M/S. Sri Venkateswara Laminates vs The Incomke Tax Officer on 27 August, 2024

Andhra Pradesh High Court – Amravati

M/S. Sri Venkateswara Laminates vs The Incomke Tax Officer on 27 August, 2024

IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVA
(SPECIAL ORIGINAL JURISDICTION) :
TUESDAY, THE TWENTY SEVENTH DAY OF AUGU

TWO THOUSAND AND TWENTY FOUR
'PRESENT:
THE HONOURABLE SRI JUSTICE G.NARENDAR

AND

THE HONOURABLE SMT JUSTICE KIRANMAYEE MANDAVA

WRIT PETITION Nos. 14681 of 2029: 17456 of 2022, 14678, 14882, 28520,
£9768, 29960, 31645, 31762, 1808, 2056, 32074, 22177, 32179, 32186,
S284, 32306, 22968, 22486, 32489, S27AG, SAGAT, BHGHS, BS219,
So228, 33238, S847 of 2023 and
860, 4285, 4292, 4296, 4340, 4901, 4091, $492, 6304, 6424, 7394, 7OS4,
#B95, 7704, TTOG, OILS, OV94, SIGE, GASG, GAl4, BAH, RISB, G23, S294,
S295, B27, SIV2, B27, GSAS, QHOG, 9083, GIVB, 929H, SAPS, GH1T, SHST,
OPTS, QF26, 792, QYS4, 787, GSOF, 9803, 9HGH, 9GOS, 9944, 1O212, 10349,
TOI81, TH367, 10662, 10879, 10634, 10635, 16636, 10881, TOTS1, 1OBNY,
37105, T4168, F12tg, Tot4, 1124), 11284, 11288, 11384, 11982, TSH,
V14OT, TISRZ, T1G08, 11882, (181, 12324, 12426, 12482, T2RTO, 12989,
T3045, 1S128, TOIT, 19284, 19924, 13419, 12458, 19460, 19608, 12824,
73029, HG21, 13745, 13862, 19889, 13824, 19928, 14128, 14795, 14940,
T4148, 14908, 14615, 14076, 14617, 14829, 14799, 1478S, 14792, 15047,
J5S38, TSGEN, 16730, 1617S, 16308, 16442, 18449, 16454, 18923, 16977,
TfOOF and T7298 OF 2024
WRIT PETIION NO: 14887 OF 2023

Between:

Si. Prameela Rasumarthi, Wo Mr. P Narasimha Rao, aged 82 years,
Occ: House Wits, D. No.6-44, Pentalavariqudern Vilage, Vatsaval Mandal,
NTR District . $24 408. Andhra Pradesh.

Fetitionar

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TBAYAST/SMAB 1/2022-23/4051830833( 1), for the Assessment Year 2018 -

Ty, panding disposal of WLP.No 14881 of 2023, on the fle of the High Court.

The pelfion coming on for hearing, upon oerusing the Petition and the
aiidavil Hed in support thereof and the armer of the High Court dated
OTT S02S, 28.11.2083, 19.18.2023, 26.08.2084, OS. OS. 2024, 12.07 2084,
o9.07 2024, 05.08.2024 & 12.08.2024 made herein and upon hearing the
atgumenis of SFLAVA Siva Karllkeya Advocate for the Petitioner and of
SrA Radha Krishna, Standing Counsel for the Respondents.

WRIT PETITION NO: 14678 OF 2025

Between:
Mr. Sesharso Ghantasaia, Sio Mr. G Venkateswara Rao, aged S59 years
Occ. Agriculturist, H.No. 4-59, Ramaiayam Veedhi, Gudivakalanka, Ehuru
Mandalarm, West Godavari District - 834 004. Andhra Pradesh.
Petitioner
AND
1. The income Tax Officer - Ward 7, Eluru, Income Tax Office, 23-8-4-044,
«ROS Towers, RR Pet, Eluru, Andhra Pradesh - 834 002
2. The Principal Chief Cammissioner of Incame Tax, Andhra Fradesh &
Telangana, Hyderabad Room No. 828, 9° Floor, 'BY Block, {.T Towers,
10-23-38, AC Guards, Hyderabad - 500 O04, Telangana,
Raeqnandents

Patition under Aricia 228 of the Constitution of India is fled praying that
in the circumstances stated in the affidavit fled therewith, the High Court may
be pleased fo issue a Writ of Mandamus or any other appropriate Wirt, Order
ar Direction, deciaring. aj) the order passed under Sec. T45Ai1) of the Income
Tax Act, 786%. dated 31.05.2023, bearing DIN and Notice No.

ITBAVAS TIP 48A/2022-25/ 108182782101}, by the 1° Respondent, for the

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Pathioner
AND

1. The Incare Tax Officer, Ward - 1, Proddutur, incame Tax Office, 34-
578, Vasanthapet, Proddatur, YSR Kadapa District, Andhra Pradesh -
S76 380.

2. The Principal Chief Commissioner of incorne Tax, Andhra Pradesh and
Yelangana, Hyderabad Roam No.922, 9° Finer, "B' Block, UT Towers,
WOk2-3, ACG Guards, Hyderabad - 500 00s. Telangana

Respondents

Petition under Anicle 226 of the Constitution of India is filed praying that
in the citcurstanoes stated in the affidavit Hed therewith, the a Gourt may
be pleased to issue a Writ of Mandamus or any other aporopriate Writ, Order
or Uyrection, declaring (a)the order passed u/s 148Afd} af the income Tar
Act, 798? dated 30.09.2083, bearing DIN and Notices
No ITBAVAST/F/148A/2022-23/1 05 1878970}, by the 1 Respondent, for the
assessment Year 2016 - 17. (bi.the notice issued u/s 148 of the Income Tax
Act, 1867, dated 30.06.2029, bearing DIN and Notice Na lTBAAST/S/148
_ 12022-25081 7O7TS8O), by the 1 Respondent, for the Assessment! Year
2018 ~ 1?

nrincines of natural justice apart fram being violative of Articles 14, 191 Ka)

*. as arbirary, egal, bad in law, volt-ab.initio, wielative of the

and 285 of the Constitulion of indla and Seco. 1484 of the Incorne Tay Act,

{981 and consequently set aside the same im the inferests of justice.

IA NO: 7 OF 2023:

Petition under Secon 75) of CPO is filed praying that in the
ircumsiances stated In the affidayi fled in support of ihe writ petition, the
High Court may be pleased in stay all further proceedings. including any
recovery, pursuant to the notice issued u/s 148 of the Income Tax Act, 1864,
dated 30.08.2023, bearing DIN and Notice No TBAIAST/QN48 (/k022-

Hon and the

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WIRTT PETITION NO: 28520 OF 2023

Between:

arguments of SLAW A Siva Kay

San

enkaia Swany,

Sie V

Somisatly

g Sreanivas Rae

sal

gOS nd op ae "z,
Godavari

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Respondents

amp, Jawaharial

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an Ne 401,

enfer, New Dell
Nehru Stadium, New Delhi - 14

High Court may

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{aSAG) of Ie incame Tax Act. 1994, dated 05.04.2082, bearing DIN and
Notice No. MOAZASTIF A 484/2022-235/1 0425093341), far the Assessment
Year 2015 - 18. and b.the notice issued by the Ist Respondent, u/s 148 of the
incame Tax Act, 180), dated O8.04.2022, bearing DIN and Notices No.
PEAVASTGA48 V20s2-23/77 04250850501}, for the Assessment Year 2018

S. as arbilrary, Hlegal. bad in law, wold-abinlio, violative of the orinciples of
tatural justice apart fram being vidlative of Aricies 14, 18(1ig) and 286 of the
Constiution of india and Sec. 1484 of the Incame Tax Act, T8617, and

consequently set aside the sarne in the interests of lushica.

IA NO: 1 OF 2023:

Petition under Section TS) of CROC is fled praying thal in the
circumstances stated in the affidayil fled in support of the writ petition, Ihe

High Court may be pieased to stey afl further groceedings, including any
recovery, pursuant to the notice Issued u's Sec 146 of the Income Tax Act

396%, dated 05.04. 2028, pearing ENN and Notice No.
ITBAVASTIGN 48 1/8022-23/1 083 ani }, for the Assesament Year 2078 -
18, pending disposal of WP No. 28820 of 2023, on the Ne of the High Coun.

The getiien coming an for hearing, upon perusing ihe Petition and the
affidavit fled in support thereof and the Order of fhe High Court dated
3Y.410.2025, SB118025, 181s 2025, 26.028 2084, 02.05 2044, TSOP £084,
29.07 2024, 05.08. 2024 & 19 O08. 2024 made herein and upon Aearng ihe
arguments of Sri AAA Siva Kartkeya Advocate for the Petitioner and of
SrA. Radha Krishna, Sanding Counsel for the Respondents.

WRIT PETITION NO: 28768 OF 2023

Between:

Ranga Reddy Bhimavaranu, S'a Rami Reddy Rfo 8-170, Kaza,

Mangalagin, Guntur, Andhra Pradesh.

Petitioner

AND

Ministry of

,
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Py

Respandants

y (Revenue

& WY, order

Aricie 228 ©

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Respondent, pending disnosal of WLPLNo. 29768 of 2083,

High Gourt.

The petiion coming on for hearing, upan perusing the Petition and the
affidavit flea in support thereof and the earlier order of the High Court
Gatedyy. 772023, W5428.2023, IOV S024, YRO2 2084 1108 2084,
22.06.2024 OS. 05.2084, 12.07. 2024, 29.07 2024, 08.08 3024 & 12.08.2024
made herein and unon hearing the arqurnents of SriJyothi Raina Anumolu
Advocate for the Petitioner and of Sri Vilhay Rumer Punna, Standing Counsel

for the Respondents.

WRIT PETITION NO: 29960 OF 2023
Sebvean:

Virgya Lakshmi Rakarla, W/o RSR Anianeyulu, Aged, 59 Years, §-185-1
Yhulluru, Gurviur, Andhra Pradesh 822237
Fettionar
AND

1. Union of India, Ihrough the Secretary, Department of Revenue, Ministry

of Finance, Govt. of india, North Block, New Delh 110004
é. Frincinal Cammissioner of incame Tax, Vuayawada NTR Qistrict
incarie Tax Officer, Ward 204), Guritur Guntur District

Resnondons

Patition under Article 228 of the Constitution of india is fled praying that
in ihe circumstances stated in the afficayl fled therewith, the High Court may
be pleased to issue @ wr, order or direction mare pariicuarly the one in the
nature of Wnt of Mancarnus dedtaring fhe impugned notice vide DIN and
Notice No. ITBAVAST/SN48 18022-22105 T1 581030) dated <5.00.2025

under Section (48 of the income Tax Act and the impugned Order bearing
THN and Notice No. (TEAYAST/F/ASA(2082-25/105 71875047}, dated

"e on cs ne a - a
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Act 1961, dated 04.04.2092.
TBAVASTISM48 [/2082-23/1042486226

, Hegel, Qad in law, v

gspondent, u/s 148 of the Incame

bearing OF

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of the princinias

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Consiffution of india & Sec. {484 af the Income Taw Act, T9814, and
corsequantly set aside the game in the interests of justice.
{& NO: 1 OF 2088

Petition under Section 181 CPC is Med praying that in the

recovery, pursuant fo the Agkice issued
dated O¢. 04 2082. bearmg ON and

onl TOR24OG 206

Get),

alidayit f

"ed in support thereaf and the
2. OF 2084.

and upon hearing the arguments of Sa

Petiioner and SrA Radhakrishna, Standing

WRIT PETITION NGO: S13 782 GF 2088

Rahwvean:

Venkata Raiencdra Sumar Reddy Rokhireddy,

ery

S? years, Goo Business, H. No, Article 226 of the Constitution of India is filed praying that
in the circumstances stated in the afiidavil fled therewith, Ihe High Court may
be pleased fo issue a Wnt of Mandamus or any other agpropriate Writ, Order

or Direction, declaring,

the 1° Respondent, u/s 148Afd} of the Income
Fax Act 388), dated 27.03.2023, bearing DIN and Notice No..
IT BAVAS TF 48As20e2-23/1 05 1387 O8ah, for the Assessment Year S015 <1%.
and

@. the order passed b

'ot,
Yeah

b. the notice issued by the 1° Respondent, ws 148 of the Income Tax
AS. 7967, dated 90.09.2083, bearnmg DIN and Nofice No.
ITBAIAST/Si148 V2082-23/105 18825030), for the Asseasment Year S016 -
Tf. arivtrary, Hiegal, bad in law, vold-ab-inio, violative of ihe principles of
natural justice apart from being violative of Articles 14, T8i1 Kg) and 265 of the
Consitudion of india and Seco. 148A of the Incorne Tax Act, 1961, and

consequently set aside the sare in the inferasis af justice

iA NOs TOP 2088

Vetitign under Sectioy 747 CRC is fed praying that in the

dec in Support of the writ oetiion, the

High Court may be pieased fo stay all further proceedings, cluding any

recovery, pursuant to the notice issued u/s 148 of the Income Tax Act, 196%,
dated 30.08.2028, hearing DIN and Notice Nac fTRA JASTISI48. 112022.
SAT OS TS8esgNt
the Wait Petiion Na. O1782 af 2023, on the ie of the High Court.

The pation coming an for hearing, upon perusing the Petition and the

§ s

atidavit fled in supcort thereof and the order of the _ Cau arder dated
TLP2 2025, 12.07 2084, 22.07 2024, 05.08 2084 & 12.08. 2024 made herein

and upan hearing the arguments of SLA VA Siva Karikeya Advocate for th

Patiioner and Sri.A.Radhakrishna, Standing Counsel for Respondents.

WRIT PETITION NO: 31808 OF 2028

SOhvean
Anuradha Adusumuil, DyYo. Mr M. Jenardhana Rac, aged S8 years, Occ
Housewife earning agricuiiural income, H. No. Plot no. 28, Vishais Durga
ee Green Lands Roads, Brundavan Colony, Viayawaca ~ S20 O10,
Andhra Prades

Petitioner
AND

The Incarnme Tay Officer, Ward 1. Nellore, Income Taw GOfine, S4-2-
4384 Floor, GT Road, Nellore - 524 GC41, Andhra Pradesh
2. The Fringimal Chief Cormmissianer of incame Tax, Andhra Pradesh and

signgana, Hyderabad Room No
*%

o£

a" Finer, 'B Block, LT. Tawers,

ey
weed, AC Guards, Hyderabad ~ 800 004, Tels

Lao

_ Assessment Unit, Income Tax Department, National e-Asseasment
Center, New Deihi, Room No. 404, 2° Floor, £-Ramn, Jawaharial
Nehru Stadium, New Osihi- 710 G03.

Respondents

Pelion under Article 226 of the Constitution of India is Med praying that
in the croumstances stated in the affidavit fled therewith, the High Court may
be pleased io issue a Writ of Mandamus or any other aporopriate Writ, Order
or Direction, deciaring the order passed by the 1° Respondent, ue 14GA(q) of
the Incame Tax Act, 7961, dated OF [8.2082 bearing EIN and Notice No.
PPRAVASTIF/ 148A e022 20) 4 PAZB AAS OS for the Assessment Year 2075 -16
AND the notice issued by the 1° Respondent, ule 148 of the Income Taw Act
TeT dated OF O46 2082, bearing DIN and Notice = No.
IBAVASTISMNS8 1/2028-SS 10426446320), for the Assessment Year 2018 ~-
16 arbdrary, ieqal, bad in law, volc-ab-iniio, violative of the princinlas of
natural justice apart from being violative af Anicies 14, 19¢7 hg) and 265 af the
Constitution of india AND Sec. 1484 of the Income Tax Act, 1861, and

consequently sel aside ihe same in the inferssis of justice

IANO: 4 OF 2023

Petition under Section (5) CPC is fled praying that in the
elraumstances stated in the affidavil fled in support of the wet petition, the
High Gourt may be pleased fo stay ail further praceedings, including any
recovery, pursuant to the notice issued u/s 148 of the Incorne Tax Act, 196%,
dated OF G4 S022, bearing CIN and Notice No. ITSAYAST/Q/148 1/20e¢-
23/1 O4284403211), for the Assessment Year 2015 -18, pending cieposal of
WP No. 31805 of 2025, on the fie of the Nigh Court.

The pelifion caring on for hearing, upon perusing the Petition and ihe

affidavit fled in suppert thereat and the order of the High Court order dated

"eed
fo
ee)
No
com
eo
on
a
ba)

PLAS 2028, 12.07 2084, 28.07 2088 & 1208. 2084 made herein
and upon hearing the arguments of SrA VA Siva Rartikeya Advocate for the
Safitioner and SriA. Radhakrishna, Standing Counsel for Respondents.

per

WRIT PETINON NO: S2086 OF 2029

Rohwerar:

Wis Sowiiya Rakani, O/o. Mr. Venkat Rao Rakani, aged 34 years,
Cec Business, 4. No OD. No. 31-73-8349 F, flat No. O 1, RVR Camplex, Gap.

codes Soddharth, Vdayawada - S20 O10, Andhra Pradesh.
.. Pettioner
AND
{, The Income Tax Officer Ward, 301), Viayawada, C R Bullding, 1° Floor

Annex, MG Road, Viayawada - 520 008, Andhra Pradesh

The Fingal Chie' Coninissinner of Incame Tas, Andhra Pradesh and

ae ek

Telangana, Hyderabad Room Neo. 9° Floor, B Sinck, | T Towers,

922,
TWO-2-9, AC Guards, Hyderabad - S00 004. Telangana
3. Assessment Link, Income Tax Oepariment, National a-Asseasment
Center, New Defhi, Room Ne. 401, 2° Floor, E-Rarp, Jawaharlal
Nehru Stadium, New Dethi-~ 170 003
o Mesnondanrts

Petition under Anicie £28 of the Canstiution of india is filed praying that

7
in the circumtances stated in the afidaw!l Ned therewith, fhe High Court may

be pieased fo issue a Writ of Mandamus or any other aporogriate Wit, Order

athe order passed by the 1" Respondent, u/s (48Aic) of the Income
Fax Am, 7987, dated 16.04.2088. beanng DIN and Natice

No MSAIAS TIF P48 AS20822 2S TOS 2 FOS 20704}, for the Asseasment Year S015

b.the notice issued by the 1% Respondent, ws 148 of the Income Tax
Si. dated 16.04.8022. bearing OYN and Notice No.

4
PY BAVTASTISMSS T/2029-33/ 10497 S458 x1}, for the Assessment Year 2018 -

as arbitrary, legal, bad In law, void-ab-initio, violative of the principles
of natural justice, apart from being violative of Articles 14. 19(1 Ng} and 288 of
the Constitution of india and See 1484 of the Incorne Tax Act, (964, and to

consequently set aside the same in the inferasts of justios:

IA NO: 1 OF 2023:

Pelion under Section 767 CFC is fled praying that in the
aircumstances stated in the afidavit fled In support of the writ petition, the
High Court may be pleased fo stay all further proceedings, including any
recovery, pursuant to the note msued ufs 146 of {he Income Tax Act, 1964,
dated 16.04.2022, bearing DIN and Notice Ne ENE NES a
af TOh27 54S 98/4), far the Assessment Year 2018 - 16, pending disposal of
WP No 20568 of 2023, on the file of fhe Nigh Court.

