Sri. Kareti Srinivasa Rao, vs The Assessment Unit, (2025)

Andhra Pradesh High Court - Amravati

Sri. Kareti Srinivasa Rao, vs The Assessment Unit, on 29 July, 2024

IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI(SPECIAL ORIGINAL JURISDICTION)MONDAY, THE TWEENTY NINTH DAY OF JULY,TWO THOUSAND AND TWENTY FOUR-PRESENT:THE HONOURABLE SRI JUSTICE G.NARENDAR"ANDTHE HONOURABLE SMT JUSTICE KIRANMAYEE MANDAVAWRIT PETITION Nos, (4681, 14878, 14852, 28520, 29768, g99G0, 34648,317G2, S1BOS, S2OSS, BIOTA, BRITT, BAIS, SRIBS, $29S4, 829GG, 32968,32486, 32489, 22740, 22047, 39088, 39219, 33229, 33292, 39647 of 2023and 680, 4285, 4292, 4296, 4940, 4901, 4991, 5452, 6804, 6424, 7394, TES4,7695, 7704, TPOG, S129, S134, S1G4, SISG, SISG, BAP4, 82H1, B22, 8283,8294, 8295, S297, BIP2, 8527, 9295, HS17, QGS7, 9715, 97 RWG, 10272, 12924,12426, 12452, 12870, 13428, 13605, 19624, 13629, 19634, 139748, 13862,13893, 19924, 18925, 8649, 9006, 9083, 9128, S476, O72, OTa4, OTST,S801, 98S, 9805, GSOG, 9944, 10949, 10381, 1OIGT, 10542, 10579, 10634,(0635, 10636, 10654, 10781, 1OBOT, 11405, 11212, 14244, 11241, 11284,44258, 11944, 11982, 17994, 11982, 11882, 14168, 11404, 11784, 12989,43048, 13177, 18284, (8924, 12419, 73488, 18460, 14428, 14198, 14140,T1847, 1172S, 11605, 14508, 14615, 14616, 14817, 14623, 14743, 1478S,14792, 18047, 18298, 18684 OF 2004WRIT PETITION NO: 14687 OF 2023Mehwveen:Sint Frameeia Pasumarthi, Wo Mr 8 Narasimha Reo, aged G2 years,Oce: House Wie, 2. No.€-44, Pentalavariqudeam Vilage, Vatsaval Mandal,NTR District ~ S27 408, Andhra Pradesh.PallionerANDme re SG wy ryt, ge ain $ 'gd ;Seve por oft PSs % ; ay "94 | a ', et nr i, "4% (as ee bey oe y sa i oan yo Be ms - ee. ye vey, ESanes) we a oo fg EF @ & py se a no. Saf . ot ty Ga os CaN : sagnee me ed Meet eee we jones0 i , on i, . ee. ii & shove om oS i a eS, ay [mes aie a x 'ee¢ ne, io Pica po ee ee 'age 5 rg Pea C43 er co Peace? Lyheh e 5% ee Sens iron rene oe cl £3 ME es Z Mes Sone Lad needFexa hp 4 ge pan S thee "apeee eatne bbeee sree ey eete " sageey " Lc Pt ¢ peer yon ' rs 4 ov, iS bree £24oe 7s Tae _ £4 oe Mea Joon 5 ene "ss iy * 1% EE <aan, ae hs. eg Mey wm 3 wh £2 5 SS an ann 2cae py Say « Fi Lae ae ma ; bad raat S base "al osm es & s Sm Bo 2 eB a8 Be2 "enn $ _ 2 rin, ee Thaw , ; 3 : os"ty Sed S, " ee he A ny ie Sa Tome dew & "3th othe Ke ES CH Gb tod OD Ay "S "ee od aftWh, fens wa Sh fhe pn ae eo 5 A, fe eefart, it Le as hecea re ce gn peed ee on abet ieee Ree"a, Ad po ao we OL "im 8 % fe Bs Us CED. ad7" a o co Leon re Ko 33 ay % haat 4F whee ends Saeee. " we% us. Me, * o. aD ey oy t tA hore 2 ce AP tekeee, we * of on Li we x. es Lo > ac te) yer ge a ereem Be os HE fe oe i mg SEcnet wt £0, ie ye haoe CA pts, GW es aa iia eG iB pe ie7 "the, bedoh ian i So. Py eon ; " of gon ee aptegem a w Sone ied es fe HD, 3 age bss) oa an ne to"et fa oS ""% Ke Sede ae) rn & "3 the 9 oad Seat orwe 6 os, bee ae gu eee a5) ae oe es % Evia Steve iy Ct"FR ee Be i wy ry af wo wm =O RStee P me fs " nn an? a oe ep at neawe See ~ bath aa he wy Ay A, "e we hi, % * wnote as whe 5 SP ons S , % Sow a ?me a 4 a3 wee oo Weer on 3 oe veer , Spaced a) a¢ s atte a Seton ae Ay sina wpe % . 7 a3 PSseed heme, oee ies poe yer She test ss #3 a Snood i 'bigewe : fy?5 ot Ceca COS zy bak we tess KE So, bebeé 'ee gt brat 2 ee i, gn Lae ' vt Sees wa we 7% eee nape San 4 Nien "948 . tee iaad : Ths naree,8 Ke ty ee ee ty EE ypefavee » nr <> re ae ty ES ee a a "414K, saben ni ws wee net Bt ws ae Koos an y? fmS rad saad ed see Fy 'abe £7 eee Sead ° jad4 a B sa ne BS tA OE a ve on ascas aa these prey ghee, ue 4 7 rh 'ein, pote, tty eee ry, reefr OQ > ede pod re sie ae a yo, he bis eon Bh, ed eefame in % nag on, ee re 2% vane we beh "neg 5 nape, "ngfe EG et ge nn teed a rn + Cn &.ey a] CS £5 ot "ey wy fk te hath Pn 7 is " deaee ¥ 'ty "Hs "s, ' ws 7isd a ~~ i ee ps ee fy Oe te irk is (stwi 3 & Bn 4 o% Res nn 5e4 % bi fy ee CFeran 1s o ; po 7 fo a : 2 ywYe egy "a & & te a an aamt wet > a ae , Te Pe a eSwtb LA $74, "ieee 4% ge 14% ia ee We $ a)Seon, . bred rs be £3 a eh cea po e% io 93 ihtt "fi on tet Seed: is cas ae "ES Where pees CS wemneef" ts ert Ee MEE ke eee. ere 3 ,gr % x betes fe tibad " "age. Rien Ld oea a © Ke eG : [ane, baal Ms " " ZS,oe an % 4 2 a be eee ge Bs) Feye hes <n a oo Be & 5 "9: £5 , ' seging ve t3 as es ieeh of a e wiht re £3 , KE am aS a a. bee a 5 4 tenet Get 4 'ch Meeee Shove ah oa wees, Ge pane 'eid *% a s 4oe Pe £4 re £3 be hyp thoes ft forete g 8 2 e ar Gm myPoa nore ' wee 4 4 ys asyr ca LP ne ie Pace tateme OD io OS 6 ¢ 80 Se get, ee once bones4 il 4 % * a3NNfoes%boPTYfw~» oi, pases "4, vt es£% hee er ad Seve fe . te done EG tyan Bo - 13 @ 2 8 Ge wy 2a oe Ses by ee Bg re ee ?oe. 2 Bw £ Bw oe nr ae nnan a a Med Fs enn) ey " meBe OR Te mh of g 2 @ OG & "eo fF BMm & & i 5 es se HR bsns dy Pa. an; ao bbe a eeOe es % g aNd me <n ; ALGwe he 9 ome Oy an ne ao me wf TEa? a a a rn er a me e| <n rh. i 43 agen a re "yp,mFhe cd.rCUunSan.aNiA. NO:sted Hi . Secagen Sage ce ooben a ¢"% pone fore. 3%wees a LA % rege Bato oboe PalhadrsThe petition coming on for hearing, upon perusing the Petition anc thebsraealfidavii fled In support thereof and the order of the High Coun datedO1AL 2088, 28.11.2023, 19.42.2023, 26.02 2024, 03.05.2024 & 12.07 2028rade herein and upon hearing the arguments of SrLAVA.Siva KarlkeyaAgverate for the Petiioner and of Sr_A Racha Krishna, Standing Counsel forthe Respondents.WRIT PETITION NO: 74678 OF 2028Between:Mr. Sesharac Ghantasala, S/o Mr. G Venkateswara Rao, aged 59 years,Occ... Agrioullurist, H.No. C4-59, Ramalayam Veedh!, Gudivakalanks, ClaryetMandaiam, West Godavar! District ~ 834 004, Andhra Pradesh,PatitionarAND. The Intome Tax Officer - Ward 1, Eluru, income Tay Offies, 23-8444,KES Towers, R 8 Pet, Eluru, Andhra Pradesh -~ S34 008seed.2. The Princginal Chief Cammissioner of Income Tax, Andhra Rradesh &Telangana, Nyderabad Roorn No. 922, 9° Floor, 'B' Sinck, LT Towers10-2-3, AC Guards, Hyderabad - 500 004, Telangana.RespondentsPatition under Ariicle 225 of fhe Constitution of India is Hed praying thatin the clrounstances sisted In the affidavit Med therawith, the High Court may?a'be oleased fo issue 4 Writ of Mandarnus or any other appropriate Wri, Ordeor Direction, declaring, a} the order passed under Sec. 745A(c) of the Incame23, Bearing DIN and Natice No.2701), by the Respondent for theAssessment Year 2019-17, b) the notice issued under Sec. 148 of the IncorreTax Act T8861, dated 91.03.2023, bearing DIN and Notte Na.weogeeeassessment Yearteediroome Tar Aciustice,°x{ OF 2088%.JANG:shredRecsSeis of thuthe fThe peliion camiAc oon HearingoyamWRIT PETITION NO: 14882 OF 2623Behyvaanxoywema Aparimeree<aa&xreemee BetCom BuPatitionarANDOp1. The incorme Tax Cificer, Ward ~ 1, Procddutur, incarie Tax Offea, 34-ofa, Vasanthapel, Procedatur, YSR Redane Olstrict, Andhra Pradesh -81S 380,=. The Principal Chief Commissioner of Income Tax, Andhra Pradesh andy .Telangana, Hyderabad Rogm Ne.922, 9° Finar, 'A' Block, 1 T Towers,We2-3, AC Guards, Nyderabad - 800 004, Telangana,RespondentsReiiion under Anicie 228 of the Constitution of India is Ned oraying thatin the circumstances stated In the affidavit fled therewith, the High Court maybe pleased to issue a Wiit of Mandamus or any offer aporopriate Wit, Orderor Direction, declaring fa}the order passed uvs 746Ac%) of the incame TaxAt, {Qet, dated 30.03. 2023, bearing CIN and NoticeNo ITBAVAS TIF 48 A/S022-25/105 188768571), by the 1 Respondent, for theassessment Year 2016 - TY. (bp) the notice issued u/s 148 of the Income TaxAct, 1861, dated 30.03.2023, bearing DIN. and Notice No TRAVAST/Q/1481082-21081 707860), by the 1 Respondent, for the Assessment Year2078 ~ VF, as arbitrary, Hlegal, bad in law, vold-ab-Iniic, violative of theorncipies of ratural justice apart from being violative of Aricies 14, Ta¢1 Ka)and 256 of the Cansiitution of india and Sec. 148A of the Incame Tax Act,1961, and consequently set aside the same in the Inferasts of justice.IA NQo TOF 2083:Peifian under Section TS? of CRC is fied praying thet in theciroumstances stated in the affidavit Med In suppart af the writ petition, thefiaHigh Gourt may be pleased to stay all firiher proceedings, including anyeg =recovery, Bursuani fo fhe notios issued u/s 148 of the Incame Taw Act, 796%,dated 30.03.2023, bearing DIN and Notice NoJTBAYAST/SM4S T/20e2-ee/TOS* FOF REGO 1}, for ihe Assessmien! Year 2016 - 17, pending digoosal ofWLP Noa 1482 af 2023, an the file of the Higx§ aut,bee We ee teMtoe: ve a "tea i Gs, ot Be ee @& Boe GS sshet thes: feo ee tege Teen Seve fs aboot a GYas an ne fAoe, es = Sy & mt &ai "fe bee 8S eo eeage a ve me Se vie ae ns) ee orewe me i f ne aa 2) BU ge oe,to, OD os i ke He i 2 es, Bw " A kea cae 8 "y Gf fe ee ey Be assgehie es ES Shs hog ae 5 5 & ie Pax ae Wot ee (on eses rs weg cam "tp "2 ae 2 bec oh - as 'tr eh ee Hi &1 » oa ; o bee : ay tat 2B :"Sh i & ny bes 3 ch, £ rs eG be a Ke an Re ae py Bawa ie as ae a 24 ae 2 2 z bes 'ad we ee 2 Gas beerAs] i, Cees 2h eae "g i weed, iF oe ee t x %€ 0 2) & ce ae wy Bh er a & 2 of © Boote as : os a ae a re& o 8 & «x # 2 ny gm ge & Bei oe a 2s te tee tg fs - me om Geeite r% Ce oe Bee ong ans We ty lg gee "3 a ainSee, Lad Ey we aaah ge me HS 'os & ae Od geeSee a yger: tts ay 5 ee re i A $55 ewe ge fe rie oo ah "aea , 2 ey We C2 Toe t a we aan we OKpout ie: es theme pe sod ie S oe %B co a - a3 ad Senet (tyeat) " Ufa Reson " by wh C04 om as oy oe te eo tie cee oon ry eyD Be 2S oe pi os Be 2 & SE ee ©rt £55 a Loa oe gon rae aes a 1 pe ro ty abe co iean aor Se be LLL 5 as Bee & i ™ ins, os ag as we '. a ye A so sage ne o ae re 'Ch es aesae oy a Me "oe ee Bee Go b x be oe ae) ne "gy fEe nm ee A & a 8. ee a 2 & & a a° iG ES sages A ae rs hd ic om " oe Seat ee per bow. f he onwf Bed & e ee fe Ss & S % ee OSaad o ; ee . seeds oa ioorms ote, : % rk sieg- 3 6 Ee Ge = 8 ee, 5 2 © , & ;wn oy, ca es lS ee me 6 an annee on 8 "3 a nn Oh oS a aefee nr or a ty be ; ic eed oy " fot sat co OBBe fy the a ee ke ome mB. ned ogee a)ch Bo gn oe foo he oy ao tte ag ug ty CF geey pe ae baa"om Seine oe hd eg wpe gy os Sees cat ; On ' ios hon aa inh onBBS € s a e855 8S an:ce . « 2 f gee ; ve wm &B Go ft eg ta OB Go coe 3Pr go a $8 ta " "hy, fa ae aes F * whee, ingenoh he ee as) "es a oe ao mS oe eB~ Bem By OC Ge a: ie fe oe Pee law ae Sineoa a z kt * Pay ben x3 a Le Lad hid yee ta ft <S o% .Bo Oe% hee oe tes 3 ae eo i, ber " Soe. : on : A tg .i a cd os mo, 4 a ne.) ae fh re a on WS "teiA a vgen Pug Pate 3: eter i fy "on be 'egh g 2 Bee cs E ;ty ay te es =e oo # a WE Bg Dm & BD 6B BF leor ve ce ron tesa m6, 4 boas ; Lee. . mon * A tee were ae wry : . reoe £5 rat shes in £ 4h foees os cy a oh pobre . te apne vase eer we oi,Se * ie on j ne 4 re Es, tA ¢ - £% e+ oe i tf "4 a Ss yyae. we am beet. oad Lh. rot baad weed ne ° "4 wonwp er BoB et. « Bg be He "a © eRYin i! pe "o wa " 8 Ps a ea % Gee P tuagk "ei " beg ft rts ie a e:on, og tng ane, pon , re an f S ey ce sere. es vn "ae A nee wiffe q te spam eee ; rf: net $ ae ted ge : 3 ; " £4 Deseess hicen A & & Ee ow oe td sa des 5 So Be Ss a eGne £¢ ths Foe %, , o ¢% mt oe % yee a4 EEE¢ jst m2 an *y a mm, a we aed om os Toeee ee oe we a aS + aS ae ' " % ; - ELS es Xe : ee $i gnats ~ wen"eB gw a ts So 8 pe gt Oo me cg Bo " 2oe % es nis » &€ 2 YG 2 Be 2 os eesoe ES rade hee Pct ang age o& 4 ' ed. aS Xe aa tf pS a ee ee wy &Gh Ce Te os £% ty ve bes ge an ee ios ano: aie weoe i vast i We a OB be ae a paces nn a on, & & fe a oe Sod Fe Za Bo Be BY aOo ty OE 74 fe es fees poe bo ety ale a ae Q& he Sere a a ea a)+ Ps : ie * 4 4 . os hewn, i = a x" temeoe? esa ma sige, edie ' "6 ey s te ge tf th. a th ke Gs mh. "s&s bes ae 3we Esa gee £4 hy a Soe ae ies Nesoe F 4 Ee L ia 4 ot Ge XY a es woa ve ae 'ee on a: @ on , % Ny a Ba ans eT £3 * grr oh renee Kao aeag & 22 BD EL ESS & 2st 8Pao bee a 5d the Ree, nag eek Jor. tte, tae , yeeok <mae % Me, wee ot a . Ee45 rapes ee 5 ' BoweEB 6 EEE we Lak osam C3 mA it iawe SY be ats de ih4 | Be ose 3 Be enGe he iO Bi we Se os my FS iyEge oO feo ow t3fe 2 OY wal oe arw og " BR oe Ayee, ca "e"% ae i otteG nes ayen Oe pe Ssgen a arte PaneYear 2015 - 16. and b.the nofice issued by the ist Respandent, u/s 148 of theIncome Tax Act, 1961, dated 05.04.2028, bearing DIN and Notice No.ITBAIASTIS/ 148-1 fSO22e235/ TOS2 508508 1}, for the Assessment Year 2015 -18. as arbitrary, flisgal, bac in law, vold-abinitio, violative of the orinciples ofnatural justice apart from being violative of Anicies 14, 191 Ng) and 285 of theonsftufion of india and Sec. 148A of the Income Tax Ast, 7801, ancconsequently set aside the same in the interests of justiceIA NG. OF 2025:Petition under Section (St of CPC is fled praying that in thecroumetances stated in the affidavit Ned in support of the writ petition, theHigh Gourt may be pleased fo stay all further proceedings, including anyrecovery, pursuant io fhe nofics issued u/s Sec 148 of the Inoagme Tax Act,4964, dated 08.048 Sos? bearing DIN and Notice No.MSAVASTON48 T2082-23/ 1042508980801), for the Asseasment Year S015Te, pending disposal of WLP_No. $8520 of 2083, on the He of ihe Nigh Court.The petition coming an for hearing, upon perusing the Petition and theatidavit fled In support thereof and the Order of the High Court deterST AO2089, 28.17.2028, 19.12. 2025, 26.02.2084, O6.08. 2024 & 12.07 2084made herein and upon hearing the arguments of SrA ASiva KarilkeyaAdvocate for the Petiioner and of Sa_A.Racha Krishna, Standing Counsel feihe Resoondents,WRIT PETIT PON NO: 28768 OF 2023zBehween:Ranga Reddy Bhimavaresu, Sio Rami Reddy Rfo 8-110, Kaza,Mangaiagiri. Guntur, Anchra Pradesh.PetitionerANDavenie), Ministry ofidlafThe Union'-aeat -- nalonrissioneronAueNNRaspondentseonthrofetteRexeybie"¢SOnrayUni,andxoy % ~meYAH SYXN Fame£we%income Tax OMeer. |a°LOE 2028SiSyGyPOSSEKSLGC1) dated Qh.04 2z:53iy the circumstances stated in {being aroifrary, 1Sane,IANgSayinnyNo.ee teaayotkaeredof fheN Nay be ole3oreHigh3 OEessaiHyRA"aedated 06aaahe!Respondent, pending disposal of W.P.Noa, 29765 of 2023, on the Ne of theThe petition coming an for hearing, upon perusing the Petiion and iheaffidavit fled In support thereof and the earier order of the High Coundatediy.di.2008, (878.2083, 12.07.2084, 12.08.2024 17.09.2084,Je Od 20e4, OS. 24 & 12.07 2084 made herein and upon fearing thearguments of SriJyothi Ratna Anumolu, Advocate for the Petitioner and ofSriViihay Kamar Punna, Standing Counsel for the Respondents.WRIT PETITION NO: 29580 OF 2023Sehween: | .Vilaya Lakshmi Kakarla, AYO. ASR Anianeyul u, Aged. 99 Years, 6185-4Thulluru, Quriur, Andhra Pradesh 52223%PetitionerAND7, Union of India, through the Seoretary, Department of Revenue, Mirustryof Finance, Gov. of India, North Block, New Delhi 7 7O0042. Principal Cammissioner of Incame Tay, Viiayawada NTR DistrictjoIncorne Tax Officer, Ward 2C), Guntur Guntur DistinctRaspandantsPetition under Anicie 226 of the Canstitulion of india is fied praying thatin the olccumstances stated in the affidavit fled therawtth, the High Court maybe pleased to issue a wrt, order oar direction more pariicilarly {he one in ihenature of Writ of Mendamus declaring the impugned notice wide DIN andNotice No. FTSAVAST/Q/148 1/2022-25/90S) 120104) dated 23.08.2028under Section 148 of the Incorne Tax Act and the impugned Order bearingDIN and Notice No. [TBAVAST/F/T4S8 42 028-20/ 108 1 14760400), dated$3.03. 20238 under Section 148A(d} of {he Income Tax Act passed by ihe 3 ye8 OF ae 8}Respondent and consequent notice under Seciion 1448 dated 26.07 £0e3jas if and.&5VOhyHOTSSs$et aside the same.and urreasanahle, besiclesunder Arttherebythe |{ OF 2023x=iA NGPot anwee.2ta37:§se of the Highxe33R83ef3reahaOAM O2 223/70ari oeAaSS, ortARASAAS3mPAPE,No,ANnseaq&ayNoticeoeThe pellion comingcurgstanandHigh Court imENNAnumala Advaceate for fRespondent andesWRIT PETITION NO: 31648 OF 2023Between:Mr, Kishan Kumar Thotekura, Sfo. Mr. T Poorma Chandra Rao, aged 58 years,Occ Business, N. No. S4-20-0/5, G-3, Bhavana Aparimenis, Srinagar Calony,Vilayawada - 530 008, Andhra PradeshPatitionerANDTre Assistant Cammissioner of income Tax, Circle 2(1}, Vlayawada, CR Butiding, 1 Floor Annex, MG Road, Vilayawada - 820 002, AndhraPradesh2. The Princinal Chief Commissioner of incame Tax, Andhra Pradesh andTelangana, Hyderabad Room Ne. 882, 8° Floor, 8 Bloek, LT Towers,TOe2-3, AC Guards, Hyderabad - 500 004, Telangana&. Assessment Unit, Income Tax Ospariment, National oAssessmantCenter, New Deihl, Room No. 401, 2° Floor, E-Ramp, JawaharialNehru Stadium, New Delhi - 110 O03.RasponcdantsPetition under Ariicie 226 of the Constitution of india is Med praying thalin the circumstances stated in the affidavit fied therewith, the High Court maybe pleased to issue a Wit of Mandamus or any other approgriaie Writ, Orderor Direction, declaringa. the order passed by the {* Respondent, ufs 148Aic) of the incomeTex Aci 1881, dated (14.04.2082, bearing DIN and Notice Ne.ITBAIAS TIF AG ASS 082-2371 Od 248592 sf, for tha Assessment Year 2015 -16andb. the notin wad by the 1" Respandent, u/s 748 of the Income Tay.Ae, 1867, detec O6.04. 2028, bearing DIN and Notice No.BAAS TSM 48 VSO22-25/ 10824862004}, for the Assessment Year 2015 -COVISOQUENTEY §TOF 2023esi& NO:Sliding arynettsort of the ariroceedings, in2ated in the affaunderPetitioncircumstances siRetp:dafed 04.04.2022, bearingbeetiF7Msan Carai<keya AdSiva HartygCounsel for RasoorStandingSTPSS OF S088e&WRIT PETITION NO.¥oySioa. B. Rammohan RecPattiionerre Tax Office$ANDait isNee=. THe Principal Chief Commissioner of incame Tay, Andhra Pradesh andTelangana, Hyderabad Room No 922, 9° Floor, 'B' Block, 1. T Towers,Te-2, AG Guards, Hyderabad - S00 004, TelanganaAssessment Unit, income Tax Department, National a.AsseasmenttasGenter, New Delhi, Room No. 401, 2°° Floor, E-Ramp, JawaharlalNehru Stadium, New Delhi - 170 063.RespondentsPatition under Article 226 of the Constitution of India is Med praying thatin the circuntstances stated In the affidayvil filed therewith, the High Court mayO86 pleased fo issue a Writ of Mandamus or any other appropriate Writ, Orderor Direction, declaring,a. the order passed by the 1° Respondent, us 148A(q) of the IncomeTax Act, S67, dated eS eS. pearing CHIN and Notice Ne.PTBAVAS TF /Ta88/2082-25/ 081 357088), for the Assessment Year 2016 17.andb. the notice issued by the 1 Respondent, u's 148 of fhe Income TaxAst, 7984, dated 30.93.2023, bearing CIN and Notes No.ITBAVASTISA4S 20S ce-eo TOS1TQS259R(}, for the Assessment Year 2016 -V?, avbitrary, "egal, bad in faw, vold-ab-initie, Wolative of the principles ofnatural justice apart from being violative of Articles 14, 19f{ Wo} and 265 of theConsiiution of india and Sec. 148A of the Income Tax Act, 1861, andconsequently set aside the same in the interests of justiceIANO: TOF 2023Petition under Section 181 CPC is fled praying that in. thecircumstances stated in the affidavit Med in support of the writ petifion, thetes FP sears seacy bao Rs sgret bs : x H USS Sepeyes Seventy tiers sees ayHigh Court may be pleased fo stay all further py roogedings, including anyin X Saree. o% fatea een we i wo avem "rr ae ad on a3ee -- Z Bee Hesi ne vey ESageee osd fe fe oS» yn @ Th beyhpad ¢ ny ms,ap! 5 <2 "4, ee 'oe Beme 8S eeshrek 'naton oAfyShotGUEof the Income Tax AAS* PandingOb8aeMee, Meeeas KE Ch thsa nny) hen geswe : Sener weres wherefou: Konad ceed ahsSeen: t3 vbw ety, 3-, 4 Sere greews & wy be" JB Paes te tebe ponWeg fs "eee fone o3er Boe ar ts CeeSf tea , i aeters go ere,ge. 1B He pa a, bewt thewe Bot -- ° n eseeon Co fe ye "ee Coey bet ee oo)Yr oe oSws te we "'E geah re a pan awn pe bes %veoh rn ee aa iy "C5Ege ae ih "ne Son gofs a eeion Gots, eed idated SO. O3.2083, Oeariy8fseS3Petitionerxeyg the arguments ofRespancdanHYar, Andhra Pradesh :»angana£&dhra PradeshOF Ane<. Talx;oNsuerds, NyderabacaayiS©e@ Martsonne«*rss,ae.Se.The Incarme Tay GOiicer, \A'Telangana, Hyder:The Frincioal CAO23 Aidengel'7*SeeLAMASPSNWRIT PETITION NOHouses e@arninBetweenRSAND=Anuradha AcisurmilloSPatitfien under Arficie 288 of the Constifution of India is Ned praying halin the circumstances slated in the affidavit fled therewith, the vo High Court maybe pleased fo Issue a Writ of Mandamus ar any other appropriate Wit, Orderar Direction, declaring the order passed by the {" Respondent, ws T48A(d) affhe Incorns Tax Ast, 1884, dafed OF 04.2082, bearing DIN and Notice No.ITBAIAS TIF 145 A/2022-23/1 0420445050), for the Assessment Year 2015 -16AN® the notice issued by the 1 Respondent, u/s 146 of fhe Incarme Tax Act,T5874, dated 07.04.2022, bearing DIN and Notes = No.BAYASTISH 48. 1/2022 2810426446321), for the Assessment Year £075 -18 arbitrary, legal, bad in law, vold-ab-initio, violative of the principles ofnatural justice apart from being violative of Ariicies 74, 12. Nig) and 206 of theConstiiution of India AND Sec. 1484 of the Incomeconsequently set aside the same in the inferesis of justice.ANG: 7 OF 2023Petition under Section 157 CPC is fled graying that in) theelroumetanoses stated in the affidavit fled in support of the writ petition, iheHigh Court ray be pleased fo stay all further procesdings, including anyrecovery, pursuant fo the notice issued u/s 148 of the Income Tax Act, 1961,dated 07.04.2082, bearing DIN and Notice Nov FTBAYAST/SA48 V20ee-SBN O4s8d4622(1), far the Assasament Year 2018 -16, pending disposal ofALP Noe 33865 of 2028, an the fle of the High CourtThe petifion coming on for hearing, upon perusing Ihe Petition and theaffidavit fled in suppor thereef and the order of the High Court order dated44.42.9089 & 12.07. 8024 made herein and upon hearing the arguments ofSrAWA Siva Kartikeya Advocate for the Peltiener and Sri.A Racdhakrishna,Standing Counsel for Resoandenis.'3WRIT PETITION NO32086 OF 2023@2SaehweeanTH,aNa_'ankaéMis Sowmya Rakai, Dfa. Mr. \vee PRESANDeeeoeeetabbewet4epeeieosesnieJu2Viayawada_The income Tax Of8fimer VY1,ashxwe:3idhra Fra&y FORevrVeetx, Andhra Fra* Floor, B Block, 1a32ofaNyBee,oIagAssessment Unit, incor::vstri :Nfam, dawahaenS.Floor,3 Ssagiez23obo.N .¢ qNaw OeleT,.&Niehry Sia. RespondentsArhol8Faition andersisted |-8im the clrcurrietanceor OXrentinathe order pTMRAABAL3atNo MSArA,wandNEAVASTISN48 T/ 2082-25) 1042754995), for the Assessment Year 2045 -as arbitrary, Megal, bad in law, vold-ab-inilio, violative of the orinciniesof natural justice, apart from being violative of Articles 14, 18¢1 Ng) and 385 ofthe Garstitution of india and Sec 148A of the Income Tax Act, 1981, and toconsequently set aside te same in the interests of justicIANO: 4 OF os:Pelion under Section 181 CPO is ed praying that in thecircumstances stated In the affidavit fled in support of the wel oefiion, theHigh Court may be pleased to stay all further proceedings, | including anyrecovery, BursuaNnt io ihe notice issued u/s 148 of the Income Tax Act, 1981,Gated TSAM.2028, bearing DIN and Notios No ITBAVAST/SN48 1/2022.23/108 275439604), for the Asseasrnent Year 2015 - 18, pending di isposal ofWP No. 32088 of 2023, an the file of the Nigh Court.The petilion coming on for hearing, upon perusing the Petifian and theaffidavit fed in support thereat and fhe orders of the High Court detectWM T22088, PLOLS0S4, 14.02 2084, OB.08. 2084, 20.00.2084 OOS 20e4 &12.07 2024 made herein and upen hearing the arguments of Sid AVASivaroKartikeya, Advocate for the Petitioner (hrough virtual mode) and Sri A.RadhaKrishna, Standing Counsel for the Respondents.We NO: 22074 OF 2023Behween:Spartek Ceramics india Limited, Reged. Of Narsingapuram Mitta PalenMandragifi Taluk, Chittoor, Andhra Pradesh-S17 102. Rep. by ts AuthorizedSignatory, T.Mani..PatitionerANDytayiNby"DISSotrt rH x 5iseer z 7 %a tae Pal hove yon Pested - 3 joe ooe zs ana be ee ie Ce ae Eg,"3 EOS "3 wee v fey gn & YY mM ke% 5. ben ce oa a Lad oe od gery tA eo nt, vem& "i © foe : & ~ o Go oe be ,shined. : cae £55 Sede. Ch ne me th pws 4 "heeft |UD oo , hn # os. ogy fm am TC 3B oTe we i, an b im: oop . 'pe pe Eh. ge 3 oe ie a= . te @ @ & &ef aa 6% 3 i fs te 3 Fy ge B x be Fyce Le & Pe A ie ss % ret ompene gr ee sheen, [aa ae osoo wae Bs, bose btn an , 3B me ge Me peAb m te eo Bo ° goo BOR tS 8 Ssaie det nee be ye, mone | OME > oe an aneore: e ae vanes i Mota £% Rat ; as ane Naat Pea' oo oo nama ne o bow Pn wf oe " a eea . pe, Mig eh eo 2 GB Mh & Te ife eB a ae aan ag @ Be gs Oo oe'anes ak at aad go OO ae ee ae " osms We had ws oS are oo Z wy ES em Y 2 : Son a idvy fue ay ree gh, a aon Ps Saned Me ae % FsKe te be th nee ts a ger ed Lhn ~~ eal a ie Neoki age Bes de ano Eos te£0 i oe & fee YY Ba Bo Be -- 6 &oo. gee oe Ae ae seoee. fen pes 4 3: Fes) aed "bs oo weer "az eG Ge s we 1D 6 8 mB @ oiG Cs an se £3 ben bene . fees Cs Boone ye oF) awe i te Oe @ Me ora mM & go Cf GR ee pe_ £4 ae ty ee oy oa a on fen. : ft aenne Ce ae Spreera ee, bro es Sad Seo % be Ke ie ee . %we an aor oe ae Bt a te Bom4 ated: a fetes a : 703 7 - a ; te 1 tlie bea gem, ae 2 fi aon an "ey 8 rnie a, eee ee : wee AB fa wee eh Q3 073 Ta,te an <a na a 'son, an La See5 ge at fe oe a rn oery eo we @ @ oe m3 a ie "e ve HH th, ay OEELL we RG vee ik he ie ah, Sb ee eg it aaoe Lbs be Gy Ti 7% ro: aa in ee] Sh3 vill rere He cm 'be hd non eae cs:Sep: 8 fem OES La oo KS, ow ab "fo Bon, te oeoO we ge ge aye a ye Oe he aod wa hePs ween oe be tied iss ewe ae Seve. kL i ¢ See "oy "eH see re ibe a ad he 4 the FR woe hh "BOik. nn " . 2 we, A teto ef sb ke » iy & © & Bw St OeeB oy fo RE FS fs tos aoe ko £G ° po ES at fo fad begoni Pa atte t Cy & C2 Y aad te, ies Sb wieom mo ee Ey a eye SS Beco a ' ae nhpod. ion San, foe Soo os yo : an on agen at a a a3rare oe 2 O i Js Ch BS a eg eee 6 aeot gs Ee @ bw RT Be Mage ao G & & "Eg, eG Ja i keke Se 5 fe ee a Rp pe nop ederat sages an; nn as ei 5 ee ne & BB 2 A ge fg6B BO op we SE & & £ E CS ad on py, Foe a,Be of a OS A «= & E nes Pm. & & BB hdam G te te a a rn ar - £3 Pe a ar & & % &neers a pa rr, he 94 Seat * one pant hares: Pome &6B wu & @ (nn ana c Be te a ae ee aBoe ge fe SS 6 @ © & Bo ge 6 G&G x nnPast ee ape. pn we rape heel: Gr ° a' gn a igre, £% we 4 ov ee % Sere 'Aone.i: 0 Se a Rissa Ce Beet fee Ce Tet a nn a ae "py OBGo ke eee CE m & & B@ & xs a nn nr "Se ao 3 ' oe : ae : Eee a ee fp en a Beye® nr fe er a yee oh £3 hes mod G ne. C= (553a ao & « & 8 LA ge i "em if Te " ®nae a i " . eden. ; 7 a 4 a ; we won ws ee aibo FE ie & me Bee be ue a Go SB iea mri ar oo 2s eB te em a oy ae Je we Ree Be OOSLind resis af os vw is oS ' rn] ieee if. Bok nog py wer th "C3 Bay ws raide o<¢ i oa B eo ow, SS aaio 7 . Sete cel we"r af a ca 8 A @ &2B @&E & kk m teseB Ssh & Be9 @ 9 2 oe BSvane Ae e Shien rae) ponSn is Minot &o gees atWee.TO,ay"<2g'.eSyy setLOF 2023*xIANOSvHigh Court may be pleased to stay the operation of the Impugned Order videCNN No lTSAVAST/SM47/023-24 (A QSSSRS 79 * dated 30.08.2023,including Demand Notice vide DIN & Notice Na TSA JAST/OMTS6/s023-24/1 O58887HA1} dated 30.09.2023 (Demand Notice') and Notices ofPenalty Nos. [TBA J/PNL AS f@7i({ Ne} (023-84 086888758) dated80.09.2023 (Penalty Notices"), pending disposal of WRNo 2d074 af 2025, onfhe file of the High Court.The petition coming on for hearing, upon perusing the Petition and theaffidavit fled in support thereof and the Order of the High Court, datedFE 41S. ZO88, 112084, 12.08.2084, TLR 2084, O24 2086, 0204 2084,O28. 07 20e4 & 12.07. 2024 made herein and upon hearing the arguments ofa3Ms.Jyothi Ratna Anumolu, ieared counsel, representing Sn ChalkSunaranian, Adyooate for the Petitioners and Sri Vilbay K.Punna, StandingCounsel for the Respondent Nos.1, 2 & 4.WIREY PETITION NO: Seif? OF 2023Reiween:Mis Spartek Ceramics india Linuied, Regd. OF Narsingapuram Mitta PaiamMandragin Taluk, Chitteor, Andhra PradeshS1 102. Rep. by is AuthorizedSignatory, T Alani.. PaetiionerAND1. The Addifional Joint Deputy Assistant Commissioner of Income Tax, afincome Tax, National Paceless'E-Assessmarnt Cantre, Delhi, incomeTax Demartment, Delhi, 2 Floor, E-Ramp, Jawaharlal Nehru Staciurn,Delhi?) O03,The Princinal Chie? Commissioner of incorne Tax, National E-seBoasement Centre, incorne Tax Department, Delhi, 2° Floar, EStamn,Swaharal Nehru Stedhumn, Delhi - T1G O03SeeszmSNy3adsyAYx : &t petdian, th;~rf. Respomientsindia, NarthWe&xparticnssbssort oF fhFRROPSas-NeryMe Sarreekwefd asiis2 ¢rs_x3OMSaguenly ssertiral Board ¢Sf india, traeCcDeparirnianteshaS4Sroumsignsraof FinancPatton undeTRS& Assistant ComimusskeSjuaranieed underXesoN.XsIA NO: 1 OF 2023:*oN:mexlay ywichss[meems,weaf \x=fy fhe natur+Constifutien of India, and cons sequently sel aside {he same, pending dissosalafWeP No Sety? of 202% on the fie ofthe High Court.The petition coming on for heanng, upan perusing the Pettion and theaffidavit fied In support thereaf and the sarier Order of the High Court dated.Te S023, POT S0e8, T02 2086, TELS BOSS, OF Od 2Oes, 3004 2024,O20 2024 & V2.07 2024 made herein and upon hearing ihe arguments afMe. Jyothi Reine Anumolu, iearned counsel representing On ChalleCunaranian, Advocate for ihe Reliioner and Sri Vihay K. Runnea, StandingCounsel for the Respondent Nos.1, 2 S 4.RUT PETOUON NO: 32778 OF 2023Sehyean:Mis. Spartek Geramics India Limited, Read. OF Narsingapuram Witte PalemMandragin Taluk, Chitioar, Andhra Pradesh-S1Y 102, Rep. by its AuthorizedSignatory, T.Mani.. PetitionerAND1. Fhe Additional Joint) Deouty) Assistant Cornmiasioner of Income Tax,National FacelessfE-Assessment Centra, Delhi, income TaxDeparinent, Delhi, Floor, E-Raruo, Ja@waherlal Nehru Stadiurn, Oeih-410008Yhe Faneips! Ohief Commissioner of income Yax, National E-paAssessment Centre, Income Tax Department, Deihi, 2" Floor, E-Ramp,Jawaharial Nehru Stadium, Delhi. 740 G08tatThe Central Board of Direct Tases, Renresenfad by its Chairman,Department of -- Ministry of Finanoe, Govt of india, NorthBlock, New Delhi 170 0044. Assistant GCammissioner of incame Tax, Circle 111) Tirupatl, AndhraSern ofocePradesharimentDenvireed "Sey, wt Py tiger, veGe BoSo ars See hens 2%ee t the " Steetspot fooe iff yei ton, SeCh abe £3 ' ree. greego bose Th.roe ee hag iad2 ee)=YY§~ 2%. Respondents¥LOoFax ActmS:PRANTHSthe Assesament Order vide ONNfed GOOG. 2025, Basson ofeee &ae CEoe Seve. 7- as rs wm th &Reed ke "9% ae CAeee ante id feeb Behy Mae a3 . &§fone ee. z ; Eeenn ann ss esoo pe ay "era ye en beesYa ag an an ms)gece on oe bees 7 ers be %ee Bee 8 Bw be BSova vheee oe £3 ex where4 a an aa 4es Wh fa, £$5 a CE %we. ms Hs 5s ie 9 ec Bod Wtene. oA £e 4 not ue a Ch7 '1 Beooe Senge , + 3w 453 CC my REatte png Po woe, or PagYe oe aac me, eege ol ee ee eeis | wg Sh OE Gp ais3] hea ben eG " "i eeehee. one rn ° seos Pid Ce hy OO* « oe. '3tees aa Od parr) fea Seve,My:nmumder ArtNumstae FYPetitnature of Wriioof MarYT.Respondent Na.t §higry230.india, ane3aeroSOrsituian cQe OFa8° ~~::x&{OF 2028*xTIN Ne TRAIASarbirary and ureasecomseqduenty seIA NGaMs. Jyothi Reina Anumolu, fearned sounse! representing Sr ChalleQuraranjan, Advocate for the Petitioner and Sri VJhay K. Punna, StandingGounsel for the Respandent Nos.1, 2 & 4WRIT PETITION NO: 32186 OF 2023Behveern:Mis Spartek Ceramics India Limited, Read Of Narsingapuram Mita PalenMandragit Taluk, Chitteer, Andhra Pradesh-S1? 108. Rep. by its Authorized~3Signatory, T. Mani.. Petiianer: ANDys1, The Additicnal (icin Deputy Assistant Commissioner of Income Tas,National Ffacelessfk-Agsesement Centra, Delhi income TaxDepartment, Delhi, 2 Floor E-Ramop, Jawaharlal Nehru Siedium,Delhi? 10008.2. The Princinal Chief Commissioner of income Tax, National &-Assessment Centre, Income Tax Deparment Dethi, 2°° Floor, E-Rama,Jawaharlal Nehru Stadium, Delhi 110 9>The Central Board of Direct Taxes, Represented by fs Chairman,oYDeparment of Revenue, Ministry of Finance, Gavi. ef india, NarthBlock, New Delhi 770 004& Agsisiant Commissioner of Income Tax, Circle 1(1} Tirupati, Andhra5. Union of india, through the Secretary, Deparment of Revenues Ministryof Finanos, Govt of india North Block, New Oelhi T1000Petition under Ariicie 228 af the Consfitution of India is Med praying thatain the circumstances slated in the affidavit Hed therewith, he High Court may. eer Hates 1% ro per" a a uo aik ts e iz os he panvide> DIN Asx4Ne3SNcHogc a 2 Boo LEto thee sD naoe w bet: bas Mo Ly Da an: id~ © ge Be 2 Ga an an rna an mans) a neen nt ns a mags IBD% a ts (my,BO B S. & aCy OY 3 @ omearticulary ane in ite3on.mepa. vo "eet Getrs yen "en ;Bae £0 oo Sie Og oe Re, &@ B B&B & B _ ge &nn an. a > 6 a oatye a oa ee tis As Ee ies Asnn an ne ne me EEee we o% ee ew al in _i xe CA fork er a os"£4 foes z ca we bee "agerswe re, ee ee rea GE Setdeve 3 fh CS i we UR geehee eh Ha hybvbeing vikrdar or directo8ya8idawif fi{°"N24s&§'8besidesmwad under Adicles 14 and I9{iNo) of the Consituliont:aie a ie mn a, gop, " - cod 5oy UR os oa & awy A BS A se. arewp © 8 ~~ " hi an) anchest Ey fpooe. ; pr 44 as 0% Ae "50% esarea ner "a Devt % hah or te PcieEdel on Wee "f i, fered 3 > whee, tt aeea ; a "Sske , SS pe ry; dh ES$4 net. ts he hes se 7 Pea, of -£ & ma (annage BR & & A me G Bm Eeee ag as ; ; oawt gl et 3 a yaa "a "OO eer 4,ae ge oe BE pewne ot o>we en ay "5, is he. i an fetethee? Sot en th £4 rs ie"e a ed eens Cr Pets steok.ay $83 tS eee£boxeBeea3consequently set asTBAIAST ISMN AT R2020:aDIN No TRBAIAS®weekisadanit * te' tron eG te:yee : anhEas pe ad pain ay a &a fs coed a Che us g%ui t%) 8 ' "oarsB th eB a 3] etfbn om * ney fee ak we heeaoe th CG £ yes,ee ay ee Antes£e me St as is Et adeniiii;iHHiiii;iO24,Semy2at se2and :P20AerhySad=208*Ihe PettSi 7} dais' 30.08ATENreRainaKy3uN4.92 2028, TE 2024,MisCMS&HpesWRIT PETITION NO: 32264 OF 2025Between:Mis Viayaoradatha Agra industries, 6.05, Godavanpru, Godavapur, KankpaduMandal, Krishna~ S27 151, Andhra Pradesh, Renresented by fis ManagingPartner, Mr. Rama Krishna Yalarranchili, Sia Mr. Ranga Rao Yalamenchi.coo PRUNE REAND1. The Income Tax Officer - ward 265) Vlayvawada, C R Bullding, 1° Floor,| Annex, MG Road, Viiayawacda, Andhra Pradesh - 820 0022. The Frincinal Chie? Cammissioner of income Tax, Andhra Pradesh andTelangana, viydersbed Room No: 923, 8° Flear, '8' Block, LT Towers,T2393, AC Guards, Hyderabad - 500 004, Telangana.CoAssessmont Link income Tar Deparment National e-AssessinantaeCenter, New Delhi, Room No: 401, 2° Floor, E-Rame, JawaharlalNehry Stacium, New Delhi- 170 003oS«RES SONGS NSPetition under Article 226 of the Conatitulion of India is fled praying thatin the circumstances steted In the affidavit fled therewith, the High Court mayhe pleased fo issue a Writ of Mandamus or any other appropriate Writ, Orderor Direction, declaring.g. the order passed by the 1 Respondent, we 148A(c} of the IncomeTas Act U88t, dated O86. 04.2022, bearing DIN and NoticeNo IT RBAVAS TIRE RAR 02 2-23/ 1 254d 08811) for the Assessment Year S015om TSRb. the notices issued by the 1" Respondent, u/s 148 of the Income TaxAct Y88l, dated 6.042022, bearing ON and Nollee NeMOAI AS TION 481/20 22-23/ 1 O42 84 570604 5, for the Assessment Year 2015-18)of naturalcansequantily sef aside {x»{ OF 2083:sxIANOheeNypert of the wrisusrouirista¢eeHigh Court may be oleasea.Ye.cate* Raspandey ihenod&recovery, pursuant to ff2Srey<A Siva K.xAPES LOOPhereinWRIT PETITION NO: 22568 OF 2028*xNahweaenrnyir, Venkata Konda Reds&arden, Guritur -ee3. retitionarAND@, The Principal Chief Commrissioner of Income Tax, Andhra Pradesh andTelangana, Hyderabad, Room No. S22, S$? Einar, 'BY Blook, LT Towers,#0-2-38, AC Guards, Hyderabad - 900 004, aeLeAssessment Unit, , incame Tax Depariment, National e-AssessmentCenter, New Delhi, Room No. 40%, 2° Floor, E-Ramp, JawaharlalNehru Stadium, Naw Delhi - 110 003.. Respondens*Noatiion under Arficie 226 of the Conefitution of India is fed praying thalim the clrcumetanoes stated in the affidavit fled therewith, ihe High Court maybe pleased fe issue a Writ of Mandamus or any other appropriate Wt, Orderor Drrection, declaring.a. the order passed by the 1" Respondent, u/s 148Ain) of the IncerneTax Ach (861, dated 24.08.2023, bearing DIN and NoticeNo ITBAASTIF 1 484/2082-24/1 08 1248820h 1}, far the Assessment Year 2019~ TP, &b. the noties issued by the 1 Respondent, u/s 148 of the Income TaxAst, {964, dated 24.09.2028, bearing DIN and NolesNo ITRAVASTISMN48 1/9022-28/1051272890/ 1), far the Asseasmen!t YearS016 -17: 'arbirery, legal, bad in jaw, vold-ab-initio, violative of the principles ofnatural justice apart from being violative of Arficies 14, 19¢1}{g) and 209 of theConstitution of india & Sec. 1484 of fhe Incarme Tax Act, T8817, andconsequently set aside the sare in the interests of jushee,IA NG: TOF 2088:soPetition under Section 741 CPC is fied preying thet in thecireumstances stated in the affidavit Hled In support of the wrif petition, the. High Court may be pleased to stay all further proceedings, including anyarid the"x%3we hdd owSHOT}he Pes3 $areThe petition cam', x2ss.icOLSatsarlier order af the High24 &yXt heTYa3ae eR&i *8S89se1403.8O24,°we">sBIL LOesnd upon hearinaNzCourse! f3SEENaeWRIT PETITION NO: 92368 OF 2023Sebyvean:O07, Andha MP atihinneesAND'adesheesThatana.18marie Tax, Andhra Sracdesh ancOa. TelarcG3ot"x"}3 Guiviu3oeThe PrSO YRESthBsyy» Raspandenysigor, E-Rerip, Jawaharial Mehra"Sescirourmsiances slated in fhein thebe pleased may be pleased to Issue a Wit of Mandamus oar any otherappropriate Wert, Orcer ar Direction, declaring:a. the order passed by the 1" Respondent, u/s 148A(c) of the Income TaxAct, T8641, dated O6.04.202S, beanng ON and Notice No:IPBAIASTIP 48 AR082-235/1 O48 2580S 1A}, for the Agsassment Yearbh. the notice issued by the 1" Respondent, ws 148 of the Income Tay Act,TSet, dated O6 04 2028, bearing DIN and NoticeNoifBaasShiSA4ds V8022-23/106286234a Ty for the Assessment?Year ZO18 .18:arvirary, dhegal, bed in law, void-eab-Initio, violaiive of the orinciples ofratural witicg| apart from being vieiative of Articles 14,790 Na} and 265of the Constitution of India & Sec. 1484 of the Income Tax Act, 1984,and consequently set aside the same in the Interests of justice.IA NO: OF 2023Pettion under Section (S71 CPC is filed praying that in thecircumstances stated In the affidavit fled in support of the wr pelition, theHigh Courl may be pleased to stay af further proceedings, including anyrecovery, pursuant to the rofice issued u/s 148 of the Incorne Tax Act, 1964,dated 08.04.2082, bearing DIN and Notice Noo ITBAVASTGN48 Teoee-SOA SSHS 3831), for the Assessment Year 2015-18, pencing disnasal ofWEP No. 323688 of 2083, on the fle af the High Court.The petition coming on for hearing, upon perusing the Petition and theafidavil Mad in support thereof and the earlier order of the High Courtdated TS 12 20838, S2.GAR e024, 14.08 2084 OS.08 2084 & 12.07 2084 madeherein and upon hearing the argurnents of Sr_AVA.Siva Rartikeya, AdveRespondents.Se8SS OF 2028*RaaNWRIT PETITION NOx*Batween:9a:ThiruvengelaouraLimited, Tiruvengalyeni, Naftonal o-Aapra==mentSESSYeoF3MsWeparlSStadium, New &Respoandany'sSeeFoafition uncer 4&3aPithWwes aie SIE oKIS VAL THX<38stances siafead 9 the afCumANIA, {he High Court rayin Gee cinAit, &oriate. \be pleaged foSYier pasaS@. the orrentsy3Ay Ser yaySO0207p42&usaiedas;seth ghek; BEAL;3No ITBAYASTIPYathe notice issued by the {1° &Sayoy "yyO4.04 208ITBAVASTIG/146 1/2022-28N 0424062384}, for the Asseasment Year 2018 -1.