Andhra Pradesh High Court - Amravati
Between vs A Wen On In Rd : A Sea on 12 July, 2024
IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVA (SPECIAL ORIGINAL JURISDICTION} FRIDAY, THE TWELFTH DAY GF JULY, TWO THOUSAND AND TWENTY FOUR 'PRESENT: THE HONOURABLE SRI JUSTICE G.NARENDAR AND THE HONOURABLE SMT JUSTICE RIRANMAYEE MANDAVA WRIT PETITION Nos. 14681, 14678, 14852, 28520, 29758, 29980, 21645, 31762, S805, $2056, 32074, QQ177, J21FS, SPISG, 32364, 32366, 32368, 32488, 32489, 22740, 33047, 33089, 329279, 39229, 99232, 39647 of 2023 and 4285, 4282, 4296, 4340, 4901, 4994, $492, 6304, 6424, FA98, 7694, F895, 7704, PPOG, G32, 9476, 9792, QV94, OTOP, SSO1, G8OS, SOS, 980K, go44, T0579, 14168, 11404, T1754, 12989, 15045, 13477, 13284, 13324, T3419, 19498, 13480, 14128, 14135, 14140, 11847, 14723, 11608 OF 204 WRIT PETITION NO: 14981 OF 3023 Between: ami Prameela Pasumarthi, Wio Mr. P.Narasimha Rao, aged 82 years, oc: House Wis, D. No.6-44, Pentalavarigudem Village, Vatsaval Mandal, NTR Distriat - 527 402, Andhra Pradesh. Patitioner AND 1. The Deputy Cormmissianer of Income Tax - Circle 141), Viayawada, C R Building, 1° Floor Annex, M G Road, Vieyawadae - 520 602, Andhra Pradesh. é. The Principal Chief Cammissioner of Income Tax, Andhra Pradesh and Telangana, Hyderabad Room No.- 922, 8 Floor, R' Block, LT Tow ars. we sry Ves-3, AC Guaras, Hyderabad - 500 004, Telangana. Respondents an Sh a P ' "ec ' A . 4 33 yrs 5 pn, a, ass te, "5 tn ae ts a ' ot vate pee A o oe 2 ae o3 ey 6) Be 18% 4 "e ee = on en, ee oO - Read % lee w& Sn . mee Oe i en ee bon bon Saee ES i os sac oa © SO A od ee ee a a a, ed i ge Og a a) pe eS py we OB a ra > ee So 9 Bg m Oe " & a a, Sgt a nn re 5 sane " Le pane / Sen - yee aoe rs ae) . peel G . res bon 4. ee as w a ¢y we 8 Fe w oy 43 nn an tet we a pe 4 Soe oe ye a oe Ko 43 ry on ia uw 0% , hes ron a Won i web tt % 5 a oe oO ko Be ie So noses sageey a pees ieee * rs hove. ; ° pesed shed 5 See i EP ee a, © Soy fm Ge BE wm & Ts we ES A roger. ae ite ieee oloee go 5 cc 'ee yeas, hee C peed vate a . . oe mee G By nw CF A an oan oe ths no so RS "4, & DC GP sae co ey ae a ar an: on ae ce ns a? a ; a oe | sa oa oS ocr 6 a cine eS aL BA L£ Ly we i feed ot on 3 wn oo ae on, oo 4 Soe, a wheat a nyo Ce "ger beer ren ony: se Ve ae ed % a Bp gen aS He Qe he OG a ae ~ bee boon rd ra oa C3 asl <f Be bon penned , us tA waved yo pee Been vr 3 ' it oy a ae £" Xt adn there £3 YG "ay . ra) iL ay 463 odoce hoe Ww Eas: the pene ie Ld ech wbeoh ad eee, tat 37 aa od coe 2 waned 4 "edt a 6h. Brees ae gr poms aay ; a pe a a oer pres % as a ee hee no he. Sapo bene wot Zn 2 To rove we Rome a 2b wo ok a rr cd a cs eo Bee ED a ao cnn: a ae mc) "ate i ' hat 3 . on, ar eee ee BEL Ory 7 ow et ED Oo. th & a Son ee Gk 5 4 wid when tm OK pop wc ee wot ee Go wee = ogy Cp @ = Eo ae tee a a', a a cr o ; heed er bon a th3 ae ie oe 3 ry x & 4 % on y Ke t a Ron a Sana oo ; bb Fa Egg 8 Cn a on a 2 | a a ope vege wee ttn fee . pa is wow fF ge yen 3 og Sn iad eo a seed A hoo i? C$ on Sane ie eres wh 45 Pod fan is om Yee ba yews ; 9) ee de RGB if DB al Re = pa mK ther} root "Ee ces frre, pr 4] £3 vinen me ce vote oS - thy Cd ny "ae i agree oF . . 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Gh on i gern ieee NE ES , CF nse @ rm roe Fs ry : im : on ae j ee fase as x f ta a ae 1 OF 2023 } e ® } a The petitic a neat Patitio 6 crcumsian : N lgased to issi or Direction, declarinc pS 48 3 ay & nr x 14.202 e: in fh é ¢ IA NO: u ir s Q i: ped meow SE we eS G6 § & 2 ' za rc rs tgeees pen vot Bog fe, : ee Ee a 03 Bo pe Ere Gm @ attioner : 3 WRIT PETITION NO: (4878 OF 3023 satweean: Mr Sesharao Ghantasala, S/o Mr. G. Venkateswara Rao, aged 59 years, Oce.. Agnoulturist, H.No. C4-59, RamalayamVeedhi, Gucivakalanka, KiuruMandaiam, West Godavari District - 594 004, Andhra Pradesh. Patitioner AND 1. The Income Tax Officer - Ward 1, Eluru, Income Tax Office, 33-8-4-A/4 KK S Towers, R R Pet, Eluru, Andhra Pradesh - 584 00° 2, The Principal Chief Commissioner of Income Tas, Andhra Pradesh & Telangana, Hyderabad Room No. 922, 9" Floor, 'B Block, 1. T Towers, 10-2-3, AC Guards, Hyderabad - 500 004, Telangana. Respondents Pelttion under Article 226 of the Constitution of Indie is fled praying that in the circumstances stated in the affidavit fled therewith, the High Court may be pleased to issue a Writ of Mandamus ar any other appropriate Win, Order or Diremtion, declaring. a) the order passed under Sec. T48Aeg) of the Incame Vax Act, 1861, dated 31.03.2023, bearing BIN and Notice No. TEAVAS TPA 8 A/2022-239 08182782111}, by the 1 Respondent, for the Assessment Year PAQTO-T?, Q} the notice issued under Sec. 148 of the Incame Vax Act, 1984, dated 87.03.2023, bearing DIN and Nefice No NEAVAST/S/146_ 1/2022- 23/105182769101}, by the ist R 2espondent, for the Assessment Year 2016-17, as arbitrary, legal, bad in law, vold-ab-initio, vidialive of the principles of natural justice, apart from being violative of Aricies 14, 19¢C1 Va) and 265 of the Constitution of India and Sec 145A of the income Tax Act, 1967, and consequently set aside the same in the inferesis of justics. NG, and Notice DIN bearing 39 a Vine 5 i ed . se Be 4 t a ny daterl 4 OF 2023: x 2 croumstance IANO t aes rs eS XS _ ee toes : 5 eg 6 Bw es ai ye 08% need ee is vf me Apsed i wees eo oe re ; er 2 my npoe, t $ mane . 5 ager fave _ oi " "f 5 es es a & ; ws mae KG a DOS "© aes oS ge a tt arnt 6 re BS %% CG ai a S| co ob ic i Cad s seed Fa, ye EG ben See EFS ie ne & when eee ss eg os Oh. ts, Cy G aD eh net ars " a . agrees hoa 4 ms Pred whee i 4 tf cn wy at ge 6 2 am & oy LS Oo bY ef ae ee aes a gy es -- a ne & @ a GS be Bt, my Eon oe a ad cA voy ee ; 'é - Ks 4 a spay Se a we oe i 2 ob & omnes woe @ a aS & & g ® ae ok a ne fe > &e bn ee nm ee, teed me eS j ws fe a Be eRe ot re KS tere rf Seon vais TE arom (on taco a a "aot es oA, 5 me ad he a & yes rae , Seon a fae "CS oS a to 'fs be G "Fs fess CO tty 4 fen ae some ges wp se Ot ON eee. bee GT a fe 43 ond i 3 : Vag 7 S OG vi oh. 2 ng oes "CS " Mog wt "3 a 7 ee rd wo gy nn: a coy a we, ween nn ns cae -¢ Eon - : wo ee Be of ES _ oe Sn ned £ need re Le £% ees yrs oH feoe * iM wets gs ea , & fy a a nn > pe Pm 6 os eB 543 " 2 "a rue 653 or rt rn con Sng . $Y fee ne nek aah Q oy ke & & ka CE ee 3 sale ; oe C5 ford Area we nent need ee Minne t of I a whee tone Sere va td a tee ond ts ie wd re Hh ond re a | ms a ih. a ed . ca) oP sD ey 6 cS eit Ge sneey, . % ¢ ay a ¢ " ra Ae "3 iol rs 4 A when oe wc re , pod bd on ae; barboe tee ger ws i e iS £104) "pee tr poaeen tj ees ew so O® oe So mo tre, tay ret me 7 " Dis ag ew OM oy <p fe 18 'at si ONE hen je oh Ong a ry se pp pees a 5M * po cs hove rd sete oS TS pe ie me pa Snot Ot Co m4 a3 2% ing & CS ad 7 iN ee om ME Lg, ee ©: aye SE he co to fod a Aon : ws peor , Nd ' bon we a: ars a mt a i 4 : gee ; 4 ° bit 3 8 8S - 5282 F ES 2 a TE eee he = oy are fon io wy iB a: pas . 2 tad pols os Gory £6 £ = Be 2 8 oe as "s feee ' Pek «4, Ione a Bom 8 BF ge EF 8 gy = we : a on SO ry fom ad "4 - fern Seee Bee gpg a ood "2 vat ots , bn Co ty 2) ne So fy uy tS a re % &i @ «~ 8 & shone ke SN Ch B® go fm pes e owe fh ee ri Bo m © : ro 2) fe wi te & Os _ phe Ror 6 OO ine an ane. a Go fw oO Sm Respondents erabad ~ 506 ea is. Hye AA rr sliai mM " ¢ AS 3, " TO2- Petiion under Aric: 226 of the Conetitution of India is filed praying that n the circumstances sisted in the affidavit fled therewith, the High Court may be meased fo issue a Writ of Mancdarnus or any other appropriate Writ, Order or Direction, declaring. {a}.the order passecd' u/s 148A(d} af the Income Tax Ach, 7984, dated 30.03.2023, bearing CHN and Notice No ITBAVAST/F/148A/2082-24/1 05 1B87H47 (1), by the 1" Respondent, for the assessinent Year 2016 - 17. (b}.ihe notice issued u/s 148 of the Income Tax Act, 121, dated 30.03.2023, bearing CNN and Notice No ITBAYAST/S/448 VS022-235/105" PPOTS6OC), _by the 1° Respondent, for the Assessment Year 2016 ~ 17, as arbitrary, iNegal, bad in law, void-ab-initic, violative of the principles of natural justice apart from being violative of Articles 14, 19C Ng) and 255 of the Constitution of india and Sec. 1484 of the income Tax Act TSG), and consequently set aside the samme in the Interests of justice. iA NO: 1 OF 2020r Petition under Section 181 of CPC is filed praying that in the circumstances stated in the affidavit fled in suppart of the petition, the High Court may be pleased fo stay all further proceedings, including any recovery, pursuant fo the notice | ssid u/s 148 of the Income Tax Act, 1961, dated SOLOS 2083, bearing "DIN and Notice NolTBA/AST/S48 T/20ee- eafl031707960(4), for the Assessrnent Year 2016 - 17, pending disposal of W.P.No. 14882 of 2023, on the file of the High Cour The peifion coming on for hearing, upon perusing the Petition and the aiidavit Hed in ene thereof and the order of the High Court dated OUT? 2029, 28.17 2083, 18.12.2023, 26.02.2024 & 03.08.2024 made hergin and upon hearing the arguments of Sri AVASiva Kartikeya Advocate for th Patlloner and of SrA Radha Krishna Standing Counsel for the Respondents. m Me, WRIT PETITION NO: 385990 OF 2083 Between: Sala Sresnivas Rea. Somise Ry, SYo Venksta Swamy, aged S€ years, Sec usness, HNO 7 R-19-22, Karicharia Vari Lane, Eluru, West Godavari Petitioner 1. The Income Tax Officer - Ward J, Eluru, Income Tay Office, 23-84-84, KR S Towers, RR Pet Elon u, Andhra Pradesh ~ 524 002 2. The Principal Chief Commissioner of Income Vax, Andhra Pradesh and Telangana, Hyderabad Room No. 922, 8" Floor, (8 Block, |) Towers, Te!-g, AG Guards. Hycarabad ~ 500 804, Telangana, 3. Assessment Writ, Incame Center, New Delhi Room No. 01. 2" Elser, E-Ray mp, Jawaharial Nehru Stadium, New Delhi- (ioe Respondent Pelion under Article 926 of the Constitution of india is Alea oraying that in the circumstances stated in the affidavit fled | therewith, the High Court m ay be pleased fo issue a Writ of Mandarnus or any other aonroprate Wr, Order or Uxrection, declaring. a} the order bassed by the dst Respondent, u/s i48A(d) of the Income Tax Aci, 1984, dates os 04. 2022, bearing DIN and Notice No. MGA/AST/FM148A/0082.23/10 f2005203(7), for the Assessment Year 2015 - 16. and 6 the notice issued by the Ist Respondent, u/s 148 of the incame Tax Act, 196%, dated oS.q¢ 2022, bearing DIN and Notice Ne ITBAVASTISA48 1/2022-23/4 042808508 303), for the Assessment Year 2045 - 18. @s arbitrary, legal, bad in law. vOld-ab-iniiio, violative of the orincinles af Satural justice apart from being violative of Aniclas 14, 18C) Mg) and 385 of the Gonstiution of india anc Sec. W48A of the Income Tay Act, 1881. and 1a) ongequently set aside the same in the interests of | justice, IA NO: 1 OF 2023: Petition under Section 151 of CPC is Sled praying that in the circumstances stated in the affidavit Med in support of the petition, the High Court may be pleased to Stay all further proceedings, including any recovery, pursuant to the notice issued u/s Sec 148 of the income Tax Act 1961, dated 05.04.2022, bearing DIN and Notice Na. ITBAVASTISI148_ 1/2029. 2o/1042508508(1}, for the Assessment Year 2015 - 16, pending dispasal of WLP No. 28520 of 20193 on the fie of the High Court, The petition coming on for Rearing, upon perusing the Petition and the affidavit Hed In support thereof and the Onder of the High Court dated SU.106.2023, 28.14.2023, TBAZ 2023, 26.02 2024 & 03.05.2024 made herein and upon hearing the arguments of SHAW A Siva Narlikeya Advocate for the Petitioner and of Si_A Radha Krishna, Standing Counsel for the Respondents, WRIT PETITION NO: 3e7ea OF 2033 Batween: Ranga Reddy Bhimavarapu, Sfo Rami Reddy Rfo 6-110/1, Kaza, Mangalagit!, Guntur, Andhra Pradesh, Petitioner AND 1. The Union of india, Represented by its Secretary (Revenue), Ministry of Finance, Deparment of Revenue North ENock, New Delhi. 710004 2. Principal Commissioner of income Tax, Guntur, Guntur District haa nov income Tay Cicer, Ward-2(1), Guntur, Guntur District Respondents Petition under Article 228 of the Canstitution of {ridie is fled orayiryy that in the circumstances stated in the affidavit Hied therewith, the High Court may be pleased fo issue a writ, order or direction more particularly the one In the WE = ies hoe LOH x oe Foe apa oS r a income Tax Ac 23 oycumstan ye iT. O8.04 202; 3 x. seotion 148Ai(c)} oft Cod x dated hemi " ce Wee : : ze PNG 148 ¢ Ry cH ¥ 3 ; : F mi, pene ot * Te . i Respor S fon corns The pet i rant Pere in support { Q 3 % a tae dated: i? .44 m 2 FONE ¥O a At x & imaiy, + ine Any aridyathi Ra of 3 % By WRIT PETITION NO- 29980 OF 2023 Retween: Vijaya Lakshmi Kakarla, Wo. KSR Anjaneyulu, Aged. 89 Years, 8-185-1 Yhulluru, Guntur, Andhra Pradesh 529937 Petitioner AND 1. Union of India, through the Secretary, Department of Revenue, Ministry of Finance, Govt. of India, North Block, New Dethi-1 10004 =, Principal Commissioner of Income Tax, Vilsyawada NTR Distrci 3. income Tax Officer, Ward 2(}}, Guntur Guntur District Respondents Petition under Ariicie 226 of the Constitution of india is fled praying that in the circumstances stated in the affidavit filed therewith, the High Gourt may be pleased to issue 3 writ, order or direction more particularly the one in the nature of Wri of Mandamus declaring the impugned notice vide DIN and Notice No. ITBAAST/GM48_1/2022-23M 0511581081) dated 23.05.2023 under Seciion 148 of the Income Tax Act and the impugned Order bearing DIN and Notice No. [TBAIASTIF/M148A/0022-29/1054 1478041}, dated £d,03.20235 under Section 148A(d) of the Incorne Tax Act passed by the 3° Respondent and con sequen! notice under Section 1448 dated 26.07 2093 bearing ITBAVAST/S/8 1/2023-24/1054837864(4) and under Section T4205}, dated 14 06.10.2023 bearing ITBAVASTIFN43(4 V2023-24/105882351 eet} for the AY 2016-17 without issuing show cause notice under Section T48A(b) of ihe Income Tax Act without providing adequate goportunity of hearing, thereby violating principles of natural justice and being cartrary fo the procedure cortemplated under Section 151A of the Income Tax Act. arbitrar Yy and unreasonable, besides being violative of the Petitioners' righis guaranteed: under Articles 14 and 19(1Ng) of the Constitutien of India and consequently > _ r On hat rit peti Pe $ ae 3 Phe Ww s % t of ft Pax Ac 3 fed prayl 1S PMS < affidew H OF} 3 . Hor 148 iT} eo Under Sect ated TOF 2023 Fatition s od ? O03. 2023 under Secti roumstances si y Ne iA NO Z wt onsequ ' 2 ant and c 3 Paotitionar O 502, Andi "y 26 gg ie a ~ " WAS she andra Raa, a 3 = ¥ os "a Apar Alayawad yr co) XY X 4 oA ryt ~ PE PLAGE Road mes e ; Oa | arqumrent Ww ¥ ky ¥ 3 e r ™ Xo 3 th af a sy 2 . Fe kb RANT SOT Nes em i Mr. Kishar: Kumar Thotakur Hak, 3 PN ig gor Anriex, M On Aeanrng om 2} NPY i ASTISIS4 mM up 12.07 2088, 3 ~ z i sf for * > The Assistari Pradesh AZ 2023, trade herein * ~ egring TBA Respondents. Bohvean dated AND b o Advocate 2. The Principal Chief Commissioner of income Tax, Andhra Pradesh and Telangana, Hyderabad Room No. 922, 8° Floor, B Block, | T Towers, TO-2-d, AG Guards, Hyderabad - 500 004, Telangana 3. Assessment Unit, income Tax Depariment, National e-Assessmnent Center, New Delhi, Room No. 401, 2 Floor, E-Rarnip, Jawaharlal Nehru Stadium, New Delhf- 110 009. Respondents Petilion under Article 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 of Mandamus or any other appropriate Writ, Order or Direction, declaring a. the order passed by the 1" Respondent, u/s 148A(d) of the Income Vax Act, 19817, dated 04.04.2022, bearing DIN and Notice No. TRAIAS TIF ABA/2022-23/1 042465392211), for the Assessment Year 2045 -16 and he natice issued by the 1° Respondent, u/s 148 of the Income Tax t Act 7861, dated 04042022, bearing OYN and Notice No. TBAVVAST/S/148 V2022-23/1042488236(1}, for the Assessment Year 2015 - 1S arbitrary, legal, bad In law, void-ab-iniic, violative of the principles of natural justice apart from being violative of Aricles 14, TIC Ng) and 265 of the ng sonsiiidion of India & Sec. 148A of the income - ax Act, 1967. and consequently set aside the same in the interests of justice. iA NO: 1 OF 2023 Petiion under Sectinn 154 CPC is fled praying that in the crcumstances stated in.the affidavit filed in support of the writ oeition, the High Court may be pleased to stay all further proceedings, INCHING any recovery, pursuant to the notice Issued u/s 148 of the Income Tax Act, 1984, Gated 04.04. 2022, bearing DIN and Netice No- ITBAYAST/SM148 1/9082. 23/1042486238(4), pending disposal of the Wri Petition Ne. 21645 of 2088, on the file of the High Court, The petition coming an fer hearing, upon perusing the Petiion and the affidavit Hed in support thereof and the order of the High Court order dated 08.12.2023 made herein and upon A hearing he arguments of SLAW A Siva Kartkeya Advocate for the Petitioner and SriA Badhakrishna, Standing Counsel for Respondents. WRIT PETITION NO: Sd782 OF soe Setween: fenkata Rajendra Kumar Reddy Pokkireddy, S/o. & Rammohan Neddy, agec Sern Sf years, Occ Business, H. No. 27-31-54. 19° Cross Road, Balai Nagar, Nellore - $24 008 Andhra Pradesh Fettioner AND 1. The Income Tax Officer, Ware 1, Nellore, Income Tay Ofte ce, 24-2- 438,1° Floor, GT Road, Nellore - $94 O07, Andhra Pradesh & The Principal Chief Commissioner of incame Tax, Andhra Pradesh and Telangana, Hyderabad Room Ne 922, 9° Floor, 'B' Binck. LT Towers 10-2-3, AG Guards, Nyderabad - 500 004. Velangana ¢, Assessment Unit, incorne Tax Department, National a-Assessment Genter, New Delhi, Roam No. 401, 2°° Floor, & &=-Ramo, Jawaharlal Nenru Stadium, New Deihi- 146 003, Raspondents atition unser Article 228 of the Constitution of India is Aled praying that in the circumstances stated in the aftidavi ft Hled therewith, the High Court may be oleased fo issue a Writ of Mandamus or any other appropriate Writ, Order or Direction, declaring. a. the arder passed by the 1" Respondent, u/s 148A(¢) of the Income Tax Act, 7964, dated 27.03.2023, bearing OIN and Notice Ne. TBAIAS TFA 48A/2022-23/1051 38 7068U), for the Assessment Year 2016 - and b. the notice issued by the 1° Respondent, u/s 148 of the Income Tax " 7964, dated 90.08.2023, bearing CIN and Notice No. TRAVAS T/S/ 148 L20e2-235/108 76525955, for the Assessment Year S018 - y7. arditrary, egal, bac in law, volc-ab-initio, violative of the princigies of natural justice apart fram being violative of Anicles 14, 19(4}(g) and 265 of th Constitution of india and Sec. 148A of the income Tax Act, T8814, and amsequently set aside the same in the Interests of justice. IANO: 7 OF 2023 Fettion under Section 757 CRC is Hed praying that in the croumstances stated in the affidavit fled in support of the writ petition, the High Court may be pleased io slay all further preceedings, including any reaovery, pursuant io ihe notice issued u/s 148 of the Income Tax Act, 1964, dated 30.03.2023, bearing CHN and Notice No. BSAESUSERE _2082- Z2of 10516525920), for the Assessment Year 2078 -17, pending disposal of the Writ Petition No. 37782 of 2023, on the file of the High Court. The petiion coming on for hearing, upon perusing the Petition and the afiidavil fled in suppart thereaf and the order of the High Court order dated T7.12.2023 made hersin and upon hearing the arqumeris of SrLAVA.Siva for the Petiioner and Or A Radhakrishna, Sanding Counsel for Respondents. tioner ; at € = F ens , "y Re ae us ax OTF x adash < Ne 3 r iy re 3 be Some ne lore. in rer of et ~ $f tural cui : ten Py Rat SISOS OF 2038 . a ow ey x Telangana, Hyderabad Rr Anuradha Acusumilii, Housewife earning agr WRIT PETITION NO Setwean AND Ks vied ¥ ", hone Mew 6 tr n ' 5 ipew: n ra 8 6 © O&O go OB eg o & ion Nan Me "gn 4 + at its So oh Meet ie go Oe ee i "T. - a on ae i rm i rrr ob "e4 ry oe ai An: ane ey vers es mee " a tt MRS 3 os , ow oo: 2 cy "Ne uo qe co wm fo Ce wb FR A, i gw se BO 05 isa oy £ 3 penn ween ieee 4 tn oh x oo ix 7) & 'w xan wen Km ie Gpoouph *N* Sn 2 yen - 5 rn, a or 74 haze a Gy a pa " 0% ed ce vm ye de sage ii on Oo FY fede. oe & te 2 fo 2s OU YP G& i Ss oa a ae 8 cn gy OD ee pane Sd a ~ & wo ony yo "ae a ao , as CO tee th. shee « a 3 "sep cat vee oS S a v3 fart HRY eS ry : { N : AR & x ss me pt aS 3 8 fact wT 4 z R 7} An -asponde in S 4 oy: rn we ge " 4 tft re - eons pas on 4 in Li Hy eee . td a & ®& ne OO a ad " "B& & LO BQ oe Sow Go ts an a a A mp 2 a on o Bion : , & G6 & Pe & gm = fe a3 aie og Ko yd ea; wee whoo? sapocs A ~ deen 4 . 