The pettion coming on for hearing, upon perusing the Petiion and the
affidavit fied in support thereof and the orders of the High Court dated:
112.2023, TOT 2008 WOe 2024, O6.0S 2084, ZO. OS 2024, 93.08 2024,
W2.OF 2084, S007 2024, 05.08.2024 & 12.08 2024 meade herein and upon
hearing the arguments of Sd AV A Siva Kariikeya, Advocate for the Reiitio
(hrough virtual mode} and Sri A.Radhea Krishna, Standing Counsel! for the

Respondents.

WP NO: 32074 OF £069

Spariek Ceramics India Limited, Read. OW Narsingapuram Mitte Palem
Mandragit Taluk, Chitiogr, Andhra Pradesh-S1? 102. Reo. by ts Authorized
Signatory, T. Mani

sw PetHoner

seeds
"

Tre Adddional Joi Depuly Assistant Comrressionar of Income Tar,
Nehonal Face jess/E-Agsessmant Gente, Oethi incorne Tax

Departmen! Delhi, Finar, E-Ramp, Jawaharial Nehru Stadium

&. The Frincinal Chief Canrussioner of noorne Tex, National E-
Assessment Centre, Income Tax Department, Gehl, 2° Floor, E-Rarng,
Jawaharlal Nehru Sfadim, Oeihi 110 O08

3. The Gertraf Board of Direct Taxes, Represented by its Chairman,
Department of Revenue, Ministry of Finanos, Govt. of India, North
Rock, New Delhi 170 00%

4. Assistant! Commissioner of Income Tax, Cirele 1(7) Tinupat, Andhra

&. Union of india, through ihe Secretary, Department of Revenue, Ministry
of Finance, Govi, of India North Black, New Delhi 110004

. Respondents

ra
Ni

Petifion under Anicie 228 of the Consttution of india is fied praying that

in the circumstances stated in the affidavil fled therewith, the High Court may

© pisased fo issues a writ, order or dirsction more particularly ane in the
nature of Wil of Mandamus declaring the Assessment Order vide DIN
No TTRACAS TSA a 7/202 3-24 TOSBSeS YOoCT) dated SOQ.G9 2083, passed by
the Respandert No.t far ine AY 2074-15 as being in violation of the nrincigies
of natural justice, onfravention of the srovisians of the income Tax Ast,

TSG), arbitrary and unreasonable, besides being violative of Ihe Petitions

et
bad

righis guaranteed under Articles 14 and 190){g} of the Constitulion of india,
and cansequently set aside the sarne:

IA NO: 1 OF 2023:

Pelion under Section 181 CPO is fled praying that in the
circumstances stated In the affidavit fled In support of the writ petition, the
High Court may be pleased fo stay the operation of the Imougned Order vide
DIN Noa lTBAVAST/SO47/2023-S4 MOSQSSSTSS (1) dated 30.09.9025,
indluding Demand Notics vide [IN & Notiee No: [TBA JAST/S/1S6023-
2M TOSSheS 7S} dated SO.O9.20¢9 fOemand Notice'} and Notices of
Fenally Nos. [TBA (/PNL (S$ 879A Ne} 025-24/1 05888878 iia dated
30.08.2023 (Penalty Notices'), pending disposal of WP. No 38074 of 2023, on
the fle of fhe High Court

The peliion coming on for hearing, upon perusing the Petition and the
atidavil fled in support thereof and ihe Order of the High Coun, dated
W 122028, TOT. 2024, 12.02.2024, 77.03.2084, O2.04 2088, 03.04. 2024.
Oe.07 2024. 12.07 2024, 05.08.2026 & 1206 2024 made Aerein ang upon
hearing the argumenis of MsJyothi Raina Anumolu, learned counsel,
representing Sr Challa Gunaranian, Advocate for the Feliioners and Snr

Vihbay K.Punna, Standing Coursel for the Respondent Nos. 1, 2 & 4.

WRIT PETITION NO: S247 7 OF 2023

Setween:
Mis Spartek Ceramics india Limited, Regd. OF Narsingapuram Mila Palem
Mandragiti Taluk, Chitteor, Andhra Pradesh-S17 102. Rep. by iis Authorized
Signatery, T. Mani.

.. Patitioner

"ass

AND
4. The Additional Joint Deputy Assistant Gonimissigner of Incame Tax, of
income Tax, National Faceless/E-Assessrnent Cantre, Osihi, income
Tax Deparimen{, Delhi, 2°° Floor, E-Ramp, Jawaharial Nehru Stadium,

The Princinal Chief Commissioner of Income Tax, National E-

Assessment Cantre, Income Tax Department, Gehl, 3°? Floor, E-Rara,
Jawaharial Nehru Stadium, Delhi. 170 O08

3. The Central Board of Direct Taxes, Represented by ifs Chairman,
Department of Revenue, Ministry of Finance, Govt. of india, North
Riock, New Delhi 110 O08

4. Assistant Cammissioner of income Tax, Girdle 101) Tirupati, Andhra

Linfon of india, through the Secretary, Department of Ravenus, Ministry
ef Finance, Gow. of india, North Block, Naw Oaihii 10004
_ Rasnondants

oat

Petition under Article 228 of the Constitut

ian of India is fled praying that

in the circumstances stated in the affidawl Ned therewith, the High Court may

be pleased fo issue @ writ, order or direction more paricularly one in the
naiure of Witt of Mandamus decianng the Assessment Order vide DIN No,
TRAIASTISN AY:

Respondent No.t for the AY 2077-18 @s being in violation of the principles of
' A

natural justies, in contravention of fhe sravisians of fhe incorre Tax Act, 1984,

arivary and unreasonabia, besides being violative of the Petitioners nights

guaranteed under Anicies 14 and TO CTNg) of the Constitution of india, and

cansequeniiy set aside ihe same:

IA NG: 1 OF 2023:

Petiion under Seclion 751 CPC is filed praying fhat in the
circumeiances stated in the affidayil fled in support of the writ peilion, the
High Court may be oleased fo issue a writ, order or direction more carticularly
one in the nature of Writ of Mandamus declaring the Assesament Order vide
DIN No. TBAIAST/SN47/2023-24 1 O86888860(1) dated 30.08.2023, passed
by the Respondent No.i for ihe AY 2017-18 as being in violation of the
oningigies of netural justice, in c cortraventi ion of the provisions of fhe Income
Tax Act, 1967, arblirary and unreasonable, besides being violative of the
Retitioners' oghis guaranteed under Articles 14 and T&1vg} of the
Gansitufion of india, and consequently set aside the same, pending disoosal
of WP No. S2177 of 2023, on the fle of the High Court.

The peiicn caming on for hearing, upon perusing the Petition and the
afidavid Ried in support thereof and the earlier Order of the High Court dated.
PAIN. 2028, T1071 2024, 12.02 2084, P1OS.2024, 02.04 2024, 30.04. 2024.
O2.07 2028, 12.07 £024, 20.07 2024, O5.08. 2026 & 12.08 2024 made herein
and upon hearing Ihe arguments of Ms. Jyothi Raina Anumolu, learned
counsel representing Sr Challa Gunaranian, Advocate for the Petitioner and

Sr Vihay K. Punna, Standing Counsel for fhe Respondent Nos.7, 2 & 4.

WRIT PETITION NO: 3277S OF 2023

Between:
Wis. Spartek Ceramics India Limited. Regd. OY Narsingapuram Mitta Falem
Mandragit Taluk, Chittoor, Andhra Pracdesh-81? 102, Ren. by iis Authored
aignatory, 7. Mani

Petitioner

AND
}, The Additional Aiginy Denuty Assistant Gommussioner of Incorie Tax
Nationaf Faceless/E.Assessrment Centre, Delhi incerne Tax
Department, Defhi, Floor, E-Ramp, Jawaharal Nehru Stadium, Delhi-
TTOOS:.

2. The FPrincisal Chief Commissioner of incame Tax, Netional E-

Assessment Centre, Incorne Tax Gepartment, Delhi, 2° Floor, &-Rarng,
turn, Defhi- 110 O09

The Cental Soard of Drect Taxes, Represented by fs Chairman,

N Sa hex a we
Jawahsral Nehru Stad

had

Geoariment of Revenue, Ministry of Finance, Govt of india. North

Sleck, New Deihi 170 004

erg

act

4. Assistant Commissioner of incame Tax, Oireie 1¢1) 4

rupall, Andara
Pradesh
8. Union of india, through the Secretary, Denariment of Revenues, Ministry
of Finance, Gavi. of india, Narths Block, New Oath) TOO
. Respondents

yoy

Batition under Articia 228 of the Constitution of India is Med praying that
in the circumstances slated in the afficayil fled therewith, ihe High Court
be pleased fo Issues @ wri, order or direction more paniculanly one in the
mature of Writ of Mandamus deciaring fhe Assessment Order vide ON
No. TBAMAS TSH F/20e83-24/ 1 0588888257) dated SUO8. 2083, passed by the

Raspondant Noo? for ie AY 2016-1 as Seing in violation af {he princinigs o

norte

natural justiog, in contravention of the gravisions of the Income Tax Act, 1994,

arbifvary ard unreasonable, besides being violative af ihe Fettioners nights

aapd'
A

guaraniped under Articles 14 and T&¢1}ig) of the Consiitdion of India, and

consequently set asicie the same:

ores
ae

IANO: 1 OF 2023:

Fetiion under Section 1787 CPC is fled praying that in the
circumstances stated in the affidavit fied in support of the writ petition, the
High Court may be pleased to stay the oneration of the impugned Order vide
DIN No TBAAST/SN47/2023-24/ 1 OS0088825(1) dated 30.09.2025, including
Demand Nofice vide OM & Notice No fTBAVAST/S/1Seo023-
SA OSSSSSaZ8(1}) dated 30.09 2098 COemand Nollce'} and notiess of
penally Nos ITBAVPNLIS/27 11 Ne) 2028-24/ 105888883111) dated 30.08.2028
*Penally Nofices'}, pending disposal of WR No 32478 of 2023, on the fis of
the High Court.

The petiion coming on for hearing, upon perusing the Petition and the
affidavit fled in support thereof and the earlier Order of the High Gourt dated.
TA 1S 2028, ee 2.02. 2024, 11.03. 2024, 02.04.2084, 30.04. 2084,
OZ.07 2024, 12.07 2084, 24.07 S024, OS OS 2084 & 12.08.2084 made herein
and upon heating the arguments of Ms. Jyothi Raina Anumolu, learned

counsel representing Sri Chala Sunaranjan Advocate for the Petitioner and

ar Vuhay K. Punna, Standing Gounsel for the Respondent Nas 1, 2 & 4.

WRIT PETITION NG: 32786 OF 2028

Selween:
Ws Spartak Ceramics india Limited, Read O8: Narsingapuram Mite Ralem |
Mancdragii Taluk, Chitioar, Andhra Pradesh-O17 102. Rep. by ite Authorized
Signatory, T. Mant
. Petitioner
AND

1. The Additonal Moin' Deputy? Assistant Commissioner af incame Tax,

National Faceless/E-Agssessmert Centre, Oeihl, income Tar

5 sey an gy Mom Sa: Agog - . Ey Say dey ewe oN x Sy en
Japariment, Delhi, S°° Floor, E-Rarmp, Jawaharial Nehru Stadium,

2. The Prinwmal Chief Corwrissioner of fncome Tax, National &-

Assessment Cantre, income Tax Qspanment, Delhi, 2°" Fimar, E-~Ramp,

um, Delhid

TO O03

Jawaherial Nehru Siedi

Sa9

he Central Board of Direct Tawes, Represented Sy Rs Charman,

Deoariment of Revenue, Ministry of Finance, Gavi of india, North
Riock, New Delhi 110 G04

4 Assistant Commissioner of Income Tax, Circle 169) Tirupati, Andhra

§. Union of India, through the Secretary, Department of Revenue Ministry
of Finance, Govt. of India North Block, New Deih- 1 T0004

Respondents

Patition under Arichs 228 of fhe Consifutian of india is fied praying thal

in the clroummptances stated in the afidayl Ned therewith, the High Court may
Se oleased fo issue a wnt, order or directian more particularly one in the
TSAIAS TS 47 20eS.24 AQSSS8SSSa 7) dated JO.08 2083, sagsed by the

Respondant No.1 for fhe AY 2015-16 as being im wolation of ihe grincigies of

nature of Witt of Mandamus declaring the Assessment Order vide DIN No.

natural fusing, in contravention of the pravisions of the Income Tax Act, 1984,

arbiirary and urreasanable, besides being viniative of the Pettionsrs' nights

guaraniged under Anicies 14 and TQ¢1vg) of the Constiution of india, and

noriseqduently sel aside the same:

fA NOs 1 OF S028:

Patiion order Section TS? CPO m Ned praying fhat jn fhe
eiroumsiances slated in the affiday! fled in support of ihe writ pefition, te
Nigh Court may be pleased to stay ihe operation af ihe imougned Order vide

DIN No TRAMAS TIS 14 7/2025- 24/1 08008389 7) dated QOO8 2025. moluding

Demand Notice vide DIN and Notice No. [TBA sASTIS56/2023-
SAT OSOSS8898C } dated 20.09.2028 (Demand Notice.) and notices of penalty
Nos. ITBA /PNL IS (274 (4) (co) (2023-24 MOSSAS8S02(1} dated 30.08.2083

Penalty Notices, pending disposal of WP.No 22186 of 2023, an the fle of the
Hi h Court,

The petition coring on for hearing, upon perusing the Petiion and the
affdawil filed in support thereof and the earlier Order of the High Court dated,
(ANTS 023, TOL 2024, 12.02 2024, 11.03.8024, 02.04.9024, 30.04. 2024,
O2.0OF 2024, 12.07 20284, 29.07 2024, O8. 08.2024 & 12.08. 20204 made herein
upon Aearing the arguments of Ms Jyothi Raina Anumolu, learned counsel,
representing Sd Challa Gunaranjan, Advocate for the Petitioner and Sri Vijhay
&. Funna, Standing Counsel for the respandent Nos.7, 2&4.

WRIT PETITION NO: 32364 OF 202
Between:
Mis Vilayaoradatha Agro Industries, 6-06, Gadavanru, Godavapur, Mankpadu

Mandal, Krishna - 827 195, Andhra Pradesh, Represented by is Manading
Partner, Mr. Rama Krishna Yalamanchil, Sio Mr. Ranga Rao Yalamanchl.
Pattioner
AND
1. The Income Tax Officer - ward $3) Vilayawada, O R Bulking, 1" Floor,
Annex, MiG Road, Vieyawacda, Andhra Fradesh - 520 008

bige

. The Principal Chief Commissioner of Income Tax, Andhra Pradesh and
Telangana, Hyderabad Roars No: 922, 9° Floor, '8' Block, |. T Towers,
10-2-3, AC Guards, Hyderabad ~ 500 004, Telangana.

3. Assessment Uni, income Tax Department, National s-Assessment

Center, New Delhi, Roam Ne: 401, 2 Floor, E-Ramp, Jawaharla

Nehru Stadium, New Dsihi- 710 O03.

. Respondents

Peftion under Articie <26 of the Canstiution of India is fled praying that
in the cirourmetances stated in the afidavil Sled therewith, the High Court may

be pleased fo issue a Wri of Mandamus or any offer appropriate Writ, Order

Nespondent, us 145A of the Incame

Vax Aet, WO! Neted O68 OC 2022, bearing CIN and Notice

b. the notice issued by the 1° Respondent, ue 148 of the Incarne Taw
Aci 7881, dated G8.0¢ 8022 Searing OXN and Notice No
MBAIAS TSN 48 1/2028 -S 0/9 08 2548 FOL

ae
we,
a
pone
£%
§

Assessment Year SO S18:

as arbitrary, fiegal, bad In law, vokab-initio, violative ¢

&
of natural fustice apart fram being violative of Aricies 14, TSit ka}

the Conatifution of india & Sec. 148A of the Income Tax Act, 128

canseaquenty set aside the Sanne in ihe inferesis of fustice:

fA NOs T OF 2083:

oN es ro
£

Petition under Section T8) CRC is Ned praying thaf in the
sircumatances Stated in fhe affidawil fled in sugpert af the writ gefition, the

High Court may be pleased fo stay all further procee MNS, neuen any

income Yar Act, eh dated DORE nearing DIN and Notles
far the Assessment Year

2075 . 18, pending disposal af WP No 2464 of 2023, on the fie of the High

te
me
wore
ge
al
"ey
ce5i
"4
wh
Lm
CG
i
sett
£3
os
ee)
a
NA
ips
a
2
P
ee
Sm
tx
wong
£9
SE 3
oe

The pellion coming on for hearing, upon gerusing the Pelion and the

afidaytt Tied in support ihersef a

ang the earlier order of fhe High Court

datediSi2 2028S, 22022024, 4.03. 2004 OLOT 2084, 12.07 2024.
SG.07 2024, 05.08.2024 & 12.08 2024 made herein and upon hearin ig the

arguments of Sr AVA Siva Kartkeya, Advocate for the Pati fianer and Sn

"ane

A Radha Krishna, Standing Counsel for the Resnondants.

WRIT PETITION NO: 92386 OF 2023

Between:

Mr. Venkata Konda Reddy Bandi, Sfo. Mr. Rama Chandra Reddy, aged 52
years, Oc: Business, H.No.11-4-136/1, 2 Line, Rajas Garden, Guntur ~ 58¢
004, Andhra Pradesh.

. Petitioner
AND

i. The Income Tax Officer - Ward 1(1), Guntur, C R Bulldings, Kannavari
Thota, Gurtur- S23 007, Andhra Pradesh

2. The Principal Chief Commissioner of Income Tax, Andhra Pradesh and
Telangana, Hyderabed, Room No, 922, 9° Floor, 'BY Block, 1. T. Towers,
0-2-3, AC Guards, ees - $00 004. Telangana.

3. Agsesament Unk, . imoame Tax Department, National sAsseasment
Center, New Dethi, Roorn No. 401, 2° Finer, £ c-Ramp, Jawaharlal
Nehru Stadium, New Delhi. 170 003.

» aspandents

Petition under Ariicie 226 of the Constitution of India is ed praying that
in the circumstances stated in the afin fled therewith, the High Court may
be pleased fo issue a Writ of Mandarnus or any other appropriate Writ, Order
or Direction, deciaring.

a. the order passed by the 1" Respondent, ws 148A(c} of the Incame
Tax Act, 1961, dafied 34.00.2029, bearing DIN and Notice
No ITBAYASTIF/148A/2022-23/105 124682004}, for the Assessment Year 2018
TF, &

bs. the motice d by the T° Reseondent, us 148 of the Income Tar
Act 1884 dated S4.03.2082, bearing EEN and Notices
No ITBAIASTISN 48 US02S-Sa/ TOS 2F28aai 7), for the Assessment Year

arbitrary, Glegal, bad in law, vold-ab-inifie, vidiative of ihe princigies of

natural justice apart fram Oeing violative of Aricies 14, 1907 Ng) and 285 of the

corstiiiion of india & Sec. T48A of the Income Tax Act, TQOt, and
fe:

carmeguently set aside the same in the Inferesis of justice:

iA NO: 1 OF 2025:

Setifion under Section 751) CRC is fied praying thei ino the

clrcumsiances stated in the affidawil Hed in support of {he writ sefition. the

Nigh Court may be ewe fs stay all further proceed ings, including any

dated 34.03.2028, beanng OYN ane Notice No [TBAYASTIQOMN4S (/2oge-
2a(OS127 289901), for the Assessment Year 2076 -17, pending disposal of

WP No 32968 of 2023, an the fle of the Nigh Court.