| s arbitrary, egal, bad in law, void-ab-inifio, violative of the principlesof natural justice apart fom being violative of Anicies 14, 19(1Mg) and 285 offhe Constitution of India S Sec. 146A of the Incerne Tax Aci, 1987, aneconsequently set aside the sare in the interests af justice.IA NO: 1 OF 2028Petition under Section 181 CPC js fled eraying that in ihechoumstances steted in the affidavit fled In support of the wri petition, theHigh Court may be oleased to stay all further proceedings, including anyrecovery, pursuant {6 the notice issued by the 1' Respondent, ws 148 of theincame Tax Act, 1964, dated O4.04.2088, bearing DIN and Notice No.:ITBAVASTISMN4& T/S022-23/1 042496830 4}, for the Assessment Year 207819, pending disposal of WLP No. 32485 of 2023, on the file of the Nigh Court.The pation coming on for hearing, upon perusing the Peffion and iheaffidavil fled In support thereof and the earlier order of the High Gaurdated: 19.12.9023, 23.09 2024, OS. 08 2024 A 12.07.2024 made herein andupon Rearing the arqumenis af GL AVA Siva Kanikeya Advocate for thePetitioner and of SrA.Redha Krishna Advosate fer the Respandent Nas. 7 toLemWRIT PETITION NO: 32488 OF 2023Reiween:Mr. Meciselly Venkateswara Rao, afc Mr. M. Koleshwara Rao, aged O8 years,Gco Susiness, H. No. 2-1, ChalivendrapaleniV), KRankioady, Krishna Disiniat~ 829 010, Andhra PradeshPatitionerAND4. The ince\Seachmm £8ee F2AAyawsAnnex, M2O7~stThe Princioal €Sut,Assessment |3Cerner, New 2Nehru Stecium, New Deir - 710 O08RespondentsPelion uiyiin the 3y DXrectian, dectaring.the order pa&.¥ the Income Tax=PBAIAS TPftFe3side ta+.'NNaSOseaquenlTageLykLast[A NO: 1 OF 2028Patition under Section 157 CPC is fled praying that in thecircumstances stated in the affidavit Hed in suppart of fhe writ petition, theHigh Court may be pleased fo stay all further proceedings, including anyrecovery, pursuant fo the notice issued aff 148 Of the Income Tax Act, TSO",dated O8.4.2082, bearing DIN and Notice NoJITBAVAST/G/ 48 1/2022-251 O426884 7201}, for the Assessment Year 2018 -18, pending disnogal ofW.P No. 22489 of 8023, on the file of the High CourtTre petition coming on for hearing, upon perusing the F atition and theaffidavit fied in support thereof and the Order of the High Court, daled{OAS 2088, BBVOZ Abed, 03.05.2024 & T2 2084 made herein and uponhearing the arguments of SHLAA Siva Kanikeya Advocate for the Reliianerand of SrA Radha Krighna, Standing Counsel for Respondent Nas. 7 toWRIT PETITION NOx 32740 OF 2023Behween:Manne Venkateswara Rac, Sic Late MGK, Gokhals, Aged about 87, Rio 4-36-1, Subbaraonet, Tadenalligudem, Andhra Pradesh - 534701PetitionerAND1. Union of India, through the Secretary, Depariment af Revenue, Ministryof Finance, Govt. oF india North Block, New Delhi? Toa)4é. The Principal ce snmmissioner of incame Tax, Vishakanainam -43. The Jaint Carumnissioner of incarne Tax, Ralamahendravaram Range,RalaMahandraverama. The income Tax ONicer, Ward-1, TacenaligudemnRespondents= rystyoe<d by the 2&the prHass3PsWhoaul cravidingeon3fsoYeeke¥8 contrary forary>Ss%xRiPAS ZoeSONAVE! BI:x Betsxs =for Os:'M2a Are of MPsne)percent tax dermanNae:he gleased fo issue a Wrreasons and wihhoud consideringartirary, Hed:natureeeeSte pt £4 Gt Sh 4g i "hse, i rt % ee 2 yeh£ tah "aah uy a a 4 ee a a Sere ae Sane- oe ns) we 45 £ GOW & & Ye LoSLE% ate} nepee, gerd es, oh neers es om aed heer atge yO oe oy te " * 32 wm fe wm Sg Ba TE me 8D amr aeo 8 OE ge & Ee 8 Es aare wagers * io iissed er a eee hen ae fosrn < ae 26 8 4 ge; is tty a a "4 kG fing2 Ks e oe oe ton ee a" nk awe eee tn ae ee ise she gn te Sad + aa yapgp nC a ad eeca 3 Osh ries vr, vonfn pn nn a: re aSG BG wm "ue ry Se gs fete aie oo; BoA ca ae) é co eS nn tie heatoa cae & ws ge eet ie aa f , -ae A cons ane ne mS Be A Mslees. a Chee ge et, ty "erti. loo 'ss ; "24 Se hee a i ae Luk ae oe heee BE mk aE a a oo Or ORan EA ee ED or cco n <r! a oar;a in © am MER 2 Se a; a nn "of ba i rn: > ne oes > ar an oa + aee Be ee & O B® tr & oh,es t) he Wy tu, me me & @ th eepee rie en, tte re gee cS eedPe ee ed x fo OG th on By Ge not oyae titer, ey ene, § ag in ae ; Sort. ?jn Bw g 8 BBO E o.Teneo 'es . oo a Brean "es, ¢ y areee. a bee ¢ ay otto, hoy cond a4 : een 7 A ge en iBbs Y bi Shee git ge fates aes v3 pe cconrss) Ch Aewena re '4 25 tere e gr os 'dpeyon an nan sans o> ee res wea ye Secsrpet to: toe ee : "Apt eon a 62 ten eofogs th tp heed a ore OE ay ' ves "ett£83 rs % ie ees 'eg. cae Pe: Sap wh * £3 beis [ma LP pe *" wh apes eet 43 cA ri the, epee 4 ¢hee wee tani. a i vapee. x a - a ee eneson me £3 "in oe ue fee Ca its oo i 1oS epee, Fina Pas $3 Foca ap A we a Kee Sen gon ve fod oh. napees si, a teh GO fr, noirego AY ae vn a ~ "or, ' ef lex} ' aoeke a a a on ae so co Os ers neea Be 4 es nn: £ psy © &ae ae ne bed ory pa "tee tert CS EY ve ih "her tyB& to Me | go a "a Cy Bee mSnC an ne ard if, oe ee oars)ora ae an SS an OO a Be Oe oe Se ame 8 wy ofS A, by at Oe yey,we thee vee i 3 oosKs and lies on on on » ? og tee eyes, RS rs tiedDy & BH CO wm # FE pe ae gs anees yo ADS Ol, ae eo aS a f.. ben cm 4on Cn nn ne ca a oe Fe oeeer ae oy ce pase eee vate, 83 2 a ry re a Sahna ers mee a a , Te ot Bag ee Sat co haad ty, 26 €2 rn nS ar a) thoe aa ns ae os Cae ge ee -a or a an a 3 ~ mY ge OMa HR RE ion a ns ns . €% Eona ne a is ae iy ee wiea no mn? os mo Eee here cardbe Ws C5 ee A ie Esa 'pe Ch 5 ee a ' Z aee is 8 eG i ie o ; B ', ch «ED & oa et x oe i 4 pe me Ghee a: : i, pn on . ee 3 iy feeae mG a fe meen, st 8G oro 7 signee be ©: lye oe "heewe AG e cag Be 4 m ¢ wy foeES "SS EE hid ax fr he aw ory ee oh pone shea. ; fac _ £3 Ee $3 2% Ps sy : iB pionsas ge Beds tf a as ao Fd a . a xe af $7 tsrs a an ao a 3 bee 5 a oe 2 oeyenre 'pens x3 eee am SE : ae Po Fad . ff re isa 3Meat 9 q en. 'es heer. - agree. fay, nrg4p " tas! eet g % ee " ca) eadme mF te he Boome a i: - a eer Sonne ; x ayean nn an an < a a: nn an ne poeHe wot vag Ch £2 A ne0re €F ben 23 fas laters wee Spot. XSSerat"tsSh2G 12 2083, O1.O7 2084 & 12.07 2024 made herein and upon hearing thearguments of Ms.Jyothi Ratna Anumolu appearing for Sri. Chala GunaranianAdvocate for the Feltioner, SrlA.Radha Krishna (Central GovernmentCounsel) for Respondents,WRIT PETITION NO: 33047 OF 2023Sehveen:Mr Fame Krishna Yeleranchil, Sfo Mr. Ranga Rao Yalarmanchil, aged 83years, Qoc Business, N. No.6-65, Post Offices Road, Godavarru, Kankinady,Vieyawada ~ 527157, Andhra PradeshPetitionersAND1. The Incame Tax Officer, - Ward 25), Viayawada, C R Buliding, 4Fioor Annex, MG Road, Vilayawada - 820 002, Andhra Pradesh. The Frincigal Chief Commissioner of Income Tax, Andhra Pradesh andTelangana, Hyderabad Room Ne. 822, 8" Floar, B Block, LT Towers,1O-2-9, AL Guards, Hyderabad - 800 004, Telangana&. Asseserrent Uni, income Tax Department, National e-AssessmentCenter, New Gehl, Room No. 401, 2" Floor, E-Ramo, JawaharlsNehru Stadium, New Deihi- 17a 603Respondent'sPetition under Anicie 226 of the Constitulian of India is fled praying thatin the circurniaiances stated In the affidavit filed Sserawith, the High Court maybe pleased to issue a WHI of Mandamus or any other appronriate Writ, Orderor Direction, declaringa. the order passed by the 1" Respondent, u/s 148A fe} of the Income TaxAct, i967, dated 27.038. 2083, bearing DIN and Notic No.PPRATAS TEA 48 A/2022-23/ 105 4a 7%aait}, for fhe Assessment Year2078 -1?Fo pee * iy rhs | BS " fbiiG Be Op ER ee fo ge an. nefeces we as) ee * eke Ape hand Tee tS o gi seminee° ors os eeos Pi ewe iva) Soon go ye Uae t, afy NRE te yp ssa& Jf 6 @ SF «f 2 , oh¢ ped m og, 'Gen . ' ees)Fed nn a nS) tes wf 1awe fe Mink "iy ao * f asa An nC) as we be :a te mm fe OREwee "ry ee 3 : a3 re a 7 cae npSepa So a ifs ee ps & aa py ae weBe GL ge Sg EE Bs; we ES wee aeos a eee Gof me Ba &fat - fa a hits a fie'i: ae a a ee C% as an(a fe ch. ne mMwee "ent A d Siow , oa oe S i S Gm BG = mb4 Meee. fos s get:wm tl ee whet ee a a oeHA & © 4% 2m oe A&A Bon,oa tao 0s gear £3] a Oe pe adaa cs; fr BS. ea: eed as a te pg-_ Eb ot a ieee. eee cn iso 3 Senor Khaw ae beep!pod fr NS Hy te ~, os ya fies igsnr a i a) ae fhe Ea eoit Sane cred oe heed % a a vnBe ES te i 3 ty OS[m ante Seca fe "eee i " GR (ae Eo ,Bey, ee eenn ann an ry OF e &reeee. ee os ae q cat eee "5 ore &: m & B, "ffd ey, cn aney Co tie Take EG wee oS ff"4 ay leet @ fe a ge ~aygeee fee i. mS Ch $rape Soa oie Lee ee iS a, 8 ay 7% fet i) a, a; nes)1 aa ey a eo oe oe: ie 2pone Yoo Rg Teo, as es ie - ero. abeet oy Ut hed , ie gp, ivawee Ey . or a sa antoy, Eo eager 30; peg ES ahwee neers, ne, pee can at Pateaa) ce TEE 63 et G & mmong vroge Mine gt £3 on eo oe eeay a os a; a ro ie Re he GB% rs Dated Pe hee © J ges, ae £5 eve ¢of , & 3 wm a nn: awet a : ey eet £75 meee fo eneee a Heet ci57fh 3 o8; be £5 Sb £5 ood / fobs r4 bonane wn ~% & BomSh tA pond i ee yee wy oe es Kb tinh wy wn.a agen Pend, ed ° Kane iy ree 4 ey eat : See eu penee hee GS yh es cr me ae% Be he, bem os O me oF tsaoe tha ies ee ti -_ oft nik * rnd $3oe er ", natin Spit Bot am gee fs go we nn. 03'% we Be er ge L a a) io a nk:ps ra i; a ne an i ) rn anpo , wh HE OD Le Be ge ak: rt a nn.Too nr i+ ane fo yd a BO 4 rap ageee. 4£3. 8 ay aes em e & B&B of A oOfe an oan on a me an" nanee. aes Chow nn soe aK Sebo, is aesga Fay $3oS feee EGAhe Kt, be BErn a eee=, se Gg 8 0wont nr a 0 raapt&,sapyx3reySOYBatyaeee ak F4 6>.>*rLANM A She Kartikeya Advocete for the Pettianer and of SrAWRIT PETITION NO: 32089 OF 2039oP 12 BOe3RehweoonPeesNesPethionersANDwoth_ The Income Tax Officer - Ward 201), Guntur, Incame Tax Office,Lakshrouram Main ¢ Noad, Guntur ~ 582 008, Andhra PradeshThe Principal Chief Cornmissioner of Income Tax, Andhra Pradesh andIsTelangana, Hyderabad Roarn No. 822, 9 $" Fioor, B Block, LT. Tawers,102-3, AC Guards, Hyderabad - $00 004, Telangana3. Assessment Unit, income Tax Department, National a. AssessmentCanter, New Oelhi, Room No. 404, 2" Llsor E-Ramo, JawaharlalNehru Stadium, New Delhi - P10 003.Respondant!sSatiion under Anicia 236 of the Constitution of India Is Med praying thatin the circumstances sieted in the affidavil filed therewith, the High Court maybe pleased fo issue a Writof Mandamus or any other appropriate Writ, Orderor CHrection, declaringa. the arder passed by the 4% Reanandant, us 148A(d) of the IncomeYax Act 1881, dated 06.04.2022, bearing DIN and Notice No.ITBAYASTIPI 48 ars §29-38/1042544838(1), for the Assessment Year 2015 -18andAct, 19881, dated 07.04. 2022, bearing DIN: [TBAIAST/S/448-1/20e2-99 Oa287 238101), (DIN issued on 09.04.2022), fer the Assessrnent Year2018 18 as arbitrary, Negal, bad in law, vold-ab-inlic, violative of iheprinciples of natural justices, apart from being vi iolative of Articles 14, 19(TXg)and 285 of the Conalitution of india and See 1464 of the Income Taw Act,1961, and to consequently set aside the same in the interests of justice,ah GourtBaa tardaS:ee&RSrecovery, pursuant to the natios isdated OF O4 202, bearms®{ OF 20235suri may hePattionss&otxcirearistances stated in iheHighIANOwe wegees ome: 7Oo hy Se cd eehee ie ees Sorc BOo, het h a4 Ce ane.a wo hee & ieoe Zo pe see ae 7fe te gh se oS Zre '3 ogy aot ed %wee 3 fe a &% amets 3 Mest a bad :e 'A a ae th. as BaaAd Posen ae pe"ee wy Bae te afees kK Cy yeoes 4 eo,oa ie neat msig he ea ba keSs go i Ssis a Me :2 8 fae @ = fmo ke 6 Cb gh i ie eeane i) i rs ie oh.po "GA rr ne) Ls aee ee if .cs, ae ft 8 oe we EsPa . i gene: "oo £ %y Sore seer a Jhonfa 2° a - £%" za fey ere Pe it breee vepeep Ly, eee £0. "P re *a fee he Be ioe Qe <fef Be ey te UES ae oe rBe ayy See oe ey, Be aesoo a SORE tf mS oR pea0 ban ee a oo eo Sonat "gf e% tadSee ry iy a ee ee ALa ome EG the aed ee - wg.o on es "a its Ay, agen ae feea ae £4; , ear, eg: < sagen.@ gg & bes ae Py "3 oD Ssoe 'aga a a nr rnOe od ---- Bi th43 ad LS . Hs, , LE Meeray of Poe nee ,$s My we iba ee Ce pe Gy, a ee. <8' % iad ny, "hy " : ee,ane co ae eh . 'Ss se 8a ad of we es an asete. gene. he * ae yee thn fn oei ae ba Py a i, ie o $e avonfo OG a Hen} ifs ote "E e" Mh pee ;ern weg yee 4 A w at a pe ge nee"red gee Oy a gy CE & %m Bo woh o i eG eybin, Se ri ag oe A £%im Be o 5 he Beftad oon a) pe a6 feed " _ a % fea al ol? * ae Fig or eo Pas eh,capone + be eet fore tes "FR Pecane apace tats; oe ', %fo . cae f 3 ap wn e,m ve we 43 OE oe fe ie3 tae sown ty , ape Badin type.wees ins : rm 4 pa ens s és5 ae mg J me TBOE LB aes boon we 4 a to £4i nn oe OO G oSrn ae ee ko we se® g¢ £ m2 BS os= eG mE > - elpe SEE re OmN Wh Bi i eARespondentsBS oy nsRoom Noaw Chall i,:Syeryer,<ron39Setifien under Article 226 of the Constitution of India is fled praying thatrn ihe circurmetances stated in the affidavit fled therewith, the High Court mayoybe pleased fo Issue a Writ of Mandamus or any other appropriate Wii, Orceror CHrection, declaringa. the order passed by the 1" Respondent, u/e T48A(q) of the IncomeYax Act 1881, dated 29.03.2023, bearing DIN and Notice Neo.ITRAIAST/FA AB A/S002-23/1081622815C)), for the Assesament Year 2079 -bh. the notice issued by the 1° Respandant, u/s 146 of the Income TaxAct, 7881, dated 29.03.2023, -- DIN and Natice No.ITBAYASTISN48 1/8022.23/1051622654(1}, for the Assessment Year £078 -aoieas aritirary, fiegal, bad in law, vokbab-initio, violative of the principlesof natural justice, apart fram being violative af Ariicies 14, 19(7 hg) and 209 o ofthe Ronse tution of India and Sec 145A of the Income Tax Act, 180%, anc taconsequently set aside the same in the Inferesis of justice .IANO: 1 OF 2023Pafiien under Section 187 CPO is Ned praying that in iheclroumstances giated In the affidavil fled in support of the writ petition, theHigh Gourt may be pleased to stay all further proceedings, inciuding ary--rerecovery, pursuant fo the notios issued by the 1 Respondent, u/s 148 of theIncome Tax Act 1984, dated 29.09.2083, bearing DIN and Notice No,ITBAVASTSN48 1/8022-2a/1051622854( 1), for the Assessment Yoar £018 -20, pending disposal of the Writ Petition No. $9219 of 2023, on the fie of theeen came qHigh Court.The peftitien coming on for hearing, upan perusing the Petition and theaffidawl fled in support thereof and the earlier Order of the Hi tah Court datedKrishna, Standing CounsCAAANAARANANA33229 OF 2023xCIWRIT PETITRON NO+oSatweenAna Disinial ~Pattioner=AWNzNiaayawada, AnHSYY E-Rarng,&ANDGraces}8Oo? Andhra1}, Vlgyawada, €aera.t2. | he AgsistarPradesh,*esAIPRIDUTSIT,yawads -4 Tre Cariraloa'N=VAx3The Prncinal Comerca,3£SreesPeedyaamt3~[Respondents$Xa™ RespancdanSecretariat SuldingsoScreeiN and Noaticing DIreNGat4 xAYaenea wetNo ITRAMASTISN 47/2023. Da OSe04Se1 71}, for the Assessment Year 201617 as arbitrary, flegal, bad in law, vold-ab-initio, violative of the prinaiples ofonatural justice, apart from being violative of Ariicles 14.7&(1)(g) and 269 of theConstiutian of India and Sec 148A of the income Tax Act, 1957, and teconsequently set aside the same in the Interests of justics.IANO: 1 OF 2023Batfion under Section (51 OPC is fled praying [hat in theccumstances stated in the affidavil fled in support of the writ petition, theHigh Court may be pleased fo stay all further proceedings, Including anyrecovery, pursuant fo the order passed by the 1 Respondent, u/s 147 nwSeo. 1448 of the Income Tax Act, 1951, dated 16.08.2085, bearing DIN andNotice No (TRAIAST/S/147/8023-24/ 1088543817701), for the AgsessrrientYear 20178 - 17, pending disposal of WPLNG. 33228 of 2023, on the file of theHigh Court.The pefitign coming on for hearing, upan perusing the Pelion and theaffidavit fled in sugport thereof and the earlier Order of the High Court dated=xSF.12.2028 & 12.07.2024 made herein and upon hearing the arguments oSiAVASiva Karikeya Advocate for the Belifioner and of Sn A Rache™~Krishna, Standing Counsel for respondent Nos. 7 fo 3.WRIT PETITION NO: S323 OF 2023Behe:Mr Venkatat Ratteiah Medisetty, S/o Mr M. Koteswara Ran, aged 5o years,occ. Business, H. No. 74-14-49, Krishna Nagar, Viayawada, Krishna Disinct -820 O07, Andhra FradeshPottionansANDsages4 Beds a hon f th Poke Sire lepine 5, ay Pee "Store, aay nape,ot fe B 2g & ¢ BE & 6 fe of eRa we yr yr ee 4 tyre, oe ef athens eee: Sie go Seyee te es : bea bese oe & tee OR Whe bt rs pee een a ° ueny ae 74 $er BS on 'ease ef r% we ed Kahae oe ae aA res nn Pe me soyei he Bo at ee A ee te a a en 8 be Dp eeOe . an alty, "ate faee, 'Sines on. : a a oe 4 ee cng bee. ees poses$ veces ae "ss ; A "fe " wooik oe weaong ms ' Reed bee " vn,a pai . @ 4 eo oO me Be eB Oo tg bendoo apne is feng we. teas Pi. $ oo, wee, 7 ee "s, : a eheed aod we. 4 za GE oa os oe ee ao OLA ty frm. a anon m th wm Het SaaSA Be ' ye "F Paar 7 on ork ", % ee maean ES fake a ca a noc fy ieOS ey aptng wi i ' 0% aS fee apy gy tee tle aue oe ws fo ee Gomme Gm ow fr YG B ms "fe ee ORBo & a 8 ee as SS ea a a oy Be » be ®we = 3S ante ae igs bee OH, rs en nS: 2 8B wn &mee er 6 Ae a oh Be ae ea? be hy oOAy mare g te OR / an a1 on a a ss) hc ep fee aa hae mS a one aa wo de gw. 4, as Ae 5 mA ian joan pe ; ihe asad we . 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Meeks pee esme pet, OB f% Th eg fe A aged iy ik at we EG% es bs A a, " ee ' 7 chee aeEY fy ke OK wee weet Ey eye *e ee ie te OY 'fe age nk oS fe gee an a A coe? ce wee Seea a oa a) Sr 2 Fe &@ & te FS ory, 2 ee rgAe ee yore oo ge ES aa teen, gape ye, ot ne 'dt EN ae bape, 3 tem ee(3 ee oo £ - ; Som hy ee CS GER gee £ x Pn, Sa CSpen CD 0 bs a ee ee ee no eT eeie OD TG ab 'G ta a as © woea JB te as sn a ae aN es a 4S 8 OoLy ; ge EY cn aia y RS . bee. te 1h 1 7 an oa eeAk : Towa 7 ee agen. &% S tok ently oe : oe ws ' ts x where ohCon hese Gooe: Cs te Phased = verte. EE "ye [wa i oa rs. ae ; peas 'reeod ws ts 3Pires a nn Ks tS i ae ne i a ne th, gepg fee eo IG BE & me bh » (3 32 26 nr a: awh te BO & of ie foe me 6 Bm SG wy = SG. msoe BS % ; Oh gh a Ut , th EE pe ee = ESSen Coe 7% raed "Tet. hen, BG foo £ £5 Daan "ery eve "e% Lees oaes ae Oe : "eer Ld ERS z ge heen a co een ne 2 Poe teneey aad We Mot ey : fae: tE3 % on ay i ie eed Be Ra a a rw: nn ca on me sma i: Sn a rn a id 90 ee oe~- - 2 gg 7, ie G 2 8 & gf St = Bg OB oe eB mFbee ry S a teeta fe a 7 ee: bores kane 'agree . 7 ' ney ok . we ah)GB te Bw 3 fe eG ge on rn ago vt RD GP o£ % es ee ne ese: on kee h Pia to honane ee Gf eee eo a . 4 ned oe bad a w wv pe fs teedOn Pa soe a a rt Psa eee: TO £ ge EBS ed Mi fe ,BH ber. ss wy co tH bana ww we [an pr 5: ates few aut 4 en, ; [ae 5 oe See ae4 , Gen. hye o ees as $37 on on,wo Dm wt eB ~ Oe te, te ge ibe om £3 "a th5 3 Be q hg crs 7 ge pe rn) a "ie " atGe EB te Am Se Se & BS es ee ey Ge om,"a Be &@ # e @ 2 oe So OG Db wt "s ca o Go _ ie3 ie hens a ar > ros te te we Ting ae age a :. % g * Fay A whe eas af en r sasa on? & a oo eS ee 'ih & 8 BB we GS OrBneed. eet"yfthe ConstifutionePatiiaOe¥.4&~ 19 8 arbout3h&>8hyveor ENaia NOyenYear D018 -18, Pending disposal of WP 38292 of 2023, on the fie of the HigmechmeThe pefiien coming on for hearing, ppan nerusing the Petition and theaffidavit fled in support thereof and the earller Order of the Fi gh Court dafed27 12 203 & 12.07.2094 made herein and upon hearing the arguments ofSN AMASWa Kartikeya Advocate for the Pelifioner and of SrARadhaKrishna, Standing Counsel for respondent Nos. 7 fo 3.WRIT PETITION NO: 33847 OF 2023Between:Netaraien Qbulaguram, S/o. late Ezhumalal Mudatllar, Aged about S8 years,Rifo.122, Pudikuopam Pucikuppam Vi, Karur Post, Tada Mandal, Nellore Sad404 Andhra Pradesh.PatitionerAND4}. The income Tax Officer, Ward 1, Nellore 24-8435 1° Floor, GT RaadNeligre, Andhra Pradesh S24 00%2, Assessment Unil, Income Tax Department National FacelessAssessment Centre, Delhi3. The Union of india, Ministry of Finance, Deparment of Revenue,Represented by fie Revenues Secretary, 128-A/North Block, New Daihy,RaspondantsPatition under Artine 228 of the Constitution of india is fled praying thatin the circumstances stated In the affidavil filed therewith, the Nigh Court maybe pleased foa issue an order, direction or wri, more sea in the natura of Wri ofCertiorarl calling fer the records which resulted in issuance of impugnedede+e;agiafeesa[woaes&heeyeexyteheaOo..Zs"E,Le<<cihhuenfly quash the same as Hiegal, conirary fo provi2,EsOOa xSechanuyrderPailfion=May be fsurtHigh Cimpugned Order daal :Seok447 read wtihABHPANandSoe aNWARE*S-24/410AY PyFew20fe"yaeofaziSAAS T.ayekoN§38yexParnes;3athe Te of thegry oFS:Eyon carrndavit fled in sunmson thers$RThe get"&OF 2084 &om oyteAnt heOne4S. 20.Pg, QS 04 20Fan:SeOhooY halurdorPetitioner and Ms. lswarys, |VihayweSandingPunna,fyWRIT PETITION NO:SebveonS80 OF BORd:*s ANMAHATSeddyrsgarRrahrrianPetifianearwoodsThe Union of india, Represeniad by is Secretary (Revenue), Munairy ofFinarnee, Department of Revenues North Block, New Delhi - 720004hsOERThe Frincigal Commissioner of imoame Tax, Guntur Guntur DistrictThe Income Tax Officer, Ward-2(1), Guntur, Guntur OistrictaaaRespondentsPetition under Article S28 of the Conetifiudian of (ndle ia led praying that in theoircumgiances sigied in the affidavit fled therewith, the High Court may be pleasedto issue a wri, order or direction more oarticularly the one in the nature of Wnt ofVandana ae ITRBASASTIF A SBAISCNYV202 1-22) TOS 1063845) datad18.03.2022 under Section 148A {b} of the Income Tax Act, TG) and Sassing iheomisaquent ordar under Section 484ci} of the (TA bearngTYBAVAS TIF NM GSAO022- 2104 28S4 7 O201) dated OF 042022 and notice underSeation 148 of the ITA bearing ITBAVAST/SM48 Va02 2. ZaMOdS6 7408809) datedO98 04 2023 passed by the 3° ee ydent and ihe consequent Shaw Gause Noticedated 21.18. 2083 bearing (TBAVASTIF IM 44(SCNVS023-24/ FOSSGGHSSAT) issued bythe 4th Respondent forthe FLY. 2044-2078 as being aritirary, egal, unreascnabie,in cantmavention of Section 1454 of the Incame Tax Act apart fram being vidlaive afoe.the principles of natural fistics and Aricie i4 of the Constitution of indie and<consequendy set asics ihe sare.iA NOs TOF 2084Fatifion under Section TS) CPC is Med praying thal in fhe creumelancesstated in the afidavil Hed in support of the writ petition, fhe High Court may bePiessed fo sisy the operatios of the HTBAVAST/PS4SACS¢ ey -S2/ ie TOasshC} dated 18.03. 2022 under Section 1484 65) of the Incame Tax Aci,TQeT ard passing fhe consequent arder under Section 148,PRAMAS TP AGA O Lek BOREAS) datedAQ Fi 4 Nee eS eS ; aemanetarye far38 04 SORS pee by the 3° Respondent fox:<yayaioy2.03.20848oaroTA, Pending disposalRSgwyfo 8datedeyakearation af the Assessment arder videSent Nos&8288 QF 2084a*z3 OF £024SchononweiA NO:aigh Court may be piaased fo skN>WRIT PETITION NOBohweanunder¢NferhdheedsottvantRoos*. The income Tax Offer, Ward 21}, Viayawaca, Central RevenueBuldings, 18 Floor Annex, MG Road, Vieyawada - 520 002, AndhraPradesh.2. The Principal Chief Cornmissioner of Incame Tax, Andhra Pradesh andTelangana, Hyderabad Roam No 882, 9° Floor, B Binck, LT Towers,HR2-3, AC Guards, Hyderabad ~ 500 004, TelanganaAssessment Unit, Income Tax Depariment, National e-Assessmen!SanCenter, New Delhi, Roam No 401, 2 Floor, E-Rarns, Jawaharlal NehrusHlacium, New Delhi - 17D O03.RespondentsPetition under Article 226 of the Constitution of India is Hed oraying thatin the cirourriatances stated in the affidavit fled trerewih, the High Court may® pleased fo issue a Wirt of Mandamus or any other aporooriste Writ, Orcleror Direction, declaringa. the order passed by the 1° Respondent, u/s 148Alc) of the IncomeTax Act, 2961, dated O3.04. 2082, bearing DIN and Notice No.ITBAVAS TIF AAS Ale 022-23) 10424567070), for the Assessment Year 2075 -16andb. the nolice issued by the 1" Respondent, ws 146 of the Income TaxAsi, T8864, dated DIO 2022, heanng DIN and Noties No.MPBAVAST/SM48 2OkS-23/104ea57 3181), for the Assessrnent Year 2078 -WSarpiirary, Hlegal, bad in law, vold-ab-inite, wolative of fhe principles ofratural justice apart from being violative of Anicies 14, 18(1 ia) and 268 af theCormstiution of india and Sec. 148A of the Income Tax Act, 1861, andconsequently eet aside fhe sarne in the interests of justicea a SG £ & HBM a a a 2oe Be ee Ea rhe, EEass C oe het paed ar weed 'ete Linne,P rn Se rn: a ae atEo te 5 a tog esar in se. aor nn rn ee;7 an Kg ee aad sed wh vue aren. "7 3i yet EY £3 - ie geeod eS ee "ay oes & Fa % ea i je B is pa3 ae OE co ad rn an a neee 4 we 5, ¢ we % 4 és Fy6 8 BG yw Bop & "2 & B&B & ££ Bge eS e £5 a cy fe @ fnem Roeed meek, Bid ear nat? Lone oO Jove. xwy Og @ aloe. heen, 2 we a nghe "4 sveaee ;fat a poe gs oh. 2 gg Bo menee cae een - od tt vie Fat gant : eyx m 4 a oa - 2 a cae ee Ye ageety ar; a oe eeeae 2 Bh me Bw ££ oS eeeb BE ee he we fnLs - te ewe renee: Lh 4 7" an ; eon ;mm O08 & Cy Bo ™ m 2 o 2 eBws © 8 & Bg a a; Gein re, ante te ioe Sa Sa sper 5 rai oe gs Bf TB Oh OEE SDeene Swe tp yw. " Ema "oe acca ndtren Cs Sores wey [on <9) Peal rm yas eeeae vycae A > a SOR * EY me i ee:the ° a wg heAy a we nee. wy " hd coali Gh &, @ "a ve a + i A ss nrrs a a oa a re a as anotras a ie (rn, S ; orUp Oey i cd pos Set petty fy Gb ce¢% pee the wae ae 'ge "nee, , ° 4%'al ee es ee ar "oe in rn a 7 ign rss a ne rr iC er ao wy GRbebe Praee iy an ne a <aoy a nn i, a ee ee sowy OE Be TR A os a ne ns mene:is eo renee Cg th} eh pe ce fd Ke weenySheer pone, wee oped, Myre. eee peer '¢ #ios Lene C2 ZS nyt i a ae %ws oe e%, Nal awe "Ys, Mee, ra on,; Sn, EES oF, "gh Pr Net aeapt wee Bon) 17% cis ve * Fs fs ii seaae ie Sod ust ay been osis . iewe oh ih 6LY fag a an oo oro eowy 8B A ae an nS aan nrapo "4 vies 2 ine ipo oA Ww tf3Po os a, 4ie 2 a s g Be BSpe th ;" reat of i bipane si . te. ver.oo & s Boeo te te fen a ange We tt ' Ce6 Ge be oh. wy, We Ee eax eee) i 'ng ce ats we as wewt a oP "re. ¥ ni,ho «e & oe bee3 ie a oe on i we 8heen ia t, Po 8% th ' sone# & ee 2 were habe, "eon @ Pe 63 oya aes 83 Ba Oh fo mebat " pone. $i @ "ip " wee. ra1 OF 2084n§"8Yar Act,come&PstoSSFY,AS{S, pending aiA NO:XMahrecowinirBe;arex.PetitionerVeet2 OFsessmentxsare ¥bex~ngASJepartm= % .WRIT PETITION NO: 3RehweanAND3. The Principal Commissioner of Income Tax -1, Visakhapatnam, 2°Finer, Aayakar Bhavan, Daba Gardens, Visakhanainam - 530 020,Anda Fradesn.. RespondanisPatitio: under Ariicle 228 of the Constitution of India is Hed praying thatin the circumstances stated in the alfidavil fled therewith, fhe High Court maybe pleased to issue 2 Weit of Mandamus or any other appropriate Wnt, Orderer Divection, declaring { the erder passed by the 1" Respondent, u/s 147 rwSec, i44 rly Seo. 1448 of the Income Tax Act, 7961, dated 20.77 2028,bearing DIN and Nofice No. ITBAVYASTIF 147 /2023-24/7 0980589847}, far theAssessment Year 2079 - 20 as arbitrary, diegal, bad In flaw, void-abdinita,Wolative of the principles of natural justice, apart from being violafive ofArficies 14. 190 Ha) and 265 of the Constitution of India and Sec 1454 of theincame Tax Act, 1961, and fo consequently set aside the same in the interestsof justicePANO. TOF 20284Felton under Section 751 of CPC is Med praying that © {hesiroumstanoes stated in the affidavit fled in support of the writ petifion, theHigh Court may be pleased fo stay ali further proceedings, Including anyrecovery, pursuant fo the order passed by the 1" Respondent, ws (47 nwSec. 144 rw Sec. 1446 of the Income Tax Act 1981, dated 20.71.2028,bearing EIN and Notice Nos [TBAVAST/FT47/2003-24/1 05808838804 },pending disposal of WLP No 4292 of 2024, on the fle of the High CourtThe Petition corning on far hearing, upon perusing ihe Petition and theaffidavit fled in support thereof and the earlier order of the High Court dated.WH 2os4, IS OO.L20s4, B06 Sed OS OF 20e4 & 12.07 2024 made Aerainand upon hearing {he arguments of SrLAALA.Siva Rartikeya, Advocate for ihewwa StandingseedBeatyNntavessASH GEx<nsfor the<Ny%,Hy©6WRIT PETITION NODeparmentHatwoanbeen a ee ay hE teyes ey a is Be ty £ £&ba f oy ye 3 po EM pes ; Gokord a fe fe eo a oa ae a eebro ; 5 "ee os a Saree erebes iB ) og gut " Ef ge OF Bg BHoy fave ye "ee tet ed ger Senne 'et a SysBS Bee oe en ee x pocee Fad Soe more, " ieee eeees "foo es $i i, io £5 oe wegen. ee cet gibt, petead a ce as P at a wn o oe, non "E%--Ionoohees 4 ce my we bane ey cA £% oe ee?bs £3. Ging eos a ig a oo Oe tyge $ oe a, i stl wg Pa if on e we oe paa ' me . fe el we ay vgn, hg Rig besGB Ge thd Ch. . a t¢ te Ege i aneey Be oe , oh ti Be ; te ao &a rors, GF o" Fae £25 x ee adie wee "y Bi ce es: 5 Seve ipi the saat Sona "of aA weeds * "row £% aft eyte pony yo ys a, a Ese: ee at bd" bh EY Sy atte i a o30 oe ie bosswo 00s, fag t3 £3 "aw a ae onal thoes a pee -tS os a ke we rsi Soa ras oe 'neinn ia be beds eas be . "f a, L $4 in aa ge Px, el PSee = Se eo ¢ o We ge oy ce; aS re ok ne 3 eo Rie re s bees varbias Cpe An <n: a <a tne Ay DB oe ttoe ed ber oe em mS@ : we eee oh * 4 nao Sigh Swell& ge Ss sn rn Peg oe ba ie bbe tetay atte a anes on vheee, ; <8) we bie an i was «=O Se Ge, We oadoF ots, ter pon ty syeee nh ay 7. oo he G Can wep gee ms "ont waren fee ibere we Le, can: ay TS a Co eeege te Co me oe oSi oy io bo tS Ce thee weeaS ea ° i an: ca wa wy i is eeos 6G spe, "eee bas a) bees Cag #9 rm snees a2 gee aebcd we some fal oe co a ae Bay 3on 4S on £% n ag " 4"a fod wh Be Sere po ow ase Gy C4 me tsi ze eit: Hs LA ee "el sape Me ge i.f "f - py ' ee a 3 a ee ga ae ae Seo trey rer£ sf agers oe 4. Seg? fis, wa £ Aret ;"e Le. gin or ro rs cares an moe aewey np PH t3 ee re "ag ers | nS, tom EGSaa ea aes oe ee a4 % " 4: eed 452 0 foe0) mw MS, 624 ha Oe ; sijee ge rn edOo ' we % tf poor ced ¢ re 4ste wg He OR ee wa @ & sipoe ee Bea, . LE tooo, app "etes we Se, a on a an aro es aeCf = BB a ey Ch i oO xfpasos "hone L ae a cae 2 3 Gag tet bine TA Pek,aa " tne rama Fr ayaa esa° 4% rs C4 po pt, vy back Se Ly oeme the rr rd wy wngee oe , ne eyes, net oo uh. F oc F 5 i 4 jys we > nr arr BR te ch, ie; ies Mm " - & a "ee Ie ES Jye 8S ae an 7 mn a aan wpmgene i rs, ord Ere) bee eae ia * ae Geet afé press nd oF ened £85 (SG dood. ° dows ra ae seeed pert os 4 wenPe. 'ee a Ko (Be BE " PO ry TS, % weg a a ee ee Me OB OF ee Fogoe eae a ae mes me te Wg eGton i be A gwe Oh ber @ Et Soy B oe G& gea: pag Be af on SR Go eg, 8 &@ & &sips tage oo a & te g@ & & ew eb & Eean ps ben * ed ' "sna ae Ea) we £0 A ef lonee % & ee a ee wd eer BSa ORE eR ke fo & beg =» ger tye & Es © ean, o Box 'es weit wt" Sora Te, YS i pr sas ae $5; pe eed poryh wise fig a dee "ey ee& . oe whe tA Sth BG Eh fA Faia i er G a)Sune re ay oa ron o one y yi i : a % oe onteSeog 28, gone aS x % Pea y, .KH here rene "pees. i, 'ena ; % 466bat bee OS pew He 6~S27 10:ee3hesb. the notice issued by the T* Raenondent, u/s 148 of the IncomeTay Act, 1961, dated 88.02.2083, _ GIN are AMioice No.ITBAVASTISN4G T/S022-2 2 10ST Sk TTY? for iheAssessment Year 2016 -1F arhitvary, ilegat bad in law, voidab-initic, walative of the principles of natural justice apart frambeing violative of Articles 14, 18(1Xg) and 285 of theConstitution of India and Seo. 148A of the Income Tax Act,aside the same in the interests ofee{964, and cansaquently sejustios;[A NO: 1 OF 2084:Pefiien under Sectien {51 OPC is fled oraying that in thecircumstances stated in the affidavit fled in support of the writ petition, theHigh Court may be pleased to stay all further proceedings, including anyrecovery, pursuant fo the notice issued by the 1* Respondent, wis 148 of theIneame Tax Act, 1961, defad 28.03.8023, 6TTBAVAST/SI185_T/20ne- 20ST 744 70, for the Assessment Year 2078 ~17, pending dispasal of We No.4298 of 2064, on the file of the High Courtgearing DIN and Noice No.The pefilien coming on for hearing, upon perusing the Petition and ihebetaffidavit fled in support thereof and the order of the High Court, dated{9.03 2084, 18. Od Pood BO.G4 2024, OF OF 2084 & 1207 20ed made hereinand upon hearing the arguments of Sr AVA Siva Karlikeya, Advocate for itePetitioner and Ms. iswarya, learned Junior Standing Counsel, representing§SriMilhay K. Punna, learned Senior Standing Counsel for Income TaxDepartment for the Respondents.a4340 OF 20242sWRIT PETITION NO:Between><years, Ho-7, 82Macetmyapuram, VilayawadWharSe. FeinerAND1fTh,AACS,2mie. Respondents3 oe.asseo Re ha Satos&r Arte!8a>3UPPettisesanWhit of Ma=oyxmatureTO SOS videanid the coocsxstax Act andohesIANO: 1 OF S024:minor aBAK,:xtoee)aedHigh Court may be pleased to stay all further proceed edings pursuant to thenotes ufs 148 oh 19.04.2028 of the Act vide ITBAVAST/ON42_ WeGRe-2IM1Od2TIBSHGI1} issued by the 1 Respondent(JAQ) for AY. 2015-16instead of 3" respondent(FAO), pending disposal of WP.No dodo of 20484, onthe file of the High Court.The pelifian coming on for hearing, upon perusi ng the Petiion and theaffidavit filed in support thereof and the earlier order of the High Court dated.WQO2 804 18.04 2084 OS OF SOS4 & 12.07 2024 mace herein and uponhearing the arguments of SrLAVA.Siva Karihikeya, learned counselrepresenting SrQundu Manmohan, Advocate for the Petiioner and Ms.iswarya, isarned Junior Standing Counsel, representing Sn. Vihay K. Punna,leamed Senior Standing Counsel for inceme Tax Department for theRaspandents.WRIT PETITION NO: 490) OF 2084Between:Ramesh Manillanalll, Sic. M. Nagabhushanam Aged about 65 years, R/o4e-JSF S)} Thurpukanys japalem, Ongole, Prakasam Se5001 . Andhra Pradesh(PAN AGSPMEOS5K)PatitionansAND. The Union of India, Ministry of Finance Rep. by iis Secretary, 166-B,Narth Block, New Delhi- 170 004income Tax Officer, Ward 1, Gngole, Income Tax Office, Roshan Plaza,worepoSth Line, Rar Nagar, Gngole, Andhra Pradesh - 523009.3. The Principal Commissioner of Income Tax], Income Tax Offce, RalKamal Comey, Lakehiupuram Main Ra. Ashok Nagar, Guntur,"Andhirs Pradesh ~ 8S2004 National Faceless Assessment Cantre, income TaiooeArnaevoteweee,tH.teeeeCA£%SSMinistry of Finance, Govi. oftasks wi spotf "ey KS Ge "ee tkeee ge Oo Bom 2 0 to ts besfees pees be its : os ae ay thd rai we bere 4%,ty : ye, eat wine EA Ges a aa % oeES bee ENE gees and oe BL"le pr an sed oe. : bene Se Cs) 9 Peaeeesee]a 8 a a en ye Seg ge aoe wach ay 3 % m3 "gry, ae no a cae) oo taeoe wim EG oss 59 0% oh y ge : othe Brort ke 'oe ¢ ie band aa a yok Sane cca Seeom one. sy Soci G e + aa ays aa 6, my oe totere Ye % ens, ns ot, > aes ed2 ; 5 3 ae hs ",wy on a , oy ach we SHB . | ohhiA Co bbe an on 2 a he Be gree weeni ap on free ony : ysa cw © @ & Sn ES ay bhEe ' masses Recs pies "he creo 83 ae there am; 6 AR RS ga deHe a4 re) r% ee ce ge i gr, _Bos [om = aS an me opmmn ot ae a . oe binvoe Ee a Em Ba "co ee ae al ogee i "go Se na Ee om BB wee cy stPred 5 sapere o os > 3 Me Otsy, Toe ES ' Rey igh ton 2 weRees on ex o~ 4 BS sped: Es pore hace Mgcy BSB £& BW B & amA ge nn. a. a anne s . & eG aco 8 BB Oe "~ ee CP sade, ES we oe % . st : ben, [ansfo a a nn) a as cs a ¥ 4on e% fas! rs atte 5 oe: tee, as ee a nerood os EA a A a nn geae gee 12 oe eeeR ee , . gy BE BS SSthy on a me yf "bY oo a py 2}te ron ~ ag OB a ce ayae Apne cane " oo anit wale odfee Te & yee ORS oy i e eeneo a es oy mG © # SB kh. chLo an ne Mie OE _Sas & 8 ge & o e & e g 2ge Bee pony LI cy tS Ge oA teewhos Ch tok 7 re a frre me re ted ee'hene [any ais a cae Ob ee, wre : we eK eotemo 8 4 a A ie - ids Where ot a a 'heeSaat wn Pail ae Fat tere 3 "7% 'ee oo oe 'ad eeeraven we ¥ pa % 7 % 3tgp ah B® ge 2 & ke aodPb pow Ca, tegen ° baa aoe a "oS oe thean B "eet Bo pee wm CF fogs £3* ane ae me ms G&S cA ie ie 'a Go @ oe a <a OE :wie ey Sen te oe es fon t ae dl cad thes8 es 3 om pe bevin Be oe nce "ge i bes my Ofgo og Chang en o wD uy Ghee. " sheeos a nr "% 2 8 & ey ipsi fm 8 ee an: a: ea egetbe 1B je oO " . wee cee Te ieG & oe om gf Gh fe4 ORY ge Fa : Eo ye me DS , ey fedeCG & a a | a a 5) o (Ghsy h a ran gy HB wo bh iewt he a (4 ; g Fa 4 , en :ors : mo Bn ue £3 tree Soon oe os ps B ae wyge BS 5 gery Ion Biood re t a ospe a "4 gS & wg & Pe ? os3 er, te 4 4 Eve) wa <3] Sonn y "ee ae ~a en Ow e 22 - & rg 4 eo OSes "re wgpen, ae yen " cbeve her ; rains ees neewm a & @& rn 44) OL a"a ® EE eg "a S& . ke ~ os aneAn Be BS wn @ & & cS . @ ., *» &ne XG mE Nae nn <r an a a eewen aa 4 P eed 4 4 ites ae paresSaran: ete fi ad j 3 one ' beenBy a os Bes f fr: Pratl ae eoBe uae a od GB th & a4 nn a a oefy eh an wo a es ae mo em et"8 ee EE Jena Bg fo &be Of we pee « ww & te Fa a avane hod on %, ¢ ee as £3 aed a ow 7%,oot uA ER & oe: é Pe , bees ee Lada ad 'y fe ee? aeene 2 a oe 'tapes 'Gonteipore hove. hove oeO27 08 2024, 30.04.2024, 08.07.2024 & 12.07. 