 1961, dated 05.04.2028, bearing DIN and Notice No.
ITBAIASTIS/ 148-1 fSO22e235/ TOS2 508508 1}, for the Assessment Year 2015 -
18. as arbitrary, flisgal, bac in law, vold-abinitio, violative of the orinciples of
natural justice apart from being violative of Anicies 14, 191 Ng) and 285 of the
onsftufion of india and Sec. 148A of the Income Tax Ast, 7801, anc
consequently set aside the same in the interests of justice
IA NG. OF 2025:
Petition under Section (St of CPC is fled praying that in the
croumetances stated in the affidavit Ned in support of the writ petition, the
High Gourt may be pleased fo stay all further proceedings, including any
recovery, pursuant io fhe nofics issued u/s Sec 148 of the Inoagme Tax Act,
4964, dated 08.048 Sos? bearing DIN and Notice No.
MSAVASTON48 T2082-23/ 1042508980801), for the Asseasment Year S015
Te, pending disposal of WLP_No. $8520 of 2083, on the He of ihe Nigh Court.
The petition coming an for hearing, upon perusing the Petition and the
atidavit fled In support thereof and the Order of the High Court deter
ST AO2089, 28.17.2028, 19.12. 2025, 26.02.2084, O6.08. 2024 & 12.07 2084
made herein and upon hearing the arguments of SrA ASiva Karilkeya
Advocate for the Petiioner and of Sa_A.Racha Krishna, Standing Counsel fe
ihe Resoondents,
WRIT PETIT PON NO: 28768 OF 2023
z
Behween:
Ranga Reddy Bhimavaresu, Sio Rami Reddy Rfo 8-110, Kaza,
Mangaiagiri. Guntur, Anchra Pradesh.
Petitioner
AND
avenie), Ministry of
idl
af
The Union
'
-
a
eat -- nal
onrissioner
on
Aue
N
N
Raspondents
eon
thr
of
et
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x
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bie
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and
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YAH SY
XN Fame
£
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%
income Tax OMeer. |
a
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LOE 2028
Si
Sy
Gy
POSSEKSLGC1) dated Qh.04 2
z
:
53
iy the circumstances stated in {
being aroifrary, 1
Sane,
IAN
g
Sayin
ny
No.
ee te
a
ay
otk
ae
red
of fhe
N Nay be ole
3
ore
High
3 OE
essa
i
Hy
RA
"ae
dated 06
aaa
he!
Respondent, pending disposal of W.P.Noa, 29765 of 2023, on the Ne of the
The petition coming an for hearing, upon perusing the Petiion and ihe
affidavit fled In support thereof and the earier order of the High Coun
datediy.di.2008, (878.2083, 12.07.2084, 12.08.2024 17.09.2084,
Je Od 20e4, OS. 24 & 12.07 2084 made herein and upon fearing the
arguments of SriJyothi Ratna Anumolu, Advocate for the Petitioner and of
SriViihay Kamar Punna, Standing Counsel for the Respondents.
WRIT PETITION NO: 29580 OF 2023
Sehween: | .
Vilaya Lakshmi Kakarla, AYO. ASR Anianeyul u, Aged. 99 Years, 6185-4
Thulluru, Quriur, Andhra Pradesh 52223%
Petitioner
AND
7, Union of India, through the Seoretary, Department of Revenue, Mirustry
of Finance, Gov. of India, North Block, New Delhi 7 7O004
2. Principal Cammissioner of Incame Tay, Viiayawada NTR District
jo
Incorne Tax Officer, Ward 2C), Guntur Guntur Distinct
Raspandants
Petition under Anicie 226 of the Canstitulion of india is fied praying that
in the olccumstances stated in the affidavit fled therawtth, the High Court may
be pleased to issue a wrt, order oar direction more pariicilarly {he one in ihe
nature of Writ of Mendamus declaring the impugned notice wide DIN and
Notice No. FTSAVAST/Q/148 1/2022-25/90S) 120104) dated 23.08.2028
under Section 148 of the Incorne Tax Act and the impugned Order bearing
DIN and Notice No. [TBAVAST/F/T4S8 42 028-20/ 108 1 14760400), dated
$3.03. 20238 under Section 148A(d} of {he Income Tax Act passed by ihe 3 ye
8 OF ae 8}
Respondent and consequent notice under Seciion 1448 dated 26.07 £0e3
jas if and
.
&
5
VO
hy
HOTS
Ss
$
et aside the same.
and urreasanahle, besicles
under Art
thereby
the |
{ OF 2023
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m
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ANnseaq
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ay
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oe
The pellion coming
curgstan
and
High Court im
ENN
Anumala Advaceate for f
Respondent and
es
WRIT PETITION NO: 31648 OF 2023
Between:
Mr, Kishan Kumar Thotekura, Sfo. Mr. T Poorma Chandra Rao, aged 58 years,
Occ Business, N. No. S4-20-0/5, G-3, Bhavana Aparimenis, Srinagar Calony,
Vilayawada - 530 008, Andhra Pradesh
Patitioner
AND
Tre Assistant Cammissioner of income Tax, Circle 2(1}, Vlayawada, C
R Butiding, 1 Floor Annex, MG Road, Vilayawada - 820 002, Andhra
Pradesh
2. The Princinal Chief Commissioner of incame Tax, Andhra Pradesh and
Telangana, Hyderabad Room Ne. 882, 8° Floor, 8 Bloek, LT Towers,
TOe2-3, AC Guards, Hyderabad - 500 004, Telangana
&. Assessment Unit, Income Tax Ospariment, National oAssessmant
Center, New Deihl, Room No. 401, 2° Floor, E-Ramp, Jawaharial
Nehru Stadium, New Delhi - 110 O03.
Rasponcdants
Petition under Ariicie 226 of the Constitution of india is Med praying thal
in the circumstances stated in the affidavit fied therewith, the High Court may
be pleased to issue a Wit of Mandamus or any other approgriaie Writ, Order
or Direction, declaring
a. the order passed by the {* Respondent, ufs 148Aic) of the income
Tex Aci 1881, dated (14.04.2082, bearing DIN and Notice Ne.
ITBAIAS TIF AG ASS 082-2371 Od 248592 sf, for tha Assessment Year 2015 -16
and
b. the notin wad by the 1" Respandent, u/s 748 of the Income Tay.
Ae, 1867, detec O6.04. 2028, bearing DIN and Notice No.
BAAS TSM 48 VSO22-25/ 10824862004}, for the Assessment Year 2015 -
COVISOQUENTEY §
TOF 2023
e
s
i& NO:
Sliding ary
nett
sort of the ari
roceedings, in
2
ated in the aff
a
under
Petition
circumstances si
Ret
p
:
dafed 04.04.2022, bearing
beet
iF
7
Ms
an Car
ai
<
keya Ad
Siva Harty
g
Counsel for Rasoor
Standing
STPSS OF S088
e
&
WRIT PETITION NO
.
¥
oy
Sioa. B. Rammohan Rec
Pattiioner
re Tax Office
$
AND
ait is
N
ee
=. THe Principal Chief Commissioner of incame Tay, Andhra Pradesh and
Telangana, Hyderabad Room No 922, 9° Floor, 'B' Block, 1. T Towers,
Te-2, AG Guards, Hyderabad - S00 004, Telangana
Assessment Unit, income Tax Department, National a.Asseasment
tas
Genter, New Delhi, Room No. 401, 2°° Floor, E-Ramp, Jawaharlal
Nehru Stadium, New Delhi - 170 063.
Respondents
Patition under Article 226 of the Constitution of India is Med praying that
in the circuntstances stated In the affidayvil filed therewith, the High Court may
O86 pleased fo issue a Writ of Mandamus or any other appropriate Writ, Order
or Direction, declaring,
a. the order passed by the 1° Respondent, us 148A(q) of the Income
Tax Act, S67, dated eS eS. pearing CHIN and Notice Ne.
PTBAVAS TF /Ta88/2082-25/ 081 357088), for the Assessment Year 2016 17.
and
b. the notice issued by the 1 Respondent, u's 148 of fhe Income Tax
Ast, 7984, dated 30.93.2023, bearing CIN and Notes No.
ITBAVASTISA4S 20S ce-eo TOS1TQS259R(}, for the Assessment Year 2016 -
V?, avbitrary, "egal, bad in faw, vold-ab-initie, Wolative of the principles of
natural justice apart from being violative of Articles 14, 19f{ Wo} and 265 of the
Consiiution of india and Sec. 148A of the Income Tax Act, 1861, and
consequently set aside the same in the interests of justice
IANO: TOF 2023
Petition under Section 181 CPC is fled praying that in. the
circumstances stated in the affidavit Med in support of the writ petifion, the
tes FP sears seacy bao Rs sgret bs : x H USS Sepeyes Seventy tiers sees ay
High Court may be pleased fo stay all further py roogedings, including any
in X Saree. o% fate
a een we i wo a
vem "rr ae ad on a3
ee -- Z Bee Hes
i ne vey ES
ageee osd fe fe oS
» yn @ Th bey
hpad ¢ ny ms,
ap! 5 <2 "4, ee '
oe Be
me 8S ee
shrek 'nat
on oA
fy
Shot
GUE
of the Income Tax A
AS
* Panding
Ob
8
ae
Mee, Meee
as KE Ch th
sa nny) hen ges
we : Sener weres where
fou: Konad ceed ahs
Seen: t3 vbw ety, 3
-, 4 Sere gree
ws & wy be
" JB Paes te tebe pon
Weg fs "eee fone o3
er Boe ar ts Cee
Sf te
a , i ae
ters go ere,
ge. 1B He pa a, be
wt the
we Bot -- ° n ese
eon Co fe ye "ee Co
ey bet ee oo)
Yr oe oS
ws te we "'E ge
ah re a pan a
wn pe bes %
veoh rn ee aa iy "C5
Ege ae ih "ne Son go
fs a ee
ion Gots, eed i
dated SO. O3.2083, Oeariy
8
fs
eS
3
Petitioner
xe
yg the arguments of
Respancdan
H
Yar, Andhra Pradesh :
»
angana
£
&
dhra Pradesh
OF Ane
<. Tal
x
;
oN
suerds, Nyderabac
aay
iS
©
e
@ Marts
on
ne
«
*
rss,
ae.
Se.
The Incarme Tay GOiicer, \A'
Telangana, Hyder:
The Frincioal CA
O23 A
iden
gel
'7
*
See
LAMAS
PS
N
WRIT PETITION NO
Houses e@arnin
Between
R
S
AND
=
Anuradha Acisurmill
oS
Patitfien under Arficie 288 of the Constifution of India is Ned praying hal
in the circumstances slated in the affidavit fled therewith, the vo High Court may
be pleased fo Issue a Writ of Mandamus ar any other appropriate Wit, Order
ar Direction, declaring the order passed by the {" Respondent, ws T48A(d) af
fhe Incorns Tax Ast, 1884, dafed OF 04.2082, bearing DIN and Notice No.
ITBAIAS TIF 145 A/2022-23/1 0420445050), for the Assessment Year 2015 -16
AN® the notice issued by the 1 Respondent, u/s 146 of fhe Incarme Tax Act,
T5874, dated 07.04.2022, bearing DIN and Notes = No.
BAYASTISH 48. 1/2022 2810426446321), for the Assessment Year £075 -
18 arbitrary, legal, bad in law, vold-ab-initio, violative of the principles of
natural justice apart from being violative of Ariicies 74, 12. Nig) and 206 of the
Constiiution of India AND Sec. 1484 of the Income
consequently set aside the same in the inferesis of justice.
ANG: 7 OF 2023
Petition under Section 157 CPC is fled graying that in) the
elroumetanoses stated in the affidavit fled in support of the writ petition, ihe
High Court ray be pleased fo stay all further procesdings, including any
recovery, pursuant fo the notice issued u/s 148 of the Income Tax Act, 1961,
dated 07.04.2082, bearing DIN and Notice Nov FTBAYAST/SA48 V20ee-
SBN O4s8d4622(1), far the Assasament Year 2018 -16, pending disposal of
ALP Noe 33865 of 2028, an the fle of the High Court
The petifion coming on for hearing, upon perusing Ihe Petition and the
affidavit fled in suppor thereef and the order of the High Court order dated
44.42.9089 & 12.07. 8024 made herein and upon hearing the arguments of
SrAWA Siva Kartikeya Advocate for the Peltiener and Sri.A Racdhakrishna,
Standing Counsel for Resoandenis.
'
3
WRIT PETITION NO
32086 OF 2023
@
2
Saehweean
TH,
a
Na
_
'anka
é
Mis Sowmya Rakai, Dfa. Mr. \
vee PRES
AND
eee
oe
ee
ta
bbe
wet
4
epee
ie
os
es
nie
Ju
2
Viayawada
_
The income Tax Of8fimer VY
1,
ash
x
we
:
3
idhra Fra
&
y FOR
evr
Ve
et
x, Andhra Fra
* Floor, B Block, 1
a
3
2
of
a
Ny
Bee,
oI
ag
Assessment Unit, incor:
:
vs
t
ri :
N
fam, dawaha
en
S.
Floor,
3 Ss
agi
ez
2
3
obo.
N .¢ q
Naw Oel
eT,
.
&
Niehry Sia
. Respondents
Arhol
8
Faition ander
sisted |
-
8
im the clrcurrietance
or OXrentin
athe order p
TMRAABAL
3
at
No MSArA,
wand
NEAVASTISN48 T/ 2082-25) 1042754995), for the Assessment Year 2045 -
as arbitrary, Megal, bad in law, vold-ab-inilio, violative of the orincinies
of natural justice, apart from being violative of Articles 14, 18¢1 Ng) and 385 of
the Garstitution of india and Sec 148A of the Income Tax Act, 1981, and to
consequently set aside te same in the interests of justic
IANO: 4 OF os:
Pelion under Section 181 CPO is ed praying that in the
circumstances stated In the affidavit fled in support of the wel oefiion, the
High Court may be pleased to stay all further proceedings, | including any
recovery, BursuaNnt io ihe notice issued u/s 148 of the Income Tax Act, 1981,
Gated TSAM.2028, bearing DIN and Notios No ITBAVAST/SN48 1/2022.
23/108 275439604), for the Asseasrnent Year 2015 - 18, pending di isposal of
WP No. 32088 of 2023, an the file of the Nigh Court.
The petilion coming on for hearing, upon perusing the Petifian and the
affidavit fed in support thereat and fhe orders of the High Court detect
WM T22088, PLOLS0S4, 14.02 2084, OB.08. 2084, 20.00.2084 OOS 20e4 &
12.07 2024 made herein and upen hearing the arguments of Sid AVASiva
ro
Kartikeya, Advocate for the Petitioner (hrough virtual mode) and Sri A.Radha
Krishna, Standing Counsel for the Respondents.
We NO: 22074 OF 2023
Behween:
Spartek Ceramics india Limited, Reged. Of Narsingapuram Mitta Palen
Mandragifi Taluk, Chittoor, Andhra Pradesh-S17 102. Rep. by ts Authorized
Signatory, T.Mani
..Patitioner
AND
yt
ay
iN
by
"DISS
o
t
rt rH x 5
is
eer z 7 %
a tae Pal hove yon Pested - 3 joe o
oe zs ana be ee ie Ce ae Eg,
"3 EOS "3 wee v fey gn & YY mM ke
% 5. ben ce oa a Lad oe od gery tA eo nt, vem
& "i © foe : & ~ o Go oe be ,
shined. : cae £55 Sede. Ch ne me th pws 4 "hee
ft |UD oo , hn # os. ogy fm am TC 3B o
Te we i, an b im: oop . '
pe pe Eh. ge 3 oe ie a= . te @ @ & &
ef aa 6% 3 i fs te 3 Fy ge B x be Fy
ce Le & Pe A ie ss % ret ompene gr ee sheen, [aa ae os
oo wae Bs, bose btn an , 3B me ge Me pe
Ab m te eo Bo ° goo BOR tS 8 Ss
aie det nee be ye, mone | OME > oe an ane
ore: e ae vanes i Mota £% Rat ; as ane Naat Pea' oo oo nam
a ne o bow Pn wf oe " a ee
a . pe, Mig eh eo 2 GB Mh & Te i
fe eB a ae aan ag @ Be gs Oo oe
'anes ak at aad go OO ae ee ae " os
ms We had ws oS are oo Z wy ES em Y 2 : Son a id
vy fue ay ree gh, a aon Ps Saned Me ae % Fs
Ke te be th nee ts a ger ed Lhn ~~ eal a ie Neok
i age Bes de ano Eos te
£0 i oe & fee YY Ba Bo Be -- 6 &
oo. gee oe Ae ae seoee. fen pes 4 3: Fes) aed "bs oo weer "a
z eG Ge s we 1D 6 8 mB @ o
iG Cs an se £3 ben bene . fees Cs Boone ye oF) a
we i te Oe @ Me ora mM & go Cf GR ee pe
_ £4 ae ty ee oy oa a on fen. : ft aenne Ce ae Spree
ra ee, bro es Sad Seo % be Ke ie ee . %
we an aor oe ae Bt a te Bom
4 ated: a fetes a : 703 7 - a ; te 1 tlie be
a gem, ae 2 fi aon an "ey 8 rn
ie a, eee ee : wee AB fa wee eh Q3 073 Ta,
te an <a na a 'son, an La See
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3 vill rere He cm 'be hd non eae cs:
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a i keke Se 5 fe ee a Rp pe nop ed
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6B BO op we SE & & £ E CS ad on py, Foe a,
Be of a OS A «= & E nes Pm. & & BB hd
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neers a pa rr, he 94 Seat * one pant hares: Pome &
6B wu & @ (nn ana c Be te a ae ee a
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Past ee ape. pn we rape heel: Gr ° a' gn a igre, £% we 4 ov ee % Sere 'Aone.
i: 0 Se a Rissa Ce Beet fee Ce Tet a nn a ae "py OB
Go ke eee CE m & & B@ & xs a nn nr "Se a
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® nr fe er a yee oh £3 hes mod G ne. C= (553
a ao & « & 8 LA ge i "em if Te " ®
nae a i " . eden. ; 7 a 4 a ; we won ws ee ai
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a mri ar oo 2s eB te em a oy ae Je we Ree Be OOS
Lind resis af os vw is oS ' rn] ieee if. Bok nog py wer th "C3 Bay ws raid
e o<¢ i oa B eo ow, SS aa
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ay
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yy set
LOF 2023
*
x
IANO
Sv
High Court may be pleased to stay the operation of the Impugned Order vide
CNN No lTSAVAST/SM47/023-24 (A QSSSRS 79 * dated 30.08.2023,
including Demand Notice vide DIN & Notice Na TSA JAST/OMTS6/s023-
24/1 O58887HA1} dated 30.09.2023 (Demand Notice') and Notices of
Penalty Nos. [TBA J/PNL AS f@7i({ Ne} (023-84 086888758) dated
80.09.2023 (Penalty Notices"), pending disposal of WRNo 2d074 af 2025, on
fhe file of the High Court.
The petition coming on for hearing, upon perusing the Petition and the
affidavit fled in support thereof and the Order of the High Court, dated
FE 41S. ZO88, 112084, 12.08.2084, TLR 2084, O24 2086, 0204 2084,
O28. 07 20e4 & 12.07. 2024 made herein and upon hearing the arguments of
a3
Ms.Jyothi Ratna Anumolu, ieared counsel, representing Sn Chalk
Sunaranian, Adyooate for the Petitioners and Sri Vilbay K.Punna, Standing
Counsel for the Respondent Nos.1, 2 & 4.
WIREY PETITION NO: Seif? OF 2023
Reiween:
Mis Spartek Ceramics india Linuied, Regd. OF Narsingapuram Mitta Paiam
Mandragin Taluk, Chitteor, Andhra PradeshS1 102. Rep. by is Authorized
Signatory, T Alani.
. Paetiioner
AND
1. The Addifional Joint Deputy Assistant Commissioner of Income Tax, af
income Tax, National Paceless'E-Assessmarnt Cantre, Delhi, income
Tax Demartment, Delhi, 2 Floor, E-Ramp, Jawaharlal Nehru Staciurn,
Delhi?) O03,
The Princinal Chie? Commissioner of incorne Tax, National E-
se
Bo
asement Centre, incorne Tax Department, Delhi, 2° Floar, EStamn,
S
waharal Nehru Stedhumn, Delhi - T1G O03
Se
es
z
mS
Ny
3
ad
sy
AY
x : &
t petdian, th
;
~
rf
. Respomients
india, Narth
We
&
x
particnss
bs
sort oF fh
FRROPS
as-
Nery
Me Sarre
ek
we
fd asiis
2 ¢
rs
_
x3
OMSaguenly ss
ertiral Board ¢
Sf india, trae
Cc
Deparirniant
esh
a
S
4
Sroumsigns
ra
of Financ
Patton unde
TRS
& Assistant Comimussk
eS
juaranieed under
Xe
s
oN.
Xs
IA NO: 1 OF 2023:
*
oN:
me
x
lay ywichss
[me
ems,
we
af \
x
=
fy fhe natur
+
Constifutien of India, and cons sequently sel aside {he same, pending dissosal
afWeP No Sety? of 202% on the fie ofthe High Court.
The petition coming on for heanng, upan perusing the Pettion and the
affidavit fied In support thereaf and the sarier Order of the High Court dated.
Te S023, POT S0e8, T02 2086, TELS BOSS, OF Od 2Oes, 3004 2024,
O20 2024 & V2.07 2024 made herein and upon hearing ihe arguments af
Me. Jyothi Reine Anumolu, iearned counsel representing On Challe
Cunaranian, Advocate for ihe Reliioner and Sri Vihay K. Runnea, Standing
Counsel for the Respondent Nos.1, 2 S 4.
RUT PETOUON NO: 32778 OF 2023
Sehyean:
Mis. Spartek Geramics India Limited, Read. OF Narsingapuram Witte Palem
Mandragin Taluk, Chitioar, Andhra Pradesh-S1Y 102, Rep. by its Authorized
Signatory, T.Mani
.. Petitioner
AND
1. Fhe Additional Joint) Deouty) Assistant Cornmiasioner of Income Tax,
National FacelessfE-Assessment Centra, Delhi, income Tax
Deparinent, Delhi, Floor, E-Raruo, Ja@waherlal Nehru Stadiurn, Oeih-
410008
Yhe Faneips! Ohief Commissioner of income Yax, National E-
pa
Assessment Centre, Income Tax Department, Deihi, 2" Floor, E-Ramp,
Jawaharial Nehru Stadium, Delhi. 740 G08
tat
The Central Board of Direct Tases, Renresenfad by its Chairman,
Department of -- Ministry of Finanoe, Govt of india, North
Block, New Delhi 170 004
4. Assistant GCammissioner of incame Tax, Circle 111) Tirupatl, Andhra
Sern ofoce
Pradesh
ariment
Den
vi
reed "Sey, wt Py tiger, ve
Ge Bo
So ars See hens 2%
ee t the " Steet
spot fooe iff ye
i ton, Se
Ch abe £3 ' ree. gree
go bose Th.
roe ee hag iad
2 ee)
=
YY
§
~ 2%
. Respondents
¥
LO
o
Fax Act
mS
:
PRANTHS
the Assesament Order vide ONN
fed GOOG. 2025, Bass
on of
eee &
ae CE
oe Seve. 7
- as rs wm th &
Reed ke "9% ae CA
eee ante id feeb Be
hy Mae a3 . &§
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nn ann ss es
oo pe ay "e
ra ye en bees
Ya ag an an ms)
gece on oe bees 7 ers be %
ee Bee 8 Bw be B
Sova vheee oe £3 ex where
4 a an aa 4
es Wh fa, £$5 a CE %
we. ms Hs 5s ie 9 ec Bod Wtene
. oA £e 4 not ue a Ch
7 '1 Beooe Senge , + 3
w 453 CC my RE
atte png Po woe, or Pag
Ye oe aac me, ee
ge ol ee ee ee
is | wg Sh OE Gp a
is3] hea ben eG " "i eee
hee. one rn ° se
os Pid Ce hy OO
* « oe. '3
tees aa Od parr) fe
a Seve,
My:
nmumder Art
N
umst
ae FY
Petit
nature of Wriioof Mar
YT.
Respondent Na.t §
hig
ry
2
30.
india, ane
3
aero
SOrsituian c
Qe OF
a8
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:
:
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TIN Ne TRAIAS
arbirary and urease
comseqduenty se
IA NG
a
Ms. Jyothi Reina Anumolu, fearned sounse! representing Sr Challe
Quraranjan, Advocate for the Petitioner and Sri VJhay K. Punna, Standing
Gounsel for the Respandent Nos.1, 2 & 4
WRIT PETITION NO: 32186 OF 2023
Behveern:
Mis Spartek Ceramics India Limited, Read Of Narsingapuram Mita Palen
Mandragit Taluk, Chitteer, Andhra Pradesh-S1? 108. Rep. by its Authorized
~
3
Signatory, T. Mani
.. Petiianer
: AND
ys
1, The Additicnal (icin Deputy Assistant Commissioner of Income Tas,
National Ffacelessfk-Agsesement Centra, Delhi income Tax
Department, Delhi, 2 Floor E-Ramop, Jawaharlal Nehru Siedium,
Delhi? 10008.
2. The Princinal Chief Commissioner of income Tax, National &-
Assessment Centre, Income Tax Deparment Dethi, 2°° Floor, E-Rama,
Jawaharlal Nehru Stadium, Delhi 110 9
>
The Central Board of Direct Taxes, Represented by fs Chairman,
oY
Deparment of Revenue, Ministry of Finance, Gavi. ef india, Narth
Block, New Delhi 770 004
& Agsisiant Commissioner of Income Tax, Circle 1(1} Tirupati, Andhra
5. Union of india, through the Secretary, Deparment of Revenues Ministry
of Finanos, Govt of india North Block, New Oelhi T1000
Petition under Ariicie 228 af the Consfitution of India is Med praying that
a
in the circumstances slated in the affidavit Hed therewith, he High Court may
. eer Hates 1% ro per
" a a uo a
ik ts e iz os he pan
vide
> DIN As
x
4
Ne
3
SN
cH
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to thee sD na
oe w bet: bas Mo Ly Da an: id
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a an mans) a ne
en nt ns a mags IBD
% a ts (my,
BO B S. & a
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articulary ane in ite
3
on.
me
pa
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Bae £0 oo Sie Og oe Re
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nn an. a > 6 a oa
tye a oa ee tis As Ee ies As
nn an ne ne me EE
ee we o% ee ew al in _
i xe CA fork er a os
"£4 foes z ca we bee "agers
we re, ee ee rea GE Set
deve 3 fh CS i we UR gee
hee eh Ha hy
b
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being vik
rdar or directo
8
y
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besides
mwad under Adicles 14 and I9{iNo) of the Consitulion
t
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a
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wp © 8 ~~ " hi an) an
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area ner "a Devt % hah or te Pcie
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ea ; a "Ss
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$4 net. ts he hes se 7 Pea
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thee? Sot en th £4 rs ie
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ay $83 tS eee
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consequently set as
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Mis
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pes
WRIT PETITION NO: 32264 OF 2025
Between:
Mis Viayaoradatha Agra industries, 6.05, Godavanpru, Godavapur, Kankpadu
Mandal, Krishna~ S27 151, Andhra Pradesh, Renresented by fis Managing
Partner, Mr. Rama Krishna Yalarranchili, Sia Mr. Ranga Rao Yalamenchi.
coo PRUNE RE
AND
1. The Income Tax Officer - ward 265) Vlayvawada, C R Bullding, 1° Floor,
| Annex, MG Road, Viiayawacda, Andhra Pradesh - 820 002
2. The Frincinal Chie? Cammissioner of income Tax, Andhra Pradesh and
Telangana, viydersbed Room No: 923, 8° Flear, '8' Block, LT Towers,
T2393, AC Guards, Hyderabad - 500 004, Telangana.
Co
Assessmont Link income Tar Deparment National e-Assessinant
ae
Center, New Delhi, Room No: 401, 2° Floor, E-Rame, Jawaharlal
Nehry Stacium, New Delhi- 170 003
oS
«RES SONGS NS
Petition under Article 226 of the Conatitulion of India is fled praying that
in the circumstances steted In the affidavit fled therewith, the High Court may
he pleased fo issue a Writ of Mandamus or any other appropriate Writ, Order
or Direction, declaring.
g. the order passed by the 1 Respondent, we 148A(c} of the Income
Tas Act U88t, dated O86. 04.2022, bearing DIN and Notice
No IT RBAVAS TIRE RAR 02 2-23/ 1 254d 08811) for the Assessment Year S015
om TSR
b. the notices issued by the 1" Respondent, u/s 148 of the Income Tax
Act Y88l, dated 6.042022, bearing ON and Nollee Ne
MOAI AS TION 481/20 22-23/ 1 O42 84 570604 5, for the Assessment Year 2015-18)
of natural
cansequantily sef aside {
x
»
{ OF 2083:
s
x
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APES LOOP
herein
WRIT PETITION NO: 22568 OF 2028
*
x
Nahweaenr
ny
ir, Venkata Konda Reds
&
arden, Guritur -
ee
3
. retitionar
AND
@, The Principal Chief Commrissioner of Income Tax, Andhra Pradesh and
Telangana, Hyderabad, Room No. S22, S$? Einar, 'BY Blook, LT Towers,
#0-2-38, AC Guards, Hyderabad - 900 004, ae
Le
Assessment Unit, , incame Tax Depariment, National e-Assessment
Center, New Delhi, Room No. 40%, 2° Floor, E-Ramp, Jawaharlal
Nehru Stadium, Naw Delhi - 110 003.
. Respondens
*
Noatiion under Arficie 226 of the Conefitution of India is fed praying thal
im the clrcumetanoes stated in the affidavit fled therewith, ihe High Court may
be pleased fe issue a Writ of Mandamus or any other appropriate Wt, Order
or Drrection, declaring.
a. the order passed by the 1" Respondent, u/s 148Ain) of the Incerne
Tax Ach (861, dated 24.08.2023, bearing DIN and Notice
No ITBAASTIF 1 484/2082-24/1 08 1248820h 1}, far the Assessment Year 2019
~ TP, &
b. the noties issued by the 1 Respondent, u/s 148 of the Income Tax
Ast, {964, dated 24.09.2028, bearing DIN and Noles
No ITRAVASTISMN48 1/9022-28/1051272890/ 1), far the Asseasmen!t Year
S016 -17: '
arbirery, legal, bad in jaw, vold-ab-initio, violative of the principles of
natural justice apart from being violative of Arficies 14, 19¢1}{g) and 209 of the
Constitution of india & Sec. 1484 of fhe Incarme Tax Act, T8817, and
consequently set aside the sare in the interests of jushee,
IA NG: TOF 2088:
so
Petition under Section 741 CPC is fied preying thet in the
cireumstances stated in the affidavit Hled In support of the wrif petition, the
. High Court may be pleased to stay all further proceedings, including any
arid the
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WRIT PETITION NO: 92368 OF 2023
Sebyvean:
O07, Andh
a MP atihinnees
AND
'adesh
ees
That
ana.
