Smt. Prameela Pasumarthi, vs The Deputy Commissioner Of Income Tax ... on 5 August, 2024

[Cites 50, Cited by 0]

Andhra Pradesh High Court - Amravati

Smt. Prameela Pasumarthi, vs The Deputy Commissioner Of Income Tax ... on 5 August, 2024

(SPECIAL ORIGINAL JURISDICTION)
MONDAY, THE FIFTH DAY OF AUGUST,
Wi THOUSAND AND TWENTY FOUR
(PRESENT:
YHE HONOURABLE SRI JUSTICE G.NARENDAR
AND
THE HONQURABLE SMT JUSTICE KIRANMAYEE MANDAVA

WRIT PETITION Nos. 14881, 14678, 14852, 28520, 28788, 29960, 31644,
STPGS, JIBS, IS056, BLOT 4, SZIFT, SAPS, S2I8G, 3Baed., 82306, T2988,
e2488, S289, 22740, IGO4T, 33089, 33219, 39229, sede, 35647 of 2029
and O60, 4285, 4298, 4286, 4240, 4804, 4994, S452, S304, 6424, TIS, FSSA,
POSS, FPOd, TPOR, 8129, B1S4, 8184, S256, 8206, S2T4, 8281, F282, 88S,
S284, 8295, 8297, 8372, 8527, 8H49, OOS, 9083, 9728, 9295, 9478, SST,
S057, S745, S728, SF 82, SPSs, STO7, 9BO1, 8803, 9808, S808, G84, 1027S,
T0549, 10367, TOSST, 10552, 1087S, 10634, 10635, WSIS, T6651, TOS,
WORT, VIOS, TGS, TRIS, 112844, teat, 11284, THS56, T1344, T1382,
V4ISS4, TAO, TIS4?, 17882, 19608, 11652, VUFSO, TIPE, (Sled, T2438,
Tada, 12870, 12989, 15045, 13428, 13477, 13284, T3888, T4198, 13488,
T8480, VISOS, 13624, 19929, 19634, 1274s, JAS8S, TIS8S, V38sd, 1395,
TSB, T4098, 1440, 14142, 14508, 14678, W4816, T4007, 14823, 14743,
TAPSS, T47OS, 18047, 18238, 16884, JHi3G, ISIS and 16801 OF go24

WRUET PETITION NO: 14884 OF 399
Setlween:

5.

Smt. Prameela Pasumarthi, Wo Mr. P Narasimha Rao, aged 82 years,
Orn: House Wie, 0. No Bd, Pentalavarigudem Vilage, Vatsaval Mandal,
NTR District. S21 402, Ancihra Pradesh.
Petitioner
AND


we

rf, et vegeey / shod toa 3 tee, F '
ee OF TA "be ir, ee ® 3 A : H ty " ' , D '
a, g & te oS eB eG m Be & a a
_ os : : eg , be £4 + x _ 2 A aa
to he ws a oe ten ye 4 nS boos i SO a ben Aon CA tits
" te ae oy a a a a a ry an, eee few eee the al peed
ee a Ce oe a : A . ne -
ye Bon tn, " Ft et gt Agee ty BB, 'Ry ; " "ge or, cn
vp, Oh ri on Gee Sasee "fp ie uy gee Ch CF Gb = i oo te ra
A " £5 posd mene, rs x Zo ™ eer we woe ' 's a aow les en ah ,
$5; 3 "a ast apres hee a oe "3 "4 " *
a . # : et nn <n Pa ns Bao ye kB Je we ee OS a3 ' é3
4 5 Sone ' y "5 ? pape "re . reaed - San,
a id me Re fs, gy we Me ty » fe ee ee EG
fe eee a oe nn ner a ae ar | > an earn © a
Rm, Gok ce oy ee a ee ce © & BE» Bm
eet haber ed ' "een wee Fe a " fee . oo waeet Maes "fe ¥ ee ae ie
oa oo % wy ty aD e wz ce ge as en ig
acs e ce nt eo pes z co Mee Tere 43) 2 ae howe po euch 3
ed Conte 5 Mags 3a ween ci Grn a "el rom aed ; o oS + Baooes re. foek 6, weet ae
'i, Ok ie a rae) an ae Ls i & oh kg ~ ge Se gy
et, eee tte Ps " "e me , one ay
es soos oe "* : 7% 4 So o Fes) iB a fer ove he as "" poe Qe ee
2 a ; ay a ar ne on pa ae cs ns "heey % aon 4 ar arr: oo
wes , es ' a & ry an . en tk "3 Secs : a et em we ny fe be fee iat
es os "eG vente alee oS ; fe a3 iy Be fe gs
« res s oheee eee 4, aff £e% door a ; ' af ¢ Z coe
aa G i B 6 " ow fy ge Me ee BS ge we de Ge DO Bw 2 eG
genes Oa " fees won oe " - 4 ae ts ( aoa gel Go £% hend £5 ran fooce 2
a3 2 ; GH Pe oh. yoo, EE '4 é he i oa tod tose oe By @
a A ae wn 8 ge as oy weg % te oe on ed Creer o ES z
mG a nn as an aes hi Pa ms ee Oo  f& "? ee
 @ Se ec a a + nr a) nn i. rr aes is aad ee ie ee
é os oon et egg wit 4 4 Ay a ns an ;
m fe be eB et Goiome & Bo ty
£4 wy, ws Ek oss tet Sr ae AY ; a ty ee on By es ee rs j vee a a
a: em os 5 yD Bh FR pe a 4 «Baad Thy er ane Up eck Spor oH oe [ "é bese:
mre on i. grr pn Cs rh, 7 ent gene y eS rr rs bay 'een 7) eee
1 fg ke a a an an an Ls Se » & de x
» Kes Pe "Cbs gh tnt My ws ae nocd 4 cr ee ae ag) hin oo G i a
om, oD it ay Bo saan POR hee Faas . nA a oe me Z apeee $8
wm oe pk <r os a nn on @ a RS
ra . or rs Ss Ke ny 4 "eg i Pian ws pee on ca a on oo i
Ben pa foots aa ce ? je Be py 2 % Le. % Ue CF ye ed @ a ne
o ee "ye oes % ae Z sneer 4 oo on so
g Fea} Sion x pe he Same Soon whee Png ony here roo Fax} a z Sen: is. oe oe
me vy dh a an rn > mS Sac a a)
a , t fed ted a wages mg 4 ee ,s bees is we
a ape . : neat Cs , Sy BP gece ue a set Ee ree oe a we oy * Od
a A pO hr a) a; rh cS fen ie Oy Se BR te
cy be Lat RR a aes hea chane, pass BNE APR ES
tPF san fad, E ees vn, e Be OC bebe, ve et Sere LEE it sgpey oe oy
we ES rn aan a OD, ees "% Cp fee et EG Pe
on 'a A CLP igen, Shee, ia tag is re x 7% om iss: oie
bea 'eat oF we ry * ae cans od bess pth an: ie
wee a mn a A we GE a, a an a7
a: ¢ reed 5 oe t b a os kaa oie st pena eats
we iz free wey id ap % Seat hake ie bore ee. "gree we sherk "54 Lhe ers
oe thd c beeel then. pre at 3 CO 5 ram re ea v6 ees Up ehh a
ce Te ns a an) ren? a A: "%  & ip EGS
i fe Le un Sm a oc OO od ee wpe TE wae" ee
"is o o Bi ore Ps) 4 AM) igpeee Theo? oa pate Song _ oe tte,
- te vhewk 256 4 ENE aed * heh oon tt 4 " ,
oe go te em han TO! % ee Ee
a Bry Sar ed a £5 Bo OG 4 Ey ge HG i i
ge ps % eA oe oe ¢ dk ee : oy ite cage ose ek: LY neon, "st .. a aa tee "ee vgree
os the . ts we i * a, ne ay poe fet 'serieg
ae a A oe © 2 £6 @ = © =- cee fe LS ecm me oA we £8
~ pee - a nt a © 9 SA sn eo nr rn a nn
beee ane a an a rn a a an oe nr ns:
a Age ee occ. a nr] E w to wy - oS oe cart
" a. en nc ; en ee te Cfo 32 BE gee
¢ ne apn pede ", z 8, pares esae 5 "
i ry ce a ne a ca ey Be ie os, ty oS
A fh, ree a ee ce "eS a scsees As 4 ers 2 £55 as
ie rn ed foe Eg EE eg veh and a ae
vs hy he gry £3 es Bs "gf ey ; me "se eee QD ie % oe 'pet ageee "s
B on o GG 2 & Mw BF 2 & > ae stm a eee "ess abe

8
&
.

es:

ul 8 ¥ . LP Pod : ras a b oe aa ce onee pon ed ae ot eh 4 geen '< oe 7 eas th Ee ee * a ~ ft we , GB DB nh ae = eR eG ot Be BM em B BN oH oe BE we ™ wee fe Be fen ae aioe: ee " se . ke Sn; rn = Copy OO ee & om CO BE yl mx Oo Y 6 bw a 8 nny ae Gh ge & BO Sa OG a t% Ge go » oe tee ey | an nn a © a ae Sn a neg fe s ; oes s g; . rs, eead in see ree * whee ben heen, oo pa a x Ub hen re be e bt = OF Ke WKS agen an on coe ee bee OEE Dh ee re gee go f & © & Vow Gh, tn, OS " Bh pee Tm, iy ES f vier 'ak be x soon 4 S o as] chs as fs ¥ cf é 5 a #3 a ae yn a By cee ten fn ie "4, rs "~ Cok an a ron rr ee = By BB E & ed reends tet roa 'n sages thee Menge aad te <> oo a 7 Pot a spo iy Bere Aion - ae ae £3 43 ; ; Ry ae £3 ti, ¢ * Scene a theese es a ees paces Ned rat i hee o Cy to ae i nee ha % "ee i . cm boven he 'e o "er ve Sree "ereed. etts, Seer nye treat The petition coming on for hearing, upon cerusing the Petition and the alidavii fed in support thereof and the arer of the High Court dated OVUT 2023, 28.77 2023, 18.12.2023, 36.02 S084, O8.OS 2084, TBA Boe & e807 2024 made herain and upon hearing the arguments of SraA.vA Siva Kartikeya Advocate for the Petitioner and of SrLA Racha Krishna, Standing Counsel for the Respondents.

WRIT PETITION NO: 14878 OF 2023 Sebvean:

Mr, Sesharao Ghantesaia, oo Mr GMVenketeswara Rao, aged 89 years, Occ... Agriculture! H.Ne, C4-55, Ramala yarn Veedhi, Gudivakalanka, Eluru Mandalam, Weel Godavan Qistrict - 534 004, Andhre Praciesh. Petitioner AND norte coool The Incorne Tax ONlcer- Ward 1, Eluru, incame Tax Office, 23-84 s KOS Towers, 8 R Pet, Flory, Ancthra Pradesh - $54 002 '3 Ky vinnd os & "7 = Princinal Chief Commissioner of Income Tay, Andhra Praciesh & Telangana, Hyderabad Room No. 928, 9° Flaar, 'B' Block, LT Towers, 1-8-3, AC Guards, Hyderabad ~ 500 O¢4, Telangana.

Respondents Retifion under Article 228 of the Constiivtion of India {9 Med ves that ihe cicumsiances stated In the affidavit fled therewith, the HI ah Court may be pieased to issue a Writ of Mandamus or any other agp raprigie Winii, Order or Direction, declaring. a) the order passed under Sec. 148A(6} of the Income Tax Act, 19881, dated 31.03.9023, bearing ON and Nowes No. PP RAIAS TIF MN A8 A208. aaitostazrasict by the 1° Respondent, for the Assessment Year 2016-17, b} the nafice issued under Sec, 148 of the Incorne ax Act, 186%, dated 31.02.2025. bearing DIN and Notice No. Soft poote Phe Pep emartem Fens Sion karo 4 Mseaddecties fame " & Mhe income Tax Offiner, Ward - 7, Proddutur, income Tax Offices, 24 =P, Vasanihapet, Proddatur, YSR Radama Olstrict, Andhra Pradesh - Telangana, Nyderabad Room No.ges, 8° Floor, '8 Block, "Towers VOed-3, AC Guards, Hyderabad - 500 604, Telangana.

Respondenis Fetiion under Adicie 226 of the Constitution of india is fled praying that oe 7 ihe circumstances slated in the affidavil Med therewith, the Hi gh Court may RS he pleased to issue a Writ of Mandamus or any other ap S propriate WH, Order or Direction, declaring (alihe order passed u/s 748Afd) of the Income Tax Act 7862, dated 30.09.2023. bearing DF ant Notice Noa fT BAVAS TIF Masaronee. eShOST8B7657(1), yey the 1° Respondent, for the a .

e the gd Notice Noi TBAVASTYSAdS VWSO22-25/1Q8 1707 SGA), by the ° Respondent, for the Assessment Year Act, W364, dated cB.

Ld us is taht IND 2s Ke £ 4 i & B oe a z 3 2Q1G ~ 77, as arivirary, Hegel, bad in law, vole-ab-initic. welatve of the orinviples of natural justice apart from being violative of Articles 14 , 4 SC Nig} and 265 of the Constit Mon of india and Sec. 7484 of the Income Tax Act, THOT, and consequently set aside the same in the interests of P fusticg, IA. NO: 1 OF 2023:

Patifion under Section 181 af CPC is Med praying that in the croumstances stated in the affidavit Hed In support of the writ petition, the eal Nigh Court may be pleased fo stay all further proceedings, Including any recovery, pursuant fo the notice issued u/s 148 of the Income Tax Act, 1864, dale 20.05 2063, bearing [XN and Notice Ne iTRAYAST/S4s § eS 2 ea TOST7OFS8O), for the Assessment Year S016 ~ 47, neriding disposal of 'ALB No T4859 of 20283. on the file of the Nigh Court.

> ay es 8820 OF 20 3 a ae.

WET PETITION NO 2 .

Sahwyeen:

Thoner ots Respandents waharial ia ge il s ac ok y Ess Oo ok Deut as ~ Q ND "eect Year 2075 - 16. and bthe notice issued by the ist Respondent, u/s 148 of the incaie Tax Act, 1Q87, dated OS. a 2oo9. . Bearing DIN anc Notice No. ITBATASTISN4S T/2089-93/1 G4 25 ras OSi1}, for the Assessment Year POS -

18. as arbitrary, Gece! bad in law, . WoOld-ab-iniio, vielalive of the principles of natural justice apart fram being vielative of Articles 14, TSO Ng) and 265 of the consequently set aside the same in the inferests of justice.

LA NO: 1 OF 2028:

Pelion under Section 154 of CPC is fled praying that in the circumstances stated in the affidavit fled in support of the writ petition, the righ Coun may be please fo Slay al further proceedings, Including any PeGOVErY, pursuant to the notice Issued u/s Sec 148 of the Income Tax Act, TSG, dated OS 04 8082, bearing ON and Notios No. PTRALAS TAS 148 ee oad TOdSSO5500(4)}, for the Assessment Year DOTS - f atidavil: Med fn suppor thereof snd the Order of the High Court dated STD 2085, 28.17.2023, 19.18 2025, 98.025 2084, O3.05. 2024 1S OF 2024 & = 29.07.2024 made herein and upon hearing the argumenis of SrLA WA Sivs Somes Advacate for the Petitioner and of SrLA Radha Kr ishna, Standing y Counsel for the Respondents, WRIT PETITION NO: 28768 OF 2033 Between:

Ranga Reddy Shimavaraoy, Sioa Rarai Reddy Rfo 61104, Kara. Mangalagin, Guntur, Andhra Pracesh. Petitioner AND pee aed egy, th, . ees shows 5 . 5%, mi Pa 4 a es B&B (nn a an a ane frog Sb he ww Be peg ewe "a & oe Apoet ahs KS Pa As ewe a4 4 we Pg 3 we yn gree LA tee abe ages Lat % raed gee ps4 "then, ae "grey 43 ee proves he tines sthewe hove shore Manip. pte, sneny ptt £04 "Sg Soe ce a cee sc a ni OR ss et SS Ce. "ER fh foo f ners er ne ea, ae < hs ene Me. as ak iin & @ mo ee Rg Bm Bg & & Be "Gg pa ebh ped te 'nad Sat % fan oS % LP ue we , n ic A th th ee ager eo on Ieee Dane See ais oe Lag £4 ba wane eK a 2 eee. . 4 aay, x gem ge bg es fe peo ae OE : . ER 2 a ha Ge o see Bey Be a fe me EP ing ane A M4 ath, a an er ee 2 $n, me fy serene Sore pg yet her Pe age Ct, AD ess re % weed we, go f ea ; , oe ety eee eon hee ae oe - i fsa vn, ale pr z mete fees geeg beck a ne a Me he ge" we oy ee 8 a B Be ag Bo tame Ee BO Py aa a nt nr ae ee foe RS A ne an ae oe Sotbe. oo rng a igs 4 oe. p topes, = L re ay ty oes 'ee & % & pp te ies rie: > rc © re Seo ee we om "we Ss ; oe par as ae) rgd "exe beet Sh +4 & i ge 4 Pama 'ote, fee i op oa Min, aes ' us 'ood wet Spor £3 mn © a sy omnes rs oo Mped thped. ss me Speer hh car ny gor, GA ; tage Mhege vat fs free, toee. £% rs egeey one foe "th fe et - fan bode Glin green CF agen at ;

iH rn nn a:

ban A uy commer PELL, "fe ae:

ne 2 : % a £3 "een, .

es née a: yo tts io ee bee pe Bh : Hs, ee 2% ieee gn , 4 a em, fe es re a 67 a oc tne: ite ne f% _ . LA ¢ - e7 re [an "teat 4 ond 'ages ae ah of a, a ons wnat gah £8 we was Sttry SHB we: iS "en, wy @ "yn tee Ce est TS i arn > re: ars sn GLE cin a a ors 5 a ee gn ny Poe "eS we gy tL oe fo ER TS te ihe OM wen ey, EE ia os oa fet wed bevene fee i ees cr "gts fee "8 "ge. pe " ieee Spee, "EN, 4, 44 Sees Ch : Nene. on xa eat 4 it iA oe 4 ae Ae bee oe $e apes ge a are Lf Prey, ¢ ot fs J oe Ae » Se XE a 4, e383 grad , rs £05 us "tees vats nr; a a © a a a ee 25 ge tp gt (4 ee ie teow t. hews i fee Le wit ihe Ne wk £4 heen ai Ge Fa pe EES a ' 'ches + : Sevag nt ton. ; r% Ro Aaron 3 Fe a oe © a, a @ & i an oe foe tt peo. we th 7 oor Goes bee oop ey) arn gee isa eres Heed wi "ee a an nn ann " ', 4% a % ends " '* te tien i Ge 45 £2 CF im ee a ORS ne uy ES tee a nn aS 3 w $4 = 8 Ee be oe o"4 As on bas Worn, Port es rh vn, we 3 o td a oe Sse Fane i i a os peas Bt atten, BG Co ° fee Eee) re ay ens we " ig me Ee Oe cers mcd Ea £4 i mm eS ee, oe eve oh ¢ Wa ~ ve mes Log 4 wm oe the 4 <a" Sk sane ; : t, 5, ort iss aes a be a rn ae 6 Se G3 ae is oo we rh a nn or pe o ee es fo Fe bs aeons ss Coat an ww bew hE wee ey ge ¢3 4 ue vay Mig os bebo : saat "ff, foe oo i fp 7 jn, Mite : vei " i ong ap Bed "e% » Sas NM By a an a rn an m g & i eae f i& NO:

cir My Ss S a F of 2025, an the He of the Respondent, pending Hoh Court, The setition carning an for hearing, upon perusing the Petition and ths afidavd dled in supmert thereat and the sarier order of the High Court dated? d12083, TS.12.2083, 12.07.2802 WS 2024, 11.03 S088, oO 2026, QS08 Sled, TSOP 20d & 2O.07 2084 made herein and uson heanng the arguments of Sriubyothi Reine Anumolu, Advocate for the Petitioner and of Sr Vilhay Kumar Punna, Standing Counsel for the Respondents, WRET PETITION NO: 88960 OF 2023 Sehvean:

Vilaya Lakshmi Kakaria, W/o.KSR Anjaneyulu, Aged. 89 Years, 6188-4 Thulluru, Guntur, Andhra Pradesh S22o37. Pettionar AND

1. Union of India, through the Secretary, Department of Revenue, Ministry of Finanos, Govt. of India, North Block, New Osihi 110004

2. Principal Commissioner of income Tax, Vieyawada NTR Disirict

4. Income Tax Officer, Ward sft}, Guntur Guntur District Res pondaniys Pelion under Article 228 of the Constitution of India is fled praying that in the circumstances stated In the affidavit fled therewith, he High Court may be pleased to issue a writ, arder or direction more particularly fhe ane in the nature of Wht of Mandamus declaring the impugned notice vide OYN and Notice No. fTBAVAST/GN48 1/2028-28/10811881080) dafed 25.08.2003 under Section 148 of the Incorme Tax Act and the impugned Order bear \ ed DIN and Notice No. ITBAVAST/FN48A/2029-22/ 108114780401), dated mae via wd ea) mad * OF aes ET ee SOA PA SB day yee a » Bae ES ok NE i eraae 23.05.2089 under Section (484d) of the Income Tax Act passed by the 2° Sas ry ye a , 4 ben Ue LO% iol we a i " te ee ERR A pty ot 53 % ry 8 Ee o 2 Bo Oe Bae oe bon re a bees %f nao tan tare, Se bie "e poe teone " Cee & 6 6 EB te eG eg SE oo ven Gon apa t eh oe A i ye 5 i rae | sd Ct nye, ee is £6 & ' a CS 4 Bt ton A tS pers Be oed ze & ee in A an where 1 &F Sone (nee: eed on a A ape Pe Soa | dood CE te a eh iy an ars et fy ey SS iB en Oo he # 5a me a rs om a sing , ie i ; iene es . A ae ohiS ns aes bd me Ine be 3% - eg esa eee) "i 4 fie gees ' wee ca Eé C05 LA Le 4 eon ws ee nab on. bh oe Sen eat FG os "ng i? me we £ 4 on oo ¥s a3 tp CH rs pon 0 an rey ny, Le oe pied: hago ie Sent hoe a gs there. gets, nt a ogo thy apy, Be BES _ roe spans Sr nr ars ~~ & 2 Bw Bw Be my Ee. De on ae heed pre eg ge Foe . tht OME oe ra cd iia a , Ene 6 ben £ "b oe ! tft cee EE tggen ae bhes rs an a ne © 2 an << a a a a fd

a) rt ss ace poe na; a a 03 os nC: S @ Boo Bom " @& Ch a fer het gon : ao, i rn nn are eo Yr oe od ce oF On ms 4 poe £& a hens Ae By C4 ng EX Joon & id Be ts a ne ' es mee ES ane ren, LES oA tone: oe en tole fone ee ESS "ps ' ae ee obs 3 ee Ey bade AS 5 - Fasee ss as E ts At ee

a) nn mao) Gh ies a i om "ey ane oo, Sood a gee £ % a 4% pees Soe, Pas A ke ae eee sebee, a ne a pet Nt ' ft .

ae me a , gp EY Cp te a ne?

roe wan % vod tee coy : aah A pee oe yet on + i a cos As bon is 04 a cosa gon [nC boon Ay 'ee 'Goch om ahd te Mee wa ane: ee ey pee iss an an ae ae a ns ins a a an var fede gy a ot * aaa ce nee reac by mae " ea BO % a i a, a re a a po % Vee rang. " y fre, # ane ere Mey tee, eee ot , ed Sn ie an See i cs nen os :

Be et hee es ih % ft Tooth Bee oF a rs: ae in ts & & & Bs n/n an an an) re mB ore eed ve gens Koa . me ty 2 en ae a Lhe ry beaks af, oa a, ce a cr a. a a: is nl me ns: nr a oe BS me 'ager tod aoe vei . yet fee re % bP ue, th ae ees ced ad a pa ', "t% bed HA mS ogg EE ond Ch nnn mrs en rr rn on an nn <2 an | oa aed Co Be tN aa ee seen . Z t% 1 SOE ne for TE , a: fret ic a on ie oo £5 Leet thon % % pe ; ioce bon oa ae; age ag i "h #8 sees z eee. 2 gee iid + iy raphe heer _.

"OE gy ue ae ae Sa 7 ; ay a ¢ a; Bey wea we os wee ee ieee 59 is ptt he Cs H Sot po bei Ape need ad Be gir va a, ce ee et" hpeg £4 er freee " Ane Gene 14 Ly gee be a fee se SO CA nr me ae % ; ogy gees 3 A bes £e3 beet 2 ape eh seaeng oe Sane 25a z 283 Meno is : ' A « " ; 'a a "ee ee OB ga ee ep & Ee, ifs 6G so Lr oa 1) a: a Or fe i ; ier ce . goer 'ohn ae 3 faa 5 Lb Lat pen S rn rn ar GM ee sn 6% at ws Fe C7 ae aS ace og Fs ae ss bone rs Bs *, Seana! eas Pe feted "ay gen tone Conk ogee ye, tot ia ar | re Ey ee ee ge ps a ag rg, pte x ted ve dgewe 1p ce Se aewe. at . ey aA 4 va os ae whet 2 oe, 3 ene? a Gah Ges a wees ee ct Ld is - gn Mad "a eeeee aod #55 gee oe, rox: " ee 2 rae, ae '4 Ts rn B ed PE pon Be me 4 G nr cn se ge ee me ie or g ee . ; ' G6 m7 ~ 2888 BB ew z Be . oa i, A cd we ihe ¢ %, fof me By oO Bm & & B&B & fe & oe nt ns eA x qe ts " i 6% Bf nn. 5 eb ae ie eee teed h 9%, " ii} wy a 4, ony on wes ie) dovbe: oe as " tet ook tbs a brews, uk as 0. ond Me. Sooho te i its gree cS%3 on, yp z. aie bore 7 ant me Ua we gt "ae ry lane pie " bene nr. ane? So a oO + ; Spe. ; aphee ¢ onan pod. a3 GB 1eN06, tip te ying sieoes wo TF ee % me ae usd " GE gy ale " nn 7 an a an iA oe gee %, aad th ews wer 6, a ens le ge ie beck " > £3 Hoos + Me Bd oe o & © £& 2 £ Boe o #& Go bee ea eg pe ER yt me eG aa

2 re bee 7 bow 3 ch SO & & wy ib OU ke ge ee Ot - oe & wo & & @ B & oe ego ry a er ne ee a ee f 3 me anes as posse % one a a oO 2 & & wm os Bw £ re as ge he 2 the t ged orn tS weed ned tee, Ios ee : ; od ad Kaasl ¢ 4 be pero Ea oo ol on resets shee? a 5 on reed ra Z leet Z oa ins 3 s & 3 2 @g & 28 Be ops & ow eS & Pa Mag, aya 3 b, Por Toten: % im an oa cn Sone ee at tng oe ~ atten. becnwt 2 ge a on sa, awe re - arnres| ce: re nr co ae © a 3 penne is o ws re wy rte, ee a Ione ran ee 'ene 4 pe me Be tee oe a nee So 5 Mees Bagge fn igi owe Ying "oy [aes Nacye oe e ° % Ce ee Seas oe Go CE ae. i. rr es a a) a 6 iB te me ness: ; or a A ver we i és ks FR 4 ih, ce ee a es a © ee oad Ss a5) me ' yocats N 3 a s AC a > Ratie Anumoly ;

+ yoth <.

Eied Py N ~ Ss % WRIT PETITION NO: 21645 OF 2028 Behveen:

Mr. Kishan Kurrer Thefakura, Sic. Mr. T Poorna Chandra Rac, pass Se Years, Oce Business, 4H. No. 54-20-4/5, (3-3, Bhavana Apartments, Srinagar Calany, Vilayawada - $20 006, Andhra Pradesh Petiioner AND

1. The Assistant Commissioner of Incame Tax, Circle €(1}, Vilayawada, © R Building, 1 Floor Annex, MG Road, Vilayawada - 520 002, Andhra Pradesh é. The Princinal Ohief Commissioner of income Tax, Andhra Pradesh anc Telangana, Hyderabad Room No. 928, 9° Floor, 8 Block, 1. T Towers, TO-2-3, AC Guards, Hyderabad - 900 004, eens

3. Assessment Unit, Income Tax Depariment, Natianal e-Assessrmant Center, New Delhi, Room No. 407, 2°" finer, E-Ramp, Jawaharlal Nehru Stadium, New Osihi- 170 088.

Respondents Paeition under Anidie 226 of the Cansitutian of india is Hed praying inal in the cirournstences stated in the affidavit fled therewith, the High Court may be mMgased fo issue a Writ of Mandamus or any other appropriate Writ, Order or Drrectian, declaring z wt Yax Aet YS8t, dated O4.04 2082, bearing ON and Notice No, BAAS T4882 088-85) 1 04 sd G5 325), for the Assessment Year 2078 -1S a. the order passed by the 1" Respondent, u/s 148Aic) of the Income ihe notice Issued by the 18 Respondent, u/s 148 of the Incorne Tax Act, T8081, dated O4.04. 2082. bearing DIN and Notce No. TTEAVAS TION 4& YS0S2-2a/104ed56S9801), far the Assessment Year 2075 -

ms See ig a ts a ee $ £4 g - : ve a .

a ar nn nnn fu 2 @ a ped res, Lees aeons tee. Pe ma 8% we re ben ek: et cs 4 "a? tn Hf doe (4 A eg a a. ae. ae fe eG eS we wee og vey eo wee x . pag 8 a, od € ye wer seid Ce; £3 sper i x fed & 'a Cod gi aes a , oS is Te - ees Fee Pia . : "a - bane ep Go & ee my OT, ih eg , P Aes 4 . £ peel ae L Sees ONE os 2 Soot "ipeeb os ee to % pre bee "ES neoe bon epee, 3 4 oct i, Sh Mise ee i mes "on Pe oh, MS be Sh OD ne, i a os gon eh a AB on Teoer eo pce ste ee chore 2 gare. i oe , rs fone ro¥3 Petene urs screen gee rye 43 + iG ed Breen fe od thy % 'ee es wpe. be ees "Ly sappe oe ee the pati, ' en Be. oe ts : i whines " re, Soees r Meena, EL tr. gS ped ye, feat ~ £ 5%, 4 es ie 3 ron My pone on £55 ike prove geese 2 : es . et [oe pe ie j i my ; "yt Sane we, oper. 4 ate EF gy ay veg tes ER apenet es. hh be Sone ; et ae wah "by Oe % On Beit th OES wn , £% de an tad '* y . Oe ae GRO OG an me he 4 aye beg rs er ; en + ee on fig us 4 oa , a ae Ee 74 ice oo ty *y gree as a i a es, cn ch OSs ge . gore ro ei any atts Gs pooen. Lot we or Fate % Fes 5 ye ein ood tus 'teat ¢ : fee. ieee maton ie 3 £75 if ans ey "igo ne 5 ne an een fe 4 a as 48 fe oot oe ee ey me Rr. oe us ye * vest ry "fs moe ras Toone oD ry Ree hes cape a es: ee to bbe es wn 5 enee "7 Exe ee "Apeat ton ge oe i foes nn nn eo oo ac g "a oe a re | io ct pon Ee oe ae ae rd Sore aes tt aed se oe ve a a SS: Che ay a --_ . eres wane $e 4 fs " ie ain ad on oe feng al ey Sd eee ht A ye pee eo 0 ae oe £3 ras ne, : wcebe Gon ees F we in an 5 ano ers a, be 5 awe i. on vines 4 ras as 'f, $% tena, Le " iy es ef rn a te a a a £ oy ee ie ad pi (ig bee " ae 04 f ay ze Ch. besa} AS SS. weet. * ¢ teen 'ain icc wer pees em Cd us "

Rage 3 bid or os rs "G a ng ay ee ac veeng ws £43 Senr he ws i nS ee a "% "3 os bs . Oe em - a is fess cas Fa tanee 3 " a " ae Love ps ge an. rn ar rn rs ce) " ss ro gen é s ae "ors en ow Gg wa Ct Spee. Sree A angge hapon. ay

5 alone ihe os ayes, ; 3 an a eo te te BG fee sind Meg ey Ste? na: a mn ne rn ca y ate ey oe woe "of oa atl wt dyed. ht ze a) ti $3 te ona fy rg ol om we. mor Gag 4g a a Se re ot ; wage ; "5 hs #4 wtnan agg 2G 'edt a rae 2 £35 were , 4 , f Bo & a a ane A a oe ek i, me on es ge tte By tn Soot ® iy "py wo fe wm Mb ie FS BB ns are to bh beg Joe. a my a vey 5S Knell ee % tad b rts gy Saat

- oe of : ot t 0b gf, a & @ "A f BP OE ge ws ee HE, C3 ; ete peg ey ge P Hs week ay a wo ths re ba A ER: A a4 Mee i ig Bae ; * ; es ; ae ay SS "ES as w EC : sa 6% Ron pan ry, fone oe FFP RH ee x et pas Eenik a Us $s a3 Ena see . * aed : ad oe. ~ai sheet aed > (3 her ape, ¥ er gen Freeh s "on v A . C3 het aoe wate te 5. bees cS ne, ee a i :

} OR % :

TH rt fe tty a 7 ao fg ene rts, nga a Sow: ney re ee ie] bee $y wk ¢ ras er sok ars ee woe "tS Fa 3 tad 'ees ef ne oe e ait Soa ion iad (ae) 4 a eS: ae ee 3 S Y Zz, \ } ::

OFE Os z Ne wey, f wae gene poi 4 & 1G foe t ve £ bees, , - Pa

7) e peeee. eed Py % . none, sien o ee 4 * ee "4 nas ee, ri ieee ase om ' oe 8 me Y i ne a > ne, ce aS 2 ma "e oS we os ft ws, fon fon 6e% dogine a. . 2 tee Seis, g e cate ~ ww © & % & = wt ™ OB rae ) ww 8 . Pe bs eve " a "ase aes ' ¢ mene eee es oe oon mo ye te baw om £5 a; a 8) gs ob ae wy % a &@ 2 & oe soe tt Be sn a i fewer = Go fe & ge RS DB te ro e fy tm SS ad G&S 8 Aon et st ee nm 2 es frp ohare sent! eee weed ot aon Pht, wn r% 3 tng, oe a LF pee, Ss ae no aot Fe ee ee ee ge, ae ge pa iG ed US ; al Lea aa "of - frrooe wee fae: a ie oe 2 54 " i . re. at pow a ne if : é ;

Paes oy ¢ é Sone: 'Pa, vine, wn th ie . z deo "eg wy nag. ~~, wn te ee bn Pad [oe Oy Re eed Sees ger a send ron ee a on BES. ees E ie we bie : "es iy a @& BG a Go i te oy (a ae mel ge en RES a, m oe Me eo eg Og an? ont wwe Le sabe ene, a) og ators, Seren jh s : BB 'at tp heel ise) rae) ras £4 : ae re fe < Petitioner

3. fg ae 2 s je Tax OWE 8, AND

2. The Principal Chief Commissioner of Incerne Tax, Andhra Pradesh and i i * y aA eh wn Ee os Telangana, Hyderabad Roor No 925, 9° Floor, 8' Block, LT Towers, R T-23, AC Guards, Hyderabad - 500 004, Telangana Assessment Uni, income Tax Department, National Assessment cou, Center, New Delhi, Ronny No. 404, 2°. Floar, &-Rams, Jawaharlal < Nehru Stadium, New Delhi ~ 170 603.

Respondents Petition under Aruicle 228 of the Corstitufien of india is fled praying th:

in the circumstances stated in the affidavit filed therewith, the High Court may be pleased fo issue a Writ of Mandamus or any other anpropriate Writ, Order or Cirection, claclaring.

5s) i oe sh wed i ware A oe he 5 Bae an} BD ad oo £33 nay Lod On nd aie gs oR on aad oe oan seca nic & "' yy os a ee, eE be o wok pe wl £% B 5 an 'eeed, iD weed.

reg b. the notice Issued by the 1° Reeponcdant, ufs 148 of the Income Tax Act, 4953, dated 30.03.2083, bearing DIN and Notice No. NBAVAST/S/N48 2025-23) 105 1 88859505, for the Assessment Year Scie - V7. arbirary, INegal, bad in law, void-ab-initie, wolative of the orincinies of hahiral justice apart from being violative of Articles 14, 19¢1 Ng) and 285 of the Constitution of India and Sec. 148A of the income Tax Act, 1967. and consequently set aside the same in the interests of justic IANO: 1 OF 3029 Pedtion under Section {81 CPC is fed praying that in the croumstances Stated in the affidavit fed in support of the writ petition, the High Court may be pleased fo st lay all further proceedings, incis ; than A cn * ni wo ple ew & % ib he, to oe i. yee (oes 4 rs nd Bos: y Ee ae oF 5h "eed od peeve fieed thet. ayer AF £% baie in on vy aed uid as et A ses age, Pane

-- hah Us bs £3 OFt ey eee, ws Hane. :% add Seve 'oe Lid ges aed a a 7) ws ca oo aoe i ie es) » boss bead wee v4 en vheak Sr pr om seers stead "edt ae am pee he, " foe set sn Se) rr @ wey Re rn: ares gee gn 4 4 m i BS ae $n es f. t ve -

eo ; bots os pe E ~ SE ra pb Seg a tty oe Pie Pe pe Bb a ' ns wee EF ~ ESS ae Ca aT fe & Paved < odin a % " Som # feces seen apes ae) pews oo 1s ee t whe oe ee a EF ap 2 gy OE i " & mae BS £ 6 ww & fe a Soe ee ES eames Sy es inte y= 3 "ee tp % re, ood fs ra ep ee tees wo FE FR oe :

rein: th 04 pane 4 Py en % veal rs lo . oa bebe beer Pica a ee BD & @ 2B t, @ oe oe ae ied athe wie apes Ref BY ge ed a pot wok [63 ne cee ian ere nm I E me ge a OF whee "ep ; ne * bes be ; oegee Sy pe OES ; boy hen vee : ba al tone ite ion hy ya nn an. cd fece ;

"~ Ce mn ca an Ae a om & SS a nn ae nr Be 2 oe oS se wy 4 ed ¢ - $5; capt Seems ; % on pe og ger . pe £4 at ged Ba ¢ hoe ' ae: wm We ety Baee: ee 4 kg -_ ert wae : fe ; ; : fi Eo ae OS ven, BE Lug an mn ee of pod Sod ee ben 3% nine bs ae whee, , ° oe & Bo Bo yy, Sn eB ts et or ? fg _ "%s wan f aot i ve wage. [an or 2 on a PA aes es ee oe whet ot" hayes. om uae of av "peeing, ee E Sees: oon ts a ; 3 % a 5 Wh os an ge 3 bee '& sy At % fren. Nee aa am pas Ere : aes ge tad oO is Ct bon eg a ppsee Sey a sane eo iy te Ot me ot oe wy 4% YES pgp L oheot fo [e64 vee ot i ns Sm one coed "ee ; we Ee a nd aoe bee] fon ae syen Re % 0S ire F aed yo an ne % Fe Gh te a4 ae my fy FO a no . OES 7 he & £2 oe be gh fs ae y" Me fi ihe, ve .

ns: co BO 2 og co Cm na & 2 iy oe Be te ER ean: oa wpeee a fat we 65 We Seon ia ee Ss EME Le gees nee the a . a on seo pea ; bee a me CR ef ke aN a ; Bo ie A Ce th & ae O oO Foie "i pave. or * a oon: ere eae pe OE ee a adr A free we th a" ia es or " "KE Eail "ae mn rs tors ie a "a asa | ates eg ade. * yes @ $93 Sat gO Pa 3 on Pgs k € om #2 & jew ve ay we EK i us a Set os ed ge ae, rs ae ; fore oa bee So OE aes oh ~ ress steed. a We s fh, Sy tbees ie fon "in, pen weve ting E53 Ke 4 " ee ae Re ben io : pe EY as oP 4 * ae 4 ~ 3 Ce a ae feos 2 Cy as owe ant pes, agree 7 cae soon, : bees a Be RB egy he Ps : iva 'td et ah (nn ns ane: Bana Pee : om fo Gy as ai ee Gee * 'bene ie oe on Aoee pee se ce rh : ; as m AS ME SS ae YG Se, EE ear = Y = & Fatitic Respond desn & > Aneditrs pe & < PES P'S & g ndh ey :

< JA mM 4 y xa +"

S z 3 Saad Re 4 Q cree 2 Boh or Re Ww A yi z yi Ne 5 ana, Nyderaba lew Delhi 3 Talend mer |

a) PS Arinie 236 of the Consfihution of India is fled praying that "G as) oe oe

a) oot gr & oe 2 Y fated in the affidavid Med therewith, {he Nigh Count may be pleased to issue a Witt of Mandamus or any other agpronriate Wri, Order or [Nrection, deciaring the order passed by the 1 Respondent, u/s 1 A8AKC) of O81, dated OF G4.2082, bearing OYN and Notice No. ITBAYAS TIF /TS8AlZ08 38-281 eases for the Assasament Year 2018 -16 4984, dated OF O4 2022, pean CIN ane Novice Nig. PPBAVAST/S/ 48 V/S022-23/1 082844832), for the Assessment Year £078 1G arbitrary, egal, bad In law, vold-ab-inific, viclative of the principles of natural justice apart from being wolative of Articles 14, T9CiNg) and 285 af the Cansiiution of india AND Sen. J48A4 of the Income Tax Act, T9614, and consequently set aside the same in the inferesis of justices.

LA NO: TOF 2083 Petition under Section 151 CPC is Hed praying thet in ihe N roumstances stated in the affidavit fled in suppert of the writ pediion, ihe :

ri High Gourt may be mleased fo stay ali further proceedings, Including any recovery, pursuant io the notice issued ufs 148 of the Incorme Tax Act, 1964, dated OF 04.2029, bearing DIN and Notice No. ITBASAS TQ 48 T/20e2- 2a! D4 SO8d53e01}, for the Assessment Year O75 -16, pending disposal of W.P No 37805 of 2023, on the fils of the High Court The petition coming on for hesring, ugan perusing the Peltion and the pot afidavit Hed in support thereof and the order of the Nigh Court order dated s TEALZ202S, 12. OF 2024 & 2B 2024 made herein and upon hearing the aes argumenis of SrA A. Siva Martkeya Advocate for the Petiicner and y.

aria. Radhakrshna, Standing Counsel far Respondents.

ie WRIT PETIT:

a * aHyecn:

8 3

%.

ged oxi ve, s Ander &:

a Petitioner AND aE ", * ad Re ef aks ana, Hyder g Taian x » BMaespondents PTBAIASTASIISS 1/20 22-23/ 1042 FOS S97), far he Asse rasment Year 2078 -

as ariitrary, ile in law, vold-abdnitio, violative of fhe grincipies 4 of natural justice, apart from being violative of Articles 14, TOOT Ng} and 255 of Constiiion of india and Sec 148A of the Incorne Tex Act, 1964, and fo eaf Hy consequently set aside fhe sarne in the inferasis IANO: 1 OF 2023:

Fettion under Section 157 GRC is filed praying thal in the circumstances atated in the affidavit Med in support of the wrif petition, the High Court may be pleased to stay all further proceedings, including any recovery, pursuant to the notice issued ufs 148 of [he iIncarne Tax Act, 1964, dated 16.04.2022. bearing DIN and Notice NolTBAVAST/S448 T/20e2- af POée 7 O4396C1}, far the Assessment Year 2079 - 16, pending disposal of WP No S2086 of 2025, on the file of the High Court.

The pelfion coming on far hearing, upon perusing the Petition and the affidavit Hied in supoort thereof and the orders of ihe High Court dated: PTS2023, TOL 2024, 14.02.2024, 06.03.2024, 20.03.2024, 03.00.202¢, 12.0% 2024 & 25.07 2024 made herein and upon hearing the arquments of Sri AVA.Siva Kartikeya, Advocate for the Petiloner Ghrough vin eee tual rode) and tft a S. Wha Krishna, Standing Counsel for the Respondents.

We NO: B2ord OF 2028 Behvean:

a Gerainos india Limiied, Regd. Off Narsinganurarn Mitta Palem Mandragin Taluk, Ghittoor, Andhra Pradesh-17 702. Rep. by is Apthorized Signatory, T.Mani . Patitioner AND including Demand Notice vide OIN & Notice No: [TBA /ASTYS/ 56/2093.

POemand Notice') anc Notices of Penaly Nos. [TBA JPNL (S ASP1 Ne) @OS6-C4 1OSAGSBTSa1) dated 30.09. 20289 (Penalty Notices"), panding discasal of WP NG S80?4 of 2025. or the fle of fhe High Court, The petition caming on fer hearing, upon perusing the Petition and th a a ~ affidavit Hed in support thersof and the Order of the High Court, dated O2.0F 2084 & V2.7 2024 mace herein and ur Ms.Jyathi Ratna Anumolu, lJearned counsel, representing ar Ghaila Gunaranjan, Advocate for the Petitioners and Sn Viihay K.Punna, Standing "

~~ Gounsel for the Respondent Nast, 2 & 4.

WRIT PETITION NO: 32477 OF 3029 Between:

Wis Spartek Ceramics india Limited, Regd. Of Nars singapuram Mite Palem Mandragin Taluk, Chittoor, Andhra Pradesh-S17 102. Rep. by its Authorized Signatory, T. Mani.

oP etivionar AND .. The Additional Joint ee Assistant Commissioner of Income Tax, of iInsome Tax, National Faceless/E-Assessrment Ce mire, Desihi, Incame Tax nepartinent b Delhi, 2°° Floor, E-Ramp, Jawaharlal Nehru Stadium, Deih-?TO0o3.

é. The Principal Chief Commissioner of income Tax, National E- Assessment Centre, Incame Tax Department, Dethi, 2° Floor, F-Ramp, Jawaharlal Nehru Stadium Delhi. 170 G68 Py a HETTS ss ghib Nets :

LS ;

Rio . New . Respondents "CA @ ane st fe CYC iny tt nataral T Or 2028) 3 x IANO Fas Sa ene a Seis atti ane pe 2025, PASS 8 30.0 Canstiution of India, and consequently set aside the same, pending ciepasal oP WP No.Q21y? of 2083, on the He of the High Court The petition coming on for hearing, ugan perusing fhe Petition and the aiidayil Med in support thereof and the earlier Order of fhe High Court dated. W412 2088, VOT 2024, 12.02 8024, 11.08.2028, G2.08 2088, SOLOd 2088. PS0e8, TAO) 2024 & 22.07 2084 made herein and upan hearing the arguments of Ms. Jyothi Raina Anumolu, learned counsel fepresenting On "hela Gunaranian, Advocate for the Peliener and Sr Vihay KO Punna, Standing Counsel for the Respondent Nos.1, 2 & 4.

WRIT PETITION NG: 32778 OF 2023 Sehween:

Mis. Spartek Ceramics india Limited, Regd. Of Narsinganuram Mitte Palem Mandr signatory, T.Mani fis Authorized Atte ag Taluk, Chittoor, Andhra Pradesh-S1? 102, Ren. by Petitianar oie The Accdifional Aloint/ National FaceslessfE-Assessment oO C3 sa aS eputy) Assistant Commissioner of Income Tax, erfire, Delhi income Tax Deperinent, Delhi, Floor, E-Ramp, Jawaharlal Nehru Stedium, Delhi T7OOOS.

he Frincigal Chief Commissioner of incame Tax, National ©&-

Bnd enol na Assessment Centre, income Tax Departrrent, Delhi, 2° Floor, E-Rarnig, Jawanarial Nehru Stecdiurn, Delhi - 170 G08

3. The Central Board of Direct Taxes, Represented by fs Chairman, Deparment of Revenue, Ministry of Finance, Govi. of india, Narth Slack, New Delhi 110 Of

4. Assistant Gammissioner of income Tax, Circle 1¢1} Tirupati, Andhra whe Nae , bi 4 eos ; , mo Keng, peas % © 64 Pe i ee A a eB BH wh He 0 SB Oph asl thes. ate ay yer a ye *7 er pee gr wn a 4 Tot ing Me ; ca teat yo. Ka be an a Bi Ge teh our ae oe " a ae ty > eS GA wy "Oe ED ay ae pon "ye, + we ne? Us On oe "gg % "e rae py £8 ae $F ; tS Pn an a an oe es fo 9S LAG lab ss aa 3 rs one Ke Hee 5 Oks Sores "od ge gine Saw ig Keitere on Co t+] £5. "7% to GAA " ye ; cpgte be fave. peoes ned fy ER pee OS RS oe. nr ar oe) %B a oi os ge LS oy, o Oe ee Ch <3 hood: < nn + an 4 ge OG vee g » FS as ' 7A inset oo bes 4 ~ shove po iG Zs, % res gC we a pa whos shed hy ween ik tng weeod oe ot ween ae a an arc i ee @ i tA oo» ED me o i L is Mey " me ts so n 7; ne an ee £5 3 oo oe She ye 5 o Gh. hen Sette peg fy an 5 we ; . wer. sy, a a "ae be ocean epi ae pra - rye 3 EAD hon "er 6, the Ge seed sn a an oo oe i i . a go a [a a 2 Siew en ¥ - age "2 2 theee 7 . veer ; cans an ar a nn nn ant en en es ; ey eh : ' wore, a a aa, ae B e ef Pa} a Sar, m Ab gre ond is we . wate tt e yn Ment adh t pea Ch oe a ay 50 fins ate Ost se to oe . oe o% me sos ae 4 erp rae ae m @ a eee > ice "lab go a re:

os J eo Se ae tk ey "*, ory Ee Cs Sn ci ee fi ye id ead eee ome etoe pt fiery fe rp oo enn toh fs 4, toh oes 5] is vn, igre . Sct "i whee, a res 44 were hes co posi "

: oa nn wee el a a ia on pe &% Rs : £3 yw nr LF apeoe ws 7 or ee 2 "as, ty ne oa tee 6 Peewee % ore ods TC be Oe crn ae FO tie «HG oa fone ee a C2 ge a ig rn oe "as wn ne ty, pee ES Rael ; re os aie OS hee fey, uh Pai, ee bcd Some whee? saad -. "z Ki pee "ey Gore wr on, the Serie thy 'cat a w 1 & oe ai. on wageee go 7 i i rn rm bn cs oe ts TA ese ee ox bors iat » ok . go eG" a" nn ns pen tO Beep a6 CORE fer Sk gg pene "aoe a ; Yueh ely o% Saor oy " bes nares foe Pree oe freee oh. xe yee ce the bedew a sth i f, 4 "SS pats tna. re ss en, i en hy Ro a oe <5 a * © a i wee, et sageey heee yet re, if y past 4" £4 fod "re -s Meee Lug aS aod , me 7S os rc SO is Bp te, gy foes Bes as eA ay sips 4 a P res a & eet Lan sgeoe. re. es pe Ors A od nee ene vee * 'ele ee 4 ¢ nie oe Mew, rs, tales . tao * dye Toe rg oh » teee Gon Ses Long Py ty tee a bos rh nae raat whe Shy tigen Co ee, AE yy cee ans as fs, We bee wot OR th t% was Ae oe es oi ke ve 4 ns 4 . yee 'iogt gee oot the nee. heb sre "th iy rie " Meets Cut La oi, Speers t #) yy OS Eee hag ° £8 Seok a ee Ba p eee es % oon id Oe Eos o% Ge ER OB ns aan an we re 4 F % Kao i ts foe nae eee 7 . Be ir rit a Oy ee Bere ony

- , tbs ear ie i mn, an So mn ce 'ee ging g F4h We See 05% ae ¥, AZ wag CR ; eott veces 3 "of oe Aires 4% ae 4 oi hed Prone sped. dooce oo fing : ee iy %, gs grt ge ES a ans i yee wee ao LZ tone So i Set tees etron ce 43 A ee Far ye £5 ies een aft pra isd ong % Gh OE, me tee 4 iy tthe, ee me tbh po ey ie 'ther es i 3) ry 2% pgfte: a5 oes eee OME oe or, Whee "af : * ; + F . 5 5a - 2, . % ed %, ie fiers a a tr ae ae oe tao, hee nee . one it Fs a igs ep, ee eo, win, fh iS oy) nt ra ees eed " : fad oe ste Sree 4 ed on, *n oe tyre pn of ie ee ns a oo a nr on nan LO 684 Fieeod ¢ yer ws mee? a os S Ma res beret fe ep npepel a7 ge a ee oe os HE 2 ayn ah aS ce agpee. xe a id a oN fe Tm oY rae os & Seve cape iaceee oe. a Or oy "ES omy Pon tag wee ; es be Gt OE je te & my be ty, A, Sipe. nota z 4 4 Ser GB trowt By gS hy ey, EM ; ee . per £3 weer we g ae ae x: Son weaiig 4 oy oe raf enn . tna x. ore rer hy *, if Poe be, 5. res ot g tees "ee mee 'gen oes oe EE a GR Fee Ld we eee ' é * fo] uk ton ane * spore wea Sec tome pe Pug , eo! 'nee, . i) tS a : Od x Meek yee st a ag wenn 4 ee wh Pet oy [ae ate % we BD ae os a Se ee te BD a aa 4 A Oe ot, tee a4 ios Mee cs ne Bs a {H + * aa "a * ed @ es nr wn tw =e a A , sm, ele, Pn, n/n 7, a an og} an. a <n on a aa. Ke em, |S ai na i a oy Ce oe 5 fk

5 = Sy ven Tota cs Pa WE my, CFE es ty Hy ; age weg ver we short. Tenn. £ , "th - , rate ; t dees "es :

a a an on Pk a Ce Th RG be, oe pene an rd we fh Gok wee Fone ooo. ge ge em wo wa bt on "ge ion ts oS hee a nn iL. on a n+ rn © rn 8 on ood ere aa cael : pe wie, "a q Oke thy : aes beh Petes yes 8 bee ey ae 4 ry ae rn a LL oa an) a ns ane') rn fia BS é3 i Ke wg oe vies a Te me cae B BBM yg He te a: ar. od B ts & A, be ni ih @ 9 O&O = Be », He ee fe ig ge ; ° B % gy © > ge OP me aE a en:

arn no cH am a nar ae Ms oa as [ioe ss wg . Ye Poi y% *, a in an: " > ane "as EO fad 7 Be y 8 OD a pan Pan eer ord SS wet. " E ae apne hy, i gs ; z gore 'eon t OM a he EE a oO Tl fhe fh ce th SL. ds Moore ES arguimieania of Ms. Jyaihi Raina Anumolu, learned counsel representing Sri Challa Guraranian, Acvooate for the g Standing Counsel for the Respondent Nos.7, 2 & 4.

WRIT PETITION NO: 32188 OF 2023 M/s Spartek Ceramics india Limiied, Regd ON: Narsingapuram Mitla Palem Mancragin Talux, Chittoor, Andhra Pradesh-S17 10s. Rep. by its Authorized stgnatory, T. Mani oo Paettionar N . TRe Additional Saint! Deputy! Assistant Cormmissioner of Income Tax, seed O National Faceless'f-Assesemeant Centre, Gehl income Tax Deparment, Oeibi, 2' Fleer, E-Ramp, Jawaharlal Nehru Stadium, Dethe ty 70003, ¥ $ The Frincigal Chief Commissioner of income Tax, National E-

fa} Assessment Cenire, Income Tax Department, Delhi, 2" Floor, E-Ramy, Jawaharlal Nehru Stadium, Delhi 110 003

3. The Central Board of Direct Taxes, Represented by iis Chairman, Qepariment of Revenue, Ministry of Finance, Govt. of India, North Block, New Delhi 710 004

4. Assistant Commissioner of Incarne Tax, Circle 1¢1) Tirupati, Andhra Bracieash S. Union of India, through the Secretary, Oepariment of Revenue Ministry @ af Pinance, Govi. of India North Block, New Delhi? 16001 . Respondents Petition under Article 226 of the Constitution of india is filed praying that he cirouristanices stated in the afiawil fled therewith, the oe High Cart mney WRIT PETITION NO: $2364 OF 2033 Bohween:

Mis Viliayenradaiha Agra Indusinies, 6-05, Godavanru, Godavanur, Kankpadu Mandal, Krishna - S217 151, Andhra Pradesh, Regresented by iis Managing Mariner, Mr Rama Krishna Yalamanchill, Sie Mr. Ranga Rao Yalamanchill, Patitioner AND t. The Incame Tax Officer - ward 2/0) Viayawada, C 8 Building, 1 Floor, Annex, MG Road, Vilayawada, Andhra Pradesh - 520 G02 <. The Fincipal Chief Gommissioner of Income Tax, Andhra Pradesh and Tal ofengan a, Hyderabad Room No: 922, 9" Floor, 'B' Block, LT Towers, JO-2-3, AC Guards, Hyderabad - $00 004, Telangana, 3 Assessment Unit, income Tax Department, National e-Assessment Sad Center, New Delhi, Room No: 4ft1, 2"° Floor, E-Ramp, Jawahar! Nehru Stacium, New Delhi - 170 005, o Respondents Feition 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 fo issue a Writ of Mandamus or any other appropriate Will, Order or Direction, declaring.

Et a. the order passed by the 1° Respondent, u'e 148A(d} of the Incame Tax Act, eet dated 06.08.2083, bearing ON and Natice OD TTRAVAS TIP 48 4/2029.23)1 0425449581) for the Assesament Year 2015 ~ 38) 8 b. the notice issued by the 1" Resnondent, ufs 148 of the income Tax ~ i961, date O68 042089. hearing CIN and Niefice No RAAVAS TSM AB 2088-34 Moadsan7oet'y, for ihe Assessment Year 2015-18:

ice ar sh s € F natu & oP ettionsr cay, 5 "

kh = < aR = Rx 4 r AND BS na < ARRAN x x * x S TOF 2023 Nata Kone 2 x WRIT PETITION NO: 32386 OF 202 IANO Rehwean é, TRe Principal Chief Commissioner of incame Tax, Andhra Fracdesh and ed N Telangana, Hyderabad, Roam No. 922, 8° Finer, 'B' Block, LT Towers, TO-3-3, AG Guards, Hyderabad - $00 004, Telangana.

