Andhra Pradesh High Court - Amravati
Venkata Raja Srinivas Bommidala vs Assistant Commissioner Of Income Tax on 15 July, 2024
IN THE HERSH COURT OF SNDHRA PRADESH AT AMARA Ae (SPECIAL ORIGINAL JURISDICTION) MONDAY, THE FIFTEENTH DAY OF JULY, TWO THOUSAND AND TWENTY FOUR (PRESENT: THE HONQURABLE SRI JUSTICE G.NARENDAR AND THE HONOURABLE SMT JUSTICE KIRANMAYEE MANDAVA MAIN CASE NocW.P.Nos.660, 6128, 8134, 8164, 8266, 8266, S2r4, 8284, 8282, 10838, 8285, 8294, 8295, BAIT, BS27, GS49, BOO, GOSS, IVS, BOt!, 9657, S713, S726, 10349, 10361, 10387, 10852, 10644, 10656, 10654, VOTS1, TO8O7, 17906, T1212, Ti2i4, 124i, 11284, T1286, 11369, Tiseg, T1381, 11562, 11682, 12428, 12452, 12870, 13428 OF 2024 iA No. 3 OF 2024 IN WP NO: 860 OF 2024: Rehwveen: Brahmargana Reddy Annapareddy, S/o Prakasa Reddy aged about 54, Ryo. 1-164, Kase, Mangalagir, Guntur - S22 583 . Petiioner (Petilioner In WP S60 OF 2024 on the fie of High Court} AND 1. The Union of india, Represented by its Secretary (Revenue), Ministry of Finance, Departrnant of Revenue North Block, New Delhi ~ 170003 2. The Principal Commissioner of income Tax, Guntur Guntur District 3. The Income Tax Officer, Ward-(21}, Guntur, Guntur District ._ Raspondents iResoondaenis in-doa-} Petition under Section 181 CPC praying thal in the circumstances sigied in the affidavil fled in support of the petition, the High Courl may be oleased to sfiay the operation of the Assessment order vide DIN ITBAVAS TIS 47 /2023-244 0831728850) dated 22.03.2024 passed under Section 147 nav Section 144 and 14468 of Incorne Tax Act and the demand natice vile [TRAVAST/QN S6/2023S- 2a/TOSSiP25eG(1} dated 22.00.2044 issued under Section 186 of income Tax Aci and Penally Notice bearing ITBATPNLIS/27 TFi2d23- 24/1 O8317 26481) dale 22.03.2024 issued under Section 274 read with Section 27 1F of the ITA, Pending disposal of WP No. 880 of ZO24, on the fie of the High Court. The petfion coming an far h sevge wot & aring, upon perusing the Petition and the affidavit fled In support thereof and the earlier order of the High Court dafed:00.04 2084, 14.02. 2024, U2 Od 2024, OF. OFT 2024 & 12.06. 2024 made guments of Ms JYOTH) RATNA ANUMOLU x herein and upon hearing ihe ar eo a ~ Advocate for the Petitioner, Sr J. Prasad (Central Government Counsel for Respandent No.t and Sn. Vihay K Punna, Senier Standing Caurnsel far Respondent Nas ¢ to S: WENO: 8129 OF 2024: Belween: Satyavant Mulaka, Vo. Venkata Reddy, aged about 55 years, Ria. Flat No. 505, Pavan Sun Rise, A block, Ooo Hindu College, FG Centre, Amaravatht Road, Guntur, Andhra Pradesh- See O08. .. Petitioner AND 4. The Union of India, Represented by iis Secretary (Revenue), Ministry of Finance, Department of Revenus Narth Block, New Delhi - 77000) 2. The Principal Chief Commissioner of Income Tax, National &- Assessment Centre, Inoagme Tax Deparment Oeihl, Src Floar, E- Ramp, Jawahanal Nehru Stadium, Oelhi - 170 G03 3, The incere Tax Officer, Ward-2C1}, Guntur, oe 4. The Additional/Joint/Oeputy/Assistant Cammissioner of Incame Tax, National Faceless/E~Assessment Canira, Qelhi, iIncame Tax Department, Delhi.gnd Floor, E-Ramp, Jawaharlal Nehru Stadium, Death 1 PO00S, 5. Assessment Unit, income Tax Department Guniur mespondants Pafition under Article 226 of the Constitution of India praying that in the cirsumetanoes stated in the affidavit fled therewith, the High Court may be nieased fo issue a writ, order or direction more particularly the one in the nature of Writ of Mandamus a) declaring ITBAVAST/FM45A(SCNY2082-25/ 1080204990 (1) dated 28.02.2023 under Section 1484 (0) of the Income Tax Aci, 1967 and the Order passed under Section 1484 (cd) bearing [TBA/AST/F/48Ae022- fof OHS086584 7) dated 16.03.2023 and the notice under Section 148 of ihe income Tax Act bearing ITBAVAST/G448 1/20282-23/1 05080002411) dated 18.03.2023 issued by the 3 Respondent for FY 2016-17 as being arbitrary, egal, unreasonable, in contravention of Section 148A of the Income Tax Act apart from being violative of the principles of natural justice and Article 14 of the Constitution of india and consequently set asice the same. b}deciaring Show Cause Notice bearing [TRAVAST/F/T44(SCNVS023 24/1 08226234201) dated 08.03.2024 and passing the consequent order under Seciion 147 rnws 144 read with section 1448 of the [TA bearing ITBAIAST/SM47/2023-24/1 082850437 () dated 18.03.2024 andDemand Notice bearing [TBAVASTYSMS6/2023- 24/1062850704(1) dated 18.03.2024 and Penalty notice under Section 2/4 rw 2riiks) of the TTA bearing ITBA/PNLUG/27 1 UMeve023- 24/1062850501(1) dated 15.03.2024 issued by ihe S"Respondent for the FY. 2016-2017 as being arbitrary, fiegal, unreasonable, in contravention of Section 148, 147 and Section 1448 of the Incame Tax Act apart from being violative of the principles of natural justice and Article 14 of the Constitution of india and consequently set aside fhe Saye. IANO: 1 OF 2024 Petition urner Section 57 CPC is fled praying that im the circumstances slated in the grounds fied in supsart of the pettion, the High Caurt may be pleased to stay the operation of the order under Sectian 147 rav.g i44 read with section 1448 of the ITA bearing ITBAIAST/S/147,/2023- et 10828504371) dated 16.05. 2025 and Demand Notice bearing TBAVASTYOMSOR02S -Aa TOSSSS0 Od 1) dated TS.03.2024 and Panally noles under Section 274 nw 27iiXc} of the ITA bearing TBAJPNUS/2T I(T NcVS0eS -24/1O8S850501 (1) dated 18.03. 2024 issued by ndenis not io initiate any onercive ey: co) wh o ihe Sth Respondent and to direct ihe sfeps against the Pattioner pursuant io Order beari Sd/V0GSRS04 971} dated S03 2063 and Demand Notice bearing ITBAIAS T/S/158/2023-24/1082850704(1}) dated 18.03.2024 an notice under Section <f4 ray 27itike) of the YA bearing ITBAVPNLIS 27104 eH 202S 2A OBER SOOO) dated TS.08 2046, PRencing disposal of WP 8729 of 2024, on the Ne of the High Court. The petition caming on for hearing, upon perusing the Feltion and the affidavit fled in support thereaY and the order of the an Count dated 03.04.2024 & 19.08.2024 mace herein and upon hearing the menis of Wis. JYOTHE RATNA ANUMOLU, Advocate for the Petitioner, Sit. J. UL MOY, Prasad, learned Central Government counsel for the respondent No.i and Sri Vijay K Punna, learned' Senior Standing Counsel for Income Tax Depariment for the respandent Nas.2 to $ WP NG: 8134 OF 2024: Sehweean: Mis. Braviisetty Fula Venkata Bhargavi, (PAN: ARTRSSood.) Wo B.S.S.8 Srinivas, DING ?-3a-11, Pokala Var Street, Ganganamma Fel, Yenall Gunmtur-822207, Andhra Practash, india. . Petvvaner {. The income Tax Officer, (AO GV), Renge-%8) Ward-}, Tenal-S22s 2. The Principle Chief Commissioner of incame Tax, AP and Telangana Stafe, Hyderabad. The Assesament Unit, National Faceless Assessment Centre, Income Tax Department, Ministry of Finance, Room No.401, 2°" Floor, E-Ramp, Jawarharial Nehru Stadium, Delhi 110 0023. 4, Union of India, Rep by its Principal Secretary, Ministry of Finance, 3° tos Floor, Jeevan Deen Building, Sansad Marg-New Delhi-1 10007. . Respondents Patition under Article 226 af the Coneiltulion of India praying that in the circumstances stated in the affidavit fled therewith, the High Court may be pleased fo lasue any order or direction more particularly one in the nature of Writ of Mandamus or any other appropriate writ or order or direction declaring the Assessment Order of the 3" respondent, for the assessment year 2015-16 with CIN No. ITBAYAST/SN47/2083-24/1 0809111850) dated 14.02 2084 (Annexure P-1} passed under Sec 147 RAy Sec 144 and 1446 of Incame Tax Act, 1867 with reference to the notice dt 07.04.2022 (Annexure P.2) issued Ls 148 of the Act by the 1° respondent, after following the procedure laid down Linder clause (0) of Sec 1484 of the Income tax Act 1907 di. OF 04 2022 (Annexure P-3}) was without granting sufficient time to fle the objections and opportunity of personal hearing is contrary to section Sec 148 Riw Sec 1484 and Sec 1514 of the Income Tax act (herein after referred to as 'the Act} is without jurisdiction and also in violation of principles of natural justice. Nence, the orders of the 3° respondent is Hable to be set agicie IANO: 1 OF 2024: Petition under Section 151 of CPC is fied graying that in the circumstances stated In the affidavit Med in support of the petition, the High Court mey be cleased to grant Stay of all further proceedings, consequent to the Assessment Order of the 3° respondent, for the assessment year 2015-16 with INN No. fTBAVAST/S/147/2023-24/1 0609111851} dated 14.02. 20284 {Annexure P-1}, Pending disposal of WR 8134 of 2024, on ihe file of the High Court. Fre petition coming on for hearing, upon oerusing the Petition and the affidavit fled In support thereof and the order of the High Court dated O3.04. 2024 & 19.05.2024 made herein and upon hearing the arguments of OR] KL ADD SIVA VARA PRASAD, Advocate for the Petitioner, and of Sri Vihay K Punna, Senior Standing Counsel for Income Tax Deoartrnent for the respondent Nos.f to 3, and of Sa. GO. MLV) Prasad Central Government counsel for the respondent No.4: WP NG 8464 OF 2624: Setween: Bhyravaragu Hari Prasad, (FAN AAVPES4590) So B.Narasimharac Aged about 50 Years D.No.35-3-09/98, Behind OSR Sarme College, Saniay Gandhi Golony, Ongole-523 002. Andhra Pradesh, India a Petitioner 0 1. The Income Tax Office r, (AO GN), Range-79) Ward-1, Qngole-823 G07. 2. The Princinile Chief Corimissioner of income Tax, AP AND Telangana State, Hyderabad, The Assessment Lint, National Faceless Assessment Centre, income oe Tax Denariment, Ministry of Finance, Room No.d0), 2°° Floor, E-~Ramp, Jawarharial Nehru Stadium, Delh. 11d O38. o Union of india, Ren by ts Frincinal Secretary, MiNeiry of Finance, 3° Rie Floor, Jeevan Geen Bulding, Gansad Marg-New Delhi 170007. Patition under Articia 225 of fhe Consiiufion of India praying that in the clrcumstances siafed in the affidavil Ned therewith, the High Court may be olsased io issue any order or direction more particularly ane in the nature of Wirt of Mandamus or any other aporanriate writ or order ar direction declaring the Assessment Order of the 3 © respondent for the assessment year 2018-79 with DIN No. [TBAVASTYSN 47/2023 -241 086890189 O) dated oF.09.2023 (Anrmexure P-1}) Passed under Sec 147 RAw Sec 144 and 1448 of Income Tax Act, 1967 with reference fo the notice issued U/s 148 of the Act by the 1° respondent di 09.04.2022 GAnnexure P-2), afer follawing the procedure laid down Under clause (d} of Sec 1484 of the Income tax Act 1907 di 08.04 2022 (Annexure P-3} was without granting sufficient time fo fle the objections and opportunity of personal hearing Is contrary io secilon Sec 149 (hb) RAv Sec 1484 and Sec 151A of the Income Tax act (herein after referred ta as the Act) is without jurisdiction, barred by limitation of time and also in violation of ormeipies of nafural justice. Hence, ive orders of ihe 3™ respondent is Hable to be set aside. IANO: 1 OF 2024 Petition under Section 157 CRC praying that in the circurnstances stated In the affidavit fled In suppart of the petition, the High Court may be pieased fo grant sfay of all further proceedings, consequen{ fo the "Assessment Order of the 3° respondent, for the assessment year 2018-18 with [TBAYAST/Oi147/2023-24/1 08859018 (1) dated 27.09.2025 (Annexure P.4), panding disposal of WP No 8164 of 2024, on the fle of the High Court. The petition coming on for hearing, upan perusing the Pelion and the affidavi fled in support thereaf and the order of the High Court dated 03.04.2084 & 19.06.2084 made herein and upon hearing the argumenis of Sri K ADD SIVA VARA PRASAD, Advocate for the Petitioner and of Gr Vilhay Punna, Standing Counsel for Respondent Nos. 7 to 3 and of Sn do ULM Prasad, Counsel for Respondent No.4: WP.LNO: 6258 OF 2024: Behween: Gandreddi Rondala Raa, S/o. G Simhachaiam, Male, aged about 70 years, Rio. DO. Ne. 7-108, Simhachalam Main Road Near Gavi Haspital, Sinhachalam Visakhapatnam, Andhra Pradesh Petitioner AND {. The Union of India, Represented by its Secretary Ministry of Finance, North Block, New Delhi - 170 004 ae) Assessment Uni, income Tax Deparimne National e-Assessment Centre, Roorn No 407, 2 Finer, E-Ramp, Jawaharlal Nehru Stadium, New Delhi 110 O03 The income Tax Officer, Ward 3f5), Sankera Matam Road, bs Visakhapatnam, Andhra Pradesh Psy Respondents os ae wip, ee seat Petition under Ariicie 228 of fhe Constifution of India praying that in the ciroumstances stated in the affidavit fled therewith, the High Court may be migased to issus an aporopriate Wit or Order or Direction, more particularly one in the nature af Writ of MANDAMUS ceciaring the impugned Assessment Order di. 26.02. 2024passed by the 2 Respondent u/s 147 raw Sec 144 ray Sec i448 of the Incame Tax Act. 1997 bearing DIN and Notice No TRBAAS TION 47/2023-24/ 1081 78118 tkor the Assessment Year 2017S. iGand all ihe consequential Penalty notices DY. 26.02 202das arbirary, legal, bac in law, voldabinilio, vilative o of the princigies of natural fustice, apart fram being violative of Articles 14, 19¢1 a) anc S65 of the Consiitution of Indie and sec 148 A and 1448 of the Incorne Tax Act 1967 and fo consequently sef asice the same in the interests of fustics iA NO: tT OF 20284 Pettion under Section 157 of CPC is Med praying that in. the circumstances stated in the aficlavit fied in support of the petition, the High Court may be pleased fo Stay all further proceedings in impugned Assessment Order di. 26.08 2024 passed by the 2°" Respondent u/s 147 rAv x ec 144 sw Sec 1445 of the Income Tax Act 196% dated 26.02 2024 bearing CIN and Notice No fTBAAST/S{4rf20e3-s4/ 0817811611) fer the Assessment Year 2075-7Gand all the consequential Penalty notices DL26. 02. 2024, pending dispasal of WR 8256 of 2024, on the Me of the High Cour, ot bee ore The petilion coming on for hearing, upon perusing the Petition and th i afidavit Hed in support thereof and the order of the High Court dated 03.04. 2024 & 18.06.2084 made herein and upon hearing the arguments of Sri Peddibhotla Venkata Sai Rajesh, Advocate for the Petitioner, anc of SRLZUMVIPRASAD, Certral Government Counsel for the Respondent No.l, and of SRI VIJHAY K PUNNA, Senior Standing Counsel for the Respondent Nos.2 & 3: WP NO: 8268 OF 2064: Setween: Gandreddi Kondaia Rac, S/o. G Simhachalam, Male, aged about 70 years, R/o. D. No.?