'one th a a re . os gs . as a oo' fo eS 2 at weeer enn ee : - teers ed pan Se ah Gy OO = of Pug an ns a3 r wo Ses 4 es eee No Reh ted Cy oa . Oo eee ED a nr ce acre ead Pa res ce 2 vee Se : Fae ce ad oe ' Bee _ . bone 7 gen cr <r > ic © a © ns a SS rhe. eand ¢ feet om Lf yo, o% 'id a ut 3 a) oe a oie a GP fen, need bechen oe tes £3 on as yen ho LS 5 ~ WL fs a "ye posed bee) oe apeee whore % ee i ele 4 ; a Co "tpod Mad av, A 3 a "gr bree is) " t pon " gee oe C4 "ef rf art we wee aa O BP wm & & wh ioe 2 ge com Be et we ERE Jeans wapoe tes dpe bit tao 4 ; ey " Gece ; "fn my oes my tM 4 a rs A ioe yer ue ag ° iss os oes $s A rr ° ear tee, wan) to rs + on id % Op bd i a i a a we Choe ie . "™ 7 tye pare pe OS moe, oe ra 4 lara , vane, 5 4% se é ws SP gent, ne ey 6 sO ted Sm ae AG , ara ' ot é ; ae! @ 2 EF om Y@ Bes, ; © gers eon Px. noe woe 5 %, ny a " ae eS 625, 8235 Be $4 om ae th . ; H : eee a ie oe , © @ . & Ge eB Oo FB S * i P cm + fo Bogs rad ee z Bee 2 eg Ge B ee ge "3 wed i, avon zy nee ti Sree a I o, ti A wy, a _ PA cS. of ys © be oe. & i rr Se oe oe i we ie eS an on re n rl OE OTR £3 spot be wae yee + bh on ' uy wf. a & #@¢ G0 Bee Foo B RP & Oh ve i go o re dees Sa mn ne fb on 6 2 GO Gow & i ds ost " "6 8 ef "OF wy i , hve on eee tend wan weed od wn re en ord boee 3 a AND the 3S PR rah IA NG: 1 OF 2088 Petition under Seclion 157 CPC is Sled praying that in the circumstances stated in-the affidavit fled in SUDDOr of the writ petition, the High Court may be pleased to Slay all further proceedings, mluding any recovery, pursuant to the notice Issued u/s 148 of the income Tax Act, 1964, dated 07.04.2022, bearing CIN and Notice No. ITBAVASTYS/148 1/2022. 2d/T04S844632(1), for the Assessment Year 2015 -16, pending ai ispasal of W.P.No.31805 of 2028. on the Sie of the High Court. The petition coming on for hearing, upon perusing the Petition and the affidavit fled in support thereat and the order of the High Court order dated T12.2023 made herein and upon hearing the arguments of SLAVA Siva Kartikeya Advocate for the Petitioner and SALA Radhakrishna, Standing Counsel for Respondents. WRIT PETITION NO: 32086 OF 9023 Between: M/s Sawmya Kakani, vo. Mr. Venkat Rao Kakani, aged 34 years, OQcc:Business, H. No BD. No. STATG-SS/17, Flat No. O 1, &YR Complex, Opp. Modern Foods Soddharth, Viisyawada - 520 010, Andhra Pradesh. | .. Petitioner AND 1. The Income Tax Officer Ward, 201), Viayawada, CR Build ng, 1° Floor Annex, MG Road, Vijayawada - §20 062, Andhra Pradesh The Principal Chief Commissioner of h neame Tax, Andhra Pradesh and Telangana, Hyderabad Roam No. 922, 9 Floor, BB Block, .T Towers, 10-2-3, AC Guards, Hyderabad - 500 B04, Telangana 3 ng that 3 \ Order ' : 3 AY wernt Art SY Y ¥ x s Gr any other appropriate - . Respondants ~ASSAS %, - g Of india is Med pray ban rimient, Natlonal Ke 3 fadiummn, New Geihi $ mi Unit, Patition under Aricfa 226 Assessm or Direction, declaring $04 id . $ ys 4 ia ~ iad mE BoD Be ee cee UL Be re hon ke et fee e. see dpot enh aS tht Cok sieey oe hy ng oe aad re ke Q bo Cy ran - ay Py : hove WA OG k oO & # a. a faa i aad OR Fa si] eet Hood we RS & toe 'ie fn m 'fee, f LH ae ay ner proceedings, 3 H fs % oe BB a eh, "E% tht a indo hey Ay - fen me ay ae $3 - . rs aa Meee ra "sot Need C4. o pesecy Coo Seer 2S ; Oo Bm 2 & er - BP gS St wh , os ws ae po ee % Gee py eae eT 4 ve haree TS Go Sk ry 6 BRS 43 os "Ee me a on ME i. " eR a, ar B Ow moe OB i aa ar "ie 7 ay 4 Be, gene ea Ord "f ifs = ean, caters : i". eo seo ate. es om OS & % we é _ 4 o Wow 2 ae 66 @ © tt "yr As Lag cy "0 th "at rs a d kK Be 2 4&8 Al2032- SS ated 2 4 of rp jus us a : y B ' yd i OO £3 Pag " ed kom 2 _ eee as As tom " an 4 we eS or a on oo ee g seed oO oars j pn anes os cB Cc eT ed wt ones, oon I thom, cgeeee " pees a ¥] iid cr ce3) £23 , ae se a £5, st ie Sk eo ae apes ea "3 at wo, TNE 6 pa wm prior) ite beer beer 5 Lh. "s qn aot FAST shen & $3 i yshtu ien men ot rea] on ar a Se Ef gE g 2 Pom Be ef oa 2 8 FF a ge Mw gi = & f @ og 4 = 4 oo eae) ak gh oO ge dee a 4, 3 mw 9 oh ' se ap ts Eg ~~ 2 * QB yo © ye a ane fore . Cs Ss ne wots ogg nt G ££ ? ny ana 2a 1042754396(1), for the Assessment Year 2015 - 16, pending disposal of WP No 22058 of 2023, on the fle of the High Court, The petition coming on for hearing, upon perusing the Petition and the afidavit fled im support thereof and the orders of the High Court dated: 14922025, 71.07.2024, 14.08.2024, 08.09.2084, 203 2024 & 03.08.2024 made herein and upon hearing the arqgumenis of Si AWA Siva Kartkeya, Advocate for the Pellioner Ghrough virtual mode} and Sri A Radha Krishna, Standing Counsel for the Respondents. WP NO: S3074 OF 2023 Reafhween: Spartek Ceramics india Limited, Regd. Of Narsingapuram Mitta Palem Mancragin Teluk, Chittoor, Andhra Pradesh-S1? 102. Rep. by its Authorized Signaiory, T Mari . Fettioner AND 1. The Additional Jnint Deputy Assistant Commissioner of Incame Tax, National Faceless/E-Assessmaent Centre, Delhi, Income Tax Department, Deinl, 2°" Floor, f-Ranip, Jawaharlal Nehru Stacium, Delhi] POOGS. 2. The Principal Chief Commissioner of Income Tax, National E- Assessment Centre, Income Tax Deparment, Delhi, 2°" Floor, E Ramp, Jawaharlal Nehru Stadium, Delhi 170 603 3. The Central Board of Direct Taxes, Represented by its Chairman, Department of Revenue, Ministry of Finance, Govi. of India, North Klock, New Delhi T70 004 4. Assistant Commussioner of Income Tax, Circle 1(1) Tirupati, Andhra Pradesh &. Union of India, through the Secretary, Department of Revenue, Ministry of Finance, Govt. of India North Block, New Delh 110001 . Respandaents Article 32 r Xaed Paettion und in the circurmeian ah my te D 2 "% O¢ , 4 - yew && & Bg 8 4 Bo OG ws ok RH DO & MO oh % ym aa he a Gh oe whee Soe 3 wad wet % 'oe; roa 4 " eo CS td a rr rn a oo, wos By IB | AR ee ah tS RD, wm ks rn n/n re a f - & 4 poe ti Bag ot af Paes "rrene yer ge Seno o {mg 45) "C3 ny C3 oe tg fe oo wpa i. 5 a " ay ca % a j iy he roe oe % Be yr me OB ~~ ome 8 a 6 oy om «OB moO me OS @ he FED ged " Be on y , we obeed ond Aes, - agrees oe a one +i shows fet . by m a. rag & fA Op eee He Go oo GO a oo s sa gore Pee ws vo oe aes 6% 06] on 2 og oe 4, SB i fe ge OG a. os a rc a arc Eo ae GS we eg GE Be tp Ee ag 6 Sor) BH BOM x Se Sy EE be a mt ones $ % 4 ad cc len oes '% on fens La J Bae. es CoN , aa Y were ne 2 vd wo gem ee Bs ie S&S oD "& M0 RG o.. nn ae a Se 8 we » & So & Bo™ UL Ro ve De ee te < > a a a es ete ES me OB "5S do} Rod fe gy Secs at nr +, ra Fikes vs a wen on in rd : a Sea tp & ek ee oc i a is or nn ee: ey Sb oe | oe wee , me OB oe pe , Be eg fet re ek a Sa arr aa i a 03 oS "es nie CO -- Sy e : ase web a ® ge GS rn aa yr Bom Eid Be (m @ G on be ey cn © "e. $ . vood CS cd oe HE t 2 ¢ hes Dat ge ves ben toe . co te ao? rn a 7 a eo, - §% 08 we a a a aS pe waht, ¢ 5 ye Ley i "23 on) oo hee "of Pan nee nee "e 4 oe vane ieeeed CS Son eae. ae ce ese ae @ K voor ie rs a rs yes ay wm if be 2 @ £; @& ne on cs A Oo a & 6 oo @ 6 w & yw iM beg Ee ES pen ree wits Heal Cd mee, i ~~, rut prow ie oo rn poo tid ¢ cs 7 ohere %, a bess os oo wy CLS es bee . af , Cad om a mo BBR a re an ne - x . a "_ ne ¢ an? nears; ao OG . rend 2s iB os fi te th ee ten, oe fa ee . OF Me RA gs Py oe gE ey a re we ee NS wg pe ES arr a a a or on rr on ' rr ne we ype OS naw Sn. agen oh i ms eg here hd 597 wn ; me cs 'ieon re ET scapey ° a8 ie 3 4 a" om ¢ ra ¢ Ieee Sewe 0% fase "yy ua aa wy " tat vores var 4 esed Lod eS agen ne ae gee Tye A os es) a acd ee hy Egy . fe ee ee oe me 5 7 a i ano " Lapa a Lat ore wee t bh "in cat raat a} D if CS £4 $3 ny egy re a a Oc OO Se ss ar an aa "eed re fa 3 poe, ay wera, th fae bneol J aa ane: iy KC a se Ch tpn ER ce tp me o, w © Gy 5S em oe ef & By ~ © 8 & » & wm G& BN & ao & © gf OB & € o @ Go EM A ~ 2 MN FS. rm "te oi ae 4, ey orate £ a peer a "4 " woof ME wp RG ag ae a i. an) 5 fod ae cS 9) Srv, oo tae on fag OP 4 4 ie oo a Nab Sewe | 8 aa ae mS AB an on a kA wood is BOR 2 oF TT oe Cs a ga ae Be ag he a ry an ons ge gk be tee sf} We ap Be a a yA ws mS OS a3 2 nS: ww | ©|©6B Ct oe tape ¢ is 'he eS m3 Yneeoe et ie ' oes cyeets a or howe ests "Ane + Secs ss {% "ey x at mn ENS A we OG " oom, 6% KS we OS ee a Ap «ef AS om ne Cn co a ae ree ae og Ss, ne) od Pps be ; = So wy Th an tee fr bes Oo my oO as es stow ns: ne: . nr a ae ED Sp OE bs of On oy ~~ dood <3) « fii " ? am La ans aw a oe ers oc 8 eS Oty SG sem, | i, poe EB pe aan a 83S (at Se j So cod SOS gs Soe : aA ana a om a tok ¢ aoe, - 6 ress & a rok OSs eo fa a ry wy rm, ae 6% "rag . pe a? net 'a a oa a a as me I « @ ey ocd we So EO ® ie a a aS ea ook ~ # @ Le Bm . BF Ee aa si Oo a te = is Pn; tbe 6 © bm Bh BL wy Bo mE % a & . B&B & F o es wo be fm Bo og O Dos S 5 "es ioe 0 is % as a pon te fan wh DE won Oa "°° € %& B Be SB f oa 2 © 2 95 om ae ns ne oS g @ gg - B m & ne gm 8 B® & & 4. oY ce mw & Sg we "hed . ; rs oe : pn > a rn 4 "ee Lo oe mo fe te Bee BO a3 BS 2s = » 2B ne: mee ns oe "Sgt wy 5 a Aa ce nh i on cod . eel gm ~~ to GS Fe om OE ge a ae) a4 » & O Bw & Se € ff me Pe OS Bo @ cs eh sehr, "mie, seg ppoes Saehee neeend o " eee a 5 ger a a rr a: & GP Oo bao 8 & tor NO <a Ot, fhe ORE ee Cs REL ihe Petitioners and Sri Vihay K Punna, Standing Counsel for the Respondent Nas.7, 2&4 WRIT PETITION NO: 32477 OF 2023 Between: M/s Spariek Ceramics India Limited, Regd. OF Narsingapuram Mitta Palem Mandragin Taluk, Chittoor, Andhra Pradesh-517 102. Rep. by its Authorized Signatory, T. Man. Petiiionsr AND 1. The Additional Joint Deputy Assistant Commissioner of Income Fax, of income Tax, National Faceless/E-Assessrment Centre. Delhi, Income Tax Department, Delhi, 2° Floor, k-Hamp, Jawaharlal Nehru Steadiurn, Dalhi-TTO003. The Principal Chief Cammissioner of Income Tax, Nafional E- fh Assessment Cantre, Incorne Tax Department, Delhi, 2°° oor, E- Ramp, Jawaharlal Nehru Stadium, Delhi- 110 603 3. The Central Board of Direct Taxes, Represented by iis Chairman, Department of Revenue, Ministry of Finance, Govt. of india, North Sieck, New Delhi 110 004 4. Aasistant Commissioner of Income Tax, Circle 14} Tirupati, Andhra Pradesh 5. Union of india, through the Secretary, Department of Revenue, Minisir of Finance, Govt. of India, North Block, New Delhi ~F9G004 Respondents Patilion under Article 226 of the Constitution of India is Sled praying that in the circumstances stated In the affidavil fled therewtth, the High Court riay be pleased in issue a wr, order ar direction more parhoularly ame in the nalure of Writ of Mandamus declaring the Assessment Order vide DIN No. TRAIAS TSi147/2023-24/1 0506888001) dated 30.09.2023. passed by the Respondent No.i for the AY 207) Jin violation of the princinles of natural fusties, in cantravention of the provisions of the Incame Tax Act, 196 t, os ty roa] cr o x A arbiary and unressonahis, besides being violative of the Pelltioners dohis ays ? guaraniced under Articles 14 and 19{1\q) ee a rete, eve we a) oy todb ws SS oh. 2 oe: wire Ss mm ar a re consequently set aside the same: IANO: 7 OF 2623: Fetiion under Section 781 CPC is fled eying thal in the y ft 8 2 pede oe ky oe % tS eS F oy ke ot oo circumstances stated in the aficayit fed in < Nye gpd Pao q lee eng ge et Pease Ap rtiowen vert - Court may be pleased io issue a writ, order or direction more particularly one in the nature of Writ of Mandamus dec Javing the Assessment Order vide DIN No. TBAASTISN47/2023-24/1 OS868S8880i1) dated 10.08.2083, passed by the Respondent Not for the AY 204 of natural justice, in contravention of the provisions of the income Tax Ack, 1864, arbitrary anc ee besides being violative of the Petitioners' righis guaranteed under Articles 14 and 19{1 Ng) of the Constitution of inela, and consequently set aside the same, pending disposal of WP.Ne 321 2023, an the fle of the High Court, The pelifion caming on for hearing , UDON perusing the Petition and the afidavid fed in support thereof and the earlier Order of the Hi igh Court dated, 49 ONTQ Fa AA ore " ' ' me YA . : mes Na te 4.92 23 PUOT S024 1202 2084, 1405 2084, 02.04. 2024, SO. O48 2024 & Pa CUES, Pe Ue Ais, Jyothi Raina if OS 07 2024 meade herein and a pon hearing the arguments of Ms. ws Anumolu, learned counsel representing Sri Challe fsunararan, Acvonate for the Fettoner and Sri Vi iifhay K. Funna, Sharwi ing Counsel for the Respondent Nos, 4, & Z& 4. WRIT PETITION NO: 32778 OF 2023 Setween: M/s. Spartek Ceramics India Limited, Read. OY Narsingaouram Mitia Palern Mandragi Taluk, Chittoor, Andhra Pradesh-S17 102, Rep. by is Authorized signatory, T.Mani .. Patitioner AND }. The Additional Noint) Deputy! Assistant Commissioner of Income Tax, National Faceless/E-Assessment Centre, Delhi, income Tax Depariment, Delhi, Floor, E-Ramp, Jawaharlal Nehru Stadium, Belh FTOQOGS =. The Principal Chief Comrrissinner of Income Tax, National £-- Assessment Centre, Income Tax Department, Delhi, 2% Floor, E- Ramp, dawaharlal Nehru Stadium, Delhi - 110 603 3. The Central Board of Direct Taxes, Represented by its Chairman, Depariment of Revenue, Ministry of Finance, Gavi. of india, Nerth Biock, New Delhi 110 004 4. Assistant Commissioner of incorne Pradesh rax, Circle 149) Tirupati, Andhra S. Union of India, through the Secretary, Denartrnent of Revenue, Ministry of Finance, Govt. of India, North Block, New Delhi-110004 _ Respondents Patition under Article 229 of the Constitution of India is filed praying thal in the circumstances stated in the affidavit fied therewith, the High Court may be pleased to issue a writ, order or direction more particularily one in the nature of Writoof Mandamus declaring the Assessment Order vide DIN No. TBAIAS T/SAA 7/2023. S24) TOSS688825( 4) dated SIL09 2023, passed by Respondent No.1 for the AY 2016-17 as being in violation of the princinles of natural justice, in contravention of the provisions of the Income Tax Act, 1964, ariirary and unreasonable, besides being viclative of the Petitioners rights guaranteed under Articles 14 and 7s S(T Xa} af the Constitution of india. and N ansequently set aside the same: IANO: 1 OF 2023: Patiion under Section wT CRC js filed praying that in the creumstances stated in ihe aNidavif fled in s suppor of the writ petition, the High Court may be pleased to stay the operation of the impugned Order vide ON No TRAIAST/Si4 47/2033- vanoseseee25(1) dated 30.09.2029, including Demand Notice vide OFM & Notice NolTBAVASTISN Sareqe3. e4OS6888828(4} dated 30.08.2025 fDemand Notice") and notices of pe penaly Nos ITBAVPNL/G/2? 1 C1 Ne) (2023-241 0566888311) dated 30.69 2084 2038, on the file of o enh 59) oe ae! fry baa £4 a & 3 OS wa wa) <2 ', Lez 3 ez) Ba oo ie x ee we "ph ei Le O 2y. a mS parts wo to xo wey KB the High Court ay vod "~ iL The pefiion coming on for hearing, upon perusing the Pefiion and the Nidavil fed in support thereof and the earlier Order of the High Court dated. W2023, T1OL2084, 12.02 2024, 11.03. 2024, O24 204, 80.04 8084 2B ost CAF SESS esrese eet pape sameg ery h 4 Sh OF 2024 made herein and upon hearing the arguments of Ms. Jyothi Ratna Arrumola, lear nec counsel representing Sri Challa Gunaranian, Advocate for ihe Petitioner and Sri Vihay Kumar Punna. Standing Counsel for the Respondent Nos.1, 2 & 4. WRIT PETITION NO: 324188 OF 2623 Betweer: Mis Spartek Ceramics India Lim! * Narsingaouram Mitta Palern landragin Taluk, Chittoor, Andhra Pradesh-S1? 169. Ren. by ffs Authorizes Signatory, T.Mani . Petitioner as 1. The Additional (doint/ Deputy/ Assistant Commissioner of Income Tax, National Faceless/E-Assessmenit Centre, Delhi, income Tax Department, Deihi, 2° Floor, E-Ramp, Jawaharlal Nehru Stadium, Daeihi-? 70008, 2. The Principal Chief Cammissioner of income Tax, National E- Assessment Centre, Income Tax Department, Delhi, 2° Floor, E-Ramp, Jawaharlal Nehru Stadium, Delhi 110 003 ta The Central Board of Direct Taxes, Represented by Hs Chairman, Deparment of Revenue, Ministry of Finance, Govi. of India, North Block, New Delhi 110 004 4 Assistant Commissioner of Income Tax, Oircle 1(1) Tirupati, Andhra Pradesh 5. Union of India, through the Secretary, Department of Revenue Ministry of Finance, Govi. of India North Block, New Delihi-?100074 Respondents Patition under Ariicle 226 of the Constitution of india is fled praying that in the circumstances stated in the affidavil fied therewith, the High Gourt may be pleased fo issue a writ, order or direction more parficularly one in the nature of Writ of Mandamus declaring the Assessment Order vide DIN No. TBAIASTISN 47 (2023-24 OSSH888950) dated 20.09.2023, passed by the Raspondent No.i for the AY 2075-15 as being in violation of the principles of natural justice, in contravention of the provisions of the Incarne Tax x Act, S64, arbitrary and unreasonable, besides being viclative of the Petitioners' nobis ce guaranteed under Ariicles 14 and 1S¢1iq) of the Constitution of India, and consequently set aside the same: IA NO: 1 OF 2088: t ee meio Dan Rowe &: as 90 ie te Lola ot WA eR LEER SS by west ben " Petition under Section 167 CFC is Med praying thal in the circumstances stated in the affidavit fled in support of the wril petdion, ihe so High Court may be pleased to stay the operation of the Hripugned Order vide DIN No TRAIAST/S/147/2025- 24/1 0588838948(1) dated 30.09 2023, Including Demand Notice vide DIN and Nofise No. (TRA JASTIS/IS8/9023. 24/1 Q58688898(1) dated 30.09.2023 (Demand Notice.) and notices of penalty Nos. PBA /PNL IS /2P1 (1) fe} (2089-24 /705888 SSS02(1) dated' 80.09 2083 (.Penally Notices, pending disposal of WP.No.32186 of 8063. on the file of the High Court, The petition coming on for hearing, upon perusit ing the Pettion and the affidavit fled in suppeart thereof and the earlier Order of the High Court date MM T2023, TOL 2084, 12.02.2024, 11.05.2024, OS OF POS4 AGL Od Sood & Ue.Q/ 2024 made herein upon hearing the arguments of Mes. Jyothi Ratna Anumalu, learned counsel, representing Sri Chalfa sunaranian Advocate for fhe Paetifioner and Sr Vilhay Kumar Punna, Slanding Counsel for the respondent Nos. 1, 2&4 WRIT PETITION NO: 32364 OF 20633 Between: Mis Viayapradatha Agro Industries, 6-05, Gadavaoru, Godavapur, Kankpadu landal, Krishna ~ S21 151, Andhra Pradesh, Represented by its s Manag ging ~ _Sfo Mr. Ranga Rao Yalamanchill, Partner, Mr Rama Krishna Yalamanr Petitioner ANS 1. The Incame Tax Officer - ward (3) Viayawada, C R Bui iding, 1° Flor, Annex, MGS Road, Viayawada, Andhra Pradesh ~ 520 002 4. ihe Principal Chief Commissioner of Income Tax, Andhra Pradesh anc Telangana, Hyderabad Room No: 822, 9" Floar, 'B' Block, LT Towers, 1O-2-3, AC Guards, Hyderabad - 800 004, Te Slangana, 3. Assesarment Unit, Incame Tax Deoartment, National e-Assessment Genter, New Delhi Room Ne: 404, Fioor, &-Rarrig, Jawaharial Nehru Stadium, New Delhi. 170 G03. x . Respondents Petition under Ariinis 226 of the Constitution of India is fled praying that in fhe circumstances stated in the affidavit fled therewith, the High Court may be pleased fo issue a Writ of Mandamus or any other approoriate Writ, Order or DXrection, declaring. a. the order passed by the 1 Respondent, u/s 148A(d) of the Income Vax Ast 1981, dated 08.04.2082, bearing DIN and Notice NoJTBAVASTIF A 48A/2022-23/1 04254495811} for the Assessment Year 2015 TG: & b. the notice issued by the 1° Respondent, u/s 148 of the Income Tax Act, 9801, dated 06.04.2022, bearing DIN and Notice No pees MOAIAS T/S/1 48 1 2022-23/1 04254570604), for the Assessment Year 2015-16: as arbitrary, legal, bad in law, vald-ab-initio, violative of the principles of natural justice apart from being violative of Articles 14, 181 Ng) and 265 of a~ fhe Constlution of India & Sec. 145A of the Income Tax Act, 1981, and cansequenty set aside the sarne in the interests of justice: IA NO: 1 OF 2023: Petition under Section 1781 CPC is filed praying that in the circumstances slated in the affidavit fled in support of the writ petition, the High Court may be pleased to stay all further proceedings, including any ecovery, Bursuant to the notice issued by the 1° Respondent, u/s 148 of the Income Tax Act, 1987, dated 06.04.2022, bearing DIN and Notice Nol BAVAST/SM4& V/2082-23/1 04854570801) for the Assessment Year 2075 - 16, pending disposal of WP No. S2354 of 2023, on the file of the High Court The petition coming on for hearing, upon perus ing the Pettion and the affidavit fled in support thereof and the earlier order of the High Court dated18.12.2023, 22.02 2024, 14.03.2004 & O1.07.8004 made herein and upon hearing the arguments of Sh§ AVA Siva Rartikeya, Advocate for the Faas Petitioner and Sri A Radha Krishna, Stancin g Counsel for the Respondents. WEREIT PETITION NO: 32366 OF 2029 Saehween: Mr. Venkala Ronda Reddy Sandi, Sfo. Mr. Rama Chandra Reedy, aged 52 ny years, Occ: Business, H.No.1 1-4-1981, 2°? Line, Rales Garden, Guntur - $2 O01, Andhra Pradash. . Petitioner woth, Vhe Income Tax Officer - Ward 1(1}, Guntur, C R Buildings, Kannavar Thofa, Guntur - S22 007, Andhra Pradesh é. The Principal Chief Commissioner of Income Tax, Andhra Pradesh and Telangana, Hyderabad, Room No. 922, 9" Floor, 'B Block, LT Towers, 102-3, AC Guards, Hyderabad - S00 004. Telangana. 