& 3S. Asseasment Unk, , incame Tax Department, National s-Assessirent tae, Center, New Delhi. Roar No. 401, 3°" Floar, &-Rarmp, Jawsharial Nehru Stadium, New Delhi - 710 003. . Mespondenis et Pye ve oe Petition under Aricie 225 of the Constitution of india is ed praying that in: the clroumstances stated in the affidavit fied (herewith, the High Court may be pleased io issue a Wh of Mandamus or any other appropriate Wid, Order or Direction, declaring.

a, the arder passed by the 1° Respondent, u/s T4SAcc) of the Income Tex Act 881, dated 24.04.2089, bearing CIN anc Notice \ No TEAVASTIF/ T4882 022-2371 08 124882001), for the Assessment Year 20718 b. ihe nolles issued by the 1" Respondent, u/s 148 of the Income Tax Act, F984, sated S403. 2088 Bean CEN and Nahas No BAVAST/SA48 T20S2-s0/108 12728991), for the Assessment Year arbitrary, | padi in law, vaic-eb-initio, vinlgtive of the princigles of natural justo se apart fr rom being violative of Ariicies (4, 120TH} and 285 af ihe Canstfuiion of Indie & Sec. 1484 of the Income Tear Act 1881, and commequeniy set aside te same in the Interests of justices, IA NO: 4 OF 2023:

Petition under Section 57 CPC is fied praying that in the ry circumstances stated in the affidavit Hed in support of the writ petitien, the High Court may be pleased to stay all funther proceedings, including any * ney "

;

y g 3 Toe y x F % a"

ont habad or ae fF 2028, Prd an PETG eS ae PLNO Javit Ai .

ae SPH 4 y Cy 43 & 2 & os wae Ry AAAI gg68 OF <0 RRS s.

a NO AND oe ax Ck > * The incerne T WRIT PETITION Boahveen THs tq. Gunk, x Myder angana, :

Me ¥ 7 ro . Respondent's be pleased may be pleased fo issue a Wnt of Mandamus or any other = 3 ne aoprooriate Writ, Order or Cirection, declaring:

a. the order passed by the 1 Respondent, u's 148A(a) of the Income Tax Ack 88%, dated ON searing O(N and Notice No artitrary, flegal, bad In law, vold-ab-initia, violative af fhe orincinies of natural justice apart from being violative of Anicles 14,19(1 No} and 288 of the Cansttution of india & Sec. 148A of the Incame Tax Act, 1804, and consequently set aside the same in the interests of justice. IA NG: 1 OF 2023 Petiion under Section 751 CPC is fed praying that in the ciraurristances slated in the affidavit fled In support of fhe writ petition, the High Court may be pleased fo stay all further proceedings, including any recovery, pursuant ta The nofice issued u/s 748 of the Incame Tax Act, 1951, Gated 06.04.2022, bearing DIN and Notice No. ITRAYASTI/SM4AS8_ 1/9022- eal TOS 25823431), for the Assasement Year S015-18, pending disposal o' oe WP No. 32588 of 2083, on the fle of the High Court, The peliion coming an far hearing, upon perusing the Petition and the affidavit filed in support thereof and the earlier order of the High Court dated 18.32.2025, 22.02.2024, 4. O9.2084, OSM 2084, 12.07 sed & a0 2024 made herein and upon hearing the arguments of Sri AVA Siva re, 'pe, $e "

oe ge iB ns wy pane x4 Fea res es on 4 ae hy " ye f Lb age * <tr ay yer fan Cr 0% as ¢ doen ; or | ; % : om Ls oat me Sep! fan. eee. a 6% be o oe er, % So BA Ce es Z ina? ny, a. Aeioy CE ; Ls ¢ a we teed wy 49h " i & is % 4 oc rk 7 4 oe ey ie , a us e Fetit Le eae. ;

hat Loe t 5 oo a a i. ge aan <a) ec My, eee, bere ". . 'aes er id yok ons 4, =A Coed ee shes ca % a ee these oy £6 bere # ashe oo wyer EES po an ce ne the tps in, ee wo we tg Eves Pe, ie ong. fi ni rieees Kontos "nang Ke % , eS ae gm ee oy s eo on ", me ie ve geme te Sed Fe booed gs "£4 an ge op A oe be Pose. ; ba Yehn, teh % Pg! tee vee a * 2 eee ete "

te sma © oo xt be af tty : tf tee a we ee BD Paci ink Th Fad Pe neg La pee Ve A Saw: A tow wpere chee "3 £5 bent ay i604 boon taned noe, Z $ oa bf o " 4 es pee by eG nn an hi be £4 Ge i C & 8 LL. 'seal ape, om. ae las hipeee i "eh eRe ied see EK i fer "eS perks, Em me we ra te bg Sede %B tp een feee wer "yr, an aan, ca fas eee. Cs 'ene et co Lad te ye : a oy oom fan *: fe Nabe ; oe th, "

a fe a: "Se yy ifs oa bi Ce ei ty 2 By : a 8 % Og % ie bat G4 feet " ¢ Nea? o ee A ' 'ees egts en wes Wes Ae if ia fo re Set w ie pe "hy we ES "eee 3 if ; oe . = oe. Sd ae we toeagy pone "hace 6 ¥ ag on, Fee) we, we ygune ; ne ood ees Yh. ° Kets e Se iB & & % Pe teh a" on yon % ye aah % am 6 sy he i L (oo t eeshG OF 20.

¥ i f a mee hy oc A esa ; , oo ee Le Ea y Ke a3 ys 5 'eh sheet oe Ge gy eee cegeny Lae £5 4 ee ig iy igen n% ee ae p ve fe ts eee as & ty tS bere eo we bees hens oe ae "9% on Cy baw i no ae ae eh O A Q :

:

# & mi Ay " a ; ie 'eth 3 pf BOR ) ne . £ oe f we | GS a es As we B Googe "-- Sa Gg te wD . B to gs fee ae co "age nn i ood fm fe atele Cy ED gene Pps OH AS OS eo 2 Sot OEE gon oe oy nes in re Lo ee ay fee we ga £% od ae spot iow . Lerna. tite, we peed x eae a " 5 ns ron a ne yey ee .

= "oe BT & # a8 S fe at % meng ben me fobs Le 2 rir eet a » % ; bun . bong abies ; ae : o 8 Oi Bo me my So & B gq tS a bei BS & 4 2 pe Teed aes ar, oe ae wie. Cision i anaes eE Face, co a a ee rr se th PS conn

a) : is ws gore pe ED Gon. " Laid ba 8 if Bs ae x ood oon a no ay 'es et nthe: Seat! 2 183 Moor sooed A, 3 ead WES a3 beens x.

rg & i g.

Be "4 ITRAVAS TIS AS U80e2-23/1 042s 982364}, for the Assessment Year 2078 -

as arbitrary, Hegal, bad in law, yold-ab-initia, violative af the orincinies of natural justine apart frorr being violative of Articles 44, 1904 Nok and 265 of the Canstiivion of India & Sec. 1484 of the income Tax Act, 7884, anc consequently set aside ihe same in ihe interests of justice.

IA NOs 1 OF 2025 Fettion under Section 191 CPO is filed praying that in the o circumstances stated in the affidavit fled In support of the writ petition, the High Gourt may be pleased to stay all further proceedings, including any a, avery, pursuant ta the notice issued by the 1 Reepondant, u/s 148 of the income Tax Act, 1981, dated OS Searing DIN and Notice Ne.

NT BAYASTISNSS 12022-23/ 10488962 3604}, the Assessment Year S015 18, Pending disposal of WP_No 32486 of 2023, an the fie of the Nigh Court The petifion coming on for hearing, upon perusing the Petition and the affidavit Glad In Support thereat and the sarller order of the High Court dated 19.12.2023, 23.02 2024, 03.05.0024, 12.07 2024 & 24.07 2004 made herein and upon hearing the arquments of Sri AAA Siva Karnik kaya Adyocele for the Petiiener and of SrA Radha Kishna Advocate for the Respondent Nos tv fo 3.

RUT PETITION NO: 32489 OF 2023 Sehveen:

Mr. Medisetty Venkateswara Rao, s/o Mr M. Koteshwara Rec, aged 58 years Gee Business, H. No. 2-61, Chalivendrapalem(\), Kankipadu, Krishna District Paiitianar * AND Respandents irection, declaring, :

or Pet bs Satee, < oO arbitrary, die natural Justis IANO: 1 OF 2023 Feltion under Section 187 CPC is fied praying that in. the rcumistances stated im the affidavil fled in sumport of the writ petition, ths $ High ¢ Court may be pleased to stay all further procescdings, including a4 bs recovery, Gursuant to the nolice issued uff 148 OF the income Tax Act, 1981, daied Q6.04 2022, bearing DIN and Notice NoJITBAVASTIO N48 1/2088- SQ O4S6884 7204), for the Assessment Year SO1S -19, pending disposal of ALP No 2488 of 2028 an the fils try ey.

me oh i ok (3 we Sve oe o = The gettian coming an for hearing, upan perusing the Peliioan and the alidavil fied in support thereof and the Order of the Nigh Court, dated WAZ S0SS, 23.02. ales, OS.O8. 2024, 1LOF 202 M4 & 29.07.2024 made hersin and upon hearing the atguments of Sr AV A Siva Kartikeya Advocate for the Fettioner and of Sr_A.Racdha Krishna, Standing Counse! for Respondent Nas. 7 fo 3, WRIT PETITION NO: 32740 OF 2033 Sehyean:

Manne Venkateswara Rac, Sfo Late MOK, Gokhale, Aged about ST, RYo 4.36 1, Subbaracpel, Tadepalligudem, Andhra Pradesh - §34104 Felifianer AND

7. Union of India, thr hrqush the Secretary, Deparment of Revenue, Ministry of Finanor, Govt. of India North Block, New Delhi? 10004 =. The Frincipal Commissioner of Income Tax, Vishakapainam ~1

3. The Joint Commissioner of Incorns Tax, Ratamehencdravaram Range, Ralamahen CraVaram Be, _ The income Tax Officer, Ward.1, Tacepaliiqudem Respondents wae a re Ok pe a ne fom ay, ~ Chee ios an % 4, Se ye 6G ae oon yal tie a a ae OES a ee ee ee & © G&G B&B BR @ Ape oh fone a cy ; z heer ¢ wa

- stone . on . LP ts oo tp £e% c 7 pe 2 PB ee oe @ Se ba & a ® @ wm A a on gee in yO fe a a ES a of > ay on res , pon, fe ¢ 3 a, ver. £%, teas, ae a oe ¢ Ae ES fe Bg UE A & @ & e oe nn a fe Sova ¥ 'a, ipa % Pieced se we beve a ts cy oe ee pe se TR eG an > ce uo votre 5, dno: oe . ne oe Crewe f ge ee ee ~ bes op . - = © ' ' 13 ee, ie aa Fx ae as) «, "

hon nek ' rapes, She Sea yee 63 ue A 4 ieee Oe es Cah 7 wre, t 3 ' % yn TER pa 7 A: SF og A Jon ae % ac ee "ts vee ot age ge 3 ° 4 ch oS oe Bb om fe oA & ep BS shee we a - * tare saa ah "2,8 hand a ~ Ey a an: an ann 4 an an we Ee OS oy $ 'eee ey perr ae oe " wp fas3 foe EB ves eed ie oo Ot, an ve y a 4 y ? rs % en & sm a if a ing us oy oe A & oud a " gf ; £ Ee wv eeee * " "dot " on bis oe g & Oo 8 SB oe @ & Ye Bs oh Eo eo BD sehen nee "bate pee % eee is shee os het a3 'i oe. dead ae Fes apeds i os SOS we 6%, ie eb ver, 2: pie chewt My, ie $9 : 7 oes Me, of Nee re $4 . aoe. bee? ea yr. Be ane EE a ned Soo pe ee OS yt ne es pew 0G oe Sd Ce n gene ee fone wher ie eer "ort, et £5 oe Lt oi 2 % (o Me _ me © pam Ce 4 pn ee ny tL fo Pe ae EP cageeg ete. fen tm, Sd cy veers eo ry ap me ie oe aan eens ix eed nb em a we . see he, w@ tS a ed A "iy wee chee is i Se, 8 ee rn a A we oe : wd ee Oe og See & 4 pe a ane we where He, ee, . » * ere be ~ * tare ee. tee oe ke fp OR ee wy, Fm in oe 2G mm OB OB ob. & ry & som oe mn rn, an nan ge te Ee wed % of, Sen NG ver " ve 7 Ae, pon iit oety fe? +3 poe dee re! ae a ae po OE wt ee ES oe % OF fron A pe a a i Oy ts ais ee He hee f ° A ES gpa ae ees a 3 & ee en oe ths : bd as "as. GR so, om Cpa nn L% eet od We . Saabs Hypee os ban oo ""¢% _ £57 vag pen: bee As an ch Me et ee 25 wy OO «te OO Ge te # thy ee @ & & s G bite Ce tty rn nr re foe we Py Bee ange AS we Sn eae a a ae te) FR rs ee sh te es igs = 'er nee Ch ti pen i OME a go EE " eer Sad > oe As gee wie! ry Fg. Ob me yo ee rs oe, * "EG £ . hen hag Tee fase fon wren. Pra eee Ea ae eS igen OS am: » ed et cr ee eee "fae ee wm 8 "oe 4 ft "iB m 3 a ee e oge EA HE OE fe @ bhavel Eta te ea 55 ee a A. eo noe oI wet ie = AB ae A es set re aii wy "4 Ce Se Deboo ans othe ' ae eer a Fae te gw % f om & oy i Wo ge Oy a eo Be te ae an ee nn a ee oe yy OER OR te OES an gy 8 BO & 2 tf 2 & on a love. ni, : i ne ae ees poser] bak woe nee . age, gr Sewn rot ae, oC a3 as eK | en eee hee eee ye us re a ee cee we "6 " t%) - i heer yr , oe fi a nape, ee abe sath ' 'eee CS vont 2 an ee ¢ Ge tp 8% a : Ae wy nn no eo» We @ He in rae oe Ge ge a ® yy Fe Od wa ee oe ee ae eo ee, an a be £ f, g ae san a "sy os vp . i ' ad aa 4 te ieee Sn rs, an on wp we ee Bey, ve wae. an nn eee mF pie eee ee Crd oh. he bore a Ry fem, sae pes 'es = ? oe i yt, F% a % we wee, Peel See . on, . ts me wy Th Be & 2 Oo 8 a od be ~ © OO BE 7 rn rr mn an, wm te B pay ws eR im ES ee ; anes ns ro Gp ete het thon £3 Bp ER eee fie ote wt 4 bed ns 3 a L yoo oe *o%, Mm yf fey gore ee i ae y ; i oy ne am me in cn oan oS ne Sone bp an cf ud atk bere Ws pind. eA it Po 1 a ote fe we pe ES - a me ite G5 Te a ano a; aan. i iy Se ti Gy Et Bios wey ED th Ps 5 tf " geen ws the Doers a te -. ome wy & Be we mG Fe mx ° Pag hae So ty Gy FE, reap ity i Mee pf gee 03 5 ae a a an ne ene mw OK ve fae pe ays OG eS 2 "B t Bf ane a re rn ao OH ¢ bee ° iy wy ie MO os nO, noe ty ope nd a a ne og en [am ad Lad oe ae 6 re a og Ey to ry iB "eet a ae a =: oy an a Oy a eR wi te eb tome i ar an & a y t Pen, ' tae. : ne % a Capra Sorin t; G We ee ge & B Ge te hen Rt fh ga Fs hi dawg oy tee ; het a in Se i a ae an ae: Be Ue ae ne wi ky eee HY yp i) an ana , "pts H ae ew a a ae ee ee Be ae acy Co ee ES oy TS be ne 3 oy a ? we OE 4 ie FS 4 ee as ae oo teen oD th. ee He "4 oe ih 58) ne chet ws So s ey aNd pees a4 fone yor, oa wb th "ete ae * yo noe en; a oe ye £% "e oe oy a Oe ox, ae ing $3 4%, hese wes ped eat [a Fired Cah 4 bw por wi, "ee Weng 52. " ws pola 5s oe esx an a a = 2» & Sm & B es aw x i. ! " ee oteee ical a a * - pte Ps ane Ms :

oe Ot op 3 Bg oS & Ce Og 2 i an) fo te tad 4%, f% . 7 y ce ' is 7 ag [> sews, 73 Ba lat fogs £0 we meg cam a] " "Stag ovwee je 42 : aS Macon 3 Booted Me ae % on on annem: wry e% nn é 7 Foon, es é pot we ae as or oi, mB ; if @ Ff oe nab rg gona z ie Sow | rad ee 5 Senile fot ag ie a oS ap a ao ae "Bott Tos fay ae agers @ wt a Ue Pri, aia tet. G3 teehee f sey i ge ip BE : . : ~ "a oe £3 ¥ a4 tad gy Sere cae wey te oh 5 9 sheet eee fone a an a ge Beg, So. 5 oe rn ae ye, th, 2 i ry tf tee ; i: a 3 we o ; Re 4 po Cy oe 3 ca ;

too, eet £ 'a Pa 4 gis Ch ao pede he the ee G we yen: "eeaet we if of % ee Z fase ~ . % % Meow ae one %. wm th. fe an Cn io a _* ee. ca FR eS fe Soo ey BH BS . a nan oe ess 4 BD cae fe ee wont. we: Le fy ae book C2 7 Be Soe a. ae The petifion cordng an for hearing, upon perusing the Peition and fhe affidavit fled in support therenf and the esarier Order of the High Court U2O1R 2025, O1.OF 2OS4, 1DOF 2024 & 20.07 2O8dmade herein and upon hearing the arguments of Ms.tyothi Ratna Anurnalu appearing for SriChalla sunaranian Acvocate for the Petiioner, SrA. Radha Krishna (central Gavemrrent Caunsa} for Respondents.

WRIT PETUION NO: 33047 OF 2023 Sehyveen:

o Mr Rama Krishna Yelarianchill, S/o Mr Ranga Rao Yalamanchi, aged 2 years, Occ Business, 4H. No.0-05, Past Office Road, Godavarru, Kaniupady, Virnyawacda - 821781, Andhre Pradesh Petitioner's Y. The (income Tax Offieer, - Ware 2(9), Vlayawada, C R Budding, tst Moor Annex, MG Road, Vijayawada -~ $20 002, Andhra Pradesh @. The Frincinal Chief Commissioner of incarie Tax, Andhra Pradesh and Telangana, Hyderabad Room No, 928, 9" Floor, B Block, LT. Towers, Te2-3, AC Guards, Hyderabad - 500 004, Tsiangans tad . Assessment Unit, incame Tax Department, National @ Assessment Center, New Delhi, Room Ne. 401, 2°" Floor, E-Ramp, Jawaharlal Nehru Stadium, New Oeihi- 170 008 Respondents Reition under Anicie 228 of the Constitution of India is fled praying thal in the circumstances sisted in the affidavil fled fherewith, the High Court may ke pleased fo issue a Wiitof Mandamus or any other aporogriate Writ, Order or Direction, declaring a. the order passed by the 1" Resmondent, u/s 148Aic) of the Income Tax &et, 9983, dated 27.03.2020, bearing DIN and Notice No. oy WRIT PETITRON NO: 33089 OF £823 Sehwaen:

Mis. Cakshm! Suroaneni, Ove. Turnatia Salyangrayane, aged 53 years, OemHousewlfe eaming agriculture Incorne, K.No.3-71 0 Tade Tadepalll, Krishna - 537 152, Andhra Pradesh Fetitioner!s AND i. The Income Tex Officer - Ward 261}, Guntur, incare Tax Offer. Lakshirupuram Main Road, Guntur - 529 006, Andhre Pradesh he Principal Chief Cammissioner of Income Tax, Andhra Pradesh anc Telangana, Hyderabad Room No. fee, o" Flaor, B "

23, AC Guards, Hyderabad - 800 004, Telangana tak wa bea eA ey 1% a ifs vet pace a ma ies income Tax Deparment, National e-Assessmant Genter, New Delhi, Roam No. 401, 2° Floor, E-Ramo, Jawaharial Nehru Stadium, New Delhi - 170 003, Respondents Petition under Article 228 of the Consftution of India ig Her graying that in The circumstances stated In the atidavit Sled ¢ therewith, the High Court may be pleased fo issue a Writ of Mandamus or any other aporagriaie Wit, Order or Direction, declaring a. the order pas sed " the 1 Respondent ws 148Aid) of the incom Yax Act, 881, dated as.o42n¢ bearing DIN and Notes No, IT BALASTIPTAB AIS O99. 231 ORISA 536(1), . for the Assesamernt Year 2075 16 Y the {ncarme Tax Act, 3964, dated OF 94.9097 bean Ing (NN: fT BAFAS TSS 48.4 soro2.

2H TOS2B7 S381C), COIN issued on 08.04. 2022), for the Assessment Year ad ra th ca;

ce ae oh.

& cod pe e weeds i O os hp, e015 ~18 as arbitrary, flegal, bad in law, yoid-al-inifio, violative of the 3 Me SS O: OF 202 IAN EN ¥ Sstween WRIT PETITION NO:

ana de S. Assessment ver income Tax Dsoartment, National e-Asscssment Center, New Delhi, Roam No 401, 2° Floor, E-Ramp, Jawaharlal Nehru Stadium, New Delhi. 770 G03. Respandeny's Petiion under Ariicie 226 of the Constitution of India is fled praying thet in the ciraurnstances stated In the affidavit Hed therawith, the High Court may be pleased to ixsue a Wit of Mandamus or any other appropriate Writ, Order a. ihe order passed by the 1° Respondent, u/s 48 Ac) of fhe Income o pas 3 iB he ca) Tax Act, YS, dated 29.05. 2028. keanng DIN and N ITBALAS TFS TAS A2022-25 4 0816225190}, for the Assessment Year 2019 -

b. the notice issued by the 1° Respondent, u/s 148 of the Income Tax AS, T8647, dated 28.09.2029, bearing BIN and Notice No. NBAVASTISM488 1/S022-2508 16228541}, for the Assassment Year 2019 8S arbirary, llegal, bad in law, voic-ab-initia, violative of the orinciples of nelural justice, apart fram being violative of Articles 14 , 1 &(1 No} and 285 of the Constiution of India and Sec 1484 of the Income Tax Act 1961, and to consequently sel agide the same In the interests of justice (A NO: T OF 2083 Petition under Section 157 CPC is Med praying that in the aroumstances statcd in the affidavit fled in support of the writ pelitien, the ss Nigh Court may be pleased fo stay all further proceedings, Including any recovery, pursuant te the notice issued by the 1° Respondent, ws 148 of the income Tax Act, 1967, dated 28.03.2023, bearing DIN and Notice No. ITBAVASTIS/148_4/2022-23/1051 See8S4{ 1}, for the Assesament Year 2079 -

Soahwaak:

Ey pd tom f od sete a a on ben ee Oy, ia ote 4 a AM th : ae, nha A ° Poetitionar y Ss + f 2 Respondents a ie 201 2} L& AND Ceparinent o Sunt yey ot See High & tian of ir

-

ei 2 3 a .

TUS e N s Ist justice, apart fram being violative of 4 $ Oy x ee je 228 of the eT mae in fhe ¢ be pleased fo issum a Writ of Manda:

Gonsifttian of ind ~ nthe interests of lust He sare j ide f x x iA NO:

1 OF 2028 Patton N < Vt CHN arc 3 = a aring oe he seo. T4468 of the [neom cunt datec ge o \ 3229 « Scr) Oe for hearing, u 7 On ing disposal af WIP Na. 3 evan Carine R a y =] H Court, Th + s Pe Xe a er and of argumenis of SAV A Siva Ra IA NO: 7 OF 2088 y WEES s & wey FEN CRY Ge Shad + thy? oie te Pelton under Section 157 CPC is filed praying that in the eens HANS "y etestieae be Bye attiald se ¥he : ws ~ : mee REE g Src, Srcumsiances stated in the affidavit fled In support of the writ petition, the High Gourl may he pleased fo Slay all further proceedings, aching any recovery, pursuant to the order passeci by the 1° Respondent, ue 147 Av Sex, 145 of the income Tax Act, 1981, dated 24.03, e025, bearing INN and Year 2018 -19, Pending disposal of WP 35232 of 2023. on the file of the High Court The petition coring on fer hearing, upon perus ing Ihe Petition and the affidavit fled in support thereof and the earlier Order of the Hi igh Gourt dates 2? 12.2023, ISOF 2084 & 89. OF 2SO84made herein anc upon hearing the arguments oF Gn AVA Siva Karikeya Advocate for the Peliicner and of "

orA. Radha Krishna, Standing Counsel for re espandent Nos. 7 fa 3.

WRIT PETITION NOQ- 38847 OF 2023 Between:

Natarajan Obulapuram, S/o. late Ezhurnafal Mucatiar, Aged about 68 years, Wo.t22, Pudikuppam Pudikuppam Vi, Karur Post, Tada Mandal, Nellore 524

40). Andhra Pradesh, Petitioner AND

1. The Income Tax Officer, Ward 1, Nellore 24.2.438.1" Floor, CT Read Nellore, Andhra Pradesh 524 004 nN Assessment Unit. Incorne Tax Department National Faceless Assessment Centre, Delhi.

Spb The Union of india, Mini istry of Finance, Qenarment of Revenue, ty sepresenied by iis Revenue Seerstary, 128-A/North Block, New Deh income Tar Act (ic é OF 2023 x oy IANO:

202s, O Fan wae Go

14.

representing ori Vilhay K. Punna, learned Senior Standing Counsel for Incame Rae) Fax Oepartment for the Respondents.

WRIT PETITION NO: 886 OP 2094 Sehwean:

& Brahmargana Reddy Annapareddy, Sic Prakasa Reddy, aged about S4 1-184, Kaza, Mangalagir, Guntur - 822 583 Petitioner AND

1. The Union of india, Represented by iis Secretary (Revenue), Ministry of Finance, Deparinent of Revenue North Block, New Oeihi- 110004 é. The Principal Gommissioner of income Tar, Guntur Guntur [Msirict The Insame Tax Officer, Ward-2/1}, Guntur, Guntur District Respondents Petition under Anicie 228 of the Constititian of | ea in The oirournistances stated in the afficawi filed therewith, the High Court may be Digased to issue a writ, order or direction more particularly the one in the nature of Wriioof Mandamus declaring [TBEAVAST/F M48 A(SCNYone t-

ee) OS O43855(1} dated 19.08.2022 under Sec on 746A (5) of the Income Yax Act, 1807 and passing the consequent order under Section 145Afe) of the g TTSBACASTIFA 48AS082-238N 04284478911) dated O7 04 S022 and notice under Section 148 of the ITA bearing ITBAMASTIS48 Teas 2s/1082874084(1) dated 09.04.2022 passed by the 3° Respondent and the rr A beann were consequent Show Cause Notice daled S1412.2083 bearing RAIAS TIAA 44(SON V2083-24/ WISSSSGS5OC4} issued by the 4th Respondent for fhe FLY. 20374-2018 as ws arniery, egal, urrsasanabls, in canravention of Section 145A of fhe income Tax Act apart from being viddalive of the orincisles of natural justice and Article 14 of the Constitutian of india and consequently set aside the same.

w A S (OF 20:

» < iA NO:

pats oy Seal my N <P fey oR 3 oe Se? Re y By S.GE S088 .

x ay iS h Court may Se a ae IANO Mig Searin :

18.07 S024 & $8.07 S024 mace herein and upon hearing the arqumenis of Ms J YOTH RATNA ANUMGLI Acvooate fer the Petitioner, Sa dU. MOV, Prasad (Central Government Counsel) far Respondent No and Sr, Vihay K ik x on ee hey oy oe mirc N x " & Se Buna, Seniar Standing Co for Respondent Nos.2 fo 5 WRIT PETITION NO: €288 OF 2024 RBatween:

MicVenkat Srintvas Lavu, S/o Mr. Lavu Sanineedu, aged GO years, Occ Business, H.No.28-23-), Tademalivar! Stree! Suryarannet, Viayaweda -

S20 O02, Andhra Pradesh. oo Petitioner AND {. The Incame Tax Offeer, Ward 201), Vdeayawada, Certral Revenue Buildings, 1° Floor Annex, MG Reed, Vieyaweda - 520 602, Andhra Mradesh, 2 The Princigal Chie! Commissioner of ingome Tax, Ancihra Pradesh and oy ~2-3, AC Guards, Hyderabad - 500 004, Telangana *} Telangana, Hyderabad Room No 822, 9" Floor, 8 Block, LT Towers, 4Q

3. Assessment Unit, Incerne Tax Department, National svAssessment Center, New Dethi, Room No 401, 2° Floor, E-Ramp, Jawaharlal Nehru Stadium, New Delhi - 170 003.

. Respondents Petition under Artinie 225 of the Conatitution of India is Med praying that in the clrournstances stated in fhe affidayvi Hed therewith, ihe Nigh Cour ben ng goed seen, oe, iy 'eee, he pleased to issue a Writ of Mandamus or any other appropriate Writ, Order or Direction, deaciaring a, the order passed by the 1° Respondent, u/s 148A(d) of the Income Yas Ach 88%, dated OS.04. 2022 bearing DIN and Notice No, Pa 159 "ge we .

agnee a 5 aa me ° page ; eis * 4 ay ee a ey OD ans ' bee rh ye "ot Rey eeee. wwe: # ay ro rE - 9% tae foee Pek. no 7 om ie oy wa, eH te eo we my pe ko fo Geos s a a Om "Se a oe ns So fe £% bd oe DB eh. - " ben owe adh gg eR £4 4 Bab gym eer Th tack ne a igh t ip % £% "2 dere "% A ; sane * 4 oe igen , pea ges ee co, re os Pet % an Bene te ome Feed eed % te %. "" Atte ain gree Mets co) cb ¢ , Kagd Ep atts og por vee aed oe i 'ebad Pace 'hee, baer xo aa 2 ae od es wes on a ca te 4 a) bev ews. * ae $ ot tee an ie onc. ie a ca ae an as re mw 64 7% ny, ES 6, eR

- eet "ap boo en agree ee i SrA wg, ie " me Bed pee poe Ay tom av RE ne hi ts nd C o an oe ii fy, EB Ge an ras oo 7 Ge SD set ke vig om P a re oe a 8 rs a . bee a B Soon wet tee ap OG TC they ES aoa as Set ye KS iy ee Fad ' ie Ay don t nS 5 ae mr A vim 5 @ a 2 fom, of &B Zoe hee B 2 mE foe * ge ES 'gen at roy RO go eo a ae 7 ' = rt we ; aes sine waging, " sme poses % g e 7 ae wm eB ty wow oe BO ra a Saad i hee fh agen yee pad ad He ee qo. ew ethos Eee, ees See soe pee Ste were . Qe on ag ae Rae 5 % anne yor em ; me @ 2 & i ge GB Til, ben fy Be fe a fe gee Phy meee a sation: pane. one, nove, ' whore whe bis an 7. pores fe) age tat 7 $85 oh AP. ante ish xg * uy 7 gees edd pee os i. ; 'Wifes 04 ? Zz:

é inhave fae, " #3 gn, Sf cas 3 we het?

ht brn es i as ay: age St v a a emai fi w wo & B wee gy aes rere 2, , LF es ss xe sae S. woe n ; % ; oe : -- ™ 2 & tm , fs sot ; £5 a) ane WG 'eae wn id Pika a t teed Brow. Z e% ee a "4 bnwad:

Esa is wagon agree rs wg oes 4 ES ey ; ape 4% : u aot iJ i fry aad As oy ge ; sy yn ec at ¢ a x me 4 a Done, 4 sp: g ies 4 so gn px, nk ioe] am ane ttt La 7 sects ee eg 9 7 vette gc gn o in io ee <5, heer - oe pa hee 'ES os LA hy oH af ke S| EA oot risee. fone igen fie eo Oe a tA Se TE foes --? a 7 ke OB oa es o & Jp BG a » & Lo 2 Oo yoo a Ae ES thee on cic tees a, iy te fs 0S oe ee a or a Se Megeen we EF 4 bo z pods $33 "eek cree tome bees G 3 then aes ¢hs nd + Z « fed £94, Passe Sen go Ys pe 4, ve 4 OS net iy ea atin eo sas ween 's ee GE £5 oe ae yee 4 ; oe as * oo nn a weree ire: a ve os on or he a ed ras bd bene bev " beee ge ie Sood coe fs rs "apene hot hep bee 'nod "apni ia) Pan co Pzcd & rae 2 a he 'gpeee 4 hud 'renee? ot tee. 4 oh A pone on sf oy i re BA eh ao ah sas % @ is eG "ome Bw fo 4% # ee eG ee BB a er bb : Ss ee nan * vod SS fine % yg Done Knee PA aes he Po the. specs, septs, . £ £% Dir ad maya " ", Ps, os ae 5453 ae Reva '. "5 Las 4 Senin haat: 4 oe % be Ls me nf * he Le soe ct eee tis oe ee [me tap, iE pts ot, F geehe at a SE at 400 tg we ~ fe io: en th 4 ee ity ee pons ood nn ee B ( es % fag bee Be oh 2, the 58 ad £3 Co eo ead ; ate oa ia Panod $£ apes: QZ Fee ae Ue £05 po Sabet seeee re fat: eee: Pad " ae gets, on weese mao ie, ae Wi tathe hen thee en ag LS Cd ner oe Saat rh os a one pg Ta a - mm map pe BS td oe _ & op ow C8 gw Boe & ge RD ws cd oS & 2 ae tnvs yg pas ors fee fesene sf 4, rot id 5 breed we Feoe fh fa ep oy ar ae es iE ST's dk " a baie . "aif "Se weer ent a ea ws i crs ts Pei] pee oa . Bibee oy geen "sp, pling Sheet pe tt A wer ? a Ss ah: thy See ae a vot "a Eo Oe me poh fen ; a Van i ae £3 TE a % a4 sette : Pins a 'at 0 feet. 7 a, Pe %, wahes , eG aa: Wok ts tf, B wy Cag eee ' nos a ging ey ge, 2 TS i * eh oe rs ne *, a ven aed : nn Sc' ee lg id j " tad $4 S, es oh ey ad a:

rng tit A a SS ry ss vey as im Be fe ee ES a my 2 oy oe B Bw & & & z B ¢ £ BB me a C4 ba ge Be & oo & fe eB og ry rm, ol he "not seleciny i yee arg Py, os ipo $e es a pete kas oes i a fim csc 3 x cn 6%, vhrod a taek hen te 0% % 7%, hit me Sees. 'b ~ ae a os 'manne £5 . 3 a ? ies fad Ped a oe we oN 2 4 * EG 'Goa % fs ne s a Pea f bees aie Le on, 80g 4 Mae ENE poo ee , ae te bees ea $ ee £% aad 5, eH lye, gree "x Ls oe 'ae Es en oy Ct poss wwe sft bens os "ee tae oe ie as om 5, oy Me aes, a a wine ; . is Bo pang i wee denne teddy a gr "

Laie ies ae H seeee a oe w bore C3 Sh Od Shege gre fee: seat es tye wher: : 4 % : i seen, ne, tte, a "f 5 a = 8 & , BE « 2a 2 BB 8 ¢ 2 © geen i ee ". Se a th : 4 ceed , " ager a4 serees CH fy Co gh oes hp eve baer agnor ty, ays ' 3 fond an ih theeh: 'thee Praca, re par ws, 05 a in bie a are i an wy Ry Soe . oe a rr ip en hy tee gf fea 7 wh "ie, GEES j me ee ies 7 3 OFS on bene yes of: be $e ny oN Fad ad tae i ron wh wie felon 1p po bo iy i bs oe a a an & e oe th Beek. OE 7 feet ser get om : pee ws en pees "x . ee t "ee or 'y ; Lad few Fy 197 beet on tb be ts ge ey ae "ae Ht pesee) ts oo tty feee ager. 7 ager, " te J fone . poem, . 7 4 os om Fag) thy an e ene & ¥ "4 weed pa Fane spon fn, pee. Eee fa Koes er 953 riot wood, we me OL, UR é os a dae woth, fing ah oy ts wa Le at hood %. tage on epee Sew me % oer £8 . "ager 7 24, at hey reeds nat ve ' eet fees : os £004 Crs ww Z 45 ie, : te BG oe a 38 "3 Lac oe a © pet 'fi CR . *h G i & - Bae Bm, fem Sane ae vi _ £ ® B a int EES fee EY ay : Be tos, , WE ne are en bo a % Bye a & # 3 BO B® wy wo eye nS, seen, Zt : bon bz > Seve ; n. a pre #3 BE £4, me 4 i ae ee Te eB ke ma ts g #@ «¢ & jon Cl wy ' ee ss (o7 3 me, i ma font re Fog! a a a o , a ane ee. 4 i} cn a toe te Nene £% cae ied os, fod 03 af rae we ' ome Peas oe " fn thee, 4 "s ling eke. Se * ria ay ad be ow ie Be @ B&B eB He Saat i coat gy, : ' nn sa > rr re: Oo ke eee. . Soe S a ' te wer yee ge Fas) ae: rca 'erg 4 coos ES nn ne ~ 3D we ge gS tee WRIT PETITION NG: 4252 OF 2024 Retwean:

wat wifi Steels, Plot No. TY, Mothe vari Streat, Ashok Nagar, Eluru - ove O02 Renresented by is Partner, Mr. Mula Tirupathi Reddy Sfo Mr. Subba Raddy Mula.

. Petitioner AND owed pe Lee wy £43 ct #3 oe wa 3, wo oy Po me pe income Tax Department, National e-Assessment Genter, New Delhi, Room No. 401, 8° Floor, E-Ramp, Jaweharial Nehru Stadium, New Dsihi- 170 602.

«. The Income Tax Officer ~ Ward 1, Eluru, income Tax Officer, 33-84.

Sid, K 6 S Towers, R R Pet, Eluru - 534 003, Andhra Pradesh &, The Principal Commissioner of Incorne Tax -1, Visakhapatnam, 2° Foor, Agvakar Bhavan, Daba Gardens, Visakhanainam - S80 620, Andhra Pradesh.

. Respondents Petition under Article 228 of the Constiution of India is fled praying that in {he circumstances stated in the affidavit fled therewith, the Hi igh Court may be pleased to issue a Writ of Mandamus or any other appropriate Wit, Order or Direction, declaring the orler passed by the 1" Reapondent, u/s 147 r Sec. 144 iy Sec. 1448 of the Incame Taw Act, 1884, dated fa.04 9023. Searing DIN and Notice No. ITBAVASTIF V4 7/2025-24/1058 OS8S8SC)}, for the Assessment Year 2079 - 20 as arbitrary, egal, bad in law, vold-abdnitic, vidilative of the principles of natural justice, apart from being viclative of Articles 14 , 18(7 ig) and 288 of the Constitution of India and Sec 148A of the wt income Tax Act, 1961, and te consequently set aside the same | mi the interests a oy ofjustice oy ce Noni and oN IANO: 1 OF 2024 DIN oP Shitianar 2 fet © aes e I8, a OF 202 ws:

§ 828 a ¢ Tex St QM G TION NO in oe WRIT PET Soehvaan Hel Commissianer of Inmoarie Tax, Andhra Pradesh and i ced erege Hh ese to laa % "ad Ee a 4 £4 Boa ee i Oo es Telangana Hyderabad, Room Na. 928, 9" Floor, 'BR Block, 1. T Towers, TO-2-8, AC Guarcis, Hyderabad ~ 800 O04, Telangana

3. Agseasament Ur ne came Tax Deparment, National e-Assessment Genter, New Dethi, Room No. 401, 2° Fleer, E-Ramp, Jawaharlal Nehru Stadium, New Chih ~ 170 003. . Respondents Petition under Article 226 of the Constitution of India ig fled praying that in the circumstances slated in the affidavit fled therewith, the High Court may be pleased to issne a Vi of Mandamus or any other appropriate Writ, Order or Direction, declaring a, the order passed by the 1° Respondent, u/s 148Afcd} of the income Tax Act, 1964, dated 88.05.2065 Natice No. [TRALASTVF/T46Arc022.2 4/105 146862 717) for the Assessment Year 2016 17 & andent, u/s 748 af the Income i wot, re we wet i Peed wt % ey ta a & th or ae pote asa od %% wa 8 Yax Act, 1987, dated 9803.2023 Searing DIN and Notice No. TRAVASTOiag T/2022-23/ 0814? 1117, for the Assessment Year 2078 -17 arbitrary, legal, bad in law, vold- ab-iniio, violative of the principles of natural justice apart from being violative of Arficies T4, 1O/ Ya) and 255 of ths Constitution of india and Sec. 1484 of the income Tax Act, 1881, and consequently set aside the same in the interests of jusiice:

IA NO: 4 OF 2024:

a Petition under Seclian 457 CPC is fled praying that in the nircumstances stated in the affidavil fled in supsort of the wrif petition, the Nigh Court may be pleased fo stay all further proceedings, including any ad , ve ' se Foss rt #9 i pet es oo 4g A spate ear' g rh a i 4s oe o oo a Se a A , ats a we 53) ye Son wn a oh "

- ps > ae wm oy BS wn pe i errs By:

" wee i Re oy F ws oe os ths - ae) i Oe a ee bed be ae Heed wlte a Kapa a ge ah wer 5 5 fen ; Ce 4 TEE we, - 2 oe 4 "ES "E% oa ae wa, ta "a Bok ng ee: Cos ms aot i J pach yer ko - son ae. J . Do atten, t - i oe fon, Hook Py be tee é os re rn te eee, ee 4 eee nanes: wat % £5 Sho 4 on bebe: a, aah oe y ES re -4 fa) Co i ina? Che . 4 sped aa oe at od Mad fax' 3 Yn, Eas oe eee "aa yer ae pee Pad £% - ihe th C5 a eoeee oe We % 2% ia + Re pay, oe On [an ° te pe : oe aA se bicott o, at Seb Spon. % ans 6 Jebons oe "ote uae i , ry ond ee oe ss 2 : ns ee , a *s gree s anee edt Loe on lenaee Petey * 5 roan ee "mn Ee rae neo mane Uo ty Tot ¢ ; eg i" es : f a . A es ae waa ee G a a a ne tent te e th Se ott , shen ise sn * ane a ra Rae oa peed et age Pg ba AM i bane a ry dos. "if oS wee ee Le b i ap 2 * " " gine +. 1 we "o 4; wh airs ete oe ns & sage. % 1 oo woeee is , im ae Fam neboin a . , pee es eyed a : : : % on an Se: 5 a a pia yee % ' fof tie oben r% Sse eee CS Reged oe bee an es iy oo rn rn ar % eee ey "a Ge fy ge os Z Be we ee pop, Fade gee ne Ay BE ak ; te one thee Sine bid : on " os wpe Mans a 5 wm WB ee ig eds ee mee a SE xs ae ee te A oe ; m ; z ee 2, Np sees . te eed pee gy Poe: ae ge aed Se hei, a nd "pen diets eek "44 a a ar 4 "tf a ws 4 % : iy Puen ie a vod 3 ' ie ge ee age St te EER ea " ob By ay feb, gine gone soeael ae Sme. One . Io. ee be, et oS ee a as ar ee Me ; a es " ee od ed ft oe % oe ifs pe bak ee og go ne (nt res Eas ce oer mg 0% £% ot 4 £4 oon te Socal oe ny pp yore ee vagees Pa Moone £4 te "pr 'ona. o4 ae wer oe € ae * 3 ; " , ae gy A ns a a nr Ue OB cron Bh wm, a epee " £5 eet ee 4b, "3 gene ae tes Ck 7% Pais Roce ae Pe en ben, ca ° a ae panes 3 se ts, ey z shee "<f a3 ver, yee $0 Fs gor fee tS aa tee. p S roa) cr mm vate ty Pasa pane es assy heer bes 'rand at " fovee noged Leas aire, Song thd ion woe way id 1 fees fa : on, te 7, oP aan a a rn re rn nS EA py LG es weet ad Ce a td Woy ee B ie pn te " Yee fn oe 6 . pee ood ea rn an ne? we fe kg, OE see ere ei pore op ee Pier. Ly, enh Th a becat "a poe tee Me ngeree ' oon o th Shen As ME as pice ny : if oe " a , igen rn a Ce: wm Ea oT te - pe ge "

4 7% th Fen] ro tae % nen Pes ' ngaei whooe ehoee. Sone ae . f. Se nS a 5 Bogs ais G ne nn ap GE Bon C4 GG th a % we nn an tea eo kad , Merge pe, "yg - y a eee er Gens ise SA a Feve vo NS we ee 'bee. ky ren tt. es te Sk wes i «ff " 'i ee tee te he a 4 ce £3 * eh Sat re gree . eS his, x ee Ch ow frre, fee ee , a i" ar An? ar no ib, Ly tg ee i a - Ce J nn ne) ' a Oh te ew ee ee aoe gee Sr ne eA ee: wei a kes vy Te fA ie "

a bg fgets ay ae wed ae i, bid :

a vt s io be gs ats a ns a ta a ak ts a : ae 3 ae Svan , fy oy n nN y : 9 . & ; os wa i aw} Rane oon bos red booed 3 "yu By as co: C8 z aaa' ce A Pa Sao (3 £% y ie Rn oA 4 o sneer ge oe rr, ageet res y ge feck.

or CF ae er gen yu ae G5 ten een CB On SK, be oo Sy Bo & og bee Bom to Sek me " me fe fe ek et 4 ae owt he ee oe =p me © "By 4 is ry os em re ~ ye ee wn, hat OG a an a na y "8 e 4g & > 2 = ee 66 2B 2 @ & aps by ae ee o pm Scent heat we gtd te &% eas ge ft ae oe x Oe oh. nn an i an & tty a nn en "8 ee ee i UG wee wpe OE cn ar 5 arr" rr' aie Ant a: a bee oe ae we Yeon & "oe "We mn fe & Gm © nn nn 2 8 8 ee BBE va & a He oy 5 as hee £% iit ee @ ae: oh Ee. semen" phen, gan gue Qe Ta uy EE an ae a ae a a oe in on a eA on ene gE alee ie iby (4 $e .

ox fe re neo, ; £4 a ; Z ¢ z aa : : :

S @ is oy oo wo eS = 2 ee ee we ej enh we pr, 4, Se wapen he, eal : bonis ee vn ot ah ae ant ane. Be @ & Pes 2 oy © 20 wm 2, B ; on : ee bers thee nat oe Bom Ee ey he pleased to issue a wl, order aor direction more partiqularly one in the nature of Wit of Mandarnus, declaring the impugned order di 12.04 2028 passed uss M4BAd) of the Act vide OYN No. [PRAIASTF N4aBAo022- issued by the JAG respondent) instead of FAO (6% respandent), as void, Hegal, and contrary fo the provisions of Incorné-tax Act and contrary to the Principles of Natural Justice:

IANO: 1 OF 2024- Pelion under Section 351 OPC is Ged praying that im the circumstances stated in the affidavit fled in supmart of he writ petition, the igh Courl may be pleased to stay all further proceedings pursuant fo the notice u/s 148 di 18.04.2022 of the Act vide ITEAVASTYSA48 1/20ee-

SaO827 788691) issued by the 1° Respondent(UAO) for AY. 2075.16 mstead of Q° respondeant(F AQ), pending disposal of WP No 4540 of 2084, on ihe Ne of the High Court, The petition coming an for hearing, upon perusing the Pelion and the alidavit Hed in Support thereof and the earlier order of the High Court date.

Q2.2084, 18.06 20284, O2 OF 2024, 124 2024 & 28.07 2024 made herein and upon ae fhe _arguments of SL AMA. Siva iin learned Ms. eT leamed JUPHOY "Standing Counsel, ranreseniing SriVilhay K. Puna, learned Serior Standing Counsel for income Tax Department for the .

oe yee Le) tae ea tea] hate i & does ae tee os cL, Hee Bie hime eet os : bb ak id % Ey Boon Cog ae pes, boot yen * % anette, po Ko ae MG fat ae er a4 tore, res ee 6% Iooe eines € oe * he teh, ee wy mo % ert sp ee ie ay oe onthe i ner, ry po] sp fe preg, Theat voy rt ee i th. aden "ge ey a ue tah md vee pe eee Mae tee wen Sed pe Coe 23 ne on ue / tao {os eord Skee , be ven aA ne; a aan oh ee He bat ro ity bees od i ee 4 bags 4e wh, ~"~4 res ; i yen es re eo 5, n/n oo P a Pad Lat CC £55 ion oe ea i ht fie & n "hee ye re ey tee ot % "GES genie as w " be. ke, ee bee ad is Yoo rd ". % Css f% zg Eh on rae hee ie oe: , i Ch pe ot Reed oe sod > se oo we we Es po ae ag "f, we ie oa ea iy ny is amg Pe o ; % eG © '. & we ar ar a: tn CS S ee e = Be os we het [a a a re A £4 % is ane £5 feabe. hgen ash i "o% wpes, i 'gree aes g a x oh * we EE Aheet CF P se a ae, eH oe 53 4 yn oo to gi we te mm tS : Bee fs, re} pee on ee oo ths Gp ES 0% aS on ae ng pos 7 Sabane Eo% i as 3 pe den pe a A sonee pon ¥ f ood eb ies, 7 grrr & teed: Iexe A ine i he et Aes Cy th ke ; oS G Se % we | tS ge "ges a cos hie [sn at ie oe 'a fal Le : bP £5 % 'gt EE or "we ~ aan "agers q 4 " ' is oe bovis * ae veoet gree ia rafts ees we on 5 £3 ea ae Beane) Mey " gece 36 pan nae hi LA bE .: mG $ nae oe bean i Tere Py hy a a ve na! Ay ez . yo Soe CA ; Te gees eapag id Co ey £S he roe Py, fone be 'awe, oer 4 ey toon, CA Oates i 4 ry be toad / ifs he a Kier gfe isn rk fa ay tS eee Tg be ; nn a wy are ns oe a aS a -

; £5 ie foe at Lo oon p6se4 "

dey, 4 ra fi Recs ? Le See ree i sod tf aes von. ES agen g ce << ee TOKE se iy SRE en Ly Paes got eed feo pe as Jove ie we ZA Ay on on rahe ¢ wh fs oA be ye % Oy 2 & ts Bo ay BD 2 "fs sgt bebe aad 4 "eg ge % "ere, eee, a #4 i653 £ "a One fest he : a3 freee oe ben a eet. n ae io tad e ron att * ge A # ee Eh. ce vee ea ans ae ee bd we, a o a "OB eB oa gn " & 'Sat 4, A 5 ee seine 4 eee tao! ' Sa C et Be OE wo a be RE a a FY f x tug

- oe 55] po fece teen, mee _ aS. ee: he or jena re 4 nk bm us ps frank sss we te St iss) oo fhe eek oS ee fe Bs the see ye ae pas a aoe tee. ry "ager 3 'E3 "ee stern, baa ee sees: ea Bei "aeons poo. gn ce ae es w. Sek 8 gree peor te oe, chee? wnt EEG ke BD Of th nn ae £5 6 ey (Be oan: an ne A eb ge ee we OD en a a 'nad 3s ane a a a ap SE te nS ran a i, Eee rm nw Ge ge Ee OO ond 33 t 5 tad + Ch wh oe ye GP igs 4 an in py rater edt os 6% a a) > as ke GB Em Be ve kt res 4 tee con 4 ' watts ee. Neer e ' Pa ods 6 on ete hen ue a So a So HE a tbe fon. go i as pet ingeee ae 4 2 po ere y " ae 6% ae a tot Yr, wns fe fase. es 4 ro ies Reds . oe ~ "a, te tbo eee 5c ma ea a 9 ch. pe gs, aS ay te oe ad ' ee "Fh 5 C3 oo oe ee Pon, eA Seal pe GP BS hee ti "gen Sees £3 : as race boo. boon CF gen kee dyed rs wher pesos ape £4 pe pa Ry oe wien hat r ee m £% tle So, a wy ean 5S nace on A os mi hove a tes we songs an pe. anit ae ay roe 2 By wt ae ae: yen seeote "hee Fey! Dish

5 . al on £ "on i when Sad BA rs v4 pee oh een, " . tie eet "es Be "ie ear . a "th CE @ n yee a GP pees a o Fae) va an whe ihe bee woeee. "s cA f ie; on Ma : ee Lae ye wage ss ft ge 2 ~ 6 Pr. a oy, FS % th wm Fe 4 ae 'a +6 4 4 a ie ne , 4 %, fe hl Senn. mecer rete e ue 6 a a cre " & mn de % an Stina he i pe rere P tad Sept heed thy "heee soot £%4 a 2 ne - fe a a ne nh a no) . : we te ran: wa i te es a £4 ooo or lds po + eee x te ue . ie Fs 31 go ee ee LA hed fuk ie gees oe ea pares pee gl Bases igen ene e AA, seen. £84 ocd en re bows oN PG rene heen tte cee bss et: A Po as nat ae: th ae fs aE aE te oa god % £ 0% ee = Bd '4 4 ' Foes % ge 7 < pees 533 hoy $ ay a ew ifs a; ee UD oe ar a an , wo 'not o> % oe ee oe y nn nn ne ete ter an nn A a, dh z GA es eo « 6 Be B Bu & ® we OOM eG gy Od a nee ow G3 oe fe Be Me co pe a ee coe EY f oa Saw ra f: & 4 ae . panne a : ' $ el on ttt th roe es weery heat tee ane. cm a £4 2 ra is Yarns ib ae yer. xv ste fs pone, aS, aes ee oe oe A we «fe ee. es) bee a ee a a foo OE ey 8 BO % 43 8 a a a a Z . . Z won 2 : d - :

Jeno ssn es vo aS fe he ee ee : wy BS ana Yo eet og ; ee re vk gee nr ae S| Sone fe ieee fee. pee Cy a a ok + nn a os ge is ae 96: en tf 4 where am ; bade Las] po tage teed on, o . Lad a, ae fr [oe £f Mee. tei ge - a oan + mae a nn Se wnt Be hy ER op tad eC " Sey o£ 'ae 4 % Be ter "en, onbe te ery ME ae ee cas oe ay as a nr P&P & & ££ BF 8 £ & SE so OS an a a "3 aft ne Pai heen ots on od as ise aa a ben hoe 'e) we hh veer Noy we me te nee wh, ben LZ ae ve, gon ye a ; & ed oy pots enn 3 Son im foe na EG eee wh ge Gp en + if eee oe lane, "ont i --~ wo £ ? "es . 'e pa : we a ed 7% cote SS an 6 OCG eg) . 4 a ae '& Voth ie tA £5 oe Wie C4 wee ent a , Si : : th.

me an ee "i, ager od £0 a 'ew (i vee QE ed, ; on bare cn teeee o ed Servi 75, ; ees ty : £3, can fest BY ge on a ss Rs gene fetes peat tee vag tone Eat ne " aed ee = ie ver te ine Ps wore, ee be we PS He & ty bok 'si a0 oe .

b, wo Nod £3 Fost fos be, £ ms "> ee ¢ ot oy calling for ihe return of Income of the Petitioner for AY. 215-18 and any Rhy J sot cease ow oye $ * on es + >, Noy eed} ocd rab tos eS £ Mosel aside and quash the pending assessment proceedings against ihe Petioner for the AY. 2015-16 on grounds of lack of furiediction, Sattien under Section 157 CEO is Hed praying thal in the nroumistances slated in the aNidayvit fled in support of the writ petition, the High Court may be pleased to grant a Stay on the Order dafed OF O48 2089 ass (ACG) and Notice dated 09.02 2092 ws. 148 of the Income Tax Act, 1884 for the AVY. SO15.16 and any consequent proceedings a the Pettionear herein pending disposal of Wht Pefition No, 4904 of 20S4, ¢ @ af the Nigh Court.

The pelition coming on for hearing, upen perusing the Pelion and the affidavit fled in support thereof and the Order of the High Court, dated O27. U2 2024, 30.04.2024, 02.07.2024, 12.07.2084 & 29.07 2094 made herein and upon hearing the arguments of Sh_P Pavan Kumar Sao Advonele for the Pattioners anc of Sriv\Ani Kumar, Central Government Uaunse! for Respondent No.1, Sri Vijhay & Punna, Stand ing Counsel for Respondent Nos. 4, Pt 0D i WRIT PETITION NO: 4904 OF 2024 Sohwear:

Ramesh Mamilapall, Sfo. A. Nagabhushanam Aged about 85 years, Blo, <2.

TTS HFS) Tharpukammapaiem, Qngole, Prakasam 883001, Andhra Pradesh (PAN AGSPMZO35K}

- Pettoner AND s soretar Saeed aeeeey .

gy besa 5 ; $. LA 4 BY OMe. eee eure us ts ee, , ' :

id Se ne heb Oe" So @ pg & & Fe eet a aa go a rn ae ike a ne rabae. oh teed Goo oe: caer aS eevee oa m ion on a ae oe ae; 'ree whe peees fy ay ee pe ney se ps " foe, sa ta CE pets z ' i, te o i £2 % Fs wet ped ay a Fe go fet ee ee a be a Ml T8ee, % fon os ogee 'wt in Sie ' ae pen. x eS wm hy 2 pon Ve on pr 7%, ; bn £% oes x fg beast ak a3 bon tp bee & bdo. is Be ges eG a % os ra ie oe £4 of og, A A Ble pee £% oth, be oS ne moa se bs a a 9" 7 re ons ramnae . f ote Le 2 te th o By Oe eR ~ pee Oe we E Ay Ug "tomy RE apy oy beget ae oe " sere Fs than. oe aes a aa] "pet 633 segeee or oe » tise. aed Son £4, ; te es ba fed ee ie : a bern ok ty fe iy' i iy 55) me ey eS the hgewe se Gees ree tee ae Aone iy - 5 'apie ae Be vee ke af GO te fe we Ee aR @ 9 Be Eee ° it, ned aa yer ot thew " i, 7 Coe mu fe of ee co ; ns : "ae a 4, mes nb: & im 'meood 1G Ca ta nena ry te ' * Jone tie won gor " ee $y "

. ; oe gL one yer bead - a Se te og Rg ES os wees x S 'a: ees Pek: reed oe ar otis BG we we are aes cee a a a a Pes % tact pore es 0 sooo ogee, of, freee % be as gee me TS ef ae "20. : a ne % ; : :

L tad a ve: By toon id 4 on, sine - 4% oi ay 8 3 te me BOO oe om ay 4 4 yer wt ae, bee food ey fax LF x 2 ae i, ee Oo vans coder ec es bog es set Ww Ce . a : a Pons, capeny ey Be eo we ee oo ee tab thes P% uf the hee gti wm ; ae £3 be a ee ef ED ti, 8 Cae ¥ G % a an a re nate ¢ " ee $44 Lane foe aaa sees fer Meee ras oa t ge' one "iE tee OFS is ee ite £9 og fore RS We am et 'Mbinee iG Son St en ongeee vu ER aff . Pa Ch tee ap te ae gt Lak fhe 4 neg. wg oA goer tae ee bose a oe ; wot ae eee gt then. pee on ef * Seve oe pa tetiee aes bce uu betes ea po "ee ee Senden "oF teed ats wt weer veer "

we peers ££) Meee , te a % : pore on if o%, Loreen " Weer pees md ae ge i, 03 % or "i i fom, : vt ge Seve vee Ay ' atin en gery ee i, RG 1h a on hp Boee fh it ent 4 ad napen, ae) wh oA £5 ann ae oe rn <n ns, B 2 BB Gg - a oe 7 Po Kh fig ese . ea geo 0 ee Bee ge, *, 0 ws oy A $4 pe ; gts ed , z ne G4 ey us ss at iy ne Le we Pa ED gy ze w EB * a is 3 £3 me . Zs fo , rr ew 4 a rae oe, 'gree nore i eee os 4 ay pe oo ee an : nn ar a - ez a ane ry wie HS wf, me Me a ey 5 oe a " a baa $ & , SS; Shee he Me roa a oa % cs a ts , re pone Les ee 5 % on * ~ 6G t Bom ye ue B go 6 mB ™ ae an a a [o, Pn a a 4 £ i ben bhiper bi ao 2 OB a freee te od ey or eee wens poe bedkoe coe $ £ ad EE, tS wn oe aed "fs 4 been AL teen ed wok i shook GP eS a) the y be we FE , ; t a a an ge ER rs rae beens Reon ts ft a a a it per. bei ba £0 Berd Seay pee 5 Neal wAhte feoe ie "aren. fw betes ead yer 34 ' aie ok * hon, or, i po hen Oo ws Wines cae coe £h% yee vets op eeee ae aber open a "eo be 4 JE a iB ee tee By fy Sa ee & hs on, " . weg oer -

eee oxL3 fee "ag ae Kea me f fe) Seahiae ECs] ere, a & hy ry iA NO: 1 OF 2084 the % Fehtion under Section 141 of CPC is filed praying that in the as mircumsianoes stated in the affidavit Hed in support of the writ petition, the High Court may be pleased fo grant a slay an the Order dated 23.03.2029 ws, T48A(0) and Notice dated 25.03.2023 u/s. 148 of the Income Tax Act, 1884 for the AY. 2078-17 and any consequent proceedings against the Metitioner herein, pending dispesal of W.P.No.4997% of S024, an the file of ihe High Court, The Pefiie ning on for hearing, unon perusing the Petition and the affidavit Hed In support thereof and the order of the High Court, deted of OF 2024, OF 05 2084, O27 2084, 12.07. 8024 & 20.07 2024 made herein and upon hearing the arquinenis of SriP Pavan Sumar Rao, Advacate for the Petitioner, and of Sr VV.Ani Kumar, Central government Standing Counsel oon for the Respondent No.7? and of Sr Vilhay K Purna, Standing Counsel for the Respondent Nos.2 fo 4.