-102, Simhachalam Main Road Near Govt Hospital, Simhachalam Visakhapainam, Andhra Pradesh oo Petitioner AND 1. The Union of india, Represented by is Secrelary Ministry of Finance, North Block, New Delhi- 770 0074 «. Assessment Unit, income Tax Department, National eAssessment Centre, Room No 401, 2° Floor, E-Ramp, Jawaharlal Nehru Stadium, New Delhi 770 003 | 3. The income Tax Officer, Ward 2/53, Sankara Matam Road, Visakhapatnam, Andhra Pradesh . Respondents Petition under Ariicie 228 of the Consilution of India is Hed praying that in the circumstances stated in the affidavit fled therewith, the High Court may be pleased to issue Directian, more particularly a Writ in the nature of MANDAMUS, declaring the imougned Assessment Order di 29.02. 2084 passed by the 2° Respondent u/s nw Sec 144 nw Sec 1446 of the Income Yax Act T9261 bearing DIN and an 147 Notice No ITBAIASTIS/147/2023- S4iJ0ST79 7 161 Uifor the Assesament Year 2015-16 and all the consequenilal Penally notices di 29.02.2024 as arbitrary, legal, bad in law, voidabinitio, violative of the principles. of natural justice, apart from being violative of Ariigies 14, 78¢7}g) and 255 of the Constitution of india and Sec 148A and Sec. 1448 of time Income Tax Act 1901 and fo consequently set aside the same in the inferesis of justice: IA NO: 1 OF 2084: Ration under Secfion TST CPC is field praying that in) the circumstances stated in the affidavit fled in susport of the writ peltifion, the High Court may be pleased to stay all further proceedings in fmpougned Assessment Order di 28.02 2084 passed by fhe 2°" Respondent ufs 147 ray See 144 chy Seo 1448 of the Incame Tax Act 1961 dated 26.02 2024 bearing INN and Notice No [TSAVASTSfi4y/2080- 24/TO6T7 OTIS Nor the Assessment Year 2075-16 and all the consequential Penalty notices OF 28,02. 2024, pending disposal of WP.NO.8286 of 2024, on the Me of the High Curt, The petition coming an for hearing, upon perusing Ihe Petition and the afidavil Hlecl in support thereof and the order of the High Court dated 09,04 2024 & 19.05 2024 made herein and upan hearing the arg Sri Vadrevu.S.8. Krishna Ranth, Advocate for the FPelifioner and uments of oe SrJ UMA Prasad, learned Central Government Counsel for the Respondent No.? and Sn Vihay K. Puna, learned Senior Standing Counsel for income Tax Deoartment for the Respandent Nas.2 & 3: WP NO: Se74 OF 2024< Dstween: Saiya Narayanamurthy Kaki, S/o. Prasad Rao Kaki, Aged about 36, Rio. Goanperative Bank Road, Kamavarapukola, West Godavari District Andhra Pradesh S3444o Petitioner AND . The National Faceless Assessment Canter, income-tax Qepartment, New Delhi, india 2. income Tax Officer, Ward 7, Eluru, Anchra Pradesh 3. The Assessment Unit, incorne Tax Department Ministry of Finanes, Goverrunent of india Respondents Petifion under Article 228 of the Constitution of India praying thal in the croumstances stated in the affidavit fled therewith, the High Court may be gleased may be pleased to issue a writ, order or direction more particularly in the nature of a writ of mandamus declaring order under Section 145Aic) dated 04-04-2082 bearing DIN [TBAIASTIF/M148A/2028- 23/1042477499(1}, the consequent notice dated 04-04-2022 u/s. 48 bearing DIN ITBAYAST/SM148 T/2022-254 042477 73001 jand the sansedauent Reassessment order dated 11-03-2024 bearing DIN ITBAIAST/S/147/2023- 2471002370881 (1 as being vold, illegal, arbitrary, without jurisdiction, vidlate of Anicie 14 of the Constitution of india and consequently sel aside the same . IANO: 1 OF 2624 Petifion under Section 757 CPC praying that in the clrournstances stated in the affidavit filed in support of the petition, the High Court may be leased fo stay all further proceedings Including collection of tax pursuant to the Reassessment order dated 1-03-2028 bearing ON ITBAVAST/S14 7/2025-24/1 00237088 1(1}, pending disposal of WP.No. S274 of 2024, on the file of the High Court. The petition caming on for hearing, upon perusing the Petition and the alidavil Med in support thereof and the order of the High Court dated 04.04 2024 & 19.06.2024 made herein and upon hearing the arguments of Sri M NAGA DEEPAK Advocate for the Pellioner and of Sri VIJAY KUMAR PUNNA, Standing Counsel for Respondents: WP NO: B261 OF 2024: Soiween: Purncachandra Rao Duggirala, S/o, Pandu Ranga. 0, Aged about 62, R/o. ¢- if04, MudunuruVuyyuru Mandal, Krishna District, Andhra Pradesh - 527821 . Patitioner AND +. The National Faceless Assessment Center, income-lax Department, New Delhi, india 2. income Tax Officer, Ward 1, Gudivada, Andhra Pradesh % The Assassrment Link, Incame Tax Oepartment Ministry af Finance, 'ea Goverment of india ._ Respondents Pafition under Articie 228 of the Constitution of India is Med graying that in the clrournstances stated in the affidavil Med therewith, the High Court may be pleased to issue a wrif, order or direction more particularly in the nature of a writ of mandamus declaring order under Section 148A(d) dated 06-04-20e2 bearing DIN [TBAVAST/FM4SA/2082- 25/104 2556880(1), the consequent notice dafed 06.04.2083 uf. 148 bearing DIN ITBAVJAST/G/N48 Vek022- S4/1042858140(Nand the consequent Reassessment ander dated 00-00- S024 bearing DIN [TBAYAST/SM47/2023-24/1 06208567201 jas being void, legal. arbitrary, without jurisdiction, violate of Article 14 of the Constitution of india ard consequently sel aside the same IANO: TOF 2024: Petition under Section 187 CPC is fled praying thal in the circumstances sfated in the affidavit filed in supmort of the wrif petition, the High Court may be pleased to stay all further proceedings including collection of tax pursuant fo the Reassessment order dated 06-00-2024 bearing DIN ITBAJAS T/SHAT 0005-241 0620856720}, pending disposal of WP No 8281 of 2024, on the file of the Nigh Court. The petiion coming on for hearing, upon perusing the Petition and the affidavit fled in support thereof and the order of the High Courl dated O4.04 2034 & 19.06.2084 made herein and upon hes M.Naga Deepak, Advocate for the Pellioner and So Vilay Kumar Punna, & caring the arqumenis of Sn Standing Counsel far fhe Respondents; WP NO: 8282 OF 2024: Selween: oes Eswar Kona, Svo. Surya Narayana Kona, aged about 39 years, R/O. o.2-864/2, Thodangimandalam, Kommanapalls Vilage, East Godavari Matrict Andhra Pradesh. . Petitioner AND 1. The National Faceless Assessment Center, Income-tax Department, New Deihi, india ¢. Assistant Commissioner of Income Tax, Circle 1, Kakinada . The Assessment Unit, Income Tax Deparirnant Ministry of Finance, $a Government of india ».aspandants Pattion under Aricie 226 of the Constitution of India praying that in the circumstances stated In the affidavit fled therewith, the High Court may be pleased fo issue a wri, arder or direction more particularly in the nature of a Writ of Mandamus declaring the order under Section 148A(d) dated 20-03- 2023 bearing DIN ITBA/ASTIF/1484/2022-24/105 1584965(1}, the consequent nofice dated 29.03.2023 u/s. 148 bearing DIN [TBALASTIS/148_ 1/2022- 2a/ 10518588194 jand the consequent Reassessment order dated 22-05- 2024 bearing [TBAVAST/SM47/2023-DIN S4/10632797G9C)), as being vot, legal, arbitrary, without jurisdiction, violate of Arlicle 14 of the Constition of india and consequently set aside the sarne: iA NO: 1 OF 2024: Petition under Section 157 CPI is fled praying that in the clreumstanogs stated in the affidavit filed in support of the writ petition, the High Court may be pleased fo stay all further proceedings including collection of fax pursuant to the Reassessment order dated 22-09-2024 bearing DIN ITBAIAS TSM 4772023-24/4 0632 19769(4}, pending disposal of WP No 8282 of 2024, on the file of the High Court _ The petition caring on for hearing, upon perusing the Petition and the afidiavil fled in support thereof and the order of the High Court dated O4. 04 2024 & 19.06.2024 made herein anc upon hearing the arguments of Sn M.Naga Deepak, Advoc sate for the Petitioner and Sx Vihay «.Purna, isarned Senior Standing Counsel for income Tax for the Respondents: WP NO: 8285 OF 2024: Sehween: Kondaia Rao KRolagati, Sfo. Aged about Ria. 1-08, Near Anciira Bank, x heal A Yeleswaeram, East Gocdavar! District, Andhra Fradesh 53a¢29 . Paetiionear AND 1. The National Faceless Asseasment Canter, Incorme-tax Deoartment, Neay Delhi, india income Tax Offer, Ward 1, he tga The Assessment Unit, income Government of india oo Respondadnks ® x, in ihe circumstances stated In the ahicavil fled therewith, ihe 'gh ~ Pattion under Aricle 226 of the Canstitution of India is Med sraying that "igh Gourt may be pleased io issue a writ, order or direction more particularly in the nature af a writ of mandamus declaring order under Section 148d) dated 01-04-2022 bearing DIN ITBAYAS TIF! 14BAOS2- SQNIGd244 W481), the consequent nofice dated O1.04. 2022 u's. 748 bearing DIN ITBAYAST/S( 148-1 /2022- 2a lOdsaTifyayGand the consequent Reassessment arder dated 10-05-2024 bearing DIN ITBAIAST/S/147/20238-24/97 08888257 7 (jas being void, Hlegal, arbitrary, without jurisdiction, vielate of Arficie 14 of the Cansfitution of india and consequently set aside ihe same: IA NO: 7 OF 2084: Petition under Sectian 79) CPC is fled praying that in the drcumstances slated in the affidayil fled in support of the writ pefition, fhe High Court may be pleased {o stay all further proceedings Including collection ER of tax pursuant fo the Reassessment order dated 10-03-2024 bearing CIN PPBAVAS TSM A? 2025-247 082332857 70}, pending disposal of WP No. 8283 of 2024, on the He of fhe High Court. The petifien corning on for hearing, upan perusing the Petition and the afiidavil fied in support thereof and the order of the High Court dated 04.06 2024 & 19.06.2024 made herein and upon hearing the arguments of on M Naga Deepak, Advocate for the Patiioner and Sri Vilay Kumar Punnu, Standing Counsel for the Respandanis: WP NO: B2o4 OF 20624 Beiween: Ganga Eswar Kona, S/o. Surya Narayana Kona, Aged about 36 years, Rio. D.No.2-64/2, Thodangimandalam, Kommanapaile Village, East Gadavari District Andhra Pradesh. | .. Petitioner AND }. The National Faceless Assessment Center, incame-lax Department, New Delhi, india Assistant Commissioner of income Tax, Circie 1, Kakinada tt The Assessment Unit, Income Tax Department Ministry of Finance, Government of India . Respondents Petition under Ariicie 226 of the Consiilutian of india is Aled praying that in the circumsiances steted in the affidavit fled therewith, the High Court may be pleased fo issue a writ, arder or direction more particularly in the nature of @ wri of mandamus declaring theorder under Section 148A(q) dated 30-03- 2020 bearing DIN ITBAVAST/FI148Af2022-23/105 18800 7a( 1} the consequent notice dated 30-09-2023 u/s. 148 bearing DIN ITBA/AST/S/148_1/2022- 2d/TO51688837 U1 jand the consequent Reassessment order dated 23-03-2024 bearing THN PTBAVAST/S/147/2023-24/7 083259008(4), as being void, Hegal, arbitrary, without jurisdiction, wolate of Arnicle 14 of the Cansiitution of india and consequently set aside the sarne; IA NG: 1 OF 2024: Petition under Section 187 CPC is fled sraying that in the circumstances stated in the affdavil fled in support of the wri peition, the High Courf may be pease io stay all further procesdings including callection of fax pursuant to ihe Reassessment order dated 23-03- ITTEAIASTISN 47 (2023-24) 1 OSS8 5900807}, pending disposal 2024, on the file of the High Court, The petitior: coming or for hearing, upon gerusing the Pelion and the afidavil fled in suppart thereaf and the order of the High Court dated pa 04.046 2084 & 18.06.2084 made herein and upon hearing the arguments of Sr sri MUNega Deepak, Advocate for the Pettioner and Sri Viay Kumar Punna, standing Counsel for ihe Respondents: WP NO: 8298 OF 2024: Behween: 2 Sor Lakshmi Pasuoulell, WWio. Sambasivarac Pasunuleti Aged about 37 years, 2-10, Nekkallu (Post), Thuluru (Mid), Guniur District, Andhra Pradesh ~ 532 23s Petitioner AND 1. Fhe National Faceless Assessment Centre, Income-lax Depariment, New Delhi, india é. income Tax Officer, Ward 261}, Guntur, Andhra Pradesh ot oo 0s The Assessment Unk, Incorme Tax Department Ministry of Finance, Government of India. . Sespondents Petition under Articie 226 of fhe Constitution of India is fled praying that in the circumstances siafed in the affidavil fled therewith, the High Courf may be pleased to iasue a writ, order or direction more carticularly in the nature o bearing DIN BAAS TIF A8A/2022-23/1 Us2o4d4a shy}, the consequent notice cdafed 09-04-2022 u/s. 148 bearing CNN [TRAVASTYS/O1/S022- 210825728330} and the consequent Reassessment order dated O7.03- 4 Bad 2Qe4 bearing DIN [TBAVAST/GN47/2023-24/108 18s4028(T}as being vald & Hlegal. arbirary, without jurisdiction, violate of Arficie 14 of the Cansitulion of india and consequently set aside the same; IANO: 1 OF 2024: Petfion under Section --57 CRC i fied praying thai in ihe circumstances stated In the affidavil fled In support of the writ petilion, the High Court may be sieased to stay all further proceedings including collection of fax pursuant io the Reassessrnent order deled 01-00-2024 bearing DOIN ITBAVAS TiS 47/2023-24/1 O61 82402804), pending disposal af WP. No.8285 af 2Ue4d, an the file of the High Court. The petition corning on for hearing, upon perusing the Petition and the affidavit Hed in support thereof and the arder of the High Court dated 04.04 2024 & 19.06.2024 made herein and upon hearing the arguments of Sri M.Naga Deenak, Advocate for the Pettioner and Sri Viey Kumar Punria, learned Senior Counsel for Income Tax for the Respondents: WP NO: 8297 OF 2024: Between: Sambasivarao Pasupuleti, S/o. Nagul Meera Pasunuleti Aged about 43 years o 10, Nekkallu (Past), Thulhun (Md), Guntur District, Andhra Pradesh - 822 236 . Petitioner AND 1. The National Faceless Assessment Center, income-tax Department, New Dsihi, india @. income Tax Officer, Ward 21), Guntur, Andhra Pradesh Os The Assessment Unit, income Tax Department Ministry of Finance, Government of India . Respondents Petition under Articie 226 of the Constitution of India is fled praying that in the circuntstances stated in the affidavit Med therewith, the High Court may be pleased io issue a wri, order or direction more particularly in the nature of a wri of mandamus declaring order under Section 148A(d) dated OF-04-2028 bearing [HN ITRAVAST/FA48A20se- 23/1Os2b4464o4}, the consequent nofies dated 08-04-2022 u/s. 148 bearing DIN [TRAIAST/SMS8 (/2022- 2104287 5076i(hand the consequent Reassessment order dated 27-08-2024 bearing DIN ITBAYAS nfSita7/20ed-s4/ 7] ObS084 392 jas being vod, Hegal, arbitrary, without jurisdiction, violate of Ariicie 14 of the Consitution of india and consequently set aside fhe same: iA NO: 1 OF 2024: Petition under Section