Andhra Pradesh High Court - Amravati
Naga Maheshwara Rao Naidu vs Assessment Unit on 16 June, 2025
Author: Ninala Jayasurya
Bench: Ninala Jayasurya
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IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI
MONDAY, THE SIXTEENTH DAY OF JUNE,
TWO THOUSAND AND TWENTY FIVE
:PRESENT:
THE HONOURABLE SRI JUSTICE NINALA JAYASURYA
AND
THE HONOURABLE SRI JUSTICE TARLADA RAJASEKHAR RAO
IANo.2 OF2025
lN
WP NO: 13402 OF 2025
Between :
Mr Naga Maheshwara Rao Naidu, S/o. Mr. Harinath Naidu aged 57
years, Occ: Private Employee, R/o. 4-1-30, Main Road, Cinema Road,
Mandapeta, East Godavari -533 308, Andhra Pradesh. Presently
residing at Mohammed AI Otaiba Tower, 6th Floor, 601, Fatima Bint
Mubarak Street (Najda Street), Abu Dhabi Unl'ted Arab Emirates.
...Petitioner
(Petitioner in WP 13402 OF 2025
on the file of High Court)
AND
1. Assessment Unit, Income Tax Department, National e-
Assessment Center, New Delhi, Room No. 401, 2nd FIoor, E-
Ramp, Jawaharlal Nehru Stadium, New Delhi -110 003.
2. The Income Tax Officer, Ward 1, Kakinada, Income Tax Office,
3rd Floor, Deepthi towers. Main Road Kakinada-533 001, Andhra
Pradesh.
3. The Principal Commissioner of Income Tax -1, Visakhapatnam,
2nd FIoor] Aayakar Bhavan, Daba Gardens, Visakhapatnam -530
020, Andhra Pradesh.
4. The Branch Manager, The Bandhan Bank Limited, Sri Suhodaya
+Ei
complex, Main Road, Kakinada -533 001, Andhra Pradesh. ~~
5. The Branch Manager,~ , The Yes Bank, Ground Floor, 2/27/14-2,
Koppana Complex, Gokula Street, Sri Nagar, Kakinada -533 003,
Andhra Pradesh.
6. The Branch Manager, State Bank of India,13-1-16,1st Floor,
Surya Rao Peta, Kakinada -533 001, Andhra Pradesh.
...Respondents
(Respondents in-do-)
Counsel for the Petitioner : SR[ A]V.A.SIVA KART[KEYA
Counsel for the Respondent Mos.1 to 3:SRI ANUP KOUSHIK KARAVADI
Petition under Section 151 CPC is filed praying that in the
circumstances stated in the affidavit filed in support of the writ petition,
the High Court may be pleased to suspend the garnishee notices issued
by the lst Respondent, attaching the bank accounts of the Petitioner
held with Respondents 4 to 6, i.e., the Bankers of the Petitioner,
pending disposal of WP No.13402 of 2025, on the file of the High Court.
The court while directing issue of notice to the Respondents
herein to show cause as to why this application should not be complied
with, made the following order.(The receipt of this order will be deeined
to be the receipt of notice in the case).
ORDER:
ffln view of the interim orders granted in I.A. NoIl of 2025 and perusing the orders in Writ Petition No.2947 of 2025, dated 06.02,2025, there shall be interim suspensI-On Of the garniShee notice, pending further consideration."
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//TRUE COPY//
:T#N: OFFICER
For ASSISTAN I .`_ I
To]
f/
1. The Assessment unl't, Income Tax Department, National e- Assessment center, New Delhi, Rot;m No. 401, 2nd FIoor, E- Ramp, JawaharlaI Nehru Stadium, New Delhi -110 003.
2. The Income Tax Officer, Ward 1, Kakinada, Income Tax Office, 3rd FIQOr, Deepthi towers. Main Road Kakjnada-533 001, Andhra Pradesh.
3. The PrI'nCiPal Commissioner of Income Tax -1, Visakhapatnam, 2nd FIoor, Aayakar Bhavan, Daba Gardens, Visakhapatnam -530 o20, Andhra Pradesh.
4. The Branch Manager, The Bandhan Bank Limited, Sri Suhodaya Complex, Main Road, Kakinada -533 001, Andhra Pradesh.
5. The Branch Manager, The Yes Bank, Ground FIoor, 2/27/14-2, I Koppana Complex, Gokula Street, Sri Nagar, KakI-nada -533 003, Andhra Pradesh.
6. The Branch Manager, State Bank of India,13-1-16,1st FIoor, Surya Rao Peta, Kakinada -533 001, Andhra Pradesh.
(Addressee Nos.1 to 6 by RPAD)
7. One CC to Sri. A.V.A.Siva Kartikeya, Advocate [OPUC]
8. One CC to Sri. Anup Koushik Karavadi, Standing Counsel [OPUC]
9. Two spare copI-eS ==rl ofr~ -
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HIGH COURT
DATED:16/06/2025
LIST THE MATTER ALONG WITH W.P.No.8274 OF 2024 ORDER IA.No.2 OF 2025 IN WP.No.13402 of 2025 i`ts!rty';l=`Sdtf+±~:
r® = Ti,1 jt_I,i-- 2$25 INTERIM SUSPENSION