2024 made herein and uponhearing the arguments of Sr_P Pavan Kumar Rao Advocate for the Petitionersand of SrioyOVUAnH Kumar, Central Government Counsel for Respandert No.7,Sri Vilhay K Punna, Standing Counsel for Respondent Nos. 2 te 4.WIRED PETITION NO: 49907 OF 2024Sehween:Ramesh Mariiiapalll, S/o. M. Nagabhushanam Aged about 65 years, Ra. 42-{-79 (FS) Thurpukammapaiam, Qngole, Prakasam 529001, Andhra Pradesh(PAN AGSPMSOS5K)}PP @honerANDJ. The Union of india, Ministry of Finance, Rep. by is Secretary, 160-5,North Block, New Deths ~ P70 004income Tax ONicer, Ward 1, Qngale, Income Tax Ovice, Roshan Fiasa,fd&" Ling, Ram Nagar, Ongole, Andhra Pradesh - 8230013. The Principal Commissioner of Income Tax-], iIncame Tax Office, KajKamal Complex, Lakshriipuram Main Rd. Ashok Nagar, Guntur,Andhra Pradesh - 5280074, National Faceless Assessment Centre, Income Tax Department,Ministry of Firrance, Gavt. of India, New Delhi.. RespondentsPeftion under Ariicie 228 of the Constitution of india is fled praying thatinthe circumstances statect in the afiidawt fied therewith, {he High Court maybe pleased fo-Vrit, Order or Directian more particularly, one, in the: a ae x x.3} issae @ ¥nature of Writ of Mandamus, declaring the action af the~Reesondant No. 2 in passing an Order dated 23.08 2025 u/s.TaSAia} and Notice u/s. 148 dated 23.05.2025 calling for theayos,Sag ts goer " a7 BB & w &ae gen anon £ ihe 'od ht wheea % EES cane ae © SE oo' en $£3 ge ont Ch we, £% bane honTh en don whee fey Sen igen ae vies wnt 'ha 16 oon, ee fy, aid we OE. tS i nei "oer 5 wee tel 7 shee ieee, ie :a iy @ fags ve Be gs oi yeea a; an an wee i & ee , Oea este ty ad an! % @ fF oO b 8 HB, ot gre ens 08 nd & 57 poser ae Whe, $3 wher. peege ue bes Ss es gor Pe sc oa 2 a, OR; é es 7 a, 8 a}a - bested te a pe Ret hon, . Sree ies oe fe we bd 'eee ied Ty ae i ar me wm BO Ts eS WA tee = oD ee9, "3 ' % o ad £" Ps oe 4 . ry eae #%"or, ry o CH whee eaten ea oboes. 74% fee . heh todbees oe Sebine wnt e Fea) ened % wer i the wn fone bee g% lyfee tg , % 5 nn ns iad rn rn, DB & TDas gs Sedee "EY or a2 ae the a co be fea A Cae Ee ge sr i , ye ES ; hc oAfe de ma iS a nn ue Oy SeMtn, Exe At poet , Soe es. E he ee settee , pe oes Cg Gs ne ae be iewet, Apovee s ee ee os om we # a wpe Kea ty TE we beew: bgt ' eal 42 hee at ¢ 4 ws, ee ny bee aggee Sen ons her pees, S aes a wbitne yer fevt ' Pore,eo f& & ee Boe ih, me on G@ MP b Be e6 : peer Saat ; in Diypee 'anne th £4 oe anne de cipedtyO ae fy ae ve Baer . ibe hid Peg "e tfy aes"8 & B a © e 8 a & e Bt g BFGo ne oo GE agen ya CS ine 3 ne Bo ee"eg cae 4 'i $ bebinine 'eet A oes ae * ae my , i eeoA Mae Be dy an ae a ae aa a mgeon ' oe a 'aed We gas pan (ee frm $e. oe£04 aet fy 7 as eg ey " ry foes he ope, ieeepn pe bee ates nr a ae eh fo. kT peoa 2 ne oo ORG an" nr: "ee ee ol @ & &: oe bee $3 rene * pe fees ad ee 4 ad po Bh °x ey we SP an me" ww ry ae CL, pee ro aots Ree ae :; : ws ion a re Sie pod , "rg py, eeNee fy "Ae - , x " a > - ge tn, "gat EShg ip fis. ee, * oe Be ce ae 7* ies pee ie' fro cs yon ee eeas ed ga , hy hs ee tp mean ; te 1 ie " as Pi ps $5 te gote, ty, % er webnne ' ad pans fee ep hog sere, etersic) tA whe EG ee aie aoigiee "n ; sheet 7 ; Coen - ae £i deen "Nna 2 oe ro "ss 2 a AN 8 & Ssse) we faa » 5% ew foo. mn an bbn m saneaa bon eos a r 5 od Pen ry ¥ 5amen Ty ones Le ; 4 "ren, Meee g rhe, +4 ad yEe get We wea he 05 we a a aeTE " "eG ce BS 2 oh ABe ve a ig tk Oe CH ge Kink FB tiebee. at Saree Loe ped task eae oon. Dee "pee Ko OS Ay e%as tA a ef ee to BG ae eda Cp fone a ge a pe "see Oe GE Ld yee 5% 3. gees : yo & tA Baa ' oe co Loa ng iw ooor rn es be Si fin @ ma tht ape "ye G th Be @ OB an ane *% * ws . ' wht 2M 4, hin " Le % wa settsaa woe we Bo bs, GS ™ © om: f . 4 . aeete ee, 4 4 awe hive aapnesgo no te ge & i Gy She o a: Se > ae; KE Ge ¢ ee a ad i ,a3 es ™M OS ee GR e oY B¢ @ SS gses 2 ance, nee : 4 oa ' see f aoe, ie, sty ES ». #B Be wae ge RG a vs, Behe aetintee oe i - Bi mare ' - 3 net a hat mg,"eg of a % Son we yy, a age ak oeie ; , mea d oe stLass 3] ae ay sed BE Sot tR Oe ie) gin th. 4, 'ei fen tebe Ze 2 gy be ad Be ca 4 er a OGhess A ben heed VE ood * 4 Kove we pen we a i a ie si) wartGe Oo We 6 ee, die nnn a se x an:ie Bene eee CY ee fe he tO ee aes as a 6c"eet oh me . af fone pee HOS fA os o; Ope 8 ween, * we ph ce a'aga ae Fe ind ""% Gs po 7 eo fod on hedos 22 a a a ; a neoe i "% do Ry eo 8 Oo Bsree nee ee a en og, yee we ooh bee Pen Ae] Sece temt 2 ye BS » B & a aBe SS Be Co, a here altaooAMLAWRIT PETITION NO: 8453 OF 2024Sehveen:Ms. Viiayalakshmi Movva, Wo. Mr. Rambebu, aged 73 years, Occ, Business,HNo 244-153, Ashok Nagar, Near KPDT High School, Eluru - S34 O08,Andhra Fracdesh... PatiiiqnearAND4. The Income Tax Offloer Ward ¢, Elura, Income Tax Offine, 2o-54-0/4,& i S Towers, R R Pet, Eluru - 534 608, Andhra Pradesh2. The Principal Commissioner of Income Tax -1, Hyderabad, IT Towers,{0-2-3 AO. Guards, Masab Tank, Hydarabiaa ~ §08 G04,3. Assessment Link, in noone Tax Deoartiment, Nations! e-AasesamantTagiangana,Center, New Delhi, Roam No. 404, 8" Floor, E-Ramp, JawaharlalNehru Stadium, New Delhi - 170 G03.. MespandenisPatition under Article 226 of ihe Constitution of India is Hed praying thatin the circumstances stated in the affidavit fled therewith, the High Court maybe pleased to Issue a Writ of Mandamus or any other appropriate WAL, Orderor Direction, declaring.a. the order passed by the isf Respondent, u/s 145A(c) of the Incomeax Act, 1881, defied 04.04.2082, beaving DIN and Notice No.PTBAVAST/F M48 4/2002-25/4 0425013274}, for the Asseasment Year 2075 -Te. &N3b. the notice issued by the 1" Respondent, ws 146 of the Income TaxAct, 1957, dated 04.04 2022. bearing DIN amd NoticeNiTBAVASTISMAS 1/2028-28/104250134601}, for the Assessment Yeareebia "ats ney, "A 4 i sees nape nes 4 pee: 'EG wn eG We les 0 ph ES Zzto me Ry & eo oe:165 ee ee a a. ee a eeBE aeee a 2 a a wm pt4 hen £9 Sn a oS Pca apece"¢4 ", sss) 55 ge Ee Peon , room ee %es 6 "a @ * to ke i 3Dnee , ets oat 7 z 'a yen 'nef Za st an a ee RE pe txwoes ee ie ta 3 a0 om Sonn :ine, m tb y oF SA oFoe apaate r4 53 As em rs awe ooo seedsoh 43 Bored we Sh aDai F were * ty sheee 4ee ie he SF weet A ripSe z he 2B By a. G3 Wate. a KS ced ogre, re) e"nage? ry ge fy BS Sos te OL ity133 od ee cee shoes ay Ce.whee tasBS&fey oaBeek ' 'neya4 Gy @ ge dee. teews itt ee ota 'eas 4 ih wes ier Ct'os C ee fogs ae eee yer. "gemger as obs . 1a be opensig 7 iad4moome Tax A'the 1° Resnondert, u's 148 of thearasis of fuatce.&a Advocate for fhsubbSxbeeweeee oOfeet De ; 3 oh "agg?a ® & ae, ee iM ee 9"Ege ee a ne ~ a .Sie et hed a % oe Fast we hefn, howe. rae lect ers 5 "$ we yee Potier. ee)Ee bw pees, bee ie TAD Ps 5 neegoer *© : fod saad ng % to in Gece thyAY oo 4% ioe gE "ef % bt £4we Be "9m, ya OE Sah ge ,a af "en sete er an 2 ae Sy, et My5 ES i a rs "Ee Ge ow. a ite 3 Sr Cn fees we Oe pOoe ye Oe By "& & aee oe og EER gat, eh len iy eh ieona "er hen So a?" gE * hit 4 'eee,SS wet Bed oy fh. chee wt weep 2 iewk ES ~e 8 ae 5 ng BB Pri aeey, te me ne: an + Prt oe . oo ioe we Rei a Aan mC fy £E mm OS e% ifn ; a ot, " BF Perey * here whet 1S) So LR nekas A wh Hate j oH PY " ~ a3iy te ae 43 ; oD ah [3 on ten wines Pea i. vt "--SA "CR ng ia OT oy ss ced ; aeom oR a & as ere i" @ oe " ty a ag,See zh ; a ee tei ow, a ce ee ge ag peoo oe Gow BG a a ae ay » eeke SS ews "3 S53 £74, ang r Cone OG ye, we "4 4 a BPa Be 2 te Ph oO. on as: £7 aoa 4 no © | om ge 4 py OL a Ts: a ao ch. Oe noon : 4 fee tr Lvme fe oS yO 1 anc ae i ieda @ g ~ 2 OF ap oNene <7 o% gn eco oe ih " "s , ,si 5 mm fh pb ™ & an an ce BODBoe @ pe ae ny an fe ee wo & ge eo ix.BB & & yg oe Games BS fe,ee te SF ba P iy bos it jn ay ed fi co Gg2% = be OS 3B gy oe ow BO an eoi, He Ee es Sf Tr ee fag S hs Of be Mo bom feopens ee a es "renee ited 3 ee, is me ine os 2eS @ © ven ® 2 & x : an 5 9 Oo 3 Be Wi & xSe oo By oy geet ns nn Ai @ 2 @~~ OES 2 hn 3 gy ee ay Py aa: an nS aa a asfe & Cy an jun as na Be i,a Oo 8 td Be. 2 & Em ££ mS Ge iol reeo A B % @ 2 7 2 B oo oo fie; a a a + ns a es 33) re oe tse ts £3a or i vawne: See Oe aie bod 4 ge x be wee gh,Sy Ga Bi O wl de BOE GG oo te Sm 2 OPetitionersAND89"ent Unit, ineame Tax Oeparimant, National eAssassment"boHeG3yifswonCenter, New Dethi, Room No.» 401, 2° Floor, E-Ramp, JawaharlalNehru Stadium, Naw Delhi- 7709 008.> The income Tax Officer, Ward 1, Nandyal, incarme Tax Offices, 2182,Sanjeeva Nagar, Nandyal - $18 501, Andhra Pradesh8. The Principal Commissioner of Income Tax, Tirupall, income TaxOffice, Near S81, THak Road Branch, K T Road, Tirupati - 57/50RespondentsPatition under Article 226 of the Constitution of India is Ned praying nat"yin the circumstances stated in the affidavit fled therewith, the Hi gh Gourt maybe pleased to issue a Writ of Mandamus or any other appropriate Wit, Orderor Direction, declaring, the Order passed by the 1 Respondent, u/s 147 rAvSen. 144 ray Sec. 1448 of the Income Tax Act, 1981, dated S107 2024,bearing DIN.- ITBAVAST/S/147/2023-24/1 0809 187770), for the AssessmentahYear 2078 - 19, as arbitrary, Wegal, bad in law, vold-ab-inifio, violative of theand 285 of the Constitution of india and Sec. 146A of ihe Income Tax Act,VIS7, and consequently set aside the same in the interests of justine.IANO: TOF 2024SondPetiien under Section 741 CPC is fled oraying that ino theclreumstances stated in the affidavit fled in support af the writ petition, theHigh Court may be pleased to stay all funther proceedings, Including anyrecovery, pursuant to the Order passed by the Ist Respondent, ufs 14% nwSee. 144 rw Sec. 1448 of the Incorne Tax Act, 1961, dated 37.07.2044,earning DIN: ITBAVAST/SA 47/2023. 2d QG0S 1S FFF), &ernYear 2078 -19, Pending dismosal of WP 83804 of 2026. on tes file af Ihe Highreaor the AssessmentCourt.x2Sie OF S084WRIT PETITION NORehyean«2rawal, Aged aboak AgHe7=edteGober,wnBore<oJasti Square AparimFatiionerDaihi,eee B%art, NNw3eparhyax DaoRespondenis4 forrs.Becrraction, callinonN8isconsequentRoe seyFW Asa eo eeibody328 and the Crder and Netice, dated' 31.09.2023 as legal, arbitrary and in6stark violation of the provisions of the Income Tax Act, 1967 and consequentlyquash/selaside the same .Petition under Section 184 CPC is fied praying that in theeumstances stated in the affidavit fled In support af the wril petition, theHigh Court may be pleased io stay the operation of () Nofics dated Marchot,2023 issued by the Respondent No. 1 uncer Section 148 of the Act for AY207817, G) the impugned onder dated March 31, 2023 passed under section448A) passed by the Respondent No 1 for AY. 2078-17 and the impugnedNotice dated March 23, 2023 under section 146A(b) for AY 2016-17, panaingdisposal of WLP No. 8434 of 2024, on the fle af the High Coun.The petition coming on for hearing, upon perusing the Petition and theaffidavit fled in vee thereof and the order of the High Court order dated14 OS. 2084, O4 2084, G3.08. 2004 & TSOP S024 made herein and uponhearing the arguments off Si. Shaguita Jahan Noor Advooate for the Patitionerand SriVik Yaghna Dutt, Qeputy Solicitor General af India for RespondentNot, Sn Vilhay K. Punna, Standing Counsel for Respondent Nos. ¢ to 4.WRIT PETITION NO: 7394 OF 2024Setween:Satasani Rami Reddy, son of Obul Reddy, §8 years, House No.g-115Muthumaiah Street, Banaganipalie Vilage and Mandal, Nandyal Districtbieiz4, Andhra Pradesh. Pett nerANDnal Ps¥:-\¥Ta x,Tax, NatlINCNTIOMeaf>eyeSf IneiP="noLee;mrient, ©BsASHagsmoresertied by ffThe Central3.eparry, Dxavenud,ant of Rx3grcane- TawThe8sspordants=:weekieeandamMra33elton under Adicsgmature of IW ocanseduanial41 OF 024ENiA NO:High Court may be pleased fo stay the operation of the Impugned Order videAssesement Grder dated $9-11-2083 in DIN No ITBAYAS TON 4f/20s3-24/ 105880223011}, pending disposal of W.P.No.7394 of 2024, on the fle ofthe High Court.The Petition coming on for hearing, upon perusing the Petition and theaffidavit fed in support thereof and the order of the High Court dated:2.03 2084. 00.04.9024, OP OS. 2084 & 12.07 S024 made herein and uponhearing the arguments of Sri. T Sreedhar Advocate for the Petitioner, and ofSri Vilhay K. Punna, Standing Counsel for the Respondent Nos.1 fo 3, & 4,and of Srv V_Ani Kumar, Standing Counsel for the Respondent No.4.WRIT PETITION NO: 7694 OF 2024Between:Poola Madhu Babu, Sfo. Poola Siddaish, aged 47 years, Occ Business,Ro. 8/128, Kotha Bazaar, Rly Kodur- S16 107, Andhra Pradesh. Patitioner!sAND1. Assessment Unit, Inoome Tax Nepariment, National e-AssesamentCerfer, New Dathi, Room No. 401, 2°" Fleor, E-Ramp, JawaharlalNehru Stadium, New Delfi ~ 776 O03,2. The Income Tax Officer, Ward 1, Radapa, income Tax OfficeCudagpah, Cuddapah - 876 0017, Andhra Pradesh3. The Principal Chief Cornmissioner of Income Tax, Andhra Pradesh andthor nyderabad, Room No. 828, 8° Floor, "BY Block, LT Towers,ey. Raesponden'sSatition under Article 226 of the Conetitulion of Inca is ed praying thalin the coumetancas of ate din the affidavit fled therewith, the High Court maybe pleased {fo ISsua 4 weit of Mandamus or any ofher appropriate Writ, OrderBeSm.hots yg pte, , a my, Gaus 8 } g Sige ast tyeeB ta a8 ee Bg Ge we ty waepm Sed a rn ans an be fe fyGq tee Toe. Pea oe meee fa on © i, as aeet she Rica ih bee ns eser a hen, 'vers an Seow Angel Ue buch whore 54 "aete ee ; a Bee ERY boon eo ea oon Ss baGO me x Ee Be MB e @ & an'egy BA See ee ag me eh US soma we an AS ra or oe ey pet fr in, Hga a , ee we BOE a a eG2 Bom Bw oe UY ee BO, Oo & f& & i ®a OB oe fy o & 0 3 NM a @ wry me teOe gw ee < ; bos st a a, & 8&8 8 | ana <n as a i (ts BeBoe eG De Oe i Be tp T% ho feow Me g rat CC ie, KS o. itt 2] stent OG: beer Sadun, ohn oe eeGod io re ; Rote ws oS meh dleee a ASA ab tyoS "ee rn a ne ae a oo Beoe Be ne an a an <r bee EE me MsCs he, : £ ge See ie p ae yer aS) i esfet oo oe ae Siew odoee, pees bs na es : : jo if we, noel appayniin, heme tun, os i eet ot ; Sg Ay ge tA 2 agi"tis rot aac hovtin & oC cada o os th © cape. an omia rd . f vs , A yee 4 tye, ah eedSAF ti, = 'ee a nn + a ae fe ed$ es a ; oh a ate ry ee ayer wy pe con eed oe,6 gg GB te no Bs i, hee eee Z£ bs gy he hb fy eben EE there we eee a bes eee ERSi) an Sc mite bee 4 ey we fy ae rna a ae ee - We fee tn se 8on or an a Mi eB ° are a ee ee, ' nn ee a jy a » ERLS Saal he oo Seni, oe Pat dt i ; hy Sece Been00g, % Ae oes fae wy £ bases 7et age waa ae "% ns ag Me ae Sor "se "gn lide Jf wag ena pot nn a Es pe, fe sae ES Wii gaanee pees ope <4 ook Goes Me ey . pa es pairs 'ean? LES2B tm # nn ane eG She gee ew RYee weer a ns ca Oa wot goof ; nt RYge a Eons fa. time os bw "fy et fheee tad Cy es Bod: wee 4 ' an e8) fnyon its . ee £% smi "4 ha ts ne be tek ty rs f tod tati *) oe a acre egeng S93 os babes "ee eh » pel 3a a - fa en > me ge £ aeoA Ieee. 5 bees sane wl. * pen ws Keen, Seen ie Sees an eege es nA ee ERR tee a neSi i 4 cad , s, i ae yh a a the eee J cs a aeH, 4 a a ack ¢ a fy £% By a 'aoe £% ia ere, a rarew an i Beate OG MO tt uh "ee i te 4Fi cea or 1 & ee an whe Rng te hn won ay sen ts ithe ape ee 4 vee cS freee 4 here ent nook : SA opeB & & ~ 2 wn a & & 5 9 2 @ aM 2we ae SO a? a On Sy 'nie To 43 + fece 0, ee we i As a ee ye te B od Be SeeG tee? on ene 3 eee. net. iy [ae iy is ae a ey oes pr oeae he SB 2 & 0) Bom B So £6 & 2 wegs 4 Sent pea 'ae my 'oa oe we ps 3 4 tity "xy, 18 Sobooed ? . $b 7 anew a egeey itn _ ne os eet reeBo fw ES wy oe, 0 © en, OE, oy ewGE i we a a nr bes ee Ee BB "Se "Sy fe a"eg tom, sn ar ai A ne an a Fos & aewhet so, paces shows. wee £3 Me z cy a ae, 4 OE 2 oseey EE . ~ he és es gj #3 = 5 ae Unk By iv ay Ce i ath,oS bee we Td vies 8, ora Ons. ne" ,some get 5 shy 43 3 "tent Co tA ee / :uy | ra a os es g job the as we i Ce ee ene ae we oO G% i 4 & "f 2 & = hom ¢ & 5 8 OS & aVg hb Oe es 35 ~» &@ Bee Bop OY se So og FF. stant et at nee vee am how agesr 4 a %ony, ae # Fed te " , % seni eB: ood hae seer * nee rs -) ae ntSe 2 Bh . vA ws Fa m «OS cy 2 olsn on a ie eo RB EF fo mo: & @ wm of BD on an ae: xe x F% iB oy 2 weg ; # a ; LE2 es te La om ¢ ne ' 2 £ ie O ae my BeLS Me ie > an an <n tee me ie EROS Seeee thes Ae gen. " wipe * te peoees re eet - byron uk 3 Ca ay as me483 fe al reer aoe we, ey a beecl bx hee Fa e * oa ; oonif se a we apd j ~% 3 , 4 ote Ay ieS808 rT @€ 8 & FF LeB Ex BZ P BH FS BePa EE ® 2g me EU Ge Bag j- BM > B eo @ &eo Be : é o 2 6 be i %Je "Fe be ae "ge Be? , OROan a ne z a6 2 bo & @ & a te te Zo. ho ©oe 8 & & © oe & eB RB ge ee ee og cee 8 oe ns a$e ee & of be : ae oe ze we Dm &Br & Be %, 6 © 2 6 Ber E 6 Ch Ge UG Se iw 8AFPatiionensAND7. Assessrnent Unit, income Tax Depariment, Nationa! e-Assessmeant| Canter, New Delhi, Roorn No 404%, and Floor, E-Ramp, JawaharlalNehru Stadium, New Delhi - 770 0038.ome Tax Offleer,, Ward 1, Madanapaiie, Incorne Tax Office, +259, 75-The Principal Chief Camrnissioner of Incame Tax, Andhra Pradesh and18-9 CTM Road, Society Colony, Madanapaiie, Andhra PradeshtootTelangana, Hyderabad Room No. 822, Sth Floor, BY Block, LT Towers,12-3, AG Guards, Nyderabad - 500 004, TelanganaRespondent'sPetition under Arficie 228 of the Constilution of India is Med praying ihatin the circumstances steed In the affidavit Med therewith, the High Court maybe pleased in issue a Wri of Mandamus or any other appropriate Wirt, Ordeor Oyrection, cecaring that the Assesament Order passed by the esRespondent, u/s 147 nw Sec. 1448 cw Sec. 144 of the Income Tay Act, 1964,dated 12.02 2024, bearing DIN. ITBAVAS TSA 47iZ0eS- 24/ 108080224 14}, forthe Assessment Year 2015-18, as arblirary, egal, bad In law, voi-ab-initio,violative of {he principles of netural fustice, apart from being viniative ofAriicies 14,7801. Na) and 265 of the Constiiution of India and Sec 1484 of iheincume Tax Act, 1261, and fo consequently set aside the sare in the interestsof fusiicsIA NO: 7 OF 20284Patifion under Section 9&7 CPC ig fled praying that in. thecroumsiances stated in & re affidavit fled in support of the wil petition, theHigh Court may be pleased fo stay ai further proomadings, including anyrecovery, pursuant fo Ihe Assessment Order passed by the 1° Respondent,ws 147 ray Sen. 1448 rAv See. t44 of the Income Tax Act, 1867, datedye order of the High Court dated:RSxyTFO4 OFaxOS. 2024a3QBa aBa Syx*"%Srnicherdana DamWRIT PETITION NO:Assessment Year 20)Relves02.04.20igae<&Ser,wwTyoASTER.o» RespondentsAi Room No 40%income Tax OANDgsNational a-AsBeno, JawaharThe income Tax Ofer,3aitA thers=esaeeoh,spondent, 4&2 of>4 aroFand Notes No. ITAAIAST/S/147 2023-24 1 O68 183164004), for the AssessmentYear 2018-19 as arbitrary, Hegal, bad in faw, vold- ab-initio, vickalive of Iheorincinles of natural justice, apart fram being Wolative of Articles 14, (801 Xg)and 285 of the Conatitution of India and See 148A of the Income Tax Act49091, ane fo consequently set aside the same in the interests of justice.IANO: 1 OF 2004Petiion under Section 157 of CPC is fled praying thal in thecircumstances stated In the affidavit fled in support of the wril petition, iheHigh Court may be pleased to stay all further proceedings, including anyrecovery, pursuant fo the order passed by fhe 4 * Respondent, ws 147 raySec. 1446 of the Income Tax Act, 1881, dated 26.02. 2024, bearing DIN ancNofice No. ITRAIASTSS/147/2023-24/7 06 189 184911}, for the AssesamentYear 2076-19, pending disposal of W.P.No. 7704 of 2024, on the file of theNigh Court.The petition coming on for hearing, upon perusing the Petition are! theaffidawit filed in support thereof and the earlier orders of the High Court dated28.05.2024 08.05. 2084 & 19.07.2024 made herein and upon hearing thearguments af SrA VA.Sivea Kartikeya, Si A.Racha Rishna Standing Counselfor respondent nos.t fo 3.WRIT PETITION NO: 7706 OF 2024Between:Ms. Nagamant Sequ, Wo. Mr. Segu Venkateswara Rao, aged So years,Gece BuPuram, Vileyawada - 520011, Andhra PradeshEainess, Rio. 21-10/3-113, S° line, Srinagar Colony, Satyanarayana. Patitioner!sANDOa. Respondent'ssed cw ot ettan}, Hyderabad S$. HyderabadaghSooxmahalyakar BheaaPeary aerk % fis SRSLYapuram, Viaysay&Nyt ConnSyawada, Viayawahon under Aniole <26ysSedloar, "Fo Bineok,Road, MogalaraiPat]VuThe AsgistaFat.e.raw Sac. 144 of §ve "oe£8%ewe GPoy ae'et a3ipodwachporheer"fee4 eaeee vlOSaawoegom fttee oe,a Pefe eeeneso basetead cray 62» BeeSdn Ldiy thte |Ooh "4edot oe4afe "5 aom £3"ea, FECrene Fay Act 1!iSO*ry=.AnyTOF S024underRathionxxia NOofice No.NNYear 2018 -17, pending 'dis sposal of WLP No. F706 of 2024, on the fle of IheHigh Court,The patitian coming on for hearing, upon perusing the Petition anc theaffidavit fled In support thereof and the earlier orders of the High Court dated28.05.2024, O8.08.2084 & 12.07 2024 made herein and upon hearing thearguments of SrLA\UA.Siva Karlikeya and Sri A.-Radha Krishna StandingCaunsel for respondent noas.4 to 3.WE NO: S129 OF 2084:Betweei:Satyavan! Mulaka, Wio. Venkata Reddy, aged about 59 years, R/o. PatNo.505, Pavan Sun Rise, A block, Gop Hindu Collage, PG Centre, AmaravathiRead, Guntur, Andhra Pradesh- S28 002.. PeiitionerAND4. The Union of india, Re spresented by iis Secretary (Revenue). Ministry ofFjnance, Department of Revenue North Block, New Delhi - T1004&. The Principal Ohief Commissioner of Income Tax, National E-Assessment Centre, Income Tax Department, Delhi, 2nd Floor, £Ramp, Jawaharlal Nehru Stadium, Oelhi- 770 0083. The inoome Tax Officer, Ward-2c7), Guntur.4. The adaiionalioinvDeputy/Assistant Commmasiaoner of incarre Tax,National Faneless/E-Assessrnent Cantre, Defhi, Inoame TaxDenariment, Delhi, 2™ Floor, E-Ramp, Jawaharlal Nehru Stadium,Delhi TOQGS.Assessment Unit, income Tax Department GunturG54. RespondentsoySatiion under Article $26 of the Constitution of India praying [hat in iheclreurnstances stated in the affidavit Aisd therewith, the High Court may bexO24} da>oNNS¢=POGO8SSER GaNrei tdsN3VAS§,ame, is"ame Tar Act bearing ITE<N,«Clegal, unrsasannature of Writ ofCrdar passeiyi% B fos ES ¢ pee Pes th £% tt "eia oe & 22 @ 2 SB 2 BeCh tS eG ty ER GE oPea ae Ge ee tae Ja 7 angegee me woe uae ag Mae Eee boa ee: veten3 Pn Ke oo Sin,Lo Le ead ey ae :fn cy we ae eSbey fet psd ek, cot om, ax, Ua a a en eeme 'naa sed panne 6 ea 2 f"CS "E ie ns coe' ata. oo ae Gs& "a ee tee Aa og igXG : Be OS rs a ar a oea eae. pope aha fae £5 ao heedths . Lh. Set oo x EsaGs ee baa ree rs rae] 4 heee gon hae oe "ipa : i gs OrAs a fen 3 gry te eeDB 73) Se fe Paes ort , C4 ryap te en a nr anes)we me tS Co a BR EL BYi ra reece sper iy Be ge oyAnan oe , poe, © ca "Se ; om'ee m Sou . te heid sot s Bn. cent a3 fe o4 Osis us war oe ageee & ae aan seot ee ee £5 fi. 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JYOTHI RATNA ANUMOLU, Advocate for the Peliioner,Sid LLM Vv Prasad, learned Central Government counsel for the respondentNot and SA Vihay K Punna, Senior Standing Counsel for Income Tax4Denarhnent for the rescandant Nos.2 fo 5:ae) eWP NO: 8194 OF 2084:BetweenMis. Graviisettly Pula Venbketa Shargavi, (PAN: ARTPRSgS4L) WieBS SS STNG, O Ne. 70341, Pokaia Vad Streel, Ganganamma Pet.Yenali, Guntur-Se220i, Andhra Fradesh, india. 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CS ome ee ete she iP ad ad ae ie: 'ta & é£ eS Serine et care 'Ae 254 'Reet La oot y treeee gs we, . oh fs i tee od we we 3 thea a Bs po dove cy [Sra oon gS Ch if eet ces hee Seen oA B ae 3 Sone 8 e aZ a ic o 7 . : a oA ca ve ¢ neler oe a --s oea, Fe "ong "yg nn a 6 & & Oo BG # goa &cea eee tevin aed wo nanne pea 4 % tes, as a try oe, veer oaeaen Geo tobe y poeta 8 & EE oe oe ie fe "a gf & w a a: a i geom BT OR i £08 Bh es oe me ES ee a ee om ee P Pe crsap i: a ban % bee sy % fa ba mm | £@ is a ont tht baa a pa ue veefae, Gs te ye DS a eS bom OG Be FB fe a nn ee i HEae a a oe B22, $92 Ge a 8 Gy & . ® eB 2a , f iby ; om % 4gy © OB oe © & rn ~ go & Oo 2 es =Ee a nn eo BB © © ~ g & BB oy "A ge B ae: a noni Te te wm 4% GB & Se bm Ut Smt Sk ders "3 kGBee ee ES ge aan 7 ee ee ee x5 ts refen P cn; no om a as wy P< ES 5 7;ee es a i Sm ae we 'ye , 6s BG hi, on anao re eb ped Z an nae gy fe ES fad oej oC Bw & BB Bs Go Be es ry B Oong se , Wee ig, 7 ee ES re eet vm A Re gS .wy an a ae a a wa gg Go ee; ay an ns ae ' ee ee ee % is ee me £8wae Gi ; ro wy we = en tpn 3 ese gee a Ae 3f Se fe ; & a a a my ER ae he, @ €3we Oy be , te : nn ane A eC& B ge 2 CS ot » & & & Go G Bo5h e& & 2 & mi 2 RB & ee ee a %we tense ey « cae weg ms Te 5 ck gree aaaet g wat erSteal rh, ot ps Soh, oe ae whew ty Zz 5 eee,we Be ms ce ESNet codonsasgesesment year 2078-16 wih DIN No. [TSBAIAST/SA4F/2023-(1) dated 14.02 2024 (Annexure P-1}, pending disposal of WPNicaws=heeesbwelwnt,poets.ee8134 of ZOe4, on the He of the Nigh Court.The netition coming on for Rearing, upon perusing fhe Petdion and iheaffidavit fled in support thereof and the order of the High Court datedGO Sed 19.08.2024 & 15.07.2084 made herein and upen hearing thearguinents of SRLELADL SIVA VARA PRASAD, Advocate for the Pelianer,and of Sn Viheay RK Punne, Senior Standing Counsel for incorne TaxGepariment for the resmandent Nos.) fo 3, and af Sri J. Ul Mo VO Prasac,Central Government counsel for the respandent No.4WP NO: 8164 OF 2024:Between:Bhyravaragu Harn Prasad, (PAN AAVPES459J) Sfo B.Narasimharas Agedxabout 50 Years &. NOSES SENS, Sehind CSR Sarma College, Saniay Gandhi~§23SSastoPodoeeat$3.op"ieet5]gh.&feaesthColany, Gngoleoo PRU ELrAND1. The incame Tax Officer, AQ GA), Range-/S) Ward-1, Qngole-S23 00%.2. The Princisie Chie Cormmissioner of income Tax, AP AND TelanganaState, Nyderabad.Tre Assessment Lint, Nefional Facsiess Assessment Centre, incametaTax Depertment, Ministry of Finance, Room No 401, 8° Floor, &-Ramp,Jawarharial Nehru Sisdium, Delhi? 70 003.gees4, Urion of india, Rep by hs Princinal Secretary, Ministry of Finance, 3°Moor, Jeevan Deen Bullding, Sansad Marg-New Dethi-1 1000:- RespondentsRetition under Ariicie 226 of the Constitution of Incia praying [hatin ihemroumetances sigted in the affidavil Med tharawith, the Nigh Court may bepleased to issue any order or direction more particularly ane in the nature ofWit of Mandamus or any other appropnate writ or order or direction declaring4SSfyreyth DIN No.'Annexure B-1) RasxwiGs©Hawing the prary oryPe hseeeIe.$3(ANNOXL" aNRady.respondent df 09.04 2088int*eydown Under clause {a} of Sec 148.4 of theSh7onAukye Ad.sfaferred foTOF 2084IA NG:appart afiMetSevesU3trespondent,consequent fsQ2SEYP Pa:8N':teeterVARARASAryme>Aaf on Kk ADL SIVA VARS=SSreWP.NGO: 8286 OF 2024:Rohween:Ganedreddl Kondala Ran, S/o. G Simhachalars, Male, aged about 70 years,Rio, D. No. 7-108, Simhachalam Main Road, Near Govt Hospital,Simhachelam, Visakhansinam, Andhra Pradesha PehhonerAND_ The Union of Incdia, Represented by fis Secrefary, Ministry of Finance,North Block, New Delhi ~ 170 0073. Assessment Unit, Income Tax Department, National ¢-Assessmentcorsh,Centre, Room Ne 401, 3° Floor, E-Ramp, Jawaharlal Nehru Stadium.New Delhi 170 005. The income Tax Oflcer, Ward 2{5), Sankara Matam Raad,SanVisakhapatnam, Andhra Pradeshces RespondentsPatition under Aricle 228 of the Constitution of India praying that in theclreumetances stated inthe affidavit fled therewith, the High Court may besigased fo issue an appropriate Writ or Order or Direction, more particularlyone in the nefure of Writ of MANDAMUS declaring the | mee: AssessiriantOrder dt. 28.02 2024nassed by the 2° Respondent u/s 147 rw Sec 144 rwSec i448 of the Incore Tax Act, 1961 bearing DIN and Notice NoITRAJASTISMA7 2023-24081 7ST 181C Nor the Assessment Year <1.48and all the consequential Penalty notices DY. 26.02.2024ae arbitrary, Hlegal,bad in law, voldabinitio, violative of the principles of natural justice, apart frombeing wolalive of Articles 14, 19(1 ig) and 255 of the C onstiiion of india andSee 148 A and 144B of the Income Tax Act 1981 and fo consequently setasice fhe same in the interests of justiceiA NO: 1 OF 2024Petition under Section 18f of CPC Is fled praying that in theumetances stated in the affidavit fied in support of the writ petition, ihe4- PaySkaaosIeatedamay be%igh Court%ti.ver ay gm, Po - henkee a wie GB 5 4eo dB of & fema . of re Peed ma oe .rabee ag a 75 : is"Ch ps 0S 2 i o Gea "et tee 9G foe Ea i2 a a De te" "yet ees / ;ye Seve "eee o ae iy bassSei ap LS ee Zmy fd ae £4 " e.tees % iy "nat Seve? i"'i 'ea 4 +&y ihe Feition angh.iepeg "meae oa BL he sipsmn tow bees ee be orsog raa se ee ar egKe we , RA BS % 2 wsge 4 ey Lh ns Rootbe my, > need & ae oe' "fs oy 2 teed ie oe Ue poy fee "en o me Ceeing go oh at A, a " fas %J fen, Mah oo a x i;a @ eh & @es Os, ye 2 BO ae ea kz Sa = weer tro 3"es aes ef, el, oath By ge ee* en re '4%, kee weg a oa -we ee Do aE thpets, ee 'inch ae baad . g %Mee Eo oo ra fe EG osos a 4 & Of to Ge © 2fing . Be EE veces gee "CS gy on3 wm f wm the we fy Be7r uy Seow. wees. £"% £% xae herve. 5 tf eaeed yg a4 ot badewo ose Xsé. & ~ © Bx So ge" zie heer: "$4, - dows ed es "3 s. oresep we "aa eae Po 4 S, oh. ve We : [awe te f ss ety fap ee ee peo 'pee ee, Pewie i tt ae a ort mGabe: Ch. Nene oe s me par or pea ite edpon KE ae ak uae "7 "dn, iicgs few oN, ye} ite " ce Be tewos 5 a orn er ae i mcs feco vie ify ok ee rt ; aif ae ee a a ae: ooras Sone nye aed "tba be £3.et ts sapere eg (£4 Ee » ;ob. bes ae oe a Oo we ayPF ae -- Mee} - 7 Metin IAD. ytee feeif ee wi Te Obs ot & oi"ES Sees God, ne 'hon % £4 ne . -on %. pons Sens iss 7% on re cet be " %ht fe eg RED o © mh sehi a as me es) Bx iFg &y, SoA ree beo tS ioe sncs:ieWheres4toa ne rysryient Nos 2? & 3:eS268 OF 20e8:BYxO2.2808OTNossarisoF Ssnondent Not:redd-chalThe Unk8Taifayy0the RespBohwoor:aSWE NOwe od "tt o ge 4 (ete agree.ae Be eo Ee e Pfmy CG 6 © & oo Mf~~nis: Stadium,Ww3iat NehtResponds'fdas!SHE,:Sa$8~yASSSRsMer2.Patition under Article 226 of the Conetitution of India is Sed praying thatin fhe clroumstances stated in the affidavit fled therewith, the High Cour maybe pleased fo issue Direction, more narticarly a Writ in the nature ofMANDAMUS, declaring the impugned Assessment Order cl 2X. G2 2024passed by the 2° Respondent u/s mw See 144 rw Sec 1445 of the IncomeTax Act 1981 bearing DIN and an 147 Notice No [TBAVAST/SMA47/20c5-241061791 1610 Nor the Assessment Year 2015-16 and all the consequentialPenalty notices di. 29.02.2084 as arbitrary, legal, bad in law, void abinilic,iolative of ihe onnciples of natural justice, apart from being violative ofArficlas 14, (&{1Ng) and 285 of the Constitution of India and Sec 1484 andSec, 1448 of the Income Tax Act 1861 and to consequently set aside thesame in the interests of justice:IA NO: TOF £024:Pefiion under Section 787 CPC is field praying that in theclrcume@tanoes stated in the affidavit fled in suppart of the writ petition, theHigh Court may be pleased to slay all further proceedings in bmpugnedAssessment Crder di, 29.02 2024 passed by the 2 Respondent u/s 147 raySec ida rAv Sen 1448 of the Income Tax Act 1967 dated 28.02 2024 bearingGIN and Notice No iTBAVAST/G/147/2083- S41 OST YSTisitiNer MeAgsessment Year 2075-16 and all the cons eauental Penally notices Di.29.02.2084, pending disposal of WP No.8268 of 2024, on the fie of the HighCour,The petilion coming on for hearing, upon perusing the Petition and theaffidavit fled in support thereof and the order of the High Cour dated03.04.2024, 19.06.2024 & 18.07.2024 made herain and upon hearing thearguments of Sri Vedrevu.S.K. Krishna Kanth, Advocate for the Petitioner ansSr UA Prasad, learned Central Gavernrment Counsel for the RespondentNo. and Sd Vuhay K.Punne, igamed Senior Standing Course! for |Tax Deparirient for the Respondent Nos.2 & 3;ersoNyaid,PetitionerIng2-y thatin thWane,"SyaIaSoxe--anyra&4Respondentseax 2*.a8x <A<fon of india orayiar, incey3syHL.