The pefdion coming on for hearing, upon perusing the Pelion and the

afiidavil fed in support thereof and the earer order of {he High Court dated

WS 20L8, 2202 2088, TOS S0R4, OS QS ZOR8, TOY 20S, ZO0F 2028,

OS 08.2084 & 12.08 2024 made herein anc upan Hearing the arguments of Sr
AMV A Siva Karikeya, Advocate for the Peliigner and Sc.A.Radha Krishna,
SMancing Counsel for the Respondents.

WRIT PETITION NO: 323568 OF 2022

Sehveen:

Vie Venkata Koncda Reddy Bandi, Sfo. Mr Sama Chandra Reddy, aged 52
years, Goce: Business, H.Noo 11-4-186", 2 Lins, Ralas Garden, Guntur - S89
007, Andhra Pradesh.

_, Patitioner's
AND
1. The income Tax Officer ~ Ward 1(1), Guntur, O R Buildings, Kannavari
Thota, Guntur - 822 O04, Andhra Pradesh
é. The Principal Chief Carmmissioner of Incorne Tax, Andhra Pradesh and
Telangana, Hyderabad Room No. 822, 8" Fleer, B Block, LT Towers,
70-2-3, AC Guards, Hyderabad - 800 004, Telangana,

_ Assessment Uni. Incame Tax Department, National e-Assessrnent

Ost

Genter, New Delhi, Room Ne 401, 2° Floor, E-Ramp, Jawaharlal Nehru
Stadium, New Delhi - 110 G03.

Respondents

Petition under Article 226 of the Constitution of India is Med praying that
in Ihe circurristances siated in the affidavit fled therewith, the High Court may
be pleased may be pleased fo issue a Writ of Mandamus or any other

approoriate Wink, Orcier or Direction, declaring:

a. the order oassead by the 1" Respondent, u/s 145A ic) of the Income Tax
Ast, 981, dated 06.04.2082, hearing BIN and Notice No:
ITBAIAS TIP 48A/2022-23/ 1 04256031311}, for the Assessment Year
S015 -18:&

b. the notice issued by the 1° Respondent, us 148 of the Income Tax Act,
VOat dated O6.04 2028, bearing THN and Notice
NoITBAYASTISN4& TS022-23/ 10425623430} for the Assessment

Year S015 -18:

arhirary, diegal, bad in law, voic-ab-initio, violative of Ihe principles of
natural justice apart from being violative of Ariicies 74, 19(1g) and 265
af the Caristiution of india & Sac. 1484 of the incorne Tar Act, 1984,

ard consequently sel aside the same in the interests of justice

cad
eit

iA NO: 3 OF 2023

Petition under Section TS1 CPC is fed graying that in the

crcumstances stafed In the affidave fled in support of the writ peliticn, the

Nigh Court may be oleased to stay af further proces

dings. including any
recovery, pursuant fo fhe notice Issued u/s 146 of the Income Tax Act T8684,
dated Q0.0¢ 2082, bearmg OIN anc Notice No. FTBAJAST/S 48 V/e022-
2S 1OS2862345E4}, for the Assessment Year 2075-18, pending disposal of

WLP No. SS S68 of 2063, on the fle of {he High Court,

rhe oetiion coryng on for hearing, upon perusing the Peliion and the
affidavit fled in support thereaf and the earlier order of the High Court
dated (ese 2088, e208 20848. MOS 2086 OS .08 208e {2.07 2084,
28.07 2024 08.08.2024 & TOR 20S made herein and upon hearing the

arguments of SrLA. VIA Siva Rartikeya, Advorate for the Psttioner and of Sri

A. Radha Krishna, Standing Counsel for the Respondents.

WRIT PETITION NG: 32486 OF 2028

ae
ifs
2)
<
2
ade,

Wis. YThiruvengalaguram Weavers Co Froduction and Sais
Limited, Tiruvengelapuram, Badvel Mandal. Cuddanah District - S18 S862.
Andhra Pradesh. Represented by Hs President, Mr. Rolcherla Ramaish,
Sig. My. Policherla Venkela Subbaiah
Petlionern's
AND
{. The Income Tax Officer, Ward -1, Nacana, incarme Tax Office
Cuddanah - 819 O07, Andhra Pradesh
&. The Principal Commissioner of Income Tax, Tirupati, 1" Floor, Aayabker

Bhavan, KT Road Tirupati. 517 S07, Andhra Pradesh.

Lae

3. Assessment Unit, Income Tax Depariment, National a-Asscasment
Center, New Delhi, Room No 401, 2°° Floor, E-Ramp, Jawaharlal Nehru
Stadium, New Delhi - 110 003
Respondents
Patition under Article 226 of the Constitution of India is fled praying that
in ihe circumstances stated In the affidavit fled therewith, the High Court ray
be pisased fo issue a Writ of Mandarnus or any other appropriate Writ, Order
or Cirection, declaring.

a. the order passed by the 1" Respondent, u/s 148A(d) of the Income
Tax Ast 1861, dafed 6.042023 bearing SIN and Notice
No PT DAVAS TF TSS A/202 2-28) 10428 982074}, for the Assessment Year 2018
"12. and

b. the notice issued by the 1 Ressondent, a's 148 of the Income Tax
Act 796%, dated 04.04.2022, bearing OIN and Notice No..
NBAVAST/SM48 T/2028-23 1 0424982 56(1}, for the Assessment Year 2018 -
1.

s arbifrary, legal, bad in lew, voic-ab-iniio, violative of the orincipies
of natural justice apart from being vidlative of Anicies 14, 101g) and 285 of
the Constitution of india & Sec. 1454 of the income Tax Act, 7891, and

consequently set aside the sare in the nieresis of justice
IANO: 1 OF 2023

Pattion under Section TS) CRC is fied praying that in the
circumstances stated in the affidayit fed in sumpart of ihe wri oettion, the
High Court may be pleased to siay all further proceedings, including any
recovery, pursuant fo the nolios issued by the 1" Ressondent, u/s 148 of the
income Fax Act, T9871, dated 04.04 2022 bearing DIN ang Notice Nou

ITBAVASTISN4S (2022-89) TOS 249625001), far the Assessment Year 2018 ~
49. pending disposal of WLP_No. 82488 of 2089, on the fe of the High Coun,

The petition coming on for hearing, upon perusing he Petition and ihe
affidavit fled in support thereof and the earlier order of the High Court
dafadii8. 12.8028, 83.08.2086, O8 OS 8024 TSOP S024, 28.07 S024,
OS. 08.2024 & 12.08.2024 made Rerain and upon anne the arguinenis of
SAV. ASiva Kariikeya Advecate for the Fettioner and of SrA. Racha

"rishna Advocate for the Respanden! Nos.7 fo 3.

WRIT PETITION NO: 32489 OF 2023

Salween:
Mr. Meciseiiy Venkaleswara Rao, sia Mr 6M. Kofeshwara Rag, aged 8 years,
Gio Business, KH. No. 2-89, Chafivencdranaisny'}, Rankinadu, Krishna District
~ 80 OF 0, Andhra Pradesh
Pattioner
AND
1. The Income Tax Officer, Ward 29), Viievawada, C R Buliding, 1° Floor

Annex, MS Road, Viayawada - 2240 Q02, Andhra Pradesh.

@. The Princigal Commissioner of Incame Tax, Vieyawada, D. No. 40.6.
15, SACR. Biase, Siddhartha Public School Road, Moghalrajnuram,

Vileyawada - 820 O10, Andhra Pradesh.

S. Asseasment Uni, income Tax Deparment, National @Asseassment
Center, New Delhi Room No. 407, 2° Floor, E-Ramo, Jawaharlal
Nehru Siedium, New Oelhi- 770 008

Respondents

Petition under Artide 228 of ts Constitution of India is fled praying that

in fhe circumstances stated in the affidavit fled herewith, fhe Nigh Court may

hee
lat

be pleased to issue a Writ of Mandamus or any other appropriate Writ, Order
or Direction, declaring.

a. the order passed by the 1° Respondent, u's 14S8Aic) of the Income
Tax Act 7861, dated 08.04.2028, bearing DIN and Notice No.
IT BAVASTIF/ASAIZ022-2 3) 1 O42H64608' 1}, for the Assessment Year 2018 -
TQ. and b. the notice issued by the Ist Respondent, u/s 148 of the income Tax
Act, 1881, dated 08.04.2022. bearing DIN and Notte Na,
SAAS TION4® V/2082-25 4 08268847211), for the Assessment Year S018 -
y

£04

arbirary, Hlegal, bad In law, void-ab-initie, violative of the principles of
natural justice apart fram being violative of Articles 14, 19(1 Ng} and 985 of the
Cangifution of India and Sec. 148A of the Incarne Tax Act, 1984, and
consequently sel aside the same in the inferests of justice.
iA NO: 7 OF 2023

Feition under Section 151 CPC is fled praying that in. the
circumstances Siated in the affidawl fied in support of the whl petition, ihe
High Court may be pleased io stay all further proceedings. including any
recovery, curguani fo the notice issued u/f 748 Of the Incame Tax Act, 1967,
dated 06.04.202s. bearing DIN and Notice No TTBAVAST/S/148 1/202s-
Sa 1OS 286847214), for the Assessrnent Year 2078 -19, pending disnosal of
WLP No. 22489 of 2023, on the file of fhe High Court.

The geiition caming an for hearing, upon perusing the Feltian and ihe
afiidavil fiisd in support thereof ard the Order of the High Court, dated
WS 8023, 22.02 2024, O2.08 2024, 12.07 2084, 29.07 2024, OS. OS 20284 &
12.08.2024 made herein and upon hearing fhe arguments of Sa AVA Siva
Kartkeya Advocate for the Petitioner and of SrA Radha Krishna, Standing
Gounsel for Respondent Nas.7 fo 3.

WRIT PETITION NG: 32740 OF 2029
Sohweean:
Manne Venkaieawaera Rac, Sfo Late MO

x, Gokhale, Aged about S57, Rio 4.38.
}. Subbaraoge!, Tadenafliqudem, Andhra Pradesh - 8341704

Petitioner
AND

4. Union of India, through the Secretary, Department of Revenue, Ministry

of Finance, Govt. of Indie North Block, New Oeth TTOQ04

BS
aa
os
2
3
ae

ingiog! Commissioner of income Tax, Vishakanatnam -1
3, The doi Gammissioner of income Tax, Ralamahendravaram Range,

Ralamahendravaran

4. The Income Tax Officer, Wared-1, Tadepaligqudam
Respondents
Peltion under Aricie 226 of fhe Constitution of India is fled praying that

in the croumsiances stated in fhe afficayit Ned therewith, the High Court may
he plisased fo Issue a Writ ar Order or Direction with more particularly in the
rafure of a Writ of Mandamus deciaring the Stay Order bearing No.
ITBACOMIFS( F/2083-24/1 0588252844) dated 11.12.2023 passed by the 2°

fespondent to the exten! of granting Say by imposing condition of payment of

coc)

20 percent fax deriancd, amounting fo Rs. "45 47,7208 without providing any
reasons and without considering the getiioners stay application, pending
appeal before the 3° Respondent and contrary to instruction No.1914,
P No 40/72/93 POC dated 02-12-7983 as amended fram time fo time as
arbitrary, Heal, colourable exercise af pawer and canfrary to the grovisions of
the Incorme Tax Act, 1867 (hereinafter the IT Act) apart from being Wolative of
the fundamental tghis qusranteed fo {he Peltioner under Ariicies T4, To and
=i of the Constitulion of india and consequently set aside the same. and fo

arant stay of collection of fax demand of Rs. 74.88 S82) vide dernand naticse

bearing ITBASAST/S/196/208 3- 2a 08943 F8P%150)) dated 25.05. 2023 passed

by the 4° Respondent, without { imposdion of ary conditions.

IA NO: 4 OF 2023

Petition under Section 157 CPC is filed praying thaf in the
circumstances stated in the afidavit fled in support of the wrt petition, the
High Court may be pleased to direct the 4° Respondent not to take any
cosrtive signs pursuant to Assessment Order bearing [TRAVASTIS47/2083-
24/1 0537786 18(1) dated 25-05-2023 and consequent demand notice bearing
ITBAIAST/Si1S6/2023-24 AOS3TT8TIG C1) dated 25.05 2083 passed ve the
4° Respondent, pending disposal of the Writ Petition No 38740 of 2023.
the fe of the High Court.

The petition coming on for hearing, upon perusing the Petiion and the
affidavit fled in Suppor thereof and the earlier Order of the High Court
dh20. 12. 2025, OT. OF 2044, 12.07 2026, S907 2024, OF NE 2084 & 12.08 2024
made herein and upon hearing the arqurnents of Ms Jyathi Ratna Anumolu
appearing for Sr.Chaila Gunaranian Advacate for the Petitioner, Sn. A Radha

Krishna (Central Government Counsel) for Respondents,

WRIT PETITION NO: 33047 OF 2029

Setween:

Mr Rama Krishna Yalamanchil, Sio Mr. Ranga Rao Yalamanchil, aged $3
years, Occ Business, H. No.G-G5, Post Office Road, Gadavarry, Kankinady,

Viayawada - 521151, Andhra Pracesh
Patitioners
AND
{. The Income Tax Offiner, - Ward 263), Vlayawada, C BR Bulcing, 1st
Floor Annex, MG Road, Vieyawade - 220 608, Andhra Pradesh

2. The Principal Chief Commissioner of Income Tax, Andhra Pradesh and
Telangana, Hyderabad Roar No. Ose, 9" Figar, B Block, LT Towers,

1O-9-8, AC Guards, Hyderabad - 800 004, Telangana

Assessment Unk, incorre Tax Denartment, National eAssessment
anier, New Delh ym No. 401, 2°. Finor, E-Ramp, Jawaharlal
Nehru Stadium, New Oelhi - 710 008
Respondents

Patition ander Aricie 275 of the Cansifulion of Inds:

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Hs
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oe
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4
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al
603
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in the circumstances stated in the affidavit fled therewith, the High Court may

be please fo issue a Wirt of Mancarnus or any offer appropriate Writ, Oreier

i
we
£4
mn
ee
ee
Bem
1g
3h
B
pee
ha

y the 1 Respondent, u/s 148,A(c) af the Incame Tax

3;
A
£3
ers,
th.
@
xy
a
a
ws
te
bette
i?

Ack, £964, dated 22.08.2023. Searmg DIN and Notice No.

ITBAIAS TIF 4842 022-231 08 TO4a7480), for the Agsasamant Year

Act, 9s dated 31.02.2088, bearing DIN and Notices No,
ITBATAST/SA48 Ne02s-S2/ 1081051858). for the Assessment Year

SOV8 ~17 arbtrary, Segal, bad in law, voic-ab-iniic, violative of the

b. the notices issued by Ihe T° Respondent, u's 148 of the incorne Tax
4,

mringipies of natural justice apart from being wolative of Articies 14,
WWa} and 285 of the Constitution of India and Sea. 1484 of the
imome Tax Act, 1861, and consequently set ascie the same in ihe

Interests of lustice.

IANO: 1 OF 2023

Patiion under Section (81 CRC is Med praying thef in the

circumstances slated in the afidayit fled in support of the writ petition, the

High Court may be pleased fo stay all further proceedings, Including any
recovery, pursuant to the notice issued ufs 148 of the Income Tax Act, 1984,
Gated 21.03.2023, bearing DIN and Notice No JTBAVAST/SN48_1/9022-

SY1TOS7087 8981), for the Assessment Year 2018 - (7, pending disposal of

WP No. 23047 of 2024, on the file of the High Court.

The petition coming on for hearing, upon perusing the Pelion and the
Hidavit fled in support thereat and the earller Greer of the High Court dated
2f. 42.2023, 12.07 2024, 29.07 2024, 08.08 2084 & 12.08.2024 made hersin
and upon hearing the arguments of SrLAVA.Siva Rartikeya Advocate for the
Petitioner and of SrA Radha Krishna, Standing Counsel for responcdant Nos.
Pio 3.

WRIT PETITION NO: 33089 OF 2023
Botweear:

Mes. Lakshr Surpaneni, D'o. Tumalila Satyanarayana, aged 52 years,
Oce:'Housewlhe earning agroullure income, H.No.3-7) OD Tade Tadepail,
Krahna - 82) 132, Andhra Pradesh
Petitioners
AND

\. Tre Income Tax Odficer - Ward 2(4), Guntur, income Tax Offcs,
Lakshminurem Main Road, Guntur - 442 006, Andhra Pradesh

=. The Principal Chief Cammissioner of Incarne Tax, Andhra Pradesh and
Telangana, Hyderabad Room No. 982, 8" Floor, B Biook, LT Towers,
102-8, AC Guards, Hyderabad - 500 004, roan

lad

Assessment Unit, Incorne Tax Depariment, National «Assessment
Center, New Osthi Room Neo. 401, 2° Floor, = ame Jawaharial
Nehru Stadium, New Delhi. 716 Q03.

Respondent's

ek
es

Saiition under Aricie 228 of the Constitution of India is fled praying thet
in fhe circumstances stated in the alidavit fled therewith, the High Court may
be gleasad to Issue a Writ of Mandamus or any ofher appropriate Writ, Order
ar Direction, chaciaring

a. the order passed by the 1" Respondent, u/s 484i) of the Income
Tex Act (881, dated O8.04¢.8028. besring DIN and Nolce No.

ITRAIAST PTGS AS 022-2 a) 1 Od SS4d 83804}, for the Assessment Year S075 «1S
and

2018 -18 as arbdrary, dieqal, bec in flaw, vold-ab-inite, violative of ihe
incigies of natural justice, apart fram being violative of Articles 14. 14/1 ig)

and 265 of the Constitution of India and Sec 1484 of the Incorne Tay Act,

{987 and fo consequently sel aside the same in the interests of fustice

IA NG: 1 OF £0283

Petition under Section 15) CRC ig Med praying thet in the
orcumaiances stated in the affidawi Ted in sumoart of the writ petition, the
High Court may be oleased to stay all further proceedings, molucing any

dated OF 04.2082, bearing DIN: ITBASAS TQM 48-1 S022 20) 1 Od SGP 288 TT),

recovery, Pursuant to the notice issued u/s 148 of the Incame Tax Act, 1984,

(OIN Issued om G8.0¢ 2022) far the Assesarnent Year ZO1S -1S, sending

disposal of WLR No. 33089 of 2023 an the file of the High Cour.

The petifion coming on for heering, upon perusing the Petition and t
afidavit fled in support thereof and the earlier Order of the High Court dated
2f.'2.8028, 12.07 2084, 29.07 2024, G5. 08 S024 & 12.08 S024 made herein

and uport hearing [he arquinents of Gr. AV A Siva Kartkeya Advocate far the

Petitioner and of SrA Radha Krishna, Standing Counsel for respondent Nas.
Ftd.