4. Assessment Unit, income Tax Department, National e-Assesament Center, New Delhi, Room No. 407, 2° Fisar, &-Ramp, Jawanarial Nehru Stadium, New Odlhi- 140 G62. Petition under Article 226 of the Constitution of india is fled oraying that iy re circumstances steted in the ; Court may 3 Sy . meget fe eat Fay eyed » . me peye sdb one mm ee er LAK euE OS Neeteny be pleased fo iscue a Vrit af Mandamus or any other appropriate Writ, Orde: ees a. the order passed by fhe 1" Rasnondent, u/e 148Afc} of the Income Vax Act 7981, dated 24.00.2023. hearing DIN and Notice "i ¥ No TTBAIAS TFS 48 A/2022-2 3/4 0812468880 1), for the Assessrnant Year 2018 iB b. the notice issued by the 1% Respondent, u/s 148 of the Income Tax Act, 7981, dated 24 03.2083, bearing DEN and Notice No TBAVAST/SH48_ 1/2022-23/1051272809(1}, for the Assessment Year 20176 -17; arbitrary, legal, bad in law, vold- -ab-initic, violative of the princinies of _fratural justice apart from being violative of Aricies 14, 19¢). ig) and 265 of the Constitution of india & Sec. 145A of the Income Tax Act, 1867, and consequently set aside the same in the interests of justice, IA NOoT OF 2023: Petition under Section 151 CPC is fled praying that in the circumsiances sisted in the affidavil fled in support of the writ petilion, the High Court may be pleased fo stay all further proceedings. including any recovery, ee to the notice issued ufs 146 of the Incorne Fax Act, 1961, dated 24.03.2023, bearing DIN and Nofice No iTBAVAST/A/46_1/20e2- 2S/1OS1272899C)), for the Assessment Year 2019 -17, pending disposal of WP No.02386 of 2023, on the fle of the High Court, The petition corning on for hearing, upon perusing the Pelion and tne affidavit fled in support thereof and the earlier order of the High Court dated 18220238, Se. 02 2024, 14.05.2024 & 03.05.2024 made herein and uoon hearing the argqurnents of Si A.V_ASiva Karikeya, Advocate for the Peltioner and SriA.Radha Krishna, Standing Counsel for the Responcdenis WRIT PETITION NO: 32388 OF 2023 Retween: Mr Venkata Konda Reddy Bandi, Sfo. Mr. Rama Ghandra Reddy, aged S2 years, Oc: Business, H.No: 11-4-186, 2° Line, Rajas Garden, Guntur - 522 OO, Andhra Pradesh. ya SS any "e Petitioner's 1. The Income Tax Officer - Ward VT}, Guntur, © R Buliings, Sannavan s . Trota, Guntur - 522 004, Andhra Pradesh rN é. The Principal Chief Cormmissianer of Income Ta ¢, Andhra Pradesh and peengans, Hyderabad Roam No. 883, 9° Floor, B Block, LT Toy YS, He-3, AC Guards, Hyderabad - S00 004, Telangana, 3. Assessment Unit, income Tax Qspariment, National s-Assessmant Center, New Delhi, Roam No 407, 2° Moor, E-Ramp, Jawaharlal Nehru oladium, Nea Delhi - 110 G05. . Respondents: Petition under Anicie 226 of the Constitution of india is fled praying that in the circumstances stated in the affidavit fled therewith, the High Court ma be Bleased may be pleased fo issue @ Writ of Mandamus or any other appropriate Writ, Order ar Direction, deciariy Ag a. the order passed by the 1" Resnondent, u/s 8 T48Aifd} of the Income Tay Act, 1981, dated 08.04.2022, bearing BIN and Notice No: TTRAVAS TPT 4SA/2022-2 8/1 425803 1301}, for the Assessment Year 2018 -18:& b. the notice issued by the 1° Respondent, ws 148 of the Income Tax Act, YOSt, dated OG.O4 S082, hearing NOUTBYVAST/S448 12022-2341 042562343i 1} for the Assessment Year 2015 -18: arbitrary, Hlegal, bad in law, vold-ab-inito, natural justice apart from being violative of Aricies 14.1 ST No} and 265 af the Caneliuiion of India & Sec. 1484 of the Income Tax Act, 1964, arid consequently set aside the same in the Interests of justice. viddative of the principles of Ss iA NO: 7 OF 2023 Petiion under Section 751 CPC is fled praying that in. the crcumstances stated in the affidavit fled In support of the petition, the High Gourt may be pleased to stay all further oroceadings, including any recovery, pursuant to the notice issued u/s 148 of the Income Tax Act, 1961, dated 06.04.2022, bearing DIN and Notice Nov ITRA/AST/SM4 & V/S022- 2s/10425623423(7), for the Assessment Year 3015-16. pending disposal of W.P_No, 52388 of 2023, on the file of the High Court. The petition coming on for hearing, upon berusing the Pelltion and the affidavit fled in support thereof and the earlier order of the High Gourt dated:18.12.2023, 22.02.2024, 14.03.2024 & 03.05.2004 made herein and upon hearing the arguments of SrLA VA Siva Kartikeya, Advocate for the Petitioner and of Sri A. Radha Krishna, standing Counsel for the Respondents. WRIT PETITION NO: $2486 QF 2023 Between: Mis. Thiruvengalapuramt Weavers Co-O is Production and Sale Society Lindied, Tiruvengalapuram, Badvel Mandal. Cuddapah District - S16 503 Andhra Pradesh. Represented by its President, Mr. Paticherta Ramaiah, sfa.Mr. Policherla Venkata Subbaiah. FPetivioner!s AND 1. The income Tax Officer, Ward -1, Kadapa, income Tax Office, Cuddapah - 578 004, Andhra Pradesh. é. The Principal Commissioner of Income Tax,' Firupatl, 1° Floor, Aayakar Bhavan, RT Road Tirupati - $17 507, Andhra Pradesh. Assessment Uni, income Tax Deparment National e-Assessment Cae Canter, New Delhi, Raom No 461, 2° fk nor, E-Ramo, Jawaharlal Nehru stadium, New Delhi- 710 003. Lad oten Respondents Petition under Article 226 of the Constitut ion of india is Mee! ves that in the clrcumelances stated in the affidavit fled therewith, the High ri may be pleased to issue a Wit of Mandamus or any other appropriate Writ, Order or Direction, declaring. a. the order passed by the 1" Respondent, us 148A(d) of the Income Pas '2 a SB a oh. x Cy bane Co ch Fax Act 1804, dated O4.04.2022, bearing No. PP BAVASTIF 148 A2022-23/ 0424082 07/1), for the Assessment Yaar 2018 "19. and MW BAYASTISN4S V2082-23/ 10424982361}, for the Assessment Year 218 - as arivirary, Hegel, bad in law, vold-ab-initio, violative of the principles of natural justice apart fram being violative of Ariiciles 14, 197 Ng) and 265 of the Consifution of India & Sec. 148A of the Income Tax Act, 1887, and consequently set aside the sare in the interests of justice, IA NO: 7 OF 2023 Pelion under Section 197 CPO is fled praying that in the ciroumstances stated in the affidavit Hed in support of the petitian, the High Court may be pleased fo 2 Stay all further proceedings, including any recovery, pursuant to the notlee issued by the 1" Respondent, u/s 148 of the Income Fax Act, 961, dated O4.04. 2082, bearing DIN and Notice No. TRAIASTISN 48 2022-23) 104249823801}, for the Assessment Year 2018 - 19, pending disposal of WP No 02488 of 2083, on the fe of the High C The petition coming on for hearing, upon perusing the Petition and the aviidavii fled im support thereof and the earlier order of the High Court dated 19.12. 2029, $3.02 2024 & 09.08.2024 made herein and upon hearing the arguments of SAV A Siva Kartlkeya Advocate for the Petilioner and of SrA. Radha Krishna Advocate for the Respandent Nos.1 ia 3 WRIT PETITION NO: 32489 OF 2023 Setween: Mr. Mecisetly Venkateswara Rao, s/o Mr. M. Koteshwara Rao, aged 58 years, Joc Business, H, No. 2-61, Chalivendrapalem(V}, Kankipadu, Krshna District ~ $20 070, Andhra Pracesh Petitioner AND 1. The Incorne Tax Officer, Ward 2(3), Vieyawada, C R Building, 1 Ficor Annex, MG Road, Viisyawada - 520 002, Andhra Pradesh. 2. The Prinei ijpal Commissioner of Income Tax, Viieyawada, OD. No. 40-6. 18, SVR. Plaza, Siddhartha Public School Road, Moghalraipuram, Vijayawada - $20 010, Andhra Pradesh. 3. Assessment Unit, Income Tax Departrnent, National e-Assessment Center, New Delhi, Roarn No. 401, 2° Floor, E-Rarnp. Jawaharlal Nehru Stadium, New Celhi- 110 003 Respondents Petition under Article 226 of the Constitution of India is filed praying that in the circumstances stated in the affidavit fled therewith, the High Court may be pleased io issue a Writ of Mandamus ar any other appropriate Writ, Order 3 Direction, declaring. a. ihe order passed by the 1° Respondent, u/s 148A(d) of the Income Tax Act, 1867, daled 05.04.2022, bearing DIN and Notice No.. ITBAVASTIF AT 4SA/202 ee-2d 1 OS2884805(1), for ihe Assessment Year 20428 - iG. and b. the notice issued by the tat Respondent, u/s 148 of the Income Tay Act. 1861, dated O8.04 2039. seaming DIN and Notes No. ITBAAST/SM48 1/2023-23/1 428884 7 21 1}, for the Assessment Year 2018 - 19. arbitrary, dlegal, bad in law, vold-abdnitic, violative of the principles of natural justice apart from being violative of Articles (4. TSC Ma} and 258 of the Constitution of India and Sec. 1484 of the Income Tay Ast, 1969, and consequently set aside the same in the interests of justice and to Hass such IA NO: 1 OF 2023 Patiion uncer Section TS? CPC is Aled mraying that in the circumstances stated In the affidavit fled in support of the petition, the High y Gourt may be pleased to stay all further proceedings, including any recovery, wd pursuant to the notice issued u/? 148 Of the income Tax Act, 1981, dated 08.06.2022, bearing CIN anc Notice No ITRAVASTIS/48 M2082 eof 10426884724}, for the Assessment Year 2078 -15. pending cisoosal of WP No 32489 of 2023, on the file of the High Court, The petition coming on for hearing, upon perusing the Petition and the afidavil filed in support thereof and the Order of the High Court, dated WAL SNZS, 29.02 2024 & 03.08.2024 made herein and upan hears Ag ihe arguments of SrLAVASiva Karfikeya Advocate for the Peiifioner and of SLA. Radha Krishna, Standing Counsel for Reapondent Nos. 1 to 3. WRIT PETITION NO: 32746 OF 2023 Setween: Marine Venkateswara Rao, Sfo Laie MGK, Gokhale, Aged aboul SY, Rio 4. 7 . 3 ~, ows. we my . nin mse a 1, Subbaraopel, Tadenalligudem, Andhra Pradesh ~ 5341a4 Patitioner ae ad AND 4. Union of India, through the Secretary, Departrnernt of R of Finance, Govt. of India North Block, New Delhi 710004 3. The Princinal Commissioner of income Tax, Vishakapatnam -4 Ravyenue, Miustry 3. The Joint Commissioner of income Tax, Ralamahendravaram Range Rajamahendravaram 4. The Income Tax Officer, Ward-1, Tadepalligqudem Respondents Petition under Article 228 of the Consiitufion of India is fled praying that in the clreurnstances stated in the affidavit fled therewith, the High Court may be pleased fo issue a Writ or and Order or Direction with more particulary in the nalure of a Writ of Mandamus declaring the Stey Order bearing No. ITBAICOMIF AT 7/2023-24/1 05882528411) dated 11.12.2023 passed by the 2 Respondent to the extent of granting stay by imposing condition of payment of 20 percent tax demand, amounting to Rs. 15,17, 720/- without providing any reasons and without cansideri ing the palitioners stay application, pending appeal before the 3° Respondent and contrary to Instruction No.t074, FE No 04/72/88 TOC dated 02-12-1899 as amended from time fo tine as arbitrary, legal, colourable exercise of pawer and cantrary to the provisions of the Income Tax Act, 1961 (hereinafter the IT Act} aparl frorn being violalive of the fundamental rights guaranteed to the Petifioner under Ariicles 14, 19 and 21 of the Consiitution of India and consequently set aside the same. and fo grant stay of collection of tax demand of Rs. 78.88,582/- vide demand notice bearing ITBAYAST/S/1 56/202 3. 2410531787180) dated 25.05.2023 sessed poy ite 4° Respondent, without imposition of any conditions. os 'a Gu iA NO: 1 OF 2623 Patiion under Section 151 CPC is fled praying thal in the cincumetances sisted in the affidavil fied in support of the writ petition, the " High Court may be pleased to direct the 4" Respondent not fo fake any coercive steps pursuant to Assessment Order bearing ITSAVAST/Q/147/2023- ed {O5S 1786190 ) dated 25-05-2023 and consequent demand nolice bearing ITBAIAS T/SH4 86 ge Respondent, pending dispasal of the Writ Petition No. 3274d of 2023, an the fle of the High Court iS 1) dated 25.05.2023 passed by the The petition coming on for hearing, ugoan perusing the Fetition and the affidavit fNed in support thereon! and the sarlier Order af the High Court d.20.12 2083 & O47.07 2024 made herein and upon hearing the arguments: of Ms Jyothi Raina Anumolu appearing for SriChafla Gunaranian Advocate the Pett jamier, SriA Racha Krishna (Ceriral Government Counsel) for Respondenis. WRIT PETITION NO: 3304" OF 2023 Roehween: Mr Rama Krishna Yalamancdll, S/o Mr. Ranga Rao Yalamanchil, aged SS years, Oeo Business, H. No.G-85, Past Office Road, Godavarru, Kankimnady, Vilayawada ~ 827751, Andhra Pradesh Patitioner/s 1, The Income Tax Officer, - Ward (3), Vilayawade, C R Building, ist ty Fioor Annex, MG Road, Vieyawada - 520 002, Andhra Pradesh KS The Principal Chief Comraissioner of Incame Tax, Andhra Pradesh and Telangana, Hyderabad Roorn No. 922, 9" Floor, 8 Block, LT Towers, AOE AP Cisaric An ans + ear 1O-2-3, AC Guards, Hyderabad - S00 008. Telangana "ES 3. Assegsinent Uni, Income Tax Department, National e-Assessment Genter, New Delhi, Roam No. 401, nd Floor, E-~Rarmp, Jawaharlal Nehru Stadium, New Delhi - 170 003 Respondent/s Petition under Article 228 of the Constitution of India is fled graying that n the clreurnmstances sfated 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 a. the order passed by the 1" Respondent, u/e 148A(d) of the Income Tax Act, 1984, dated 21.09.2023, bearing DIN and Notice No. ITBAVAS T/F/TASA/2022-29 2076 - AO57043748i13, for the Assessment Year INS cn b. the notice issued by the 7 * Respondent, u/s 146 of the Income Tax Ast, 7861, dated 27.03.2023, bearing BIN and Notes Na. iITBAVAST/S/148 1/2028-S3/1051T08 16581), for the Assessrnent Year 2018 -17 arbitrary, illegal, bad in law, vaic-abiniio, violative of the princinies of natural justice apart fram being violative of Ariicies 74, Tag) and 265 of the Constitution of India and Sec. 148A of the income Tax Act, 1961, and consequantly set aside the same in the inferestis of justice IA NOT GF 2023 Petition under Sectiun 757 CPC is filed praying that in the circumstances stated in the affidavit fed In support of the petition, the High Court may be pleased to slay all further proceedings, including any recovery 14 21.03.2023, bearing DIN and Notcee No ITBAYASTQN 48 V20ee- * 3 3 Hsposal a nand the ian conmune 33 LS Seti FS } The pt , oe - ropes tot vote oo fe wo US Bi Fa oth Co 8 Be me we & fe toe oo be Io GS nr aS) me B id fe 4 mG a oe, "a & oS be ~~ go 6 OB ee Bee wy aa, Se F i 2 oe i a ee oats we ee we "| Tf mS, yee, re, ae 4 cade. mop, riper et ce OR on, oS "jus ne Boe a eS Box od : hey io os Eb bane uy a ar ao 3 ; aad Be i nr mo fe yi " ey , , freon fae went at 4 rotoe yer baa oye o see a tt ds a , 4 A, . os bade ES ® alone ts, 't od A [i % 3 wl, ey oh bagel [7 cae: aot mp i ee a= if © E me OF Ss eta ene TE (ore oe fern fans Sen, aes saa ve arhen E tae " rs $4 gene ff . "3, ~ 2 2 oO 2 € = & OT Bf & i et ro vo pp nt (ee trot B nan ve o~ a tase ts 'oo soos pon on, wee " fi, anacd 1D. here a ; "rer lyon a aa ne 4 tat eens es ane peed on, bere Le is Soop ye ee po et ies ed dere AD awn, a "s ee reat bes oe" ad m, we we 4 x ma tr res rae beds ~ Pad ty don Ch ven % hens Sy . we OG co Eee Rs ae & an (4 : iM bes . La vente ed or a Cog a Bog Bo @ Fh pa R ben peer pee wz ba BY Es 0 few ge id A % ra Sen oe ° cee a oo oo ney £4 Og & f "a nn Be ' re ee wo nN Ma o Sane an ons Bn va Fo Sen doe as pn a; LE eas 7 an Gy Nae 55 wend nb wo @ ee e Gg vy ond G wan 1 od £F3 i a SY 3 id o vas Cece wD a Oh oD ou EM OT bee fy te mf & SS 0 Ce DB gy, tO rns: eo 8 s ; i S&S & BS 3 Be Eo Lat "Ss es A Me) <3 ewe eats on, "3 vets sy oy o on i 4 te wae a Gono ane mi od £5 ts is 63 gree Ks we od be on a bed y " 'eed Rn geee Seen ye be ' wee a fo L bn sy Fete feed be Cpe pune at oh [aa ue of ant tee a5 faye et oon % Bor. toon oe OE ark Toa, oe ob a sae bo ee BS me a ob ber kes ry aad rn od 4 od J ners t ul EP : niece as ttle 'h Bae + y a wm th aS ; EG : spe weve oy le . ae tet es een if "one. 63 we ane Ve ae FS @ "a Oo % oO mg Ss oy & Go ig od rs 7 OO H S y nt of Manck ye wont . mary hen ey ot Guards, Hyderabad - R . ~ ~ a " 4 ¢ oo G "4 oe oe . th ee or M oe an OG j Bes i. oe ta wa a q whe eae girs verge ity Be en CA . me ge me alae x ot Oy ae bora ng 3 re & is Mood oy eet oeeee ws ¢ a3 bo tol " ccd eet "S a ~~ CG ie OO 9 ad ies & 5 £3 So res hn 2 vs oo on ion a oe es cs ar o So 4 és: rs cei , ae in Sene & as i & ft. a a vy 5 i 5 iw a" ene w 5 fe wv ane "5 if fe a a fe te < pu N Sia & $ to am M i Telangana, Hyderabad Room 8 & unsel for respondent Nos. 7 to a. The Frincipal ¢ '3 ' * oe ond wane cae Z wot 5 ae os _ - og MY cr 8 & iB "3 mh, feo bon Pea $33 rn Qe mens on "ieee 2 OG wm oF. "x ra bs i] wc gt wen 7 on oy ; Bt ae, $ oy, wet EY rn AS ar a i en 8 cm 4 DO ie So eo or re a; &€ © 8 mad woe EO he mh. 0 we & nn an as rh mn Joon a oe ge ss red io ME em: scl ad aa £30 " a ote So oe / re Go ot he fe. Wh 4 vows wee howe 4 % Ch U2 Sei ME ae S 2 or [DNrection, declaring a. the order passed by the 1" Respondent, u/s 145A(c) of the Income Tax Act, 7861, dated O8.04.2082, bearing DIN and Notice No. PBAIASTIF MAB A2022-23/5 042544536(1}, for the Assessment Year 2045 -18 and b. the nofice issued by the 1 Respondent, u/s 1468 of the Income Tax Act, 1861, dated O7.04.20¢2. bearing DIN, ITBAIAS T/S/148- 1 /2022- S81 O4267 S981}, (DIN Issued on 09.04.2022), for the Assessment Year @G18 -16 as arbitrary, legal, bad in law, vold-ab-initio, violative of the orincigles of natural justice, apart from being violative of Aricies 14, TSC1Ng) and 265 of the Constitution of India and Sec 148A of the Income Tax Act, 1961, and to consequently set aside the same in the interests of justice. IANO: TOF 2023 Petition under Section 151 PC is filed praying that in the circumstances stated in the affidavit fled in suppart of the petition, the High Court may be pleased to stay all further proceedings, inchiding any recovery, pursuant fo the notice issued u/s 148 of the Income Tax Act, 1961, dated O7.04.2022, bearing DIN: ITBAVAST/GM48-1/2022-23/1082672381013, (DIN ued on 09.04 2022) for the Assessment Year 2015 -16, pending dispasal of WEP No. 33089 of 2023 on the fle of the High Gaur. The patiien coming on for hearing, upon perusing the Petition and the affidavit fled in support thereof and the earlier Order of the High Courl dated 27.12.2023 made herein and upon hearing the arqurnents of SAV A ona Kartikeya Advocate for the Petitioner and of SrA Radha Krishna, Standing Counsel for respondent Nos. } to 3 evelS OF 2023 * » WRIT PETITION NO Between as Reddy, aged ry yi ndrah he '. o Ry roads irecicly ¢ Ms. Keshamrecidy Slreesha, Ee g ms rn sda AY Road, Pullvendul Peltianaris AND income Tax Office eh, dan 4 Yard . a y x Officer ca 3 The income Te Xx 4 ; appah, Cuddap « x mo Leud rf Gs Assessment Stadium, New Delhi - Respondents Petition under Article GP any other agnroanr e oe = f Mig meres: R OF MIGNOAITNy mV AE se ~2 "eo Year % Simat Say Bee j me Pre PL 0 rR Fo it ate ce ee a O22 i PPT ABS, i i IT BAJAST nalural JuSHCe, 3} De ORY = the Constitution of india and Sec 148A of the income Tax Act, 1967, and to consequently set aside the same in the Interests of justice . IANO: 1 OF 2023 Petition under Sectlon 151 CRC praying that in the circumstances stated in the afidavit Aled in support of the netton, the High Courl may be pleased fo stay all further proceedings, including any recovery, pursuant io the notice issued by the 1" Respondent, u/s 148 of the Income Tax Act, 198%, dated 29.03.2023, bearing DIN and Nofice No.. ITBAVAST/S/148_ 1/2023- ad/TS1622654(1}, for the Assessment Year 20719 - 20, pending dispruse the Writ Petition No, 83219 of 2023, on the file of the High Court. The peiition coming on for hearing, upon perusing the Fefition and the avidavil Hed in support thereof and the earher Order of the High Court dated 27.72.2023 made hersin and upon hearing the arguments of SL AVA Siva Nartkeya Advocate for the Petitioner and of Sri A Racha Krishna, Standing ~*~ Counsel for respondent Nos. 7 fo rR we WRIT PETITION NO: $3229 OF 2023 Between: Mr Venkatal Ratteiah Medisetly, Slo Mr M. Koteswara Rao, aged 65 years OGco business, H. No. 74-14-49, Krishna Nagar, Vdayawada, Krishna Dis 520 O07, Andhra Pradesh Petitioner AND 1. Assessment Uri, income Tax Department, Nat onal ¢ e-Agsessiment Center, New Delhi, Room No. 401, 2° Flear, E-Ramp, Jawaharlal Nehru Stacium, New Delhi - 770 802 da - $20 002), Andhra RR oy Fy Aa "hoor Annex, M bebe corns T on PMS a se ty Pas meme iba ra Me The Prin : $ 303 a Road, Moghalrajpuram, harman, india, overnitiant of oo Xs Y Finance, Ressondents % . ia is Hed oraying thal ander Arts wary RR Bettion ourt may ra ' 4 H 4 ed therewith, the Hig wanes the affihavil fi scas sisted In in the circumstiar rany other aopropriat tons Aw x ped ANUSMUE anges = > bs gleased io issue passed by o N ction, declaring orde: Ser 1448 of th ye Assessment Year 2076 yr fF al fe H to, vial si ut al, bad in law, void-ab-ir art from bein OE a natural justios, fee consequently set aside the s { OF 2023 . » iA NO meng Pees wih ae ~ Ms aMices ust mene tater in fhe affichay $ ¥, DY en My ny recavel MCamMe sey fives W445 of 0 : 3g PAAR. Notice and i ~ CN Srey bearrig 2 BS cyey Nay o s han tanene SEES The peiiion corn 9 ¢ on for