~8aAS:late of Aricosax Departs&33ANDay:8Fei, Indiceid OF S084:SohweaenSranex~farayananiuriny Kaki,xxincome Taw Oficer, Ward 4,Government of inderativeNaw Dele:S*SeSois*ie2024 bearing DIN ITRASASoeWENOre oS,aan arwsne Ge tdLay h,"tech Regeoa 5fave weyheS @ EsSen, FoorA' PoreMd owodth kea ¢ 2"a &Se TRBeen fs "aeskeGy the£% ae ABon,BS ian negree tober. oe terepee 7 * ira raSeawt ings ieee.wi eeths meea go BDyon ayers, he aGe tpet# igen"i ye on4 an asne abetBGOe4 eee). o{#5 ioear anne)TOF 2028pesos fe bah= 'act 4bes ts ;SeeaanIANO:eanThe petition coming on for hearing, upon perusing the Petition and theaffidavit Med in support thereof and the order of the High Court dated04. O4 2084 19.08.2004 & 15.07 2024 made herein and upon hearing thearguments of SrLM.Nage Deepak Advocate for the Petitioner and of On VileyKumar Punna, Standing Counsel for Respondents:WP NO: 8281 OF 2024:Setween:Purncachandra Rao Quagirala, S/o. Pandu Ranga.D, Aged about 82, Rio. 2+P04, Madunuru, Vuyyuru Mandal, Krishna District, Andhra Pradesh ~ 527624..PetiiionerANDThe National Faceless Assessment Center, Incarme-iax Department,weetheNew Delhi, india=. income Tax Officer, Ward 7, Guelivada, Andhra Fradesh3. The Assessment Unit, Income Tax Department Ministry of Finance,Government of india. RespondentsPafifion under Anicie 226 of the Constitution of India is fled praying thatin the circumstances stated in the affidavit fled therewith, the High Court maybe pleased fo issue a writ, order or direction more paricularly in the nature ofa writ of mandamus declaring order under Section 148A(d) daied 06-04-2022cearing ON FTRAVAST/FA 4842028. Za TOds5509860), the consequentnotice dated O6.04.2082 us. 148 bearing DIN FPIBAVAST/S/T48 Ve0ce-23/ 1042558 140ihand the consequent Reassessment order dated Q6-02-2024searing CHN ITBAZAST/S/147/2023-24/ 10820858720 Jas being vaid, Hegel.aroiirary, without juriadiction, violate of Articie 14 of the Cansiiiution of indisand consequently set aside fhe sare:(A NO: TOF 2024:we Oo me a an ane bee ; eo & & %ry oan + a a be & be oe 'egg ; nn ane ©an? ar Oe co ee A Soo Sen oe a <n- by FE re y £% B id Sop me,ww. ge it md ne) Es i ee pees foo ba 5 4a a a) aon "hea z en Eo i can nS 2a eeee oS veage on st 1G os , town ie Sow vane Ao oe pon ae yee ee+ poe ", loess é s deo? "gee Py bobon 7s 'Seth Gone ye ton . ae eorswhe ad gC * Sone. ee tke sic ae Le tee &% iS gekor ( & ee 7 @ , ia oe if. i, Se 5Sint od fay re. woot a . th poh &,, os th. £4 oe enh eo)re aes On oo i Be fey te a ee % nn an soSe BOB @ O & © a : & BOG ; oe eBee i. 5 wy th , go See wyba Sr oH » " rae _ 8 "So no nobee 4 _ ' EE fas Soon. "aot a. pan Fee 7 on BS1a nn.) ih FH & @ LES eet a A ae nrnn ¥ aan ee ry an "eG eesme os me pice "a2, reeg. Meee. % A seseaeed oe 4, eeeS ty ke ts BE 8 & ne) 4s Oi ia, EEe tee ee Pinot io ans 24 saree paaees "ene,Se Bon Pare fox aa pe feet tock Lhd a he as oe is peepe hee 65 fk 3 é fs 7 bee fr £% oo We ane oya a oo oe be ke & 2 Oeve slreee Fin heed a wee veneerOo Se ge By egy w ie oy a ae,i ' PS ps sme OS bee we ' eee theeCope UR a ne OS " 3 @ ee isas a 4 PS 2s a nr i BS pe oe cee" D gw wm * bee Gi he A hee ye hee Se ee'ESS, a", fe Be at wy to ge GSi : es 53 fs, fine. 4, re pee ee boo nse ps nfh. £4 eg - Bf & ey me & oo E,es mn me we bo TO ee & we se"a fh G te gw wie be eG we By bd ee osee % . ae nal & fege # * £% 9) £% oS w er por eee.as t. A Bog #& oe Ek ad foo te OS,= & gg 8 a ee oO vege ad a ancoy Pe ce wt gy wh 6 te 23 'yg? pee oe Gh Me Ut ent fee/ a an oc ah we CRS i om i wet aemh tH 4 ire " we nn A we pa pe OCR geSadao. # fee #4 we, 0% eo = 63 i as! ps re oe tosiew bmn tA as toera re: ae & en ee be oe a ty EEBE iyay etl pi gg the gD aa te FB i wR aeseme a' Ar As yO se ee we ge a [ean BG Poe nn a dl fa - @ wa eeTn nn arn: ne - ie Tg efi tage a aas a joo. oa pre 23 room ' vite Pa ies " aan.oe KS wre ee ig} ove sgh UE tft aed 23 fcsagen tA pom Py bP Spee ' es ile ies a See: ass "E4"<4 pia Be sey 'pees bes eee fon, OS "ge ye Ese eee ae ¢ "9 ~ge "2 th De ky ee Es ners i ay eetye. és oo va oh hy 0 EL Grn: . Be rngeen thon eee, K bloe be 'a 5 ws ee gr Ee on a)teen ae Pa ¢ Og LA here bE: iy ge & bien ey boca food: oave 591 "5 ae 4 ee en es ee Be vets if ry ee ing ES,od is ths fF thee. gees iy bee om * #5 be ee us vn, Meeecd oe be Oe PG be BG iB vite ine AD Suk aBeg ge ot te ans! oe % mn! , Be"ees 4 ~ Hie 3 aes a sf 'wir. ' oe pa& & & @ EE ' eS oy ke £5 ee fe aeas ' " tok roe : KS £ é we, 6 ; teed a" anes hood on,¥ # £3 ie ote te eee ee Nt i ay a) pane ee: pene. Pa J LeUt x A ee rs "e" oe % "yy oH ; ex as or J Bi tee be 'enn i eeSe | te nn? rn anno 2 & ie fo ey; ee m ORE: Be hy & be fe ES oe th fe OB von ee 4ton an an A OB BL tS ae Wp i nS a "pega rn a oe OBE .s: - & oe 3 ~ 3 be we isTo % 7" . is 7 [aa ee Pos foge state Yaeg? 3 rat ve sepes we xr "ee oe Bi oe fe us Oy Befine a eros { ae we TS f. St 1B ee ; ee t3 233way tr Aeot 2% Bs rheed fee is Powe "oi ped:wd ; a [) gem ' FS 3 CP abe % me ee ,pe aS 0 #3 + ee, bees rt tse ue i % oe a) heer een wan oo os Aer te thoes bon ot a Ws rai "ie rookte @ , . £ BG ewca i, "te ay Seve . oe 43 "8 0g, poe~umistanees stated |a8arguments of Sri M NeNiaw De!SY8anyBSclmased to issue a wri, ¢WP NG: S282 OF 2084:of fax pursuaBSE AE BERS |='anga EswaEGsGed, on the fffFoeCyetict, Andif3PISRehwaan:65]Se C3sheen Lec nn ge" 3 3 geetwae SE Siow. ; " oeES ne vf CS (2 oS.Sh2023 bearing [NIN ITBAVASTIF/ 148 A/20282-25/7081 S549650)}, the consequentnoties dafet 29.03.9203 u/s. 148 bearing DIN ITBAIAST/S/148_ T/e0ze-SAN OSISSGG Adi dland the consequent Reassessment order dated 22403-20284 beating [TBAYAST/SMN47/2023-DIN SA 1OGS219769(7), as being yard,iRegal, arbilrary, without jurisdiction, violate of Articie 74 of the Consiiiition ofindia and consequently set aside the same:IA NG: 1 OF 2086:Patiion under Section 181 CPC is fled praying fhat in thecircumstances stated Inthe affidavit fled in support of the wrt petition, theweahtoneaae}High Court may be pleased to sfay all further proceedings including coleaf fax pursuant to the Reassessment order dated 22-09-2024 bearing g DUNITBAVASTIS/MA7/0025-24/1 0832 19789C1}, pending disnasal af WP.No. 8282 3)20S4, on the fhe of the High CourtThe petition coming an for hearing, upon perusing the Petition and theaffidavit fled in support thereof and the order of the High Court datedO4 04.2084 19.06.2024 & 15.07.2084 made herein and upon hearing thearqumenia of Sd M.Naga Deepak, Advocate for the Pellloner and On VijhayK.Punna, learned Senior Standing Counsel for income Tax for ineRaspondents;WP NG: 8385 OF 2084:Rohween:Kondala Rao Kolapat!, Sfo. Aged about R/o. 1-98, Near Andhra Bank,+65OstosBefheoYeleswaran, East Gocavari District, Andhra Pradesh. PettiongrAND4. The National Faosless Assessrnent Center, iIncometax Department,New Delhi, indiaoe RBS OO NaSeal,$i}calPa RECOMayEsx:anCin the 3&ances stattatooumseyehincai=Bee3earring DOIN$Na: : ; bd 4 a& g & E& & 3ed pod ies re ' ot Ge. "te Tere. ifs ey; 3 mp peya a ee"tes, 4 nnn wig ta, oe See peerne be & ae Bieee fee fe on Ke tfren st' : is Pa he s 4er; enw g os esd CA > bene* ted eee kere ow yn Layopen Le cg ee Bs ~ paae :yer me aie 7 nd , ew ge beesCp ae ee Ee,ia wk ns an AA OL Kissa - a S Pn a aneo sit te hed " a L pane A566, y: i pore aheve taeDg ee 3 en de snnn ne ns) aaSusie ee des 'tr tse SE ioe. Gedor" ye, ES if3 £% i, ce Abade theee SAE ry ¢ % ps +3 pn os Gg '3" ae. 3 s fore " 3* : ia z re "S$ _4 iB a a '> nn a ee GSa 4iw j Mo im 1 OF Bebee a a aoews ug sated. por. ee' whee, eyoe) Lh, 74, "gm ms ¢ ce eabeg wa Ch, ad La ca Pi ie, on 4%le o BE,we: Tae 6. or, peas g $57. & & & ® bo te aei eo gi dn weyLa , ing os. ye Ae2% "4 heed pie , oo om £4babes a Gene 7 " eee an eyPanes be vee taf boNeat Ain ot. oyron, tee gets ee "$4oe ibe Lan on Lah ce"a8, 4 - pn pees tsoe ager Tease ii a foe ey oipo "ko we ne pan Gh. Pa"A ee % oe awe ; 7?he es ras $2 : yen Pnn be heed: 4 oyw we Gh a oots oe FY Bh- cs res. via, . % ete 4 es,ee ey 8 ey RDhen, es " £ £ bsp ageeemood wna os teed $A ane ye %a fn a ann oy beg"Ot the eer we \ rt 7 hoe 4td ye oA ¢ itt Speed . Each ef G3 hen te ,iefsa Bch feeus 3 8 a ae a' a et 8 pe hg? ay a a we at;jon os fe ge te UD; hoor Be # Rg we ws 55} A Peer apo"oy He, obec nod ; Sone. ay aah ao 3 era onesrao Freee wy Spot an Ube one, , oA ",Gy nen oe hh, oe gS been we &, a a feee * pesene ae Ey Foe) po teat fs nanceepee oe hs 2 ee ee ES a, wswh age fa . a ae 1G cae ay @ how Fe as$ x £4 'gpm ; thet : a : ; oa"tp war, pe me & a % &. phere og oo be¢ & & SB st mH oe oO, nm SN2 & & © OS ey i x i oy OEBowe bk al er 45 ty& "> 6 RB we "4 oo fy geo CF G& wey aE te boas > ars a £3 si Bes A athe GE Gs faNH .3Kurriar PWP NO: 8284 OF 2024Heiween:Ganga Eswar Kona, S/o. Surya Narayana Kona, Aged about 38 years, RIO.D.No.2-64/2, Thodangimandalam, Komrmanapaile Village, East GodavariCNstrict Andhra Pradesh.PetitionerAND_ The National Faceless Assessrnent Genter, Incame-lax Department,snslteNew Delhi, india* Assistant Cammissioner of income Tax, Circle 1, Kakinada3. The Assessment Unit, income Tax Department Ministry of Finance,Goyernmant of India._ RaspondentsPetition under Aricie 226 of the Constitution of India is fled praying {hatin the circurmstances stated in the affidavit fled therewith, the High Coun maybe pleased to issue a writ, order or direction more particularly in ihe nature oFa writ of mandamus declaring the order under Section 148A(0) dated 3005-28hearing QIN ITBAVASTYF/M1484/2022-23/105 18800781) the consequent noticeqd 30-03.2005 us. 748 bearing DIN ITBAYAST/QN48 1/e0es-23/108 1S898R7 and the consequent Reassessment order dated 25-03-2024bearing DIN ITBAIASTISN47/2020-44/9 QS5sH9008 1), as being veld, dlegal,atbitrary. without jurisdiction, violate of Article 14 of the Constitution of Indiaand canseaquently set aside the sarre:iA NO: 1 OF 2024:Petition under Section 191 CPC is filed praying that in thecircumstances stated in fhe affidavit fled in suppert of the wri petition, theHigh Court may be pleased fo stay all further proceedings including collectionof fax pursuant io the Reassessmant order dated 25-05-2028 bearing DINiy BAIAST: PBN AT AOE 3 SA TONS2SS00RN 1}, pending disposal of WP.No.8284 ofE"en£0;waPaes:ae,panrome20s, on the fle of the 4 .wheel:affivay!oy-and upon he:PYyuments of Sr Syrga'Kumar Purnia, Standir*xead288 OF 2084:82s,WP NO:¢~Sehvean. PRudure}(PostHieNBsPetitionerhea National Faceless A:ayyN84,. RespondenisPatition under AdoxYatgn+'.the HiHickaxsiated in theout mayve the nature of"e%particuPe PalAeyPY TT3be pleax¥<GHa wrt of m@§ bearing DINmat?DsIA NO: 4 OF 2024:Petition under Section 151 CPC is fled praying thal in. thecircurnstanass stated in the affidavil filed in support of the writ _-- fheHigh Court may be pleased fo stay all further proceedings including collectiontod3B OPEof fax pursuant fo the Reassessment order dated 01-00-2024 bearing OINITEAIASTISN 47 /2023-24/106 182402 8(1), pending disposal of WP. No. S295 of2024. on the file of the High GourtThe peiition coming on for hearing, upon perusing the Pelion and theaffidavit fled In support thereof and the order of the High Court dated04.04 9024 19.08.2084 & 18.07 2024 made hersin and upon hearing Ihearguments of Sri M.Naga Deepak, Advocate for the Petitioner and Sri ViiayKumar Punna, learned Senior Counsel for Incorne Tax for the Respondents:WE NO: S307 OF 2024:Behween:Sambasiverac Pasunulell, Sio. Nagul Meera Pasunulet, Aged about 43 years3-10, Nekkallu (Post), Thullum (Me), Guntur Distiet, Andhra Pradesh - S¢.ooa. PeitionsyAND. The National Faceless Assessrient Canter, Incame-fax Denaririent,sendy,New Delhi, India2. Income Tax Officer, Ward 2(1), Guntur, Andhra PradeshtaThe Assesament Unit, Income Tax Department Ministry of Finance,Government of india_ RespondentsPetition under Article 226 of the Constitution of India is Hed praying thatinthe circumstances stated in the avidavit fied therewith, the High Court maybe pigased to issue a writ, order or direction more parliculary in the sale ay& wht of mandamus declaring order under Section T4SA(d) dated OF-U4-2aesae é i £3re $d he enteh nd rs GA EEne Os aeFe fy OM we: 3 rn te.aS 3 cee a?ee 5 oA oeoe i : ; Mmme " eeat ond eereeaPBAIAS TAS 188. 1/202ar daLswho. pa ;a My, a, oeos "ang ae- * %ae ~% re fren Bawekonoval tARES aes C4"ey 85 beesan inedfe yelied in support of the writ pelA i ° MEfee] dase oemn om ce tis meen feedPN; Ke bere sat t Gonms Bg on a eeMonat core oe ca inne 5So ca eh iG % 4=, re he C4ee, ' th . yee 'ponCS ht Us & ee TE3 3 & Fs Soe " cn "ieee asra ae y Agecones Cd ; eS y heatfreon: hag a one Z t4th £3 abee, w aZ ion eet acia za, 3 "C3 ipod 4we aa jie #4 i3%a oe p rs)oy fe : Faf Pes) Creve oo nonpo ah neigh coordLaeaeTOF 2028Petiian°xand consequentiA NO&is a on £beat (hth tsay'$ma Sri Viar 8USsie>eSy"+adents:HNmtLS\PPNGSsfNAS«vt.uas=ahtekioS eee dee teROSE H goePA2 OF 2084XszSH€SSteh oS Be Sayeane CASafLak PRESALE BALE ED 4Cie ' IX < raryRee By RE SE.BEE PAINS s Fy82 33et RsaBS©=ihe Hiszsuopert thereot7/20228.Fyfon caminySatSennopail& }.aaeWag asuyiTRaHigh Court may be pleasearguments of Si M Naga Deepak, :WRIT PETIVION NO:Sehveen2OeS4, on fhe fis «Sisg?£3 The Assessment Unit, National Faceless Assessment Centra, IncameTax Department, Ministry of Finance, Room No.401, o* Floor, E-Ramp,Jawarharial Nehru Stadiums, DethkT 10 O05,4. Union of india, Rep by Ns Principal Secretary, Ministry of Finance, 3Floor, Jeevan Deep Building, Sansed Marg-New Delhi 170004.5. Mis Kurapat Subba Rao and Co, Charfed Accountants, Qpp Lane foGayatri Mandir and Tata Gold Plus, Mangamoor Road, Ongole-O23O02.Lo RespondentsPadition under Article 226 of the Constitution of India is fled praying thatin the circumstances stated in the affidavit filed therewith, the Nigh Court maybe pleased to issue any order or direction more parficularly one in Ihe natureof Witt of Mandamus or any other appropriate writ or order or directiondaciaring the Assessm ent Order af the 3° respondent, for ihe assessmentyear 201G-17 with DIN No, TTBAIAST/SMAT/2038 -S4/1O88085553 dated23.18.2089 (Annexure P-1) Pasaed under Sec 147 Rav Sec 144 and 1448 afgIncome (1) Tax Act, 1881 with reference fo the notice issued U/s 145 af theAct by the 1 respondent di 23.03.2028 (Annexure P-2}, after following fheprocedure laid dawn Under clause (a) of Sec 1484 of the Income tax Act 185%df, $3.03.2023 (Annexure P-3) was without granting sufficient time to fie theahiections and opportunity of personal hearing is contrary 16 section Sec 149ib) RAv Sec 1484 and Sec 151A of the Income Tax act (herein after referredfo ag the Act} is without jurisdiction, barred by limitation of time and aise mviolation of principles of natural justice. Hence. the orders of the arespondent is Hable to be sat aside,IA NO: 1 OF 2024Petition under Section 141 of CPC is filed praying that in theercumetances stated in the affidavit fled in suppart of the writ petiion, thehen wig tipsbee i te fe OBte ge oo the. ve 5 aS7 iy ; i) es os Se ge shoe, oe 4in an = oA et BE TG . = oe mS feBB Ge eR te Bees vy ys . s a 6 OeCo wy wr ee "te ES en Je peed ee a rn aa" ge £56 4. "y bs ge we [a5] yi, ce "Ss cr , noe reea no a oe je CD Oe eI f LS een a % te a nsoe OP hy [ia pe yen ee @ oS ae é oe % #/ : i yet z Ce "GS 8 om By a oe a - é a os oe, we LP asan a a an ae ib 3 Whe a re Pe Ege penn ans iS B&B Bw, re KG ' fe Bs & fe RSOo 2 oo ees ty ge es ten é os ii ry "CE RARrad a RS eed é wheee £% - a os iia UES aa ify BS yom eG em B Men 2 Oe aeGe ee kp She ee Ee er : me ES 4 tb ' ay whe, 38% OS mg 8 © a @ fee % pom iy eea gy ES 4 oe ee ee os fe Hs vee eBie OB eo 6 8 ae ee 6a3 "<4 i . 3 x , oA sae eons we sodhoe we Boe is @ » "E £me OS zy ye, OR ge Bes fava ae wi tng vo hove os fae eerie rr ts poet Gy pe y ae Ee were aeww Gy are vom, ued te 2% semn a nn rn (se re Gy me UR COfeos agree Recad Pesos £4 i ne a td e: hinds "tee wy ¢se be hee gh G i "Ge mB 2 es.a ee a fe ae es M3 Be oe Bwee ae 5 eae. % 3) Pa ras wee om 'Aare ge ": fy nb, 8 GE ~~ » B bee 7 _» he fee os spon an (sae mh SR eae ee: dare ES ran ofns Mes ans) eB oA oe we "OO"4 * a . o an tag gs ee ve ware ee kee fe so a5 anee a re Fae £% fy dee wh Sere aa ee ies ohyed ALSwe, gE Fa heey a te Te tS be Be rs, Oo re eeij o 3 Se oe ny Gs, ae ie OC pean ne ye ee i Ee wm 42 ety Oes % i, ae ifs wt a sa oy, Soo ee Sy t3 ; et wf Fs os S"er @ wy Fry te 3 os . ch mMed RY oer ory bake % feet noe ca: eee £% 'eng. ah ween as i Dee batton pe Ot wn ce 3 ugh ae: wm tO pe ee a be Gy ge eeheer, one Koes spoon. z vane "if yor pedi . , Spee ~% peeee te Sere peeeee ee os em RE : inna ef » oS S meettm OES mb, A m we ts fu ao bom th ison anOE EE ae, By, TA BO tm ge os an yn gDft ft a C4 tg babe. ge oh Oe by £4 wee Son eean per f "ee dg See Pied is Seted a Ay Ps 3 pen beén fare eoenct bet : weneer Sacre ee "a ne aa ws . lad » thee ~%wa "EPG ated te Z we gs a we Se 5San ae a ay oe , & we a we fe OE ope EDbee Sah bra. va tye Mn ars J We ote. hs cy re s ew hese"ty Ps fos Pas fs yg "gy wid? 4 bss as * fa 7 og acn nn + rr a rh nnd we ae ae ay .cae Baa rn, a; a a - 3 oa OE OG ee Goadee : pe o ny te i hy ae on2 a a es wi e Go ~ © esehd, a heap eo Tae i tas cm , EPs i "a Fc en. fr ry7 re oe we a wee "3 ; ae gee G te |fad fos a F - te So 6 OE "ef - E a6 £ & ibe a,a ye " kee oe Fae ee " Ge & 8 ango Bom B Bos & g¢ @ 03 mF ne nn hy was £4 Los pre 5 Sete. fan ey, dow epee £5 e Renin. es -- See Ano "eg & % esag bl BB oe og GB ms fe 6b oe «Oe me FRoA oF fe eG ee mee a: i, os a se oe OG mm Owwe «ge te rr ad es oO GS ke & wh eeBo» & & Biot @ B® Se "a © » BE Ge 2 SS¢ ca neon, ieee > etna ; Li a é be : gn feega a" OE Go" Oo tie $4, Pir me Care eo & Eea on bee OE en _ v9 5 eek pn oe Nomad ee 5 "ay etpee el ate aa Lo ok wie Pie oo a . a LS ra ek te ts_ . agen he es . gt 'nena t, Fo lew. Bx aa Seg $53 cA ve iva a 7 ae co G& iw Ey oo a6] fanny Oh tb ge a Me eewe gta ee: nn ane oa : Pe ' ae ba ae ae A i OR"3 s + an ee So ESS: oe ' oom anne th a :fe By Bee fe ee fod oe Bf ay enn ° "y435 2 & mK 2 & & 8 a) Be gg » 26 goo OB a. ae Ca a we we ey , :tne uy ; OU sd = an a leno ng. wri €NE ' - "ef ered no a ce =e age fh « oe3 sg ra oS a an: eS gt ts; : a as i) ne ca a oo : et Tove 5 OF soonwn eal Boe agen . C% P " oh $y ra ro Pe tes go ATn & © 7, an a no wee OES wn alotcca <r i Se a Ge Co Bi tf C3 ote ma meof x , is an i wuA, |a writ of mandamus declaring order under Saction (48A(q) dated S4-03-2028bearing OIN [TBAVAST/FMMSA/2022-25/ 1051 2640949), ihe cansequentnotices dated 94.03.9023 u/s. 148 bearing DIN ITBAVAST/SN48 t/2bee-SO1O5 1247 es zett) and the consequent Reassessment order dated Q0- iS2084 bearing DIN ITBAYAST/SN47/2083-24/ 10520782850) as being YN,legal, arbitrary, without jurisdiction, violate of Articie 14 & of the Constitution ofindia and consequantly set aside the same,IA NO: 41 OF S026:3earFefiien under Section 754 is fled praying 'hat im iheCire cumstances stated in the affidavit Hed in support of the writ petition, hsNigh Court may be pleased fo stay all further proceedings including collectionof tax pursuant fo the Reassessment order dated 06-03-2084 bearin ng CHNIPRAVAS TI S147 /2083.24/7 08207 9288(1), pending dispasal of WP. No Bo27 of#024, an the fle of the High Court.The pet Yon coming aon for hearingweWON perusing the Petition and theaffidavit fled in support thereof and the order of the Nigh Court order dated{B04 e0P4 216.2024 & 18.07.2024 made herein and upon nearing thearguments of Si M.Naga Deepak, Advocate for the Feltioner and Sn VihayKX Punna, Senior Standing Counsel for the Respandents,WP NO: 9295 OF 2024Setween:Sri Venu Gooal Aturu, Ria. H.No SSA-8/10-104, Fiat No.S, Orch ids, Bahindidiis Hotel, Maruthi Co-operative Colony, Viayawada- 520 O08, AndhraFracdeshAND4. The Income Tax Officer, Ward-2(4), Viayawada, Andhra Pradesh.both=YErimelgae)aeaat RaRystoSx~rinaipal Se:>¥Ss. rept"ee3The Union of indiZ.Bb i Be ee ee Ee Be O Oh ot & BD % weee aS ies nn an nn an a kK B ~~ & eSFete An ev" os pe ca 108 sheet pears % cage Mee eet capes ahs fate oonwe OS "heh ee feos en oa at ae gtety , % a re 63ty oe Sore on, oe os Fame teat Ess peg a ie tpt peor ae& ss pe OB « £ & Sm B Bu & SB=e SF we pore , ws ioe goer es os GS ; bees face , wi | SE. As soe ae on ree bone : "aH boa US fee nee isa)rs we Gy SR Be oy ee ge 83 Ieee , Owbeh ae 7% oe Be ins HB "e & go mo ywoa 2 e We BR BG oe Bb wy © Ge hy Cere o& kn pe: we ee ike ; pe & £ ao re re £3 a i eAadc 3 he, aa ef " thee ra Mes , ' o wee bondwise 'sa a me tay aoa tee BS nw FB Bewe : po Sued Poe Sm ES EE ty fee USS Gh ke tin GYaap : fe Re ee Eg be rs Eg eR,tA eee : viet Exod prenes s ae nh a er, on Lug £3. 2, it one fywy eg BE ta, OM a, ae ao 6) t&tH (ar an < can oA o a yo fae i poe# B ge & & 1 & oe GS 3 ew ee ORtees press be My ne ~ be wee eee 7 ns ; wobeim.G rn <i er wb are wi he, gal Gaae wep a OG Ct 5% me, fr BB a ee, ht SE ' 443 hen ' Th as cf cr as rn)tf 3 £5 : r3 : "es 2 ge" Sear abs. : 5 a er a C4 p on A ae pon% me ° ee Ch ft) Gf BB Lo rd Pn thes eB oe beeoom woree ee S48. water nen Tey ns $5 a eS 5 a Ess] Si mGie rae 2 ER wo Be sn ro :eG ewe ES fps BG 2 fe bn Boe waneeA _ & Bo th - bd a a a ao Boe ge tenae. ae po ssc 4 Reem epee apts oy os ' BE Shee & pn opng 03 ee eee KE tee a ae 2 wp "a @a . pie 2 £5 beet es & CM£e3 pete re ees £4, Ft Ly reed bet OS gn ed" nn ne ane a a ar oo tek Eewe % ery, hes % oe stped es he wae boa " tes yooeCh. Rees Be ee 3 Y me oe "i % th ae aged, e beers $] Haast. peeee on herr. Ped) fe Ta oe fd on ree Sede a 5 oeFA hy Biss ee "EO por + te ¢% om ies ae vet i oc Th es. oS, gn stews beer Shoo. he Con is "pes B Seeel ' fe ve3 nn a oa a ar rane wey Oyenr ns: a fre e% BP ne el ps eo esbe Lo ee saa ty * & wp sense Link us ae Ms "fe hen: fonae a nn a3 can 7 oo 2 a an. ane'2 yun mbt £5 O & ver BB gt Sh, OT eS2e yor : rere se ae oes sages veeee napen, [s- oes a anpre, sade Ls tha ns a a nn (2 ie rr ae ee a te Ca £2a ned hk bere ee ae a % ee: Lee nh: aoe por ge ° we hePed ie og nn ae " Pa, sa so a 97 as oe a52 OF tS eC, a 4 3 te the ty; Ee ih oe Meee ws ger ie, fed oft my rs 7 ooPa 49 a [3 iE type aS : we CP bnew eg'ge Ce er wo " ot gee Nee ges fave oe Spe £4 te GeeEats ; 3 chp fone begs on Beee bad nos2 eB a ay 1% eo Fas OD a es yen ie o ,ce ae OR 'G Go» Be € & 6 2 &: "3 a thet 4 ' aites "te iS tee howe Z cy 3) a Does in7 as @ ee Ree Ea oh. $s tin ae ibed Metts i ee i. css3oemi8fon COHN on |cAroeas null and voidxgS"VARMinistry of Finanoe, Finior Standing GaurPatton under Aricfont dee 8B ep nn nn nesa TS yO ge gj ; nn neeayers ty Seow ; ny "3 a vars, a bbe:ds go e. o BM a B -Sf 4 Croat = bree omne "ig& Be te ee fe ae. , on@ Se 2D ie és i| oA oh. phe fre oeh Court may be piebe pleased fo issue Wnt of Ma&rourrisiansein the circuretances statLANo.1 OF 2024aNSRUC SANEre=canirary toconsequentlyBS EBOe fou Souk oa eeif ; ooeB 2 $9 tae a a3 a" * evn Le nan 'epee Co on) % z eesFyFhWRIT PETITION NO: 8817 OF 2024Between:Bramhareddy Arumaiia, S/o Anji Reddy R/o 2-165, Kunchanapalll Wilage.Tadepalll, Guntur 822801PatitionerANO4. The Union of india, Represented by ts Secretary (Revenue),Minisiry of Finance, Department of Revenug, North Glook, New Delhi~ FOO}The Princine al Commissioner of Income Tax, VlayawadafoindThe Incarne Tax Officer, Ward-204), GunturoeThe AdditionalJoint Deputy/Assistant Commissioner of income Tax,National Feceless/E-Assessment Centre, Dali, Income TaxDepartment, Beth, °C Floor, E-Ramp, Jawaharlal Nehru StadiumDelhi-] T0008.§. The Assassrnent Unit, { income Tax Department, Guntur.RespandantsPetition under Anicie 228 of fhe Constitution of Incha is fled praying thatin the clycurnstances stated in the affidavit fled therewith, the High Court mayhe pleased fo lasue a writ, order or direction more particularly the one In thenature of Wit of Mandamus declaring show cause nolice under Section14BA(b) of the [TA bearing ITBAVIAST/FN48ASUNV208 1-22/1040 2 151070)dated 22.03.2022 and passing of order under Section 148Atq) bearingITBAVAS TAS TARA f2 022-23) 106288notice under Section 148 of the [TA bearing DIN & Notiee No.ITBAYASTISM4S 1/S022-B3104867481S C1} dated 09.04.2022 by the orcS5072(1) dated OF.04.2082 and issuingRespandent for opening of the sassesament for AY 2016-19 and theSFeA of the PTA1c"Pyae t Set af incomeV fhe a@Assagarnantoymatics uncer Section 15'. FT paged seh Sy <jy SF read with SectionRS yEERpenalty notice under SeOF 2084IANO: 4HON¥NPatScuisie-3™xBedmyoeos.ihetSSe RS '. ee _mae HeidarilPs2zRaeRae420.03.2024 penaltyee,pescaaon.atod3)a2aRingibeeofor AY 2OT8-'aie.'3&onmi$FayzfaeMHS 120ays%aNwifoneyNyry{48h of fhe TA and the coResaTEAJPNLSaSD8 14.2004 & 19.06.2084 made herain and upon hearing the arguments ofSridyothi Ratna Anumolu Advocate for the Petitioner and Gri Viiey K.Sunna,lagrned Senior Standing Counsel for Income Tax Depariment for therespondents,WRIT PETITION NO: 9657 OF 2024Hoehweerk:Sri Srinivasa Reddy Manukonda, S/o. Sr Koll Reddy Manukonda, aged about54 years, Occupation Business, Flat No. 164, Sri Sal Ganapathi Residency3rd Line, Old Pattabhiouwram, Guntur - 922008. Rep.. by his son and GRAHolder, SN Manukonda Sandeep Reddy, S'o. Manukonda Srinivasa ReddyPatitionerAND4. Assessment Unit, National Faceless Assessment! Centre, Income TaxDepartment, Ministry of Finance, Roam Na. 40° i, 2° Floor, E-Ramn,Jawaharlal Nehru Stecium, Delhi- 170 803._ The Income Tax Offloer, Ward - 1 (1), C R Suildings, Kannavari Thota,RespondentsPefition under Article 228 of the Constitution of India is Med praying thatin the clroumatances slated in the alfidavit fled therewith, the High Court maybe pleased fo pass an order or direction, especialy one in the nature of WRITOF MANDAMUS holding that the order passed by Respondent u/s. 147 fw.Idd pws 1448 of the Act, dt. 16.02.2024 with DIN No ITBAYASTION 4/2023SA VOSIS82967 (4) for the Ay. 2016-17, as arbitrary, egal, bad in law, void abit io, apart from being wolalive of prow isiane af section 145A and sectian 149of the Ack and also contrary to the circular issued by CBDT and provisions ofasNBSder passed by JPetitionerANDStandingis3&x§ OF FOSSwethavahaena RasicsaN.MeN°+r¥NNgWRIT PETITION NO: 8743 OF 2064SAA Raghu Ram AdveNigh Court taylearned Seniorconsequential prresnaideRahween:iA NOhaeNoNySSwitds_ The Assistant Commissioner of Income Tax, DCM/Ac#, Circle.aft}.Ven, Income Tax Office, infinity Towers, Sankaramaiam Road,Visakhapatnam, Andhra Pradesh, 520078.2 The PCIT-(, Visakhapatnam, Aayakar Bhawan, Dabagardens,Vishakhepainam-S20080The Assessment Unit, Income Tax Department, National Face lessfetAssessment Centre, Delhi, Ministry of Finance, Roam No. 405,Foor, E-Ramp, Jawaharlal Nehru Stadium, Delhi-7 70003,RespondentsPotion under Anicle 288 of the Constitution of India is fled praying shatin the croumstances stated in the affidavit tied therewith, the High Court maybe pleased to issue a wril, order or direction, more particularly one in thenature of Writ of Mandarnus, declaring the Assessment Order af. 18.05.2024passed by the 3 © respondent u/s 147 raw.s 1441448 of the income-tax Act farAY. 3949-20 vide DIN No. ITBAIAST/SMAT/Q023-24/ 700901802504).consequent fo the order passed u/s 148A(0)No ITBAVASTIF48A/8022-22/ 105819081370} and the notice u/s 148ee vide DIN No. ITBAYASTYSMAS 1/2022-22/105 14478280),issued by the JAG(1™ respondent} Instead of FAO" respondent), as youd,iHegal, and contrary to the provisions of Incometax Act and contrary fo ihePringigles of Natural Justice.IA NO: 1 OF 2024Petition under Section 79) CPO is fled praying thal in thenircurmstances stated in the affidavit fled In support of the writ petition, heoNHigh Court may be pleased fo stay all further proceedings pursuant fo thenesPan e ot ee OES aS ay Bt RTT pe gees mie phen sie 33°7 *Assessment Order dt. 19.04 2084 passed by the 3° respondent u's 147 Fs4aBh af the incometax Act for AY. 2019-20 vide DIN No.te.aeVen,"ries we egeng * fee, Soc $ ape ae, Dene Lorene, &me 2 Gh a wy on, 4 ae a8) ' eg aoo " & & £& & z we «wp B oe nn nr aePs Ba pe ee ED oO coe an en en afo "yn Be ty bl By Ht B Be Se Sod" me tS OS 6B Go fk age ce id ye eMce gr ue ton, eed ie a ase oo os ee3 Ol a Eas we OES ee lee as a aa Co ye 'S Fone C4 % hed 'nei " &s we ES ted ek= yon bes roa] &f3 Gen $£3 £% ee fevo: orete Seew wat % ? Fee 'ag ee 3 i, Ch, ty g £54Fy & & # 1, ra es 4 fe Se cA rs rod ome:fhe a: a a, we de os 32 2 : iz wt oe Se2 a | a ae aie va ae --~ & & &oe ef c 6 & G 2 Be oy A oO JP wm; Mi D 2 bi tee % Bee ieter fn "hy Fe bs mm & is em cr an +£5 nn ee ye fe " a aiy ae raed ge we, ra we aA a ©. ; 3 on bodeB \mmea et Go oe Ch ee B g &% : La S33 ' as "4 ", & 5: ies "Sh te, ' tt x, Oy rete ye aeye # nn ra 6 5 eo ane ay ar we Pn are - 3 eee eae 4 ie oe Z * on. sie, hen2 CD roe re 353 6 ony bees me tee es geie ot an a i nr eaon = dos ee 4 Foon . wer # 5 ei treat we) ae ee a3 esa ee. oe fone 'y we Ope: th: pasSs LE: yee ; v é wy poses on oe€ we a on P z, nanon. "s on hy oA 60," mw tb ge Be ge hm ww ME . OEiy Oo , G C & BG Go B+ pe ES me gOee a ae 3 cn so & B . Mo oy EB yo> ten fone ee $ a oe é x KeRea 3 a & my 3 "& 28 gooey go OG OEwee 4 _, wool me , " oete bn ees on as 3,oS nn ne me tS a eG oe Bo TG tb Bhbs Go & % wm & wc" ne et ge 2 GR &ey te % a2 St e te Ob oo ars Bo,on' ne te nn ar ; ee fy he ieeea m 6 Ce ar ae a a a ew aeo 5 eo any, i a an -" an Be fe cs Re em Le 9% tevagal ome fe ke a hen me i ey OSws es Po ae: a cn an a) ao ~f "fta, . we an he ES he Bb tye Ee rn rerm ay ye rr: woe "By eG hee ': few Ce Ieee "net sere ee '9 Feiegy, oa * Le goa z a oF wm x Sn ing : arepan teen see es , CS thi = om, seep yee, "eet teen apwe fw wD on an mo PDey 7 fe "en fen 8 Th - eS a rdrm Soa yey my nn a ae i anie an ce ee % © Go 7 a ath XS OE i ge fe ar an as iy ee GEee fy & be OS sin, en Hee ee ES i ae Aen age ua ee ke site te ee eo @ &we ton ae ee Sd us we ow oy 8 a as are?"ee a ge "tee 4 if . 4£3 ee on igs 2 ie * tee ie See oo. ee 7 , =o » » re Sexe eg pubes seen £4, tn,BME ge "ete OS reget tO win, ge : cas reqo ees fe GS, ra a, me fe ae Fees CO Be pe CSere ey oh fm be cat fo an an a | mh, ' Soo etemG i my bo » 8 a ee ieine, % b Doe os, 2 % te pe. Bay os aadae ih py We " mB oe @ & me Bg Rem wyoc 2 i ae, Ws te he an a es oe UY oyorae. pees re, tee . ee n te z £ 7 ths aefre Be #2 me o 2 8 Se . 2 B &e Be e Boyy ade an on wie wo fy mo ne a a aege gee "-- ven aes : Le DB a ae ge | es ttwae Eoeer a "3 ee . a4 fs be Ione. & Gore en , wibee epF mw ¢ Sg Sk i ae @ 6 © € a anfGP pw es he Fro i wy nn mcg foe eo wpm ertreiay Lee vane rs a ys re es Ae es ro Mr oc eehen ia as thee fee E5% ae ad 2 " e ene, pee e% & beech. aef ge aes - fer Dts & "toe fo tee ie a Goe9)arguments ofCocupaton:3"*foe&. Purnia, jeeAof 2084,Sehweean:ANWP NO&isOF MANaaa8%-iNery, Hegal |<)28*ss& areiy, 8kemodinitio, apart from being vielative of provisions of section 148A S&section 149 ofthe Act and also contrary to the circular issued by CSDT and provisions ofsection 157A of the Act, and consequently set aside the order passed by 1°Respondent ufa. 147 rave 1448 of the Act, dhO2.02.2024 with DIN NoITRBAIASTISMAT2023-24/1 0818858930} for the Ay. 2070-17 and allconsequential proosedings pursuant thereta.iA NO: 1 OF £024Petition under Section 157 CPC is fled praying that in iheSircurmstances stated in the grounds fled in support of the petition, the HighCourt may be pleased to stay alf further proceedings, ohaing any Pecavery,pursuant to the order passed -by the 1" Respondent u/s. 147 nwis 1448 of theAct, dL02.08.2024 with DIN NolTBAVAST/S! 147 /2020- S4/ NO TSRSES3Ai 1) forthe Ay. 2016-17, pending disposal af WR Of 26 of 2084, on the fle of the Highcourt,The petition coming on for hearing, upon cerusing the Petition and theaffidavit fled in supgert thereof and the order of the High Gourt dated25.04.2024, 19.06.2004 & 19.07.2024 made herein and upon hearing thearguments of SRI A Y RAGHU RAM, Advocate for the Rettinner, and ofSrVihay K. Punna, Senior Standing Counsel far Income Tax Department forthe respondents:WRIT PETITION NO: 10212 OF 2034Between:Bala Sreenivasa Rao Somisetty, S/o Venkaia Swamy, aged OO years,See Business H. No. 7S-12-22, Karicharia Vari Lane, Eluru, West GadavarnPHetrict - SS4 O04, Andhra PradeshFeatitionerAND"Nflcer, Wareax t+acd=be& ingen.uCerfer, New Delhi, Roam |Nehru Stack2. FeSania, Hyderab=Talangs"ondent, ufs 14?wobeeByRessancenis»&s8g3Sye writ peltion, the5;3NyPinel is firi af £%°» BaerSsSUBDSxtHon, declari1 OF 2024rasXex°aynstanokprayhezWT TS CHOUTTISTANCeS 8or DirsiA NOPSCOve;ry,edeThe petition coming on far hearing, Upon perusing the Patitien and fheaffidavit fied in support thereof and the order of ihe High Court dated93.05.9024 made herein and upon hearing the arguments of SRLAMASIVAKARTIREYA Advocate for he Petitioner and Sri Miahy KPunne, StandingCounsel fer Income Tax for he Respondents.WRIT PETITION NO: 12324 OF 2024Balween:Limamaheswara Rao Edupugantl, Door No.d1Ss,Ciistrict-S27356, Andhra Pradesh.Sudiavaliary, ArishnefadPetitionerANDwots,*The Assessment Link, Income-fax Department, National Faceless s-Assessment Centres, Room No. 401, E-Ramp, Jawaharlal NehruStadium, New Delhi? iO O84.The Princinal Chief Commissioner of Income-tax, Andhra Pradesh and0"ee =Telangana Region, Room No.g22, 9" Floor, B-Blook, IT Towers, 102°AC Guards, Hyderabad-800 004, Telangana.3. The income-tax oe Wart, Sudivada, Ooo Bhaskar Talkies,Gudivada-827301, Krishna Distric4. Union of India, rep by iis Prin 'cipal § ecretary, Government of india,Ministry of Finance, 3° Floor, Jeevan n Deep Sullding, Sansad Marg,New Delhi 110001RespondentsPetition under Anicts 226 of the Constiution of india praying that in inecircumstances statad in the affidavii Hed therewith, ihe High Court may bepleased {6 issue WIN of Mandamus or any Other r appr sorlate Writ or Order orClrection declaring fhe impugned Assesamen{ Order vide No.2084 92TOsia8teerderQoz&damenti4a3°set Heand 1448 of Act,respondental, bad In law. viekative"4oo.aTSGt without fur=Assassmant Year 2Assessment OnderTOF 20242aLA NOgxcircuytistances stsHigh&ofZasNN=Masscurt may be pCSETSShee Syt RetHonihe Patngcs)=Bagaeos2ai & 18.0QSoraBedsted: 20.05..veNWOSs,Advocate for the RespondentT2aS6 OFxxWRU RE TTION NO:<eneBehvean:¥Mussian Reddy DorSFgSPetitionioAND4, The Union of India, Ministry of Finance Rep. by lis Secretary, 150-5,North Block, New Delhi- 770 00%2 The Income Tax Offieer, Circle 2 44) Guntur, Laxrninurarn Main Road,Guntur, Andhra Pradesh - 8220063. The Princinal Commissioner of Income Tax, Vi shakhapainam, ixrectYaxes Ruliding, MVP Main Rd, beside Past Office, Sector 6 , MYPColony, Visakhapatnam, Andhra Pradesh - 850070.RespondentsPatiion under Anicie 228 of the Constitution of India is Hled praying {halin the circumstances stated in the affidavil fled therewith, the High Court mayhe cleaged to - issue a Wait, Order or Direction more particularly, ane, in thenature of Writ of Mandar mus, declaring the action of the Respondent No. < ipagsing an Order dated 28.03 2023 wis. 1484ic) and Notice u's. 48 dated28.03.2025 calling for Income far AY. 3016-17 as illegal, arbitrary, bad in lawand violative of Articles 14, 19 ard 265 of the Constitution of India 4. Set asitethe Order dated 25.03.2028 uls. T48A(d) and Notice issued by RespondentNo.2? ufs. 148 of Income Tax Act, 1961 dated 25.00.2025 calling forof INcame of the Petitioner for AY. 2018-17 and any coneaquent proceadingsy the returnas lacking in jurisdiction and fi), Set aside and quash the assesament orderdated 28.12.2023 against the Petitioner fer the AY. 2016-17 on grounds oflack of jurisdiction of the Assessing Officer in proceed and pase order allerconcluding thet the Income escaping Assessment is less than Rs, 50 lakhs inview of Ihe limilation imposed & inder Section 1497 Kb) of the Income Tax Aci,S64.IANO: 1 OF 202d:Petition under Section 181 of CPC is fled praying that in thecircumetances stated in the affidavit fled in support of the writ petition, they OF dernand?x"curt may bemeHig!ingame TayzPiaa3 4.the orders of the Nig}of the£AEXo orsSt EDRaeying recaveAhPy wtfsPackspeS3.a,iSoneatagof 2024, on the filESwkosoy.ake anyafidayvl fied mfeYadral for.-ENEetay teLatSOHOYaie for i~we3sSumar Reo AdveFPetitionensAND*xSS feywAS.North Block, New [caspondent Nos.2 & 3.Respondent Not and of :Betweenyears,ay OFoyNsia alThe incomeyss.ine,+3Ram. Nagar, Qngale, Anahifine,"gemssalThe Princosone nlsaNLOSPetition under Anicie 225 of the Constitution of India praying that in (hegircumstances stated in the afficavil fled therewith, the High Court may bepleased may be oleased to-Lissue a Writ, Order or Direction more particularly. one, in the nature ofWitt of, Mandamus, declaring the order passed 4 by the Respondent No.2 dated29.13.2088 ws, 148A(e) and Notice issued by the Respondent No.2 underTax Act, (881 dated 90.03.2023 as diggal,arbitrary, bad in law, void ab infio. violative of the principles of natural _Section 148 of the incomeand being violative of Articles 14,79 and 209 of the Constitution of indiaconsequently,i Set aside the Order dated 29.09.2029 u/s. 148A(d) and Notice issuedby the Respondent No.2 under Section 148 of the Income Tax Act, 196%dated 20.08.2023 calling for the return of incame of the Petitioner for AY 207220 and any scansequent! proceedings as lacking im purisdiction.IA NO: 1 OF £086Patiion under Seclion 157 CRO is filed praying that in thecycumstances stated in the affidavit fled in support of ha writ petition, theHigh Court may be pleased to stay the recovery of demand pursuant to theAssessrren! Order passed by the Incorne Tax Department under Section 4raw Section 144 anc Section 1448 of the Incame Tax Act, 196) dated08.05. 2024 for Assessment Year 2019-20 and direct the Department to nottake any coercive stens for recovery af demand, Pending disposal of WP12452 of S024, on the file of the High CourtTre petition caming on for hearing, upon perusing the Petdion and theatidavit Med in support thereof and the orders of the Nigh Court dated:21.06.2024 made herein and upon hearing the arquments of Sri P PavanKumar Rao Advocate fer fhe Petitioner and of Deputy Solictor General for theeedRespandenPEST Ee OF S0e8x»WRIT PETITION NO:Sehween:no Aganwval,ayh=BracSS As osRoadeathammadcharasichee?Visakhapaigpainam,FettianarANDSIE.~ SS owe Nyent, New Dece Depart~neannerFinerxAPY,&gO ow vyTewas, Hyerosataki-iese:OO Aawegreetna, Roar No. <&x=osincome Tax Officer ~ \\:2Oo}, VisakhanaRespondents¥ that°xHed prayinfernJate Wirt, Order¥8CCCI41Sincume Tax Act, 7894, deted 29.04.2024, bearing DIN and Notice No.ITBAVASTIS/148_1/2024-S8/7 08490804807}, by the 2° Respondent, for theAssessment Year 2017-18, as arbitrary, diegal) bad in law, void-ab-intioviolative of the orincinles of natural justice, apart from being violative ofAniiciles 14 and @85 of the Constitution of India and contrary ip Section 748 Aaf the Income Tax Act, 1961, and consequently set aside the sarne in iheinferests of luatice.IANO: 1 OF 2024Patiion under Section 157 of CPC is filed praying that in thecireurmstances stated in the affidavit fled in support of the wrif petition, theHigh Court may be pleased to stay all further proceedings, including anyrecovery, pursuant fo fhe nofice issued under Sac. 148 of the Income Tax Act,iS64, dated 3,.04.8024, bearing DIN and Notice No.ITBAVASTISNAS 1/2024 25/7064 30508801), by the 3" Respondent, for theAssessment Year 2077-18 and pass, Pending cispasal of WP 4 of 20s4,an the file of the High Court.The petifion coming on for hearing, upan perusing the Petition and thealidavit fled in support thereof and the orders of the High Court dated:28.08.2024 made herein and upon hearing the arguments of SRI VIVERCHANDRA SEKHAR S Advocate for the Petitioner and of GP FOR FINANCEfor the Respondent No.) and of Sri Vihay BR. Punna, Slanding Counsel for iheRespandent Nas.2 to 4.WRIT PETITION NO: 13428 OF 2024BehveensyVattikull Srinivasa Rao, S/o. Subbaran Aged about §2 years, W1i, NearMasi, Mufluru Village, Vatticharukuru Mandal, Guntur District - S22 275PettionensANDand Telangana, HyoNNeTowers, Te3, AG&esieogiot%&be.iwees=@LafNehru Stadium, NewRespondents=heveanith, theLaw, ponaASary {oexhe¥xoy&ebSE tersSSusi3aeogulalreIANO: 1 OF 2024ed4Xe#h Court miay be~ooun dated:ts'RaeWP NO: 13605 GF 2054Between:.. PatiionerAND4. Union of India, rap., by ite Secretary, Finance Depariment, New Delhi:PnThe Principal Chief Commissioner of (ncome Tax, Andhra Pradesh andTelangana, Hyderabad Roar No. 822, 9 Flgor, B Block, 1. T Towers,TOSS AG Guards, Nyderabad - 500 004, Telangana.3. The Income Tax Officer - Ward 1, Kadapa D.No:?