TS) CRO is Ned praying that in the + circumstances stated in the affidavit fled in support of the writ petition, the High Court may be pleased to sfay all further proceedings including collection of tax pursuant fo fhe Reassessment order dated <1-00-2024 bearing DIN PTBAIAS TSM 47/208 3-24) 1 08208890211}, pending dissosal of WP No 8297 of 202d, on the file of the High Court. The petition coming on for hearing, upan perusing the Pelitien and the afidawl fled in support thereof and the order of fhe High Court dated 04.04.2084 & 19.06.2084 made herein and upon hearing the arquments of Sri NUNeagsa Deepak, Advocate for the Peliticner and Sri Vaey Kumar Punna, Standing Gounsel for the Respondents: WE NO: S827 OF 2028: Sehvean: Nondais Rao Kolepati, S/o. Lakshow Narayana.K, Aged about 45, Rfo. 1-98, Near Andhra Bank, Yeleswaram, East Godavari [istrict, Andhra Pradesh . Patitioner AND {. The National Faceless Assessment Center, income-tax Depariment, New Delhi, india | incorme Tax Officer, Ware 7, Tun, Andhra Pradesh i tad The Assessment Unit, Incame Tax Department Ministry of Finance, Government of india . . Rasoondents Retiion under Article 226 of the Constitution of India is fled praying that in the circumstances stated in the affidavil fled therewith, the High Court may be pleased to issue a writ, order or direction more particularly in the nature of @ writ of mandamus declaring order under Section 148A(c) dated 24-09-2023 bearing DIN ITBAVAST/FMASAZO22- 23/1057244084(4), the consequent notice dated 24.05.2023 u/s. 148 bearing DIN ITBAVAST/S/143_1/2022- ev/iO5i247 722i} and the consequent Reassessment order dated 06-02- 2024 bearing DIN ITBAYAST/S/147/2023-24/ 10820782860} as being vold, legal, arbitrary, without jurisdiction, violate of Article 14 of the Constitution of india and consequently set aside the same: IANO: 1 OF 2024: Petition under Section 787 CPC is fled praying {that in the circumstances stated in the affidavit fled in support of the writ petition, the High Court may be pleased fo stay all further proceedings inducing collection of fax pursuant to the Reassessment order dated 06-03-2024 bearing DIN ITBAVAST/SH147/2023-24/1 08207 9288(1}, sending disposal of WP No. S827 of 2024, on the He of the High Court. The peiiion coming on for hearing, upon perusing the Petiion and the affidavit fled In support thereof and the order of the High Court order dated 16.04.2024 & 21.06.2024 made herein and upon hearing the arguments of Sri M.Naga Deepak, Advocate for the Petitioner and Sri P Viiay Kumar, Standing Counsel for ihe Resoondents: WP NO: 8648 OF 2024: Setween: Sr Venkatakutumba Rao Kovelamucl, Sfo R.Madhusudhana Rao Age 59 years, Occ Business PAN ARWPRKYS50K 5948-8-15/3,. Flat No-119 Srinrag SBulding, Funtime Road, Teachers Colony, Viayawada, Krishna - Sa0008. AndhraPraceash, india. . raetitioner AND 1. TRe Income Tax Officer, Ward S(1} Vieyawada, C.R. Building, 1° 3 = Floor Annex, MUG. Road, Viayawada, Andhra Fradesh- -S000G¢. 2. The Principal Chief Commissioner of Income Tax, APR and Telangana, fF Towers Masabd Tank, Nyderabad-5oo004. The Assessment Und, income Tax Department, National Faceless tos Assessment Cenfre, Oeihiy, Ministry of Finance, Room No. 401, 2 Fioor, E-Ramp, Jawaharlal Nehru Stadium, Delhi 1 1o003, .. Respondents Petition under Anicie 228 of ihe Constitution of india praying thal in the circumstances stated in the affiddayil led therewith, the High Court may be gieased io igsue a wri, order or direction, more particularly ane in the nature of Wint of Mandamus, declaring the Assessment Order of. 30.01.2024 passed by the 8° Respondent u/s 147 rw.st44B of the Incometaw Act for AY. 2018 49 vide DIN No. ITBAVASTYSMN 47 /S023-24/1 060865851}, which is passed as @ consequence of the order passed u/s 145A(0} db.OF 04.2022 vide [NN No. PTRAVAS TP MASAO 22-2 3/1 OS 287747 OO} and the notice ufs 148 dear.o4. 2022 vide DIN No ITBAVASTISN48A/2022- SS Das 198414}, issued by the JAQU st Respondent) instead of FAO Srd Respondent), as votd, egal, and contrary fo the provisions of income-fax Act and contrary to the Princigles of Natural Justice: IANO: 1 OF 2024 Peftian under Sectian 751 CPC is Hed praying thet in the crcumstances stated in the affidavit fled In support of the petition, the High Caurt may be pleased fo grant alay of all further sroceedings pursuant to the Assessment Order di.@° Responden{ u/s 147 30.04.2084 passed by the rw.s 144 rows. 144B of the Income-tax Act far AY. 2018 19 vide DIN Ne. ITBAVAST/S/14 7 /2023-24/ 1 OS026585 1/1), Pending disposal of WP S849 o e024, on the fle of the High Court, A com The Petition coming on for hearing, upon perusing the Petition and the affidavit fled in supmort thereof and the orders of the High Gourt dated 16.04. 2024 & 21.08.2024 and upon hearing the arguments af SRI VENKATRAM REDDY MANTUR Advocate for the Pettioner, and of SRI VIUAY KUMAR PUNNA, Standing Counsel for the Respondent Nos.1 to 3 WP NO: $006 OF 2024 Sehweean: Nagalapatl Swamp Kumar, S/o. N.Nagabhushanam, aged aboul 36 years, Ris, 20/15-1 NP Street, Jammalamadugu, Kadapa District - 576434. Petitioner AND {. The Union of india, Represented by Hs Serrefary (Revenue), Ministry of Finance, Department af Revenue North Block, New Delhi ~ F10004 . The Principal Chie ammissioner of income Tax, National E-- ond Assessment Centre, Incame Tax Department, Delhi, 2nd Floor, E- Ramp, Jawahanal Nehru Stadium, Delhi - 170 003 tad The income Tax Officer, Ward-1,Rraddutur. 4, The Additional/Joint/Deputy/Assistant Commissioner of income Tax, National Faceless/E-Assessment Centre, Delhi, incorne Tex Department, Delhi, 2nd Floor, E-Ramp, Jawaharlal Nehru Stadium, Deihi-1 1Q008. . Assessment Unit, income Tax Department on Respondents Petition under Anicle 226 of the Constitution of india praying that in the circumstances stated in the affidavit filled therewith, the High Court may be mMeased to issues a writ, order or direction more particularly the one in ihe nature of Writ of Mandamus -- A} declaring DIN and Notice No. [TEA AAST fF M4SACSCN) (2023-22 M0477 1548? Ch) dated 27.03. 2082 under Section 148Ad5) of the Income Tax &et, T98t (ITA and DIN and Notice No. [TBA (AST fF A48a Oz2. 2sfTOS$26836580) dated 17.04.2022 under Section 748A i) of the ITA a Notice bearing DIN & Notice No. ITRBAVAST/G N48 V/s022-23/ 104800283 75 dated 11.04.2022 issued by the 3"Respondent for FY 2017-18 & £& ¥ 2018-19) as being arbitrary, flegal, unreasonable, in contravention of Section 148A of x the Income Tax Act apart fram being violative of the orincipies af nefural jusice and Ariicie 14 of the Consifution of india and consequently sel aside the sam B} declaring Show Gause Notice bearing DIN & Notice No. [TBA JAST I A484 GCNVR02 T2208 1 ner) Iafed 27.03.2022 under Sextian T4S5A(b) of the Income Tax Act, 1961 (TA) and DIN and Notice Na. TRA /AST iP ABA O22-23/ 10828856580) dated 11.04 2022 under Section 148A iio the TTA and Notice bearing DIN and Notice Nea. TBA JAST SS 46 7 (2022-23 MOd20028S70) dated 11.04. 2022 pessing the consequent order under Section 147 rwos 144 read with section 7448 of the [TA bearing TBA /AST IS Aa? f2088- 24 AOSSOSSSIS MT) dated OS. O28. 2024 Chmnougned Assessment x wy a Order') and Penalty notice under Section 274 read with Section 2704 of the IT Act, Section 2? read with Section 2¢ 1A of the IT Act and Section ef4 read with Section 27 18 of tha [fT Act. and consequently set aside the same. iA NO: 1 OF 2024 Patiion under Secfion TS1 CPC is fled praying that in the creurnmsianoes stated in the grounds Ned in support of the petion, fhe High os Court may be gsleased to stay the operation of the order under Sectinn 147 rae 144 paad with section 1448 of the ITA bearing DIN No. (TBA (AST (S$ May f20S3-84 AOS2UGSESS 4) dated 06.00.2024 "impugned Assessment Order} arnd Penalty noties under Section 27O4 of the [T Act, Section ef read with Section 2/14 of the IT Act anci Section 274 read with Section STIR of the oy IT Act, issued by the 5° Respondent and direct the Respondents not fo initiate any coercive sles againat the Petitioner, sending digoosal of WLP_No. 8008 of 2024, on the fle of the High Court. . Ting pelition coring on for hearing, upon serusing the Petition and the afidavi Aled In support thereof and the order of the High Court dated 22.04.2024 & 19.06.2024 made herein and upon hearing the arguments of Sri Ghalia Gunaranian, Advocate for the Petitioners, Sd Jupudi VK Yagna Dutt, Deputy Solicitor General for respondent No.1 and of Sd Vifhay K Punna, learned Senior Standing Counsel for income Tax Department for the respondent Nos.2 to 5: WP NO: S083 OF 2024 Between: Hyma Ree Chandra, S/o. Chandra Venkatramaiah, aged about 56 years, Rio. 4-617 Nandigama, NandigamaAdda Road, Satlenpall, Guntur - S22 403 Petitioner AND . THE UNION OF INDIA, Represented by iis Secretary (Revenue), Ministry of Finance, North Block, New Delhi - 1700014 2. The Principal Chief Commissioner of Income Tax National E- woth Agsessment Centre, income Tax Depariment, Delhi, gnd Flear, &- Ramp, Jawaharlal Nehru Stadiurn, Delhi - 170 003 Fhe incame Tax Officer, Ward-8(4), Hyderabad, Tre Income Tax Officer, Ward 1 (1), Guntur The Additional Joint /Deputy 'Assistant Cornmiasioner, of income Tax ae & National Faceless /E-AssessmentDalhl, income Tax Department, Delhi, 2nd Floor, E-Ramp, Jawaharlal Nehru Stadium, Delhi-?10003. Respondents Petition under Article 226 of the Constitution of India oreying thatin the circumtances stated in the affidavit Ned therewith, the High Court may be pleased to issue a writ, order or direction more particularly the one in {he nature of Writ oof Mandamus declaring Notice bearing ITBAVASTIFMASAISCNYW2082- SS 050048848) 'dated 23.02 2023 under Section 1484 (b} of the Income Tax Act, 1967 GTA) and passing the consequent order under Section 48 Ad} of the [TA bearing ITBAVASTIF/TABA/2022-S3 05112220411) dated 22.05 2022 and Natice under Secon i148 of fhe [TA bearing ITBAVAS TIG/148-1/2082- 2o/1081448625(7) dated 25.03.2023 and the consequent assessment order bearing (ITBAVAST/QI147/202a- 240832268381} dated! 22.03. 2024 and demand notice under Section %58 bearing ITBAVASTIS/1S52025- 24 TOBS226002(1) dated 2£2.03.2k penalty nofices pearing ITBAVPNUSlfe? 1 Cl WOvs023-24/1 08325330801) dated 20.03.2024 issued a/S. 274 rAv S. 271¢7)(O) of the ITA and Penalty Notice bearing [TEAVPNU/S/27 1 F/2088-24,7 0832538881} dated 23.08. 2024 under Section 2f%4 nw SShiF of the [TA and FBenalty Notice bearing ITBAIPNLISIS7 4 CHES 2A OHSS 2BH5Hai 1) under Secfion 274 ray &. Fi€tWe) of the ITA dated 22.09.9024 passed by the 4" Ressondent as m5 a Ee, 3 tye £93] he Ce pe oe me Leh ds. Ab of a si a ss gree $34 m3. gn. yep we: we Sa arbirary, legal, one without power or juradictian and contrary fo the e- Assessment of Income Escaping Assessment Scheme, 2022 apart from being violative of the fundamental righ{s quaranteed te me under Articles 14, 19 and 31 of the Conatifution of India and cons aquently set aside the same. IA NG: 7 OF 2024 Fetition under Section 747 CRC praying that in the circumstances stated in the affidavii fled in support of the gefition, the High Court may be pleased fo stay the operation of Notice bearing ITBAVAS TIF 48A(SCNY2088- S2/TOS006 65404 ated 23.02.2025 under consequent order under Section i148 Ald) 'of the ITA bearing ITBAIASTIF A 48 As/202 2-24 1087 1a2204( 1) dated Se 03.2023 and Notice under Section 748 of the {TA bearing ITBAVASTAS N48 Ve022- SS T051448625(1) dated S8.0S. 2063 and the consequent assessment order bearing ITRAVAST/G/ 147 /20235-24 10852285991) dated 22.03.2084 and demand notice under Section . {58 bearing PTBAJAS Tish Si20e3- S4/1083228802(1) dated 22.03.2024 passed by the 4" Respondent and the ¢ mnenaliy notices bearing [TBAIPNUSI2 711 Kb V2083-S4/1 Ob 38552084) dated ' } a NS mond we 23,03. 2024 issued afd. rw S. 27 7¢1 Nb) of the [TA and Penalty Notice bearing ITEAIPNLIS/2 > ap/n025-24/106325308564 23.03.2024 under Section eid yay S.2PTE of the ITA and Penalty Notice bearing fTSA/PNL/S/2T4 (TM 20283-24,9 068225505(7) under Section 274 rw S. SPC Ns) of the (TA #8 dated 23.03.2094 passed by the 4" Respondent and direct the Respondents not ta initiate any coercive steps against the Feltianar, Pending discosal of WIP S083 of 2024, on the Mle of the High Court. The petition coming on for hearing, upon perusing the Petition and the atidavil Hed in support thereof and the order of the High Court datec 22.04.2024 & 19.06.2024 made herein and upon hearing the arguments of ori JYOTHE RATNA ANUMOLU Acvocaie for the Pefitioner and of Sr VENNA HEMANTH KUMAR(CENTRAL GOVERNMENT COUNSEL for the Respondent No.1, Sri VIIHAY & PUNNA, Jearned Senior Standing Counsel for Income Tax Department for the Respondent Nos.2 to 4 WP NO: 9128 OF 2024: Bohveen: Venkenna Dorra Kanumilll, S/o late Rama Rao, Age 78-1-1 Gandhipuram 2, Danavaipet, Raiahmandry, EG District 533103, Andhra Pradesh india. . Patiioner AND 1. The Union of India, Rep by its Secretary, Finance Ministry of Finance, North Block, New Delhi 710004. The National Faceless Assessment Center, Income Tax Depariment, po Now Delhi, incia San Assessment Unit, income Tax Departrnant, National e-assessment Center, New Delhi, Room No.401, 2° floor, E-Ramp, Jawaharlal Nehru Stadium, New delhl-11003. oo RESPORGEDLS Petition under Article 226 of the Constitution of India is fled praying that in the circumstances stated in the affidavit filed therewith, the High Court may pe pleased fo issue a wril, order or direction more particularly in the nature of a Writ of Mandamus declaring the reassessment order U/s 147 RAy 1448 dated 16-03-2024 bearing DIN [TBAJAST/S/N147/2023-84/1 0627849901) as being void Hlegal arbitrary without jurisdiction wolate of Ariicle 14 of the Ganstiution of india and consequantly set aside the same: x IA NGO: 1 OF 2024: Petition under Section (54 OP © is filed praying {hat in the clrcurmstances stated in the affidavit fled in support of the writ petition, the. High Court may be plea seed fo stay all further proceedings including recovery ay in pursuant ta the order Us 147 Rav 1448 dated 16-02-2024 bearing DIN ITSAVASTION 4 7/2023-3471 O62 7840004), pending dissosal of WP No S728 o 2084, on the fle of the High Court, NS 3 The petition coming on for hearing, upon perusing the Pellian and the affidavii fled in support thereof and the arder of the High Court dated 23.94.2024 & 19.08 2024 made herein and upon hearing the arguments of Sri Venkata Narayana Rao Vedula, Advocafe for the Petitioner and Deputy Solicitor General for the Respondent