18
marie Tax, Andhra Sracdesh anc
Oa. Telarc
G
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ot
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The Pr
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th
Bs
yy
» Raspandenys
igor, E-Rerip, Jawaharial Mehra
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S
es
cirourmsiances slated in fhe
in the
be pleased may be pleased to Issue a Wit of Mandamus oar any other
appropriate Wert, Orcer ar Direction, declaring:
a. the order passed by the 1" Respondent, u/s 148A(c) of the Income Tax
Act, T8641, dated O6.04.202S, beanng ON and Notice No:
IPBAIASTIP 48 AR082-235/1 O48 2580S 1A}, for the Agsassment Year
bh. the notice issued by the 1" Respondent, ws 148 of the Income Tay Act,
TSet, dated O6 04 2028, bearing DIN and Notice
NoifBaasShiSA4ds V8022-23/106286234a Ty for the Assessment
?
Year ZO18 .18:
arvirary, dhegal, bed in law, void-eab-Initio, violaiive of the orinciples of
ratural witicg| apart from being vieiative of Articles 14,790 Na} and 265
of the Constitution of India & Sec. 1484 of the Income Tax Act, 1984,
and consequently set aside the same in the Interests of justice.
IA NO: OF 2023
Pettion under Section (S71 CPC is filed praying that in the
circumstances stated In the affidavit fled in support of the wr pelition, the
High Courl may be pleased to stay af further proceedings, including any
recovery, pursuant to the rofice issued u/s 148 of the Incorne Tax Act, 1964,
dated 08.04.2082, bearing DIN and Notice Noo ITBAVASTGN48 Teoee-
SOA SSHS 3831), for the Assessment Year 2015-18, pencing disnasal of
WEP No. 323688 of 2083, on the fle af the High Court.
The petition coming on for hearing, upon perusing the Petition and the
afidavil Mad in support thereof and the earlier order of the High Court
dated TS 12 20838, S2.GAR e024, 14.08 2084 OS.08 2084 & 12.07 2084 made
herein and upon hearing the argurnents of Sr_AVA.Siva Rartikeya, Adve
Respondents.
Se8SS OF 2028
*
Ra
aN
WRIT PETITION NO
x
*
Batween:
9
a
:
Thiruvengelaoura
Limited, Tiruvengal
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oriate. \
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SO0207
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No ITBAYASTIPY
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the notice issued by the {1° &
Say
oy "yy
O4.04 208
ITBAVASTIG/146 1/2022-28N 0424062384}, for the Asseasment Year 2018 -
1.
| s arbitrary, egal, bad in law, void-ab-inifio, violative of the principles
of natural justice apart fom being violative of Anicies 14, 19(1Mg) and 285 of
fhe Constitution of India S Sec. 146A of the Incerne Tax Aci, 1987, ane
consequently set aside the sare in the interests af justice.
IA NO: 1 OF 2028
Petition under Section 181 CPC js fled eraying that in ihe
choumstances steted in the affidavit fled In support of the wri petition, the
High Court may be oleased to stay all further proceedings, including any
recovery, pursuant {6 the notice issued by the 1' Respondent, ws 148 of the
incame Tax Act, 1964, dated O4.04.2088, bearing DIN and Notice No.:
ITBAVASTISMN4& T/S022-23/1 042496830 4}, for the Assessment Year 2078
19, pending disposal of WLP No. 32485 of 2023, on the file of the Nigh Court.
The pation coming on for hearing, upon perusing the Peffion and ihe
affidavil fled In support thereof and the earlier order of the High Gaur
dated: 19.12.9023, 23.09 2024, OS. 08 2024 A 12.07.2024 made herein and
upon Rearing the arqumenis af GL AVA Siva Kanikeya Advocate for the
Petitioner and of SrA.Redha Krishna Advosate fer the Respandent Nas. 7 to
Lem
WRIT PETITION NO: 32488 OF 2023
Reiween:
Mr. Meciselly Venkateswara Rao, afc Mr. M. Koleshwara Rao, aged O8 years,
Gco Susiness, H. No. 2-1, ChalivendrapaleniV), KRankioady, Krishna Disiniat
~ 829 010, Andhra Pradesh
Patitioner
AND
4. The ince
\
Seach
mm £8
ee F
2
AAyaws
Annex, M
2O7
~
st
The Princioal €
Sut,
Assessment |
3
Cerner, New 2
Nehru Stecium, New Deir - 710 O08
Respondents
Pelion ui
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i
in the 3
y DXrectian, dectaring.
the order pa
&.
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[A NO: 1 OF 2028
Patition under Section 157 CPC is fled praying that in the
circumstances stated in the affidavit Hed in suppart of fhe writ petition, the
High Court may be pleased fo stay all further proceedings, including any
recovery, pursuant fo the notice issued aff 148 Of the Income Tax Act, TSO",
dated O8.4.2082, bearing DIN and Notice NoJITBAVAST/G/ 48 1/2022-
251 O426884 7201}, for the Assessment Year 2018 -18, pending disnogal of
W.P No. 22489 of 8023, on the file of the High Court
Tre petition coming on for hearing, upon perusing the F atition and the
affidavit fied in support thereof and the Order of the High Court, daled
{OAS 2088, BBVOZ Abed, 03.05.2024 & T2 2084 made herein and upon
hearing the arguments of SHLAA Siva Kanikeya Advocate for the Reliianer
and of SrA Radha Krighna, Standing Counsel for Respondent Nas. 7 to
WRIT PETITION NOx 32740 OF 2023
Behween:
Manne Venkateswara Rac, Sic Late MGK, Gokhals, Aged about 87, Rio 4-36-
1, Subbaraonet, Tadenalligudem, Andhra Pradesh - 534701
Petitioner
AND
1. Union of India, through the Secretary, Depariment af Revenue, Ministry
of Finance, Govt. oF india North Block, New Delhi? Toa)
4
é. The Principal ce snmmissioner of incame Tax, Vishakanainam -4
3. The Jaint Carumnissioner of incarne Tax, Ralamahendravaram Range,
RalaMahandraveram
a. The income Tax ONicer, Ward-1, Tacenaligudemn
Respondents
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Sh2G 12 2083, O1.O7 2084 & 12.07 2024 made herein and upon hearing the
arguments of Ms.Jyothi Ratna Anumolu appearing for Sri. Chala Gunaranian
Advocate for the Feltioner, SrlA.Radha Krishna (Central Government
Counsel) for Respondents,
WRIT PETITION NO: 33047 OF 2023
Sehveen:
Mr Fame Krishna Yeleranchil, Sfo Mr. Ranga Rao Yalarmanchil, aged 83
years, Qoc Business, N. No.6-65, Post Offices Road, Godavarru, Kankinady,
Vieyawada ~ 527157, Andhra Pradesh
Petitioners
AND
1. The Incame Tax Officer, - Ward 25), Viayawada, C R Buliding, 4
Fioor Annex, MG Road, Vilayawada - 820 002, Andhra Pradesh
. The Frincigal Chief Commissioner of Income Tax, Andhra Pradesh and
Telangana, Hyderabad Room Ne. 822, 8" Floar, B Block, LT Towers,
1O-2-9, AL Guards, Hyderabad - 800 004, Telangana
&. Asseserrent Uni, income Tax Department, National e-Assessment
Center, New Gehl, Room No. 401, 2" Floor, E-Ramo, Jawaharls
Nehru Stadium, New Deihi- 17a 603
Respondent's
Petition under Anicie 226 of the Constitulian of India is fled praying that
in the circurniaiances stated In the affidavit filed Sserawith, the High Court may
be pleased to issue a WHI of Mandamus or any other appronriate Writ, Order
or Direction, declaring
a. the order passed by the 1" Respondent, u/s 148A fe} of the Income Tax
Act, i967, dated 27.038. 2083, bearing DIN and Notic No.
PPRATAS TEA 48 A/2022-23/ 105 4a 7%aait}, for fhe Assessment Year
2078 -1?
Fo pee * iy rhs | BS " fbi
iG Be Op ER ee fo ge an. ne
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a te mm fe ORE
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wee "ent A d Siow , oa oe
S i S Gm BG = mb
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wm tl ee whet ee a a oe
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WRIT PETITION NO: 32089 OF 2039
oP 12 BOe3
Rehweoon
Pees
Nes
Pethioners
AND
woth
_ The Income Tax Officer - Ward 201), Guntur, Incame Tax Office,
Lakshrouram Main ¢ Noad, Guntur ~ 582 008, Andhra Pradesh
The Principal Chief Cornmissioner of Income Tax, Andhra Pradesh and
Is
Telangana, Hyderabad Roarn No. 822, 9 $" Fioor, B Block, LT. Tawers,
102-3, AC Guards, Hyderabad - $00 004, Telangana
3. Assessment Unit, income Tax Department, National a. Assessment
Canter, New Oelhi, Room No. 404, 2" Llsor E-Ramo, Jawaharlal
Nehru Stadium, New Delhi - P10 003.
Respondant!s
Satiion under Anicia 236 of the Constitution of India Is Med praying that
in the circumstances sieted in the affidavil filed therewith, the High Court may
be pleased fo issue a Writof Mandamus or any other appropriate Writ, Order
or CHrection, declaring
a. the arder passed by the 4% Reanandant, us 148A(d) of the Income
Yax Act 1881, dated 06.04.2022, bearing DIN and Notice No.
ITBAYASTIPI 48 ars §29-38/1042544838(1), for the Assessment Year 2015 -18
and
Act, 19881, dated 07.04. 2022, bearing DIN: [TBAIAST/S/448-1/20e2-
99 Oa287 238101), (DIN issued on 09.04.2022), fer the Assessrnent Year
2018 18 as arbitrary, Negal, bad in law, vold-ab-inlic, violative of ihe
principles of natural justices, apart from being vi iolative of Articles 14, 19(TXg)
and 285 of the Conalitution of india and See 1464 of the Income Taw Act,
1961, and to consequently set aside the same in the interests of justice,
ah Gourt
Baa tard
aS:
ee
&
RS
recovery, pursuant to the natios is
dated OF O4 202, bear
ms
®
{ OF 20235
suri may he
Pattion
ss
&
ot
x
cirearistances stated in ihe
High
IANO
we wegees ome: 7
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a wo hee & ie
oe Zo pe see ae 7
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re '3 ogy aot ed %
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mets 3 Mest a bad :
e 'A a ae th. as Baa
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oa ie neat ms
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cs, ae ft 8 oe we Es
Pa . i gene: "oo £ %y Sore seer a Jhon
fa 2° a - £%
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peep Ly, eee £0. "P re *
a fee he Be ioe Qe <f
ef Be ey te UES ae oe r
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a ae £4; , ear, eg: < sagen.
@ gg & bes ae Py "3 oD Ss
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$s My we iba ee Ce pe Gy, a ee. <8
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ane co ae eh . 'Ss se 8
a ad of we es an a
sete. gene. he * ae yee thn fn oe
i ae ba Py a i, ie o $e avon
fo OG a Hen} ifs ote "E e" Mh pee ;
ern weg yee 4 A w at a pe ge nee"
red gee Oy a gy CE & %
m Bo woh o i eG ey
bin, Se ri ag oe A £%
im Be o 5 he Bef
tad oon a) pe a6 feed " _ a % fe
a al ol? * ae Fig or eo Pas eh,
capone + be eet fore tes "FR Pe
cane apace tats; oe ', %
fo . cae f 3 ap wn e,
m ve we 43 OE oe fe ie
3 tae sown ty , ape Badin type.
wees ins : rm 4 pa ens s és
5 ae mg J me TB
OE LB aes boon we 4 a to £4
i nn oe OO G oS
rn ae ee ko we se
® g¢ £ m2 BS os
= eG mE > - el
pe SEE re Om
N Wh Bi i eA
Respondents
BS oy ns
Room No
aw Chall i,
:
Sy
eryer,
<
ron
39
Setifien under Article 226 of the Constitution of India is fled praying that
rn ihe circurmetances stated in the affidavit fled therewith, the High Court may
oy
be pleased fo Issue a Writ of Mandamus or any other appropriate Wii, Orcer
or CHrection, declaring
a. the order passed by the 1" Respondent, u/e T48A(q) of the Income
Yax Act 1881, dated 29.03.2023, bearing DIN and Notice Neo.
ITRAIAST/FA AB A/S002-23/1081622815C)), for the Assesament Year 2079 -
bh. the notice issued by the 1° Respandant, u/s 146 of the Income Tax
Act, 7881, dated 29.03.2023, -- DIN and Natice No.
ITBAYASTISN48 1/8022.23/1051622654(1}, for the Assessment Year £078 -
ao
ie
as aritirary, fiegal, bad in law, vokbab-initio, violative of the principles
of natural justice, apart fram being violative af Ariicies 14, 19(7 hg) and 209 o of
the Ronse tution of India and Sec 145A of the Income Tax Act, 180%, anc ta
consequently set aside the same in the Inferesis of justice .
IANO: 1 OF 2023
Pafiien under Section 187 CPO is Ned praying that in ihe
clroumstances giated In the affidavil fled in support of the writ petition, the
High Gourt may be pleased to stay all further proceedings, inciuding ary
--
re
recovery, pursuant fo the notios issued by the 1 Respondent, u/s 148 of the
Income Tax Act 1984, dated 29.09.2083, bearing DIN and Notice No,
ITBAVASTSN48 1/8022-2a/1051622854( 1), for the Assessment Yoar £018 -
20, pending disposal of the Writ Petition No. $9219 of 2023, on the fie of the
een came q
High Court.
The peftitien coming on for hearing, upan perusing the Petition and the
affidawl fled in support thereof and the earlier Order of the Hi tah Court dated
Krishna, Standing Couns
CAAANAARANANA
33229 OF 2023
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17 as arbitrary, flegal, bad in law, vold-ab-initio, violative of the prinaiples of
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natural justice, apart from being violative of Ariicles 14.7&(1)(g) and 269 of the
Constiutian of India and Sec 148A of the income Tax Act, 1957, and te
consequently set aside the same in the Interests of justics.
IANO: 1 OF 2023
Batfion under Section (51 OPC is fled praying [hat in the
ccumstances stated in the affidavil fled in support of the writ petition, the
High Court may be pleased fo stay all further proceedings, Including any
recovery, pursuant fo the order passed by the 1 Respondent, u/s 147 nw
Seo. 1448 of the Income Tax Act, 1951, dated 16.08.2085, bearing DIN and
Notice No (TRAIAST/S/147/8023-24/ 1088543817701), for the Agsessrrient
Year 20178 - 17, pending disposal of WPLNG. 33228 of 2023, on the file of the
High Court.
The pefitign coming on for hearing, upan perusing the Pelion and the
affidavit fled in sugport thereof and the earlier Order of the High Court dated
=
x
SF.12.2028 & 12.07.2024 made herein and upon hearing the arguments o
SiAVASiva Karikeya Advocate for the Belifioner and of Sn A Rache
™~
Krishna, Standing Counsel for respondent Nos. 7 fo 3.
WRIT PETITION NO: S323 OF 2023
Behe:
Mr Venkatat Ratteiah Medisetty, S/o Mr M. Koteswara Ran, aged 5o years,
occ. Business, H. No. 74-14-49, Krishna Nagar, Viayawada, Krishna Disinct -
820 O07, Andhra Fradesh
Pottionans
AND
sages
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mech
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The pefiien coming on for hearing, ppan nerusing the Petition and the
affidavit fled in support thereof and the earller Order of the Fi gh Court dafed
27 12 203 & 12.07.2094 made herein and upon hearing the arguments of
SN AMASWa Kartikeya Advocate for the Pelifioner and of SrARadha
Krishna, Standing Counsel for respondent Nos. 7 fo 3.
WRIT PETITION NO: 33847 OF 2023
Between:
Netaraien Qbulaguram, S/o. late Ezhumalal Mudatllar, Aged about S8 years,
Rifo.122, Pudikuopam Pucikuppam Vi, Karur Post, Tada Mandal, Nellore Sad
404 Andhra Pradesh.
Patitioner
AND
4}. The income Tax Officer, Ward 1, Nellore 24-8435 1° Floor, GT Raad
Neligre, Andhra Pradesh S24 00%
2, Assessment Unil, Income Tax Department National Faceless
Assessment Centre, Delhi
3. The Union of india, Ministry of Finance, Deparment of Revenue,
Represented by fie Revenues Secretary, 128-A/North Block, New Daihy,
Raspondants
Patition under Artine 228 of the Constitution of india is fled praying that
in the circumstances stated In the affidavil filed therewith, the Nigh Court may
be pleased fo
a issue an order, direction or wri, more sea in the natura of Wri of
Certiorarl calling fer the records which resulted in issuance of impugned
ede
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WRIT PETITION NO:
Sebveon
S80 OF BORd
:
*
s ANMAHATS
eddy
rs
gar
Rrahrrian
Petifianear
woods
The Union of india, Represeniad by is Secretary (Revenue), Munairy of
Finarnee, Department of Revenues North Block, New Delhi - 720004
hs
OER
The Frincigal Commissioner of imoame Tax, Guntur Guntur District
The Income Tax Officer, Ward-2(1), Guntur, Guntur Oistrict
aaa
Respondents
Petition under Article S28 of the Conetifiudian of (ndle ia led praying that in the
oircumgiances sigied in the affidavit fled therewith, the High Court may be pleased
to issue a wri, order or direction more oarticularly the one in the nature of Wnt of
Vandana ae ITRBASASTIF A SBAISCNYV202 1-22) TOS 1063845) datad
18.03.2022 under Section 148A {b} of the Income Tax Act, TG) and Sassing ihe
omisaquent ordar under Section 484ci} of the (TA bearng
TYBAVAS TIF NM GSAO022- 2104 28S4 7 O201) dated OF 042022 and notice under
Seation 148 of the ITA bearing ITBAVAST/SM48 Va02 2. ZaMOdS6 7408809) dated
O98 04 2023 passed by the 3° ee ydent and ihe consequent Shaw Gause Notice
dated 21.18. 2083 bearing (TBAVASTIF IM 44(SCNVS023-24/ FOSSGGHSSAT) issued by
the 4th Respondent forthe FLY. 2044-2078 as being aritirary, egal, unreascnabie,
in cantmavention of Section 1454 of the Incame Tax Act apart fram being vidlaive af
oe.
the principles of natural fistics and Aricie i4 of the Constitution of indie and
<
consequendy set asics ihe sare.
iA NOs TOF 2084
Fatifion under Section TS) CPC is Med praying thal in fhe creumelances
stated in the afidavil Hed in support of the writ petition, fhe High Court may be
Piessed fo sisy the operatios of the HTBAVAST/PS4SACS¢ ey -
S2/ ie TOasshC} dated 18.03. 2022 under Section 1484 65) of the Incame Tax Aci,
TQeT ard passing fhe consequent arder under Section 148,
PRAMAS TP AGA O Lek BOREAS) dated
AQ Fi 4 Nee eS eS ; aemanetarye far
38 04 SORS pee by the 3° Respondent fox
:
<
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2.03.20848
oa
ro
TA, Pending disposal
RS
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dated
ey
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aration af the Assessment arder vide
Sent Nos
&
8288 QF 2084
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a
igh Court may be piaased fo sk
N
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WRIT PETITION NO
Bohwean
under
¢
N
fer
hd
heeds
ott
vant
Roos
*. The income Tax Offer, Ward 21}, Viayawaca, Central Revenue
Buldings, 18 Floor Annex, MG Road, Vieyawada - 520 002, Andhra
Pradesh.
2. The Principal Chief Cornmissioner of Incame Tax, Andhra Pradesh and
Telangana, Hyderabad Roam No 882, 9° Floor, B Binck, LT Towers,
HR2-3, AC Guards, Hyderabad ~ 500 004, Telangana
Assessment Unit, Income Tax Depariment, National e-Assessmen!
San
Center, New Delhi, Roam No 401, 2 Floor, E-Rarns, Jawaharlal Nehru
sHlacium, New Delhi - 17D O03.
Respondents
Petition under Article 226 of the Constitution of India is Hed oraying that
in the cirourriatances stated in the affidavit fled trerewih, the High Court may
® pleased fo issue a Wirt of Mandamus or any other aporooriste Writ, Orcler
or Direction, declaring
a. the order passed by the 1° Respondent, u/s 148Alc) of the Income
Tax Act, 2961, dated O3.04. 2082, bearing DIN and Notice No.
ITBAVAS TIF AAS Ale 022-23) 10424567070), for the Assessment Year 2075 -16
and
b. the nolice issued by the 1" Respondent, ws 146 of the Income Tax
Asi, T8864, dated DIO 2022, heanng DIN and Noties No.
MPBAVAST/SM48 2OkS-23/104ea57 3181), for the Assessrnent Year 2078 -
WS
arpiirary, Hlegal, bad in law, vold-ab-inite, wolative of fhe principles of
ratural justice apart from being violative of Anicies 14, 18(1 ia) and 268 af the
Cormstiution of india and Sec. 148A of the Income Tax Act, 1861, and
consequently eet aside fhe sarne in the interests of justice
a a SG £ & HB
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oe Be ee Ea rhe, EE
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7 an Kg ee aad sed wh vue aren. "7 3
i yet EY £3 - ie gee
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wy Og @ al
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ety ar; a oe eee
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s a ne rr iC er ao wy GR
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is eo renee Cg th} eh pe ce fd Ke weeny
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1 OF 2084
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WRIT PETITION NO: 3
Rehwean
AND
3. The Principal Commissioner of Income Tax -1, Visakhapatnam, 2°
Finer, Aayakar Bhavan, Daba Gardens, Visakhanainam - 530 020,
Anda Fradesn.
. Respondanis
Patitio: under Ariicle 228 of the Constitution of India is Hed praying that
in the circumstances stated in the alfidavil fled therewith, fhe High Court may
be pleased to issue 2 Weit of Mandamus or any other appropriate Wnt, Order
er Divection, declaring { the erder passed by the 1" Respondent, u/s 147 rw
Sec, i44 rly Seo. 1448 of the Income Tax Act, 7961, dated 20.77 2028,
bearing DIN and Nofice No. ITBAVYASTIF 147 /2023-24/7 0980589847}, far the
Assessment Year 2079 - 20 as arbitrary, diegal, bad In flaw, void-abdinita,
Wolative of the principles of natural justice, apart from being violafive of
Arficies 14. 190 Ha) and 265 of the Constitution of India and Sec 1454 of the
incame Tax Act, 1961, and fo consequently set aside the same in the interests
of justice
PANO. TOF 20284
Felton under Section 751 of CPC is Med praying that © {he
siroumstanoes stated in the affidavit fled in support of the writ petifion, the
High Court may be pleased fo stay ali further proceedings, Including any
recovery, pursuant fo the order passed by the 1" Respondent, ws (47 nw
Sec. 144 rw Sec. 1446 of the Income Tax Act 1981, dated 20.71.2028,
bearing EIN and Notice Nos [TBAVAST/FT47/2003-24/1 05808838804 },
pending disposal of WLP No 4292 of 2024, on the fle of the High Court
The Petition corning on far hearing, upon perusing ihe Petition and the
affidavit fled in support thereof and the earlier order of the High Court dated.
WH 2os4, IS OO.L20s4, B06 Sed OS OF 20e4 & 12.07 2024 made Aerain
and upon hearing {he arguments of SrLAALA.Siva Rartikeya, Advocate for ihe
ww
a Standing
seed
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ord a fe fe eo a oa ae a ee
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oy fave ye "ee tet ed ger Senne 'et a Sys
BS Bee oe en ee x pocee Fad Soe more, " ieee eee
es "foo es $i i, io £5 oe wegen. ee cet gibt, pet
ead a ce as P at a wn o oe, non "E%--Ionooh
ees 4 ce my we bane ey cA £% oe ee?
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ge $ oe a, i stl wg Pa if on e we oe pa
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ey Be oe , oh ti Be ; te ao &
a rors, GF o" Fae £25 x ee adie wee "
y Bi ce es: 5 Seve ip
i the saat Sona "of aA weeds * "row £% aft ey
te pony yo ys a, a Ese: ee at bd
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wo 00s, fag t3 £3 "aw a ae onal thoes a pee -
tS os a ke we rs
i Soa ras oe 'neinn ia be beds e
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a ORE eR ke fo & beg =» ger ty
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it wt" Sora Te, YS i pr sas ae $5; pe eed por
yh wise fig a dee "ey ee
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Sune re ay oa ron o one y yi i : a % oe onte
Seog 28, gone aS x % Pea y, .
KH here rene "pees. i, 'ena ; % 466
bat bee OS pew He 6
~S27 10
:
ee
3
hes
b. the notice issued by the T* Raenondent, u/s 148 of the Income
Tay Act, 1961, dated 88.02.2083, _ GIN are AMioice No.
ITBAVASTISN4G T/S022-2 2 10ST Sk TTY? for ihe
Assessment Year 2016 -1F arhitvary, ilegat bad in law, void
ab-initic, walative of the principles of natural justice apart fram
being violative of Articles 14, 18(1Xg) and 285 of the
Constitution of India and Seo. 148A of the Income Tax Act,
aside the same in the interests of
ee
{964, and cansaquently se
justios;
[A NO: 1 OF 2084:
Pefiien under Sectien {51 OPC is fled oraying that in the
circumstances stated in the affidavit fled in support of the writ petition, the
High Court may be pleased to stay all further proceedings, including any
recovery, pursuant fo the notice issued by the 1* Respondent, wis 148 of the
Ineame Tax Act, 1961, defad 28.03.8023, 6
TTBAVAST/SI185_T/20ne- 20ST 744 70, for the Assessment Year 2078 ~
17, pending dispasal of We No.4298 of 2064, on the file of the High Court
g
earing DIN and Noice No.
The pefilien coming on for hearing, upon perusing the Petition and ihe
bet
affidavit fled in support thereof and the order of the High Court, dated
{9.03 2084, 18. Od Pood BO.G4 2024, OF OF 2084 & 1207 20ed made herein
and upon hearing the arguments of Sr AVA Siva Karlikeya, Advocate for ite
Petitioner and Ms. iswarya, learned Junior Standing Counsel, representing
§
SriMilhay K. Punna, learned Senior Standing Counsel for Income Tax
Department for the Respondents.
a
4340 OF 2024
2
s
WRIT PETITION NO:
Between
>
<
years, Ho-7, 82
Mac
et
my
apuram, Vilayawad
Whar
Se
. Feiner
AND
1fTh,
A
ACS,
2
mie
. Respondents
3 oe.
ass
eo Re ha Sat
os
&
r Arte!
8
a
>
3
UP
Pettis
es
an
Whit of Ma
=
oy
x
mature
TO SOS vide
anid the coo
cs
x
stax Act and
oh
es
IANO: 1 OF S024:
minor a
BAK,
:
xt
o
ee)
aed
High Court may be pleased to stay all further proceed edings pursuant to the
notes ufs 148 oh 19.04.2028 of the Act vide ITBAVAST/ON42_ WeGRe-
2IM1Od2TIBSHGI1} issued by the 1 Respondent(JAQ) for AY. 2015-16
instead of 3" respondent(FAO), pending disposal of WP.No dodo of 20484, on
the file of the High Court.
The pelifian coming on for hearing, upon perusi ng the Petiion and the
affidavit filed in support thereof and the earlier order of the High Court dated.
WQO2 804 18.04 2084 OS OF SOS4 & 12.07 2024 mace herein and upon
hearing the arguments of SrLAVA.Siva Karihikeya, learned counsel
representing SrQundu Manmohan, Advocate for the Petiioner and Ms.
iswarya, isarned Junior Standing Counsel, representing Sn. Vihay K. Punna,
leamed Senior Standing Counsel for inceme Tax Department for the
Raspandents.
WRIT PETITION NO: 490) OF 2084
Between:
Ramesh Manillanalll, Sic. M. Nagabhushanam Aged about 65 years, R/o4e-
JSF S)} Thurpukanys japalem, Ongole, Prakasam Se5001 . Andhra Pradesh
(PAN AGSPMEOS5K)
Patitionans
AND
. The Union of India, Ministry of Finance Rep. by iis Secretary, 166-B,
Narth Block, New Delhi- 170 004
income Tax Officer, Ward 1, Gngole, Income Tax Office, Roshan Plaza,
wore
po
Sth Line, Rar Nagar, Gngole, Andhra Pradesh - 523009
.3. The Principal Commissioner of Income Tax], Income Tax Offce, Ral
Kamal Comey, Lakehiupuram Main Ra. Ashok Nagar, Guntur,
"
Andhirs Pradesh ~ 8S200
4 National Faceless Assessment Cantre, income Ta
i
o
oe
A
rn
ae
vote
we
ee,
tH.
tee
ee
CA
£%
SS
Ministry of Finance, Govi. of
tasks wi spot
f "ey KS Ge "ee tke
ee ge Oo Bom 2 0 to ts bes
fees pees be its : os ae ay thd rai we bere 4%,
ty : ye, eat wine EA Ges a aa % oe
ES bee ENE gees and oe BL
"le pr an sed oe. : bene Se Cs) 9 Peaeeesee]
a 8 a a en ye Seg ge a
oe wach ay 3 % m3 "gry, ae no a cae) oo tae
oe wim EG oss 59 0% oh y ge : othe Bror
t ke 'oe ¢ ie band aa a yok Sane cca See
om one. sy Soci G e + aa ays aa 6, my oe to
tere Ye % ens, ns ot, > aes ed
2 ; 5 3 ae hs ",
wy on a , oy ach we SHB . | ohh
iA Co bbe an on 2 a he Be gree ween
i ap on free ony : ys
a cw © @ & Sn ES ay bh
Ee ' masses Recs pies "he creo 83 ae there am
; 6 AR RS ga de
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mn ot ae a . oe binvoe Ee a Em Ba "
co ee ae al ogee i "
go Se na Ee om BB wee cy st
Pred 5 sapere o os > 3 Me Ot
sy, Toe ES ' Rey igh ton 2 we
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cy BSB £& BW B & a
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whos Ch tok 7 re a frre me re ted ee
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raven we ¥ pa % 7 % 3
tgp ah B® ge 2 & ke aod
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an B "eet Bo pee wm CF fogs £3
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wie ey Sen te oe es fon t ae dl cad thes
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sy h a ran gy HB wo bh ie
wt he a (4 ; g Fa 4 , en :
ors : mo Bn ue £3 tree Soon oe os ps B ae wy
ge BS 5 gery Ion Biood re t a os
pe a "4 gS & wg & Pe ? os
3 er, te 4 4 Eve) wa <3] Sonn y "ee ae ~
a en Ow e 22 - & rg 4 eo OS
es "re wgpen, ae yen " cbeve her ; rains ees nee
wm a & @& rn 44) OL a
"a ® EE eg "a S& . ke ~ os ane
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ne XG mE Nae nn <r an a a ee
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Saran: ete fi ad j 3 one ' been
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fy eh an wo a es ae mo em et
"8 ee EE Jena Bg fo &
be Of we pee « ww & te Fa a a
vane hod on %, ¢ ee as £3 aed a ow 7%,
oot uA ER & oe: é Pe , bees ee Lad
a ad 'y fe ee? ae
ene 2 a oe 'tapes 'Gon
teipore hove. hove oe
O27 08 2024, 30.04.2024, 08.07.2024 & 12.07. 2024 made herein and upon
hearing the arguments of Sr_P Pavan Kumar Rao Advocate for the Petitioners
and of SrioyOVUAnH Kumar, Central Government Counsel for Respandert No.7,
Sri Vilhay K Punna, Standing Counsel for Respondent Nos. 2 te 4.