WRIT PETITION NO: 33218 OF 2023
Sehween:

Ms. Reshamreddy Sireesha, W/o Mr. Keshamreddy Chandrahas Reddy, aged
a6 years, Oce Business, H. No. 4-7-2710, SBI Colony, 3° tne, Sramhananaill
Road, Pulivendula, Kadena - 576 390, Andhra Pradesh.
Patitioner/s
AND

1, The Income Tax Oificer Ward 1, Kadapa, Income Tax Oifice Cudappah,
Guddapah, Andhra Pradesh

é. The Principal Cormmissianer of Income Tax, Tirupad, Income Tax
O¥ioe, ROT. Road, Tirupatl~ 57% 501, Andhra Pradesh.

S. Assessment Uni, income Tax Depariment, Natlonal e-Assessment
Center, New Dethi, Room No 401, 2 Floor, E-Ramp, Jawaharlal Nehru
stadium, New Delhi - 770 003,

Respondent/s

Petition under Article 220 of the Constitution of India is Med praying that

nm the circumstances stated in the afidawi! fled therewith, the High Court may

be pleased to issue a Writ of Mancarnus or any other approoriate Writ, Order
or Direction, declaring

a. the order passed by the 1" Respondent, us 148A(c) of the Income
Fax Act (981, dated 28.03. 2028, bearing DIN and Notice Ne.
ITBAVASTIFMASAZ022-23/ 10S 162268 180)), for the Assessment Year 2079 -
20

b. the notice issued by the 1" Respondent, u's 148 of the income Tax
Act, T8684, dated 29.03.2023, bearing DIN and Notice Na.
ITBAVASTISi148 T/2082-25/105 182265404), for the Assessment Year 2019 -
20

BB
be

as aritirary, 'legal, bad in low, vod-ab-iniie, wolalive of the onncipies
of natural justices, apart from keing violaiive af Anicies f4
the Constitution of india and Sec 1464 of the Incame

consequentiy set aside the samme in {he iviergsis of justice .

IANO: 1 OF 2023

Pattion under Section Yh CRC is Ned graying fat in ths

pose

msfances stated in the affidavit Wed in support of the writ petition, the
High Court may be sleased to stay all further proceedings. including ary
recovery, pursuant fo fhe notice issued by the 1" Respondent, u's 148 of the
imcare Tex Act, 1987, dated S806. 2089, bearing DIN and Noefice Now
PTRAVASTISN TSS 1/2082-25/ 705 TQS 2558¢

3, 8
20, pending disposal of the Wirt Fetiion No. 33219 of 20283, an the fie of the

The oeliiion caming an for fearing, noon perusing the Pelion and {hs

aida Hed in support thereat ard the earter Order of the High Court dated
27 (2.2028, 12.07 2084, 39.07 2024, O8 OS 2024 & 1S. 08. 2024 made herein
and upon hearing the arguments of Sr AV A Siva Kartikeya Advocate for the

Patitioner and of SrA Radha Krishna, Standing Counsel for respandent Nos.

WRIT PETITION NO: S320 QF 2023
Heahyean:

Mir Venkalat Ratiaiah Mecisetty, Sfo Mr M. Koteswara Rac, aged 65 years,

cosy

Oee Business, H. Na. 74-74-49, Krishna Nagar, Vlayawada, Krishna District -
§20 807, Andhra Prades
Fatitionar

AND
1. Assessment Unit, Income Tax nn National c-Assessmant
Genter, New Oeihi, Room No. 41, 8 Fisar, ~ Ramp Jawanhanal
Nehru Stadium, New Delhi. 110 008
2 The Assistant Commissioner of Income Tax - Circle 201}, Vlayawada, C
R Building, 1° Floor Annex, MG Road, Viayawada - 520 008, Andhra
Pradesh.

The Principal Commissioner of Income Tax, Viayawada, 0. No. 40-6-
1S, ONR. Plaza, Siddhartha Public Schoo! Road, Moghalrajpuram,
Viuayawada - 520 070, Andhra Pradesh.
4. The Central Board of Direct Taxes, Represented by its ¢ CHaiTRaN,
Department of Revenue, Ministry of Finance, Government of India,
Secrefariat Buildings, New Delhi- 170 G04.

Respondants

Petition under Aricie 226 of the Constitution of india is filed praying thal
in the circumelances sieted in the affidavit Aled therewith, ihe High Court may
be pleased to issue a Writ of Mandamus or any other appropriate Writ, Order
or Direction, declaring ordar passed by the 1" Respondent, u's 147 vw Sec.
1448 of the Income Tax Act, 1861, dated 18.05.2023, bearing DIN and Notice
No ITBAASTISA4 H2080- 24/1 ObS983817(1), for the Assesarment Year ZO16
~17 as arbitvary, legal, bad in law, voi-ab-iniio, Wolative of the principles af
natural justice, apart from being violaiive of Ariicies 14 19C1 Ng) and 265 of the
Gorstitution of India and Sec 146A of the Income Tax Act, 196%, and to

consequently set aside the same in the interests of justice.

IANO: 1 OF 2029

Pattion uncer Section tS) CRC is Ned

¢ praying {hal in the
croeumsfences stated in the affidavit Hed In support of the wri petiion, the

Sigh Court ray be pleased fo stay all further oraceecings, Including any
recovery, pursuant te the order passed by the 1° Respondent, we MM? rAv
Sec. 1448 of the Income Tax Act, 1861, dated

t ftesdy Soy aged
High Cour.

The petition caming on for hearing, upon perusing the Pelion and the
affidavit fled in support thereof and fhe earlier Oreler of the High Court dated
2P.1S. 2023, TSO 2026, 29.07 20e6, OS OS 20e4 & 12.08. 2024 made herein
and upon hearing the arquimanis of Sr_ AVA Siva Kartikeya Advocate for the

Satiioner and of SrA Radha Krishna, Alanding Counsel! for respondant Nos.

WRIT PETITION NO: 35932 OF S028
Sehween:

Wr Venkatat Rattaiah Mecdiselty, So Mr M. Kofesware Rao, aged 65 years.

aco, Business, NK. No. 74-14-49, Krishna Nacar, Vieyawada, Krishna District -
S20 OOF, Andhra Pradesh

Feltionarls

AND
}, Assessment Unit, Income Tax Departmen{!, National e-Assasarmen!

Genter, New Delhi, Room No 461, 2°" Floor, E-Ramp, Jawaharlal Nehru
Stadium, New Delhi - 170 G09.
The Assistant Commissioner of Income Tar, - Circle {1}, Vilayawada,
CR Building, 1 Floor Annex, MG Road, Viieyawada - 520 002, Andhra

Pradesh

3S. The Princigsl Commissioner of incame Tax, Viayawada, DO No. 40-0.
18, SAR. Phees, Siddhartha Public School Road, Moghalrajouram,
Vilayawada - S20 070, Andhra Pradesh

Respondents

Petiiion under Article 226 of the Constitution of India is fled praying that
in the circurrislances stated in the affidavit Hed therewith, the High Court niay
be pleased to issue a Writ of Mandamus or any other aporopriate Writ, Order
or Direction, declaring order passed the 1° Respondent, u/s 147 rAv Sec.
1445 of the Income Tax Act, 1961, dated 24.03.2029, bearing DIN and Notice
NO ITBAVAST/S 47/2022. 23/7051 58878304), for the Assessment Year 3t8
~ 19 as arbitrary, thegal, bad in law, void-ab-initio, violative of the principles of
Ralural justice, apart from being violative of Aniciles 14, TO(1 Ng} and 265 of
the Constitution of India & Sec 148A of the Income Tax Act, 1964, and is
consequently set aside the sane in the interests of justice.

IA NO: 7 OF 2023

nee +

Fetiion under Section 741 CPC is fled graying that in the
cioumstances stated in the affidayil fled in support of the writ petition, the
High Court may be pleased fo stay all further proceedings, including any
recovery, pursuant to the order passed by the 1" Respondent, ws 147 ow
sec. 1446 of the income Tax Act, 1981, dated 24.00.2028, bearing DIN and
Notice No. FTBAIAST/AON a 20es- SOS T26878Q1), for the Asseasment
Year 2078-19. Pending disposal of WP 23232 of 2023, on the fe of the High

Court

The petition caring on for hearing, upon perusing the Petition and the
affidavit Ned in support thereof and the earlier Order of the High Court dated
P12 2083, TA.OF 2024, 29.07 2024 & 12.08 2024 made herein and upon
hesning the arguments of Sr AV A Siva Kartkeya Advocate for the Pettioner
and of SrA. Radha Krishna, Standing Counsel for respondent Nog. 7 to 3.
WRIT PETITION NO: 33667 OF 2023
Between:

Nateraian Qbulanuram, Sfo. late Exhumaial Mudaliar, Aged about 68 years,
Rio.182, Pudikuapam Pucikuppam Vi, Rerur Post, Tada Mandal, Nellore S24
401, Andhra Pradesh.
Petitioner

AND

4. The Income Tax Offeer, Ward 1, Naliore 24.92.4498, 1" Floor, GT Road

Nellore, Andhra Pradesh S24 004

2. Ageessment Unit, income Tay Department National Faceless

Assessment Centra, Dein.
&. The Union of India, Ministry of Finance, Department of Revenus,

Represented by ts Revenue Geeretary, 128-A/North Slack, New Delh

Resnandants

Petition under Anicie 226 of the Constitution of india is fled praying that

in the clrcurmstances stated in the affidavit fled tharewith, the High

@. issue an order, direction or wr, more so in the nature of WAT of

Certorari calling for the recards which resulied In issuanne of Impugned

Order, dated 24.71.2089 passed by 2° Respondent, passed under
Section 147 read with Section i44 read with Section 1448 of the
Incarme Tax Act (Act) in TRAVASTYSMAT O23. 24) 105820 0008 1) and
BAN ABIRPOSSS58& for the Assessment Year 2075-16 GAY) and

consequeniy quash ihe same as iiegal, contrary fo provisions of he

Act, barred by iation and nor-est in law

iA NO: 2 OF 2025

Petition under Section (8{ CPC is Ned praying that in the

eoumstances slated in the a8idavil Med in support of the writ pefitian,

High Court may be pleased to stay of all further Pr seedings pursuant to the
impugned Order dated 24.11.2029 passed by 2°" Respondent under Section
iff read with Section id4 and i448 of the Income Yax Act in
ITRAIAS TAS! 147 2023-247 088249000807} and PAN ABIPOSGSS8&K for the
Assessment Year 2018-16 CAY"), pending disposal of WP 35647 of 2023, on
the He of the High Court.

The petition caming on for hearing, upon perusing the Pefition and the
afidavil fled in support thereof and the orders of the High Court dated
WOO. 2024, 09.04 2024, 30.04. 2024 OF OF 2024, 12.07.2024, So OF 2024,
OS. 08. 2024 & 12.08.2024 made herein and ugan hearing the arguments of
Ms.Oeepa Yenna Advocate for the Petitioner and Ms. iswarya, learned Junior
Standing Counsel, representing Sn Vijhay K. Punna, learned Senior Standing

Counsel for income Tax Deparirnent for the Respondenis.

WRIT PETITION NO: 660 OF 2024
Between:
Grahmargana Reddy Annapareddy, S/o Prakasa Reddy, aged about 54 1-164,

Kaza, Mangalagii, Guntur - 523 $63
Fetilioner
AND

woke

. The Union of india, Represented by iis Secretary (Revenue), Ministry of
Finance, Department of Revenues Narth Block, New Delhi - 770004

Bed

. The Principal Commissioner of Income Tax, Guntur Guntur District
3. The income Tax Offfieer, Ward-261}, Guntur, Guntur istrict
Respondents

Pattion under Articie 226 of the Constitution of India is fled praying thet
in the circumstances stated in the affidavit fled therewith, the High Court may

be pleased to issue a writ, order or direction more particularly the one in the

So
as

nature of Wre of Mandamus declaring ITBAVAST/F A484 SCNVe021-
SENOS Od 884561) dated TP OS 202 under Section T48A4 (5) of the Income
Tax Act, 1867 and passing the consequent order under Section T48Acq) of the
TA bearing TTBAVAST/FI 48a 2022-23 08 264ad 7681) dated OF 04 2022
and notice under Section 148 of the TTA bearing ITRAYAST/G/148 1/208 s-
23/1 0428740841) dated 09.04 2089 passed by the 3° Respondent and the

comequen Shaw Cause Notice daled 27.12.8028 -- bearing

ITRAIAS TIFT AS(SCN 2083-24 TOSS9868S 5901} issued by the 4th Respanceant

for the FY. 2074-2015 as being arbitrary, Hiegal, unreasonable, in
eaniravention of Section T484 of ihe income Tax Ast apart from being
violative of the principles of ne@tural justice and Articie 14 of the Corsiifution of

india and consequently sel aside ihe sans.

iA NO: 7 OF 2024

Peifion under Secon 797 CRO is fled oraying that in the
oirourmetanogs sfiated in the affidavi fled in supseart af the wrt petition, the
Nigh out mey be pleased to stay the operation of the
TEAIASTIP A 48A(SCUNV208 ee TOS Od S84hq} dated TRO. S022 uncer

Section 1484 (b) of the Incame Tax Act, 1967 and passing the cansequant
order under Section P4SAiq) af the PTA bearing TRAVAST/F/T4a8 Alene s-
SOON 2844 78204} dated OF 04 2088 and notice under Section 148 of the (TA

bearing ITBAIASTAN 48 UP SO28-2 a) 104 267 408409) dal
by the 3° Respondent for the FY. S0%4-2015 and the

c
Cause Notice dated 21.72.2025 bearing ITBALASTIFIT4(SCNN2083-

ty
wee
Ge
£m
a)
£f

9.04 2022 passed
onsequent Show
24 {OS89E8H59( 1) lasued by the 4" Respondent, Pencing disposal of WP 680

of 2024, on the fle of the High Court.

Petifion under Section Tt CRO is fied praying ihat in the

crournsiances stated IN the affidavit Ned In support of {he writ petition, the

High Court may be pleased to stay the operation of the Assessment arder vide
CIN TTBAVAST/SM47/2083-34/ 1083 1723850) dated 22.05.9024 passed
under Section 147 rly Section 144 and 1448 of income Tax Act and the
demand notice vide ITBAYAST/S/S6/2025. 24MOS3172528(1) dated
22.03.2024 issued under Section 186 of Incame Tax Act and Penalty Notice
bearing ITBAYPNLIS/271F/2023- 24/1083172849(1) dated 22.09 2034 issued
under Section 274 read with Section SY1F ef the ITA, Pending disposal of
WRB. No 660 of 2024, an the file of the High Court.

The peliticn coming on for hearing, upon perusing the Petition and the
afficavit Hed in support thereof and the earlier order of the High Court
CafediOG.01 20284, 14.08. 2024. 2.042024. O8 OF. 2024, 19.06 2084,
13.07 2024, 29.07.2024, 05.08.2084 & 12.08.2024 made herein and upon
hearing the arguments of Ms JYOTH!] RATNA ANUMOLU Advocate for the
Pettianer, Sri dg. U. Mo Vo Prasad (ental Government! Counsel) for
Respondent No.t and Sr. Vihay K Purnna, Senior Standing Counsel for
Respandent Nos 2 to 4

WRIT PETITION NO: 4288 OF 2024
Between:
MrVenkat Srinivas Lavy, Sfo Mr Lavu Bapineedu, aged SO years,

Occ Business, H.No.Z8-23-1, Tadenallivari Street, Suryaraonet, Vlayawads -
Se0 O02. Andhra Pradesh.
_ Petitioner
AND
¥. The Incame Tax Officer, Ward 207), Veeyawada, Central Revenue
Bulldings, 18 Floar Annex, MG Read, Viieyawada - 580 602, Andhra
Pradesh.
2. The Principal Chief Commissioner of Incarse Tax, Andhra Pradesh and
Telangana, Hyderabad Room No 923, 9° Fleor, B Block, 1 T Towers,
JOS-8, AC Guards, Hyderahad - 800 004, Telangana

& Assessment Uniti, income Tax ee National e-Assessrent
Canter, New Delhi, Roar Noa 404, ioar, E-~Ramp, Jawaharial Nehru

Stadium, New Delhi - 170 G02.

Petition under Adicie 286 of fhe Constitution of Indie is fed praying thet
in the Airqumstances stated in the affidav' Ned therewith, the High Court may

ba pleased io issue a Wirt of Mandamus or any ofher appranriate Wnt, Order

a. the order passed by the 1 " Respondent, a/s 14SA(c) of the Income

Fax Act T8681, dated G2.Oo4 2082 bearing DIN and Notices Na.

wood
oe)
>
es
weed
ms
Be
53
% "
oe
on
a]
3
i)
$d
roe
Ae
pad
Rem
£h
z a7
"ass

Oi), for the Assessment Year 2015 -1S

bh. the notice issued by the 1* Respondent, u/s 146 of the Income Tax
Ack 196%, dated 03.04.2028, bearing DIN and Notice No.
ITBAYAST/ON48 VeO2s- Saeed SiSC1), for the Assessment! Year 2075 -

arbitrary, Hlegal, bad In law, vold-absinitio, violative of the orincinies of
satural lustice apart fran being viclative of Articles 14, TOC Ng) and 265 of the

Constitution of india and Ser. 484 of the Income Tax Act, 1981, and

sanseduently set asitie the same in the inheresis of justice

JA NO: TOE S024

~
>

Petition under Section 1S) of GPC is Ned praying that in the
cireurmstances stated in the affidavit fled in suppert af the wrif petiiian, the
Migh Court may be " Please fo Stay BH further proceedings, including any
e 1 Respondent, us 148 of the

INSQMS "Fax Ack, 'et dated 02.06 2022, bearing DIN and Notice Now.

Agy
at if

TASES 7 3151}, for the Assesement Year 2015 -

"S "2
a
3
Sh
NO
Cet
vet
a
ote,
he
as
fu3

18, pending cigposal of WEP. f 2034, on the fle of the High Court.
The Petition coming on for hearing, upon perusing the Petition and the
affidavit fled in support thereof and the order of fhe High Court dated
1GOS. 2024, 18.04 2024, 3.04 2024, OS OF 2OS4, TS .O7 2OS4, 28.07 Ooe4,
05.08.2024 & 12.08.2024 made herein and upon hearing the arguments of
Sr AV A Siva 5 Kartikeye Advocate for the Peltioner, and of Ms. iswarya,
learned Junior Standing Counsel, representing Sr Vilhay K. Punna, learned

Senior Standing Counse! for Income Tax Department fer the Respandents.