No.i and Sr Vihay R Punna, Standing Counsel for the Respondent nas.2 & 3 WP NO: S817 OF 2024: Seiweei Sramharededy Arumalia, Sfo Ani Reddy Rfo 3-185, Kunchanapall Vilage, Fadepall, GQunfur 622507 Petitioner AND {. The Union of India, Represented by iis Secretary (Revenue), Ministry of Finance, Depariment of Revenue North Block, New Delhi ~ [70004 The Principal Commissioner of incorme Tax, Viiasyawada hg oa The Income Tax Officer, Ward-2¢ 1), Guntur Pe The Additional) JoinvDenuty/Assistant Commissioner of income Tax, National Faceleas/E-Assessment Centre, Oesihi, income Tax Department, Delhignd Floor, E-Ramp, Jawaharlal Nehru Stadium, Daethe } TQ003. The Assessment Unit, / ineome Tay Depariment, Guntur. ost Respondents i Patitton uncer Article 220 of the Constitution of india is fled praying that in the circumstances stated in the affidavit fled therewith, the High Court may he pleased fo issue a wrif, order ar direction more particularly the one in the nature of Writ of Mandamus deciaring show cause notice under Section 148Ai(b) of the ITA bearing ITBAIAST/FA48AISCNV200 1-22 081 2181070} dated 22.03 2022 and passing of order under Section 14SA(d} bearing PPRAIAS TF S8A/2022-23/1042539072(1) dated O7.04.2082 and issuing native under Section 148 of the [TA bearing DIN & Notice No. TTBAVVAST/QM148 1/2022-23/1042874815 (1) dated 09.04.2022 by the 3rd Respondent for re-opening of the assessrnent for AY 2O1&-19 and the cansequent impugned assessment order bearing [TRAVAST/SN47/2032- SV POSSOGSS9OQ( 1) dated 20.03.2024 under Section 147 read with Sectian 1448 of the [TA and the consequent demand notice under Section 156 of ITA bearing TBAVAST/G/158/2023-24/1 06304043 101) dated 20.03.2024 and the penally notice under Section 274 read with Section 272A Na} of the [TA bearing PTBAIPNLIS/27 240 Nd) FL/S023-24/ 106304597 81 1} dated 20.03.2024 passed by the 5" Respondent as arbitrary, egal, one without power or jurisdiction and contrary to the e-Assessment of Incarne Escaping Assessment Scheme, 2028 apart from being violative of the fundsmental fights guaranteed to the petitioner under Articles i4, 19 and 31 of the Constitution of india and consequently set aside the as same. iA NG: 1 OF 2024 Petition under Section 757 CPC is filed praying that in the croumstances stated in the affidavit fled in support of the writ petition, the High Court may be pleased to stay the operation of the show cause notice under Seclion 148Aib} of the ITA bearing ITBASAST/FA48A(SCNYVe021- 2afiO4i2iStO7C) dated 22.03.2082 and passing of order under Section 448A) bearing MBAIASTIF/448A/2022-3/10 O42699072(9) dated OF 04 2028 and issuing notice under Section 148 of the ITA bearing [NN & Notice No. ITBAVAST/S/148_1/2022-29/1042674816 dated O9.04.2022 by the 3° Respondent for re-opening of the assessment far AY 2078-19 and the consequent impugned assasament order bearing MTBAASTIOMNa Tat 24/1 08S048390(1) dated 80.03.8024 under Section 147 read with Section 4448 of the [TA and the consequent demand notice under Section 156 of ITA bearing TBAVAST/S/ S8/2023-24/ 106304643101) dated 20.08.2024 penalty notice under Section Sf¥4 read with Section 2/eACi Nad) of ine TTA bearing TENPNESIE TENS PL f2083-24/1 0830489780), dated 20.03. 2024, passed by the 5" Respondent, pending disposal of WR No. 8817 of 2024, on the Ne of the High Court. The petifien coming on for hearing, upon perusing ihe Petition and the affidavit fled in support thereof and the order of the High Court dated 26,04. 2024 & 19.06.2024 made Nersin and upon hearing the arguments of Sridyothi Ratna Anumalu Advocate for the Pettioner and Sn Vay R.Punna, "eo 3 learned Senior Standing Counsel for incorme Tax Depariment for the respondents: WP NO: 9687 OF 2024: Ratween: Sri Srinivasa Reddy Wanukonda, S'o. Sn Koti Reddy Manukorvia, aged about S4 years, Oocupation Business, Flaf No. 104, Sri Sai Ganapathi Residency Sard Line, Old Pattabhipuram, Guntur - 822008. Rep., by his son and GPA Holder, Sd Manukoncda Sandeen Reddy, S'o. Manukanda Srinivasa Reackdy Petitioner JARD {, Assessment Unit, National faceless Assessment Cantre, ncons Tax Department, Ministry of Finance Room No. 401 and Floor, E- Ramo, Jawaharal Nehru Stadium, Delhi. 110 003 oot x2 A x The Income Tax Officer, Ward - 1 (1), C R Buddings, Kannavar X Bd Thota Quntur-822001, Respondents Petition under Article 228 of the Canetitution of India is lec graying that in the circumstances slated In the affidavit fled therewith, the High Court may € be pleased fo pass an order or direction, especially one in the nature of WRIT OF MANDAMUS holding that the order passed by Respondent u/s. 147 rws 144 raw.s 1448 of the Act, di. 16.02.2024 with DIN No ITBAIAST/G/14 7/2023- 24/1 061232967(1) for the Ay. 2016-17, as arbitrary, Hegal, bad in law, void ab initio, apart from being violative of provisions of section 148A and section 149 of the Act and alse contrary to the circular issued by CBDT and provisions of section 1514 of the Act, and consequently set aside the order passed by ist Respondent ws. 147 rw.s. 144 rw.s 1448 of the Act, di. 16.02.2024 with DHN No fTBAVAST/S/147/2023-24/1081292087(4) for the Ay.2010-17 and all sonsequeniial proceedings pursuant thereto. IANO: 1 OF 2024 Petiien under Section 151 CPC is filed praying thal in the circumstances stated in the affidavit fled In support of the wril petition, the g High Court may be pleased io stay all further proceedings, including any ft recavery, pursuant to the order passed by the 1@* Respondent u/s. 147 rw.s. 144 rw.s 1448 of the Act, dt 18.02.2024 with DIN Nol TBAJAST/SM14 7/2023 2/08 123528 an for the Ay.2018-17, and pass such, pending dispusal of WP No. 9657 of 2024, on the file of the High Court. The petition camming on for hearing, upan perusing Ihe Pelion and the affidavit fled in support thereof and the order of the High Court dated 25.04.2024 & 19.06.2024 made herein and upon hearing the arguments of SiLA.V.Raghu Ram Advocate for the Pelltioner and Sn Vilhay R.Punna, learned Senior Standing Counsel for Incorne Tax Department for the respondents: WP NO: 8713 OF 2024: Behween: Haigreeva infratech Projects Limited, Rep. By Managing Director, Ground Fleor, Swethavahana Residency, Sector ~ 1 MVP Colony, Visakhapatnam - SS0040 Petitioner AND 1. The Assistant Commissioner Of Income Tax, DOIT/Asi, Circle- 3(7),Vap, incame Tax Office, Infiniiy Towers, Sankaramatarn Road, Visakhapainam, Andhra Pradesh, S30016. 2. The POIMY-1, Visakhapatnam, Aayakar Shawan, Dabagardens, Vishakhapatnam-S30020 bod The Assessment Unit, income Tax Department, National Faceless Assessment Centre, Delhi, Ministry of Finance, Roam No. 404 2nd Pinar, E-Ramp, Jawaharlal Nehru Stadiurn, Deihi 110003, Respondents Petition under Article 226 of the Canefitullon of india is fled praying that in ihe circumstances stated in the affidavit Med therewith, the High Court may be pleased fo issue @ wrt, order or direction, more particularly one in the nature of Wirt of Mandamus, declaring the Assessrnent Order df 19.00 2084 ame-tas Act for 3 passed by the 3° respondent u/s 147 raw.s 144.9448 of the ins AY. 2079-20 vide DOIN No [TSAVAS TS 47 /2023-24/10830 1802514}, comsequent fo the order passed ufs T48A(c) dier.d3 20238 vide DIN No ITBAVAS TPA 48 as20s8e-S3OS1 3951371} and the notice ufs 148 g026.03.2023, vide DIN No. [TRAVAST/S/148 1/S022-23/105 14476280}, issued by the JAOQU® respondent) Instead of FAG(3° respondent), as void, an and contrary to the provisions of Income-tax Act and contrary to the rincinies of Natural Justic IA NO: 7 OF 2024 Pelion under Sectiorn 757 CPC is fled praying that in the circumstances stated in the affidavil fled In suppeart of the writ petition, the righ Court may be pleased fo sisy all further proceedings pursuant fo the Assessment Order df 19.03.2024 passed by the 3° respondent u/s 147 rw.s T4446 of the incore-fax Act for AY. 2079.20 wide CNN No. PT BAVA STIS 47/2023-24/ 706307 02500}, pending disposal of WP No. OF1S of 2024, on the Me of the High Court, The petiiien cornmg on far hearing, upon perusing the Pettion and the alidavii fied in support thereof and the order of the High Court dated 26.04.2084 & 19.96.2084 made herein and upon hearing the arguments of atDundu Manmohan Advocate for the Peltioner and Sr Viiay Kumar Punna, learned Senior Standing Counsel for incorne Tax Departrnent for the respondents: WP NO: 8726 OF 2024: Satween: Sui Narayana Meda, S/o. Sri Rama Chandra Rao Meda, aged about 47 years, Occupation Business, 45-01-17, Eluru Road, Gundala, Vieyawada - 820004. Petitioner AND 1. Assessment Uni,, National Faceless Assessment Centre, incame Tax Depariment, Ministry of Finance Roam No. 401, 2nd Floor, &- Ramp, Jawaharlal Nehru Stadium, Deihi- 170 O03. 2. The Income Tax Officer, Ward - 2(9), C R Buildings, Ist Floor, Annexe, MG. Road, Vieyawada - 520002. Respondents Petition under Article 226 of the Constiufion of Indigis Aled praying {hal in the circumstances stated in the affidavit Heo therewith, the High Court may be Pleased fo pass an arder or direction, especially one in the nature of WRIT OF MANDAMUS holding that the order passed by 1' Respondent u/s. 147 mwis 1448 af the Act, di.02.00.2024 with DIN No [TBAIAST/N 4 #/2023- 24/1061885833(4} for the Ay. 2016-17, as arbitrary, (legal, bad in law, void ab inffio, apart from being violative of provisions of section 1484 §ion 149 of the Act and also contrary fo the circular issued by CBOT and provisions of section 151A of the Act, and consequently sef aside the order passed by 1© Respondent u/s. 147 ris 1446 of the Act, di.02.03.2024 with OYN Ne RAVASTOMN 47 /2023-24/1 0818856331} for the Ay. SO16-17 and all cansequential proceedings pursuant thereto. IANO: TOF 2024 Petition under Section 157 CPC is Hed praying that in the creumstances staied in the grounds Hed in suoport of the petition, the High Court may be pleaser to stay all further proceedings, inchiding any recovery pursuant fo the order passed by the T"Respondent u/s. a cfs wed € fp rs me 3 Mh Co 3 tas ie ees a 'ey, oats [r ms xo) SD irs a3 tat tar Act, dL.02.02 2024 with DIN Nol TSAVAS 1} for the Ay, 2016-17, pending disposal of WP O*S6 of 2024, on the fis of the High Court, The pelition corning on for hearing, upon perusing the Petition and fhe affidavit fled In. support thereof and the order of the High Court dated 25.04.2024 & 19.06.2064 made herein and upon hearing the arguments of SRI A V RAGHU RAM, Advocate for ihe Fefitioner, and of Sd Vihay K. Purnna, Senior Standing Counsel for Income Tax Department for the responders: WP NGO: 10349 OF 2024: Between: Mra. Sesi Addada, Vio. Mr. China Samba Raju, aged SY years OQec. House Wife, Rfo. 2-T&/A, Ardnavaram Vilage, Perampeta, Ganapavaram Mandal, West Godavari ~ 34 198, Andhra Pradesh, . Petitioner ry 1. Assessment Unit, income Tax Oeoartment, National e-Assessrnent me Canter, New Delhi, Room No. 401, 2° Fic oor, E-Ramp, Jawaharlal Nehru Stadium, New Delhi - 770 005. fo The Income Tax Officer, Ward 7, Bharavaran, iIncarme Tax Offices, JF Road, Sivaraanet, Bhimavaram - 534 201, Andhra Pradesh . The Princioal Chief Commissioner of Incame Tax, Andhra Pradesh and had Telangana, Hyderabad, Room No. 922, 9° Floor, 'BY Block, T Towers, 1-2-3, AG Guards, Hyderabad - 500 004, Telangana. Respondents Petition under Articia 226 of the Conatiiuten of India is fled praying that in the circurmstances stated in the alfidawi fied therewith, the High Court may he pleased fo issue a Wirt of Mandamus or any other approsriafe Writ, Order ° Speyer dy od yee 9 Sieg of wert Soe Nee es ot rs 3k i . 5 wf ae or Ofrection, declaring that {he order passed by the 1" Respondent, uf 147 rw Sec. 1445 of the income Tax Act, 1861, dated 08.02. 2024, bearing DIN and Notice No. TTBAYAST/S447/2023-24/1 06070581114), far the Assessment Year S018 -17 as arbitrary, iiegal, bad In law, void-ab-initie, vinlative of the orincipies of natural justios, apart from being vidialive of Aricies 14,72¢1 Na) and 265 of the Constitution of India and Sec 149A of the Income Tax Act, 1967, and fo consequently set asicie the sarne in the interests of justice, IANO: 1 OF 2024 Petition under Section 757 CPC is fled praying fhat in the circumstances stated in the affidavit fled in support of the writ petifion, fhe High Court may be pleased fo stay all further proceedings, Including any recovery, pursuant fo the order passed by the 1" Respondent, u/s 147 rw sec, 1446 of the Income Tax Act, 1961, dated 09.02 2024, bearing DIN. and Notice No. ITBAYAST/S/147/2023-24/1080708871101), for the Assessment Year 2078 - 17, pending disposal of the Wri Felition No. 10949 of 2024, on the fie of the High Court, The peilfion coming on for hearing, upon perusing the Petition and the afiidavil fflsd in support thereof and the order of the High Court dated 02.05.2024 & 19.06.2024 made herein and upon hearing the arguments of SRLANMA SIVA RARTIKEYA Advocate for the Petitioner and Sri.PVieya Kumar, Standing Counsel for income Tax for the Respondents: WP NO: 10361 OF 2624: Setween: Yeera Venkata Satya Naga Erahmali Yenumula, 2-200 Kesavadasupalem, Yenumula Vari Street, Sakhinetipalll Mandal, East Godavari - 533252, Andhra Pradesh. ».Petitianer AND }. Union of india, Represented by iis Secretary, Qapariment of Revenue, Ministry of Finance, Naw Deihi. 2. the income Tax Officer, Ward 1, Income Tax Office,. Amalapuran, Andhra Pracesh - 533204 3. The Assessment Unit, National Faceless Assessment Center, income Tax Denariment, New Delh .. Resporniants Palition under Ariine 226 af the Consiiviion of India praying thal in ihe circumstances sisted in the affidavit Ned therewith, fhe High Court may be nleased fo issue a Writ, Order or Direction more particularly one in the nature ofa Wirt of Mandamus, declaring the impugned neice issued by the end Respondent u/s 48 of fhe Act having ON and Notice Ne. WBAVASTISM4G 12022-2357 O48 2a 380e8rt) dated O2 - O4 -~ 2092 ard the y comequent Assessment Order passed by the Respondent No. 3 u/s 147 rea with Secflon i448 of the Income Tax Act, 1964 bearing DIN No- EAASTISM 47 /2023-24/ 1082251154} dated O8-05-2024 for the Assesament Year 2075-16, as arbitrary, fiegal, bad in lew, issued wihouf jurisdiction anc barreci by Hirifation and fo consequently set aside the same: IANO: 1 OF 2024 Petitian under Section 147 CFO sraying that in the circurnefances siated in the afiidavit ied in support of the petition, the High Court may be Meased to further stay all the proceedings in pursuance of the Assesament Order passed by fhe Respondent No. 3 ufs 147 read with Saction 1448 of the incame Tax Act 1868) 9 bearing DIN Ne TEVAST) Pf2083- SSS 25 71 (S41) dated O8-03-2024 for the Assessment Year 2015-18, pending disposal of WP 10581 of 2028 on the fle of the High Court The petition corn ng an for hearing, upon perusing the Petition and the ws afidevi ed in support thereof and the order of the High Court dated 02.05.2024 & 19.08. 