WIRED PETITION NO: 49907 OF 2024
Sehween:
Ramesh Mariiiapalll, S/o. M. Nagabhushanam Aged about 65 years, Ra. 42-
{-79 (FS) Thurpukammapaiam, Qngole, Prakasam 529001, Andhra Pradesh
(PAN AGSPMSOS5K)}
PP @honer
AND
J. The Union of india, Ministry of Finance, Rep. by is Secretary, 160-5,
North Block, New Deths ~ P70 004
income Tax ONicer, Ward 1, Qngale, Income Tax Ovice, Roshan Fiasa,
fd
&" Ling, Ram Nagar, Ongole, Andhra Pradesh - 823001
3. The Principal Commissioner of Income Tax-], iIncame Tax Office, Kaj
Kamal Complex, Lakshriipuram Main Rd. Ashok Nagar, Guntur,
Andhra Pradesh - 528007
4, National Faceless Assessment Centre, Income Tax Department,
Ministry of Firrance, Gavt. of India, New Delhi
.. Respondents
Peftion under Ariicie 228 of the Constitution of india is fled praying that
inthe circumstances statect in the afiidawt fied therewith, {he High Court may
be pleased fo-
Vrit, Order or Directian more particularly, one, in the
: a ae x x.
3} issae @ ¥
nature of Writ of Mandamus, declaring the action af the
~
Reesondant No. 2 in passing an Order dated 23.08 2025 u/s.
TaSAia} and Notice u/s. 148 dated 23.05.2025 calling for the
ay
os,
Sag ts goer " a
7 BB & w &
ae gen anon £ ihe 'od ht whee
a % EES cane ae © SE oo
' en $£3 ge ont Ch we, £% bane hon
Th en don whee fey Sen igen ae vies wnt 'ha 16 oon
, ee fy, aid we OE. tS i ne
i "oer 5 wee tel 7 shee ieee, ie :
a iy @ fags ve Be gs oi ye
ea a; an an wee i & ee , Oe
a este ty ad an! % @ fF oO b 8 HB
, ot gre ens 08 nd & 57 poser ae Whe, $3 wher. pee
ge ue bes Ss es gor Pe sc oa 2 a, OR
; é es 7 a, 8 a}
a - bested te a pe Ret hon, . Sree ies oe fe we bd 'eee i
ed Ty ae i ar me wm BO Ts eS WA tee = oD ee
9, "3 ' % o ad £" Ps oe 4 . ry eae #%
"or, ry o CH whee eaten ea oboes. 74% fee . heh tod
bees oe Sebine wnt e Fea) ened % wer i the wn fone bee g% ly
fee tg , % 5 nn ns iad rn rn, DB & TD
as gs Sedee "EY or a2 ae the a co be fe
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ew: bgt ' eal 42 hee at ¢ 4 ws, ee ny bee agg
ee Sen ons her pees, S aes a wbitne yer fevt ' Pore,
eo f& & ee Boe ih, me on G@ MP b Be e
6 : peer Saat ; in Diypee 'anne th £4 oe anne de cipedt
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oA Mae Be dy an ae a ae a
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: oe bee $3 rene * pe fees ad ee 4 ad po Bh °
x ey we SP an me
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* ies pee ie' fro cs yon ee ee
as ed ga , hy hs ee tp me
an ; te 1 ie " as Pi ps $5 te go
te, ty, % er webnne ' ad pans fee ep hog sere, eters
ic) tA whe EG ee aie ao
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se) we faa » 5% ew foo. mn an bbn m sane
aa bon eos a r 5 od Pen ry ¥ 5am
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or rn es be Si fin @ ma tht a
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% * ws . ' wht 2M 4, hin " Le % wa setts
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ty ES ». #B Be wae ge RG a vs, Behe ae
tintee oe i - Bi mare ' - 3 net a hat mg,
"eg of a % Son we yy, a age ak oe
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be Ze 2 gy be ad Be ca 4 er a OG
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sree nee ee a en og, yee we ooh bee Pen Ae] Sece te
mt 2 ye BS » B & a a
Be SS Be Co
, a here altaoo
AML
AWRIT PETITION NO: 8453 OF 2024
Sehveen:
Ms. Viiayalakshmi Movva, Wo. Mr. Rambebu, aged 73 years, Occ, Business,
HNo 244-153, Ashok Nagar, Near KPDT High School, Eluru - S34 O08,
Andhra Fracdesh
... Patiiiqnear
AND
4. The Income Tax Offloer Ward ¢, Elura, Income Tax Offine, 2o-54-0/4,
& i S Towers, R R Pet, Eluru - 534 608, Andhra Pradesh
2. The Principal Commissioner of Income Tax -1, Hyderabad, IT Towers,
{0-2-3 AO. Guards, Masab Tank, Hydarabiaa ~ §08 G04,
3. Assessment Link, in noone Tax Deoartiment, Nations! e-Aasesamant
Ta
giangana,
Center, New Delhi, Roam No. 404, 8" Floor, E-Ramp, Jawaharlal
Nehru Stadium, New Delhi - 170 G03.
. Mespandenis
Patition under Article 226 of ihe Constitution of India is Hed praying that
in the circumstances stated in the affidavit fled therewith, the High Court may
be pleased to Issue a Writ of Mandamus or any other appropriate WAL, Order
or Direction, declaring.
a. the order passed by the isf Respondent, u/s 145A(c) of the Income
ax Act, 1881, defied 04.04.2082, beaving DIN and Notice No.
PTBAVAST/F M48 4/2002-25/4 0425013274}, for the Asseasment Year 2075 -
Te. &
N
3
b. the notice issued by the 1" Respondent, ws 146 of the Income Tax
Act, 1957, dated 04.04 2022. bearing DIN amd Notice
NiTBAVASTISMAS 1/2028-28/104250134601}, for the Assessment Year
ee
bia "ats ney, "A 4 i sees nape nes 4 pee: '
EG wn eG We les 0 ph ES Zz
to me Ry & eo oe:
165 ee ee a a. ee a ee
BE aeee a 2 a a wm pt
4 hen £9 Sn a oS Pca apece
"¢4 ", sss) 55 ge Ee Peon , room ee %
es 6 "a @ * to ke i 3D
nee , ets oat 7 z 'a yen 'nef Z
a st an a ee RE pe tx
woes ee ie ta 3 a0 om Sonn :
ine, m tb y oF SA o
Foe apaate r4 53 As em rs awe ooo seeds
oh 43 Bored we Sh a
Dai F were * ty sheee 4
ee ie he SF weet A rip
Se z he 2B By a
. G3 Wate. a KS ced ogre, re) e
"nage? ry ge fy BS Sos te OL ity
133 od ee cee shoes ay Ce.
whee tas
BS
&
fey oa
Beek ' 'ney
a4 Gy @ ge dee. teews itt ee ot
a 'eas 4 ih wes ier Ct
'os C ee fogs ae eee yer. "gem
ger as obs . 1a be opens
ig 7 iad
4
moome Tax A
'the 1° Resnondert, u's 148 of the
arasis of fuatce.
&
a Advocate for fh
s
ubbS
x
bee
weeee oO
feet De ; 3 oh "agg?
a ® & ae, ee iM ee 9
"Ege ee a ne ~ a .
Sie et hed a % oe Fast we he
fn, howe. rae lect ers 5 "$ we yee Potier. ee)
Ee bw pees, bee ie TAD Ps 5 nee
goer *
© : fod saad ng % to in Gece thy
AY oo 4% ioe gE "ef % bt £4
we Be "9m, ya OE Sah ge ,
a af "en sete er an 2 ae Sy, et My
5 ES i a rs "Ee Ge ow. a i
te 3 Sr Cn fees we Oe pO
oe ye Oe By "& & a
ee oe og EER gat, eh len iy eh ie
ona "er hen So a?" gE * hit 4 'eee,
SS wet Bed oy fh. chee wt weep 2 ie
wk ES ~e 8 ae 5 ng BB Pri ae
ey, te me ne: an + Prt oe . oo ioe we Re
i a Aan mC fy £E mm OS e% i
fn ; a ot, " BF Perey * here whet 1S) So LR nek
as A wh Hate j oH PY " ~ a3
iy te ae 43 ; oD ah [3 on ten wines Pea i. vt "--
SA "CR ng ia OT oy ss ced ; ae
om oR a & as ere i" @ oe " ty a ag,
See zh ; a ee te
i ow, a ce ee ge ag pe
oo oe Gow BG a a ae ay » ee
ke SS ews "3 S53 £74, ang r Cone OG ye, we "4 4 a BP
a Be 2 te Ph oO. on as: £7 ao
a 4 no © | om ge 4 py OL a Ts
: a ao ch. Oe noon : 4 fee tr Lv
me fe oS yO 1 anc ae i ied
a @ g ~ 2 OF ap o
Nene <7 o% gn eco oe ih " "s , ,
si 5 mm fh pb ™ & an an ce BOD
Boe @ pe ae ny an fe ee wo & ge eo ix.
BB & & yg oe Games BS fe,
ee te SF ba P iy bos it jn ay ed fi co Gg
2% = be OS 3B gy oe ow BO an eo
i, He Ee es Sf Tr ee fag S hs Of be Mo bom fe
opens ee a es "renee ited 3 ee, is me ine os 2
eS @ © ven ® 2 & x : an 5 9 Oo 3 Be Wi & x
Se oo By oy geet ns nn Ai @ 2 @
~~ OES 2 hn 3 gy ee ay Py aa: an nS aa a as
fe & Cy an jun as na Be i,
a Oo 8 td Be. 2 & Em ££ mS Ge iol re
eo A B % @ 2 7 2 B oo oo fie
; a a a + ns a es 33) re oe tse ts £3
a or i vawne: See Oe aie bod 4 ge x be wee gh,
Sy Ga Bi O wl de BOE GG oo te Sm 2 O
Petitioners
AND
89
"ent Unit, ineame Tax Oeparimant, National eAssassment
"bo
He
G3
y
ifs
won
Center, New Dethi, Room No.» 401, 2° Floor, E-Ramp, Jawaharlal
Nehru Stadium, Naw Delhi- 7709 008.
> The income Tax Officer, Ward 1, Nandyal, incarme Tax Offices, 2182,
Sanjeeva Nagar, Nandyal - $18 501, Andhra Pradesh
8. The Principal Commissioner of Income Tax, Tirupall, income Tax
Office, Near S81, THak Road Branch, K T Road, Tirupati - 57/50
Respondents
Patition under Article 226 of the Constitution of India is Ned praying nat
"y
in the circumstances stated in the affidavit fled therewith, the Hi gh Gourt may
be pleased to issue a Writ of Mandamus or any other appropriate Wit, Order
or Direction, declaring, the Order passed by the 1 Respondent, u/s 147 rAv
Sen. 144 ray Sec. 1448 of the Income Tax Act, 1981, dated S107 2024,
bearing DIN.- ITBAVAST/S/147/2023-24/1 0809 187770), for the Assessment
ah
Year 2078 - 19, as arbitrary, Wegal, bad in law, vold-ab-inifio, violative of the
and 285 of the Constitution of india and Sec. 146A of ihe Income Tax Act,
VIS7, and consequently set aside the same in the interests of justine.
IANO: TOF 2024
Sond
Petiien under Section 741 CPC is fled oraying that ino the
clreumstances stated in the affidavit fled in support af the writ petition, the
High Court may be pleased to stay all funther proceedings, Including any
recovery, pursuant to the Order passed by the Ist Respondent, ufs 14% nw
See. 144 rw Sec. 1448 of the Incorne Tax Act, 1961, dated 37.07.2044,
earning DIN: ITBAVAST/SA 47/2023. 2d QG0S 1S FFF), &
ern
Year 2078 -19, Pending dismosal of WP 83804 of 2026. on tes file af Ihe High
re
a
or the Assessment
Court.
x
2
Sie OF S084
WRIT PETITION NO
Rehyean
«
2
rawal, Aged abo
ak Ag
He
7
=
ed
te
Gober,
wn
Bore
<o
Jasti Square Aparim
Fatiioner
Daihi,
eee B%
art, NN
w
3
eparhy
ax D
a
o
Respondenis
4 for
rs
.
Be
crraction, callin
on
N
8
is
consequent
Roe sey
FW As
a eo ee
i
bod
y
328 and the Crder and Netice, dated' 31.09.2023 as legal, arbitrary and in
6
stark violation of the provisions of the Income Tax Act, 1967 and consequently
quash/selaside the same .
Petition under Section 184 CPC is fied praying that in the
eumstances stated in the affidavit fled In support af the wril petition, the
High Court may be pleased io stay the operation of () Nofics dated Marchot,
2023 issued by the Respondent No. 1 uncer Section 148 of the Act for AY
207817, G) the impugned onder dated March 31, 2023 passed under section
448A) passed by the Respondent No 1 for AY. 2078-17 and the impugned
Notice dated March 23, 2023 under section 146A(b) for AY 2016-17, panaing
disposal of WLP No. 8434 of 2024, on the fle af the High Coun.
The petition coming on for hearing, upon perusing the Petition and the
affidavit fled in vee thereof and the order of the High Court order dated
14 OS. 2084, O4 2084, G3.08. 2004 & TSOP S024 made herein and upon
hearing the arguments off Si. Shaguita Jahan Noor Advooate for the Patitioner
and SriVik Yaghna Dutt, Qeputy Solicitor General af India for Respondent
Not, Sn Vilhay K. Punna, Standing Counsel for Respondent Nos. ¢ to 4.
WRIT PETITION NO: 7394 OF 2024
Setween:
Satasani Rami Reddy, son of Obul Reddy, §8 years, House No.g-115
Muthumaiah Street, Banaganipalie Vilage and Mandal, Nandyal District
bieiz4, Andhra Pradesh
. Pett ner
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iA NO:
High Court may be pleased fo stay the operation of the Impugned Order vide
Assesement Grder dated $9-11-2083 in DIN No ITBAYAS TON 4f/20s3-
24/ 105880223011}, pending disposal of W.P.No.7394 of 2024, on the fle of
the High Court.
The Petition coming on for hearing, upon perusing the Petition and the
affidavit fed in support thereof and the order of the High Court dated:
2.03 2084. 00.04.9024, OP OS. 2084 & 12.07 S024 made herein and upon
hearing the arguments of Sri. T Sreedhar Advocate for the Petitioner, and of
Sri Vilhay K. Punna, Standing Counsel for the Respondent Nos.1 fo 3, & 4,
and of Srv V_Ani Kumar, Standing Counsel for the Respondent No.4.
WRIT PETITION NO: 7694 OF 2024
Between:
Poola Madhu Babu, Sfo. Poola Siddaish, aged 47 years, Occ Business,
Ro. 8/128, Kotha Bazaar, Rly Kodur- S16 107, Andhra Pradesh
. Patitioner!s
AND
1. Assessment Unit, Inoome Tax Nepariment, National e-Assesament
Cerfer, New Dathi, Room No. 401, 2°" Fleor, E-Ramp, Jawaharlal
Nehru Stadium, New Delfi ~ 776 O03,
2. The Income Tax Officer, Ward 1, Radapa, income Tax Office
Cudagpah, Cuddapah - 876 0017, Andhra Pradesh
3. The Principal Chief Cornmissioner of Income Tax, Andhra Pradesh and
th
or nyderabad, Room No. 828, 8° Floor, "BY Block, LT Towers,
ey
. Raesponden's
Satition under Article 226 of the Conetitulion of Inca is ed praying thal
in the coumetancas of ate din the affidavit fled therewith, the High Court may
be pleased {fo ISsua 4 weit of Mandamus or any ofher appropriate Writ, Order
Be
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Patiionens
AND
7. Assessrnent Unit, income Tax Depariment, Nationa! e-Assessmeant
| Canter, New Delhi, Roorn No 404%, and Floor, E-Ramp, Jawaharlal
Nehru Stadium, New Delhi - 770 0038.
ome Tax Offleer,, Ward 1, Madanapaiie, Incorne Tax Office, +
259, 75-
The Principal Chief Camrnissioner of Incame Tax, Andhra Pradesh and
18-9 CTM Road, Society Colony, Madanapaiie, Andhra Pradesh
toot
Telangana, Hyderabad Room No. 822, Sth Floor, BY Block, LT Towers,
12-3, AG Guards, Nyderabad - 500 004, Telangana
Respondent's
Petition under Arficie 228 of the Constilution of India is Med praying ihat
in the circumstances steed In the affidavit Med therewith, the High Court may
be pleased in issue a Wri of Mandamus or any other appropriate Wirt, Orde
or Oyrection, cecaring that the Assesament Order passed by the es
Respondent, u/s 147 nw Sec. 1448 cw Sec. 144 of the Income Tay Act, 1964,
dated 12.02 2024, bearing DIN. ITBAVAS TSA 47iZ0eS- 24/ 108080224 14}, for
the Assessment Year 2015-18, as arblirary, egal, bad In law, voi-ab-initio,
violative of {he principles of netural fustice, apart from being viniative of
Ariicies 14,7801. Na) and 265 of the Constiiution of India and Sec 1484 of ihe
incume Tax Act, 1261, and fo consequently set aside the sare in the interests
of fusiics
IA NO: 7 OF 20284
Patifion under Section 9&7 CPC ig fled praying that in. the
croumsiances stated in & re affidavit fled in support of the wil petition, the
High Court may be pleased fo stay ai further proomadings, including any
recovery, pursuant fo Ihe Assessment Order passed by the 1° Respondent,
ws 147 ray Sen. 1448 rAv See. t44 of the Income Tax Act, 1867, dated
ye order of the High Court dated:
RS
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WRIT PETITION NO:
Assessment Year 20)
Relves
02.04.20
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.o» Respondents
Ai Room No 40%
income Tax O
AND
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The income Tax Ofer,
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spondent, 4
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and Notes No. ITAAIAST/S/147 2023-24 1 O68 183164004), for the Assessment
Year 2018-19 as arbitrary, Hegal, bad in faw, vold- ab-initio, vickalive of Ihe
orincinles of natural justice, apart fram being Wolative of Articles 14, (801 Xg)
and 285 of the Conatitution of India and See 148A of the Income Tax Act
49091, ane fo consequently set aside the same in the interests of justice.
IANO: 1 OF 2004
Petiion under Section 157 of CPC is fled praying thal in the
circumstances stated In the affidavit fled in support of the wril petition, ihe
High Court may be pleased to stay all further proceedings, including any
recovery, pursuant fo the order passed by fhe 4 * Respondent, ws 147 ray
Sec. 1446 of the Income Tax Act, 1881, dated 26.02. 2024, bearing DIN anc
Nofice No. ITRAIASTSS/147/2023-24/7 06 189 184911}, for the Assesament
Year 2076-19, pending disposal of W.P.No. 7704 of 2024, on the file of the
Nigh Court.
The petition coming on for hearing, upon perusing the Petition are! the
affidawit filed in support thereof and the earlier orders of the High Court dated
28.05.2024 08.05. 2084 & 19.07.2024 made herein and upon hearing the
arguments af SrA VA.Sivea Kartikeya, Si A.Racha Rishna Standing Counsel
for respondent nos.t fo 3.
WRIT PETITION NO: 7706 OF 2024
Between:
Ms. Nagamant Sequ, Wo. Mr. Segu Venkateswara Rao, aged So years,
Gece Bu
Puram, Vileyawada - 520011, Andhra Pradesh
Ea
iness, Rio. 21-10/3-113, S° line, Srinagar Colony, Satyanarayana
. Patitioner!s
ANDO
a. Respondent's
sed cw ot ett
an}, Hyderabad S$
. Hyderabad
agh
Soo
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yakar Bhe
a
a
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apuram, Viays
ay
&
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yt Conn
Sy
awada, Viayawa
hon under Aniole <26
y
s
Sed
loar, "Fo Bineok,
Road, Mogalarai
Pat]
Vu
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Fat.
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raw Sac. 144 of §
ve "oe
£8%
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under
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ia NO
ofice No.
N
N
Year 2018 -17, pending 'dis sposal of WLP No. F706 of 2024, on the fle of Ihe
High Court,
The patitian coming on for hearing, upon perusing the Petition anc the
affidavit fled In support thereof and the earlier orders of the High Court dated
28.05.2024, O8.08.2084 & 12.07 2024 made herein and upon hearing the
arguments of SrLA\UA.Siva Karlikeya and Sri A.-Radha Krishna Standing
Caunsel for respondent noas.4 to 3.
WE NO: S129 OF 2084:
Betweei:
Satyavan! Mulaka, Wio. Venkata Reddy, aged about 59 years, R/o. Pat
No.505, Pavan Sun Rise, A block, Gop Hindu Collage, PG Centre, Amaravathi
Read, Guntur, Andhra Pradesh- S28 002.
. Peiitioner
AND
4. The Union of india, Re spresented by iis Secretary (Revenue). Ministry of
Fjnance, Department of Revenue North Block, New Delhi - T1004
&. The Principal Ohief Commissioner of Income Tax, National E-
Assessment Centre, Income Tax Department, Delhi, 2nd Floor, £
Ramp, Jawaharlal Nehru Stadium, Oelhi- 770 008
3. The inoome Tax Officer, Ward-2c7), Guntur.
4. The adaiionalioinvDeputy/Assistant Commmasiaoner of incarre Tax,
National Faneless/E-Assessrnent Cantre, Defhi, Inoame Tax
Denariment, Delhi, 2™ Floor, E-Ramp, Jawaharlal Nehru Stadium,
Delhi TOQGS.
Assessment Unit, income Tax Department Guntur
G54
. Respondents
oy
Satiion under Article $26 of the Constitution of India praying [hat in ihe
clreurnstances stated in the affidavit Aisd therewith, the High Court may be
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ews 144 read with section 1448 of the [TA bearing ITBAIASTIS/ ay /s022-
SAMOBZBSO4R7) dated 18.03.2023 and Demand Notice bearing
ITRAIAST/SH SOQO2S- SAN OB2ESOT OT) daied 184.2084 and Penal Ny
notice under Section 274 wo SFT Ke) of the TA
ITRAIPNL S271 (4 WoVve023-24/1082880601(1}) dated 16.02.2024 issued by
the 5" Respondent and to direct the Respondents not to initials any coercive
sisas against the Petitioner pursuant to Order bearing TBAVASTISN 47! mS O23-
SVG62RSG6S71) dated 16.09.9023 and Demand Notice bearing
ITBAJASTISMSGO025-24/10B28507O4(1) dated 18.03.2024 and Penally
notice under Section O74 ow 279iKe) of the [TA hearing
TEER GE OeS-24/1O8R8S50S601(1} dafed 18.03.2024, pending
disposal af WP 8129 of 2024, on the file of the High Court.
The petition coming on for hearing, upon perusing the Petition and ihe
affidavit fled in support thereof and the order of the High Cowl dated
03.04.2004, 19.08.2084 & 15.07 2024 made herein and upon hearing the
arquments of Mis. JYOTHI RATNA ANUMOLU, Advocate for the Peliioner,
Sid LLM Vv Prasad, learned Central Government counsel for the respondent
Not and SA Vihay K Punna, Senior Standing Counsel for Income Tax
4
Denarhnent for the rescandant Nos.2 fo 5:
ae) e
WP NO: 8194 OF 2084:
Between
Mis. Graviisettly Pula Venbketa Shargavi, (PAN: ARTPRSgS4L) Wie
BS SS STNG, O Ne. 70341, Pokaia Vad Streel, Ganganamma Pet.
Yenali, Guntur-Se220i, Andhra Fradesh, india
. Patitionar
AND
i, The Income Taw Gfficer, (AOD (NV), Range 78) Wards], Tenal-Ocen0t,
NS
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asgesesment year 2078-16 wih DIN No. [TSBAIAST/SA4F/2023-
(1) dated 14.02 2024 (Annexure P-1}, pending disposal of WP
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The netition coming on for Rearing, upon perusing fhe Petdion and ihe
affidavit fled in support thereof and the order of the High Court dated
GO Sed 19.08.2024 & 15.07.2084 made herein and upen hearing the
arguinents of SRLELADL SIVA VARA PRASAD, Advocate for the Pelianer,
and of Sn Viheay RK Punne, Senior Standing Counsel for incorne Tax
Gepariment for the resmandent Nos.) fo 3, and af Sri J. Ul Mo VO Prasac,
Central Government counsel for the respandent No.4
WP NO: 8164 OF 2024:
Between:
Bhyravaragu Harn Prasad, (PAN AAVPES459J) Sfo B.Narasimharas Aged
x
about 50 Years &. NOSES SENS, Sehind CSR Sarma College, Saniay Gandhi
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AND
1. The incame Tax Officer, AQ GA), Range-/S) Ward-1, Qngole-S23 00%.
2. The Princisie Chie Cormmissioner of income Tax, AP AND Telangana
State, Nyderabad.
Tre Assessment Lint, Nefional Facsiess Assessment Centre, incame
ta
Tax Depertment, Ministry of Finance, Room No 401, 8° Floor, &-Ramp,
Jawarharial Nehru Sisdium, Delhi? 70 003.
gees
4, Urion of india, Rep by hs Princinal Secretary, Ministry of Finance, 3°
Moor, Jeevan Deen Bullding, Sansad Marg-New Dethi-1 1000:
- Respondents
Retition under Ariicie 226 of the Constitution of Incia praying [hatin ihe
mroumetances sigted in the affidavil Med tharawith, the Nigh Court may be
pleased to issue any order or direction more particularly ane in the nature of
Wit of Mandamus or any other appropnate writ or order or direction declaring
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WP.NGO: 8286 OF 2024:
Rohween:
Ganedreddl Kondala Ran, S/o. G Simhachalars, Male, aged about 70 years,
Rio, D. No. 7-108, Simhachalam Main Road, Near Govt Hospital,
Simhachelam, Visakhansinam, Andhra Pradesh
a Pehhoner
AND
_ The Union of Incdia, Represented by fis Secrefary, Ministry of Finance,
North Block, New Delhi ~ 170 007
3. Assessment Unit, Income Tax Department, National ¢-Assessment
corsh,
Centre, Room Ne 401, 3° Floor, E-Ramp, Jawaharlal Nehru Stadium.
New Delhi 170 005
. The income Tax Oflcer, Ward 2{5), Sankara Matam Raad,
San
Visakhapatnam, Andhra Pradesh
ces Respondents
Patition under Aricle 228 of the Constitution of India praying that in the
clreumetances stated inthe affidavit fled therewith, the High Court may be
sigased fo issue an appropriate Writ or Order or Direction, more particularly
one in the nefure of Writ of MANDAMUS declaring the | mee: Assessiriant
Order dt. 28.02 2024nassed by the 2° Respondent u/s 147 rw Sec 144 rw
Sec i448 of the Incore Tax Act, 1961 bearing DIN and Notice No
ITRAJASTISMA7 2023-24081 7ST 181C Nor the Assessment Year <1.
48and all the consequential Penalty notices DY. 26.02.2024ae arbitrary, Hlegal,
bad in law, voldabinitio, violative of the principles of natural justice, apart from
being wolalive of Articles 14, 19(1 ig) and 255 of the C onstiiion of india and
See 148 A and 144B of the Income Tax Act 1981 and fo consequently set
asice fhe same in the interests of justice
iA NO: 1 OF 2024
Petition under Section 18f of CPC Is fled praying that in the
umetances stated in the affidavit fied in support of the writ petition, ihe
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Patition under Article 226 of the Conetitution of India is Sed praying that
in fhe clroumstances stated in the affidavit fled therewith, the High Cour may
be pleased fo issue Direction, more narticarly a Writ in the nature of
MANDAMUS, declaring the impugned Assessment Order cl 2X. G2 2024
passed by the 2° Respondent u/s mw See 144 rw Sec 1445 of the Income
Tax Act 1981 bearing DIN and an 147 Notice No [TBAVAST/SMA47/20c5-
241061791 1610 Nor the Assessment Year 2015-16 and all the consequential
Penalty notices di. 29.02.2084 as arbitrary, legal, bad in law, void abinilic,
iolative of ihe onnciples of natural justice, apart from being violative of
Arficlas 14, (&{1Ng) and 285 of the Constitution of India and Sec 1484 and
Sec, 1448 of the Income Tax Act 1861 and to consequently set aside the
same in the interests of justice:
IA NO: TOF £024:
Pefiion under Section 787 CPC is field praying that in the
clrcume@tanoes stated in the affidavit fled in suppart of the writ petition, the
High Court may be pleased to slay all further proceedings in bmpugned
Assessment Crder di, 29.02 2024 passed by the 2 Respondent u/s 147 ray
Sec ida rAv Sen 1448 of the Income Tax Act 1967 dated 28.02 2024 bearing
GIN and Notice No iTBAVAST/G/147/2083- S41 OST YSTisitiNer Me
Agsessment Year 2075-16 and all the cons eauental Penally notices Di.