WRIT PETITION NO: 4292 OF 2024

Behween:

Mis. Gowtham! Steels, Plot Na. 17, Mothe vari Street, Ashok Nagar, Eluru -
O34 002 Represented by its Partner, Mr. Mula Tirupathi Reddy Sfo Mr. Subba
Reddy Mula

Petitioner
AND
7. Assessment Uni. Incomes Tax Ospartrient, National s-Assessment
Center, New Dethi Room Noa. 404, 2 Flear, E-Ramp, Jawaharlal
Nehru Stadium, New Delhi. 110 003.
2. TRe Income Tax Officer - Ward 1, Eluru. Income Tax Officer, 25-B-4-
G4 KK S Towers, 8 & Pet, Blur - 534 G02, Andhra Pradesh
The Principal Commissioner of Income Tax -1, Visakhapatnam, 3°

Floor, Aayakar Bhavan, Daba Gardens, Visakhapatnam - S30 O89,
Andhra Fradesh.
. &espondents

Petition under Aricie 236 of the Constitution of indie is fled praying thet
in the cirgumatances stated in the aff fled tharewith, the High Gourl may

be pleased to issue a Wit of Mandarnus or any other appropriate Wnt, Order

or Direction, declaring the order passed by the 1° Respondent, we 147 nw
Sec, 144 rw Sac. 1448 of the Income Tax Act, 1861, dated 20.77 2023,
bearing DOIN and Notice No. ITBAVAST/P 4a 72023-249 Q8809838 1), for the
Assessment Year 2079 -~ 20 as arbitrary, Hiegal, bac in law, vosd-ab-iniio,
i

idlative of the princinies of natural justice, apart fram being violative of
etic 4. TOC Na} ard S85 of the Constitution of India and Seo 1484 of the
Pax

Act, 1981, and fo consequently set asitie ihe sare in the infarasts

Seattioy umeder Section Pht of CRC ie Hed praying (hat in fhe

crcumstaroes sisted in the affidayvi fled In sugpart of fhe wrt oetiion, the

Sia
me
O

Court May be pigased fo stay all further proceedings, inciuding any
recovery, pursuant fo the order passed by the 4" Resnondent, ws 14? rl
Sen. i144 my Sec. 1448 of fhe Incame Tax Act 198), dated SO.117. 2083
bearing DIN and Notice Noo [PBAIASTIF A 47022-2845 O88058385C1),

panding dissosal of WIP No 4eo2 of 2024, on the fie of the High Court,

The Pefiion coming aon for hearing, upon perusing the Petition and the
affidavit fied in suppert thereof and the earlier order of the Nigh Court dated.
WS e024 ISHS Loss BO Od S024, O2OP 2084 TROP Sheed PS OF S024,

O8.08 2024 & 12.08. 2024 made herein and upon Rearing the arguments of

SrAVAaSiva Ranikeya, Advocate for the Pelfioner, and Ms. iswarya,

learned Junior Standing Counsel, representing Sri Vahey K. Punna, isarned

ron)

Senior Standing Counsel for Income Tax Department for the Respondents.

WRET PETONON NO: €288 OF S024
Belhweean:

Mir Rajesh Kekaraia, S/o. Mr. Rakarala Chandrasekhara Rag, aged 39 years,
Ooo Business, H. No, 7-158, KAW School Basar, Bapulapadu, Krishna District

~ §24 105, Andhra Pradesh.

st
aeeee

Petitioner
AND
. The Income Tax Officer, Ward 1, Vileyawada, Central Revenue
Buildings, 18 Floor Annex, MG Road, Viayawada - 820 002, Andhra
Pradesh.

ent

é. The Principal Chief Cammissianer of Incarne Tax, Andhra Pradesh and
Telangana, Hyderabad, Roarn No. $22, 9° Floor, '8' Block, LT Tewers.
TO-2-3, AC Guards, Hyderabad - 500 008, Telangans

&. Assessment Unk, income Tax Gepartme ant, National @-Assessment
Genter, New Delhi, Room No. 407, 2°° Floor, E-Ramp, Jawaharial
Nehru Stadium, New Dalhi- 176 008,

oo MBSRONCGANES

Petition under Aricie 226 of the Constitution of India is fled praying that
im the circumatances stated in the affidavit fled therewith, the High Court may
be pleased fo issue @ Writ of Mandamus or any other appropriate vit Order
or Direction, declaring
a. the order passed by the {" Respondent, ufs 14SAid} of the
income Tax Act, 1961, dated 28.03.2023, bearing DIN and
Notice No. ITBAIAS TIE aSAl202s-S3N 0514658271}, for the
Agseassment Year 2018 -17 &

0. the notice issued by the 1' Respondent, u/s 148 of the Income
Yax Act, 1961, dated 28.03.2023, bearing DIN and Notice No.
TBAVASTISN48 V/S022-25/ 105187 117A, for the

Agsesament Year 2076 -17 arbitrary, Hisgal, bad in flaw, vold-
ab-initio, viclative of the principles of natural justice apart from
being violative of Articles 74, TSiiNg} and <65 of the
Constitution of india and Sec. 7464 of the Income Tax Act,
{HG4 and consequently sat aside the same in the mierests of

justice:

IA NO: 1 OF 2024:

~ ree otae PEE om oy . ' oor Rew ay y PoE ey 3 Shs ON Bs '
Petition under Seclinn 741 CPC is Med praying that in the
P of fhe wrif peilian, tha

men Court may be pleased to stay a! further proceedings, including any
fsonvery, flysuant to the notice Issued by the 1° 'Respondent, ifs 148 of the

incame Tax Act, 1961, deted 28.05.2020, bearing DIN and Neatice Now

(TRAVASTISAAS VeORS- SY TOS 14) tt TF a), for the Assessment Year 2016 -

{F, panding disposal of WP. No.42gs af 2024, on the fle of the High Court,

The gefition caming on for hearing, upon perusing the Petition and the

affidavit fled In support thereof and the order of the High Court, dated
WGP eOee ISAM VO BOA eed, OOP 20e6, US.OF S024, SOP 2084,
89.08 2084 & 12.08. 2084 made herein and upon hearing [he arguments of Sr

AMA Siva Nartkevya, Advocate far the Pelfioner and Ms. Iswarya, learned
Junior Standing Counsel, representing Sr. VWiihay K. Purina, isarned Senior

Standing Coungal for incame Tax Department for the Resnonderts.

WRIT PETITION NO: 4340 OF 2028

Between
Rama Devi Nimmegadda, Wo Mural Srishna Nenrnagadda, aged about 73
years, HG-7, 32, 32-1a-4/10, Raven Apartments, Royapall Macdhavarac Street,
Moghalrajguram, Vilayawade, Andhra Fradesh - 520070,
. Pattiangr
AND
The Income Tax Offeer, Ward 2(1), VWieyawada, © R Building,
Vieyawadea, Andhra Pradesh - 820002.
2. The Princigal Chief Commissioner of Income Tax, AP and TS, 10°

Floor, O-Biock, 1.T. Towers, 10.2.3, AC. Guards, Hyclerabad-5o0004.

La
Let

S. The Assesament Unit, Income Tax Oepartrsent, National Faceless
Agsasament Centre, Delhi, Ministry of Finance, Boor No. 401, 2°°
Fioor, E-Ramp, Jawaharlal Nehru Stadium, Delhi 119003.

Respondents

Petition under Article 228 of the Constitution of india is fled praying that
in the circumstances stated In the affidavit filed tharawith, the High Court may
be pleased to issue 8 writ, order or direction more pariicuiany one in the
nature of Wii of Mandamus, declaring the impugned order di 19.04.2092
passed u/s (45Afd) of the Act vice DIN No, ITBA/AST/F 1a8Are0ne.
ea 0427780590 } and the consequential notice u/s 148 df. 19.04. 2082 vide
DIN No. TTBAJAST/S46 (/s022- 23/108 27785801), for AY. 2049-16

ZOOL
issued by the JAC (1° respondent} instead af FAO " respondent), as veld,
legal, and contrary to the provisions of Income-tax Act and contrary fo the
Principies of Natural Justice;

IANO: 7 OF 20e4:

Petition under Section 781 CRO is filed praying thal in the
circumstances stated in the affidavit Ned in support of the wnt petition, the
High Court may be mleased fo stay all further proceedings pursuant ta ihe
notice u/s 148 di 19.04.2022 of the Act vide ITSAVAST/S/148_ 1/20s2-
SINOAS7TESGQOA} Issued by the 1° RespondentiJAO) for AY, 2015-18
instead of 3'° respandentiFAQ), pending disposal of WP.No.4340 of 2024
the fie of fhe High Court.

wo
x

The petition coming on for hearing, upon perusing ihe Peltion and the
afidavil led in support thereof and the earlier order of the High Court dated.
19.02 2004, 18.04 2024 02 OF 2024, 2.07 2084, SQ.O7 S024, OB. 08 2088 &
12.08.2024 made herein and upon hearing the arguments of Sn AV ASive

Karthikeya, learned counsel representing Sn Qundu Manmahan, Advocate for

the Petitioner and Ms. iswarya, learned Junior Standing Counsel, representing
SL vihay &. Punna, learned Senior Slanding Counsel for income Tax

Department for tha Respondents.

WRIT PETITION NO: 4807 OF 2024

Hehveen:

ne.

Ramesh Mamillapall, S/o. M. Nagabhushanam Aged about 69 years, RYo.d2-

{A QUFS) Thursukammapaiem, Qngole, Prakasam 523001 , Andhra Pradesh

Patilonans
AND
1. Pre Union of india, Ministry of Finance Rep. by fs Secretary, 158-8,
North Block, New Deihi- 770 6
income Tax Officer, Ward 1, QO

naols, incorme Tax Office, Roshan Piara,

Ais Line, Rant Nagar, Ongole, Andhra Pradesh - 823004

3. The Brincigal Cornmmissioner of Incame Tax], income Tax Offices, Ral
Kamal Comes, _akshmipuram Main Ra, Ashok Nagar, Guntur,
Andhra Pradesh - 622007

4, National Faceless Assessment Centre, Incorie Tax Denarimant,
Ministry of Finanse, Govt..of India, New Delhi

Respandent's

Petition under Anicie 228 of the Constitution of India is fied praying that
in the ciraumsiances stated in the affidavit Sled therewith, the High Court me

be pleased fa-

ciesue a Writ, Order or Direction more parhiculary, ane, in ihe nature of
Wirt of Mandamus, declaring fhe action of the Reseandent No. Sin poses an
Order dated OF 04.2022 uss. T48A(0) and Noties u/s. 148 dated 089.04 S022
salting far the return of mcorne for AY. 2015-18 as dlegal, arbitrary, bad in law

and vindative of Anicies 14, 1S and 85 of the Constiutian of india,

re)
tA

i.Set aside the Order dated O7 06 2022 uss. (48A(c) and Notice issued
by Respondent No.2 u/s. 148 of income Tax Act, 1881 dated 00.04 2002
calling for the return of income of the Petitioner for AY. 2015-16 and any
consequent proceedings as lacking In juriediction and.

iiSet aside and quash the pending assessment proceadings against
the Petitioner for the AY, 2015-16 on grounds of lack of jurisdiction.

IANO: 1 OF 2024

Petition under Section {51 OPC is fled praying that in the
crcumelances stated in the affidayii fied in support of ihe writ pelilion, the
Nigh Court may be pisased to grant a stay on the Order dated G7.04 2082 uls.
T48A(C} and Notice dated 08.02. 2022 u/s. 148 of the Income Tar Act, 1984
for the ALY. 2075-16 and any consequent proceedings against the Petitioner
herein pending disposal of Wri Petition No. 4907 of 2024, an the fle of the
High Cour.

The petiion caming on for heering, upan perusing the Petition and the
afidayvil fled in suppart thereof and the Order of the miGn f Gout, dated
O27 02.2088, 30.04.2024, 02.07 2024, 12. OF 20284, 20.07 20284, 05 08 2024 &
72.08.2064 made herein and upon hearing the arqumenis of Sr_P.Paven
Kumar Rao Advocate for the Peltiorers and of Say VLAN! Kumar, Central
Government Counsel for Respondent Now, Sr.VWuhay RK Punnea, Standing
Counsel for Respondent Nos. 2 to 4,
WRIT PETITION NO: 4997 OF 2024
Between:

Ramesh Mamilapalll, S/o. M. Nagabhushanam Aged about 86 years, Ro. 42-
T-194(F 3} Thumukammapaiem, Ongale, Prakasarn 523001, Anchra Pradesh
(PAN AGSPMZ0398)}

its
an
to

. Pethoner

AND
4. The Union of india, Ministry of Finance, Rep. by ds Secretary, 166-8,
North Glock, New Desihp~ 170 004

inoome Tax Officer, Ward 1, Ongole, income Tax Office, Rashan Plaza,

bored

8" line, Ram Negar, Ongole, Andhra Pradesh - 825004

Lad

TRe -- Gammissionar of income Tax, Income Tax Of}ae, Ral
Kamal Complex, Lakshmipuram Main Rd. Ashok Nagar, Guniuy,
Andhra Pradesh - S22007

4. National Paceless Assessment Cenire, Incame Tax. Department,

Ministry of Finance, Govt of India, New Dethi

.. Respondents

ry.

Petition under Anicile 226 of the Coretitution of india is fled praying tha
in the circumstances slated in the afidavil Ved therewith, ihe High Cau may
bs pleased fo-

} issue a Writ Order or Direction more particularly, one, in the

oe:

nature of Wri of Mandamus, declaring the action of the
Reapandent No. 2 in passing an Order dated 2o.038 2029 us.
{ashaArcdy and Notice avs. 148 dated 23.08 2023 sailing fer the
return af income for AY. 2016-17 as iiegal arbitrary, bad in law

of Articles 14.79 and S65 of the Consttutinn of India

#} Set aside te Order dafed <8.03 2023 ufs. TA8AC3) and Notice
iasued by Respandent No.2 u/s. 14€ of Income Tax Act, 1964
dated 33.06.2023 calling for the return of incorne of the Petitioner

for ACY. 2076-77 and any camsequeant proceedings @8 igcking m9

Ni} Set aside and quash the pending assessment proceedings
against the Fettioner for the Aly. 2076-17 on grounds of lack of

iuyisdictio:

IA NG: 1 OF 2024

Patiion under Section 151 of CPC is filed praying that in the
circumstances stated in the affidavit fled in support of the writ petition, the
Nigh Court may be pleased to grant a stay on the Order dated 23.03.2023 urls.
T4HSAC) and Notice dated 23.03.2023 uss. 148 of the Income Tax Act, 1964
for the ALYY. 2018-17 and any consequent praceedings against the Petitions
herein, pending dispasal of WUP.Ne.4991 of 2024, on the fle of the High
Court,

The Fetition coming on for hearing, uson perusing the Petition and the
atidayid Hisd in support thereat and the order of the High Court, dated
af O2.2028, OF OS 20284, 02.07 2024, 12.07 2024, S907 2024 06.08.2024 &
We. OS LO2dmade herein and upon hearing the arqurnenis of Sri.P Pavan
Kumar Rao, Advocate for the Petitioner, and of Sri Y.VUAn! Kumar, Central
government Standing Counsel for the Respondent No.{ and of Sri Vilhay &

Surna, Standing Counsel for the Respondent Nos.2 to 4.

WRIT PETITION NO: 8482 OF 2024

Between:
Me. Viayalakshrni Movva, Wyo. Mr. Rarmbebu, aged 7S years, Qec. Business,
NNo 24A8-18-2, Ashok Nagar, Near KPDT High School, Eluru - $94 008,
Andhra Pradesh
.o Petitioner

AND

}. The Income Tax Officer Ward 1, Eluru, Incorne Tax Office, 23-B-4-G/4,

KR S Towers, R RK Pat, Cluny - 8a4 002, Andhra Pradesh

veoh

The Principal Cormwnissioner of Incame Tax -1, Hyderabad, IY Towers,

WO-2-3, A.C, Guards, Masab Tank, Nyderabad - 500 004, Telangana.

samen Limit incomes Tax Deparimnen{!, National oAssessment

Lad
Ws

a
a
ue
oF
oft

Center, New Defi, Room No. 401, 2° Floor, E Ramo, Jawaharlal
Nehru Stedium, New Cedhi- 170 003,
_ Respondents

Patitien under Article 225 of the Constitution of india is fled praying that
in the circunetances stated in the affidavid Ned therewith, tes High Court may

si fo issue a Vint of Mancdarnius or any other appropriate Wirt, Order

Nes

a. fhe order oaased by the Taf Responder, ufos 148A(a) of the Incame
Tax Act 188%. deted O4¢.04¢ 2028. Searing DIN and Notices No.

ITBAVASTIF/148A/2022-29/1042501337(4), for the Assessment Year 2015 -

b. the notice issued by the {" Respondent, ws 148 of the Income Tax
Act, YG, dated O44 SO 2e, bearing DIN and Natios

RAJASTISNAS V/s02S-S5/ 104250134804}, for fhe Asasssment Year

as arbitrary, Segal, bad m law, vo-ab-iniio, wolative of Ihe orinapies
of natural justice apart from being vinietive of Ariicies 14, TO¢T ig) and 288 of
the Cansiitution of India and Sec. 1484 of the income Tar Act, 188%, and

congequenty sel asiie the sare in the interests of justice.

iA NO: TOF 2024

gon

Petition under Section TS{1 af OPC is filed sraying that in the
circumstances stated in the affidavd fied in suppart af ihe writ peliinn, Ine

High Court may be pleased fo stay a! funther proceedings, Including any

recovery, pursuant fo the notice issued by the 1" Respondent, u/s 148 of the
Income Tax Act, 1861, dated 04.04.2022, bearing DIN and No8ce
NoJITEAVAST/SM48 1/2088-284 04285013461}, for the Assasament Year

2015 ~ 19, pending disposal of WLP.No.8452 of 2024, on the file of the Nigh
Coun

The petition coming on for hearing. upon perusing the Petition and
the affidavit fled in support thereof and the Order of the High Court,
OOS. 2024, 03.05.2024, 12.07, 2024, 29.07 2024 O5.08 2024 &
W208. 2024made fersin and upon hearing the arguments of
AVA Siva Kartkeya Advocate for the Petitioner, and of Sri Vihay

K.Punna Slanding Counsel for the Resnoncdents.

WRIT PETITION NO: 6304 OF 2024
Between:
Ms. Rukminamma Atla, Vo. Mr AV. Subba Reddy, aged §§ years,

Osc Business, Ryo.- Beside Note! Shobha, N.K. Road, Nandyal - 848 S01,
Andhra Pradesh
Patitionar!s
AND

1. Assessment Link, income Tax Deneriment, National s-Assessment
Center, New Delhi, Room No- 407, 2 Floor, E-Ramp, Jawahartal
Nehru Stadium, New Delhi - 110 G03.

The Incame Tax Officer, Ward 1. Nandyal, income Tax Office, 25/183,

oareevea Nagar, Nandyal- 18 904, Andhra Pradesh
3. The Principal Commissioner of income Tax, Tirumati, income Tax
Office, Near SBI Tlak Road Branch, K T Road, Tirupall- 51780
Respondent's

Hon under Article 2286 of the Conetitution of india is fied praying that

3
Bp
a

in The circumstances stated In the affidavit fied therewith, ihe High Gourt may
be ofeased fo issue a Wit of Mandamus or any other appropriate Wait, Order

or C¥rection, dactaring, the Order passed by the 1° Respondent' ufs Tay rw

&
bearing DOIN. ITBAIAST/S SF /2020-84/ 108031 97 77), for ihe Assessment

Year 2018 - 19, as arbtirary, Hlegal, baci in law. voicd-ab-iniiic, violative of the
principles af natural justice apart fram being violative of Aricies ARON)
and 2585 of the Canstilution of India anc Sec. 1484 of the Income Tax Ac

{S61 and consequently set aside {he same in ihe infsresis of justice.

iA NGr TOF S0e4

Pettion under Section TS) CRC is fied preying that im ihe

clreurmstances stated in the affidavit fled in support of the wrt petition, the
Sigh Coun may be pleased to stay all further oreceecings, including any
recovery, pursuan{ to the Order passed by the Ist Respondent, u/s 147 rw
Seo. #44 ray Seo. 1448 of the Income Tax Act, 1961, dated 31.0) 2024,
bearing DIN: ITBAVASTSS/147/2020- 349 06031577704), for the Assessment

Year S018 <19, Pending disposal of WP 6304 af 2084, on the fle of the High

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court

The pefifien coming on for hearing, upon perusing the Petition and the
affidavit fied in sumpert ihereof and Ihe earier order of the Nigh Court dated:
S.O08.2084 OOF 2026, I20F 2088, 26.07 204 S08 2064 &
12.06 2024made herein and upon hearing the arqurnenis of Sn AA A Siva
Kartikeya Advocate far the Peltioner and of Si. VWiihay K. Punna, Standing

Counsel forthe Respondent Nos. 7 fo 3.