2024 made herein and upon hearing the arguments of Sri FT PRADYOTH Advocate for ihe Petitioner and of Sri V KR YAGHNA DUTT, Depuly Solicitor General of India for Respondent No.1, Sa VidAY RUMAR FPUNNA, Standing Counsel for the Resmondant Nos. 2 and 3: WP NO: 10367 OF 2024: Setween: Gnarma Raju Yenumula, 2-200 Kesavadasupaiam, Yenumula Vari Street sakhinetipalll Mandal, East Godavari, Andhra Pradesh - 533252 . Patiioner!s AND {. Union of india, Represented by Hs Secretary, Deparment of Revenue, Ministry of Finance, New Delhi. 2. }he Income Tax Officer, Ward 1, iroorne Tax Office, Amalanuram, Andhra Pradesh - 533204 3. The Assessment Unit, National Faceless Assessment Canter, Income Tax Department, New Oelhi - . Respondents Petition under Article 228 of the Constitution of India is filed praying that in the circumrisiances slated In the affidavit fled therewith, the High Court may be pleased fo issue a Writ, Order or Direction more particularly one in the nature of a Writ of Mandamus, declaring the impugned Notice issued by the 2° Respondent ws 148 of the Act having DIN and Notices No. PIBAIAST/O/148 1/2022-23/10509261710) dated 15 - 03 - 2023 and the consequent Assessment Order passed by the Respondent No. 3 u/s 147 read wih Section i448 of the Income Tax Act, 196] bearing DIN No, TEAYAST/S 47/2023. 24/1002775043(1) dated 17 - 03 - 2024 for the Assessment Year 2016-17, as arbitrary, Hiegal, bad in law, issued without hurisdiction, and barred by limitation and to consequently set aside the same. iA NO: 1 OF 2024 Petition under Section 157 of CPC is fled praying that in the | creumsiances stafed in the affidavit fled in support of the petition, the High Court may be pleased to further stay all the proceeclings in pursuance of the Assessment Order passed by the Resporident Na. 3 u/s 147 read with Section 1448 of the Income Tax Act, 1961 bearing DIN No: [TRBAYAST/S/147/2023- 24/1 0627 80430} dated Tf - OS - 2024 for ihe Assessment Year S018-1? , Pending disposal of WP 1086? of 2024, an the fie of the High Court. The petition coming an for hearing, upon perusing the Petition and the afiddavil fled in suoport thereof and the order of the High Court dated 02.08.2024 & 19.08.2024 mace herein and upon hearing the arqumaenis of SRUT.PRADYOTH Advocate for the Petitioner, Sri Vilay Kamer Funna Standing Counsel for fhe Respondents: WP NGo: T0882 OF 2024: Between: Mr. Sural Pal, So. Mr. Agunu Pal, aged 45 years, Occ Busingas, Rio. 41-28/8- 77, Ranigarithota, Krishnalanka, Vieayawada ~ 820 013, Andhra Pradesh Petitioner AND 1. Assessment Unit, incame Tax Department, Nafonal e- Assessment Center, New Delhi, Roam No. 401, 2° Floar, E- Ramp, Jawaharlal Nehru Sfacdium, New Delhi- 110 00S. ba The Assistant Cammissioner af income Tax, Cirele ~-1, Eluru, #Ed ~~ noome Tay Office, s3- -B- 4/4, RES Towers, 8 R Pet, Eluru - Bas O08, Andhra Pradesh reeen 3. The Principal Cornmussioner of Income Tax -1, Visakhagatnam 2" Floor, Aayakar Shavan, Daba Gardens, Visakhapatnam - 830 020, Andhra Pradesh Respondents Petition under Article 226 of the Constitution of India is Hed oraying thet in fhe circumstances stated in the affidavit Hed therewith, the High Court may be pleased to issue a init of Mandamus or any other appropriate Writ, Order or Direction, declaring the order passe by the 1° Respondent, u's 147 nAy sec. T4448 of the Income Tax Act T9061, dated 14.02. 2024, bearing DIN ITBAIAS TSM a7 2083-24) 108 OOK O34 1/7), for the Assessment Year 2018 ~ 19. as arbitrary, legal, bad in law, vold-ab-initio, violative of the princinies o ey natural justice apart from being violative of Articles 14, 191 Na) and S85 of the Corsitution of india and Sec. 1484 of the Income Tax Act, 1961, and consequently set aside the same in the iInferesis of justice. IANO: t OF 2024 Petition under Section 751 CPC is fled praying that in ihe crcumstances stated in the affidavit Hed in support of the writ petition, the . High Court may be pleased fo stay all further proceedings, inclucing any recovery, pursuant fo the notice issued by the 1" Respondent, ws 147 raw Sec. 1448 of the Incorne Tax Act, 1961, dated 14.02.2024, bearing DIN. PP BAVAST/S/147/2023-24/10680903341(13, for the Assessment Year 2018 - 18, pending dispasal of the Writ Petition No.10552 of 2024, on the fle of the High Court. The peliiign coming on for hearing, upon perusing the Petition and the atidavit Hled in support thereof and the order of the High Court dated 09.05.2024 & 19.06.2024 made herein and upon hearing the argurnenis of SRLAMV ASIVA KARTIREYA Advacate for the Petitioner, The Deputy Solicitor General for Respondent No.t and SriVuhay K Punne, Senior Standing Counsel for Respondents; WP NO: 10634 OF 2624: Setween: subhas Chancrabose Guttikonda, S/o. G. Samba Siva Rao, Aged about 60 years 40-71-06, Kanna Nagar Near Benz Circle Vieyawada-520010, Andhra Pradesh, india Petitioner AND 1. The National Faceless Assessment Center, income-tax Department, New Delhi, india 2. income Tax Officer, Ward 21}, Vileyawada 3. The Assessment Unit, Incorne Tax Deparment Ministry of Finance, Government of india Respondents on Patition under Ari clrcumstances stated in the pleased to issue a wril, order o x declaring the My writ of mandamus order 2023 bearing MENS dated 29-03-2023 21081 147012jand the notice r direction more particularly in the under Section 148A(d) dated 23-02- consequent Reassessment order daied 20- cle 236 of the Constitution af India praying that in the affidavit fled therewith, the High Court may be Ae a Gao nature the consequent ITBAYAST/SM4S_1/2088- 0-09-2084 bearing [TBAVAST/SMAT/2083-24/ 1082988 884), as being valid, fiscal, arbitrary, without jurisdiction, violate of Article 14 of the Constitution of India and consequently set aside the same. IANO: 1 OF 2024 Patiion under Section (S71 CPC oraying thal in the circumstances & 3 : HOG EMD At stated in the affidavit Hi pleased fo slay all further proceedings } the order dated 20-03-2084 bearing | bearing ITBAVAS TGS 47/e02S-24/1 ObS88. No. 10834 of 2024, on the fle af the High The pefifion coming on for hearing, upon perusing the Petiftio affidavit Aled in supper{ theresa? and O6.05.2024 & 19.06.2084 MM Naga Deepak, Advocate for Senior Standing Counsel for he Resnc WP NG: 10638 OF 2024: Between: Sn Sai Srinivasa Construcions, A partnership fi & New Krishna Nagar , sy Kod Represented by Hs about 49 Years, Rfo. Railway KRodur Pariner Mr nuat AND f the peltion, noluding sollectian of Reaasassmen Order dated 2O- the order made herein and u ur, Recdapa § ais ~*s 2 ta Raw the High Courf may be tax purser' Ae 25840), Pending disposal of WP nd the of the High Court daied upon hearing the arguments of Sri Sy the Petitioner, and of Sn Vilhay K. Funna widens: im having its office at 7/G36-9. Ol, alu, S/o.E Venkata Raiu, Aged 784 Andhra Pradesh Raa tng Patitionaer 4. The National Faceless Assessrnant Center, Income-tax Deparimnent, New Delhi, india -- 2. income Tax Officer, Ward 1, Radana,. 3. The Assessment Unit, Income Tax Department Ministry of Finance, Zz Goverment of India Respondents Petition under Articla 226 of the Constitution of india praying that in the cireumsiances stated in the affidavit fled therewith, the High Court may be pleased fo issue a writ, order or direction more particularly in the nature of a wrif of mandamus declaring the order under Section T4SA(d) dated O8-O4- 2022 bearing [TRAVAST/F/1484/2022-235/106252 10180), the consequent natice dated 09-04-2022 u/s. 148 bearing [TSAIAST/SM48_1/s022- 23/108252 1037 C1 jand the consequent reassessment order dated 19-03-4024 bearing (TRAVAST/S/147/2023-24/1 06298845500}, as belng void, Hegel, arhirary, without furisdiction, violate of Anicie 14 of the Constitution of India and consequently set asice the same, IANO: 7 OF 2024 Petition under Section 157 CRC praying thaf in the ciraumslances slated in the aficavit Hed In support of the petition, the High Court may be meased to stay all further proceedings including collection of tax pursuant fo the reassessment order dated 19-09-2024 bearing ITH A/AST/S/147/2023- 24/1 08295848504}, pending disposal of WP No.10635 of 2024, on the file of the High Court. The petition coming on for hearing, upon perusing the Petition and the afiidavi fled in support thereof and the order of the High Court dated 06.05.2024 & 19.08.2024 made herein and upon hearing the arguments of Sri Mi Naga Deepak, Advocate for the Pelltinner, and of Sri Vilhay K.Punna, Senior Standing Counsel for the Respondents: WP NO: 166368 OF 2034: Between: Vira] Gopal Appa Rao Meka, S/o. Meka Simhadri Apparao Aged @ about 38 Years D NO 2-217-1 Kolapadu Estate, Nusvid Mandala Krishna 581204. Andhra Praciesh Paiitioner vant, . The National F aceless Assessment Center, Income-faxy Qenartmant New Delhi, india ho LA lowed QE foe awa veusa N incenrs Tay Officer, Ward 3(4), Vilevawada ? ' Pa = Cad The Assessment Uni, income Tax Qenariment Ministry of Finance, Government af india Raspondants Petition under Article 228 of the Constiution of India praying that in the croumsiances stated in the affidavit fled therewith, the High Court may be Gleased fo issue @ writ, order or direction more particularly in the nature of 3 wr of mandamus declaring the order uncer Section 148A(d) dated O6-04- 2US2 bearing [TBALAST/F notice dated O7-O4-2028 ufs. 148 bearing [TEAVAST/SN48 1/0022- oe path as, [oe a fod Lor, io hp Bo Ho us cools, ce; En Pd CS i oe, S885, the consequent 2a TOd[sT S134 vanes the consequent Reassessment arder dated 2218-2024 bearing ITBAIAST/O/147/2023-24 20831784000), as being void, Hlegal, arbitrary, without jurisdiction, violate of Article 14 of the Constitution of India and consequently self aside the same. LANG: 1 OF 2024 Fatiion under Section 787 CPC praying thet in the cirourmstances = stated in the aflicdavit Hed in support of the petition, the High Court may be Ps pleased fo stay all further proceedings Including collection of tax oursuant fo VY ine Reassessment orer dated 22-03-2024 bearing ITHAIAS TSN 47/2023. S81 O83 1764500), Pending disposal of WE No. 10836 of 2024, on the fle of fhe High Court. The petition coming on for hearing, upon perusing ie Felition and the affidavit fied in support thereat and the order of the High Courf dated 06.05.2024 & 19.06 2024 made herein and upon hearing the arguments of on Mo Nage Deepak, Advocate for the Felitioner, and of Sri P. Vihay Kumar, olanding Counsel for the Respondents: WP NO: 70654 OF 2024: Behveen: Yenkatsrao Yarlagadda, S/o. Y Narasimha Rao, Aged about 72 Years Mannavarithota, Guntur 622004, Andhra Pradash, india Patitioner AND 1. The National Faceless Assessment Centfer, Incorne-tax Deparimen|, New Delhi, india | 2. income Tax Officer, Ward 2(1}, Guntur 3. The Assessment Uni, income Tax Department, Ministry of Finance, Government of india Respondents Petition under Ariicie 226 of the Constitution of India praying thal in the circumstances stated in the affidavit fled therewith, the High Court may be pleased to issue a wil, order or direction more particularly in the nature of a writ of mandamus declaring the order under Section 148Aic} dated O6-04- 42022 bearing [TBAVASTIP/T48A/2082-S3/ 104258079101}, the corsequant notice dated 08-04-2082 u/s. 148 bearing [TBAYAST/G/148 1/2028- So TO426855107(1) and the consequent Reassessment order dated 27-0S- 2024 bearing ITBAVAST/S/147/2023-24/ 1063439500( 1), as being void, egal, arbitrary, without luriseliction, violate of Article 14 of the Constiion of Inca and consequently set aside the sare. IA NO: 1 OF 2024 Patition under Section 157 CPC praying that in the circurnstances stafed in the affidavit Med in support of the petition, the High Court may be pleased fo sisy all further proceedings including collection of fax pursuant to the Reassessment order dated 27-02-2024 bearing [TRAAAST/SM47/2083- 4/1 083439500(0, sending disposal of WLP.Noe. 108514 of S024, on the Me of the High Court. The petition caming an for hearing, upon perusing the Petition and the afiiavii fed in support thereof and the order of the High Court dated 08.05.2024 & 19.08.2024 made herein and upan hearing the arguments of Sri MoNaga Deepak, Advocate for the Petitioner, and of Sr P. Vilhay Kumar, Standing Counsel for the Reaspandents: | WP NO: 1O7o1T OF 2024: Setween: Ghittredd! Oday Kumar, S/o.Sai Prasad, aged about 44 years, R/o. Sactor- Riot No.2a7, MVP Colony, Visakhapatnam 530017, Andhra Pradesh. Metitioner AND 1. The National Faceless Assessment Centre, income-tax Department, New Delly, india. income Tax Officer, Ward <(1), Vlayawada. to The Assessment Unit, Income Tax Department Mini siry of Finance, Government of india Respandents Patition under Ariicie 226 of the Consfitution of India is fed praying that in the circumstances sfated in the affidavit fled therewith, the High Court may he pieased fo issue a writ, order or direction, more particularly in the nature of wrt of mandamus declaring order dated 24-09-2023 under Section 4RAic} x bearing DIN and Notice No. iTS BAIA STF ASA2 022-241 05 1247 134 (1), the - O23 under section 748 bearing w consequent notice dated 24.0%. ITRAVASTAS/ 148 1 (2022-23/105 1247435 1) and the consequent assessment order dated 14-08-2024 bearing DYN and Notice No. ITBASASTIGN 47 /20e3- é4/T 062597 14803}, as being void, iegal, arolirary, without jurisdiction, violate of Article 14 of the Constitution of India and consequently set aside the same. IA NO: TOF 2024 Pattion under Section i8f CPC jis filed praying that in the crcumstances stated in the affidavit fled in support of the writ pefificn, the High Court may be pleased fo slay all further proceedings including collection of tax pursuant io assessment order dated 14-09-2024 bearing DIN and Notice No. (TBAVAST/S/147/2023-24/1 062597 148(1), pending disposal of the Writ Petition No. 1O¢St of 2024, on the fle of the High Court. The petifion coming on for hearing, upon perusing the PetNion and the atidavit Aled in support thereof and the order of the High Court dated OF.05,.2024 & 19.06.2024 made herein and upon Nearing the arguments of SRLKATTA SRAVYA Advocate for the Petitioner AND SRIVUHAY K, PUNNA, SENIOR STANDING COUNSEL for the Respondents: WP NO: 10807 OF 2024: Between: Thota