29.02.2084, pending disposal of WP No.8268 of 2024, on the fie of the High
Cour,
The petilion coming on for hearing, upon perusing the Petition and the
affidavit fled in support thereof and the order of the High Cour dated
03.04.2024, 19.06.2024 & 18.07.2024 made herain and upon hearing the
arguments of Sri Vedrevu.S.K. Krishna Kanth, Advocate for the Petitioner ans
Sr UA Prasad, learned Central Gavernrment Counsel for the Respondent
No. and Sd Vuhay K.Punne, igamed Senior Standing Course! for |
Tax Deparirient for the Respondent Nos.2 & 3;
ers
oN
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income Taw Oficer, Ward 4,
Government of ind
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The petition coming on for hearing, upon perusing the Petition and the
affidavit Med in support thereof and the order of the High Court dated
04. O4 2084 19.08.2004 & 15.07 2024 made herein and upon hearing the
arguments of SrLM.Nage Deepak Advocate for the Petitioner and of On Viley
Kumar Punna, Standing Counsel for Respondents:
WP NO: 8281 OF 2024:
Setween:
Purncachandra Rao Quagirala, S/o. Pandu Ranga.D, Aged about 82, Rio. 2+
P04, Madunuru, Vuyyuru Mandal, Krishna District, Andhra Pradesh ~ 527624
..Petiiioner
AND
The National Faceless Assessment Center, Incarme-iax Department,
weethe
New Delhi, india
=. income Tax Officer, Ward 7, Guelivada, Andhra Fradesh
3. The Assessment Unit, Income Tax Department Ministry of Finance,
Government of india
. Respondents
Pafifion under Anicie 226 of the Constitution of India is fled praying that
in the circumstances stated in the affidavit fled therewith, the High Court may
be pleased fo issue a writ, order or direction more paricularly in the nature of
a writ of mandamus declaring order under Section 148A(d) daied 06-04-2022
cearing ON FTRAVAST/FA 4842028. Za TOds5509860), the consequent
notice dated O6.04.2082 us. 148 bearing DIN FPIBAVAST/S/T48 Ve0ce-
23/ 1042558 140ihand the consequent Reassessment order dated Q6-02-2024
searing CHN ITBAZAST/S/147/2023-24/ 10820858720 Jas being vaid, Hegel.
aroiirary, without juriadiction, violate of Articie 14 of the Cansiiiution of indis
and consequently set aside fhe sare:
(A NO: TOF 2024:
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WP NG: S282 OF 2084:
of fax pursua
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Sh
2023 bearing [NIN ITBAVASTIF/ 148 A/20282-25/7081 S549650)}, the consequent
noties dafet 29.03.9203 u/s. 148 bearing DIN ITBAIAST/S/148_ T/e0ze-
SAN OSISSGG Adi dland the consequent Reassessment order dated 22403-
20284 beating [TBAYAST/SMN47/2023-DIN SA 1OGS219769(7), as being yard,
iRegal, arbilrary, without jurisdiction, violate of Articie 74 of the Consiiiition of
india and consequently set aside the same:
IA NG: 1 OF 2086:
Patiion under Section 181 CPC is fled praying fhat in the
circumstances stated Inthe affidavit fled in support of the wrt petition, the
we
ah
tone
a
ae}
High Court may be pleased to sfay all further proceedings including cole
af fax pursuant to the Reassessment order dated 22-09-2024 bearing g DUN
ITBAVASTIS/MA7/0025-24/1 0832 19789C1}, pending disnasal af WP.No. 8282 3)
20S4, on the fhe of the High Court
The petition coming an for hearing, upon perusing the Petition and the
affidavit fled in support thereof and the order of the High Court dated
O4 04.2084 19.06.2024 & 15.07.2084 made herein and upon hearing the
arqumenia of Sd M.Naga Deepak, Advocate for the Pellloner and On Vijhay
K.Punna, learned Senior Standing Counsel for income Tax for ine
Raspondents;
WP NG: 8385 OF 2084:
Rohween:
Kondala Rao Kolapat!, Sfo. Aged about R/o. 1-98, Near Andhra Bank,
+
65
Os
tos
Be
fh
eo
Yeleswaran, East Gocavari District, Andhra Pradesh
. Pettiongr
AND
4. The National Faosless Assessrnent Center, iIncometax Department,
New Delhi, india
oe RBS OO NaS
eal,
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WP NO: 8284 OF 2024
Heiween:
Ganga Eswar Kona, S/o. Surya Narayana Kona, Aged about 38 years, RIO.
D.No.2-64/2, Thodangimandalam, Komrmanapaile Village, East Godavari
CNstrict Andhra Pradesh.
Petitioner
AND
_ The National Faceless Assessrnent Genter, Incame-lax Department,
snslte
New Delhi, india
* Assistant Cammissioner of income Tax, Circle 1, Kakinada
3. The Assessment Unit, income Tax Department Ministry of Finance,
Goyernmant of India
._ Raspondents
Petition under Aricie 226 of the Constitution of India is fled praying {hat
in the circurmstances stated in the affidavit fled therewith, the High Coun may
be pleased to issue a writ, order or direction more particularly in ihe nature oF
a writ of mandamus declaring the order under Section 148A(0) dated 3005-28
hearing QIN ITBAVASTYF/M1484/2022-23/105 18800781) the consequent notice
qd 30-03.2005 us. 748 bearing DIN ITBAYAST/QN48 1/e0es-
23/108 1S898R7 and the consequent Reassessment order dated 25-03-2024
bearing DIN ITBAIASTISN47/2020-44/9 QS5sH9008 1), as being veld, dlegal,
atbitrary. without jurisdiction, violate of Article 14 of the Constitution of India
and canseaquently set aside the sarre:
iA NO: 1 OF 2024:
Petition under Section 191 CPC is filed praying that in the
circumstances stated in fhe affidavit fled in suppert of the wri petition, the
High Court may be pleased fo stay all further proceedings including collection
of fax pursuant io the Reassessmant order dated 25-05-2028 bearing DIN
iy BAIAST: PBN AT AOE 3 SA TONS2SS00RN 1}, pending disposal of WP.No.8284 of
E
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IA NO: 4 OF 2024:
Petition under Section 151 CPC is fled praying thal in. the
circurnstanass stated in the affidavil filed in support of the writ _-- fhe
High Court may be pleased fo stay all further proceedings including collection
tod
3B OPE
of fax pursuant fo the Reassessment order dated 01-00-2024 bearing OIN
ITEAIASTISN 47 /2023-24/106 182402 8(1), pending disposal of WP. No. S295 of
2024. on the file of the High Gourt
The peiition coming on for hearing, upon perusing the Pelion and the
affidavit fled In support thereof and the order of the High Court dated
04.04 9024 19.08.2084 & 18.07 2024 made hersin and upon hearing Ihe
arguments of Sri M.Naga Deepak, Advocate for the Petitioner and Sri Viiay
Kumar Punna, learned Senior Counsel for Incorne Tax for the Respondents:
WE NO: S307 OF 2024:
Behween:
Sambasiverac Pasunulell, Sio. Nagul Meera Pasunulet, Aged about 43 years
3-10, Nekkallu (Post), Thullum (Me), Guntur Distiet, Andhra Pradesh - S¢.
oo
a
. Peitionsy
AND
. The National Faceless Assessrient Canter, Incame-fax Denaririent,
sendy,
New Delhi, India
2. Income Tax Officer, Ward 2(1), Guntur, Andhra Pradesh
ta
The Assesament Unit, Income Tax Department Ministry of Finance,
Government of india
_ Respondents
Petition under Article 226 of the Constitution of India is Hed praying that
inthe circumstances stated in the avidavit fied therewith, the High Court may
be pigased to issue a writ, order or direction more parliculary in the sale ay
& wht of mandamus declaring order under Section T4SA(d) dated OF-U4-2
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arguments of Si M Naga Deepak, :
WRIT PETIVION NO:
Sehveen
2OeS4, on fhe fis «
Sis
g?
£
3 The Assessment Unit, National Faceless Assessment Centra, Incame
Tax Department, Ministry of Finance, Room No.401, o* Floor, E-Ramp,
Jawarharial Nehru Stadiums, DethkT 10 O05,
4. Union of india, Rep by Ns Principal Secretary, Ministry of Finance, 3
Floor, Jeevan Deep Building, Sansed Marg-New Delhi 170004.
5. Mis Kurapat Subba Rao and Co, Charfed Accountants, Qpp Lane fo
Gayatri Mandir and Tata Gold Plus, Mangamoor Road, Ongole-O23
O02.
Lo Respondents
Padition under Article 226 of the Constitution of India is fled praying that
in the circumstances stated in the affidavit filed therewith, the Nigh Court may
be pleased to issue any order or direction more parficularly one in Ihe nature
of Witt of Mandamus or any other appropriate writ or order or direction
daciaring the Assessm ent Order af the 3° respondent, for ihe assessment
year 201G-17 with DIN No, TTBAIAST/SMAT/2038 -S4/1O88085553 dated
23.18.2089 (Annexure P-1) Pasaed under Sec 147 Rav Sec 144 and 1448 af
g
Income (1) Tax Act, 1881 with reference fo the notice issued U/s 145 af the
Act by the 1 respondent di 23.03.2028 (Annexure P-2}, after following fhe
procedure laid dawn Under clause (a) of Sec 1484 of the Income tax Act 185%
df, $3.03.2023 (Annexure P-3) was without granting sufficient time to fie the
ahiections and opportunity of personal hearing is contrary 16 section Sec 149
ib) RAv Sec 1484 and Sec 151A of the Income Tax act (herein after referred
fo ag the Act} is without jurisdiction, barred by limitation of time and aise m
violation of principles of natural justice. Hence. the orders of the a
respondent is Hable to be sat aside,
IA NO: 1 OF 2024
Petition under Section 141 of CPC is filed praying that in the
ercumetances stated in the affidavit fled in suppart of the writ petiion, the
hen wig tips
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a writ of mandamus declaring order under Saction (48A(q) dated S4-03-2028
bearing OIN [TBAVAST/FMMSA/2022-25/ 1051 2640949), ihe cansequent
notices dated 94.03.9023 u/s. 148 bearing DIN ITBAVAST/SN48 t/2bee-
SO1O5 1247 es zett) and the consequent Reassessment order dated Q0- iS
2084 bearing DIN ITBAYAST/SN47/2083-24/ 10520782850) as being YN,
legal, arbitrary, without jurisdiction, violate of Articie 14 & of the Constitution of
india and consequantly set aside the same,
IA NO: 41 OF S026:
3
ear
Fefiien under Section 754 is fled praying 'hat im ihe
Cire cumstances stated in the affidavit Hed in support of the writ petition, hs
Nigh Court may be pleased fo stay all further proceedings including collection
of tax pursuant fo the Reassessment order dated 06-03-2084 bearin ng CHN
IPRAVAS TI S147 /2083.24/7 08207 9288(1), pending dispasal of WP. No Bo27 of
#024, an the fle of the High Court.
The pet Yon coming aon for hearing
we
WON perusing the Petition and the
affidavit fled in support thereof and the order of the Nigh Court order dated
{B04 e0P4 216.2024 & 18.07.2024 made herein and upon nearing the
arguments of Si M.Naga Deepak, Advocate for the Feltioner and Sn Vihay
KX Punna, Senior Standing Counsel for the Respandents,
WP NO: 9295 OF 2024
Setween:
Sri Venu Gooal Aturu, Ria. H.No SSA-8/10-104, Fiat No.S, Orch ids, Bahind
idiis Hotel, Maruthi Co-operative Colony, Viayawada- 520 O08, Andhra
Fracdesh
AND
4. The Income Tax Officer, Ward-2(4), Viayawada, Andhra Pradesh.
both
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WRIT PETITION NO: 8817 OF 2024
Between:
Bramhareddy Arumaiia, S/o Anji Reddy R/o 2-165, Kunchanapalll Wilage.
Tadepalll, Guntur 822801
Patitioner
ANO
4. The Union of india, Represented by ts Secretary (Revenue),
Minisiry of Finance, Department of Revenug, North Glook, New Delhi
~ FOO}
The Princine al Commissioner of Income Tax, Vlayawada
fo
ind
The Incarne Tax Officer, Ward-204), Guntur
oe
The AdditionalJoint Deputy/Assistant Commissioner of income Tax,
National Feceless/E-Assessment Centre, Dali, Income Tax
Department, Beth, °C Floor, E-Ramp, Jawaharlal Nehru Stadium
Delhi-] T0008.
§. The Assassrnent Unit, { income Tax Department, Guntur.
Respandants
Petition under Anicie 228 of fhe Constitution of Incha is fled praying that
in the clycurnstances stated in the affidavit fled therewith, the High Court may
he pleased fo lasue a writ, order or direction more particularly the one In the
nature of Wit of Mandamus declaring show cause nolice under Section
14BA(b) of the [TA bearing ITBAVIAST/FN48ASUNV208 1-22/1040 2 151070)
dated 22.03.2022 and passing of order under Section 148Atq) bearing
ITBAVAS TAS TARA f2 022-23) 106288
notice under Section 148 of the [TA bearing DIN & Notiee No.
ITBAYASTISM4S 1/S022-B3104867481S C1} dated 09.04.2022 by the orc
S5072(1) dated OF.04.2082 and issuing
Respandent for opening of the sassesament for AY 2016-19 and the
SF
eA of the PTA
1
c
"Py
ae t Se
t af income
V fhe a@Assagarnant
oy
matics uncer Section 15
'
. FT paged seh Sy <
jy SF read with Section
RS y
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penalty notice under Se
OF 2084
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aS
D8 14.2004 & 19.06.2084 made herain and upon hearing the arguments of
Sridyothi Ratna Anumolu Advocate for the Petitioner and Gri Viiey K.Sunna,
lagrned Senior Standing Counsel for Income Tax Depariment for the
respondents,
WRIT PETITION NO: 9657 OF 2024
Hoehweerk:
Sri Srinivasa Reddy Manukonda, S/o. Sr Koll Reddy Manukonda, aged about
54 years, Occupation Business, Flat No. 164, Sri Sal Ganapathi Residency
3rd Line, Old Pattabhiouwram, Guntur - 922008. Rep.. by his son and GRA
Holder, SN Manukonda Sandeep Reddy, S'o. Manukonda Srinivasa Reddy
Patitioner
AND
4. Assessment Unit, National Faceless Assessment! Centre, Income Tax
Department, Ministry of Finance, Roam Na. 40° i, 2° Floor, E-Ramn,
Jawaharlal Nehru Stecium, Delhi- 170 803.
_ The Income Tax Offloer, Ward - 1 (1), C R Suildings, Kannavari Thota,
Respondents
Pefition under Article 228 of the Constitution of India is Med praying that
in the clroumatances slated in the alfidavit fled therewith, the High Court may
be pleased fo pass an order or direction, especialy one in the nature of WRIT
OF MANDAMUS holding that the order passed by Respondent u/s. 147 fw.
Idd pws 1448 of the Act, dt. 16.02.2024 with DIN No ITBAYASTION 4/2023
SA VOSIS82967 (4) for the Ay. 2016-17, as arbitrary, egal, bad in law, void ab
it io, apart from being wolalive of prow isiane af section 145A and sectian 149
of the Ack and also contrary to the circular issued by CBDT and provisions of
as
N
BS
der passed by J
Petitioner
AND
Standing
is
3
&
x
§ OF FOSS
wethavahaena Rasics
aN.
Me
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WRIT PETITION NO: 8743 OF 2064
SAA Raghu Ram Adve
Nigh Court tay
learned Senior
consequential pr
resnaide
Rahween:
iA NO
hae
No
Ny
SS
witds
_ The Assistant Commissioner of Income Tax, DCM/Ac#, Circle.
aft}.Ven, Income Tax Office, infinity Towers, Sankaramaiam Road,
Visakhapatnam, Andhra Pradesh, 520078.
2 The PCIT-(, Visakhapatnam, Aayakar Bhawan, Dabagardens,
Vishakhepainam-S20080
The Assessment Unit, Income Tax Department, National Face less
fet
Assessment Centre, Delhi, Ministry of Finance, Roam No. 405,
Foor, E-Ramp, Jawaharlal Nehru Stadium, Delhi-7 70003,
Respondents
Potion under Anicle 288 of the Constitution of India is fled praying shat
in the croumstances stated in the affidavit tied therewith, the High Court may
be pleased to issue a wril, order or direction, more particularly one in the
nature of Writ of Mandarnus, declaring the Assessment Order af. 18.05.2024
passed by the 3 © respondent u/s 147 raw.s 1441448 of the income-tax Act far
AY. 3949-20 vide DIN No. ITBAIAST/SMAT/Q023-24/ 700901802504).
consequent fo the order passed u/s 148A(0)
No ITBAVASTIF48A/8022-22/ 105819081370} and the notice u/s 148
ee vide DIN No. ITBAYASTYSMAS 1/2022-22/105 14478280),
issued by the JAG(1™ respondent} Instead of FAO" respondent), as youd,
iHegal, and contrary to the provisions of Incometax Act and contrary fo ihe
Pringigles of Natural Justice.
IA NO: 1 OF 2024
Petition under Section 79) CPO is fled praying thal in the
nircurmstances stated in the affidavit fled In support of the writ petition, he
oN
High Court may be pleased fo stay all further proceedings pursuant fo the
nes
Pan e ot ee OES aS ay Bt RTT pe gees mie phen sie 33°7 *
Assessment Order dt. 19.04 2084 passed by the 3° respondent u's 147 Fs
4aBh af the incometax Act for AY. 2019-20 vide DIN No.
te.
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9)
arguments of
Cocupaton:
3
"*
foe
&. Purnia, jee
A
of 2084,
Sehweean:
AN
WP NO
&
is
OF MAN
aa
a
8
%
-
i
Ne
ry, Hegal |
<)
28
*ss
& are
iy, 8
ke
mod
initio, apart from being vielative of provisions of section 148A S§ion 149 of
the Act and also contrary to the circular issued by CSDT and provisions of
section 157A of the Act, and consequently set aside the order passed by 1°
Respondent ufa. 147 rave 1448 of the Act, dhO2.02.2024 with DIN No
ITRBAIASTISMAT2023-24/1 0818858930} for the Ay. 2070-17 and all
consequential proosedings pursuant thereta.
iA NO: 1 OF £024
Petition under Section 157 CPC is fled praying that in ihe
Sircurmstances stated in the grounds fled in support of the petition, the High
Court may be pleased to stay alf further proceedings, ohaing any Pecavery,
pursuant to the order passed -by the 1" Respondent u/s. 147 nwis 1448 of the
Act, dL02.08.2024 with DIN NolTBAVAST/S! 147 /2020- S4/ NO TSRSES3Ai 1) for
the Ay. 2016-17, pending disposal af WR Of 26 of 2084, on the fle of the High
court,
The petition coming on for hearing, upon cerusing the Petition and the
affidavit fled in supgert thereof and the order of the High Gourt dated
25.04.2024, 19.06.2004 & 19.07.2024 made herein and upon hearing the
arguments of SRI A Y RAGHU RAM, Advocate for the Rettinner, and of
SrVihay K. Punna, Senior Standing Counsel far Income Tax Department for
the respondents:
WRIT PETITION NO: 10212 OF 2034
Between:
Bala Sreenivasa Rao Somisetty, S/o Venkaia Swamy, aged OO years,
See Business H. No. 7S-12-22, Karicharia Vari Lane, Eluru, West Gadavarn
PHetrict - SS4 O04, Andhra Pradesh
Featitioner
AND
"Nflcer, Ware
ax t
+
acd
=
be
& ingen
.
u
Cerfer, New Delhi, Roam |
Nehru Stack
2. F
eS
ania, Hyderab
=
Talangs
"
ondent, ufs 14?
wo
bee
By
Ressancenis
»
&s
8g
3S
ye writ peltion, the
5
;
3
Ny
Pinel is fi
ri af £
%
°
» Baer
Ss
SUBDS
x
t
Hon, declari
1 OF 2024
ras
Xe
x
°
aynstan
ok
pray
he
z
WT TS CHOUTTISTANCeS 8
or Dirs
iA NO
PSCOve;ry,
ede
The petition coming on far hearing, Upon perusing the Patitien and fhe
affidavit fied in support thereof and the order of ihe High Court dated
93.05.9024 made herein and upon hearing the arguments of SRLAMASIVA
KARTIREYA Advocate for he Petitioner and Sri Miahy KPunne, Standing
Counsel fer Income Tax for he Respondents.
WRIT PETITION NO: 12324 OF 2024
Balween:
Limamaheswara Rao Edupugantl, Door No.d1Ss,
Ciistrict-S27356, Andhra Pradesh.
Sudiavaliary, Arishne
fad
Petitioner
AND
wots,
*
The Assessment Link, Income-fax Department, National Faceless s-
Assessment Centres, Room No. 401, E-Ramp, Jawaharlal Nehru
Stadium, New Delhi? iO O84.
The Princinal Chief Commissioner of Income-tax, Andhra Pradesh and
0
"ee =
Telangana Region, Room No.g22, 9" Floor, B-Blook, IT Towers, 102°
AC Guards, Hyderabad-800 004, Telangana.
3. The income-tax oe Wart, Sudivada, Ooo Bhaskar Talkies,
Gudivada-827301, Krishna Distric
4. Union of India, rep by iis Prin 'cipal § ecretary, Government of india,
Ministry of Finance, 3° Floor, Jeevan n Deep Sullding, Sansad Marg,
New Delhi 110001
Respondents
Petition under Anicts 226 of the Constiution of india praying that in ine
circumstances statad in the affidavii Hed therewith, ihe High Court may be
pleased {6 issue WIN of Mandamus or any Other r appr sorlate Writ or Order or
Clrection declaring fhe impugned Assesamen{ Order vide No.
2084 92
TOs
i
a8
tee
rder
Qo
z
&
dament
i
4
a3
°
set He
and 1448 of Act,
respondent
al, bad In law. viekative
"4
oo.
a
TSGt without fur
=
Assassmant Year 2
Assessment Onder
TOF 2024
2
a
LA NO
g
x
circuytistances sts
High
&
of
Z
as
N
N
=
Mass
curt may be p
C
SETS
Shee S
y
t Ret
Hon
ihe Pat
ng
cs)
=
Ba
g
a
eos
2
ai & 18.0
Q
Sora
Be
dsted: 20.05.
.
ve
NWOSs,
Advocate for the Respondent
T2aS6 OF
x
x
WRU RE TTION NO:
<ene
Behvean:
¥
Mussian Reddy Dor
SF
gS
Petition
io
AND
4, The Union of India, Ministry of Finance Rep. by lis Secretary, 150-5,
North Block, New Delhi- 770 00%
2 The Income Tax Offieer, Circle 2 44) Guntur, Laxrninurarn Main Road,
Guntur, Andhra Pradesh - 822006
3. The Princinal Commissioner of Income Tax, Vi shakhapainam, ixrect
Yaxes Ruliding, MVP Main Rd, beside Past Office, Sector 6 , MYP
Colony, Visakhapatnam, Andhra Pradesh - 850070.
Respondents
Patiion under Anicie 228 of the Constitution of India is Hled praying {hal
in the circumstances stated in the affidavil fled therewith, the High Court may
he cleaged to - issue a Wait, Order or Direction more particularly, ane, in the
nature of Writ of Mandar mus, declaring the action of the Respondent No. < i
pagsing an Order dated 28.03 2023 wis. 1484ic) and Notice u's. 48 dated
28.03.2025 calling for Income far AY. 3016-17 as illegal, arbitrary, bad in law
and violative of Articles 14, 19 ard 265 of the Constitution of India 4. Set asite
the Order dated 25.03.2028 uls. T48A(d) and Notice issued by Respondent
No.2? ufs. 148 of Income Tax Act, 1961 dated 25.00.2025 calling for
of INcame of the Petitioner for AY. 2018-17 and any coneaquent proceadings
y the return
as lacking in jurisdiction and fi), Set aside and quash the assesament order
dated 28.12.2023 against the Petitioner fer the AY. 2016-17 on grounds of
lack of jurisdiction of the Assessing Officer in proceed and pase order aller
concluding thet the Income escaping Assessment is less than Rs, 50 lakhs in
view of Ihe limilation imposed & inder Section 1497 Kb) of the Income Tax Aci,
S64.
IANO: 1 OF 202d:
Petition under Section 181 of CPC is fled praying that in the
circumetances stated in the affidavit fled in support of the writ petition, the
y OF dernand
?
x
"curt may be
me
Hig!
ingame Tay
z
Pia
a3 4.
the orders of the Nig}
of the
£
AEX
o ors
St ED
Rae
ying recave
Ah
Py wt
fs
Packs
pe
S
3.
a,
iS
one
ata
g
of 2024, on the fil
ES
wk
os
oy.
ake any
afidayvl fied m
fe
Yad
ral for
.
-
ENE
et
ay te
Lat
SOHOY
aie for i
~
we
3
s
Sumar Reo Adve
FPetitionens
AND
*
x
SS fey
wAS.
North Block, New [
caspondent Nos.2 & 3.
Respondent Not and of :
Between
years,
ay OF
oy
N
s
ia al
The income
y
ss.
ine,
+
3
Ram. Nagar, Qngale, Anahi
fine,
"gems
sal
The Princo
sone nls
aN
LOS
Petition under Anicie 225 of the Constitution of India praying that in (he
gircumstances stated in the afficavil fled therewith, the High Court may be
pleased may be oleased to-
Lissue a Writ, Order or Direction more particularly. one, in the nature of
Witt of, Mandamus, declaring the order passed 4 by the Respondent No.2 dated
29.13.2088 ws, 148A(e) and Notice issued by the Respondent No.2 under
Tax Act, (881 dated 90.03.2023 as diggal,
arbitrary, bad in law, void ab infio. violative of the principles of natural _
Section 148 of the income
and being violative of Articles 14,79 and 209 of the Constitution of india
consequently,
i Set aside the Order dated 29.09.2029 u/s. 148A(d) and Notice issued
by the Respondent No.2 under Section 148 of the Income Tax Act, 196%
dated 20.08.2023 calling for the return of incame of the Petitioner for AY 2072
20 and any scansequent! proceedings as lacking im purisdiction.
IA NO: 1 OF £086
Patiion under Seclion 157 CRO is filed praying that in the
cycumstances stated in the affidavit fled in support of ha writ petition, the
High Court may be pleased to stay the recovery of demand pursuant to the
Assessrren! Order passed by the Incorne Tax Department under Section 4
raw Section 144 anc Section 1448 of the Incame Tax Act, 196) dated
08.05. 2024 for Assessment Year 2019-20 and direct the Department to not
take any coercive stens for recovery af demand, Pending disposal of WP
12452 of S024, on the file of the High Court
Tre petition caming on for hearing, upon perusing the Petdion and the
atidavit Med in support thereof and the orders of the Nigh Court dated:
21.06.2024 made herein and upon hearing the arquments of Sri P Pavan
Kumar Rao Advocate fer fhe Petitioner and of Deputy Solictor General for the
eed
Respanden
PEST Ee OF S0e8
x
»
WRIT PETITION NO:
Sehween:
no Aganwval,
a
yh
=
Brac
SS As os
Road
eathammadchara
si
chee?
Visakhapa
igpainam,
Fettianar
AND
SIE.
~ SS owe Ny
ent, New De
ce Depart
~
ne
anner
Finer
x
APY,
&
gO ow vy
Tew
a
s, Hye
ro
sa
taki
-
ie
se
:
OO A
a
we
gree
tna, Roar No. <
&
x
=
os
income Tax Officer ~ \\
:
2
Oo
}, Visakhana
Respondents
¥ that
°
x
Hed prayin
fern
Jate Wirt, Order
¥
8
CCCI
4
1S
incume Tax Act, 7894, deted 29.04.2024, bearing DIN and Notice No.
ITBAVASTIS/148_1/2024-S8/7 08490804807}, by the 2° Respondent, for the
Assessment Year 2017-18, as arbitrary, diegal) bad in law, void-ab-intio
violative of the orincinles of natural justice, apart from being violative of
Aniiciles 14 and @85 of the Constitution of India and contrary ip Section 748 A
af the Income Tax Act, 1961, and consequently set aside the sarne in ihe
inferests of luatice.
IANO: 1 OF 2024
Patiion under Section 157 of CPC is filed praying that in the
cireurmstances stated in the affidavit fled in support of the wrif petition, the
High Court may be pleased to stay all further proceedings, including any
recovery, pursuant fo fhe nofice issued under Sac. 148 of the Income Tax Act,
iS64, dated 3,.04.8024, bearing DIN and Notice No.
ITBAVASTISNAS 1/2024 25/7064 30508801), by the 3" Respondent, for the
Assessment Year 2077-18 and pass, Pending cispasal of WP 4 of 20s4,
an the file of the High Court.
The petifion coming on for hearing, upan perusing the Petition and the
alidavit fled in support thereof and the orders of the High Court dated:
28.08.2024 made herein and upon hearing the arguments of SRI VIVER
CHANDRA SEKHAR S Advocate for the Petitioner and of GP FOR FINANCE
for the Respondent No.) and of Sri Vihay BR. Punna, Slanding Counsel for ihe
Respandent Nas.2 to 4.
WRIT PETITION NO: 13428 OF 2024
Behveen
sy
Vattikull Srinivasa Rao, S/o. Subbaran Aged about §2 years, W1i, Near
Masi, Mufluru Village, Vatticharukuru Mandal, Guntur District - S22 275
Pettionens
AND
and Telangana, Hy
oN
Ne
Towers, Te3, AG
&
es
ie
ogi
ot
%
&
be
.
i
wees
=
@
La
f
Nehru Stadium, New
Respondents
=
heveanith, the
Law, pon
a
AS
ary {
oe
x
he
¥
x
oy
&
eb
SE ters
SS
us
i
3
a
eo
gulal
re
IANO: 1 OF 2024
ed
4
Xe
#
h Court miay be
~
o
oun dated:
ts
'
Rae
WP NO: 13605 GF 2054
Between:
.. Patiioner
AND
4. Union of India, rap., by ite Secretary, Finance Depariment, New Delhi:
Pn
The Principal Chief Commissioner of (ncome Tax, Andhra Pradesh and
Telangana, Hyderabad Roar No. 822, 9 Flgor, B Block, 1. T Towers,
TOSS AG Guards, Nyderabad - 500 004, Telangana.
3. The Income Tax Officer - Ward 1, Kadapa D.No:?-S47-28, Simhapurl
Calony, Near RTC Bus stand, Kacapa, Andhra Pradesh - 530020.
So
2]
cf
3
g
eden
a
*
gece
sf
ie
4, Faceless Assessing Officer, National Facelass Assess
income Tex D Jepartment, New Delhi,
peonens Respondents
Petition under Artinie 225 of the Constitution of India is Med praying that
in the cirournstanogs stated in the affidavit flad therewith, the High Court may
be pleased to issue a Writ of Mandamus or any other appropriate Writ, Order
or Direction, declaring.
a. the Order issued under Sec. 1484 (i) of the Income Tax Act, 1961,
dated 22.00.2084 besring DIN and Nofice No. ITBRAYAST/F/T48A/2025-
24M 0SS20185904), by the 3° Respondent, for the Assessrnent Year 2077-18
and
b the Notice passed under Sec. 14S8of the Income Tax Act, 1981, dated
S2.03.8024, bearing OIN and Notice No. [PRAJASTIGMAS 1/20e5-
241 OSSBOISO1O), by the 8° Respondent, for the Assessment Year 2017- 18,
-
ax arbitrary, (legal, baci in law, void-ah-initia, violative of ihe principies of
x
>
natural justice, apart fram being violative of Articles 74 and 265 of the
Vs
S
eres
nd consequent
O61. 3
4
ry
x
LOF 2024
Patition
IANG
PRGOVaTY, DUP
aneding ci
Q
ated
x
=
curt order c
es
aposal af WP I
Ps
~y
;
2.8
SRUES Naveen Advacai
FOR Respondent No
4
Rae
RAL
. GENE
EOS
SOLAS
¥
EPUT
e
Respondent Noss
{3H26 QF SOS
°
x
WP NO
aK
x
Sehwean
NTR Disiiah&
OS, Andhra |
AND
Se
ada-52t
ve
ay
"
"
i
ny
G Road, Vi
3
bad-5
a 2
ate FER rR Ee
8, Hyder
aS
a
rs
3. The Union of India, rep. by fis Principal Secretary, Government of irelia,
New
3
Ministry of Finance, 3° Floor, Jeevan Deep Building, SansadMarg
Neth TOOT.
Petition under Anicie 226 of the Constitviion of India is fled praying that
in the circumstances stated in the affidavit fied therewith, the High Coun may
be pleased fo pleased to issue Writ of Mandamus or any other appropriate
Writ or Order or Direction declaring the impugned order vide No.