WRIT PETITION NO: 8482 OF 2004 Sehween:

Ms. Vieyalakshmi Mowva, Wio. Mr. Rambabu, aged 73 years, Occ. Busi M.No 24A-15-2, Ashok Nagar, Near KPDT High School, Eluru - 534 002, Andhra Fracesh me as i i . Petitioner AND The Income Tax Officer Ward 1, Eluru, Income Tax Office, 232-84.64. KK S Towers, RR Pet, Eluru- $84 009, Andhra Pradesh . The Princingl Commissioner of income Tax -1, Hyderabad, {T Towers, SOe2-3, AC. Guards, Masah Tank, Hyderabad - AO0 G04, Tel alangana, . Raspandents S83 a 5 "es be ry PA ts ben th ra Ye, i, - 3 fe vee septa. rn 4E% oe t3 oe ea V3 08% x Bo ge mo ; - " vg « & be eB a oe tm ini ages ; a ge ae) £4 BA we ty, tee : a go 74 pe an: Ls eo gs rr a oe fait ~ Pe 4, te een oom 43 's 57 rads 5 ne bas , Se eect ran Hg igpooe une wis Dare £% eres % ie ia geer is eA Bo eG a oe pre r% WE taxe ry OB e a chest £54 r3 eA Seve 3 ed 3 yon er vhost 4 a fi oe hae a ve ts : bord heed aoe ' Nien Spon a GE 3 mee ee a an" ae tad ; ge 'A os i nd " tes a" Eo ttt sal an a an soe pe ad E 2 ok yr, are Ts % 74% ere Perens, regi Ge Jf aoe poe Kath £4 a ad "et ee Seay nines as . rah ee a Us % 2 as od si? Nipee a r nen ng ga "1 ft e Ea oe sheet bee. pres Woes eer Teheee. es *: geen * OS pene weed on nes es fs ; he fee woe nat ' Son. a ee ws acti oh, ae we a am wad es oe a we Fs i ca Sa oe "we me io Bp ee "on, rn aa ; a fem we, Seewes ths a a gees seen thy et bs Ape f $a he go th neds Le a f er, Pee oe . . oe oe Sonus rea irs tapes. Seed on oes sage "en Fe oon whos sanee "a my th on aod ay as in ae EG Co yg iy ak el? Ee "eet [<n ae on «= "4 ha, a on ; i ony, LY as ee ye oe , 7 PP Veg ae 0% UF a a ee a HEY " mn + % we n tA ", Barina 5 pn | vn OE ' ay. 2 'iy eg ge a a Be & 2 B from fee here wie -- we ; : a cel es vie Nae | fe gh wy AE a oa 7% "pay a a pons Save = pa Ve a cod ps rs eae d . oe ce FB on a a ae. tte me ee ae re ne nod a mann 5 ae coe "

"tt saad Bod ee Bok ier ee ifs Be po fing g fede n $04 ws ne, f 3 tok Me poten, "ae oe aS he rea £% Brie as rs it * ache ; 'ie Yana nee eel A ae os wy OG e nn a) wy net Be hee See oy ih, ee P pd on a ty Pe apres £%, se ern hted rs, . oe : Paes ie, yen aa rn an Cee vm, st . _ a3 hard oe ph am: paw Wa ee Pe oe veoh Fag me a 'ir Fee) oP the nee shed S, as wet ES ing hed td Ue ty Uiene Mee ss a 'ty aged yffen, rte, 'tn, ahr rs ier on, won WE wa Ne wo fe ee he oye UA age "EB wa Me eae eo "im, YE aw "SE i cc nd we on a & Feast [ea ma ae; pene ma gr wre. eg, BAe $ en ee send ons * Fear i hove. "er wee hed a reoe. * od "A. apeee yer ot A eee *4, re OF eee ape? agp ae Ee "4 bere xe G@ As i> oie af ifs hn ies 08 s ; pe ey, HO ORES we tf ages EG JB ee, ae thee ag pot sepee ge ot A ge yee oh, a3 A weorre on, we tod pae Fone beat ra geek on laced 4 fh eke i het, thee Sas 4 ey ch tid pe % a gp i ie ty eh ea bok gee ee AB ey GD fy ; UNE eid ; me ws le, a4 on Yr ae $ a Oo oe - Ss e Go , ; 4 dese j é le eS rn | a] 2 eal re ne ' y ifs 5) 7s 6% %. a ene fas) salwen rts waree ye 7 tds Me od fh : oe py, ee "ped tat us 4, en 3 oP >. tA Gee oo pea a _ 2 gy ov oa Lo nan ibe "4 aw ts a ise, ht ae JB ee 9 Se _ ed a, oh te xe fh dsp Cy PA ee SS pe . "3 , S33 "ees, 4 rf os oie ee "ys om agen tt at ae fsk, to a tag? et eas cH tis Po 'eet poe en afte "apeee 'om, OB - F : ake ted <3 6g te i ow B® tg 8 2 f Be "6 e & ae % te mye TR a Be E, we:

gS & i a ty ig G3 s {OF 2028 8 apes at re) apne eee ;

i % os wm om te ete ke & £ roc ee te ee oe Bs Ae eee, wo ton ag por : ee oe 3 # 2 a igs qn £ @ & % ae 13 2 z £f% ne oe thA , ee Save ageen, t, ed Pe a rc ae ke cee @ WG wm B ee he i.

: ca Ay, eS 4 pe on heed: here. aes: > eet a ne wh a 38 » ?

y i ce an we i. Ee we ad bra 4 pon ga at 4 ang . G& Co fae we AS ; ae ON te 3 fe Sd a CR ae 6 ne A £0 - ee ty tLe ee ype. oo & tener 'bet a4 2, awe, & joer. = we tay Soe nal weds £ * ~ ocd gts * ay Fate 4 gee we } eee tg > a , wm ge te Is hin OS ee ge 4 oom & * a bs then" ote high eee: ay "KC oH pm eee reo ei ~ 16, pending disposal of W.P.No S482 of 2024, on the file of the High fourt The petition caming on far hearing, upon perusing the Petition and 3 a the affidavit fled in support thereof and fhe Order of the Nigh Court, 0105. 2024, 03.08.2084, 12.07.2024 & 29.07.2024 made herein and upon hearing the arguments of SriVA Siva Rarikeya Advocate for the Pelttioner, and of Sri Vinay K. Sunne Standing Course for the Regooideanis, WRIT PETITION NO: ago4 OF 2ued Sehween:

Ms. Rukminamma Ate, Wo. Mr AV. Subba RSeddy, aged 545 years, Gea Business, R/o.- Beskie Hotel Shobha, NX. Road, Nandyal - 518 S04, Andhra Pradesh Potitlonens AND

1. Assessment Unit, income Tax Department, National e-Assessment Center, New Defli, Room No- 407, 2 Floor, E-Ramp, Jawaharnal Nehru Stadium, New Delhi - 110 G08, The income Tax Officer, Ward 1, Nandyal, Income Tax Offers, 25185, SAYSOVS weer Nandyal ~ 578 507", Andhra Pradesh NS a. The Principal Commissioner of Incorne Tax, Tirumall, income Tax ifice, Neer SEL THak Road Branch, K T Road, iri ~S1F5o Paition under Article 226 of the Constitution of India is fled praying that ihe circumstances stated in the affidavit fied therewith, the Moh Cowt may N be pleased to Issue a Writ of Mandamus or any other apgropriele Writ, Order i or Direction, declaring, the Order passed by the 1" Respondent, us 147 riw Ol, s AX = aN stX :

~~ oe ike, tart heen te 59] i wae he we ape ot gy fit beer peed ye A ae. Poa veal ee, oe eee a eo % og yo wth, toate y oo ee hen wena ths ra, "eee vind a9 ger % Oe 2 Sen ke po hye oy ty as vee et 4G ted oa ren oh.

Soy, am £5 ae poe shane wot Ate. tf es woe:

bene wef me '4, ded OF 2024 x « x ° WRIT PETITION NO Saetween AND \. The Union of india, Rep. by its Secretary, Ministry of Finance, New & The Assistant Cornmissioner of Income Tax, Visakha gainam,

3. Gepuly Commissioner of Income Tax, Circle 301}, Visakhapatnam.

4. Faceless Assessing Officer, National Faceless Assessment O BS, income Tax Departrnent, New Delhi.

Respondents Pettion under Article 228 of the Constitution of india is filed praying that in the circumstances stated in the affidayit Sled ther fewtlh, the High Court ray be pleased fo issue a writ of Certiorari ar any other appropriate Writ, order or Se nat a a9 direction, calling for recanis of the impugned Notice dated 23.03.2023 under section T48A(b) for AY 2016-17 and order dated 34.08.2003 passed under section T45A(0) passed by the Respondent No 7 for AY. 201847 and consequential Nofice dated 31.08.9083, issued P by the Respondent No.1 anda:

Section 148 of the Act for AY SO18-1F and dex mig the Notice dated 93.03.

SQ2d and the Grder and Notices, dated 34.03. 200% as legal, arbitrary and in Stark Wolation of fhe pravisions of the Incame Tax Ac 3 US8) and consequently Quash/selasides the same .

= [A NO: 2 OF 2034 ~ Petition under Section 151 CPO is filed praying fhaf in the rcummsiariogs stated in the affidavit fled in support af the writ oefitian, the Hay Court may be pleased fo stay the operation of (i) Notices dated March34, 2029 issued by the Respondent No. 1 under Section 148 of the Act for AY eQ'6-17, the imougned order dated March 31, 2029 pasaed under sectian 1@SAid} passed by the Respondent Ne 7 for AY. S016-17 and the | mipugned a Petition under Antina 226 of ihe Constitution of india is filed praying thal in The circumstances stated in the affidavit Med therewith, ihe High Court ray be pleased in iasue a wri, order or direction more particularly ame in the nature of Writ of Manclarus declaring the Proceedings of the 5" responds vide DIN & Notice NoITBAIAST/SA4S Te0hee-238/1 O82533G8207) dated OF. O4-2088 given under Section 148 of ihe income Tax Act, 1987 and the eomsequential Assessment Order dated 28-71-2028 im DIN NoJTBAYAS Talis? 20s5- 24/fO88302238C1) passed under Section 147 read with Section 1445 of the Incarne Tax Act, 1887 (Act) are arbitrary, legal, ullra vires, against Principles of Natural Justice, violative of the certain provisions of ihe Income Tax Act, 1961 and Unconstitutional and cansequently sel aside the sane, [A NO: 1 OF 2024 Petition under Section 184 of CPC is fled praying Inat in the ciroumsiances stated in the afidavil fled in support of the writ petition, the High Court may be pleased to stay the operation of the impugned Onler wide Assessment Order dated 28-11-2023 in DIN No ITBA/AST/SiM4y7aoes- eV OS8S02299C1}, pending disposal of W.PLNo F994 of S024, on the Me of the High Court The Petition coring on for hearing, upon perusing the Petifion and the affidavit Ned in support thereof and the order of the 2 sh Cau dated:

ae 002084, 02.04.2024, OF OS 2084. 12.07 2084 & 29.07 2084 made herein and upon hearing the arguments of Sr.T Sreadhar Advooate far the Petitioner, and of Si Vifhay K. Punna, Standing Counsel for the Respondent Nos] to 3, & §, and of Srl YA\UAn! Kurnar, Standing Counsel! for the Respondent No. 38 g XS 7684 OF 8 a 2B WRIT PETITION RO ea . Respandaett/s AND Rehwveen:

hed:

&S PA NOc 7 DE S0e4 Fetfion under Section TS) of CROC is fed praying that in the circumstances stated in the affidavit fled in support of the wrif petition, the High Court may be sleased fo stay all further syocesdings, i inchiding any PeCOVETY, pursuant fo the Order passed by the 1° Respondent, u/s 147 nw Sec. i44 nw Seco T4458 of the Income Taw Aci, 19617, dated 28.08 2088. bearing | : UEAVASTAQITS 7 /202S~ 24/1 Q60S 29 Year 2015 -18, pending disposal of W.PLNo foo of 2024, on the fie of ihe Nigh Gout, Ce a pee anode Arent pies a whe ond uo a @ ee week eee we % Lhe The Pelion corning on far hearing, upon perusing the Pelition and the aftidavil Tied In support inereof and the order of the High Court dated: es OS. 20e48, 1207 2024 & 29.07 2084 made hersin and upon hearing ihe arguments of SAV UA Siva Karikeya Advocate for the Pelioner and on % &. Racha Krishna, Standing Counsel for respondent nos.7 to 3.

WRIT PETITION NO: 7688 OF 2084 Sehwsen:

s WroPraveen Kumar Reddy Vankireddy, Sfo. Mr. Vo Venkata Swamy Redey, aged 55 years, Oce Business, Rfo. 2-360, Saciely Colony Road, Near Shaskar Muk Depot, Macanapalie, Chittoor - S17 325, Andhra Pradesh Pattionerns AND i. Assessment Uni, Income Tex Departrnent, National e.Assassment Genter, New Delhi, Raam No 401, snd Floor, E-Ramp, Jawaharlal Nehru Stacium, New Delhi- 770 003.

hes :

eee as % 3 Bs pa it, es we

-

. Ward 1, Madanapalle. Incarne Tax Offce, 2- 280 75-1560 CTM Road, Snudiely Colany, Madanaoaile, Andhra Pradesh = ¥ amg Hy ao ¢ "rae o Respondent's 3 = wo dhr 4 Ar YANB ag pay a s § $ shac B SB BB m of GH re oo fon pen good oe Ee Pn Sian ae Be Ee os Eos Mpee. res LES eet whee ae tA 5A £0 : 5 ae ieee ye ewe CP oe " Suwm and . ty *y, wee se fe IP ef tw f on bee on wie "ee senwe ae 4 i sere oak ab cris 4, pan po the "he woe. 43 ES% a L per % o4 "et ed nn ates ae Feds Sak pay "en gon en Wet ye ae hens paces es gts aad ben ae Mot ge SE a Bg we ae ee on 3 na at, Pe Es oy, tf Pie en en ts ges bes ne Save Eee 4 us 5 Eh cad pre cn oo thet ae ee Ok hens we AS rp aod anne Meek a2 rn. ne 5 aS os, 4G yang $ ites ie Tb he 333 Pe cae Sie Bon ee; iy LR weer fen te ye é .

4 (en Sm a a a "9 ne : % oe fh np, ihe Ee: % oe hone. Cong we ns a an ne 3 _ me " £43 ce 2 : fre 5, ne * ee an an ar ti eet oh 7% wanes 6 BS Ue FS eee es * bee bee. % f t ye pee ee * ba aS ted toes:

"gy *% Co Sa a eh, aod Bee Sat white ~ gta bene. ' ee ted feb i Peore py ee agen Soe ¢ "ee : t. ea hey a 7 a ti} ee 've, pe ee ea a a a ca a se oe 0G tase ape thd ss a sn a a its] gene BS BSe Snir "et yer pees oe 2 Fk, o% x% ie) oA ene iw) hat es fe 4 a , A i"

ye % x ie Mee o oy AS : a 2 am BS & toy le i ee So | EES poem {£4 LE ba " ge _ Pay 4 a an DS AS % whee? Be io] ripe ge Ac { OF 2024 } vt *s § ae w ;

2 Shy rhe? os Soy Ge ad Pars g an of £ %, Sass fem Lng pe es f nn ns é be a a S| 3 tok a ge he £% eo op bo Eg Fi ie ae ee a a aren a Sites os when Scaa oS Siew ine arguments of Sri AVA Siva Kariikeya Advomate for the Pattioners, Sx WRIT PETITION NO: 7704 OF 2024 Rehween:

smiChandana Damisetly, Wo. Mr. D. Bela Suresh Babu. aged 49 years, Occ Business, Rio. No 8 Pairn County, Near M.S. Darce, Shaiknet, Hyderabad - 500 008, Telangana. o. Petitioner's AND

1. Assessment Unit, income Tax Department, Income Tax Department, ae National o~Asseasament Center, New Delhi, Room No401, 2° Fleer, E-

Ramp, Jawahanal Nehru Stadium, New Ceilhi- 170 O03, i The Income Tax Offleer, Ward 1, Nellore, Incame Tax Oficer, 24-3.438. 1 Floor, QT Road, Nellore - 584 001, Andhra Pradesh, had cone © "2 wo x Ne g ingipal Comynissioner of Income Tax, Tirupatl, incorne Tax Oifice, KT. Road, Trupail- 817 504, Andhra Pradesh.

: a» Respondents Patitien under Articie 226 of the Constitution of India is Med orayin in the clroumstances stated in the affidavit fled therewith, the High Court may be Meased to issue a Writ of Mandamus or any other aporopriate Writ, Order or Direction, declaring that the order passed by the 1" Respondent, ufs 147 nw Sec, 1448 of the Incorne Tax Act, 1961, dated 28.02.2024, bearing DIN and Notes No. ITEAVAST) wee ont nn }, far the Assesament Year 2075-19 as arbitrary, ilega bie Be i, bac in law, vale. ab-initie, violative of the principles of natural justice, apart from bes: ng violalive of Arficies 14. 14 Na) and 2085 of the Constitution of India and Sec 148A of the Incame Tax Act JIT, and to consequently set aside the same in the interact Ss of fuatios, 8 ARARAAS IANO: 4 OF 2024 we ¥ 8 a y Court m igi ¢ H 8 é wor Petitioner 3 Ny } N Re.

ny G Mt a "

rr < La a&, be ete wa Va a T¥O6 OF 2024 < 2 ¢ a i y ES z We pel Ry x :

Rehvean PRACOVETY WRIT PETITION NO $ 3 seb ye g x, " Pees . " N on Be sad wy geny § x SF S. The Orector General of jnoormie Tax, (nvestqation) Hyderabad & Finor, "F' Black, Aeyakar Bhavan, Basheerbagh, Hyderabad ». Raspondent's Petition under Article 226 of the Constitution of india is filed praying that in ihe cirtumstanoes siaied in the affidavit Ned therewith, the Nigh Court may be pleased fo issue a Writ of Mandamus or any other anpronriate Writ, Order or Direction, declaring that the order passed by the 1 Respondent, ws 147 rAv Seo. 144 of the Income Tax Act, 1961, dated 14.03.2084, bearing [IN and Notice NoITBAVASTSA47/2028- Z24/1O8Z55381201), for the Assessment Year £019 - 17 as arbitrary, legal, barred by imitation, bad in law, vold-ab- inffig, vinlafive of the principles of natural justice, apart fram being violalive of Aricies 14, 1901 No) and 285 of the Constitution of india and Sec 1454 of the 964 ome Tar Act. -

ze os _ ard fo consequently sat aside the sarne in fhe inferests IA NO: 1 OF 2024 Fetiion under Section 157 of CPO is tHed praying that in the crcummiances slated in the affidavit fled in support of the wrif petition, the Migh Courl may be pleased fo stay all further proceedings, ncucing: any is wer, # "

recovery, pursuant to ie order passed by the Ist Respondent, uf Sec. Tad of the Incame Tax Act, 1961, dated 13.08.2024, bearing DIN and Notice No PPRAVAST/QI TAT 2088. SAMGS9S5S5812}, far the Assessment y Px Year 2018 -17, pending disnosal of W UR No F708 of 2024, on the He of the. High Court.

The petiion o oming an far hearing, upon serusing the Petition and the affidavit Ned in support thereof and the earlier orders of the High Court dated 2EOR 2084, 8.05, < Qe4. 12.07 2024 & 39.07 2024 made herein and upon

- vege 4.

Oo @ & we he we me wo fF "el ye ok thoes, ohped. tert oa aed bass staan Vee, Khoo. poe oe Sen, he "en Spore eo 7 i ne oat neat ey hoes ay is oy a es OE Sad re ae Brod we. . : EE Ca snan sine ie i "i ge "ay 7 e an a eed ah os Sooo on ne ger dene ge . ae doo at Pees test: $5 yer oa aN, ae wh fi Sor eee 3 : pee oe ee oe sgpee thee. rs Sin: ae xu a4 foen fee. se shooe, CS. en : Seas ae ya Loved P ey KE: aaa peat 3 ts Paes stpod £0 pan Sone. prety oh, of eo te stn "ge, % 1 ee we ee . % oa us sy hap 489 pratt oe 2 pe y. Sod # ae rd ch} , gg : re bes ih, hose ; £3 pone . ie lee g bar ve oG a " g tee OK, Ls A 4 es ep, tee tae a a ee an Li "es aS thee re, weet ' ~ ee . he s ttt, "ar behed. sate £ aS th * om * ag thped whan 2 _ Ae ; f Lp a) ore . ed oy o i a Boos me Ee an ca ' ie he oe ee ge y we sheen hd . nen net gm CA ilon Lon$ Kae pass faye bere nen st en ne ' oss % & oe, oe a on neo: a £ taba oe oe Sabie 4 § an < + is ¢ fay! ey es on ee tere wate an pee "hee gore Fasd ine out beat ; ois @ eRe Sr om ane Se Gs he we ih "iy tp pees Sa} hove @ wie , es , x ", 2 5 ee th os ; ne CG oF ae ae Gf as aa Be he a re oe egpee is " ? : eens oo an Seas fhe te 'spook oone, ' oa 1% an ae & fe ® ee nan an ifs fe beat Meare? oo, - + ven ae werees ae wipoe nine - G3 a hy ae. - a an Lod Petosd "pet oo es we a) "~ 4 ie, wees , tty, Fase See 'ene tone £ ae a fees:

'3 ae) . foe on a fed EO a ay ae ge ror ie a By gs rn "te Bone 2 a ok ey et 5, vee nthe a on ween ; o a 6h ead . i, ae 'ee Py = OR wn St Be Shane oa "tet ew a Be fan os Pod : "rs pr the ven. fee ee an ee i oe. ONG oe paar te Le pe een A hase 5 Ae OG a "Feige a Se ES ete ee oes ao ® Some cA Sen ay ay ras bpp tee ey gk "en feo c ee ta ES yee. er fo Py "et " ¢ Be BB a a ee be ry ds & $y ie nied Sepes hetero ee a oo oe "t% teed: ££% Sinn G . EA tS we BS '. a ta B fee £4 e% Je "3 cae Bees » oo had gee te, wel : etn, id ae Melee "nei ie ay er i a fee or a ae: yi gem ES wy i na * he ah, pote ED : ne: Bae ae g cuyer ~--E ty A te fea who 4 i ob thd "a @ Ba Fe B tee i fe Ree tlie pe mel "pe on Ben vey we: en any, in "_ wy he is a re "a 7 ae on wae eS wi, LLL "a a pone we rast. Soe ; py os s oe a oo hee ie "6% ate ras 'onon the fete " et Lt * ge be "tent. oe Pee ¢ o % heey a ¢ aging, $s, aoe

2 ay wy ond e606 TERA a ee bee foe we bee got es nn a i hy "a @ 32 or i ; iy ibse es i oe te wy OE hy oe 4 4 ies ot 7% Ain gts teens Yeo in, see a yo iy hye on i: state Bene oft ai or, ae oy fae oe ie) mn :

2 Soe, wie age Lord ea " oe Paseo wee seed speoes re Ong She Bs 7 Lt peor.

ery " P Fea: gt ats ¢% 'reg iy coe is "er Leas . yet rt a4 3 yw bbee oe td we " ch Lh. ce Ong G3 bad ; a * oe 5 rte 4 Bowe. S a " ' ene "ae Ie wm $2 fo th we i fe % oo "ae ££ & B woe Se hn oa eee ay tb Kg ey ae ad a BS ot G&S get ae: 2 thd nn an ing pe oe mm a, le fee nt c Bb fe tt €3 yep ee ° jee a a rn ify te oy oe i © " & So gh Fi a tb FE ve * tf g ay} . z * ns Powe pe i as waeer sa eapeng foe oe am 8 wy " ¢ 2G fon es fen see ce ane, on Sper Pe , wer 3 Bawe as tee ant on cae ; ote per focy "ers wt ge rg oe mY va q ts a ne sn, ae B4 ws ' at eee : ry IF om Te FS tp te he i es: ay pt ey wm oe we oe Og oo te pepo he ann po be 4 a rae Pena oS 2 aan bs te gee ite tie % Ane arog f Poel Some: 33 Soot o ioe Neheee hoon paene "i oe yer * gay Sonn we Pe & a eg ey a . £2 ge te "eB aes ee rn an en be ES ty <3 a ee Ce te Te we BO oe 6 oe ss ir ana iy gm oe agen eg Boe gs eee oe fen ES # , wo on , et sees oy Cn £5 GS See fen Bean ee OF Be 4 ben ww RN tet {2 me BS oon SE: Pail e a ee Te fie weg oh oe OB Ive a seed ky es gory 'oe hag sh Sen: Sina. 7 oS 4, x54 gek wer Sa £3 oay ope O% re eS " ef FS a a nr a ry we nm te ie we coo Seon fore a er ne. te Gos gs a a acc ond bee heoe $23 we; as "4 oi yr ft 4 ? pee oe "A Pa Se H inet tS etal oo ; * wool . , . wee eee : om * 3 ong oe ~~ bm @ gw we GB Oe am BS ey 4 od ing Wr ge oe "S BM & i OOO eK ig we We 2 eg - eee % boost hd ¢ p24 1 on . we % gat bide 4% $4 ge Fa 2s] an eh, TS Bion Gee a rn con co sae) "ts an i om = ey "BB be fee an ne to 7 . 4 ns, taal + aye % on ed . ee oy 'eA? . eo 9 bo ye ox oot pao oe if os ¢ £65 ae Keats 452 Cae ee Ase ae ae ape td : ee hee ting fe EH a "So, BLE ¥ % "3 or SO gE :

Ge Bel GG oO Pa : ea : weg ue a mf A bn 4 tS ane on fae x ay x an 2 is gs cE afin *% z THON et me YW Cy sh XS Be.

tae eclar PORZZ5 i} 3 ine can DASA BS Ne 2084 ar Eo Re 234201) Sey ere tabs = 7 y we : T4448 of fhe vs Be Sang at TAS ot idR of Hive of the prin tA sechon Hed | h 7} & wi 7 yi Rey orsttution of | "

7">~N {44 read @ under Section 274 rAa art from Beinc > i4 af the a PANS 8 mstances stated i the grounds f Ariel < tw ey ark pt Lae ont?

IA NOL OF 2024 and Penally noth moane Yar Act OH ander & te ton of fhe arder a be ay ihe oper het Ut out may be of oo o Hy & $ i44 read with section 14458 of the | PTOGR85043 PANS Shin tek 5 Nes Notice Demand dated Fed} "ys s rae . Respondents Patiion under Article 226 of the Constitution of India praying shat in the carcurmetances slated in the affidavit fled therewith, the anc Caurt may be anal SS 3 mMeased IO issue any order or direction more particularly one in the nature of 2 Mandamus or any other appropriate writ or order or direction declaring the Assessment Order of the 2° respondent, for the assesament year 2015-19 wih DIN No. ITBAYASTISM47/2023-241 08001118811) dated 14.09 2024 (Annexure P-1) passed under Seo 147 RAv Sec 144 and 1448 of Income Tax Act, 1287 with reference fo the notice dt OF 04 2022 (Annexure P.2) | Uis 148 of the Act by the 1° respondent, after fal ewing the procedure iaid cown Under clause (c) of Sec 148.4 of the Incame tax Act 1981 dt. OF G4 2082 iAnnexure P- J) was without granting sufficient time to Me the oblections and Qoporlunily of personal hearing is contrary fo section Sec 149 Ray Sec 1484 and Sec 197A of the income Tax act (herein after referred! fo ag 'the At} is without jurisdiction and aise in viclation of principles of natural justice, Hance, the orders of the 3° re spondent is lable to be sel aside.

iA NO: TOF 2084 Melifion under Section 164 of CPC is fed oraying that in. the croumsiarogs stated in the affidayil Med In support of the writ petition, the High Courl may be pleased fo grant slay of all further proceedings, eS cae consequent io the Assessment Onder of the 3° Fespandent, for the ' assessment year 2015-16 with DIN No iTRA/JASTYSN 4 7eoRs. a4/fOB097 1185C) date - 14.05.2024 (Annexure ©.1), pending disposal of WP 834 of 2024, on the fie of the High Court, TR petifion coming on fer hearing, upon perusing the Petition and the affidavit fled in support thereof and the order of the High Caurt dated Ul.O8 2084 18.06 2024, 15.07. 8084 & 20.07 2084 made herein and Upon PAnnexure P-3) wae wihhout gransng * suffichant fime fo fie the oblectians and apportunidy of personal hearin frary fo section Sec 149 (hb) Riw Sec sy;

SS a a iS) {454 and Seo 1814 of the income Tax act erein after referred fo as the Ack} is wihout furediction, barred by limilation of hme and aise in vicialon of tine.

principles of natural justice. Nence, the orders of the 3° respondent is Hable fo IA NO: 1 OF 2024 Petition under Section 157 CPC ie fed oraying thal in ite cirournetances stated In the affidavit fled in support of the writ petition, the Nigh Court may be oleased io grant slay of all further proceedings, consequent fo the Assessment Order of the 3 respondent, assessment year 2078-19 with [TBAYAST/SN47/2023-248/1 OS8SS0TS) Cl} Jated 27.09.2023 (Annexure F-1}, pending disposal of WP No S164 af £028, on ihe fie of the High Court.

The petition coming on for hearing, ugon perusing the Pelitian and the affidavit fled in support thereof and the order of the High Court dated OS.04. 2024, 19.08.2024, 15.07 2024 & 29.07 2084 made herein and upon hearing the arguirienis of Sri K ADIT SIVA VARA PRASAD, Advocate for the Patiioner and of So Vihay & Punna, Standing Counsel far Respondent Nos. 4 to S and of Sri. LEAVY Prasad, Gounsel for Respandent No.4;

We NO: S358 OF S036:

Setween:

s Gancdredd! Kondala Mac, "Sle. G Simhachaiam, Male, agad about *O years, Rio. D. Na, 7.108, Simbhachalam Main Road, Near Govt Hospital, % = ws oh chaiam, Visakhapatnam, Andhra Pradesh . Petitioner AND spe 7 ¢ Hs, # @ ay ee ea a By Ge i8 tans pees ted Soon, ee Be te : a pans Kiet s ao eh fy ae y .

ty we ae y i ES wap i on + m2 (sy os We SE be Steere th oy me Go ; nieee, ras a gene PS £5 x ' gs bok A be RE on Ue ge ' 4 is , Ems teed Pe £3 " Z ae ot hy Sone fa o ea 4 wp roe 4 ca eee aon we ($2 NE cate hee. - J eo Pa rein, bee Oh fee hat Ba ' "3 * he j * hte tains Ae ae H & Soe ey ite ce i nape: nm - penne: neds bas ont, tenes God "rene, peo hd £54 . an ped 04 ip eee Sane aioe pe gen Seow. hee ee a shee, ge os a wa eh ber, ee BS "hed is fore gem a fe eg wm Te poh vin om, & o 0 Bow 2&8 # Be sks @ a a ee fe : Pees: ;

Bs we ie ty "hf 2 & 8 SS 2 DB & a4 we o Races r% ag i i} % bie ie sand 'gene ie a cae fs, beet * ead ee #3 ye gr tees OES ee pes oe wheal "Cy * fe e GG @ 3 an ae 7A a CL hae x oe om " i a A a O74 $ we ps Ct a , £ gee Poa Pan hk ak z 4 pid ee pe gee. pen one, fan, : LS [an ot Mere. wont Fae be nn 7 ann i nom nthe a z weet Naa ye A Seee be f a "b oe CS spn ra rand owe re yon save, 404: Second Oi Swe fee ee tee LL? 6 bia es tofh Fon ; wr ES foe woop OE shoot eh pet aA ip ken Bee seed ans Go oe oo % rey ES oF > ee setae one Se, age we 4 * at is potas bene tein : ae oe cad ey & fabs ween Oe ee oe a oe " a a wm tf te Xo 3 t we <efte eeeee yrs, Att vopr 2, CG in ye al oe ae: a6] "ee oes 'toot Pans 67, " Ewe C3 CN oE% 7 poses poow. t3 Reeea + beech it Lad the #) Raa " ; ro oe nook See ss eo EE a: be ge m & fe ye None nr a ond i an nn <a tb gee £4 te z pn, ad mt ed tt m "n gee anes gene katt if} ees 'att ye a2 eaeeh BS £74 a cH ; thee rs lees yer ec ? wf % aa Say foci. ta te 6c Aree Senvih Mende het bee £4 gd pes See we * as w $5 Pow s we z z - faa te " Oe, "A 44 he oe va oe . a Dore been ag oy te 4 uae haipeny oe £4 Ba] # qe ¥ Lap on Bao thee S83 Pct sent 4 3 ee ta "s eed wie g rr yee t aa 4 tree. ae cannm As £3 tr wes ee ta hs th Co 4b fey Ta go ees Ge Ine A ee hove be 2 oa eA & he veh {ee exe yaa Bes ae EE & % B cm BOA a "ae & th Be Me , Led fe iid x3 there a ae Cy, , ty, 9 wy Eh Be ws * wy OB Bok mee Bd $ f ' is ra . as % mF a eo PS nn: i, oe Mae "ok 8 y ty OS : " e ee oe oom m i f on me tM BB - mw # ay Bd oe ds £ oh we gh ? thd bik a eh BM " %, 'be et SS poe ry hon gees £% 4 ir oe Z gee Cus ef, e% Soe, Raa heed f eet oboe feat "nome Seine Me ager eon sa thee «ME s Sean? o wag rh . ee fe oh ; re , " 1 5 Re oe &e ecm Co t een 63 bes tO nm ok Esa oe 8 "4 Z etete. ro Me & Be oe y . & B&F B a fy be ge C4 a. ogee spore ar od epee £% "4 Sie $ i's "ore 3 aan - bay, Pree ce "ie ike oA ; 'eat th i peer the . pene fe 43 ree. Poa ote "g? LG a we . Ls ae es 'eat % r ke. pon OBS Es $3 as eee teen wbnee petoes or, Spon. ote Pee m + ocd "heb me agEA * ae Ce Ge gS A ie "ig tt 63 he "tee Oe hd Meets is pon. re ey, aa igen yes See fe Bork _ ayers bond nbinwe cain? fee ae wen wh Sarr Coe, % that aE. pa Ma soa, seen o pon, gece ee wee ws he z 'rey Be oy CG "m, 4G ad fee Reed pon TE Pony, trae. eee "a a5 % a oe, ne in "oe, a ween g ae ote rs Mhok cose Zon oN ee a oa aoe nn ns EH uns PG thy 8h, gh | eee #3 * Ls on a iy Bye ae a C4 wom, EE wt {bey "eo oy ee: > Fe he we thy EB 2 ees oe oS a hand mG $i a a an "a Pd "if Je : ben a a ne BS pg as GA oe ee 6 fees aA ee f me $e we os ws fore Men, ead Pas nf Q ih oe is oy on oe a ; poe " u ies a 5 ager EG 3 # oy 8% ee. e pene . wineoe on 2 Co ay ee? nye herd oad vee, 5 it ee . & rn me Che in oa, & B@ B oS gy we w es & Jf ne » i i io hee & ph gS hoo fe Be oy ie ap me Rh gk - & be gs wee bse rok ws 4 ae ; r wad seth. eth " 5 te et 4 we 3 6 & BB Ag & RS hd 49) Pca Bes ny ny ES Pas po 'god rho. Ae woe rs Log oo vw ey fone. 4 io oe on "he Son bone ae bd frotes @ ec oe oe. pony tft as fn; pee i, a aie oe a oe Sen -- a here wae Pion eheee. so, fa 7s. ae age ao " 2% ' £t% wit, He cast ¢ wheot eee, pe Sat, am eee a £% ed bork ge we ft sf Pen en mst ern Pas rh £3 * "of ino Loon. cA ps 'eS a %, a an ee: . "

" < feat baad ot rose a as te il . ® Se ee % % bao '4 LA % Foow. rat sso oe Q xf 4 Ser cH & and % 2 OF 2024 y 3 tG § Ne 5 f Wey ford , Soo as ee C4 iy foo a ee Pr ES ' £4 ts "~ % ee foo ° eH ; a GS ag ' ea a 2 es .) OE i we . .

. 4 trek as ae eo ; ot a < i"

Seine. oa ee ¥ i n :

3S y Cou 5 tdd pr ay 'S wh a e oS Ry ay RN x IANO ne gi iN * SSS SEEN 8 PRES Fy Our, ron es be . Patitioner . Mespondents tam Ros 2 et < arikara M Fax SAD. Ceritral Government Qounsel for arirant x A hachalam, Mala, ac AND 8 x + Shy ~ ALBR 8 a * Ward ¥ = iy nam, Andhra Pradesh as SO > % x * ing Sd Oo, Aan ai, Income Tax Dep SRLS 3 Ris riccHHAe TaN Hon under , Med ¥ « $ North Black, New Delhi. 1 Visakhapainam, Andhra Pradesh Pe tayvit nmradd: Konak prihachalam, Visaki WK oon 3a & ay WP NO: 8286 OF S024 Sstween:

atic e > MUS, de my .

N We AN passed by the 2"° Responde e& income THe) = x 18 x a4 g < Assassment Year 20 y OY and an g a ry s "

oe TBBT oes Tax Act

1. The National Faceless Assessrnant Canter, incomestax Department, Mie@w Dein}, India x. inoane Tay Officer, Werd 1, Ehuru, Andhra Pradesh

3. The Assessment Unit, Income Tax Department, Minielry of Financ Goverment of (rca Respondents Petifion under Aricle 228 of the Constifution of India praying that in the croumslances stated in the affidavit fled therewith, the Hi igh Court may be pleased to issue a writ, order ar direction more particularly In the nature of 3 writ of mandamus declaring order under Section (48Aid) dated 04.04.2099 bearing DIN ITRAVASTFA48A2082-28 04947 7490/1}, the oc Rotice dated Od-O4-2022 ufs. 148 bearing DIN ITAAIAST/SN48 4/e0e9- 2tHM2EP 77 S0C) and the consequent Reassessment order dated 11-03- sles bearing DIN ITBAVASTI/SMA}/2083-S4/ 1088970881 (tas being vors, egal, arbitrary, without jurisdiction, wolate of Aricle 14 of the Consiiutio oe ee ch oe ia and consequently set aside the same .

IA NO: 4 OF 2024 Pelton under Section 181 OPC is fled praying thet in the cA © roumstances stated in the affidavit filed in support of the wht petition, th Miah Gourt may be pleased to stay all further proceedings including collection Of fax pursuant to the Reassessment order dated 14-03.2004 bearing DIN TRAVAS TION 47/2023-24/ 10829708 8101}, pending disposal of WP No S374 of 2028, on the fils of the High Court, The petition coming on fer hearing, upon perusing the Petition and the alidavil Hed in support thereof and the order of the Migh Court dated nearing the argurrents of Sri. M.Naga Deepak Advonate for the Petvicner anc oF Sn Viiay Kurnar Punna, Standing Counsel for Respondents:

> S287 OF 20e8 Sehwean > % .o Petitioner spondents = a:

% * WP NO:

N SY DN rel x arin Sere Oe > 4 3 2 0 x ° 1 OF x ¢ IANO Se Ss an ircariet nx y i ww :

My ..

aah oN \ y gh ee x fihe 6 The petition caming on for hearing, ugen gerusing the Pelion and the > afidavil Meet in support thereof and the order of the High Court dated O4.04 2024, 18.06 2024 TSO 2024 & SO. OF 2024 made hersin and upon hearing the arguments of St WoNaga Deepak, Advocate for the Petitioner and o sri Vilay Kumar Funna, Standing Counsel far ihe Rasnandents:

WP NO: 8282 OF 2028:

Rahwean:

Sanga Eswar Kona, S/o. Surya Narayana Kona, aged about 99 years, Ryo, DLNo.2-64/2, Thodangimandalam, Nonwnanapalle Vilage, East Godavari (istrict, Andhra Pradesh. . Patiioner AND The National Faceless Assessment Center, Incorme-iax Depariment, Nea Oeihi, india were =. Assistant Comrilssioner of income Tax, Circle 1, Kekinads = The Assessment Unit, income Tax Department, Ministry of Finance, Government of indis . Respondant{s Petition under Aricie 226 of the Cor pd siftution of india graying thet in the circumstances stated in the affidavit fled therewith, the High Courl may be sleased fo issue a writ, "san or direction more particularly in fhe Wirt of Mandamus declaring the order under Section 148A(c) ck 2023 bearing DIN ITBAVAST/F A 48A/2082-23/1057 88408561), the consequent os, notice dated 28.09.2025 us. 148 bearing DOIN ITBAIAST/SM148_1/9022- 2024 bearing ITSAYASTIS147/2023-DIN 24/1063219769(1}, as being void, Hegel, arbitrary, withoul furisdiction, violate of Article 14 of the Consitufion of mia and consequently set aside the same:

oye ° a TOF 2024 e iA NO ts Her kee Pees

- ' " 'bed A Ayo pes See mB Sh to "th te "wy ope 3 tA Bre "x, Bo eo xs i ae rags pe pan ure, wee gon w% gee te? eae te haat mee hee oe He abe) eee Ain peed oh Saeed shee? £4, Ss Het ye hh Et i ge 4 inet iy tB id a be "4 be "4 he See atone. foe tay : on tp LY we ae] a 3 see oe £4 Ge OS a a se fee a ee Q ve ge, i; ae an nec sr > a oe a a oot ig ae a; a 4 be BE a : ben 97 th i "eas z _ 3 rane 'en : eaeet iA , fone we OOO a a S| ara Bh i ie "ge pes oo wk " os 'eos ps Fioves B m US Gm 0 i © "pe fee 5 me Lh. an ef Te an a nr 7 aS * £3. te abnes toed a ae Toe "so WOE * % Poa' " eo "a4 ba foc ; ve 7 4 as " a:

heed on aehee oe as Sardine pore tan ee 3 : wont ap eg th bn «ee "* Sn : be rae a ie: Cag aad bee aes: us a We lore. % gee re ES te wore 33 Sees ees po ¢ eS Fos s Wh Sonne fh fo Ete ie i inn ar be th a io ee Cog fe BS alin be ke OM at we ers yo, Poe ; cone vdeo « oe ead CO be ¢ oon Bases ee Fan any. Are , - ; 3 . fare os we ees, tape:

Bb» oa 8 "wm ae a we es oe yo, OS Z Ch ge bad "ry ee me 2 i a ie i A oe po Ee be, brews "Os soe sr ne are ae" en ee aL oe Bd fae eng Poa 24 Stoves ed tes {hs A Diced ye nape, shoot WA hae z ore Me, tg Z as raae Ct Seoe aE 4 basen vod CFoow a gs , s bane ee a na ae % ie & Fires wm te os 5 i ,, 4 a been. ts ae gree a is a ae ye a a an! . ad ; Ps fee "are og ape os" O48. thy leet on SS Ce SS ie os a oe oh. L's an me ue tug Be Ld Ee; oe, ae be me ve xe es ee C4 aes oi o% fa a a pays 0G ke y "Ce ES ee Pe Paced pon ae ts PM wen a She a a co or wis 4 % oh, os Ee teeter pee eee 4 oh. we, pO 7 ee 24 gy iy PE Be "tay he ke ie ve oe ES 's rr todos pe f Ped fegie nen, aes ro ie ayer fees, jaar a , a a he OS tr be i in eA ay tae Gene ee Looe, i ee % re ates 3 A ie Mt peace %, we £3 Meath . a fees Sea a a i . '% e @ ' agen, gor Bee i we yet ten Bore Sa , g oS wie we # pa THD fs, as Soap hate * ge sngee 4 tts "n aad three eee npooe "9% honed shiek $f yee wee Eseae wD 5 teed : Z Ls u % hgh? an, ie :

oben eeees oe Lo sd oe tL% re Ck, a ene tee. po Meee fe het <5 rn an 5 aa 'eh oy od iz poe . cent aA aj 5 is eo ns se fh a i P en ~ a oo TD ee ge @ id i on te Yt ea bere ie thee 2 & -p Ee, dee, Sa ome oy 5 oS wre p an 4 sot EN aang i a et ayn ad gee ake 554 agree $ one ie Ne Wn & Sat shee Pe aa L£7rs ei oho we on bas rs a ash a ay ea FE a cs ae Bia RE ted ine Ge Boe tyes the * ieee "fe oF beer fg eed ? $3 oi pos pe Ps wan Mae, ors ES ites, hig, ¢ peed, :

oon wy ie a a 3 ve jeve ink i % ahs oy, -%, Fos as ' * ne vet Eiga a3 _ ne hes Z 3 £3 f. x poe An, % ve spat 4 we fy f aa amr' 6 ar ere if ce # 16% rE i a nc 'eg TA , bore ¢ ue po At] tap ye "eh gem Fy > eG Be oe Sow 3 cn pa a "gene: ae poree of ah sa "nat bf 2 ees : oy age, ea heer: af nee, . ea ss « 'Apet ey va cE Rea od nh ty fo n 7 'fi Ka @ ee vans) fagt Spee 2 Fea] bn "Y S a oe 4 cy ees ve 14 at £4 a clerk a Porgy ve OB ws £ & Bo i ue & an ae -

Looe % ** ws cn xs Fug " ; baa ee ot '4 toe faee in, Pperd 4 ay "4 a By ied tf a Poe gen A a 5 Aahe om Hi Sheer we og Be & 3 te ee ps We oe Ek, "URS fo 'oe See open neoee a a Soabe: ne feed - g = 3 on 4 "i i goo a ne oy me Oe rn a a ie & b, ', 'oe bees fe went : 7 Pesto. a 7 ee 7 me BF oF - Bw 8B @ a ow wm & Ee o oe em & & FE & we nn ie tf bey be HS ie a a nS) nr nn; anc 4 co Ep en omg od we ¢ | fon. ' iced A veek Seg A * eet athe heat t Oe Coy BB tee BB ad 4 aie oe ws eB a by we baw paneer agree: coe, 7 £4, 4 ' F ace t oy t te " thee , es - rc here x Ke a an a ne wo et ss nn 23 aml a > ne aoe Ba Je te 4 Ge me | @ a ; a ae ae ie we & :; es je 3 oe Ue a ae ers; ae fee yee @ @ & oe ver ages oe es we v CE ey OU } a 6% EB i Reed C Seve beng Veh 63) en cs oe Spe, : "7 hve, cn Be: y a "

ee ee ge ¢ A shee os "Ege a: ey re a re re aa ae as ag nn eS) j a aS: i, Gh gs we «Eft Ean steer. ean teed he ye ; ty RY "e pees a ", 2 we i oh oe zy fon Moen UH OLE oe ve ee oe ne 5 we a " phre E ns Z : * 2 ee eg i eS a 2 GB ee ne a an ng Ss CA ee OE ti Wh ee "

wt OBE ne) re ENG end he ene a cs 63 } oe ER mee EM ea EB BSA Seo ae 4 thon f ns ee ee) i G TR ke & OH Ch oo wy i v4 whet a no nS a be migased to issue a writ, order or direction mors my beannig DIN HTBAVASTIFH48/ f2022- SSN08Zd 748i}, the consequent d OPO 208e ifs. 7 de & bearing DAN ITRAVAST/ATTAS-1/S02e-

ih i road a = i ma ree & £3, (si oy.

fee vate ee th.

poet nS a ae] fad Fah) M4 Ee.

eof TOd24 (77S (and the consequent Rea@as:

bearing DIN ITBAVAST/SN47/2023-24/ 08238257711) as being void, Hleqal, arbitrary, without jurisdiction, violate of Article - atiiidian of india and consequently sel aside the same IA NO: 1 OF 2024:

Pelion under Section 7191 CPC js fled praying that in the cyoumsianoces slated in the affidavit fled in support of the writ petition, { Nigh Court may be cleaged fo stay all further proceedings inclucing collection or fay Puss vant to ihe Reassessment order dated 10-03-2024 ® ean SN 3 2024, on the fle of the High Court.

RUN aw, The pelion comming on for hearing, upon Serusing the Petition and ihe alidav' Med in support thereof and the order of the High Court dated

04.06 2084, 19.08.2024, 15.07.2024 & 29.07.9024 made herein and Upon hearing the arguments of Sri M. Naga Deepak, Advocate for the Petitioner and sri Vley Kumar Punnu, Standing Counsel for fhe Respondents;

WP NO: 8284 OF BOg8 Hehveen ye.

Ganga Eswar Kona, S/o, Surya Narayana Kona, Aged about 86 years, Rio. G.No.2-84/2, Thacdangimandalam, Kommanapalie Vilage, East Godavari Custrict Ancihra Pradesh. .. Petitioner AND ne 4 "eg peeen $3 4 th Pad 0% Smmee oy wy hen 4 ca a naw: oo : pos ay td poy ce OD ig ons fom, OB ane 'ees fag * here, we " whines 4 e i OL mt yp i er pe ee one "ee pe Ch "ey ; mG ee ' 's po, FG é "ae nee , On nha wie tat ENE pe Sa oe Lhe. ers" J "oo pow . be wae me Ee 4% St a A Se CS ben _ Se pa hn ae ea re en ie me jn ee eae eh on Ge te "A ae "5 "atin, a oe torre - oe om a2 hee iad £ ny sob heed 63 me ete. pices fe EE a nn i. ee Fe we 4 i :

oS eB bos a sn "ye ae '43 nt we of ee Fes] pon aD Bag ee a gn an ify Sh re 3% the BS i OE Lan fir, "thoes 2% eee HE Samy A pee eet % . ap ere we ies iy 4 ae : fn 'net ae " ae oe cx 55) Z os ¢ peeen oe nebie.

ike mn pe al $65) ath Sone Lee os) eo eae zy Lad os, the iS oes, fea) As 4% Ra $ et a eer 've Owed es "% 'ee teh on fore pottes, aoe +4 C3 z St ~~ ¥ ' 4 et eee % hy os Sante thane tps 4 rs Atdte Cb te "& 65 A ee wy, fost ba F oe th A "on Mee. a4 woot en i wh "py ES me ey Ph, oh. Tose. eet ieee is Soot * i oe Oy & ex & a te samme Eanes a ES 2. a a Cy, ee Pe face fhe z bed te 4 gee, acd anon, "chet he A wa Pe FS As . A pag Bod seem Net Me pe bet ae! aan «(OE OS mm ge Ce £5 teh be i oS af PA "Ce Feb eas we HAR ns ae ten bibes hee . od oa ¢ vehine one £ ite, Z A Je mG rye tA oo a Seer te ee GE £4 ogpen A Xen 03 is ger * ™ Peas aed neal £ or, ete EE tee nd we ree $e Sanee wept tot "ys vide at a fh Ww fees. tat Seve at be Jaa bh A agen wo 4 Z toe ae a oe ares | tS am ie bs , eA ban BS ree orre, wn we yee OS a % we we he iy i . % ee ti ae nf, as fone grees, 7 48 Oe ge fe te Ge Sagi te, wee. t i tO , rn. x, "he Done taeee. yee Cae ed ts fd wea, ets z eee teen $e, od gC 43 tk aa Eo a 4 aod £3. ee - a bor ras wa 6O a thee ae 4 é eee of 4 as SF oe ok om ws te Oo ye BB mn wh oo 3 d 3 ia we wn zZ 4 fe i Be tte es 5m: as 75 a aoe wh aot ce a re " pee EB ry Ea ™ aa pase '3 tL} ERR " 'ake i " Lest % ae sega ge is Ch tf ie " , Sy a ees us gh ee : a t Fo " we a bed tere . 4 foes we AD te gt a ee BS ih go OB oa he ES a ae a he "es aac fp Rog ts a genes od % me - fog a ey wank £% mh bate GG TE RP o be & BRS ee Se we pi co oo = hy tt a Ee 3 on coe "jin, ottepe Fe aay cs ye Pre) pore ee , 3 " pene soaews Sere:

fee ms 3 oy oO 4 ~ @ % S eB ae Lam prone Zé a3 ae, aye vo: i oe s CE ageee nase ye Leis £4 pene we oS hee . feet zy ove "y om eT 63] "peg %, 25 : Ay, i; hoe < ths $; < C 5 ee gy bh 9 Bg es we OS an nig de pane: ; ng weg been wot fi es 5 1g ;

a Pe nsian oN \ 38 a iy x, ES S 3 A ;

x af tax p

4.

JA 4 ay "ENS IA NO ar da ss fe 8 3 WP NO: 8298 OF 2024:

Bahwean:

n Lakshmi Pasupul fell, Wo. Sambasivaran Pasupuletl, Aged about 33 F YSars, 210 Nekkallu (Post), Thufluru (Md), Guntur District, Andhra Braciesh - 822 2st Petitioner ° AND {. The National Faceless Assessment Centre, Income-tax Qepariment,

2. Income Tax Offieer, Ward 2(4}, Guntur, Andhra Pradesh \

8. The Assessment Unit, Incorne Tax Department Ministry of Finance, ..Raespandents Meision under Article 226 of the Constitution of Inela is Hed praying that in the croumstances stafed in the affidavit Hled therewhh, the High Courl may be pleased to issue a writ, order or direction more ¢ particularly in the neture of 8 writ af mandamus declaring order under Section T4RAld) dated OF-04-2022 bearing DIN [TSBAIASTVEM MASAROZE- 2 TON 26444854} the consequent notice dated 09-04-2082 u/s. 148 bearing CNN ITBAVAST/S/O1e029- 4

2024 bewrig | DIN PTERAVAS T/S/ 5/47!202%-24/10614o4000¢4 BENG void, Station of os.

ue a, arbitrary, without jurisdiction, violate of Anicle 74 of the C Ons Ss nia and consequently set aside the same:

LA NO: 4 OF 2034:

Petition under Section 157 CPC is flea Graying hai in the circumstances stated in the affidavit Hed in support of the wri peton. | the high Court may be pleased to Stay all further proceedings | of fax pursuant fo fhe Reassessment order dated OT O3-2084 nearing DIN ¥ aS Fae pe ee Pi F :

Os feat ae RE shy boon ; we 'sad ios we oe £ . a weno oe OO ge oe a tof . B 3 * ex ie a weet CE a Soa asi oe - " x 'eet a 'ie veh [on a a ae 3 @ 3 oe 6 poe Sea oh sf ne, fut peed ann A up oe an © M3 woe Oo "ded bee mn .s ns 3 apres. ye oe "ee oes 1 ges we oS i Sage thine, "4 . whe % " Se a an nn "pot me a aos & "ei am & ah Be mn th. £4. bi [om med ve Mf eee 'Gor, ae bora a ne ws Le hee ae fiy ew Pea fi o Ma Siren 2 LA oe vot 10 hes j ' 4, , ry on te oy chet ae 7% HA tered toed an e pn PE ey bi CE , cos re 3% Soon We m a 905 fe wm a as 4 ose th ae Wp ¢ MS oh ifs " % a © eee a on wy ay wb * gn , wale kn Be 'her ogy " sieet Mah 74 ? pee Fr wa EY ef E "eG # (en a4 ay ~ BY Se a whee Be bee a ve cD ae 4 ek we € & A sree boa feet aed 0 a oe ae ood See fi | Ey oa a sy ns "be bee £% loon ile hs eed tere 4 Le; Bned ¢ pe Goce Sony era S54 bens ee £8 Fors, Deve See i ' Kona uy eee, ith at wer re 4 are re 7 th 4s adeoe, "Ey ee e% Lp were. A, 4 eo Menaintt : bat PS nag - ;

A "gy Cote "g » eee eS ost os Pat coe i By ogee as oo ES Cape & a ne': ae EG ped, rn ioe es. 3 OEE ea * et oe ee. Bh, ae ae a ge oe bones ca : we A a wm 8S a a KE. oye Co BE ope, » ae as % g ae rn ns th, Py "na? ta go in wn tf oo Bond w3 a 4 : nid BAD re * i ra te Oa ss ee yo C3 oo fa ae ee iy am band fon peeve gene fen ve fh, Pacn gee wigs. aoe. enagy bo wen . anes, ie nn eo wet te, i ve a te Of @ £% wf Z ma ns 1 Some Hep fe oF sever. Penh cs re ro tng £45 ott " ed tf3 eg thes PE Shee, Fa the the od rs saat ae 7 "Ed o a x : £% Fn kl, 7 aes een eee ae wi4 nape nee oh "yen, Pet é Mire ee Ee a" ae ge gS a! Ioee iy th iy weeny eos ", en be eae cp fe 7 ee Wi, Milos ee me a an Ca ane vneeeit vt ms : oN thane m ea ben, ca . tee eed Srsen, a a nn we ee an Pres a 'ets wee Mees, tees ets fe a S 62 US CED ae wk wr ak x yes we fp de a tp mel RS a on % va Ae oe: , , . were ng Sat x ah ps pee neces ee age at "oe th efeee wom. wa ee " Saori ren io B mio om "age oe felon EG BG rn © Sa a sa co , me: won ge, a wi, £3 Sie eet ne ong a Tx on Sid deat ae te ef "pe re m4 wy age fw % y tome Ba bd a Ps, CG aod Key ete te bed wm hh g Le seed tes x 4 pet Foae " on hte ee iA re ae a we Fo pe a ian ee it in ; ear o) Jat thee heen its ae wi nn ne i. o ha aE AB te "

b, if 3 Ste " Z ; a wee Ee mo OG rs ty fe, Gg ry 8 @ & 23 an St hy gene é > ne ane fren coed po a are in sa: fen a an Ce im . San es Mp a ; Go me % GC ay £ ay we p eos oes ao ay th acess fa, G3 ag LE Bg eH a a ee as pesos Men . & ae, ss a HO gg iy MES ew tg ey rane ras) es po 4 Son 'hes, , Eat wie. % whee ie oe oe wi "EN au a A a ry ee a ec rep, OD oe £% iy ween ng te , oe Pes 4 Be Oh CO ae % . Ce "ey, sot. & the, wheod < a a oe an 4 Be Es an: an PA ee EP ay Be Boop gk SB i rn ns; A % aA oe 7 7 hag O te 2 we te te i ore chy fg % She ae, without HUSSaicHon, violate of Anica J4 of the Constitution of india Petition under Section 151 CPC is fled praying [that in the sances stated in the affidavit Hed in support of the wrt petition, the g Migh Court may be pleased to sisy all further proceedings including caliectian of fax pursuan{ io the Reassessment order dated 21-03-2084 bearing ON TRAASTION TS 7/2023-24/1 08309439219), pending dignasal of WP No. 829? of 2024, on the Ne of the Nigh Court The pattion coming on for hearing, upon perusing the Petition and the alidavil Hed in support thersof and the order of the High Court dated O4.06.2026, 1QO8 2024, TS. O7 2024 & 29.07 2024 mace herein and upon hearing the arguments of Sri M. Naga Deepak, Advocate for the Petitioner and Sr Vijay Kumar Punna, Standing Counsel for the Respondents:

WRIT PETITION NO: S372 OF 2024 Behwveen:

M/s Nagasun Anand Babu, (PAN AASPNASOSF) Slo Chinne Venkateswartu O.No.o7-1-408, 2° Cross Road, Bhagyanagar 3° Lane, Ongole-S23001, Andie Pradesh, india. oo Pethioner AND

1. The Income Tax Officer, (AO (89, Range-79) Wards), Ongole-523001.

«. The Frnciple Chief Cammissioner of incorne Tax, AP and Telangana mlate, Hyderabad.