WRIT PETITION NO: Gdad OF 2024

Bahween:

Ashlar Building Solutions () Pvt Lid, Rep. by ts Director, Nlash Agrawal Syo.
Ashok Agrawal, Aged about 31 years, RYo. 7-5-84/45 Fiat No 301, Pine Wood
Jasli Square Apariment, Seach Road, Pandurangapuram, Visakhapainam,
Andhra Pradesh - §30003.
Petitioner
AND

1, The Union of India, Rep. by its Secretary, Ministry of Finance, New
Dein.

&. The Assistant Commissioner of Incame Tax, Visakhanainam,
a. Ospuly Commissioner of Income Tay, Circle 2/4), Visakhasatinam,

4. Faceless Assessing Oficer, Natianal Faceless Assessment Centre,
income Tax Department, New Oelhi.

Respondents

Pelion under Aricis 225 of the Constitution of india is fled praying that
in the circumstances stated in the affidavit fled therewith, the High Court may
be pleased to iesue a writ of Cerliorari ar any other appropriate Writ, order or
direction, calling for records of the impugned Notice dated 23.03.2088 under
section T484(5) for AY SO16-17 and order dated 21.03.2023 passed under
section 148ACd) passed by the Respondent Ne 7 for AY. 2018-17 and
consequential Notice dated 37.03.2023, issued by he Resgoncdent No.1 under
secton 148 of the Act far AY 2076-17 and declaring the Notice dated 29-03-
2023 and the Grder and Noles, dated 31.08.2029 as egal, arbitrary and in
stark violation of the provisions of the income Tax Act, 1981 and consequently

quash/setaside the same .

IA NO: 2 OF 2024

Petition under Section T57 CPC is fled oraying thet in the

circumstances stated in the affidaved fied in support of the writ petition, the

High Court may be pleased fo stay the operation of () Notice dated Marohat
2023 issued by the Respondent No. 1 under Section 148 of the Act for AY

2016-17, GH the impugned order dated March 31, 4023 passed under section

V48Ai0) passed by fhe Respandent Na i far AY. 2016-17 and the imougned

Notice dated March SS, 2028 under section T45A(b) far AY 2075-17, sensing

dispasal of WP_No. S424 of 2084, an the fle of fhe High Oo

The peffion coming on for hearing, upon perusing the Reltion and ih

affidiawli fied in support thereaf and the order of the Nigh Court order dated
{HOG 20848, TOS 2024, 03.05. 2084, 12.07.2024, 2O.OF 2084 O8.08 2024 &

{208 S024made hersin and upon hearing the arguments of Sr Shacufita

Jahan Noor Advocate for the Bettioner and SrViKOYaghna Dutt, Depaul

Salintor General of India for Respondent No.7, Sr Vuhay K. Purnia, Standing

any &

Counsel for Respondent Nes. 2 to 4.

WRIT PETITION NO: 7306 OF 2024

Behwean:

Kelasani Ram Reddy, san of Obul Reddy, S8 years, House No.g-118
Nuthumaian Street, Banegarmmalie Vilage and Mandal, Nanddyal District ~
Sisi2é, Andhra Pradesh
. Petitioner
AND
4. The Adcitional Cominissionar of incerne Tax, National Faceless/E-
Assegement Centre, Delhi, income Tax Denariment, Delhi, 2°° Floor, E-

Ramp, dawaherlal Nehru Stadium, Oeihl- 1 1Q008

Ss. The Principal Chief Commissioner of income Tax, Nalonal E-
Assessment Centre, Income Tax Department, Delhi, 2 Floor, E-Ramp,
Jdawaharal Nehru Stadium, Osihk TiO 003

&, The Central Board of Direct Taxes, Represenied by iis Chairman,

Denarimant of Revenue, Ministry of Finance, Govi. of india, North
Biock, New Deihino O04

4. Union of India, Rep. by the Secretary, Cepartrent of Revenues, Mint istry
of Finance, Gavi. of India, North Block, New Delhi 10004
Vhe Incorne-Tax Officer, Ward-], Nandyal Town and District, AP

OF4

.. Respondents

Fattion under Ariicie 228 of the Constitutian of india is fled praying that
in the circumstances stated in the affidavit filed therewith, the High Court may
be pleased to issue a wri! order or direction more particularly one in the
nature of Writ of Mandamus declaring the Proceedings of the 8° respondent
vide DIN & Notice NoITBAYAST/S/148 1/2099-28/1042633842(1) dated O7-
Q4-2022 given under Section 148 of the Income Tax Act 1981 and ihe
consequential Assessrnent Order dated 29-11-2025 in ON
No ITBAVAS TSM 47/2023. 241 OS8S02259/ 1) passed under Section 147 raad

with Section 1448 of the Income Tax Act, 1881 (Act) are arbitrary, Negal, ultra
Wires, against Principles of Natural Justis, violative of the certain provisions of

the Income Tax Act, 1861 and Unconstitutional and consequently set aside

IANO: 1 OF 2024

Petition under Section 181 of CRO is Med praying that in the
coumetances sigied in the afiidavi Med in sumport of the writ petifion, the
High Court may be pleased fo stay the operation of the impugned Order vide
Assesament Order dated 28-17-2023 In DIN No ITBAIAST/S/1472023-
24/1 O88S02 2590), pending disnosal of WUFLNG 7394 of 2084, the He of

fhe High Court.

The Petition coming on for hearing, upon osrusing the Petition and the
affidavit fied in support thereof and the order of the Nigh Court dated:
22.03.2024, 026.04. 2024, OF OS 20246, TS.07 2026, 29.07 2026 OF OB POSS

{2.08 2024made herein and upon hearing the arguments of SdT. Sreedhar

Advocate for the Petiioner, and of Sr Viihay K. Punne, Standing Counsel for
the Respondent Nos i fo 3, & S. and of SHO AVANT Kumar, Standing Counsel
for the Respondent Nod.

WRIT PETITION NO: 7604 OF 2024

Sahvean:
Poole Madhu Baku, S'a. Poole Sidcaiah, aged 4% years, Occ Business,

Ris, B26, Kotha Baraar, Riy Rodur- S16 707, Andhra Pradesh
.. Petitionar!s

AND

4. Assessment Unit, income Tay Department, National e-Assessment
Center, New Delhi, Roam No. 401, 2" Flor, E-Ramp, Jawaherial
Nehru Stadium, New Dethi- 170 008,

&, The Income Tax Offtcer, Ward 1, Radaga, income Tax Office
Cudagpah, Cuddapah - 579 001, Andhra Pradesh

3. The Prncinal Chief Cornmussionar of incame Tex, Andhra Pradesh and

Telangana, Hyderabad, Room No. 982, 9° Floor, 'B' Black, 1. T Towers

10-2-3, AC Guards, Myderabad - 900 004, Telangana

» Resnandenls

Patifion under Adicie 228 of the Constitution of India is filed praying that
in the clrourstanoss stated in the affidavil Alad thaneunih, the High Court may
he mleased to issue a Writ of Mandamus or any other apgronriate Wr, Order
or Crection, declaring, the Order passed by the 1" Respondent, u/s 147 nw

iad raw Sec. 1448 of the income Tax Act, 18617, dafed 28.07.2024.
bearing ON, ITRAVAST/SN 47 /2083-24/ 108022808007), for the Assesament
Year 20175 - 16, as arblirary, legal, bad in law, volc-ab-indio, violative of the
crincipies of netural justice apart fromm being violative of Articles 74,1904
and 265 of the Consiiiulion of india and Sec. 1464 of the Incame Tax Act,

"O81, and consequently sef aside the same in the interests of justice.

er,
ia
tbe

IANO: 1 OF 2024

Fettion under Sectian 15) of CFC is filed praying that in the
circumstances stated in the affidavil fled in support of the writ petition, the
High Court may be pleased fo stay all further proceedin: gs. including any
recovery, pursuant fo Ihe Order passed by the 1° Respondent, u/s 147 rAv
Sec. 144 rw Sec. 1448 of the Income Tax Act, 198), dated 29.01.9024
bearing DIN. UBA/AST/SN47/2028- Sa 0802200801), for the Assessrnent
Year 2015 -19, pending disposal of \WP.No. 76984 of 2024, an the file of the
High Court.

The Petition coming on for hearing, goon perusing the Petition and the
alidavii fled in support thereof and the order of the High Court dated:
28.05.2024, 12.07 2024, 29.07 2024 05.08.2088 & IS O08 S024made herein

and upon hearing the arquments of SrA VA Siva Kariikeya Advacate for the

Petitioner and Sn A. Radha Krishna, Standing Counsel! for ressondent nos. fo

bao

WRIT PETITION NO: 7698 OF 2024

Behwean:
Mr.Praveen Kumar Reddy Vankireddy, S/o. Mr. Vo. Venkata Swamy Reddy,
aged 85 years, Occ Business, Rio. 2-350, Somety Colony Raed, Near
Shaskar Mk Depot, Madanapalle, CAiioor- 817 325, Andhra Pradesh
Fethionans
AND
1. Assessment Unit, incarne Tax Denariment, National e-Assessment
Center, New Osthi, Room No 401, 2nd Finer, E-Ramp, Jawaharial
Nehru Stadium, New Delhi ~ 170 003.

income Tar Officer, Ward 1, Madanapalle, income Tax Office, 2-

Ne
289 18-15-9 OTM Road, Society Colony, Madanapalie, Andhra Fradesh

3. The oneal hief Commissioner of income Tax, Andhra Pradesh and
Telangana, Nyderabad Roam No. 922, Oth Moor, 'Bb' Black, LT Towers,

1-3-9, AN Guards, hyderabad ~ 800 O04, Telangana

Responcdent's

Petition under Ariicie £26 of the Consitution of incie is Med sraying that
in the circumstances stated in the afiiavi {led therewith, the High Court may
he pleased io issue a Writ of Mandamus or any other anprogriefe Wh, Order
er Divaction, declaring thal fhe Asseasament Order passed by the 1%
&7 ray Seo. T4468 rAv Sec. 144 of the Income Tax Act, 1991.
ted 12.02. 2024, bearing ENN. PPRAVAST SM 47/s023- 24/1 0808022444), for

e Assessment Year 2015-16, as arbitrary, legal, bad in law, vold-ab-iniio

lustics, apart fromm being violative of

vinigtive of the principles of natural

Articles 14,1 ee and 285 of the Constitution of India and Sec 1484 of the

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IA NO: 7 OF 2084

Rettion under Section 15) CRC is Ned praying thet in the
crcumsiariogs stated in the affidavil Hed In suopart of fhe wri peftion, the
High Court may be oleased fo stay al further proceedings, incluciing any

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renayvery, gursuant fo {he Assesanieant Order passed by the Respondent,
ufs 147 raw Sec. 1448 rAv Sec. 144 of the Incarme
12.02. 2024, bearing OIN.. ITRBAYASTYSN 47/20 23-24 108080224111), §

Wt Pattion No F895 of S024.

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on the fie of ihe High Cour.

The petition caming on for hearing, upon perusing the Petition and the
affidavit Med in support thereof the and the order of the Nigh Court dated:
O2.04.2024, OF 05 2024 JOT 2084, 28.07.2084 o808 2024 &
TOG 20s4ade hersin, upon heating the argurrienis of SAV A Siva

Kartikeya Advocate for the Petitioners, Sri Vijhay K Punna, Standing Caunse!
for Respondents,

WRIT PETITION NO: 7704 OF 2024

Selween:
omiChandana Damisetly, Wo. Mr. O.Bala Suresh Babu, aged 42 years,
Gco Business, Rfo. No §, Palm County, Near HS. Oargea, Shaikpet,
Hyderabed ~ 500 008, Telangana.

o. Paedtioneans
AND
i. Assessment Uni, income Tax Department, Income Tax Oepartment,
National e-Assessment Canter, New Delhi, Roorn No.40t, 2" Floor, E-
Ramp, Jawaharial Nehru Stadium, New Dell - 170 003

2. The income Tax Officer, Ward 1, Nelore, Income Tax Officer, 24-2438.
1 Floor, GT Road, Nellore - 534 601, Andhra Pradesh,
3. The Principal Gommisasioner of income Tax, Tirupati, more Tax

Office, RT. Road, Tirupati- 847 S04, Andhra Pradesh.

we. Respondents

Feition under Aricie 226 of the Constitution of India is fied praying thal
in the circumstances steted in the affidavit fled therewith, the High Court may
be gleased to issue a Wit of Mandamus or any other appropriate Writ, Order
or Direction, declaring that the order passed by the (" Respondent, u/s 147
ray Sec. 1448 of the Income Tax Act, 1961, dated 25.02 2024, bearing DIN
and Notices No. ITBASAST/Si147/2023-24/ 105 163 164904}, for the Assessment
Year 2018-79 as arbitrary, Hegal, bad In law, void- ab-initio, violative of the

mrincinies of natural justice, apart fram being violative of Articies 14, 1801 Na}

and 388 of fre Constitution of India and Sec 1484 of Ine Incame Tax Act,

and io cansequanily set asides the same in ne Interests of justice.

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IANO: 1 OF 2024

Pattion under Section 183 of CPC is fed praying thet in ine
circumstances stated in fhe affidasit fied in suppart of ihe whl oaition, ihe
High Court may be pleased fo slay all further proceedings, including any
scovery, pursuant fo [he order paased by the 4" Resnondant, wis 147 civ
Sec. 1448 of the Incame Tax Act, 1897, dated 28.08. 2084, nearing COHN and
Noliog No. [TRAIAST/SM 4720232

Fy wee

Year 2078-19, sending disnosal a' WP No? 7 o4 of 2024. on the Me of the

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The petition caming on for hearing. upon perusing the Felition and the
affidavit fied in support thereof and the earlier orders of the High Court dated
2888 20% HS OF 8024 TAP Soe4 Baar ated OA ORSOad &
1208. 2024made herein and upon hearing the arguments of SAV A Siva

Xartikeya, SrA Radha Krishna Standing Counsel for resnandent nos. 7 fo 3.

WRIT PETITION NO: 7706 OF 2068

Sehvean:

Ms Nagamani Sequ, Wo. Mr. Sequ Venkateswara Rao, aged 8 years,
See Buginees, Rio. 21-10/0-118, 3° ine, Srinagar Cofony, Satyanarayans

Puram, Vilayawada - 2007), Andhra Rradesh
wo Pettioner!s
AND
1. Assessment Unit, ncorme Tax Department, National a.Assesemeant
Center, New Delhi, Roorm No 401, 2° Floor, E-Ramp, Jawaharlal Nehru
Stadium, New Delhi. P19 GO3.

é. The Assistant Commissioner of Income Tax, Central Circle -
Vilayawada, Viiayawada -~ Revenue Colony, Siddhartha Public Schoo!
Road, Mogalaraiapurarm, Vilayawada, Andhra Pradesh - 533 404

S. The Director General of income Tax, (Investigation), Hyderabad 8°
Floor, 'F' Block, Aayakar Bhavan, Basheerbagh, Hyderabad

«. Respondant/s

Petition under Ariicie 228 of the Constitution of India js filed praying that
in the circumstances stated In the affidavit filed tharewth, the Migh Coun may
be pleased fo issue a Writ of Mandamus or any other appropriate Writ, Oreler
or Direction, declaring that the order passed by the 1° Reapondent, uve 147
riw Sec. 144 of the Income Tax Act, 1981, dated S08 2024 bearing DIN and
Notice No lTTBAAST/S 4 47/2023- Sa/O825453812 for the Assessment
Year 2076 - 17 as arbitrary, legal, barred by limifstion, bad in law, void-ab-
initio, violative of the orinciples of natural justice, apart from being violative of
Aricies 14. 7901 }g) and 285 of the Constitution of india and Sec 1484 of the
inoame Tax Act, 1967, and to consequently sel aside the same in the intereats

of justice

IANO: TOF 2028

Metiion under Section 7S1 of CPO is fled praying fhal in the
crouristances stated in the afidavil Ned in sunpon of Ihe writ petition, ihe
High Gourt may be pleased to stay all further sroceedings, including any
raCQvery, pursuant to the order passed by the Ist Respondent, u/s 147 raw
Sec. 144 of the Incame Tax Act, 1964, dated 13.03 2024, bearing DIN and
Notice No. FTBAVAST/S/147/e025- 24/70825598 7201), far the Assessment
Year 2076 -17, pending disposal of WPLNo 7706 of 2024, on the fle of the

High Court,

The peditien coming on for hearing, upon perusing the Petition ard ihe

affidavit fied in supper thereaf and ihe ganier ord
S808 2084 G8. O8 S024 TAO Ae S90

ars of fhe High Court dated
WFe2024 = OS DR 208 &
{2.08 2024made herein and upon hearing the arguments of Sr AAA Siva

aay

Kartikeya and Sri A.Radha Krishna Standing Counsel for respondent nas.* to

Behween:
Satyavani Mitaka, Wo. Venkata Recely, aged about 55 years, R/o. Fiat
No.805, Pavan Sun Rise, A block, Oop Hindu College, we ceanire, Anierayvathi
Soad, Guntur, Andhra Pradesh S22 008.
». Patifioner
AND
+. The Union of india, Represented by is Secretary (Revenue), Ministry of
Finarce, Geoartnent of Revenue North Block, New Deihi- TPTQOO4
&. The Principal Chief Cormmissianer of Incame Tax, National E-

income Tax Denarirant, Oelkhi gnc Floor, &-

ire,
Ramo, dawaharial Nehru Gladium, Delhi « 779 QOS
3. The Income Tax Officer, Ware-2C }, Guntur.
4 The Additional only Dep

Siational Fanclesafi-Assassmaent Cantrs, Dein, income Tax

sfant Corrissioner of Inooarne Fax,

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Department, Dethi 2° Floor, E-Ramo, Jawaharlal Nehru Stadium,
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Respondents

Petition under Anicis 228 of the Constitution of india praying That in ihe
croumsiances sfated in ihe affidavit Ned therewith, the High Court may be

eisased to iague a wri, order or direction more particularly the one in the

nature of Pit of Mandamus

a) declaring ITBAIAST/F48A(SCNV2028- 33 1080204830 (1) dated
£8.02. 025 under Section 148A ()) of the Income Tax Act, 1861 and the
Crder passed under Section 148A 1) bearing (TBAIAST/E 4840022.
2d TOSO8G55470) dated 16.03.2023 and the notice under Section 148 of the
income Tax Act bearing ITBAVASTISN48 1/2082-2O/1 0808680241) dated
16.03.2029 issued by the @° Reapondent for FY 2016-17 as being arbitrary,

legal, urveesonable, in contravention of Section 1484 of the Income Tax Act
apart fram being violative of the principles of natural justice and Article d4 of

the Canstitution of India and consequently set aside the same.

nideclaring Shaw Cause Notice bearing ITBA/AST/F/144(SCNy20e3-
2408220294205} dated 08.03.2024 and passing the consequent order under
Section 47 rws i144 read with section 1448 of the [TA bearing
BAAS T/Si147/2023-24/ 106285063711) dated 98.09 2024 and Demand
Notice bearing ITRAVAST/S/1S8/2023- Sd 828507041) dated 18.05.2024
and Penaelly notice under Section 2/4 rw 277/o) of the TTA beanng
ITBAVPNLUIS/2 75 Gc y2025-24/1 06285080111} dated 18.03.2024 issued by the
*"Respondent for the FLY. S076-2017 as being arbitrary, legal,
unreasonable, in cantraventian of Section 148, {47 and Section 1448 of the
incame Tax Act anart fram being violative of the principles of natural justice

and Article 14 of the Constitution of India and consequently set aside the

EME.