-S47-28, SimhapurlCalony, Near RTC Bus stand, Kacapa, Andhra Pradesh - 530020.So2]cf3gedena*gecesfie4, Faceless Assessing Officer, National Facelass Assessincome Tex D Jepartment, New Delhi,peonens RespondentsPetition under Artinie 225 of the Constitution of India is Med praying thatin the cirournstanogs stated in the affidavit flad therewith, the High Court maybe pleased to issue a Writ of Mandamus or any other appropriate Writ, Orderor Direction, declaring.a. the Order issued under Sec. 1484 (i) of the Income Tax Act, 1961,dated 22.00.2084 besring DIN and Nofice No. ITBRAYAST/F/T48A/2025-24M 0SS20185904), by the 3° Respondent, for the Assessrnent Year 2077-18andb the Notice passed under Sec. 14S8of the Income Tax Act, 1981, datedS2.03.8024, bearing OIN and Notice No. [PRAJASTIGMAS 1/20e5-241 OSSBOISO1O), by the 8° Respondent, for the Assessment Year 2017- 18,-ax arbitrary, (legal, baci in law, void-ah-initia, violative of ihe principies ofx>natural justice, apart fram being violative of Articles 74 and 265 of theVsSeresnd consequentO61. 34ryxLOF 2024PatitionIANGPRGOVaTY, DUPaneding ciQatedx=curt order cesaposal af WP IPs~y;2.8SRUES Naveen AdvacaiFOR Respondent No4RaeRAL. GENEEOSSOLAS¥EPUTeRespondent Noss{3H26 QF SOS°xWP NOaKxSehweanNTR Disiiah&OS, Andhra |ANDSeada-52tveay""inyG Road, Vi3bad-5a 2ate FER rR Ee8, HyderaSars3. The Union of India, rep. by fis Principal Secretary, Government of irelia,New3Ministry of Finance, 3° Floor, Jeevan Deep Building, SansadMargNeth TOOT.Petition under Anicie 226 of the Constitviion of India is fled praying thatin the circumstances stated in the affidavit fied therewith, the High Coun maybe pleased fo pleased to issue Writ of Mandamus or any other appropriateWrit or Order or Direction declaring the impugned order vide No.ITBASAS TIF 48 A/0029-24/1 0883248160) dated 25.03.2024 passed by the3° respondent, order under Section 148A(q) of the Act, 1901 as arbitrary, nuland void, flegal, bad in law, unreasonableness, violative of the principles ofnatural justice and contrary fa the provisions of the Acti, TBST wthouljurisdiction, apart from being violative of Ariicies 14, 1801 Ng) and 285 of theConstitution of India and consequently sel-aside/quash the imougned Orderdated 25 OS. 2084 for the Assessment Year SOT PATS,Petition under Section {S71 of CPC is fled praying that in thecircumstances stated in the affidavit fled in support of the writ petition, iheHigh Court may be pleased to order stay of afl further proceedings Inciucingany recovery, pursuant fo the demand notice issued by the respondentpursuant to Section 148 of fhe Act, 1991 for the Assessment Year 20 7-18,Pending disposal af WP No. 135284 of 2024, on the fle of the High Court,The petition coming on for hearing, upan perusing ihe ton and iheafidavit Hed in supmort thereof and the arder of the High Court order dated2aOF. 2024 made in LA.No.t of 2024 and upon hearing the arguments ofSrC Saniesva Rao Advocate for the Petitioner, Si Vilhay R. Punna, SlandingCounsel for the Respondent Nos.1 & 3 and Deputy Solicitar General FORRaspandent Nodpraying thatax.¥Respondentslock, New £ANDr, Ongeaeew&beSsTIe8 OF 2084nNe»<.BrainoxAssassnient ¢.4et4. Union af ineiaSehyveanMr Solornan Diavils2anenWP NOi boon rs as ger LS 5ss 'a hms TA "tseen, Re "aoe. ad as: eGgr a 'i xSanne aan ae ae eS)a en Cs ute%& & Ge @ wm 8Ba rs a a, an Saoo as a ae e cSws ae weed" Oy ee 0be ge & am thtae a SSog "ES vn BE. eTwhe ee te MyDoe be Mee EeSl ef, ES C3whee ae EFA nee inhes oS ae a eea an a nsa a a aaes . "en od ae 'te thsoe » tS ' ;ES he a Ue ben% Saha at ico " $%ae, Fee eg eePanes te . " ns Sebo webate £ veeas oy nwBoe & a re,ne + a) a Zo "ESLES aed oe aee ee ee)ne ae eeie ns nO a. anea a an ae edSa Sa: ¢ ¢ eetS [5s # ne, im A, £ yga nn ns & Sih.as a) 7 a aS awt ek EO LEwe 7 hen yah 3 oonoe $fh as tet mn ee, CF xpece eee. £5, oe th "ert leCw 3 Bom ww B4 i :ao Bo x 2 ee &ad sein oe% @ 'hen a EatsTea 4 osNespondent No.G38the inoarmne Tax Act,g a tne~ & 8 33No. 4 under Section 274 cw @71dNe), © Show Cause Notios dated02.04.2024 issued by the Respondent No. 4 under Section 2/ Tub) of theAct, (]) Show Cause Notine dated 02.04 2024 issued by the Respondent Na. 4under Section 27 10fc) of the Act, (kK) Show Cause Notice dated 02.04 20e4issued by the Respondent No. 4 under Section 27iF of the Act, Oy ShowCause Notice dated 15.05.2024 issued by the Respondent No. 4 underSection 27 [F of the Act, (m) Show Cause Notice dated 16.05.2024 issued byFeceshe Reaponees No. 4 under Seation 2771/1 eo) of the Act all the consequentialproceedings as ifegal, ariiirary, without jurisdiction and contrary to theoravisions of the Incame Tax Act, 1964LANG.) OF 2024RS ONPofiien under Section 757 CPO is filed praying that in thecroumstances stated in the affidavi fled In support of the writ petition, theNigh Court may be pleased fo sfay the operation of the Assassmnent Orderdated' 14.09.2024 passed by the Respondent No.4 under Section 147 ray 144chy 1448 of the Act and all the consequential proceedings, pending disposal ofWP No. 13889 of 2024, an the Ne of he High Court.The petifion coming on for hearing, upon perusing the Petition and thetrasaffidavil fled in support thereof and the order of the High Court order dated12.07 2024 made in LANo.t OF 2034 and upon hearing the arguments ofSrHarish Kumar Rasinen! Advocate for the Petitioner, Sn O.Udeya Kumar,"AAdvocate for Respandent Nod and Sri Vilhay &. Purnna, Standing Counsel forthe Resnoncent Nos 2 to 4WP NO: (9631 OF 2024Sahwean:Mir Surman Prakash Saraogi, 40-14-55, Subbalakehny Nagar Vako,Visakhapatnam, Andhra Pradesh ~ 580078.ANDran offuq.ayRGQNS | AY¥Talangana, MsONNTHomadgincame: Tfnam, Andhra PradeshMalansyBDee.mkarayae8, SswesNTaweQOS.53SAS EEyS88 OS 2028,"s4Sweei uncicgoe iSSus3Nyothe noter"ayAreiITSAIASTMeicya8 of the Income Tex Act, 1G€1, and consequently set aside the same inthe interests af justicgLAN. 1 OF 2024Petition under Section 187 CPC is filed praying that in thecircumstances stated in the affidavit fled In suppert of the writ petition, theHigh Court may be oleased to stey all further proceedings, Inciucing anyrecovery, pursuant fo the nofice issued under Sec. 148 af the income Tax Act,1981, dated 38.03.2023, bearing DIN and Notice No I TBAYAST/S4e T/S0d2-eNOS 147237261}, by the ae Respondent, for the Assessment Year 2079-20,panding disposal of WP No. 14601 of 2024, on the file of the High Cour,TRE petition scoring on for hearing, upon perusing the Petition and theafidavil fled in support thereof and the order of the High Court order daisdt2.07 2084 made in LANo.? of 2084 and upon hearing the arguments ofariVivek Chandra Sekhar S Advocate for the Peliioner, Deputy SolicitorGeneral for Resoandent No. and Sri Vuhay K. Purnne, Standing Gounsel foihe Respondent Nos.2 to 4.WE NO: 13748 OF 2024Bahveen:MAS Sparteks Ceramics india Limited, Regd. O8- Narsingasuram Milla PalenMandraditi Taluk, € ston, Andhra Pradesh-S1/ 1Q¢. Rep. by iis Authorized._ PattionerAND7. Phe Union of india, Renresentad by is Secretary (Revenue), Ministry ofFinance, Department of Revenues North Siock, New Delhi ~ 170004National Facsiesyhmy,xNNDepartment, DeDelhi TPOOOS,& consequent oF2*aeaesNyyyfeSee&in=4atpyeeanche Not"svide DINSane.LANo.1 OF 2024Petifion under Section 157 CPC is fled praying thal in thecircumstances stated in the affidavit fied in support of fhe wnt petition, theHigh Court may be pleased to stay the operation of Notice bearing [TRAiASTIFMABAISCNYV2080-23 (10505836838 (1) dated 09.00.2028 under SectionT45A(b) af the Income Tax Act, 1981 (Act") and the cansequant order bearingTBAIAST/FM48A/2022-23 MOSISAI7OS (1) dated 29.09.2020 passed underSection 148A(d) of the (FT A and the subsequent nolice under Section 146 ofihe [TA daied 29.03.2082 and thereafter passing the consequentialAssessment Order vide DIN. No. TBA JAST SS (1a? 202324 A DGSOSOS2 AT)dated 27.09.2084 Cimougned Order} under Section 147 read with Section7448 of the ITA and consequently demanding an amount of Rs.30 05,060)vide Demand Notice vide DIN & Notice No: [TRA AASTAS 1 SO/e020-24/1 OBS080984i 1) dated 24.05.2024 SDermand Notice') and notice of penaltyNo. [TBA (PNLIS27OAM02S-24/1O8S0808S 11) dated 27.05 2024 CRenallyNotios"} passed by the 5° Respondent, pending disposal of WP No. 18745 of20e4. on the fie of the High Court.The petition caming on for hearing, upon perusing the Petition and theaffidavit Hed in support thereef and the order of the High Coun order dated12.07 2024 made in LA.No wt of 2024 and upon bearing the arguments of SriChala Gunaranian, Advocate for the Petitioner, So Jupudi V BS Yagnadull(Central Government Counsel}, for Resoondant No.1 and Sr Vihay K Punna,Senior Standing Counsel for Respandent Nos 2 to 5WP NO: 13882 OF 2024Between:Dhattatreya Abbina, S/o. Verranna Abbina, aged about 68 years, Rio. 12-288,Avam Var Street, Jangareddygudem, West Godavari So4447, AnubraPradesh PAN ASKFASSESOANDpiai ClonuyHFettion under Anicie 22ased teisoeybe pleased fo mfxeAEHesondent No.2 dated 04.041oAe.:eSEshe IncameRespondent Nad under Seat'nes£%$ection T4é~cereturn oofLA.No TOF 2084roumealse"faAssessment Order passed by the Income Tax Department under Section 447rw Seefion 144 and Section 1448 of the Incame Tax Act, 1961 dated34 49.9093 for Assasament Year 2015-16 and direct the Department io notfake any coercive steps for recovery of demand, pending discosal ofWP No. 18882 of 8024, on the fils of the High Court.The petifeon coming on for hearing, upon perusing the Petition and iheaffidavit fled in support Iherenf and the order of the High Court order dated12.07.2024 made in LA No.1 of £024 and goon hearing the arguments of- Sr. Pavan Kumar Rao, Advooate for the Pellioner, Deputy Solieiiar General,RA gefor Reapondant No.t and Sri Vihay K Punne, Senior Standing Counsel forAyRespandent Nog.d to 4,WP NO: 13898 OF 2028Behween:Narendra Kumar Madaia, Sio. Mr. Madhusuchana Rao Madala, aged $5£years, Goo: Private Employee, Rio. $4-18/3-5C, 1* Lane, Sivapuram ColonyVyshnavi Niayam, Viayaweda - $20 070, Andhra Pradash. Petitioner'sANDThe Assistant Commissioner of Income Tax, Crcle ~ 207), Vilayawada,CR Bulfding, 1 Floor Annex, MG Road, Vilayawada - 520 002, AndhravettePradesh2. The Principal Commissioner of Income Tax, Viaywade C R Building, 4sFloor Annex, MG Road, Viiayawadae - 820 002, Andhra Pradesh3. Asseasment Unit, Incame Tax Deparment National sAssessmen!Center, New Delhi, Roors No40%, Floor, E-~Ramp, Jawaharlal NehruStadium, New Delhi- 170 G02_ RespandenysPetition under Anicie 226 of the Constitution of India is fled praying thal in thecireurnetances stafed in the affidavit fled therewith, the High Court may bea.WP NO: (2024 OF 2026Between:Venkata Sal Krishna Maddi, So. Mr. M Punna Reo, aged 53 years, Qoc-Private Employee, Rig. 2-13-88, Sri Vane Durga Residency Flat no. S-4,Kaleswara Rao Road, Vileyawada - 520 002, Andhra PradeshAND1. The Assistant Commissioner Of Incorie Tax, circle ~ 207), eeCR Bullding, 1 Floor Annex, MG Road, Viieyawada - 820 002, AndhraPradesh2. The Princioal Commissioner of Income Tax, , Viaywada C R Budding,1" Floor Annes, MG Road, Vilayawada ~ 920 002, Andhra PradeshtndAssessment Uni, Income Tax eebiaii National o-AssessrnantGenter, New Delhi, Room No. 4017 2nd Floor, E-Ramp, JawaharialNehru Stadium, New Delhi - 110 0093.. Raespondeny'sBeilion under Article 236 of the Consiituticn of India fed praying thatin the circumstances slated in the affidavit fled therewith, the High Court maybe pleased fo pleased in issue a Writ of Mandamus or any other approonateWrit, Order or Direction, declaring thata. the arder passed ufs 748Acc} of the Income Tax Act, 1207, dated15.04 2024, cing DIN and Notice No. FTBAVASTIF/48A/20e8-25/10841 1087413, by the 1° Respondent, for the Assessment Year 2060-24the nofice issued u/s 748 of the incarne Tax Act, 19617, daied 15.04 2024,pearing CHN and Notice No. ITBAS HOUSINGS 02S 28/7 O64 138500), byfhe 1° Resnondant, for the Asacasment Year 2020-21 as arbitrary, sea, badin law, vold-ab-initie, violative of the principles of natural justice apart frombeing violative of Articies 14, TSC ig} and 285 of the Consitution of india andSec. 1404 of the Income Tax Act. 1957. and sonsequanily sel aside the samein [he inferesis of luetice,4Bee.3. The Frincinal Chief Cammissioner af Income Tax, Andhra Pradesh andTelangana, "ycerabed Soarn No.928, 9° Floor, '8 Block, LT Towers,49.2.3, AC Guards Nyderabad - 600 004, Telangana.Patition under Article 226 of the Constitution of India is fled praying thatin the circurmstances sfated in the affidavit Ned therewith, the High Court maybe leased fo pleased to issue a Writ of Mandamus or any other approp priaicWrit, Order or DNrection, declaring that the order passed YD the 1Respondent, ws 147 ray Sec. 1448 of the Income Tax Act, 18 , dated$.93.2084 bearing ENN and Nofce No. ITSAIAST/OM AY C020-SA 108822382701), for the Assessment Year 2016 -17 as arbitrary, llegal, bacn lew, voic-ab-iniie, violative of the orincinies of natural justice, apart Trombeing violative of Arficles 14,19{1Mg) and 288 of the Constitution of India ANDSec 1484 of the Income Taw Act, 1987, and fo cansequently sel asice thesane in the inferesis of pustice.LA Nos OF 2024Petition under Section 151 CPSC is Med praying that in theciroumstances stated in the affidavit Hied In support of the wrt petition, theHigh Court may be pleased to stay all further proceedings, including anyatrecovery fs Baesuart fo the order passed by the 1" Respondent, ufs 147 raySec. 1448 of the income Tax Act, 1964, dated $2.03. 2024, bearing DIN andNotice No. ITBALAST/S/147/2083-24/ VOSR22582 74), for the Assessment4fo oeCoBoo33.eaYear 2019 ~ 17, pending disposal of WR No.1s9 "O24, an the fie of heoPugh Gourt.The petition coming on for hearing, upan perusing the Petition and theaffidavit Aled in suport thereof and the order of the High Court order dated12.07 2024 made in LANot of 2024 and upon heara)=_ Petitionerthe HighsSXeuth,axe isreWentneaex=ao &B8as OF SOx*a Kitumbe FR&3xxa><2micfyWRIT PETITION NOSehveeanSrAND2Isleased b@ consequence of thNNyRONmdSH *Soak onsVio2Y Pye}ee oe2ons:#aor¥ral Justo<A."rincigies of Nateeu:NNIANO: 1 OF 2024Petition under Section iS] GPC is filed praying {hat in theelroumetances stated in the affidavii fled in support of the writ paliion, ineHigh Court may be pleased to grant stay of all further oroceedings pursuanthe Assessment Order di 3° Respondent ufs 147 30.01.2084 passed by therws i446 mews. 1448 of the Incometax Act for ALYY. 2078-19 vide DIN No.PBAIASTICN47/2083-G4 NOGO288851(1}, Pending dispnsal af WP SO49 of2024, an the fie of the High Court.The Petition coring on for hearing, upon perusing the Pefition and theaffidavit Wed in supgort thereaf and the orders of the i Courtdated: 16.04.2024 & 01.08.2024 made herein and upon hearing the argumentsof SRI VENKATRAM REDOY MANTUR Advocate for the Petitioner, and ofSRL VWIGAY KUMAR PUNNA. Standing Counsel for the Respandant Nos.7 fotgassSehweean:Nagalapati Swamp Kumar, S'o. N.Nagabhushanam, aged about! 38 years,Rio, @015-1 NP Street, Jammalarnadugu, Kadapa Distinct - S164a¢.PetitionerAND4 The Union of india, Represented by iis Secretary (Revenue), Ministry oyfinance, Department of Revenue North Block, New Delhi - 1 TOON3. The Pancipal Chief Commissioner of Income Tax, NationalAssessment Cantre, income Tax Department, Delhi, < 28 floor, E-Raing,Jawaharna!l Nehru Stadium, Delhi - F1OQ 003fa3The Income Tax OMicer, Ward Proaddutur.4 The Additionaloint/Deouty/Assistant Commissioner of incorne Tax,Aintional Faosless/F-Assassment Centre, Ceshi, Income TaxyencH, c>e)DeparimerASSESsmMeatINET TOO.-Be%&wyShion 1.BTas=aEAasrahes ineye ane ifYSularly {y3=aeeait~NNmBx2 arch cariesxTRVontraventior%,SHan Nore 6= sSTVSeka 4Py SeeFan2IZt.>J} dated$4OSis:PasahAct, Section 274 read with Section 271A of the IT Act end Section 274with Section 27 IB of the IT Act, and consequently set aside the sarne.IANO: LOF 2024Seliion under Section 181 CPC is filed praying that in thecrourmstances stated in the grounds fied in support of the peliion, ihe HighSourt may be pleased to stay the operation of the order under Section 147rw.e 144 read wi ith section 1448 of the ITA bearing DIN No. ITBA JASTM47 PO99-34 MOSVASIASS (1) dated NE.OS.20k4 Clmpugned AssessmentCrier') anc Penalty notice under Section 2704 of the IT Act, Section 2F4 raadwith Section 271A of the IT Act and Section $74 read with Section 2715 of theIT Act, Issued by the 8° Mespondent and direct the Respandants not to inflateany coercive steps against the Petitioner, pending disposal of W.P Ne. O08 afe024, an the Ne of the High Court.The petition coming on for hearing, upan perusing the Petition and theaffidavit fled In support thereof and the order of the High Court dated92.04 2024 & 19.08.2024 made herein and upon hearing the arguments of SriChafla Gunaranian, Advocate for the Petitioners, Sri dupudi V8 JYagna Dull,Deputy Solicftar General for respondent No. and of Si Vihay K Punna,lgarned Serior Stand ing Counsel for inearne Tax Department for therespondent Nos.2 ig 5WRIT PETITION NO: S083 OF 2024Sehveen:Hyma Rao Chandra, S/o. Chandra Venkatramaiah, aged about &S years, Rio.4-817 Nandigaria, Nandigama Adda Road, Sattenpalll, Guntur - S22 403PatianarANDry3osecretiin@nioe, NorthF; 4 : ie" oe " et? bees rye2 on EB the=3HAn<» itt " © @ My & Mm @ 2 & DM 4 8 te ee mo ewwe EB +3 & Bg Ey wh Be MF Bm Be Owpo oe kom & & Bom Re & 4 f 2G @ A OP. ; " oe omen os ve e a ok cog cand ee Ly Fe aat a ee we Ey & & Oe an cae <a ge 2" ae te 2 Z ty a a a eee oebee Ss os, an an OK "ey es DOS er oe oe a& oO oe be " 6 @ Oo G&G ge & Y EM Ef 8 6a gt &: ot Oe SB, » & Eom Gm 0 BO f & GB te oeiE} a eal a ie : ge ed es ya te Ipnsine in nr nn san AS) Ay we eGtdid ankle a ans a ves oY fs yas tie ef Pe A eee asense Lh. ; oe oe : as, ia ing > . OF : 4 te oeCG tens ihe: es whoo ey oS Le rey5. ;eS %ot + ers ty, ", ras see % a, aowm CS 6 Ch od . " i om HBPa , emer Sf orn o ak "e% : 4o we eS "nl, Se a ay = 4 at Evy on wy Bend ww "ane eae'= Ls ay Me ia Gai geek is ghe ge 2 Ch arn: MH ke y, © @ on "my pt r Pa"Bs Boe a he GED et* pee ror 'a&ry<erabadYYORY_$vieSotaAN;a=geo ot wooo Sea aoe os 2, CS ale eS oA of we or, ye, "be et en me t3 Z Z x Co hy fe fi AE eo vor _ Toad orbe ge i nn rn oy Bee ee a I ndis) ge + : ye i feed ies borg ¢ tb Ce EES * 3 Sone: i : Me E% Pree tat ret see asFe Ie ao 8 & GC. we a Be Be Oegee he | <A an ors) wt 2 og ewe "7 ted a4 z 5 7 nS Ls uewe Gt tA Es ns ee we | ae an'pen Soke @ he "sea? 6s] neh ee ge So ; oe a : "le - inde "yee a ; A z ~ a af a os aPy fy 23 ee es a a yD gO agree gaa Sag a 1 6 7 ae wn A *% phe £75 ry wteea, i 4 won Tee rs ¢ be, iar, "hed tis iad Sanat? Es FaePion eee ee Oo 2G £ & So & & 8! Be eS "aeBoom tf gr wm be £ an) a or nS ey a ar edfe fy tees, nat ee. 4 th Fah '3 ives feee asa es Levee: « eG freee _ gr Bat fd es ce LSice ee Me 6 ie i an = a oe hg a ms ws be the EMa a ne 7 a oo ; So cn rn aS : aao © 2 8 #8 & BB te Sg a EO iy 8 eet LG Bee 0Goe ic trees, toe ben 2 ae eo Cs "7% wok. Pog goer % "ee. ty] fing aatee ae wey otea nt) a nn and i he pe pos Gt pene Meh ; 'gee hs Meee ee 'oe oe . wort yal oh fF £4 tis OS . ioe. 0 an ¢ & cn Log ty i to ge 4 Se C5 UR RLYBG sm Eg ee a 6 & A 2 2B" & Ae oe © aS aeon a od * g te a * ' mE OE bai tik ENE g a ae i 4Fza 4 % Ls " ee Bove a > aa ¢ a&& --§ &@ Re a Fg 7B AF So BOM B ve be fyoe: ass gate ss deen: Ce ge os Cn 4 peers rs ae ny ee ben, warns as"an 8h & EE te od we re cad 4 ES ae ee mi a ' og, Ons pews me os a ret "epee ty gy hes we eg F ne the ns we " oar: os@B ge om ts ts @ a & a ne oe ga ea Cw G& © oy bteo Me me OR OE ee Ne Zz mi ONE yy Eee Ec , oefb ae ne: ; 5s a mq 8 a Oe mG , faOo 2 & @ @ > eB ~ FB oa t 8 A&B eS Om &rn a a a a ns oe me De EG ey owe has ans re; ed ee aoea gee BP oe ee em, re ace yee SF. OS is 6h me me LE "ee fg ; ea " p worm, TES z me& & 2 & 2 og ue a a a ae wn gem Ee a£3 A en oun: me i nn: <n nnd meer = ¢ Me geome BGme Be eS oy "5 % we ie Fg : reoo oe pos ; gy Bees, ante ¥: 4 Perea : oF Sedees Pea, xpans "% tah £5 o wo one es xen, oe ue H Beapne : 4 ray is Gs: , . ; xf nr Amen) rr a ns "9 on peawD Le tp : Oo gy Pa % see ed, a S ; hs, g : aes uhSore .. ' C3 2; Sone fy 3 . thos ; o, = a agyer re gn "s cc wees ro 3 weanee Shoow ese ea ne ne EES : ad "3 "4 cs JES ben As MageCh. fs cm fone ae oo a ty i ea ; iP se & Fr oe in nn croe ee bog yer ' £3 ra es fal & boos id. age a ih. & ta} bere fee ae pees ogy Sehob ae th ay5 3 4 '4 sneer cos ee a atte Save te % "ab vias £. ace "Be @ & & ee wy an ca a an rsnt ar pepe ay 28 ; 2 ay Cd ¢ ; ieim «f © be Re & | & CE Ve oh wn ty ty OS tsfos Eee Se ed eh 2 ae co Oe Om ry fe A BE rm te 4 oebe a a Patent CS is Mie be 2 aie face i dpeds a" om 3 ch. ttre,: : - ; eg i A mo ys rd ; eo ee eeod oh et 4 eB & ¢ 6 6 &€ Geo Be eo f Bg S' d & 2 2 mam @ € wot 2 & Se Se 8 eA SHeee ge OF GeoO & 2 2 Gy @& Dl me mh Ee th Ch Teh OE se 1 EE bgarbitrary, illegal, one without power or jurisdiction and confrary fo the eAssessment of Income Escaping Assessment Scheme, 2022 apart fram beingvidlafive of the fundamental rights quaranteed to me under Articles 14, 19 andhe21 of the Constitution of India and consequently set aside the same.IA NO: 1 OF 2028adPetition under Section 167 CPC is Med praying that in theclreumstances stated in the affidavit fled in support of the wri pedition, iheNigh Court may be pleased fo sfay the operation of Notice bearingITBAIAS TRA 48a(SOn yens2-23/1 0500485689) dated 23.02. 2083 underSection 1484 (b) of the Income Taw Act, 1987 CrrAn and passing thecamsequent order under Section 148 Aid} of the [TA bearingHPRAIAS TB 48As20S8-S3) 0811 22204(1) dated 22.05. 2025 ard Noticeunder Section 248 of the [TA 2088nef TOS T4486250) dated 28.03.2023 and ihe consequent assessment arderbeating PP BAVAS TAS 149/2023-demand notice under Section (56 bearing [TRA/JAST/SMASay2023-SAPOHSSLGHG0CT} dated <2.00. 2088 and24 1O8S298802(1) dated 22.05.2084 passed by the 4° Respondent and thepenalty P notices bearing TTRAIPNLISIST TC NbVSs0238-24/ TOBS253 40807) datec93.03.2024 issued WS. 274 rw S. ee) of thhearing ITRAVPNLISIS PT P/2089-24 A063:2i4 rAy S.SYTF of the FTA and Penally Notice bearing TRAYPNUGSSPeCi Mey2023-24 7 ObS22650004) under Section 2F4 raw OS. 2h TCsTA and Penally Nolicsoy SRdated 23.09.2084 passed by the 4° Respondent and direct the Respondentsnot fo indlate ary coerchs steps against the Petiioner, Pending disposal ofKyWIP 8083 of 2024, on the fle of the High Court.The petition caring an for hearing, upon perusing the Petifion and the=afidavil fled in suppor thereof and the order of the High Court datespe22.04.2024 & 19.06.2024 made heran and upon hearing the arqumenis ofLTS7+$Harnant!yf fortJapanimer$ey*WP.NO:oonSkathOwe4opeeife@Zz@oneVenkenna Dorra KanuQANEea3 %WSNorth Blonk, New OkStadian, NawLhdSonetsa0GanSaneoo.0.me&etheoywsaefeeoheameCoRegotsaS"ytes£dated 4syaing void |.IANO: 1 OF 2024Pelion under Section 191 CPC ie filed praying that in theciroumstances stated in the affidavit fled in support of the writ peltion, theHigh Court may de pleased to slay all further oroceedings including sacoveryim pursuant fo the order U's 147 Riw 1448 dated 36-03-2024 bearing ONTEAVAS T/S/147/2023-24/4 OBS 764990 1}, pending disposal of WP.No.91238 of2024, on the fle of the High Court,The petition coming on for hearing, usen perusing the Petition and thealiiavit fled im sugmart fhersef and the order of the High Court dated23,04. 2024 & 19.06. 2084 made herein and upon hearing the arguments ofSrVenkaia Narayana Rac Vedula, Advocate for the Petitioner and DenutySaicior General for fhe Respondent No.) and Sri Vihay K Punna, StandingCounsel for tha Respandent nes.2 & 3.WRIT PETITION NO: 8476 OF 2024Between:at. Nereti Srinivasa Rao, H.No.4s-2/1-s084, Flat No. 4, Divya Rasidsney,vDevi Nagar 3° Lane, Near Ramalayam, Viieyawada. S2000S, AndhraPradesn..PetHONeErAND{. The Assessment Unk, incorne-tax Oepartment, National Faceless o-Assessment Centre, Room No. 407, E-Ramp, Jawaharial Nehrustadium, New Deihl- 110 G03,2. he Deputy Cormmiasioresr of Incame-tax, Circle 1(1), Vilayawada, ©. &.Buliding, Floor, Annexe, MG. Noad, Vaayawada Andhra Pradesh - S20OOS,we ee) wh ewe heel s teeth rapes,neh 5 Sade rr an teeth ne CS oh % v6 chee Ps% tet ger : cf ipee 2 Es cs: 'tege Be "age a eia te fm 9 BE Oo BE Be 2 2G oO Beeneey rc 4 the -- as ohece ores fore, seer oe % spe /ton @ om BB gE me gm aan aa a 2B & &e opt fees tect oe By; Sat eee ais % 2 sn rf spor 2 bp: a A -- of ee Be Be & an ana mee 1ee nn be ES fe tAwe oe oo or ae se) es oe ced th ., ee pe fen i; ene. a ns woe aged "C4" 7 cand fore. aa om 'Am i ce iaaw te Pe . & a co, Bos oO 6 #oo FB te a ne wee chee ate eth, oy poe 4te oH Oe 'hele omg fapy ea C3 "ped on Goo ei eea ie « Fe we (oy 4 sos BE ae tnd o; ge Ascae an 3 isa Ko ww epee yee 4 rr, in wr J Ea 3 oe ahon ei * pe howe. a " Cy 86h Brew ae ee th. TE Co lagery; i Ee aR an ane a. nnfs a ae an a ne: ou xeed - og ge Et & ta ey Ott ee gow i(2 Se: ws & se i oe oe ea aa Oe i sd ie gee ue , " my eean i an aa fa fade, thoes oh. tS ~ie a ark: Bae6r oh Op 4) ree: re oo Eb ~~ Ke fhct nel ; feee Fae tf ek oe wie, hort ewe ree, Po iffBere neers, ree ne $74 'owe. fo isaac) vane ae "ey peng tas rs£3 mS ee on os Egat ie oy tA ee £2 ae he . ron 6ett seat fnee ener tt pred Se: verre " tReee sees xe' an we oat e ; tee eo i "ry ay ¢ wt £% owg 4 em MO Ss oS) rn as AD ke, adtog ors oon woe 'bewe Sie a th. 63% a fore thet4 th. eo a, ge ee See mE iy te aAG a cipet as , Won: gine a bcoral £3 eer neon. so She i gt eeod 3 one bow ye cache oe o% oy ae oyrs Pe seed a eee oh th "agg bs 63 ors aes tise 3 "7 "ire anesFt ta pee a 1G ea A rae xe 4 'ipein ia rag tees te a tdco arn oe ben te 4 ; oo a op ae ns ao $n] Hone: Co gee ¢ C - vn"ee z eh oa woh be ee fy kaoe ve oe ; re cd ge. ES| £% »eeee nt et we = Se '3 oyBe be Be nr eee wd, Gejek CF he Nad Fa ety Ee C4 Bee po yn coe my 6hry ie e% ih oP ey seiton. a nent eon Ae a yen er Tag, poxi as tad e pe iy £4 i a eS ee we pane oe tms % Hor : off a. ma oe ee 7 $e nee jaa "" Ly?eo oe | Oh o "te oD . &e*~ & aee athe, pe tek: nC: vo ie Sa ae ars heL 4 hee HE bon re ' * one eae a , tng taefeden, Bok Sy ah tee + " rafthe [ae] gem She [ae poe £3bees ; on oS SC ie i ey ay 4 tt reLES a ¢ s ra $ Bs fae Z f e% ponwy | "Ee ape Sg gk ae bee in tee SRih! es Ld [s an Fe) as Cat ti ea "Artes Sees y begs itee , Ered ayer " & ed ; pie on ye osre wy HE ae a my t Bo & ave bee 4 oie Sade ey, "9% tat snare eee Ry oS wen eet wea a oj we ie a we ctes Sey NE & oa HS & a """% i be yer a wy eooF , 3 oye Z ee : aia dae f gees we 7%; a £5 gO £3 Gee Ce fe orsth AL % ee, f baad '* Lad chow. is 7%Bos a ty ER & an ne rns od; te A a ' » o a nd i "AP ten poeywi be a nt a a a rn ae. & a Oo RO a FR oc 2868 8 &we an: ad és &% "™ an a eeBe ee ne." oe be kee toe ee Od ; Se acay eo a BE oo awe ae Be fy es ae ee ER Oo xm ip te fee oo an i a a eSke oe 63 x + oe B ou & a pe OD epon a faci. ath ' tn, Re, a 4 Sere ~ Peeww Bo ay "ao 8 om s a to, Fd & ~. @ &i, gern, ; : exh % we we. i. A $ wtpo aa ran g Foe, A is "g eg on e eo open ee 3 Ft agpe FS A i gene wt iad <3 , Goa AS ee - as oe aa Bb 2 @ ; . kh, a" Be ys BE mp 2 ronte 3 © mn & & ee ee be ee Be Boge 3on pase is 4% napee ori 7 $ thee aon ws S "s pees © %se 2 = eG ® a % g 2 = go oma o. Co fe 3 sh +3 ae Se £ 3 :0% ia) ee é a 5 et wee 'gfataircunsian, " ee fwi ine be i weeo BeUy ee bosses "af roeee1A NO:BOLNTESHigh Court&3tA2gnMsWRIT PETITION NO: 8782 OF 3024Sehween:Mr. Suresh Moddu, S/o. Mr. Baddika Venkata Subbai lah, aged SY years, Oc:Private Employee, R/o. Nelaturu Village, Muthukuru Mandal, Nellore ~ S24344, Andhra Pradesh,..MettionerANDUni, Income Tax Denartmant, National eAssessment"Soisie&ofae=mapedisCenter, New Cisthi, Roorn No. 404, 2° Fier, E-Rar mp, dawaharialNenu Stacium, New Osihi- 7710 CS.The income Tay Officer, Ward 1, Nellore, income Tax Cifire, S4-2.4881 Floor, GT Road, Nellore - S84 001, Andhra Pradesh"evsrhe Frincioal Chief Comwrissioner of incorne Tax, Andhra Pradesh andBd£y63Telangana, Hyderabad Room No- 9¢2, 8° Floor, & Block, LT Towers,7OQ-2-3, AC Guards, Nyclerabad - $00 004, Telangana.. RespondentsPetition under Aricie 228 of the Constiutian of india is Hed praying thatin the circusrstances slated in the afiiavil fled therewith, he High Court mayhe pleased fo issue a Writ of Mandamus or any other aporonraia Wat, Orderor CHrection, declaring that the order passed by the 1" Respondent, u/s 147rAv Sec. 1445 of the Incame Tax Act, 1981, dafed OF O3.20e4, bearing DINand Notice No, ITRBAVAST/G M4? 2023-24 O88 1559550), far ihe AssessmentYear 2075 -16, as arbitrary, Hiegal, bad in law, vold- ab-initio, violative of theorinciples of natural fusice, apart fram being vinlalive of Aricies 74, T&C0Ng)and 285 of the Constitution of india and Sec 1464 of the Income Tax Act,JEG), and lo consequently set aside the same in {he interests of justiceiA NO: TOF 20248Petition under Section T51 CFC is fed praying that in theclrourmisiances stated in the affidavit fied in sumport af the writ petition, thea na eeSor oa & oe $e; A ara hase 6, he neers het rotsSit se by, ge: Egg]he " ee aphen, gens 5)ety ee me RSSF age a ne) Sece "oor 2 freee On f Seea a ih rr Sot pad"% Fann see, yee aEF he 5 Oeme EE ee He aiAaa 4 ee "n,ee ee es wae OE"et " ee vane? f%an tm Ye «a teeom od bs as 47 aee 5 ey reees. aSae , usta i Gweon Se ge oA oa KE tenee & oy B® oess i an an ca ayPaes sees Sow oes "a7a be oy A Ps Se? yoay 32 ORE sl be GSre nr bs weg teeme te OF Boog Ue aeLA ° py rey pot £%Sree net wo SG a tak'Fry al * fy -cL & fen Sore Ea is53apres " Spee ny, Sree,wn OR ae+ ok "f% rt,43; ish vere, 4. 3 omeB om Bs OG ieor ah aod "Ce oan EEG goa, oh.é "Smt 4 SED gt oe ésge rn an oe ihesane + a ors re £Bo ty ge: i" Pe %po "ee# ELE gen re afo OB ty wyCn rs a es eeaA jr neh booe 5Pa oa y, teebs me ; ry hak esa oF mas of, howe. oe.m @ B Te og ynG ge & aeat fom Eh ts: ae @The peti% nde etaCac et an ee ratoe Sow waeeeak oy 3 ;intns. T448 of theNy. Petitioner. RespondentsAND.<Symy tatedOres OF 2b84<2<rSisk3SrlSatsWRIT PETITION NGStanding Counsel }Sehween:abe pleased fo issue a Writ of Mandamus or any other appropriate Vr, Order |or Direction, declaring the Order passed by the 1 Respondent ws 147 nwSec. 1448 of the Income Tax Act, 1981, deted O1.08.2024, bearing DIN,ITBAVASTISA AT 2023-24/ 106 18801980), for the Assessment Year 3078 - 12as arbiirery, Hlegal, bad in law, vold-ab-initie. violative of the orinciples ofnatural justice apart from being violalive of Articles 14, 191g} and 265 of theConstiution of india and Sec. 1484 of the Income Tax Act 188{. andconsequently set aside the same:IANO: 4 OF 2024:Pettien under Section 157 CRI is ded praying that in thecrourmelances stated in.the affidavit fled In support of the writ pefition, theHigh Court may be pleased to stay all further proceedings, includaoodles,Aerecovery, pursuant to the notice issued by the 1" Respondent, u/ssec. T4448 of the Income Tax Act, 7981, dated 01.03.2024, bearingDIN ITBAVAS TSI 147 202S-24/1 O06 1883 188C), for the Assessment Year 2016~ 19, panding dispasal of WP No 9794 of 2024, an the fle of the Nigh Court,The petiiion coming on for hearing, upon perusing the Petition and theaffiddavii fled in support thereof and the Order of the High Court, deted26.04 2024 & 12.07 2024 made hersin and upon hearing Ihe arquimenis of SriAV ASiva Karikeya, Advocate for the Petiioner and Sa Vihay K. Punna,Standing Counsel for the Respondents.WRIT PETITION NG: S797 OF 2028Between:Mis RVR Marine Fraducts Limited, 26-8-8, Rarmarade Road, Balusumudl,Ehimavaram - 834 202, West Godavari District, Andhra Pradesh. Representedby fs Director, Mr. Tella Ravibabu, Sia Mr. Tella Ghumathi Ras. PattionesrANDayet egy a 6% ay 4 .BY i CR Ge "i a Sree ayoe 5 rd Ee ge oe fy oye oo eh; yer 2% io) oe eles, "i tae ees. zvies oe bed deve 14 Got oF ope ae) hoes,7 tree seco. aa Py a ' Hs hintOss "ys £ a "te og oat % "aye@ of "A he Cte 2 &Ge at eoree Be tee =nfay G4 ee en we ae,; i ttle. ny ;.. MaspondantsyofiQolgee GG Iecitne go "ey, "eee i<a 2 Lt Ss :& me wy Cy te "pei CEoo ae LS a ane an anes, ee geeee £5 he veger oh agree as ond en in £95oe 133. 4 eaten, apo, 'ee : ors esse) is a8A Og fe Ee @ wo Py ais wm ao & & eG oe wa EDae £4 stone an ed ony ae eager"Pan when £54 weeee z a3 4 cae bu, Poosees Bie fewe « oss tren. the,'eo me fe on ee ag ge & an"$y hee nate game Pare oA ig Se saexe oe ya i] 'pr, ST biti | coo Os, cas an weden . ag S os, os Hes Z [aon oon Sed os Ag FacedaS ry 'one, 'aetn bon ay, * iS out agree wot pa yeert pe sree. 4 ' o weeeg, caret eS ae nTe 8 " oe See re a mn eG "yee4 , w ; * oa y ' " es "7bee ay een we 63 to. on i oe tg sé; ae Te agencae Aas A pees a pe Ch eos ; Ty . eosCb is % gs - Pe wan EG a 2 "A ihpn BF om wy om meTn yee Rak Sc - wee. (4% rey ron, the rsa a eee ie be ee fhe Sed -a a ae oft oe Sr an ed oo yei te eB 'i fe 7 oS BE gue Poe, Be Ot thy Bo cet 'eee ¢ a ee 7 "se th. ts eea Be £5 a sie Cr pe haat apne AS gt 6 need VE eespte. nyte, es ks a fm,a a cn rn Lye es mC % a Z Cybeens *% : ' "a . - gee% He Pa cy 8 # gen ae " ey ;rm ee So f B ce i ts Gewh ben ie em rt, a Ce Ke whee agen Li a Z : opere re a Nene aera a3 pee an nae: Lf "Meany eo sareg RS pee ooo.ware, Loe 2. bes yer ae ee 4 ba hoes om wn Roce Meegt sh Co es: oa "Ny fry, we ts i, oon oeon ee ae * ey Got tyes % ESE ny sal fon OoEse: es Ee 'howe Pag 4 nt i re thd apy root Coat Nie "eeee i a hed "es a [a 4: : a a % Ad ae osP mS j Z age A'eae 4 as) ot ae, Mypte Naa hood: o% feay @ «ho tl rs ena $s a bd hove ae OFPe € PR aaa 'gy ew Ue wo Th, a : 6 Be ty4 nt ¢ anes v i nn <a wey £3 BE cage Be f etae re: hs ee ae Whee a CG oad eee SB a gorA A i ng tte f o ¢ re " i aeBc Go Rh B Oho GS fe fe a @ a %foes wees a oet ba < ES a "gt iene i> ae pees aBe mS fe Be #8 he ie we ie pat ke 2% * beae. the a oeln [nn << ar cae no ae ey fo as -be oe, ge Oe tae foe ay se wy OE' , es " - pee £%ee we ay tts Beet aatth ihe x C4 teed ge. a o%tos RS eS, bree hs , » re nt: a £4 Gon oa £3be 2 4, le ee as es ee B he7 oa tee: 3oe=:: ge2 £ fea,Ea 7 pee % % "n ae ahe oh ke an Bd iS Ca ws oSoO te fe Ee a & & £ fe a tee4 & 2 €& & ae " aa Befo fe Bt vee as¥gyation under AdiPSasiract8Q.itrPR: onl e oA ; weae : re Z - Pers. oo3 toh |od sy, Sowa . th orER B 6"WP AEac Tgfe SS~gAYFs*&xan of indiai4 OF 2024°xoratiat£~gtiA NOeeSaneFtNigh Court may be pleased to stay all further proceedings, including anyrecovery, pursuant to fhe notice issued by the 1 Respondent uve 148 of theincome Tax Act, 9981, dated 23.03 204. bearing DIN and NoticeNoJTBAYASTIS/M48 1/2023. 24/4 O83244588(4), for the Assessment Yeare020 ~ 21, pending disposal of WP No.Q7S7 of 2024, on the fle of the NighCourt.The petition coming on for hearing, upan perusing the Petition and theaffidavit fled in support thereof and the Order of the High Court, dated20.04.2026 & 12.07 2024 made herein and upon bearing the arguments of SxAVA Siva Karikeyae, Advooate for the Petiianer and Sd Vihay K. Punna,standing Gounsel for the Respondents.WRIT PETITION NO: 8807 OF 2094Between:Mr. Mutyalarao Vasaria, S'o. Mr. Vasarla Mutyam Aged 59 years,Goo: Business, R/o. 8-7-25, Gandhi Nagar, Bhimavaram - 834 204, AndhraPradesh.PetitionerAND1. Assessment Unit, income Tax Denariment, National s.AssessmentCenter, New Delhi, Room No. 404, 2°" Floor, E-Ramp, JawaharalNehru Siacdium, New Delhi - 110 008.The Income Tax Officer, Ward -1, Shimavaram incorne Tax OSes, JPParoad, Sivaraone?, Rhimavararm - 534 201, Andhra Pradesh.3. The Principal Chief Commissioner of Income Tax, Andhra Pradesh anTelangana, Hyderabad, Roorn No.- 928, 9° Floor, '8' Block, IT Towers,TO-2-3, AC. Guards, Hyderabad ~ 800 O64, Telangana. Responienisas Beet reg'dee poor oreony We RGve £ os_ Gee onaeEDs tenre Dearean regwe odprs £%oe e%SP %Sonsiehe eee. PPEFSa eei seiTae.. 3; Rent"py hee4[neon"a oeShere, a3Os Z. oorai9 GESa"oy> xAe Aepoo TEEEs adoo KevineeeGy ESge PeestsSpon _5 8: ee,13 orCL esSg a eee®kateGe %ee he5 megnbesxo2in the cicunisiances sfand:"hySiehON PRErelarStPye2"sfon ceNTHnagWE€x<4<he ootHiecd In suppurf may &eOF 2024*a8ysWETSIRNCES statesavitReyati.recovery, pursuant fo theYear 2076.Nigh CoIANOPsaflicsgk%AsLydWRIT PETITION NO: 9803 OF 2024Between:myaint. Prameela Pasumarthi, io Mr P Narasimha Rao, aged 2 years, DecHouse Wife, 0. No. 6-44, Penialavariqudem Vilage, Vateaval Mandal, NTRCistricl - $271 402, Andhra Pradesh.PETITIONERS{, Assessment Uni, incame Tax Department, National e-AssassmentCenter, New Delhi, Roors No 401, 2° Floor, E-Ramp, JawaharlalNehru Stadium, New Delhi ~ 170 O06.x&. The Denuty Commissioner of income Tax - Circe 1/1), Vieyawada, C RseBulking, 1" Floor Annex, MG Road, Vilayawada - S20 002, AndhraPradesh.