ITBASAS TIF 48 A/0029-24/1 0883248160) dated 25.03.2024 passed by the
3° respondent, order under Section 148A(q) of the Act, 1901 as arbitrary, nul
and void, flegal, bad in law, unreasonableness, violative of the principles of
natural justice and contrary fa the provisions of the Acti, TBST wthoul
jurisdiction, apart from being violative of Ariicies 14, 1801 Ng) and 285 of the
Constitution of India and consequently sel-aside/quash the imougned Order
dated 25 OS. 2084 for the Assessment Year SOT PATS,
Petition under Section {S71 of CPC is fled praying that in the
circumstances stated in the affidavit fled in support of the writ petition, ihe
High Court may be pleased to order stay of afl further proceedings Inciucing
any recovery, pursuant fo the demand notice issued by the respondent
pursuant to Section 148 of fhe Act, 1991 for the Assessment Year 20 7-18,
Pending disposal af WP No. 135284 of 2024, on the fle of the High Court,
The petition coming on for hearing, upan perusing ihe ton and ihe
afidavit Hed in supmort thereof and the arder of the High Court order dated
2
a
OF. 2024 made in LA.No.t of 2024 and upon hearing the arguments of
SrC Saniesva Rao Advocate for the Petitioner, Si Vilhay R. Punna, Slanding
Counsel for the Respondent Nos.1 & 3 and Deputy Solicitar General FOR
Raspandent Nod
praying that
a
x.
¥
Respondents
lock, New £
AND
r, Onge
a
ee
w&
be
Ss
TIe8 OF 2084
nNe
»
<
.
Brain
o
x
Assassnient ¢
.
4
et
4. Union af ineia
Sehyvean
Mr Solornan Diavils
2anen
WP NO
i boon rs as ger LS 5
ss 'a hms TA "ts
een, Re "a
oe. ad as: eG
gr a 'i x
Sanne aan ae ae eS)
a en Cs ute
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a rs a a, an Sa
oo as a ae e cS
ws ae weed
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be ge & am tht
ae a SS
og "ES vn BE. eT
whe ee te My
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Sl ef, ES C3
whee ae EFA nee inh
es oS ae a ee
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a a a a
aes . "en od ae 'te ths
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% Saha at ico " $%
ae, Fee eg ee
Panes te . " ns Sebo we
bate £ vee
as oy nw
Boe & a re,
ne + a) a Zo "ES
LES aed oe a
ee ee ee)
ne ae ee
ie ns nO a. ane
a a an ae ed
Sa Sa: ¢ ¢ ee
tS [5s # ne, im A
, £ yg
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pece eee. £5, oe th "
ert le
Cw 3 Bom ww B
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ao Bo x 2 ee &
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hen a Eats
Te
a 4 os
Nespondent No.
G3
8
the inoarmne Tax Act,
g a tne
~ & 8 33
No. 4 under Section 274 cw @71dNe), © Show Cause Notios dated
02.04.2024 issued by the Respondent No. 4 under Section 2/ Tub) of the
Act, (]) Show Cause Notine dated 02.04 2024 issued by the Respondent Na. 4
under Section 27 10fc) of the Act, (kK) Show Cause Notice dated 02.04 20e4
issued by the Respondent No. 4 under Section 27iF of the Act, Oy Show
Cause Notice dated 15.05.2024 issued by the Respondent No. 4 under
Section 27 [F of the Act, (m) Show Cause Notice dated 16.05.2024 issued by
Feces
he Reaponees No. 4 under Seation 2771/1 eo) of the Act all the consequential
proceedings as ifegal, ariiirary, without jurisdiction and contrary to the
oravisions of the Incame Tax Act, 1964
LANG.) OF 2024
RS ON
Pofiien under Section 757 CPO is filed praying that in the
croumstances stated in the affidavi fled In support of the writ petition, the
Nigh Court may be pleased fo sfay the operation of the Assassmnent Order
dated' 14.09.2024 passed by the Respondent No.4 under Section 147 ray 144
chy 1448 of the Act and all the consequential proceedings, pending disposal of
WP No. 13889 of 2024, an the Ne of he High Court.
The petifion coming on for hearing, upon perusing the Petition and the
tras
affidavil fled in support thereof and the order of the High Court order dated
12.07 2024 made in LANo.t OF 2034 and upon hearing the arguments of
SrHarish Kumar Rasinen! Advocate for the Petitioner, Sn O.Udeya Kumar,
"A
Advocate for Respandent Nod and Sri Vilhay &. Purnna, Standing Counsel for
the Resnoncent Nos 2 to 4
WP NO: (9631 OF 2024
Sahwean:
Mir Surman Prakash Saraogi, 40-14-55, Subbalakehny Nagar Vako,
Visakhapatnam, Andhra Pradesh ~ 580078.
AND
ran off
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ay
RGQNS | AY
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Talangana, Ms
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88 OS 2028,
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re
i
ITSAIAST
Me
icy
a8 of the Income Tex Act, 1G€1, and consequently set aside the same in
the interests af justicg
LAN. 1 OF 2024
Petition under Section 187 CPC is filed praying that in the
circumstances stated in the affidavit fled In suppert of the writ petition, the
High Court may be oleased to stey all further proceedings, Inciucing any
recovery, pursuant fo the nofice issued under Sec. 148 af the income Tax Act,
1981, dated 38.03.2023, bearing DIN and Notice No I TBAYAST/S4e T/S0d2-
eNOS 147237261}, by the ae Respondent, for the Assessment Year 2079-20,
panding disposal of WP No. 14601 of 2024, on the file of the High Cour,
TRE petition scoring on for hearing, upon perusing the Petition and the
afidavil fled in support thereof and the order of the High Court order daisd
t2.07 2084 made in LANo.? of 2084 and upon hearing the arguments of
ariVivek Chandra Sekhar S Advocate for the Peliioner, Deputy Solicitor
General for Resoandent No. and Sri Vuhay K. Purnne, Standing Gounsel fo
ihe Respondent Nos.2 to 4.
WE NO: 13748 OF 2024
Bahveen:
MAS Sparteks Ceramics india Limited, Regd. O8- Narsingasuram Milla Palen
Mandraditi Taluk, € ston, Andhra Pradesh-S1/ 1Q¢. Rep. by iis Authorized
._ Pattioner
AND
7. Phe Union of india, Renresentad by is Secretary (Revenue), Ministry of
Finance, Department of Revenues North Siock, New Delhi ~ 170004
National Facsies
yh
my,
x
N
N
Department, De
Delhi TPOOOS,
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s
vide DIN
Sane.
LANo.1 OF 2024
Petifion under Section 157 CPC is fled praying thal in the
circumstances stated in the affidavit fied in support of fhe wnt petition, the
High Court may be pleased to stay the operation of Notice bearing [TRA
iASTIFMABAISCNYV2080-23 (10505836838 (1) dated 09.00.2028 under Section
T45A(b) af the Income Tax Act, 1981 (Act") and the cansequant order bearing
TBAIAST/FM48A/2022-23 MOSISAI7OS (1) dated 29.09.2020 passed under
Section 148A(d) of the (FT A and the subsequent nolice under Section 146 of
ihe [TA daied 29.03.2082 and thereafter passing the consequential
Assessment Order vide DIN. No. TBA JAST SS (1a? 202324 A DGSOSOS2 AT)
dated 27.09.2084 Cimougned Order} under Section 147 read with Section
7448 of the ITA and consequently demanding an amount of Rs.30 05,060)
vide Demand Notice vide DIN & Notice No: [TRA AASTAS 1 SO/e020-
24/1 OBS080984i 1) dated 24.05.2024 SDermand Notice') and notice of penalty
No. [TBA (PNLIS27OAM02S-24/1O8S0808S 11) dated 27.05 2024 CRenally
Notios"} passed by the 5° Respondent, pending disposal of WP No. 18745 of
20e4. on the fie of the High Court.
The petition caming on for hearing, upon perusing the Petition and the
affidavit Hed in support thereef and the order of the High Coun order dated
12.07 2024 made in LA.No wt of 2024 and upon bearing the arguments of Sri
Chala Gunaranian, Advocate for the Petitioner, So Jupudi V BS Yagnadull
(Central Government Counsel}, for Resoondant No.1 and Sr Vihay K Punna,
Senior Standing Counsel for Respandent Nos 2 to 5
WP NO: 13882 OF 2024
Between:
Dhattatreya Abbina, S/o. Verranna Abbina, aged about 68 years, Rio. 12-288,
Avam Var Street, Jangareddygudem, West Godavari So4447, Anubra
Pradesh PAN ASKFASSESO
AND
pia
i ClonuyH
Fettion under Anicie 22
ased tei
so
ey
be pleased fo mf
xe
AE
He
sondent No.2 dated 04.04
1
o
Ae
.
:
eS
Es
he Incame
Respondent Nad under Seat
'nes
£%
$
ection T4é
~
ce
return oof
LA.No TOF 2084
roumeal
se
"
fa
Assessment Order passed by the Income Tax Department under Section 447
rw Seefion 144 and Section 1448 of the Incame Tax Act, 1961 dated
34 49.9093 for Assasament Year 2015-16 and direct the Department io not
fake any coercive steps for recovery of demand, pending discosal of
WP No. 18882 of 8024, on the fils of the High Court.
The petifeon coming on for hearing, upon perusing the Petition and ihe
affidavit fled in support Iherenf and the order of the High Court order dated
12.07.2024 made in LA No.1 of £024 and goon hearing the arguments of
- Sr. Pavan Kumar Rao, Advooate for the Pellioner, Deputy Solieiiar General,
RA ge
for Reapondant No.t and Sri Vihay K Punne, Senior Standing Counsel for
Ay
Respandent Nog.d to 4,
WP NO: 13898 OF 2028
Behween:
Narendra Kumar Madaia, Sio. Mr. Madhusuchana Rao Madala, aged $5
£
years, Goo: Private Employee, Rio. $4-18/3-5C, 1* Lane, Sivapuram Colony
Vyshnavi Niayam, Viayaweda - $20 070, Andhra Pradash
. Petitioner's
AND
The Assistant Commissioner of Income Tax, Crcle ~ 207), Vilayawada,
CR Bulfding, 1 Floor Annex, MG Road, Vilayawada - 520 002, Andhra
vette
Pradesh
2. The Principal Commissioner of Income Tax, Viaywade C R Building, 4s
Floor Annex, MG Road, Viiayawadae - 820 002, Andhra Pradesh
3. Asseasment Unit, Incame Tax Deparment National sAssessmen!
Center, New Delhi, Roors No40%, Floor, E-~Ramp, Jawaharlal Nehru
Stadium, New Delhi- 170 G02
_ Respandenys
Petition under Anicie 226 of the Constitution of India is fled praying thal in the
cireurnetances stafed in the affidavit fled therewith, the High Court may be
a.
WP NO: (2024 OF 2026
Between:
Venkata Sal Krishna Maddi, So. Mr. M Punna Reo, aged 53 years, Qoc
-Private Employee, Rig. 2-13-88, Sri Vane Durga Residency Flat no. S-4,
Kaleswara Rao Road, Vileyawada - 520 002, Andhra Pradesh
AND
1. The Assistant Commissioner Of Incorie Tax, circle ~ 207), ee
CR Bullding, 1 Floor Annex, MG Road, Viieyawada - 820 002, Andhra
Pradesh
2. The Princioal Commissioner of Income Tax, , Viaywada C R Budding,
1" Floor Annes, MG Road, Vilayawada ~ 920 002, Andhra Pradesh
tnd
Assessment Uni, Income Tax eebiaii National o-Assessrnant
Genter, New Delhi, Room No. 4017 2nd Floor, E-Ramp, Jawaharial
Nehru Stadium, New Delhi - 110 0093.
. Raespondeny's
Beilion under Article 236 of the Consiituticn of India fed praying that
in the circumstances slated in the affidavit fled therewith, the High Court may
be pleased fo pleased in issue a Writ of Mandamus or any other approonate
Writ, Order or Direction, declaring that
a. the arder passed ufs 748Acc} of the Income Tax Act, 1207, dated
15.04 2024, cing DIN and Notice No. FTBAVASTIF/48A/20e8-
25/10841 1087413, by the 1° Respondent, for the Assessment Year 2060-24
the nofice issued u/s 748 of the incarne Tax Act, 19617, daied 15.04 2024,
pearing CHN and Notice No. ITBAS HOUSINGS 02S 28/7 O64 138500), by
fhe 1° Resnondant, for the Asacasment Year 2020-21 as arbitrary, sea, bad
in law, vold-ab-initie, violative of the principles of natural justice apart from
being violative of Articies 14, TSC ig} and 285 of the Consitution of india and
Sec. 1404 of the Income Tax Act. 1957. and sonsequanily sel aside the same
in [he inferesis of luetice,
4
Bee.
3. The Frincinal Chief Cammissioner af Income Tax, Andhra Pradesh and
Telangana, "ycerabed Soarn No.928, 9° Floor, '8 Block, LT Towers,
49.2.3, AC Guards Nyderabad - 600 004, Telangana.
Patition under Article 226 of the Constitution of India is fled praying that
in the circurmstances sfated in the affidavit Ned therewith, the High Court may
be leased fo pleased to issue a Writ of Mandamus or any other approp priaic
Writ, Order or DNrection, declaring that the order passed YD the 1
Respondent, ws 147 ray Sec. 1448 of the Income Tax Act, 18 , dated
$.93.2084 bearing ENN and Nofce No. ITSAIAST/OM AY C020-
SA 108822382701), for the Assessment Year 2016 -17 as arbitrary, llegal, bac
n lew, voic-ab-iniie, violative of the orincinies of natural justice, apart Trom
being violative of Arficles 14,19{1Mg) and 288 of the Constitution of India AND
Sec 1484 of the Income Taw Act, 1987, and fo cansequently sel asice the
sane in the inferesis of pustice.
LA Nos OF 2024
Petition under Section 151 CPSC is Med praying that in the
ciroumstances stated in the affidavit Hied In support of the wrt petition, the
High Court may be pleased to stay all further proceedings, including any
at
recovery fs Baesuart fo the order passed by the 1" Respondent, ufs 147 ray
Sec. 1448 of the income Tax Act, 1964, dated $2.03. 2024, bearing DIN and
Notice No. ITBALAST/S/147/2083-24/ VOSR22582 74), for the Assessment
4
fo oe
Co
Bo
o33.
ea
Year 2019 ~ 17, pending disposal of WR No.1s9 "O24, an the fie of he
o
Pugh Gourt.
The petition coming on for hearing, upan perusing the Petition and the
affidavit Aled in suport thereof and the order of the High Court order dated
12.07 2024 made in LANot of 2024 and upon hear
a)
=
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IANO: 1 OF 2024
Petition under Section iS] GPC is filed praying {hat in the
elroumetances stated in the affidavii fled in support of the writ paliion, ine
High Court may be pleased to grant stay of all further oroceedings pursuant
he Assessment Order di 3° Respondent ufs 147 30.01.2084 passed by the
rws i446 mews. 1448 of the Incometax Act for ALYY. 2078-19 vide DIN No.
PBAIASTICN47/2083-G4 NOGO288851(1}, Pending dispnsal af WP SO49 of
2024, an the fie of the High Court.
The Petition coring on for hearing, upon perusing the Pefition and the
affidavit Wed in supgort thereaf and the orders of the i Court
dated: 16.04.2024 & 01.08.2024 made herein and upon hearing the arguments
of SRI VENKATRAM REDOY MANTUR Advocate for the Petitioner, and of
SRL VWIGAY KUMAR PUNNA. Standing Counsel for the Respandant Nos.7 fo
tga
ss
Sehweean:
Nagalapati Swamp Kumar, S'o. N.Nagabhushanam, aged about! 38 years,
Rio, @015-1 NP Street, Jammalarnadugu, Kadapa Distinct - S164a¢.
Petitioner
AND
4 The Union of india, Represented by iis Secretary (Revenue), Ministry oy
finance, Department of Revenue North Block, New Delhi - 1 TOON
3. The Pancipal Chief Commissioner of Income Tax, National
Assessment Cantre, income Tax Department, Delhi, < 28 floor, E-Raing,
Jawaharna!l Nehru Stadium, Delhi - F1OQ 003
fa3
The Income Tax OMicer, Ward Proaddutur.
4 The Additionaloint/Deouty/Assistant Commissioner of incorne Tax,
Aintional Faosless/F-Assassment Centre, Ceshi, Income Tax
yen
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Act, Section 274 read with Section 271A of the IT Act end Section 274
with Section 27 IB of the IT Act, and consequently set aside the sarne.
IANO: LOF 2024
Seliion under Section 181 CPC is filed praying that in the
crourmstances stated in the grounds fied in support of the peliion, ihe High
Sourt may be pleased to stay the operation of the order under Section 147
rw.e 144 read wi ith section 1448 of the ITA bearing DIN No. ITBA JAST
M47 PO99-34 MOSVASIASS (1) dated NE.OS.20k4 Clmpugned Assessment
Crier') anc Penalty notice under Section 2704 of the IT Act, Section 2F4 raad
with Section 271A of the IT Act and Section $74 read with Section 2715 of the
IT Act, Issued by the 8° Mespondent and direct the Respandants not to inflate
any coercive steps against the Petitioner, pending disposal of W.P Ne. O08 af
e024, an the Ne 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
92.04 2024 & 19.08.2024 made herein and upon hearing the arguments of Sri
Chafla Gunaranian, Advocate for the Petitioners, Sri dupudi V8 JYagna Dull,
Deputy Solicftar General for respondent No. and of Si Vihay K Punna,
lgarned Serior Stand ing Counsel for inearne Tax Department for the
respondent Nos.2 ig 5
WRIT PETITION NO: S083 OF 2024
Sehveen:
Hyma Rao Chandra, S/o. Chandra Venkatramaiah, aged about &S years, Rio.
4-817 Nandigaria, Nandigama Adda Road, Sattenpalll, Guntur - S22 403
Patianar
AND
ry
3
o
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i
in@nioe, North
F
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at a ee we Ey & & Oe an cae <a ge 2
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bee Ss os, an an OK "ey es DOS er oe oe a
& oO oe be " 6 @ Oo G&G ge & Y EM Ef 8 6a gt &
: ot Oe SB, » & Eom Gm 0 BO f & GB te oe
iE} a eal a ie : ge ed es ya te Ipnsine in nr nn san AS) Ay we eG
tdid ankle a ans a ves oY fs yas tie ef Pe A eee a
sense Lh. ; oe oe : as, ia ing > . OF : 4 te oe
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be et en me t3 Z Z x Co hy fe fi AE eo vor _ Toad or
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% phe £75 ry wteea, i 4 won Tee rs ¢ be, iar, "hed tis iad Sanat? Es Fae
Pion eee ee Oo 2G £ & So & & 8! Be eS "ae
Boom tf gr wm be £ an) a or nS ey a ar ed
fe fy tees, nat ee. 4 th Fah '3 ives feee asa es Levee: « eG freee _ gr Bat fd es ce LS
ice ee Me 6 ie i an = a oe hg a ms ws be the EM
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oe ic trees, toe ben 2 ae eo Cs "7% wok. Pog goer % "ee. ty] fing aatee ae wey ot
ea nt) a nn and i he pe pos Gt pene Meh ; 'gee hs Meee ee '
oe oe . wort yal oh fF £4 tis OS . ioe. 0 an ¢ & cn Log ty i to ge 4 Se C5 UR RLY
BG sm Eg ee a 6 & A 2 2B" & Ae oe © aS ae
on a od * g te a * ' mE OE bai tik ENE g a ae i 4
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&& --§ &@ Re a Fg 7B AF So BOM B ve be fy
oe: ass gate ss deen: Ce ge os Cn 4 peers rs ae ny ee ben, warns as
"an 8h & EE te od we re cad 4 ES ae ee mi a ' og, Ons pews me os a re
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@B ge om ts ts @ a & a ne oe ga ea Cw G& © oy bt
eo Me me OR OE ee Ne Zz mi ONE yy Eee Ec , oe
fb ae ne: ; 5s a mq 8 a Oe mG , fa
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a gee BP oe ee em, re ace yee SF
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pans "% tah £5 o wo one es xen, oe ue H Be
apne : 4 ray is Gs: , . ; xf nr Amen) rr a ns "9 on pea
wD Le tp : Oo gy Pa % see ed, a S ; hs, g : aes uh
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yer re gn "s cc wees ro 3 weanee Shoow ese ea ne ne EES : ad "3 "4 cs JES ben As Mage
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oe ee bog yer ' £3 ra es fal & boos id. age a ih. & ta} bere fee ae pees ogy Sehob ae th ay
5 3 4 '4 sneer cos ee a atte Save te % "ab vias £. ace "
Be @ & & ee wy an ca a an rs
nt ar pepe ay 28 ; 2 ay Cd ¢ ; ie
im «f © be Re & | & CE Ve oh wn ty ty OS ts
fos Eee Se ed eh 2 ae co Oe Om ry fe A BE rm te 4 oe
be a a Patent CS is Mie be 2 aie face i dpeds a" om 3 ch. ttre,
: : - ; eg i A mo ys rd ; eo ee ee
od oh et 4 eB & ¢ 6 6 &€ Geo Be eo f Bg S
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arbitrary, illegal, one without power or jurisdiction and confrary fo the e
Assessment of Income Escaping Assessment Scheme, 2022 apart fram being
vidlafive of the fundamental rights quaranteed to me under Articles 14, 19 and
he
21 of the Constitution of India and consequently set aside the same.
IA NO: 1 OF 2028
ad
Petition under Section 167 CPC is Med praying that in the
clreumstances stated in the affidavit fled in support of the wri pedition, ihe
Nigh Court may be pleased fo sfay the operation of Notice bearing
ITBAIAS TRA 48a(SOn yens2-23/1 0500485689) dated 23.02. 2083 under
Section 1484 (b) of the Income Taw Act, 1987 CrrAn and passing the
camsequent order under Section 148 Aid} of the [TA bearing
HPRAIAS TB 48As20S8-S3) 0811 22204(1) dated 22.05. 2025 ard Notice
under Section 248 of the [TA 2088
nef TOS T4486250) dated 28.03.2023 and ihe consequent assessment arder
beating PP BAVAS TAS 149/2023-
demand notice under Section (56 bearing [TRA/JAST/SMASay2023-
SAPOHSSLGHG0CT} dated <2.00. 2088 and
24 1O8S298802(1) dated 22.05.2084 passed by the 4° Respondent and the
penalty P notices bearing TTRAIPNLISIST TC NbVSs0238-24/ TOBS253 40807) datec
93.03.2024 issued WS. 274 rw S. ee) of th
hearing ITRAVPNLISIS PT P/2089-24 A063:
2i4 rAy S.SYTF of the FTA and Penally Notice bearing TRAYPNUGSS
Pe
Ci Mey2023-24 7 ObS22650004) under Section 2F4 raw OS. 2h TCs
TA and Penally Nolics
oy SR
dated 23.09.2084 passed by the 4° Respondent and direct the Respondents
not fo indlate ary coerchs steps against the Petiioner, Pending disposal of
Ky
WIP 8083 of 2024, on the fle of the High Court.
The petition caring an for hearing, upon perusing the Petifion and the
=
afidavil fled in suppor thereof and the order of the High Court dates
pe
22.04.2024 & 19.06.2024 made heran and upon hearing the arqumenis of
LTS
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.
IANO: 1 OF 2024
Pelion under Section 191 CPC ie filed praying that in the
ciroumstances stated in the affidavit fled in support of the writ peltion, the
High Court may de pleased to slay all further oroceedings including sacovery
im pursuant fo the order U's 147 Riw 1448 dated 36-03-2024 bearing ON
TEAVAS T/S/147/2023-24/4 OBS 764990 1}, pending disposal of WP.No.91238 of
2024, on the fle of the High Court,
The petition coming on for hearing, usen perusing the Petition and the
aliiavit fled im sugmart fhersef and the order of the High Court dated
23,04. 2024 & 19.06. 2084 made herein and upon hearing the arguments of
SrVenkaia Narayana Rac Vedula, Advocate for the Petitioner and Denuty
Saicior General for fhe Respondent No.) and Sri Vihay K Punna, Standing
Counsel for tha Respandent nes.2 & 3.
WRIT PETITION NO: 8476 OF 2024
Between:
at. Nereti Srinivasa Rao, H.No.4s-2/1-s084, Flat No. 4, Divya Rasidsney,
v
Devi Nagar 3° Lane, Near Ramalayam, Viieyawada. S2000S, Andhra
Pradesn.
.PetHONeEr
AND
{. The Assessment Unk, incorne-tax Oepartment, National Faceless o-
Assessment Centre, Room No. 407, E-Ramp, Jawaharial Nehru
stadium, New Deihl- 110 G03,
2. he Deputy Cormmiasioresr of Incame-tax, Circle 1(1), Vilayawada, ©. &.
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WRIT PETITION NO: 8782 OF 3024
Sehween:
Mr. Suresh Moddu, S/o. Mr. Baddika Venkata Subbai lah, aged SY years, Oc:
Private Employee, R/o. Nelaturu Village, Muthukuru Mandal, Nellore ~ S24
344, Andhra Pradesh,
..Mettioner
AND
Uni, Income Tax Denartmant, National eAssessment
"So
is
ie
&
of
ae
=
ma
pedis
Center, New Cisthi, Roorn No. 404, 2° Fier, E-Rar mp, dawaharial
Nenu Stacium, New Osihi- 7710 CS.
The income Tay Officer, Ward 1, Nellore, income Tax Cifire, S4-2.488
1 Floor, GT Road, Nellore - S84 001, Andhra Pradesh
"evs
rhe Frincioal Chief Comwrissioner of incorne Tax, Andhra Pradesh and
Bd
£y
63
Telangana, Hyderabad Room No- 9¢2, 8° Floor, & Block, LT Towers,
7OQ-2-3, AC Guards, Nyclerabad - $00 004, Telangana.
. Respondents
Petition under Aricie 228 of the Constiutian of india is Hed praying that
in the circusrstances slated in the afiiavil fled therewith, he High Court may
he pleased fo issue a Writ of Mandamus or any other aporonraia Wat, Order
or CHrection, declaring that the order passed by the 1" Respondent, u/s 147
rAv Sec. 1445 of the Incame Tax Act, 1981, dafed OF O3.20e4, bearing DIN
and Notice No, ITRBAVAST/G M4? 2023-24 O88 1559550), far ihe Assessment
Year 2075 -16, as arbitrary, Hiegal, bad in law, vold- ab-initio, violative of the
orinciples of natural fusice, apart fram being vinlalive of Aricies 74, T&C0Ng)
and 285 of the Constitution of india and Sec 1464 of the Income Tax Act,
JEG), and lo consequently set aside the same in {he interests of justice
iA NO: TOF 20248
Petition under Section T51 CFC is fed praying that in the
clrourmisiances stated in the affidavit fied in sumport af the writ petition, the
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WRIT PETITION NG
Standing Counsel }
Sehween:
a
be pleased fo issue a Writ of Mandamus or any other appropriate Vr, Order |
or Direction, declaring the Order passed by the 1 Respondent ws 147 nw
Sec. 1448 of the Income Tax Act, 1981, deted O1.08.2024, bearing DIN,
ITBAVASTISA AT 2023-24/ 106 18801980), for the Assessment Year 3078 - 12
as arbiirery, Hlegal, bad in law, vold-ab-initie. violative of the orinciples of
natural justice apart from being violalive of Articles 14, 191g} and 265 of the
Constiution of india and Sec. 1484 of the Income Tax Act 188{. and
consequently set aside the same:
IANO: 4 OF 2024:
Pettien under Section 157 CRI is ded praying that in the
crourmelances stated in.the affidavit fled In support of the writ pefition, the
High Court may be pleased to stay all further proceedings, includ
a
oodles,
Ae
recovery, pursuant to the notice issued by the 1" Respondent, u/s
sec. T4448 of the Income Tax Act, 7981, dated 01.03.2024, bearing
DIN ITBAVAS TSI 147 202S-24/1 O06 1883 188C), for the Assessment Year 2016
~ 19, panding dispasal of WP No 9794 of 2024, an the fle of the Nigh Court,
The petiiion coming on for hearing, upon perusing the Petition and the
affiddavii fled in support thereof and the Order of the High Court, deted
26.04 2024 & 12.07 2024 made hersin and upon hearing Ihe arquimenis of Sri
AV ASiva Karikeya, Advocate for the Petiioner and Sa Vihay K. Punna,
Standing Counsel for the Respondents.
WRIT PETITION NG: S797 OF 2028
Between:
Mis RVR Marine Fraducts Limited, 26-8-8, Rarmarade Road, Balusumudl,
Ehimavaram - 834 202, West Godavari District, Andhra Pradesh. Represented
by fs Director, Mr. Tella Ravibabu, Sia Mr. Tella Ghumathi Ras.
Pattionesr
AND
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eee £5 he veger oh agree as ond en in £95
oe 133. 4 eaten, apo, 'ee : ors esse) is a8
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ae £4 stone an ed ony ae eager"
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Nigh Court may be pleased to stay all further proceedings, including any
recovery, pursuant to fhe notice issued by the 1 Respondent uve 148 of the
income Tax Act, 9981, dated 23.03 204. bearing DIN and Notice
NoJTBAYASTIS/M48 1/2023. 24/4 O83244588(4), for the Assessment Year
e020 ~ 21, pending disposal of WP No.Q7S7 of 2024, on the fle of the Nigh
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
20.04.2026 & 12.07 2024 made herein and upon bearing the arguments of Sx
AVA Siva Karikeyae, Advooate for the Petiianer and Sd Vihay K. Punna,
standing Gounsel for the Respondents.
WRIT PETITION NO: 8807 OF 2094
Between:
Mr. Mutyalarao Vasaria, S'o. Mr. Vasarla Mutyam Aged 59 years,
Goo: Business, R/o. 8-7-25, Gandhi Nagar, Bhimavaram - 834 204, Andhra
Pradesh.
Petitioner
AND
1. Assessment Unit, income Tax Denariment, National s.Assessment
Center, New Delhi, Room No. 404, 2°" Floor, E-Ramp, Jawaharal
Nehru Siacdium, New Delhi - 110 008.
The Income Tax Officer, Ward -1, Shimavaram incorne Tax OSes, JP
Pa
road, Sivaraone?, Rhimavararm - 534 201, Andhra Pradesh.
3. The Principal Chief Commissioner of Income Tax, Andhra Pradesh an
Telangana, Hyderabad, Roorn No.- 928, 9° Floor, '8' Block, IT Towers,
TO-2-3, AC. Guards, Hyderabad ~ 800 O64, Telangana.
Responienis
as Beet reg
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ony We RG
ve £ os
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ae
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WRIT PETITION NO: 9803 OF 2024
Between:
my
aint. Prameela Pasumarthi, io Mr P Narasimha Rao, aged 2 years, Dec
House Wife, 0. No. 6-44, Penialavariqudem Vilage, Vateaval Mandal, NTR
Cistricl - $271 402, Andhra Pradesh.