IA NOs 1 OF 2024

Petition under Section 751 CPC is Med praying thef in the
ciroumsiances stated in the grounds filed in support of the peliiian, the Nigh
Cour may be pleased fo stay the operation of the order under Seation 147

{44 read with seclinn 1446 of the ITA bearing ITRAVASTISA4ti208
SY1OSZ8h0sa7(1} dated 19.02.2023 and Demand Notice bearing

TRAVASTISH 1 SBS023-S4/TNGZ8S07 O81} dated TRA.20e4 and Penalty
notice ourder Section 2F4 nw 2FiNc} of the TA beanng

ITBAMPNLISO TIC Neya02d-24/1 0888506010) dated 18.08.2084 issued by

the S" Respondent and to direct the Respondents not to initials any coerave
steps againet the Petitioner pursuant to Order bearing ITRAVAS TANT 4 f/2083

SAM OBSSSOASTA) dated (16.03.2023 and Demand Notice bearing
PPTEAVASTISH 4 SG/8023-24 5 DAZS 507 UAT) dated 18.08 2024 and fenally
unde Section S74 mw SFiCiNe) of the TTA bearing
TBAVPNUSO74 (1 Ne Vvede3- 347 082850001(1) dates IS UG.2084. pending

WAVP S129 of 2024, an the Ne of the High Court

@ petiion coming on for hearing, upan perusing the Petition and the

affidavit fled in supmort thereof and the order of the High Court dated
O3.G¢ 2024 THO Loss S07. 20k SLOT 2084 OS OR BOS &

rquirreanis of Mis. PYOQTHI

RATNA ANUMCLU Advocate for fhe Petfioner, Si JU MV Prasad, learned

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WP NG: 8194 OF 2024:

Rehveen:
Wis. Bravirisetiy Pula Venkata BShargaw, (FAN: ARTRES9odl) Wo
B.S.S.5. Srinivas, DNoy-S0-11, PRokala Var Steel, Ganganannna Fel,
Tenal, Gurtur-Ssce0), Andhra Pradesh, india
os Petitioner
AND
. The income Tox Officer, (AO AN), Range-?8) Ward), Tenal-d2k201.
2. The Principle Chief Comenissioner of income Fax, AP and Telangana

State, Hyderabad.

haw

The Assessment Unit, National Faceleas Assessrnent Centre, Income
Tas Department, Ministry of Finance, Room No.401, 2° Floor, E-Ramp,
Jawarhanal Nehru Stadium, Geihk 116 003.

4. Union of India, Rep by its Principal Secretary, Ministry of Finance, 3°
Moor, Jeevan Deep Building, Sansad Marg-New Delhi 1 1d001.

. Raspondents

Petifion under Article 226 of the Constitution of India praying that in the
circumstances stated in the affidavit fled therewith, the High Court may be
nigased to issue any order or direction more parficularly one in the nature of
Wl of Mandamus or any other F appropriate writ or order or direction declaring
ithe Asseasament Order of fhe 3° respandent, for the assesarnent year 2018.16
wih DIN Noo [TBAVASTYSN47/2089-24/ 1060811788) dated 14.02.2024
(Annexure P-1} passed under Sec 147 RAv Sec 1d4 and 1446 of Incame Tax

Act, 1961 with reference to the notice df OF O4 2022 Gannexure F-S) issued

exh

U's 148 of the Act by the 1° respondent, after following the procedure aid
down Under clause (i) of Sec 1484 of the Income tax Act 1981 di. OF 04.2022
(Annexure P-3) was wihout granting sufficient time fo file the obections and
onportuniy of personal hearing is contrary to section Sec 149 Raw Sec 1484
and Sec 1514 of the Incame Tax act (herein after referred fo as 'the Act) is
without jurisdiction and aise in violation of principles of natural justices, Hence,

the orders of the 3° respondent is Hable to be set aside.

IANO: 1 OF 2024

Petition under Section 7&7 af CPC is Med praying that im the
cicumstarioss sisted in the affidavit Med in support of the writ petition, the
High Court may be pleased fo grant stay of all further proceedings,
songeguent to the Assessment Order of the 3° respondent, for the
assessment year 2015-15 with DOIN No. fYSAMASTIG/T4ayisd23-

24/1 O80911 18501) dated 14.02 S024 (Annexure P-1}, pending diapasal of WP
8134 of O84, an the file of the High Court,

The pefiion coming on for hearing, upon perusing Ihe Pethion and the
afidavii fled in sumoort theresa! and the order of the High Court dated

QSO4d. 2084 WO6S0e4 TOF 2088 Zee esd OS NERO &

42.28 2084made herein and uoon hearing the arguments of SRERLAIN SIVA
YARA PRASAD, Advanale for the Petiioner, and of Sd Vihay K Punne,

Senior Standing Counsel for income Tax Department for the resporden

gcari Meaniral Governitient counsel for the

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WP NO: 8164 OF 2024:
Rehwaen:

Shyravaranu Hari Prasad, (PAN ARVPES459)) Sfo B.Narasimharan Aged

about 80 Years D No. g5-3-88/98, Behind CSR Sarna College, Saniay Gandhi
Colony, Gng@ole-G23 008. Andhra Pradesh, india.
oo Pte
AND

The Income Tax Officer, (AD GV), Range-79) Ware-1, Ongole-S23 O04.

nth

s. The Frincinie Chief Convrissioner of Income Tax, AP AND Telangana

oes

tate, Hyderabad,

ope

The Assessment Uni, National Faceless Asseasmen! Canire, incame
Tax Department, Ministry of Finance, Room No.404, 3° Floor, E-Rartp,
Jawarharial Nehru Stadium, DalhkT 10 O03.

4. Union of India, Rep by fs Princinal Seeretary, Ministry of Finance, 3°
Floor, deevan Deen Budding, Sansad Marg-New Deih- 110007.

. Respondents

Petition under Aricie 226 of the Constitution of india graying thal in the

creumsiances stated in the affidavil fied fharawi in fhe High Coun may bes

olaased fo Issue any order or direction more particularly one in the nature of

Wirt of Mandamus or any other annropriate writ or order or direction declaniig
ihe Assessment Order of the 3° en for {he assessment year 2018-19
wih DIN No. ITBAVAST/SA 47/2023 -241OS659C189 4) dated 27.09.2023
(Annexure P-1} Passed under Sec 147 RAv Sec 144 and 144 of Income Tax
Act, 1951 with reference to the notice issued Uis 148 of the Act by the 1°
respondent di 09.06 2022 (Annexure P-2}, after following the Procedite ighy
down Under clause in) of Sec 148A of the Income tax Act 1951 af. 08.64.9002
(Annexure P-3) was without granting sufficient dme to file the objections and
appartunity of personal hearing is contrary fo section Sec 149 (6) RAv See
148A and Sec 151A of the Income Tax act (herein after referred to as the Act)

withoul jurisdiction, barred by limiation of ime and aise in violation of
principles of natural justice. Henoe, the orders of the 3'° respondent is Hable to
be sel aside.

IA NG: 1 OF 2024

Petition under Section (S67 CRO is fled graying that in the
oycumsianoss stated in the affidavit fled In support of the writ petition, the
High Court may be pleased fo grant stay of all further proceedings,
eonsequent io the Assessment Order of the 3° respondent, for the
assessment year 207819 with ITBAVASTIOMA?7/e0egs-24/ 1050890188 1}
dated 27 09.2089 (Annexure P-1}, pending disposal of WP No. 8184 of 2024,

on ihe le of the High Cour,

The petition caming on for hearing, upon perusing the Petition and the
afidavii Hed in support thereof and ihe order of the High Gourt dates
O2.08 2024, 18.06.2024 Ih.O7 2024, 89.07 8024 GS.08 2024 &
12.08 2024made herein and upon hearing the arguments of Sri K ADL SIVA
VARA PRASAD, Advocate for tha Petitioner and af Sn Vilhay BK Punna,
Standing Counsel for Respondent Nos. 1 to 3 and of Sri J. ULMLY Prasad,
Counsel for Respondent Na4:

spe
FX

WP NO: 8266 OF 2024:
Sewer:
Sandred'i Mondaia Rao, So. G Sinhachalam, Mails, aged about (0 years,

Rio. O. No F108, Simhachsiam Main Road, Near Gavi Hospital,
Simhhachaiam, Visakhapatnam, Andhra Pradesh
oi Petitioner
AND
4. The Union of India, Represeniad by fis Secretary Ministry of Finance,
North Block, New Delhi- 170007
Agsasamernt Unit, income Tax Denartrient, National e-Assessment

Cents, Roam No 401, 2 Floor, E-Rarno, Jawaharlal Nehru Stadium,

, Sankara Watam Road,

. espandents

Setition univer Articia 238 of the Constitution of india is fied praying that

in the circumstances stated in the alfidavd fled therewith, the High Court may
be oleased fo Ssue Chrection, more particularly a Wt in the nature of
MANDAMUS, declaring the impugned Assessment Order di 29.02 2024
aseed by the 2 Respondent u/s vw Seo 144 ray Sec 1448 of the Income
Tax Act 1981 bearing DIN and an 147 Notice No ITBAVAST/GM4T 2023.
SA TOOIPO 11S Dfor the Assessment Year 2075-18 and all the consequential
Penalty notices df 29.02 2024 as arbitrary, egal, bad in law, void abinilo,
violative of the princisies of natural justice, apart from belng wolative of
Anisies 14, 19¢)o) and 265 of the Constitution of india and Sec 148A anc
Ser. 144B of the income Tax Act 1961 and to consequently set aside the

same in the interests of lusiice:

IANO: 1 OF 2024:

Petition under Section 151 CPC is fleld praying that in the
circumstances stated in the affidavit Med in support of the writ petition, the
High Court may be pleased to stay all further procescl: mgs if impugned
Assesament Order di. 29.02.2024 passed by the 2° Respondent we 147 rw
sec 144 nw Sec 1448 of the Income Tax Act 1984 dated 26.09.2024 bearn ney
DIN and Notice No ITRAVASTYSN 47/2098. g4osi7orie 81} for the
asassment Year 2015-16 and ail the consequential Penalty notices
OL 29.02.2024, pending dispasal of WP No. 8268 of 2024. on the Ne of the
Migh Court,

The petition coming on for hearing, upon perusing the Petition and the
afidavil Hed In support thereof and the order of the High Court dated
03.04.2024. 8.082024, IS.O7 2028 28.07 2084 OF HE 2Oss &
12.08. 2024made herein and upon fearing the arguments of
Sr. Vadrevu.S.koKrishna Kanth, Advocate for the Petitioner and
sti AU MV. Prased learned Central Government Counsel for he Respondent
No.} and Sr Vilhay K.Punna, learned Senior Standing Counsel for incame
Tax Department for the Respondent Nos. & 3

WP NO: 8274 OF 2024:
Between:
Saiya Narayanamunhy Kaki, So. Prasad Rao Kaki, Aged about 36, Rie.

Coonerative Bank Road, Kamavaranukota, West Godavarl District Andhra
Pradesh 524449
Patitioner
AND
1. The National Faceless Assessment! Genter, incarne-tax Departrent,
New Deihi, india
S. Income Tax Officer, Ward 4, Elaru, Andhra Pradesh
3. The Assessment Unit, Income Tax Deparirnent, Ministry af Finances,
Government of india
Respondents

Patiion under Ariicle 288 of the Constitution of India praying that in the
croummetances siated in the affidayii filed therewith, the High Court may be
_ to Issue a writ, order or direction more particularly in the nature af a

{ of mandamus declaring order under Section 14840) dafed O44.2082
notice dated O¢-G4-2028 ufs. 148 bearing DIN FTBALAST/S/148 1/2082-
2a OASaP TPS) and the consequent Reagsgssment order dated 7174.-
S024 bearing DIN [TRAIAST/SMS 7/202 3-24 1082370881 jas being void,

Hegel, arivirary, without [uriediction, vidlate of Artiele 14 of the Conaiiiution of

iA NO. 7 OF 2024

Padition under Section 153 CRC is fled praying thet in fhe
rourmistanoes sisted in the affidawt fleci in support of the writ petition, thes
High Court may be pleased fo slay all further promeedings including caliection
of fax gursuant io fhe Reassessment order dsted 11-00-2024 bearing DIN

TTRAVAS TAS 147/202 3-S4 5 DOSS FOSS TIT), pending disposal of WR.No. 8274 of

The petiian caming on for hearing, goon perusing the Pelion and the
affidavit fled in support thereof and the order of the Nigh Court dated
OF. 046 2084, 18.06.8024 TSOP 2084 207 2084 ORS S024 &
i208 20e8made herein and upon hearing the arguments of Sr Nage
Deepak Advocate for he Petthonmer anc of Sri Viey Rumer Funne, Standing

Gounse! for Respandents,

WP NO: 8267 OF 2024:
Sehveen:

Purncachandra Rao Quogirala, Sfo. Pandu Ranga. 0, Aged about 82, A/a. 2-
F204, Mucunuru, Vayyuns Mandal, Krishna District, Andhra Pradesh « 52782)

a Petitioner

AND
1. The National Faceless Assessment Center, Incometax Department,
New Delhi, India

é. income Tax Officer, Ward 1, Guclivada, Andhra Pradesh

tp5

The Assessment Unit, Income Tay Oepartment Mi instry of Finances,
Government of india

Respondents

Petition under Aricis 228 of the Constitution of India is fled praying thet
in the circumstances stated in the affidavit filed therewith, the High Court may
be pleased fo igsue a writ, order or direction more particularly in the nature of
a writ of mandamus declaring order under Section 148A(c} dated G8--2093
bearing DIN ITGAVAST/FM48A/2022. 231042586988), the sonsequent
O6.04. 2022 u/s. 148 bearing [IN ITBA/AST/SM48 Leoge-
ead 1042558 1490jand the consequent Reassessment order dated! O535-s024
bearing DIN ITSAVAST/S/147/2023-24/ 108208587201 jas being void. legal,

arbitrary, withoul jurisdiction, violate of Article 14 of the Constitution of India

notice dated

and consequently set aside the same:

IA NG: TOF 2024:

Petition under Section 151 CPO is filed graying inat in the
oyocumsiances stated in tie affidayd fled in support of the wrht sefition, the

Nigh Court may be pleased fo slay all further proceedings including collection

of fax pursuant to the Reassessment order dated 09-02-2024 bear

my
mee
city
wnt

STEAASTYS/147/2083-24) 1 OGS08S5H7 201), pending disposal of WP No.8281 of
aged. an the fis of fie High Court

The petition caming on for hearing, upon perusing fhe Petition and te

we
&
Seve
"so
.<)
o
eoke
the

'haren?' and the order of the High Court dated
agOoa seed, 19.08.2086 18.07 2084, 28.07 2024 O5.08 2024 &
ey

42.08. 8024¢made hersin and upon hearing the argurrienis of Si M Naga
Deeper, Acvecate for the Petitioner and Sr Viay Kamer Punna,

cungel for fhe Rasoandeants:

WP NO: 8282 OF £024:
Sehvean:

3arga Eswar Kona, S/o. Surya Narayana Kona, aged about 39 years, Rig
O.Ne 2-64/2, Thodangimandaiar, Nommanapalie Vilage, East Godavari
Cistrict, Andhra Pradesh.
.. Peliioner
AND
1. The National Faceless Assessment Canter, Incame-tax Deparimen|,

New Ceili, india

Assistant Commissinner of Income Tax, Circle 1, Rekinada

t52

The Assessment Unit, income Tax Department 4, Mindtey of Minanes,
Savernment of india

». Respondents

Roe Tae ed

Paiifion uncer Article 225 of the Constitution of india graying thal in the

circumstances stated in the affidavit fled therewith, the High Court may be

gleased fo issue a writ, ander or direction more pericularly in the nelure of a
Wit of Mandamus declaring the order under Section 1484(0) dated £9-D0-
2023 bearing DIN ITEAVAST/FMASAIZ082-25/ (05 TSS49G507}, the consequent

nefice deafed 29.03.2023 u/s. 148 beating OWN IYREAVAS TS N48 Vie02e-

3/105 15866194 ljand the cansequant Reassasament order dated 2202-

2024 bearing ITBAVAST/SN47/2022-DIN 24106394 27690), as being void,
Hegal, arbitrary, without jurisdiction, violate of Aricle 14 of the Constity

we.

Hort oF
india and consequently set aside the same:

IA NO: 7 OF 2O24:

Petition under Section 151 CPC jis filed praying that im the
circumstances stated In the affidavit fled in support of the writ pelition, the
Nigh Court may be pleased to stay all further proceedings including collection
of tax pursuant fo the Reassessment order dated 22-03.0004 besring DIN
ITBAIAST/S/147/20283-24,1 08321 9789( 1), pending disposal of WP.No 8282 of
2024, on the file of the High Court.

The petition coming on for hearing, upon perusi img fhe Petition and the
afidavil fled in support thereof and the order of fhe High Court date
04.04.2024, IR.062084, IS.0F 2086, 22.07 2084 O5.08. 2084 Az
12.08.2024made herein and upon hearing the arguments of Sri M.Naga
Deepak, Advocate for the Petitioner and Sri Viihbay K.Punna, fearned Senior

standing Counsel for Income Tax for the Respondents:

WP NO: 8283 OF 2024:
Sebween:
Kondala Rao Kotapali, S'o. Aged about Rio. 1-98, Near Andhra Bank

Yeleswaram, East Godavari District, Andhra Pradesh 853429
« Petionar

AND
1. The National Faceless Assessment Center, Income-tax Departrrent,
New Delhi, india
é. income Tax Offer, Ward 1, Turn, Andhra Pradesh

Ae
a

3. The Asseasarnent Lind, incarne Tax Department, Ministry of Finances,
avernment of india
. Respondents
Petition under Article 228 of the Conatitulion of India is fled praying that

iy the olrouretances stated in the affidavit fled therewith, ihe High Court may

as
toe
a
3
ttt
Ate,

be pleased to issue a wril, order or direction more pariicwiarly in the oatus
a writ of mandarnus declaring order under Section 148Aid} dated 01-04-2022
bearing DIN ITBAVAST/IFMABA2022- 2oOdsati4ei()), the consequent
notice defad 01.04.9072 u/s. 148 bearing DIN ITRAVASTIGN48-1/2082-
Soi Osee Pay Cjand the co ee jan{ Reassesament arder dated 10-03-2044
bearing CHN ITBAIASTISN47/2023-24/1 0829929771) as Being void, egal.
arbitrary, without jurisdiction, vinlate of Article {4 of the Constitution of India

mid consequently set aside fhe Same:

Pettio; under Section 757 CRC is fied graying Inet im the

circumstances stated in the affidavit fied in support of the writ pefition. ihe

; Court may be pleased to stay all further proceedings including collection
of fax pursuant to the Reassessment order dated 10-03-2024 bearing DIN
ITRASAS TSA T9020 3- 2a TOBZ3 8257 711), pending diapasal of WP_Na S285 of

O24, on the file of the High Court.