3. The Assessment Link, National Facsiess Assessment Cente, INnoNs aod @ oo By ae:

the ob oe ai pe fe ee = 3] bea at "< *,, "ey e sy) a as © B es be ese we a (ae) wb ir eee.

ih on tangy 3 {3 a] mM "yg eo weg a ne soi "ES i. gee ty 344 ee fas * Le 3 ;

Se bee fo" pr ws tee Oe beer nee ae 4 ce fe an ns BE ae sn <n ae on fe Ge Gage Po ee % As ee By met yt a rs ie hs ae se ab we py ~% & & i dS eB Be te oo & ve dest "4 a4 cas "hes os es ee ad fees het, a id Sox acs "£3 i i Ee by we a aa. wD Bm ta, Ge oe Cs : toes ce: Geen ee ie ee beer weeeg . wheet A $s Ge we & & Be yt a ae L ot Mes ae &e Os Be tes es ce be 7 j Me we Oe "yh bogie bd CH be a, et / " E vee ine as me "4 By ee re 3 4 wh e por 7 Sua So? ey ~ x we 4, sant ay ons 56) oy OF x z need £, é % ae oh, £ 2 te a g ' : bn ec % ' es " eae oe * yn ben ee ES yey het To Sooo a ay eo ; " He a . | > gee a pee e wheon Ey oe fia iss foe CS py i ce we ee oy Ge aA x on be 13 2 * Ls Re oe Re aS eee % ae a 3 a mm "% y oe Hi ; "e% bee we gts : ut hy ge , opal oe ea » fice ahes thee ay oe * he we con Lh ine. a mA oo8 'ft Thee At mes a) eee * ee whee pce i ee BB bee wt hen fags £% ig? oe oe . & ond es: 3 Sono feabi "pees Hs ee a as oe ee a ae Be tent Bown Ae mE a3 veoh £5 im 'og yee oe a 6% "agp 3 4 oe i oy Bat "et as] 2 ae "4 ee os oh. slnee vier en ests @, ete 'aad oe "f ae. ee 4 ee . pe ee re gS foe CS we we ek 2B fon, oS ee Fas "4 ay tee he a eo © » ey es 2 e BF oy, he me an ae By ce te ry Aa "e CS OEY r"4 63 vA fee igs Trane bees o tet Meme fz 3 babes po woee stn, ae is Yona. bee rad ape ye en, oe ; Fa apes fete 4 eee ; ee re cn w we ee mer @ a he "ee me FA ves fee B gd Seboe "pg aa Sibeee te oa! opt Peep, "hs 25 a " es FA £3 a be iti a Sig sf 3 say, tebeed ore ws - ie 4 'i es ele jae ieee = te ¢ fe pe ge sof oe cs on ne BEE 5: a ne tee fen, see iy ae ve nape boos & 4 ta th "aon ss van & * oe i, ta Le rag, am mFS fe Oy we es te & Se A € "a on on LA " be oe * eee t roe % "se £% es ee ae 2 wee tft pf . x as) Le ion "3 ay Ls rr eat a hee gs Fs ise we ape Te 5 BS om : J 4 © a te ae se i ¢! a my 5 ie es re an iS Sa -- ep @ Ge ye & as ae Ey te tS ete Oo "f 4 tye, "ee the TE ee oy tet 2 KS yea. pa we ame, Sn ee ging Bering po ie 'rs fe ee SH £4 bb gS Be Be xs os ws, ea Bn en Lan Coan 4 ee i le £5 Lh fon x tea eh ey where, Linen 'see ms & Ay Geos ce te ti "ef e is oo. iA es aes t a x ee tage GS ae eg Re wy & i on OE £3 . cee haps fi ve me 3 ae oe Be e Bag Bo fe me, Se i wy Pi See oh Oo we we Be oh. cee ne te Ln gn to, FE us & ta oo rn: esi Weer cae Ke pee * ie? thee at " f ae ee noees oon 5 theres . es oH be oheces te a a3 agp i . at as a) bs AL Oi SS SS yn, fore nf "TB nn oe py EL , OD Ot ae Be oe 4 fe my i, oe we oy od me ee en cag fees as fy ue Cy ey Fy, , . eye cheese ger o1tten, 7 % Ices pa Ls ee m2 oy Ua GY © Gs Gm ; oe Sp ee font pgs tees one on! ips ; 4k O€ Bs . ae 4 ee i ns oe "ove @ ae, Ge i. et em ee is GB . % KG Paes eS pe ge toh Os tA le BS ad es ts in he ae oe ss me yee LG bran: he € he S oe dh ea foe Se oe om io = . os Mg S & 2 & ge Bos me DB By 2 26 2 ¢ o © id " y cae, ae % teeny : yas 4 wey, ee a fee 4 sen ors a tk Co v2 Lo ae ein B Oo ty a OR wn eR <3 B ge wen 'ad Eis] a ce Bh, iD . oY 4 7 fa took a, beds ace ' vate ass igh te fe RS my GB wr & ean gr 2 6 nts a as yy ea Oe fe: ohio 58} GP Save gg os "Ree a, ohh oie Ue ae rs oe Be 5693 WS hs fe dee amr.) ae ee oo wae ut , Be ROS oy tele ee ood ae pO hon en t ot oe ra 4 ¢ £ Be ff 3 sat woe, hen ao Looe ats Lot ek cigs Le cs a ee i593 "os ne eft sos id on BS 'es be m3 5 LE ae 4 ge steeds ce: tors & ue gen toe "tS fe a> " ae ya me Ay ed pee yo" t ee ie ee be See aes ote eB ay SS ey age - a ar ny. be an Be fe. fn els my he B @ & wo gOS oe , 6OU fabee A Whe " ft coe aie % Y 4 et ~ a need! le whe porte are ore * as) or eG 5 ee co eed 4 aes si ge ; ent Eied c% + oy oo a nn " a Bes £%, not es , fed oa pss m, oa a tee nae ts cm a pen me ean wi ks hat cage ig an ae a ho ey Bp ee ae ie the es ye key tie EG os ay bo GR i a a id OU ES ns ee "

feee wie The Lana je a inal po "eee és rr a Pao ae €% 2 ce ' % ts a5 on apes i ety | th Ge pa re fa wi 2 oe ge s, me a ce eo od ey & be % Por, arty pes AG a bid : we es bathe we } nse rng j ie foo Ba BB % e aes os en oe og OG fy ot, 0 nse " bbe "a ea rs os i ~bn . i gee 4 Bon % Jc 4 irs * vooke é me fad na Co Ch. gy be he ae @ eas Be an ae Bo weet cB BO he oA + "hy fc * ae oe i eg. gn Cag RS 2, ge , of e aS w " ® ae wie eee £ ae es co ina wm "5 beses <i td ee 'agen ge he bees sr bs ars So FG an <A ge ES ue iB bee ee aer4 fo fe "3 an be ae ; oi heoee apt oS oA Vs 3 ad fing a a an. p 3 8 we a 'eo 68 ow oO Fa os OD "Gy oO tS bo, poe ben boon ey ° wae te em ote as it ae n, beer 6% ood : kdl watt 2 en one % " oe 2 ae om pn 5 ee 2 BS bod % on Gf st oe ot " cd ee 5 gay "eG ied ne F F " A . pod oa aay ge - whee ths ik "ec es seed ae ify iS 3 rue an bebe, we, a be , a ye Roses oa "yf es i RE, on 5 4 2, pan rape, iene ngeee 3 be "af Lp ye tS see 5 eres pee] Fes) cA om helt r% rts oo 4 "ee, a, LG ie " on 4 'anne is Pd seein ate peg } ra a4 cai) ak we $b L%, og, nape ae pn te been "ave TES &2 y oe Ry oN oe Bok £3 Cok B, oe £5 ios oer cy vel oot ted 'tek pam % cit tore £4§ bet fs 3 CE ee Be "aft EG : ts i ns oe fea Beer a oo sheet oy Xo

- ot " is Mnf en [we i bad fax 'bern gs 5 cae 3 fogs "45 i ¢ tees. Wea bic % 2 mn LS¥ a be + a te we "es we ha cy 4 Loa ees ay, ae fees So oo a aa we ES Re mS ee S, wee So wees £% boeedt ad 4 bo et neers " cette, bacon Co raee yee 1, bape 3s ay * en a ry MES then : r "a , an a "ee 22.12.2028 (Annexure ®-1}), pending disposal of the Writ Pelion Neo. 8972 of 20a. on the He af the High Court The Relition corning on for hearing, woon perusing the Petition and the affidawt fHect in "supper thereof and the earlier order of the High Court date O4.04 S026, QF US. 2024, 12.07 2024 & 29.07 2024 made herein ans upon heaing the argumenis of SrK.Aclh Siva Vara Prasad Advocate for the Petitioner, and of Sr.Viihay K.Punna, Standing Counsel for the Respandent Nos.7 fo Sand of Deputy Saticitor General of India, for ye Respondent No.4.

WE NO: 8827 OF 2024:

Sefween:

Mondale Rac Rotapall, Sa, Lakshmi Narayana.K, Aged about 45, Rio. 1-38, a Near Andhra lank, Yelesweram, Fast Godavari [Nsine!, Andhra Pradesh SaANKS8 : .. Petitioner AND {. The National Faceless Assessment Center, Income-tax Department, New Delhi india

2. Income Tax Cificer, Ward 1, Tuni, Andhra Pradesh e. The Assessment Unit, Incame Tax Department Ministry of Finances, Government of India . Respondents Petition under Article 226 of the Constitution of india is Med praying thal in ihe circumstances stated in the affidavit fled therautth, the High Court may Oe Hleased to issue a writ, order or direction more pariicularly in the nature of a wri of mandamus declaring order under Section 148Afd} dater! 34-03-2028 bearing DIN ITBAIASTIFM48A2082-25 10812448041}, the consequent notice daled 24.02 2023 u/s. 748 bearing DIN TTBAYAST/SN48 Ve0e2-

$ 0 8649 OF 2024 ae = = > s iS) a x x {OF 2024 arikat = < ey fe ' S WRIT PETITION Ni Betwaan fA NO:

STi Haner et wax' ANG S a @ Principal Chief Commissioner of Incomes Tay, AP and Telangana, iY Towers Masab Tank, Hycderabad-SO0003, ee te ao . mo S. The Agsesament Uril, income Far oeeinen National Facesiess exit Es oh tee 63 io ye vod rr @ Ee r th i tere weg, bee 6 a z wna = oe el o ashen, = Se & e na } vd wet ra 3 ae aod n Moor, E-Ramp, Jawaharal Nehru Stadium, Gelh-1 10003. . Respondents Petition under Article 228 of the Constitution of India praying that in the ciroumatanices slated in the affidavit fied therewith, the High Court may be pleased to issue @ writ, order or direation, more particularly one in the nature of Writ of Mandamus, declaring the Assesamant Order dt. 30.01.2094 passed by the 3° ' Respondent uis 747 riw.sT44B of the income-tax Act for AY. BOTS- TS vide DIN No. TPBAVAST/SN47/ eee which js passed as @ cansequence of the order passed u/s T48A(e) dhO7.04. 2089 vide DIN No, IBA! ASTRA ASAIS 082-251 DASE 1 147 nd and the nmofice as 148 ch 07 O8.2022 vide DIN Nol TBAVASTISN48AS022 S8NO48e198e1s 4), issued by the JAOCU* Respondent) instead of PAOSrd Respondent), as void, Hlegal, and contrary to the provisions of Incometax Act and contrary fo the IANO: 1 OF goa Fetion under Section 751 CPC is Sled praying thal in the umstances stated in the affidavit Med in support of the petition, the High Court May be pleased fo grant s stay of all further proceedings pursuant to the Assessment Order dt." Respondent u/s 147 30.04.2004 passed by the naw.s isa tows. 1648 of the income-tax Act for AY. 207848 vide BIN No. iTRASAS o werk a S od fad 2 b 0 fn & oo Ltd a oe) 52 oe % ca 33 'T), Pending dispasal of WP 8649 of The Petition coming on for hearing, ugon perusing the Pettion and the alidavit Hed in sunport thereef and the orders of the High Cour AND x « WE NG: 8006 OF Soed Rohan aipate + TOP $Y s g > A} deslaring OIN and Notice No. TBA AQST (RP AAS ACSCN) 021-28 AMAT Tose? C1) dated £1.05 2022 under Section 1454 Act, TE) CITA ard DIN and Notice No. iTBA IAS I ASSA feORS-

eet CESES EN dated T1O4.2025 under Section 748A &) of the ITA and Notice Dearing DOIN & Notice No. (TBAVAST/SN 48 V/8022-2a/1 0828988370} dated 11.04 S022 Issued by the "Respondent for PY 207% 18 (AY 2078-79) a & % é 3 eae qeete ab Le =F 3 oo me 7 a aritirary, legal, unreasonable, in contravention of Section 148A of ihe Incame Tax Act apart fromm being violative of the principies of natural justice end Ariicie 14 of the Constitution of inclia and consequently sel aside {he sane;

8) declaring Show @ No, ITEA /AST iB ABS ISN) Y2OS1-22/1084 TS8A(o) of the Income Tax Act, 18994 GTA) and CIN and Notice No. TBA JAST IP PSS AMO22 25) 1042583058) dated 17.08. 2022 under Sention 1454 (d) of efYA and Notice bearing DIN and Notice No. ITBAJAST SS N48 1 022-25 S O re te wd §D ae my pea C4 th er oy By tE2 C3 ia ie eas ae gee pa {$4871} dated 21.02.2088 under Section oo ALQHILOIT 1) daled 17.64. 20¢2 pessing the consequent order under Section 147 rave T44 reac with section 1448 of fhe [TA bearing (TEA JAST IS Aah ROS 24 MQEZO8V8SSCT} dated OG. OS. 20e4 Cimpugned Assessment Order") and Panalty notice under Section 274 read with Section 270A of the [T Act, Section 274 read with Sectlon 277A of the (T Act and Section Sf4 read ay with Section 2¥ 1B of (he IT Act, anc consequently set aside the same.

JA NO: 1 OF 2024 Fettion under Section 741 CPC is ed praying that in the orenrngiances sated in the grounds filed in suport of the petiticn, the High Gourt may be pleased to stay the operation of the order under Section 147 rw.s T4¢ read wih section 1448 of the TTA bearing CNN No. [TBA JAST SS May (2023-24 ANOSSOSSI38 (1) dated OG. OS.2084 Clnyougned Assessment & wep a .

mh ie o Be fog OO Fe few ;

see boos the £3 3 gin we "us as teen. " "

Dyed eee aes a beg Seve Ge he a ors La ry Pa panne ; too aes 4 (fe heewe ne oo Sabie gen theese ry sraing pets Sites oon eS z at S £03 Sean. " ee ye wees ai is : no, mS eS a cA o ae we Be age fee £o Poa ce 4 a . na ce a G 'hes J see. oe 65 * rtm, ee oe on napeg valle z we, BS tod i: F 4 tad £4 ad ets acess <4 pa Sue aie, RSs tr r Baad a, Aon o. _ ben 5 om ae, faye een ME weal "pn sy es fa oe Hp bee wed #6 be ene Dap Pap & Sees ; Gs -taveh eye eet ss 4 OG a tis re. tik aa en cae a «3 Lon £ * i: le 4 be wager aha ce bere yea ar i a ge ie we » = fee then 3 wee Sait Soo. , ete Anon: bent ay pe ' & bes pee a 3] eenee es, bee. Zz t tS £3 ue £Ch nes $5 Beene, 4 3 el " weg fee, ges eft tee Reet . a wy i = tL By B us bi 4 are on ee As 2 Gb an Ihave 'igen " ay Sn % be 7 C4

4 iB eee A ie von £4 the ved ¢ ie " Sah, ene rr rey a he gen. ne % pn ore, as gions ied Kak wore abn Spine. seen £% a tees ¢ hh "@ ° rr were neon % a tape Seed 2 £% bose z wpeee on nen. Gn Ge og ce at ah fd Cs s ; ns ns tig EE 2 yt Bs wwe" "3 ns aad u vine te ft res 'dat tent Myer. 4 fe a he ood an a © mm my we be ome £3 - pred on 4 i rn ES. eeene $ a 9%, fad eft Be bad sapien ye Soe x Gs ' 0% an' a we ety 74 wr £3 a fang L ; os og, i Eh tae i a; an ke G Oi " i , co ° é : "eg Z P Se 2 Ge ty ey fad ef 7, i cee aad . eo fe gm cal bb "°¢, i Bee pans ae pod fay peer as ee teed 55 toys Seer Be aft She fi Ned 3 OS RRS ee no i Ly wey peeek pao Psd tnd pe a Sooo pe LP: be on 'oem vtreh r% wood J a . Og eg % CO ie SE fe eS rn a a add fh fe By eG rn A oor a ae cape an 1 or mas mn i ~ : me, on , " ve en f . ay fee %, 8 OE ee Lo ei fore m3 Eee oe £4 a ry "4 7 a3 rr boon its we a rn t oeot G Cs ° be pana $5 Ses banne a 3 * 4 Hol. ; eg f Bo oh ty So a Pe fe 7 nad we " we BE ee ete arr © oe on G 2 _ rate 3 zZ - Z aed 4 fedens » os . Sno £4 eh fee ad pet , rc ry leew. Leia Ke " e% Thy caeeee ot he ee x rs pa as wee iB 'ee bares By ah ey sy id basa "Ate 2s wn fore leh here the ne rf vy ape, a we eae AS i on, wes ws hale 4 have heeds & geen fa ify Ee fee a ns i wr ES wpe, cum ~~ ae eee rn; a an a? ; a en a: ah, Gp pe os on Be 1 yy OF BON mf, ' rn a nn Bove A Bi EES kK bet, EFS ie aos cS ns a 7 a ge fone 'ap iy pat Stee ep tere a 7 ia "e% re ge ag rn te see antl ro no an we Fy Ch "hace Ss me Oe fie ad es fy et i nos eee res es a Ms " AAG ty ee. os yer , "hee a ' nee SB Be & B&B Ye & & tome Ee a Oo @ 4 & a ra er we nn an nn a ee i Be a ws coe os see 5h woh ai ae Pee eer ihe a rs aS ~ i, fete £8 i Le CF cB Pe te SF be Bey 2 pe we Mi Pf a ne ; pyeen Lok Sona fare gh Pst CS * yee £3 ant " % om , fp Py de he Ee wa OE Vag ee an rn ee 4S beens ihe ceed heen ween gees z o%, 7 ie 04 tet xa3 a4 hee p63 & te re bretae i eo ree Lae wheek ys fat? + gee "pe " seb iA Bs % td te h os OFS pot x +o ca fe Fa) te oad C3 rt a ately "h% rhe sete oe 7 kon howe rs a tae ee he meee '5 gS ee oe a & we aaa és es meee ee 7; a beded . oat as when. aan ry ng rat £4 es. Pe fh al fe " f : ue aff wea, rae Ga te o BY ns an', a tw hk ay G eB em O wo ? oI aty Shoe tebe ss oa uf Z %e i eee " ener ' ws oe % J oe 4 ge net 'oon, BS Ee & m & B ey oe SS a on a mr i Go i ee my te iB a eo a a a yO ee ee Be a Oye ing fee ice we fe Gye "a KS nn te a ¥ G 8 te gee GM A Amr are a ae oe bh. ane a ann eee oo "2, Read aad ra - ws x Mere. fale ' r?. - Bove a ar ee ee ES Ke gt ry Oe a sane S| fe Je ° Ck pen Ce fee Gok pee at ; hoe bree an te & oo whe an ih. ea ra , yey be Oe oo re 0% he iif ane oo a ne - fen a ys ae: ies Sig [<5 ee " igi : "een re ge oe ie eg Fay baA "oe oa oa cs ' oh Ss " og es SE es boon a Be ita Z oh % 7 ae we ge ee D got no : os £3 bone Bi ae oF 1453 os oye a ee ee a ery ry te mh ge Beg ee ar' ge aT a ca) a ar 2 a ae ss m 7 @ BO ty be th GE ew a a o> en OC ' a oe ye) a i hat +n: ar ae eek nn wih he ge og Bh BG ns:

ke . pe OR fem Sp (ra i an ar n/a a YE go Ue ae 7 ah ns are) irre CH 'e on in ar vege ben 'ark ne oe ft be ? t fom "ye ee ee ia a3 nee aes rg «ge we finoe we wt tG whe "an fh SO ay ' a ace an? <n 5 | : . Peeat * inh Pes ba) 7 eto. F ie seat senor: Z < :

a ; an rn a a Bi "G %, 2 os Oy Pw Be heone (aoe f ines L oe Ne amma % i a sn A OY ee he re r% ie GS p gener " $ ons 3 4 oe , 4 'snp ig + 4 ones at bore Gs Ge a sh + a Eh , 7 i et mm © 8 'ee Ree ety e A @ g anes my th we ee & - tes i a UY tte ee an <n a ann oo fay ee BA SE wn @ & by ae "ee a an ra rs, eo, 5 a ane fT om BO pom wm oo reer eee Z oA ben teat Pas' Soe oy vo se C3 ete cay io on ae rare 19; bd one the en pane agi aa Sore' rae as "ES 'et news oh 4 il a ateee, ah ateet isha we epee ee 4 ory A isd oe whe at gre. Le feos $33 Poa % wa ee ; SE Bs Ge nt in a An i stent i Pi Pe vet Aa G% ie " co +o; gon % a ES gree: ve fo} ts oo see Cee, a or to e% nly cae $n Sem ES ge py, fi be td ong me eh "ey ae ie st ey a ars a fee gy oe Mee as bad es, os te Chom pe EO am tt @ S 2 RM BW Oo o ee ww B aa "i ps pon ar oom tem, BR Se Oo Bon, GE Sn Soo fk is @ 2% wg mp BS pe GR peg te PO eB . & Ee . % & Pt Poca % a93 f 4 fenen. ee 4 E f - fh. Ear ne a epee fest tp * * oboe fs nn coe - oe Ea ay ee Aa ee ee Ghee, ¢ * 2 fore, path tug "3 ery fs ; A oe! * "aft = oe Set, os ath Roo Bo e Sh BM ££ BM wy re G8 2 tu £ & i oe ae hoes om, ot ; wy ofS : ping os ge i MA £o i Red, po Sana: Bae £G aa z OOH oS "ap oo S 3 pe oy 40% on "6, & ae: Lag | hone. ; a 3 oy Pa a a a a ee Seg é fee ee an £ & Ne OO Be BR ~ « 688 2g 2 BBS Ee oe "S, a a = ~£ £2. 2B es eS toy & #2 & S26 G48 Bets. $e BE gw GS gg & cae fe dee # Ce yee ne fe 'a aon rs nS ' y m on " ee chon, EE. a So ed a ma Pe fe ee ween t . Gt om th. z aon oo te id wae 6S @~ BE fu. ye em oe i a ae ae 7 yon WE og aa G tA eyo pe br on os ieee ret aay ton wn ee OES ba es Tah ogee ~ re os 62 2 @ oT Be BS wf & 4 a a ae wow & m 63 Bow, Eh we UP ee ea Bw, Se £4 a9) ran raga ae, es heh ' aS et faa) an os oe i ns tee pad ae CF wee ES a fy 12 pea LE aes iF Me LS oo 4 ie ie aa eo GE Seas CL £m © » BS 1 & 5S Ge & ae pees re we "4 Zo vl i th ; PO at Ad 3 o% ry. vod a) iid ot Spo tet Bee ony Sof HES eres a eee Fenn ell, tNE ne 4 aii rn ceo . Ut stent re ie ot" nef 7 ay (7% Hy Seat apne as ven igs an 'os %, Met. fad eo Baer 23 COT OO tr og te & & ome & TO D2 @ ® eee TS gs mo & fl x Bom By S ao 2 @ o AO [ea > nerie eg sai! ad a ae) : is Pin = cue St : uG ie % ha & 2 gg eB om ong a a: © a. a ea a a SC gg Le Se es seoen. a7 pa ae oi . bie pene Shs. org , apse ti oy xo bean ' s 's ig rs :) an--ae so ge fd aed a ae rs % BS 3 ip Be Br £ eH x ca {2 #688 8 2 & & o- 6 fen e a os eS ~ s $Y 3 na oh ; r Che me 4 aw wnt oo oe at ESS Ra as cr a wep oy Be GON N oo & & 2 At a rn ans? e OB eee FS eb ee a SSE ZR BES ee im ' ' ; B L0% a ' mye nse all ° ¢ Wee é . . vised re en Eee ss oe Fae eae) ns : a nr rn fogs i a bene [oe pn a a ey . i ee! > Oe i 5 is on Face heed hint > ay) eg ae td ae any . oS anne i id oe i "g fae he : Pap 4 nae aehe Sova, ' €4 3 weet, trae, "Ss N » & > aren Se CRBS Ee A BES Ze Bo » 2 & , oS & FR un CL PC SMe ea £ 2 @ B FA om £ % @ % "nae 4 oe om neege * os ra. f ' fete sea Be ? Be oe 8 i cn. a are " hn om EB RB ub & " Ue Ge e : - je a on 2 ef agent a ab "iy pp ph, ES gy i % & € 2. 78 , 2482 ee BP? 2 ¢ o BE & = & oe ti - ce of a ff bee a an Cy oS 2S € 8 & 3 "ee & & BS a & j hn: 3 on A oe Seal Rent ae ES nae cg tS th saad sen, an ee os ref peed "im ae S A pe GH ww Bw OK @ ow in a" a 2 ey TS roe & ge 2 oe Se -- hy, 2 eS ., wo & B SS i oe co eet thy on ton sear x oh ing ony ae pe "4 tebe Fay eo th Shaw : ee gy aad om ed wt 2 3 age % tg coe Sat po i % ee gug iy Oo a oo ; % a : ae BS OS we on a an G& i. £ & ib, 3 ® ; he we eo Sogo thd fe to fh TG thee if Pa wna, hea tA on 5 thy as hp i 3 seit Le ts ba pew eo "hy 3 "ee fren ae B 3 ene ae ee GQ ot $e eee.

as ib ro 9 --s Ss a ee Seo oO tap sree pnt, . oe uf rea] gon a3 cc meson eee , isl bes ages: ab fron fs ca tr me Cae rs "3 "ty is we 3 me ae t aes sheet Pas) a o ¢ sage, ey are pore eat aa th ' ieee. i oe we 0 6 i OB me Am OR ee Ge wg we ts £4 2 i os of "fe an cs Se ae is ye a | Be ' we GD Fe eee i Wy OE yen head oy bis o a Fs ee Pe By oan nn ae ps aa Po a ga ee at wooo i w 02 £3 A Bis BS 2 e PB a GB bm ~ Oo Bw Or Boe i % ws DO th , neers i et , En Ge f, as td ay ee TD a3 ras 7 (eS isk We ae ae OS ; "fe feo eg mh py th seve Jee ME Se bee Py 3 pew G ee £2 Se ome i a 7 re bee , tp OR, El De ge a ee oe x Se

Sind ths 0 a yee "

ew > see aiod Seren Sore.

ao 4 a £ Yt ws be = es oS 3h, Mh sy, 5 bn.

tee pe ® a i wy i ix.

eS Vas ae .

> 2 20 St e8 OF | WP NO:

es x < SWeen Re Phan Pak ams og %.

. Petitioner AND wandles The Union of India, Rep by ts Secretary, Finance Ministry of minance, North Block New Osihi tiddd4 ras "arver, income Tay Department, INS waord The National Pecealess Assesarment C Assessment Unit, income Tax Depariment, National e-assessment be Genter. New Delhi, Room No401, 2° floor, E-Ramp, Jawaharial Nehru Stadium, New dethi-d 1603. » esponcdeants Pettion under Anicie 226 of the Constifution of India is filed praying that in the circumstances siated in the affidavit flied therewith, the High Gout may be pleased fo issue a writ, order or direction more particularly in the nature of a Wil of Mandamus declaring the reaasessment order Us 147 RAy 7448 dated 16403-2024 bearing DIN PPBAIAS T/S/147 2089-345 DNS TH4Q00 1) as being vate an arbivary without jurisdiction violate of Arficie i4 of the Carsiiution of India and consequently set agide the SAT IA NO: 1 OF poe:

_ Pettion under Section 157 CPC is fled praying thet in the circumstances stated in the affidavit Aled in suppart of the writ petition, the High Court may be pleased fo Stay all further proceedings including recovery in pursuant to the order Uys 147 RAv 1448 dated {6-03-2094 bearh ing DIN BAVAST/SN47/2023-24/4 Ose764990/7), pending disposal of WP No.O128 of The petitien coming on for hea ming, upon oerusing fhe Petition and the affidavit fled in support thereof and the order of the High Court dated "~* 23.08.2024, 18.08.2024, 12.07.2084 & 29.07 8084 made herein and Upon bo A oo Ape te ees feet oe o te t AS is, Beh § € g, ' ae ang teen, & i me we oa ¢ "he a So bon Le oe 5D g eae. i foe "0d, eer Pe. hed ° ' ed ie Oe 2 be Fn ee "6 2 a ae Sade EE, bac oe Ton _ head "4 i y -

ww 6B eth ge gy Ch 3 ois wees 'sen aes CC CS Ei be Soh ; f oe we Fee ag te. tf aA £ t % ge ay P op % ir i eres mr * "ye, psa 43 thy os eid Baas we bh. te LG wor wv A oe fb. "s ey eve a my rf "Po 165 hans eed ae BG fea) : senity --tnoee ei £4 3] agers ise ore or, red py y nee, we my Pe Le ry wey a a ie om ae ae owe ae on sie a * Lo eae a a a a ne 3 Sane fn, cae fa H Sobre aed: ae, Se o lee: "4 i " tbpae vee 4 se t ey mee bit ek AD fe eee ~ , 4 ie , a hoe 4D Se oy tay ae

4. ne, ieee os ns, ns Bn ee pe : Me nygee Lad [Si non eg cae Se (A "EB C3 _* ee cr Sed wo a "i hs ae Ee cs tore AFR SS * oe os ws oo ae i & a! se pe i gee on, tip " B : "e%, a a ans: me EE eng ee "ees gy fa Be a, Fax) wets ge foe om a a & a ye 3 fe te 3 By O25 OF S04 & uihy ¢ an y 5 :

H :

3 5

$ C @ & t hora mg OMe x + g NS AY = & if XE WP AS Raha:

y a * Weary Pat LANo.T OF 2084 YSN Sy raised in ihe assesamient order di 98.02 2004 for the Assessment Year 2043.

VO under the Act 1801, pending disnosal of WP No.Q865 of S024, on the Nis of the High Court.

The petition coming on for hearing, upon perusing the Petition and the oh.

afikgawit ie V?

"* in support thereat and the order of the High Court order dated OF 2024 made in LANa.1 OF S026 and order dated 88.07 2084 mace herein upon hearing the arguments of SRLC. SANJEEVA RAO Advocate for the Peltioner, and Si Vilhay &. Punna, Senior Standing Counsel for the Respondent No and the Deputy Solicitor General for Respondent No.3 ® WRU PETUMON NQ: 8476 OF 2084 Behveen:

on Karel Srinivasa Rao, H.Nod2-2/1-208A, Flat No, 4, Divya Residency, Devi Nagar 3" Lane, Near Ramal ayam, Viayawada- 5s0003, Anchra Pradesh. . atitoner AND . The Assessment Unit, income-tax Oerartment, National Faceless & moots Assessment Centre, Room No. 401, E-Rame, Jawaharlal Nehru mladium, New Delhi? tO G03.

Wat The Deputy Commissioner of Income-tax, Cirle 1(1), Vilayawada, ©. R. hulding, Floor, Annexe, M.G. Road, Vieyawada Andhra Pradesh - S26 &. Union of india, rep by is Principal Secretary Government of Indig, Ministry of Finance, 3° Floor Jeavan Deep Bulldi ing, Sangad Marg, New Deine T1O O04,

- sResSpondants Petition under Article 226 of the Constitution of India praying that in the clrcumsiances stated in the affidavit Med therewith, fhe High Court may do pleased to Issue Writof Mandamus or any other agpromriate Writ or Order or are ie 2 go ee omnes th% at mG [s G2 & & f ee .

cae a " iy wy Eby Seach fore Sonn She: os 4 Ss bore iw i het es Ae bee te Bear A pe bees Be pe EE tie oa shore ae iH Sao 'Sonn wee ae we wae Renee: aye d a Meow yer. wpe Ke tH "ge oy £% dee bee. i Ga ¢ uy bene wegen, ef een eh 45h = ten fe % 4 fen ; = Be Boo re @ ae hb, vi te + no oe "sh. tee yet etree a * ei 4 i shee nee, Sonne besa eeee oteet a » 2 e & 2% 2 bh + i fons ; as rn ;

we A oy rae % at 6 fe bee noe z a vane o%, wees oy fed y & be Ske oe ES Bs, wz © ra a : WA ral fas "poo: res ra ME 2B a a he ied fy : oo '4 i D fag fepe "> ah Boer Ce < bore a ft pee ob oy ES eS Sp eet GS be " ee: ea, re, oe +) ' a mae;

m -m € & a ae pT gy ee fae fy EY Kg tere gen ee covit. ee: wets ao ope is 4 wee gee : '4 a, 3 4 S 'theirs wb aes oe " ben te a Ged 7 pores os tr eed - on fe. "0, Mk wen ts ra Ms on) ie bn "af Fs ee a Sooes yee ez ove. tae 3 a si gee wegen doer tpn pheee. yer Ps % A Pose rheee, eet eed whend teen "4 feo wt aeeer pet a ", ct ey at aan OR th be Peas aed yee ace pee = a v ager been mG a ym, bed Soe hy OME veg Ms beet iF 4 yi ME Bape chee (e a fooe as 4 as ge es AS. pore heed ob i hee: te a ae ER & OR CG og, res oe SS ut oh. is ee eed Stree. apeie ' Poe re The $f £04 he Ke <h £5 Le fag oh woh 34 "aot itt wen ths ea ead nee are ewe ity Sat "7 Ponas Bese fae "9% tb ce Ly s byt £4 rl fot oa tae a Sede gees eee vad ~ here rs ", per Hove Pe : A Lr r% th ee feet i % BM al mn ar Om @ B mo 3 ord pases ince, re Led oi 5807 £4 Ay te fe $Y ween 3 A 4s oe 2 a yi Bs he oh te a 2 & pepe 0% ee ES Aon eee om 3 oh te Ow ia beg me gh AE foe he @ oy Mey 'efor ie ge a Koay % wires we z poe 4 A 2 & pee re ae oe ony 'paid ' 3 $e" rar wee 4 £ aft ee ad on cwaetg th F Sob, so: teak 334 ee ts od watt oak eS te OF eps we 4B a oe Goa ¢ ae iz "no e% then as DS oer oe 42) ob tah 2 4 Sooo. yt ENE veces han REE "ayes, oa 4 ee ine 7 a QB tm Oo 2 we »~ 8 «& 8 "BY ; cas 3 , Fi / BOS mG; rn ce wie $5, sy a) cer mnoon. fete 7% ye howe 3 wae hen "en £4 yee eeoed a fit Son 4 i ne 4 Te 5 a leon, ea ey : as Fa z 4 » Sees % ge & OS A 5 £ ow B Se 2 ae th H* a ey y on ts a, Sens a Tesee 'howe ie ae ett i , oye ee An 8 as ee iS ye ban | et ay £54 ioe tage on veel be a ae me oe @ pee i > yes : x ree fees a @ oe @ % pe te Be o ee oe o ge hae / aA GG tf os i bes pe fu, ogee Sone " kee cone Gene fe zi ie ¥ i: Se a $b ont ibs fees pe, Oh an a wes w& oe -- @ £ A be wf, Ee * gen : ee pa oh 3 noe? ges, on yer. th. soe . od ate go pe tage "at Son heoe. és C3 as Soy cape <n ccesd an a a Co y re ee: "ste 3 iy ic ad pes a Pe, Co on fA bes chen? a et gr :

BS Mm ES bot eee mets Ba 4 we ES Bt shee vo we is: ih shed i "> . we ae Co aS CF fs, i) tng baa . es 2 2 SZ tote % Powe lageer spray rey * eve Seve ageee wae, a ti 3 oo aw a: th. = as es ty ES Je el C6 Fey) iva ra a Si ie ' on eee

0. Ae be a per gr 24] ' et hace ee City j rae ; " rapes 7% y bon bo as "ea te LF . ben EE

5 a bs 43 wa oes 4 8 Be 2 é eee 7 Arey " boa 4 not 'nt & rr onan, he bed . poe Es se Pethioner O28 ARAMAIC ° ry if, = :

Ls Baiwean Faden.

sith | awaherial g ad 2 day Ns Secrets ' re + a fe :

Sen partment of Revenue, Ne rigor, E-Rainp, oh ea ret artrisnt, Delhi, % Den:

UM, rac Lies pariment, & Income Tax Os pondent Ray Siiudion of in i Petition under Ariicie 225 of the Con pleased io issue a will, order or direction more particularh a3 Es 3 ¥ of DASSING 22.03.2022 and a date "a dated OF .O4 2082 pearing DIN PPA assessment ned g WAG So he ed :

t ¥ anirary 1 Qe2 apart from bet $ .

Ke & passed by the + *y wer or jurisdict W ras Bone wen y ", z. " Sey . Assessment Scheme, e Poe o% oy a Pood gn ts £4 4 Peal at "rag, tas, rs A a re ee ee ec ca es feb gy is ) ind "ae fr CE one i be op Senco fe te % Sb ge ey on tee o "3 oe senate ee ian 'oth

- Ce re? £3 L4h Cnet a $4, ae 6 oot a nit a 4. Bs "4th, Pn, ve ge ge pad ut a en ee ee ee ee ee ee foe s. ene rg, Jaf gn Gomer Foe ES , oh got PsA a Ofte re Fo < TG wa TS ere ee x sree 74 mn Oe. ony ie wo reel tf 4 Le "ah wee a " ads reece eat Wes fare in ite cn snes aa «ins % ie a; ced w Vp e. . LB bey "herd " rr, a7 Pred we ns a vim, uth eA i nn ane ban tb Ed * ns ne: ae san a a i yeh LA: a geri eran stood : Sees, oe tere "nent siege san id fhe Ion ae Ay, Ieee Be eg ved es ek py SES - ae (as a ee nc? ms aa' Ee 2S fF , Ew Oo GF 8B 2 oa ex an Me Spnaes .%, nape is Ly ore wrtbey, Ley is Seat eo oe ah ¢ % E91 4 Co pee ad tenet ts oe, pre Mtn as a ann ar an) at [1 ant: ne @ £2 th. x iin 4, ee ork 4 inh " ay fee ge eee Pees) ede bes eat Nee 4 oa 4 4 Mae ott or ee eed here wig af 7" z ee fe Spee ; ars cas an as ON a 56 oo het - "Heer a. yon cae) wee on 4 Peas? wT Cy Poe Ch . , Goes £3) ve, heen 3 wey ey re wes boas ee ot My se oo eye ge % oe *e oe yn Fare ay fe - pnd - Fear

5 © as ©) Ae a © 9 mn <n aS ar ae ae an be "EA AS fel ty ty be St la, "4 oe 1G Pane oe Cre ie a cece 7; gee oe a Bb [a ee '°? we 1 y wipe cane cts) cs a , Pa faintly, The jis de | - te OM wee ad Sn eee reg is 5 4 Ce nn ~ th tot Sh. toed & Bi w > "ES ES ce wa Pa Been i deo, ER nn {ar on an, ae lone pte - s he ay bee f A iS q EE fg =f eS and Faas = = 8 ey % i, x oN s :

i aN Ys a nS: re eae din pers oe ee w) rs Soe ise we on '< i eo pe aac wat snehn "age dod eg tL wn wee SES tn, OE pup OM i e ai gm Pa. no e 'nay wf a eg wgeee. fre, 3 or ENE 995 tenes beseers $e Poet freee, x as aw sean Seve Ageee. need a A Brot RE £ 6p ES oe Ke es tgece on weep fees Py an en 56) ee ae eet 5 Cre we "C4 the a os fer ° oo Med "ede ae gree ry Ce cay See, E we ; be om th Se oe ee Oe ey we anes: Ce er, were Beet. Foon 34 & hires % : Yat au </> Sy) tt ed cad 4 B 3 gere. 1 a ft a as fee. ore 4, 8 B66 tbe wee, 2, CS wn ag SBA pnd i tet, pag oi, pat ti, ua tty ben a2 gr iy ee cad ypoees tft any ye is ted rs Neco? Cs china yy oo ¢ £3 . E fees 4 res as ay {f4 re oe bees i Co egeay 'oe :

tad ge yee, a OE ty tN A Se wy | Ee Foe at i aa a oy a an nn nn nn Pre we he pa hs a oc © > oe igeg rm a a > f oy "C3 ox 3 ae a oa vee Pheer, cae ordi fi '5 "gry ey Pom on, " Soe vn % ts ec Sunt tab vet Ca} $ cS tae: wee, ro 4 a" "pen ay PES 3 Penge ih rs Lat ce Se cgpeee Gab toh ad peer Ay pone res Seis ge en aoe ne re % EE oe poten onee aS a heoe: z bend were 1 OF 2084 yfannes stats S ry * gy 'ie 4 x fi T § S ~ & x g A F g ce under Ea 3 3 ¢ A § a S 8 Yt ?

a nN ay ax :

y = Si fA NO ui Nh & se i A. SaSn QMnse ayo ear roy BA WRIT PETITION NO: 9657 OF 2024 Sri Sy TYR Sy SS eto ts AZ eg ah ~ : Sag BO i NS ay ae we ey od oY orinivasa Reddy Manukoncda, Sio. Sr Koti Raddy Manukonda, aged about a8 years, Occupation Business, Flat No. 104, SH Sal Ganapathi Residenny Sr Une, Old Patiabhinuram, Guntur - §22008, Rep. by his son and GPA Nader, Sri Manukonda Sandeep Reddy, S/o. Manukonda Srinivasa Raddy ce Fettianar ANP

1. Assesernent Unit, National Faceless Assessment Canine, Incame Tax Depariment, Ministry of Finance, Room No. 407, 2°" Piger, E-Rarmp, Jawaharlal Nehru Stadium, Delhi 710 003.

iM Yhe income Tax Officer, Ward - 1 (1), © R Bulfdings, Kannavar Thota, Guntur-$22001 Nespondants Petition under Article 220 of the Conatitution of India is fllad praying that in Ihe circuiristances stated in the affidavit filed therewith, the High Court ma be pleased fo pass an order or direction, aspecia aly are in ihe nature of WRIT OF MANDAMUS & holding th that the order passed by Respondent u/s. 147 cs. tet raw.s 1446 af the Act, di. (6.02. 2024 with OIN No ITBAVASTISN 47/023. 24/708 1232907(1) for the Ay. 2016-17, as arbitrary, ilegal, bad In law, void ab mc, apart from being violative of provisions of section 148.4 and section 149 af the Act and also contrary to the circular issued by CBDY and provisions of section 1574 of the Act, and consequently set asite the order passed by tat Respondent u/s. 147 rwis. 144 pws 1448 of the Act, di 16.03 2004 with DIN No fTGAIAS TIS MAF P085-94/1 08 1 Dade Sercd}) for the Ay sO° carsequential praceedings pursuant thereto, TOF 2024 s ¥ NO fA 4 a pee So, eet , x ae im Taper pon Pe fi a thene. Nee "ag, e 4 C3 rats ge ae fon ae LA oe L% iS ee Ay ce, tony chee. Shere + Si é tod "he yer aes, y ee meee oe Yr em ae "ee on a hh 4 " , teri ne, igrty sheet a ess 'od bad ot i an na aes ad ce doa " ' ve Sag' i" gr "Ere selces Meds geee nf wood "gree "A. Sookie Sere yf ¢ pad n dots Fag" eee seers ere eg MS ae 4, ca wipe? waits £% ", i Be Poss "eee Seg zg po , tae OB ye ee ge ' eaeed ¢ i =~ or . t Pees ed ae siege Me, 3 'ne ge eo pe aed oa Vea see oe Foire oe vo rs et aE Sree Bot m, oo ae pe ae . verb few re ha €% a £f oe bat a ge he a B t, (Cot pest 8 soe th! thd eer bron hd = thy eee efi aE mf Be 3 ch ORS 4 ey. sr gre, a are, cree pees ts aes Kane "

¢ £3 LE Powe. e -- ei a '09 sheet eee vere Ae 3 fe % ' aes w i be - "00 a3 gore (on 2%) nine Seat fs as re fove, £3} eo fe hee +e were "tag or £4 ge re hece beet bs ey & ae Woot es €% ee ten bebe ater i an ee 3 'east ae Ce. a on hn yy ey om: ad £ oe ne aS > tee fe a , Le a an a pe Be ad 3 :

Ly tat Pag! hebe 4 ne oe Sede bere : ya ye fh. fe oy CS ol « pee ath; oe hoe oe aces a behew, vaeee CFs eo een den, rebee, wot bP G Lae THE nett rg ae ae Sead sevice n when a if Re ober, £3 we 1 ee eS i de ay oe ad a 8 be fi a = @ fe Sa es wy be, Jo " te fe SS ee ge te ead ae Bo me i ne aa hina teeth a Setes Sean Dee loek rd On beet £3 vee a we 7 Fen) we, 4 F: ve me ey as * eed ae jo . % me Bg yb £n we Ke re aft lene. is a saat eee - viene. os we as see pt ge : pe oe i ey cai, ros sens. deed fewer 2 Sree, fen. a t.. pe, heh £5 Mf J gee ws 5, ty bases i" foes eer "ee hea Pee obone 4, hee inh ee a $3 is, 4 uh toned, os 5 $97 or Lt; tein, he, bes: ad Po Gea ay rea oy t. by ie gee 83 * 'ete oh ax] cy me $e a: » oh ge & a" fone £ an se iii Spoke ¢% gee es oo Teck as ge 4 eee aon i Eh. ee bend me be 4 & tad C2 8 is f fi, Oe we we ad yo eg rs nee cm ae nS, 55 $ oot "dt Eooees ry re e% ta " 5 oe Pee Ee one as: on By ee ee wie bob ie ae % my em, "es oe an Ch. . vs oo : wy pe a & nw, <b a, pt "hE pa ped ee Ay fr, wh a yo aed Kd Wee Baas " on +5] CaS ae kag pa tae 'eae ee £4 ewe an even " a wee Ge leas oe a ge wy ind 44 'aghh ae fen OG "regen : Whee nn: oe Oo ie os we oo OB pee L oh we £23 ! pa on ras any " io } . "a a fe pes 25 be wp es "wo e Bt am aw» ES gy ia seth wipe Co Sees ee foes as Geo ot fat ery Sean et AL oo he io yn rags ae, t ee heer £ wb ey fe he tA we OE feed we me aan is yen. a weno whee rng oe Ca bbea Seee 'et wae rs z wo Bo & mS a % Be Ed FS ' mene A toe Bo wn Sat . Yt fit ye * eee ca Anon hee CA tA ee fon % "eG ae Ca woore gt a we ft %, fore Ci ne cane hee ' a n % iy os at aad "5% wh 'ttf eg ge gor

3) * pa Font aa nd, ge abe seal eete wien ie we OS Gee ey tA ee ee ee eee. % * 4, te oe g pm he es ae " fits te " ~ we Me i elooen pe : x nee ~ EE sped ney pan LES "ug * i ae eA cas ' . oh. Pen a"

tA bbe wok oy bee as oo aa ie hone io wi es oe ti on hae ee I GS it fy fore d Woy bees oe the ne See fo bee ind o bent ia a ae gL tht an w 8 OS 4 La oe ogee, ao. £5 _ gone shod oy BS Aye ee cosas oy ee ag os ia ; oo AY =, Irate on ye nn ed Py 2 aa 3 aes es end us ee Soot nt vas As oe fae wo as oe fe eS a : i : ; cs Riapee. os the am ot bbw we OS sem * we a 4 * ion "Cs Ps sig $ ee .

Witt, 2 gree.

i pan iat fs ee] £55 ge or on 3 P< Bad a & re se "> fea] any ae (Te aa) : i we 7 oo oe ' See " Ria we G eon Bo oh o :

Oo e bon wee a:

n WRIT PET 1T PETITION NO & TY fete co 5 ed seed et Soe "a % pos bone pe 7 5 i feed a oes r :

as set @ Cah its £4 Ape . z kA fg 8 Be @ o nod ge oe "8 2 3 ey we a & shew ce BORE ee th TR oe oe Ee eee he a nn Co eae a ae! ager - oy t% iss we! OG ee hen Be ae he A bon (BE ae A thn = wp Be go ee ~ & se 2 3 3 & aa ge ok we fe oe oe By Hs ge agen OS = ty bbe a a oy mete % ae rs 4 pas & Ke . oe zt Kay gner bool te ie % Z , "

ewe iy seas 8: oS 'geen £ey ie i] oe Ae .

vee aw the 3 ae wate PPTdN Lat SPAS a ag oy bees iy R g % s Assessment Ur Hi Pa a g ON eae s WIC Respondents af the PR, ws Hon, years order ar direct ran g cS S :

¢ UH SUS @ wri, "

fey Art ™ responchent uy yitke HN UTR f te ie fay iS.

Ns Be:

be please ed by tA sOme-fax Ach an ei :

OF al and cantrary to tf He provisions TOF 2024 w < iA NO:

the ettion, ah ry.

RD SWE rw bs eer ae ont of th i further pro N 3 ay a > ne Ke ased io 8 x.

et is LuMSTaNKeSs stated in the afiiciavit fled in su y BS p ne & HN yy yide ~20 204 AY.

incame-tax ef for the £ N N @) Wa dds wt the My i SUpDE ns.

& 2 4 > "s 3 = 20 F268 OF K x WP NO:

x Behvean at eS x OS a Annexes, Mo <4 iy 8 ~ s & be pi tet ;

iS ay at es Pee, ot gke Sea ts ° ' {A aft OF MANTAAMO quasnt a Ras

-

N YS co or ettianer aeagsmaent % yi 4 Sages eA MW and upar Fee "

x AND Tax Deparimias "

Sacdika Venk FER OF GOF fig OF 2024 x x ae meh! Ya, Seni SENT € % By oN 2024 with DIN Nol TBALAS %.

as GOS 3 "

4 OF 2024 siances sat Assessment Uni, in The pelt ¢ y ¥ our may be oh sk Ant, ourt, w A affidavit fled in support thereof and the order of the High Court daisd WRIT PETVUTION NO Sr Vinay KR. Pun LA NO Behvean fe Rd z harial at Ramo, Jaw mt floor, E ae eQng are HE Room No. 407 > RY, N BY Dee aw 'hor, Ni G Bh me bene tOte ney, s & Oye .

i iPY os eo 4, é > ie ey & af x :

LOE 2024 * x IANO:

N we ek ed he go ps AE Sane:

io, PAS Sirs WRIT PETITION NO: $784 OF 2024 Sehween:

Doddagunta Navya, Ofa. Mr. H ajendre Prasad, aged 29 years, Occ: Business, Rio. 6-1-4, Dandy Road, Tirumaia Nagar, Hindupur~ 51S 204, Andhra . Petitioner AND

1. Assessment Unit, Income Tax Departnent, Nalianel o- Assessment aytel se Center, New Delhi, Room No. 401, 2 Floor, E-Ramp, Jawahartal Nehru Stadium, New Delhi. 170 O05, . Phe Income Tax Offcar, Ware - 7, Srp incame Tax Office, Hoe Railway Station Road, Ninduour, Hindumur- S15 201, Andhra Pradesh.

Yhe Principal Commissioner of Income Tax, Tirupall, 1 Floor, Aayakar "

Shravan, AT Road, Trupati- 847 SO?, Andhra Pradesh.

» Respondents Petition under Article 226 of the Constitution of Indie is fled praying that in the crcumsiances slated in the affidavit Hed therewith, fhe High Court may be pleased to issue a Writ of Mandamus or any other appropriate Writ, Order or Direction, declaring the order passed by the 7' Respondent ws 14 Sec. 1448 of the Income Tax Act, 1881, dated 01.03.9024, bearing OIN, PRAVAS T/S/147/2083-24/1 08 1883 19B(D, for the Assessment Year 2078 ~ 19 as arbitrary, Hlegal, bad in Jaw, vold-ab-inific, woletive of the onncisies of jatural justice apart from being violative of Anicies 14, 19C1Mg} and 285 of the oN jansifution of india and Sec. {484 of the income Tay Act, 1884, and consequent fy Sat asiie the same ES RS TOF 2028 s.

Sy iA NO ey 4 .

as tae ee ""% ae vere. oe ae agree wae 7 "ae Yer nape tee , choos he £2 tre C3 ben a An nr a nd aw i Freee, " Powe eee 3 :

, Poe (i ¥ bese . #8 oye os ted ong Pe os we Cp 0% res, 6] oo oe : "gy Roe ra oe bees Cae few: ey [on r% Seen a Powe pe ae Gs % ween agree eed. re % oe feat eee f. tty Spe he ff aoe we A pe re on Gs : tA 4, " yok bere id $4 i wees een, Fea] Ge . ye Goon eG bot 33 heat ot Pad * eas ce eee ey Set Brine awh bese e ara rs i: ade or ry eet Cy i pe " ; "3 i CR Sas Sd 571 an 3. i, ve Esc a oe Soe rad re Faia Same 4 oe rae nn i an a ae bn ve 3 a 5, as Oe Oden See net re oP gigs 2 at Woe ee 4 a we bccn 18 bedlove " an te on @ ed gees we ee mt pon ifs Ge ors a po Oh thee o det Bored oo £6 pees, "ges ws ee wet ¢% w% At Pax' oe Pa Cae Coad! 623 fa oer 4 nid bes he ks is ' beee nn a ay Ca (i a 8 oe WES cy eer 24 £4 a. when: 43 Me os, £% a ae ue t, pore agen As seni' 4 aS Fe BB Bw om @ EE we te oe o a fs le sate te a Shae "ae a "ty tf Esaaaa ce oboe CE, eet - ay 4 Fimsin ; "to 3 it a ty Pea "eeeP iB toe dx: Bree apes as) es P ' ES ya 25 & fo & w & Oo e B® & om GS be Seve 008 Sat wee "ees "ae Seee on bees oF 5. #4 io

8 0% Poa oon, ok ae ene heflee 4 we dooes £ i hod oh A bees tes feos tool a a aN pe becee wipe re nS mnie one 5: ad eS a es ws £3 ths Bs teen fae , a i oe eo C3 one fone fore ee bene rs Ledee 4 49) aed Gove: ye ee whom, egnee oo wo ed i ne nee ee Ege 4 He tae 5 on py te bee ee EDD baat SAB , nr a ane a fhe gh EY UG EA, i Go ne "fe Hm » & ee ana ben ed wes oo "nal rs ohh ut us sere es wot 2, a A i 8 fa He fe eres me ya ee Ee oe ia m o 2 @ a c 'a oe 4 % Lge ™ --

BS we a 2 a a ne on * eG mene ote + wo S, 3 ot i? ie 5 ne es BY be wi oy ny 2 IG $ : pee ce Lo 5 se "Ade s, woe ben 7 he om Meek " yer Meee fee: Peas on fete ee 1 bee bi, ELS Me Sew: 5 ge ES % , mnee 4 ron gm oy wm fee pe, nace epee abe Rg i a a na a a ne ge we fh fae oan ¢ a fe. ane ware. 5 ig oo a oe eB @ ee) an ome ety te Eo GY we Bs gone Hite a os inn 'c ood P tL8 Me, ere tere Gp we Ki . «aps gon Ge site, ae ong te EFS ese eG we ey Ode Bev foe ong ° nd eng e @ oe, : ee Ge es cape gel re oe a orn m @ tm 9 B por 2 ES op oo ES a Sane B tags ae at "B nt a "bea yen, nes oon Pa ons whee wes spot pa wee D4 aaa 4 o% ey "me os? yo. eve ¥ oot. oy praees ¢ "y $e, ti} ae a we thf gre, ) Som. iss: fat 2 4 bole. ps4 b, tae bA ee he Soe on tee £4 ye ag a fad e% iia Sh boon 'ey, er q x a %, Ven heed eh if oe ¢ wet nf Joey, 'ay ¢ oe woe FA yen et te Pe ty Fy ER oar; ac ne , GRO we ge A fe ref fin, ; oa f ttt ytin Pear invent %3 1 be43 Bone ae £2, ta Ls See gt ? - ies ' ' at oot ; ae as a is OE, ng Es we Te ¢ a HRS " oe sa ahaa 3 aad et frve 2 ged ty des. bh ae, Fg sy, ain ie : pr oO ae ae) ae ey ms et fee en cS het PS an ns rn: a op » Te fe " o iS ' bee eee Me, is '% a a ay het Pa Free the ot en ot wt ce a4 % rig a te fe ae Z. <4 bent a. nae os 03 ay C% ve it pa Ko aS Bs 08 Vea re yeee Ke Sy at aA weer GS gag es Se: howe er a nS 2 gen AY Pore "fs Ben be gy O re se, = is "sy oe yee 2 owe "inet po pe Pees eee, ass on 63 ws ed 'hare. * 4 Seon . eee cgay i ae Ss WE wd re : : 4 wn see ey, om lea ia) wy $n tad esa Me td tf3 Ch ay So OS shot be fon 2 [i ee coe oe * bol tht gy ilen wre 'a 3 te f 65 eo Seon ge gn EA " Ele hove = tf nt ty "4 ae sites 4 ' ry $B ~ Bm € & s bs SF ig a fh.

DA. (Fy eos nhs, YY oa on one ee ve whe ee ee if a fece He bans bee, 4 i a & § 2 nis. of oF WRIT PETITION NO A ran 30 8 2 Bahwoor ai ay ts + 8 . Raspandent ewes all 'tag, & ss "Ett, fe ty hy % * 4 wie oe a & by tf ew ay = eo oe @ BY m% ® a vee £ 4B "p%, shins ben, shee, Gore . A chew, heer beer nn we a ae ws om ae yee, aa degen: toe oA rd , re on ae O cs eid tS fies -. i aa ao. as " 'ap Son rn ue nr rd vom, Tile wi cee 44 Be i es a tT tr 13 Re gy ty le ee om CS oe hoo, wth EE " me OO whee cre I fee 8 oe a% + ae 07 or se A Ye eee wie a a 2 - © a @ E eerny a a t% hand Pore, of be ja' es we Ot ge "i OF oe ce a ie "Ee ay Sh Bes : fo aay er pan piss . we * oe baat tte, saline i "heel . ¢ §; heh x vow Cr om 3 OM om By tye in ee Bae ma ESS we oa 2 ros CE » Gh " Ph ae. ie ee ELD seomere SES go apo cn rab es ps coe bee LP ay OE oa A cE % a a ae me £, 4 acon biog o "nat yew _ ek oy te: . ae ORE ; egg et ES . on at hee i mK UO an ane eve a) G3 we ca ae % dob tas fast S of "eS is ane a ae: gs 2 Hm ef Be we ; ed 5 a : é eos oS vies be nvad wee ce ta Zz A Les "3 ye boned oe i pe fh. gen 4S aye % 4 a m, En bp, ns oe Og Nl mie grit ne re wae Bb, Sot pe 'a B&B fm ES rN og Be 2 a Moan Risc4 oa oe pe ' satne Pc hoor a fre Ma OMS a . i roe me we ire beee be Bo " re es "4 ee of go a oe hat & ores eae wD oie : if 3 rad Ki ooel o Sonat OS ay oa ss anes a A 2 set g. ty 8 % g ame ws a a G Dp = to * gee Pond geen: t 4% s z " ; 22 = eeie g5ie $22 ke te & "mf be eS ao : @ & @ & oa on ae aor SAA biel a i og ee a coed re an: Le gn TER ee hy ogy an 1% "her. 5 gn . ef, Cd Pon a oe mud ewe oy, apne oe ngs oa, bt Py RE te i naa AB ey pet nenign ioe nape npn Shaan ing oe a thy ee ar *S a 'f i ES) oem _ ae a og an Paes Se a (Xp 1 ie os nr me ott wa wet ane wi C nS: ee i i Ge fem oe ee Gage Fo a oe a "ye & ee meee tp tee ans) : an eo te ts baka Se ee 4 ign, OB 2 ae fee fee 2 3 tf "ny eg 5 m% ri Se BO

- ¥y g notice | iA oa . as 4 Soe oo % hege, ' Poy Lees ts : See aa ae G G@ Ww eS - fs oe ce 2 Xs wh ef as) a Taal E35 A * a s ry 9 fy Notice No & Tax As 8 Ss g ite : 3 ;

gS 22% 5 be EE ee a AS = es a od ae Bs oe & ny ee £3 poe ton, hak ied cs oh.

onstilution of india & Foes > natural justice, anart f C IANO: 1 OF 2024:

as arbitrary, | Respandent, uss 4 St by the 7° :

4S notice sue

-

G es stated in NQlTBAASTISN4S 1/2028 Qf.

$ HrouMstany es url may be picased to stay Tax * oy igh Oe covery, Oursuant fo th our ae 4 = ee Soo rg r AGI?

Pa Red é SeOr OF WRU PETTION NO:

<.

s 2 Sehwear Tax & SATE ss, Y i ._ Respondents N > IH ogsy 2 My x = ete.

a aS amd 265 of the Cansiitution of India and Sec 148A of the income Tax Act, S67, and consequently sef aside the same ih the inferasts of justice:

% {A NO: 7 OF 2084:

Petition under Section 184 CPC is fed praying that in the croumsiances sieted in the affidavit fled In support of the writ petitian, the Nigh Court may be pleased fo stay all further proceedings, including any recovery, pursuant fo the order passed by the 1 Respondert, u/s 147 ray 1445 of he income Tax Act, 1901 dated 13.05 2084 bearing DIN and ef 88501}, for the Assessment Year SO1S-T?, sending dieposal of WP No.8801 of 20248, on the fhe of the High "erg N 3 rhe geiiion coming on for hearing, upon perusing the Petition and Ine affidavit Aled in supmert tNereof and the Order of the High Cour, dated $0.04 2024, 12.07 2024 & SO.07 208 argumeris of Sr AVA Siva Kartikeya, Advocate for the 4 S + Made herein and upon hearing the Sets Ofer ans Si Yihay K. Punna, Standing Counsel for the Ressondanis.

WRIT PETITION NO: S803 OF 20284 Rehvean:

Smit. Prameela Pasumarthi, Wo Mr. P.Narasimha Rao, aged 62 years, Ooo House Wile, D. No. 644, Peniaiavariqudeam Vilage, Vaisaval Mandal, NTR Dietrict - 527 408. Andhra Pradesh.

PETITIONERIS AND

1. Assessment Uni, Income Tax Depariment, National e-Assessiment Center, New Delhi, Room No: 401, 2" Floor, E-Rernip, Jawaharlal Nehru Sladium, New Dsihi- P10 O05, > Wo fegene a 2 fA NOo OF 2024 The petition coming on far hearing, upon perusing the Petition and the affidavit fled in support thereaf and the Order of the High Ceast, dated eS.04 2024. 12.0% 2024 & 29.07 2024 made herein and upan hearing the argumenis of Sr AW A Siva Kariikeya, Advocate for the Petitioner and Sr oy Vilbay K. Punna, Standing Counsel for the Respondents.