PETITIONERS
{, Assessment Uni, incame Tax Department, National e-Assassment
Center, New Delhi, Roors No 401, 2° Floor, E-Ramp, Jawaharlal
Nehru Stadium, New Delhi ~ 170 O06.
x
&. The Denuty Commissioner of income Tax - Circe 1/1), Vieyawada, C R
se
Bulking, 1" Floor Annex, MG Road, Vilayawada - S20 002, Andhra
Pradesh.
$
The Principal Chief Commissioner of Income Tax, Andhra Pradesh and
"oh ae
Telangana, Nyderabac Room No: 922, 9" Finer, SBiock, 1 T Towers,
10-2-3, AC Guards, Hyderabad - 500 004, Telangana.
RESPONDENTS
Fetition under Aricie 226 of the Constitution of india is fled praying that
in ihe circumstances stated In the affidavil fled therewith, the High Court may
be pleased fo issue a Writ of Mandamus or any other appropriate Wil, Order
or Direction, declaring the Order massed by the Ist Respondent, ws 147 sw
Sec, 144 nw Sec. 1446 of the Income Tax Act, 1961, dated 28.02.2024,
bearing DIN: ITSALAST/QN47T/20283-24/ 1081 S22 7780), for the Assessment
Year 2019 -17, as arblirary, legal, barred by imitation, bad in aw, voul-ab-
into, violativeo! the principles of natural justics, apart from being violative of
'a
Ariisies 14, 19¢7 Ho) and 285 of the Constitution of india & Sen 148A of the
yet
income Tax Act, 1967, and consequently set aside the same in the interests of
justine.
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WRIT PETITION NO:
Behweean:
YOR
Shirnavearam - 8
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ety
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fur, New D
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Sta
a
. The Frincipal Chief Commissioner of incame Tax, Andhra Pradesh &
naene Nyderabad, Room No. 922, 9° Floor, RB Block, 1T Towers,
1O-2-8 A. Guards, Hyderabad - 400 004, Telangana.
. Respondents
Petition under Ariicie 2256 of the Constitution of India is flee praying thal
in the circumstances stated in the affidavit fled therewith, the High Court may
be pleased to issue a Writ of Mandamus any other appropriate Wil, Order o
[Nrection, declaring the order passed by the 1° Respondent, ufs 147 rAv Sec.
{a4 rAy Seo. 1445 of the Incorne Tax Act, 198%, dated 27.08.2024, bearing
DIN and Notice No. ITBAVAST/S/147/20e2-24/10891721780), for ihe
Assesament Year 2018 -17 as arbitrary, legal, bad in law, vold-ab-inita,
yidiative of ihe principles of natural fustice, anart from being Wolative of
Anicles 14, 79C1 ig) and 265 of the Constitution of india ANDO Sec 1484 of the
incorns Taw Act, 1954, and c corsequently set aside the same in ihe ieressis of
justice:
IA NO: 1 OF 2024:
Peition under Section 751 CRC is fled praying fhat in fhe
aroumsianioces siaied in the alidavd Med im support af the wrk patition, the
High Court may be pleased fo stay all further proceedings, including any
recovery, pursuant to the order passed by the 1° Respondent, uis 147 nw
seo. T44¢ rAvy Sec. 1448 of the Income Tay Act, 1987, dated 27.08. 2084,
bearing DIN and Notice No, ITRBAYAST/S A 47 2023-344 24
Assessment Year £016 -17, pending dianposal af WP No.805 of 2084, on the
file of the High Court,
The petition coming on for hearing, upon perusing the Petition and the
afidavil Ned in support thereof and the Order of the High Cour, dated
&D
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2
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2$.04. 2024 & 12.07 2024 made herein and upon hearing the argurent
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WRIT PETITION NO
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IANO: 1 OF 2024:
64
Patiion under Secon 151 CPC is Hed praying iat in ine
croumstances stated in the affidavit fied In support of the writ pelition, the
High Court may be oleased to stay all further Proceedings) insluciig any
woe
ra
& 4
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oh
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recevery, pursuant fo the notice issued by the
See. i448 of the Income Tax Act, 7961, dated GS.O3. 2024, bearing
DOIN ITBAVAS T/S447/9023.24/ 108230544701), for the Agsesament Year 2078
- 18, pending disposal of WP No.9806 of 2024, an the Tie of the High Court
can
The gelifion coming on for hearing, upon perusing the Pellion and the
affidavit fied in suppert thereef and the Order of the High Courl dated
28.04. 2024 & 12.07 2024 made hergin and upon hearing the arguments of Sri
AV.ASiva Kartikeya, Advocate for the Pettioner and Sd Vihey BK. Funna,
Standing Counsel for ihe Respondents.
WRIT PETITION NO: 9944 OF 2024
Sehwvean:
Ms Anuradha Musam, Ofo. Mr. Rama Narasayya, aged 65 years,
OooHousewife, Ro. Gi-304, Indu Aranya Pallavi Apartment, Near G3! Post,
Nagole, Hyderabad - 500 068, Telangana.
. PETITIONERS
AND
}. Assessment Unk, Income Tax Department National ¢-Assessment
Cerfer, New Chsihi, Room No. 401, 2° Floor, E-Ramp, Jawaharial
Nehru Stadium, New Delhi - 170 O03.
The income Tax Officer, Ward 2(1), Vaayawada C R Building, 1° Floor
Bd
Annex, MG Road, Viisyawada - 820 002, Andhra Pradesh.
x
eyed og
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cemnvesianer of Incas: Tax, Andhra -
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» RESPONDENTS
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ny other appropriate Wri, Order
tion, declaring that the or
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LA NO:
4 OF 2024
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arguments of SrA. VA Siva Kartikeya, Advocate for the Petitioner and Sn
Vifhay | &. Panna, Standing Gounsel for ihe responeisnis
WP NO: 10569 OF 2024:
Hetween:
Mrs. Sesi Addada, Wo. Mr. China Samba Raia, aged SP years Occ. Nouse
Wie, Rio, 2-1 8/A, Ardhavaram Village, Perampeta, Ganapavaram Mandal,
West Godavari - §3¢ 198 Andhra Pradesh.
oo Petitioner
AND
1. Assessment Unit, Income Tax Department, National e-Assessment
Center, New Defhi, Room No. 401, 2°? Floor, E-Ramp, Jawaharial
Nehru Stadium, New Oeihi - 170 003,
Tre Income Tax Officer, Ward 1, Bhimavaram, income Tax Offias, J ©
Road, Sivaraanet, Bhimavaramn - 534 204, Andhra Pradesh
. The Princoal Chief Carmissioner of Income Tay, Andhra Pradesh anc
Cot
ae Hyderabad, Room No. 922, 9° Flsar, 'B' Block, LT Towers,
3, AC Guards, Hyderabad - 500 O84, Telangana.
Respondents
Petition under Article 228 of the Constitution of india iS Ned oraying thal
in ihe clrourmstances stated in the affidavit fied therewith, the High Coun may
be pleased fo issue a Writ of Mandamus or any other appropriate Wht, Order
or Orecton, declaring that the order passed by ihe 1° Respondent, ws 147
rw Sec.1448 of the Income Tax Act, 1861, c&
and Notice No. ITRAIASTAQN 47 /2023-24/1 08070581111}, for the Assessment
sys
tite.
6B
ch
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be
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Year 2016 -17 as arbitrary, legal, bad in law, void-ab-initin, violative of the
4
principles of natural justice, apart fromm being violative of Articles M4, 19/1 No}
and 255 af the Canstittion of India and Sec 1484 of the Income Tax Act.
TST, and io cansequently set aside the same in the interests of justice,
BM,
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02.05.2024,
Yeera Venkata
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Petition under Ariicie 226 of the Gonsituton of india praying that in the
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circumstances stated in the affidavit fled therewith, the High Court may be
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pleased fo issue a Writ, Order or Direction more particularly one in the neture
of g Writ of Mandamus, deciaring the impugned nolice issued by the end
Respandent ufs 348 of the Act Raving DIN and Notice No.
NW BAVASTISN 4S V/2082-25/ 10824389280) dated 02404-2082 and fhe
consequent Assesarent Order passed by the Respondent No. 3 u/s 147 read
with Sestion 744B of the Income Tax Act, 1887 bearing DIN No~
ITBAYAST SA aT /2023- 24/1 0N228 71940) dated OB-DS024 for the
Assessment Year 2015-15, as arbiirary, ifegal, bad in law, issued without!
junsdiation and barred by limitation and to consequently sol aside the same:
Feition under Section (81 is fled GRC praying that ino the
circumstances sfafed in the affidayvil fled in suppart of the wril pelition, the
righ Courl may be pleased fo further stay all the proceadings in pursuance of
the Assesement Order passed by the Respondent No. 3 u/s 147 read with
Section i448 of the fneame Tex Act, 7967 bearing GIN No-
PTEPAS TASS A208 3-88 1 08225 1 3K} dated 08-03-2024 for fhe Assessment
Year 2015-19, panding disoasal of WR 10967 of 2024, on the fle of the High
Roran
aftidavi fled in supoort thereof and the omer of the High Court daefed
OE.0S.20e4, 19.06.2084 & 15.07 2024 made herein and upon hearing the
arguments of SRETISRADYOTH Advocate for the Felifener and af
SREVKOYAGHNA DUTT, Deputy Solicitor General of india for Respondent
Naot, SRI VIEHAY KCMUNNA, Standing Gounsal for the Respondent Nos. ¢
and 3:
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WP NO: 10967 OF 2028
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Asseasmentl Year <i
the Asse
Section (448 of the income Tax Act, 1887 bearing DIN No:
(TRAIASTISN 47/2008. 24089775045) dated 17 - 03 - 2084 for the
Assessment Year 2016-17 . Panding disposal of WP 10087 of 2024, on ihe
fle of the High Court,
The petition coming an for hearing, upan perusing the Patition and the
affidavit filed in support thereof and the order of the High Court dalec
Of. 05 9024, 19.08.2084 & 16.07.8024 made hergin and upon hearing the
arguments of SRLT.PRADYOTH Advocate for the Petitioner, Sri Vihay
k Punna, Senior Standing Counsel for the Respondents;
WP NO: 10582 OF 2024:
Rehween:
Mr. Suraj Pal, Svo. Mr. Agunu Pal, aged 42 years, Occ Business, Rio. 41-28/5-
? 77, Fearne Krishnalanka, Vijayawada - 520 013, Andhra Pradesh
Pettioner
AND
sessment Unit, Income Tax Geoartment, National e-
Assessment Center, New Delhi, Room No. 401, 2 Floor, E-
Ramp, Jawaharlal Nehru Stadium, New Dethi- 170 00s.
2. The Assistant Commissioner of income Tax, Circle -1, Eluru,
Income Tax CHfice, 23-B-4-G/4, R KS Towers, 8 RB Pel, blur -
$34 008, Anchra Fracash
3. The Principal Commissioner of iIncame Tax -1, Visakhapainam
3 Floor, Aayakar Bhavan, Oaba Gardens, Visakhapainam - 380
O20, Andhra Pradesh
Respondents
Petition under Anicle 226 of the Canstiiution of India is Med praying that
x 3 7 oe Rang gag! Se " <3 sen Ete PS eared reesiye
in the cimumatances stated in the affciavil fled therewith, the High Court may
be pleased to issue a Writ of Mandamus or any other appropriate Wit, Order
ne
a
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WRIT PETITION NG: (O878 OF SO38
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Patitioner
ANE
. Assessment Unit, Incame Tax Depan tmant, National e-Assessment
neni,
Center, New Delhi, Room No 407, 2° Floor, E-Ramp, Jawaharlal Nehru
Stadium, New Delhi ~ 770 002.
3. The income Tax Officer, Ward -1, Bhimavaram Income Tax Office, JF
A
Road, Sivaraapet, Shimavaram - 834 207, Andhra Pradesh
ba
The Frincinal Cormmissioner of Incorne Tax -1, Visakhapainam a
Floor, Aayabar Bhavan, Gaba Gardens, Visakhapatnam - 590 020,
Andiva Pradesh.
Respondents
Patifion under Article 256 of the Constitution of india is Med praying that
in fhe circurmstances stated In the affidavit fled therewith, ihe High Court may
be pleased fo issue a Wit of Mandamus any other anprooriale Writ, Order or
Direction, declaring the order passed by the 1 Respondent, u/s 147 sw
See.idd ow Sec. 1448 of the Income Tax cf, 1051, dated 13.02.2024, bearing
CNN. ITRBAVAS TSA 477 2023-24/1 OBER TS SSAC. y for the Asseserneant Year 2079
&
@anstintion af india and Sec. {484 of the Income Tay Act, 7889. and
consequently set aside the sarre in the Interests of justics.
IANO: 1 OF 2024
Ratiion under Section 751 CRC is fied praying thal in the
Mroumstances stated in ihe affidavit fled ly suppart of the writ petitian, the
High Count may be sleased to stay all further proceedings, Including any
recovery, pursuant to the notios issued by the 1 Respondent, u/s 147 naw
"~
Sec, t44 raw Sec. 1448 of the Income Tay Act, 1981, dated 12.02. 202
bearing DIN. (TBAYAST/S/1A7/2023-24/ 108087333404), for The Assessment
SS
'he Pefiign and ise
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TO8S4 OF 2024:
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ariiirary, without jurisdiction, violate of Anicle 14 of the Constitution of India
and cansaquently sel aside ihe sammie.
iA NO: 7 OF 2024
Pefifion under Section 761 OPC is fled praying That in the
ereumstances stated in the affidavit filed in support of the writ petition, the
High Court may be pleased fo stay all further proceedings including collection
of fax pursuant fo the order dated 20-03-2024 bearing Reassessment Order
dated 20-03-2024 bearing ITBAVAST/S/147/2029-24/1 06298258407), Panding
disposal of WP No. 108o4 of 2024, on the fle of the High Court
The petition coming on for hearing, upon perusing the Pelition and ihe
affidavit fied in support thereof and the order of the High Court dated
O8.05.2084, 19.08.2024 & 18.07.2024 made herein and upon hearing the
arguments of Sn M Naga Deaosak, Advocate for the Petitioner, and of Sn
é
Viihay K. Purnia, Senior Standing Counsel for the Respondents:
¥
WP NG: 10535 OF 2024:
Setween:
523
Sri Sai Srinivasa Construcions, A parinership firm having His office al //G30-2-
A New Krishna Nagar, ty Kodur, Kadapa S16701, Andhra Pradesh
Represented by iis Parmer Mr.Enugula Ravi Ral, S/o.k Venkata Raju, Aged
about 49 Years, Rig. Raihvay Kodur
Patitioner
AND
1. The National Faceless Assessment Canter, Income-tax Department,
New Delhi india
2. Ineome Tay Officer, Ward 1, hadana.
&% The Assessment Unit, Incame Tex Department Ministry of Financ
Government of india
Raspondenis
arcumsianees sisted in ths
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ue @ wri, arde
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WEP NO: 10636 OF 2024:
Rehveen:
cae
Vira] Gopal Apna Rao Meka, Sfo. Meka Sirnhadri Apparas, Aged about 25
Years D NO 2-217-1 Kofapadu Estafe, Nusvid Mandal, Krishna-S2120%,
Andhra Pradesh
Peitioner
ant Center, Income-tax Depariment,
"te
A
Bt
a
tft
a
a o
1. Fhe National Faceless
New Gathi, india
3. Income Tax Officer, Ward S01), Vilsyawada
3%. The Agsessmant Unit, Income Tax Department Ministry of Finance,
Sovernment of india
Respondents
Petiien under Articie 226 of the Constiution of India praying thal in ihe
circumstances stated in ine affidavit filed therewith, ihe High Court may be
olsased fo issue a writ, order or diractlon more particularly in the nature wa
rd
writ of mandamus declaring the order under Section 148A(d) dated 06-04-
2022 bearing [TBA/AST/F SN 48A/2022-23/1 042590895), the consequent
notice dated OF-04-20e2 us. 148 bearing [TBAYAST/SN 48 i/20k2-
23/1082815130l1 and the consequent Reassessment order dated 22-08-20e4
bearing [TBAVAST/SMAT/Q023-241 083 178460(9, as being void, Segal,
arbitrary, without jurisdiction, violate of Article 14 of the Constitution of india
N
and corsequently sel aside Ihe Sams.
JA NO: 1 OF 2024
Feftion under Section 161 CPC is filed praying that in the
creumetanogs stated in the affidavit fled In support of the writ petiion, the
High Court may be pleased to stay all further prooeadings indiuding collection
v
of fax pursuant fo ihe Reassessment order dated 2e4h-2024 bearing
36
wet
Saar
gosal of WYP No D8
Jan the fi
F Safed
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af
hearing the
A and upan
98.05.2024,
a
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and
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arasinhe Reo, Aged about 7s Years
S
x
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10681 OF 2024
.
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WP NO
Baiwean
yofe, Gurtur
rif
a
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o
s
Pettianar
AND
New Delhi india
g vald, egal,
Ressondenis
S
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Aga) dated 08-04-
\, as Ben
ITRBALAST)
arbitrary, without jurisdiction, violate of Anicle 14 of the Constiuton af inoke
and consequently set aside the same.
IANO: 1 OF 2024
Peition under Section 157 CPC is filed praying thet in the
circumstances stated in the affidavit fled In support of the writ peitian, [he
High Court may be pleased fo Stay all further proceedings inclucing collection
of tax pursuant fo the Reassessment order dated 27-09-2024 Dearing
NBAIAS TAS 147/2023-24/ 1083438500), pending dispasal of W.P.No. 10854
of 2024, on the file of the High Court,
The petition coming on for hearing, uoon perusing the Petition and the
affidavit fled im support thereof and the order of the High Court dated
CGS 2024, 19.05.2024 & 18.07.2084 made hersin and upon hearing the
arguments of Sn M Naga Deepak, Advocate for the Peilioner, and of Sx P.
Vinay Kumar, Standing Course! for the Respondents:
WP NO: 10794 OF 2o24-
Between:
Chittveddl Uday Kumar, S/o. Sal Prasad, aged about 44 years, Rfo.Sector-5,
Riot No.237, MVP Coleny, Visakhapainam SSO017, Andhra Pradesh.
Petitioner
AND
1. The National Faceless Assessment Centre, Income-tax Department,
New Delhi, Inca.
2. incorne Tax Officer, Ward 24), Vilayawada,
2. The Assessment Uni, Income Tax Department Minisiry of Finance,
Covernmernt of india,
Respondents
ier
we
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TOSOT OF 20 ge:
2.
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Petitioner
AND
i. The National Faceless Assessment Centre, income-tax Department,
New Dein, india
2. Income Tax Officer, Ward 2(1}, Vileyawada.
3. The Assesament Unit, Income Tax Department Ministry of Finance
Government of india.
Respondents
Petition under Article 226 of the Constitution of India is fled praying that
in the circumsiances stated In the affidavit fied therewith, the Nigh Court may
he Nigased fo issue @ writ, order or direction, more particularly in the nature of
writ of mandamus declaring order dated 01-04-2022 under Section 148Aid)}
bearing DIN and Notice No. fTRAIAST/F A 48A/e022-24/1 0424 2888511) the
consequent nofice dated 01-04-2022 under sacion 48 Searing
ITBAIAST/SHIS6 V/2022-23/ TO4 242683594) and the sonsequent assessrnent
order dated 12-02-2024 bearing DIN and Notice No. FTBAIAS TSM 47/20e3-
S4/1Q807S1G0201}, as being void, (legal, arittrary, without jurisdiction, violais
of Arficie 14 of fhe Constitution of India and consequently set aside ihe same
IA NO: 1 OF 2028
Fefitien under Section 751 FC is fled graying that in ihe
croumstances stated In the affidavll filad in support of the writ peifion, ihe
High Court may be pleased to stay all further proceedings including collection
of tax pursuant fo assessment order dated 12-G8-802¢ bearing DIN and
Notice Na. TEQ/AST/ON 47/208 2-24! WOEOTENOOAN, ending disnosal af ihe
Wirt Petiion No. TO8C
The petition caming on for hearing, upon perusing the Petition and the
afidayvi Hed in su _ thereof and the order of the High Court dated
4, 19.08.2034 & TS.O7 2084 made herein and upoan hearing the
SEE. Ten -s y ban "ty boot ome
is " BEA saps a te OF gs
J if Seve £3 . ; ge 5
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eft, rie zi £4 We eg bbe AEE
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eh oe tr a a sipee i
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SS
444105 OF 2024:
Pur
We NG:
Behyeen:
&
&
e
The income Tax Officer, \
etition under Ariiche 2h
Sst
Denariment, Mi
Jawahar
oy
sR
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Occupation Private Service, Lik
arguments of Ms Katt
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PAWS
ye
iA NOs 1 OF 2084
Petition under Section 191 CPC is fled praying that in the
circumstances stated In the affidavi fled in support of the writ petition, the
High Court may be pleased fo stay all further proceedings, Inclucing any
recovery, pursuant to the order passed by the 1 Respondent us. 147 rw.
144 pws 1448 of the Act, di se.02 2024 with CIN No-ITBAYASTYS147/2023-
24 TOSI 4h 7 V7 0) for the Ay. 2070-17, pending disoosal af WLUP.Ne. 11705 of
2024, on the He of the High Court,
The petition coming an for hearing, upon perusing the Pettion and the
affidavit fled in support thereof anc the order of the Nigh Court dated
O8,08. 2084. 19.08. 2024 & 16.07 2024 made herein and upon hearing ihe
arquinenis of SrLAV Raghu Rani Advocate for the Pattoner and Sr Vinay
Kumar Purina, Senior Standing Counsel for Respondents:
WP NO: Ti2té OF 2024
Between:
Mr Chukka (Ediga} Rama Pullaiah, Sioa. Chukka Krishnudu, aged S24 years,
Ooo: Business, Rio, 28-845-G-A, Viswanagar, Nandyal Kurnool - 918 509,
Andhra Pradesh
PETITIONERS
AND
1. The Income Tax Officer, Ward 1, o_o Incame Tax Oce,
25/183, Sanieeva Nagar, Nandyal ~ 518 501, Andhra Pradesh
Income Tax Department, National e-Assesament Center, New Dein),
Room No 401, 2nd Floor, E-Rarnp, Jawaharlal Nehru Stadium, New
Delhi- 710 002,
3. The Principal Chief Commissioner of Incame Tax, Andhra Fradash
and Telangana, Hyderabad Roam No: GS2, Sth Floor, "S' Block,
LT Towers, 10-2-3, AG Guards, Nyderabad - 800 004, Telangana
Sig's
pay
2 4
te, es Mens in oe
Boe BEE 5
Ay tt i BP ge & eS
vit basa id "5 ee a ie tee, age thgh ecben frre, neey a 4 fee
a5 f< £2 " ieee y * we gop EE: ee pea & oe
iw ome BB pe Os me em i aa
rf ~ €es 28 °S s co Bee Be Ss
yee Geee caper ie oe s tee we a oad she, xz ie Bee
* OY Ce Gf on get nr an a GS, 3 Breen
ie an Or wn hh oe age 8, gE % Tt Ke ( %
ae be ee ed. -- oH & 6 ae oe tet ge ime 'hed G5 % 4 Sgn re
é ne ar eres eat ger a ceennd f ets " ce tie oe
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as set %. 0% 'post ths feos Soe Sd Sooo i
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WP NO: 11214 OF 2024:
Between:
fuk
M's. Pultha Vemuri, Wo. Kalyan Paladugu, aged about 33 years, Ryo
5-23, 5° Block, Gandigunia, Vuyyuru, Krishna Distr rit, Andhra Pracast
~ S27709 Currently residing at 968, Norwest Orive, Norwood,
Massachusetts, USA - 02062 (PAN -ATYPV72120)
Petitioner's
AND
. Union of ineia, ye Finanoa, Rep. by its Secretary, 186-8, North
Biock, New Delhi. 170 004
incame Tax Officer, Ward 1(1} Vishakhanainam, Boor No. 404, 4th
Figo, Pratyakshar Bhavan, MVP Double Road, Vishakhapainam
Andhra Pradesh ~ 530080
incame Tax Officer, Ward 265), Vishakhapainam Room No. 404, 4th
Fioor, Pratyakehar Bhavan, MVP Double Road, Vishakhapainam
Andhra Pradesh - §30020
. Pringinal Commissioner of incorme Tax, Vishakhapainam, Girect Taxes
Sulding, MVP Main Rd, besice Post Offices, Sector 8, MVP C
Visakhapatnam, Andhra Pradesh - S53001o
Respondent's
Paition under Article 228 of the Constitution of india araying [hatin the
creumetances stated in the affidavit Med therewith, the High Courl may be
migased fo
issue a Writ, Order or Direction more particularly, one, in the nature of
Writ of Mandamus, declaring the action of Ihe Respondent No. <
in passing an Order dated 00.04 2022 u/s. 148Aic)} and Notine
u/s. 148 dated 06.04 2022 calling fer income for AY. 2078-16 as
(legal, ariiirary, bad in law and violative of Articles 14, and
253 af {he Cansitution of india:
set aside the Order defed G6.04 2082 u/s. 146A 0%) and Notice issuad
anes
by Respondent No.2 ws. 148 of Income Tax Act 1981 dated
, A ee * " taped "
'Ee G% G& & 8 & aa an an
a o mon oe C7 ice ihe oS deve gt eters ay #& gen ae
poe " % whe " sehen sypers ene rece a
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WP NO: 24249 OF 3028:
Sehweean
Hari Hara Suryanarayana Chinfalapudi, Aged about, S/o Gh VV Ramamurihy,
Residing at 8.45, Chintanalanka, Chintanalanka Post, Ainavill Mandal, Rast
Gorlavar- S33 244.
Petitioner
AND
1. The Union of india, Represented by if ee (Revenue), Ministry of
Finance, Department of Revenue North Block, New Delhi - 770001
2. The Princinal Chief Cormmissioner of income Tax, National &-
AssessmentCentre, income Tay Deperiment, Delhi, dnd Floor, E-Ramp,
Jaweharnal Nehru Stadium, Dsihi- 170 008
3. The Income Tax Officer, Ward 1, Amatapuram.
4. The Additional JoinvQeouty/Assistant Commissioner of incame Tax,
National Faceleas/E-Assesament Centres, Delhi, incarme Tax
Department, Qelhi, 2nd Floor, E-Ramp, Jawaharlal Nehru Stadium,
Delhi 10008
§. Assessment Unk, Income Tax Qeoartnent.
Raspandents
Petition under Ariole 226 of the Constitution of india praying that in the
sircurmstanoes stated in the affidavit fled therewith, the High Court may be
gleased to issue a writ, order or direction more particularly one in the nature of
Writ of Mandamus declaring Nofice bearing [TRA JAST FF ASB8AISCN) (8021~
Ze Od 21 S848) dated 22.05.2022 under Section T45Aib) of the Incame
Tax Act. i881 ¢Ach and the consequent order bearing
ITBAIAS TP 148 A/2022-- 23/1 8245787 O41} dated OF O4. 2022 passed uncer
Sention 148Afc) of the ITA and the subsequent notice under Section 148 of
the [TA bearing TRAIAST/EN148-1/2082-28/ 1 04245818104) dated 03.04 2028
issued by the Ord Respondent and thereafter passing The consequential
Assessment Order vide DIN. No. ITRBAVAST/S/147/2083- 24) TO SSS SINT)
yet ' i oe; ar oo "te Sage res ee Gee a pe tyre
@ fo wm GO OB we Gg B & &® & & EB EB Ee
Co tng on, ras fn a oon food arn nated 7 o% aw vere whined
6 mm E> itp FG . pe Soh -- 6 ele ne OB
nn mee ofS bee fA yen vob bes} ee £3 a bh ga,
aS ' ig GS 2 % Lo a 4 aes cad 4 Oe
me 6 t 8 te ow Be @ & @ # we OB
Yi 1 ee a fe ft
ALD i 7 ne ii ne tue 4
ace Fone, io ie oe tei? a id Me gag heer
ee me € & & & @ ¢ o i Bm B
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Sat ws von ie 3 ageee. ch. wer pee te
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Be OF ee inn an ta ee
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ISPS FHM CVS O2S- 24108 TSS 83864} dated 27 QS 20288 and TBA
x
(2023-244 O81 58485711} dated 27.02.2024 CPenaliy Notices")
RY
by the 5" Respondent, pending disposal of EWP. Netined of 2026, on
cs:
3
ih
&
5
&
fthe High Court.
The pefilign coming on for hearing, upon perusing the Petition and the
afidavii fled in support thereof and fhe order of the High Court dated
1OGO5 2084, 19.08.2024 & 17.08.2084 made herein and upon hearing the
arguments of Sd Challa Gunaranfan, Advocate for the Peliioner, Sr Vay
Kurnar Punna, fearned Senior Standing Counse! for Income Tax Deparimert
far Ihe respondenis;
WP NO: (2284 OF 2024:
Ratween:
Mr. Chukka (Ediga) Rama Pullaiah, S/o. Chukka Kiishnucu, aged o2 years,
Oec.-~ Business, Rfo. 28-845.G-4, Viswanagar, Nandyal Kurnool ~ S18 309,
Andhra Pradesh
FPettiona;nls
AND
. The Income Tar Officer, Wand 1, Nardyal, Incorne Tax Offine,
sant:
25/183, Sanieeva Nagar, Nandya }- 518 501, Andhra Pradesh
2, Assessment Uni, incame Tax ee National a.Assessment
OGanter, New Dethi, Roam No.- 401, 2nd Floor, E-Rame, Jawaharal
Nehru Stadium, New Delhi - 1710 603.
3. The Principal Grief Commissioner of income ex Andhra Pradesh
arnt TSlangana, Hyderabad Roam No. 822, 2" Flear, 'BY Bloc
LT Towers, 1042-8, AC Guards, Hyderabad ~ 600 O04, Telangana.
Respondent's
Petition under Ar
Year 2016 - 4
les of natu
Orne
TOF 6024
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»
IA NG
aying
ore
fed
bhees
PSCOYeTY,
fated
us
rh, S.
RTT
g
WP NG: 74256 Ge 2024:
Ratwean:
Mrs. Subbalakshmi Kupnaia, Do. Mr. Someswara Rao, aged 40 years, Qcc-
Srivate Employee, H. No. 18-53, Velour Rost, Dewelayvarn Street, Tanuku
Mandal, Velour, West Godavari Distinct - 834 222, Andhra Pradesh, Presenily
ragiding al. 169741, Taliskar Cf Richmond, Texas - 7Ya0", United States of
a
America. Represented by har Power of Attorney, Mr. C Suresh Kumar, Oho
Laie Mr. & Narayana.
Potltionar's
AND
The incarne Tax Offeer, Ward 1, Tanuku, Aayakar Bhavan, 35-28-23,
nat,
+
ee Yanuku, Andhra Pradesh
s. The Principal Ghief Cammissioner of income Tax, Andhra Pradesh and
Telangana, Hyderabad Room No~ Qs8¢, Sth Floor, "B' Block, LT Towers,
TO-2-3, AC Guards, Hyderabad - 500 004, Telangana.