Hymavathi, C/o. TV Srinivas, aged 55 years, Ria. Plot No.S7, 11" floor, ornivas Towers Visakhapatnam 530002, Andhra Pradesh. Patitioner AND i. The National Faceless Assessment Centre, Income-iax Department, New Delhi, india. income Tax Officer, Ward 2(1), Vilayawada. po a. The Assessment Unit, Income Tax Department Ministry of Finance, Government of india Respondents Petition under Article 226 of the Constitution of India is fled praying that in the circumstances stated In the affidavit fled therewith, the High Court may be olsased fo issue @ wril, order or direction, more particularly in the nature of writ of mandarnus declaring order dated 01-04-2022 under Section 148A(d) bearing DIN and Notice No. [TBA/AST/F 48 A/2022-23/1 04248866514} the consequent notice dated 01-04-2022 under section 148 hearing ITBAVAST/S/M148 1/2022-23/1042426899(1) and the consequent assessment order dated 12-2084 bearing DIN and Nolice No. ITBAVAST/S/147/2023- 24/708079 100204}, as being votd, Hisgal, arbitrary, withoul jurisdiction, violate of Article 14 of the Constitution of india and consequently set aside the same. IA NO: 1 OF 2024 Petition under Sectian {51 CPO is Hed praying that in the circumsiances slated in the affidavil fled in suppart af the writ petition, the High Court may be pleased fo slay all further proceedings including collection of fax pursuant to assessmernl order dafed 1202-2084 bearing DIN and Notice No. ITRAYAST/SI 47 /2023-24/1 0807910020}, panding dignosal of the Vrif Petition No. 1Q807 of 2024, on the fle of fhe High Court. woke The petiion coming on for hearing, upan perusing fhe Pelitian and the affidavil Hed in support thereat and the order of the High Court dated OF OS 2024 & 719.068 2024 made herain and upon hearing the arguments of SRURATTA SRAVYA Advocate for the Petitioner AND SREVIJHAY KUMAR PUNNA, SENIOR STANDING COUNSEL for the Respondents WP NO: T1t08 OF 2024: Between: Maheswara Rao Allam, Sfo. Sr Maiikhariun Rao, aged about 46 years, Oonupation- Private Service, LG S19, Road No.5, RPNE Colony, Hyderabad - S000? s. Patitioner Assessment Unit, National Faceless Assassment Centre, } Denariment, Ministry of Finance, Room No. 404, 2nd Floor, E-Ramy, Jawaharial Nehru Stadium, Delhi - 7710 O03. a. ihe income Tas Officer, Ward -1, Aayakar Bhavan, 3&-29-2, Sajiaguram, Tanuku - 884274 Respandents yee yh y 3 edo So who te se x 3 wy Fwy an ev ods oh3 whe eal Poefittan uncher Ariicie S26 of the Canstiiiution of india is! od Hed graying that in the circumstances sfated in fhe affidavit Aisd therewith, the High Court ma be pleased te pass an order or direction, especially one in the nature of WRIT OF MANDAMUS holding that the order passed by 1° Respondent u/s. 147 pws i44 pare 1448 of the Act, dia6é.02 2024 with BIN No- ITBAVAST/S/147/2023-24/1 08148777711) for the Ay. 2016-17, as arbitrary, legal, bad in law, void ab inlic, apart from being violative of provisions of section 1484, section 149 of the Act and also contrary io the circular issued by CBDT and provisions of section 157A of the Act, and consequently set aside the order passed by 1° Respondent u/s. 147 rw.s 144 nw. 1448 of the Act, w.26.02 2024 with DIN No-ITBAVAST/S/147/2023-24/1 06148777714) for the Ay, 2016-17 and all consequantial proceedings pursuant thereto. IANO: 1 OF 2024 Petition under Section 757 CPC is Hed praying that in. the circumstances stated in the affidavit fled in support of the writ petition, the High Court may be pleased io stay all further proceedings, including any recovery, pursuant to the order passed by the (© Respondent u/s. 147 rw T44 rays 1448 of the Act, di. 26.02.2024 with DIN No-TTBAIAST/S/i147/2028- STOO Tsé7 7 t7(7) for the Ay. 2016-17, mending disposal of JP Ne. 77105 of 2024, on the fle of the High Court. The petition caming on for hearing, upon perusing the Petition and the affidavit fled in support thereof and the order of the High Court dated 08.05.2024 & 19.08.2024 made herein and upon hearing the arguments of SREAMORAGHU RAM Advocate for the Pellioner AND SRIVNMAY KUMAR PUNNA, SENIOR STANDING COUNSEL for Respondents; WP NO: 11212 OF 2024 Between: Me Chukka (Ediga} Rama Pullalah, S/o. Chukka Krishnucu, aged 52 years, Onc: Business, Rio. 25-848-G-4, Viswanagar, Nancyal Kurnoal - 818 509, Andhra Praciesh . PETITIONERS AND 4. The Income Tax Offcer, Ward 1, Nandyal, income Tax Office 20/183, Sanieeva Nagar, Nandyal- 518 S01, Andhra Pradesh <. income Tax Depariment, National e-Assessmant Center, New Dalh, ge . dawehiarial Nehru Stadium, New aan Roam No 401. 2nd Floor, E-Ramp Deihi- PTO O08, 3. The Princinal Chief Cornmussioner of income Tax, Andhra Pracash x and Telangana, Hyderabad Room No: S22, 9th Floor, '8' Block, mn TY Towers, 10-2-8, AC Guards, Hyderabad - 500 O04, Telangana RESPONDENTS Peiiion under Article 226 of the Consfiution of India praying thal in the circumstances stated in the affidavi Ned therewith, the High Court may b meased io issue a Writ of Mandamus or any other appropriate Writ, Order or Direction, declaring that the order passed by the Ist Respondent, u/s 147 rav oec. 144 of the Income Tax Act, 1501, daied 79.03.2024, bearing DIN and Notice No. ITBASAST/S 47 20e3-24/ 108291 88424), for the Assessment Year 20715 - 15 as arbitrary, Negal, bad in Jaw, vold-ab-intia, violative of the smncipies of natural justice, apart frarn being violative of Ariicies 14, 19(7 Na} and 268 of the Constitution of India AND Sec 148A of fhe Income Tax Act TOT, and to cansequently sel aside the same in the interests of jusfice. IANO: 1 OF 2024 Pelion under Secfian TS? OFC is fled praying thal in the circumstances stated in the grounds fled in support of the petition, the High Gourl may be oleased fo STAY af further proceedings, including any ecovery, pursuant fo the order passed by the Ist Respondent, u/s 147 ray sec. T44 of the Income Tax Act, T8681, dated 18.03.2084, bearing DIN and Notice Now PPBAVAST/OM 47 /2023-24/106201 824207), for the Assessment Year 2075 - 18, Pending disposal of WP T1212 of 2024, on the fis of the High ye The petition coming on for hearing, upon perusing the Petition and the atidavil Hed in support thereof and the order of the High Court dated 08.05.2024 & 19.06.2024 made herein and upon hearing the argumenis of Sn AV & Siva Kartikeya, Advocate for the Peltioner, Sri Vilhay K Purina, learned senor Standing Counsel for Income Tax Department for the respandenis: WP NO: 112174 OF 2024: Bohween: Lad M/s. Pulttha Vemuri, Wro. Kalyan Paladugqu, aged about 33 years, R/o. 5-20, 5th Block, Gandigunia, Vuyyuru, Krishna District, Andhra Pradesh - §27785 Currenily residing at 965, Norwest Drive, Norwood, Massachusetts, USA - 02062 (PAN CATYPV?72120} Petitioner!s AND . Union of india, Ministry of Finance, Rep. by is Secretary, 165-B, North Mock, New Delhi- 170 004 . income Tax Officer, Ward 1(1) Vishakhasainarn Room No. 407, 4th Fiogy, Fratyaksher Bhavan, MVP Double Road, Vishakhanginam Andhra Prackesh - 530020 . income Tax Officer, Ward 2(5}, Vishakhapatnam Room No. 401, 4th rioor, Pratyakshar Bhavan, MVP Double Road, Vishakhapainam Andhra Pradesh - 530028 Mringigal GCamimissioner of Income Tax, Vishakhapainam, Direct Taxes Building, MVP Main Rd, beside Fost Office, Sector &, MVP Cofany, Yisakhapainam, Andhra Pradesh - 530070 Respondents Petitian under Ariicde 226 of the Constitution of India praying that in the circumstances stated in the affidavit filled therewith, the High Court may be pieased fo:- issue @ Writ, Order or Direction more particularly, ane, in the nature of Wit of Mandamus, declaring the action of fhe Respondent No. 2 in passing an Order dated 03.04 2023 u/s. 148A(d} and Notice u/s. 148 dated 06.04 2022 calling far incame for AY. 2075-16 as 'legal, arblirary, bad in law and violative of Anicies 14, 19 and 285 of the Gonstiution of india Set aside the Order dated 09.04.2022 u/s. T45Alc) and Notice issued by Respancent No.2 u/s. 148 of Incormme Tax Act, 1961 dated O6.O4 2022 calling for the return of incame of the Paettioner for AY. 2015-19 anc any consequent proceedings as lacking In furtadiction and: Set aside and quash the assessmeni! order dated 27.03.2024 against the FPeltioner for the AY. 207876 an grounds of lack af urisdintian of ihe Assessing Officer to proceed and sass order after canciuding thal the Income ascaping Assessment is jess than Rs. 50 lakhs in view of the imitation imoosed under Section 14907 \b} of the Income Tax Act, 1991. iA NO: 7 OF 2084 = Petition under Section 781 CPC is Med praying thet in the circumstances stated in the grounds Nied in support of the peiiion, the Hig Court may be pleased to stay the recovery of demand pursuant to the sseasment Order passed by fhe Incarne Tax Oepariment under Section 14 rw Section T44 and Section i448 of the Income Tax Act 1881 dated a? O3.2024 for Assessment Year 2075-19 and direct the Department ta not fake any coercive stems for recovery of demand, Pending disposal of IWF Tat af £024, on the fle of the High Court. The petiion corning on for hearing, upon perusing the Paftition and the affidavit fied In support thereof and the order of the High Court dated 08.05.2024 & 19.06 2024 made herein and upon hearing the arguments of swLP Pavan Kumar Rac, Advocate for the Petifoner, Sri Vuhay Kumar Punna, learned Senior Standing Counsel far Income Tax Demarirment for the respondent Nos id fo 4) WP NO: Ti24i OF 2024: Between: Hari Hara Suryanarayana Chintalapudl, Aged about, Sfo Ch VV Ramamurthy, Residing at 2-55, Chintanalanka, Chintanalanka Post, Ainavilll Mandal, East Godavari - 8335 211. Petitioner AND 1. The Union of india, Represented by its Secretary (Revenue), Ministry of Finance, Denartment of Revenue North Block, New Delhi - 170001 2. The Princinal Chief Commissioner of Income Tax, National E- Assessmentlentre, Income Tex Department, Delhi, 2nd Floor, E-Rarmp, Jawaharial Nehru Stadium, Deihi- 170 003 3. The income Tax Officer, Ward 1, Amalapuram, 4 The AdditionaloinlDeputy/Assistant Cormmissioner of Incorne Tax, National Faceless/E-Assessment Centre, Delhi, income Tax Department, Delhi, gnd Floor, E-Ramp, Jawahariel Nehru Stedium, Dain) TO00S, Assessment Unit, Income Tax Department. eas Respondents Patiion under Aricie 225 of the Cansitulion of india praying that in the croumstances stated in the affidavit fled therewith, the High Court may be pleased to issue a wrh, order or direction more particularly one in the nature of Wit of Mandamus deciaring Notice bearing ITBA /AST JF A48A(SCN) /2024- eei 1412156454) dated 22.08.2022 under Section 148A(b) of the Incerne Yax Act, '1861 fAct) and the consequent order bearng PPBAVASTIF/ 148 A2022- BS 04245 78769} dated 03.04.2022 passed under section T45A(d) of the ITA and the subsequent notice under Section 148 of the ITA bearing ITBAVAST/S/148-1/8022-23/1042458181(1) dated 03.04 2022 igsued by fhe Grd Respondent and thereafter passing the consequential Assessment Order vide DIN. No. ITBA/AST/S/147/2083- 24/10815545 GOOC9) dated 27.02.2024 Gmpugned Order} under Section 147 read with Section i446 of the TA and consequently demanding an amount of Re 47 33,507/- vide Demarcd Notice vide fNN and Notice No. [TBAJASTSS/ Se@enes- gi 24/1061554611(1) dated 27.08.2024 (Demand Notice') menally Nos. TRAVANUIP 2 9 TO Kb V2029-24/7 08 19548351) dated 27.02.2024 'h and ITBAPNUS/@?1C Noy2023-24 MOS1SS4836(1) dated 27.02.2084 and (TRAVPNUG/27IF/0083-24 MOGISS4837(1) dated 27.02.2004 (Penalty sh Notices") passed by the &° Resnancdent as arbitrary, Wegal, one without power of iufiediction and contrary ta the e@<Assessment of Income Escaping Assessment Scheme, 20e2, Section 191A and Section 1448 of the ITA apart fram being violative of the fundamental rights quaranfead to the petitioner under Articles 14, 19 and 21 of the Consftiution of India and consequently set aside the same. IA NO: 7 OF 2084 Petition under Section TS) CPC is fled praying that in the circumstances stafed in the grounds fed in support of the petition, the nigh Court may be leased fo stay the operation of Notices bear PTRAVAS TPM AS ACSCN 202 T2208 12 1S84h0)}) dated S2.05.2022 under section 148A4(b) of the Income Tay Aci, 1961 GAct) and the consequent order bearing ITBAVAS TIF M48 Aeose-2 5/1 Od 24 87 8780)) dated 03.04 2082 passed under Section T4SA(c} of the ITA and fhe subsequent notice under 148 of the [TA bearing ITBAVAST/S/148-1/2022 23/1062458181(1) dated 06.04 20e2 and thereafter Pass ng the consequential Assessment Order vide GIN, No. [TRAYASTYSM4y/20e8 - SA O8TS5450Q1) dated SY .o2.20¢4 oH re oe oo a me impugned Order') under Section 147 read with Section 1448 of the ITA and consequentiy demanding an anmiount of Rs4 vide DIN & Nollce No: [TBAVAST/S/ 50/20235-244 0618548114) dated 2? 022028 ("Dernand Notice} and notices of penally Nos. (TRA JPNL P27 Uo VR023-24/ 108 1S54835(1) dated 27.02.2024 and [TBA /PNL PS2TIUNCV202 3-24,108 1 85483687} daisd 2? OS. 2024 and ITBA an PPNLISI27 1 Pis023-24/ 1 0G 1 S54807C) dated 27.02.2084 ("Penalty Notices') passed by the 5""Respondent, pending disnasal of WP.No. 11241 of 2024, on the Ale of the High Court. The pefilion coming on for hearing, upon perusing the Pelition and the affidavil lech in support thereof and the order of the High Court dated 10.05. 2084 & 19.06 2024 made herein and upon hearing the arguments of Sn Ghalla Guneranian, Advocate for the Pelfioner, Sri Viey Kumar Punna, learned Senior Standing Counsel for Income Tax Depariment for the respondents: WP NO: 11254 OF 2024: Between: Mr. Ghukka (Ediga} Rama Pullaiah, S/o. Chukka Krishnudu, aged 52 years, Occ.- Business, Rio. 28-545-G-A, Viswanagar, Nandyal Kurnool - 578 903, Andhra Pradesh Patitioner!s AND . The Incame Tax Officer, Ward 1, Nancyal, Income Tax Office, wwe AN 18S, Saniseva Negar, Nandyal- 518 807, Andhra Pradesh 2. Assessment Uri, Incame Tax Department, National e-Assessment Center, New Delhi, Room No.- 401, end Floor, E-Ramp, Jawaherlal Nehru Stadium, New Delhi - 170 008, The Frincipal Chief Commissioner of Income Tax, Andhra Pradesh oa and Telangana, Hyderabad Roam No.