WIRE PETITION NO: 9805 OF 2024 Rahween:

R.VUR Marine Products Limited, 26-8-8, Komarada Soad, Balusurnuci, 20s, West Gacavar District, Andhra Pradesh, Represented oe Shimavaramn - S34 2 by iis Diractar, Mr. Tella Ravibabu, S/o Mr. Tella Bhupathi Rao

-o Pattioner AND

1. Assessmant Uns, income Tax Departnent i, National e-Assesamiant Center, New Delhi, Room No.401, 2° Floor, E-Ramp, Jawaharlal Nehru sStadiun, New Oeihi- 110 G03.

2. The Deputy Commissioner of income Tax, Circle 4 Rajahtniahendravaram, Aayakar Bhavan, Veerabhadrapuram, Ralahmundry ~ 523 165, Andhra Pradesh.

S. The Principal Chief Commissioner of Incame Tax, Andhra Pradesh & Telangana, Nyderabad, Room No. 929, 9° Finer, '8 Bins xc fT Towers, Tee AC, Guards, Hyderabad - §00 O04, Telangana.

. Respondents Pettion under Anicle 226 of the Canetitution of India is fled praying that in the oi rcumstances Hated in the affidavil fled therewith, the High Court may be pleased fo issue a Writ of Mandamus any other appropriate Wnt, Order or Direction, declaring the order passed by the 1! Respondent, ws 147 rAv Sec. 4a PAV Sec. 7445 of the Income Tax Act, 1961, dated 21.03.2024, bearing DIN and Notice No. [TBAVAST/SM47/0023-241 0831121190), for the Agsasament Year S016 .17 as arbitrary, Heal, bad in law, "_--

violative of fhe principles of natural justice, apart frorn being \ ve of x8 wy z court siey ah :

M x IANO: 1 OF 2024:

recovery, { ei Pee $4 % cape ay th & Ge oe foe ' -

a A won raeer deeet ok i Pes , %, lone ee ee ie oy a ae ane ee Se sn, wee: nal Sent kr a yn Sons teeer mt eee rene eat? eee fs, oon "eg Cnt Post 'rol eh it Gao Lh narra, ™ "ef, * pos ue ae £ 3 tik Ci ge ae np von ED ay et "epee. oe ORS "pe Oe aR: a be SF, _ fb wy 2 rey gone cat "rn fe tee, ee Kear ep en a, asd 4 a 2 4 x se %, ee. fhe oo the Lg we Paes wer Cd feaelee .

et Moen va ae en pees ae rut te be fet te td fs, eecad "ie eg, pore Sat ws Pon 4S nd "oy a? we eee ge aa 'reap, ey aes yee 2h ee io, Eee Fa et oe vapet na, Nee Beee.

fen EG SKS Eo bow aes owe ee Sewn @ laa on. ge 6 "3 a Ce ko oe Pre _ Pee goo op " ' a OEE g 2 € 8 is sages :

Kona een ete a "eet teat (7 oh.

O i, te i as " ben 5 Joos 43 rs aa rn an eenee 4 3 eter. * " 4 nn ar Lae th Go Ba ene = TE ios ae wed us bon Se 5 fee rn ana ay GS wf ed a we & ee BR 4h gE ay AND S805 OF 2088 ra x (TION NO * < Rotwean

1. Assessment Unit, income Tax OQepartnent, National eAsseserrient Center, New Delhi, Room No.401, 2° Floor, E-Rarnp, Jawaharlal Nehru Stadium, New Delhi - 110 005,

2. The Assistant Gorumiasioner of Income Tay, Circle -1, Kurnoal, incarre Tax Office, Opp Childrens Park, NRRET, Kurnool - 818 001, Andhre

3. The Principal Commissioner af Income Tay, Tirupati, 1° Floor, Aayakar Shavan, KT Road, Tirupati- S17 SO?, Andhra Praciesh.

. Respondents Petiion under Aricle 226 of the Constitution of India is Hed praying that in the circumstances stated in the affidavil fled therewith, the High Court may = be pleased to issue a Wht of Mandamus or any ofher aporoorate Writ, Order or Direction, declaring the order passed by the 1° Respondent, ws 147 nw eeo. TR of the Incorme Tay Act, 1861, dated O98. 02.2024, bearing DIN, NT BAVAS T/G/1 a 7/208 3-24 108220544701), for the Assessment Year 2018 - 19 ag artitrary, flegal, bad in law. void-ab-initic, wolafive of the orincipies of natural justice apart fram being violative of Articles 14 , 18) Mg) and S05 of the ~onstitution of india and Sec. 145A of the Incame Tar Act 196%, and sornsequenty set asive the same in the interests of justice:

fA NG: TOF 2024:

Petition under Sectian 781 CPC is Med praying that in the a » cycumstances slated in fhe affidavit fled in support af the wrif petifion, the righ Court may be pleased fo s stay ai further proceedings, including any recovery, pursuant fo the notice issued by the 1" Respondent, u/s 147 rAv Sec. 1446 of the Income Tax Act, 1981, dated 00.06. 20e4, ) Beat DUN IT BAVASTISN 47 2088-24) 108980544779), for the Assessmant Year 2O78 t nde Pde ho i: wend iy ending disoasal af WP No G&oe « of 2024 on the fe of the High Court.

OF 20284 e 99 ° Ss fa arg.

N A x a adha M S x As ANG % c WRIT PETUION 8O Sohvacn x ;

:

St » .ESPONDENTIS mS re 4 nS y rr .

RM y worete seoee é ee cae :

* ITEAY

3. 4

& ey deere. AY Notice N :

~ a _ iN an ' See r 8 ' early oy * Q Arisies 14, T2¢1Ng) and 285 of the Constitution af indis & Sse T4584 of {he income Tex Act, 1O8%-

fA NO: TOF 2024 "C is THed praying {that in the clraumistances stated in the grounds fled in support of the writ pelition, the High Cau may be pleased to stay all further proceed nas, including any recovery, pursuant fo the order passed by the 1° Reapondent, ws 147 rAv sec, 1448 of the Income Taw Act, 1981, dated 14.02.9024, bearing CAN and Notice No ITEALASTAGM AT /20e3-24/4k S016 - 17, pending dispdsal of | gO .

SeOurh The petiian coarming on for hearing, upon perusing the Petitien and the afigiavil Aled in suppert thereof and the Order of the High Cour, dated 29.04.2024, OVOP 2024, 12.07 2024, 2 2024 made hersin and hearing the arquinenis of SL AV_ASiva sartkova Advocate for the Pethioner and Sn Vibay K. Runna, Standing Counsel for the Respondents.

WAIT PETITION NO: 10242 OF e024 Setweern:

Bala Sreenivasa Rao Somisetty, S/o Venkata Swarny, aged 58 years, Oem Business H. No. FE12.22, Kericharia Vari Lane, Eluru, West Godavari Cistict - 834 084 Andhra Pradesh Pattioner AND

7. Assessment Unit, Income Tax Department, Nafional e-Assessment Senter, New Delhi, Roar No. 407, 3° Floor, E-Ramp, Jawaharlal Nehru Stadium, New Delhi - 1740 003, ogee, wh eet "Seas ' bape oo 43 Oe Be EB ee a ae ees va & &® Bem &€ Ee 2 & Bo Rg EO o v os , " oe, ae me ; Z 4 Mae, ; ip ade nn a cys it a3 ee Ee ne ann. ko Ee Be pe freee can rh a £ 5 fe Leey a $ Ke % heee agers Cae t i) bees s ip he oe ee) bee = EP ve oe ve op he fh wee OR . a i Me me oe os we en tr en - : : ", " oe yee gen maz P%, Now "ane 76 te At oy Me, sew roa ee bene taper ifs eat DP oe C Sere £5 fe ng Ss nh "Lt Fes tes gS "4 4 teat *. f " ies r 'ts age pes font od atte a ar , ty, fo, oprre fers tS, £354 apne tiyged. wneee is "er "A * hs "ah en coed

"4 iad oY oe; Ys hove Cat nh is ae Se pam gen "agers @ Se fowe 2 babe. a % wing " "Kh oy, cae a wnooe " Z co, mF 2 a a ae Go Co he age MG, ES fy BS Epes hone ; a ey sons ae rd oes we es we te ae A a i A ify Ese one Sa a oe ae, ae ee a a 4 ns a a nn fo 5 " ot wegreg fn £45 tee, weed nae at "ee seeees "ae ca % 'Shown pon von oe net oe Sy» ke, TE ae we P ye nr a ae % i te aa Rs Yen BES soi aa Be 4 Ge tom #8 pe cc a ay : a Ke re hice' ; th pot hee oor po come " iy wee % ome a a a nn an een nn a a Page Lat fon mo , ys p ! -- - 554 cavers : frabee :

ee og ea fo . 2 € B nn ar a an By, ye Tt ve AB = Be & So, OTE uk "ee af ae ee oe kde Pe ae hp hes ee fe UR gee oe ° gy aeeon gn 04 Godin apeee Jen " hat Gh tee oy % * epee

- a an an ans an on an A vo ie : knee y mM, pa go Be to & iS ae er Pn ln Sg } rn See % ; a . £4 4 sie wae, on he Ly ek % aloe pane aie ae * ae hapt ae £ ye ee Ea pe RO og "% @ @ = 2B wes (7 nn ye Hy nr an fy yee beg Gs the "y weeee "% i, seeped; o ge ne ae *. : tes 7 as Ay Lt a GaP nn oan i ne Sy thee, a me tapek a; faa ie a om "es ra 53; asead + oe ihe 90 ae wat ORE Bos a ieen. , tht ot hae oP a ps bon Ge See nr ns gee ES thy O he ts no ne oe es) yh KG A we on Ke. bee bes 'ea we a ¢ $) Seen P% CR: OR ae. 2s Lorte, oe teas mh a 1 rn a ae; nts! 'A 4s Meee Tach an han Me we bene 'seh ooran age Bot « wn, ty in eres, op wae = oy, '. s aaa (ibe ose - :

es "3 ape Poo feng, oh gave we th wet sie rebin, 'eee. eee bers " ar CXS ts oe a fee Sede ood loon wot as eed hee, "a peer ye oe ee a 15% ot a re rds, ris a ree) " ra, *, fo 7 "4 "rate % a ao & 2 8 se & we ee Bb ge me Eh, ts my sd eek Sie wy Oe acy gr the, slow y os s. oe aide ete, . net. Ss, io g be tA eee an ne a rr a a aa ae 4 pases % os 5 ; Soe a Bs a Se ee : ate i? ng "e an? a Pa a i "ae oe a a ee A Ch fe Koodh ay Oe coin 4, " ki ae eee, as 'e hin: a % shee? tebns se e gues ws " er rd : a an se ed the an rh he ae rn ee eee pe » 2 68 Cy BPE ee eB me £% tev' wae ts peter oe 3B. gS Ses £f ce et bea fee 'A As Sow ea 'td. gee ue ae GB ~ t OB £3 Cog SE , nm fren es a a pi s/n ore Sos aS S| We ie ae ee © ee a hee "ES Soe we be Z ner wie EG pad be non z en nee TE wy tH ¢ é xs pa pea ESS ony ees Ugeee A a Eg = He we oe fem Me ee] Us aoa i Shee. ae ge feb eee Cf Fe im Ay Soce grr vee * aes am ee, pe ied % ih, £% Ge vee deeper Le thon wo ; i rn os ees 2 a 4 uy de 4 Lat = oe 4 ae ten al 'ae a '8 see " oo jain os cons m phen Wi ope Be @ op @ ge ee Be eB @ os ire Soe ote . ee baba pe Lia we / hon teva, a G oe ca poser r% ay 3 as bate Ven tek eng bead as nt A a 5h Se es os aS a ae ee Hh i is Lo CS a" tres Ling Nests "ene oy be ah besesl a Tn ee oo me aad gp Bree re FA mie Bs ' i 5 ; wi - og fee NS Be ET ; te ' ends ay Betas et sin, ey a ' mee £4 'oft hee ebay a ety here 3 py Meee os oa wot ap ee wm po SB oe as £3 tat + ie fm 2 iss, cP oe % bes ' 4 wen tend iz ', ma reo, ee hee.

'oebee he toon 4 ed ee pean ge ESS ie "a ae ts Ca ay then if " " en wan, gaye poo as CO a vie ae eeek wre ere a ogee we nw Res ee Fa #3 n tH Ss; LF g fore ree iprt 3 aan - herd %, is Peey the e GE te we fy 7 a in a an a an a foe

- is iio 4 f "A, Lat on ree ieee 214 hes wie e yeee a oe. se a | > a a RO a aa a7: re te me eiere Sigfrs oe '7 Aes Moen Siew shone Heed: ry . a a % area pact haee Srnee ¢ po. + 4 oe. he 3 eee vars . ° Sen we: r mB Oe Me SB ew 2 . ee Be BE i 7B Gow OE OE Gb a - ye ce Je ip 2 eG an nd nn ars isk. pod stan is] f% hon re rig eoene 14 ct acl pans wa ay ht hed % prt . Ae me te ory a mt G@ Ee He uA Be is an; an > re ae o B ee Se tl me 6 FH & UG be te ea bol eg ee ; hee ay d ae wm Po nee ae ate ted 3 mot oe my, 1B a Ben ie . be ae ge gs, of, we get AY oe. at acs: ce ~ heft Go pe: 6 wh tty ge po LA we £5 ao Ae ns Sod ied acsen < aCe Sores Sace i th. € ; & fn wae Bw nan ge & t ~ fe Be 5 es arms At (Cad Be ans pn fk ow 4 eG heat Le $3 Ly a wes ke a see othe o i Say vegee pore tah ro oreee: . che. : ( oA 5 2 ; oo ° rE me & © gy Yee os Ste, Om teks TS "ngtt pe : . é oy See HA got ee reeds oer Be Cy ae % cae an [a biokes 'hens vane KE Po Hy a - ; " 5 ; %, Ke bie , oy a car ar mG <p oy @ eo eo 8 oe py Ma "ye i" a nn nn <r My ge : ar a as: nn itn "6 ey 2B & ge OR ie i Bf BS py Oo F fen f é : ee ; ; yoy " zx th O gp eB 'fy Oh a: fe Sn a Ss) 3 enh i ? on 'ny ve ae ° 5 a ns a + ree: we ee nn nrc . Fe 4 FE ~ & » & &@ B® 2B 2 & i) 2 ou & @ tes 5 4% leh in ose hen a4 i> 33 Bd p Bb Oo Gn he & BB & Be of 8 B & B : % the , nr 6 SD © YW fe 4 af OG.05. 2026 & 22.07 2084 made herein and upon hearing the arguments of SRLAVA SIVA KARTIKEYA Advacafe for the Feltinner and Sri flay «Pura, Standing Counsel for income Tax for the Resoandents.

WP NO: 10349 OF 2og4:

Saehveen:

Nig, Sesi Addaca, Win. Mr. China Samba Malu, aged SY years Oce, House Wile, Ria. 2-1S/A, Ardhavararm Vilage, Perarnpeta, Ganapavaram Mandal, West Godavari - S34 198, Andhra Pradesh.

a. Petitioner a AND 1, Assesament Unit, Income Tax Department, National sAssesement Center, New Delhi, Room No. 404, 2" Moor, E-Ramp, Jawaharlal Nehru Stadium, New Delhi - 170 065, é. The Income Tax Officer, Ward 1, Bhimavaram, incorne Tax Office, J P Noad, Sivargopel, Bhimavaram - 534 S04, Andhra Pradesh

3. The Frincipal Chief Commissioner of income Tax, Andhra Pradesh and Telangana, Hyderabad, Roam No. 922, 9" Floor, '8' Block, 1.7 Towers, TO-2-3, AC Guards, Hyderabad ~ 500 004, Telangana.

Respandants Petition under Article 226 of the Constitution of India is fled praying that in the circumstances stafed in the affidavit fled therewith, the High Court may be pleased fo issue a Writ of Mandamus or any ofher aporoonats Writ, Order or Girection, declaring that the order passed by the 1% Respondent, u/s 147 rav Sec. 1446 of the Incorne Tax Act, 1861, deted 09.02.2084, bearing DIN and Notice No. TRAVASTYS.447/2025-24/1 OBO7OS81104), for the Assessment Year 2016 -17 as arblirary, legal, bad in law, vold-ab-inifio, violative of the principles of natural justica, apart from being violative of Arficles 14,181 Ng) and 265 of the Constitution of india and Sec 148A of the Income Tax Ast,

186), and fo consequently set aside the same in the interests of justic ' B es . 4 fin yn ' ay i we eG ED 37 Ge 03 a oe pe ae teow 2 oo ee we po Le A ee Ra pe pe ieee few Ea) fens seine anes. pot hore. hy where hewn vebieee, eee ree ye k te weer Med. Pal foew eel - ae wees terete Foe! iy ewe, eS ee a epee " a oe ae ie ei on be te Peng, oe apie, oe z pees. tags a fone ~ i om Be om 8 Ss an a: 6% De i ¢ foo ho ne oe af i ee we es a pe fee * 2 taen os bs "h aan os sa ¥ 34 o Lh. ath" ; dave wen oe Be pe a ~ 5 A jo a ou Meh, Es wy "Re ae es 5 7 " fon Sate Bae 2 ed ve ee rod on hoot herd tt ie "a ye ms aN Cp RS a 'af , . em bove hod oes me] i py eg boom of wie ets oe % Me gs *hege oe he 2 oe 2m Pe we 8 & BP Be Bos : 6 & z > Pe a, ** ger 7 wee s " pee ; an yee a in a a an Od : ef © ee veer eo toon, Sse Ch: oe ats or on thy So an heer rs ge aa we ee ea ae rs ven send £45 at , eo feos bots an gry 33 ee oe on & DB mn &, @ ee BG ee 3 ", } 6% AS in i pe, 'ay ees ¢ $ % " poet fom HB £8 $e oe th B OF Ge oo : oe

- See ee + hed , Be ge i 4 i es fn ee ko wa Mee mG é fe ces te 2 0h RY "teh EE ty, thon me os ae te on Cy. pe ponte re ye ae wt a ine a Oe yy Se . oe nn cd ; f re wd ee a wo he c id ea A sey re a ES " oy Je ae "p%, Lud ie aa ae § 5s nh road ue ma ohe s " ' E a Ce "-- Sado: pas = 'e coe! ae eee y y Go ee - i a, Sec sip ore oe i eh Le, a, > ad iia es te we "ee aa tee is CoP os buon ce ue ey oe CER aqere a as ' be, os heer ws iB ; t a 7 : eer yrs . a oy feee it's pes ¢ aposs ran Spaee * . fhe ee Sie a 9 i SS a ans Be oy we i: rr nn We a ge: , : ves ie : ees bon oi ae oe oy Me en <n 3 te be ws he ei peer tf. rs $b beeg os or fone ger A bd Gt pos @ iioen % there ET As read? et ac oe AY ate ae ee LD J 'i ry 195 ary rn - i nn ns ans os ie A i 2 woes i 'aoe oe nS ey Pate Lid we oP lhewdt £3 thr £S Atty ca aie teats Load - + ane a ri vi 2 "oh iinet ¥ ote at "Gy Sea reat seeed cong . oy ae 4. es an weeee é See a 4 ke Lo ain ad ~"e% Tei Jigen we a ot3 oes, £ bois bass ws ee vente oes 'eee we 'egeey SA ei oom ere of gene ey, rates HY pte. i} fir fe 5 a 4 yes, ney « a foo wen ana ¢%. eA is . ; Av Show si aes x Serle we yom, OE Sone ' My ee yn peer kh ° Seber: ioe, ete *; were Breet, Fy sheet bed bees fires yee Zz i' ageee. rs, a a > a a nn fe $ " & wh ty tm vg a 'nee! fener as Ms Pee One % free 'agg * reat a veg ite meee, or, 5 Gen 8 the ap ans 5 rr ma Bit, wee a rn "ee i, es a ae ae as ee Hh vite reget Exe SP Bros Son a gn edt ee {Pp ngeen AB ae the fase ey feos He ie ee rn oe ue Ps a3 , hee ghe a ca i ts eS poe ry g aang wette 'at poe Maes 'nat a any an wy 4 iM "gs TE, fon HE. an nn pet ge ane 5) t cae eed ant o ones. ; ft x ge iA heed. 7%, yok sypree 2% * Bess Th age fy te When he ah bier, thoes oh ye ee a Oo Pa M: aa on, preee. 4 oo gee Ka reek % 7% fee. aed + ES seagy odd prone ie ' e £ Gavel te be i ee Sg & id Sutin is ee ee, x on Sed 'ss hae Z 4 ve oe ge Pee nee ~ GS ae Gy Mh Gy nn ae i ae ei w TM" & oe ia wit Shee, 4 fone Roe BEM a on) ge Bs A tee £4 bea sheet a rags Che 4 tof. Ben, 4 ae bab "Ee Ye 'adh fsa] Sy Lad ore, ae? grr we SB ge US iB ah a oe a toe gg Ee aa a xe, % ye oe 4 pe oe oo, ie EE Fe 0% te ie ew see, on ae a ; A tees ie Vga Sade on ", t, a fees gee 8G aaa eee ee ey ee S 4 & cath - ey wt oey, Mai if 3 ome Oe ee aie ' 3 % wy fay iy on ey Se oe the poe bee -- sere nee ft vs . "KB Zé ne ne aaa sn, TD ae Lass $ tema toys fer pane ae LG Poe fan ' a fenwa we pe be bncne : Te en pa ba ' 4 * ca oe a G GC oi Taped ZF ¢ sente Lp 4 *, x ee ax Ba "y 3 "

% O28 4 st rsuant tc & o ee oF 8 a FOIE T OF SOSd Ne st of i€ Yenkaio Wa Vari.

n 2 he .

:

S & te Ag o a Ni 4 3 he hy o y, 3 oy 4 ' g bs ', ped 7 Pete iss) org KE > . . zB rr a ne nS on bee EE ng BD in 5 en cs eon a é i , L pe signin. $%, Px ge a ; BB "a & 8 a "

my ae es BG M2 Tee ME io :

vee! adgoos e% Be Ge *; mpi a a 2 IA NO: 1 OF v7 @ ' & 2 ;

SM v et 3 Hehyresn:

fe YS re Pe.

Y $ ' & & g ¥ g WWF NO:

xs So .

s aN Bat N

-

\ RS Ne a ry a on a Ve ¥ ReSpondants Patiion under Articie 228 of the Canstitution of india praying (hal in the crcurmstances stated in the affidavil Hedi therewith, the High Court may be meased to issue a Wil, Order or Direction more particularly one in the nature of a Writ of Mandarnus, declaring the imougned notice issued by the sne Respondent u/s i148 of the Act having DIN and Notice No. YBAIAST/S/148 V/20e2-25/ 1 O826589e8( 1) dated O2 - G4 - 2022 and the oy consequent Assessman! Order passed by the Respondent No. 3 uve I4? read with Section i448 of the Income Tax Act 1867) bearing CIN Na- ITBAIASTISMAT 2080-24 10822517901) dated 06-08-2024 for the Assessment Year 2015-18, as arbitrary, ileqal, bad In law, issued without luriediclion and barred by imilaiion and to consequently sel aside the sane:

iA NO: 4 OF 20e4 Petition under Section PSY oie fled CPC praying Iselin the crcumelances stated in the affidavit fled in support of the petiion, the High Gaurt may be pleased fo further stay all the proceedings in pursuance of the Assessment Order passed by the Respondent No. 3 u/s 14% read with Section i445 of fhe Income Tax Act, TS87 bearing DIN No-iTsy 24 TOSS291 1341) dated O&-08-2024 for the Assessment Year - 2018-46, .

te Q SGT af ZOS4 an ihe Ale ay hy, ome eh) ceopee seen 4 oa re be rob sandin 9 disposal of WP > ce The pelican coming on for hearing, upon perusing the Petifion and the alidavii Hed in support thereof and the order of the High Court dated O2 OS 2084, TROG 20k & TSOP 2024 made herein anc upon hearmg the argumenis of SRET.PRADYOTH Advocate for the Petlioner and of SRIVUCYAGHNA DUTT, Deputy Solicitor General of india for Respondent Noo, SRE VNHAY K.PUNNA, Standing ¢ and 3:

gure! for the Reasnandent Nas. 3 ° * * OF OF 2024 s SS 3 .

* WP NO? 10 Batween VO ASSeSsr & y *:

3, a. Masnondents 4 23 Pree a of Man hare y oP eee ¥

-

{OF 2084 on, and SS fer urisad:

~ n = ve % 2 (ANG nah.

Os4 for ths q ea re a x Vd ~Q ay, gated iF é wher.

Pat Respondents ndia is Hed praying fh SAPEy AHH Arye, INAEED xy N & hi, Room No. 407, 3°"

ton af os nS BAS wr Sy orstiu &.

dium, New Delhi os ae mM ee .

N ;

Ne a y ¢ § 4 Ps Pye AND PS.OF 20 "Ged KOK SS Tey N SRUT PRADYOTH N ae n for hearin ae me.

© o meant Genter, New Os ide 228 of fhe C AAR {9.08.2024 & Ramp, Jawaharlal Nehru S income Tax OTH fied In support there O20, Andhra Rr ROSSz OF 2084 sumsl s x Fhe pellian « is Relay y ie cory i f be meased to i O02. 08. 2024, We NO Sohvean:

a & ae) i ~ = woe Sa ey HEPES In = Re xe Tram v vt :

SOR 3 y RANAAARENANAS oe x Bet QE £028 2 x LA NO an a a ko Ba EE SI tre t whey of eal eet ed niet Deere. ere eo spre a4 " eee.

n f oe Hess: gt a si Z fone ZB cs Bt "et hy 7 he! yer ge "net Saf we sit peed £f5 ge ee mG oe Ee ES a ¢% pay, OM, a bee .

a oa By a nn Fs ee owe, iy 5 ee oe i , of ee rs a jn th se) aealee vee ore torts aan fetes a g oe eee, tert: ¢% veoen bine ee! : 5 ne £ Se 4A hone z eo eet va ES Mood et ". eer Be ae 1 ten 3 oO 4, on JS oo E ¢ a en © ee ots a ¥ of es Ireoe fooe aden, '$ran, "yf ye ee se uae ey ie 3 oy ey a a { ' i wee oa nn © 2). a a a on, SE nr a on fe athe pases Ke <i ns Somos! ry fy we om, fe ay yet ann i 3 & a Ley eA fae Lt o So cteee. 'g an s o tami? a a = 7 on rs arn i fo fe we AO > % . A £ iM we UE ark ap ee ; ' % a fran. Pou: 'e ee ee ay G , ah ee BEY ee a ;

wm oo Bas A fe te a 3 ae gee pen £4 ' beet £5 toe. 4 ° voce 4 dew dese ae be wine hed ry a" 2 Spe ogn ; " ! igen na mr , nn a: oss coh * pees % eG " t "nook ° ron) " fe tee pase aot % ' age! Ae corte. - te 4 aa (ae igo we bern A siete 2k pate, 3 eb m aan ty RB tt Foe oy Ae 'ea for ge PE we, OE bas ieee ity ager cere Yad beeen 9g ag : ng" in "4 wy aed xo ie6 io fod Santee fae * fae Eaaacl hs *.

yee Se" » "Fo [nan i nn poe 7 a a oj a 6 go MO tg Ege eee .

ced OC or ars thew Ab es nye ee ee Fo baba 4 lnhtoe Me L, a --s % ane: Bren Beg ths ie & 30 ;

oH g a Ne ss pe aE hy A yee ; é % oe tee g % remy one bone fap Lea oe ny am) 4 Ca ge wm OF ig or i rn a rr) Fo Bee Te ee we then & se ' oot th PPS ie i 82 ge gy Bl Bn OR ts sn ir ome sal, BO uy ome bees sree otk Fs ra § epens we Cr is , oe fewen 3 Sd 4 is fee ro : Si fete me od ) > a bee Ce (ns a rn A on om f fre ¥ pr how.

iB 5 rn -are ae Co Me ee Si es ee nn an a [ae z ay oth as 8 ER ag wa bee Wi ne ae) Py te eG seek on ao Bon fe, Ls. Bok pee eet. ae : 44 ane fae Bt te wee fae agree aes tree ee me Sane A, ent Pac nape, hein, fee aa cS i es oh CS = Bo ess em a8 is te a ae ie ad Raed then - eae peak pn nee; £% ge aac 70 SE ee Ps B & EN C it S20 8 oe 5 aS Sen sn acces ey : * P om a tha A Ks mood we te OO 4g Tee ae oe nS a an Cn ae Ni BS oe + ig "fy af ap De ey.

x x Between

1. Assessmen! Qni, income Tay Devartnent, National c-Assessment Canter, New Delhi, Roorn No 407, 2°" Ficor, m-Raimnp, Jawaharial Nehra | = Stadium, New Oedihi- 170 O03, YES 735 Office, vib é. The income Tax Officer, Ward -1, Shiravaram Incorne Tax Road, Siveargopet, Bhimavaram - 844 201, Andhra Pradesh

3. The Principal Commissioner of Income Tax -1, Visakhapainam 2° Mleor, Aayakar Bhavan, Daba Gardens, Visakhapatnam ~ 530 028, Andhra Pradesh.

Respondents Ration under Ariicie 226 of the Constitution of India is fled praying that in The ciroumstarices stated In the affidavit fled therewith, the Nigh Court may be pleased fo issue a Writ of Mandamus any other anprooriate Writ, Order ar Direction, declaring the order passed by the 7 Respondent, ws 44 Sec. 144 raw Sec. 1448 of the Income Tax « ct, 1961, dated 13.02.2024, bearing ON ITEAVAS T/Si1 8 7 /2088-S4 4 OBOR 7 3554i 7), for the Asseasment Year 2078 ?

~ 20, as arbitrary, Segal, bad in law, void-ab-initio. violative of the srinciples of natural justice apart fram being violative of Ariicles 14, 191 Ng) and 255 of the Constitufian of India and Sec. 148A of the imcame Tar Act, 186%, and consequently sel ase the sarne in the Interests of justice.

IANO: TOF 2024 Petition under Section 78) CPC is fied praying that in the cimumelances sialed in the affidavit fled in support of the writ petition, the High Court may be pleased fo efay all further ores seedings, Inciuding any recovery, pursuant to ihe notice issued by the 1' Respondent, ws 14? sw Sec. 144 nw Sec. 144B of the Income Tax Act, 1981, dated (4.09. 8004. bearing DIN. ITSAVAST/SM47/2083-94/ 108087383954) 1}, for the Assesamernt a oe a wy * fe he a ee whee ye " ns. ware, Got:

an gry Saat ica Po cate "4 ' ao . ts pee a gy bea wo ae fags ts el bem os % 4 eer, "4 th a . i Oe 34 ne "ged foo ce ee on -

"a wt, al " a ie £ Cs a ay if Pe ae: bee w ne OES og co a Be & one baad 'atl ten * ' ee eee Y 33's We 13 ee wo o Ot oe xi he (a md We rt % iF ee ' nat ' bee? wh . ae » oC fee up £3 a ff Ce i ee - me, ae . Son in is : le i ee, "e wanes: oo fore Se fi 3 Se a om, os Se a ee 4 CE peng' * bee is go AS ws ie bss . % ra " ae. a3 : face Ait orn 4 4, en & ed Pes om 0. "4% atl eb, £4 Co ? oe a tod ~ ae rr : an a bed alg ; a 5 Ms # a werk heen £. he oe "a ce s sd 3 " tes aon coe ao grees, £ gee a eet "} ewe treet: m © € gen Pawel ey fod : id my eR Pa er fae ay ; 2 be « . A yee vey a he ae 5 [a é ng fae re be oy i, ae is B&G ee * aan B » fe & & "

oe te ue "AE be pe Ad eee, weber BRA tt : goal f : bod o er eis) i Ke _ ge t # aa ms ge 'wo a cd uy bone ee "aed a eo 6G q ae peg L we & @ & Be Sao) x ie ge eo Le ee arcs fe tt Boe pecoed ye gg wi 4S me og ae me gm SA oe a eis RA 4 4 % ae "3 wie " heen ton oo ig thee 4 none. Ce tae a pe eh * . Oy ke » RE he 2 ® Rs ey we ae we OE a e fe % ° ewe ee ee a Seve to, Sad Se ne i" we Ser be CO © © a a a? rn ta @ & EG % ress "Seen. a4, hoe pe na oe Ga Tong eo & FG 2 FB ss fe Sie a frre tere Lit [a Sat Hepa tek v4, £3 % bees pa ie but , "f thee ee ea ies ee ted hen' Mey as Dane ae pr no head Yeon ot reve, ne ae it oe oe ee bane, 2 "tS th foonn he Pa! tA Lan rn ay £5 er yo fh seen ace 5 Nal to ts Riess foe Co. . bow. vere, re Lah oe hs ae eee a be. re Pog oR bode goer % ee a pees o ae oS a 2 bon pee 'aves? ey bod weg i -

"y ° aos at nee a sent Peer the : Cong EA, ee ob we te se ae ae tf . 1 be Ese T% r% fee the ; oes ah er oS tm eae Bm we oe 8 fe, Ot a ES rs os 3 cm _ foo. "% A yer et ye ft wees nee Paade: tion, Po QF eK nent g pee his ae fo oe oe ae " , aoe ae G ee eee "oe eee we po om ne? fe he ae iy "tS e% ra ay fe ' csied ig i? tht wee ra Be Eee i, 5 2 Ss oe i a, COB Le ge Pa tiaa a4 : Siew. os £ oe ie 4 Ease fe as op wa FER y oe @ a ee Oo feet ae a 'he ee oe CS Ko oa 45 oe Bo GF "8, a, i 7 2 had im eee ei 2 Lo poeet i "4 oo, taper ves fee bod me "ws " we OF, og he sf oe mt mo > r i ets Bm bait taal ne ee ee 2 Lo, 7 pete, a | rae aL rs ° a wail i i Fie Pas res win a a tog Bes veg heed my % ey ae) os ff Lorene ay a £3 Fe we [an fg et i. ig % wi rey i Ost ro Peo be wn "0 * a ih ah ' % : % ot Bon me EE a 8 a £ @ 4 . x rest : iG Pere ive | oe a tb a5] a ps ote whee 3 Ke zt res € #7 aheed £% eal a. 4 / te Eas ee ets ere as o Pe, "a oo ge gee oe wenee Se Shere 55] veer fay See

3 ~bbe8 & 2 es be we te A "hye ' 'te, tere as mee he Lap nee " ot % i ae aan | mms: "a a ag i igerd ne is td % iat poe ek heb Meee. ws ms $ a ue io a etigee de al 6, a fh. Gs x4 wees Siese J8P seen on :

coy wh Ke "<f . & ££ Ke ms & OT Bs aw a £ ay €& E i: € ms eee fe %: es oS wee "et : be

4 ce in ee fo ane 'i ; .

Rae ay & % B 4 net rm ® 2 shoes, age Pond a) ff gn &, ey ey # - ee eh fee ;

- rhs cal rd Na ee % pate a fis > ' Eo Bw SB & eB we B & ce ane wR OH j 4 fon i ke & BD a1 & SEE SB oe jee ade a y Bde en OY we ot 3 é ad o fo ageee a het ° fin, $ see ee ye coms , ia G cs a 4 ke a Kea wet co BY % he Sm tO.

wns > Aen isd Pas.

AS PRA ONE toast hearing [TBAIASTISA47 2023-24708 8582584}, as being void, legal, fon Shae Si oe wey xt oe eh Py pee hiss Sis EY tS oy arbirary, without jurisdictinn, violate of Aricie 74 of the Constlutian of India and sonmsequently set asicle the same, IA NO: 4 OF 2024 AAA AANOCoo i 1 OF 2028 Petifion under Section Wt CPC praying that in the circumstances slated in the afidavil fled 3 sumport af the petition, the High Court may be pleased fe stay all further oroceedings including collection of fax pursuant to the order dated 20-05-2024 * hearing Reassessment Order dated £0-08-d024 The peliion caming on for hearing, upon perusing the Retition and the alidavil fied in support thereof and the order of fhe High Court dates NGS 2024, 19. 08.2024 & TS OF 2024 & Z2S.O7 204 made herein and upon hearing the arqunenis of Si M Naga Deepak, Advocate for the Peitioner, anc of Sr Vibay K. Punna, Senior Standing Counsel for the Respondents:

WP NO: T0635 OF 9624- Sehwesn:

SH Sal Srinivasa Construcions, A partnership firm heaving Hs office at 7/236-2- & New Krishna Nagar. fy Kodur, Kada@oa 876701, Andhra Pradesh Represented by ifs Partner Mr Enugula Ravi Raju, Sio.E Venkata Raju, Aged aba 49 Years, Rio. Railway Rodur Petitioner AND }. The National Faceless Assessment Canter, Income-tax Department, New Delhi, india s. incame Tax Officer, Ward 1, Kadapa. &, The Assessment Unit, Incorms Tax Depariment Ministry of Finance, soverrmment af indis we ies » i ib ee P< gm eo «4 Py | there ge £3 gi Sexe Sd pat roo" neta e4 ap Sok es os, hee teh her Page ae: i : fsb the open fsx) re whet E73 Sat 2 fe Loco 1 t oon re, food 4 ' if a ee ee a 43 os At : a a '~o g , % : a An fe eo [a rn a A a whe Poe aod as 4 "ener 3 ns ee ros ann ea or Soee: teeet fas) ein, pes oe pees Cy tf hoy Og Sagpee.

me 0 2 ary rr LS ewe vere $f4 < oe: v 3 * a 5 :

ve wed "£% Ze £ i] Ya: $f we % fren hy Z wae af s 'i adeno. mped ee a an . 4 mn ye ee a per wo ft & bP Bw mh ow a a ane oe a3 Sn whet £4 "Rr wate ream ra} sone MS we al oS BG aA my rr an. ee 2 ge os #3 "Es gees eat poe a rs dete z £4: bee an A i = ; a - i Se a a i @ * 3 a i a, aod "e a a ee an a ann ay see egeay Se hey, Sek _ aed Lat eae * ee vr teat we i Ke eds pew ne as 5a <7 or a Or rr OR 5 a a an a th hoa fk 5 a es a neon oh, th pe . ioe ' iy es hon sate a ae fan pe, - coi Seer ie 2 ee Cages "a coat aed whee : flee ". % a whe, cre be, Long ee Senge eB on hin gg eI tan, As te 's = Ge Ree ey iam "3 4 wo Bs Ey ppg Mee an Oo pe eB can an ma ae wrens veee ped eee ageee * oo Us gece - Spree, re aa oe Leen a, A Doce beni 5 a t wt hers a a re oH i ED oF wer agaee oo on iy pate rr fee My fave ry Lo te SE em OG or wm fy Red (rd an re £3 a is GEG Faye we Bes fs nO ¢ Kooba. She aad Loe an sapere. owt eee, Seat eae we i Bf ger oon nat "he th FEA ees ageee. eh ay VR Ve ee Re rn ae :

oo vs be we LG ive iy SE + 4 on ios '4 Ly 4 GS pgs, oe we at % ee) Co hed £ etn Lecet oy 4 the is fey, £ sooey os, neegp: ZS tS tae 5 ss and we oo ws Bom HS RB we BB a co fer nn os fs SP agi tee GP naan © ee nge an en oo 3 Oh fe OM Oo go Ud "Yo a a a BB ay BD yoy, eo pone <ahee 5 ih tA Seee Cd P io yer pote ne ta. bed tee. Poh wae : tis Sipee. ¥ 5 % en a3 wt Es) os Myer hitat in ¢ oad Pea $ fs, sayet a a a agers ge fits cnt . une ve oy LA er es ts G4 Fe "3 bece Dood : ¢% pes 5, BS cbeee " : 5 oat Ly seme "4 cas 'ad er pn oe Saou eo Linn Seri ONE tut % GS ye oe ws it LA es ae nn oS wa 7 eg ED "fs Bie OE Oe an 5, HE rah 4 a ' bag hay i is a '4 " "2 i, & 8 2B 8 8 BB Ww th @ «- @ Le "ee tn tn, Lae. 5 ba oe 4 Poe we GO ee wn fone Cink ns , tee gens To pa ve yy it op "aad ws ind tes fn pnd yom ¢ to OS an # * co wleee re * 7 y 2B Bib ., Be ¢ me Bom eo og as Figs oS ge a ad Ce ESS toe. £% BS pm 4 'ef ; fee a ed ogy we i FS ry gags pel oe me yon Cag 4 Metea, Se evs het apne ae fat be an; 7 5 an rr a ri an * a ne rr ot 5 - : : ved z 4 ME es tS a ey ee © ee a Gy Bs 4 ve spor eee ee en a t "set ee figee nn" % ws ie * a pee 2, Hts lee z ' 4 "eae 's 2 * " ef we ae es Bb er: "we aS hy ra ea a uy as Ga we raseee "4 Sean. eG ee a neh CeO: ess. on Om 5s nr 2 1 dee ; bites : 5 nan; a en oe * wy ee Ee ME ES, id GE sae ' vA woe is6es é Pes a 7 "C3 ad "ae er nerd 4 ee ween Eee spree ob f 645 me po C5 bore) hot ers tee 4 1 Soot pet eet SE ing A og Cogs ah mig pee : a, oo teee ; weg Eien ; Sra?"

i web ee a nr an Roe a an % ass os gp & & na a ee ed GQ we ge as fe g a3 4 ve 2 ate as g a yn 6 Soh Ieee ' 5B 8 BO & 8 Oo ma BS 4 a a a SoS a cr or Bp nn a? a ne a on a a a a or ec io & & » & RB A ee Rg gee. ~~ "i cn <a, a 6 a a Ge gen fer "he " o> ~ "et te te B baat minty peas gy we, #3 sagt a gee ch '= B (3 oe id a ae - Sone ne ag "oe & Gt ye Oe "2 oO om MY Saws g ' hs Be an) "ea E en Se Ue RE ean oy ee cy ey ¥ ay ee seed oy Std Lad moon. Son, jeoe PY ie fon orn aaa £4 Bee ined "yf as 3 WE Tonge ee A re voli be ay TES i ars 59) rs ta ern ee $3] ae ha BE me Py eh a bea + ' , a eng es 6&BER £8 & & & f, Se 2 # 2 7 Fedee pe crs "eh, i :

tthe % oe tose Wy Ch > teh fo WR NO: T0638 OF 2026:

Saetween:

3s Viral Gopal Apna Rao Meka, Sio. Meka Simhadn Apparao Aged about Jo Years D NO S-21F-1 Kolapadu Estate, Nuzvid Mandala Krishna-S2ts04, Andhra Fraciesh s . Petitioner AND . The Nationa! Faceless Assessment Center, Income-lax Department, caellty New Daihl, india vax Officer, Werd SC}, Visyawada

3. The Assessment Unit, iIncarse Tax Qenariment Ministry of Finances, Government of india Respondents Petition under Article 226 af the Constitution of India praying thet in the sirsumetanoes stated in the affidavit fled therewith, the High meased fo issue a writ, order or direction more particularly in ihe nalure o wit of mandamus declaring the order under Section T45A(d) dated Q9-O«-

2062 bearing [ITEAVASTIF/48A/2022-25/ 1082590895), the ponsequen notice dated OF-G4-2022 uu. 148 hearing [TRAVAST/OMNS T20es- 23/1042818130C jand the cansequent Reassessment order dated <2- bearing [TBAVAST/SN 47 (2025-24063 17S40Q), as being vols, egal, arbitrary, without furisdiction, violate of Anicie 14 of fhe Constitution of India ae and cansequenily set aside the same.

Fefiion urcer Secfion 197 CPC praying thal in the crcumetanoes stated in the affidavil ed In support of the pelifion, the High Court may be pleased fo stay all further proceedings Including collection of fax pursuant to the Reassessment onier dated 2200-2084 bearing ITBAIAST/S N47 /20280- Vyen. 4 seine, we Co i We fn bee a ; nan a "eg a3 wo 8 & @ i ee LY A ® a & e i we fy IN soe ne a re ys fo a an an en a a a an u be a Cpe ma @ £ Be an : * 7h, re é af , vp, oS : fe ey nap, ees a tthe a Go ws we ee 4a ye a) ra a i, a a oboee rn a now ee i OE a nn ns a a ' : ; : we agree "pet he mW iG un a on bh. ns ae wa , Oo ey Goa t fi, bade ee see TS vo "yee i i a Aa on or bs 4 & Be 6 te & @ es ry we TR he OE a3 rs rs we Ug ge poe oo Me he Co S05 an " a et te £. 4 Le ook Sea Hew £3 "ae pat i Q3 ps " oe m 8 nn "ne Sewer Lh. pe po 4 4% al aeons ta as hb te B * (om (3 - * ve CS r , @ . Z 4, , 4 oo a oe Be an ae SO the an, RED ag. a a a ae: Pr eee gs on rian eed ye abe xu Ke on 4 is ye a, beree ei isd can a es 'eet an ek £5 ae fH ee a are on Re eee on Eeed 5 oe ; fodite, os atee 3 : o OG wd we ge "a md 'es tm Bo as Ly ey ee hake Ct EG % ood * os os yee ° 'ste Cee bosaed oo * grrr £S oO te, 5% "ay gree ee os ae a a £% Z ie ; "g te tA toee A es a ad el ed is gern nea on hy we ; Mm Ff i oe feos heey eon PEG '<7 wot ete bad tm "agri oon tome oene pod My res Beoe 7 &4 7 "aad rh a wooed CLP - - tind "ag ih g Sak pee en, in ie wee ths 'ep the £% n% Say . wo 1% ". £% fr, Yeeee Qe "el a bt & ect + ee 4 we bat 2 vee os fone eet ne no £% fone ce Cp yee ea pone tA, ee EY 2 tft reds ist oGot pe ee es : rr n> ee #a8,, Pid fore be gt "

oF nn oer ae * a 0 iy its Ee " £ bone pers, Me ke tenn it ' ra ae: re is ae is. ws Oe on FAR Ee eke, Tah yo He Fgh ay on nd no ff x8 Ch "ae : ey i Leva? ere ied 5] 4 Soe, roan % 4 a teh Ese) oy ae ave toa "spot ke 'ned Ese! "eee! ae "te "net Me is tt or % tree, ge aren Op "en wi ge th, ign % a ee er ae : iY va ER Aan $i yer 3 a eet ia on Sees er ns 3 « oe eh oh, tas rene pas ee poo 2, Se oe rag) 4 See. tak Bi wie KS fs $33 Jews, Pacer £% ¢ oe eee fase a4 yee Ge . ed Seed oo Seah Be tle ete oad iy boon. we, pars ; boo. capa og grt rs aa 7 ane boner £% a - «4 4 7 a ns & tone ty * Cy me oboe ie on OE é bord e a «43 'ead At as gen od foee 4 ie feee. Ae ae wm py Fh oo 4 6 ay rr S| "4 iy Ly ¢ a a pres bed ies ee noe oe on eberh on RS oon vagene ty w thane fr re i } ne Bo Te A A wa 2 Bug eke hen y iyo ES oy Se te Oe fine yy Ben Mee me £3 ay : ie, ee tee om Ad tet po Fae oO Pens, weg £ 'a we "cent Le Ka len ise) os it Pace ay ban 3 pA ten Lo w if od '3 ns, nape, feet ee ts "eee 3 * ti, ae + ot : 7 [8 ' od, "ft ht Sf " fe gee fa 7 age Oh ae re geet bece ig eek us pe is hei ane ae ae Gy a z. sce re as Eas a eng, ° oe pan nS oO hy moe we to & £2 ae om E fh ayes nee ES . we aH & a 1 . we OM o oe eee oon ee ae £ ten c Mg toe wer ee oO oa mw fe Sow ise ne ee Oh , Gory te 'et 7 oe oo 1% os {% se, pe ae ee ge Ax AF) "spn, te 1. itn, , 2 pose bees jyped , SS . Py pat pone. wine e ity vr bt Seis pics ey fgtt: "OE aon eres ee Par iA a 'te ey oe me: ty ae adeeds pa Passes Aa a Be Z a % 4 ey i ats: : fon OH " aad 2s § wnt ee re BE Ge a WO ee S is es 2 a Be be the a xa. Od fs a Hg ou Sees Pea he int icee yee ye Rie as i oabe, * hi bee , 4 we uae es 4 get. ¢ Eos re senne / Le hs 4 aM Pee ee ge Ch % as fay? c fame toon. vaaee Aooh G rd a apne ty "2 be ee poe i Saat EGS £4 Sab pee 7 weer wel £4098 f rok, $ C3 behee a ik Paina i ak Sad fon "en bead ea pens "th pay bene a Mog "Ee ge ' "3 '. * re * a Fe, fines wary " 5 tne. : an rn ti me von ge ye nm & & & Oo eee si ne ae: SF fee Ia By ae Ci ab 'pee, wes £75 an wl ; £ & po eae of ws edad hh 4 Faas wt iheh tes oO 5 as ro * wy" bee Ba te , . Goi Rpg el a" "pe " i ns ase ah hy ge Ee ', ic a nn rn sted ee peek $5 Sad rae) oe EK , ge iss 4 £43 6 ot ne 5, wee OR i * me ae co 7 wa aa er Se vgs Set . ; : 4 i q : es 'ns "OS oh. ES me ay Mon 8S OS ms, = OE » oe RR Fee ne) & Oe ge ee a 13 DOE Boge gn > th tH =, oe me LA ' t soon : nn Shoe Soee ay 5 "22 "E3 ait fo 6% a oe 2 oy & a a & 8 @ G fb & om *, 2 od an ser tet my * 4, nner awe wenn ; a ne mies none = mye ee ay we @ ES eA Sn Sn anes 2 prec &: ee oy wee £ , %. on % -

a i whee » fe 'A 4 J ee es fas Co he ey Eas ae woven Gophers . i a4 ] 'heh cab ' <" foo ' € 3 s sent wee : "ae ots chet beet ra ae an ne 4 DB mH frm en ome oh, 8 % . Bnd oben ¢ Bee <. ie on * , agree rapes. Fase. "haw Nowe fe me - . fom ea eee: kom ooney oe Se. ; we ss : 2 tors : Ear ys, ep i BA -"#L@ Ee « ok 8 & oe 8 ct roe Shee. wer % 5, ee ' au ve ban 3 fat ke an 1g EP eee oe Boi FG gs oe deed Pad Pi gee ey Se = ee ane, eG EM Se ~" we olen, peo poate. tees voi pe, 68 2 G& 2S e Sane Ys.

LA NO: 7 OF 2024 EN ERE oy eens STE OS heme lex SiN Teety COV EA es ot section 1S) CRC oraying that in the crcumstances G % oe fees 3 a oe ay @ stated in the affidavil fied in support of {he petition, the High Court may be niaased fo stay all further proceedings inciucing collection of fax pursuant to et TQ8S438500R, pending disp gal of WLPLNo T6554 of S024, an the Ne of vl Tre petifian coming on for hearing, upon perusing the Pettion and the afigavit Med in support thereof and the order of the High Gourl dated OG.08.2024, 19.08 2024 & 15.0% 2624 & ZO.0F 2084 mace herein and unon hearing the arqumenis of Sri M as Deepak Advocate for Ihe Petiioner, and WP NO: 1078" OF 2024:

Between:

hittredd! Uday Kurray, r, Wo.Gai Prasad, aged about 44 years, Rio Sector-5, Pio No. gay, MVP Colony, Visakhaneginam SS0017, Andhra Sracash. Petitioner AND

1. The National Faceless Assessment Cantre, incorne-ax Department, New Delhi, india.

2. Income Tax Officer, Ward ae } ) Vilayawada, The Agsseserment Uni, Income Tax Department Ministry of Finance, Government of india Respondents Petition under Article 228 of the Constitution of India is fled praying that in the circumstances stated in the affidavit fled therewith, the High Court may be pleased to issue a writ, order ar direction, more particularly in ihe nature of writ of mandamus Secienng arder dated 24-00-2023 under Section 148A) bearing DIN and Notices No. ITBAVAST/F/N48AS022-23/105 12471384 (4), the "

ost * Ss es peer segees Ney hal '7 "44, a weer " ee ie fon Cae Gs 33 "9 @ rr es a pe Bs ES a tire 43 gree i a oS a Yer, eben, 4 iy £% i ae _ Be, Ean sped tee in roe "et on oe Bane a ao my an) Fat 3 pee ' Mnrae voen ea poons % pre. 2 a i Ab oy os Ce age "t a? Pa i SE3 Meee. e 7 a Sat oe. wr net pace! Net Fs A M1 be aoe oe Q : Jet "00 wee weve Bone nage pees é ae ns an a .. @ @ & " 'fens ee Ie 4 oe pot oo ee KE 4 x wierd teed. ta fests 4, tone en Kae tet reas

9) Bo 4 tft ne ary a % seoeen bad py my, 4% F * ; i ial is) Aon Leo ee tae Ly Kee cod Po as snack ~ &, "o% Mood: Son gS fee or ane a éh tid , ' Biss ee ne coe uy ccm "Fe = oe js ES : ie ; ko a a pe th BD ty 16 nm ie iS a aa bee mo xe a Ch a eo 3 fs we * we. ?

i. oh Sy were: Feh3 i ere 13] . ns 4 Cc " $4 bs Fats fete. 2% Yen votes, £% tee Chg, fe ea fh yn EE cca heed ie om, bo Begs Go ae re ts ws % wen age "po pees adeee, hoe as . bach , op on ee iit iy we a, or ey i ¢ 4 ane ng j 4 (~ tock , s Bn % ihe Oh, tiene = BB od si a wey, HE BG ae ted oe - ie a % is en "nat ie) £% at yee wt owe. ne we, ¢% on tees £4 Stee, pe bee. ene £%, 3 f * gee tagh f 04 hoes "e au My bes 'eae? ee, Ape Gave ae 4 oO _ ae 5 ee Td t _ os a -

oo fa ie ye tee Nae % ee Oo © vee uy} et porn " es geet Pac' os oer, agen ee a rn rd a rr A as pe as ene Sede "3 é eat pe thy os at a: becbee ae os sn i a ne a a, "g a in ae 4 a fo a OE an a a aed we 8, bane oft ite Lh. oes the at tare, Se, A Yrs a 'nnn Sf Senin % ge poe feat . Sey 3 Gi <4 i tapes, i, hate os Ieee. freee, we haa ai <4) os ge Serna " ies wena Pacn 4. ry Ptne: "ts Gy Yer. 4 i Be ey, th Re Te 3 ee napen, 4% anne a $e hos Om ny * oO a Sey tae Lf "nag? KE CO be Le vot . £05 ee £4 on, oe rg a oe a o BF vs > i> ge eG bole gg ER ay wy 8 Ee "a jf Lae é 5 he y La) pn m7 gees oth bebee ths 4 es ay ioe ther : ip tie Ee ti ay gr e "4 o Pe xs ene, "re: aan. ' the, 4, a. % open eeeee th weren. i hen "4 " sate fe feng bah & woe ee Ee me top ee i, © a ben 4£3 oe Bee ae ee ue ied ad boone 4 ib het ee Boos ents fe yes. ng £ rn gee £0. pin z te bce Sesh pees we ws ~ Ee ye & 7 io nn nn se : "eee! "

"eaewe % rhe it me 4 bon. ae Pa wae os, '3 ao Seat oo or a oo is "ee Me a Ge a4 Piers ; ree ras % 4 hie, lag 4 att x pe Oe Rg Eo te eg ane ion ; 44 ae =e on a , 8 na ee Be & Be ry ye ead i yw ares wn . ae tS ig OY Son a 4 te & eo aad Mok ae 44 z Loans were an, af 4e3 Jet ee Aeee: ipsed a £4 Say wyee oes *. 3 Sod pee 2 , es pee Hi eed 'ead geet tes Pree Pas don. sper. tL eA Sines sd ee he Te ye ee pty, et son a tt eet otis pe ee a hy "GS cad G ws tA pone ue? oy ae: ope yr pe 6G Via gee re a es fies et Shae, ave wt bg oe (ote 2 {£3 feee £%, nage 5 " ee es rn Ae nd i ft "ee Y 4 es hora Yen " pre Bercy wa ese Ps Pos es fo ben a%3 ¢%s a tb 5 ar a) op igh i as Soke i ad ey ery Eos te the as 4 4 6 nee pe, , ; 7H, 7% b, e a3 teers go, dk con, en ms "3 Pai be a i, :

eer aoe Bais wh r ge "e , % "eh Viewed sock L$ fre cong Pag * 4h. "se te aaee he aa pest "e ae A ba P pore shee gen board le Am te ¢ Mey oe a 4 ee 5 bated nage ' fon Pir Gn xf 1 OF 2028 "

our may be pleased ge A é o et . % . be oe Oo me "Gea "of & Se te a or rn rs * Bs ye Bo. no Eb ot FE m By 4 ns Bo se Oe mo BB Os te ef ah apa ee OO 5 a ir 9 we ES CG we i a joo Ch tye oy Ee ee é ge kd a ee OE ae.

= So be mm Oe eS m We my be Le &, Pid Bom 8 BS nue ks 4 An rn tes , O. By 7 ee Re {Be mw & @ Be 2 e ee ee SSE we eG és, 5 cont "i -- 6 B & io Dm wy ee a

3. The Assessment Unit, Income Tax Department Ministry of Finger Raspandeants 89 os Petition under Article S86 of the Constitution af India is fled praying that in the cfroumstances stated in the affidavil Hed therewith, ihe High Court may be pleased to issue a wri, order or direction, more partcuiatly in the mature of writ of mandamus declaring order dated 01-04-2082 under Section T45A(c) bearing DIN and Notice No. IPBALAST/F A SSA/20282-23/ 1 Od ed eGGOS0) he consequent matice dated 01-04-2022 under secdon 148 bearing TTBATAST/SM4E 1/2022 23/1042498839 7) and tha consequent assessment omer dated 12-02-2084 bearing DIN and Notlee No. ITBAVAS TSN 47 /2080- IEE as being void, legal, arbitrary, wihout jurisdiction, vinia of Arficie "4 of the Constitution of india and consequently set aside the same.

iA NO: 7 OF 2084 Petition under Section (57 CPO is Med praying that in. the creumetances slated in fhe affidavit Hled In support of the writ petition, ihe High Court may be pleased to stay all further proceedings including collection af fax pursuant fo assessment order datad 12-08-2024 bearing DIN and Notice No. TBAMAS TSN 47 /2023-24/1 0807910000}, pending disposal af the Wint Patiion No. T0807 of 2024, on the fle of the High Court.

ats The petition coming on for hearing, ugon perusing the Peltion and the pe afidawl fied in support thereof and the arder of the High Court cated O8.2024, 19.06.2024 § 15.07.2024 & 29.07 2084 made herein and upan hearing the arguments of SRLKATTA SRAVYA Advocate for Ihe Selitioner AND SRIVNHAY RUMAR PUNNA, SENIOR STANDING COUNSEL for the Respondents:

rae a Ed TIGS QF 20 ° x WE NO " 3 Soi Moot bs a Peesee L any ray is an 3 bees tA wn pore at om? iad 2 a & & fe a a a are oo ate i oa eg ead ¢ 'engl, . a mS fee oe es bane eae 4, 1 een ue ' 8 <n Respondents iy .

sf gf HN Pan ise: £ ny =a , sie pe of eo ie ead on _ is eg , wf Teed a hess a uid g % Fee pod. fered. Pie om t Ste trae we eee Aen x fi tose bon pe haben Cp ales a a a:

, oo, ¥ fete hen aah -

Be tat Bea ed CO & EG a Zs wot ap 6 on ~ © eie fy the tad td ee Ye weloe de i - ssi on bonds

- on fed 4s ie re ht te taal fee Ae: ter. cdpest "s, iow 4% oe "pee, Et pee. % 2 , 2%, eae 3 BK 65) of ' ae oe pee OME £% , ty be wae a a fe 63 ia | fee Ee ag me oben: a ore aie he ay eg 2 gy Be a ED & 5 n+ ns 2 ee "eg, 2, J * etd Pree ars GS fe ee aS 40% 'hi Bs: £05 ew 'Gn wy "ES ENE ao E othe 3 "

co Gow fF ey OG Bet "a ae $3 a a iy te ES vfoen, Slows a pen is snanon , Bes fee " 3 biee?" Be siemens eee. 7 ge rr on se Bee a a .

ae 1G se) £% sepees Ss: ME iat Wtlie bpd j a y ts F tind ee ee ry Ge yy , hehe, on ' boon "nal or' of ay. iy Faber ey ve Bt com a : wee tae re a a, oe BED me 7 a ye he i Le iy gem ' pr re rh fer gpa fe A sapen os as 5 aad . ae] fen Soe Aree 3] a to ts $e Sooo geen : i % ye fe bebe oe ee an on iB fee a kG eke an ao re rr in an Sg ay WR: oa tmad , re. a 8S a a non a Ey ee ea yn an aod oe ws Fe GO i ne a pe iy eat ye mm t "ye, fre sda Ww os Cm, BB SAF ew CR Ge a 'ea ~ "pe yee me tt 4 rape, sib ot heer, ed ware Eh 3 £5 te ee AO shin nee 5 ord ae Oe wit a es OR a An a ee Bove a oe ae cS Sr we as ion OE oot . at co het ' epee "ae peoree hws rae Sy oye 's 8 ag ge eT rr a oe ae a ao :

pe fe nn an o lie a A Bee . R93 & od ead we oo oo we , Gr fe ee, Oo tO og C4 GD th BB th eS ae ES beat fe) oy be ye my bo rook op eit rd nye ie haa ; i Ne me oS OG rn a a ar z Ce gn4 a Ty mm be Sr Sn; <a g a be a JB sort one! wet nt ve Cs me é fe wm & gee fing ae th fA gh Ot ad ne LA NO: 1 OF 2088 recavery, pursuant fo the order passed by the 1" Respondent u/s. 147 rw.s Tad paws 1445 of ie Act, di eh.d2.2084 with DIN Not TBAFAS TS Pay eoes-

ee! PORTER TP TEC) for the Ay. 2OTE-17, pending dispasal of WEP No.) 7 105 of 2024, an the fle of the High Court.