$The Principal Chief Commissioner of Income Tax, Andhra Pradesh and"oh aeTelangana, Nyderabac Room No: 922, 9" Finer, SBiock, 1 T Towers,10-2-3, AC Guards, Hyderabad - 500 004, Telangana.RESPONDENTSFetition under Aricie 226 of the Constitution of india is fled praying thatin ihe circumstances stated In the affidavil fled therewith, the High Court maybe pleased fo issue a Writ of Mandamus or any other appropriate Wil, Orderor Direction, declaring the Order massed by the Ist Respondent, ws 147 swSec, 144 nw Sec. 1446 of the Income Tax Act, 1961, dated 28.02.2024,bearing DIN: ITSALAST/QN47T/20283-24/ 1081 S22 7780), for the AssessmentYear 2019 -17, as arblirary, legal, barred by imitation, bad in aw, voul-ab-into, violativeo! the principles of natural justics, apart from being violative of'aAriisies 14, 19¢7 Ho) and 285 of the Constitution of india & Sen 148A of theyetincome Tax Act, 1967, and consequently set aside the same in the interests ofjustine.hp Se 2 mM & wo tt ® we Se a) % a,LP, vo er pee. a ae Suc yr Ke Ae +: to % Se yeeve. where festa Soe ra aN Aare once he 4 Gh 'eaeeee there eee ee, deve y "af Ss 'eet Mere tet ot bere sped o on- pu, ek Ee ee a ae te cs Gfre ye ee % a me 4a a go oe és 33 Eta St nr Orc me A' Mf: eH Be tbe ae ceed anote Ve Zi ig - ay ae re Ae ay eo a spreeome Ky Ba Ye , Ke Bs PStoe, Ch ; soe re ye Sooo ad . " bas ee SayHeed: weet foe, ira) a $63 ita Spee ween, aly agg 'Sebel gg " ee yeeoy ee $5 or ih. eeeuid an anes aes 2 fs on & C5 bese By 3 de HGyn Pagel £% ek: grg aay win bab (ee $e ey 7 rdwhere. thedoe bad " * cA fe tok ge ty om ie oa png : if reaed er - Voor tee 4d PA By Ch bdo « whereAeet apg ape ee a) oe " %s eson a mend tA a " ih BE ies - 'we RidFeee ih " ad yen a ee ; vain, nent con fh ari, Oe Fa ; ae Son gy es bor Mie gee ef forts sft aLy S. oh ane Aas en a then pos Wavy re tf oe "o EEwe ey Hy wR o j EE im cs iLan Loy a Ae) £5 wee ecg A panesoon ie ' "4 5 iF pots tre a sone mSa a ane : a z .a a ar a aon vagTea i fs ; Cc aA3 = yee pee a' i 5 grcons ; ist fa : ' o ge Fee of bobee hen ps feeTy AL Be eG Kee GS oo a aes g is: She £3 pete NE Paces Bas OS awe ea ional rs nt£3 we cx) fetes . 4% i Sas % yy bad riwheat " i z secre Saher ae) oe Sa : , pete.a aah ae: i rc 9 my Meee po a> Sore thes aadA te tht oF a a go ne 5,aed z ; A ' ; ine wok gagea yd a frees eee i 'ca ort, ins a a rn i ie ge B hes aio be 4 i . ; he .ea OE me 6 & he teNone ca ef % ae 'is vibes .Fe on a a oe oe wh EYoa ft m as Lh oo edt oa aed GB , % qe. oyoe te ns a Sd a ee i ar fee ed TEL Be) weTok wieee ee « that fring a 'eoaey $34 anteen nn, a oar © & vgn, te & i @ ge% aes a toes been to a wey faett th. ee one feoee beg at ews , pe, P we ger ber. red ppt: 4; sf, WnieSENTOF 2024aoec. T44 rygYear 2078 ~ 7# al ; " "4ae ', . « wee $ "e ae fe a 'an a" ae oan aa oe me Spa week ates ayA ge i te SE me an as : ann a Oeony i wR wn bane 4 % Jags ea koa rome [3 we " seSein th os % ree ft as fm, eheed ; eat ob, hove! ead; 4 4 ws '4capens ws ye ws aa ee tien. ans ge lee. eA on , oad ca we oa nieee <a ns oe rn a | neo ge Ss a [a3 ope, se ae) FA wo id ns is Pa i: See : wsan the £7 seen, . where on cen Oat, cea hak we as iasee Oe fhe ie eS ' Ger ea eed ey < so eal x aeoat a % ful ay bie 8 "64 eo Fao bd ved per,% ey bree hp heh £25 £% tA he bas ne ak Ld .Pr a an nr a Sr 2 a(S i. a ar we ET f Bm «bene ee 9%, heed * eA rah a oy os be Ct tu a or foe£ % npr yee "ay Hb. gee: AS 3," s a' or ' ; £3 Bee g aRoa a ne yi fe po pe ES os Gt et EE he GDom tb £5 "Bx sn on ns ans / te eS &ve oe thy @ OT , Oh tL age cA OS nka Oy egy oh, te Oe Ses oe ge feFS yt A ~~ *, tee es ine: aa oad edea nn a a an on 3 bee TR ag ® w od .ve Uy es ann ar oe [a "abe ox ie ee ri ar ot aoe ee -ee a, Se BM & Tt 2! Gt @ me @as ; far pied wen td ° x haw , oe Aa Qo Pe G sf te 26 G ye Ga ae OSTDP Me seed ye 2 fq ih Ca pe te C3 ate wend, 59c fe ee oe gf ee : aemy Ce OF a ey 8 BG & oy és aan:ba oe Bow Ee yo & wee a rae aecs a 2 ee ae ' . on a8 eee oo fore ios A wi, 2 isPina whe,.%xseenhecircumstances sigtad in thevrIANO:High Gaur.%SWRIT PETITION NO:Behweean:YORShirnavearam - 8fety..fur, New D<XsStaa. The Frincipal Chief Commissioner of incame Tax, Andhra Pradesh &naene Nyderabad, Room No. 922, 9° Floor, RB Block, 1T Towers,1O-2-8 A. Guards, Hyderabad - 400 004, Telangana.. RespondentsPetition under Ariicie 2256 of the Constitution of India is flee praying thalin the circumstances stated in the affidavit fled therewith, the High Court maybe pleased to issue a Writ of Mandamus any other appropriate Wil, Order o[Nrection, declaring the order passed by the 1° Respondent, ufs 147 rAv Sec.{a4 rAy Seo. 1445 of the Incorne Tax Act, 198%, dated 27.08.2024, bearingDIN and Notice No. ITBAVAST/S/147/20e2-24/10891721780), for iheAssesament Year 2018 -17 as arbitrary, legal, bad in law, vold-ab-inita,yidiative of ihe principles of natural fustice, anart from being Wolative ofAnicles 14, 79C1 ig) and 265 of the Constitution of india ANDO Sec 1484 of theincorns Taw Act, 1954, and c corsequently set aside the same in ihe ieressis ofjustice:IA NO: 1 OF 2024:Peition under Section 751 CRC is fled praying fhat in fhearoumsianioces siaied in the alidavd Med im support af the wrk patition, theHigh Court may be pleased fo stay all further proceedings, including anyrecovery, pursuant to the order passed by the 1° Respondent, uis 147 nwseo. T44¢ rAvy Sec. 1448 of the Income Tay Act, 1987, dated 27.08. 2084,bearing DIN and Notice No, ITRBAYAST/S A 47 2023-344 24Assessment Year £016 -17, pending dianposal af WP No.805 of 2084, on thefile of the High Court,The petition coming on for hearing, upon perusing the Petition and theafidavil Ned in support thereof and the Order of the High Cour, dated&Dawesof2£4,2$.04. 2024 & 12.07 2024 made herein and upon hearing the argurentasunsedsoPaesingfangSS805 QF S04x°.gedMSwany, 8aia: .Sect&y*ryPotiory Lakshmi KanSehveanWRIT PETITION NOAndhrs34h,<7 § OO8Patifionarroal -!¢aa8Shavan, XT Soa, TiruoatStadiun, New Delhi3.._ Respondents* fstoe iS 23"Age fmaeeee. ay be rgSere. ; 5 fee.% Bea fave weer "85oe Oe& 'eetee Tent . 4eee ot, cea)te yes ce gavt bers fees pegte 'sin nr sapol Ps, £3ne aS edtad Eeoe fewhee id rox)bee Ext "C5 osSeve. Ao ae biteaa fe ¢$7 "hee wee, tyed eywe $e tahcg &"main om Saouweteswy Bo os£26Le dew.>asa. beartcyaest,Ro gePSSX.xxhe Inmonieenee Taxerie33tePecHr DSing viws,ylice apartSsIANO: 1 OF 2024:64Patiion under Secon 151 CPC is Hed praying iat in inecroumstances stated in the affidavit fied In support of the writ pelition, theHigh Court may be oleased to stay all further Proceedings) insluciig anywoera& 4%%ohoweoeonotleomsoafZeSrecevery, pursuant fo the notice issued by theSee. i448 of the Income Tax Act, 7961, dated GS.O3. 2024, bearingDOIN ITBAVAS T/S447/9023.24/ 108230544701), for the Agsesament Year 2078- 18, pending disposal of WP No.9806 of 2024, an the Tie of the High CourtcanThe gelifion coming on for hearing, upon perusing the Pellion and theaffidavit fied in suppert thereef and the Order of the High Courl dated28.04. 2024 & 12.07 2024 made hergin and upon hearing the arguments of SriAV.ASiva Kartikeya, Advocate for the Pettioner and Sd Vihey BK. Funna,Standing Counsel for ihe Respondents.WRIT PETITION NO: 9944 OF 2024Sehwvean:Ms Anuradha Musam, Ofo. Mr. Rama Narasayya, aged 65 years,OooHousewife, Ro. Gi-304, Indu Aranya Pallavi Apartment, Near G3! Post,Nagole, Hyderabad - 500 068, Telangana.. PETITIONERSAND}. Assessment Unk, Income Tax Department National ¢-AssessmentCerfer, New Chsihi, Room No. 401, 2° Floor, E-Ramp, JawaharialNehru Stadium, New Delhi - 170 O03.The income Tax Officer, Ward 2(1), Vaayawada C R Building, 1° FloorBdAnnex, MG Road, Viisyawada - 820 002, Andhra Pradesh.xeyed og: ad bee2Scemnvesianer of Incas: Tax, Andhra -omaowyeyLY Tawu{ whs%2¥*&*XS§ahead Roan2!&2Telangana,oeFYgsttFelangana.» RESPONDENTSaerBSny other appropriate Wri, Ordertion, declaring that the orCHTSoroxLA NO:4 OF 2024reumsiancescHRei Respusconden,thtettaeyy A2SSome 74848 of the |SE om,ees.aSf tie High%xi ae3Neig PS43aficday=arguments of SrA. VA Siva Kartikeya, Advocate for the Petitioner and SnVifhay | &. Panna, Standing Gounsel for ihe responeisnisWP NO: 10569 OF 2024:Hetween:Mrs. Sesi Addada, Wo. Mr. China Samba Raia, aged SP years Occ. NouseWie, Rio, 2-1 8/A, Ardhavaram Village, Perampeta, Ganapavaram Mandal,West Godavari - §3¢ 198 Andhra Pradesh.oo PetitionerAND1. Assessment Unit, Income Tax Department, National e-AssessmentCenter, New Defhi, Room No. 401, 2°? Floor, E-Ramp, JawaharialNehru Stadium, New Oeihi - 170 003,Tre Income Tax Officer, Ward 1, Bhimavaram, income Tax Offias, J ©Road, Sivaraanet, Bhimavaramn - 534 204, Andhra Pradesh. The Princoal Chief Carmissioner of Income Tay, Andhra Pradesh ancCotae Hyderabad, Room No. 922, 9° Flsar, 'B' Block, LT Towers,3, AC Guards, Hyderabad - 500 O84, Telangana.RespondentsPetition under Article 228 of the Constitution of india iS Ned oraying thalin ihe clrourmstances stated in the affidavit fied therewith, the High Coun maybe pleased fo issue a Writ of Mandamus or any other appropriate Wht, Orderor Orecton, declaring that the order passed by ihe 1° Respondent, ws 147rw Sec.1448 of the Income Tax Act, 1861, c&and Notice No. ITRAIASTAQN 47 /2023-24/1 08070581111}, for the Assessmentsystite.6BchaterooniioomfodbeuF&ooiiooYear 2016 -17 as arbitrary, legal, bad in law, void-ab-initin, violative of the4principles of natural justice, apart fromm being violative of Articles M4, 19/1 No}and 255 af the Canstittion of India and Sec 1484 of the Income Tax Act.TST, and io cansequently set aside the same in the interests of justice,BM,agupal<£FYe2. Petitionermearng iheni atat:TS2200 ResaveJepartyite for fhe Roitioner andwd.3388'essYa AcieRTIREAND&aas¥ASIAayasursuant to ffsfomey oeHigh CourRevenues, MinistryWAS OF goed:Union of india,*<Y OF 20284:ay,sifrumatances ateted in th02.05.2024,Yeera VenkataPeCavery,RahwoanPradesh.IANOWENOS¥cq&oyThe inconins:ae. Raspandantsa"on,coatPetition under Ariicie 226 of the Gonsituton of india praying that in them~.circumstances stated in the affidavit fled therewith, the High Court may beBpleased fo issue a Writ, Order or Direction more particularly one in the netureof g Writ of Mandamus, deciaring the impugned nolice issued by the endRespandent ufs 348 of the Act Raving DIN and Notice No.NW BAVASTISN 4S V/2082-25/ 10824389280) dated 02404-2082 and fheconsequent Assesarent Order passed by the Respondent No. 3 u/s 147 readwith Sestion 744B of the Income Tax Act, 1887 bearing DIN No~ITBAYAST SA aT /2023- 24/1 0N228 71940) dated OB-DS024 for theAssessment Year 2015-15, as arbiirary, ifegal, bad in law, issued without!junsdiation and barred by limitation and to consequently sol aside the same:Feition under Section (81 is fled GRC praying that ino thecircumstances sfafed in the affidayvil fled in suppart of the wril pelition, therigh Courl may be pleased fo further stay all the proceadings in pursuance ofthe Assesement Order passed by the Respondent No. 3 u/s 147 read withSection i448 of the fneame Tex Act, 7967 bearing GIN No-PTEPAS TASS A208 3-88 1 08225 1 3K} dated 08-03-2024 for fhe AssessmentYear 2015-19, panding disoasal of WR 10967 of 2024, on the fle of the HighRoranaftidavi fled in supoort thereof and the omer of the High Court daefedOE.0S.20e4, 19.06.2084 & 15.07 2024 made herein and upon hearing thearguments of SRETISRADYOTH Advocate for the Felifener and afSREVKOYAGHNA DUTT, Deputy Solicitor General of india for RespondentNaot, SRI VIEHAY KCMUNNA, Standing Gounsal for the Respondent Nos. ¢and 3:©2ae «FFa, &Yenamnulfu°amma ReWP NO: 10967 OF 2028Sahweenfar thes ye vyee ae Be pe fe ra ; "te *& a fe % B © geSot i Berd "et £3 ee anney.. Respandants¥20y, Depariment of Revenue,ae ee foc fed a oy@ woe a AB a enoe por cc a rn > ne awpe Ke Ps ok Meds £4 lige oA eeEn foes: eg as a f raeon we coc, a 5 san aantd ey Lipa: cs oe Sseed ingens 4 % ween"of ye oD es as3 pe Bo ew &@ EF oo EF a &re bess ro] pan Sire ey bee see ?oon ; me han fogsi ets th pe: Gok ve va ; BA A,r, ca Fe er oe co ies ; aG oe) fs oy GE atefee oo us on: an, 2 nr: ; adn 7;es a @ ee oY vom Ssa3 +o ne we Os ES ye GO 8oo Z a "3 5 Loo on Pace tA cnt ieed the ne bs ie "en %seg , _ He age ' is yw,oe FG a fe ee gee gsnr eg ek Ste, Nae"s "Hh & i ve Meee , @ & ao geei ie, tray oi 'fe i) he "CS "GP ine cyLis £4 an ree. grrr, ae f .a ar an neo , a ee . eefo tay a aA (rn aa oo a3Re Ry Re ak ea SS os aoa& #8 & J fod a& £2 & TS we & nS a a ate gy hn (a nn i aan gr oe et cers £4 a ager 5 ;a £% : woes Z 44 TS eh ge botths ey ae P cats ree go a Ma mt iaee nn eS a te 1 wm pe @a bef «ef, Cr an acwe OOS ay Ai wo Fe Be me = Sh ESa an a ve S © % we OBoS ~ #& & € é PES tap omeEn 2 & Be a ean eeBere abner os ot Ieee hove se . * ify hy= 5 & eB 8 3 8" @ mee BSee a if a " e £4 Arg, "e% *P eewee EE B em oe Beae a oor Mette , rn Se _ ey budB= eto Ee a Yean Soa) an no eA "we 93 i Bho fomfe gO a fe eR gyi ee ae a SC co th, 3 Sb wo wh &' , oe ke maa 4 Ef"en td ats & 3 a wp~ @ % # aam is - Po. few $venge. whee Ean %, A Rann. 3issued ywethout¢mont of theseePO we es hy yt LEX Ssmi Order oaF8SY!we.SVRE S088oyIANO:High Gourt may be cleased &Asseasmentl Year <ithe AsseSection (448 of the income Tax Act, 1887 bearing DIN No:(TRAIASTISN 47/2008. 24089775045) dated 17 - 03 - 2084 for theAssessment Year 2016-17 . Panding disposal of WP 10087 of 2024, on ihefle of the High Court,The petition coming an for hearing, upan perusing the Patition and theaffidavit filed in support thereof and the order of the High Court dalecOf. 05 9024, 19.08.2084 & 16.07.8024 made hergin and upon hearing thearguments of SRLT.PRADYOTH Advocate for the Petitioner, Sri Vihayk Punna, Senior Standing Counsel for the Respondents;WP NO: 10582 OF 2024:Rehween:Mr. Suraj Pal, Svo. Mr. Agunu Pal, aged 42 years, Occ Business, Rio. 41-28/5-? 77, Fearne Krishnalanka, Vijayawada - 520 013, Andhra PradeshPettionerANDsessment Unit, Income Tax Geoartment, National e-Assessment Center, New Delhi, Room No. 401, 2 Floor, E-Ramp, Jawaharlal Nehru Stadium, New Dethi- 170 00s.2. The Assistant Commissioner of income Tax, Circle -1, Eluru,Income Tax CHfice, 23-B-4-G/4, R KS Towers, 8 RB Pel, blur -$34 008, Anchra Fracash3. The Principal Commissioner of iIncame Tax -1, Visakhapainam3 Floor, Aayakar Bhavan, Oaba Gardens, Visakhapainam - 380O20, Andhra PradeshRespondentsPetition under Anicle 226 of the Canstiiution of India is Med praying thatx 3 7 oe Rang gag! Se " <3 sen Ete PS eared reesiyein the cimumatances stated in the affciavil fled therewith, the High Court maybe pleased to issue a Writ of Mandamus or any other appropriate Wit, OrderneaQOt,% znoone Tax Act,&=gaf ikeBAANSPtg8Ny{ OF 2024¢xLA NOys ng nea ag hen a Ss @ we 6Bwe i eee if : i ye Mebay i, ae Sy be, 6 t a JeGed $% co a ci. aan yn the he_ pw Feo yy OE % aneee. *e- teed ea " Ssog "i ty me Pe omEo Be ge i a rn on Gs er a saanhee <3 %: oe 7 onGB a w, Ch Go & 8 2 & "CE keP % 4 CS Seow haere 'ees ere ek Paaaa ' hesa nn a pn nn nc ye: Seer " Fee. 4 a eet ae at ch rsae aoeee shee Book Es veers thy or we om % hodi es Bb Bp be ¢ bon pe& Meee er aad + rn £3 are Poe 4 Se vgn 4 : b, agi -as hs ey: <n tas fe The % re bea5 rn a or Be a se, Sen4 ' "nh a . bs wa - "4 vaey GS& on fae, o eee pe tke vebeee es CE ceegae i & he BD. os eb KS eSwboen " A on ; : avipa: roe " aed we boy 4 as us bere ben ss3 +a ae & er a ne a Co tt :hee ai ifs] Cad th "ee rhe. a ait. fons eee aoe greis & se toe OF ae vee RHP vw "ee oebey * ip AE a nr ae "=te ER a er a a Ae oeCid on es an é s ola& te . & © i i oe @ hin ESSale oe oY ooam tt we | ENS hee ES nape veMe 7 ihe5 ages rapt. "hen, oh. bee ie % (a7 'ra Gone SonneCh owe PA 4 ee " Ye 'Som"eB ay Gh ty nn a no mm thve gee fae ED py OG i, abee an con a ter, eg xe Gre. a a" thon &aa ware ue a % f geen Fseo Foee: eet oo Sone "£4 ce. cad ca oe . es aea a a *, wok an ae) oie -a ad em & @ & teft, bod eee cel woes on ene. we. ~ SeedSeale roe. ess _ "gees oH Se we wf oe v4iy TE, tse ~ 8 ae Fe capeet op, 2%sa foe + eee Wea a ELE % Beh Myfore i" ro os nr a post ye ro eadSpee: a a fer, a ORE. ng i lhsyn aad wey nc M45Se & Le Ee 6 Bo ke Y "eepn nn ne : ns) rs an SetJ cs a " rae Me oe 4 ee mn te ; o ee re} i, orern ; nn a B & t BE Be.ye a i OR te exa an ea aan ae e & arenee ~ g i Doe Zz +0 te A EL. te erp OD werk fohy 4 is, fee os see) £ "-- "een nenee on. . geGe te look eet ; be wa bn BS ras ;se A As gees See EG ae ne Sonne 4 ned want rsos a are Gy om, ha on AD ES omcet $7 ve eee ae Coes shed 1% ed "peeoe ie ES ae ".. yee steee Sonne "we ponee oa ert 3tt , a a: a rn aul 4souce Fy x ba as a A "i " ed ee wt OM 2,Pte ra - .. ing teens. rsG o 2 8 £ on oe Bog ¢62 ~@ Se fF BS eo ke S fmert. ra ' 7 be he pen a he ere?ee a cs ae re i: ain? 7)bent a PA Peng eed: oe, oat oh Sree a ae hy&, A Me = "Es 4+ des, eo ed is © Qt: 5 a an odweege9S8ouneeling CyoNcynegearenThsftSala5xBasyx¥ boOoFs_is8foWRIT PETITION NG: (O878 OF SO38xSehveen:i Rdbe teme as . we ot . aed re,cb 2 ¢ Bo & Se a bE4 bone o "3 a a Ke) o> hod oe as os "3 "taeeie ee fh ide o ig see eee gee x"& " #£ ww Rm Bate m & 6 Ch we tS EGSePatitionerANE. Assessment Unit, Incame Tax Depan tmant, National e-Assessmentneni,Center, New Delhi, Room No 407, 2° Floor, E-Ramp, Jawaharlal NehruStadium, New Delhi ~ 770 002.3. The income Tax Officer, Ward -1, Bhimavaram Income Tax Office, JFARoad, Sivaraapet, Shimavaram - 834 207, Andhra PradeshbaThe Frincinal Cormmissioner of Incorne Tax -1, Visakhapainam aFloor, Aayabar Bhavan, Gaba Gardens, Visakhapatnam - 590 020,Andiva Pradesh.RespondentsPatifion under Article 256 of the Constitution of india is Med praying thatin fhe circurmstances stated In the affidavit fled therewith, ihe High Court maybe pleased fo issue a Wit of Mandamus any other anprooriale Writ, Order orDirection, declaring the order passed by the 1 Respondent, u/s 147 swSee.idd ow Sec. 1448 of the Income Tax cf, 1051, dated 13.02.2024, bearingCNN. ITRBAVAS TSA 477 2023-24/1 OBER TS SSAC. y for the Asseserneant Year 2079&@anstintion af india and Sec. {484 of the Income Tay Act, 7889. andconsequently set aside the sarre in the Interests of justics.IANO: 1 OF 2024Ratiion under Section 751 CRC is fied praying thal in theMroumstances stated in ihe affidavit fled ly suppart of the writ petitian, theHigh Count may be sleased to stay all further proceedings, Including anyrecovery, pursuant to the notios issued by the 1 Respondent, u/s 147 naw"~Sec, t44 raw Sec. 1448 of the Income Tay Act, 1981, dated 12.02. 202bearing DIN. (TBAYAST/S/1A7/2023-24/ 108087333404), for The AssessmentSS'he Pefiign and ise}nereor andpart QyiIE."<xaexaffidav' Med in sa00.05Aethe file of the Hig!ay4-SanY}ex¢im andPTS"aeSO iees ne--Ffee & 12.0)arestn heGUNSE©Juror Standing¥xfFatitionarfax DepartmenSS>aesYAWAUAs3xeerele, VEANDSig. G Samba Sivy >XeSSE3misel far income Ts7PesweKanna Nagar N~tSTO8S4 OF 2024:»°wy Delhi, indiayX,**=Monhwoornfears <WENOWard SWeer,*come Tax ©Mi,nsiw"3meRasoganidantsani of indismk-&GovernWri of mandamnasytCOTE USNaeLsariiirary, without jurisdiction, violate of Anicle 14 of the Constitution of Indiaand cansaquently sel aside ihe sammie.iA NO: 7 OF 2024Pefifion under Section 761 OPC is fled praying That in theereumstances stated in the affidavit filed in support of the writ petition, theHigh Court may be pleased fo stay all further proceedings including collectionof fax pursuant fo the order dated 20-03-2024 bearing Reassessment Orderdated 20-03-2024 bearing ITBAVAST/S/147/2029-24/1 06298258407), Pandingdisposal of WP No. 108o4 of 2024, on the fle of the High CourtThe petition coming on for hearing, upon perusing the Pelition and iheaffidavit fied in support thereof and the order of the High Court datedO8.05.2084, 19.08.2024 & 18.07.2024 made herein and upon hearing thearguments of Sn M Naga Deaosak, Advocate for the Petitioner, and of SnéViihay K. Purnia, Senior Standing Counsel for the Respondents:¥WP NG: 10535 OF 2024:Setween:523Sri Sai Srinivasa Construcions, A parinership firm having His office al //G30-2-A New Krishna Nagar, ty Kodur, Kadapa S16701, Andhra PradeshRepresented by iis Parmer Mr.Enugula Ravi Ral, S/o.k Venkata Raju, Agedabout 49 Years, Rig. Raihvay KodurPatitionerAND1. The National Faceless Assessment Canter, Income-tax Department,New Delhi india2. Ineome Tay Officer, Ward 1, hadana.&% The Assessment Unit, Incame Tex Department Ministry of FinancGovernment of indiaRaspondenisarcumsianees sisted in ths=shan more particularly in the matursSeor diyBSbeee3ue @ wri, ardeEsa14BA(d) dated 6&ectionf-oO.iiistaay"osfoostron3npn"fonzwntHe ¢x-cee ekatedANSSesXShe MoS?atdated{BE 2024quart maySargrtiaxahcLeEsieMiand consequently settertin(eewedifweih.ohshortre :oALA. NOnotice.eer.yocale for=*ASodWEP NO: 10636 OF 2024:Rehveen:caeVira] Gopal Apna Rao Meka, Sfo. Meka Sirnhadri Apparas, Aged about 25Years D NO 2-217-1 Kofapadu Estafe, Nusvid Mandal, Krishna-S2120%,Andhra PradeshPeitionerant Center, Income-tax Depariment,"teABtatftaa o1. Fhe National FacelessNew Gathi, india3. Income Tax Officer, Ward S01), Vilsyawada3%. The Agsessmant Unit, Income Tax Department Ministry of Finance,Sovernment of indiaRespondentsPetiien under Articie 226 of the Constiution of India praying thal in ihecircumstances stated in ine affidavit filed therewith, ihe High Court may beolsased fo issue a writ, order or diractlon more particularly in the nature wardwrit of mandamus declaring the order under Section 148A(d) dated 06-04-2022 bearing [TBA/AST/F SN 48A/2022-23/1 042590895), the consequentnotice dated OF-04-20e2 us. 148 bearing [TBAYAST/SN 48 i/20k2-23/1082815130l1 and the consequent Reassessment order dated 22-08-20e4bearing [TBAVAST/SMAT/Q023-241 083 178460(9, as being void, Segal,arbitrary, without jurisdiction, violate of Article 14 of the Constitution of indiaNand corsequently sel aside Ihe Sams.JA NO: 1 OF 2024Feftion under Section 161 CPC is filed praying that in thecreumetanogs stated in the affidavit fled In support of the writ petiion, theHigh Court may be pleased to stay all further prooeadings indiuding collectionvof fax pursuant fo ihe Reassessment order dated 2e4h-2024 bearing36wetSaargosal of WYP No D8Jan the fiF Safedsuedafhearing theA and upan98.05.2024,aPen$andPaiihianerarasinhe Reo, Aged about 7s YearsSxlagaddsY§10681 OF 2024.+*»Venkatarac YaWP NOBaiweanyofe, GurturrifaSAannayosPettianarANDNew Delhi indiag vald, egal,RessondenisS&"Aga) dated 08-04-\, as BenITRBALAST)arbitrary, without jurisdiction, violate of Anicle 14 of the Constiuton af inokeand consequently set aside the same.IANO: 1 OF 2024Peition under Section 157 CPC is filed praying thet in thecircumstances stated in the affidavit fled In support of the writ peitian, [heHigh Court may be pleased fo Stay all further proceedings inclucing collectionof tax pursuant fo the Reassessment order dated 27-09-2024 DearingNBAIAS TAS 147/2023-24/ 1083438500), pending dispasal of W.P.No. 10854of 2024, on the file of the High Court,The petition coming on for hearing, uoon perusing the Petition and theaffidavit fled im support thereof and the order of the High Court datedCGS 2024, 19.05.2024 & 18.07.2084 made hersin and upon hearing thearguments of Sn M Naga Deepak, Advocate for the Peilioner, and of Sx P.Vinay Kumar, Standing Course! for the Respondents:WP NO: 10794 OF 2o24-Between:Chittveddl Uday Kumar, S/o. Sal Prasad, aged about 44 years, Rfo.Sector-5,Riot No.237, MVP Coleny, Visakhapainam SSO017, Andhra Pradesh.PetitionerAND1. The National Faceless Assessment Centre, Income-tax Department,New Delhi, Inca.2. incorne Tax Officer, Ward 24), Vilayawada,2. The Assessment Uni, Income Tax Department Minisiry of Finance,Covernmernt of india,Respondentsierweoeeya3hove5ShesChCaheeChitSiy"ESataeaAEetenda.ed foywasbioe¥%$:{ASAid)oewrit of raandamucorsequenttobeweete¥, without &a'pirar¢xzyfagal, 8Haena void,.a}OF 2088**IA. NOe232 af& oe JsPPOeeSy geéPAaeTRnis of Ms KatPunne, Senor>-gunsaETOSOT OF 20 ge:2.WENOs*SehwaanhPetitionerANDi. The National Faceless Assessment Centre, income-tax Department,New Dein, india2. Income Tax Officer, Ward 2(1}, Vileyawada.3. The Assesament Unit, Income Tax Department Ministry of FinanceGovernment of india.RespondentsPetition under Article 226 of the Constitution of India is fled praying thatin the circumsiances stated In the affidavit fied therewith, the Nigh Court mayhe Nigased fo issue @ writ, order or direction, more particularly in the nature ofwrit of mandamus declaring order dated 01-04-2022 under Section 148Aid)}bearing DIN and Notice No. fTRAIAST/F A 48A/e022-24/1 0424 2888511) theconsequent nofice dated 01-04-2022 under sacion 48 SearingITBAIAST/SHIS6 V/2022-23/ TO4 242683594) and the sonsequent assessrnentorder dated 12-02-2024 bearing DIN and Notice No. FTBAIAS TSM 47/20e3-S4/1Q807S1G0201}, as being void, (legal, arittrary, without jurisdiction, violaisof Arficie 14 of fhe Constitution of India and consequently set aside ihe sameIA NO: 1 OF 2028Fefitien under Section 751 FC is fled graying that in ihecroumstances stated In the affidavll filad in support of the writ peifion, iheHigh Court may be pleased to stay all further proceedings including collectionof tax pursuant fo assessment order dated 12-G8-802¢ bearing DIN andNotice Na. TEQ/AST/ON 47/208 2-24! WOEOTENOOAN, ending disnosal af iheWirt Petiion No. TO8CThe petition caming on for hearing, upon perusing the Petition and theafidayvi Hed in su _ thereof and the order of the High Court dated4, 19.08.2034 & TS.O7 2084 made herein and upoan hearing theSEE. Ten -s y ban "ty boot omeis " BEA saps a te OF gsJ if Seve £3 . ; ge 5wee ge 3. Pe ben "mt be i a oetien: 8) ENS 4 ' mn io rok haawoe ie fs a) Gt -ars we age 4 ete rege ST then"a a HE jen fem to we tere fore "Sed @ be pan#8 ie ey me OS i we 5Ad ne om re a) aa giswre : a "s we foe eeos 'net "pug aaa os oyce an oe , 4B ame ETSoo fis) Pos iy ae Siderae Sak Soon a if af ae ar?o ay EB tA ihe aee a Bs "pesSe a fe & 2 aecael ¥ : ee yeag ee hy 'ee gN i osa3 ' nn magetae ek ~ on 7 be oeoe ry oth. a Mine Hyyy 4 "ge pe OD 4 ee44 "775 OS when te. oor ° 4wo CA & ber, ' se fasBe OE Cat is , awt ih 189 Ge hy MES ksoo " ey ny arenBe b, & Bowe & 2Bieee. . nyeaees, sale en 7% ees senee.. 6 ES 4a wm te beyo ge OG the cr'oy OB "me Yo ged oy% wh, Sed fs 8 tP , igoLis en omnes a " t baysOo me OY, a re LoCy . ie is i ¢ re aibap Saw total te aE is rey) whee ry £03. Bodseft, rie zi £4 We eg bbe AEE"er wa, wee the me "gl ie 9%, a Seenbad Myer. rove. ager a ite we Se ogee ee: reeh oe tr a a sipee i» ad bhen Ae ayfy it, wees bee. "e ae 4 J od gn@ o£ whe GF & % wy 8won . fee "rs mE gemae 3 fe "he a3 rea & 2 @ © ;fone "prs"fs i we a Pia neg af, ce an wat ew oo. a yon ; YSgNehru StaciaOy wontoe, toe& : Hidoe voSS444105 OF 2024:PurWe NG:Behyeen:&&eThe income Tax Officer, \etition under Ariiche 2hSstDenariment, MiJawaharoysR*v.u4 ;2RevOccupation Private Service, Likarguments of Ms KattSMaheswara Nao AdbitraryNSy geSSS"Szanyfay adsashorder passed by 1°re the Ay. 20~2Se OyaS FFA{ofResemhAOEaMMS5eezy3o3pe=PANSang2ed fo pass an arde:TFPadBeVdronNasweer passed by 1°Ay. 24be piPAWSyeiA NOs 1 OF 2084Petition under Section 191 CPC is fled praying that in thecircumstances stated In the affidavi fled in support of the writ petition, theHigh Court may be pleased fo stay all further proceedings, Inclucing anyrecovery, pursuant to the order passed by the 1 Respondent us. 147 rw.144 pws 1448 of the Act, di se.02 2024 with CIN No-ITBAYASTYS147/2023-24 TOSI 4h 7 V7 0) for the Ay. 2070-17, pending disoosal af WLUP.Ne. 11705 of2024, on the He of the High Court,The petition coming an for hearing, upon perusing the Pettion and theaffidavit fled in support thereof anc the order of the Nigh Court datedO8,08. 2084. 19.08. 2024 & 16.07 2024 made herein and upon hearing ihearquinenis of SrLAV Raghu Rani Advocate for the Pattoner and Sr VinayKumar Purina, Senior Standing Counsel for Respondents:WP NO: Ti2té OF 2024Between:Mr Chukka (Ediga} Rama Pullaiah, Sioa. Chukka Krishnudu, aged S24 years,Ooo: Business, Rio, 28-845-G-A, Viswanagar, Nandyal Kurnool - 918 509,Andhra PradeshPETITIONERSAND1. The Income Tax Officer, Ward 1, o_o Incame Tax Oce,25/183, Sanieeva Nagar, Nandyal ~ 518 501, Andhra PradeshIncome Tax Department, National e-Assesament Center, New Dein),Room No 401, 2nd Floor, E-Rarnp, Jawaharlal Nehru Stadium, NewDelhi- 710 002,3. The Principal Chief Commissioner of Incame Tax, Andhra Fradashand Telangana, Hyderabad Roam No: GS2, Sth Floor, "S' Block,LT Towers, 10-2-3, AG Guards, Nyderabad - 800 004, TelanganaSig'spay2 4te, es Mens in oeBoe BEE 5Ay tt i BP ge & eSvit basa id "5 ee a ie tee, age thgh ecben frre, neey a 4 feea5 f< £2 " ieee y * we gop EE: ee pea & oeiw ome BB pe Os me em i aarf ~ €es 28 °S s co Bee Be Ssyee Geee caper ie oe s tee we a oad she, xz ie Bee* OY Ce Gf on get nr an a GS, 3 Breenie an Or wn hh oe age 8, gE % Tt Ke ( %ae be ee ed. -- oH & 6 ae oe tet ge ime 'hed G5 % 4 Sgn reé ne ar eres eat ger a ceennd f ets " ce tie oe& ee st feo Roe bey, C3 tf ey et fees Ge £ ay aa. eB Oe can a ne? TH fs es yes G8 ew Fe ye SB , Gm £5 keee S¢ BSE" By & Pn ne an a -thd nn a: 3s oe a ne mB 2 & 2 MS o eete & eG eo a: as ea = 3 GOs . tsYan ie yee on, nehes bese ; £5 eo" % a8 ere opin apded vi 'gh "ee £3 ie fe "ese tot, fen gy ay wg tebe bs Eai hw tke yg Eesesd , igge fo Se no Hy itn gtoe Fe Bie -e Se Oe iEAS rts Ay vs 2 ca % ws iya £ B® & . Sy gy & peo, S FS waa ce; arr: sons ym BB By Ch Sotwoe on. Os ee : tes a nS me ee; ia np ay Foto ft,heat" . Ere OK. ron ff £ geeSB BS Ch es ee Be y ne éoe , be , Ye we & we ay og ojn an a + "Pe ia . nn onbn Ge ee he, oe Oh @ ee GG omOo B ft nr a ne _ cn ea ~eS £ BB om @ ee weg & Em» @ be ws wihgo GM me Me oar io SB Cpe ooa ee rn cer is aesten o ee a ae ; fe. CS ; fe sip 1oe wen '* ie ee: wegen 5 %, a iBe EL ei & oO O ty Bo G@ tm iea ne ft gh "Be Ee ws tya ae , me, OK RY . ify td"% 4 Co 1h wget: Paeeg, oS is ee spe the ifs "yee yes ieCsaob vee a rege) nage A he eA ye aoeA Ngee op @ wy a "BO BO ig A wee 2 OS osBe 8 we eG : ck ow i an ae 2anes pl t ae eS eh tes eee ae jwae an a ae Oo iy B & GB fe. nr nec. Or be ce i ee & ~ ee 'eee'eee an % 430 03 o 2 fe ohn bene oP eke a. 'ACe eS an 'ch ke he fy ORs Se ee vagye ;Sn nn re CS egy ee agy oe " OP tenn EB Eao 8 & & Bom Oe Oo Ba" Bw "4 &a ns: on ey ES he bs 43 eo 'gy OE m OB an ae Boy oD keas tt get eM aad oe ? 7 ts eg: , shes (rn ie iha ro : Rae feove Meee, ee tA Soft we an Fie ne z es osFe ds Weg Be « & 8 & @ & 3a3 eee ee ee "8 we pa nn oe? o ss: aos a nn nn <n: é a MO on fenme te at mmr 4 & B eS gL 3, ea - eo = ee Se ;», % 4 cbc' cond head vA eet' % eed na nae ; Moe oe sheet << noe Bend %, Ey ' tw. pa5ee7he é CH feat ifs Sa. oo ¢ oe ay . es GP anes ' Bea an 8 rh 2 Bf B= & Fe3 cd efi oo cs oe ye gy "A ES ® i Me ah oS mw" SE oy » 4 rpme Be Bow ee @ Fe we GG Ps oysa wm & Se be the 2 8 », & % Co e's fona a ee a aces} ra B&B & Re ae joeSB 8 @&@ we : Ft te % Be we ue oy BF ae'a) an. ars igh ma be 7 a a has "ae 2" | &# ee » wee ~ bn. @ Bom gy Ssnn a an" aes a ns an ne a4 ehGe aie fist agit ey ms es ben on 'oat % mame 6 GE & weg A ES Ee) & "i m2 OD 43 vas iwe a ae, % ' a be ae te fo : aEe 6" & G2 ow a me OB a aeSern ae, ath 104 - CS 2 tee ogy eh) >as set %. 0% 'post ths feos Soe Sd Sooo i£% a Brcecs pa: Se oy is4 eS wwe' - La ae)home wees fs, ef on. wr Seinete ohSeog byighwe&$oY theye archer§.3:ar Rayewya*=yy=tkmeFSoy "AYart ACW &WP NO: 11214 OF 2024:Between:fukM's. Pultha Vemuri, Wo. Kalyan Paladugu, aged about 33 years, Ryo5-23, 5° Block, Gandigunia, Vuyyuru, Krishna Distr rit, Andhra Pracast~ S27709 Currently residing at 968, Norwest Orive, Norwood,Massachusetts, USA - 02062 (PAN -ATYPV72120)Petitioner'sAND. Union of ineia, ye Finanoa, Rep. by its Secretary, 186-8, NorthBiock, New Delhi. 170 004incame Tax Officer, Ward 1(1} Vishakhanainam, Boor No. 404, 4thFigo, Pratyakshar Bhavan, MVP Double Road, VishakhapainamAndhra Pradesh ~ 530080incame Tax Officer, Ward 265), Vishakhapainam Room No. 404, 4thFioor, Pratyakehar Bhavan, MVP Double Road, VishakhapainamAndhra Pradesh - §30020. Pringinal Commissioner of incorme Tax, Vishakhapainam, Girect TaxesSulding, MVP Main Rd, besice Post Offices, Sector 8, MVP CVisakhapatnam, Andhra Pradesh - S53001oRespondent'sPaition under Article 228 of the Constitution of india araying [hatin thecreumetances stated in the affidavit Med therewith, the High Courl may bemigased foissue a Writ, Order or Direction more particularly, one, in the nature ofWrit of Mandamus, declaring the action of Ihe Respondent No. <in passing an Order dated 00.04 2022 u/s. 148Aic)} and Notineu/s. 148 dated 06.04 2022 calling fer income for AY. 2078-16 as(legal, ariiirary, bad in law and violative of Articles 14, and253 af {he Cansitution of india:set aside the Order defed G6.04 2082 u/s. 146A 0%) and Notice issuadanesby Respondent No.2 ws. 148 of Income Tax Act 1981 dated, A ee * " taped "'Ee G% G& & 8 & aa an ana o mon oe C7 ice ihe oS deve gt eters ay #& gen aepoe " % whe " sehen sypers ene rece ans soins bore g A ; i 4 ies tert gs Mees nt: 4, weM4 oa ov * % a Ke tei eS *s «ee aBe OS om te 5 FB ee 4 uA feecS 7 na OB, os Scr 'nd5% 6 2 a oP & or aeBS "f a EF % a ~ EO wo Beeed ee thon oe fons Hs chee! " * i ne the 7hseer pate: 4 od 5 24 {% a 5E5 "as ETS on oftoe oad ¥% \ 6 " ie $f ns ¢ 4Ae bed! tie. he es 4 toes Eon oy "pee gee oowow nad fen gee tee ot f ge &ake the ef Ys ed Eee 8 ah The oh"oo o 2 & ee ek Bet. £ epee wi%s on aes the tae. bP¢ Vag ger a) a [wa Ute = Be ba) eco h3 ae 2 este is evheSo 2As "grt, 4 Bposed ey ae ENem a <a nS a 2 a ns ceYim ee Ch mY mg my OO ae ROes oh Ge we ts me keears, wm eX yon es tert Laas £$ Fa aad ee4 a bed a aes eee, i eer 35) on pes paa *, oa £% Lingk fe Moree ee a herswe 3 the en SA ce ee i Set ge "3oa FS deo ba boo on me) Hey on - vheet oean Le LR: £3 roa, vane en ns Hs es ay ts < "4rage ry as nA hehe a) oe Co ae EM oA ae besa wo oe 5 ee RE eeoe a a , { a sn an!pe beds Sor. «= MKD a "3 npr oe es i ge TA. ey rmton o 3 ai eae Apr. C3. ie "- ts apa, footenere is 9] peer ; 83 ahd % ey sin ae ay Ld Neat pee' on e4 i here 493 ass fade gs ee , Beed ve we ike | ° yn A wh wy wing, TOR Bego % a 5 See Ms, A oa ee fs " ee beg? an& Boe OB mw EO a a anon "gh i a a59 ge ; it ot 53) Fs nCbre o Me. Mri oe oe + head goer ks : +74 Weshe Bs ane 5 a ae as arn ey 8 BF ee he, 03we | oe v4 ot be Ee al fA eeee ee bd , ee ; OL. ER 62 ee MeefA wy, 7 ; , tote 'we a nn on A i a 7 ee idrs wn " . re watts os rs oe orege, pe ee SP un3 ; wet 5 ae os : gee a,gf BB yy " » 8 m EOoboe gs EZ) yor ph a "ee is ba go a "eat iss)9. 2 ow @ as © itr gy taswan ES tee ge te OES wer 8 me & £%rs axa 405, whee tf stpod. rs bse) . 3 "gen ce a. es bas nae AReek oe ae wen od nit ot eZ Eck) tsnies - LG 4 = ; 5mms a Hd, yet be ad pee, We ee, Z ayem tA a fom ; Boe xe bee fe, tied , ae 'one.go ap §S @ YS wee a rn ne rn eean "ge pe A et eg 4 Reeon ge weed Le othe ge i Re Gee ninees eS waves. dese " pinirs we £ sepa [me % eeoo Oe Oka, OE a ey i a ae Peon; a > a" a a Bom fw ®gene as! oe we e te % we ae ws oe oy entfing Pa ta? e yews hon. [a CP . ae re is rs Shee enet, io geen : Hei venee * 2 t, "a & FS 6 eB ee ww my & & Ee B yw*, ne we £y gt het AG £4 pn nt aeCoH in pd pg few spe igi eee ws AS ish Ch. ed 54 ensPt a a ans ac cA Gee opr ® on eG Ga6%; " ey Z aes £4 4 'af aie. is Soa : 4 3- fag tant pa Z hag re g anette os $5 aea ne ee & © FB an ang Oo Sr eed sy crn <r, a a arC no A mw . BB G& & & eo be aee eo re Td Spe a "d 3gge+} -~ ef a 2 5 Ce 8 esCA ei a 7 a i! ; a Z s Me e, os8 fe ia oP wy oeTOF £024Sath0Re3:Assesament Ora"%ataiA NO:fake any ¢si"AyasyaedNL CONES¢ixNyRYspona3r the reThe petaTQunenis=,8PGsWP NO: 24249 OF 3028:SehweeanHari Hara Suryanarayana Chinfalapudi, Aged about, S/o Gh VV Ramamurihy,Residing at 8.45, Chintanalanka, Chintanalanka Post, Ainavill Mandal, RastGorlavar- S33 244.PetitionerAND1. The Union of india, Represented by if ee (Revenue), Ministry ofFinance, Department of Revenue North Block, New Delhi - 7700012. The Princinal Chief Cormmissioner of income Tax, National &-AssessmentCentre, income Tay Deperiment, Delhi, dnd Floor, E-Ramp,Jaweharnal Nehru Stadium, Dsihi- 170 0083. The Income Tax Officer, Ward 1, Amatapuram.4. The Additional JoinvQeouty/Assistant Commissioner of incame Tax,National Faceleas/E-Assesament Centres, Delhi, incarme TaxDepartment, Qelhi, 2nd Floor, E-Ramp, Jawaharlal Nehru Stadium,Delhi 10008§. Assessment Unk, Income Tax Qeoartnent.RaspandentsPetition under Ariole 226 of the Constitution of india praying that in thesircurmstanoes stated in the affidavit fled therewith, the High Court may begleased to issue a writ, order or direction more particularly one in the nature ofWrit of Mandamus declaring Nofice bearing [TRA JAST FF ASB8AISCN) (8021~Ze Od 21 S848) dated 22.05.2022 under Section T45Aib) of the IncameTax Act. i881 ¢Ach and the consequent order bearingITBAIAS TP 148 A/2022-- 23/1 8245787 O41} dated OF O4. 