- 922, 89th Floor, '8 Block, iT Towers, 10-2-3, AC Guards, Hyderabad - 500 004, Telangana. Respondents Petition under Article 225 of the Constitution of India praying that in the circumstances stated in the affidavit fled therewith, the High Court may be Dieased to issue a Writ of Mandamus or any other appropriate Writ, Crder or Oirection, declaring that the order passed by the 1" Respondent, wis 147 nw Sec. 144 of the Income Tax Act, 1951, dated 19.03.2024. bearing DIN and Notice No~ WBAVAST/SM47/2023-24/1082919031(1}, for the Assessment Year 2016 - 17, as arbitrary, legal, bad in law, vold-ab-initio, violative of the principles of natural justice, apart from being violative of Articies 14, TOC Ng) and S88 of the CansfRufion of India and Sec 148A of the Incame Tax Act, 1881, and to consequently set aside the same in the inferesis of justice. IANO: 1 OF 2024 Petition under Section (5) CPC praying that in the circumstances stated in the affidavit fled in sugmort of fhe peliion, the High Court may be nisased fo stay all further proceedings, including any recavery, pursuant to the order passed by the 1* Respondent, u/s 147 nw Sec. 144 of the Income Tax Act, 1981, dated TS. 03.2084, bearing ON and Notice No- TBAVAS TSH 47 /2025-24/70829 719031 0}, for the Assessment Year 2018 - mending disposal of WP 11254 of 2064. on the file of the High Court. The petition coming on for hearing, upon perusing the Peiifion and the < afidavil Hed in support thereof and the order of the High Court dated 09.05 2024 & 19.08 2024 made herein and upon hearing the arquments of Sri AV A SIMA KARTISNEYA Acivocate for the Petitioner and of Si VIUHAY PUNNA Standing Counsel for the Respondents, WP NO: 11258 OF 2024: Between: Mrs. Subbalakshmti Kuopala, Dyo. Mr. Someswara | Rao, aged 40 years, Occ Privafe Employes, H. No.~ 18-57, Velpur Post, Divvelavari Sireet, Tanuku Mandal, Velour, West Godavari District - Sa¢ 222, Andhra Pradesh. Presently residing at- (6971, Taliskar Ci, Richmond, Texas - 77407, United States of America. Represented by her Power of Atte mey, Mr. C.Suresh Kumar, Sho Late Mr C Narayana. Petitioner!s AND 4. The Income Tax Officer, Ward 1, Tanuku, Aayakar Bhavan, 35-282, Salapuram, Tanuku, Andhra Pradesh @. The Principal Chief Commissioner of Income Tax, Andhra Pradesh and Telangana, Hyderabad Room No.- 922, Sth Floor, 'BY Block, LT Towers, 7O-2-38, AC Guards, Hyderabad - 500 O04, Telangana. 3. Assessment Und, Income Tax Depariment, National e-Assessment Canter, New Delhi, Roam No.- 4017, end Floor, E-Ramp, Jawaharlal Nehru Stadium, New Delhi - 770 003 Respondents Petition under Ariicia 26 of the Consiitution of India graying that in the circumstances stated in the affidavit fled therewith, the High Court may be pleased fo issue a Writ of Mandamus or any other appropriate Writ, Order or Oirection, deciaring, the Assessment Order passed by the 1° Respondent, u/s 147 riw Sec. 1448 of the Income Tax Act, 1981, dated 22.00.2024, bearing CHNL- ITBAVAST/S147/2023-24/1083135521(1}, far the Assessment Year 2018 - 17, as arbitrary, Hegal, bad in law, vald-ab-initic, vidlative of the principles of natural justice, apart frarn being violative of Articles 14, 191 Ng)} and 265 of the Constitution of India and Sec 148A of fhe Income Tax Act 1961, and to consequently sel aside the same in the interests of ustice. IANO: 1 OF 2024: Petition under Section 157 CPC praying that in the circumsiances stated in the affidavit Hed In suppart of the petition, the High Court may be gsigased fo stay all furiher proceedings, including any recovery, sursuant the notice issued by the 1" Respondent, u/s 147 rAv Sec. 144B of the Income Tax Act, 1991, dated 22.03.2024, bearing DIN- ITBAVAST/S/147/2023- 24/7069 1350274), for the Assessment Year 2016 - 1%, Pending disposal of WP T1286 of 2024, on the fe of the High Court, The petition coming on for hearing, upon perusing the Petition and the affidavit fled in support thereof and the order of the High Court dated 10.05.2024 & 19.06.2024 made herein and upon hearing the arguments of Sri A V A SIVA KARTIKEYA Advocate for the Pettioner and of Sn VAY RUMAR PUNNA Standing Counsel for the Respondents: WP NO: 71344 OF 2064: Behween: Mis The Andhra Pradesh Nigh Court Advocaiss Association, High Court of "e Andhra Pradesh, Nelapadu, Amaravali- 522 297. Represented by iis Gene secretary, Mr. Srihari Narmapanen, S/o Sri N.Sambasiva Rao. Patitioner!s AND 1. Assessment Unit, income Tax Oepartment, National eAssessment Canter, New Delhi, Room No. 401 2nd Floor, E-Ramp, Jawaharial Nehru Stadium, New Dssihi- 710 O88. as be The income Tax Officer, Ware S¢1), Xyderabad, IT Towers, Assistant Gammissioner Guards, Masab Tank, Hyderabad - 500 004, Telangana cox The Principal Cornrissioner of income Tax - 4, Nyderabad Aayakar Shavan, LS Stadium Road, Sasheerbagh, Hyderabad - 500 004, Telangana. 4. The Principal Chief Commissioner of Incame Tax, Andhra Pradesh and Telangana, yserabee, Roam No. S28, Sth Floor, B Glock, (T Tewers, 10-3-3, AC. Quards, > Hyaerabas ~ 800 004, Telangana, S. The income Tax Officer, Ward 2(7}, Guntur, incorne Tax Office, Lakshitipuram Main Road, Guritur - 500 006, Andhra Pradesh. Respondents 2 Patton under Aricie 225 of the Constitution of India praying that in the ocumstances slated in the affidavit fled therewith, the High Court may be pleased to issue a Wirt of Mandamus or any other aonropriate Wri, Order or Cxrectian, declaring the order passed by the 1" Respondent, u's 147 nw Sex. Tag ray Sec, 1448 of the Incorne Tax Act, 1804, dated 29.02 2034, ning INN and Noties No. fTBAYAST/GMAT/20e3-24/1 081728907 F(t} Assessment Year 2075 -16 as arbitrary, Hlegal, bad in law, vold-ab-initic, violative of th Articies 14.79! geege %, a cas € onmeisies of natural justice, apart fram being viclati os Xai and 265 of the Consfitution of India and Sec 1484 of the income Tax Act, 1997, and fo consequently set aside the same in the inlerests of justice: IA NG: 7 OF 2064 Petition under Section 184 CPC praying that in the circumstances stated in the affidavit fled In support of the pelition, the High Court may be oleased fo stay all further proceedings, Including any recovery, pursuant to the order passed by the ist Respondent, u/s 147 vw Sec. 144 rAw Sac. 1445 of fhe Income Tax Act, 1961, dated 29.02.2024, bearing DIN and Notice No. ITBAIASTISN 47/2023-24/1 0817289171), for the Assessment Year 2015 -16, pending disposal of WP No.11341 of 2024. on the file of the High Court. The petiien coming oan for hearing, upon perusing the Petition and the affidavit fled in support thereof and the order of the High Court dated 09.05.2024 & 19.06.2024 made herein and upon hearing the arguments of Sri AV A SIVA KARTIKEYA Advocate for the Petiionsr and of Sri VIIHAY RK PUNNA, Senior Standing Counsel for the Respondents: WP NO: 17582 OF 2024: Setween: Mis The Andhra Pradesh High Court Advocates Association, High Court of Amihra Pradesh, Nelanadu, Amaravall - $22 227. Renreserted by ts General secretary, Mr. Srihari Nannapaneni, S/o Sri N.Sambasiva Rao, PETITIONERS AND {. Assessment Unit, incorne Tax Department, National e-Assessment Canter, New Delhi, Roam No:- 401, 2nd Floor, E-Ramp, Jawaharial Nehru Stadium, New Delhi - T7O OOS, 2. The Income Tax Officer, Ward 2(4}, Guntur, Income Tax Office, Lakshmipuram Main Road, Guntur - 800 006, Andhra Pradesh. tas The Principal Chief Gammissianer of Incarmne Tax, Andhra Pradesh &Telangana, Hyderabad, Roar No.- 922, Sth Floor, SB' Block, TT Towers, 10-2-3, A.C. Gauards, Hyderabad - 500 Q04, Telangana. RESPONDENTS 5 ote es fe gree oe ereee. mod a) Petition under Ariicie 228 of the Canstitulion of India prayins circumstances stated In the afidawi fled therewith, the High Court may be leased fo issue a Wit of Marcdamus or any other appropriate Writ, Order or Direction, declaring ihe order passed by the Ist Respandent, u/s 147 nw Sec. 44 rly Sec, 144B of the incorne Tax Act, 1981, dated GS.05 2024, bearing DIN. ITBAVAST/S/147 2088-24) 1082 1 178424}, for the Assessment Year 3016 ~ TY, as arbitrary, Hegel, bad in law, yvoid-ab-initio, violative of fhe nrincinies af § Aske . TSCtKa} and £65 of ie natural justice, apart fram being vidialive o feed. Cai us oo es, "en, ae a3 se o. +4) tft An the Constitution of India and Sec 7484 of the income Tax Act, 1961, and to consequently set aside the same in the interests of lustice, IA NO: 1 OF 2o2d Pettion under Section TS) CRO is fled praying that in the circumstances stated in the grourids Ned in suppert of the metiion, the Hig Court moay be pleased fo stay all further oroceeclings, Including any recovery, pursuant to the order passed by the ist Respondent, u/s 147 rAv Sea. 144 rly {448 of the Income Tax Act, 1864, dated 06.09.2024, bearing DIN: IPBAIAS TIS 147 /2023-24/7062 11786201}, for ihe Assessment Year 2016 - 17, Pending disposal of WP 11482 of 2024, on tive Ne of the High Court. The oeitiion coming on for hearing, upon perusing the Pefiiien and the affiddavil fied in sumport thereof and the order of the High Court dated 09.05.2024 & 19.06.2024 made herein and upon hearing the arguments af Sn AV A Siva Kartikeya, Advocate far the Petitioner, Sn Vihbay K Punna, isarned perniar Standing Counsel for incarne Tax Department for the respondents: WP NO: 71594 OF 2024: Between: Mis. Sn Eswar Educational and Rural Develonment Society, Rio, MIG-19A4, APHE Colony, Cuddapah - $75 004, Andhra Pradesh Represented by ts President, Mr. Agpakandu Venkata Subbaredely, S/o. Mr. Aopakoandu Ball Raddy PRTTTRONERSS AND y. Assessment Uni, Income Tax Qepariment, National e-Assessrmaent Center, New Delhi, Room No 407 2nd Floor, E-Ramp, Jawaharlal Nehru Stadium, New Delhi - 770 003. The Income Tax Officer, Exemption Ward, Tirupall, incarne Tax Office, Near SBI Tisk Road Eranch, K T Road Tirupati- 41? 507, Andhra Pradesh No 3. The Principal Chief Commissioner of Income Tax, (Exemption) Delhi, Sth Floor, E-2, Block, Pratyakshkar Bhawan, Civic Centre, J0.N. Marg, New Delhi 11000g RESPONDENTS Petition under Anicie 228 of the Constitution of India praying that in the oycumstances stated in the affidavit fled therewith, the High Court may be meased to issue a Wrt of Mandarnus or any ofher appropriate Writ, Oreler or Direction, declaring that the order passed by the ist Respondent, u/s 147 rAv sec, 14418 of the Incorne Tax Act, 1961, dated 15.03.2024, bearing DIN and Natice No ITBAYAST/S447/2023-24/ 108270593 1(1), for the Assessment Year 2075 -18 as arbitrary, legal, bad in law, vold-ab-iniio, violative of the orinciples of natural justice, apari from being vidiative of Articles 74, 19(7 ig) and 268 of the Constitution of India and Sec 148A of the Income Tax Act, T8h1, and fo consequently set aside the same in the interests of justice. iA NO: 1 OF 2024 Pelion under Section 157 CRC is fled praying that in the circumsiances stated in the grounds fled in sugport of the petition, the High Court may be pleased tostay all further proceedings, inclucing any recovery, pursuant fo the order passed by the isi Respondent, u/s 147 raw Sec. 14465 of the Incame Tax Act, 1967, dated 15.03.2024, bearing DIN and Notice No. ITBAYAS T/Si14 7/208 3-84/1 088 TOS93 11), for the Assessment Year 2075 -18, Fencing disposal of WP 11387 of 2084, on the Mle of the High Court. e & ors The geiiion coming on for hearing, upon perusing the Petiion and the afiidavii Hed in support thereef and the order of the righ Gourt dated 09.05.2024 & 18.06 2084 made herein and upon hearing the arguments of Sri AY A Siva Kartikeya, Advocate for tha Petiioner, Sri Vilhay K Punna, learned senior Slanding Counsel for income Tax Department for the respandents: WP NO: 11682 OF 2024: Sehveen: M/s. Spartek Ceramics incila Limited, Regd. OffNarsingapuram Milla PalemMandragi Taluk, Chifteer, Andhra Pracesh-S17 102. Rep. by is Authorized Signatory, Sri T. Mari Petitioner AND . The Union of incia, Represented by ts Secrefary (Revenue), Ministry of sal, Finances, Department of Revenue North Block, New Delhi - 1410004 3 The Principal Chief Commissioner of Incame Tax, National E- AssessmentCentre, incame Tax Oeparirent, Delhi, dnd Floor, &-Rarnp, Jawanharial Nehru Stadium, Delhi. 770 O05 ta The Assistant! Commissioner of income Tar, Circhs 1(1}, Tirupell. 4. The Additional loint/Deputy/ Assistant Commissioner of Incarie Tax, National Faceless/E-Assessmant Centre, Delhi, incame Tax Denarimert, Deini, 2nd Floor, &-Ramp, Jawaharlal Nehru Stadium, Delhi T TOOOS, Assesament Unt, Inoame Tax Departrient. ost Respondants Petition under Ariicie 226 of the Constitution of India praying that in the sircurmatances slated in ihe affidavil Ned therewith, the High Court may be meased to lasue a wril, order or direction more particularly one in the nature of Wrtooof Mandamus Notice bearing [TBAASTIF/T48ASCNyeo2) oe? T0499 75604 (1) dated 21.03.2022 under Section 148A(b) of the Income ? Tax Act, 1967 €AcP) and the consequent order bearing [TBA /AST PA 4GAS 022-25) 1 0425254 181) dated OF 04.2022 passed under Section 148Aic) of the ITA and the subsequent nofice under Section 148 of the ITA dated 07 04.2022 and thereafter passing the consequential Assesament Order vide DIN, No. TBA {AST (S/ 147/2023-241 106310682714) dated 21.03 2024 Cimpugned Order') under Section 147 read with Section 1448 of the FPA and sansequently demanding an amount of Rs.40,93,340/- vide Demand Natice vide DIN AND Notice No. ITBAVAST/S/15q/2023-24/10G3 10876509) dated 21.03.2024 (Demand Notices") and notice of penaliy No. ITBA /PNL PSi27OAIZ022-24/1083 106988(1) dated 21.03.2024 ("Penalty Notice') passed by the 5"Reapondent as arbitrary, legal, one without power or jurisdiction and caonfrary to the e-Assessment of income Escaping Assessrnent Scheme, 2022, Section TS1TA and Section 1448 of the ITA apart from being vigiative of the fundarnental nights guaranteed to me under Articles 14, 19 and 2% of the | Ganstiuiion of india and consequently set aside the same. iA NO: TOF 2024 Petiion under Gection 151 CRC is fed praying that in the circurnstances stated in the grounds Ted in support of the petiion, the High Court may be pleased itosiay the onperation of Notice bearing TTBAIAST/F/T48A(SCNYV202T- 22/10477158048(1} dated 21.03.2022 under section 148A(b) of the Income Tax Act, 1981 (Act!) and the consequent order bearing ITRA/ASTIF/148A/2028-23/1042029418(1) dated O7 04 2022 passed under Section 14S,Afq} of the [TA and the subsequent notice under -- Section 48 of the ITA dated O7.04.2022 and thereafler passing ihe corsequential Assessment Order vide DIN. No. ITBAVAST/S/147/20e0- avyiOSsiOGe27(1} dated 21.03.2024 (impugned Order) under Section 147 read with Section 14468 of the [TA and consequently demanding an amount of Rs.40,93,540/ vide Demand Notice vide DIN & Notice Noa: ITBAVASTISA S6/2023- 24 Q8S 1087651) dated 2108 2024 (Demand Nafice') and notice of penalty No. TBAJPNL/S/S70A/2023 ~24/10623 10898813 dated 21.03.2024 (Penalty Notice} gassed by the S"Respondent, Pencing disposal of WR 17582 of S024. on the fie of the High Court, The petifion coming on for hearing, upon perusing the Petition and the affidavit Mec In supoart thereof and the order of the High Court order dated 10.05.2024 & 19.08.2024 made herein and upon hearing the arqumanis of Sx ChallaGunaranian, Advocate fer the Petitioner, Sr Viay Rumer Purina, learned Senior Standing Counsel for Income Tax Department for the raspanidens: WP NO: 11662 OF 2024: BRatween? Venkata Raia Srinivas Bommicala, S'o Furnaiah B, Aged about 34 years, Oceo. Business, D. Noa 4-20-24, Ring Road, Guntur, Andhra Pradesh-522006. Petitioner AND 1. Assistant Commissioner Of incame Tay, Circle 2(13, Guntur, Income Tax Office, Lakshirigurarn Main Road, Guntur, Andhra Pracdesh-S2s008 BG The Principal Chief Commissioner of incarme Tax, AP and TS, Toth Floor, O-Blook, 17. Towers, 70s2-3, A. Guards, Nyderabad-SO000¢, v ne Assessment Link, income Tax Denmartment, National Faceless Pa ssessment Centre, Deliy, Ministry of Finance, Roam No. 40) 2nd Floor, E-Ramp, Jawaharlal Nehru Stadium, Oelhi- 110003. Respondents Petition under Articie 226 of the Constitution of India praying thal in the x crcurisiances slated in ihe afiidavil Aled herewith, tye High Court may be gleased to issue a writ, order or direction, more oarficularly one in the nature of Writ of Mandamus, declaring the Assessment Order di. 19.01.2024 passec by fhe 3rd respandent u/s 14? raws 1444/1448 of the incorme-tax Act for AY. SOiS-16 vide DIN No. ITBAVASTISN 47 /2023-24/1 050854877213, which is pa a Z S880 95 a comsequence of the order passed u/s T48A(d} dh 04 2082 ON No. ITRAVASTIF A 4842088. BaOdS4 125701) and the notice ufs 148 dh 01.04.2082 vide DIN No. ITBAVAST/SM48 1/2082. 