The petition coming on for hearing, upon perusing the Petition and the fidavit fled in suport thereef and the order of the High Court dated O8.00 2084, TOG 2084 & 1S.0F 2024 & 2Q.07 2024 made herein and upon hearing the arguments of SRLAV RAGHU RAM Advocate for ihe Patitiioner AND SREVNHAY RUMAR BUNNA, SENIOR STANDING COUNSEL for Resnoncdeanis:

ty WRIT PETITION NO: 14468 OF 2624 Raat Setly Prakash, S/o SethyChinna Chennanpa, Aged about 82 years, Ooo Reid, Govt Sraplayes. HNoo-Ti4, Koneakondala, Valrakanur, Ananiapur, Andhra wis> _ Pradesh-5 1884 AND }. The Income Tay Officer, Ward-1, Anantapur, Income Tax Office, 3°

-- fgad, New Toren, in Andhra Fradesh-S 15004

3. The Principal Chief Commissioner of Income Tax AP and TS, 10° Floar, G-Block, LT. Towers, 70-2-35, A.C, Guards, Nycerabad-S0000¢.

&. The Assessment Unit, Incorme Tax Department, National Faceigas Assessment Centre, Dethl, Ministry of Finance, Room No. 404, 2 Fioor, &-Ramn, Jaweharial Nehru Siadium, Delhi? 10003 ° Respondents Febtion under Aricie 226 of the Constitution of india is Med praying that in The acuimetances stated in the affidavil fled therewith, the Nigh Court may wie Es fed +.

lay Act for THe ;

Ree 354 § me 3 " fag elise Ban Sat" Bas oh { OF 202846 < » IA NO WP NO: 349242 OF 2624 Sehvaen:

ry Mir Ghukka Cediga) Rarnd Pullaiah, Sic. Chukka Krishnudu, aged 32 years, Ges: Busmess, Rig, £8-845-6-4, Viswanagar, Nandyal hurnad ~ S18 S03, Andhra Pradesh PETITIONERS AND

1. The income Tax Ovicer, Ward 1, Nandyal, income Tax Office ey BafTS3, Sanieeve Nagar, Nandyal- 818 S04, Andhra Pradesh iN income Tax Department, National e-Assassment Center, New On Room No 404, 2°° Floor, E-Ray mo, Jawaharlal Nehru Stadium, New Peaihi- 110 GG8.

The Fraincipal Chief Commissioner of Incarne Tax, Andhra Pradesh te and Telangana, sydoratad R Room No: 882, o° Floor, 'B Block, IT Towers, 10-2-5, AC Guards, Hyderabad - 500 O04, Telangana RESPONDENTS Matiion under Ariche 226 of the Constiution of India praying that in the ciroumigiances stated in the alfidavil fled therewith, the Nigh Court ray be nimased fo issue a Writ of Mancdarnus or any other appropriate Wirt, Order or Direction, declaring that the order passed by the 1° Respondent, ws T47 paw sec. 144 of the income Tex Act, 1961, dated 19.03.2024, bearing DIN and Nalice No. ITBAVAST/G/147/2023-2 MOG291 824264), fer the Assessment Year 2015 - 16 as arbitrary, Hiegal, bad im law, vold-ab-indio, violative of the onineinies of netural justice, apart from being violative af Articles 14, TSC7Kg) and 265 of the Constitution of India & Sec 1484 of fhe Income Tax Act, 1984, * : x .

and io consequently sel aside the same in the interests of justice.

{ OF 2084 x iA NO * x TSS OF S024:

> = WP NO:

rwood, og S oy < g UCTS x N Fat o } < Ne & aa 4 wy he. a 3 we * ATTY! w

3. Income Taw Officer, Ward 2(5), Vishakhapatnam Room No. 404, 4th Floor, SratyaksharBhavan, MYP Double Road, Vishakhanainan Andhra Pradesh ~ 5380080

4. Principal Commissioner of income Tax, Vishakhapainam, Direct Taxes Buliding, MVP Main Re beside Fost Office, Sectar &, MVP Colony, Raspondent's Petition under Aricie S26 of the Constitution of indie praying at in the circumstances steled in the affidavit fled therewith, the High Court may be issue a Witt, Order or Direction more particularly, one, in the nature of Writ of Mandamus, declaring {hs action of he Respondent No. 2 In Passing an Crder dated ORM. 2082 u/s. I4SAic) and Notices we. 148 dated 06.04.2022 calling for income for AY. 2015-15 as * ok, legal, arbitrary, baci In law and violaiive of Anicles 14, 19 and 280 of the Constiution of India Set aside the Order dated 06.04 2082 u/s. 146Arc) and Notice issued by Respondent Nos u/s. 748 of Income Tax Act, 19S) da O6.04. 2022 calling far fhe return of Income of the Pelitioner for AY. 207818 and any consequent proceedings as lacking Set asiie and quash the assessment order dated 27 02.2024 agains! fhe Pettioner for the AY. SO1S-16 on grounds of lack of jurisdiction of the Assessing Officer fo proceed and pass order atier conciuding that fhe income escaping Assessment is jess than Re. 50 lakhe in view of the lynitation | imposed under Section TNT Kb) of the income Tax Act, 7967.

4. The Additional/Joini/Deputy/Assistant Commissioner of Income Tax, National Facelass/r-Assessment Cantre, Delhi, incame Tax A & 3 & ae 3 = 9 = Ind Tae os i 63 sa) Zt B we) 7 Soon oe Se Se, es am eA oe = a ue a SHLET}

5. Assessment Unit, income Tax Deparirnant.

Respondents Petition under Article 288 of the Constiution of india graying that in the croumpiances stated in the affidavit fled therewith, the High Count may b Oleased tm issues a writ, order or direction more martioularly ane in the nature of Wit of Mandamus declaring Noting bearing [TBA AAST fF A4RACSCN) f208 ad 22.03.2022 under Seotiun 746A(b) of the Income Tax Act $961 Gdcfh and the consequent order bearing IPRAVAS TFA 48A20ee- 2ST ONZ45 78761) dated O34 2088 passed under Section 1484(d) of the TTA and the subsequent notice under Section 148 of the ITA bearing TBAVAST/S/148.7/2022-23/1 824581814) dated 03.04.2022 issued by the 3° Respondent and thereafter passing the consequential Assessment Order vide DIN. No, ITBA/AST/SMAT/S023- S4/10619545001 4) dated 27.02.2084 Umpugned Order) under Sactlon 147 raad with Section i44D of the ITA and cansequently demanding an amount of Rs. 47 33,8074 vide: Demand Notice vide DIN and Noties No. [TBASASTYS/ISie023- eOSTSo48710) dated 27.02 2024 PDemand an and notices of eenally Nos. YP BAIPNLSPIZ7 1G Hbyve023- and (TRAIPNLISOT4 (iNCMROSS-24/108 15548560) dated 27.08. 2024 and PT BAIPNLISIS PTR F202 3-244 081584837) dated 27.02 2084 CFenally io:

Notices") passed by the 5" Respondent as arbitrary, illegal, one without power iY jurisdiction and contrary fo the @Assesament of Income Escaping LP os Assessment Scheme, 2022, Section S14 and Section 1445 of the ITA apart fram being violative of the fundamental nahis guaranteed Io the petitioner & Ou Ned under Articles }4 , 99 and <1 of the Conattuticon of india and consequently set * ¥ S oe yi are y 3 Sy \ ~~ ¢ a aay } ae Res a & ae rs HES 8 IANO: 1 OF 2084 $n tat hearing A oe % I ae Pe ay Re.

Ra LP:

WP NG: 71284 OF S026 Sehween:

Mir Chukka CEcdiga) Rama Pullaiah, Sfo. Chukka Krishmudu, agad Se years, Ooc~ Business, Rio, 28-845--A, Viswanagar, Nandyal Rurnoal ~ 5718 903, Andhra Pradesh Felines AND The Income Tax Officer, Ward 1, Nancyal, income Tax Office, cnnpte 2OV 183, "ee wee Nandyal ~ 818 So1, Andhra Pradesh AQ aD 24 a © sment Uni, income Tax Depa 'nent, Netional e-Assessmen{ oN Center, New Delhl, Roam No. 404, 2° Floor, E-Ramp, Jawaharial Nehru Stadium, New Delhi ~ 770 O03.

Lad ond oe Be @ Frincinal Chief Cormmmissioner of incame Tax, Andhra Pradesh and Telangana, Hyderabad Room No.~ 923, 9" Floor, 'B Block iT Towers, 10-2-3, AUC Guards, Hyderabad - 800 004, Telangana. Respondant/s Setition under Aniciz 226 of the Constitution of India praying tat in ihe crcumsiances sisted in the afidavil filed therewith, fhe High Court may be gisased fo issue a Wrlof Mandamus ar 'any other aopropriate Wii, Order ar gees MNreetion, declaring thal the order passed by the 1° Respondent, ws 147 ow Sen. 144 of the Incame Tax Act, 1963, dated 19.03.2084, bearing DIN and Notice No.- TBATAST/BN47/2023-24/1 08291909111), far the Assessment Year 2018 - 17, as arbitrary, legal, bad in law, void-e@bsiniio, violative of the arncionles of natural jusice, apart from being violative of Ariicies 14, T801Ng) and 265 of the Constitution of India and Sec 148A of the Income Tax Act, WAST and to cansequenily set aside the same in the interesis of justice.

mn oa ee oy pe we wages, des on rm ot tort a Wa 0% aa heat £% Qe ge oe re, td 4 oe * w . a me mH & FO thd LE Yow ee OS ba ken shee B vy Nyt a aK CS ape on ee vaio ih a a ed £4 mek "tig ein " io & ge OS & ao gg a ne Mo & & © eo gs Bog eT B Gg we ae fyb be fe 'ee chess 'Cb Ea jeeed: Bx oer] ay * "CS bd ey ad eve f oe w ow te 2 is b ae eee 4k a @ BS the 'eed 28 iS) byes a beper oS hy 3 ge th re EB ASG "te we Ee YD } Me me oe bes rag Smee eter a ined oer a" C3 eS oe iS 32. y a ge Mf 5] Seer oe e 'ok oe ne a SO Bt seta G woo ' fe ee ee L me iB ee Pan Eat] £4 ai + gb £f3 yo Kies Pao ee stot me os ares Seot pana S os 4, viet * td} pr "Ad 4 OE pre Ge og TRE Set . a eee iP fo. eel fag i . & & Bu ae a om, vn ies "e a a ih ay iis pe . a yer sak he on th be. oo ge By et es we 8 og go B ne «= 8 ~ & & &™ bn, ey S, @ BF vs ge ny ve rhe fans ay MG OEE be be ; tees a SP te te fs SB ox ae iE ge RE te i » MES ey he CG vf CF ct rs yee gon heat rape, a wrt, fea ¢ Cs, a rs Feat] Loe ge whee: a ee "4 doer 'hipnae ish: Late toy eh bapew. on ot a 'sat pyeee a _ is a oo, A re on 3 $4 oat Ese tas Sree bare ve ed i as oft (oat LG iy ca te wes wm £3 ~ Ss ea fy | OSE a v. Tn we "yes feat Cpe tag fides me;

"£4 evi tp f ytten, ane ce wm fon Pod va Pn spol asi Be G& he mS oe cn ann ae H @ @ @ & i 33 re be in a im f ES : : eee Hace pee fooe gore 'tanpeit te he 4a eve é 3 oe. none eee a o4 few fo he a "2 he oy Rhee, ye bad that re if y & S tees tae , on pens TE OE Ng % cad a beeen re bea ye EG bn, oe Se eee / Bs i : t ' a 2 #@ we iy Me BS , Th wT te te he a Be "ae m= iy He oh fp tee Ae RFS an <n sh Pa "en where ee. C4 yer "ry oss seh we ees, coed ae Wire % po en "eur Hs ey "yf oe et . Paes Be - Son, 6% BB ky ann ae ed "Se on 'ot ake "y, OB as Ps Be peony ah ae ta ae wey op Koen we Bh ie ik gp aaah og th "e th ha a + a a % an. a a nn sn? on 2 fi We ane, wh ag A Maes vce iw wo ab ew aw BS ferere 7 we? sete . SS poe oP ad 7 a Spenny hen eg rn on yi, od Pup Oh hen ay" ap % 4 ies: wy ORD tm G i Fie ge ges as "age a ee a LB ga 7 CFA teed ee beee nage Bee oe pos HE ye, 4 oo Finny 'eee oe re zs 4 4£% £2 + we me a ns By AA yO Bg BA pe ke tae get Satter y we 69) pe Sob, Up RE , fs ree tft oaeee. as ise] ied ' ey tion en 'meee i $45 8 re ed fe ! Be $f 4 CY. bon a 4: "Se ; G tet po os Sono 2 ¢ £5, ae 7 fae) Cy ioe Se ing "ey "uf" Pana an <3 dee ss poe geree rape, pm e ayer atl doce pon we Bcos oe tage . ih te po ab vie GR Ment eek 5 tee, te Se ye, ince 44 aa ° WG fe 8S an an: @ "BO By a eS i pow & te regis oe he poe @ Pred tp. roa "e x " * ape AE hoe ae £4 £ pet wy 'att toe. ae fv, C3 eet ét is tS ah al gh be bee rn nn nn ne: ae a ee wT as | as ie th ot £8, 3b Br Fave 4 ' a ¥; gona, a -_ . £8 os 7 3 ie i we EP nn Le nr ae wy pe "ks aa a geen ear? ip steine a ipo sd 3 green yee % os res 1 Erp hed rH ae een nw * 5 ne nna wh ping ss acre Aa oH4 tgs ass Py ° i ea cee road apna. CSF ae weeny we Apo Co nag oat ¥ $ 4 a Sen gen

-, aad ". Rae. bes . fal o ne. i via Bros ee ge fee oe Bo egg ve Ke ef Ge es ty ke OF 2s po eon * oe wo o BY 2 Bp, oe a yy £4 we a) oon fy fons ep oe Ht a A "Se, SA 4 a ae! " % % 7%, '¢s "Me ' - Rhee ans ef a fs ML ge ms th oe og edt ne: bh te geek 4 a em we & S BS ry a tak a a3 Meet Baooe oy ov : o nA at pe Sob te pe ry lake eo ! og *hege | So Be oe, "ed Ong oy eB et ey ry a tet wets a . Be ge wo fe , ~ @ co @ aa coe ° wh fe : ae eo 7 a mB ; See Ai on ¥ den Sane: Pie sere TE. le e% : gee a oe -_ on faa ioe ed hy 4 Sd Sone apo pean EF 3 heer bP sa is sg 7 feeee. Panne 3 wae 4k er at e . "4 : nn \ re 2 ' ' > a ca a < i ey on oe: we Ue a) a ot on th. . $ ey 'a bon oa As ng 2S tae e g oe ee gen Sa aw DB ear & t o- a we we a es ye fe A Z a oie werore a eed Pies Pee "ain 4 hone 5 ne a bei , hn oe wy Go wy er oe ve Sade cee Gh. BS a & ; ahd ae " 4 t rene bape : . : jel ey mee Cond a ae £3 thet (a ben ae ; Ue fn a ; Be 23 a by, tat yee Ke nnn yee "nae nyt * xe ae brn 3 re 7 ee a ep See % ts i a ae a ee woe TE oe an + a ans: t ».. we Ch Ty te | & ww Bd an . a , a ' ' 7 en ' 5 coe G, ok ee wm % a em e, 2 nd wet tye TB : re soot ee iB SB & 8 & tS 4 &, ae i @ oh 4 ke fn AB We sabia a PRS * : e % , pis '-- ay. *: ° ee ape Meee. is m, ben. eee, af ', " apn. pe he veh 3 7 2s i, -. spe a $ £ je a aa te oe GB i. 8 2 6 eS sa $s po bs A ue} a [a as m to ££ Bh fe? bee Be en ES D vo Ge :

fe tebe. on £83 aigge Sree: iS & af Soe Meade "aren oe eee Sy od lee th ES ay " bass .

'ae fo he 4 eae

2. The Frincinal Chief Commissioner of Incare Tax, Andhra Pradesh and Telangana, Hyderabad Room No. 882, 8th Floor, 'B' Block, | T Towers, TRS, AC Quards, Hyderabad - 500 006, Telangana.

od Assessment Unit, income Tax Depariment, National e-Assessment Center, New Delhi, Room No.. 404, 3nd Floor, E-Rarip, Jawaharlal Nehru Stadiurn, New Oelhi - 770 003 Respondents Pettinn under Aninie 996 of Ihe Constitution of Imma praying that in the clrcunistances stated in the affidavit fled therewith, the High Court may be nieased fo Issue a Witt ef Mandamus or any offer appropriate Writ, Order or Direction, declaring, the Assessment Order passed by the 1° Respondent, u's 1a? ray Sec. 1446 of ihe Income Tax Act, 1961, dafed 22 Do. 20¢4, bearin DIN FT BAVYAST/SN 47 /2023-24/ 108313562101), for the Agsessment Yeat 2018 - 17, as arbitrary, flegel, bad in law, volcl-ab-initio, wiolative of the nrincinles of natural justios, apart frorn being wolatve of Articles f4, TOUT Ng) and 2685 of the Constitution of India and Sec 148A of fhe Income Tax Act, T89t, and fo consequently sel aside Ihe same in ihe interesis wt justioe JA NOs OF 2024:

Patifion under Section 187 CPC is fled praying that in ihe clrournsiances stated iIntthe affidavil fled in sugmart of the writ peliion, the High Gaurt may be pleased fo slay all Turiher proceedings, including any recovery, pursuant the notice issued by the 1° Respondent, u/s 147 nw Sen, i448 of the Income Tax Act, 1984, dated 22.09.2084. hearing DIN MBAVASTISHAT ROSS 24/7063 135624 1?, Pending disposal of WP 11256 of = 2084, on the Hie of the High Court.

The petition coming on for hearing, upon perusing the Petiion and the affidavit fled in support thereof and the order of the High Court datec A Ahroceate a .

= TASet OF 20 ahve « * ott s x gy ee a WE NO 4 a a on, Meee tos ped:

ps oe an ty as rn EA Sieh rete as) sen. Meee ats "nad! "Bint Wee

-, eee fe soca.

$%h tyes t¢ 25 oe. on a 7 % Zo o nes ia fas;

he Pa £ ne SBP £3.

weses oe CS oS ce WG rae, rye ob bade.

ae 'Are . ;, Ch 4A avs Zo ar eee es ire een sae LL.

ore Goce Sng th aed ra "

oA Cf a ' Ye ieee ' ewes ste ek we rape. 4 OMB sn pres ak beh Aes oe Von oy Respondent's ss Deechiness Bs N 4 ane, Nye PP meee rie 2

5. FRe inc ida rAy Sec. 1448 of the Incorme Taw Act, 1981, dated S902 2024, I DIN and Notice No. ITEAVASTSQMTATISO23-S4/ T0071 P2897?

Assessment Year 2015 -18 as arbirary, Hiegal, bad in jaw, vold-ab-initin, violative of the principles of natural justice, agart fram being violaive of (fig) and 255 of the Constitution of India and Sec 748A of the ' qd fo consequently set aside the same in the inferests of justice IANO: TOF 2024 & Fetifion under Section 767 CPC is fied praying thal in the circumgianees stated in the affidavit fled in sumport of the wrt oettion, the High Gout may be pleased fo sfay all funher sroceedings, Mmciuding any recovery, pursuant to the order passed by the 1" Raspondent u/s 147 nw Sec. ida pw Ses. 1448 of the Income Tax Act 1961, dated 29.02.2024, bearing DIN and Notice No. ITBAVASTYS/ 147/202 2-24) 1081 725877 (1), for ies Assessment Year ZO1S-16, pending dispasal of WP No Tide dhe ale, fo ae) p23 Bex oo ae eye ae & The sefitien coming on for hearing, upon perusing the Petition and the is High Court date of 4, affidavil fled in support thereef and the order of the Q9.05. 2024, 18.06.2024, 18.07 2084 & 29.07 2084 made herain and upor hearing the argurnenis of SRE A V A SIVA RARTIBEYA Advocate for ihe Petitioner and of SRI VUHAY K. PUNNA, Senior Standing Respondents:

wh Soaunsel far ihe oad WP ND: 27962 OF 2024:

beg Se @ eee, % :

he 3 we :

dhra Pracesh High Court Advooaiss Association, High Court of Andie Pradesh, Nelapadu, Amaravall - 522 257. Represented by is General Secretary, Mr. Siharl Nannapaneni, S/o Sri N.Sambasiva Rao.

oe "% RY oS "s se S .

yi SS.

bs TOF 2084 ey e IANO Ai x PLY =y iY 54211), for ihe Assessment Year SO1S ~ 17.

vod oe ee "bo ee "A é a é} bn ei fo

--

ih us $3 ann rane) £3) he nee a ag Mending disposal of WR TISS2 of 2084, on the Me of the High Court.

The petition caming on for hearing, upon perusing the Petition anc the afimavil Tied in support thereof ard the order of the High Court dated OSG. 2024, 1SO8 2024, 1h.07 2024 & 20.07 2024 made herein and upan heating the arguments of Sri A VW A Siva Kartkheya, Advocate for the Fettioner, Sri Vihkey K Punna, learned Senior Standing Counsel for income Tax Department for fhe respondents:

WE NO: 18304 OF 2084:

Beahyean:

Ms. Sri Eewar Educational and Rural Development Society, Rio. MiG-194, APHS Colony, Guddapah - 816 004, Andhra Pradesh Represented by is President, Mr. Annasoncy Venkata Subbareadey, Sfo. Mr. Appakondy Ball PETITHONER/S AND tT. Agsessment income Tax Depariment, National e-Asseasment erter, N eihi, Room No 407 end Fioor, E-Ramg, Jawaharisi Nehru Stadiums New Delhi - 170 003 s. The Income Tax Officer, Exemotion Ward, Tirupall, incame Tax Office, Near SBI Tilak Road Branch, k T Raad Tirupatl- S71? S07,

3. The Prncipel Chief Comrnissioner of income Tax, (Exemption) 2ath Floor, E-2, Slock, Pratyakshkar Bhawan, Civic Centre, JN.

Marg, New Ooihi-] 10002 RESPONDENTS oN:

of the Coanediution of india graying thal in the SY Mettion under Aricie #2 Ret) circumstances sated in the affidavit Hed therawith, the Nigh Court may be a TOF 2024 od ° fA NG:

inst Soe Ves Ret ESE + vs ed roan ec iq st Gas ¥ bak S tray be as é rye bebee x nF et MS & gn Gournl dat eee eal a aner, ¥ % x Math ee Fax Depart:

= xy 2 ¥ ¢ WRT PETITION NO VIS OF 20 ~ » Sahwvean:

nd a SS se & a > Se vo q PETITIONERS AND

1. The Assistant Carmmissioner af income Tax, Vaayaweda, i R Butdings, '© Floor, Annex, MG Road, Viavawacda - 820 002, Andhra Pradesh hoe wooed g 3 Chief Carmmiasioner of income Tax, Hyderabad, 17. Towers, 1Q.2-

3, AC Guards, Hyderabad - 500 O04, Telangana. RESPONDENTS Pattion uncer Aricie 296 of fhe Canstution of India is Med praying that in the circumstances stated in the afidawit fled therewith, the High Court may be pleased fo issue a Writ of Mandarnus or any other appropriate Wirt, Order or Direction, declaring:

a. the order passed by the 1° Respondent, u/s 148A(d) of the Income Tex Act, 2867, dates 12 TTBAVASTIF/148A/8023-24/ 108407478701). for Ihe Assessment Year 201?

he ai Km Ma oA ih ss, oF G Be bee 5

a) ie oa oh.

ra [o posw [97 £% ae 4 b. the notice issued by the 1" Responrent, u/s 148 of the income Tax Act, 1881, dated (S.04.904. bearing ON and Notice No WSANASTIS N48 120es-25/ TO O87e41( 4}, for the Asses ay ment Year 207) tft ip arbitrary, Hegal, bad In law, veic-ab-insio, violative of the onmoigies of natural "a ustice apart from being violative of Articles 74 1901 ig) and 285 of the Conatiiution of india &Sec 148A of fhe Incame Tax Act, 1864, and fo consequently set aside the sarne in the inferests of justice, IA NO. TOF 2064 Petition under Seetion 757 CPC is fled praying thal in the cioumstiances stated In the graunds filed im support of the wri petition, ine tn Ph pe be i e Bees pe "

a: A Che Weed f freee 3, see. J , voor eocacs gs + i a a iG be BD ty C3 £4 boon ee aaa ae per or Ah a m3 0% oe' bod. ape pe w. SS ay td a ae . .

wae ERG . Sy an nad we; tee thet ee, "sae x ws e ms 7 fd Same me ie =D ids a og ee eat <4 agents rs oe LhD Se GB « foe BO a & oy "a be £ sooo hers gon a "§ z Cy he mee cg 2 eo " oe mM ~ ke es ME *, ihn rhyed fo z be ae eee, ; Cen ses % read tere rar % "epee <4, Meet vege Arad g% eee 4 ae + ws ag a vat " is weeee res Mees u Md ; we wher ie an " 2 Ay ap i tH x61 is % a * on ene 4 weeds Serny xe eee , me bow & EB BZ Ot B® ES o , ta be me be 2 ¢ a Dh rey pan Ge ie Shane ce "Se ey ae a Sete we pe as, q to oc 4 we Bes ae Gh En Rees 4 re s beat oe Bera g% fee he 7 i "ae Wn, Cad AE bedi i"

i we ee we wy ee 4 e apts feed. oh C % oe aes Le bea?

"60 i y a) we an wate peer an £ oe #3 tee % tte uy et eg?

537 an C* ;

5 "a 7 if ws oe :

a4 ae a 04% an sagen, a Sache 594 Spb etre? 5 we Bw we H ee Ge bee ay ht he oF keen ye My, fo She oo. us 63 ee rae oe * we Sinalee t% i oo iy eoty tne: aes Ricans BS bade "sce. ae per - eee ir m an ns me es we gy Ai syed tf ood: Eh En yoy ee rae eget my Gh fy Bee y 'y os 4 e ee ns a .

SS tage a fe we tS hy me gene vee steed. Lasers cnet Pa lems Cur a eet L% ot ai Moon Eon ay fe Ae fig Me . ee ie "ee oA it here gC Me fag iro re boo Le pa nk -- aA eae Fo te ti <= ge BS ot a a ae: on te G - we ee og ; Ea eo B 8 wm & B - gk a tise oe ne cor ieee wep ie ay ne oe ie |e igh £3 eee ne Seed wo Yoeee rt woe yen - "hee as ry ti 'apeee as Sm, KE > me te AG on "% Rae Pid ps4 oH $ ger 0% a ee, A iS thd ay z Lis Save a wegee Pain hed * se CAP "a Ff hed, 'oh ay v4 <A £% eo oe, oy ony Ak po ee Ft soe we Sh hare Saat nS de) gry Faas ee Pe -- 2s 4 ono foes id on ah arr 'oe Be @ we by os a te ee mn @ fs ¢ - ry oe 3 " Oa ad oh . 3 te 5 ' the Me eo het 3 SB hes, a om tp, ibs rs es ca os oa Frases ve 4 aad ce * x 2 c ; ane " teed seat nee Saat %, wh eo Meng, 3 " ge, seed ee on Syed pee cs a 'a. be ~ we . von Nero. e ng, 2h re ws age OME aa toy SM E pan . heat a3 v4 "s a Us Cp ae pa a % é % ny * ioe ti ty ae er ow: ify ; ee oD mB Ph bree : we fe JB ge Ce th we a Ww oe eo we eB he maa: 4 "ge EE Ce naee o * ey a oon SB tA j a oe vy, town r% 'aot set co ao yen: rete as rm fl tagiey bred tenet Le 'cap? Ay eB 4 sn Sew a ""d ef me eb we i panne aS 4% af De re ¢ " rape, a3 bea & Mane Keg £5% ro Bg BE m 1 os ti a SE BS w Be eS g Bo Be oy ee & fin 3 fe Se EE % ee "¢ tai her %, oA na. F Rites oo Piven 4 oe. ana oe Ped e a P Sere Pa ' fone, a , one 13) sa) Brot Bee BL wpe vig 4 4 Bp ats ae ae Sy try (reds sebong or beitoe Bin, in Te eee . we bie Pathe. tLe tho re aon ett ks . on, h yet ihe * na we ee Crh "te a i d "api Le free EE me e dhooe z he obec: is aft * oh 2 % esis. ee ae % & inet Cte "a £ on fat et he. a Eee . £ % vind a Sate 4a 6 sh Py gen EME OE os 4d BT agen a a Feceed Sad ve ee: ae € ved heat eee, we ei 05 Senne ths Pie " foes "gt ire Pas gene open bi pat a oe case Cf % Perse fe TS "4 Ny Vea ra aan oye re tng ny Hoe : Oki asd % shond hy te sass . we = t 65 fy Re ye at aad ia i . By Bes baa $ g Cp ot 2 an nc oy ry i nae OB woke" rie ee ft a ny a 3 OS Ss A oo ed i Ee heb $3 bE 2 eB a ded o i Oe Se : yo ES se x tee : re ae t £ ye po 6 boa aw A OR a ge me tS vg aa Bo gp ® cA tie Fae Ge ey OM en te fe be wee Ed ze Ce € ey ye OB uo Bie Bm wee @ & om | fron owe a OO a UE EE : ing 0G Oo we Be ; iB s, ite ? rime By setae 4 ? pe ; ies ie a ae d wee nego & & « Be Re a & <3 Co ree Gob OB é te a Faces * ha Yates fs oa . ers Poe a Son whan ie } eae? oo Sern et pow. ° ee & £5 fat tA RS es Ban oon, on 4 ay oper rad ey ws tox t ee sae Bove yn on, eet esem bie we wt e oon Sat ar 9 g £43 on p re ee bees See eS 2 ms - ¢ os ES we Ladle bet fede. ce free. Bez, " as yer Eat £3 head "ten, bode. et ms Koa. ioe : * ' Ean ee. 5 oe se ay EE ys & 8 & eA a 66 UO a G8 © SS G UBS frevin {K jee ed fee 7 a as ge he a a3) ee ney

- wee ee * * a rs t aad cere ais ° te, hat id Bese « ieee a 'een, ae Be pee OS a ne Seo To 53 se: ce ee we oP on es ELEY a gga Food rG Ea th = Se: "ie f tee 1 fem i A ae : we s bore z oy a OB on ; th.

me oes we ee Al wi |, 4 ~ * ERT ok SRA NT CE sya : % eT he Aw eee picint oR ek og bey FRAY SG-2-20e8 and fhe consequential Assessment Order in QIN PTEAVAS TSM a(S v20SS-S8 TO8S0F TSC}, Oated S1-3-2024¢ for ihe oe Assesament Yoar 2028 - 23, ws 1432/3) ry Sec. 1448 of the Incamie Tay Act, 7864, as aritirary, iiegal, bad in jaw, vold-a@b-Intica, violative of the princinies of metural justice apart from being violative of Aricies 14, 1907 ig) and 255 of thé Canetifution of india, ancl consequently set aside the same in the ie of justice, and consequently set aside the same.

IANO: LOF 2024 Potion uncer Section 757 CPC is fled praying that in ihe ciroumatances stated in the grounds filed in suppart af the writ pelition, the Migh Court may be iNeased fo grant stay of all further proceeaings, including any recavery in pursuance of the impugned order passed py the T respondent in DIN: ITBAVAST/SMARSY2023-24 108307 18107}, Dated 21-0-2024 for the Me Aasesanent Year 2028 - 23, u/s BS) raw Sec. 1448 of fhe Incorme Tax Act, Paid "oO ers ween, Hi Sm wad £3 ng i os ae & o we Pascal wee WVSi, Pending disnasal of W file of the High Court, The petitian camming on for hearing, upon perusing the Pelilion and i afidavit fled in support thereof and the earlier order of fhe High Court dated, 08.07 2024 & 12.07.2024 made herein and upon hearing the arquiments of Sn ¥ Siddharth Raddy, Advocate far the Peliiconer and of Sn Vilbay K. Punna, Standing Counsel for respondent No.1, The Deputy Soliciiar General of india for Respandent No.2.

WP RO: 77582 OF 2088:

Setween:

Mis. Soartek Ceramics India Linvied, Regd. OW: Nersingapuram Mitta PaiemMandragiri Taluk, Chittoor, Andhra Pradesh-O17 10s. Rep. by is Authorized Signatory, Sri) Mani : Pedioner 7 op 4, "eg meet ES i Mee ' nn nr a an ae ed oy oe, yh ay : i th , ah 'pene oa rm ts thee tae, 3 hae ge £4 e: "e "

if Bom Om £ in Be 2 ow & & b B Ds ors ~ a Gon £ Es bed OF, pa re ice te ro 573 'teh hen otal rs) fen Regie te ia ee we Oth. as eee wt oe led ¢ ¢ pom £4 can is " pa Pr f , 7 peg Cen, ee a rs oy Pog, ce oo ei en bah oe % e ae we Le SG tt po & a Aan ay sa 6 ae fis AT 4 : ve Soi : ae On oa ; Pe ger . basta "am fe ro an aa a ns arom, ggg ee) ws we nd 'yp Gow Seg at pe Sime Benet evens ypng cr porn yi geen * a Aare re trees % - "hy, , 4 + an a Hi ca oi gees v feoe ; "S Pee : a 'tena M5 , 4 g papi a "ne BS x fe o Soe = Be mh, &® Go wy an ane, po i ot s res, er a LA po : Oe nat ras ara Sy the £4 cee as $4 oon etre aot fore thy bet ehees, frowns 55) . bee. i th ioee, an cee td Me ge LLL "eG ey wy bn OER ee ny a apes i, end ; ; & BB A rn fr a GO to % eet bon ti ope bee. % Le 4% nee; eee tak Ge eat Sat ae bee "y aeeet £ ' "a ey $ aes ' ths sy z won EBS BS a Gs ica ee Sica bee nn: a re, beh Cy Be eo OB * a an oe G 8 ron hn = See. ames ree. rene, aes ' fh ") % agree ewe is "es ae £h% wes ge fan Sooo cea 4% Ince re qe ohines, ae cis oe be . 3 cs : te 3 tre thew C4. es be gee scaaemmneoess ey is of os 7 a an we oe xO wy & Hy ok ane Mn SS ks ae we Bee thy Pees ee ot 4 ick Mog, Be £3 Us ee eo seaooe 6s a ie CR ty OR Go 2 sn 7 a oa 4 Br Ee em : ime % tft hese a oO, VE Ce wp Bad. cs ain Pf my Es Be ean oo ges nS ae le Salo mt ey fe ' Sodiae ee ceo gore a, fen thers bass aS ens res ee) cant oh i s Sen ~ dee toe oe mn ars a boee we, ee Eg $y eee? res i a eacee wenwee wae Vth wth, gee woe £43 aah gare, ne ies £ fete. ce i "ol. a , Sens Sipec. 7 peak on eee C4 PA 337 a ee a Rey sty ese ee ee D ve 8 a rn re a A th uo by a eon beh bee $7 en ae es on ns! mr i "ti Pa : ie ese ge Se 5 jor, z eT se a wy % B Gt Oy ee the ee a FS gy ad As an rn nn ee pe Wh td boo pA a Son 3S -- tet "gon My hoy i re - 683 % oe oe Sa 4 > a ao an eo ye Gi Ee ape Sh ts Bp ony 6 & & eB ae i 2 8 » Bm Gg Be Be eB Je EES i ie ih " is pee oe fees rn 5 a a ce 5 mS oe th} . tA aS bs i ie ie Gh oo i 1 rn an 2 ale Be OP ee 5 gee gy t & & ge he -- ee eo ke i te & se me "eG wy te ty bee fore <a aan oe oS Be ES pases is pee. Eobe ia bee oD te Hs er we om: ee capes oon Ch , J bee on bear pene , me GS oO fe Oe & 8 7 Bp BB & th a eG tered Lo. Soni es yeh fe OF gi hee we oe tng fai ae A hs eas aphe aeet ' ie ated nn ee tt de rn, Be HL Bg a, an ne Bore ogre a 'ae "oh. ee gat Lad we £4 a mG pa ng 0 eee eae Re She aE, ih woh 24 i id bret 'nh Ea ee 3 co a EA Mh 54 = od CS ve 4 4 en 4 5 * ers "he ste beet boa fees an % See eed ig "bd sa oe ae bees an i} ae ae rn a we & boon oS rr rn: rer a On ae i i An oan agen a a ae on sf f a nr; ns er eg AF ee Gp meyer ths on . u 'f at eh Ch 'pM, % ae Dew Matt pon, a et She "5 We Metts £S wanes, Ye Be og une i Lb ee a A * a a re be ge ee Lh, vie ie an an; rn rs aes ee EE ee . Ee a cs 3 ; fee ent lyn tty fg m U2 ty em wf BH fa ex tS 2 on S » £2 Bes & OS yg 8B a a ee Bae te a a eS : ; (is ae: eg iw: Z i ap RB tty a "Oe , ey tr es "py 'a CH fee i ry 4 {ty & ms, wate wet z 'See Se 'hs Pf ae Abeed £ 4 antes . rs, gen Kes boos id fs, = a . ye ee ae ae . bhp Mt EE gm OD . Wb peti oo ea a So Bom © ; ie ee gS io : ;

"gg 2 ee ; a a a a nn anes TG fp OD ao "4 fe z Son tone g cy Pt . ad a ¢ tas§ ven que Senne coed Soon tent shod "4 557 oe ia) oe "eS creas oa, pn ve ioe' ie) oe nr ee oe Ue tae troe ef on sess mr ng eh vs od ie aoe) ie iy ee =o SO Sd iy oe nS nn ae em, He ge 5% 8 ee 4 an ne ae % hf a arn oe. Fad to 5 Soar a wd GS eo "e me 7 oP sagan "E ° 7 OL. ee we ia ness seni, ts PO as aS vents ape = to ELE on fee. the 2 y van Th fy aM "Kya wpe, $8, G pa meee, frome itty § iG ee ne here om a eo af pen as vee od At " rae nega oe z og beewn a a 1 4 oe O 2 et nn ann 6 neo ns a) a fg ce A © a 0 oe : % hoo ; nae Gs "s a te ns van ans Ve Len " es ' ~ an bade fir iL. i Tong ed wee Sled Ss re 7 eS fe : fo iS Meat pata, ie A alee é Co goon wm weg Petes ny Ned z SoA : s ane oe aed nn ae woe ge Be eB A fe go Oo mm & rnd Tee fy he BG ee ne Poa me & & SE nn. aia: x. wp ee ey, "ey an nc we ea ao tha a ae Ay, fh Fd oe fe , wb ; ae e we. > ir i . or oe aed rn ns an Go 8 pg te gy * , ie SB EB wy be eS vei eae ¥ aan, zs wheee aft ers Spee. eee deat aie Meee, ie 3 coon 'ss - ie es ae a beh Sees "ge : aa , oa rm ¢ a : 'cues noe A i 43 oy ts fy S a 43 we & ee "94 i oo? ops ra oe Be wy "t ea é j : fh ; t % ; . bse pe % ; ' 2 * :

co Sig & Cy eh th, de & <p et mt, ¢% bo eh oe, ; ion tee Sn ee g fee Pag ' Z as oo, on. a Ce be ond "PE a nn ae : . ' we 6 ae ES ee <a e . . wn eS - tena Meee rn ar, of gem a Ry bal B " ng 5 bee es s os é 4 j :

FAAS fst 02 <oe fie Pi oo TASS 2941807) 3 es DacS ugned Orde wry erecta ated 27. OS. 2024 imp Cah snoes stated in ies grounds 3

7 OF 2024 ef under Ny st > © 2 ry ay & Ne olreu ty the fundaerriental rights os iA NO Dass OY 20s8 made herair ae ac 2080 -

SES ox FQ : % ; POA! a 2 2 SEO by f rs + Vareanien .

S passed a8 :

ty i Ghale Gu anis

3 for hearing 1 cS 3 $ Ny A z x thereat and the order of the Hk + OF ¥ Q reapor , Daenartrant for the = 21.03.2024 CPenally Notice The pelifian caming o Ny dav fled in supp s > ar Viey Kumar P 3 ayy 3 Us owen ' ree wor APES.

eo v4 ca FS ok ets od ttn ify Heer "ah ie See ee wed on ra ei tle ek i As vo nos a wee. os LE sees oe fe ro) S a: aes 5 ~ ar ie Gp oo a 0 ge me Ye a ™ ee ty | 8 3 : : "Ch noe ke EE rh nod Gi ony wi EB on G5 pea a Pe, aes eg wi th wet one be oer Sor ws '3 Lge ms ee "nte Soe apna, a ¢ acene 6 om, 2 ' ogee:

Ce fe 4 EG i ae "3 fs CB "

eid pen re. neeee, Ps ?% aaa , os or os oh. ee Sad "el - aneee: Whee ws el es ay > saves , 0 "bp gen a £% a Sonn & we Soetis $ 7 si oe ye teed 3 ¢ 4 te a > > os Ten 3 N sf af Re a ag Pubes i Tetbe.

CE v '6 Le "nt es ta 24 on ne Leoees 'eos Ck fe 4 Doren Ea wa ra oe, yee, ete. eG eaeee gee 7 ae ing 5 ¢ aa oe ae Fone, pe . ge i 9) Soe vente Me as ne aye a : : 44 ee abe is aks oo mth Og me 'en be EE om oe ES ik eee be OF 4% o KD a * & te ee Bd ee oS é no ee aan fo i Se i oa fom me PP ane ie OB m ey 2 & wash por vA thd 4A a 43 ed aed "e cee 86 é pe © fee AG Wo ae ' an "

Sache Lo, ober k wad Ftey fone. ag en se ee " Lo 15 we wate s, & be j oo at ye A rey wbeak 'B pas pases red ters fag fos] aa es bee 3 hades . on ' i CF ge ie ee eS ' vone at , eee. wtes: * rey, et ts % om , @ B oh, ie , ae Ce or * 3 we hee be OS re Oe & 8 tate: + ea! ade see. "nny, poy %, " ott 4 tere nee 2 ee oO ¢ Be ae pan es AA ge Oo io wee Heses otek Be res er tS cE ye aa ie Poe bee, y oo xe te po cS ee jess , r¥3 , ne. oe fd 4 a8 e% i Eee re te oe he . fe tA £3 hove c e ee & ae: pare . ae te tah 'math : ae Nye BE Ge Lhd a os a vm, * , - , ae OB 4% te @ tp ke an ae wee ge yg ay r _ ey shear tn ooo 4 x gfe Z ge ag, sooo ; Hie rs 4 Neel ty * $53 sa tie he uA on fos th OH ot CS Ieuan, eek There pan a oie pad won ORE oy rp ei, - 3 we OS ii he th en an a pi £3 2 agree, ' om : 'i 2 Hs oe vi F RO ag i EG a age oe ae. ten GB [Scot Ch en ro a sd i a) "4 poe ie EE i he Se oe iE 5 fg Tee oat pm OP Oe nd ge ip tb, Bey yea te, thoes if 2, Po te oy Bis tod ee pie th ee " og. len as ae ifs Coad te 6% _ieite "3 2 OSs , an tle . ey a a wet ge ES es oy oD nes he Ww Dh. von hee ie o4 fen ee a 4 % ti phe ord ee) oe oes - 4 prin, ea we yee Mahony "fe, o a} i a ane a rn rns eras 5 ee Oe Teed el toe Be ge we [a ths to ro ed oe oe we" he OE. * gore Dai oa * ge ¢ pe Pa fear Eh. yr thee £3 i 3 er % Z $y rr chee ay ageee wpe ae LP fin, £3 - wr foes way is bee, ee oh obF ° 3 LS wane on, 75 . pare nat tip es 1 oy 'es | mo ge % i ¢ be B Cp we F oe : ae ed fon ge et gt £ ba eS ca BE ie <4 shen fron hen tA ae have, or gee on os wed her Bh «4 ky eer ae soccer iG "aE 'here: gees haeee hes apse ae oa tod we. ge ent "Et exons on, ef " ry 4 ts rm eat to, 84 Ps ae 4 ee 3 Fe nt ns a ae. ig tee 5 ed os en eo " ng %, ; ra veee 5 A ow " '3 *, ane eee Ears a Ea EK os te Rss ghee * 'i Fa Ks ce is bee $F ee Paes 1%, y ro acted "ES whee Pa Bi: Seite (hh onthe : - td j oon oS bee pe Neat oh * oe pore 'od wy a3 4% iB ayeee yen wert E rs teed gon Me sid Sy, beers ti a, ie vad C3 as * aa Ee ay Ze koe a ae He ae Bes fy te he ie Pe vm, 4 els, 5 f 4 z ; ae . hry , G Boos 5 8 Bae ES e " 6 pa a en, eve Pas oe ete: fe a cs ® yo "s 323 rn nr rn ge = nee GS re * i oe ip poe t t r% ea) "3 ey: ae i or ee ee" 7%, heer. ht Hy Roses po on, yore wok ES Go wm oe 3 > ke th BS % ¢ : in, yl pe ia fo Behe oath thee Ton £3 eK £5 2 id ae q * 7 ogee wo oe aapaee bea G 7 ca : renee. eee pat 4 £% % iacosd x7 wees 3 ies stp, Sonne ene bees _ ohh Ee gee or ry ate rea God fet "ae i ce REY te won won on 75 Fg 5 naa f frase por theese co <5 we Paced fad len BS : ee p44 ee bee: Pog sen? Se c+ 64 oe oan ' e ene fete 4 gz rie ae s th he ge Sane ot a a a ne we mye en ee o $43 nd "he $ eat Co ageee bee Pri ba he weed fom ie Be nee GB ae wg, pe ples don te «2 ake is te 04 264 tees Sone re y , a oo veo t Ce oe aa C3 toe se 'e son spoons oes w he ie > BS &@ 2 2S BE - B = x wat ce Sees eres tot a es ee 4 ee a Mat canst Wp gs wok s tp re fae (ae Ice few. fee wm & es Between 4 R "pene es ween ree Sone re ee tan heen £3 Biac) a a, 2 Ee TSG af the Conatitulion of india and consequently selase/quash the Assessment Order dated 27 05.5028 for the Assessrnent Yaar SO15S-16.

Petiion under Section 781 ORC i fed graymg that in the circumstances stated in the grounds filed in support of ihe wri pelition, ihe oad 3 pees spare, woth Nigh Court may be pleased tn order slay ol Bes further oroceedings far Overy, pursuant fo the demand notice under Section 156 issued by the 1" respondent pursuant to Section 147 read with i44 of the Act 1961 for the Assessment Year 2075-18, pending disposal oF WLP No. T7505 of 2024, an the fie of fhe High Court, The pefiion coming an for hearing, upon perusing the Petition and ihe wt ~" < affidavit fled in support thereot and the earlier order of the High Gaurt daisd. 08.07 2024, 12.07 2024 & 89.07 2024 made herein anc upon hearing the Pens arguments of Src. Sanieevea Rae Advocate for the Feliioner, Sn Vahey K.Punna, Standing Counsel for respondent Nos.f fo 3 and The Deputy ~ $ Solicitor General of india for Respondent No.4.

WP NO: U198< OF 2024:

Helyeen:

Venkais Raia Srinivas Bommidaia, S/o Purnaiah B, Aged about 4 years. ioc. Business, O.No.4-20-24, Ring Road, Guntur, Andhra Pradesh-S22008, Petitioner AND 1, Agsisian! Gomrussioner Of Income Tax, Cirale £04), Guntur, Incame Tax Office, Lakshminuram Main Road, Guntur, Andhra Pradesh-S2c005 @. The Princinal Chief Cormmissioner of Income Tax, AP and TS, Toth K Floor, C-Block, UY. Toawers, 10-2-3, A.C. Guards, Hyderabad-S00Q004, # hese Pd 3 tee od ee RY a 4 ~ th ths tgp & vhost oak lene ed « i fen we a Sa oD 3 un EB os oe ge 8 ao up Se Seok B ing : os oG es3 ae . ts MO age ana & ane a ee rs 24 goon om i a -- oe on eo pa cn i ye ele on " 4 be fee co i Z Pie ; Woee, oe ae eee wm, Pree, te Lf> "Ge & oe tat # a ae ke om "a BS ca ao ay tk * iy ? where, ee % me eer ae £% hod babe fe G5 a MS tS e te ae oe Lh we ie bed seeee a ee ea z, pag , a .

oe 2 EB: ge ee OL ny os i fe ie is igs 2 * eee a tab, on i : eee '4 pe the ek BO ws 4 a ne 7 ad oy oe as Ge ee eon ES Sane 2 Be paeces ao Sent bow bn oe ee 1 "eet Senn os fing on oa ben " "s we rite f pares 74, g pa Z Bek ag Saad ry TaAt "4 fat Be "yee 'at "ar ay here Spot we em ; ae Wb pee a en an oe et wy bg a. Ly ngeee iss i on, Sod P gs 3 be, Cet coat a aA UG nee ae ane wtbee tne, agen A oo - "apete po fat od es $5 oe om # £ OB & P ai y os re tema "f 5 5 era oA ; te . dee eo @ me ES ge te my 2 an ie eeee, pon ke renee npoms A os pee pear aan Pace Bo Be acs: 3 & Be Se yo ee ie in my | a ee g a3 ee Ieee as j £3 rr oe wai ey es wh ha es:

z oe ot fa at Re Fas (f. $e et ee $ % "nat A Eo ok ogee Be 4 Be eh oh Se Be w te @ sd ee wi OE j i x foe a' x eG hee eee : on gre Bowe oO Oo ¢ we be "sores oye ges a _ hae Pe: ge a ne gem var bey J 5 L np fa Ra s tae ot wae Concer f rm oe ge Oo ge @ a we ee a ee ee us es fod a os ene ib on 'een . £ % pee, ax A ee a be eh PS ety ad arene , ee Ee e we ie ee Qo ce he iy Oh en wD hee tee Go BB om pa ae a as fron a et haat 3 B Ge cod YS ak 3 * 3 on, EE ' Be be 04 % po " fing fp een ser scons it Te Fe a iad aaa Ue "Pen, 'a tee ares Fe gor tee fy SE wtiie gone ch te Pree, uae Os. "ye La oe pati 5 yee oe oe at ape ie ss "ashe ae ong ee pe bees "bie, ig ee a at ee: % S '" aed weed 'e e wae oe ae & 8 & a BS 2 Bt 2 ee os * (3 ae. Meee, * % . of A Gere a "i Ee . ee, a ge 'sy te e ae eh fn Gy dooes a hone £73 ageee fb Be fe ae ar ae i heen ty ip AM seen 4 ee a "E ee aoe Sars cree satan, a3 "pon er a tft "ne, . Rae wnt 42h weed aeee ae Wns Lod ah Me 4 beens is cae tap ite hon A% ce os ae eaeee web. ten, ¢ 7 " af per pen g ry a KS ohh 'bd tee Save Week "8 oi 'he £3 3 Roos Cp ze te weet bowed rm rom te % ° ae he oO * Fog' "eee oh ag en ° eo - i eG bd % 4 . th A bad petite, Fost cates 'ot a an o it isd asa eee od, . t yt iA £% ses He, BY ie Linn ge tone a feeee on as beet" 4 i 2 woo Fy ae ae) 4 Ione for ered pe wee. oo. soot loce.

Baer oa 3) wo wp he weep 5 at fae 4 oy ae es ae fo re ye ffs ad es er Nea an ans a oo ee ge . "ee te uy he a & Ga ee my an oo mo & & ne Feel ty oe, Sore, oe Pex itt: ro ie * a oe Lg ek af i re BB 7 ty te of "bao $i ih tee oS niyo, Bees "8 "4 , "& ee, £3. oe ° fs yee oe 4 a) Sear voeb Pez "snot Faas . Seve ; &E Ieee "e fase of oy , , ie: rr "yp t Peo gor 3 RY i) i i & x ; fase mu ae |B oe eno a 2 ty Goo wR mm @ we Bg 5 mn Bs fire ree £3 a ' 4 eit ee we ps fee ae es eyes eB s ye aes mE ry % 4 i aes " pee Ee tage hp ; ¢ a poe & Lbe wt wh By: &j i ee. 4 we oy es ' we , oe . . , Ue, '3 rs q oe ei th, KE pO ge "ty Pm # id ox ae i if at - sain wo Ee ee oe. Saves Meh aa 3 os be Bs "Sy tk Be S gt" BS a fe "a a i tbe ny4, feast wei Psa 3 '5 Sat vo "7 pced cg "4 6G "8 fit bore es bee Sngd oY 3 a LS £% 3 aed wee eS re ve as eet 'ne 'a cee. ae 8 x ime ASS Pat BS Sta ah Th & \ & J aS .

by ay and 7 iq ae N Q g i, INOW TO a fk, my ae ween i hos "es eo ee 3 ab S ee iG be wg & BB &s te An wee ed te f on i 3 va on oe 3 fe gn oy ge i fone ca cis) byes : ea a; % eh ae fe @ a ss on a Oa: Mae bet CA Set ay i an nt a ne ne cs tigen ear bod ae cs 'aren rn, bec "s os 'het "go = be rn es ne ae "ones oo & en oe "oe nr a a nn ae re i re he mes a an anne 6 of ox oa ro : rs oad wt "a ty te iB ¢ Bf fae is a an ae ar fs sen, wre, J nia te we aepee, Coot Ww om aeod ed ee a oe +8 5 a in feo hes wee Fok ins a kc <a rn ars fed - te pee ke + a an es bedee £3 on Sony gis oF % vi : hon Steet whee C4 me 3 on Bee We C89 A we at DPS 6 a a oe . "ogo cai e o aon Boe oe s ~ & Be wo pos ee 5 eee os Bn ee o . & "& G Ue G6 & Boewem mI eS ie fh _- fe 8 eS 2 & & pred _ if wea my Oy ES - oe B we oft wend cpg Pe ae Dee gee %, "GG yh Pe ny. fs ee oi a t% $3 ee a 3) Up tm Bowe eed rere te . ie} tei ai 4 e ES, "i gee eeee , oe bee ih a 4 , me wc oA ve pany a " fh. 63 ae SS bee oe a ee Pye was 4 ae ee ce Tee gt Fr op Hoe e iA sane POE nape # 0300 ee ane oh py fet oS a ; @ © * bo my OS , ey SS iss] oe yo, " eos Be vale eds 60% cn Hoe oe eo £3 one od tH £% sees oe he oheng £% fore vem, rod a ae : ee 3 eS ie 0 SA CD pee? waeee, or ia i way 14 pas ' oh 4 a So Lo = 2 ee 8 5 So baal ee 'ae ee ye, fe eS bem ie fj ---~- @ 2 BB SS -ow Ss @ * ; " . Ba bed 7 foet ae eS «. Bade wz. Pag (3 asd 4 eee i ee i GS \ a, on F, nnae . ; bask : nad ob ea oe , an a 8 & & B 2 ZB a a te 4 te 8S Bete ee Gu fe 65 rp a tng sneet pot uw Le herd « sy ron an anne inl po oy a g (nn ns a no sens o> th, op yet as omc fpr a3 ee as be RE Be a OG pe fe Ue 4 fe ao 2 8 Ye a rr an Se nr eam ° 6 ee ~ te we os : a a a3 ib, y - & 2B mo si cco ai es ee *, non oa peed a 3 " eine ; 4 # on % -_ £22688 5 Se OSs fe « hs By a - & ae: a GQ fF * we ge 3 g& a ex «Sg eo % Es 2

-- # frne wee gee A Pa a cd Pa an an a a gon cn a rn ZB & H es ie ae ns a <r se % wm dh ", nad Les f ea at pow a aS en "e o * ie i me a ed ' we a EE see a G Om 8 yr Vp Fa = a 3 ts we «= eS ws ya oa se ie 'og rsh ¢ Lah oa GA ES 6 # pad a & oe pad me sg Gs , nth et ea BA ae B " a bon oo WRIT PETITION NO: 14723 OF 2024 in DIN NolTBAVAS TIE A 44( SCN VS bor 3 bie ne mad fe of cs ve * >) 3 GE eo 8 @ & Ee BB Fy we 3 fey nef, ge re ; pee i oe ped 63 ee iit P x tap ba we ios ey nee, ge hoot here we fee Sine Ay Rissod ae oe tee Bo eS ee oe SO oe hh a beg xo Sgt es oe . ae ae 3 fo hh m hoe : wom aod , 'e agen r ce aa £2. a ae ae A yee a fu} 4] nde. bowie rl " 7 . oF Sere: vee Fenn "oe me Oe ~ @ 38 2B o. I Oh oh oe £4 we a 3 sy, N Me fs ce _ a 4 OF 30 * » IANO t ara SRY wat "S ¥ = » > JARS OF 6088 WRIT PETETION NO rs na Rahwean Petitioner ad a rs ey pee ok bP ra = ean & ah} S = ' rel N N Saad 7 "ise ot SUPP E » Tore SMratg Wafer 2 £494 <. The Deputy Commissioner of Incame Tax, CidleAVard 1 2), x 2,03 Pana Set = St roy ae Se oc an ok Vilayawada, Situated af CA. Busiding, 1° Floor, Annexe, MAG. Road, Vilayawads.

Raspandents o Petition under Aric "8 of the Carnsitution of india is Ned praying thal in the circumstances stated in the affidavif fled therewith, the High Court may Re eased io issue an anorooriate writ, order ar direction more sarin are in the nature of Writ of Mandamus declaring the order passed by respondent dated eOiOG2084 bearing DIN and Document No ITRALAS TRS 14/2023-24/ O85 549082 (1) for the Assessment ear 207G « Tf in respect af FAN No AEQPRSOSTS are ihe consequential Noliogs issued as Hiegal, arbiirary, barrecl by limitation, void ab-Iniiie, violatian of Pinciph es of Netural Justice apart frarn Seing violation of Ariicies 14, TACT g) and 285 of the Constitution of india and Gection 1484 of the Income Tax, 1867 and in consequently set aside the same in fhe interest of justice:

x IA NG: 7 DF 2084 Fattion under Secilan 184 CPC praying that in the circumstances stated in the aiidayil filed in support of ihe petiion, the High Court may be pleased fo pass an interim order of stay of all further proceedings pursuant to the order passed by the 2 respondent dated 26/03/2024, bearing DIN & Gosurmnens No TSAVAS TIPRISH 14/202 8-24/ 4 OG S34994 214} for the Assesarient Year 2030 - Tf in respect of PAN No AR QPERSOS TG and ihe consequential Nofees, pending disposal of W.PLNo T1751 of 2024, on the Hie The petition coming an for hearing, upon perusing fhe Pettion ane the affidavit fied In support thereof and the earlier order of the Nigh Court dated.

20ed & O1.07 2084 & 12.07 2024 & 29.07 2024made herein and upon S0ed 4 OF | 1232 x ° WRU PETTTION NO Beiwesn:

* ° AND & TEEN metas i Rasporidanis oer, SN ¢.

aac) x OFF J 3 ~ * cS he :

ue % oes \, Sudivead es re oe Tat eed "ae a ee od a oul jureciciion, apart fran eine vinlative of Ariicies 14, Tai {No} anc wen the Constitution of india and consequently selasiaf'quash the Assessment Order dated 1 1O.08 2024 for fhe Assessment Year 2018-1).