hearing, upon perusing the Pettion and the affidavit fled in support thereof and the earlier Order of the High Court dated 712.2023 made herein and upon hearing the arqumenis of Sn AVA Siva Kartkeya Advocate for the Petitioner and of Sri. A.Radha Krishna, Stancing Counsel for respondent Nos. 7 in 3 WRIT PETITION NO: $3232 OF 2023 Satween: VieVenkatat Ratisiah Medisetty, S/o Mr M. Koteswara Rao, aged 65 years, occ, Business, H. No. 74-14-49, Krishna Nagar, Viiayawada, Roshna District - §20 007, Andhra Pradesh Patitioner!s AND . Assessment Unit, Income Tax Depariment, Nafional e-Assessment norte Center, New Deihl, Roam No 401, 2 Floor, E-Rarnp, Jawaharlal Nehru Stadium, New Delhi - 170 003. The Assistant Commissioner of Income Tax, - Circle 204}, Vileyawada, GR Building, 1% Floor Annex, MG Road, Vilayawada - 520 002, Andhra Pradesh The Principal Commissioner of Income Tax, Vilayawada, 0. No. 40-6- 15, SVR. Plawa, Siddhartha Public School Road, Moghalraipuram, Viiayawada - 520 O10, Andhra Pradesh Co Respondents Petition under Article 22S of the Constitution of India is Med praying that in the clrournstances stated in the affidavit Mled therewith, the High Court may he pleased to issue a Writ of Mandamus or any ofher pees Writ, Order or Direction, declaring order passed by ihe 1" Respondent, u/e 147 nw Sao. 1a44-- of the income Tax Act, 1961, dated 24.03.2025, bagring DIN and Notice No ITBAVAST/S/M47/2022- 23/1081 288783 1), for the Assessment Year 2078 q, orincipies of 36 "4 Se ~ : < Pues 4 ¥ t SO icias income Taw Act, & S Ny 2 : s aw, vod-a@bh-iniil violative of Ayr is wy ndia & Sec 148A of f 2 te a from being on x " icQ, apar i H Hleqal, bad in 1 OF 2028 . * a8 arbitrary, " Se ural just Is u ? & } the Canstituton of iA NO fo Mee i i" Th mh tp mete ben . a zg 05) i 'm2 OF og & & & 2 gest & pee Pak sheet rt cee preees % x ; a an | BO EE a ra a a ony ne ugh ER J co oD apne it C3 . ft the ge a ci we a - Be "po Me be, *t Sen pe Cy i} 13 ot eee * fee ery ns a 2 - oa fa" 29 S E> & o S % 7 ag ns a a et fs, fone ge om tf heave seri bd gp % ey me tp ge Ph, rm kg te Bd rane OG to, on as 4 fat tf ; i} soot ee) on oy S Co " . te we Oe oo @® & We a bes Bom BB Pe pm SB oa & 6 oS oa Ge te mS canes a bedne so gree She Sead 4 ee ES oe vey BG a gy G he 4 & th " gy & By ee oie a nr oa wee CS, ie * oes '3 "ere fied v2 "e ss yoo a5 ae "a 4 1 ov Tenn am ea rt, a q eal tere os cs ied an ua By ee a Of we oS wm faa wlOUM ee eed oa " es ' ¥4 "et & wo ay me G Pah ay Coe ae a) : wee fof & RB at 8 B Oo & «, Ge oe f np ™ arco . baat? ; r "% ey an SD BE £ a a oS os ra we se) " ten SO ce Lh 5 ws Gi a 0% + Dy a a lose une Bilen o aw we Fe od Kx Ch 63 ween tee bn rn 7? a ces oe wn te eg my Ge G te UV bog wm "jp as bee, badone fee A . oor an £0 is pane A Boor. . rn act an a oe an te i nh rn Sh eS cnt fo hen ; an won EY ee ee > 5s a nS ary eee My "% aoe Seco sd Paaec ; + Par be a sagem oe on ae, te " te Kae? ee) capes, Pad ne . tt Net gd te wr me wy ae bbb gs wag Sirs on % ir" cd a © 3 free 1% Ps a, 2 9 . ye OES ", ong , & wait ind Se Sit : AG Y os ii 'ohn ie iB , Be ood Ee: Paves im ny, ohooh ats £3 4 we yee Oo kit hott %, hon, tan of ke % wee a wager eel Sonne weed a $4, 7 "ee yen Go» @ € i s ( Bae ge G aS i awoeoee 8 2 fe 3 4 3 y 'ie | rat rw eee : * ix iy, Bw G&L ee OM A & F&F @ @ rs & oa Be ad ; ees ry rom ed , ES ig eee pon aA "Ss gts et Set A £ a es wee $23 Uy 4 'eee en & 2 & 4 - ee 7 acs ieee is age 'oa Pana i iil % fee wed ory ete aoe tee, oy: oh. Fa aw, ww hove Ww ry ee we ie wo gp «e jn nor s4 ; ne bene gee we , 3 By Yeeae n % wt a a w oS ee gers ae se op & %% m 5 oO & <a) 3 i Oe jpon fe Ge on a ae ry ee aD Se od 97 4 : on. m & be af ¢ nt gc S gw % whe 7 Ge g gm "Z 3% " mn comes, 2 ; Y 2 & 4 "i "ae! gene $B Bo « go @ B 8 % GB 2 GS SB a & a a 3 2 ¢ 86 2 @ os de fe Go ™ ge 2 2 8 o Go om Oo 3 w Se sy hg & py ye pees eh wie a an a ie m se oS aad nS Oa ty we fe ee pom 7 4 Z ok a here ay " Fed a tie 5 tra pe oot re) 4 wee OR nanaite Soot Fat] " "<3 wtheee oh fs Gave Lan Z 6053 i ote on a rs ay Je gs pod pon ed dort 4 ram ment peers oe ze, a oo fon Yass awe " " secon ' "ES be pon ees 4 *« on ys ap 8 wey ee GR root 6 : ~ R% ent bed zs be tis £o4 be one oy fess ved te et ae ra we my @& 8 Be @ nn rs, @ Bo wy ba 3 0s me &: Oo m og st ©} em 2 mg "ef, 2. Assessment Unit, Income Tax Department National Faceless __ Assessment Centre, Delhi. . The Union of India, Ministry of Finance, Departrnent of Revenue, Represented by iis Revenue Gecrelary, 128-A/North Block, Ne w Delhi Respondants Patition ander Anicle 326 of the Constitution of India is fled praying that n the circumstances stated in the affidavit fled therewith, the High Court may. he pleased to a. issue an order, direction or wrif) more so in the nafure of Writ of Certicrarl calling for the records which resulted In issuance of impugned Order, dated 24.41.2023 passed by 2° Respondent, passed under Section 147 read with Section 144 read with Section 71448 of the income Tax Act (Act) in ITBAVAST/SN47/2023-24/1 05824900801) and BAN ABIPOS8458K for the Assessment Year 2075-16 CAY™}) and consequently quash the samme as legal, contrary fo provisions of the 3 Aci, barred by limitation and nor-est in law iA NO: 2 OF 2023 Petition under Section 151 CPC is fled praying that in the ciraumnstances stated in the affidavit fled in support of the writ petition, the High Court may be pleased to stay of all further proceedings pursuant to ihe Imougned Order dated 24.14.2023 passed by 2 Resporident under Section 147 read with Section 144 and 1448 of the Income Tax Act in ITBAVASTISH147/2023-24/1G58249000(1}) and PAN ABIPOGSS&K for the Assessment Year 2015-16 (SAYS, pending disposal of WR 39647 of 2023. an {he "ie of the High Court. ag BERS a petition coring on for hearing, upon perusing the Peifion and the afidayll fied In support thereef and the orders of the High Court dated 14.05.2024, 60.04 024, 30.04.2084 & O2. OF 2084 made herein and upar wot hearing the arguments of Ms. Deepa Yenna Advocate for the Petitioner and Ms. lewarya, fearnad Junior Standing Counsel, representing Ori Vilray K. Punna, laarned Senior Standing Counsel for incarme Tax Department for the Ae WRIT PETITION NO: 4285 OF 2024 Behvean: Mr Venkat Srinivas Lavu, Svo Mr. Lavu Bapmeedu, aged 0 years, 5 OomBusiness, H.No.2o-25-1, Tadepaiivar! Streel, Suryaraopel, Viiayawada - S20 O02, Andhra Pradesh. AND {. The Income Tax Offeer, Ward 3(1}, Vieyvawada, Central Revenue Butidings, 1° Floor Annex, MG Road, Viayawada - 820 008, Andhra bo The Principal Chief Cornmissioner of Income Tax, Andhra Pradesh and Telangana, Hyderabad Room No 922, 8" Floor, B Block, 1.T.Towers, 10-2-3, A Guards, Hyderabad - 500 004, Telangana Assessment Uni, income Tax Department, National e-Assessment Sao Center, New Deihi, Boom No 401, 2°° Floor, E-Ramp, Jawaharlal Nehru gr 7 43 Oreo Stadium, New Delhi - 770 O03. Petition under Article 286 of he Consiitullon of India is Hed praying that y the clroumsiances slated in the alidawit Med therewilh, the High Court may reso? Sebi Py ve mth Safes SM redime Writ of Mandamus or any other appropriate Writ, Order a 05 on oh $2 9 ree) oh. oe A 2h3 ra 5g ie) o> ade a ae ss a. the order passed by the 1" Respondent, u/s 148A(c) of the Income Tax Act, 1961, dated 02.04.2022, bearing DIN and Notice Nea. ITRAVASTIF M48 A/2029-23/1042458701(), for the Assessment Year 2015 -16 b. the notice issued by the ist Responder, u/e 148 of the Income Tax Aci 7987, dated O3.06 2022, bearing DIN and Notice No. ITBAIAST/S148 [/2022-23/1042457315(1), for the Assessment Year 2019 - 4D; arbitrary, legal, bad in law, void-ab-initio, violative of ihe principles of natural justice apart from being violative of Articles 14, 19(1 Mg) and 285 of the Constitution of india and Sec. 1484 of the income Tax Act, 1367, and consequently set aside the same in the interests of justice 1& NO: 1 OF 2024 Pelion under Section 181 of CPC is fled praying hat in the ciycumstances stated in the affidavit Hed in support of the petition, the High Court may be pleased to stay all further proceedings, including any recovery, pursuant to the notice issued by the 1" Respondent, u/s 148 of the Income Tax Act, (964, dated 05.04.9022, bearng CNN and Notice No. ITBAIAST/SV148_ 1/2022-231 042487351804}, for the Assessment Year 20175 - 48, pending disnasal of W.P.No.4285 of 2024, on the fle of the High Cour. The Petition coming on for hearing, upon perusing the Petition and the affidavil fled In support thereof and the order of the High Court, dated 49.02 9024 18.04.2024, 30.04.9024 & OS OF 2024 made hersin and upon hearing the arguments of Si_ AVA. Siva Kartikeya Advocate for the Peltioner, and of Ms. Iswarya, learned J r Standing Counsel, representing Sri. Vilhay &. Punna, learned Senior Standing Counsel for income Tax Department for he Respondents, WRIT PETITION NO: 4292 QF 2024 Sehween: Mis. Gowtham! Steels, Plot No. 17, Mothe vari Street, Ashok Nagar iluru - Sa4 002 Represented oy iis Partner, Mr. Mula Tirupathi Reddy S/o Mr. Subba Reddy Mula. . Petitioner AND 1. Assessment Unit, Income T Center, New Delhi, Roam No. 401, 2 Floor, E-Ramp, Jawahartal Nehru Stadium, New Delhi 110 O03. The Income Tay CMfic Ward 1, Eluru, income Tax Nicer, 23-.5-4- ot KK S Towers, 8 & Pet, Eluru- S34 002, Andhra Pradesh bo ax The Principal Commissioner of income Tax -1, Visakhapatnam, °° Cs rs Fioor, Asyakar Bhavan, Daba Andhra Pradesh. ardens, Visakhapatnam - 530 020, ._ Responien{s Petition under Articie 226 of the Constitution of India is Ned praying that in the circumstances slated in {he affidavit Ned therewtth, the High Court 'yiay be pleased io issue a Wit of Mandamus or any other apgronoriata Writ, Order or Direction, ceciaring the order passed by the 1° Respondent, yw ray Sec. d44 rw Sec. 1446 of the Income Tax Act, 1O81, dated bearing DIN and Notice No. ITBAVAST/F/147/2023-24/1 0580583851}, far the Assessment Year 2019 - 20 as arbitrary, fiegal, bad in law, void-ab-iniio violative af the principles of natural justice, apart from oeing vinlative of Artcies 14, 190g} and 285 of the Constitution of India and Sec 148A of the & 3 ingame Tax Act, 1G61, and fo consequently set aside the sare in the inferesis of justice Yarn Denartment, National e-Assessment we oo IA NO: 1 OF 2024 Petition under Sectian 181 of CPC is fied praying that in the circumstances stated in the affidavit filed in support of the pelifion, the Hi igh Court may be pleased to stay all further proceedings, including any recovery, pursuant to the order passed by the 1° Respondent, u/s 147 rAv Sec. 144 ray Seo. 1448 of the Income Tax Act, 1981, dated 20.11.2023, bearing DIN and Nolice Now iTBAVAST/F/147/2023-24/1 05805838513, pending disposal of W.P_NG. 4292 af 2024, on the file of the High Court. The Fetiion coming on for hearing, upon perusing the Petition and the afidavil fled in support thereof and the earlier order of the High Court dated, TOs 2024, 18.03 2084, 30.04 2084 & O2417. 2024 made herein and upon hearing the arguments of SrLAV.A Siva Kartikeya, Advocafe for the Metitioner, and Ms. [swarya, Jearned Junior Standing Counsel, representing C i sro Vubay K. Punna, iearnend Senior Standing Counsel for income Tax Department for the Respandents. WRIT PETITION NO- 4298 OF 2024 Satween: Mr Rajesh Kakarala, S/o. Mr. Kakarala Chandrasekhara Rao, aged 29 years, Qoec:Business, H. No. 7-158, ICM School Bazar, Bapulapadu, Krishna District ~ $21 705, Andhra Pradesh. Petitioner AND 1, The income Tax Officer, Ward 1, Viayawada, Central Revenue Buildings, 1° Floar Annex, MG Road, Vilayawada - 520 002, Andhra Pradesh. 2 The Princigal Chief Commissioner of income Tax, Andhra Pradesh and Telangana, Hyderabad, Room No. 922, 9° F .'B' Block, LT. Towers, pee 1O-2-3, AC Guards, Hyderabad - 500 004, Telangana dd) of the : z R x f ras gS - sie Writ, Order Q « x Respondents t oufs 14 $ t r appropri Poth A, * Responder qs ome Tax Act, HW yurner Ariicie 2228 ' : Assessment Uni, Income Tax Deparirent eased to issue a Wri Feta y Hi rome bw Re z 4 ; Pox, . wo Mbeee * fee, . oa £ ge co Me oe ko fo Se Ee Gok bee Apoe on &o sheet a pak treet ro 4 Enad dow 'sh, ey o ee Sear ry i ve 'ahene oD o "ers . 'ee Cy OE Hens ec ey i me ty a (6 @ # & me f& BO ws EOS Ze so an an ans sre on Be % Ch pe DB cn 7 i: SO 7 A % otee? pee wo od yee gee ; wees ae] , ne pes "tee ie gene i a oe te es ga ES mS DP a fe 6g 3 we FE OT fe w Ch ee net m @ OO aes OR i wy OG % TD Oe ~ fe wa os et Ar cad CS tek hove o 2 2 Oo og Bo & . ase ® wa . yt Pass Ron 2 if feos na Sy Ge on wy «3 wees B wy ; (OOS 4 ee on Gs oe ptton, Ln oe as bse were, hod a 13 pos a a ec a we 4 ae oe 2 tS on Oe ms teow Ch Oo r at pon C4. Meee OE . a ee Sonne oe ee = apo, su ry as {% acer oe oc oC 5 hs Ce wae con OOo > A © Lt if 4 CO doee oS - beee apa a4 "CS wiped pos 4 oR ma a ogee wal Ch we naar oo Od whe EG eee yn, Spee i eee ae oon ie me 3 a 6% a owe et a sit 5 RS bere o fee hese oy & hod freon, & HG igen ted £7 fa Oe "y foe mE gy a nz a mm a rr a es. rs a Bo i OB m= | ae Mie eg ae a ors e% pon oh "3 US wer we ; oo ee ro ; " aoe qn Son pe Ch me BO Q& % vy cs "3 EB 60 om ane i car om an ans 6 ae hed 'teem ond 1 i) ged ES aed whe "ft 43 fs "3 wo prety, a gan i no) a Cy BB ies toe fy, oo Net i ce A (5 Bw He te : a EG . Ta ey, [on ope ve ie or, ry Ee wy Prene ed Ke a oe nr Se rheyt thet wn i aed pen << ors y Went ary vent "4, ian eee ones oh oe 4 ty OS pe Gs } ie ant oe fh pre an 1 a a ho be @ ; wm A oo sh i ee te see ea <A ae Sh nn ie wm 7" & we ye oy, fae) [av Togas % & eeeee cee bs ar oe a [e a as Det ee oe a fh be ES u2 <3 CG ge of eee G2 teen ta : 97 oA <3) ' ee pe rn rn ro a ag feree ye ve "gree ager £5 or cS oe win Aw nd re % cers Got we tL or poe age lhe So 3 A ie co "es _& 28 2 © BS & * & ds @ & o € 24 7m er &€ F 6 Sox A. eS i Pai Togs SA gone BY " nn anne - an ER a gee oe " a a nf a a ane om GS, io & ee a we te " be ego % G f DO @£€ ~5 @ # , ~ & a DB od Oo @ & € & EP Ge . © yee , on ag foes fan yr iM wren .s) bat & 2 *~ ry fee 4 Rte fag . So @ Wo os & © 8 2 hm B "% eg . oped. im Venee me fas) £2 Cd " snes £3 wy sak Fehon rcumstiances stat iA NO: 1 OF 2he8: righ Court o noon Pas Ne Reena 49 NBAVASTOMN48 1/2082-23/105147 1117), for the Assessment Year 2016 - 1? pending disposal of WP No.4296 of 2024, on the file of the High Court. The petition corning on for hearing, upon perusing the Petition and the affidavit Hed in support thereef and the order of the High Court, dated 19.02 2024, 18.04 2024, BOOM. 2084 & OZ. OF 2024 made herein and upon aring the arguments of Sr AVA Siva Kartlkeya, Advocate for the Petitioner and Ms. iswarya, learned Junior Standing Counsel, representing Sri Vilhay K. Punna, learned Senior Standing Counsel for Income Tax Deparimant for the Respondents. WRIT PETITION NO: 4340 OF 2024 Setween: Rama Devi Nimmagadda, W/o Murali Krishna Nimrragacdda, aged about 7S years, #G-1, 32, 32-13-7/10, Raver Apartments, Boyapati Machavarao Street Moghairaipuram, Viayawada, Andhra Pradesh - 520010 _ Petitioner AND i. The Income Tax Officer, Ward 20), Vilayawade, C R Bullding, Vilayawada, Andhra Pradesh - 520002. po The Principal Chief Commissioner of Income Tax, AP and TS, 10° Floor, C-Block, LT. Towers, 10-2-3, AC. Guards, Hyderabad-500004. 3. The Assessment Urdt, Income Tax Depariment, National Faceless Assessment Centres, Delhi, Ministry of Finance, Room Neo. 404, 2° Floor, E-~Ramp, Jawaharial Nehru Stadium, Delhi-1 10002. . Respondents Petition under Article 225 af the Constitution of India is fled praying that in the circurnstances stated In the affidavil filed therewith, the High Court may be pleased to iSsue a writ, order or direction more particuien y ane in the we nature of Writ of Mandamus, declaring the unpugned arder di. 19.04 202 passed u/s SENOd27 FOSS) and the ITBAIASTA esued by the JAOQ { aS y legal, and contrary fo DYN No. Brin IA NO: TOF 2024: Paftition clroumsiences stated 148A(c) of the Act vide S148 1/2082 ITEAVAST IFS TAS AZOR S- consequential nolles u/s 148 dh 12. Mt Pose vide SaMOdeP Passat), for ACY, 2075-18, Sha TE q . LATO wae ~ eri respondent) instead of FAQ (° respondent), as void, the oravisions of Incorme-fax Act and contrary to the cinles of Natural Justice: Section (Si CPO is fled praying thet in ihe in the affidavit fled in support of the wri petition, the High Court may be pleased fo stay all further proceedings pursuant fo the S instead of 3° respons ¥ ROK My PRES, roe af Par a aa 7 oN i ios POOR? (9.04. 9022 of the Act vkie ITBAVAST/SMae_V/e0de- PSHeo} ssuee by the 1° Rest ondent(JAQ) for AY. 2015-16 g disposal of WP No 4340 of 2024, on the Hle of the High Count. The petiion oo afidavil q ere me a) 9 4. arguments oF Sr Ouuidu dunior Standing Counsel, represening Standing Counsel for income T WRIT PETITION NO: ming on for hearing, upon oo the Sri AV A Siva Aanmohan, Peattion and the a filed In support thereof and the earler order of the High Court dated. made Karthikeya, Advocate f herein and upon hearing the isarned cour os el representing r ihe Pelitioner and Ms. Iswarya, SriViheay K. Punna, learned Senior 'ax Department for the Respondents. A301 OF 2084 Rohween: Ramesh Mamilacalll, 1-194(F 3) Thurpukam (PAN AGSPM2035K Sio. M. Nagabhushanam Aged mapalem, Ongal ERNE, Patitionans AND 4. The Union of india, Ministry of Finance Rep. by iis cecretary, 1OH6-5, North Black, New Delhi - 170 004 income Tax Officer, Ward 1, Ongole, Income Tax Office, Roshan Plaza, he ath Line, Ram Nagar, Ongole, Andhra Pradesh - S72 3004 Cte _ The Princinal Commissioner of Income Tax, Income Tax Office, Ral Karnal Complex, Lakshmipuram Main Ra, Ashok Nagar, Gury, Andhra Pradesh - 822007 4. National Faceleas Assessment Centre, Income Tax Department, Ministry of Finance, Govt. of Indie, New Delhi Respondents Petition under Article 226 of the Conesiiiudion of India is fled praying that in the circumstances stated In the affidavit fled iherawith, the High Court may be pleased to- Jssue a Writ, Order or Direction more particularly, one, in the nature of Whit of Mandamus, declaring the action of the Respondent No. 2 in DaSSing an Order dated 67.04.2082 u/s. 148A(a) and Notice u/s. 148 dated 09.04.2028 zalling for the return of Income for AY. 2015-16 as Hlegal, arbitrary, bad in law and violative of Articles 14, 19 and 285 of the Gonstitution of india. i Set aside the Order dated 07.04.2082 ufs. 145A(c) and Notice issued by Reapondent No.2 u/s. 148 of Income Tay Act, 1981 dated 08.04 2022 calling for the refurn of Income of the Petitioner for AY. 2078-16 and any consequent proceedings as lacking in jurisdiction and. Wi Set aside and quash the pending assessment proceedings against the Petitioner for the ALY. 2015-16 on grounds of lack of jurisdiction iA NO: 1 OP 2024 Petition under Section 161 CPC praying that in the circumstances Stated Y in the affidavit fiech di si daw sport of the petition, the High Gourf ray be pleased fo grant a stay on the Order dated 07.04.2022 u/s. T48F (4 ete sere, 2 od ge F Lee pe ma Notice dated! 00.08.2022 u/s. 148 of the Income Tax Act, 18 2 @015-16 and any consequent greceedings againat the Pellioner herein Ss pending disposal of Writ Petition No. 4907 of 2024, Court. £3 nm ithe fle of ine Nigh The petition carning on for hearing, upon perusing the Petition and the affidavit fled in support thereof and the Order of ihe High Court, dated O27 O2. 2024, 30.04 2024 & O20 2 Q24 made herein and upon hearing the Sea er ve arguments of Sri.P.Payan Kumar Rao Advocate for the Petitioners and of Sr ¥ VAR Kumar, Central Government Counsel for Respondent No.l, Sri Vilhay K Punna, Standing Counsel for Respondent Nos. 2 {0 4. WRIT PETITION NO: 4807 OF 2028 Ratweer: Ramesh Mamillapall, Sfo. M. Nagabhushanarm Aged about 65 years, Rio. A2- {91(F3) Thurpukammapaiem, Ongole, Frakasam 529001, Andhra Prac fash (BAN AGSPM2045K} _ retiioner North Block, New Defi - TT G01 2 Income Tax Officer, Ward 1, Ongole, Income Tax Office, Roshan Plaza, eh _ eM ovis metiker £ i Reva: &" Line, Rar Nagar, OCndale, Andhra Pradesh ~ 524004 sage go Raee Mee < Pas PEELS © 2 on sf incame Tas-], Inmorie Tax Office, Ral bod = % ""O me ma £5 (7 ws. bat oy we vet "eg ie af {fo wFe te is i] "4 Narial Compex, dpuram Main Red. Ashok Nagar, Guntur, Andhra Pradesh - 52¢00% HES BEY hi Lad 4. National Faceless Assessment Centre, Incorne Tax Depariment, Minisiry of Finance, Govt. of India, New Delhi _ Raspondents Petition under Article 228 of the Constitution of India is fled praying that in the circumstances stated In the affidevit fled therewith, he High Court may be pleased to- | 7. issue a Writ, Order or Direction more partimarly, one, in the nature of Writ of Mandamus, declaring the action of ine Respondent No. 2 in passing an Order dated 23.09.2023 wis. 1aBAicd} and Notice u/s. 148 dated 23.03.2023 calling for the return of incarme for AY. 2016-17 as iNegal, arbitrary, bad In law and violative of Articies 14,19 and 265 of the Constitution of india oh Po Ceo os Bad 3 om om] ta © a Set aside the Order dated s, 148A0D and Notic issued by Respondent No.2 u/s. 148 of Income Tax Act, 1981 dated 23.03.2089 calling for the return of Income of the Petitioner for AY, 2070-17 and any consequent proceedings as lacking in jurisdichan and Wy Set aside and quash the pending assessment proceedings agains! the Petitioner for he AY. 2070-1 qunds af lack of jurisdiction IANO: 1 OF 2024 Petition under Section i5t of CPO is filed praying that in the circumstances sfated in the affidavit fled in support of the petition, the High Court may be pleased to grant a stay on the Order dated 20.03.2023 wis. 4$A(d) and Notice dated 25.03.2023 u/s. 148 of the Income Tax Act, 1264 for the ALY. 2018-17 and any consequent proceedings against the Peliioner Ti wen herein, pending disposal of WHP.Nea.4987 of 2024, an the fle of fhe High x Court The Petition coming on for hearing, upon perusing the Peltion and the afidavil fied in Suppor thereof and the order of the High Court, dated 27.02. 