2022 passed uncerSention 148Afc) of the ITA and the subsequent notice under Section 148 ofthe [TA bearing TRAIAST/EN148-1/2082-28/ 1 04245818104) dated 03.04 2028issued by the Ord Respondent and thereafter passing The consequentialAssessment Order vide DIN. No. ITRBAVAST/S/147/2083- 24) TO SSS SINT)yet ' i oe; ar oo "te Sage res ee Gee a pe tyre@ fo wm GO OB we Gg B & &® & & EB EB EeCo tng on, ras fn a oon food arn nated 7 o% aw vere whined6 mm E> itp FG . pe Soh -- 6 ele ne OBnn mee ofS bee fA yen vob bes} ee £3 a bh ga,aS ' ig GS 2 % Lo a 4 aes cad 4 Oeme 6 t 8 te ow Be @ & @ # we OBYi 1 ee a fe ftALD i 7 ne ii ne tue 4ace Fone, io ie oe tei? a id Me gag heeree me € & & & @ ¢ o i Bm BeB . of ng we kK & & GR oS &nn i a" en ee aaa a a aNeaoPSs:&xMSS$ryygeeincamMepelt0oO&"ay mo 6 mw 2 & fewfot mS ge 4 J& on 4 etees we can sd ia ' is few a «GB wmom on io an ann = ye$3 £54, "tT? call th a les, am an a 0G wh itbie wan, ¥E we (EB Rss Ch BE "G re 4oes Cat % one rs, 4 npre nae sa, ich is" yer [oe pa ad Se Cat £5 a oe "s an an anf "ee UB gy FPGS B Kp iy a" dyne oe a © wy osx Re ee LOia ead "e 'he yeot iewe aes "4 «g foe heed - 3 zitn a os St a a eern aS nn Sn a aeool shoes ~e rae ind Ee A fee oe "aos gree, iia fing wes ai ta £% % ha too,Sat ws von ie 3 ageee. ch. wer pee teOf og naa ", foi 8 re"£4 ae Fee Sook es. £337 nu, "iy odBe OF ee inn an ta eeoh 2 ae : Je '"f oe aS ages C8igs ene an oy a tmmh a Se, ER beSs. 3 nee , fh EStbe , mar wn Eea a an Thwo OD co oe et ' 2 ©rn anne ron Bs ing ef :i mi G8 Bs DB fom BSS"fe LS te in Fi vu shed. La te Es . ne @IN gt sae ora an a a; ah a nd "ngCe ba, ew wit fin = DB nc an? oS boone|S rr ra 0 oa ae gus ea) ant sr th ~~ og pe eaemon el OG Bt Ge Be Be 'i. 5ne: ae ne ns a nn wy lhe He wya oan mY, a > a © a Gi oo benew ee cae $ nie ab fz heePees &, bones ines, OE oh .= od ma Be oo OB fF B 2 := & & Sg 5nesde OeSi¥iSgt2uncher Articieuncer Sect$m, 6B > €b 2G. Be Bg |ae ee i nk > an, 5a oy ed aeset OB FF GG Cy 8 . & S Bs sf =Toe EE GEE ee % wot ooYesRExSISPS FHM CVS O2S- 24108 TSS 83864} dated 27 QS 20288 and TBAx(2023-244 O81 58485711} dated 27.02.2024 CPenaliy Notices")RYby the 5" Respondent, pending disposal of EWP. Netined of 2026, oncs:3ih&5&fthe High Court.The pefilign coming on for hearing, upon perusing the Petition and theafidavii fled in support thereof and fhe order of the High Court dated1OGO5 2084, 19.08.2024 & 17.08.2084 made herein and upon hearing thearguments of Sd Challa Gunaranfan, Advocate for the Peliioner, Sr VayKurnar Punna, fearned Senior Standing Counse! for Income Tax Deparimertfar Ihe respondenis;WP NO: (2284 OF 2024:Ratween:Mr. Chukka (Ediga) Rama Pullaiah, S/o. Chukka Kiishnucu, aged o2 years,Oec.-~ Business, Rfo. 28-845.G-4, Viswanagar, Nandyal Kurnool ~ S18 309,Andhra PradeshFPettiona;nlsAND. The Income Tar Officer, Wand 1, Nardyal, Incorne Tax Offine,sant:25/183, Sanieeva Nagar, Nandya }- 518 501, Andhra Pradesh2, Assessment Uni, incame Tax ee National a.AssessmentOGanter, New Dethi, Roam No.- 401, 2nd Floor, E-Rame, JawaharalNehru Stadium, New Delhi - 1710 603.3. The Principal Grief Commissioner of income ex Andhra Pradesharnt TSlangana, Hyderabad Roam No. 822, 2" Flear, 'BY BlocLT Towers, 1042-8, AC Guards, Hyderabad ~ 600 O04, Telangana.Respondent'sPetition under ArYear 2016 - 4les of natuOrneTOF 6024©»IA NGayingorefedbheesPSCOYeTY,fatedusrh, S.RTTgWP NG: 74256 Ge 2024:Ratwean:Mrs. Subbalakshmi Kupnaia, Do. Mr. Someswara Rao, aged 40 years, Qcc-Srivate Employee, H. No. 18-53, Velour Rost, Dewelayvarn Street, TanukuMandal, Velour, West Godavari Distinct - 834 222, Andhra Pradesh, Presenilyragiding al. 169741, Taliskar Cf Richmond, Texas - 7Ya0", United States ofaAmerica. Represented by har Power of Attorney, Mr. C Suresh Kumar, OhoLaie Mr. & Narayana.Potltionar'sANDThe incarne Tax Offeer, Ward 1, Tanuku, Aayakar Bhavan, 35-28-23,nat,+ee Yanuku, Andhra Pradeshs. The Principal Ghief Cammissioner of income Tax, Andhra Pradesh andTelangana, Hyderabad Room No~ Qs8¢, Sth Floor, "B' Block, LT Towers,TO-2-3, AC Guards, Hyderabad - 500 004, Telangana.3. Assesament Unit, income Tax Qeparment, National e-AssessmenCenter, New Delhi, Room No.- 401, 2nd Floor, E-Rama, JawaharlalNehru Stadiurn, New Oeihl~ 170 003Respondent'sPatiion under Aricie 226 of the Cansiitulion of india praying thal in thecifoumsetanoes stated in ihe affidavil fled therewith, the High Courl may oepleased fo issue a Writ of Mandarnus or any other approonate Writ, Order orDirection, declaring, the Assessment Order passed by the 1* Respondent, u/s14Y sw Seo. 14468 of the Incorns Tax Act, 1961, dated 22 29.2024, bearingDIN ITRAVAST/SM47/2023-24/7 083 1286211), for the Assessment Year2O(8 ~ 17, as arbitrary, legal, bad in law, vold-ab-initio, violahve of iheorincioles of natural justice, apart frarn being violative of Arnficies 14, 12¢1 Ng)and 285 of the Conatilution of india and Sec 1464 af the Incame Tax Act,F981, and fo cansaquently sef aside the seme in fhe interests of justice.»oo{ OF 2024Paetion*IA NG:" ong 5 ti wpa #4 eb aaa vette,ee ye BS % &ea Le " w4 er hon 6a] vines Seenteed Ao Sid hone inet pee reece Mood: gem whaed Eh)° tft 5 ee: on beeenans ba os 33 te be 2 OwLone ES egg bis ¢ c oe GG & te4 Cash ee & arisen bss a on an oe ty 8Dwe 1 oe ocd ae yee noe, ba S33 ¢pa ee. Senate om e ro aa ; esa F; Brey oe bod 3 oa ws # PZ yo 4eo te fF 6 & G3 Go G B & esho, "SE ae we «4 El Oo tyyee gen a a - id pes oe BeneZ fee. . . cae Besson _feed vO t *yPeco £ £% ' £ f hhae .%; ™ a oo of m & pe os eaeCs % ney 4 oho the ' zce eee HE ae Se vanenn ee ih ns: nn eeswe & BM a "oe om o 2sfone Yon oe... faut tm porn ww 3 ree ae ' a 5%Oo 8 & Fy & @ B3 Snir io id ih * 97 feo. % AG eeoh. 3 ye a ee a Bo Be Bw BeBi, Tee gp hee adbos a mn sant Hy beme the Sy eet pe Og wh By 4w CO ter a yen rows $ we BY a * ££3ig owns BS oe hon o rs ool ny C3 the. Ott g :: ge ire "hp iy - Lp Em} ts ¢ oebeer " es ae Led "O% Ee Sok 4 F hehe Ce Me kee (a he OMwe eS g . 4, Fe a rei ns " & 2 & & ge Ee IeSy car gee ek tm tp & ie an5 on % 7 Sipe % 4BO agen onan ED pe ene Min Pagpareen os ee £%, wget wx teat. nes i viet, ateaee Bes % Sab, fat _ "Ee (a "i epeet Bow einea , dove ai we aern n+ n>: mf ve bee ga EDnip ¢ ¥3 epee $L% m5 ea # fers '-tee ae ey ween en oo a 1% "4 mo, ae agw & & wks ££ Fa OEmes wb py ee ae tyes r% anes me Awt & om Ay we fd ewoe ge gr i Ke a aeen or. fi ps yee pen ve C9 Mi, Sooo 1GiG in ae yoo ee EB gh.» & B ea 3B es OO eyae © Mem f. te eS an aenee uy snd ae oe bee: og oecn; ar rr CS an ¥ S.Ue ee a ne Beoe ae aE6S Bp & od a ; aay3SU be - ; t% "ss orwy oe BB oh on Geo = Eo 5 - @ ORy %, a "fs hidies we s: atet ES cheatynocaISPOsalpr5Be"eet:443441 OF 2024:2q&Nre petitiched HYmeans of Sri A V A SIVA KARTIREYAa4gsSRI VIIAY K.PUNNA 8BBwh a Be ben': Mee: teen, en SOLE.8 we he ths ED ' a te "es ee.Pow & we Oe xf eotees * ye peoeee oeed - aa te, cd vana 2B an: pe MS we &,oe Fm, "Eee an nop eS fosMM rs fo bee i: shee Qs , GE2 oO 8 a & nm SY See & 4Sp £m g BBE mB gSBb G2 my: ee oy BP ai % e 2 EBhee, vad a te % re re ; ; Se OS aa a a Bom © So BB tePoaitioner!sNehru Stechum, New 2EVeNYHTHES. The Principal Comrnissioner of Income Tax - 4, Hyderabad AayakarShavan, LB Stadium Road, Sasheerbagh, Hyderabad - 500 O04.TRIANGaNa.4, The Principal Chief Commissioner af Income Tax, Andhra Pradeshand Telangana, Hyderabad, Roorn No. 922, Sth Floor, 8 Bloxk, ITTowers, 1042-8, A. Guards, Hyderabad ~ 500 004, Telan gana.. The Income Tax Officer, Ward 2(1}, Guntur, Incorne Tax Office,Lakshmipuram Main Road, Guntur - 500 008, Andhra PradeshohRespondent'sPetition under Article 226 af the Constitution of india praying that in thecircumstances stated in the affidavit fied therewith, the usp ourt may bepleased fo issue a Wit of Mandamus or any other appropriate Writ, Order orwesanneie4mondme,ossmB4Clrection, declaring the order passed by the 1" Respondent, u/144 vw Seo. 1448 of the Incorne Tax Act, 1991, dated 30.02 2024, bearingDIN and Naetice No. [TBAAST/S/147/2025-244081728017(4}, far theAssessment Year 2015 -16 as arbiirary, Hegel, bad in few, vold-ab-initic,vViddative of the principles of natural justice, apart from being violative ofArticles 14,727 }(g}) and 265 of the Constilution of india and Sac 7484 of theincome Tax Act, 1961, and fo consequently set aside the same in the inieresisIA NO: 1 OF 2024Fettion under Section 197 CPC is fled praying thal in thecrycume@tances slated in the affidavit fied in support of the writ geliton, iheHigh Court may be pleased to stay all further preceadings, including anyrecovery, pursuant fo the order passed by the 1" Respondent, ufs 147 rvSec. 144 ray Sec. 14468 of the Incame Tax Act, 1861, dated 29.02 2024,bearing DIN and Notice No. ITBAVAST/SM 47 /2025-24/ 10817258171}, for theAssessment Year 2075-15, pending disposal of WR No TIS of £024, an thefie of the High Court,ALLL LLALA PA AAA DAD A~~Sot ew GG BK "es @ &fre ce hy ee ent $3 tray eet veree . ge- & Bk re ee RE ES forei rt ; " je. i "pBaF , gen rere. " sf $he a3 Merite Me. %ee tye Ee Tt Ay bee , |St he ra a ¥ tyingveo e A fee a aeoo a te OS " a OR Be ges pe PS"ee go there if on £% "4 hs % "y ee: rea 4 en 0san nae = or i nr an an an Ame 2 af boone as a rs a ns:CA oe wy gee pad fs ie 'a 4, oo tSoe ke SB os hoor fi os Se a'nad ane) » tee sn ncn ans # ie r " age we . 4 Soon Sem atk :» & 6 an a "hg ns a 4¢ ia, Be A Ooh MH, 5 bedor G5 the ig hhGi, ke ae "a a an caEa oo be bf --@ EB ie Weis)€an.: RAS,nERzy2Qi.anar '8nal3GNoRox&}8.BPadanger: é ma Ben martWyoe Piss a ; on fae EE . jee go 6Snn a es an eee oA Wo 0 $A usmn; nn Go & fe an 7 anSy pe Be pe hed nr' ee ~ns ane a is oo oe babi ye o es tSfee coe Pe be oe. ge tte Aif rf if "en feoe ae Me fas GS*. KE (ee $e , Po, La%4 oper. ae "4 fs, a tycs, we vg eg = nn ee,oe rape, ie a ee tf Ef chy re) soon » Bouos te Sel fave a3) NS % Mapa 4%, a eat ; Men a Ndey "8, se Be oS i 5 5:"4 te uw --@ td oa a; nn rna ee cy fo fing hed ty 3 feat a fana gon 3 a? es ee ' é a aere sheet: 'ae ott.an OW ie () SO Mm moe ARon iL pi tft ae $ it "ge , * qu open oy cs 'ose odesSa a pag te ee ee ae 2 ee :a an. ann noms 5) ee SA eenn one qa "ee a HE teye he ar , cane an > an annePO" C8 we & Sm OE ee gm 6 b a &oa ns ae Cy eS Co ea a a:ww & bp oD iS &@ 28 Bo A we & BB£% rn a a re { e ms a: + A Fs Sami Deg on an oy Ue in we 4. a nadpress hoe 4 os, Pan Sree oe oe ote "9 Ae, no ;~ @ 2 a is an ao in rr ans anoo. 5 mot oe £% a See - A, there ote ie Seve venaee shee. a 'eee ine o As) wa aeee Se rt & rs, i :5 Pe Me ; i Ps ry % pea therot : Sani x sae vem gr Lan ZL neat ee me ae,oh "fy hes pot oe syste SS thee: Ds 'A * *2 ted : ae: oe poe cs) "a cc S 0 we, Bhan ras 7 ert wefi _ 7 yee wage %a a ne =i ef ns wey ae ae Sd"oe t , he, wg ns aa i a ss -- watfon tub, ; tie fe ~ « oot CRE ao Pagi oy ne nS: a ae as nr arra, 4 Sad tA scence Sn ae Sen, "E5 Tae fem yer gsry Pa : G& @ 6 y 3 eaetd a u to te ccs 1G 5wee ib. ao a bakner oes tees fe fats fore 2 <eee or 7ie ey " Pores i15 aa Sees AoneSokteaenealSI$The Income T.viL;&f.ToaxRehweean:°aHo fied In Supp:ewr=}23SREVIUHAY K. PUNNA.SNs The AndinaeSecretary, Mr. SrihWP.NOsenatural justiog, apart fromm being violative of Articles 14,the Gonsiffulion of india and See 1484 of the income Tax Act, 1884, and fconsequently set aside the same in the inferasis of justice.iA NO: 1 OF 2024 +FPefiion under Section 197 CPC is filed praying that in thecroumstances stated in the grounds filed in support of the petition, the NighCourt may be pleased to stay all further oreceedings, including any recovery,pursuant fo the order passed by the 1" Respondent, ws 147 nw See. 144 nwmec, 1445 of the Income Tax Aci, 1961, dated 08.05.2024, bearing OIN:TEAIAS TS SF /2023-24/ 106211754211), for the Assessmant Year 2016 - 17.Sending disposal of WP 11382 af 20e4. on the Nie of the High CourtThe petition coming on for hearing, upan perusing the Petiion and theaffidavit fled in support thereat and the order of the High Court dated08.08.2084. 19.06.2084 & (5.07 2024 made herein and upon hearing thearguimenis af Sri AV A Siva Kartikeya, Advocate for the Petitioner, on VuhayK Pura, learned Senior Standing Counsel for Incomeraspondenis:WP NO: Tiao) OF 2024:ReafweentMis. Sri Eswar Ecueational and Rural Development Society, Blo. MIG. 184,APHB Colony, Quddapah - 576 004, Andhra Pradesh Represented by isPrasident, Mr. Annakondu Venkata Subbareddy, S/o. Mr. Agpakondu BaliReddyPETITIONERISANDvrayo 2Del:Marg, New;CHrechon,PYORR Fons :OSS FyNofice Neo TTya * ;:RacybaarbiTOF 2024x"IA NO:Reta! oN.,meee.riyysursuart fo thety3oS atCt&ratvgsPiegGsnasal af WVUngThe petition coming on for hearing, upon perusing the Petition and theafidayit fled in support thersef and the order of the High Court datedOS0S 2024, 19.08 2024 & 18.07.2024 made herein and upon hearing thearguments of Si A V A Siva Kariikeya, Advocate for the Petitioner, Sd VihayK Punna, learned Senior Standing Counsel for income Tax Department for therespondents:WP NO: 17882 OF 2034:Between:Wis. Spariek Ceramics india Limlied, Regd. Off Narsingapuram MitteFalemMancdraqi Taluk, Chittoor, Andhra Pradesh-O1? 102. Rep. by fsAuthorized Signatary, Sn T ManPetitionerAND1. The Linton of india, Represented by ts Secretary (Revenue), Ministry ofFinance, Denariment of Revenue North Black, New Oelhi~ T1G0042. The Principal Chief Commissioner of incame Tax, National E-AssessmeniCentre, income Tax Oeparirnent, Delhi, 2nd Floar, E-Ramp,Jawaharlal Nehru Stadium, Gaihi~ 110 003The Assistant Commissioner of income Tax, Circle 1/1}, Tirupall.fa4. The Additional oes Depuynesisan Commissioner af income Tax,National Faceless/E-Assessmant Centre, Oelhi, income TaxooDeneriment, Delhi, 2° Floor, E-Ramp, Jawaharlal Nehru Stadium,Delhi? 1QQ03.& Assessrient Unit, income Tax Depariment,RaspandenisPetition under Article 228 of tha Constitution of India praying that in thecircumstances stated in the affidaved fied therewith, the High Court may bsmeased to issue a writ, order or direction more particularly ong in the nature ofWnt oof Mandamus Notice bearing (TBAVAST/FA48ASCNYEOS1-"Sy3 eedcpzioe Bop i me 3 ag we SD ee ey fon hete fe 7 ye £3 +r ae BR a aadperk eS a ae walle oe Ay eee toed ete ente 65 St see, LG aed gece thetPy z ve hae raeere oo cee oe oF nage home. ge fete, Mgh peo '5 oehap Pith, [a] - ae C3 bis) we thn i ben hE ben eeern ic z ke eG ge @ 8 A Bg OD toadfeos Be dn Ae an an ~ Soh gs, SS oy etpooee "a pe apedk ES ceapeg, ee anges il ae " 74] siter. tebye Seve ae tf oy mat viet "s, po eet onms : es A Ce By Ph 4 3BY £3 hege: ow a "cal £ et % om Ired: Qe poeoe 'eee, fan A ms Ea on £s§ % od agrt a4 at on % sane ie go ee re a "at "ne ohPn ne) fen a teed te ec & & 2 G ps a oeee Ee fen re ee & B@ 8 & "AGBhee ge. oa . es 4 4 - hawt hen? ied *wm, & ER @ ad OF en YD dei Ab wed a aH ae en ae 3 eypom a» ~& bo w RB a ma Cee eyke Us ae: # re fee Ge wn gen rrSe sarc? a bets pee 1 * 1% ge eewes ae fas he tiny EK he ae = enn 5% 5 o a wey 4pr ; pees i: 3 % Ba hee oe ai peed feosgh 'hee | ia Baw age ten ,a nn. ons ne ion ; &% 2 iS nw we wea) £&o at a cs hee fs bee a) ene ete ie pons, EE< Sony & ~ ee oe Eom 'eeP cn . pore a ; fice on ee aa ; ann ne Re a te he & &ce (HB ie : "E% & wm © . 8on a 3) nel "se Lan - a ws ~ ae oe ie " £3 on ~2% i oY re ce, boo Te. y fepe aaa are Let ir,a 7 rn of wa & 6 & a nn a Be Na iep OR Ge % ee mcs a vee ne "onLi Soot ee orp Ea' . "f, Seal eke. os ge oof, np weg ES ihe "Tt Spe gn ae ce %ae Ogee he > nen a. ann ce . ty &ts oe eG a nn: A BE ewe ao Cf a: 4 54 i naa tg vette ay hae fh me OP ; ben ee5 nn an ot ae bode . C3 eg i weyi ens ce > 3: rn ne aes a see rn anbo te G ee " tf 3 6 io = ay Bwesac? 68 roe é a peanes fas * cas Jobs a > Seslee yer2 6 tt £ & ie fe oe Kore Sd wo 2 &wa es pad OM ene an Fo id a ta ge td ee weet Pz Zmat vee neg i Neate et oe Fa teat? reeee: rate oa bean an tt % OF ea ee eeoe eo Bo bg se oe Eg we ny as fit Aree ease oF: oe we co Lt waere, ete, Ly 7 - ¢ 7 eeted G 2 ss " eh an wo BSae rn es ee : ay ben 2 rn 7 ain an* a WW % of tage ERB Ege pore nefxg Sho os os iy eG mee be ms ; eGwe OS fy ee A we yy oy oi NEte re fe me te Se os ns: leo gee fs% ereer AR foes. beet be ¥. 53 ", 'a pe grs '« coo DB oh oe Cs stget e " ne Faas pee tg ge re %, ue vancad neat wnt 5 he fee sts re di Po ae $ bad al rRon ie a Yo me cp Oh an BS -i J sa g oS fe % me td ie gn trod % asd 7s Aoee "ane. conSe ae & G & ek b&b ww By EOD whyvon an; a ae ee ta et 's noe a hc Gi teee es an Bee cf Gt pe EDBe ape ie f D th es CB oars nt nn: bee aiw. . hee Ae Aw ene fggen io a 'eee Peer at / g ns Pte Be ww @ tm t, © &B f mw ¢ wa ke te aa 1ean. a. a Ce te ge Sg ws =O eG fee eg Be 7, a nn an5 A 7 a eA a ns rn nt ad ge O we tA % aSbag, rr wm mo "e ge Fait fare "e ral toes ts tbe ¥ bade of fs Mone be od "yHn gens ap & bd on a £ hs, [es sca "E% Ms ee, £4 us aesspe pe eae a A oo <a Sg | " woosseer rn Fant a we io oe ek a gee yeres ag an ee iC fg yee os oh Oe mm ee cae ne EEvga 8 ot, A : ; i if Sn; ane 7 tent, Bewy 4 ie C4 Stee Ee Re ee Ea bat ef Ba Pan iewe, OEY ? tod i z £ is, don wig ag we wan Exeed $ - ra seagyet af, befbe. te, ye gn an apne a %ie BO tL a . es re & % tt % se ae ie ato eer fad , # Rood 23 ce Lk. 4 ' Noy 4 ant re betes ae xg af, gp fp a oy a oe eo Oe od % on bi thee oo frat i BG i n> aA " B m ge ada : Ze " mes fe2Al§SnesastionPp8AS TISsfAck,2ASAGD of the ITScansequeniy damaSection T4685a 2 2 é : :a ie 3 fe ae @ @oo ase cs 4 ate ee nn <n os sy fa& 4 = 2 @e 2 6 BR & a 82 8 ee @eh Ce Te eS a an eee ee ea hd sd je Boo ewa ec ea a co a A sO ities gS 2 En iTEAVASTAS/TSG/2029- 24M OSS1OB7ES(1) dated 21.03.2024 fDemand; padi enya tt Sah gen ane Soph es . fhe a Tee wey Ss + * sy 3 oN Bed who awkNotice") and notice of penally No. ITBAUPNLIS/OPOA0083 -24.N DSS OBORRES: 3 FR eT ps a sstated 27.03.2028 ("Penalty Notice") passed by the 8" Respondent, Pendingdisposal af WP 171562 of 2024, on the file of the High Court,The petition coming on for hearing, upon perusing ihe Pelitian and theafidavit fled in support thereof and the order of the Nigh Cour order datedWO.Q5,2024, 19.00.2024 & 19.07.2024 made herein and upon hearing thearguments of Sri ChallaGunaranian, Advecate for the Pellioner, Sri Viay* Punna, learned Senior Standing Counsel for Income Tax Department for therespandents:WP NO: 11882 OF 2024:Retween:Yenkata Raia Srinivas Somriidala, S/o Purnalah B, Aged about 54 years,Oes. Business, O.No.4-20-24, Ring Road, Guntur, Andhra PradeshS2o00s.PetitionerANDj. Assistant Commissioner of income Tas, Circle 2¢1}, Gurtur, income TaxOffice, Lakshmipuram Main Road, Guntur, Andhra Pradesh-S220062. The Principal Chief Commissioner of income Tax, AP and TS, 19Floor, C-Blook, LT. Towers, 10.253, AG. Guards, Hyderabad-S00004.The Assessment Ure, income Tax Department, National FacelessAssessment Centre, Delhi, Ministry of Finanes, Room No. 467, 2Floor, E-Ramp, Jawaharlal Nehru Stadium, Dethi-1 10003.ResponiantsaPetition under Aricie 826 of the Gonetiution of (nelia oraying That in thecumsiances siaied in the affidavé Hied therewith, the High Court mey beCre¢-meased fo iseue a wri, ordar or direction, more particularly one in the natureof Wil of Mandamus, declaring the Assessment Order di. 19.07.2024 weed fiby the Grd respondent ufs #4? rays 7144/1448 of the Income-tax Act for ,adissued by fhe JAO (¥sNnd sontrary to the Pegal, aTOF 20284"2IANOnoes stated fn {Aseedday358 ar&yyytN£CoOsed fo stay alla*h Court may be plepetMid& xdBX Xe NNCQOHTIG Tas.theofiG 44abBe'aan the ff%&auseeeSri. VAY KUMAR PUNNA, StWRIT PETITION NO: 11468 OF 2024SahweeansPottionerAND1. The income Tax Officer, Ward-1, Anantapur, Incorne Tax Office, 3°road, New Town, Anantapur. Andhra Pradesh-STS004.IsThe vince Chief Cammissioner of Incorne Tax AP and TS, 10" Flor,C-Block, 1). Towers, 10-2-3, A.C. Guards, Hyderabad:800004.3. The Assesarnent Unit, income Tax Denariment, National Faceless:otmitsohhAssesament Centre, Delhi, Ministry of Finance, Roam No. 407, 2°°Fioor, E-Ramip, Jawaharlal Nehru Stadium, Delhi-1 1a0noRespondantsPatiion under Article 225 of fhe Constitution of india is filed praying thatin the circumsiances stated in the affidavit fled therewith, the High Court may$e pleased io issue a writ, order or direcfinn, more particularly one in thenature of Wit of Mandamus, declaring the Assessment Order di, 15.03.2024nasged by the 8° respondent u/s 147 row.s 1448 of the Income-tax Act forAYN, 2016-17 vide DIN No. TBAASTIS/147/9023-24/108 SSS1 S507 OH}, which ispassed @S a consequence of the order passed u/s T48A(d) di 1S. QS 2085vide DIN No. TEAASTIF/T488/2028-20/ 105005443007) and the notice u/s(46 dh27.09 2025 vide DIN NotITBAIAST/S148 Y2082-2S 1 OS O38 108Q 7},masued by the e yaoU respondent) instead of FACK3™ reapandent, tat tooconirary to the provisions of Sec. 149 of the Act, as void, egal, and cuntraryfo the Frincipies of Natural Justice.IA NOs OF 2024ufPetition under Section PS) CRC is fied preying [hal in thecircumstances stated in the atidavit fled In support of the wri setition, theHigh Count may be pleased to stay all further proceedings oursuant io theAsswasment Order df 13.08.2024 passed by the 3 raspandent ue 147rwieit4s of the Incometas Act for AY. 2076-17 vide RIN No-PPBAVAS TIS 4F/2024- 24/1062 51200701) , Pending dispasal af WP T1168 of2Oe4, on the fie of the High Court.SSSri Gundu Manmohan AWRIT PETITION NO:SehweenasaoeWqaNy OF Sh°***iety, Road No,SocANDaR08 ~8aN' t¥2&eTax APFEb. ihe notice issued by the 1" Respondent, u/s 148 of the Incore TaxAct 963, dated (TO.04 2024, bearing OIN and Nofice NoBAVAST/S/148 (/2024-S8/4084087241(1), for the Assessment Year Q017-@S artitrary, Hlegal, bad in law, vold-ab-initie, violative of the principlesof natural justice, apart fram being violative of Articles 14.49(1 Kg) and S65 ofthe Constitution. of india & Sec 146A of the Incorne Tax Act, 1981, and toconsequently set aside the sarne in the interssts of justice.IANO: 1 OF 2094Pettion under Section 181 CPC is fled praying that in thenircurstances slated in the grounds filed in support of the writ petition, theHigh Court may be pleased to stay all further proceedings, including anyrecovery, Dursuanl ihe notice issued by the Ist Respondent, u/s 148 of theincome Tax Act, 1861, dated 1§.04.202@4, bearing DIN and Notice NewIBAASTISM48 1/2024- 25/1 06408724101), for the Agssassment Year 2017 -18, pending disposal of W.P.No.1 1401 of 8024. on the file of the High CourtThe petition coming on for hearing, upon perusing the Petition and theafidawl filed In support thereat and the earlier order of the High Court dated.VONS.2024, OL.OF 2024 & 12.07. 2024 made herein and upon hearing thearguments of SLA V A Siva Kartikeya, Advocate for the Petitianer, SA Vihay& Purna, learned Senior Standing Counsel for Income Tax Department for therespondents.WRET PETITION NO: T1781 OF 2024Sehween:Kusam Koll Reddy, S/o. Late Nagendra Reddy, Age- 85 years. Presentlyresiding at HLNo.6-97 7/582, Opposite Court, Jaggaypet, NTR (erstwhileNrishna) District,PasadNndBeTSIANOICUITR%Q"Ko ben . iy keh nytt vere $4°s Loy bens a igoA tne 24 4 Soa me he is * C3AS a3 er ee on ~~ oe oo a es: aseee is oe oe Unk te to 2g 5 OB : a ge & eGon 3 ving a nggn. Be bee yer ba %' tie a te, fe ei aoe ns: a @ ar es me5 hee * 3 Laan ot % oa dob VE 1 oete (3 Bs ee ' Be a @ &i pon tage er , tyr ot ae pe % pens tAan ae wi MO & me, ig hea va a sees os a ae on, bed " c%fa thet ce fn a Ch & Fo my, Fenn <a 1 wee ie fs na wen, iGS basa per - A aoe oe & ieQo Me @ we , fen5 Ue 5 z Gedo: 4 nae Be 423 ve"rs ¥ od he ; ; Nn, Jhaf eon 'a Py va & bere Mer. an caeBe, fd ane oa a on in ar ooee Eg, wee gp om cea oN9 aie bee Pat Sear "abt 4 Ssfer tate Pine Pai gr meet! fs SoneyA af Gee a core "ae - an Swe ei es, 1%Ge peat Oe " om Wt tefe Bf OD te =D a a BB & &i. Gs 63 wae ge teG oo OE a ~~ Boe 2.eo aca eo mo toe Bn"gr. 0G tect ae oe iw n peek Pesog Bofoe tgeee oy OM a ws EE Easeai FY FB agate oe 'Li G3 saptt bee " prone cis) xy ge te oebee Osa a OS toe me vee See. oeof as tone Gy anys of ager. £ -: yene yego eg fe a on Espey :y rar bere: ewe rapper 4 ast we thyes foe there ye he oom ete "ag the é pan aea: ae oA % 'beh om oe $aowe. 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Ne3oFDacument No.i.oyyeweNoOAEQPRSOSTG and the cansequential Notices, pending disposal ofWEP_No. T1781 of 2024, on the Ne of he High Court.The pelfion coming on for hearing, upon perusing the Paeiiion and theafidavil fied in support thereof and the earlier order of the High Court dated.10.05.2024, O10 2024 & 12.07 S024 made herein arc upon hearing thearguments of Srik Jyathi Presad Advocate for the Petiioners, Sri \Vahay &Punna, Standing Counsel for Respondents.WIRE PETITION NO; 72989 OF 2024Between:Andtra Pradesh Stale Handioom Weavers Co Operaliv5ee£%o&©%peeotooHaving Ne address af 71-10-30 Lalacheruvy Road, Rajahmundry, EastGotavarl S3S108, Represented by Hs Authorized Signatory, Mysor°Nageewara Reo. S.a Mysore Ramaish, Aged about S89 Years, Rio.NyderabadPatithanarAND{. Tas National Sacelass Assessment Center, Income-lax Department,New Delhi, india2. Incame Tax Officer, Ward 201), Ralamahendravaram3. The Assessment Uni, income Tax Department, Ministry of FinancesGoverment of indiaRespandenisFetifion under Aricie 225 of the Constitution of India is Hed praying thalin the circumstances stated in the affidavit fled therewith, the High Court mayhe pleased io issue a writ, order or direction, more oartiaulary in the natuwrit of mandamus declaring order under Section 14SAid} dated 30-038. 20233 eer ane ; : 2 2 SAPS EY | Ss ey gin. ° . Ps SY SER eeebearing [TBAZAST/FTSSA2082-23/1T 08 19850830), the dated 0-02-2020ie 3 i 3cid pe ate we te &% 1 eeewere ohare "y ' rs yytad mas arc 3 ye fe Fe OG es ye "4 tee ee .. Page) nares rr os 'r, - * te, bees . Pan ot b amy et GS he on, TE ow ta © ee fe ES wsfo Ey ar an mn ane eo ee a ne yo iehp Fran A Z oe Vpn ze a ar, onHe fe a as bad % tsi Mee @ a ae by ee ta TG & At' rane a POE am eae cf % " towfla ' the Cee eed me § 'set fens so a Sn eeine EB a ge be @ e 2 © « oy me on zeee a an a: as pee en Kee ioe ea2 Waray ee : reey : re, . Boe. 2 : " spite, a "an; a ee a fg @ OF & 2 te te te @ eeethy BB nS nn % & ae @ ay fe i Pi :'pred Pies Te. ee bees f% eis 4 foe a £% 'o4 ae ~ whet £3 nifYou, ferre pre, aA C4 5 'eg Fenen, i) shoot CA a eheee and £4 766,4 an, oe fe : . "a ae tee ge oSaos Les Al ahs ee tS row a * _ ME "died wm KE en% ff Eo & ty ae EE Bh shee ie fie ;la oc Eo BB tae CA i <8 @ %& 2 th ¢we at, deed EE tee. oe Che, a penee ye i eg bo seliee Gawe, * 6 a oe a, 4 ae a £5 ¢coe % 4 we -- ™ a in ts or rd . bea Sa i ar & ven and . eenpove need ver its) Sree res} ° poses 4% ye Se, ee igh Sent< ans mane. rn ce os ee ce a oom s 'ye eee awy Oe EE ee ee wom t5 too a, Bw oeaes : foot a 2 'hnene mad vgs - on £05 oeoe, ee fa gk hy Ee BD of ob ""< t & = 2 £6 oo B OC 8B S ES tn.ss rr re ry OF te ee si re Goas mnt ood "Be ae he OS ifs ios nr a oa ° oSpee he oF & he ws we ee eSMew ey ae w cB PR yeas By oh eG ee£43 we ik 2 ut wie a on tat bers "S a sxa ae aa a as rs ry, ake , Gade pa hoe ;ia a SO oc rn a an te OD cae a:Se me see hove. tere a ee leet yo te e% oe vas en¢ a nn, 7 nA bee, bese we: ns) rn a <r, oad oe SeeCS mp ne nc a Ps 3 thr op tis ;a an a ag OS aSe a vet a. a Oy o fF »i a Aan om Cnn eRe wm CB preDME be fo fee wot ney % ron ad atr y ae ae taeed wears ¢ CB LA bad ee eed "geesioe FE BF wy Bh OG ey " EE aepaw N as es i. ith 04 fees fix be _ re x <pet Cn verte "t £4 i bey) mm me ken a a "ee haber . ai *Sanne we, go Fo nasee % ae ae J yoreGo 8 acd an an an. ns & " tem gee & ee . a em _Cbs %, " ee os it hy segenp iS where % ind we a % 1%ain yeee: ean, b LS Lee "ES % raat igh re sheet cee a wi ie ¢ a= os 3 apeins 'cn? io 7% Aeon oe. f weg Fae speed. fevnf oe Cy m% tf nn ne Sod ws ° Ye irs "s eee fn, si a e$h eece Go ge an an ne be nn an ok py ok2 ¢ $i "4 ms a % tht teen yer: ots * rae, te,bron pea " A ee wer oe) typ Ress unos 'ie "a Sete ' "ge a bat yore dso, an ae 'a ~ ee ee a ,tee get "ipa we ys nS aA be ae So ae on ey ; ge Te ied eet th aehere Bas Pesos seat fon Eo s ewe oe Oa an ro Foy the .wee FG AAD wee , nd ses Fa ; a rs ; wt So, aeae te "eh i a why fo ag a an an iSeeed ak ea vas th poh hen. ae 4 o% ze fe bsee tt oe oA nr ap ae om % peae) rf ae a whore ve pane . a 4 "we te te thee' an, ne oe oe tt to B® fe aa " oe 'eg bees on, es a es is i£ a a aw« ae «§areercRSOQ}oe an 43 i ig ms 2 ne gt Ee age feeae ar a ve weg? 4% & ts s OG wemo eed as he tL "ees pe e iis feae HD om he 3 ai j bs eZ 6So a Sod Go G ws wy 8 op, we % a = 8oe & Bo Porro Bee oa ae £ mE é1 OB Sy oe 2 43 ae BB g =~ & 8 e-PrHn)+i20TOF 2088re)athe Reassessment order dated§ri&Sr. M Naga Deepak,&%the High Ga&.Behyean:Mraae&IANO:28.0ANDras*. The Principal Chief Commissioner of Income Tar, Andhra Pradesn andTelangana, Room No. 882 Sth Floor, 'RB' Block, LT. Towers, 10-2-3, AGGuards, Hyderabad - S00 O04,3. Assessment Unit, income Tax Heparinent National e-AsseasmentCenter, New Dathi Room No. 401, 2°" Floor, E-Ramp, .J@waharal NehruStadium, New Oelhl P70 QOS.RespondentsPatition under Anicie 228 of fhe Canstitution of India is fled praying thatin ihe circumstances stated in the affidavil fied therewith, the High Court maybe pleased fo Issue a writ, order or a direction, more partinularly one in thenature of WRIT OF MANDAMUS or any other appropriate writ, order ofdyection, declaring L i. The order naased by the ist Respondent under SectianT48Afd) of the incame Tax Aci, 1961 dated OF. O4 2022 bearing DIN andNofice No TBAVYASTIF/148A/8022-25/ 104 S08 19970) dated OF 04.2022, forAssessment Year 2018-2019 and i. The Notios issued by the ist Respondenturider Section 145 of fhe Income Tax Act, 1961 dated 08.04.2022 bearing DINand Notice No, TBAJAST/S448 1/2082-23 4 Ih28 78507) dated 08.06 S022,for Assessmant Year 2016-2079 As arbitrary, Hleqal, bad in law, wald-ab-irbarred by time, violative of {he principles of natural fistice, apart from beingviolative of Articles 14, 19{1ig} and 265 of the Canstiution of India andSection 1484 of the Income Tax Act, 1961 and to consequently set-aside thesame in ihe inferast of justiceIA NO: 1 OF 2026:Petition under Section ($4) of CRC is fled praying that im inesircums|iances stated in the affidavit fled in sunmort of the writ petition, theHigh Court may be pleased to stay all further praceedings, Mcluding anyrecovery, pursuant to the nofice issued under Section 148 of the Income TayBeAch, 7951, dated Uy O46 S022 SSaring DEN and NotiosaeLSYSNewSFNyy>RayeyspondNote.oP Stitianersetoon2022 bearing DIN aniis Secretary (Revenue), MinistOFANDfar fhe Petitioner and oPyS=Ais Maliavalu Nikiha Advo:dant!$=Adyoaate for the RasooTSF OS SO88tys2Out,wofonx¢>The pahtWRIT PETITION NOfe of fhe NighBetweeneve.>sition,&eya by this Wre Pee reeNaw $eONseeye ts2 Kea} is therefore prayed that in fhe facts and circumstances of the case,iis Monbie High Court may be pleased to issue a writ, arder or direction moreparticulary the one in the nature of Writ of Mandamus daclaringITBAIASTIF A ASAISCNYSO21-22/ 104 OSS88S0) dated 200 2022 undersection 1484 G) of the Incame Tax Act, 1861 and the Order passed' uncerSection 148 A (cd) bearing ITBAIAS TIF SS A/2022-23 082045440) datedOF. G4. 2082 and the notice under Section 148 of the Income Tax Act bearingITBAVAST/GMAS P2022 Saf OdseP Seen) dated 08.04.2022 issued by theard Respondent for FY 2077-18 as being arbiirary, Hegal, urre@aqsanabie, Incontravention of Section 1484 of the Income Yax Act apart Fram being¥iolative of ie principles of natural justice and Ariicie 14 af ihe Cansttution ofindia and consequently sel aside the same.b) ane Show Cause Notice bearing PTSAYASTIR 47 SCNY2OS0-Aff O59S2 18230} dated 09.01. 2024 and passing the consequent order undersection i47 fo ow a 344 rasd wih section 7448 of the EA bearingITBAIAS TAG M14 7 /2083-24/ TOGR0S7 7811} dated S0.05.2024 and Notice ofDemand under Section 156 of the [TA bearing PTRAYAST/ON Seeoss-S41OS8037 8980) dated 20/08/2024 issued by the 3° Respondent for the FLY.207 F-20186 am Penalty Natines Penally Nofices bearingIT BAIPNLIF (2 POAIZ024- 28/1 O84 5S 7580} dated 30.04 2024 andPTBA/PNLUS/ETOA202 3341088037 972(1) dated 30.04.2024 issued by the <°Respondent ag being arbivary, egal, unreasonable, in contravention ofSectian 148, 147 anc Section 1448 of the Incame Tax Act apart frarn beingviolative of fhe principles af natural justice and Article 14 of Ihe Constitution ofindia and consequently set aside the same.tfy3yaayca fieaE POORmeLac aYeae =02fizéTOF 2024Rs2.uristanoes siated in fhe afityPy.weNqAsksHigh Court miTBAVASTISN4IANOFasnist fhe Peliionerdirect ihe RespondentmNShs.my "Yqd PernaltyReaSS~atFP etiionersNaSinweOOMmp District -=syveASEeex.yerPie$ru, PrakEAVRN2aNiriSee_82a8 ayeMAG">49284 OF 2024SeSaast Gangay2*&eymKsf and Noliaoneres)BO OaDE" =nitO04 2088 issued by the1Qeg. Oe 2024 & T2007 2024 trepursuant to Order bearSehyeen:dateda ee.afiigawit fied |WRIT PETITION NOedAND4. Assasement Unit, incorne Tax Department, National e-Assessmert"wnCanter, New Dathi, Room No. 404, 28 Efsor, E- Ramp, JawaharialNehru Stadium, New Delhi - 170 002.pdThe Income Tax Officer, Ward 1, Ongole, Income Tax Office, RoshanthThe Principal Chief Cammissianer of Income Tax, Andh ra Pradesh andine. Ram Nagar, Cingole - 523 001, Andhra Bradeshth;Telangana, Hyderabad Room No. 922, 8" Finar, ' B Block, iT Towers,1.23, AC Guards, Hyderabad - S00 004, Yelangan" _RospondentlsPatton under Article 226 of the Constitution of India is fled praying natin the clroumstances stated in the affidavit fled therewith, the High Court maybe pleased to issue a Writ of Mandamus or any other appropriate Writ, Orderor Direction, declaring thala the order passed by the ist Resnondent, u/s 147 nw See. 1442 ofthe Incorne Tax Act 1961, dated 34.70.2028, bearing DIN and Notice No.ITBAVAST/S4 He023-2M TOSPS3S540/ 1), for fhe Assessment Year 2016-1?b. the consequential orders passed by the 7° Respandent, levyingpenalties u/s 2770) ib) of the income Tax Act, 1907 u/s 27 1P af the IncameTax Act, 1967, and afs 2PUiNe} of the Income Tax Act, 1881, dated47.04 2084 | 23.04 2024 and 24 G8 2024 | hearingDIN TBAVENIJFIO Tt HD VS024-25/108420419Si1Th TTBAYPNLIR2 7 1P/20s4-2A ONO GENIE {oVeE024-QSN 08431 7S1s C1}, mspectively,sasment Year 2O16 -ont0;oy,renaasbhcaEefa4ieas arbitrary, Hlegal, bad in law, voubab-initie, violative of the principlesof. natural justios, apart from being violative of Articias 14, 19(1 Mg) and £09 ofae)4 atae ap a "Sen " : oape > is 3 Ae aagey, my He 2 hag -3) i & & & 2 ey Bg geo gee ig te ae, oe or ge @ Wm eo - ts Bii 0 4 5 uy eh yn Hee mF Bees e £m @ -@ & B an a oe & Fe Ssa Or a ns nr a7 cre i eS"nn nell Bene i; a ne co ind eee ot - es pt aa Hi, Soooae nS an nn G oo Be cn a3 pe me 2 Eee \ a 4 > te 3Bs m Go oe mse ge BR a rn ae- Bo Oe ERS 8B EB » oe eG" hod: ae ea ey Pon, Pace 'dor 3 te a . Rig te ' ay"oe ne a a nd an oy te gge my » te i sc B& Ap nn a annag ep te %, bone 4, ip sapere, L ao A eee oy th fo Ee es a. go $a & veotet ga a $b. £583 ke i it ae a) pe 2" oe , Se in os yee a OE pewe ee, iy po ad ts ee o ee) we 4 0; pow La o, ee is 3 wboe sh apne ah iGt Cn nn re ns) mn hese - 2boo g eo 4 oH oo PR be ica wy bo 5B A i, os Sr a a a coe oo wa, ee an a aesa3 eer Cy a fe es Ce aed ery FS 393 Fs) ; eaeid ha 4 : igen on sa a Senn tbeann: oe OB iy BH Fee, % 8meta a "s ; ry (EE me SSa at ih ms te. # ag es g @ ; on "ee Bx fs "EAoy eee i a an ; a a ed : rn: aa Oe taeo a ae tlie py = DB & nestrae. ko : agree. bese Er, have bedwe ay She he as ae no aon dn ese SO ae & ohet & ved BG Eo , 7% ES Cs oa ae an pic teeB Oh "Om B mi Oo Bw Fy we mSze a ees & ee ee £3 ae £4 oe BeEss fat en Gon. tnt £3 o tee a4 oo Yq sate ee tAfece . rer be wis, ££ wn, vin eer os ay Glen in wed r- bed hm"eon, ty; 7 ener wee £4 . a) woen Ea iy wae heed os agree, scheme Dee ,ry Wied te bere the ons 2% peo Nears vont EE #3 Bee f% te wegeson f "9 i ; B et: vet tees pod. Fits wok th reed. athea ett Yo & ae sn a, rs i a <a on os fs *wi ered " ¢ neteee Stee 7 sehen wets a ben "ni "4 heencae a ns ns " me fe eB pg # &we . se if he i et its por % om, wo OBS es a] ,ay bee, te a Brn " an goto nae "y the fed Fat ge na, Ext oAnt ee ae a ee an a oa a aee we ee m 8 "2 te @ OEE &Sees Lee ¥ tere gt te Mites ws te o* ye beoe ge irr oneon a Goh thy g r% Ge eyes , bade Pee "ae we bene fies Le4 ape GD a bb Be at on ne? ed we pe @ ; ;ae "eh se : ko os a a £ 4Zt nn nn ane 7 a on in a Soot fee easpa : t. x veoh 3 a : tee: aA £ : rae x 5 Lh oh, a f ned A one Fis Boos } . AS) 4 'si3 fe on Gree tot ip po % ent ran "ee Po ee aad ra i" abe <u Pesapes wh i oe tS ak OE a tees it ee ed a £4, wie? ae a oe ben oece 8 BB @ 8 & @ & B » to % £ ae tf egg "atemo a a a a ne eh & Be oS Hi vs Be3 in , 3 t ass 'ong cece ye Sea. 8SG @ "ao £ € w et Rp ke ee hy wp o She Bo be OSxe je ae 2 Be gee ie ee ra : 0S 6% 22 ree rs XtC Do ff ht Fam eae a bean rete, a free Peay a ong ea had a 6G a ESce so . OBS , 2, Th Se, tee we, fePeed ae ty ped £% eee oe pan oo) port : the iia te fy"gry a mare as i. aed " oon we woeee - ae ey ies] yer |po a om ; Soha mG : " a re: he GS ns foe bron, tok aed be ,& oe ee Bee BE fe te iB aid 6Ye fe ie oy i : a3 ia &e eS C3 oo Pag * fae . " £C3 ine a ans teeon as ; od et i toh 4 a % Ped Che ¢ 3 ae * S, bx xe ;Se es an 7 ace CR op ar «ae ne a ta (nn ae ie"o Rag wn ioe « wi ee feared a ove gon rong, 0% ae eet ge Sie ae al sean beretge | Re, Ee tee ee are Be famea Ee ven 'cong agente t Pemeat ? gy £ft : ree ball fn an Aeeet feed. oh Fa . 