23o4age12R807(1), MS issued by the JAO(1" respondent) instead of FAOKS'? respondent), as vold, illegal, and contrary to the Principles of Natural Justice . IANO: 7 OF 2024 Petiion under Section 181 CPC praying that in the circumstances states in the affidavit fled in support of the petition, the High Court may be pleased to slay all further proceedings pursuant to the Assessrnent Order dt. 19.01 2024 passed by the Ord respondent u/s 147 rwis 144/1448 of the incomie-lax Act for AY. 2015-16 vide DIN No. [TBAVASTYSM47/2023 2410899547751}, Pending disposal of WP 11652 of 2024, on the file of the High Court. Tre petition corning on for hearing, upon perusing the Petition and the afidavi Hed in support thereof and the order of the High Court dated V05.2024 & 19.06.2024 made herein and upon hearing the arguments of SRLDUNDU MANMOHAN Advocate for the Petitioner and of Sr VAY KUMAR PUNNA, Standing Counsel for the Respondents: WP NO: 12428 OF 2024: Selween: ; Hussian Reddy Dondell, S/o. DondetiVenkateswara Raddy aged about 58 years, R/o. 2-154/3, MangalagiiMandalkaia Post, Andhra Pradesh ~ 5e2509 (PAN. AONPDOS29F) | Petitioner AND t. The Union of Indie, Ministry of Finance Ren. by ts Secretary, 158-8. North Block, New Defhi- 110 004 The Incame Tax Officer,, Circle @ (1) Guntur,Laxminuram Main Road, Guntur, Andhra Pradesh - 522008 The Principal Cammissianer of Incorne Tex, Vishakhapatnam, Direct Taxes Building, MVP Main Rd beside Post Office, Sectar 8, MVP Colany, Visakhapatnam, Andhra Pradesh - 530010. b3 ee Respondents Patiion under Article 226 of the Constifution of india is fled praying that in the circurmstances sisted in the affidavit Med therewith, ihe High Court may be pleased to - issue a Writ, Order or Direction more particularly, one, in the a" nature of Writ of Mandamus, declaring the action of ihe Reapandent No. 2 i wth passing an Order dated 25.03.2023 u/s. 14SA(c} and Notice u/s. 148 dated §.O5.2024 calling for incame for AY. 2076-17 as Negal, arbitrary, bad in law and violative of Articles 14, 19 and 265 of the GConsiitution of India H. Sef aside the Order dated 25.03.2083 u/s. 148Afd} and Notice issued by Respondent No? u/s. 148 of Incorne Tax Act, 1961 dated 25.06.2029 calling for the refurn of income of the Petifioner for AY. 2016-17 and any consequent sroceedings $ lacking in jurisdiction and ff. Sef aside and quash the assessment order dated 36.12.2023 against the Petitioner for the AY. 2016-17 on grounds of lack of jurisdiction of the Assessing Offmer to proceed and pass order afer concluding that the Incame escaping Assessment is less than Rs. 50 iakhs in view of the imitation amoosed under Section 149(7 ib) of the Incame Tax Act, S51. IA NO: T OF 2024: Petition under Secton (53 of CPC is Hed oraving that in the PRES ciroumatances slated in the affidavit fled in support of the petition, the High Cour may be pleased fo stay the recovery of dernand pursuant to the Assessment Order passed by the Income Tax Oepartment under Section 147 ray Section d44 and Section 1448 of the Incorne Tax Act, 1961 dated 28.12.2023 for Assessment Year 2016-1? and direct the Deparment to not lake any coercive steps for recovery of demand Pending dissosal of WP {2426 of 2084. on the fle of the High Court. The peiiion coming on for hearing, upon perusing the Petition and the affidavit Hed in supoort thereat and the order of {he High Court order dated 27.06.2024 made herein and upon Hearing the arguments of Sri P PAVAN KUMAR RAO Advocate for the Petilioner ~ of DEPUTY SOLICITO GENERAL for the Respondent No.7 and of SRI VIIHAY K PUNNA, Standing Gaunsel for ihe Respondent Nass & 3; WP NO: 12452 OF 2024: Between: Nageswara Rao Chinthalapudi, S/o. Veerailah Chinthalapucl aged about 38 years, Rfo. G-242-1, Sanjeeva Nagar, Addanki (North) (J) Prakasam, 23201, Petitioners AND 1. The Unien of india, Ministry of Finance Rep. by is Secretary, 166-8 North Block, New Delhi - 110 001. 2 The incame Tax Officer, Ward 1 Ongole, IT Office, Roshan F Yaga 8th line , Ram. Nagar, Ongole, Andhra Pradesh, 432001 bei The Principal Cammissioner of Incorne Tax -1, Income Tax Office, Rai Raral Complex, Lakshmipuram, Main Red, Ashok Nagar, Guntur Andhra Pradesh - 822007 4, The National Faceless Assessment Centre income Tax Department, Ministry of Finance Govt, of India, New Delhi. Respondents Patition under Articie 226 of the Constitution of India praying that in the circurnstances stated in the affidavit fled therewith, the High Court may be pleased may be pleased to- . iigsue a Writ, Order or Direction more particularly, one, in the nature of Writ of, Mandamus, declaring the order passed by the Respondent No.2 dated 29.03.2023 ufs. 148A) and Notice issued by the Respondent No.2 under Sectian 148 of the Income Tax Act, 1861 dated 30.03.2023 as illegal, arbitrary, bad in law, void ab initio. violative of the principles of natural justice and being violative of Articles 14.19 and 265 of the Conefitution of India and carsequenily i Set aside the Order dafed 29.09.2023 u/s. 148A(c} and Notice issued by the Respondent No.2 under Section 148 ef the Income Tax Act, 1861 dated 30.03.2023 calling for the return of income of the Pefilianer for AY 2019 20 and any camsequent proceedings as lacking In hurisdiction. IANG: TOF 2024 Petition under Section 151 CRC praying that in the clroumeiances stated in the affkdavii fled In support of the petition, the High Court may be sigased to stay the recovery of dernand pursuant to the Assessment Order passed by the Incame Tar Department under Section 147 nw Section 144 and Section {4468 of the Income Tax Act (861 dated 08.03.2024 for Assessment Year 2010-20 and direct the Hepariment fo not take any coercive stens for rscovery of demand, Pending disposal of WR T2452 of 2024, an the fie of the High Court. The petition caming on fori hearing . "pan perusing the Petition and the affidavil fled in support thereat and the order of the High Court order dated 21.08. 2024 made herein and upan hearing the arquimenis af Sri P PAVAN KUMAR RAC Acvorcaie far the Fettioner and of Sa V R YAGHNA DUTT, Deputy Solicitor General of india for Respondent Navi, Sn VIJHAY K PUNNA, Standing Counsel for the Respondent Nos. 2 to 4 WP NO: 12876 OF 2024: Behween: Shag Chand Agarwal, S/o (Late) Jai NarainAgarwal, Aged about 58 years, Ria 3 x 2504, Lansum Oxygen Towers Seethammachara Road Visakhapatnam - 830 3, Used fo hold the position of a Partner, in ihe Blooming Really LLP, An LLP digolved in the PY 2078-79, Which had is registered office at 47-32-28, Sharat Towers , OwarkanagarVisaidiapatnam, Andhra Pradesh ~ 530018, Fettioner {. Uriion of india, rep., by it = Secrefary, Finance Depariment, New Delhi. 2. The Frincioal Chief Commissioner of Incame Tax, Andhra Pradesh and Telangana, Nyderabad Room No Gee Sih Floor, B Block, 17 Tawers, 7O-2-3, AG Guards, Hyderabad - S00 004, Tsisngana. 3. The Income Yax Officer - Ward 101), | Visakhanainam, Room No. 407,4th Finogr, FratyakshakarShavan, MVP Double Road, RAY "yo ayy Visakhapainam, Andhra Pradesh - 830020 4 Facsiess Assessing Officer, National Faceless Assessment Centre, income Tax Departrnent, New Delhi Respondents Patition under Ariicia 226 of the Constitution of India is fled praying that in the circumstances stated in the affidavit Hed therewith, the High Court may be pleased to issue a Writ of Mandamus or any other appropriate Writ, Order ar Direction, declaring a. the Order passed under Sec. 148A(q) of the Income Tax Act, 1961, dated 23.04.2084, bearing DIN and Notice No. ITBAVAS TIF M48 A4/2024- 25/1 06430481201}, by the 3rd Respondent, for the Assessment Year 2017-18, and 6. the notices issued under Sec. 148 of the income Tax Act, 19864, dated 23.04.2024, bearing DIN and Notice No. PBAVASTIS/148 /2024-25/1084305008( 1), by the Srd Respondent, for the Assessment Year 2017-18, as arbiirary, egal, bad in law, vold-ab-inNo, violative of the principles of natural justice, apart from being violative of Anicies 14 and 265 of the Constitution of India and contrary fo Section 148 A of the Income Tax Act, 1967, and consequently set asiie the same in the inferesis of justice. IANO: 1 OF 2024: Petition under Section 157 of CRC is fled praying that in the arcumstances slated in the affidavit fled in support of the petition, the High Court may be pleased! fo stay all further proceedings, Including any recovery, pursuant fo the notice issued under Sec. 148 of the income Tax Act, 1994, dated 22.04 2024 bearing DIN and Notice No. ITBAIAST/S/146 Ho0e4- 25/1 084305048), by the 8"Respondent, for the Assessment Year S017 -18 and pass, Pending disposal of WP 12870 of 2024, on the fle of the High court The petition caming on for hearing, ugon perusing the Petition and the afiidavil fled in support thereof and the order of the High Court order dated 25.06.2024 made herein and upon hearing the arguments of Sd VIVEK CHANDRA SERHAR S Advocate for the Petitioner and of GP FOR FINANCE for the Respondent No.) and of SRI PAIJAYA KUMAR, Stancing Counsel for the Respondent Nos.2 to 4: WP NO: 13728 OF 2624: Between: Vatiikull Srinivasa Rao, Sie. Subbarac Aged about 52 years, 3/14, Near Mazid, Mutluru Vilage, Vatticherusuru Mandal, Guntur [Netrict - S22 245 Petitioners a. The income Tax Officer, War o. The Principal Chief Commissioner of Income Tax, Andhra Pradesh and Telangana, Nyderabad, Roam No. 922, Oth Floor, 8 EHock, 1 Y Towers, 7023, AC Guards, Hyderabad - 500 004, c Assessment Unit income Tax Depariment, National sassessmeniGenter, New Deihy, Roar No. 401, 3nd Floar, Ramp, Jawaharlal Nehru Stadium, New Delhi- 170 6038 Respondents Petifion under Articie 226 of the Consittufion of India praying that in the circumstances staied in the affidavil Med therewith, the High Court may be may be pleased fo issue a writ, order ar direction more particularly one in the nature of a Writ of Mandamus, declaring the nofice of the respondent dated 30-03-2084 is Hisgal, arbitrary, unlust ancl contrary to Law, princinals of natural Justice under An-228 of Constitulion of Incia, and alsa against the incame Yax Act and Rules and directing the respondent withoul following aves and requistions in respect of the above case. IA NO: 1 OF 20284 Potton under Secfion 151 is fled praying that im the circumstances stated in the grounds fled in support of the petition, the High Court may be pleased fo suspend the notice of the respondent datec SOUS 2024, Pending disposal of WR 123728 of 2024. on the fie of the High cout The patition coming on for hearing, upon perusing the Petition and the affidavit fled in support thereof and the order of the High Court order dated 2/.Q7.2024 made herein and upon hearing the arqunents of Sn KanadhiBhatlaSrinivasa Murthy, Advocate for the Petitioner, GP FOR INCOME TAM for the Respondent Nos.} to ¢, the Court made the following: COMMON ORDER:
"AL request, let the matter along with W.P.No.146a1 of 2023 and batch, on 29.07 2024 at 2.15 PM.
interim orders granted earlier are extended Hl then." #TRUE GOPY! To, One CC to M/s. Jyothi Ratna Anumolu, Advocate [(OPUC] One CC io Sri JOU MLV. PrasadAdvocate fOPUC] One CO to Si Vilhay K. Punna, Standing Counsel for Income Tax fORUC] .
4, One CC to Sri. K.Adi Siva Vara Prasad, Advocate [OP UC]
5. One CO to Sn. Peddibhotla Venkata Sai Rajesh, Advocate [OPUC]
5. One CC to Sn Vilhay K. Punna, Standing Counsel for Incorne Tax FORPLC)
7. One CC to Sri. Vadrevu 8 K Krishna Rarth, Advacate [OPUC} &. One CC io Sr. M Naga Deepak, Advocate fOPUC]
9. One CC to Sn. Venkatram Reddy Mantur, Advacaia [OPUC]
40. Cine CC to Sri Challa Gunaranian, Advocate [OPLICG] 1 Pid ede te Y. One CC io Sri. Vanna Hemanth Kumar (Central Government Counsel) Advocate [OPUC
2. One CC to Sri. Venkata Narayana Rao Vedula, Advocate fOPUO} { One CC to Sri 'Deputy Scaicior General, Nigh Court of AP 3 14 [OPUGSne CS to SLA V Raghu Ram, Advocate [OPUC] :
pee) 15, One GC to Sq. Dundu Manmohan, Advocate fORUC) Tax, High Court of AP ODT) XN * as $ Two GOs to PR for Income ? One CC to SrLAV A Siva Kartkeya, Advocate [OPUG]
18. One CC fo Sri. T.Practvoth, Advocate KARPUCI S One CC to Sr VK Yaghna Dull, Deputy Solicitor General of India fOPUC)
20. One OO fo Sr T Pradyath, Advocate fOPUCT ai, One CC fo Mis Katia Sravya, Advocate [OPUC] ee. One CC to SrP Pavan Kumar Rao, Advocate [ORUC) 2a. Cine CC to Sri. Vivek Chandra Sekhar.8, Advocate [(OPUC 24, Two COs fo GP for Finance, High Court of AP [OUT] 25, One OC fe Sri, Kanadhi Bhatia Srinivasa Murthy, Advocate 28 (OPUChhe Section Officer, Writ Posting. High Court of AP.
HIGH COURT DATED: (5/07/2024 LIST THE MATTER ALONG WITH WP.No. 14887 OF 2023 AND BATCH, ON 29.07 2024 AT 2.75 PM ORDER MAIN CASE NocW.P.Nos.680, 8729, 8144, $164, 8258, S268, G24, S2H1, S282, 10638, P2835, 8294, 82945, SLNY, GSH2Vk, GSES, GOOG, GOGS, SINR, GST', S657, S773, OF RG, 10349, 10367, TQI67, 1054S, 10834, 1GHI36, TOES, VOTST, TOS807, T10S8, Ti2is, TSt4s, Tse), PSh4, 11286, T1344, T1382, VSR, TSS, TGSs, 12426, Te4be, TEOKO, T9128 OF 20a INTERIM ORDER EXTENDED