2024, OF .O5.2084 & O2.07 2024 and upon hearing the arguments of SP Pavan Kumar Rao, Advocate for fhe Petfioner, and of Sn YW AnH kumar, Central government Standing Counsel for the Respondent No.7 and of Sri Vilhay K Punna, Standing Counsel for the Respondent Nos.2 to 4. WRIT PETITION NO: 8452 OF 20264 Sehwean: Ms. Viiayalakehmi Movva, Wo. Mr. Rambabu, aged 73 years, Ooo. business, HNo 3944-15-83, Ashok Nagar, Near KRPDT High Schad, Eluru - So4 802, Andhra Pradesh eK S Towers, 8 R Pet, Eluru - 534 002, Andhra Pradesh i Cammissioner of Incame Taw -1, Hyderabad, TY Towers, 10-2-3, A.C. Guards, Masab Tank, Hyderabad - 500 664, Telangana. 2. Assessment Unk, incorme Tax Depariment, National e-Assessment Canter, New Delhi, Roorn No. 404, 2°" Floor, E-Ramp, Jawaharlal Nehru Stedium, New Delhi- 710 008. . Respondents Petition under Article 228 of the Constitution of India ms {ded praying that in fhe circumstances siafed in the affidavil fied therewith, the High Court may be pleased fo issue a Writ of Mandamus or any olher appropriate Writ, Order or Direction, declaring yy. aa ES BE a. the order passed by the ist Respondent, u/s 148A(q) of he Cans Tay Act, (967, dated 64.04.2022, bearing DIN and Notice No. ITBAIAS TIF 4B AIS 022-23/4 OS 250 1337 1). for the Assessment Year 2015 - ih. the notice issuéd by the 1 Respondent, u/s 148 of the Income Tax Act, S84, dated 04.04.2022, bearing DIN and Notice NoITBAVAST/Si148 1/2022-238/1042501846(1}, for the Assessment Year 2018 ~ 16: as arbitrary, egal, bad in law, vold-ab-initic, yvialative of the principles of natural lustice par fromm being violative of Articlas 14, 19(7Mg) and 269 of the Constitution of india and Sec. 148A of the Income Tax Act, 19647, and consequently set aside the sare ir: the Interests of justice. IA NO: 1 OF 2024 Patition under Section (51 of CPC is fled praying that in the clreumtances stated in the affidavit filed in support of the petition, the Migh ourt may be pleased fo stay all further proceedings, including any recovery, pursuant fo the notice issued by the 1° Respondent, ws 148 of the income Tax Ack 1861. dated 04.04.2022, bearing DIN and fous No ITBAVASTISN48 1/2082-23/1042501446(1), for the Assessment Year 2078 ~ 16, pending disposal of W.P.No.5452 of 2024, on the fle of the High Caut The petition coming on fer hearing, upon perusing the Petition and the affidavit fled in support thereof and the Order of the High Court 01.03.2024 & 03.08.20 24 rade herein and upon hearing the arguments of SrLAWA Siva Kartkeya Advocate for the Petitioner, and of on Vinay Kk Funna Standing Counsel for the Respondents. AA 38) » % WRIT PETITION NO: 6304 OF 2024 Sehwaen y 3 2 > ae a fant "raagy hee Ae oo ane. pee « rm B & a & & ee CE ws a 'ee a ed Bo ge ETN GL 2 ae Oy ss eo fe tM eff 4 gn Ky ee ora ca TE ic oe eteed wo. 0 a cn ft TA oe OK sad we iG x os on a a "-- ee om 1 * fe S 6 2 OT & 8 Bo a et oO a 6 i & A an; nn ae a | a tO pee AD, ae a a a a OS) % eee iy " weed a , TAD " road on cane th. %5 Eas) @ 4s frm es oh. ron aa Oey 4G . vee " pe Cs cS Bw < we ae nh i 9 a3 Red am OF Ban si se mF we Be 6 & we be Bo "bn GE cam cy es ; ieee OE it a a 00 ns ee i ay) £2. on . pone eg . ids Ke oo tose cH % wee a we 63 ae Me ime tt re, en anne) Go @ a B ( "or ove jreve if cr . 3 6 " ee . -- see Sipe "peak Ba - oS 6 a mm J SL kh ae a noe oh Se am vy B® rapee, io Haas nt eee ae peas 13 ann aa ree. Be - tye an ns are ge mm 3) a gue') Bs & : i nh 3 ween ad Sone. wc ie ee 3 w ts bow ave tt bog y ye " " % veer. i Sse a3 o " Li Cp Jer ES Neon 3 wy ne 4 eS 4 oA wr a . 'é Db. ' pe mm Fe Pen a a mens e. eee yer fen oS "a ¥ band aa, rheet Bones oo 4 ueooe ; "63 wa EY on an a a ae on "ff, stent ey o bess * ry? 1 obs : "3 ff is 3 . cs ape ii "_ To orn we eG oc nr amen ss ge OS eS i the eS ee cn © ae OOK Oe CO oe ton Fed we SS fa tm an on 7 a Aan or 3 nae ~ Lis we ee manor " "oe iv prs woene wb G ee a pars CS xf Ce OM. vd Hoe iL ¢ : % ah, a: on ace On ee pen ee pes % at a en veh bd on , it ogy OS " & ONS 6 as "OR tn oy ns » We ee Yalta woe mg BA ben en os: ee ee © a a rr > © woe ee Oo wm oh i © sa 8 co oe fs £3 te ve ' on chook an 3 Sette os % tigers "Es cheee pes 4 . 'hee _ Meee ve Ince? pap ; on @ pe on BO Go @ mB op wm A BR tc Bw oss aad pr uy "ee eG 7 ta kM ® i nn o 3 pee tee et oar i 7 eg ts Le a ee x 2 Se 5 . Co Te ep thd wee ie OE an a: 2 a noe oe BNE gts ~ ~ G OC ~ ££ tt wy a a mG ® Bo et wd is nr <a a se) ta me ee "a Bom & ~ A &@ 2 & B Ried eo 4 te fe cH fe one "we aa MA TE ty ee Ped ie ce > pe Gow 6 £ Mo pf wee & B er a a nn ee eT So 6 8s zB bed "on A ye eee eed aS ry a ee 4 GC @ 1 B Bm rh oa 95 wm gc i) "A vr ie ce Ge Ieee y i ro _ OS £h3 te YE x vee a ' " peor Jew Aare tg ay 3 A ae , ao we esi oe Hs ao see , nn ao mo tt % 8 % eh Bo om XS rn cc aa ca "3 Wis C. 7 a) et od cd A is £5 remy ¢ 5 res 'ia - ay @ pA Be " srw oy faa CC us tS age eves ae co &é & a 2 %B & 2 BG ® 2 8 2 gb Wm gy G gw x - in ffs th mm Sh 7a ea ee ee a w B & be : fed ih "Sn " ee m3 ° co ', heed CS BS o @ op bb pp Oo we o a a a w& ae) Ob tee Bie as 3 cae me me ay te Ae t Jew ih am hen th ge rad) we ees <4 per] fn, XK oop os rae é: on vod x87 re -- ¢ Lea oh Uk. & 8 BM fe @ ge ES es rb mS CF Bom OD ee a Ces Fe om ee mw Sena ob : pe EN £3. go wi SS bee , tet ke Sane E a : a Be y *f, gr a iy the circurs! and 2 36 a 4 IANO: 1 OF 2024 Petition under Sentian 151 CPC praying that in the circumstances stat Be ed in the affidavit fied in support of the petition, the High Court may be oleased in stay all further proceedings, including any recovery, pursuant fo the Order passed by the ist Respondent, u/s 147 riv Sec. 144 ow Sec. 1445 of the income Tax Act, 1961, dated 31.01.2024. bearing DIN. ITBAIAST/SHM 47 /2023- 24/4060315777(1}, for ihe Assasament Year 2078 - 19, Pending disposal of WP 6304 of 2024, on the file of the High Court. The petition coring on for hearing, upon perusing ihe Petition and the affidavit fled in support thereof and the earlier order of the High Court dated: 43.09,2084 & 01.07.2024 made herein and upon hearing the arguments of Sr ANA Siva Kariikeya Advocate for the Petiioner and of Sd Vinay K. Punna, Standing Counsel for the Respandent Nos. 1 to 3. WRIT PETITION NO: 6424 OF 2024 Retween: ashlar Building Solutions @) Pvt Lid, Rep. by tis Director, Nilesh Agrawal S/o. Us) Pp. BY Ashok Agrawal, Aged about 31 years, R/a, 7-5-84/35 Flat No 304, Pine Wood Jasti Square Apartment, Beach Road, Pandurangapuram, Visakhapatnam, Andhra Pradesh - 880003. Petitioner AND 4. The Union of india, Reg. by iis Secretary, Ministry of Finance, New Delhi. 2 The Assistant Cornmissioner of Income Tax, Visakhapatnam, * 4. Deputy Commissioner of Income Tax, Circle 3(1), Visakhapainam 4. Facsless Assessing Officer, National Faceless Assessment Centre Incorne Tax Department, New Delhi. Respondents inder & : tassed 4 sy ad ss x avit flee) 3 " x ar order @ affic i nN z Sar) $h- 3 4 ry 3 = ca, RB os ¢ dq ¢ + i % tfor A Me < ye Ag r = ailing for record section 148A(b) for AY 20) S 48 of t : t 7 and the Order and Not in the circumstances sia section T4I6A(d) passe cormsequertial Notice dated < rection, a a ke Oe ne oy Te te 'is > om f& © & & a nis ae > voy «OS mE : on sqpone A ae ry hee ith; tt oe ye & fees , [om 6g 44 at rs a a a Mm Cf ge i wy GE ~ #8 8 & & ; aot ea - & be 5 as Go Be B Ep. Oo Ge es ¢ 7 tees 5 oe a "ON S, hen ORE. - 5 ee & ge a De BS & eas sheet weer Sone eed ne a 4% See en Mt Loom y _ Be & Y Be o 3 & & & i Pe Bem SF Bo x 78 & o 2 re) Face (5 2 8 Ge to ans ws wr bead Os +f wood atoon can ao & Bw a em 4 Be so a Po co A " go %, thm 3 as os Tg a ey tr © . © po : ny "Lge nn rs aso : ie ee o ae OD sc aaa to ae % oe oy ee om "0 a 03 % ee weed ; £3 m) ona ise eed 4g Bb & 6G eg BL & £ & B 67g Deeced f wen o, "% Pun, , oo eeees i. ns aa a or & Bu GO ne a) rn a ty £2 GS ee Se Oo © hd ren, ae rg anne q veg i san we te 2h proce ben a? a ar a a a O ts my TS FH ay » Oty So OF a ns nr a em oy Fo me tp Th yp B o oe foes. ia oe ee! "ad baeee . f wer boar on, os vapee v4 ont oad , the ce "4 ma hove base i in TE pe 4 se an 2 Co a we TE & 2 og | a a A a St i Ae be ee thy Po & th la Seve Ee or a pn z fae] a Oo Sb G2 OG & BS oe ge toot "A La eve o eee "he wens or -_ ey & ae < a. AS a an a a a SP ten m © ft ir HE a oO ft a ~% oe % si . van wen a, Saad ro s Soe, . uf " nr [7 C3 A nee vf ions so "5 G og GD ----- me Se" cod £4 eg Bon wo "ee bon ran 507 sgt 4 id ' fis Eee et OM cars! gs 7 cS ot @ ony roo we ae - 39) 4 3 "4 My $ rsh] ry + yer sos ia) C3 OG ra eos woot Gabh ry ¢ wr. pe 4 , ¢ ¢ ¢ 2 ve & & Oo ans) ae mS a <n an on a oO & . gy BF a ann or a ; 0 oe GQ "ag : So we BF FH lg ide ape tg a ces) vw fess Sede 4 L Peas] "%, mw weed ane a Bg Bow Boo 2 aS & A Meee Thee ooh a OTT bd Sa Vs Oo a 2) 2 iy ag 7 Be St pe mS ms ce § &® go & & re og G & be od So @G@ Mom mB eT whet Ch 6 8& GO Bent bm Bs Sen £ a San C eet % & & pm & fo wk * ne Ci , Je sry go mE ee Se fee nw rn ee A hh oo & a SN & me TS . ce 2 @ & aft an ae oes ©; a aA a cs coma: 02 Sh AS whe ih ms ed fe ue a os a a S cm 2 Fe om @ Re bn a niet eh vues gy ; pieced ed . ae ose eal ove LA hm or sats GS (2 4 cm @&= mF 'oO ee EY E&,. WRIT PETITION NO: 7394 OF 2024 Between: Matasani Rami Reddy, son of Obul Reddy, §8 years, House No.g-118 Muthumaiah Street, Banaganipaille Village and Mandal, Nandyal District Si8i2d, Andhra Pradesh Petitioner AND 1. The Additional Commissioner of Incame Tax, National Faceless/E- Assessment Centre, Delhi, income Tax Department, Delhi, 2° Floor, E- Ramo, Jawaharlal Nehru Stacium, Delhi-t1a00S 2. ihe Princpal Chief Commissioner of income Tax, National E- Assessment Centre, income Tax Depariment, Delhi, 2° Floor, E-Ramp, Jawaharlal Nehru Stadium, Delhi 110 603 3. The Central Board of Direct Taxes, Represented by its Cheirman, Departrient of Révenue Ministry of Finance, Gevi of india, North Block, New Delhino G04 4. Union of india, Rep. by the Secretary, Department of Revenue, Ministry of Finance, Govt. of India, Narth Block, New Delhi? 10004 The Income-Tax Officer, Ward-l, Nandyal Town and Oistrict, AP paz Respondents Retiion under Aricile 226 of fhe Constitution of India is filed praying that in the circumstances stated in the affidavit Hled therewith, the High Court may be pleased to issue a wri, order or direction more particularly one in the nature of Writ of Mandamus declaring the Proceedings of the 5° resnoncent vide DIN & Notice No lITBAVAST/S/M148 1/2088-20/1042633542(1) dated OP- 04-2022 given under Section 145 of the Income Tax Act, 1967 and the consequential Assessment Order dated 29-77-2023 9 in DIN No JP BAAS TiS a7 S023. 4/1 058202259 1) passed under Section 147 read with Section 7448 of the Ineorne Tax Act, 1961 (Act) are arbitrary, egal, ultra res, against Principles of Natural Justice, violative of the certain provisions of the Income Tax Act, 1967 and Unconstitutional and consequently sai asic wh £¥ VIE Sa NS 3 iA NO: 1 OF 2024 Petition under Section 1S? of CPC is Ned praying that in the rcurmatances stated in the affidavit fled in support of the petition, the Nigh Gaur may be pleased -io stay the operation of the impugned Order vide Assessment Crder dated 28-11-2083 In DIN No IPRAVASTIS/ 47 /2023- 2A OSB S022 SAK }, pending dispasal of WOR No 7394 of 2024, an the fie of The Petition coming on for hearing, upon perusing the Felition and {he affidavit filed in support thereof and the order of the High Court dated: 22 03 2024, 02.04. eed & & OF 06.2024 anc uoon hearing te arqurenis of ST Sreedhar Advoc sate for the Petitioner, and of Sri Vihay Ko Punna, Standing Counsel for the Respondent Nas.? to 3, & §, and of Sry VLA Kurriar, Standing Counsel! for the Respondent No 4. WRU! PETITION NO: 7694 OF 2024 Behween: Poola Madhu Babu, S/o. Poola Siddalah, aged 47 years, Occ Business, Rie, S128, Kotha Bazaar, Riy Kedur- 816 101, Andhra Pradesh .. Patitioner's AND 1. Assessment Unit, income Tax Department, National e-Assessmanti Center, New Delhi, Roorn No. 40%, 2°" Floor, E-Ramp, Jawaharlal Nehry Stadium, Naw Delhi. 170 003. The Income Tax Officer, Ward 1, Radanpa, Income Tax Office, Cudagnah, Cuddanah - 816 607, Andhra Pradesh ey, Bese <3 &i 3. The Principal Chief Commissioner of Income Tax, Andhra Pradesh and wit g° Floor, 'BY Block, LT Towers, ~ Telangana, Hyderabad, Room No. 922, 10-2-3, AC Guards, Hyder rabad - 800 004, Telangana Respondent/s Petition under Arficie 228 of the Constitution of India is fled praying tha in the circumstances stelted in the affidavit fled therewith, the High Court may be pleased to issue a Writ of Mandamus or any other apnropriate Writ, Order r Direction, declaring, the Grder passed by the 1 Respondent, u/s 147 rav Sec. 144 rw Sec. 1446 of the Income Tax Act, 1861, dafed 29.07 2024, bearing DIN, ITBAVAST/SM47/2023-24/1 0602 29080(1), for the Assessment Year 2075 - 16, as arbitrary, Hleygal, bad in law, void-ab-initio, violative of the oringigies of natural justine apart fram being violative of Articles 14,7907 }{g) and 285 of the Consifufion of India and Sec. 1484 of ihe Income Tax Act, {867 and consequently set asics the same in the interests of lustice, IA ND. TOF 2024 Petition under Section 141 of OPC is fled praying that in the circurristances slated in the affidavit fled in support of the peltian, the High Court may be sleased to stay all further proceedings, Including any recovery, oursuant fo the Order passed by the 1° Respandent, u/s 147 raw Sec. 144 ray Seo. 1446 of the income Tax Act, 19641, dated 29.01.2024. bearing DIN. UBAVIAST/SM47/2024- 24/1080229080(1), for the Assesament Year 2015 -16, pending disposal of W.P_LNo. 7594 of 2024, on the file of the High Court. The Petition coming on for hearing, upan perusing the Petition and tre afidavil filec) in support ihersef and the order of the High Court dated: 26.03. 2004 and upon hearing the arguments of SrLAV ASiva Karthkeya Advocate for the Peltioner and Sri A.Rache Krishna, Standing Counsel for respondent nos.) io 2. WRIT PETITION NO: 7688 OF 2024 Sefween: Mr Praveen Kumar Reddy Vankireddy, aged 55 years, Ooec Business, Ria Bhaskar Muk Dever, Vadanapalie, CHik Center, Mew Octhi, Room Noa 40% 4 New Delhi- 17a f e Tax Officer, . Ward 7.) 9 CTM Road, Society { > Frincigal Chief Camnoussianer Nehru Stacia 25u, 15-75-9 vat cog © 3 Telangana, Hyderabad Roam No. 1O-2-5, AC Guards, Hyderabad ~ 6 Patitic iy fhe circumstances stated in the alidawit Hex be Oloased fo issue a Writ of Mandarnu oy Drection, dec wf ad ~*~ Respondent, u/s 147 ray dated 12.02 2024, the Assessitic and Floe ynournier Articie 2268 of the Ces eessment Order passed by ry OFFS TE Ae arwitram: ifeaeal Re ent Year 2015-35, @s arbirary, Hegal, bad) afo. Mr Vo Venkala Swamy Reddy, toor- STF S25, Andhra Pradesh Petitioners ariment, National e-Assassrment or, &-Ranmp, Jawaharlal OO O04, Telangana Respondents siher anorapniate Writ, Order oy . 1445 rAy Sec. T44 of the Income Tax Act, 7964. AY ESP . "YES < "yy tat Tass Tato 30S a a yeas PS/TSe 7 20S2- S4/ T0608 OS S4 11), for rm iaw, vold-ab-imiiia, violative of the princioles of netural justice, apart from being violative of Arties 14,7907 ig} and 265 of ine Co imccnrie Tax Act, 7867, and to consequently of justice . - astiution of india and < Sac 1454 of the ; levee te: e interests sel askie the same in th Colony Road, Near "Sy & G3 oh IANO: 1 OF 2024 Petiion under Section 154 CPC 'praying that In the circumstances stated in the affidavit filed in support of the petilion, the High Court may be pleased to stay all further sroceedings including any recovery, pursuant to the Assessment Order passed by the 4 Respondent, u/s 147 raw Sex. {448 rAy Sec i44 of the income Tax Act, 1961, daisd 12.03. 2034, bearing DIN. ITRAIASTISIMAT/OO 23-24/1080802241(1), for the Assessment Year 2015-4 pending disposal of Writ Petton No. 7885 of 2024, an the Mle of the High Court, The petition corning on for hearing, upon perusing the Petition and the affidavit fled in support thereof the and the order of the High Court dated: O2.04.9024 & O7.05.2024 made herein, upan hearing ihe arguments of SAV ASiIva Kartikeya Advocate for the Felfioners, Sri Vihay R-Punna, Standing Counsel for Respondents. WRIT PETITION NG: 7704 OF 2024 » Between: Smt Chandana Damisetty, W/o. Mr. D.Bala Suresh Babu, aged 42 years, Oec Business. Ric. No 8, Palm County, Near HS. Darga, Shaikpet, "lerabac - 500 008, Telangana. . Pelitioner/s AND 4 Assessment Unit, Income Tax Department, Income Tax Department, National e-Assessment Center, New Delhi, Room No.401, 2° Floor, E- Ramp, Jawaharlal Nehru Stadium, New Deihi- 410 003. > The Income Tax Officer, Ward 1, Nellore, Income Tax Officer, 24-2-438, 4@ Floor, GT Road, Nellore - 524 004, Andhra Pradesh. 3. The Princioal Commissioner of Income Tax, Tirupati, Income Tax Office, K.T. Road, Tirupatl- 517 S07, Andhra Pradesh. a. Respondents -- £9 md 25 * i Mipae oe eed Mee, Seve brew, enemy heed ty Sten a we on *, es . 7 res % ? he wigs wbeed ae. 7 om ty Ste ee ton i ge FA fey SS se oS en foe % ' "gf ge TO te GH er OR cg, Doe OD Seer Eons ' , ms ys £4 Ps be a ee o , ae & 3 GG PT bm gh gP- 2. 8 MH 9% me pes OE . ket me - a od a cnn Ss A 5 nn aan om se a ~ @& & ree te : ' a besa ~ ah vs open Go oe 2 oy 4 z g 9 Ee mn SM oy fp gem % pO 3 sod OS ins re ep: gm S "BE © € Oo # = & Oe oe © a oo : se o 2 SF # 4] 6 2 f , 2 Bo OB he & -- & & © oe Bg 2D 6&2 2 2 & OS . o gre TA 0. & J" da ® ened co ad 2. or et 3 We B . 5) = BBO A oa TD fe fe OB oe Oy aon as Soe oe bag my 1G 3%: al ; eee Be A Oo no . oa ee a an See wae ES yo HG or Cae me ES EE @ lines oo Lom ; ay vee whoo 4, m ohn 1% "Aad ye M, io a4 ® on rn? ai fe er OE : Sh se Gg Gm 2 oo» @ % BB Bom Zo. Te tn a4 ; - on ae , n° 7% * "3 feud & 8 6 iw 2. @ 2 om © EB a a Cte ge, fhe be eh a G 8 BE Bo os Ct G OS So ee a a an on wr She ge OR wi Boe F Jb a go Byte Be hd , wor t Cd toes 4 eh y x tt Poe co CB wm G HB xs in a" ge my tg 4 oa oS on a cies irosl igen pad oo nt [3 tS rte? lawo tb © & © & ch 8 & OB 5 ay a ns a a, i orn © mr or a Sey eee uy BB ts | ry $33 ; 5 aa Seoea, {0 eee eon. Z "C3 bse 4 ait ae 3 eee AG pn ry, ti oe agree wae 5 vey, try EE . en or Fae d ots Le Pon a as a3 or aa' ne om poe - bok aap Kad eon . con ca veges £ Ae we CS 4 5. ¥ hon ty seerr poses tA Oy ine 4 ' Ud ver cy ee geo nee yore yA or oS & G om © EF O&O poo ge gs Be rn rch Om 5 £ 2 # = 5 = a 2 8 & ge MM eee fF Mm tee i EB fb mm = &£ EB pe ef anc 4 GS © ow ty Gm ™ & Ss oe End fw 29 a. nn oe oe 6 Db 4 B OC G @ e = 35 1 % © 8 @ ve te % SF af we fe oo a a ee 2 S gh & & oc an) ae \ a aon god Pa Sng an oa 7 ~ % wo dt OG em « & 2 ° tS ead. Ribot scene ' ' ae hed yy . ~ & og S TH 8 om & st od Pa iB Oo be % fn a Pa a > ib (a) ie one , Reed - we fr oar t a a a agin ie iy oo oe a 06 x "at oo oy wet i oe is BG & Br % 2 = & 4 $3 Gb oe C> gen a (rs : Gr ke ed , ae "een a ae a og SO a go of & % eh. Oo a , SF Gy a toto go a ye tee oe ~ LG % ak . 2 @ § 268 5 2 Long oved na Boone iss aed ' be ple Dy 1964, an IANO pursuant Ms) r f ¥ Q a & ra Standing mshna t y x UO CHRPUS! nd " Fs & adhe " = R a ean a ms ae herein ay * mung an for S SoFE bet Fac' ah a, 2a Mm $ 2 ae X 3 a ikey ok co 8 ~ ry * wD x ¢ a we Re OH f y The petdion $ respondent nos. ] is Sri AV A Siva be Ey BEF. AS WRIT PETITION NO: 7706 OF 2024 Between: Ms. Nagamarni Segu, Wie. Mr. on Venkateswara Rao, aged 55 yes Coo Business, R/a. 24-10/23- 443, 3% Srinagar Colony, Satyanarayana Puram, Viayawada - 820011, Andhra Pradesh | ao. Poethionar!s AND 4. Assessment Unit, Income Tax Department, National e-Assessment Center, New Delhi, Room No 401, 2°° Floor, E-Ramp, Jawaharlal Nehru Stadium, New Delhi - 1710 O03. 