IA NGr OTL OF 2084 YS CRC is Tied praying that im the circumstances stated in the affidavit fled in support of Ihe writ petition, the High Court may be sieased fo order stay of all further proceedings fer RS.OT (S33) inciucing any recovery, pursuant to ihe demand Notice under Section 156 issued by the Taf respondent pursuant io Section 148 of the Act, Y9Gi for {he Assessment Year 2075-16, pending disposal of Ihe Wit Pelion No P2se4 of O24. on the fle of the Nigh Court.

The pettion coming on for hearing, upon perusing the Peltian and ine afidavi Wed in support thereof and the orders of the High Court dated 20.08 2024, 16.07 2024 & 20.07 2084 made herein arn upon heanng ihe argqumrenis of Src Sanieava RAO Advocate far the Peitioner and of Sri Vilhay K. Punne, Advocate for ihe Respandent Nas. t fo 3, Sa Vb Yaghna ¥ oS Dull, Deputy Solliior General of india far Respandent No.4.

WRET PETITION NO: 12426 OF 2084 Sebyeen:

Hussian Reddy Dandetl, Sia. Dondetl Venkateswara Reddy, aged about o8 years, Ro. 2-154/3, Mangalagii Mandal, Raja Post, Andhra Pradesh - 822503 (PAN. AONPDSSSSF) Peltiansr aa AND

4. The Union of India, Ministry of Finance Rep. by iis Secretary, 166-8.

North Block, New Deihi « 770 004 % ¢ ' dad bbe Bt Sy rg *s % ?

ecw Bee fee b&b &% 4 te wren a . - 4 on fr, Aoin Be ya a a ie tf .

boaad i ot "ys vepeg, ross od fel aA ¢ ey opr, Ae gn EE set a a ns ne " pe it a US xen ae ceeds Soot eg "A Spe wt EES gee tee , 'oe is ? eee teed See : Fac £% tps, ane tp a on ot oe 'af 5 ne ne) ane nS poe pt tee an fs ber. o% nee ad rh hee ash eed thee eons tere, Soo ad on Sete % a LL ih ca pone wa os, ge 3 Bs agers "sy oop 4 whew up a, Ld ieee heed o ated tt % hove pete, ' nineer _ ee re a . ths shook 'Wood or ME pa res Sait ; Sate Pat Yee. Con Bieseed Sas #% £ 3 te an rs m@ 6 6 a iy a febew. ' trod a 83 ae a5 es fete PS oS nee de 4 OB cs ee Se he o * ae :

fees Ae we seen ais veer ae : 528 ' 2 oy ee 3 gy Bt 3 7 views on por aed goer ara wy Soa fs ty " (Sn Dowe yen, ween 4 re bade wo, £3 a AS £0 : "6 ie a oe pon £53 nee teen vg F tere LM Bed tpn bn ae ge ne a ne Bee schoo agen a o% wh Fee apt ie Pas ge » oy aM , #% co a "hy on a4, "a rh * eh Seg peg hey ae Sant is on ra wy ped od. sy "iad" "ager bees 0% 4. we nee @ ~ a me von Seegl 4, ee 2 'i, woods " cs , io us Bee 0" ea = iG ood: er ied tone an Sexe Ltd Pan ce 5) Yael 'Pay ay £ Ss; "to Ierane 4 is frere been i 'i : i 'ss " t ooo i Ch KS rh an) wpe Le wy ee ES yo ED So the ? a £5 ge eo tL. ; rn ne By pee wh iy bee : Me is aa booed fogs nee on gn oe + 4, %, f 14 reek 4 yer. Seow. B 'rad hte. oo rs 55) we oth a3 vdeee. [ae bore wn L% a $o% Q LA "4 Es "3 1k tose . babe, ry ores a $ vngey, Rk Ee 43 5 a Be £3 len, . a eee, me A ire, fe oA Ye oth OE ro ages ay we, iy bs HS Hs ap feed We . * 4 oe we "sd 4 "

sacl oe gc Te £% a . seed: hove tek Bs reall ye wy ba Ay ana rs * co + ete £9% Ly Jee £% . Lhe ad pie GT id r% a bem ca fon ae 5, sapen. * hee? ifs 8 agen "4 ye aed a Geer 4, "y ' ae B He gy Eo ORS ' ae thd = $F pres Ege ays aa 3 . fag gp oe SO Z vg A ve ae, soon -

i ; pene au oe rt '3 "Ch * agree tee e "nt : ¥ : - +A yn oP aE ;

> "a BOG up ong ; wk Arey, ced 1%, yet on od gece £4 4 "es gene. ste, SE we ade aos J bey en ge yee coon So 74 eO4 eg "on "ft ed. ne Sn ge 0G . en a ae wn © ae a cee Be & ky ere pat as a heat org £3 whee sagen 4 _ a a % ed tah As Ue Les pre ie Ea a s " ee. ¢ $4 ates bat f o% Bem ee ib Se Gy FA £3 ~ 23 ree h Beers aL in npn oe, rage ae m. coi Sot whe tag fg Ke ; is La here ee Se FE rs ge a & by By, Bois Bee a pee, nsed tae ' LoS ae EM a nan ¥ she io be go ratty he ue es, Neal "Gg te Re IANO: 4 OF 2024 u "HE FY Seok baa BG #3 2 wiage iB ofe oes fae See is im) tA When ree ry were eas ep ee a Fe ow con Et me £3 gs : me Ee :

ge ay £3 a ; ue hg oe ool a an G te A re, fe oe a oS

-- . i Beeen £ = any ys eee mcel ef LASES lake any coercive steps for recay 'ary oF demand Panding Gesposal ay Wye The petilian caming an for Nearing, upon perusing the Pelion and the affidavit Hed In support thereof and the orders of the High Court dated:

21.08. 2024, TROP 2084 & 2OOP 808d made herein and upon § arguments of Si P Pavan Kumar Rao Advonate for the Petitioner and of Deputy Solicitor General for the Respondent No and of SRI VAINAY & PUNNA, Standing Counsel far the Respondent Nos.2 & 3.

WRIT PETITION NG: 19489 OF 2024 Sehvean:

Neageswara Rao Chinthalanuci, S¥o. Veeraiah Cal inffalapudi, aged about 38 years, Bio, G-242-4, Sanieeva Nagar, Addgnki (North) (UG), Prakasan, 2st, AND

1. The Union af india, Mi inistry of Finance Rep. by ifs Secretary Faa-8 North Block, New Delhi. 799 Oot"

«. TRe® Income Tay oicer Ward 1 Ongole, IT Office. Rashan Mars Bh fine | Bar. Nager, Ongole, Anchra Pradesh S820

3. The Principal Cornmissioner of income Tax -1, Income Tay Oy foe, Ral Kamal Complex, Lakshupuram, Main Re Ashok Negar, Guntur Andhra Pradesh - S22007 4S. The National Faogiess Ass: sessment Centre Income Tax Deparment g, Ministry of Finanos, Govt, of Ind cia, New Dethi Respandent's Petition under Article 226 of the Constiution of India praying that in the croumetances stated in the affidavit fled therewith, the High Court Tray be Nleased may be eased to.

WRU PETIION NO: 12870 OF 2034 Sohyean:

> ayy Shag Chand Agarwal, S/o (Late) Jai Narain Agarwal, Aged about 85 years, Rio 2504, Lansum Oxygen Towers Seetharmmadhara Road seespene ~ Sa O13, Used to Aold the position of a Partner, in the Bicooming Realty LLP, An LLP disolved in fhe FY 2078-19, Which fh registered office af 47-32-28 Sharat Towers "wancanagarisakhesetnan Andhra Pradesh - 580016, Potftioner ¢. Union of India, ten. by iis Secretary, Finance Denartment, New Delhi "2. The Principal Chief Commissioner of Incame Tax, Andhra Pradesh and Telangana, Hyderabad Room No 923, of rioor, & Sock, LT Towers, Teed, AC Guards, Hyderabad - 800 O04, Telangana.

3. The Income Tax Officer - Ward 1(1}, Visakhapatnam, Room No. 404, 4 Foor, Pratyaksheker en MVP Double Road, Visakhapatnam, Andhra Pracash ~ S8aqnec

4. Faceless Assessing Officer, National Faceless Assessment Centre, income Tax Department, New Delh Respondants oy Falition under Aricle 228 of the Constitution of Incia is fled craying that in the cloumsiances stated in the affidavit fled theray vith, the Migh Court may be Mieased to issue a WH! of Mandarnus or any other appropriate Writ, Order or Direction, declaring @.the Order r passed under Sec, 148Afc) of the Income Yax Act, 19683, dated 23.04.9024. bearing OIN and Notices Ne. PPREAVASTIF TQS A/2024. 25/7 DRA S04 8 1Sy fT}, by fhe Src Respondent, for the Agsesement Year SO17<18, and & the notice issued under Sac. 148 of the inpome Tex Act. 1961, dated $4.04 2004. bearing DIN and Notice No, WEAAST/S/1S8 1/2024-25/7 0883050484}, by the 3 Respondent, for the rs Assesament Year 201-18, as arbitrary, ilegal, bed In law, vold-eb-inite, 'e * 4% tea, iv " A « 4 &. 7 ®. ped. 33%, i E Be DB Be ah Oo BB Bop 8 Ry ~~ A * who aos fo a teal ae boos eva dees is ton - " ay eh ra Ko pod. ped. taped 3 pe " eed whee? Need eee ye ting heed bad rep 7 Loe _ 4 ; based i?

os " ps bawe = peg o bee as bee gee gee rE oe in esi ph ee he 554 we ' yee tee Same foes. ea yen. CP hse Ge LS pn aaoe pete Me: epee ee e% gree raha tape. eet re 561 cot haan aan) une aE. eo ay oO be ye rn ee 5 oe vend gts on ne "4 Be yon " 6 Bowe Oo a 7 nn: a to me stye, ES acd t 1% ' mang "i Z tee tab ies OS oe "

Gita me @ 2 io ae ee . fet Ky tae Geo Oe "po, anes a ae a a7? pk, hee By be a an + nn ne a3 GS den £3 a no, ie, Ateed oe fe wth fn ee Gi a eee # £3 ee Rael

- , iad ' wn f nee ; ee 7 3 EA Tove ve a os oo rn i oy ty Np & E ra cad 0: fades. "nice ' %, cat f noe ae oY dey be Rg me a, eS CO an ar broks e on "$y Pre we hewn G3 cape mb ~ ee tee 7 oes . tae thy uF Fae ye "er oats rape 4 oo nate. ns & i we he gene pe iy oA siete. eae Sead AY; ras ae $ ayn ye gee feet threes wages, * peaies apes, deh er fen wy f hee '* z f ners oo 2 to, rs ont, bbw pos cs, bree vier, "OG ras Let te oo bed one Bere oe wee oene Es: werk bed 2 ee dace, Pate it, as and Ae $%3 yon oa; we ae me ae rn a: 0 5 m ve be a te fe & OM we tg wa Be ns a Zi ce, anes iy Bi gong ts Cy a fea seine ws ria. is rey Ss " ae paren _ bs eg 4 , bees * we . pres ay eee. ey we DB Oy BO, bh a a on A te ee ot. a rr on "4s ihh "se, " on £ 'So, . a e% tants post "er dntoe we Use heed +2) ea viens es) Loe" hh forbs. Soe ae ot wet ee 4 ee ts ee; wm Aege a7 Got yen wedy a 1 L. *, ° wie a3 ee on A, seed ee4s oe ng Sol ee Den ben fore ME , a 3 tee m wa ny be th fe th ; " "Ot wf TL Be t) gt a7] ay -_ tes od Ad bd &, Re itl eet C3 % hy, peeee %y oe '9 ' soot iy tg oe Ge aa a a ar oR ae ee: " e% Mee, a: hy se, , veh * iS ee ee. eur i C or bbe. eat Aci yeeg es ; ger vibes, C3 a as bs ith ween nf % Sad A aoe. pe ' te gree. ae an Ke eee tek ak f oye, "if es 55 a eke: "ern May "ee 'jb a ee Oe eee ee ger stage ae iad en bot te es eet 43 eee eee ih Gy ee. poss win iy me we Joon ae 3 2 fas th Po Le ott wane, z ne Dror % fr, Tare eee. en 433 ane oe bed be Yee eee ew RB "ee aye 'bd oe a Be oy, per: 5 WEES "iy oe i, ale we "g ae iA tg t% oes Sones oe teat "0uyp, ne ee Coe 3 HES S nt fetes Ls Pe x $e go a @ & B ee bh & Gh ae B & a a we % , Jud ae vn 'hh 2 : 4 4 "od EE sie we sy hy a aaa Bw , $e: 4 * oA a ne bets ahs iE the ge ; o% per win, vod a es as ts} ole Ce pony, thon ry onal an i teed ae oe "te 4h a Booed a Nlpae be ae ee ner nk FE fae 4a omen gee. z "p st, a ay oy, d thee' oe m panes ft vate "B. a bead en ' ; Fes Set , a hs ee ay yp ge we ie as Jibs ty a . ey 4 ; we : Aen Z Pes 2 ad we is ft a a eo oo Bom & on " Fired a : " on Ja . ss a eee a) Sad. took x. oh oe BD id hen So ee 2 a5) £% tebed nae sy ay es ee aa s 405 Fens -- spa or me how i sas Lap ee ne * shove a vk tad a %, % o f ar : 'alt, +7 "anal Ve te es oy Se 123 oe 4 * Sapp "hee ret g% eee GB wien Peeee % pow wR em Bsi 3 ee a as a Pe po e 5 ; " g 4 Ge gg ", "4 : '%, a, ° wm « & B ~ °F TE ye OB a we sae 2 oe LAE ge woe og fe e ag tid ah he (6 Ks ry Cad fm i ENE five beg oe wy ee ee "yen ie Ma get on * * 4 "agen 2B bons a Seve: Eo he my : gers "ne eta ms, rath n> "

oo "a, bees oF ne a) fuk gett if om eA sats ae wd %, we ef:

r Be & ae siged Bag pai! wo "eng pac we by Ey oa "fs 7 i «. End x Ea ood. be veeed Mt aM te : yp. eee f% . ee w £05 Pe ood a 4 Oe ; os wh Pee meee, aed ; th "abi Mit Sone oe ¢ fee J "gl i ns a yt " + tad re . , Kost Cr ; a wea aS feos a: es me wh wt, Ea i a % te tees pe a -- fe [S62 ra shoows on "yen "4 ood oy So 2 om a & SB a an? a a ° te on "iB sft Pug if a if e " Ny "5 & "gen i nae i a is ge igh A iy yen ey Yow ee a3 vapor we @ 2 "ys se Sere te ey: ey fF oy ee ee 67 bere % Moor. cnn pen Peg, 7 ook 3 yh, then é ¢. "

nn io we an an aA a ce pow He "Ls oe in ee ee oe @ « , & owe ae Th ee on. an Goon. an i ae foe ye 33 wie e th th. ee ence one ee "Sg £3 %) seed % ety brew. Gees, pe ge Pe pe eet ; ana ti sped geen "ee ' ar a aft fa ¢ pe ot gen *, o£ rie. tig he tere woe B i & BR & Ue ke ob few a nd Pe, sf weeeee od £4 283. a" Spee we 7 Shee i, aus 4 we. ;

3 i - eet iS ae Us er Ss Ged thew ,, ee Botwean:

chy io ae wards: pere ee ia oe be ;

"2 sabes Seee ved Jone ae a *., om Aon ch ton wo tigen, gm a a ee oh is "E oe SE eet SO aie or Pe pea os £ BB tA fe, tbe in 3 ' eg fee fe "oo re boa os fee pres ate pee iB aime nas we eee. ene eh sa nee oy i oe i: a SS oe ag oe te EL. i' aed Q, = 2 X R i a Y qeswar j <a \ Ne RS x Petitioner AND \. The National Faceless Assassient Canter, [Inoorme-fax De oarhrient, New Delhi, india s. Hroome Tay ONticer, Whar we }, Ralamahendravaram The Asssasment Unit, income Tax Cepariment, Ministry of Finance, Sod csoverniment of india Respondants Petition under Article 228 of the Constitulion of India is fled praying that in the clroumstances Stated in the affidavit Ned therewith, fhe Nigh Court may he pleased to issue a wr i, order or direction, more particularly in the nature of wrt of mandamus declaring order under Section 148A(d} dated 30408- 2025 BAAS TIPS G8A/2028- 23/4 05 188803850), && bearing DIN ITBAAST/S/148 1/e022-23/1 OS SOF aasdiand the Reassessment aorer deted 12-02-2084 bearing [TBAIAST/S.47/2023- bearing fT 4 2s ln is nohoe a8) ONO807305(4), as being void, Hegal, arbitrary, without purisdiction, wolate me, of Article 14 of the Constitution of india and consequently sel aside ihe same a IANO: 1 OF 2024 Patiion under Section 197 CPO is Hed oraying that in the circumstances a stated in the grounds Med in support of the writ peliion, the High Court may be messed io Stay all fu ther nroceedings inciiding collection of fax pursuant to ihe Reassessment onder dated 12.00-2094 bearing [TAAIAST/SMAFOOe3-

24/7 O50807 30801}, pandin + disposal « OF ALR Nd, 12089 of 20S4, on the fle of The petition coming on for hearing, upon perusing the Petition and the affidavit fled in support thereat and the earlier order of the Nigh Court dated.

28.06.2028, 12.07.2024 & 39.07 2024 made herein and upon hearing & y vorre & acon prime? aoe SEM BOs x age ied Fes Lesar apd Ahi ticn for Assessment Year SO18-20179 As arbitrary, Segal, Sad in law, voic-ab-nitic, barred by fine, wolative of the principles of natural justios, apart from being Vinialve of Aricies 14, T8¢iHg) and 286 of the Constitution of india and Section 1484 of the Income Tax Act, 1957 and fo consequently set-aside the same in the iferest of lustice.

bz:

iA NG: 1 OF 2024:

Peltion under Section 1S) af CPC is fled praying that in the croumstances sialed invthe affidavit filed in support of the writ peliicn, the Nigh Court may be pleased to stay all further proceedings, including arry reanovery, pursuant io the notige issued under Section 148 of the Income Tax Act, E54, dated OF O48 2028 bearing DEN and Ninticg No PP BAAS TIF a8 A088 Sai G4 S64 1997 ae dafied OF Ga.2028, for IT BAASTIONSS 1/2022-23/ 7082075307 ott dated 09.04 2022, for Assessment Year 2078-205 _ , Pending disposal af Wint Petition No. 19048 of 20¢4, on the he petition coming an for hearing, upon perusing the Fetifion and the atidavil Med in support thereof and the earlier order of the Nigh Court dated. eO,08 2028 & 1S.07 2024 & 28.07.2024 made herein and upon hearing the arguments of Ais Mallavalu Nikiha Advocate for the Fellianer and of SorVilhay K. Punna, Advocate for the Respondent Nas. fo 3.

RIT PETITION NO: 13128 OF 2024 Rehveen:

Vatikutl Srinivasa Rao, Sle. Subbarac Aged about Se years, Wit, Near Magid, Mutluru Vilage, Vatticherukuru Mandal, Guntur District - S22 215 Petitioners AND ES .Rasponnants Lye Rats PAT tN "

Ny Pye ry & Me Denes here Ee oy 7S oP Pere i of ry Ne { OF 20286 s a iA NO:

{ Nos.

g SESS ry < mci the rots :

Sy S WRIT PETITION NQ: T3477 OF 2034 ; Rahween:

Sin Pulivarthi Agskaash Nemarth, Sio P Srinivas Rao, Aged about 27 years, Ria. D.No. 875 O/4 Lane , Arundelpet Guniur S22n02, Andhra Pradesh, india. Petitioner AND 7, The Union of indie, Represented by ts Secretary (Revenue), Ministry of Finance, Departmen rm of Revenue, North Block, New Oeihi - 77G004 2, Phe Brincipal Chief Cornmmissioner of Income Tax, National &-

Assessment Centre, income Tax Cepartment, Delhi, 2nd Floor, E-

Mam, Jawaharial Nehru Staclum, Delhi. 170 603 fat The income Tax Officer, Ward-2f1), Guntur.

. The Assessment Unit, Income Tax Department, Guntur Be, Respondents Setiion uncer Ariicie 2239 of the Constitution of India is file in the circumslanoss stated in the affidavit fled therewith, the High Court may be pleased fo prayed that this Honble Court or any other court in reapect of the matier coverad by this Writ Pottion, @} if ts therefore prayed that in the facts and circumstances of the case, itis Honble High Court may be oleased fo Issue a writ, order or dinsction mare particularly the one in the ature of Writ of Mandamus declaring PTRAIAS TEAS A(SCNV202 128/104 10045820) dated SG.08.2022 ander Section 1484 (5) of the Income Tax Act. 199) and the Order passed under Section 146 A (o) bearing MPRAYAST/FMMSA2029-Sa0dS8a54aan) dated OF O8 20282 and the notice under Section 146 of the Income Tax Act bearing TRAVAS TASS 2022-235 104287 18281) dated 08.04.2082 issued by the Cf fod 2 Srd Respondent for FY 2017-18 as being arbitrary, egal, unreasonable, ge contravention of Section 1484 of the income Tax Act apart from bei & B a £ wm "ie ag TOF 2024 ~ > IANO may £ ah Gout .

Hi "

th Set 0.048. 2084 issued by the 4" Respondent, pencing dispasal af WLP No STF? a Tre petition comming on for hearing, upon oerusing the Petition and the afidavil fied In suppert Mersof and the earlier order of the High Court dated, eG. 08.2024, TR 2024 & 39.07.2024 made herein and upon hearing the arguments of M/s Jyothi Ratna Anumoly, Advocate far the Peliioner, Deputy amictor General for the respondent No.t and of Sri D. Radha Krishna, ¥ sanding Counsel for the respondent Nos 2 to 4.

RIT PETITION NO: 18984 OF 2024 Retween:

My. Suresh Padart ih, Slo. Mr Basavalah, aged 49 years, Occ Business, Ryo. Vid Main Road, East Gangavaram Talluru, Prakasam Oistriet ~ $25 264, Andhra Pradesh . ..Patitionens . AND

1. Assessment Unit, Income Tax Department, National eAsseass enter, New Delhi. Roor No. 407, 3° Nehru Stadium, New Delhi - 110 003.

The nome Yas Offeer, Ward 1, Ongole, Income £f¢ od et wD ooh.

oe Fioor, Rams, Jawaharial 3 :

N 3 ax Offes, Bashan Mase, Stine, Ram Nagar, Ongole ~ 823 001, Andhra Pradesh t3 . Tre Principal Chief Gornmissioner of Incame Tax, Andhra Pradesh and Telangana, Hyderabad Roars No. 922, 9° Floor, 'B' Block, LT Towers, Weed, AC Guards, Hyderabad - 800 004, Telangana.

. Respondant/s Fetiian under Aricie 226 of the Constitution of India is fled praying that in the circumstances stated In the affidavit fled therewith, the High Court may wir f EE © BA J nh

-

WAITS i ot :

x ¢ 1 OF 2024 » * ANG:

of ot Se yroumst om s YAwSs 144 rhavs 1448 of

-

he petlion coming on for hearing, upon oerusing The Pettien and the affidavit Hed in sumport thereof and the eariier order of the Nigh Courts 28.08.2024, 120 2024 & 39.07 2024 made herein anc upon vans the "

Viihay K.Punna, Senior Standing Counsel for the ss reegoniente.

WRIT PETITION NO: 13334 OF 3024 Reftwean Mir Srinivasa Rao Tella, Sfo. Mr. Choucdaramma Tella, aged S08 years, Qee.- Retired, A' Sanoos Aparimenis, Chinna Waltair, Visakhanainam -

S30 003, Andhra radesh. Fresently residing ai Mat No. 401, Sn Sairarn Towers, Plot No. 14, Jayaprakash Nagar, Hyderabad - 500 038, Telangana.

. Petiionens AND

1. Assessment Unit, incorme Tax Department, National oAsseasmant rood Genter, New Osihiy Roam No. 401, 2" Finar, &-Ramp, Jawaharial Nehru Stadium, New Delhi - 170 005, ¥ he Income Tax Officer, Ward 1 (1), Vishakapatnam, Roorn No. 407, 4° TS Foor, Pratyakshakar Bhavan, MVP Double Road, Visakhapatnam - 830 O20, Andhra Fradesh,

3. The Principal Chief Commissioner of Income Tax, Andhra Pradesh and Telangana, Hyderabad Room No. 923, 9° Fleor, B Block, LT Towers Wea-S, AC Guards, Hyderabad - S00 004, Telangana _.. Respondentis Petition under Aricie 228 of the Cansfitufion of India is Ned praying thal in he cimqumstanoes stafed in the affidavit fled therewith, the High Court may ® pleased io issue a Writ of Mandamus of any other appIC spnate Vin, Oreler or Drection, declaring that the order passed by the 1 Respondent, we 147 he Income Tax Act, 1861, dated S8 12.9023, bearing i CIN. PPBAVAS TSA 47 2023-24.) D891 45583 204, far the Asseasment Year e0TS-18, and ns ae a - a » $B>--ngeng s fen a en a CB Oe A i te KS Ae oe per veh wen 32) Rees i ge Vd yeas, ge Lo oe whe, coors pee neers oor ee Aires Ls ae eit he been etter i on ree ta ms pe wette pe a C3 433 % oe a ene £% KE Be - , tf 4f% ge ES i ks ee ron ee Bs i ee ia fee eas fe "a i ron > a (5 a ol 1 coe ss a ce ¢ 4 pa 'ad £ . Co t 2 es "on ' $ Oey TG. Po i ifr "gee bed hen Son g ied Sow bere a ae a "5 tn 25 ee en oe ? "4 en re os Sop f a4 r a aaee "pK . a ae pane _ a " tee. 'i s ae. mote EE book be EP We ae ge ea me & 2 G %, 7 'ne 45 é %. bene. °% > 3 : " ¥ en ee a ran ne 6 OD nn ant he ay ti ae ok hecho, Sa weche "4 "seed re et ae ae food ane ; 7 be pn a Ge ge Sh ee x, 0%, ries oP bene! sated e aaae ree 75 pace aA fg ws odeee " rage peer en res aa LA ert <i} pore ved! eee bes) £5 ype ; -. Ard 'é cae A "7 on Saat 4 inet : 2 be pay bee he . BY a x4 aNd Wehene pon. aif ca on we "a hoo "er gee wg a a 4 " £5 anon * ca Ae oat rn ~ eb EE ' i Mes is oy "fs vn Tae gery Sekt 7 Bz fens fs os noah re 2 mn g, pee _ s *: 4 vers, . he on as G oe the ne Se a an te ve ye Toy '% 5 £ bod Lo £fs, * geen. 'eg, neon, ao tenne "greg, pre . eee boasted "e hese, £ on tah von Gs ae fever 2% ot: fet Senin oe ws oe 0% shent Bere nee ae te ao) ee age # ar' Ge Gp 8 Br ee ee, is oe yf *%, we zZ thro : i geen j ee oe ee ie * "ey Be ie ane © a os cd Ft we aides pon Le £4 ae FES ft', bere a fey eB Bow FB te eb ay ne ar, aed SS ag ibe Qe ae bers bet tak tg f pevees Seer es as mote Ge Ee aan Sf an arm wp Gen yn no , eae a . £% Lo * x" fh nape : as cA Seat os oh tad . ; eA " a. '3 tp a4 @> a tp ees, a: a *aonee £5 ' we 3 aA ge i re * oe wt, te BR tee t 53) ron ». om ae ageee "hee Sant: 7 et, oy ry iret wn ped £ £4 ae ieee ne nosh Sue Ee % woe hens ee gt mers Soe ay a a | ne 7 2 gg & & 2 wtece Ae ~ : ary oe 4 ee $ coe a 5 ner Ly oO & "fe be ge oe $. oe aF$ oh ne es LP pied ¢ ee, "terme, eon 2 heed is A oe rg tees 4g. , 'ed eee ee of "a re bon. ii Shige . apem Tn ie oa ¢ oe Me RS Py, OO ete nn a a: en £3 oy Saeh be canete geo TG gee OE aft * beet "ee ms Aes _ Peete whore fon, < "eee yer m oa ors ES -- ® fe nee Cee conn EG e. "as age £3 68 Cd Sen pero GaP n , soe iad x Mh oo ns pee TEE vm, 8 OE hl a an a 16 F ed boy, a thee "Son, ye eheee. ut a ttt ca Oe ta ye OG eh Rae ae toe he ae et w wep gem i ct a Se porn mr ben see oa ee es a: ae ae rs on > Amn cos b ween oe : mm wR nf TAP ny can Sa nn: of ty TR ig wt wee Be ng fa be gs bd ag ves a enone since 3 ies agnee. * Fa Soot ae 3 cs he io "a og ONY eb Spe ig free Ses yet £ a the ben! Bas re) 2 Ch A tape on fg. aan Je ee "os Ys - eS Tete ven fe fe ed ee ance a er es rae: wae "er pe ry tap tant, J aead oo a oe pe ad 'yt G eo 14 ay sapere r% od 4% Son te Ri 4 wees ¢ "fire 8: Lad. "bene . a Sat ; tas £4 ones ina 433 Bene fy Bed eee fy ¢ %, "neg * 'Revie, tte A PLY Pat an fee ro "*, oe "4 we a on ae x. ge Fe 4%, ett os 4 'i 7 % % vn ? Oy te 3 A és rn ar a an be an? ger oe * oe yer a3 ees ; * ta es fiat ccd shrine £ % ones ieee eS her, rg on 'A oO s lotr per * fs, e a a Kaeo. op g. reve wonte . Sees Doe acs + Mook woe, £8 pent Shae (oe pe & [Fs ses er ra ey "an yg an mw tt 2 wg os yf ae OC f 6 £3 weer 5 we ye sere bene "C3 Kona a tnd £% Sieh a "* ened By ee i "a a ro Nes an + eno yee eoees Sh. Et a f saped 4 "2, pe oe a bed a in on a Ann (sane od Bt " Po hie te s : Ae 4%, a ] pre. 2 eins mann "ee Ss we ws oe ise 5 Bm & & x RB A gay Cun Hs, se tet Rod ob BS vy ag ek é 2 eg a apse Toten, ia ns Po as io Fas aha merge $4 econ oe. pee monet YS wm ff Ee a Wap pag Siren : thes: oa ee 4 the Peg fh fon % * a 97 Le is ey hen ote g : ee is ee fom oA non 7 ts 3 ae | a on i & oo to ee fhe Bo ' oe, $ a: £ ' srcite te tfA £ ihe so" ae mo ge i a a re oe me e, oe tb me Ee a: a a ee eS ge ee ten eer ed A : on m BRS ; Sm BF sp G& a an jm mG a "gy wy oe 8 . Us Hom af @ wwe he ts be fers oa ea Ke. (hee on AY. ine ee fe » baa gen t a ; oF ; ty vane se to bes we GS * "4 a re bee ny ae v5 an ne Saree yen Apt f i: wy seeg yer Pa aa am oe "inte . o"s, Seen, ve Fy mS BG pod hee a oak pts ce 'ee ety i a 48S a oe des po ee a i as re 4 Kan - y Keane ws ye - f oo z an . 2B th, 6 ff fe B oO fin wae : a ae | 62h. ED 7 : ' "s 4 os bead La iM ane

-

Ray K Panne, WRIT PETITION NO: 73478 QF 2088 Between:

Narayane Rao Ravun, Sis Purnacharidra Rao, Aged about G7 years, D.No. 14- Bo PEP PECE & VRS, Old Post Office Road, Morisset, Tenall Guntur-Seeeds, Andhra Petitioner 1, Gentral Board of Clrect Taxes, Department of Revenue, Min! Finanos, North Binck, New Oelhi~ 77G002, Represented by iis ee é. Principal Chief Cammissioner of income Tax, Andhra Pradesh and elangana region, 10° Floor, LT. Towers, A.C. Guards, Hyderabad: SO0RG. :

. Principal Commissioner of Income Tex, 1" foer, SVR Plage, D.Ne. 40- Le TOTS, Revenue Colony, Siddhartha Public Schaal Raad, Noghalraisuram, Vilayawada. &. The Incame Tax Officer, Ward No.1, Oop. Sai baba Ternpie, Bose Road, Tenall, Guntur Distnet, Andhra Pradesh. Respondents in the circumstances stated in the affidavit fled therewith, fhe High Court may be pleased to issue @ writ of rmancamus or any ather appropriate writ or order declaring the impugned Order OL 28-03-2084 bearing No. DIN & Notice Na. TRAVASTIF/ T48A/20eS-2024/1 08353810801) and the consequential notice DL 2800-2028 bearing DIN & Notice [TRALAST/S148 1ooes- BOs O8SSS1900(1) Us. 145 of the Income Tax Act, 196%, as being Hiegal, arinivary and violative of Articles T4, and 260.4 of the Constiution of india and Section 149 of the Income Tax Act, 1961 and consequently set aside the pune Oner DE S&t-s02¢ bearing No. DIN & Notice Ne.

ce g24 a & s & 1 OF = 2 40 IANO No. as =

-

Natice & HN s 3 3 o es Ty 8 at < JSsSR OF S084 x ¢.

WRIT PETITION NO:

= x Bohveen Hioner Sah oe qth :

> ¥a PS rad ab x BE Mf AND x 1}. Ueniral Soar OF Direct Taxes, Department of Revenue, Minisiry of =. Principal Chie! Commissioner of Income Tax, Andhra Pracesh and Principal Commissioner of income Tax, 1" floor, SVR Plaza, D.No. 40- Gnd WO-75, Revenue Colony, Siddhartha Public School Road, Moaghalrainuram, Viayawada.

4. The income Tax Offoer, Ward No.?, Qop. Sal baba Ternpie, Bose Road, Tena', Guntur District, Andhra Pradesh Respancdants Fieition under Article 225 of the Constitution of India is Med praying that inthe circumstanoes stated in the affidavit filed therewith, the High Caurt May be pleased to issue a wril of mandamus or any other appropriate writ or order declanng the impugned Order Dt. 30.03.2084 bearing No. CNN and Nefice No. PTRBAVAS TIF 1484/2 089-2024/ OG38890R8(1) and the consequential notice Of. SOO3-20e4 bearing ON & Natine No, fTRBAJAST/SI48 V/e0eo-

SOSA OOS 7OSZ201} Uls.. 148 of fhe income Tax Act, 1997, as being Neqal, arblrery and violative of Articles 14, and QO0-A of the Constiiution of India and section 149 of the Income Tax Act, 181 and consequently sel aside the iipuaned Order ON. GUMNS-2024 bearing No. DIN & Notice No. TBAVASTIF 1464 /2023-2004/1 0638009801} and the notice Of 30-09-2024 DIN & Notice No. [TBAVAST/S948 T/S0S3-2024/ 108287038220) Ws. he 14g of t income Tar Act, 1961, 1A NOo 1 OF 20284 Pelion under Section 937 CPC is fled preying that in the circumstances stated in the affidavit fled in support of the writ petition, fhe YS yy i es ae {S880 OF 2084 ° x WRIT PETITION NO x + Sahyean:

AND §. Union of india, rep by fis Principal Secretary, Government of india, Ministry of Finance, 8° Floor, Jesvan Osep Building, Sansad Marg, New Oelh- PO G04, Respondents Petiion under Aricie 228 of the Constitution of india is fled praying that on.

in fhe circumstances slated in the affidavit fed therewhth, the High Court may fs be pleased to lasue \ANt of Mandamus or any other aporopriale Writ or Order 'eg ae ONrection declaring fhe impugned Assessment Order vide No. ITBAIASTISN AT /2023.24/4 ene daied 07.09 2024 passed py 1 respondent as best judgment under section 147 read with Section 1448 of Act, TSS) as arbitrary, null and vold, Hlegal, bad in law, viclative of the ofinges of natural justice and contrary to the provisions of the Act, 1484 without furisdiction, apart from: being violative of Ariicias 14, 7@¢1Ng) and 285 af the Constitution of Indie and consequently seft-asice/quash the Assesament Order dated 7.03. 8084 for the Assessment Year 2018-17 IANO: 1 OF 2024 nth, £4 "id ie) w ee aE oh Retition under Section 194 praying that in) the cirqumstances stated in ihe affidavit Hed in support of the writ petition, the Nigh Court may be pleased fo order stay of all further proceedings for RS.29.02,005/- incluging any recavery, pursuant io the demand notice under Section 750 issued by the respondent! pursuant fo Section 147 mad with section 7448 of ive Act, 1964 for the Assessment Year 2016-17, sending o.

Neposal of WLP.No. 13860 of 2024. on the file of the High Court, The petition coming on for hearing, upon perusing the Petition and the aiidavil fled in support tharaef and the earlier order of the High Court cated.

28,08 2024, 12.07 2084 & 20.07.2024 made herein and upon Nearing the Pen, Shee, ity 4 ee a ioe a t . ne om, an ag ube sper Ae. $3) wt iyo wh rie i334 Ch a tp eS fo Be ke Th & & geen Spot. Pea wee eens ays Le Sng agree Breet or es] bs hb diy, Pao £ We Pie tee . os 4 an a Ch ng ae co & mm 6 ge th et hehe Ss) soa Se Se OOM = Th ten ar Ba gg ee ae) ae:

oA an ares 4 * ae oe on we [sae oa Met rod wey. a Ded Sg ce as = fy 1 © eo me Pg ns (oq 4 rr, Fete hy gree, Saael ' BN" Ee & oO Bet 8 e ga he 4 Pees a" : beee a A ye er Bet yeh go ¢@ BB @ ee a aes ye 'id ce Lb ay ; ver ~~ 2 A % oa oa 2 Faas ec Cn cen ce £ thn oe ween WG ben rm 'pth Ey Fe 5 tue 3 eer wine ee " we id Saree oe rm SA Sen ae 4 cs 5 Fi = gg Fe a kee we OF Mion " fob Se, on q cen 4 "iy oe ae 3 ha 5 on : r chon tf ios cad es nlimon Men ead J gees sarees ; ey haa vellnns ph ok a gone veers ad Z an ae $e "pod 03 ; ee ne wher.

ay ar, 4 re eo a " ee as "Ese <4 Oo Ge an ars we OS e gs Sy She Sows 43 53) we wo OU 4p AY a is G & | @ Ue ep OBS "Ow wie A ae ay rs Ger : OE tha Sonn re om tS oe ne a aan: a Ss a [es ee a ye * re pad me ONG ay Se on. U3 Ah ie] its Kany aggre cers tt $0 i .

yy ! Nolios or ti Ae ie f . fee w ats i vm eet @ O 4h EE oO x a Lae jon ; "4 c*: me os re _ co, ie Ga te Be a coe aye £m, a Ye Of mA 5 2 wa: gy OS 4 ;

i om HB 9 Bg = wy ; Zt oe "hd ea pane pes 3 Bw & ~ - B 8 B % a eS 'es a a a 4 Es ma ES i © @ 3 £2 O x Bo St on an; an; nn <a e da a a on ne DB <> then x Gs by pe Ube ee a3 oh ve ioe 1 "Te OK tee ORR Z go Ee ms 3 weno dood: Swe we or ica a2 hoes iL} we te ws oy a ee y an o Oo a OE me BO Ch tae fan yo gy ert oe Gp 63] e 6 Sey Oe 7 Pe = © & SE @ € &? BR om B ay 9%, ae £3 ae ax pare on we es bl heee "es pes teat - if * nt doa ts ape go whoo on ane Bo ge po Bees es ee pon Pan fee rece yo Ramee Ge poet Le an "O SB an > nn ann we hey orn foes a a OP wed 2 & wb te & : feb age ay TH te ee co a an oR iy we a Sak nee i; 'Som a kre ee és sgt, @ So ar ares ar ne) EZ pom peers 'ts oe Ps € pone : wher ews ® Oo t aNe ce w fe Ge OS r iy as ua ao BR ~ ke a os, 'po, eee en as Se A £5 put nc ie. La, "ER be ae Ce a > ee a a5 GO oe ee ee , nn age Gh ek, Bye a an an P p nr a nn ns <n: "ee hd ee " ja ee we oe int hy ee e fe Res » Cy Ee co a % fans on os yen rom peri ae ager ear pe Ra33 od yet ee vr, z. aot ahe ¢ gees Sar "gr , ies 4 LBS aes 43% & te eneae ce : Sot Boy be a ee fy ber 1 a a anon ae a oe °c oe.

y car ancdhi Na oo ;

as AL FOR Resne 3 Mt NEI em 3 20002, NTR Dist ie Ne QLIGT POR C Tet xf SS YS "

aring N

8. fayawaca-

-

oy ce ae N N :

N $ Marea upon Ac s ~ a pe :

Lakshin .

x The Incamne T. Road, V¥ oy es rN.

t WP NO: 13824 OF 2024 S Sehwveaan V2. OF 2084 ree Selioner, D AND herein and upon hearing the arguments of Sn Sanjeava Rao Advocals for the Petitioner, Si Vihay K. Punna, Standing Counsel far the Respandent Nos? & Sand Deputy Salicior General FOR Respondent No.3.

WP NO: 13829 OF 2024 Betwvesn: * Mr Soloman Digviiay Kumar Yerragudia, Aged 53 Years, S'o Yerraguala Ssoformian Ecward, Occupations Teacher (Private Schon), Rio. 34.2.

i Zancharaiah Nagar, OQngole, Prakasam, Andhra Pradesh, India ~ 923004 . Pehtoner AND Union of india, Mirusiry of Finance, North Block, New Delhi weeds, ee Remresented by iis Secretary.

N Princioal Cornmissioner of income Tex, Andhra Pradesh and Telangana Aayakar Bhavan, Basheer Bagh, Hyderabad - 500004 S. Income Tax Officer, Ward-1, Income Tax Office, Rashar Plaza, ath Line, Ram Nagar, Ongole, Andhra Pradesh- 825004

4. The Assessment Uni, Incorne Tax | Depart riment, National Paogless Assessment Genre, Roam No. 407, snd Floor, E-Ramp, Jawaharial Nehru Stadium, Oelhi - 110003 Paition under Ariicie 226 of ihe Coansitution of India is Hed praying fal in the circumstances stated in the affidavit fled therewith, the High Court may be gslegsed fo pleased fo issue an appropiiste wrif, order, direction more narticuiarly one in {he nature of a Writ of Mandamus declaring ths (a) Notices oy dated 20.05.2022 issued by [he Respondent No. 3 under Sectian T4S5.Acb) of er the Inoame Tax Act, 7867 GAct), (6) Order dated OF O4¢ 2 fy, Nespandent No. S under Section 148A-(d) of the Act {co} Notice dated G8.04.202s u issued by the Respondent No. 3 under Section 146 of the id} Show Cause Notice defed 01.01.2024 issued by the Respondent Noa. 4, fe) aot Assessment Order dated 14.02 2084 passed by ihe Responden oree ee ee Be _ 3 £2.

os "

e wh 4 ords os 3 of a Nat xy * x SS.

Fase Se N Sch N $8 n 3 met SS LANod OF 202:

oN ws WP NO: 73837 OF 2034 Sehween:

Mr Surman Prakash Sarangi, 48-11-25, Subbalakshm Nagar Vskn, Visakhapatnam, Andhra Pr adesh -- S800 1¢ AND t. Urson of india, regs. »Y its Secretary, Finance Department, New Dethi.

2. he Principal Chief Commissioner of Incarme Tax, Andhra Pradesh and q Telangana, Hyderabad, Roorn No.922, 9 Floar, EY Block, {.T. Towers, Wee-3, AC Guards, Hyderabad ~ 500 004, Tslangana.

3. Fhe income Tax OMicer, Office of the Assistant Camrmissioner of incarne Tax DOMTVACIT, Circle 3¢7), VSP Income Tax Oiice, ininity Towers, Gankaramatam Road, Visakhapatnam, Andhra Fradesh

4. Faceless Assessing Officer, National Faceless Assessment e incame Tax Denariment, New Delhi Petiiion under Aricie 228 of the Constiiution of India is Med graying that ii ihe circurneiances stated in the affidavit fled therewith, the High Cowl may Se pigased fo pleased fo issue a Wit of Mandamus ar any other appropriate LA Writ, Onder or Direction, declaring.

athe Order passed under Sec. T46Acq) of the Income Tax Aci, 1961, dated 28.03.2028, bearing DIN and Notice No. fTBAVAST/FM48As/2082- 2d 1051453 1881}, issued by the 3° Resmondent, for the Assessment Year 8 < bihe notice issued under Ses. 148 of the Incame Tax Act 198%, 28.08.2029, bearing DIN and Notice No. [TBAYAST/SN4§ 4 /20s2- eas 47 2a72(4), by 3° Responderd, for the Asseasrmen! Year 2010-20, and cali the consequential proceedings initeted/Grders passed by the .

x 2 oa sy 3 ENS OSS O26 Pay * ?

artek No and upon A .

i & or 1 ANoT OF 2024 her Mis nN Achvooats We NO Beahweaan er gAS AND 3 1, The Union of india, Represented by is Secretary (Revenue), Ministry af Fingnos, Department af Revenue North Block, New Delhi ~ 71G00% a. ?he Frincipal Chief Cormmiasioner of Incame Tax, Naficnal E-

Assessinent Centre, Income Tax Department, Delhi, 2° Floor, E-Ram Jawaharal Nehru Stadium, Delhi- 110 G05 nf

3. The Assistant Commissioner of income Tax, Circle 1(1), Tirunall.

% ond he AdditionslJont/DeoutwAssistant Commissioner of Income Tax, Department, Delhi, 2° Fiear, &-Ramp, Jawaharlal Nehru Slacium, ">. Assessment Uni, Income Tax Department . seins Petition under Ariole 225 of the Constitution of India is Hed praying that in the circumetanoes stated In the affidavit Hed therewith, the High Court may be pleased to pleased to issue a writ, order oar direction rmore particularly one im the neture of Writ af Mandamus Notice bearing ITBAIAS TIF A 48A(SONV20e2-28 10508388820) dated OO. 038.2023 under Section 14845) of the Income Tax Act, 1967 (Act) and the cansequent order bearing TRAVAST/P A488 2082-S3/TO5 1S 7OR(1) dated 28.05. 2025 passed under Section T48A(d) of fhe ITA and the subsequent notice under Section i48 of the ITA dated 28.09.2023 and thereafter passing the consequential Assessment Order vide ENN. No. fTRAIAST/SN 47/S023-24/ MSS O8Re2 Fi Gmpugned Order) under Sectian 147 read with Section 448 of the ITA and cansequently demanding an amount of Re 20,05. 880/ vide Demand Notice vide DIN and Notes No- ITSAVAST/S/SA/2023- 24/10630800684) dated 2i03202$ (Demand Notice} and nctice of pen No. PYEAVPNLAS2 POA/2023-24/ 9 OG308095 11) dated 21.08 2024 (Penalty Notices} ensaietion and contrary fo the e@Agssessment of incare Escaping ae semen! Scheme, £022, Section 1874 and Saction 1445 of the MTA apart "E, 4 B & ee] ay . 45 £3 a Gs 3 oa cfpet gy Meee a "5 ee y Pte, wt, aan i633 mA £ he rn a a a aan a ; Shee tweets a Sens ae oes 2 aan vhs £5 & Bb e he <x CE oD gs me Oe we be a eo Be CRD ge RG "

83 & £& wh S OO wg, EO weg Ae "Se ee ve Bok teow oe. £5 ve ow heron oe aan wet ia aA 3B ie § Xe © N 'ae a ur & *} Se Qe oe 3 PY Fad sai eke ay 3 Ire Se a fe Ree Be Wy ty gs, ths 2 Saad » ae om ied 6% ; CF Ge heel BS cial ver ie od oe yo ee th to ES mn Sa £5 : as Zs & oe a a oe on eS of a See % a Se hy ager tape food nee 'e a a " pee go 4 $3 £4 1h got mars, Nasee cm J ~peee peer fe ota "f a nn a we wb vee G ee Bony e ey en 'e, K, peed s f Medd ere *. os 2 on "e cae ve we GE & & TR as ea SB os wb a ad a mo" mth gp 3 8 & an ns an tk ee am bs Be age, hte! 4 ca Ch 3 . ee Lae oL3 " ee, re vee ane ee * ie oO 8 gay eG ws ~ oe Lge BG LE Oe " w en. th ooo a e Z Ve is ge he ae oes "es faced cy ms , i p ty, t is See "en ° a Ce io oS ed a oy ot "ies be ge Be oe fone ta > th fie tee Brig Bae MA tng 0S be ES BE G €, BME OS cae ye ws ee am ft: oe, aw 2S Ss 6 A % BB me fee gy wy > ay OO I bee ny a ves ey Eh. tw Fini ogee Sot an Kee oan is Oe le 2 8 ¥ "a ; : "6 "ey oan oo 0) oy tee "mee a "a & ian tad guy hee ee "EA ES nd gpg sf oa ee ty Brn tye kA a Ge ge nn oO Be ee 0% ae Me 9, pape ' a m "2, z eee: etn vyee ae 2 fe tS lp See Secs 4 a ees wee go £4, seen. Opn, het £3" Fis s tepray . oon po ee tee, wy capes tel. we ied 6 £4 bl "cee? xa, ie ot wa ERS i £4 foe pty SB iss ies oe g ---- oy ee: oe an ae ; BB say o bh RB ) an 2 2 Bw nam we ae ths Sad Gen, iy eres ee LD he A ge rece Ch lees atten, Th pew eae: Bowe toes 0, The oft e% vee "neat ee CE kas4 go om ot 4 fol bbs £4 endl 4 nd wh laeot ee eed ahs fy £5 the tu} pers oe onegt = a yt ee, Eon ween npre hebiv ots on pat "fel gr : saree, S44 . Ae veers th Gs Cb eG ae an a ar ar a 2B ope fooe: 'coe Lore. oA, Poses, a '4 he "ny he Seve Vth 'hese 5 LES the i on, Fac ie x 0g bo gee ts beat "tape gene oo hyo 0 a ngree. Sat on en napee, Pose % Vo en cans a; aan i a ns en fat tn Bn ok ES 2 bee E es % po Peg £% wees fae foe eee ig wage Sabn OS Seat Snaat if on aaeal booed nee tho bed. Soe ery aan : ee ia Me we, ve an an ad Won ye yn PY iy Oh ap By ee wen 4 rece oe "g 2% <%3 £4 x, Fa) ¢ a Reed ih em, ES ne 2 yy re a an a fo Beek get a cy an an: aan: an tae oR "

Si Vang ee oy tA Pe, % te} en an " er we Sino aries ; E pu fe, pry c £05 Gee BS 2 Sah " we vs if % :, Gon re, SL wr " yen, aon we an OnE ee ; LA {oR oe ae fake "ys Nat Le ag ° a pete rion a 4 eee, fant PMs see ed ee ti % oC na, As, Cos : ie ea pea wad bo 443 nage oe o Soe ca ar ie ns rag te i nen oon aa t ia re "ih oon fen " hove on tA (te ae:

wd nn nr > a oe % a an KE he Ge io ry ee ; n get a ee oe sr ne . a ay GF mT SE gy Be ty be ye 2 gd ae

4 ; eee on A e ". "3 naee .

os a os, oy te Og en pe "? ff "age ES nd nn rene tone' My aeag, ga ewin oped, tnd Son oo mead ae al "eee eG ia fle, ay £5 oo "4 _ ue te % Sw: a 4: "dh, bee, , nce. a "

"oe Be Bs s fon z aor s len 7 a £54 a 2a" Se 8 5 % 6a 4 Bo Bw Tees re s, oe ae . a oon pooe fey apne a a neo meee -- bop @ 8 e oe Sie i ans re fa Se 2 gf ey EE eR oe we es ae 4 rs te baad Freee. ta xs! tf i w4 "ek f 2 tk cs nes ann ' :

f sagen @ & foe tind Lory ee on Gm bh Be ee es oe td EE tee ame RE fas :

af = Siz Coon on 4 AS aa ey o iey Ba0 BA an j LANG.) GP 2684 6% fit eng i a Seat tee "a:

© f rte ee ga anne Be ogy. 4, ; : ge py om sen, "epee ag te a Cth i ar; ras eee EL we SD uy Pan . bes per herve a "rey iy 9 WBA ' a beat oe wee, oF a Ca ae 43 B BE Somes a 2B Bw is aS ed ro toe bok mm io Gh Bi th ye gS ae ns ar a * on fe By a nn er Ae ve cs nh i "

[an te kere nate gy " S Lip "Gguh aa » KE a a a :

eo ae pet) £ bee: Bey ee e Seow gee. cee nt WP NO: 12862 OF 2024 Setweaen:

Datteireya Abbina, Sfo. Verranna Abbina, aged about 88 years, Rfa. 12-289, Allam Vari Street, Jangar ateddygudem, West Godavari 534447 Andhra Pradesh PAN ASKPASZS8Q nets . The Union of indie, Ministry of Finance Ren. by ts Secrefary, 16o-8 North Block New Delhi- 11Q O01.

. The Incame Tax Officer, Ward 1, Eluru, 23-8-4-8/4,K © S Towers RR Set, Eluru Andhra Pradesh, The Frincioal Cammissioner of incame Tax . income Tax Offices, IT Pa tx Office, Infinity towers, Sankaramatarn Road, Vishakhapainam Andhra Pradesh.

e . The National Faceless Assessment Cantra, Incarie Tax Denariment Ministry of Finanoe Govt, of India, New Delhi. . Respaidents Petition under Aricie 226 of the Constitution of India is Ned praying that in ihe circurnaiances stated in the affidayil filed therewith, the High Court may By be pleased to pleased io 1) issue a Writ, Order ar Direction more particularly, one, in the nature of Writ of Mandamus, declaring the arder passed by the Respondent Noe dated 04.04 2022 u/s. 148A(d) and Notices issued by fhe Respondent Nog ander Sectian 148 of the Income Tax Act, 161 also dated OF. 04 2028 Negal, arivirary, bad in faw, void ab Initio, violative of the mringigies of natural justices and being violative of Anicies 14,19 and S85 of the Consiiution of india and caneequently. fiSel aside the Order dated O4.06 2022 u/s. T4GA(0) and Notice Issued by the Respondent No.g under Section 149 of the Income Tax Act, 1881 dated 04.04.2082 calling for the 2 carne of the Pellioner far AY SO1S-16 ans any coneequant S. Assessment Urn, Inecrre Tax Department, National e-Assesament Center, New Delhi, Room No.401, 2°° Finer, &-Ramp, Jawaharlal Nehru Stadium, New Delhi - 110 G05 Patition under Anicia 228 af the Constitution of india is Med craying thal in the circumstances stafed in ihe affidayil ied therewith, (re High Court may re fo pleased io issue a Writ of Mandarnus or any other appropriate \AYR, Order ar Direction, declaring thatihe order passed u/s T4640) of the Income Tax Act, 1967, dated 15.04.2024, bearing DIN anc Notice Ne.. ITBAVASTIF/148A12024- 4-2517064110464(1), by the 1° Resoondent, for the Assessment Year 2020 ~ 27 the nolice issued u/s 148 of the Incorne Tax Act, 1984, dated Fa De S024. bearing DN and Notice Nig, tha ex 4 oh.

ms ay ty we ae oA oo a t ms:

ert Year £020 - 21 as arbitrary, Hiex violative of ihe principles of natural justice anart from being viciative of Anicies 38, TACT) and S65 of the Constitution of India AND Sec. 1484 of the Income Yax Act, 1964, and consequently set aside the same in the inferesis of justice, LANo.t OF 2024 Sattion under Qection 14) CPC ie fled praying [hat in the gen, es ay ss peace ore on rey oa Eats ott & cicumstances stated in the affidavit fled in sugport of the writ High Court may be pleased fo stay all further proceedings, including any recovery, Dursuant fo {he notice issued u/s 148 of the Incame Tax Act, 1554, Gated 15.04.2024, bearing DIN and Notice No ITBAYAST/SA48 T/ened-

oy sf 28/1084 11081211), by the 1 Respondent, for the Assessment Year 208 aes 7 a ei, pending disposal of WP No. 13893 of 2024, on the file of the High Court, y The petiion caming on for hedring, upon perusing the Petition and the affidal fled in support thereof and the order of the High Court order dated OF. 2024 made in LANo.t of S084 and order defedd 2S.07 8054 made io] ie oti "3 4 or rede.

ws xs Be tee os norte os & i 'tS EA = mk a in law, volel-ab-iniia, violative of the orinciple being Wolafive of Aricies 14, 19(1 Na} and 265 of Ihe Constitution of india and Seo. 1434 of the Income Tax Act, 1801, ani consequently set aside the same in {he inferests of hustice.

LA.No.1 OF 2024 Selition under Section 184 CRO is fied praying that in. the cHoumsianges stated in the alidavit fled in support of the writ petition, the righ Court may be pleased to stay all further proceedings, including any recovery, pursuant fo the notice issued u/s 148 of the Income Tax Act, 4 1961, dated 18.04 20284, bearing DIN and Notice No. ITBA/AST/S448 1/20e4- e 25/10881 1089801), by the 18 8 esponeen for the Asseasment Year 2020 ~ a S :

ay 3 om RS com a vob eae need iG Fe %% (Se ery Faded i we tee x a Sis gy ap VE apee.

bos yey.

2), Pending disposal of WEF No. 139

The petiion coming on for hearing, upan perusing the Petian and the afidavil Hed in support thereof? and the order of the High Court order dated g Ve. 2024 made in LA.Noat of 2024 and order dated 2O.0F, rege erein and upon Rearing ihe arguments af SrLAVA.Siva Kartikeya, Advocate for the Petitioner and Si Vinay K Punna, Senior Standing Counsel for Mespondents, WE NO: 15025 OF 2034 Setweean:

Mr Bokkisam Venkatasiva, Sfo. Ramanandham Rokkisam, aged 48 years Occ: Reel Estate Business, Ria. 407, Gowrishankar Sadar, Ramireddypet side SSN College Noste!, Narasaracpet, Guntur- 522 801, Andhra Pradesh, AND Year 2010 ~ 17, pending disposal of WP No. 19925 of 2024, an the He of the xt The petiion coming on for hearing, upon perusing the Peition and the affidavil flect in support Ihereeaf and the order of the High Court order dated T2U0P 2084 made im LANo.1 of 2024 and order dated 29.07 2024 made herein and upon Aearing the arguments of Sr AVA Siva KRarikeya, Advorate for the Petltioner and Sn Vidhay K Punna, Sanior Standing Counsel for WERT PETOTION NO: 14128 OF 2024 Sehveen:

Ses Visakhapatnam, S234;027, Andhra Pradesh. Rep by Hs Authorized Signatory Bore Eawara Ran : Petitioner AND . The Union of indie, Miniatry of Finanes, Rep. by ts Secretary, 165-8 Narth Block, New Delhi - 770 001.

=. The income Tax Officer, Ward 2(5), Visakhapatnam Income Tax Office, anode.

infinity Towers, Sankaramatam Road, Visakhapatnam .Andhra Pradesh

3. The Rrincinal Commissioner of Income Tas -!, incarme Tax Office, [T ic finity towers, Sankaramatam Road, Vishakhanpatnam Andhra Pradesh,

4. The National Faceless Assessment Centre, incorne Tax Department, Ministry of Finance Gavi. of | Respondents fh oe :

&s ? 3 2 "

y Me 3 ay i inc 1 OF 2024 fA. NO ait a Sr.Polkampally Pavan Kumar Rao Advocate for the Petitioner and SriVilhay % Punna, Senior Slanding Course for incame Tay, for Respondents.

g WRIT PETITION NO: 14135 OF 2024 Sehwvean:

Nathavaram Pace Lid. W 188, Nathavararn Vilage, Neihavaram Man Amakapall, $3771, Andhra Fradesh, Rep by fs Authorized Signatory ©.

Acinarayana AND t. The Union of india, Ministry of Finance, Rea. by is Secretary, 165-8 North Block, New Delhi - 710 00%. '&. The Income Tex Officer, Ward 2/5), Visakhapatnam income Tax Office, infnily Towers Sarkaramatam Road, Visakhapatnam Andhra Fradesh tp5 The Principal Canmunissioner of incame Tax -[, incare Tax Office, [T Office, Infinily avers, Sankeramatam Road, Vishashapatnam Andhra §. The National Faceless Assessment Cantre, Income Tax Depariment Ministry of Finance Gavi, of India, New Delhi.