1G & ° an EE aD cs i re oa "pt ae eG OS x re wetes co @ & fw ¢ ag a a ne ane oo aoe gh ce OES Bone nn as a my ge a fy oe stgs Me a oS £ hy Ot ne a ae i a # & @ ee= & ee oe OE ONO 5 es i nn: gn a rd veBw © Se ae, OF 8 OO ee eae a ra we ie OB the Fe teewe gee @% 8 a <a a ars » we Py 4 8 ove oe ey Ueoe = Ye eo, eo Ew BP SB jou po Te Beg a:iy aS ne BR Be 5 rr aa: i ee a ey ets<3 rs ge e rt as poet gy & wi , & & ofad ; wn ie ~ y wn ye age Bhs ; t » oe " _ty Ee on rc Ae ty Be nnd . WG 6a ee gy i ae "as oo oe we ED~ oof BA te REE oh. 3 am a 5k ed& 4 a an an ee re mn wi CO We be :a won a I $ eS oo 2 caenS a eS. aor ge : @: RB OL eS2. The ineorne Tax Officer, Ward 1 (1), Vishakapatinam, Room No. 407, 4°Fioor, Pratyakehakar Bhavan, MVP Double Road, Visakhapatnam - 530O20 Andhra Pradesh.3, The Princigal Chief Commissioner of Income Tax, Andhra Pradesh andTelangana, Hyderabad Room No. 922, 9° Fimar, B Block, LT. Towers,{O-2-3, AC Quards, Hyderabad ~ 500 004, Telangana., ... RespondentisPetition under Anicie 228 of fhe Constitution of India is Ned praying thalin the circumstances stated In the affidavit fied therewith, the High Court maybe pleased fo issue a Writ of Mandamus or any other appropriate Writ, Orderor Direction, declaring that the order passed by the 1" Respondent us Tyrwis 144 rivwis 1445 of the Income Tax Act, 1951, dated £6.12. 20235, bearingOIN- FTBAVAS TG) 14 72083-2497 0591458850} for the Assessment Year2OTS&18, andb. the consequential orders passed by the 1" Respondent, levyingpenallias-i ifs 279F of the Income Tax Act, 1961, dated 25.065 2024, bearingCHN- ITBAVPNLIB(27 TRYS024-25/1 0852 13091 C1),Houvs 277 C1) of the Income Tax Act, 1961, dated 37.Q8 2024, bearingNe ITBAVPBNUPF (27 1 Wb ve024-2 8/4 OB S20445801), andif uve 2770 ie) of the Income Tax Act, 1981, dafad 12.06.2024, bearing23DIN- PBAIPNLIFI2 73 Wevetes-25/4 O8S588425(1}, for the Asacasment Yearas arivirary, Hiegael, bad in law, vold-ab-initio, violative of the orinciniesof natural lusice, apart fram being violative of Anicies 14 39C Na} and 255 ofthe Constiitutien of indla and Seo 4SA of the Income Tex Act, 1981, andconsequently set aside the same in the mvierests of pustice.TRE 20882<IANO:oeSectionureierPattonof the wrinyMNapeDinerrecovery, pursuant fa oorder of the High Court dated,"Fooe*xWRIT PETITION NO:SehyaanFaas QF 26e8OCODxeZROOwa ted:cuniue-§Raed,PatitionaerANDonyChairperswevydiya PNawurabacPrincigal Carmissionar of Income Tax, 1® door, SVR Plaza, D.Ne. 40-tae46-15, Revenue Colony, Siddhartha Public Schoo! Koad,Moghalrajpuram, Vijayawada.4. The income Tax Officer, Ward No.d, Gop. Sai haba Temple, Bose| Road, Tenall, Guntur District, Andhra Pradesh.RespondentsPatition under Article 225 of the Constitution of India is fled praying ihatin the ciroumstances stated In the affidavit fled therewith, the High Gourt maybe pleased to issue a writ of mandamus or any other appropriate writ or orderdeclaring the Impugned Order Ot 28-03-2024 bearing No. DIN & Notice No.ITBAIASTIF) (48AS023-20288/10OL 38-05-2084 bearing CIN & Notice [TBAJAST/OTAS T203520244108354 19001) Uls. 148 of the Income Tax Aci 1961, as being Negal,anfA of the Constitution of india andTOSBHSe1OHi1) and the consequential notesaritirary and violative of Aricies 14,Section 149 of Ihe Income Tax Act, 1961 and consequently sel aside theimpugned Order Of 284-2024 bearing No. DIN & Noting No.ITRAIAS T/FA 48 A/8025-2004/1 0G3538 1080) and the consequential notice OF98-09-2094 bearing DIN & Notice No. (TBAVAST/S148 T/20eS5-S024/1 06384 19004) Us. 148 of the Incame Tax Act, 1967.IA NOQr 1 OF £024Petition under Section i181 CPC is filed praying thet in hecircumstances stated in the affidavit fled in suppart of ihe writ petifion, theHigh Court may be pleased to slay the operation of ihe Order DL 25- 33-2084bearing No. DIN & Nolice No. [TBAMAST/FT48A2023-2024/1 063538 10000}and the consequential notice DL 28-03-2024 bearing DIN & Nolce No.TEAVASTIS 148 (/S23- 2084/1 O6354 190004) U's. 148 of the Income Tax Act,'1881, pending disnonsal of WP No 1a412 of 008 an the fle of the HighCourt,Fhe peliiicar~TSHSe OF 20e8x*WRIT PETITION NO:<*Reiwean:<4Panthuly&raneyiyS4AYanammapel, Tenall,GangMaehhiorerANDFinane=CHS°¢Tax, Ancdhsa 2D No. ¢SBan&. The income Tax OfRessondantsITRAIASTIF 1 ABA2023-2024/ 108388908!) and the cansequantial notice i.20-03-2084 bearing DIN & Nefice No. ITBAIAST/ONS V/e0c3-2024) TOBGSFOSZ21) Ls. 448 of the Income Tax Act, 1961, as being "arbitrary and violative of Articles 14, and 200.4 of the Conatitulion of India aSection 140 of the Income Tax Act, 1881 and consequenily set aside theimpugned Order Dt 30-05-2026 - beating No. (HN & Notice No.ITBASAST/FI48A/O023- 224 1OS3GG09R(1} and the notice DY 30-02-2024bearing DIN & Notice No, [TBA/AST/S 148 _1/2023-2024 100070229) Us.148 of the Income Tax Act, 1961.IANO: 1 OF 2024Petition under Section 151 CPC is filed praying [hat in insclreumstances stated in the affidavit fled in support of the writ petition, ineHigh Court may be pleased to stay the operation of the Order DI 30-05-2024bearing No. DIN & Notice No. ITBAIAST/F 148 A/2023-2084/1TO8350088(7) andthe consequential no otce DL 30-03-2084 bearing DIN & Notice No.ITBAVASTIS 148 12085-20847 0898 7092201) Us. 148 of the Income Tax Act,4981, pending disposal of W.P.No. 13488 of 2024, on the file of the HighCourtThe petifion coming on for hearing, upon perusing the Pelion and theaffidavit filed In support thereof and the earlier order of the High Court dated,O4.07 2024 & 12.07.2024 made herein and upon hearing the arqumentis ofSr.Marri Venkata Ramana Advocate for the Peftioner and Sri Vilhay K Punna,Senior Standing Counsel far Income Tax for the Respondents.WRIT PETITION NO: 12460 OF 2024Sotween: :Satyanarayana Reddy Munnangi, 1-7-A, Kondiparru, Pamarry, KrishnaDistriei Seid 157, Andhra Pradeshew : es rheed ee Seve se hese& b see . 2 Gg BDee ; fa fe eo Ee fee a Cho ea oe wo, te aS i on Op aaed te a a" fy OB "3 se oad bapies BT & cs oe e fee oy ageeet won. enw we ee ay Gee. Z ee we 4 ne "epee3 Bs ce noes nc a . €3 me fe OES° Bee OG be eas bb vgn, id Loe tad ced Soevb. tp [<3 DAE fr we "ee og. £3. ae 3 stped ey. es re% "9 fone bbe OF OO % e lo en hevm Oe oS Sree bee ge fe oy a os a oe onics es as koe a : By ie , & ooge < Ean Be gh we BR ves 4% " anes Be a: aa ne canetage te ie ree , ". ae a 75a pre, oswee bee "eo ie eh wy Gm Te wp% ne, . A gr we £ & aneoo ng ih " oo $e 33 Gove et edn. oo Myed."59 % "nat ae "tagy coe pre om AG neea oe oy nh a oe A we sf rs newe ia ss SS a a co a a a oan as4g -y be oye, TE OS yo eryoe o Lad rn? <r Py, we aa fa oS » ' me tie yp penBe gee rat tg Rg i, mB © , & ey OBee Baas id an ne nn ; Po Tn % fot GenGa ae "eh nn » Ga TY % Oo = ke B @ a a an as aBe z en 2 A GP Be BR lga bi Ke Bssed _ seehe t4 baie oa "ery Leet Bs ae gena ce nme 8 oy BS a a oebord agen vo mo OE EG Sos it fiww a a eA Been a,mF a sn arr nr ne raa ° bees om %y i A ws ran % -é is ¢ is tA ed th ho tapee 2. ae G Gene wy bPug 6 a eh the | BR EGa a? nt a nS a Pa a a Ao nie, Fs Sane eed " os a he CEE re eg peesa gree vet Ba ty iB te. pes to o gree Shrew ie rs wewe ke ye Be, hk EY a i a Oo ans on ne nn' om mm 2 ke Gea an a an Boom = ey Swees bod 4 ek Ieoe a ny trot: ¢ nog. Sgr age ope . Ut % a 'ae cneee eh oes ee or eee "3red thee apeee abe oe = . a a "ny "ap rey eG , bitss Pn © ee ee ee 9 Bhp oh Roteme gy ok wien! chad . yr a nnwing we we pra "age pe eho _ as sped Se GG we $4we ane "K £%s seen oF fee, Shin, ras iy ty "eS ane hea, oneo a > an a) a rs ne i: seoo nee a a ee Fal Go Rea £4 eh , GE psyi OE ED « on eee Ee 34+ A os a nr nr aren ee, @~ Sr fF . 6'i "ta o ' ; eee : ¢ we. -- 3 5 ee OE ona nn ee es oe tome tn we Be gy aaaoe 2B bin & the Rh ay; ; ie ES i nn Ss BagGG de pe eae DE tee z= b © &® GB & 6Bog ue BB BR eB ey a % @ D & Sw26 6 & BeBe Go » ee @eBE Bsy OE bs OS tht. ; " er ae fore Pa Fs eoef i we i 2» & & m & & hod eS, erwoe © ©» Bw BE B e ££ Boe Ewge we Bs oo 7 pe Spl ge at oa oad cy £4 -ew 2 et aes toon a £o oe gee he Ee . ie 443 intbw of 7 5 a ee 08 ee 5 a ©* a © a ees 77)ia.§PattipIHSedS$neAND:¥ Aricies 14,FELOttution of india ancBS3ranrder cdatecN&met*Pn"anyiQ&PaSIA NG: 1 OF 2026Batition under Section 181 CRO is fled praying that in ihecircumstances slated in the affidavit fled in support of the writ pelican, iheHigh Court may be pleased to order stay of all further proceadings for'faeRe 20.32 085) Including any necovery, pursuant fo the demand notice underSection 158 iesued by the respondent pursuant to Section 147 read withSection 1448 of the Act, 1961 for the Assessment Year 2016-17, pandingdisposal of WLP No. 18480 of 2024, an the fle of the High Court.The petition coming on for hearing, upon perusing the Petition and theaffidavit filed in suppor thereof and the earier order of the High Court dated.OFO7 2024 & 12.07. 2024 made herein and upon hearing the arguments ofBr E Sanieeve Rao Advocate for the Petitioner and Sri Vibay K Funna,Senior Standing Counsel fer income Tax for the Respandentis.WRIT PETITION NO: 14128 OF 2024Between:Macdugula Primary Agricultural Cooperative Sociely Limited, DR No. 340Cio.8 Venkata Ramanamurth, Gavara Street, M Koduru, ¥ Madugquia MDL,Visakhapainam, 521027, Andhra Pradesh. Rap by is Authorised SignatoryBore Eswara RaoPetitionerAND1. The Union of india, Ministry of Finances, Rep. by is Secretary, 160-8North Block, New Delhi- 110 0074.2. The Income Tax Oificer, , Ward 2:5}, Visakhapainarn income Tax Office,infinity Towers, Sankeramatam Road, Visakhapatnam Andhra Pradesh3. The Principal Commissioner of incorne Tax -], Incame Tax Office, ifCWice, hfiity to towers, Sankaramatam Road, Vishakhapainam AndhraFraciesh,Respondentsmi.<aLeia, NewSsTITAS Aid) and Novice |wareHSS.eye¥23FOP PECOVS¢Sofny¢lative ¢sng vie{ OF 2024andaxincurmsiarni. issue a Wri, Order2? 83.2083 u's. 488A!of Mbe pleased foand beiiA NOatcSSThe petition coming on for hearing, upan perusing the Petition anc theaffidavit fled in support thereof and the earlier order of the High Court cated,05.07.2084 made herein and upon hearing the arguments of Sri PolkempallyPayan Kumar Rac Advocate for the Peliioner and Gri Vihay K Punna, SarorStanding Counsel for Incame Tax, for Respondents,WRIT PETITION NO: 14735 OF 2024Between:Nathavaram Paces Lid., W 158, Nathaveram Village, Nathavaram Mandal,Anakeapall, 887718, Andhra Pradesh, Rep by fis Authorized Signatory G.AdinarayanaPetitionereadwendyhe Union of india, Ministry of Finance, Rep. by is Secretary, 166-BNorth Glock, Naw Delhi- 710 O07,"The incame Tax Officer, Ward 2(5), Visakhapatnam income Tax Ovics,fadinfinity Towers Sankaramatarn Road, Visakhapatnam Andhra PradeshThe Principal Commissioner of Income Tax -1, Income Tax Office, ITieOffice, Infinity towers, Sankaramatam Road, Vishakhapainam AndhraPradesh,4. The National Faceless Assessment Centre, Income Tax DeparmentMinistry of Finance Govi, of India, New Dein.RespondentsPettion under Article » 225 of the Constitution of India is ed praying thetin the circumstances staked in the affidawi Med therewith, the High Gourt meybe mieased toi. issue @ Wirt, Order or Direction more particularly, one, in the nature of Wieof Mandamus, declaring the order gaesed by the Respondent No.2 datedNi323~=es uneRSvk$iolative of Articles T4, 4Nixand being ¥So4, Set aside the Ordar dated Os .O¢ S08Respondent Noarbitrary, bac2ycs a a oon © Se napa cs ge ae Zeieee or a: Sn) a chee ht oe 7 ron4 oo a ape es ae os ie as we $ £4#80 ty BS all am "ty Eb TEs ey Meeoa re ¢ £% pot panne, 9.agen ~ gn Ce ce ES 3 a3 eA Sh coe teeve a wa | poy eeoie be £ me ,ed BE Bom Oe SF gee ge iB es; Fon red a tv - heres yee omy ee £ we ay% seed ches? aad 4 git 3 ta oot pons f atae @ @ 2 & Ge Be 6 & 8 ow oeos an a ZO 2 Be te: we tet a eee Neel rh gene pn baton, Eashen eed May we bees eh a . £5 oe iA rs 2oO Bee BB os he Ae Oeage, py a ie) ie ee: 'nab £ tee, fd aipo Eas) ae £3 ia Gdn Dh ei ae 4 iss6 ;be a ee eee en re ae aKa nee m ed os id £7 A 3 vodioes heed gn ue a pagtas Be as ee wth iad oe. ee pos Pa ae wetge aa £9 whise gy rg zs aehe ee ke theo Pe, Fs25 chew GB chy a me eae the £5 ash yoCh gt as ar a nn <? eas rootrete Soe Bee Len is oe £2 pd i ee Bese tee Ree oatBe GS @ ¢ wa ie oo, 2 OL |ay he 4 fen ays ERP we gy ns fon Faceseg 2 ws pe 2 G6 & 8 & a & amePorras 5, here: we % tee ad ab Sorew ae 4 "a: os 4,ey 2» & "SS 8 £ & & G mG tie Gseo @& a fh. Oh. ey Gope ge oe fepee fe tm, TS 42 SS * ty o£ fs ae 2 taeeehee, tose bate, S? i a on - fee cy bon % ' oeee o er a ts er: 2 rn an. no io BS attsWeg, we ff @& as A A in bebe ee Fss see pts bes ety go pa Godt Ps Sener, oot rtew: weCe £5 a , Se fh MEE eS : tis "esae cs fe 6 & 8 2 OL i ue oom Be oaBg gree, ye Re. nek ener ee te: ore So "e aes on x fao Eb La GR oe wy, Bw we aage OS f% sw, 4 i an es ca "So aseee re, bike A $ 597 'toe apne grey where rs sx We fs, '3 oe rsCA BE ¢% , we "eR t 'ob eo 'f4 Sg BAAes ES Aa) <A es ar a a toreoe. coe Sapa yer ony 5 "5 s gees Se ane ony age heedan £33 Ree 2 * 'afee. ta 4p bere £E 4 5 at Sone ts radana ne C5 CER ge ; 4 CGA ee oe, "ey ie7 wages: Bee ie, 'ed. bebed Saat Se, ts po gee be, oe Pan o% £8Mie Sn Aa a a Beg ag oe ryRb EG ee ag iy EE ; a as an ace fod ot he_ . "a CS seine ® % ed "en Fa 4 | tone th z hed fr: if z neo oe Mpnds a ae g we we ph tS: ? tan Ce a gn , ' bbe. . iy . °ano og Bg SB ge B GE te an <n the rewes ed "3 pan - a s 4 wes , frae Gy, Be Ge < @ 8 ww oA mEGy eR ug a y, SE as Os eS: wo ESte a @ au riod nr, ne a, es fem: ie den, sagen, ' ane , f; ite nee = "nea = BB Be Ga § > nn no aT a oe : oemes ad we a a a re eS aa eebe Ea ge gE i aaa <a Sa oo "ap aal SA one a3 i 8G as) . = yon is aoe. Soebn BO . BE fe eG ree Phyhee bape & ES ees ns a. ae ee ' oenk es tS 3 on ou a3 * (2 hen " as,ao oF hae Ces. gtne Ge fathe : iP Fee a:"Ee ea] rs $3 oo9] on wt ony, pain .' 2B oe Bw & 2 > & oa~ be f .me ee 8, g 8 © ee oo on ve aont pot eas a Z ioe we te Mn oa ad Sone weoy »u28nay*14S'imM%¥oLOF 2024fo S Venkata Rarranag éBe ee,er ae seo 4 tos ent news ee eee feesfe cs) Pa ened ye. ZO ae 3 £ & fem ioy rs og teat at Se ben "of eG v4 ta. a wef oh tf LaieOs % oe te ke @ ee ie Me gy 4 feb,Py 6 8 S FBS wn & co ee Bg uA gc 2i, re re) he © a a bh & Op og Si aa ie Be s pope a epee freon ans.= 9 & a ae oo oY = BGwy fe a ee ae ae es egy : a199Visakhapatnam, S31087, Andhra Pradesh. Rep by its Authorized Signatory,Sora Eswara Rao,RettionerAND4. The Union of Indie, Ministry of Finance, Rep. by its Secretary, 166-2Narth Block, New Delhi - 110 O07.3. The Income Tax Officer, Ward 2(5), Visakhapainam Income Tax Ofice,infinily Towers Sankaramatam Road, Visakhapainam, Andhra Pradesh3. The Principal Commissioner of Income Tax -[, Incerme Tax Office, ITOffice, Infinity towers, Sankaramatam Road, Vishakhspatnam AndiePradesh.4. The National Faceless Assessment Centra, Income Tax DeparimentMinistry of Fi nance Gent, of India, New Osihi,RaspondantsPatition under Article 228 of the Constitution of India is Ned praying thatin the circurmstances stated in the affidavit fled therewith, the High Court mayhe pleased fn{. issue a Writ, Order or Direction more particularly, one, in The nature of Wailoff, Mandamus, declaring the arder passed by the Respondent No.2 dated02.04.9022 ws. 148A) and Notice issued by the Respondent No.g underSection 148 of the Income Tax Act, 1861 dated OF:.04 2082 as Hegal,arbitrary, bad in faw, void ab inilie, violative of the orineioies of natural justiceard being viclaiive of Artic cles 14, 19 and 265 of the Constitution of India andconsequanly,1, Set aside the Order dated 02.04.2029 u's. T48A(d) and Notice issued by theRespondent No.2 under Section 148 of the Income Tax Aci, 1957 datedosO4.04 2082 calling for the return of income of the Petltioner for AY 2018-72and any consequent proceedings as lacking in jurisdiction.oyArganda,PetifionerNaatrant fo notohransunc direat the Deparaey%ya the arquirienis <SSnaoathe HighSTHx™qmeqd upen ix"recovery of dem:s e@arier order afGF 2084AND=zTIS4sxCourt may beiohatawS<IANO: 4 OF Sosd® Punrea, Senior StancdinsBelween:xlake any coercive stepsWRET PETITION NOEeeRespondentsthution of india is Hesx.GESXene GSabe pleased to issue a Writ Order or Direction, riore particularly in the natureof Win of Mandamus declaring that the Show cause notice issued by the 1respondent in DIN No, TBAIASTIFM43(5 SYXSO SCNY2 2a-24/ (O81 P2495 717)dated 29-2-2024 and the consequential Assess:ITRAIASTISN43(2ya02S-24/108S07 18111), Dated 27-2-d024 for theAssessinent Year 2028 - 23, ufe 144(3) nw Sen. 1448 of the Incarie Tax Act,%3&adoakctice£2.GacaomZzfO8(, as arifirary, legal, bad in law, voick -ab-iniiio, violative of the principlesof natural justice apart from being violative of Articles 14, TOC) Ng) and 285 ofthe Constitution of India, and cansequantly sef aside the same in the interes!of justices, and consequantly eet aside the same.IANO: 1 OF 2024Petition under Section 157 OPC is fed praying that mo thesiroumetances stated in the grounds fled in support of ihe writ petifian, iheHigh Court may be pleased to grant stay of all further praceedinas, includingany recovery in pursuance of the impugned order passed by the T"respondentin DIN: ITRAVASTISN 43(3NS023-24/1 08307 18111}, Dated 21-32-2024 for theAssessment Year 2022 ~ 25, u/s 14313) nav Sac. 1448 of the Income Tax Act,1961, Pending disposal of WP 11547 of 2084, on the file of the High Court.The petition coming on for hearing, upon perusing the Petition and theaffidayil fled In sumporl thereof and the earlier order of the High Court dated.O8.O7 2024 & 12.07.2024 made herein and upon hearing the arguments ofSrV Siddharth Reddy, Advocate for the Petitioner and af Si Vihay KR. Funna,Standing Counsel for respondent Not, The Deputy Solicitor General of Indiafor Respondent NoeYeyxWRIT PETITION NO:RohveeJAP2S OF 2024ARxaEMifs Arha@an FerrousoyeSenihaneSoresoP etitioANDThe Assessment Uni,¥. RespondentsPatton unegee fo i°oe.ig<3be 6in CHN Nol?rary,arbJOGT, asthe iverest of fustics, and¢>TOF 2084»xIANS"topwipedcheataae3aadyxoYCcHTStSany recevery in pursuanoe of the mpyaned order passed' by the 1°respondent in DIN: [TBAVAST/Si444/2023-24/1062925406 ef). far theAssesament Year 2022 - 23, us 1438/3) rAw Sec. 1448 of the Incame Tax Act,4961, dated 19.3.2024, pending disposal of WP.No.11723 of 2024, on the feofthe High Cau.The petition cerming on for hearing, upon perusing the Petition and theaffidavit Hed in support thereof and the earller order of the High Court dated.sO8.07 2084 & 12.07 2004 made herein and upon hearing the arqumenis of SnVF Siddharth Reddy, Advocate for the Petiioner and of Sri Vijhay K. Punne,Standing Counsel for respondent No.1, The Qepuly Solicitor General of Incfor Respondent Nos.WRIT PETITION NO: 33606 OF 2024Hehvesn:Simi. Lakshrni Sammoeta, 20-333, Chilakalapudi, Machiipainam, Krishnaistrict 827002, Andhra Fradesh.PetitionerAND4. The Income-lax Offiner, VWard-1, Machlisainam, 20/226, Paraspet,Machilpainam-52 1001, Krishna District.2. The Principal Chief Commissioner of Incamestax, Andhra Pradesh &Telangana Region, Roam No.822, 9" Floor, B-Block, | T Towers, 1023AC Guards, Hyderabad-500 O04, Telangana.anThe Assessment Unit, Income-tax Department, Natignal Faceless 8-Assessment Centre, Room No. 401, E-Ramnp, Jawaharlal NehruStadium, New Delhe 110 208.4. Union of India. rep by lis Principal Secrefary Government of India,Winistty of Firance, eisor Joavan CheDelhi 10 OO,eo Bullding, Sarnaad Marg, NewResponds2UP MAY¢Ry&weigh ¢e, the H"=' therewith£4Qyit Hef& clroumstanoss stafad in ihe a§nm.TeSEY*WY AAY ¢her appropriate \oe pleased fo issue Wirt of MaCyrection deckOFae:beenweate:entrespondenonncipies of naturalwithout juriediction, anaS1 QE 2084°*iA NO:$APRORP Fae edSie CSaeread withdispasal of WLPLNeweFhe petifioraffidawisWP NO: 14808 OF 2024Bebween:Naveen Kummer Suredd!, So. SureddiSree Rarma Murthy aged about <4years D.NO §8-9-1, New Karasa, N_A.D (PO) Vishakhapatnarn 550008,Andhra Pradesh PAN BAVPS8942Q.. PetiionerAND{. The Union of | ada, Ministry of Finanos, Rep. by fis Secretary, 10-8North Block, New Dethi ~ 240 001.2. The Incame Tex Officer, Ward 27), Vishakhapainam, iY O¥fice, Infinitytowers, Sankaramatam Road Vishakhapainarn, Andhra Pradesh,SS0018feoeThe Proneinal Commissioner of income Tax, Income Tax Office, RayKamal Complex, Lakshmipuram, Main Rod. Ashok Nagar, GunturAndhra Reradesh - 5220074. The National Faceless Assessment Centre, Income Tax DepartmentMinistry of Finance Govt, of India, New Delhi.RespondentsPetition under Anicle 226 of the Constitution of india is fled mrayiig thatin the circumstances stated in the affidavil fled iherewith, the High Court maywybe pleased to pisasad toi, lIasue a Writ, Order or Direction more particularly, one, in the nature of Writof Mandamus, declaring the order passed by the Respondent No. dated27.05.9088 ufs. 148A(d) and Notice issued by the Respondent No.2 uncerSection 148 of the Income Tax Act, 1961 dated 21.02.2089 as Hagal,arbitrary, bad in law, void ab initio, violative of the principles of natural justiceand being violative of Articles 14,19 and 265 of the Conefilulion of India andconsequently,ycoms Tax Department under Section 147gotme§AYoF #reursuent fo tAstp>f demandincome of the PetitionertskSactorevy 3%3yLIPEIS*yRespondent NosThe petiixfy wWiances stated inyy{NO.OF 2024and any caneequerssessmen Orderi&jurmenis afben<Bs{4618 OF 2024*xSohweetWENOt, Income Tax Offcer, Ward 1, Narsaracnet, Incorne Tax Offios 12-k+1* Floor Prakash Nagar, Prakash Nagar, Narsaraopel, Andhra Pradesh,599804.é, Pr. Gammissioner of Income Tax, Vlayawada, SVR Plaza, D.No. 40-6(8, Siddhartha Public School Read, Moghalraipuram, Viayawada-3. The Assessment Unit, Incame Tax Department, National FacelessAssessment Centre, Delhi, Ministry of Finance, Room No. 407, 2°Fioor, &-~Ramp, Jawaharlal Nehru Stadium, Defhe 170003._ RespondentsPettion under Ariicie 225 of the Constitution of india is fded praying thalin the circumslances staled in the affidavil Med therewith, the High Court mayhe pleased fo issue a writ, order or direcfian, more particularly one in fhemature of Wit of Mandamus, declaring the Assessment Order di. 28.08 2024oaased by the Grd respandent ws 147 rows 144/744B of the Income-lax Acifor AN. 2018-20 vide DIN No, ITBAYAST/SMSA7/2023-24/1 06088077204),cansequant fo fhe order passed u/s 148Afd) df. 28.00.2029 vide DIN N(TBAVASTIFM48A/2 O2S-32/10574885Ge(1}) and the noticede28.03.2023 vide DIN No. TTBAIASTYS N48 VWedee- 23/105 1489005C4},issued by the JAG (1° respondent} instead of FAO { (3* reapondent}, as vold,wis LSegal, and contrary to the provisions of Income-tax Act and contrary to theFrincipies of Natural JusticeLANG.T OF 2024Feition under Section tS1 CPC is fied oraying thal in thecircumstances stated in the affidavit fled in support of the writ petition, theHigh Court ray be pleased fo sfay all further proceacings pursuant ta theaSAssessment Order df 29.01.2024 paased by the 3° reapandent u/s 147 rows144/444dR of the incornedax Act far ALY, 2018-20 vide = DINyessaltsconsequent to the order passed u/s 148A(q) dl. OF D4 2022 vide DIN No.ITBAVASTIFM48A/2082-23/1 042807 129C1) and fhe notice we 148GLO7 04.9029 wee DIN No. ITBAMASTYG/14S 1/2082-23/1 04828727710},iggued by the JAO (1% respondent instead of FAC" respondent}, as void,Hegal, and contrary to the provisions of Income-tax Act and conlrary to thePrincinies of Natural Justice.LANoT OF 2024Petition under Section {51 GPC is fied praying thef in thecircumstances stated in the affidavit fled in support of the writ petition, theNigh Court may be 'oleae to stay all further oroneedings pursuant to ineAssessrnent Order dt, 31.04.2024 passed by the 3" respondent ws 147 nw4444448 of the Incometax Act for AY. 2015-16 vide DINNo ITBAMAS TIS 47 (2023-241 08031 SOS404), pending cisnasal ofWP No. 14616 of 8024, on the fle of the High Court.The petition coming on for hearing, upon perusing the Petition and iheaffidavit Sled in support thereof and the earller order of the High Court dated,12.07 DO84 made in LA.No.1 of 2024 and upon Nearing the arguments of SnNandy Manmohan, Advocate for the Petitioner and SRUP.VINAY RUMAR forrespondents.WP NO: 14877 OF 2024Bohwean:Vipparia Primary Agriculture Co-op Society Lid, Rep. By. Venkata Samba SivaReddy, CEQ, O No 7 105 Reddypalern, VinpariaRompicherla Guntur 522075,Aridhra Pradesh.ANDay ¢: 2-O-caeYPrac.donNa, 46 -RtByBe,S200T0sri-pereg<FPR=<3SS3fiieXNaN: affidayyFioor, E~Ramm, Jsafture of Wit of Mandarnius**MS QPOVISHgTyeatery fo faPA No? OF 2068Petitionadihey SPNo {TBAIAS T/S/ 147 /2025-24/ 108N248 28370), pending disposal ofWP No 146717 of 2024, on the fie of fhe High Court.The petition cami ng on for hearing, upon perusing fhe Petition and theaffidavit fled in support thereof and the serlier order of the High Court dated.42.07 2004 made in LANd1 of 2084 and upon hearing the arquinentis of SrDundu Manmohan, Advocate for the Petitioner and SRLP.VINAY KUMAR forrespondents,WP NO: 14625 OF 2024Between:Ramanaraddy Devarapatl S/o Rarreddy Devarapall, aged about O¢ years,ec: Farmer, residing at # 3-O5A Reddpalem Village, Buchireddypaiem (Mad),Nellore Andhra Pradesh - 5243505.. PetitionerAND4. Income Tax Officer, Ward 1, Nellore, 24-2488, 1" Floor, GT Road,Nallore, Andhra Pradesh, 824001.3, The Principal Chief Commissioner af Income Tax, AP &TS, 40" FlogBlock, LT. Towers, (0-2-3, AG. Guards, Hyderabad-S00004.. The Assessment Unit, incorne Tax Department, National FacelesstaeAssessment Centre, Oelhi, Ministry of Finance, Roam No, 407, oeFloor, E-Rarno, Jawaharlal Nehru Stadium, Delhi-1 10003mespondentsPetition under Arficle 226 of the Constitution of India is fled praying ihatin the circuimetances stated in the atfidavil flad therewith, the High Gaur maybe pleased ip issue a writ, order or direction, more particuarly one in ihenature of Wet of Mandamus, declaring the Asseasarnent Order di 04.07 2024ogrepasaed by the O" respondent ws 147 rw.g 1447445 of the Income-tasAY. 016847 wWde DIN No. fTBAVAST/S/147/2023-24/1 05925873804),.nh dineket forotRe.i GUSeaatuiLANo.t OF 2024aorsequent fo §Prindigies of Napetamg. that in thodika=fiSS03arent Order">BSoursuant io the Atax Act for ACY.inanetekday.N¥afPundu Manmohan,CaF TS OF 2084.xWP NO4xSohween~,&'ayaz8Salyanarf%"2. Agsagament Unit, National Faceless Assessment Cantre, income TaxDepartment, Ministry of Finance Roori No. 404, 2" Floor, E-~Ramp,Jawaharial Nehru Stadium, Oelhi-? 10 O08.. MespondanksPetition under Ariicie £26 of the Constitution of india is fled praying thalin the circurmstances staied in the affidavil fled therewith, he Nigh Court maybe Meased fo pass an order or direction, especially one in the nature of WRITOF MANDAMUS holding that the notice datad 04.04.2022 issued by 1%Respondent under section 148 of fhe Act with DIN and NoticeNOJTRBAVASTISMN SS 1/2022 23/1 0dee7 72781} and the assessment ordermassed by 1ST Respondent u/s. 147 rwes 144 of the Act, dih2y 03.2028 wihDOIN AND Order No ITBAVAST/SA4 7/202 3-24/5 0838008220 } for the Ay. 2015-18, as being without jurisdiction, arbitrary, dlegal, bad im law, void ab inftig,apart fram being violative of provisions of sectian T4GA AND section 149 offhe Act and also contrary fo the circular issued by CSDY and provisions ofsection TS1A of the Act, and consequently set aside the notices under section148 dated 04.04 2088 and the assessment order passed by IST Respondent!ws. 147 rwss i44 of the Act di 27.0S. 2084 with DIN AND Order NoITBAVASTIS 147 /2023-24/1083800288(1) for the Ay SOTS-18 and allsansequential proceedings pursuant thereto.LANo.T OF 2024Petition under Section 781 CPC is fied praying that in thecifgumstances stated in the grounds fled in support of the petition, theMigh Court may be pleased fa stay all further en sursuani io theorder passed by 1° Respondent u/s. 147 mwis 144 of the Act, aL 27 04 2084awith DIN & Order No iTRAVAST/QMN 47 /2020- Sa Oes500e22 07) for theAy 2015-18, Pancding disomsal of WP No. 14773 of 2024. on ihe fle of theHigh Court,:Aye,yy No dot,wt{44 ye2y§SSS Tey tged abayNaosad, Ag*>J Raghy Ram, .ee3BsWR NOcTa?SS OF 2024BehveenSrANDhen a nae a arn aty ed [ss ne iy cd Fad besewe ge, a a a |£5, ; ps pe, ' Hern, EM ;boca ed aad te LE ; gat ene,fone omen ; She nen ab eneiL. +n? an a <awe si See 4S re ie rnHe a oe z toon, "oat boee" we we re 8% adRespondents\:8a& ge we Bs ye podaaa . i aA 4a 2 @"SS " pret '; heed we 5463 ee a3 ectsB Ree gon fay piabeers £ 4 ; ee ani Seve3 35 wate ieee LS 3 . weaor oe ot i bad tng 'hee leekan re ne;ee a a en a ea3 bon Feros Me} a "s, Wee' ape, Ot en 5oe Mag Ne , ny Oepe rn ns an a CeqA heed os, oo we nih or ;a 8 « " 2 2oie % ig, pe en so 7sHem eg be BESXS \ an an aoh fe 5, nk <n? 5 rn' caea ae tA fe heed ue ERnn we,. ns no a eseke Yebowe and * a 3ay : oss a An; anc fi asae en gee ge €ge Oo 8 mw ys aeo te Sse: wa a etce i rr or mnt © aes 2) Wh gewo & Op = Be oewe a | ee i 65. : ee been Paoe B Bm ee Hefem e te te ge ey$B oe Fea aod Seok £5 oo alecg i oe a aai] Dee ae Se a 5 ae) et B badon * Fs coan ve foe EBS aus a Reoy Wt Cr feea & 2 © gw ER TD & wsaad oy yr ae tite ne ' ogeewang be ee i tnfea veg oh 3 te 4 a% ve, ie pe Rtea £03 oe 8 ot ee oeSe 7% a pees wetbos bo be eopon on mn © te 4cert o t,a=rrResrary, bacaiandeYS20¥x=t,S2daringLAN OF 2024Patiion under Section S14 of CPC is fled praying that in thecircumstances stated in the affidavit filed In support of the petition, the NighCourt may be pleased to Suspend the Operation of the Order dated:23.03.2025 with OIN Notice No I TBAVAS TFA 48 4/2022-25/ 105 1 2985000) forthe FY. 2075-16 relevant to the Assessment Year 2016-17 passed by the 2°respondent, Pending disposal of WP No. 14785 of 2024, on the fe of theHigh GaurThe petition caming on for hearing, upon perusing the Petition and theaficavil Ned in support thereof! and the earlier order of the High Court dated.5.07 204 made in LANo tT of 2024 and upon hearing the arguments ofVi Raghu Ram, Advocate for he Petitioner and Sr. Vubay K.Punna, SeniorStanding Counsel for Respondents.WP NO: J4fo2 OF 2028Sehween:Makam Seshavall, Sfo. Makam Narasirmhaigh, Occ: Business, Aged about 46x SHE SYyears, Rio. H.No.S-88, Makam Street, Kothapet, Dhone, Kurnool - 518 222Andhra Pradesh.&ND1. Agseserrent Unit, National Faceless Assessment Centre, income TaxDepartment, Ministry of Finance, Room No.401, 2° door, E-Ramp,Jawaharlal Nehru Stadium, Oelhi-~TTO00.._ The Incame Tax Officer, Ward - 1, Qom Children's Park, NR Pet,Kurnool, Kurnool Disirie! - 518 G04, Andhra Pradesh Stats.ion- R@SPONSits2+t2BaeCOUT Mayassed by the 2°Nmy: .Qery ReesBi WE, he£9aa$3Nerawit%aTt hexYt38ey< z eS oa a 2mMoiding the order peBtineeai Jupsfic~re 8ndamus, §pleasedSe stated |seaey Rex#oyeyxin the circurmstanco the Assessment Year 20provisions of Sec. 1574 of the Act c| A.No1 OF 2024High Court maoP VWret afSS>ss'2& made inf.6Bayit fhahheSTaad? OF S024<&thy, Advocssf? Rare MasNOUxiY'2Sndhra Pradesh, PAN BFLPROTOIOasWRIT PETITIONSefwean:od38gow Petitioner!AND1, The Union of india, Ministry of Finance, Rep. by Hs Secretary, 188-8,North Block, New Delhi - 770 004The Incorme Tax Officer, Wardi (1), Guntur, © R Buildings, KannavariTheta, Guntur, Andhra Pracieash, S220©. The Principal Gornmissioner of Income Tax-1, income Tax Office, RalKamal Complex, Lakshmipuram Main Rd, Ashok Nagar, Guntur,Andhra Pradesh ~ 5220074. National Faceless Assessment Centre Incame Tax Deparhrien,Ministry of Finance Govt, of India, New Osihi., .. RespondentsPetition under Article 226 of the Constitution of india is fled graying thatin the circumstances stated in the affidavit fled therewith, the Nk igh Court maybe pleased issue a Wii, Order or Olrection more particulary, ane, i thenature of Writ of Mandamus, declaring the order passed by the RespondentNove dated u/s. 148A(d) and Notice issued by the Respondent Noo underSection Income Tax Act, 1881 dated 07.04.9022 as Negal, arbi rary, bad initioVidlaiive of the principles of natural justice and being wolative of Anicies and285 of the Gonaiitution of India and consequently.i. Set askle the Order dated OF 04.2022 u/s. 148 Aid) and Notice issuedRespondent No under Section 148 of the Income Trax Act, 1887 datedUfO0d 2022 calling for the return of Income of the Petitioner for AY 2018-18and any consequent proceedings as lackin Ig i juriadicticIANO: 1 OF 2024soyPelion urmder Section 197 OPC is fled praying that in iherournsiances Steted in the affidavit fled In support of the petition, the Higha.var fo &3s£8demand pu¢%Court may 6te made Nerain arKUMAR RAO Acvooate forGoverment for resnaneyxTROP s$EY18258 OF 2024WRIT PETITION NOSehyvean:x°Pahitioner¥Na Kadiyam, Akkiredayyaae2ars~i7SeatyanAND$RsJEHarhnianafax 2TO O03.<nNNStadium, New OelhitGRro.2'Heayawada,2Fy;¥ AyRe;O04LAG~BdThe Principal Chief GorinYelangaria ReaiasPein.osoaSavefad€SSaeRespondentsPafition under Article 228 of the Consttuten of ind ais fled sraying thaiin the circumstances stated in the affidavit dled therewith, the High Court maybe pleased to issue WHE of Mandamus or any other appropriate WY or Orderof Direction declaring the impugned Assessment Order vide No. (TSAIASTISM SF /2083.24) TOSOTPSOPIN) dated BA.O¢ 2OR4 passed by the 1°respondent as best judgment order under secton 147 read with Sections {44 -naeamd 1448 of Ast 1981 as arbirary, null anc void, legal, bad in law, violativeaithe principles of natural justice and contfary fo the provisions of the Act,1969, without jurisdiction, apart from being violative of Artistes 4, TBO Kg)and 255 of the Canstitutien of India and consequeny selaside/quash theAssessment Order dated 28.01 2024 for the Assessment Year 2079-20.IA NO: 1 OF 2024:Pelion under Section (84 of CPC is fled graying thet in ikecrcumsiances sisted in the affidavit Aled in sur por of the petitian, the High-ourl may be pleased fo order sfay of all further proceedings for Res.485.45. 514/including any recovery, pursuant fo the demand notice underSection 150 dated 28.01.2024 issued by the 1° respondent pursuant foSection 147 rwis. 144 wis. 1448 of the Act, 1981 for the Assessment YearéS18-20, Panding dissogal of WP 15238 of 2024, an the Hie of the High Court,The pelifion coming oan for hearing, upon perusing the Petitien and thealidavit fled in suppert therenf and the Order of the High Court, dated3.07 2024 made herein and upon heark ing the arguments of SriC SanjeevaRao Advocate for the Petitioner and of SRI WIJHAY RL PUNNA, StandingttGaunse! for the Respondent Nos.1 fo 3 and of MEPUTY SEOLACTFONGENERAL for the Respondert No.4.*Raiween:ma Penmetsa, Rio. 3OTHopPetitionarANDRespandants59&3~~HA3ettion under AnTOAWers,Rs.Nyfor the Assessiriant YeaCNNbearingbaaeee:-&%he.justice, apart framartrary, legal, bad in law, vold-ab-initin, Wolefive of the onncipies of qaturaleing violative of Articles 14 and 285 of the Constitution ofbindia and contrary to Section 1484 of ihe Incame Tax Act 1881,[A NO: 1 OF 2024:Pelion under Section 157 of CPC Is fled oraying ihat in theorocumsiances stated inthe affidavit fisd iN Support of the petition, the MighGaur may be oleased to stay all further proceedings, including y aNy recovery,pursuant fo ihe notice issued under Sec. 148 of the income Tay Ast 1984,dated 25.09.2023, bearing DIN and Nofes No: fT BA/ASTIF148A eee:25S 127 7444 O13, by the ard Respondent, for the Assessment Year 20161, Pending disposal of WP 19681 of S024. on the file of the Nigh CourtThe petiien corning on for heanng, upon perusing the Pefifian and theaffidavit filed in support thereef and the Order of the Nigh Court, dated407 2028 made herein and upon hear! ing The arguments of SRI VAVEKGHANDRA SEKNAR § Advocete for the Petitioner and of DEPUTYSOLICITOR GENERAL for the Respondent No.t and of SRI VLIAY RUMARSPUNNA, Standing Counsel for the Respondent Nos.2 to 4, the Court mace thefolowing:aORDER:

"List these matters on 05.08.2024 under the same caption,interim orders granted on the earlier eccasion, shall stand

extended ff the next date of hearing."

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HIGH COURT

DATED: 88.07 2024LIST THESE MATTERS ON 05.08.2024 UNDER THE SAME CAPTION.

QROER

WRIT PETITION Nos, 14689, 1487S, 14882, 28520, 29 BRTED, GEOR, SIBEE, SUEBROS, SEONG, B2OK4, BQIFY, SPITS, BAGG, QAIG4, SESS, Tae

4o7dd, B8047, BSNS8, SANIG, BSEA9, BIR82, BISA OF 2H

8886, 4940, 4904, 401, S482, G04, S424, TIGA, FHOA, TESS, FPOS, POG, STZ8134, 8164, 8256, 6266, B274, 8284, 8 GIGS, BABI, SAGA, SFOS, SASK, GIFS, SHAY,Q205, QSTT, QGST, SFIS, SPSS, 10212, (8984, 12428, TA6HR, TASTG, TITERS, T8608,3SR4, [8S89, TAGTT, TAPAS, THOSS, TENSE, (992d, THSSS, HSAG, GOOG, GOSS, OTSS,GA76, QOS, OTS, QTOT, GOUT, SHOR, 9808, ERG, 8944, 709

40582, TOSTS, 10894, 10638, 10898, TOSE1, TDPRI, TOROF, TOS, 9{USS1, TESS, (USES, TISET, TESS, TG9T, VISES, TESS, 1188, 1YIGRS ASGAS, {A17F, TIVES, W9SSd, TAd1S, W4GR, 19460, T4188,44847, (17SS, (1808, 14808, 14015, 14996, T4017, GES, TPT, 18?4HO4T, 1SSIH, 1HGHI OF O84

INTERIM ORDER EXTENDED