2. The Assistant Commissioner of income Tax, Central Circle - Vilayawada, Viiayawada - Revenue Colony, Siddhartha Public Schoo! Road, Mogalaraiaguram, Viayawada, Andhra Pradesh - 533 401 tn The Director General of income Tax, (investigation), Hyderabad @ Floor, 'F' Block, Aayakar Bhavan, Basheerbagh, hyderabad . Respondent/s Petition under Article 226 of the Consiitulion of India is Hed praying that in the clrournstances stated in the affidavit fled therewith, the High Court riay be pleased to issue a Writ of Mandamus or any other appropriate Writ, Order or Direction, declaring that the order passed by the 1° Respondent, u/s 447 rly Sec. 144 of the Income Tax Act, 1961, dated 13.03.2024, bearing DIN and Notice No. ITBA/AST/S/147/2023- 2440825938121 (13, far the Assessment Year 2016 - 17 as arbitrary, itegal, barred oy fimltation, baci in law, void-ab- initio, violative of the principles of natural justice, apart rom being vinlalive of Articles 14, 19¢1 a) and 265 of the Constitution of India and Sec 145A of the income Tax Act, 1981, and to consequently set aside the same in the inleresis of justics, ¥ : 4 iy x . 84 x s DOVES & he y that e 4 Nc % ay & oy essimnent Year 20 Ss, induding any fer + G st : any xe | under Section y 3 ~ 38 pleased tO ¥ & TOF 2024 Patitior ome ° x -~ 2 ourl may iA NO the in é we oo SS oes sf 3 vrettianar O6 Be re E-RaMp, a rie Saqurisel f & & ; es ro oye ve hee? . is . a on = a my fom ee Js ee fi oh 6% te a wD Li, ae ee fie ad oy . oe BS tA Bie ES ay ad mh Se mn "tem "ys ee un ae oS, % th. 03 Se Y Ew, we fe wo me Ch ele OR om "aed ave "en "ym, oh ee %S oO et g eo ope a Mok ES bea co ws td vino wien ko & re pm oY ic a * we en . eld a woot oat LB a es ee me yen gC pa shes Le pons napog y oO ota in a) ano ne. sf C3 AO meee nbn re Mbewe hoon 4, 1; weeeet dove as) £73 ay the shen OS ou fe : aq ty oe . reine : re wal oo Boom BB fe arn wn SS oy ' eet Sone chee ce 7 pet ' Be us A eee rs) ar. i tO en, ee % i went 5 nr Sep ew ae a hd EN pa on, Hy Seve oem a pee "aren th Lat = fy aie' s : Ct per * tt . Goto pan G5 ne £2 fee frre , , tne es & fay ~ Oe mE , fe BR oe xe f met Op EBS wg @ & be a Of we oo aa pe SOB x ch. es " Fe <fy fo "is bee "* $ y fi on loses feos " ghee me os o a C3 re ie pe gem a oo head "3 BN ee a . 3 wm ES : o's 'ia 'eee cas] 7s "er 1% os fg Oo Pap ae thn Se hoe @ fo OG gers eae. Peden = £ ona aecee nae LA Sons pea a a et viene cae Pad ) 1% ee $3 or rai as shoes a et' Mh (i woh prtoe. he oiee. 'a wee Ln "4 weet boos Moh, wang "te tds "seen tf ge Li f" Sone sae om QD : ae me oB cree oy ra bat nan Sod ee - Lf fea pee Meas r ms fe. ra Set fon, ES a fe 'te OF ly, (3 be ty 3 Ong | OR ne as) ton 3 4 £97 hie oneal a se, oy "pe. foot hee CS be Ct. Bs, & ar an ne en 2 68 G mene a OS > "We BS 'S mm @ Ee Oo i G6 ge gf R bee bee we ved Z te a we AG g & 6 od x 8 Ste Ee Oo an Ch fae on zo 3 Soe Gy pool ER a , ae penne? £% / c+ Co f cree " free 4 ', fooe Loh at as LJ " , aad Faccl fh vin ene Any +e) Sox xe C3 whee? . pa bbe. peo tod gS ps, XS: ey " lage oa ¥ oe stot "nee --< nen pee w : La kG wf as we te whe "o. eae, oo 0 ng , P "* 2, yet 3 my o fan ths z oo Bo é te é ns a an arr a "gs @ & & ra 6 2, ao & © F&F & a a rn) a ae oO f Bw eR & ® & ° Be z ett Ee 6 & oo 6 2: a mS Fe G 2 GB S&F Re & G a % = @ © & oe ee & 2 a2 4 L. ae a ¢ ¢ ee o & cs fe en £5 » & B &@ K B OS " we, t < YS, wn 7 i, a . cor 3 pe Sg OB WH Ma Ch. i Os Som, 27s OM" IE (5 on 4 2 of EB f| © 2 oa ae ce 2 oe ee ce Ne he poi @ Be hee os 0% 5 ns £5 oo " . ad a re Net See me to ~ wm @f S a z mn 4 <8 3 a "yom us & ; "a te) Lh DN Deep ty " or, Jeevan np as § Mis Kurapati Subba Rao and Co, Charted Accountants Opp Lane io Gayatri Mandir and Tata Gold Plus, Mangamoor Road, Ongole 523 O02, Respondents Petition under Article 228 of the Cansiitution of india is fed praying Inat in the circumstances stated in the affidavit filed therewith, the High Court may De pleased fo issue any order or direction more pariicularly one in the nature ef Writ of Mandarnus or any other appropriate writ fir order or direction eclaring the Assessment Order of the 9° respandent, for the assessment year 2076-17 with DIN No. ITBAYAST/SM 47/2023 -24/1098989 553 dated 32,12. 2023 (Annexure P-1} Passed under Sec 147 RAv Sec 144 and 1448 of income (1) Tax Ast, 1961 with reference to the nolice issued Lvs 148 of the Act by the 1 respondent di 23.03.2029 (Annexure P-2), afier following ihe procedure laid down Under clause {d} of Sec 148A of the Income tax Act 1964 di. 23.03.2023 (Annexure P-3) was without granting sufficient tie is fle the oblections and opportunity of persanal hearing is contrary fo sec ston Sec 149 ib) RAW 1484 and Sec 1514 of the Income Tax act (herein after referred fo as the net is without jurisdiction, barred by lmilation of lime and alsa in violation of principles of nafural fustice. Hence, the orders of the 38 respondent is Hable to be set aside, IANO: 1 OF 2024 Betition under Section 181 of CPC is filed praying that in the circumstances stated in the affidavit fled in support of the pelition, the High Sourt may be pleased to grant stay of all further proceedings, carisequent the Assessment Order of the 2° respondent, for the assessment year 2076-17 with DIN No. ITRA/AST/S/147/2023-24/1058985853 (1) dated 22 72.2028 £999 "Annexure P-1}, pending disposal of the 'rit Petlion No. BAP2 of 2024, on ihe file of the High Court. The Petition coming on for hearing, upon perusing the Petition and the affidavit fled in support thereat and the earlier order of the High Court dale Ag 2024 & OF, 05.2024 made herein and upon hearing the arguments of Sri kAdi Siva Vara Prasad Advocate far the Pefitioner, and of Sr Vilbay ree, «.Punne, Standing Counsel for the Respondent Nos.1 to 3. and of Deputy Satichor General of India, for the Respondent No. WRIT PETITION NO: S478 OF 2024 Rohweern: Sri. Kareti Srinivasa Rao, H.Ne.42-2/1-8084, Flat Ne. 4, Daya Residency, Oevi Nagar 3° Lane, Near Ramelayam, Vilayvawada- S20003, Andhra Pradesh, Petitioner AND 4. The Assessment Unit, Income-lax Department, National Faceless &- ae N % Centre, Room No. 401, E-Ramp, dawaharial Nehru Jeputy Commissioner of Inscome-tax, Circle 1(1), Vdeayawada, CR. p eng & a Building, Finer, Annexe, M.G, Road, Viiayawada, Andhya Fre dash - 826 3 3. Union of india, rep by Hs Principal Secretary, Government of india, Ministry of Finance, 3° Floor, Jeevan Deep Building, Sansac Marg, New Delhi? 10 00 Petition under Aninte 226 of the Constitution of India is fled praying that poe " fameume efatesrd ic: the oltiicisesh fis : 3+ ere, Sexe ARG? in the cieumselances stated in the al fidavil Hed therewith, the High Court may 2 be pleased fo issue Writ of Mandamus or a Mher appropriate Wirt or Order ar Clrection declaring the assessment order dated 19.04.2024 for Assessment Year FO18-17 as null and void. being contrary fo the provisions of the Aci, we ayy S61 and violative of the principles of natural justice, passed without jurisdiction, and consequently sel-aside/quash the assessment order and consequential dernand notice dated 19.03.2024; JANG: 1 OF 2024 Paiition under Section 151 CPC praying that In the circurislances stated in the affidavit filed in support of the petition, the High Court may be sleased to order stay of collection of the fax demand raised in the assessment vide demand notice di. 19.08.2084 for the Assessment Year 2016-77 under the Act, 1964; pending disposal of WP.No 8476 of 2024, on the file o 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 34.04.3024 & 03.08.2084 made herein and upon hearing the argumenia of SLC Sanieeva Rao, Advocate for the Petitioner and of Sn Vahay K. Punna, Standing Counsel far Respondent Nos. 1 & 2 and of Deputy Solicitor General for Respondent No.3. WRIT PETITION NO: 753 OF 3024 Behveen: : Mr. Suresh Mocelu, S/o. Mr. Baddika Venkata Subbaiah, aged 27 years, Oa Private Employee, Ria. Nelaturu Vilage. Mfuthukurnu Mandal, Nellore - 524 344, Andhra Pradesh Petitioner AND 4 Assessment Unit, income Tax Department, National e-Assessment Center, New Delhi, Room No. 4071/2" Floor, E-Ramp, Jawaharlal Nehru Stadium, New Delhi - 7710 003. ~ ge " cs o iy * "f eg = © & i te Zz * ; we (a - "eet oy c 8 Bo & © + FS oop : hens, 4 ve ieee ewe gene % % o oa aed a os GC Py Y B & om & bs S £ oo tee nm oO fe tae ee ie og a fF 5 8 Box eo Bs . - - ££ SF ion o, S est von ge i F 4 7 reel. . yor phroe, ron we 7 a 83 & & = B a Fe sa an ee ve J Seen 4 B See a} Peay a bene c3 L633 nn is! 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'a % ¥ we csi eee 4 mM ere aoe a weee at hone 44 i Cte he ce Oo on He ty, 8 me © ans wy iB ee a Ps rh ES "Eo 2° 357 % "yes od : ne aed Pree ye oa "4 "er ion we S$] ioe Led oo iosee) dean. eas i a Ege OH ay ON . we, ane eee a uw oa % Sad "yo ove re en CB oe a o a yh yee 80 or ae a ag HD Cy Me ee a -_ a 7G ees RE oo ey 3 gy - Ch eee at Ay , " Riad teed oe oo i 2 Stn . re pend ayer " ae we go 2 Se £2 S & ae G . & 2? o a BG ~» ££ SE 282 8 ge os a & OR g Be Ee fa mo S Be OS eS ep § fi kk pe & 2 f " GP ws SE " vie Tie prom oe Sey a oe we * om Yo be Sd te a wet YL "ed Meh um fA oO te" g ke & Se gh, gy rm kB Re 2 OE a © MS we ae 1 7 7 i tren he te it Spot we "e "4, eo Bg » $e = eo f EB & 7 GO i; g @ ¢ Sy 6 63 @ & d © me - © & # a ae en: se Yan feo 6 6G ESE BS 4 sa ame ae ea ped 5 5 & fe & & # GS pO "a i , Se 4 ar " cr ~~ ay wt r£¥] é2 x ee eae wyren whee dove 'sedan f . 2S Bw 8 & = cs #B aa oe a Aa an tl & g 2 ge 3 % te © we ed OE a ihe oS See Et Oo m 8 % a eA ee ee oS Ep rae a, 6 OM BS te "y oo 2 #2 & os e et eae - on? f& 4 & ed BB om > rn os ee re ez Go Oe em coed @ x oped 3 wo ee ae t Suen poe 03 Pant us we a4 ay sin 4 oe woe ewe geen a ad ay a ager a ae o ; £8 = gL a eo in od ; a 8 @ @ 3 ae id. ~ @ & BF a ge 8 3 m iS gem "3 ts ag 8 Bee i OQ - & o & & & Bo 2 1 & BS Bor 3 OG w ge & 8 - & AR et S nS - =o 8 3 2. fet © c= ya j be : f ~ " x "4 - Pe foe SY Ord . "sn & a . eS - og nn an x ye eon C3 Bh gy sce, a 62 JB a ne £"% nn, bone a3 fesse CF x: pan baad? Bove ay vgeee w& Hee at al a a. oe oo ised ron = gee oo tee Od 5 tome pe, "pee z yee on 5 a, % mm . ned Roe OG ca Ke ie a3 o Md be ay OOS "% %, % ae -e, * ws ne bap . od G3 SP if) oe fe i vd Be re aed 7 oss mi 7 S os cae . ney a wd Kartikeya, Advocate for the Petitioner and SG Vilhay K. Punna, Standing ae Counsel for the Respondents. WRIT PETITION NO: 8784 OF 2024 Behveen: Doddagunta Navya, Dvo. Mr. D.alencra Prasad, aged 39 years, Occ: Business Rio. 65-1-4, Dancdu Roa ad, Tirumala Nagar, Hindupur - 975 204, Andhra Pradesh » Pethioner AND _ Assessment Unit, Income Tax Department, National e-Agssessment vende Center, New Delhi, Room No. 401, 2" Floor, E-Ramp, Jawaharlal Nehru Stadium, New Delhi- 170 003 2. The income Tax Officer, Ward - 1, Hindupur, Income Tax Office, Ral iiway Station Road, Hindupur, Hindupur- $76 207, Andhra Pradesh. 3. The Prin cipal Cormmissioner of Income Tax, Tirupati, 1" Floor, Asyakar Bhavan, KT Road, Tirupati - $77 507, Andhra Pradesh. Respondents Petition under Article 226 of the Constitution of India is fled praying that in the circumstances stated In the affidavit Med therewith, the High Court may be pleased to issue a Writ of Mandarnus or any other sopropriate Wit, Order er Direction, deciaring the order passed by the 1° Respondent u/s 147 rw Sec, 1448 of the income Tax Act, 1951, dated 01.04.2024, bearing DIN, ITBAIAS TSH 47/2023-24/1061863198(), for the Assessment Year 2018 - as arbitrary, legal, bad in law, void-abunide, viclative of the principle natural justice apart rom being violative of Ariicies 14, 7901 g) and £00 of ine Constitution of india and Ses. 1484 of the Income Tax Act, 1957, and consequently set aside the same we AY, ' wey " B "a, ogres Shoe oS DB mam & Th w& i Ts MH th 03 a ee ; ve we po. ene pore * toy goer at ko fl KO te be = ww Ee Ren oe pal hee? 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Bw BON -£ ® oc Bx a Ee EF 8 S&B on eee os Eo bb s & Ro OR ®t = a gery te OT eg ~~ m Sf Oo eS q Bm £ & & "ao 8 bs we Ee So 6 Gg & <f Cb ge we cae a om we Be fod ~ eta vee " a: See ; toe ed at "eS 3 rn an pie Ot ow em gh OOS roo 2 ah ay 93 ia tg ie eee mm . rf a : = Pcs ee ed od wen weg gee ae . oo i. ee Lt & pa xf ¢ " io eS "ee ne ve ey : feed wet on $d OY 2. &@ 2 e & ta & 2B oC wo Bb oO G&S BE oO B ened re] ies oo se q mee 7 Hpoks _$ ' " fs oe atone we ¢ OD i we mt OS BE fad gee A -- oe : at eee S34 donne a fore SB i fA am a 6 & 2» Bo = 2. oc @ oh "22 x Em 0 & ? 4 oe OM, " ase reoee ewe . %, " ge ty Bae we O¢ Be Eo Ss 6 @ BE os. & wp E = & & . fe pg Na a ane o <x i a ec CS 6 £ 7 G a C4 won fron 7s oO oh me a Ch. CS yr "5 a : 2 be aed a O a a ca t Tmo aa C3. & EE wok a 3 4 % ee ay ae a rap . ae an tS y where gree ve ,: et : ", " aa & £ & eS be 6 o 8 a RB & Gok 4 OR we uw 3 gen a A DB wy oe & OG on) % Sey, SEB wim BS ra ie - om Go gos od pe eB om rh "eb | soa oo a Si ue "oe s ees a f fe es a ne wm 8 are aad fom eg f O € £1 te Bo mw & oy & & Sage Ob ro " Ge Eereect me tre, ee owes " Cy * i, * O 8558522 2 ® 8 62 Ger ee Le ee i 4 1 ' . ' bere , hee nae Ls pas re, q beets og nrees ee reeee , v mf @P SS oo [oar KO OG 2. Soe be CO a a my nd an ma ~~ 26 B yes wm "> " "ok me SE ge & & eB ae , fe & ei & BS 2 am ac oy ee wage sa ae i e wi {8 NO Between ue) Feces tah is ; as 'pe asp, dene nen ao wo *) Ee "005 a : wt on i Mi . Raspondents ar- 8 Pe i + sakhapa EN Py ms. \ fe. § Aa aye hon' Lek 4 nm, Daba a RNAS g ty + HES. Petition under Article 226 of the Constitullon of india is fled praying that in the circumstances stated in the affidavit filed therewith, the High Court may be pleased to issue a Wri of Mandamus or any ofher aporopriate Writ, Order or CNrection, declaring a. ihe order passed by the 7° ' Respondent, u/s T48Ai) of tne income Tax Act, 1981, dated 23.05.2024, bearing DIN and Natice No. ITBAASTIFI| PAS A/202 3-241 OOS238258U1), far the Assessment Year 2020-21 D, the notice issued by the 1" Respondant, u/s 148 of the Income Tax Act, 1981, dated 24.03.2024, bearing DIN: and Notice No ITBAVASTISN48 Ve023-24/ 100824455811) for the Assessment Year 2020-21 natural justice, apart fram neing violative of Articles 14,1907 ig) and 285 of the Constitution of India AND Sec 148A of the Income Tax Act, 195%, iA NO: TOF 2024: Petition under Section 1517 CPC is fled praying that in the circumstances stated in the affidavit fled in support of the writ petition, the High Court may be pleased to slay all further proceedings, including any recovery, pursuant to the notice issued by the + Respondent, u/s 148 of the income Tax Act, 1951, daied 26.00.2024, bearing DIN and Notice NOITBAIASTIONSS 1/2022- 24/1080244558 oi B(1}, for the Assessment Year 2026 - 21, pending disposal of WP.No.g7a? of £024, on the file of the High Court Ct LON COMTHN * w The peti of a and the Order 3 z y Ris Aa Oye AMAR! ei he argumenis of Sn beet ounsel for the Respondents. oN g - WRIT PETITION NO: 8807 OF 2024 Behween: years, g ~ e fasaria Mutyam Aged ir, Mutyalaran Vasaria, S a f sn 5 Gan 37-2 ig i 2 Ooo Business, R , Petitioner AND 2° Floor, E maby aries! anara ¢ Ay amp, Jay = an me OQ Cerner, New ott tack ~ Re Nehru 3 SS himavaram income Tax OFF 3 3 34207, Andhra Pradesh. ~ Os Haverain - 4 By 3a ra d, Sivaraopet, 8 ncame Tax, Andhra Pradesh x y Commissioner of | . Respondents seme "ere rex Fs ne cirouarisiances ata aan ptt lnn, Eeyore et sa 25278850 om * Ox eee TO ower 3 3. & iMes of nalur Oh BED anc 265 of the Constitution of India and Sec 1484 of the Income Tax Act, 4964, and consequently set aside the same in the interests of jushce, IA NG: 1 OF 2024: Be Petition under Section 157 CPC fied praying that in the circumstances stated in the affidavit fled in support of the writ petition, ihe High Court may be pleased to stay all further proceea nas, iInchuding any recovery, pursuant to the order passed hy the (" Ressondent, u/s 147 vw Sse. 1448 of the Income Tax Act, 1961 dated 13.03.2024 bearing DIN anc Notice No ITBA/AST/S/147/2093-24/1062527885()}, for the Assessment Year 2018-17, pending disposal of WP No.9807 of £024, on the fle of the High Sout. The peiltian coming on for hearing, upon perusing the Featition anc ihe affidavi fled in support thereof and the Order of the High oquri, dated 56.04.2024 made herein and upon hearing the arguments of Sr AV. A.Siva Kartikeya, Advocate for the Petitioner and Sn Vihay Punna, Standing Counsel for the Respondents, WRIT PETITION NO: 9803 OF 2024 Rohween: Smt Prameela Pasumarthi, Wo Mr. P.Narasimha Rao, aged Ge years, Moc. House Wie, D. No. 6-44, Pentalavarigudem Vilage, Vatsaval Mandal, NTR District ~ $27 402, Andhra Praciesh. PETITIONERS AND 4 Assessment Unit, incorne Tax Department, Natior nal e-Agseassmient Canter, New Delhi, Roam No: 407, 2° Nehru Stadium, New Oeiht- 710 O05, Floor, E-Ramp, Jawaharlal east c y ad ce £63 soos a ee $e ee oo . as om 3 Z? ie a oO 2 eB Ee wi fe '> a fone Bon ee C3 Yeo Cond 9] $% ay poner "a pee Moo e . is aw % ard z ~ be. o € 4 Be " a 2 vee 3 ee $ ; % oie rm, i See "ee er tere tn rad gee ke chee i oh ae (2 Te oO & EB 2 Go B a ar a es 3 by Ba RB mee : A Aad i Oh 7 ca Be o a a > =O me Ow oe a & a a FE te & TB pe ts e j oy gy om uh 7 Oe o je SE oe a OO es me xe rf ; ed ae ers os S "ye pam % ie ee A pany ; 3 my few fam a ~ "a ri a Soo a on bays ln ieee 'bad 8 mn re ; a fon th. Aon "3 aed ha, ea) cn on Ae ae pam & wt iE » Fe howe we a ae aa 2 Son 'a ' ' S £3 - wo Go Pee oy @ & BE top tan os ws eo en See Pv a Ee aoe ae) ' peer ba tt ve OE bd - Eee pas a 5 SO a bee 2 & nf se 'ecw. ae £ we TD s. wn 2 ben oo ie 7% ie os & G@ @ . fi We & D2 wy oe oe won week ; oe) * ry Oe oF en es, "SA wn & & « mf Be TO & & gs oh & SE wer MD PRO ae 8. ia fe o £6 2 @ oe wo "a Os -m ¢ & oO @ an ar <a aie . nt ¥% xe eee * és on ~ Damned is Mie 4 hee 3 é B&B & & € @ 9 @ | a me BO no wren 4, oa +4 ! Ae AOC, "3 @ ; mS Sn oe . te Sew. re wr we ' A con Dicesd ap . qs re? Oke were, Peed aed fennn wy . sy) rere ay we . ° C05 vtec? tS ia 3 ee £3 beseel meee fay % we fy M CP tn gf eet a) my 'ee FS a on, me want lA 6 43 we : Gy EE aed Fore rhea rye we aed fee a. el be an a a ere me D a a aes : * an " ih 7" 2 iat . 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B Ch oo Gow om ond On eR a es * 2 ee ee C a «© © jf 3 &@ <«& . wo OS OD Lee Veet 5 od 4 eared heed % td ts nos Cp ved a © ty G @ "Et B he aS & BEG Be & ef Ee bs Go £ 3 : } hose wette pac wnat Ce ow oe USPS the file of t BS OF SN S024 : f QSOS oy BS: Z ie. ce a The petition coming on for hearing, upon nerusing the Petition and the affidavit fled in support thereof and the Order of the High Court, daisd 26.06.2024 made here! . and upon hearing the arguments of Sr AV A Siva Kartikeya, Advocate for the Petidoner and Si Vihay K. Punna, Standing Counsel for the Respondents. WRIT PETITION NO: S808 OF 2024 Retween: 2 VR Marine Products Limited, 28-8-8, Komarada Road, Ralusurnud, Shimavaram - 534 202, West Godavari District, Andhra Pradesh, Represented by its Director, Mr. Tella Ravibabu, S/o Mr. Tella Shupathi Rao | Fetiioner AND _ Assessment Unit, income Tax Department, National e-Ass assitient naa Center, New Oelhi, Room No404, 2S Elser, E-Ramp, Jawaharlal Nehru Stadium, New Delhi - 710 00 2. The Deputy Commissioner of Income Tax, Circle 4 Rajahmahendravaram, Aayakar Bhavan, Vearabhadrapuram Rajahrnundry - §33 105, Andhra Pradesh. £5 The Principal Chief Commissioner of Income Tax, Andhra Pradesh & Telangana, Hyderabad, Room No. 922, 9° Floor, '8' Block, IT Towers, 10-2-4 AC. Guards, Hyderabad - 500 004, Telangana. _ Respondents Patition under Article 226 of the Constitution of India is fed praying that in the circumstances stated in the affidavit filed therewith, the High Court may be pleased to issue a Writ of Mandamus any other appro nriate Wri, Order or Direction, declaring the order passed by the 1° Respondent, u/s 147 rv Sec. 444 thy Sec. 1448 of the income Tax Act, 1861, dated 21.03. 