Petition under Anicis S26 of the Consflution of India is fled praying that oy in the ciroummetanees stated in the affidavit fled therewith, he High Court may ~ be gleased fo issue @ Wik, Order or Direction more periiculariy, one, in the nature of Wirt wf Mandamus, declaring the order passed by the Respondent No.2 dated 02.04 2022 u/s. 4SAct) and Notice issued by the Respondent No.2 uncer Section 148 of the Income Taw Act, 1981 dated OS.04.9022 as "legal, arinirary, bad in law, void ab info, wolative of the orincigies of natural justice ESR sets AND :

Fras Union of india, Minis "ny of Finance, Rep. by is Secrefary, 16-5 Norih Block, New Delhi. £1 004. ax Officer, Ward 2(8), Visakhapatnam income Tax Office, infiruly Towers Sankaramatam Road, Visakhanainam Andhra Pradesh é. The Principal Cornmissioner of income Tay -!, Income Tax Office, IT Offieg, Infinity lowers, Sankararnatam Road, Vishakhagainam Andhra Pradesh,

4. The National Faceless Assessment Centre, Income Tax Deparment Respondants Petilion under Aridie 226 of the Constitution of India is fled graying that nthe circurisiances stated in the affidavit fled therewith, the High Court may he pleased fo i issue a Writ, Order or Direction rmiore sarticularly, one, in the nature af Wri ofl, Mandamus, declaring the order passed by the Respondent Nog dated Us. Os. 2022 uls. 148Ai0) and Notice issued by the Respondent No.2 under Section 148 of the Inceme Tex Act, 196) dated O4.0¢ 2082 as Megal, arbiirary, bad In law, void ab initio, violative of the orincipies of natural justice and being violative of Articles 14 , 19 and 285 of the Constitution of India and Res 3 i. Set aside the Order dated 02.04.2022 u/s, 148A) and Notice issued by the Respondent No.2 under Section 148 of the Income Tex Act 1967 dated 46.04.2082 calling for fhe return of Income of the Patifioner for AY 2018.19 and any consequent proceedings as lacking in jurisdiction, Y OF 20 °.

a {A NO = & a 4 » PETITION NO:

WIRES {40d s x Sehyean oe PetGianer AND { &. The National Faceless Assessment Cantre, incame a T9 :

ax Deparment Miristry of Finance, Govt. of India, New Deihi Respondents Pettion under Article 228 of the Constitution of Inca is Med praying that in the circumstances stated in the affidavit fled therewith, the High Court may he pleased fo issue a Whit, Order or [iraction more particularly, one, in the af Wat of Mandarnus, declaring the order passed by the Respondent Noe dated 02.04.2022 ws. 148A(c) and Notice issued by the Respondent No.g under Section 148 of the Incorne Tax Act 198+ dated OF. 04.2022 a8 'egal, arbitrary, bad in law, vold ab initio, violative of the orincinfes of natural justios and being vidiative of Anicles 14, 19 and 285 of the Canstitutian of india and consequently. Set aside the Grider dated 02.04 S02 ufe 14GAfd) and Notice issued by the Respondent No. under Section 148 of the Income Yar Act 186) dated 04.04.2082 calling for the return of Income of the FPettioner for AY 2018-19 and any consequent proceedings as lacking in cishon.

rina 4, an IA NO: 1 OF 2024 _ Fetiion under Section 957 CPC is filed praying theft in the croumsiances stated in the affidavit Ned in support of the writ petition, the High Court may be pleased to stay the recovery of demand pursuant fo the Assessment Order passed by the Income Tax Desariment under Sectien rw Section i4d¢4 and Section 1448 of the Income Tax Act 1981 dated o\ 12.2023 for Assesament Year 2018-19 and direct the Deparment fo ant lake ary coercive slepe for recovery of demand, pending disnogal of the Writ Patition Na ddi4ds of 2024, 0 an the fie of fhe High Cour, The petition coming on for hearing, upon perusing the Petifion and the afidavil Hed in support thereof and the earlier order of the High Court dated.

& % "FF bow 4 coe Sipe Pan "ages n 7 oe wae C4 We aA wae ee Ne $3 ohh x be "a ea aa i i Oe et he, 4 : aed ee, ran wees ¥ wed, rab ae an sd oy tee Isa re tL as oe wd re io3] teh on bbe | aw tS P ae Me ie te ee sioes nn ane: ae Pr 3 anne bat ey oe coe ty rae £c3 Mag 93 wy i tp 03 on en "fe me ve bos pe Be ra z t 07 7 canes aa! " aga where fbr ed views AA s eH ay <3 a B 5 ae nn a oe sone he *, % a au i ' 2 * heck ey few 0G a2 Me Ld * we Sore %s, Yo, toe: % are re . me 1 eo fh o 6 i re eo eye Be Sihioe 'e La spe i' bbe tah Ege he re er fen cans ran * 4 ce) pees be mi oe a a fer 7% leek Lh, fh a bor s to ae v. Po) ee caeen eas ae het ef han @ wo ae rs Bees ae ey nn an CA - : od res we. ae 'nai aa yon: oe < apes gene rn on oot ee thee a3 rs oy, "fh me C$ oa, iy a er ¢ ee 4 Sooo " US been 3 fee Tne ea ie ap ee ete tree oe £05 Capa . Kw 'A fen, rs a rh, cy es . : ton oan , ee Hi -- th @ ce the et "im, Sear | A sige es toons ve, a the on . es ode re fre t, ben ra 3 > r% tH we , oe $% Son whew 53 eeee Paes ger en ies : AG ef ia tA re Lan oo Pe ee Poca ee, 3 > u 3 nanen. pee jon a . ie CF a a sabwce - ee beeen whe seapes on Ry one wae i ? spoet rong we ee ade, $i A * peers whee es % on per ify on oe yee ie a ae ae b is; foes goer he egee ¢ bec, 4 ', ae rete SF] eto, "ype Be i it ge wy Bm 3B "4, ie: he ree where tou, oe en =, trees, gee ee se open ante. ye, ete ifs pote Sonne oe a boas ge - "pot Seat eet US, od HG eos Bed nggh age ip o ie & fae Pe he fice "Ae, a wes, Ch oon "ye 3 be vv & we ort £3, in oe sy oe % yn oy . weet So e 15 ed x oe wt oe, es ce beg £3 pr soi i Ze. nas fies 45 fess we os £4. ge wenn i be shook. - Horne ben : f ' a tie 4 ny cs boson 43 Perec, Peden oes "ee ve esi bee. coed tg wrovng typ teen, 7 eye win, SE oe eas a " pees ee gn 0% aoe ie $ bf A £. ol vate oe srhans, ee thy p fi it nd ve Aes. oe & t hoe ' shows oe iy ' hie fy ¢ oft me £. Pea int ve 'eine. ey ne ve i eheee w oh Sotnn we e te yr £$4 Eee: tit eee we les ' iy we | OB : the bad wt Sige ye, Oe Ee pene, 4 "og! id etd oh SS fon be os i is ee Ess t: "i 4 £ eee 4 Se " ¥ ger % ae pe f - a hee "es eae ; nn a ons Coe Son Sere es, £4 fh ihe we er Sone 4 tert ts apore gety tt toe Ps bey "fy Sonnel. Lad we ie ah Bona 45 le aed ot eee "oot pe pa oe: on Li i ce a ee ie "Se ap eS . a tang Sse vesae ro a a roe . req % naping, ae ar eee wi ge a, G wh hows eee i ye ES tien aes "nee ", S ry og pee a $24 isc fy eee 1 saeah jo . (b oe get an a a ann oo a ee we Be, ME pen, ge le veees wets Toon en nC 5 A Zz ar ey Lupe vee gre "pec eo "at poo. "KB thee tee wg ee oe : sad #3 a: LA. a bane cA fs, a4 on hee ne ay . 7 id ged - Ay a eed weet cr cae ¢ Paras " Pak en Gs we poe ait Bene ¢E ae Sees om, ag oe yee es ey " 4 & a cA my oh " "3 in begs OR gE "4 ae os ' Ye, oe 4 . %, aad ne eS ao ERB i gm GS & xe = & "

voy tens ote bot ? - nn ed Yer i ngtte ; "EY hen oe mood ce Ged Fone Ch pe, OG a Co ne fy ce thy in ote fone od ye tS wo SES bse me GQ & oy ke Be ie eB "e Ey bee yen Us a al te ao ' an Sabon ad enter at awn 'shone a ey ery ae nn a ie ie Df a ea me ea yn rr ce Cd ogee OB Eey ee "Ole ye OE we ee Sapee wm te tO a i oye ee sed i ha SE so mnt ae Soe ocd wy ty gE ton . . oe See QB Rh tw -- 2 i % oy be ype ny OME, ue ioe: when : Saber ; ae tp, "aes we ingen : oa gE Be» @ 2 a a rn ee Q ye ty te nn a ne f : , ; : bab oy : ae j on, yee ft fe et ae oe & o, . na a a BP ES = me ol BOB Bi ES me tee he RED oN we he KA Ee FA be os a wn BS a he oo : ba es agen oe Brac on Save oe ve ae ay er meee Pes x *y ers + i Ok, toed me % on hs ees pare ¥; a nr nd 4 cA py th an ae BS ~~ + 8B B GS ae I"

hee . . ¢ hos, shat as ' fogs , ra , ie Jet em OS bow a a i aa OG a a nr pes te Ree nee , 3 : ee ge im [is nc ane! aS Gee eat "a CS C4 aa ve . aes ahove OS bate pewee he ne i ibine werd ih vers oe Ps BA on pe ws | ch ig or 6 4 a "E fe EE Gh et {SS 'ands rs, As Z " . howe % fects £% oe "e bes set, 'at a Sn?" aE 7 ie fens S3 gree a ced ge . ' tt igae: pm ee ' AS ee Me " +83 bee 1, a Rises bene ws * 2% uae Aeae

- , "Es 3 Ser vir oh. Gews nae gt 7 é a mn ss Set egy ottg. a pe AS be ee me as bic * a ia eos ae Seow a ed oe the om » o% o an a | fog 2G is ey wa a 4 £ mt Neo s o mM 14508 OF

-

deri es Ne , ans [ee yee - ae g ae rn a 'es ee. wey So. ae re ov :

"eee a ETS doer nn one ca Mm Bis i ww & jo B nS ° ten we ype , ae Bee EEE a ed 583 ze fe par Q 0 Nu 3 x MW 2 Bohveant 3 oe % KA R gS We NO:

AND u & SS : ' rot, sina tis <4 eye 6 CG oe me me B & 8 ee Be -s es UO fp ef 2 = £ # @ EF ¢ a a a a a ta wm ths te Be A eB a a a an' a L posse) ak aed 4 ed ¢ th Sen "er on ee ee g re? whee ww vapte i. ne '00 Woes . ree sent ot, in me a So gO 8 gy oR eR & os rn + a a ad bs gy #3 oe wi # tA #%, ra Sat f tine ia pe ie, eee Sn oe gon co w at oe mw Gm "EL B aoe ae, hee ~ a a nr te > Op a oe Om oo 8 Oo & BS mR ey ee Oe ae oa e Be fe eS De EO @ te oS Se a ws Fe "BOR, anc Hes "o B ey i an a ae Bote SMEs oe ye a of Sos Wee EG oh 2 oo A mi 2 gy @ fe a no a an ae fe ge 26 "9% Bo wo & eG. Mo e Do | i a oan. oe oo a re re boy fers a as oo ag ns: we 2 of . i OB 4m oe en 'sha i oy td fa ON be cc tS ty . - whore Lom ge we Ree agen Fb Sates * 'ee fete, ES ts %3 " Ron ot CR eee at on .

ae "ER 2h io) G ; aaa 63) be ee we im teens Sevoe 5%: bane Ds er a os rn ae eo yn nn: ree Cet Ye Sete a& " 8 F gy + S rn) a ans bak at % ee gen ee » CS K id fad re me: fore gee ® B a a wy ta OE i & " © EF © & mB BO od e Ses BR 2s ne <a o es Ege te ey a wD ag a we © & & 4B & eo SS wy a a A eee Gh en uate SR wo we, sopeig ? os se : ¥ fe ' eo if Pine, dae my at ey feet soe 3 i, % baee oe ib ene os 7 4 a ie m ye feet 7 Ae tant caine, rey bias * Fo Sree * ace Dene bere 4 yer ayer Bok OO O " £6 8 @ & & ye 2 Be wegen a ee ao an : : pn © re * ro & we ge Ps eh ye x » fe wg ae Ee a SO mad 2 2 ®@ yy om 8B Ss i % o vannee sane is a : % 4 a ; : ; tne _ 6% © wy Exe re a en 5 SS Reg % ss) 4 we o ge Ct gg ne are a ¢ sane "5 %% howe Sagan. ws 5 via yg Neat ies Sel £% / os na ak a a a en By i Rw a Ce ee Ss ee or a an a Bow & / :

go c F o 2 € & ar a: mn ra foe Oe & fe BP Bt ef oO pom: oom be BF a ne "f Be PS we 8 ES * "CE tm, 535 % Ly Oo << : ey » £ a ka aed Pen An # ss we ee ayer " s " a ras te i et ot pe & soak cc sd . re) bd Be <a ' eee '3 me OR jem A 6 6 mm & Qe ye fe i ~. £3 we ge oe ad ee weg ps a a a TS ee ag a ee Ea ao th. "ae GP | £3 on Soe oy ; i wie t en waar ren eh 3 pe ae. 4 ar ioe % 7 ' ~ £% gon ita = re cael ce 5 Na?" Ci ~~ wing thy anes, neh Seat [3] aS &s < SAP a rhaon ? on} ae te a Soe pas tio Pe *" er i as: per ee a cae eet Ct ped ae ge ieee M om 8 oy & & GW pe im @ VA a eS GC ou YY a asd a " eek pa es Bo eset ae ie ty oe few ' 'wapik Aas B ; Le g a a re on ie te te a & xf Oy ff Se "ge ae ne mets me % @ Oo Boge wg = fy ae %, , we ts fin nts Yee Bre e fad y Ch, bee a3 recs Bone £4 see LES se ge ¥ ; Sekt ', aS! g Tamme - 7 es = es a ~% Bw Oo @ hm fb. = FD Lb t 4 BS 8 go MB tg e oe B Boy & & Bm & e o * wo om fe "f a an a an a ae ee po a preg wre ns pee! 7 fa 'ee ns : "- tree beren 3 LO nenee ba ohh ye age ae pov oe ees ys went Pad ve ES 4 Loa sy joe, Sow gS a "goon fea oan ios Tose. ed an © HR we ee o g uw BO - 8 C8 we 6 = &§ Bw "ae bos oe " aa OMS oy pe ee a EE # rae te be ea weed , ina gs GP cape o a ors ch A 7 eh bw bark ae mn Se gon Co hb ao an" a a ; a aa .. wy ey pO 4 a ey OOS Be Se cy a BOR woe fon ° bad fd. ve batt Pe fax i) eo ES a ine hen ae an ac" Weley, . oe on See "

an BR te he +n Sy eh mw ee ee Eh we Cg gs i gn fh "Rh & eee an ane a pew Egg ~ CS Wy EE. Ch Be go Pe "et we a a a ae : os : Seay . aes " yet Dy fang. ra) * Py ry: hs ES 2 fe, ch Psi ; ee a a os eros A rs on 74 ; yet iat sro " > rn iin MS aye x 2 pe eet et if ie a o bet pa tee wae ates wan 0% or AZ ; ood, tee ass #3 ES fo bas % oa Co Wy Ss CA Oke peeve Sere fi ee a a A a. a, a te Oo 2 Bom | ee Be og, TE a G3 kde : eve Py . a Kk > . pa Ct ik: Ge ea a ee the ps aes ? A a th "ey ngeee ™ gore oe aptee ey Sore Pavers oy 7 . t is, us Yi mer : a me BOM o BB Gu << £ a Be Go Ue tO n 40 o.

Ox . & a --.

s 2145 N £ fs S 4 > ay = 37 aod AND O24 3 LANG TOF Assessment Order dl. 29.01.2024 passed by the 8° respondent ws 147 ras §4444R of the ONTO Ace for AS 2OSoS-20 wee ON MAAK Saas % - ots eee wht gecy pk eed et No ITBAIASTISM 47/2 } pendeig disposal ws WP No. T4675 of 2024, on the fle af the High Court.

atidavil fled in support thereof and the earlier arder of the High Court dated, TSOP 2084 made in LA.No.1 of 2094 and Order dated 39.07 2604 mace herein and upon hearing the arguments of Sr.Dundu Manmohan, Advocate tor the Petitioner and SRLP VINAY KLIMAR far re espandant oe] WP NO: (4618 OF aed Sahween:

Rarianareddy Devarapatl, Sio Ramireddy Devarapatl, aged about 62 years, Gee: Farner, residing at #3-Q5A Reddpaiem Village », Buchireddypsiem (Md), Nellore Andhra Pradesh ~- Sp4308.

: AND ?. incorne Tax Officer, Ward 1, Nellore, 24-3488. 1° Floor, OT Road, Nellore, Andhra Pradesh, S@4004, Yhe Principal Chief Cornmissianer of Income Tax AP and TS, 10"

Moar, G-Block, IT. Towers, 10-2-3, A.C. Guards, Hyderabad-S000d4 rhe Assessment Unit, Income Tax Department, National Faceless ee Ha 8 ne Assessment Centre, Delhi, Ministry of Finance, Room No. 401, 3 Moar, E-Rarmp, Jawaharlal Nehru Stadium, Delhi 1d008 ~ Petition under Article 228 of the Consfiution of india is Hac praying thal Staied in the alidavit fled therewith, the High Court may in the circumstances be fo nleased to Issue @ writ, order or direction, more particularly ane in the nature of Wit of Mandamus, decia ring the Assesament Order dt 31.07 2004 ead y ea wet a8 wy ¢ ar Rey Fo o SARA LA.No.1 OF 2084 TEAL LU:

aS Oe OCR RS Ady oe 14617 OF 2024 < By % x We NO Sahween AND r, Ward 1, Narsaracpet, incame Tax Cifice, 12-4- rod os is sed & wend oy ws oy CA asi, 1st Fimor Prakash Nagar, Prakash Nagar, Narsaracoet, Andhra Pradesh, SE260%..

2. Pr Gomrmissioner of incame Tax, Viieyawada, SVR F 18, Siddhartha Public School Road, Moghalrainuram, Viiayawada-

£ S. The Assessment Unit, Income Tax Department, National Fe Assessment Centre, Delh{, Mirdstry of Finance, Roam No. 404, 2° Ficor, E-Ramp, Jawaharlal Nehru Stadium, Gelhi- 1 10002.

_ Respondent Fetition under Artie 226 of ths Constitution of India is filed praying that in the crcumstences sisted in the affidavit fled therewith, the High Court may be pleased fo iesue a writ, order ar direction, more oarticularly ane in th nature of Writ of Mandamus, declarl rng the Assessment Order di 20.07 2088 nassed by the 3' rasnandent us 147 rw.g 144.9448 of the incame-tay Act for AN. SO8-18 vide ON No. [TBALAST/SNAT 2023-24) 1060288203711}, consequent to the order passed u's MSAci) di OF 04 2022 vide OIN No. PRAVAS TFA 48A20es-S3/ vosononasott and the notice wa 146 CLOY OS 2082 vide ITEAVAST/SMSS Te0e2- S8N 048602894 1}, issued by the JAG O° reapondent} instead of FAO ge respondent), as void, Heaal, anc sanirary to (he provisions of Income-fax Act and contrary fo the Princinles of Natural Justice.

LANG OF 2084 Felton under Section 191 CPC is fled praying that in ihs croumsiances stated in the affidavit fled in sunport of the wrif getition, the Nigh Court may be pleased fo stay all further gromeeciings pursuant fo the Assessment Order df. 30.01.2024 passed by the ' respondent u/s 147 nws Nelo. ti 'es 4's a 2 «oo 2 & ee & © 2 OS wee ee a jor EGS tse Toad poe fe wee oe rage oare co &, oS mae tena ; hah Fos ne : es es : wo zs " Me ra yn a 7 Sip ew. C3 ben ge pe et aoe Snot ee, a een ae rm, heen; on sar Rol vr fe a & ; os 58 y <e Ce ae yen » Q agen of pee. ised fd ee Ld go Be oh oboe im wt lag < e " been te ods, st ay ae re ke Wh EE oon eo Yon € a om peat ry o ees ae " oy Daas Fee) fee Ive fee a 4 tp Pu eS : ae: Hn £3 fe a" 8 es OE th sherds £ yi Cog cs tiger te oa rer eA wh. whee - a, Sor o we or i one 1 mee ' ee Fe a re hides mg tS h ec Ee oy ge gem gt fee et " Cm ar hulp pew ' a gk et Ay Sh. pe oh, ay vt oy beh id oh . See a "ag a agety -- cee te tag ' ws 'a 5 ee eee we 'asd ifs GP Ub. x se ¢ B poe eas %. p 3 bonies 5 a en as Se . a a i or * Race have 4 Se ots Te oS ig ny (EB Am es » SE oben Pon re SD oe we 3 ay c% " : a A iron 'ese vy don ed teat ee, F5 ry om ps Son ghey in hee Oi mee a oe eae ee td eesoe th. a ra) an oe) sate "ty rn' ae mn ot G ce Lhe ooo] fee tah aes es re: : cry cs a eye 2 bee Be Se EE ge 'teh w nt as ns ee oe veh ao 4 bes Fj " fo , £ hes pee have a oy " "gen we its wn a ve o% hove a4 hae te Lf a oe the fades po boo Gide capo 6 ies " eg: , ' Bhs ip _« bine we. we Z ria: 3 3 is OSs eae boven tA (hes «| Mee . me, ae fat ope oon fee vont faa ? cae gree 3 Yon, 3 Gch Sena t4, wy é cosa rs ee deve ty ap es rs % i tenet Bs; wos ed is " a ane a ot *% nn a. ere Jaee $a as pa he gem pa feet geo Cad ae Soom ons Sane bees con ti re * Ke ; we - free 7 a4 a wry we ts v. ge A a3 oe CS a yeer be ppm ws LA : ot wk. Soe. gee oon. apeee there oe on or $3 Spee: oe a2 "4 e me fee Soe 'tees then pores, eae. roe 2 ie 'tr oe "a 7 Letts 4 wer tent ee nn a Or a 2 es yay (an 7 eS Sa cok fim, Le Re id a bit Baden BE ah Bees, Ue ay oem See ay hen Cay Nae vs fe G 2 --_ % 3 SS a a4 ioe % ths a . rhs o, cS eg Cs rn ns, re "te wa : hase yet A i iB nee Svea Bs med Ps agers "3 % ; pet on oo, cv Neget pec brat we ae a ¢ / LMA teat 3 to se a5 be es tp ih tA a 0 fave ae Soe "

Pas Lat 7 Seer. "ae fre bes ae t wane oo * otbene gn en 'he Faas Neos LD "aE gr ieee aS ae ie: ye thay ty 4, a oe a rat ne a a5: " . -w a . t wo OB he ae " sn eS a AES we 8 te £5 a Ase eet x agree. behore Beer. £0, otey. hey 'ee cs pee Redes vo ra oreo ree ane 2 £4 cr oe ify | "9 ga io $ eo ate ome BY

- "1 oo oe toon he cere A 7% eh GB a ns ae Oo oh to i oe fe FA OG Te ks "4 ben ge Z % ht paren 4 ihe. y abinee om a me iene Spee ee, tg GE a a ae its Oy & & & 2 b&b BE B&B nn af wy OO san 2 8 oo & & Cet res Beg ' ¥. 3 om ee Ue bye oe ° oe : cect He EP a. are a a fag a ig Ea be. eet ae Sp ES eos w : ne , pan "

ad 2 be. i. eo ee Aoi ; * ad @ oo 2 38 ty £% ag . an ne ge get Cie ties 5 a ot ance thy oe 'ate a ogee gee an cars a ey 8 SE ty fen a , pe vp BA od " ie a3 i 77 8 Gad : tm we f thet Ka hoe it tb sees "enn Eta td r goo Lae a) ws an ae "oe is re :

fe 's Pad £3 or ad +94, : 4 £55 Ie won na oe eed gen Mts sees phe

- ry aa Cem ay bed PH hee, pss oe Lee 4 foee. o. ge 4 4 Soon: Sat i as fhe ge ES : BG en NS an ae 3 be Ge we we OR ae 2a nn by RO 0 fem 4 i ~ feng co Pak . Diced ¥ S. ad (ta here a fost ben we a OG me ow oy a "GB an a % © +e oo Rest pA Sere feoe roo, 73] fs PA fe yn a Pi tee ae iB os, oe, eon ge oh + a ye; is hoe $s [ bo, FO fi me ts ae: £4 eae te os arn £ reg aY Ks sty ben ee ES ee we iy re we : ' % he kone ae: $ re os cn nae tees oA ape he "pe toe. ae Ps £ *% ed ? 7 gees ve Be on a {65 ee m A 4 x ¢ ; foe ' ve " - oe . ee fen t we Oe eer Soe, a . acs LS ee C3 ben on th a; Fo nile td been oe 'net aE o £& 2 8 eB ge iy Oo @ & Ge Be * co age ' Ke - OB i ; Oe nS a ar rnc. . an oo a be ry lke ep ee BR ee a py he et ree rn an 48) } a4 a a ne oe ae hy 2 AS Meh OS (a Be pee ee my eb 2 me | te ge BS rs beers a re wee %, gn v % cr ores wher $ Son " oe "3 f ie Tn on ome, i, | oo Bo pe Oe Ge ke a % aes we 35 shen 4 . hie See. + " v4 ie ye £2 feo Senet it eet , ye Son £% sain ae es 'pic. ew fy 4 he ty oe we ai . f Zo % Yee ON bel GG a or uy mene eae £. tee ' ee the aot Hoe ee SO © O = we ks AY. 2038-1 vide DIN No fTRA/ASTISM4A7/S02S-24/ 1 O59R888P3a0 1}, PTW A ARO ea 4 OA PRERS - Sin os sa blyey si 482 PT SAVAS TIPSTASATZOSS BO TOSOSS819503) and the notice u/s 148 m.20e9 vide ONN No. ITBAVAST/SI148 1/20S2-S3/10502 31888}, Y eames \ instawst af SAS Sareeant ae wat rasp gery instead of FAO (3° resnandent), as void, LANo.4 OF 2024 Petiion under Section 757 CPC is fied praying that in the circumstances Stated in the grounds Med im support of the petition, fhe High Court may be tlgased fo slay all further proceedings pursuant io the Assessment! Order aLO4.O1 2024 passed b) the 3° respondent we (47 rwis 1441448 of the incame- fax Act for AY. 201817 vide DIN No. PTRASASTSS a F209 e4/OSSS59 F281 1), Pending disposal of WP No. 14625 of 2024, an the fle of The petiiion coming an for hearing, upon gerusing the Petiion and the afidavil fled in support thereof and the earlier order of the Nigh Court dated, WOOF. 2084 made in LA.No.1 of S024 and Order dated 29.07 2024 made herein and upon nating the arguments of Sh Dundu Manrnichan, Advocate for the Petitioner and SREP VINAY KLIMAR for respondents.

WP NOs 14713 OF 2028 Rohyean:

yk eb geen ty Ne ashe feta te tad Re 0 ' WES oF) atyanarayang aSetinag, So. Sri Subbayyabetina, aged about S8 years, * Fa a ae Foctaond Occupation. Agreullure, T Narasapuram, West Gadavan - 534467.

AND "

, gels.

4, ih Os ae the 4d ye Mgt 2 ygeeee a an Sas ogee yer tt KS +h hed Wee tone nae fet on _ ae. oe Some tah is} ey USE eek oe! peas a ee Be ke ag OE rs rn" a ry i ee ee em Ss 4 ue oNcad mG LF agen Ze « $ oe % Jen & tgeee. £5 ney "Eg a on ney sient - yer het yrs Ep & re Ge Oy th, oS rs yt & oe" be wx Bg Fe we ye et ay vot Some we oe. wae aes "ah ve ye oy bas BB or a "gt 5 a EM a eat on 5 ee Lp oie 4 +. a poe eee. ued t bees oo -- rs a we webs : abe . oo .

nm . fe <b anne 0 £ ome es nn hte ay Pe. £L% ; EFS Fee) a oy } wad fove Noa, "the, a: < ot oe. i sr wry ih is; "7 tee bere i, Aannod $ pe ee : ; A ee Si sah 4 : By eC & & He ke 4 there ety Ua as fi 7 Gs fen, he vate é sng? Le ELS peters 5 ow m " s cS een. 3% . eee gree $%5 Es 4 ix mete oe. ah, a pane tebe £73 uapen gn nen ee ing waane eee es 7 A bape. Ch ae oat 2 GR ee ne j Ly beg "gt, os, are Soo. Poe poe when 3 ee eee hs ws be ey Je Pa "4 fen eG ae me iy i sy ry ieee £h%, £3, £3 fren, "hs ae ? Ls stent ~. res ce eres eo oS ee ce) '4 as yr - id dened 55 eh A ng LD Yer ae a ee a Apeed 5 wien ee ee a an - ' Hy oaeen oo, hen & ae viet ee BE ' ek pon, ns a on we Oe % Bo. to bey wy go a a ne wm, 5 wm te BS or Pobre. he * oe a. fr * a * a dlc Fe raft a ' na Len a3 bee an a ae ot AP nay gee bed shat s Ce oe LS ; oes nn on <n ae rr RG ges, ~ ee ' 7% 1, ¢% A tt Goa rh £% ne ee 4} ts Sonnl ped ee aye feat. oS ay hs aa ie Bw Oe a as a one ee ep toe th a a po gg & we rn as aid x me tom ode gh ke nn a :

es on re 5 te me Seie? . " 2 . ee z 4g Boom Lp ee by we ye nn) ar Ue oa he ee getty Be FG OS % fe OY og rah gee "wo ke 5 : ge eet ee gen eke 3 oF is LA 48% eb set et ; , " hea we " tre ise trae ge on om é %, rs bev a > . 5. hip wef wh % ta iB Ba my C2 hed 7 5% Be md es "th ee a"

wt ie . ' an ran 4 ie j ¢ "th ae rats, Z ise % 4 a toon. es 4 oo at aed "$5 ar ee cages sgh uo - neon nd ere ey tyes ci Ce £83 ' od "

ogi " "ate we a te ' B £ es ' aes Wy peat wwe peri be "es & &s an rn CP ee a go, ee fg a nn ee vee pm, wane peeee Sead. yr had fe ru an fy read % eh eo % J eee 'age , ¢ peers 4 tet, 5 oa ee oe 2, "a Z o 4 t BA yer Sra oe am he és vows Bene we nen 2 wie £4 ene tee wey we Kad ae on as eee ty ope on. 2 03 Ch ny 7 a a sd "o , Bo me % Ee YB a a fo ses Te hs we fe ss ioe a > no t eZ 3 ay et ag es ee ee mat res ed sarees <. ie ee ' ae % f "Coe, Son, 04 " SE3 me; oe $ ve % 3 pe ep teen, oo toda, ir es Ps Ls oo - ea zo a May * oan 2, ¢ cent & ; - ps4 Oak oe LE fs al ca A go " aA i, bac ge Sd oft "pay we is th tng on yon ra # at

- sobre en % ' os ' Boren re, aye we fre See we ay SS an ne sot ik qe an ne en "ee i Ce gH nn an rn ane be Se fy RA Bee " sa no dy ae @ & ao ee tor SB BS = @ B hy és oe Paw oe g z . Gene ene ey: ae ie ras . re Boe en ee "ey Ge Wie ine A a on mney ar. no as ES re 3 o v3 dee q Sein, "fh % Ieee. Tee oon ie a 4, wren: S "ge a ar: oe Sn Sm RG TS a, "be ee te a * a gee an te eae on ow wh 'nine, anne ts Le ua ae Cy * £4 core oe & atl pe Ld. ia Che i nn ae an are ee ee és ih Be ee wn Mage: vine - toe {pte ee woe Soa 'ey, "FS, ae oo ge ot '4 be a "ee ie a a as) rr a a en ' re a es ifs ii fA 3 ad ey Be ESE ee at ae: the 2 ty ee we % te a "toot ; oo ity Ae i y ae th Ee vo og 'one eos yf ot £5 pe : . ey € nan; ae ees a bess * oS $f es neo apes mt oe a9] Peo ced vain the Saad oe A os E43 ay oe ten sehoes $ popea hese Sa Ieee, "te pate . E oo 7% heat Dewe x a ; om ce Bpce heton hoes eaeet 3 hat 4 £h% Beer ia be eh: woRY an eS ¢£ wg we " vain wets ' % ey) See ow aeee a nents 0G i) pea Be Se os ate % Sinow ape "4 £% oad ah ths Wwe tie te oy » Bm ote me ww O a BS fo fe a GC m BG hee? seh dk aw oe a 1 ge SE MG Oo m tS we ae oe Beg g vente $ eee %. nate i H oe tone * tet oes . tne - vue hint a » Gee ae ae ett: ss aS: cn nr!) nn % 'app a aon Oh gy ott A 353 on 2% , ow an as "Se «fad Ben 3 Py he fs i we. or 4 Be . a Se. geht, ; th " 'hee Ok: ; a; arn ane ra as) ws a nl ee RE ep are $y ~ & & oe whet tet - oe er z oe ce ee, rn eg TS eo ie rm, "Fy a) Bs $s wes "$4 * ire are is ate sent ee, ae ' ao '5 wire Os x ban te w me fee et "es bee 3 he oe ke kf a ne me & & Soe. er oe ay Pica uo 4k 7 negee aon £ ra Pa fe B e z Fi bei ihe URS CC is) thers nis - gee Ceres ke "2; wet A 3 £4 oe "E Vv nwt Gs ng. ' ne Be & Be ik B QB & ££ & » OE oo % iB 2 & £3 ws Ape rae es gen + "ei, er G A Eon CH "A Tyas 'ont he feo wp te to a ee ; Gp tine i gy mh rn a ns on ge j rn ar ae th Uy » fh Sei veg, ra pes ae oA on Seond £ ite, is oom ry, fone £4 howe oN Be wed oe "eae ww oS ; bon an nr) "ot ea Ce nano an anes rat wen hope Ae bee oy Sh. Bp % sl ths fis te a " LA fe ae 2 srs kine oh, Hs ee fo a ee : : yee 63 "e an Ard "ne EE 4 ae oS RS oe ge Ge eg a 2 i 2 eve prewe aeaee, ae pore y f. tn ae a he id Pasods :

rs) > re | % " 4, SB Ge te 2 a oY ae a: a re 5 ORE ef ur t& ; oe "ee he wen nn an + mn ag E oh i : gre b, i sg frat, £4 en Ee aia %: e grees. z * . sees 4% 4% pore weer a Saidk fees apn gree Set ae 'Aa oui et LL. (a hh iS es Gove Ge geen bod . "

gee " : % oe z £5 % 13 * s £2608 £28 8 2 & ee phase fei eR 5 > ak Ace THAR East ~ aw UK KE yA SY QE BEI S Sey Sees FH AP Hes Ay. 2075-18, Peneing dispasal of WP No. 1471S af 2084. on the fle of the Shah Gauri ae Ee é The petiion coming on for hearing, upon perusing the Patitian anc affidavit fled In support thereof and the earlier order of the High Court dated.

20/2024 made in LANo.t of 2024 and Order daied 29.07 2084 made herein and upon hearing the erquments of Sri Raghu Ram, Advocate for the Patiiioner, WE NOQS4788 OF 2024 Sebyean:

x a Nagavall Surapaneni, So. S.Maruthi Prasad, Aged about 44 years, Ryo. G-3, 72-76-60, Nelande Enelave, Navodaye Colony, Moghalralanurarm, Viinyawada, Krishna District - 822 008, Andhra Pradesh.

AND i. Assessment Unil, National Faceless Assessment Centre, Income Yax Department, Ministry of Finance, Room No.0', 2" Woor, E-

Rama, Jawaharlal Nehru Stediurn, Delhi - 110 603.

Ee Yre income Tax Officer, Ward -~ 263) OR Sullding, Floor, M.G Road, Viieyawada - 820 002, Andhra Pradesh State. Raspandents ES os Petition under Article 226 of the Constitution of India is Sled praying that in the circumsiarices stated in the affidavil fled therewith, the High Court may be piaesed fo pleased fp isaue a Wht or order ar direction, more oreferably in the nature of Wirt of Mandamus, dolding the order passed by the 2° respondent Aerein under Sec id& eG: of the Income Yax Act, dated 24.03.2023 with DYN Notice No. the FO SO1S-19 relevant to the Assessment Year 2c arbirary, bad in Law and viclation of Principies of Natural Justice apart fram x x fr, fe Tene , . is Es) Ae gut ees ne ber EB i on ; ane 2, oy ae ye ES rae "4 Be ee rd fe gee ae od as fove ee wi LE PSs: Ge bbe ae RS ee "tes fuk a oa we ge , te ce gg a: " $5 ' me a an ae @ 8 & RB ER By & be a on 4 rr a on a be intros gy Le ag DB "

may a: an ace a an" as a ca as o fo fea. oe. ¢ ; % TBF howe. "as 3 ane ¢ gee as a whens : vate ony, wee oe £ tenet . bee fe RS ay ye a ae ee 2 "£4 é : te & Cop hy Hi OF me a eg, Bs eB ie Pr nt +n an , cr a ee | fe (oe z aoe bs oS Fea, peed Es%] oor, fo $ ed 2 re eee "a C3 Ga ey we Oy i a eee wes s ba ee a oO om yp ¢ ae a e "4 é ce * a sy ' Gen 3 ie ne ee i ok, i % i af % aaa E cr ed z wht waeer eiaie Ree, nl . . :

oy ween ze Ch eet oa ie Othe THY pel ten wo ae on ee ph ek Bea Be teeees he tes a ' Sa * den ies é u4 ay ie Lae a a nr ane. be 3 cs Sa on a Sr rs in ts @B re @ ee ae) ike nthe RS : i an mgt Ee OE a oy pet a FFs bases iy Gk Go ne ane vi ee ree ee ", " 7 i "$y £4 gen "ud wn tg os Le ra & o% best é a ye _ a ei oe 6% i bie a Bowe , % % f 5 wg fee Chee % feces "Ge w pre Pa pace i Seow 'ty fees 'eet oo bee. oad rn; ar - ai/ ote ey a He 'of As vat ben os 4, fon EE ga yn, per @ vi oh £h. bane Fad ies LEA Gobes as z ' bebens Coe % et ty Ae we Bs oh Hy £03 nn a 4 :

"ay ee Cte A oo ns aes tA Te me £3. gt o od ib pe Ee & & & fg & ge % os py EOE oer f &, 2 me SE a Bs oe i tapee ee £4 . tee gps Gredae gee Te gf OE Be oben 4, a Kes cea _ ree. "Y mae " tft Apes sheet i ne ir we bewe wt eS ae % £% eB 'nn on a a feo it oe Fo a a ; gn ae tr & Se gee lee vee brad a Geet 4 Saxe aA ef xy aie L. ee Ok. ay te nn a ne aA oe x es, theee poctn. '_ es pee % pee yee ftn,k rage wn we "age ag eet pees yon vayes ite. 254 Serve. Ke fk yore there bs Ey 3b ee cape ed tapers 4 ee tt 3 4 G here ae) tee iy es a wl ee steed seve ioe ies) Mteag, 65] vip es "he tr Seer Ken 7 ie SE get mee pu Ip em GZ te ae . "4 a agen rn a an when pe oe , ae ks e ee ae $5 Sider fem aif ee, Shaws aeey 't a 4, waste sae % ee ee] foes i Sieve. fare ae 3 ied he ea Le "en SF Sen eG 3 % eo re er yee gee eA be By geet te tgye heb tee in be ee pee oe Cana. 'i we my . ca. ;

wipes ie oo hoe EE Se sweeten oh ogee 26 aoe at % zs; ey ened gs re 63 7 rs Gok 0G er a es ' ae ie 3 ae Saat ety a os ye on baa thy % ke. ihe Ma wm Pe OB Ee & w & & nn? a i pA a ns a © a a ye" migraine te oe Pa% ts here oth obeed. Lom 'afh toon, ; ce . wise: wn Ps oy rts Peed pot toed - aad vy cae % wage' a nn a rd te eu oe a ex es Sees e Me i oon : poe ; 2 ;

Go ge ES Uy tm go ns rn an 4 GP 46% a 5 Rss th en . me gee a ; wee ;

Bey ans ro oa ry ", on ae, ; "tt we ae OG ce i Ty end ti i eat oy Co fen / ey x. nets sit oO cca tee 5 ars set ns ' fe get eo | ann 5st a ie 12. a ; pa % t 4, Bpad aetna ey Sen anno a weg + dn ne peseee sn, . beer he PBB Oo » g a a ae oo £2 us @ : ey ia ees oe a m i ¢ oe hee i a eg ies be ew Be ¢ 8 wR we ae ee be es is % $ SBA : ' cone 4 snip : 5s, an on "me << 8 WB ge er nn an ee wy an a eg Be att gh 5 pan ed Foie Hiroe "ey as ed vy is fe ae x, "tS wt one j "3 . an "a, hes 4 gee, ft, a *sehp y a tG ;

Ze nee tA £% * ; soca he ope, Sas ; Be, ote an ae 73 RG Ed. aye "ee we Re " spot : isd on os "en a whe , ;

ce pees oe CC : oe Seve Bx peste hug beee oa tf te rt oe Be oo w GO Ch th Be fo i eG ee i *f, wt veg i ee yo s " er Se me os, wed t at Pow. LP ws Pi sheee z ea pee. - oe eG * a oo oy, sive bane 7 5 et "an £ fon re .

a ann ae ee a } e ge Be ye . om a ee x ' p aa Pu, ' me oe Oo 3 Bove -

o% 'eed e3 Ro aged fe be Ly * Eee Pere ee se Mn ie Sone ap ¢ weg; Sent Bt m bres * the G on gr £29 LEP wroee. tt ttre £ coh bas fh ee ot a a Bid, eee fiat 'nee! koe et oh. i 7G ¥ an aa zs te oad es ee ae Beene aS ie on an a ; we vp = nes) a ee fe ot bheee hits 9 a a 4 .. $ ee, ' . ". a G 2 & "4, 6 0 & wo Oe a ae ~ Z pea % 3 at ers eek be ba Tee Soak wee "

ax Officer, Ward - 1, Ooo: Children's Park, NR Bet, Kurnool, Rurnoo! Distriet~ S18 O04, Anchra Pradesh State.

Respondents Fetiion under Arie 226 of the Constitution of India is Hed eee that in The clroummiances stated in the affidavit fled therewith, the Nigh may Se pleased to issue a Wit ar order or direction, more preferably in the nefure of Wat of Mandamus, holding the order passed by the nd respondent herein under Sec. 148Ai(d) of the Incorte Tax Ant, dated 05.04 2022 with DIN Notice NOATBAVAST/F N48 A2022-23/1042525489(1) for the FY. 2044-15 relevant lo Ihe Assessment Year 2015-16 as iegal, arbitrary, bad in Law and violation of Brincisles of Nelural Justices apart from being violative of Provisians of Sec. 854 and 149 of the Act also contrary to the Circular issued by CBDT and provisions of Sec. 1814 of the Act corsequently set aside the same.

LANG.) OF 2024 Peltion under Section 197 CPC is fled praying that in the creumelances stated in the grounds filled in support of the petition, the m Court may be oleased fo Suspend the Operation of the Order dated 08 4.2082 with DIN Noe se No TT BALAS TIF 4842088 24) TD4S829489)) for the FLY, 2O%4-78 relevant to the Assessment Yoar 2075-76 & passed by the 2° respondent, Pending dispasal of WP No. 14798 of 2024, on the fle of the The petition coming on for hearing, upon perusing the Petition and the affidavit ed In support thereof and the earlier order of the High Court dated. JOOP 2088 made in LANo.t of 2024 and Crder dated $9.07 2084 made hergin and upon hearing the arguments of Sc.K. Sai Rarna Murthy, Advocate for the Petitioner and Sri Vijheay K.Punna, Senior Standing Counsel! for 0s * OF S04 x * WRIT PETITION NO:

Sehveen ays y .» Resparc AND LFS *y 3 2h No $ y My Se oy = den Une & a & = x, direct the Denar W428 of ihe income Taw Ac r hearing, upon fo Bon Leet Secon oe § steps for recovery of demand, P Ps asainent Year ;

Ns rm Se uriar way sequen proomedings as lacking ' dd & for Ass ooerchy Petion % 1 OF 2024 Pyee es 2 .

yyy are ae action os Pas Six:

iA NO TAN a the Order of the Hi reo? an ort H alidavit filled mel upon hearm ade herein a:

¥ Awe:

.

N ?

2s HY N a Vv oes = ee ee

9.0 OF 2024 & 2 q Fetiioner TSS5s OF 2624 x x, WN ORUMAR RA Fe f ~ % oar"

Bn Ey ces AM 2 WISUT PETITION NO SRP Betw AND SRST, ayy, No.

8. fefhe TTD GOS.

a a Stadium, New | Pan Ea ayy OF i mdi 24 & 34 "

Footy aa oy?

ae * o Advocate for the Patt anjeevea Ra bt 8 sipeee $ *, : Raspander * RN {SHEL OF 2024 WRIT PETITION NO Sehwesn x x Fatitionar khapainam, Andhra Rs oo ES AND & ainan, National "lar Road, Visakhan cer, De q OFF XS ~ abad Room Na. 82 re ssn Tax Sankaran Felangana, Hyder Powers, aparty e Tax ® :

iNoaNy Respondents idavii Ale "

* SS in the circumstances stated in the W a S. et q N AS other aporoora :

ny A & ndamus or 3 Ma £ & to issue a Writ y eased :

rection, dec raf i bs 8 :

:

POP PR ae FS oo a RA :

my VIVEK CHAND s eS Aor ontrary & Rae ues TOF 2084 a = gat fa ih ISL ' i IANO g 3 ° 3 tw SR .

AAS MIA WRIT PETITION NO: 16130 OF 2024 Ratween:

De Mr. Anupam Kotla, Son, & Legal Representative of Late Mr. Suresh Kumar Nollie (Assesses) ee 3 years, Occ. Business, Qoar No 4-15, Main Road, Penuganda, West Godavari Distict ~ $34 320, Andhra Pradesh, Petitioner ax Officer, Ward . Yanukny, 3828-2, Aeyakar Bhavan, Salapuram, Tanuku-~ 934 311, Anchra Pradesh, "

s. Assessment Link, Income Tax Deperiment, National s we Sy rs] us LD tA ifr om at ie yon Genter, New Delhi, Roam No. 407, 2°" Floer, E-Ramp, saweherial Nehru Sladium, New Delhi. 770 003.

3. The Principal Chief Commissioner of income Tas, Andhra Pradesh and Telangana, + Hyderabad Roam No 982, 9° Fleer, 8 Block, LT Towers, Wh2-3, AC Guards, Hyderabad - 500 004, Telangana The Joint Commissioner (Appeals), the Carmmissianer of Bon incarne Tax ' (Appeals), National Faceless Appeal Centre, Celhi, Through the Principal Chuef Commissioner of incame Tay iNaF AC) Oath North Rock, New Oelhi- 170 G04, Respondents Fetifion under Article 236 of the Constitution of India is Med praying thal in the circumstances stated in the affidavit fled therewith, the High Court may be pleased to issue a Writ of Mandamus or any other appropriate Writ, Order or Direction, declaring the order passed by the 1° Respondent vide DIN and Latier No ITRA/ROWENT/2024-25/4 POSSST9se2(7). in directing the Petitiener io pay 2Opercent of the visn uled demand, pending disposal of the agpeal af the Peltioner before the 1" Appellate Authority, ie, the 4" Resnandent herein, for the Assessment Year 2015 -16, as arbitrary, Heqal, bad in law bereft of any reasons, violative of principles of natural justice, apart from being Pyar ~ viniative of Articles 14, 1904 Ng) and 265 of the Constitution of indie and Sec me on oa os ore fe ee bere ade te mS ies oa aed 84 oy be a ee Faace?

Es ze 2 ¥ ss Prses . on por "Bene Atte . trees iG ohy wreer co:

ts 5 a ahs y eed Peed see.

he, re 4 "

43 wets Poel Cy aes & oO ook as od eee OOS "on ths ca cay we a tA. po fo : a oS pres $0 oot cs . PH, tat ae Ch nn ane z Seve z Meat CS ot ths ~, wt 'shat v foe Dyers ot Lp Lb we 'et "nn 5 £04 oe a ce as ras " bade a we eS Ad Peden. fewe:

wed bean feve oe 5 . "2 wt 3 ee ae "ge As mn ie sete sehone ron LA Ge OL og ened we we ¢ rhe. th Adee. eat tone £4, tee.

oy toe beet aia wae, 1 ean, os aaed hh te we j bec os tad us woe £3 'ahead ageee Pee, ag ys fe th Rha wer eee we KS tip ER tee ° 5 "aieet! S8% en LE - th yatee rs LAe segs, sss Bipoar ine a go ae ° ee Ka ca:

ns ra A sagen ee ; nin 7 ta ee % &@ & free eer see ee or Z 'fn phon % ij 6 t #8 *, yr fh, me "4 Che $e i.

wee, Aone named weg ae nee os woe ea Mae, ; ae yy be oa fee shot ay "eS no we a B o a OE tae oot og TA es ih poe 0 en Sd pom wae fee Hy os a4 £% ae CS Gs tad to xf

4 OF | th f rt xs SS x * < >.

z a beter er te, wea oO gS oe ies vary me "7 is Ga z a BS ae ; ' ee Ce hee. aa aa eee meee " : wees Be ae ies oe Petitioner ated ISITE OF:

$ ° Sy * WRIT PETITION NO Boehwvaon AND fice, JP wn x f e% Ss Respondents am, incarrte Tax Andhra Pradesh.

os os a s oy it~ s "y < et Hoey, Wars a, Shimavarar dbhadrapuram, Rajahre Bx 4.

a "

+ i OPS os The inc SPAC@S. hawarn, Veer' "4 ge x 3 i ein 'ty, 4 a5 , o fos Nee De. . ia ie . $3 SB @ 2 m B & fa zz a) Gos & ae ca tan 8 am a ee a " ; : a te ge OF Bo we Foe A :

as nos a eG ingly x oh he oe %% * , pr on anes . ee gw -

4 % 4 "eet aah e nipiet : wf ras td Shoe 4 at oe waitin tage "oe kee cm "tend ea gs faces oo on ke pe OE PEG nr ne we Bg Oe OR OE Be OG Pe Go G&G BB Bf & GO a BH Ao me A e- 2 Ss Be oo hee tae ie, _ "y y, 4 a) "nese gen Oy sed fnabn er is ? :

gy & & G&G Be mR pets here . ee ty ae "ey ay BS pe OO fe pe ae " ee be my chest tome . oe 7 Bee bye oh nee CS % ron * ayes sins aenee me Ben B a -

te & ian a a os hove ane ae By he og gy iD Gage ana a Be ea wt Cy ES ~ ca a vim, a, ae 2 sn, ert a a bs wf a ES pe £3 Pi fF ihe Canstiutio é ae Zee ¢ nora kon re So ee ee ig ic ahs 4, pon at a mr, we Mee Cg oe my oF uD ae a we ee ey OY OM to he . ee Oe et gut ih Lage, 4 Ang. . eee Sane 1 Tet ay te OE ee ord veeee thd "oe "o% rage ae _-- os v "ey "See 4 we cai oe oe: A . ere 7 ; ee sgeee

- oe be " me "aes "hoary . 2a c¢ Sk EB Be pean: en o - < Aen, on. races rene, hen Sa nn?) a rr a sr ane) CR 2 Re wp & om & bide tA By a ff we ' & » & EB om. & & ko th Fe. Ee of & vapae rete teed i es ahh it , 2 em 2B a a ee eo Pe © a © a" Sa <A = @ supoort of the writ petition, the :

* in the afficdavil Sleci ir issued

3. , Bursuant to the notice

-

dc to stay all further p ory ey * ¥ 3 & 1, and cansequently set;

S > oy, of the princisies of natural jus need me masiances state iA NO: TOF 2024 aied S602 income Tan Act, % 24 oe 18301 OF 20 os WRIT PETITION NO:

.

x a Rehween:

Setitianar a AND es % khapatnan a Respandents 23g Petition under Article 228 of the Constitution of india is fled praying that in ihe alrourrietances stated in the affidavit fied therawith, the High Court may ne pleased fo issue a Writ of Mandamus or any other a opranriate Writ, Order or Girection, declaring that the order passed by the Ist Resnondernt, u's 147 raw Sec. 144B of the Income Tax Act, 1864, dated 36.05.3202 4§, bearing DIN and Order No. ITBAVASTYS/147/20235-24/ 108890258511), for the Assesment Year 2078 -19 as arbitrary, illegal, bad in law, void-ab-inilio, wolative of the principles of natural justice, apart from being violative of Anictes 14.791 Ng} amc 269 of the Constitution of India AND Sec 1484 of the Income 1807, and to consequently set aside the same in the interests of justice.

IANO: 1 OF 2og4 Feltian uncer Section {61 ef CrP is Nec praying that in fhe circumstances stated in the affidavit fled in support af the petition, the High Coun may be pleased to stay all further procescdi: NGS, Including any recovery, pursuant fo Ihe order passed by the 1 Respondent, us (47 rAv Sec. 1448 of the Incorne Tax Act, iad dated 20.02.2024, bearing DIN and Order No. OII9Z 5841}, for the Assessment Year 2018 . 19, &g "

tf ood @ me mod 3 cai) oe fase fh "nd ge us, a

55) Pending disoneal of WP 16304 of 2084, on the file of the High Court © The petition coming on for hearing, upon per using the Petiiion and the Hidavit fled in support thereof and the Order of the | igh Cour, dated SO.QF 2024 made herein anc upon hearing the 8 arguments of Sa AV A SIVA RARTIKEYA Advocate for the Petitioners and of SRI P.VIAY SUMAR, made the following:

i a ° oa we weet Standing Counsel for the Respondents, ihe "List these matters on 12.08.2024 under the same caption.

ae re qeeeeny, G an tt ae ME 'es Z, ee apneeny rs teen ; yon, .

te ide Oe ee eal" dood Nonny. net ee ren £44 4 74 i a a Be) £4 teat bes ty wees, br, Sod ty 7% es eat net ot Badin x fo 'oy won ee sos gor, snont % ha tin, x fem oe doe ge tomy, Eg fi Ry SE, Me ge £8 eed ced bedee. dere teil tC ;

a ae : ag % MS "4, z teed : ga Of% oh, Ct Ge £° % ee bene ae le "a Maite: gevereg Piss oh ca eet lp us a £4 cane on we "op. oa oe i Sat 7 sar iacecd eS Sig poh win, i "3 Fd Th , eet hed ot ' wee, a '3 poreen he ay " mE (he ms Le . . ° att a ts he LP di, * va Le % ey, pe babee, £% 2 es coe tA % oe, - 1 rn a ne ars Begs tA i deve £3 ined LA _ oh , wood yA ieee : ny 2 Fa me 5 og yet tied ee . ad ae: foun LS er"

a a es ae Gta nt oS ee ne: be, oe EM A m fans ing os a. WA, rm 'ee tree, i - ges pd " Gd a fede pe eg x &h LA £E aE % on mand " uf a passeg 7s o 14 "eu yo oy Es ne booe bee w he gite Ie fon, yt whee 7 ' C2 ES AG Bk babe thy the wok Se Cb CE pee i ign a ie oy a me » 1% whee, ee fa, ioe : bebe We te base f we " wh es nn ee Maden wy on. ge ger ye we a re yee woe eee fee cheese my ty ae bebed Eon tee seoline £9 ors serine a7 oes ee. bee % vee hp pon £4 ase KG Boece ake. oS oa ees: a tf, & po £% " ripe os ra ; Soe EEE pod ch "Ge : on i Piove a on % Be 'oe ie is oa a prs no yp aw as we 4, yer Poon t Eo i bone * we @ mm i oe ge a ing het break tks re rr ee Pe) ee si tne selene - e A aaa 2 rs os ay FS ey ars "ry bone g he pee 2 fy é me Soy " ee ee -_ :

vik rye as, rr ae vee _ bed be a on a a an ne toe "he ite: 's yy me ', Orne: ao _ a ooh oo te i a en a fi * % a 's, a eed "s, , on © a oS t G GG ~ © wi ot ee wheod apne: De ene werd wed w@ bet ged toad, " % %, y os on ", % % 33 a ae f2 ©) $$) 03 €3 3 t3 *"Y Life a Pay sy, rs thy L% % % % 3 go C3 ff Ch 432 05 43 © La ie a ' * eo : 'n 4 Pe o nee Gs eB a" GG a 03 ae 3 e od oo, : 4 A ; (a [ae f oe js i ee & -

_ ' 2 : aes Zs ss os :

% wi" or, i, fn hey ay ", ee pteng eens , * pe bot LE LE Le © C2 tb be nr ae bad BY ee ,% ae tad Sone: es: ae wien, ra " 3 ;

- -

¥ 4" oh ay ba tL, 3, bok a e4 van oer £74 "ead Na pen See . . . . . ; : . , foewed . . oe is a aan Acs a <2 a nS a Se eS) ih LE sfeee Capone aper: sgeee: gree "ogeee aggre segees waren, nye oN We One €C to Gris Sanieove 3 Rao, Advocate (OPLIC) » fo Sr.M Naga Deepak, Advocate (OPUC) ne GC to Ms. Mafavol Nidtha. . Advecate (OR UC} Une CC to Sri. Mari Venkata Ramana, Advocate (OPUC) One GG to Sri.Polkampally Pavan Kumar Rao, Advocate (OPUC) Une CC to Sri ¥ Siddharth Reddy, Advocate (QPUC} One CC to Sri A.Rachea Krishna Stans Yng Counsel fOPUC] One CO fo Si.Oundy Manmohan, Advocate (OPL One & to SrC Sai Rama Murthy, Advocate (OPLUC) e ae i ae CG to Si Vihay RK. Punna, Senior Standing Counsel for Vas, High Court af A.FLIOPUC) Two Spare conies e AS e cS Pd, 8 g OS. O8 2028 Ch g " 4 " " * " ws » a " an » ty.

i a | a A Se by) a 7 ah eo es cu ns a ann <r an' <a; 2 Com 2a 97 a on a a rr eS ee ce Ca i a i a a a Z te aoe B e fs ee a a Hey Zé ne HO ci A a Se a % ah ype as a er ne ee he Ck a a a SS 7) Cr > / g a a nn - an on 'a <a a ah oa oc oe ce oO on » 8S ee, a ws » a foe nn n'a nn a ne a

4. pa a aon a oan a oS rg l,l ete : 2 eo Be 6 og Be we me £3 Si ee oe 3 es A oe eo po eee a wy tt, & a a. oe tee ve ~ £~ "f ee ef of AB BM Be Bie : we ME . em an an mee ce mea fh Bd oy the OFS £23 anges, yer - we . is a "A meee a é a i te oof nw OO es ot gk gs gs F gh a a a an a a feos yy FR OE he a ge ge Ce ee eo Se & ' i of BD ee tm mm EO Me be me"

te 5 nc re oe (cc cc ff oon fae an an a tg tit So an ee se i i ah oa bed js ag re) a % re a) a? a ey ee te 1h ey ao an a a a i we oy oe Mm ee Oe ie ke "a we 9 Th a om ee 8 nen , mee " e * ; fa _ ne a a " we t, Pe oS ee Bs i th, 8% ton kf, Sn +n ta 5 a am i aa kn <5 wn pe ce aa oS Sr a ree we Bow. age fot Oe ee e Oh * rn ao re oo i ney "fy rn a a be ape see gp

a)

a) e tad .

we

a) 45, S006, S083, S128, S285, Sk S, S801, GHGS, HSH, ORIG, 984d, 102 ST THESE MATT) WH § 8 TASS, TUS, TS8S, P4994, TaN, 14 $h928, TIS, $940, 14142, INTERIM OROER EXTENSED SS a % #256, $340, 4904, 4 Os és te wis © yt 4d es fn af a ra a op foe r% eg "ee ee tft 2 Z 2 o L e geo Roe oe NG ea 8 a Oe ci 4 o ey Oa te = ee

Legal Document View

Unlock Advanced Research with PRISMAI

Andhra Pradesh High Court - Amravati

Smt. Prameela Pasumarthi, vs The Deputy Commissioner Of Income Tax ... on 5 August, 2024