3. Assesament Unit, income Tax Qeparment, National e-Assessmen
Center, New Delhi, Room No.- 401, 2nd Floor, E-Rama, Jawaharlal
Nehru Stadiurn, New Oeihl~ 170 003
Respondent's
Patiion under Aricie 226 of the Cansiitulion of india praying thal in the
cifoumsetanoes stated in ihe affidavil fled therewith, the High Courl may oe
pleased fo issue a Writ of Mandarnus or any other approonate Writ, Order or
Direction, declaring, the Assessment Order passed by the 1* Respondent, u/s
14Y sw Seo. 14468 of the Incorns Tax Act, 1961, dated 22 29.2024, bearing
DIN ITRAVAST/SM47/2023-24/7 083 1286211), for the Assessment Year
2O(8 ~ 17, as arbitrary, legal, bad in law, vold-ab-initio, violahve of ihe
orincioles of natural justice, apart frarn being violative of Arnficies 14, 12¢1 Ng)
and 285 of the Conatilution of india and Sec 1464 af the Incame Tax Act,
F981, and fo cansaquently sef aside the seme in fhe interests of justice.
»
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a
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Poaitioner!s
Nehru Stechum, New 2
EVeNYHTHE
S. The Principal Comrnissioner of Income Tax - 4, Hyderabad Aayakar
Shavan, LB Stadium Road, Sasheerbagh, Hyderabad - 500 O04.
TRIANGaNa.
4, The Principal Chief Commissioner af Income Tax, Andhra Pradesh
and Telangana, Hyderabad, Roorn No. 922, Sth Floor, 8 Bloxk, IT
Towers, 1042-8, A. Guards, Hyderabad ~ 500 004, Telan gana.
. The Income Tax Officer, Ward 2(1}, Guntur, Incorne Tax Office,
Lakshmipuram Main Road, Guntur - 500 008, Andhra Pradesh
oh
Respondent's
Petition under Article 226 af the Constitution of india praying that in the
circumstances stated in the affidavit fied therewith, the usp ourt may be
pleased fo issue a Wit of Mandamus or any other appropriate Writ, Order or
we
sanneie
4m
ond
me,
oss
mB
4
Clrection, declaring the order passed by the 1" Respondent, u/
144 vw Seo. 1448 of the Incorne Tax Act, 1991, dated 30.02 2024, bearing
DIN and Naetice No. [TBAAST/S/147/2025-244081728017(4}, far the
Assessment Year 2015 -16 as arbiirary, Hegel, bad in few, vold-ab-initic,
vViddative of the principles of natural justice, apart from being violative of
Articles 14,727 }(g}) and 265 of the Constilution of india and Sac 7484 of the
income Tax Act, 1961, and fo consequently set aside the same in the inieresis
IA NO: 1 OF 2024
Fettion under Section 197 CPC is fled praying thal in the
crycume@tances slated in the affidavit fied in support of the writ geliton, ihe
High Court may be pleased to stay all further preceadings, including any
recovery, pursuant fo the order passed by the 1" Respondent, ufs 147 rv
Sec. 144 ray Sec. 14468 of the Incame Tax Act, 1861, dated 29.02 2024,
bearing DIN and Notice No. ITBAVAST/SM 47 /2025-24/ 10817258171}, for the
Assessment Year 2075-15, pending disposal of WR No TIS of £024, an the
fie of the High Court,
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SREVIUHAY K. PUNNA.S
Ns The Andina
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Secretary, Mr. Srih
WP.NO
se
natural justiog, apart fromm being violative of Articles 14,
the Gonsiffulion of india and See 1484 of the income Tax Act, 1884, and f
consequently set aside the same in the inferasis of justice.
iA NO: 1 OF 2024
+FPefiion under Section 197 CPC is filed praying that in the
croumstances stated in the grounds filed in support of the petition, the Nigh
Court may be pleased to stay all further oreceedings, including any recovery,
pursuant fo the order passed by the 1" Respondent, ws 147 nw See. 144 nw
mec, 1445 of the Income Tax Aci, 1961, dated 08.05.2024, bearing OIN:
TEAIAS TS SF /2023-24/ 106211754211), for the Assessmant Year 2016 - 17.
Sending disposal of WP 11382 af 20e4. on the Nie of the High Court
The petition coming on for hearing, upan perusing the Petiion and the
affidavit fled in support thereat and the order of the High Court dated
08.08.2084. 19.06.2084 & (5.07 2024 made herein and upon hearing the
arguimenis af Sri AV A Siva Kartikeya, Advocate for the Petitioner, on Vuhay
K Pura, learned Senior Standing Counsel for Income
raspondenis:
WP NO: Tiao) OF 2024:
Reafweent
Mis. Sri Eswar Ecueational and Rural Development Society, Blo. MIG. 184,
APHB Colony, Quddapah - 576 004, Andhra Pradesh Represented by is
Prasident, Mr. Annakondu Venkata Subbareddy, S/o. Mr. Agpakondu Bali
Reddy
PETITIONERIS
AND
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The petition coming on for hearing, upon perusing the Petition and the
afidayit fled in support thersef and the order of the High Court dated
OS0S 2024, 19.08 2024 & 18.07.2024 made herein and upon hearing the
arguments of Si A V A Siva Kariikeya, Advocate for the Petitioner, Sd Vihay
K Punna, learned Senior Standing Counsel for income Tax Department for the
respondents:
WP NO: 17882 OF 2034:
Between:
Wis. Spariek Ceramics india Limlied, Regd. Off Narsingapuram Mitte
FalemMancdraqi Taluk, Chittoor, Andhra Pradesh-O1? 102. Rep. by fs
Authorized Signatary, Sn T Man
Petitioner
AND
1. The Linton of india, Represented by ts Secretary (Revenue), Ministry of
Finance, Denariment of Revenue North Black, New Oelhi~ T1G004
2. The Principal Chief Commissioner of incame Tax, National E-
AssessmeniCentre, income Tax Oeparirnent, Delhi, 2nd Floar, E-Ramp,
Jawaharlal Nehru Stadium, Gaihi~ 110 003
The Assistant Commissioner of income Tax, Circle 1/1}, Tirupall.
fa
4. The Additional oes Depuynesisan Commissioner af income Tax,
National Faceless/E-Assessmant Centre, Oelhi, income Tax
oo
Deneriment, Delhi, 2° Floor, E-Ramp, Jawaharlal Nehru Stadium,
Delhi? 1QQ03.
& Assessrient Unit, income Tax Depariment,
Raspandenis
Petition under Article 228 of tha Constitution of India praying that in the
circumstances stated in the affidaved fied therewith, the High Court may bs
meased to issue a writ, order or direction more particularly ong in the nature of
Wnt oof Mandamus Notice bearing (TBAVAST/FA48ASCNYEOS1-
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TEAVASTAS/TSG/2029- 24M OSS1OB7ES(1) dated 21.03.2024 fDemand
; padi enya tt Sah gen ane Soph es . fhe a Tee wey Ss + * sy 3 oN Bed who awk
Notice") and notice of penally No. ITBAUPNLIS/OPOA0083 -24.N DSS OBORRES
: 3 FR eT ps a ss
tated 27.03.2028 ("Penalty Notice") passed by the 8" Respondent, Pending
disposal af WP 171562 of 2024, on the file of the High Court,
The petition coming on for hearing, upon perusing ihe Pelitian and the
afidavit fled in support thereof and the order of the Nigh Cour order dated
WO.Q5,2024, 19.00.2024 & 19.07.2024 made herein and upon hearing the
arguments of Sri ChallaGunaranian, Advecate for the Pellioner, Sri Viay
* Punna, learned Senior Standing Counsel for Income Tax Department for the
respandents:
WP NO: 11882 OF 2024:
Retween:
Yenkata Raia Srinivas Somriidala, S/o Purnalah B, Aged about 54 years,
Oes. Business, O.No.4-20-24, Ring Road, Guntur, Andhra PradeshS2o00s.
Petitioner
AND
j. Assistant Commissioner of income Tas, Circle 2¢1}, Gurtur, income Tax
Office, Lakshmipuram Main Road, Guntur, Andhra Pradesh-S22006
2. The Principal Chief Commissioner of income Tax, AP and TS, 19
Floor, C-Blook, LT. Towers, 10.253, AG. Guards, Hyderabad-S00004.
The Assessment Ure, income Tax Department, National Faceless
Assessment Centre, Delhi, Ministry of Finanes, Room No. 467, 2
Floor, E-Ramp, Jawaharlal Nehru Stadium, Dethi-1 10003.
Responiants
a
Petition under Aricie 826 of the Gonetiution of (nelia oraying That in the
cumsiances siaied in the affidavé Hied therewith, the High Court mey be
Cre
¢-
meased fo iseue a wri, ordar or direction, more particularly one in the nature
of Wil of Mandamus, declaring the Assessment Order di. 19.07.2024 we
ed fi
by the Grd respondent ufs #4? rays 7144/1448 of the Income-tax Act for ,
ad
issued by fhe JAO (
¥
s
N
nd sontrary to the P
egal, a
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WRIT PETITION NO: 11468 OF 2024
Sahweeans
Pottioner
AND
1. The income Tax Officer, Ward-1, Anantapur, Incorne Tax Office, 3°
road, New Town, Anantapur. Andhra Pradesh-STS004.
Is
The vince Chief Cammissioner of Incorne Tax AP and TS, 10" Flor,
C-Block, 1). Towers, 10-2-3, A.C. Guards, Hyderabad:800004.
3. The Assesarnent Unit, income Tax Denariment, National Faceless
:
ot
mits
ohh
Assesament Centre, Delhi, Ministry of Finance, Roam No. 407, 2°°
Fioor, E-Ramip, Jawaharlal Nehru Stadium, Delhi-1 1a0no
Respondants
Patiion under Article 225 of fhe Constitution of india is filed praying that
in the circumsiances stated in the affidavit fled therewith, the High Court may
$e pleased io issue a writ, order or direcfinn, more particularly one in the
nature of Wit of Mandamus, declaring the Assessment Order di, 15.03.2024
nasged by the 8° respondent u/s 147 row.s 1448 of the Income-tax Act for
AYN, 2016-17 vide DIN No. TBAASTIS/147/9023-24/108 SSS1 S507 OH}, which is
passed @S a consequence of the order passed u/s T48A(d) di 1S. QS 2085
vide DIN No. TEAASTIF/T488/2028-20/ 105005443007) and the notice u/s
(46 dh27.09 2025 vide DIN NotITBAIAST/S148 Y2082-2S 1 OS O38 108Q 7},
masued by the e yaoU respondent) instead of FACK3™ reapandent, tat too
conirary to the provisions of Sec. 149 of the Act, as void, egal, and cuntrary
fo the Frincipies of Natural Justice.
IA NOs OF 2024
uf
Petition under Section PS) CRC is fied preying [hal in the
circumstances stated in the atidavit fled In support of the wri setition, the
High Count may be pleased to stay all further proceedings oursuant io the
Asswasment Order df 13.08.2024 passed by the 3 raspandent ue 147
rwieit4s of the Incometas Act for AY. 2076-17 vide RIN No-
PPBAVAS TIS 4F/2024- 24/1062 51200701) , Pending dispasal af WP T1168 of
2Oe4, on the fie of the High Court.
SS
Sri Gundu Manmohan A
WRIT PETITION NO:
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b. ihe notice issued by the 1" Respondent, u/s 148 of the Incore Tax
Act 963, dated (TO.04 2024, bearing OIN and Nofice No
BAVAST/S/148 (/2024-S8/4084087241(1), for the Assessment Year Q017-
@S artitrary, Hlegal, bad in law, vold-ab-initie, violative of the principles
of natural justice, apart fram being violative of Articles 14.49(1 Kg) and S65 of
the Constitution. of india & Sec 146A of the Incorne Tax Act, 1981, and to
consequently set aside the sarne in the interssts of justice.
IANO: 1 OF 2094
Pettion under Section 181 CPC is fled praying that in the
nircurstances slated in the grounds filed in support of the writ petition, the
High Court may be pleased to stay all further proceedings, including any
recovery, Dursuanl ihe notice issued by the Ist Respondent, u/s 148 of the
income Tax Act, 1861, dated 1§.04.202@4, bearing DIN and Notice New
IBAASTISM48 1/2024- 25/1 06408724101), for the Agssassment Year 2017 -
18, pending disposal of W.P.No.1 1401 of 8024. on the file of the High Court
The petition coming on for hearing, upon perusing the Petition and the
afidawl filed In support thereat and the earlier order of the High Court dated.
VONS.2024, OL.OF 2024 & 12.07. 2024 made herein and upon hearing the
arguments of SLA V A Siva Kartikeya, Advocate for the Petitianer, SA Vihay
& Purna, learned Senior Standing Counsel for Income Tax Department for the
respondents.
WRET PETITION NO: T1781 OF 2024
Sehween:
Kusam Koll Reddy, S/o. Late Nagendra Reddy, Age- 85 years. Presently
residing at HLNo.6-97 7/582, Opposite Court, Jaggaypet, NTR (erstwhile
Nrishna) District,
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WEP_No. T1781 of 2024, on the Ne of he High Court.
The pelfion coming on for hearing, upon perusing the Paeiiion and the
afidavil fied in support thereof and the earlier order of the High Court dated.
10.05.2024, O10 2024 & 12.07 S024 made herein arc upon hearing the
arguments of Srik Jyathi Presad Advocate for the Petiioners, Sri \Vahay &
Punna, Standing Counsel for Respondents.
WIRE PETITION NO; 72989 OF 2024
Between:
Andtra Pradesh Stale Handioom Weavers Co Operaliv
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Having Ne address af 71-10-30 Lalacheruvy Road, Rajahmundry, East
Gotavarl S3S108, Represented by Hs Authorized Signatory, Mysor
°
Nageewara Reo. S.a Mysore Ramaish, Aged about S89 Years, Rio.
Nyderabad
Patithanar
AND
{. Tas National Sacelass Assessment Center, Income-lax Department,
New Delhi, india
2. Incame Tax Officer, Ward 201), Ralamahendravaram
3. The Assessment Uni, income Tax Department, Ministry of Finances
Goverment of india
Respandenis
Fetifion under Aricie 225 of the Constitution of India is Hed praying thal
in the circumstances stated in the affidavit fled therewith, the High Court may
he pleased io issue a writ, order or direction, more oartiaulary in the natu
writ of mandamus declaring order under Section 14SAid} dated 30-038. 2023
3 eer ane ; : 2 2 SAPS EY | Ss ey gin. ° . Ps SY SER eee
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*. The Principal Chief Commissioner of Income Tar, Andhra Pradesn and
Telangana, Room No. 882 Sth Floor, 'RB' Block, LT. Towers, 10-2-3, AG
Guards, Hyderabad - S00 O04,
3. Assessment Unit, income Tax Heparinent National e-Asseasment
Center, New Dathi Room No. 401, 2°" Floor, E-Ramp, .J@waharal Nehru
Stadium, New Oelhl P70 QOS.
Respondents
Patition under Anicie 228 of fhe Canstitution of India is fled praying that
in ihe circumstances stated in the affidavil fied therewith, the High Court may
be pleased fo Issue a writ, order or a direction, more partinularly one in the
nature of WRIT OF MANDAMUS or any other appropriate writ, order of
dyection, declaring L i. The order naased by the ist Respondent under Sectian
T48Afd) of the incame Tax Aci, 1961 dated OF. O4 2022 bearing DIN and
Nofice No TBAVYASTIF/148A/8022-25/ 104 S08 19970) dated OF 04.2022, for
Assessment Year 2018-2019 and i. The Notios issued by the ist Respondent
urider Section 145 of fhe Income Tax Act, 1961 dated 08.04.2022 bearing DIN
and Notice No, TBAJAST/S448 1/2082-23 4 Ih28 78507) dated 08.06 S022,
for Assessmant Year 2016-2079 As arbitrary, Hleqal, bad in law, wald-ab-ir
barred by time, violative of {he principles of natural fistice, apart from being
violative of Articles 14, 19{1ig} and 265 of the Canstiution of India and
Section 1484 of the Income Tax Act, 1961 and to consequently set-aside the
same in ihe inferast of justice
IA NO: 1 OF 2026:
Petition under Section ($4) of CRC is fled praying that im ine
sircums|iances stated in the affidavit fled in sunmort of the writ petition, the
High Court may be pleased to stay all further praceedings, Mcluding any
recovery, pursuant to the nofice issued under Section 148 of the Income Tay
Be
Ach, 7951, dated Uy O46 S022 SSaring DEN and Notios
ae
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a} is therefore prayed that in fhe facts and circumstances of the case,
iis Monbie High Court may be pleased to issue a writ, arder or direction more
particulary the one in the nature of Writ of Mandamus daclaring
ITBAIASTIF A ASAISCNYSO21-22/ 104 OSS88S0) dated 200 2022 under
section 1484 G) of the Incame Tax Act, 1861 and the Order passed' uncer
Section 148 A (cd) bearing ITBAIAS TIF SS A/2022-23 082045440) dated
OF. G4. 2082 and the notice under Section 148 of the Income Tax Act bearing
ITBAVAST/GMAS P2022 Saf OdseP Seen) dated 08.04.2022 issued by the
ard Respondent for FY 2077-18 as being arbiirary, Hegal, urre@aqsanabie, In
contravention of Section 1484 of the Income Yax Act apart Fram being
¥iolative of ie principles of natural justice and Ariicie 14 af ihe Cansttution of
india and consequently sel aside the same.
b) ane Show Cause Notice bearing PTSAYASTIR 47 SCNY2OS0-
Aff O59S2 18230} dated 09.01. 2024 and passing the consequent order under
section i47 fo ow a 344 rasd wih section 7448 of the EA bearing
ITBAIAS TAG M14 7 /2083-24/ TOGR0S7 7811} dated S0.05.2024 and Notice of
Demand under Section 156 of the [TA bearing PTRAYAST/ON Seeoss-
S41OS8037 8980) dated 20/08/2024 issued by the 3° Respondent for the FLY.
207 F-20186 am Penalty Natines Penally Nofices bearing
IT BAIPNLIF (2 POAIZ024- 28/1 O84 5S 7580} dated 30.04 2024 and
PTBA/PNLUS/ETOA202 3341088037 972(1) dated 30.04.2024 issued by the <°
Respondent ag being arbivary, egal, unreasonable, in contravention of
Sectian 148, 147 anc Section 1448 of the Incame Tax Act apart frarn being
violative of fhe principles af natural justice and Article 14 of Ihe Constitution of
india and consequently set aside the same.
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WRIT PETITION NO
ed
AND
4. Assasement Unit, incorne Tax Department, National e-Assessmert
"wn
Canter, New Dathi, Room No. 404, 28 Efsor, E- Ramp, Jawaharial
Nehru Stadium, New Delhi - 170 002.
pd
The Income Tax Officer, Ward 1, Ongole, Income Tax Office, Roshan
th
The Principal Chief Cammissianer of Income Tax, Andh ra Pradesh and
ine. Ram Nagar, Cingole - 523 001, Andhra Bradesh
th
;
Telangana, Hyderabad Room No. 922, 8" Finar, ' B Block, iT Towers,
1.23, AC Guards, Hyderabad - S00 004, Yelangan
" _Rospondentls
Patton under Article 226 of the Constitution of India is fled praying nat
in the clroumstances stated in the affidavit fled therewith, the High Court may
be pleased to issue a Writ of Mandamus or any other appropriate Writ, Order
or Direction, declaring thal
a the order passed by the ist Resnondent, u/s 147 nw See. 1442 of
the Incorne Tax Act 1961, dated 34.70.2028, bearing DIN and Notice No.
ITBAVAST/S4 He023-2M TOSPS3S540/ 1), for fhe Assessment Year 2016-1?
b. the consequential orders passed by the 7° Respandent, levying
penalties u/s 2770) ib) of the income Tax Act, 1907 u/s 27 1P af the Incame
Tax Act, 1967, and afs 2PUiNe} of the Income Tax Act, 1881, dated
47.04 2084 | 23.04 2024 and 24 G8 2024 | hearing
DIN TBAVENIJFIO Tt HD VS024-25/108420419Si1Th TTBAYPNLIR2 7 1P/20s4-
2A ONO GENIE {oVeE024-QSN 08431 7S1s C1}, mspectively,
sasment Year 2O16 -
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as arbitrary, Hlegal, bad in law, voubab-initie, violative of the principles
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sapes wh i oe tS ak OE a tees it ee ed a £4, wie? ae a oe ben oe
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ge | Re, Ee tee ee are Be fame
a Ee ven 'cong agente t Pemeat ? gy £ft : ree ball fn an Aeeet feed
. oh Fa . 1G & ° an EE aD cs i re oa "pt ae eG OS x re we
tes co @ & fw ¢ ag a a ne ane oo a
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iy aS ne BR Be 5 rr aa: i ee a ey ets
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& 4 a an an ee re mn wi CO We be :
a won a I $ eS oo 2 cae
nS a eS. aor ge : @
: RB OL eS
2. The ineorne Tax Officer, Ward 1 (1), Vishakapatinam, Room No. 407, 4°
Fioor, Pratyakehakar Bhavan, MVP Double Road, Visakhapatnam - 530
O20 Andhra Pradesh.
3, The Princigal Chief Commissioner of Income Tax, Andhra Pradesh and
Telangana, Hyderabad Room No. 922, 9° Fimar, B Block, LT. Towers,
{O-2-3, AC Quards, Hyderabad ~ 500 004, Telangana.
, ... Respondentis
Petition under Anicie 228 of fhe Constitution of India is Ned praying thal
in the circumstances stated In the affidavit fied therewith, the High Court may
be pleased fo issue a Writ of Mandamus or any other appropriate Writ, Order
or Direction, declaring that the order passed by the 1" Respondent us Ty
rwis 144 rivwis 1445 of the Income Tax Act, 1951, dated £6.12. 20235, bearing
OIN- FTBAVAS TG) 14 72083-2497 0591458850} for the Assessment Year
2OTS&18, and
b. the consequential orders passed by the 1" Respondent, levying
penallias-
i ifs 279F of the Income Tax Act, 1961, dated 25.065 2024, bearing
CHN- ITBAVPNLIB(27 TRYS024-25/1 0852 13091 C1),
Houvs 277 C1) of the Income Tax Act, 1961, dated 37.Q8 2024, bearing
Ne ITBAVPBNUPF (27 1 Wb ve024-2 8/4 OB S20445801), and
if uve 2770 ie) of the Income Tax Act, 1981, dafad 12.06.2024, bearing
23
DIN- PBAIPNLIFI2 73 Wevetes-25/4 O8S588425(1}, for the Asacasment Year
as arivirary, Hiegael, bad in law, vold-ab-initio, violative of the orincinies
of natural lusice, apart fram being violative of Anicies 14 39C Na} and 255 of
the Constiitutien of indla and Seo 4SA of the Income Tex Act, 1981, and
consequently set aside the same in the mvierests of pustice.
TRE 2088
2
<
IANO:
oe
Section
ureier
Patton
of the wri
ny
MN
ape
Diner
recovery, pursuant fa o
order of the High Court dated,
"Fooe
*
x
WRIT PETITION NO:
Sehyaan
Faas QF 26e8
OCOD
x
eZ
ROO
wa ted:
cuniue-
§
Raed,
Patitionaer
AND
ony
Chairpers
we
vy
diya P
Naw
u
rabac
Princigal Carmissionar of Income Tax, 1® door, SVR Plaza, D.Ne. 40-
tae
46-15, Revenue Colony, Siddhartha Public Schoo! Koad,
Moghalrajpuram, Vijayawada.
4. The income Tax Officer, Ward No.d, Gop. Sai haba Temple, Bose
| Road, Tenall, Guntur District, Andhra Pradesh.
Respondents
Patition under Article 225 of the Constitution of India is fled praying ihat
in the ciroumstances stated In the affidavit fled therewith, the High Gourt may
be pleased to issue a writ of mandamus or any other appropriate writ or order
declaring the Impugned Order Ot 28-03-2024 bearing No. DIN & Notice No.
ITBAIASTIF) (48AS023-20288/10
OL 38-05-2084 bearing CIN & Notice [TBAJAST/OTAS T2035
20244108354 19001) Uls. 148 of the Income Tax Aci 1961, as being Negal,
an
fA of the Constitution of india and
TOSBHSe1OHi1) and the consequential notes
aritirary and violative of Aricies 14,
Section 149 of Ihe Income Tax Act, 1961 and consequently sel aside the
impugned Order Of 284-2024 bearing No. DIN & Noting No.
ITRAIAS T/FA 48 A/8025-2004/1 0G3538 1080) and the consequential notice OF
98-09-2094 bearing DIN & Notice No. (TBAVAST/S148 T/20eS5-
S024/1 06384 19004) Us. 148 of the Incame Tax Act, 1967.
IA NOQr 1 OF £024
Petition under Section i181 CPC is filed praying thet in he
circumstances stated in the affidavit fled in suppart of ihe writ petifion, the
High Court may be pleased to slay the operation of ihe Order DL 25- 33-2084
bearing No. DIN & Nolice No. [TBAMAST/FT48A2023-2024/1 063538 10000}
and the consequential notice DL 28-03-2024 bearing DIN & Nolce No.
TEAVASTIS 148 (/S23- 2084/1 O6354 190004) U's. 148 of the Income Tax Act,
'
1881, pending disnonsal of WP No 1a412 of 008 an the fle of the High
Court,
Fhe peliiicar
~
TSHSe OF 20e8
x
*
WRIT PETITION NO:
<
*
Reiwean:
<
4
Panthuly
&
raney
iy
S
4
AY
anammapel, Tenall,
Gang
Maehhiorer
AND
Finane
=
CHS
°
¢
Tax, Ancdh
sa 2D No. ¢
S
Ban
&. The income Tax Of
Ressondants
ITRAIASTIF 1 ABA2023-2024/ 108388908!) and the cansequantial notice i.
20-03-2084 bearing DIN & Nefice No. ITBAIAST/ONS V/e0c3-
2024) TOBGSFOSZ21) Ls. 448 of the Income Tax Act, 1961, as being "
arbitrary and violative of Articles 14, and 200.4 of the Conatitulion of India a
Section 140 of the Income Tax Act, 1881 and consequenily set aside the
impugned Order Dt 30-05-2026 - beating No. (HN & Notice No.
ITBASAST/FI48A/O023- 224 1OS3GG09R(1} and the notice DY 30-02-2024
bearing DIN & Notice No, [TBA/AST/S 148 _1/2023-2024 100070229) Us.
148 of the Income Tax Act, 1961.
IANO: 1 OF 2024
Petition under Section 151 CPC is filed praying [hat in ins
clreumstances stated in the affidavit fled in support of the writ petition, ine
High Court may be pleased to stay the operation of the Order DI 30-05-2024
bearing No. DIN & Notice No. ITBAIAST/F 148 A/2023-2084/1TO8350088(7) and
the consequential no otce DL 30-03-2084 bearing DIN & Notice No.
ITBAVASTIS 148 12085-20847 0898 7092201) Us. 148 of the Income Tax Act,
4981, pending disposal of W.P.No. 13488 of 2024, on the file of the High
Court
The petifion coming on for hearing, upon perusing the Pelion and the
affidavit filed In support thereof and the earlier order of the High Court dated,
O4.07 2024 & 12.07.2024 made herein and upon hearing the arqumentis of
Sr.Marri Venkata Ramana Advocate for the Peftioner and Sri Vilhay K Punna,
Senior Standing Counsel far Income Tax for the Respondents.
WRIT PETITION NO: 12460 OF 2024
Sotween: :
Satyanarayana Reddy Munnangi, 1-7-A, Kondiparru, Pamarry, Krishna
Distriei Seid 157, Andhra Pradesh
ew : es rheed ee Seve se hese
& b see . 2 Gg BD
ee ; fa fe eo Ee fee a Ch
o ea oe wo, te aS i on Op a
aed te a a" fy OB "3 se oad ba
pies BT & cs oe e fee oy age
eet won. enw we ee ay Gee. Z ee we 4 ne "epee
3 Bs ce noes nc a . €3 me fe OES
° Bee OG be eas bb vgn, id Loe tad ced Soe
vb. tp [<3 DAE fr we "ee og. £3. ae 3 stped ey. es re
% "9 fone bbe OF OO % e lo en he
vm Oe oS Sree bee ge fe oy a os a oe on
ics es as koe a : By ie , & oo
ge < Ean Be gh we BR ves 4
% " anes Be a: aa ne cane
tage te ie ree , ". ae a 75a pre, os
wee bee "eo ie eh wy Gm Te wp
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"59 % "nat ae "tagy coe pre om AG nee
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IA NG: 1 OF 2026
Batition under Section 181 CRO is fled praying that in ihe
circumstances slated in the affidavit fled in support of the writ pelican, ihe
High Court may be pleased to order stay of all further proceadings for
'f
ae
Re 20.32 085) Including any necovery, pursuant fo the demand notice under
Section 158 iesued by the respondent pursuant to Section 147 read with
Section 1448 of the Act, 1961 for the Assessment Year 2016-17, panding
disposal of WLP No. 18480 of 2024, an the fle of the High Court.
The petition coming on for hearing, upon perusing the Petition and the
affidavit filed in suppor thereof and the earier order of the High Court dated.
OFO7 2024 & 12.07. 2024 made herein and upon hearing the arguments of
Br E Sanieeve Rao Advocate for the Petitioner and Sri Vibay K Funna,
Senior Standing Counsel fer income Tax for the Respandentis.
WRIT PETITION NO: 14128 OF 2024
Between:
Macdugula Primary Agricultural Cooperative Sociely Limited, DR No. 340
Cio.8 Venkata Ramanamurth, Gavara Street, M Koduru, ¥ Madugquia MDL,
Visakhapainam, 521027, Andhra Pradesh. Rap by is Authorised Signatory
Bore Eswara Rao
Petitioner
AND
1. The Union of india, Ministry of Finances, Rep. by is Secretary, 160-8
North Block, New Delhi- 110 0074.
2. The Income Tax Oificer, , Ward 2:5}, Visakhapainarn income Tax Office,
infinity Towers, Sankeramatam Road, Visakhapatnam Andhra Pradesh
3. The Principal Commissioner of incorne Tax -], Incame Tax Office, if
CWice, hfiity to towers, Sankaramatam Road, Vishakhapainam Andhra
Fraciesh,
Respondents
mi.
<
a
Le
ia, New
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ware
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eye
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3
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ny
¢
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s
ng vie
{ OF 2024
and
a
x
incurmsiarn
i. issue a Wri, Order
2? 83.2083 u's. 488A!
of M
be pleased fo
and bei
iA NO
at
c
SS
The petition coming on for hearing, upan perusing the Petition anc the
affidavit fled in support thereof and the earlier order of the High Court cated,
05.07.2084 made herein and upon hearing the arguments of Sri Polkempally
Payan Kumar Rac Advocate for the Peliioner and Gri Vihay K Punna, Saror
Standing Counsel for Incame Tax, for Respondents,
WRIT PETITION NO: 14735 OF 2024
Between:
Nathavaram Paces Lid., W 158, Nathaveram Village, Nathavaram Mandal,
Anakeapall, 887718, Andhra Pradesh, Rep by fis Authorized Signatory G.