2084, bearing DIN and Notice No. fTBAIAST/S/M47/2025-24/10831121180), for: ihe Assessment Year 2018 -17 as arbitrary, Hegal, bad in law, voic-ab-iniie, violative of the princisnies of natural justice, apan fram being violative of BR j p Articles 14,19(1 ig} and 265 of the Constitution of india AND Sec 148A of the income Tax Aci, 1884, and consequently set aside the same in the inferests of IA NOo TOF 20284: Patiion under Section 151. CPC is fled praying that in ihe circumstances stated in the affidavit fled in support of the writ peffion, the High Court may be pleased to stay all further proceedings, including any recovery, pursuant to the order passed by the i Reapondent, ufs 147 ray Sec, 144 raw Sec, 1446 of the Income Tax Act, 1961, dated 27.00.2084, gearing DIN and Notice No. ITBAIAST/GMMA7/2025-24/1 0035 W2179C1}, for the Assessment Year 2016 -17, pending disposal of WP.No.9805 of 2024, on the fie of the High Ca The petition comi Ing on for hearing, upan perusing the Petition and fhe affidavit fled in support thereof ane the Order of the High Gaur, cated o8 04.2004 made herein and upon hearing he arguments of on AV ASA & Kartikeya, Advocate for the Petitioner and Sr Vuhay ® Punna, Standin Counsel for the Respondents. WRIT PETITION NO: 9806 OF 2024 Sahween: Pottory Lakshmi Kania Prasad, Sio. P Venkata Swamy, aged 55 years, 'n welt ren %, Soe o> be yee we foe ae tt a Ses. wage wee foe, 33 Oce Business, Rio 8f-5 . Madhavinagar, Kurnaci- 54 Pradesh Petitioner AND % oe. EE: 4. Assessment Unit, income Tax een na National e-Assessinient Center, New Delhi, Roam No.4074, Efoor, E-Ramp, Jawaharlal Nehru Stadium, New Delhi ~ $70 OOS. 3% The Assistant Commissioner of income Tax, Circle -7, Kurnool, Income Tax Office, Gon Childrens Park, NRPET, Kurnool - 51S O07, Anchrs Pradesh, 2. The Principal Commissioner of Incorne Tax, Tirupati, 7 Floor, Aayakar Bhavan, KT Road, Tirupati - 517 507, Andhra Pradesh . Respondents Patition under Article 225 of the Constitution of India is fled praying thal in the circumstances stated in the affidavit flad therewith, ihe High Court may be pleased to issue a Writ of Mandamus or any other appropriate Writ, Order or [xreciion, declaring the order passed by the 7 Respondent, u/s T4/ ow Seq. 1448 of the Income Tax Act, 1967, dated 09.09.2024, bearing DIN, ITBAVASTISMAT/2025-24/10B2305447(1), for the Assessment Year 2018 - 19 as arbitrary, legal, bad in law, void-ab-initio, viclailve of the orincipies af natural justice apart from being violative of Ariicies 44, 19(1 fa) and 265 of the Constitution of india and Sec. 1484 of the Income Tax Act, 1967, and consequently set aside the same in the interests of justice; IA NO: TOF 2084: Petition under Section 157 CFC is filed praying that in the circumstances stated in the affidavit fled In support of the wri petition, the High Cour! may be pleased to stay all further id ocwedings, inchiding any recovery, pursuant to the notice issued by the 14 Respondent, u/s 14° See, 1448 of the Income Tax Act, 1881, dated 09.02.2024, Dearing ON ITBAIAST/S/447/0023-24/1082305447(41}, for the Assessment Year 2078 49, pending disposal of WP.No. 9806 of 2024, on! he file of the High Court + tt hens Pree Prone, Gm @ a ™ coe i a a < frees rvs 4 ie po wh ee ed es 3 "tke my rh Kase fons r ee a 7) eo ee ¥ Yon no BS age OSE om fom at a Go oe om Zz aes i eG yo Be or SF fe eo ad were, oo. weve ty 0, nap : "4 ~ " ed fees = 23 eS ey a o G @ - & i or Owe & ES ee 4 goon pee % a oo a i ee, po pe £% Fon eee --- ee fa mn Fa ond cM ka te aed a 5 conn oes ras wget ee. xc Po pee, $7 % ; é x it we et oS ae ae i one 4 brow nan " ro £ ae . apeves 55 sa oy from ws 7 on tere ce ain 7 n-ne 4 2 Ro Se OS a il uy © c feet a SR ee S hoe OG 7 % ths i . , ee Se ; apne eed a o £3 ts Se we 'om a a anne ran heden, ie "CS ge Sa oe Prom, £ : - . 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E 4s Bo og HOD ah io oH ae conf , fogs of OS tn, ae ' * wwe oe we Oh me OO 2A 8 6 2 o eke A & F £5 oo: wt a cy ca 4 a Fy nn a oe © a oa © a omnes a we Articles 14, 19(/Ma} and 265 of the Constitution af india & Sec 148A of the income Tax Act, 1967, iA NO. TOF 2024 Petition under Section 181 CPC is fled praying thal in the eircurnsiances stated in the grounds filed In sup port of ihe writ peliion, the High Court may be pleased to Stay all further proceedings, including any recovery, pursuant to the order passed by the 1 Respondent, u/s 147 rw See, 1448 of the income Tax Act, 1961, dated 44.09.2024, bearing DIN anc Notice No ITBAIAST/S/147/2083-24/10800258730)), for ihe Assessmeni Year 2016 - 17, pending disposal of W.P.No 9944 of 3024, on the file of the High rae ' cout . The petition coming on far heanng, upon pel rusing the Petition and the affidavit fled in support thereof and the Order of the High Court, dated whe 29 04.2004 & OL07 2024 made herein and upon hearing the arguments of SrA Vv.ASiva Kart ikeya, Advocate for ihe Patitioner and Sri Vijhay K. Punna, Standing Counsel for the Respondents. WRIT PETITION NO: 10879 OF 2024 Between: Mrs Padma Ruddaralu, W/o. Late. Mr. Sivaju Raju Ruddaraju, aged 43 years Cee House Wife, Blo. 2-12-47 7/1. 3g" Ward, Sivaranpeia, Near Ourrent OWice Bhimavaram, West Godavari - 584 202, Anchra Pradesh. Petitioner AND 1. Assessment Unit, income Tax Department, National e-Assesament Center, New Delhi, Roorn No 40%, 28 Piso, E-Ramp, Jawaharlal Nehru Stadium, New Oeltu - 110 002. Hon, % if S84, Hled im support of the writ peti Respondents Act, priate | Tax am inc we or - " Sis 2 \ 333 QV IRQ one " is eee GOR? Aw Sec. 1448 af the incorne Ts tS : ; gu . > . assed by the 9° Respondent, u/s '458A4 of the Income BPE + Pe wv Ny andamus any ofher aon ex an ah q é XY ¢ ed z g rm mari & 24/10 Vicars . > wder ay oay N * tat 3 & ~ FRED Ped di AAS es stated ir gkie the ba mR inh sie 2 anc Xe = $ ly set * * . Hy ad, Sivaraonel, Shimavaran HOS ay wey N Foor, Aayakar Bhavan, Daba Gar 4 OF 2034 Andhra Pradesh, isfances si % Patt & ciycurist x < ~ CUCLIT MHigh Bi anstiuion o 2 ~, he oleased fo issue a Wr . Direction, declarinc natural ie consequen iA NG in tf Ro ng cs) 3 Cour may 6 ~ La é ae > > % Se wl OE ed oe ® re ae fs % a of} a ' Ae, % oo when $3 fn4 ao ee "apree tS a £4 1 diss te Tees Mf ne xs FEC y : Ay ww affidavit Sled 03.05.2024 made herein and upon hearing the arguments of SRLAV A SIVA KARTIKEYA Advocate for the Petitioner, Ms.iswarya, learned Junior Standing Counsel representing Sri Vilhay K Punna, learned Senier Standing Counsel for incarne Tax Department for he Responders. WRIT PETITION NO: 11758 OF 20c4 Between: Setty Prakash, S/o Setty Chinna Chennappa, Aged about 52 years, Oco. Retd. Govi, employee, H.No.S-114, Ronakondala, Valrakapur, Anantapur, Andhra Pradesh-31 S842. Petitioner AND {. The Incorne Tax Officer, Ward-1, Anantapur, Incorme Tax OFfios, 3° road, New Town, Anantapur, Andhra Pracesh-5 15004. 2. The Principal Chief Commissioner of Incorne Tax AP and TS, 10" Fioar, C-Block, LT. Towers, 10-2-3, A.C. Guards, Nyderabad-S00004. 3. The Assessment Unit, Income Tax Department, National Faceless Assessment Centre, Delhi, Ministry of Finance, Room Na. 401, 2" Fioagr, E-Ramn, Jawaharlal Nehru Stadium, Delhi 7110003 Respondents Petition under Articis 226 of the Constitution of India is fled praying thai in the circumstances stated in the affidavit fled therewith, the High Court may be pleased to issue a writ, order or direction, more particularly one in the nature of Writ of Mandamus, declaring the Assessment Grier di. 13.08 2024 passed by the 3° respondent u/s 147 rays. 1448 of the Incorme-tax Act for ALY. 2016-17 vide DIN No. ITBAIAST/S? VAP 202-2 TOOLS TSU C1), which is passed as @ consequence of {he order passed u/s 148Afd} di 19.03.2023 vide DIN No. TT BAVASTIF A 48A/2082-29/ 10509544301) and the notice ufs 148 dh27.06.2029 vide DIN No ITBAIAST/SM48 /2022-23/105 703 10804), a contrary } et 3 espondent 1, Hisgal, an . Ww hy as 149 of the Ac! of Sec. * issued by the JACN ce, x H 3 al dust Ture les of Na he Princig & 2 x ta IA NO: 7 OF 2028 "PG praying that in the circumstances oF a Fetiion under Se OYYRe> c the In 24 pa 20 ch i3.03 z o g Kat a nf the We yy i » cyt, High © veges, vebeo, Taam Oteartin UPVYa, OFAMginig ~ an hay & FP 18 © MS "0 guirients cay a Ig, UBON perusin Manmohan Advonate for Counsel for the TiS] OF 2024 » * espondents. ° x WRIT PETITION NO Setween 3 ms aged 8s we Rabu Hills, Hy ~ act aur: x 8 oociely, Road No. AND . S MS eX PRE : yaweada. é - ps0) a, VE vy. ie yew rics TENTHS { = ae wet OFS € 7. "Yess b CQIHTHSS stant & om} ASS SUCHIN, f The Chief Commissioner of in . x. Eg. rr RESPONDENTS Petition under Article 226 of the Constitution of India is fled praying that in the circumstances stated In the affidavit filed therewith, the High Court may be pleased fe issue a Writ of Mandamus or any other appropriate Writ, Crder or Directian, declaring; a. the order passed by the 1" Respondent, u/s 14GA(d) of the Income Tax Act, (881, dated 12.04.2024, bearing DIN and Notice No TTRAVAST/F/MASA/2023-24/1 08407478701}, for the Assessmant Year 2017- 1B & 6. the notice issued by the 1° Respondent, u/s 148 of the Income Tax Act, 7981, dated 16.04.2024, searing CIN and Notice No ITBAVAST/SN48 2024-251 06408724101), for the Assessment Year 201% 1B: as arbitrary, egal, bad in law, vold-ab-initio, violative of the prinuiples of rratural justice, apart from being violative of Articles 74, 19Ci Mg) and 265 af the Coansttution of India &Sec 148A of the Income Tax Act, 1963, and to consequently sel asicie the same in the interests of justice. IA NO: TOF 2624 os Petition under Section 157 CRC jis fed praying that in the crcumstances siated in the grounds Hed in support of the wril petition, the High Court may be pleased to stay all further proceedings. including any recovery, pursuant {he notice issued by the Tst Respondent, u/s 148 of the income Tax Aci, 1961, dais 14.04.2024. bearing DIN and Notice No.' TRAVAS TIS 148 T/2024- 25/1064087241 4), for the Assessment Year 2017 - iS, pending disposal of WOUP No. 11401 of 2024, on the fle of ihe High Court for hearing, upan perusing the Peltion a any . ¥. ey Awe Mw Hian Coming The pet ing the ar w ; 3 my hea ~ st g » Si anid upK o4 syed, } SriA V A Siva Kart keya, Advaca 4 a nding S y re Ok learned Seri % % Ss wo. respanden TFS) OF 2088 ° a WRIT PETITION NO Between ate Na ; rae 2 pe iy, a Russarn Rot Hed ane ishna) District, Petitioner AND x income T * be i ing ¢ Ni y Urol of 1. AG. Road, on s, cor, ATTREX: wenden Respondents nner, if Ie a aS be g SH CUMSE Bin Ae 58) % PY PHOS ~ v ced 5 oben: owen a Ye ewe oa 4 q ment No PT RASA s wit co TSS Wh Oe . et 8? Notices issuad as legal, arbitrary, barred by limiation, vold ab-initio, violation of Principles of Nelural Justice apart from being violation of Articles 14, T9(1}a) and 265 of the Constitution of India and Section 148A of the Income Tax, 1967 and to consequently set aside the same in the interest of justice: IA NO: 1 OF 2024 Fettion under Section 1517 CPC praying that in the circurnstances stated in the affidavit Mec in support of the petition, the High Court may be pleased fo pass an interim order of stay of all further proceedings pursuant to ihe order passed by the 2°° respondent dated 28/03/2024, bearing DIN & Dacument, No ITBAVASTIFISS 14/2023-24/1 08334904214} for the Assessment Year 2016 - 17 in respect of PAN No. AEQPR9S981G and the consequential Notices, pending disposal of W.PNo.11751 of 2024, on the file of the High Courl The petition coming on for hearing, upon perusing the Petition and the atidavit Ned in support thereof and the earlier order of the High Court dated. Oo. Mest & O1.O7 2024 made herein and upon hearing the arquinents of ornk.Jyothi Prasad Advocate for the Pelitioners: Sr.Vihay & Punna Standing Counsel for Respondents. WRIT PETITION NO: 12989 OF 2024 Setween: Andhra Pradesh State Handloom Weavers Co Operative Society Limited, Having fis address at 71-10-30 Lalacheruvu Road, Rajahmundry, East Godavari 533106. Represented by its Awhorized signatory, Mysore Nageswara Rao, S.o. Mysore Ramalah, Aged sbout S59 Years, Rilo Hyderabad Petitioner ee a a ~ Paks $ i, ix poeyas Ces t ~y Py : stay Respondents : the circumstan ~tax Departmen Lendyravaram fion o : HN x y aN Diary, ati ot 3 IAS $ 3 {7}, Ral RY a a" 3s ok AND Per Sey fe 228 arp TS4 at r 2S Not i i a xe a gree ta, Mat mf . 3 g 4 of the Consifiutl 148 hearin ¢ Hon urider 4 Pat SU TOF 2024 Ps wwe * New 0 ; } i < 2 O60 $ Hc y g ie pany 3 of A LA NO 24 sheen wet Ey. Bee ao Deepak, Advocate for the Petitioner, and of Sri P. Vihay Kumar, Standing Counsel for respondent Nos.7 to 3. WRIT PETITION NO: 19045 OF 2024 Between: Nirs. Nusrat Shazia, wio Hasan Raia Sheik, aged about 38 years, Ooshomemaker, R/o Flat No 101, Blossoms Apartment, Nrishna Nagar, 3° Une Near Chaiftanya Godavari Graameena bank, Pattabhipuram, Guntur Petitioner AND 1. The incorne Tax Officer - Ward 1401), Hyderabad, Income Tax Towers, AG Guards, Masab Tank, Hyderabad - 500 004, Telangana id _ The Principal Chief Commissioner of Income Tax, Andhra Pradesh and Telangana, Room No. 922 Sth Floor, 'B' Block, .T Towers, 10-2-a, AC Guards, Hyderabad - SOO O04, 3. Assessment Unk, Income Tax * Deparment National e-Assessmeni Center, New Delhi Roarn No. 401, 2°" Floor, E-Ramp, Jawaharlal Nehru Stadium, New Dethi 710 O63. Respondents Peition under Anicie 226 af the Constitution of India is filed praying that in the circumstances slated in the affidavit filed therewith, the High Court may be pleased to issue a writ, order or a direction, more particularly one in the nature of WRIT OF MANDAMUS or any other appropriate writ, order or direction, declaring |. The order cassed by the Ist Responder under Section J48ACa} of the Income Jax Act, 18017 dated 07.04 2022 bearing DIN and Notice No TBAJAST: Fasas2022 ~23/TO4204 10970) daied OF O4 2022, for Assessment Year 2078-2019 and i. The Notice issued by the ist Respondent under Section 148 of the Income Tax Act, 1967 dated 09.04.2022 bearing DIN and Notice No. STRAYVAST/S/148 1/2022-23/41 042875307 (1} dated 09.04 2022. fxs nN SH paw oF " , 3 2 Ee 2B o ge ke eo Sr co a | coe @ ir an a.) a Me 4 ts a a ay i £0 done = Ch or "ens b wer be lass £% . 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The Principal Chief Commissioner of Income Tax, National E- Assessment Centre, Income Tax Department, Delhi, dnd Floar, E- Ramo, J Jawaharlal Nehru Stadium, Delhi ~ 110 Q03 The incarne Tax Officer, Ward-204), Guntur. The Assessment Unit, Incorne Tax Department, Guriur. Respondents aes b> Patition under Article 228 of the Constitution of India Is Med praying that in the circumetances stated in the affidavit filed therewith, the High Court may be pleased to prayed that this Honble Court or any offer court in respect of the matter covered by ih thi is Writ Petition, 2) it is therefore prayed that in the facis and ciroumsiances © this Honble High Court may be pleased to issue a writ, order or direction more particularly the one in the nature of Writ of Mandamus declaring [TBAVAST/FM 48A(SCONY2021-22/1041094382() dated 20.03.2022 under Section 148A (b} of the Income Tax Act, 1967 and the Order passed under Section 148 A id} bearing ITAAVAST/FM4SA/2022-25/1 0426454490) dated 7.04.2082 and the notice under Section 148 of the Income Tax Act bearing "TBAINGTISy148.2029-05/10426 TISSED dafed O84 2022 issued by the 3rd Respondent for FY 2017-18 as being arbitrary, Hlegal, unreasonable, in coniravention of Section 1484 of the Income Tax Act apart from being violative of the principles of natural justice and Aricle 14 of the Constiution of india and cansequently sel aside ihe sar b} and Shaw Cause Notice nearing ITBAVAS TIP AAT ISGCN Ve023- 24105952 15230} dated 08.01.2024 and passing the consequent order under Section 147 row. 8s 144 read with section 7448 of the [TA bearing ITBAVAS T/S/147/2023-24/4 08303778101) dated 20.03.2024 and Natice of » e 4 rd ---- mi Respondent fi 7% ww ecg wea & f iasued by ih ate: PPO Page 4 ; MOG303 srbifrary, ; f TRAMP AILIG/2 PDAIZ0 2328 Demand under Respond onan, at wanee ? x ent as being int dated, ste toe Rah' ne. 4A cw sf MAfs Xe PS 8 2 AS PAN : z £ ¢ TRA ng the Petite ¥ MOY PeTUR! w y x fey of the Hi Hon, uf sue Nig 3 bearing r PriAMm 4 Bring, u ts Rey NS upport af the oe AAS ry 3 ~ N tart Ss S . "ag iay teas gw Se the TA hesarine oe PYRAIAS TIS! TS6/208 Bee Ne 446 of 270A/2024 : 4 "POR Sy 23 x é : é Fy " 2 3 Q 2 th sect 19830 f : Q Ww against the Fellioner pursue IANO: 1 OF 2024 Respondent, pencir PT BAIPNLIE 24 Q M? bed Anumolu, Advocate for the Petitioner, Depuly Solicitor General for the reepandent No.1 anc of Sri DB. Radha Krishna, Standing Counsel for the respondent Nos.2 to 4. WRIT PETITION NO: 13284 OF 2024 Sehween: Mr. Suresh Padarihi, S'o. Mr. Basavaiah, aged 49 years, Occ Business, Rio. 1?4 Main Road, East Gangavararn Talluru, Prakasam INetict - 523 264, Andhra Pradesh AND 1. Assessment Unit, income Tax Department, National e-Assessment Center, New Delhi, Reom No, 404,2nd Floor, E-Ramp, Jawaharlal Nehru Stadium, New Dalhi- 170 003. @. The income Tax Officer, Ward 1, Ongale, Income Tax Office, Roshan Flaza, 8th line. Ram Nagar, Ongole - 823 001, Andhra Pradesh 3. The Principal Chief Cammissioner of income Tax, Andhra Pradesh and Telange sa, Hyderabad Roorn No. 922, 8th Finor, 8 Stock, LT Towers, (0-2-3, AC Guards, Hyderabad - 50 904, Telangana. ..fespondant's Petition under Article 226 of the Constiion of india is Hed praying that in the circurnstances stated in the affidavit fled therewith, the High Court may he pleased to issue a Writ of Mandamus or any other appropriate Writ, Order or Direction, declaring thai a. the order passed by the ist Res Spancent. | u/s 147 chy Sec. 1448 of fhe Income Tax Act 1961. dated 31.10.2022. bearing DIN and Notice No. IPBAVAST/SH 47 /2023-24/1 057 5325401}, for the Assessment Year 2016-17 fed sk aia is RS Y TF of the Incame 7964, aid Tale 27 3 SG £ y 3 ncame Tax Act, ax Act 4 a be assed by the dst Responder x aw pe LNG ~ " ne PiCNe} of the | orders _ a : x > ihe consequent bh. TF O04 2024, een, (orm OH84504 16 the Assessment Year 20% 3 y 254 ? "3 Bee an fa mg t Q the i he iuding ary recovery, 3 EY HY - Ww ' ~ % a yr, Starid "t BS " re By xX ACH petition, tp BY _ . to, vVinlative of xX incerrie Ta he inferests of justice, by : & by the 1° Respondent, the order passed iy ler passed t 3 y m heine FERS 3 £ ° af, bad in law, volc-ab-ini ~~ rt NOE ey 3 x Rat aside the seme in 2 x e ns Advocate for-the FPethhor AP TP a, 4 fied in support there g TOP 2024 may b ¥ N x BS arbitrary, deg ourt Adavil qunsael f on for consequently set iA NO 4° Respondent, | Kart 3 CG ai oe ¥ ie - ee EE: WRIT PETITION NO: 13324 OF 2024 Between: Mr. Srinivasa Rao Tella, Sfo. Mr. Choudaramma Tella, aged SO years, Qoc.- Retired, Nv Banoop Apariments, Chinna Waltair, Visakhapainam - 830 O03, Andhra Pradesh. Presently residing at- Flat No. 4014, Sri Sairam Towers, Plot No.14, Jayaprakash Nagar, Hyderabad ~ 500 026, © Telangana. | .. Patitioner's AND 4 Assessment Unit, income Tax Department, National e-Assessment Center, New Delhi, Room No.- 401, 2 Floor, E-Ramp, Jawaharial Nehru Stadium, New Delhi - 776 O03. The Income Tax Officer, Ward 1 (1), Vishakapatnam, Room No. 404, 4" Floor, Pratyakshakar Bhavan, MVP Double Raad, Visakhapatnam - 530 020, Andhra Pradesh . had oe owt & "C B 3 3 C3 oa oN sanding o g 2 3 ir @, o we sb ened 3 on foe ie ae o 1637 oe Pa oo é, = a) s: ~ S81 £3, Ch is 5] oy oa &, Telangana, syderabad Room No. 982, 9° Floor, B Block, | T-Towers, 10-2-3, AC Guards, Hyderabad - 500 004, Telangana. . Respoandent/s Petifion under Article 226 of the Consiitution of India is fled praying thal in the circurnstances stated in the affidavit fled therewith, the High Court may be pleased fo issue a Writ of Mandamus or any other appropriate Writ, Order ar [Hrection, declaring that the order passed ed the 1 Respondent, u/s 147 riwis 144 rAwis 1448 of the Income Tax Act, 1981, dated 28.12.2023, bearing DIN- ITBAVASTISM47/2029-24/1050 14558301}, for the Assessment Year 2015-18, and b. the consequential orders passed by the 1° Respondent, levying penallies- i uls 271F of the Income Taw Act, 1997, daled 29.05.2024, bearing DIN. ITEAVPNLIP IST TE2084-S 5/1 065273081 | A ws 271 yb) of the Income Tax Act, 1961, dafed 31.05 2024, bearing FECA Mb V2024-25/4 O6SS0443504), and poole 4 Be ii avs 27 1(1 No} of the income Tax Act, 1964, datecd 12.08 £024, hearing CIN. TTBAVPNUIF/27 TC NeVede4- S84 08 858a425¢1}, for the Assessment Year 2075-18, as arbitrary, legal, bad in law, yoid-ab-iniie, violative of the princinles of natural justice, apart fram being viclative of Ariicies 14. 79(1 Ng) and 265 of > the Constiution of india and Sec 454 of the Income Tar Ast, 1861, and consequently set aside the same in the interests of justice. iA NO: 7 OF 2024 Petition under Section 181 of CPO is Hed oraying that in the circumstances stated in the affidavi Med in support of ihe petition, the High Court riay be pleased to stay all further proceedings, including any receavery, pursuant fo order passed by the 7° Respondent, u/s 147 raws 144 rAws 1448 of ihe income Tex Act T9601, dated S8.12.2023, bearing DIN: ITSAVAST/SA 47/208 3-4/7 08914550384}, for ihe Assessment Year 2075 -15, pending disposal of WLP No. 13ae24 of 2024, on tie fds of the High Court. The petition coming on for hearing, upan perusing the Petition and the afiidavit fled in Support thereof and ihe earher arder of the High Court dated. O10? 2024 made herein and upon | Rearing the arqumenis of SLAM A Siva Nartikeya Advocate for fhe Petfioner and Sr Vihay K FPunna, Servor Standing Counsel for income Tax for the Respondent Nos t to 3. WRIT PETITION NO: 73478 OF 2088 Bohween: Narayana Rao Kavurl, Sfo Purrachancra Rac, Aged about OY years, D.Na.i4- 70-25, Old Past Office Road, Morrismet, Tenali Qunrtur-Se 2208, Andhra Pradesh. Fotitioner Ye fe 1. Central Board of Direct Taxes, Department of Revenue, Ministry of Finance, North Block, New Oelhi - 110002, Represented by its Chairperson 2. Principal Chief Commissioner of Income Tax, Andhva Pradesh and Telangana region, 19° Floor, LT. Towers, A.C. Guards, Hyderabad- 500004. | | Principal Commissioner of Income Tax, «8 Soor, SVR Plaza, D.No. 40- Lod 48.15, Revenue Colony, Siddhartha Public School Road, Moghalralpuram, Vilayawada. 4 The Income Tax Officer, Ward No.1, Opp. Sai baba Temple, Base Road, Tenall, Guntur District, Andhra Fradesh. Respondents Petition under Article 228 of the Constitution of India is Med praying tha in the cir stances stated in the affidavit fled therewith, the High Court may be pleased fo issue a writ of mandamus or any other appropriate writ or order declaring the impugned Order Dt. 28-03-2024 bearing No. DIN & Notice No. TRAIASTIFY 148A/2083-2024/1063538108(1) and the consequential notice mM 28-03-2024 bearing DIN & Notice (TBAIAST/G148_1/20¢5- 2024/108354 18001} U/s. 148 of the Income Tax Act, 1961, as being Hegal, arbitrary and violative of Articles 14, and 200-A of the Constilution of india and Section 148 of the Income Tax Act, 1981 and consequently set aside ihe nes impugned Order Dt 28-09-2024 bearing No. DIN & Notce No. ITBA/AS T/E48A/0025-2084/1083538 10801} and the consequential notice Dt 28-05-2084 bearing DIN & Notice Ne, PTBAVASTIS 148 1/2023- 3024/1063541900(4} U/s. 145 of the Income Tay Act, 1987. IANO: 1 OF 2024 Pettion under Section 57 OPC | tft fled praying that in the circumstances stated in the affidavil fled in support of the writ pation, ¢ ihe High Court may be pleased fo sts yi the ee of the Order Dt 28-03-2 earing No. DIN & Notice No. ITBAJAS TIF T484/2023-2024/ 10899381080 } and the consequential notice Di 28405-2084 bearing DIN & Notice No. (TRBAVASTI/S148 1/2023-2024/1 08354 1900(1) Use. 148 af the Income Tax Act, 4961, pending disposal of W.P.No. S419 of 2024, on the Me of the High Sourt, The pelition com ing an for hearing, upon perusing the Pettion and the affidavit Bled in support ther eof and the earlier order of the High Court dated, O4.07 2024 made herein and upon hearing the arguments of Sr Marri Venkata Ramana Advacate for the Pelifiener and Sri Viday K Punna, Serior Standing Counsel for incorme Tax far the Respondents. WRIT PETITION NO: 13458 OF 2024 Raftween: Addepall Sambasiva Ran, Sfo late Venkateswariu, Aged about 73 years, LR to Sree Jyothi Tunugunila, D.No. 84-23, 1" Hear, Anjaneye Panthulu Street, Ganganamrimanal, Terral. Petitioner AND 1. Central Board OF Dlrect Taxes, Department of Revenue, Ministry of iy awa Soy ohh ioe t Rey Pantin: STRESSED Mo wes aman ts begs } Finanes, North Biock, New Oelhi- T1G002. Represented by its Chairperson S. Principal Chief Commissioner of inceme Tax, Andhra Pradesh and Telangana region, 10" Floor, LT. Towers, A.C. Guards, Hyderabad- SOK 05 wy 3. Princinal Commissioner of income Tax, 1 " Hor, SVR Plaza, D.Na. 40- 16-15, Revenue Colony, Siddhartha Public School Road, Moghalrajpuram, Vieyawada, 4. The Income Tax Officer, Ward No.1, Oop. Sal baba Temple, Bose Road, Tenall, Guntur District, Andhra Pradesh, Respondents Petition under Anicle 226 of the Constitulion of India is fled praying thal in the clrcumstances stated in the affidavit filed therewith, the High Court may be pleased fo issue a writ of mandamus or any olher appropriate writ or order declaring the impugned Order Dt. 30-03-2024 bearing No. DIN and Notice No. (TRAIASTIF 148A/2025-2024/1 063689981) and the consequential neatice DL 30-03-2024 bearing ON & Notice No. ITBAVAST/G145_1/2022- 2024/1 06867082201} Uls. 148 of the income Tax Act, 7951, as being Mega, arbitrary and violative of Articles 14, and 300-A of the Constitution of India and Section 148 of the Income Tax Act, 1961 and consequently set aside the impugned Order Dt - 30-08-2024 bearing No. DIN &. Nobce No. TBAIAST/F 148A4/2023- 2024/1 06365998(1} and the notice DI 30-00-2024 bearing DIN & Notice No. ITBAVAST/(S148_ 7/2023-2024/7 08367032209) Uls. 148 of the Income Tax Act, 1861. IANO: 1 OF 2024 Fetition under Section 191 CPC is fled praying that in the circumstances stated in the affidavit fled in support of the writ petition, the SELLA High Court may be pleased to slay the operation of the Order Dt S0-(-2024 bearing No. CIN & Notice No, ITBAVAST/F 148 4/2083-2024/ 1 63089981} and the consequential notice Dt 30-03-2024 bearing DIN & Notice No. IWBAVAST/IS 148 1/2023-2024/1 06587032201} Uls, 148 of the Incame Tax Act, 81, pending disposal of JALR.No. 13458 of 2024, an the Ne of the Hig eo The petition coming on for hearing, upon perusing the Petition and the we wt 5 affidavit fled in support thereof and the earlier order of the High Court dated. O1.07 2624 made herein and upon hearing the arguments of Si.Marrni Venkata Ramana Advocate for the Pelltioner and Sri Vihay K Punna, Gerior Standing Counsel for income Tax for fhe Respondents. WRIT PETITION NO: 73460 OF 2084 Between: Satyanarayana Reddy -Munnang! 7-7-4, Kondiparru, Pamarru, Arishna Disiiot-5S27157, Andhra Pradesh Petitioner AND 1. The Assessment Unit, income-tex Department, Nalianal Faceless e- Assessment vente. Roam No. 407 E-Rarmp, Jawaharlal Nehru Stadium, New Delhi 110 O03. ho The Incorne-lax CMficer, Ward-1, Guciwada, Opp Bhaskar Talkies, Gudivada-S2 1301, Krishna District. The Princioal Chief Commissioner of Incorne-Tax, Andhra Pradesh & 3 Telangana Region, Room No.g22, 9" Floar, 8-Block, | T TOS8 AC Guards, Hyderabad-S800 004, Telangana, Ee 4. Union of india, rep by is Princinal Secretary, Government of India Ministry of Finance, 3° Floor, Jeevan Deep Building, Sansad Marg, New Dele 170 O07. Raspoandanis Petition under Article 225 of the Constilution of india is Med praying thal in the circumstances stated! in the affidavit fled therewith, the High Court mey be oleased to Issue Writ of Mandarnus or any other annropriate Writ or Order or Direction declaring the impuaned Assessrnent Order vide No. Peyr iui ITBAIASTISMAT/2083- 244061804520(1) dated 01.06.2024 passed Dy 48 respondent ag best judgrnent under section 147 read with Section 1445 of Act, 1981 as arbifrary,.null and void, legal, bad in law, yvidlative af the ees of natural justice and contrary to the provisions of the Act, 1264 without jurisdiction, apart from being violative of Articles 14, 19(1Xg) and 285 of the Constitution of india and consequently set-aside/quash the Assessment oy é Cirrder dated 01.03.2024 for the Assessment! Year 2018-17 iA NO: 7 OF 2024 Petiion under Section 151 CPC is fled praying that in the cirournstances stated in the affidavit filed in support of the writ petition, ihe High Court may be pleased to order stay of all further proceedings for Ry, 29,82 085/ including any recovery, pursuant fo the demand notice under Section 186 issued by the respondent pursuant fo Seciion 147 read whh Section 144B of the Act, 1981 for the Assessment Year 2016-17, pending disposal of W.P.No. 13460 of 2024, on the fe of the High Court. The pelifion coming on for hearing, upon perusing the Petition and the affidavit fled in support thereof and the earlier order of the High Court dated, 1O7 2024 mace herein and upon hearing the arguments af Gn.C Sanjeeva Rao Advocate for the Petitioner and Sri Vinay K Punna, Senior Standing Counsel far incorme Tax for the Respondents. WRIT PETITRON NO: 141728 OF 2024 Retween "~ Madugula Primary Agricultural Cooperative Society Limited, DR No. 3-40 Cfo.B Venkata Ramanamurth, Gavara Street, M Koduru, ¥ Maduguia MDL, Visakhapatnam, SSi087, Andhra Pradesh. 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Ye com 2 woe we i Lh. is a ot & 3 se te me agtl red Shee ned 7 even ; ag) td x Se ee i ae , 3 Y o B at veeens a % = f or 6 ee OO & aS Pao @ ond 4 ry vod Kea oe Ao oo Upon - E The Income Tax OFF The Princinal Office, ivf Pradesh. Q Ministry of Finance i few me A oy a wy =O oy of oes, ie 3 re ty 83 4 2. a af }. Sef aside the Order cat K Fy 3 of Mandamus, ¢ Ze) arbivary, bad | consequently and any con AND be 104 3. The Principal Commissioner of Income Tax -], Income Tax Office, IT Office, infinity fowers, Sankaramaiam Road, Vishakhapainam Andhra Pradesh, . 4 The National Faceless Assessment Centre, Income Tax Department Ministry of Finance Govt, of india, New Delhi Respondenis Patition under Article 225 of the Constitution of india is Hed praying that in the clrournsiances stated in the affidavit fled therewith, the High Court may be pleased to i issue a Wik, Onder or Direction mare particularly, one, in the nature of Wri of Mandamus, declaring the order paased by the Respondent No. dated 02.04.2022 u/s. 1484(d} and Notice issued by the sespeneen No.g under Section 148 of the Income Tax Ast, 1987 dated 05.04.2028 as legal, arbitrary, bacl in law, void ab initio, violative of the principles of natural justice and being violative of Articles 14, 79 and 265 of the Constitution of india and consequently. : i, Set aside the Order dated 02.04.2022 u/s. 148A(0} and Notice issued by the Respondent No.2 under Section 148 of the Income Tax Act, 1967 dated 03.04.2022 calling for the return of Income of the Petitioner for AY 2078-19 and any consequent proceedings as lacking in jurisdiction IA NO: 1 OF 2024 Petition under Sectian 757 CPC is Wed oraying that in tne circumstances stated in the affidavit fled In support of the writ petition, the High Court may be pleased to stay the recovery of demand pursuard fo the "Assessment Order passed by the Income Tax Department under Section 14? Ay Section d44 and Section 144B of the income Tax Act, 1967 dated 25.01 2024 for Assesament Year 2078-19 and direct the Department to not IA NO: 1 OF 2024 Petition under Section 181 CPC is fled praying that in ihe cycumstances stated in the affidavit fled in Suppart of the writ pelition, the ~ High Court may be pleased fo stay the reco very of demand oursuant to the Assessment Order passed by the Income Tax Gepariment under Sectian 147 mw Section i144 and Section 1448 of the Income Tax Act, 196% dated eres 18,03 2024 for Assessment Year 2019-80 and dinset the Department to not take any coercive steps for recavery of demar 1d, pending disposal of the Writ Petition No.74128 of 2024, on the fle of the High Cour. The petition coming on for hearing, upon perusing the Petition and the affidavit Med in support thereof and the earlier order of the High Court dated, 08.07 2024 mace herein ancl upon hearing the arguments of or. Polkampally Pavan Kumar Rao Advocate for the Patitiener and on. Vihay K Punna, Senior t standing Counsel! for income Tax, for "e oh, ihe oe oS ™% am % A nat orete if] WRIT PETITION NO: 14135 GF 2no4 Between: Nathavaram Pacs Lid, Wo 158, Nathavaram Vilage, Nathavaram Mandal, Anakapall, 531715, Andhra Pradesh, Reo by ts Authorized Signe atory G. Adinarayana Patitioner AND i The income Tax Officer, Ward 2(S), Visakhapainam incorme Tax Office. infinity Towers Sankaramatam Road, 3 Visakhapatnam Andhra Pradesh fake any coercive steps for recovery of demand, pending disposal of the Wet Petition No. 14135 of 2024, on the file of the High Court, The pelitien coming on far hearing, upon perusing the Petition and the afidavit fled in support thereof and ihe earlier order of the High Court dated 05.07 2084 made herain and upon hearing the arguments of Sr. Polkampally Pavan Kurnar Rao Advocate for the Pefiioner and SriVirhay K Funna, Senior Standing Counsel for Income Tax, for Respondents. WRIT PETITION NO: 44140 GF 2024 Between: Madugula Primary Agricultural Cooperative Society Limiied, DR No. 3-40 Gfo.B Venkata Rarnanamurth, Gavara Street, M Koduru, V Madugula MEK, Visakhapainam, §241027, Andhra Pradesh. Rep by is Authorized signatory, Hora Eswara Rao, Petitioner AND J, The Union of India, Ministry of Finance, Rep. by its Secrefary, 186-8 North Block, New Delhi - 170 001. é. The Income Tax Officer, Ward 2(5), Visakhapatnam income Tax Office. infinity Towers Sankaramatam Road, Visakhapainarn Andhra Pradesh é. The Principal Cornmissioner of income Tax -1, Income Tax Office, IT Office, Infinily towers, Sankaramatam Road, Vishakhapainam Andhra Pradesh. 4. The National Faceless Assessment Centre, Incame Tax Deparimant Ministry of Finance Govt, of India, New Delhi, Respondents Petition under Article 226 of the Constituficen of Indie is filed praying thal in the circumstances slated in the affidavit fled therewith, the High Court may Yr PUS 1. issue a Writ, Order or Direction more particularly, ang, in the nature of Writ of. Mandamus, declaring the order passed by the Respondent Nog dated ¢ 204.2022 uve. 145A and Notice issued by the Respondent No? under es Seciion 148 of the income Tax Act, 1964 dated 04.64.2022 as egal, arbitrary, bad In law, void ab iniie, violative of fhe orinciples of natural justice ang being violative of Articles 14, 19 and 288 of the Constitiion of india and courisequantly. ef aside the Order dafmd 02.04 2022 us. 148,A(d) and Nolice issued by fhe Respondent No.2 under Section 748 of the Income Tax Act, 1881 dated 04.04.2022 calling for the return of income of the Petitioner for AY SOT8-19 fs 2 ere SN, Sie Se: Tea eried 5 3 teary and any consequent proceedings as lacking in ju IA NO: 1 OF 2024 Pelion under Section 951 CPC is fled mraying that in the clroumstances stated in the affidavit Sled in support of the wrif petition, the of demand oursuant io the ne) me cy i 'ood oa pes woh wed 24 tog ar ay) "4 a ht B % on. ordre fon) iG rede 3 nie et és oy se on Crd "< ay, "$ rad Assessment Order passed by the Income Tay De epartment under Section 14 fiw section U4 and Section i448 of ihe Income Tax Act, T1881 dated 28.12.2023 for Assessment Year 2018-19 anc direct the | Deparirent fo not take any coercive steps for recovery of dernand, bending disposal of the iAirit Felltion Noa. 14140 af 2094. an the fle of the H ign Court, Phe pelltion caming on for hearing, upen perusing the Petition and the PES odie: z ; $3 Reiser Sree es? eet Ea aA at thy Reink x Soy Hos atidawil Ned in support thereof and the earfier order of t Ne Migh our dated. q zt haa 4 Y x . rien KAS. ten o> Mes F Theo " ei, 05.07 2084 made herein and upon hear! ig the arguments of Sri.Polkampailly ~ Pavan Kumar Rao, Advocate for the Petiisner and ori Vihay K Punna, Senior Standing Counsel for Incorne Tax, for Respandents. WRI PETITION NO: 11547 OF 3024 Between: oi romain, Mr. ShaikRizgwan, S/o. Alauddin, aged about 29 years 7-8 Argonda, Thavanampalle, Chitoor District, Andhra Pradesh. Patitioner AND 1, The Assessment Lint, The National Faceless Assessment Centre, income Tax Department, Ministry of Finance, inside Jawaharlal Nehru etadium, North Block, New Delhi 2. The Union of India, Represented by # Secretary, Ministry of Finances, Norin Block, Central Secretariat New Delhi 110041. Respondants Fatition under Ariicle 226 of the Constitution of India is Sled praying that in the circumstances Stated in the affidavit Ned therewith, the High Court may pe pleased to issue a Writ, Order or Direction, more particularly in the nature of Writ of Mandamus declaring that the Show cause notice issued by the 1 respondent in DIN No. [TBA/ASTIF/14aayS CN V2029-24/ 1081 724987 (41) dated 29-2-2024 and the consequential Assessment Order in DIN TEAST RSS LES on Dated 24-3-2024 for the Assessment Year 2022 ~ 23, u/s 143(3) rAv Sec. 144B of the Income Tax Ach, T2361, as arbitrary, tiegat bad in law, void-ab-iniie, violative of the princinies of natural justice apart fram neing viddalive of Articles 14, 19¢4 a) and 285 of the Constitution of India, and consedu ently set aside the same in the interest of justice, and co onsequaently set aside the same, IA NO: 7 OF 2088 Petition under Section 151 CPC is Med praying thai in the circumstances stated in the grounds filed in support of the writ petition, the High Cour may be pleased to grant stay of all further proceedings, including any fecovery in pursuance of {he impugned order passed oy the T"respandent in DUN: ITBAVASTIS M4 2(3V2023-24/ 108807 18101), Dated 24-3-2024 for the Assessment Year 202¢ - 23, ws 143(3) vw Sec. 1448 of the Income T Fax Act, 1907, Pending disposal of WP 11547 of 2024, on the file of the High Court. The petifion coming on for hearing, upon perusing the Petition and the afiidavil fled in support thereof and the earlier order of the Hi igh Court dated. OS." 2024 made herein and upon hearing the arguments of Sri V Siddharth Reddy, Advocate for the Pelioner and of Sri Vilhay K. Punna, Standing Counsel for raspandent Noi, The Deputy Solicitor General of india for Respondent No.2 WRIT PETITION NO: 11723 OF 2094 Setweans oo a is ; th "ge x, poke ; eet ~ x ° re os os iy ef e . $ eyo Més &rhaan Ferrous and Non Ferrous Solisinns Pyt Lin, No.3, High Roac, Y Shaik Rizwan, . Petitioner santhapeta, Chittoor. 5 wood von} oo 3 roo, serge, A ay 3 os ati? ve Ye sree 03 ; Cs t ey ra "on ry ve AND 1. The Assessment Unit, the National faceless Assessment Centre, income Tax Department, Ministry of Finance, insice Jawaharial Nehru Stadium, North Block, New Geihi 116004 =. The Union of india, Represented by f Secretary, Minist ry of Finance, Narih Black, Central Secretarial, New Defhi, Delhi 146074. 3. The Incorne Tax Officer, Ward No.t, Chitler, CAitior Distrieg, Andhra Pradesh. © . Respondents Petition under Anicie 225 of the Constitution of Incia is fled i praying that in the circumstances stated in the affidavit fled therewith, the High Court may he pleased fo issue a Wil, Order or Direction, particularly in the nature of Mandamus declaring that ihe Show cause notice issued by the 1° respondent in DUS Ne TT BAVASTIF/T44(SCN 2023-24 1082 1817080) dated 7-3-2084 and Cee? on, "bed ihe cSonsequeniial Assessment Order in DIN ITBA/IAST/S/i44/2025- 2§/TOCZ92 34584}, 2022 - 23, ws 14315) cw Sec. 1446 of the Income Tax Act, 1964, as arbitrary, iHegal, bad in law, void-ab-initie, violative of the principles of natural justice apart from being violative of Articles Td, Taig) and 285 of the Constitution of india, and corsequenily set aside the same in the interest of justice, and consequently, set aside the same: IA NO: 1 OF 2024: cy Petition under Section 151 CPC is filed praying that in the circumstances stated in the affidavit fled in support of the wr i petition, the High Court may be pleased fo grant stay of all further proceedings, including any fecovery in pursuance of the impugned order passed by the 1% respondent in DIN: [TBAVAST/S/144/2093.24/19689" S455(1}, for the Assessment Year 2022 - 23, ws 143(3) rw Sec. 1448 of the Income Tay At, TQ, Gated 19.95.2024, pending disposal of WE.No. 11723 of 2024, on the He of the High Court The petition coming on for hearing, upon perusi ing the Peltion and the affidavit Hed in support thereof and the earlier order of the Hi High Court dated. 08.07.2024 made herein and upon hearing the arguments of Sri V Siddharth Reddy, Advocate for the Petitioner and of Sri Vihay K. Punna, Standing Counsel for respondent No.1, The Deputy Solicitor General of India for Respondent No 2. WRIT PETITION NO: 11808 OF 2034 Senveen: Smt Lakshmd Sammeta, 20-3833, Chilakglanudi, Machilfipatnam, Krishna Disinict-52 1008, Andhra Pradesh. Petitioner AND af, Ward-1, Machiioginarn, ic Phe Income-tax OFF 4, Respondents Fe DRISTE A : ~ ¥ & fax, Andhra Prace i Tie- ther a ; Poh NS g "y y "3 % Kx fra, Ry 1G ' 4 nder Artic nN H es ana Reg ssyent Cerny Asses an "e y ¢ $ adiuum, New Delhi-t: x Tela & t Raotition 1 rect 3 Py i : the circumstances % t ". oF i & ah an : UdgQMer y deni as best | PY, . x 217887 es arbitr o AD & ral es of natu ncipl or suhu ed 27 ft } the Cer of 024 for Sey ePemna er dat Ord ii} ARR Section 156 issued by the 1" respondent pursuant to Section 147 read with Section 144 of the Act, 1981 for the Assessment Year 2015-16, pending disposal of W.P_.No. 11605 of 2024, on the Me of the High Court. The pefiion coming on for hearing, upon perusing the Petition and the affidavit Hedi in Suppart | thereof and the earl er order of the High Court dated. 08.07 2024 made herein and upon hearing the arguments of Sri Sanjeeve Rao Advocate for the Petitioner, Sri Vilhay K.Punna, Standing Course! for respandent Nos. to 3 and The Deputy Solicitor General of Inca for Respondent No.4, the Court made the following we ORDER:
"List all these matters on 29.07.2024 af 02.15 P.M., for hearing.
Registry shall scrutinize and Hst new filing cases, if any, relating to 'Faceless Assesamant' on the above fixed date, for Hearing.
z interim orders granted carller are extended till then."
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18. Gne CO fs 4 HIGH COURT DATED: 12.07 2024 LIST ALL THESE MATTERS ON 29.07.2024 AY 02.78 PML, FOR HEARING. :
ORDER WRIT PETITION Nos. 14684, 14878, 14882, 28820, 29768, 28880, 33646, S1762, 31808, $2086, 22074, SSTF?, SARIS, SS186, 32584, 22906, 22388, 82486, 32489, 32740, SS04T, SIN89, BIS19, JaN!28, J8!V32, JI64¥ af LOIS and 4288, 4292, $298, 4940, 4907, 4994, §452, 6304, S4ad, PaGd, TESS, SSS, PIOS, TIOG, BIPR, SAPS, QYOR, BS4, BOP, BOI, SOS, SOS, SSO, INTERIM ORDER EXTENDED