Adinarayana
Petitioner
ead
wendy
he Union of india, Ministry of Finance, Rep. by is Secretary, 166-B
North Glock, Naw Delhi- 710 O07,"
The incame Tax Officer, Ward 2(5), Visakhapatnam income Tax Ovics,
fad
infinity Towers Sankaramatarn Road, Visakhapatnam Andhra Pradesh
The Principal Commissioner of Income Tax -1, Income Tax Office, IT
ie
Office, Infinity towers, Sankaramatam Road, Vishakhapainam Andhra
Pradesh,
4. The National Faceless Assessment Centre, Income Tax Deparment
Ministry of Finance Govi, of India, New Dein.
Respondents
Pettion under Article » 225 of the Constitution of India is ed praying thet
in the circumstances staked in the affidawi Med therewith, the High Gourt mey
be mieased to
i. issue @ Wirt, Order or Direction more particularly, one, in the nature of Wie
of Mandamus, declaring the order gaesed by the Respondent No.2 dated
Ni
3
23
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es une
RS
vk
$
iolative of Articles T4, 4
Ni
x
and being ¥
So
4, Set aside the Ordar dated Os .O¢ S08
Respondent No
arbitrary, bac
2
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4 oo a ape es ae os ie as we $ £4
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oa re ¢ £% pot panne, 9.
agen ~ gn Ce ce ES 3 a3 eA Sh coe tee
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ed BE Bom Oe SF gee ge iB es
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ae @ @ 2 & Ge Be 6 & 8 ow oe
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hen eed May we bees eh a . £5 oe iA rs 2
oO Bee BB os he Ae Oe
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199
Visakhapatnam, S31087, Andhra Pradesh. Rep by its Authorized Signatory,
Sora Eswara Rao,
Rettioner
AND
4. The Union of Indie, Ministry of Finance, Rep. by its Secretary, 166-2
Narth Block, New Delhi - 110 O07.
3. The Income Tax Officer, Ward 2(5), Visakhapainam Income Tax Ofice,
infinily Towers Sankaramatam Road, Visakhapainam, Andhra Pradesh
3. The Principal Commissioner of Income Tax -[, Incerme Tax Office, IT
Office, Infinity towers, Sankaramatam Road, Vishakhspatnam Andie
Pradesh.
4. The National Faceless Assessment Centra, Income Tax Depariment
Ministry of Fi nance Gent, of India, New Osihi,
Raspondants
Patition under Article 228 of the Constitution of India is Ned praying that
in the circurmstances stated in the affidavit fled therewith, the High Court may
he pleased fn
{. issue a Writ, Order or Direction more particularly, one, in The nature of Wail
off, Mandamus, declaring the arder passed by the Respondent No.2 dated
02.04.9022 ws. 148A) and Notice issued by the Respondent No.g under
Section 148 of the Income Tax Act, 1861 dated OF:.04 2082 as Hegal,
arbitrary, bad in faw, void ab inilie, violative of the orineioies of natural justice
ard being viclaiive of Artic cles 14, 19 and 265 of the Constitution of India and
consequanly,
1, Set aside the Order dated 02.04.2029 u's. T48A(d) and Notice issued by the
Respondent No.2 under Section 148 of the Income Tax Aci, 1957 dated
os
O4.04 2082 calling for the return of income of the Petltioner for AY 2018-72
and any consequent proceedings as lacking in jurisdiction.
oy
Arganda,
Petifioner
Naat
rant fo not
oh
rans
unc direat the Depar
ae
y
%
y
a the arquirienis <
SS
nao
a
the High
STH
x
™
q
me
qd upen i
x"
recovery of dem:
s e@arier order af
GF 2084
AND
=
z
TIS4
s
x
Court may be
ioh
at
a
wS
<
IANO: 4 OF Sosd
® Punrea, Senior Stancdins
Belween:
x
lake any coercive steps
WRET PETITION NO
Eee
Respondents
thution of india is Hes
x.
GES
Xe
ne GS
a
be pleased to issue a Writ Order or Direction, riore particularly in the nature
of Win of Mandamus declaring that the Show cause notice issued by the 1
respondent in DIN No, TBAIASTIFM43(5 SYXSO SCNY2 2a-24/ (O81 P2495 717)
dated 29-2-2024 and the consequential Assess:
ITRAIASTISN43(2ya02S-24/108S07 18111), Dated 27-2-d024 for the
Assessinent Year 2028 - 23, ufe 144(3) nw Sen. 1448 of the Incarie Tax Act,
%
3
&
ad
oak
ct
ice
£2.
G
ac
a
om
Zz
fO8(, as arifirary, legal, bad in law, voick -ab-iniiio, violative of the principles
of natural justice apart from being violative of Articles 14, TOC) Ng) and 285 of
the Constitution of India, and cansequantly sef aside the same in the interes!
of justices, and consequantly eet aside the same.
IANO: 1 OF 2024
Petition under Section 157 OPC is fed praying that mo the
siroumetances stated in the grounds fled in support of ihe writ petifian, ihe
High Court may be pleased to grant stay of all further praceedinas, including
any recovery in pursuance of the impugned order passed by the T"respondent
in DIN: ITRAVASTISN 43(3NS023-24/1 08307 18111}, Dated 21-32-2024 for the
Assessment Year 2022 ~ 25, u/s 14313) nav Sac. 1448 of the Income Tax Act,
1961, Pending disposal of WP 11547 of 2084, on the file of the High Court.
The petition coming on for hearing, upon perusing the Petition and the
affidayil fled In sumporl thereof and the earlier order of the High Court dated.
O8.O7 2024 & 12.07.2024 made herein and upon hearing the arguments of
SrV Siddharth Reddy, Advocate for the Petitioner and af Si Vihay KR. Funna,
Standing Counsel for respondent Not, The Deputy Solicitor General of India
for Respondent Noe
Y
ey
x
WRIT PETITION NO:
Rohvee
JAP2S OF 2024
A
Rx
aE
Mifs Arha@an Ferrous
oye
Senihane
So
res
oP etitio
AND
The Assessment Uni,
¥
. Respondents
Patton une
gee fo i
°
oe
.
ig
<
3
be 6
in CHN Nol?
rary,
arb
JOGT, as
the iverest of fustics, and
¢
>
TOF 2084
»
x
IANS
"to
p
wiped
cheat
a
ae
3
aad
y
x
oYCcHTStS
any recevery in pursuanoe of the mpyaned order passed' by the 1°
respondent in DIN: [TBAVAST/Si444/2023-24/1062925406 ef). far the
Assesament Year 2022 - 23, us 1438/3) rAw Sec. 1448 of the Incame Tax Act,
4961, dated 19.3.2024, pending disposal of WP.No.11723 of 2024, on the fe
ofthe High Cau.
The petition cerming on for hearing, upon perusing the Petition and the
affidavit Hed in support thereof and the earller order of the High Court dated.
s
O8.07 2084 & 12.07 2004 made herein and upon hearing the arqumenis of Sn
VF Siddharth Reddy, Advocate for the Petiioner and of Sri Vijhay K. Punne,
Standing Counsel for respondent No.1, The Qepuly Solicitor General of Inc
for Respondent Nos.
WRIT PETITION NO: 33606 OF 2024
Hehvesn:
Simi. Lakshrni Sammoeta, 20-333, Chilakalapudi, Machiipainam, Krishna
istrict 827002, Andhra Fradesh.
Petitioner
AND
4. The Income-lax Offiner, VWard-1, Machlisainam, 20/226, Paraspet,
Machilpainam-52 1001, Krishna District.
2. The Principal Chief Commissioner of Incamestax, Andhra Pradesh &
Telangana Region, Roam No.822, 9" Floor, B-Block, | T Towers, 1023
AC Guards, Hyderabad-500 O04, Telangana.
an
The Assessment Unit, Income-tax Department, Natignal Faceless 8-
Assessment Centre, Room No. 401, E-Ramnp, Jawaharlal Nehru
Stadium, New Delhe 110 208.
4. Union of India. rep by lis Principal Secrefary Government of India,
Winistty of Firance, eisor Joavan Che
Delhi 10 OO,
eo Bullding, Sarnaad Marg, New
Responds
2
UP MAY
¢
Ry
&
we
igh ¢
e
, the H
"
=
' therewith
£
4
Qyit He
f
& clroumstanoss stafad in ihe a
§
nm
.
Te
SEY
*
WY AAY ¢
her appropriate \
oe pleased fo issue Wirt of Ma
Cyrection deck
OF
ae:
been
weate:
ent
responden
onncipies of natural
without juriediction, ana
S
1 QE 2084
°
*
iA NO:
$
A
PRORP Fae ed
Sie CS
ae
read with
dispasal of WLPLNe
we
Fhe petifior
affidawis
WP NO: 14808 OF 2024
Bebween:
Naveen Kummer Suredd!, So. SureddiSree Rarma Murthy aged about <4
years D.NO §8-9-1, New Karasa, N_A.D (PO) Vishakhapatnarn 550008,
Andhra Pradesh PAN BAVPS8942Q.
. Petiioner
AND
{. The Union of | ada, Ministry of Finanos, Rep. by fis Secretary, 10-8
North Block, New Dethi ~ 240 001.
2. The Incame Tex Officer, Ward 27), Vishakhapainam, iY O¥fice, Infinity
towers, Sankaramatam Road Vishakhapainarn, Andhra Pradesh,
SS0018
fe
oe
The Proneinal Commissioner of income Tax, Income Tax Office, Ray
Kamal Complex, Lakshmipuram, Main Rod. Ashok Nagar, Guntur
Andhra Reradesh - 522007
4. The National Faceless Assessment Centre, Income Tax Department
Ministry of Finance Govt, of India, New Delhi.
Respondents
Petition under Anicle 226 of the Constitution of india is fled mrayiig that
in the circumstances stated in the affidavil fled iherewith, the High Court may
wy
be pleased to pisasad to
i, lIasue a Writ, Order or Direction more particularly, one, in the nature of Writ
of Mandamus, declaring the order passed by the Respondent No. dated
27.05.9088 ufs. 148A(d) and Notice issued by the Respondent No.2 uncer
Section 148 of the Income Tax Act, 1961 dated 21.02.2089 as Hagal,
arbitrary, bad in law, void ab initio, violative of the principles of natural justice
and being violative of Articles 14,19 and 265 of the Conefilulion of India and
consequently,
y
coms Tax Department under Section 147
g
ot
me
§
AY
oF #
re
ursuent fo tAs
t
p
>
f demand
income of the Petitioner
tsk
Sactor
e
vy 3%
3
y
LIPEIS
*y
Respondent Nos
The petiix
fy
wWiances stated in
yy
{
NO.OF 2024
and any caneequer
ssessmen Order
i
&
jurmenis af
ben
<
Bs
{4618 OF 2024
*
x
Sohweet
WENO
t, Income Tax Offcer, Ward 1, Narsaracnet, Incorne Tax Offios 12-k+
1* Floor Prakash Nagar, Prakash Nagar, Narsaraopel, Andhra Pradesh,
599804.
é, Pr. Gammissioner of Income Tax, Vlayawada, SVR Plaza, D.No. 40-6
(8, Siddhartha Public School Read, Moghalraipuram, Viayawada-
3. The Assessment Unit, Incame Tax Department, National Faceless
Assessment Centre, Delhi, Ministry of Finance, Room No. 407, 2°
Fioor, &-~Ramp, Jawaharlal Nehru Stadium, Defhe 170003.
_ Respondents
Pettion under Ariicie 225 of the Constitution of india is fded praying thal
in the circumslances staled in the affidavil Med therewith, the High Court may
he pleased fo issue a writ, order or direcfian, more particularly one in fhe
mature of Wit of Mandamus, declaring the Assessment Order di. 28.08 2024
oaased by the Grd respandent ws 147 rows 144/744B of the Income-lax Aci
for AN. 2018-20 vide DIN No, ITBAYAST/SMSA7/2023-24/1 06088077204),
cansequant fo fhe order passed u/s 148Afd) df. 28.00.2029 vide DIN N
(TBAVASTIFM48A/2 O2S-32/10574885Ge(1}) and the notice
de28.03.2023 vide DIN No. TTBAIASTYS N48 VWedee- 23/105 1489005C4},
issued by the JAG (1° respondent} instead of FAO { (3* reapondent}, as vold,
wis LS
egal, and contrary to the provisions of Income-tax Act and contrary to the
Frincipies of Natural Justice
LANG.T OF 2024
Feition under Section tS1 CPC is fied oraying thal in the
circumstances stated in the affidavit fled in support of the writ petition, the
High Court ray be pleased fo sfay all further proceacings pursuant ta the
aS
Assessment Order df 29.01.2024 paased by the 3° reapandent u/s 147 rows
144/444dR of the incornedax Act far ALY, 2018-20 vide = DIN
yess
alts
consequent to the order passed u/s 148A(q) dl. OF D4 2022 vide DIN No.
ITBAVASTIFM48A/2082-23/1 042807 129C1) and fhe notice we 148
GLO7 04.9029 wee DIN No. ITBAMASTYG/14S 1/2082-23/1 04828727710},
iggued by the JAO (1% respondent instead of FAC" respondent}, as void,
Hegal, and contrary to the provisions of Income-tax Act and conlrary to the
Princinies of Natural Justice.
LANoT OF 2024
Petition under Section {51 GPC is fied praying thef in the
circumstances stated in the affidavit fled in support of the writ petition, the
Nigh Court may be 'oleae to stay all further oroneedings pursuant to ine
Assessrnent Order dt, 31.04.2024 passed by the 3" respondent ws 147 nw
4444448 of the Incometax Act for AY. 2015-16 vide DIN
No ITBAMAS TIS 47 (2023-241 08031 SOS404), pending cisnasal of
WP No. 14616 of 8024, on the fle of the High Court.
The petition coming on for hearing, upon perusing the Petition and ihe
affidavit Sled in support thereof and the earller order of the High Court dated,
12.07 DO84 made in LA.No.1 of 2024 and upon Nearing the arguments of Sn
Nandy Manmohan, Advocate for the Petitioner and SRUP.VINAY RUMAR for
respondents.
WP NO: 14877 OF 2024
Bohwean:
Vipparia Primary Agriculture Co-op Society Lid, Rep. By. Venkata Samba Siva
Reddy, CEQ, O No 7 105 Reddypalern, VinpariaRompicherla Guntur 522075,
Aridhra Pradesh.
AND
ay ¢
: 2-O-
cae
Y
Prac
.
don
Na, 4
6 -
Rt
By
Be,
S200T0
sri
-
pe
reg
<
FPR
=
<3
SS
3f
i
ie
XN
aN
: affiday
y
Fioor, E~Ramm, J
safture of Wit of Mandarnius
*
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MS QPOVISH
g
Ty
eatery fo f
a
PA No? OF 2068
Petition
adi
hey SP
No {TBAIAS T/S/ 147 /2025-24/ 108N248 28370), pending disposal of
WP No 146717 of 2024, on the fie of fhe High Court.
The petition cami ng on for hearing, upon perusing fhe Petition and the
affidavit fled in support thereof and the serlier order of the High Court dated.
42.07 2004 made in LANd1 of 2084 and upon hearing the arquinentis of Sr
Dundu Manmohan, Advocate for the Petitioner and SRLP.VINAY KUMAR for
respondents,
WP NO: 14625 OF 2024
Between:
Ramanaraddy Devarapatl S/o Rarreddy Devarapall, aged about O¢ years,
ec: Farmer, residing at # 3-O5A Reddpalem Village, Buchireddypaiem (Mad),
Nellore Andhra Pradesh - 5243505
.. Petitioner
AND
4. Income Tax Officer, Ward 1, Nellore, 24-2488, 1" Floor, GT Road,
Nallore, Andhra Pradesh, 824001.
3, The Principal Chief Commissioner af Income Tax, AP &TS, 40" Flog
Block, LT. Towers, (0-2-3, AG. Guards, Hyderabad-S00004.
. The Assessment Unit, incorne Tax Department, National Faceless
tae
Assessment Centre, Oelhi, Ministry of Finance, Roam No, 407, oe
Floor, E-Rarno, Jawaharlal Nehru Stadium, Delhi-1 10003
mespondents
Petition under Arficle 226 of the Constitution of India is fled praying ihat
in the circuimetances stated in the atfidavil flad therewith, the High Gaur may
be pleased ip issue a writ, order or direction, more particuarly one in ihe
nature of Wet of Mandamus, declaring the Asseasarnent Order di 04.07 2024
ogre
pasaed by the O" respondent ws 147 rw.g 1447445 of the Income-tas
AY. 016847 wWde DIN No. fTBAVAST/S/147/2023-24/1 05925873804),
.
nh dine
ket for
ot
Re.
i GUSe
a
atu
iLANo.t OF 2024
aorsequent fo §
Prindigies of Na
pet
amg. that in th
od
i
ka
=
fi
SS03
arent Order
">
BS
oursuant io the A
tax Act for ACY.
inane
tek
day
.
N
¥
af
Pundu Manmohan,
CaF TS OF 2084
.
x
WP NO
4
x
Sohween
~,
&
'aya
z
8
Salyana
rf
%
"2. Agsagament Unit, National Faceless Assessment Cantre, income Tax
Department, Ministry of Finance Roori No. 404, 2" Floor, E-~Ramp,
Jawaharial Nehru Stadium, Oelhi-? 10 O08.
. Mespondanks
Petition under Ariicie £26 of the Constitution of india is fled praying thal
in the circurmstances staied in the affidavil fled therewith, he Nigh Court may
be Meased fo pass an order or direction, especially one in the nature of WRIT
OF MANDAMUS holding that the notice datad 04.04.2022 issued by 1%
Respondent under section 148 of fhe Act with DIN and Notice
NOJTRBAVASTISMN SS 1/2022 23/1 0dee7 72781} and the assessment order
massed by 1ST Respondent u/s. 147 rwes 144 of the Act, dih2y 03.2028 wih
DOIN AND Order No ITBAVAST/SA4 7/202 3-24/5 0838008220 } for the Ay. 2015-
18, as being without jurisdiction, arbitrary, dlegal, bad im law, void ab inftig,
apart fram being violative of provisions of sectian T4GA AND section 149 of
fhe Act and also contrary fo the circular issued by CSDY and provisions of
section TS1A of the Act, and consequently set aside the notices under section
148 dated 04.04 2088 and the assessment order passed by IST Respondent!
ws. 147 rwss i44 of the Act di 27.0S. 2084 with DIN AND Order No
ITBAVASTIS 147 /2023-24/1083800288(1) for the Ay SOTS-18 and all
sansequential proceedings pursuant thereto.
LANo.T OF 2024
Petition under Section 781 CPC is fied praying that in the
cifgumstances stated in the grounds fled in support of the petition, the
Migh Court may be pleased fa stay all further en sursuani io the
order passed by 1° Respondent u/s. 147 mwis 144 of the Act, aL 27 04 2084
awith DIN & Order No iTRAVAST/QMN 47 /2020- Sa Oes500e22 07) for the
Ay 2015-18, Pancding disomsal of WP No. 14773 of 2024. on ihe fle of the
High Court,
:
Aye,
yy No dot,
wt
{44 ye
2
y
§
SSS Tey t
ged abay
Nao
sad, Ag
*
>
J Raghy Ram, .
ee
3
Bs
WR NOcTa?SS OF 2024
Behveen
Sr
AND
hen a nae a arn a
ty ed [ss ne iy cd Fad bese
we ge, a a a |
£5, ; ps pe, ' Hern, EM ;
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fone omen ; She nen ab ene
iL. +n? an a <a
we si See 4S re ie rn
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" we we re 8% ad
Respondents
\
:
8
a
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; heed we 5463 ee a3 ects
B Ree gon fay pia
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we a | ee i 65. : ee been Pa
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fem e te te ge ey
$B oe Fea aod Seok £5 oo al
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LAN OF 2024
Patiion under Section S14 of CPC is fled praying that in the
circumstances stated in the affidavit filed In support of the petition, the Nigh
Court may be pleased to Suspend the Operation of the Order dated:
23.03.2025 with OIN Notice No I TBAVAS TFA 48 4/2022-25/ 105 1 2985000) for
the FY. 2075-16 relevant to the Assessment Year 2016-17 passed by the 2°
respondent, Pending disposal of WP No. 14785 of 2024, on the fe of the
High Gaur
The petition caming on for hearing, upon perusing the Petition and the
aficavil Ned in support thereof! and the earlier order of the High Court dated.
5.07 204 made in LANo tT of 2024 and upon hearing the arguments of
Vi Raghu Ram, Advocate for he Petitioner and Sr. Vubay K.Punna, Senior
Standing Counsel for Respondents.
WP NO: J4fo2 OF 2028
Sehween:
Makam Seshavall, Sfo. Makam Narasirmhaigh, Occ: Business, Aged about 46
x SHE SY
years, Rio. H.No.S-88, Makam Street, Kothapet, Dhone, Kurnool - 518 222
Andhra Pradesh.
&ND
1. Agseserrent Unit, National Faceless Assessment Centre, income Tax
Department, Ministry of Finance, Room No.401, 2° door, E-Ramp,
Jawaharlal Nehru Stadium, Oelhi-~TTO00..
_ The Incame Tax Officer, Ward - 1, Qom Children's Park, NR Pet,
Kurnool, Kurnool Disirie! - 518 G04, Andhra Pradesh Stats.
ion
- R@SPONSits
2
+t
2
Bae
COUT May
assed by the 2°
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my
: .
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ery Rees
Bi WE
, he
£9
aa
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Bt
i
nee
ai Jupsfic
~
re 8
ndamus, §
pleased
Se stated |
se
ae
y Rex
#
oy
ey
x
in the circurmstanc
o the Assessment Year 20
provisions of Sec. 1574 of the Act c
| A.No1 OF 2024
High Court ma
oP VWret af
SS
>
ss
'
2& made inf.
6B
ayit fh
ahh
e
S
Taad? OF S024
<
&
thy, Advocs
sf
? Rare Mas
NO
U
x
iY
'2
Sndhra Pradesh, PAN BFLPROTOIO
as
WRIT PETITION
Sefwean:
od
3
8g
ow Petitioner!
AND
1, The Union of india, Ministry of Finance, Rep. by Hs Secretary, 188-8,
North Block, New Delhi - 770 004
The Incorme Tax Officer, Wardi (1), Guntur, © R Buildings, Kannavari
Theta, Guntur, Andhra Pracieash, S220
©. The Principal Gornmissioner of Income Tax-1, income Tax Office, Ral
Kamal Complex, Lakshmipuram Main Rd, Ashok Nagar, Guntur,
Andhra Pradesh ~ 522007
4. National Faceless Assessment Centre Incame Tax Deparhrien,
Ministry of Finance Govt, of India, New Osihi.
, .. Respondents
Petition under Article 226 of the Constitution of india is fled graying that
in the circumstances stated in the affidavit fled therewith, the Nk igh Court may
be pleased issue a Wii, Order or Olrection more particulary, ane, i the
nature of Writ of Mandamus, declaring the order passed by the Respondent
Nove dated u/s. 148A(d) and Notice issued by the Respondent Noo under
Section Income Tax Act, 1881 dated 07.04.9022 as Negal, arbi rary, bad initio
Vidlaiive of the principles of natural justice and being wolative of Anicies and
285 of the Gonaiitution of India and consequently.
i. Set askle the Order dated OF 04.2022 u/s. 148 Aid) and Notice issued
Respondent No under Section 148 of the Income Trax Act, 1887 dated
UfO0d 2022 calling for the return of Income of the Petitioner for AY 2018-18
and any consequent proceedings as lackin Ig i juriadictic
IANO: 1 OF 2024
soy
Pelion urmder Section 197 OPC is fled praying that in ihe
rournsiances Steted in the affidavit fled In support of the petition, the High
a.
var fo &
3
s
£8
demand pu
¢
%
Court may 6
te made Nerain ar
KUMAR RAO Acvooate for
Goverment for resnane
y
x
TROP s
$
EY
18258 OF 2024
WRIT PETITION NO
Sehyvean:
x
°
Pahitioner
¥
Na Kadiyam, Akkireda
y
ya
ae
2
ars
~
i
7
Seatyan
AND
$
Rs
JEHarhnian
a
fax 2
TO O03.
<
nN
N
Stadium, New Oelhit
GR
ro.
2
'Heayawada,
2
Fy;
¥ Ay
Re
;
O04
LAG
~
Bd
The Principal Chief Gorin
Yelangaria Reaias
Pein.
os
oa
Save
fad
€
SS
ae
Respondents
Pafition under Article 228 of the Consttuten of ind ais fled sraying thai
in the circumstances stated in the affidavit dled therewith, the High Court may
be pleased to issue WHE of Mandamus or any other appropriate WY or Order
of Direction declaring the impugned Assessment Order vide No. (TS
AIASTISM SF /2083.24) TOSOTPSOPIN) dated BA.O¢ 2OR4 passed by the 1°
respondent as best judgment order under secton 147 read with Sections {44 -
nae
amd 1448 of Ast 1981 as arbirary, null anc void, legal, bad in law, violative
aithe principles of natural justice and contfary fo the provisions of the Act,
1969, without jurisdiction, apart from being violative of Artistes 4, TBO Kg)
and 255 of the Canstitutien of India and consequeny selaside/quash the
Assessment Order dated 28.01 2024 for the Assessment Year 2079-20.
IA NO: 1 OF 2024:
Pelion under Section (84 of CPC is fled graying thet in ike
crcumsiances sisted in the affidavit Aled in sur por of the petitian, the High
-ourl may be pleased fo order sfay of all further proceedings for Res.
485.45. 514/including any recovery, pursuant fo the demand notice under
Section 150 dated 28.01.2024 issued by the 1° respondent pursuant fo
Section 147 rwis. 144 wis. 1448 of the Act, 1981 for the Assessment Year
éS18-20, Panding dissogal of WP 15238 of 2024, an the Hie of the High Court,
The pelifion coming oan for hearing, upon perusing the Petitien and the
alidavit fled in suppert therenf and the Order of the High Court, dated
3.07 2024 made herein and upon heark ing the arguments of SriC Sanjeeva
Rao Advocate for the Petitioner and of SRI WIJHAY RL PUNNA, Standing
tt
Gaunse! for the Respondent Nos.1 fo 3 and of MEPUTY SEOLACTFON
GENERAL for the Respondert No.4.
*
Raiween:
ma Penmetsa, Rio. 3
OTH
op
Petitionar
AND
Respandants
59
&
3
~~
HA
3
ettion under An
TOAWers,
Rs.
Ny
for the Assessiriant Yea
CNN
bearing
ba
ae
ee:
-
&
%
he.
justice, apart fram
artrary, legal, bad in law, vold-ab-initin, Wolefive of the onncipies of qatural
eing violative of Articles 14 and 285 of the Constitution of
b
india and contrary to Section 1484 of ihe Incame Tax Act 1881,
[A NO: 1 OF 2024:
Pelion under Section 157 of CPC Is fled oraying ihat in the
orocumsiances stated inthe affidavit fisd iN Support of the petition, the Migh
Gaur may be oleased to stay all further proceedings, including y aNy recovery,
pursuant fo ihe notice issued under Sec. 148 of the income Tay Ast 1984,
dated 25.09.2023, bearing DIN and Nofes No: fT BA/ASTIF148A eee:
25S 127 7444 O13, by the ard Respondent, for the Assessment Year 2016
1, Pending disposal of WP 19681 of S024. on the file of the Nigh Court
The petiien corning on for heanng, upon perusing the Pefifian and the
affidavit filed in support thereef and the Order of the Nigh Court, dated
407 2028 made herein and upon hear! ing The arguments of SRI VAVEK
GHANDRA SEKNAR § Advocete for the Petitioner and of DEPUTY
SOLICITOR GENERAL for the Respondent No.t and of SRI VLIAY RUMARS
PUNNA, Standing Counsel for the Respondent Nos.2 to 4, the Court mace the
folowing:
a
ORDER:
"List these matters on 05.08.2024 under the same caption,
interim orders granted on the earlier eccasion, shall stand
extended ff the next date of hearing."
PRUE CORY!
kore
bord on,
oe weeks , co
rs, rs wh ea
eter, z 4 ed tee. wees ween wee, wee"
£4 'e ;
perenne
ron Gh a iS @ BS 3%
ss a f Pass pseos re it
Rises ae tin voorg att lee hebe ch ;
the 4 fi mony fever oon "ee coat es) aed re o" oF
a: oA bee any . "nt 4 Ps ra Sk '3 pay
wren, fi ae "% 3 @ ey coi wn £ 2B rg aad oe wee hen
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Qne txt to Sri V¥ Siddharth Re eddy, Advocais (OPUC)
One CC to Sri A. Radha Krishna standing Counsel [PUC
One CC to SHR Sai Rama Mi urthy, Advocate (OPUC)
One CO to Sri Dundu Manmet nan, Advocate (OPUC)
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One CC to Sr Vihay K. runna, Senior Standing Counsel for
insame Tax, High Court of A POPU
Twe spare copies
HIGH COURT
DATED: 88.07 2024
LIST THESE MATTERS ON 05.08.2024 UNDER THE SAME CAPTION.
QROER
WRIT PETITION Nos, 14689, 1487S, 14882, 28520, 29 BRTED, GEOR, SIBEE, SUE
BROS, SEONG, B2OK4, BQIFY, SPITS, BAGG, QAIG4, SESS, Tae
4o7dd, B8047, BSNS8, SANIG, BSEA9, BIR82, BISA OF 2H
8886, 4940, 4904, 401, S482, G04, S424, TIGA, FHOA, TESS, FPOS, POG, STZ
8134, 8164, 8256, 6266, B274, 8284, 8 GIGS, BABI, SAGA, SFOS, SASK, GIFS, SHAY,
Q205, QSTT, QGST, SFIS, SPSS, 10212, (8984, 12428, TA6HR, TASTG, TITERS, T8608,
3SR4, [8S89, TAGTT, TAPAS, THOSS, TENSE, (992d, THSSS, HSAG, GOOG, GOSS, OTSS,
GA76, QOS, OTS, QTOT, GOUT, SHOR, 9808, ERG, 8944, 709
40582, TOSTS, 10894, 10638, 10898, TOSE1, TDPRI, TOROF, TOS, 9
{USS1, TESS, (USES, TISET, TESS, TG9T, VISES, TESS, 1188, 1
YIGRS ASGAS, {A17F, TIVES, W9SSd, TAd1S, W4GR, 19460, T4188,
44847, (17SS, (1808, 14808, 14015, 14996, T4017, GES, TPT, 18?
4HO4T, 1SSIH, 1HGHI OF O84
INTERIM ORDER EXTENDED