The petiiion coming on for hearing, upon perusing the Petition and he
affidavit Aled in suppert therenf and the order of the High Court dated
O¢ Oi eoed He eoss or sded sear sded OH.O8 2024 &

12.08 9024made herein and ugen hearing the argumenis af Sr M Nage

Csepak, Advocate for the Petiiener and Sn Viey Kumar Funny, Standing

counsel for tha Respondanis,

WP NO: 8294 OF 2024

Between:

Ganga Eswar Kona. S/o. Surya Narayana Kona, Aged about 36 years, Rio.
O.No.2-64/2. Thadangimandalam, Komma snapaie Vilage, East Godayari
District Andhra Pracdash.

. Patvioner

AND
1. The National Faceless Assessment Center, income-tax Department,
New Delhi, india

é. Assistant Gommissioner of Incorme Tax, Circle {, Rekinada

Sat

The Assessment Unit, Income Tax Department Ministry of Finance,
Government of india
. Respondents

Petition under Article 226 of the Canstitution of India is fled oraying thal
in the circumsiarices stated in the affidavit fled therewith, the Hi igh Gourt may
he cleaved t fo Issue a wil, order or direction more particularly in the nature of
@ writ of mandamus declaring the order under Section 14SA(c) dated 36-03.23
beanng DIN ITBAVAS TFT 48A/2022-23/ 105168907801) the consequent notice
dated SONR-2023 u/s. 148 nearing DIN: TTBAVAST/SA4d8 Wea2e-
2s TOS 1S8SS37 and the consequent Reassessment order dated 23-16-2024
bearing DIN ITBAIASTIS47/2020-24/1083259005(1), as being void, Negal,
arbitrary, without jurisdiction, vinlate of Ariicls 14 of th

@ Gonstiution of India

and consequently set aside the same:

IA NO: 1 OF 2026:

Petition under Section 781 OPC is filed praying that in the
noumetances slated in the affidavit fled in support of the writ petition, the
High Court may be pleased to stay all further proceedings including cullectio

of fax pursuant to the Reassessment! order dated 23409-2024 bearing DIN

nalts

write ther , _
ome ee te Ct fe oe.
ee fe BEG he OG f 4
& wi 6a 2 8B FBO EF A
oe 3 4 Bw ae a a ne nn ea
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' get gy Re wm AES ee oe "a > a a: a a oa
oS - tee 33 wy woot es ay po is : eh
cw ey ae Bong es : to oe & 8 & es Be
x wa OE me | OS cry os fen . > at nn a nn en £9
ord Cf ces bia eed ae Bea cm deny [ae Ls Pega £% en Seed Sa Lt "Ae 3
on, a ey : a a ra rr ae (a a
fh, tet D ¢ wa i and ot ° Some es Gh, MEY " a a es
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ve Go. % ME Ff gy tp G ihe e ¢ th -- o a
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7 ia " te Sef bashers yer - neve ' pe : ce a" A
a £ oe ej # te en ae ~ . # 6 > B=
oe oy ¢ © & , oy he g BE © rs a as
bok yrhgg, oe: bate: ae det re hove need as Sard verb Kee bon woe hse "et
ey fb gee * ine oe 6 4 ngpen, es) , 'hoot Ch ft ies ; on
& aa a: fg th enews, oh, athens is ed pases CG teers weer, we Soot 3 Ex
te os tm Re OS 3 m tT 5 sm oe ae eng
Ba ine ge oh he i a 6 £ 8 Fae fe ee
a, ar ann Be o bbe an & Te Bw fea
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a an a nar m 3a fe Ew 5 © Be S Be
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See a Os et ae HE ie fo, ged > tp te th Me
Bie £3 Ce Rage La ° on, vor a fore aes ty 3 cp 4 ; int
z a ee a. 3 = - wow £ BB om
we oy Be ee rs bs @ whe ae =§ @ 2 & 6 #
= ~ eo O cp kg 5 OF eo os a ar
pew G & eg sd ae 6 Eo = 8 Be
nae a cs i a & om « = & ee 8 Cm Be
er ge syn 464 wm os te gee & "Ss B OD Psi
iced peas ee si es "a Fs boas % a Pz s ta ge Od pul te
oe a a aan me bl £8 C3 @% G& By Gee Rt
oo @ 8 A ae % aan few o 2 & & Re be
. A ae, Sew Av we z x 4 ree paaed 4 4 kod Peng,
aad a a 4 £ F 2 oo ay 2 e @ - S&S = 2
LES oe 3 a Pace pone f "ob 15 * 3 Oe, Srv ne ape F
mE oo mB BT Bow fe iB see & 8. @ mT BS
Me ££ Bee & a ae MS 6 5 8 Oo ge a os
tae ewe, Ww. wae! ae tne,
re My . ros es "4 f pty Sent See « 1 fy.
ee & -- 2 & ue az Be a © 8 6 Be BE uy
aint . rs, how 5 ee io p97 wi erie trteag 0 wren,
: ge i ¥i pee na ; the we fs, we ETS hee pee Si
eo aan oS wh me oO ge Eom e 8 @ be
eC a a 3 cia HE a ak a an an a ths
ye Aine Si - ; oe : io : he, , f oe ; '
oc B an a ne e i e = 7G Bee Bere ® 2
cn Es i Se be OS tok toe 2 wm & a fs yw MB ty oy F
ae ne ans a ee is se a & G& @ Ba TRB be
a te a ar nn tg a Lh. 5 a

Negal, arbitrary, without jurisdiction, violate of Article 44 of the Consiiution of
india and consequently set aside the Same,

IA NO: 1 OF 2024:

Fetifion under Section 151 CPC is fled praying that in the
circumstances stated in the affidavit fled in Support of the writ petition, the
High Court may be pleased to stay all further proceedings including collection
of tax pursuant to the Reassessment order dated 04-03-2004 pearing DIN
PPEAVAST/S4147/2023-24/ 10818240284), pend ng disposal of WIP.No.8295 of
2024, on the file of the High Court.

The petition corning on for hearing, upon perusing the Petition and the
afidavii fled In support thereof and the order of the High Court dated
noua TS. 068. 2084, OF e024, BE.0F Sed O8.08 2024 &

2.08. 20g4made herein and upon hearing the arguments of SH M.Naga
Deepak, Advocate for the Petitioner and Sri Vilay Kumar Punna, learned

Senior Counsel for Income Tax for the Respondents:

WP NO: 8287 OF 2024:
Between:

Sambasivarao Pasupuletl, S/o. Nagul Meera Pasuouwelt, Aged about 43 years
S10, Nekkallu (Past), Thuliurm (Md), Guntur District, Andhra Pradesh - 823
2a6

._ Patitioner
AND
1. The National Faceless Assessment Center, Incame-tax Oenariment,
New Delhi, India
2. income Tax Officer, Ward 2(7}, Guntur, Andhra Pradesh

3. The Assessment Unit, income Tax Denartment Mini istry of Finance,
Government of India
. Respondents

acenetehaedasaDeeterataDeeetetesaceDeeltesetateteteleteatate

86
Pafition under Adinie 236 of the Constitution of india is Hed sraying that

in the circumstances stated in the affidavil fled therewith, the Mi oh Court may

be pleased to issue a writ, order or direction more varticulr arly In the nature of

= weit of mandamus declaring order under Section 140A(c) dated O7-O4-2022
beating QIN [TRAVASTIFA48A/8028- 230420484004), ihe consequent

movies dated 09-04-2022 us. 148 bearing DIN PRAVASTISNAS. VN208e>
24 NAQS7TSOTaihand the cansequent Reassessment oer dated 21.08-2094

bearing DIN ITBAIAS nSiarRegea-d HSBOOdQ902( Pas being void, egal

arbitrary, withouf jurisdiction, violate of Article 14 of the Constitution 6
and consequently sel aside Ihe same,
iA NO: 1 OF 20e4

Patifion under Section (8{ CPC is fled praying that in the

tances stated in the affidawt fled In suprart of the writ petition, the

£3
C3
tn
cas

ond
@

High Court may be pleased to stay all further prac soeadings including collection
of tax oursuant to the Reassessment order dated 2°-08-8024 bagring DIN
PTRAIAS TIS 1a FiO023-34/ 1 OG80S4 3020}, pending cis

3024, on the file of the High Court.

posal af WP_LNG B2ey of

The petitien coming on for hearing, upen perusing fhe Pelion and the
affidavit fled in suppert thereof and the order of the High Cour dated
Oag¢ 208d 19.08.9084, 18.07 2024, 29.07 2024 OS. 2028 8
72.08. 208dmade herein and upon hearing the arguments of Sn M.Naga
Deepak, Advocate for the Petitioner and Si Vgay Kumar Panna, Standing

Counsel for the Respondents,

WRIT PETITION NO: 8372 OF 2026
Raehweaen
Ais Nagasurl Anand Babu, (PAN AAZPN4308F) S/o Chinna Venkaieawaru

O.No.o7-1-408, 2° Crogs Road, Bhagyanagar 3° Lane, Ongole-825004,

Andhra Pradesh, india.

oo
tnd

Petitioner
AND
1. The Income Tax Officer, (AQ AV), Range-7S) Ward-1, Ongole-8235004.
=. The Principle Chief Commissioner of Income Vax, AP and Telangana
Stale, Nyderabad.

The Assessment Unit, National Faceless Assessment Centre, Income

cen

Tax Department, Ministry of Finance. Roam No.adt, 2° Finer, £-Ramp,
Jawarharial Nehru Stadium, Oethi-110 an3.
4. Union of india, Rep by iis Principal Secre etary, Ministry of Finance,

rioor, Jeevan Oeep Bullding, Sansad Marg-New Delhi-7 710001.

Mis Rurapati Subba Rao and Co, Chartad Accountants, Gag Lane to
Gayatri Mandy and Tata Geld Plus, Mangamoar Road, Ongole-S33
Oe.

. .tespondents

Petition under Anicle 226 of the Constitution of india is fled praying thet
in Me circumstances stated in the affidavil fled therewith, the e High Court may
he pleased to issue any order or direction more particularly ane in the nature
of Writ of Mandamus ar any other appropriate writ or order or direction
declaring the Assessment Order of the 3° respondent, for the asseasment
year 2010-17 with DIN . WBAVAST/SA47 2023 -SAOS8985553 dated
22.12.2083 (Annexure P-1} Passed under Sec 147 RAv Sec 144 and 1448 of
income (1) Tax Act, 1961 with reference tm the nofice issued Ls 148 of the
Act by the 1" respondent dt 249,03.9023 (Annexure P. 2}, affer following the
pracedure laid dawn Under clause id) af Sec 1484 of the Income tay Act 188%
gt. 25.03.2023 (Annexure P-3) was without granting sufficient time fo file the
objections and opporiunily of personal hearing is contrary to section Sec 149
(b}) Rav Seo 148A and Sec 1814 of the Income Tax act (herein after referred
fo as the Act) is withoul jurisdiction, barred by limitation of time and also in
vVidlation of principles of natural justices. Hence, the orders of the 3°

respondent is lable to be set aside,

Po
ote

IA NO: OF 2024

Setitinn under Section (91 of CPO is fled praying that in the
weumeianees stated in thie affidawt fled In sugport of the writ peltticn, the
Hick Court may be pleased fo grant sy of all further sroceedings,
consequent the Assessment Order of the S° respondent, for fhe agsesamant
year S01S-17 with OIN No. ITBAIASTIS N47 /2023-24 1 OS8S88908 (1) dated

$3 12.2083 (Annexure P-1}, pending disposal of the Writ Petition No. Saye af

2004. ar the file of tee High Gourk

The Pelifien corning on for hearing, upon perusing the Pelion and the
affidavit fled in support thereof and the earlier order of the High Court dated
Ci deagied OF OS. 20848, 1s OF 2024, G07 2024 O8.08.2024 &

43.08 3084mede herein and upon hearing the arguments of Srik.Adi Siva

Vara Prasad Advocate for the Petitioner, and of Sn Viibay K.Runne, Sanding

"aunsel for the Respondent Nos.) to 3, and of Depuly Solicitor General of

india, for the Respandent No.4.

WP NO: 8827 OF 2024:

Sehveen:
Kondaia Rao Kotapatl, S'o. Lakshmi Narayana. K, Aged about 45, Ro. 1-38,

Neer Andhra Bank, Yeleswaram, East Godavari District, Andhra Pradesh

SdG420
. Pettianar
AND
i. The National Faneless Assessment Canter, inonme-tax Depariment,

New Delhi, india

2 {neome Tay CNfieer, Ward 1, Tun, Andhra Pradesh

. The Assessment Unit, income Tax Department Ministry of Finance,

Sovernent of india

_ Respondents

Petition under Articte 226 of the Constitution of india is fled praying that

nm the circumstances stated in the affidavit fled therewith, Ihe High Court may
be pleased to issue a wril, order or direction more particularly in the nature of
a writ of rmandamus declaring order under Section 148A(q) dated 24-03-2028
bearing DIN ITBAVAST/F/T48A/2022-23/10512446804(1), the consequent
notice dated 24.05.2025 u/s. 148 bearing CNN ITBAYAST/S448_ /e028-
asOSi247 7221} and the consequent Reassessment order daied O5-08-
2024 bearing DIN [TBAVAST/G/M 4? /2023-24/1 0620792881) as being vexed,
egal, arbitrary, without lurisdiction, violate of Article 14 of the Constitution of

india and consequently sel aside the same:

IA NO: TOF 2024:

Sac

Patiion under Section 797 CPC is Red praying thal in the
circumstances stated 9 the affidavit fled in support of ihe wri peltion, the
High Court may be sleased fo stay all further proceedings including collection
of fax pursuant to the Reassessment order dated 06-00-2084 bearing DIN
PTRBAIASTIS/ 14 7/28023-24/ 106207 92864), pending disposal of WIP.No. 8527 af
2024, on the file of the High Court.

The petiiian coming on for hearing, upon perusing the Petition and the
afidavil Hed in support thersof and the order of the High Court arder dated
16.04.2024. 21.06.2084 8 S07 2084, 28.07 2024 O508 2084 &
12.08. 202émade herein and upon hearing the arguments of Sa M Naga
Deepak, Advocate for tha Petitioner and Sn VWhay K.-Punna, Senior Slancing
Counsel for ihe Respondents:

WRIT PETITION NO: 8649 OF 2054

Baiwean:

Sri Venkata Kutumba Rao Kovelamudi, Sfo K-Madhusudhana Raa Age 49
years, Oco Business PAN ARWPEKYSS0K SUA-8-78/0 Flat No. 119 Srirag

Bulding, Funtine Road, Teachers Colony, Viayawace, Krishna - S2d008,

AndhraFradesh, india.

. Pettioner

1. The Income Tex Officer, Ward 207) Viiayawada, 0.8. Building, 1° Floor
Arnmex, MS. Road, Viayaweda, Andhra Pradesh- -800004.

&. The Princioal Chief Commissioner of Incarne Tax, AP and Telangana,
iY Towers Meseab Tank, Hycderabad-800004,

The Assessment Und, Income Tax Departmen! National Faceless

Dae

Assessment Centres, Delhi, Ministry of Finanse, Room No. 407, 3
Floor, Ramp, Jawaharial Nehru Stadium, Delhi. 10003.

. Respondents

Pefition under Anicie 2265 of the Constitution of indie sraying thet in the

srcumstances stated in the aficiavid fied therewith, the High Court may be

mNeased fo issue a writ, order or direction, more particularly one in the nature

of Wt of Mandamus, declaring the Assessment Order di. 30.01 2024 passed

sy the 3° Respondent u/s 147 rw.st4é8 of the Incomne-tax Act for AY. 2078

"OS vide DIN No. ITRAVAS TSI 47 /2080-24/ 1 CGOS8SS 5. which is passed as
@ consequence of the arder passed uve T45Aig) dO 04 2022 vide DIN No

BIE: &
STEM ABA OLS Sa TOAS8 7 T4787) ane the roivce us T48
7O8 2082 vide ON No TBAVASTISA48aleogs- 2TOKS8 1 O84 14),
issued by the JAQ(U(" Respondent) Instead of FAO(Grd Respondent), as void,

Heal, and contrary fo ihe provisions of Income-tax Act and contrary to the

IA. NO OF 2024

Fetiion under Section 141 CPC is filed oraying that in. the
crcuristances stated in the affidavil fled In sumport of ihe petition, the High
Court may be pleased to grant stay of all further proceedings pursuant to the
Assessment Order di." Respondent uls 147 30.01.2024 passed by the rw.s
i44 cw. 1448 of the Income-tax Act for AY. 2018-19 vide DIN No.
NBAVAST/SM47 2023-24 108028585101}, Pending disposal of WP aB49 of

2024, on the file of the High Court.

The Petition coming on for hearing, upon perusing the Petition and the
affidavii fled in support thereof and the orders of the High Court
dated 16.04.2024 27.06.2024, TSF 2084 O85. 08.2084 & 12.08 20o4made
Nherain, are upan hearing the argumenis of SRI VENKATRAM REDDY
MANTUR Advocate for the Petitioner, and of SRI VNAY KUMAR PUNNA,
Standing Counsel for the Respondent Nos.7 fo 3,

WP NO: 9006 OF 2034
Between:

Nagalapati Swarno Kurner, S/o. N Nagabhushanam, aged about 38 years,

Rio, 20/15-1 NP Strat, Jammalamadugu, Radapa Distinct - 516434.
Fatitioner
AND

1. The Union of India, Represented by its Secretary (Revenue),
Ministry of Finance, Department of Revenue, Norih Block, New Delhi
~ F70004

¢. The Principal Chief Commissioner of Incorne Tax, National £-
Assessment Centre, Income Tax Department, Delhi, 2°° Floor, E-
Ramp, dawaharlal Nehru Stadium, Dell) - 170 003

3. The Incorne Tax Oificer, Ward-1, Proddutur.

4, The Addifional/VoinyDeputwiAssistant Commissioner of incarne Tax,
National Faceless/E-Asseassment Centre, Delhi, Incarme Tax

Department, Deihi, 2°S Floor, E-Ramp, Jawaharlal Nehru Stadia
Delhi. i 1008.
_ Agasasment Unit, income Tax Oenariment.

Respondents

ation under Anicle 225 of the Constitution of Incia praying thal in the
circumstances stated in ths afidavil fled therewith, the Nigh Court may be
picasee io issue @ writ, order or direction more particularly fhe one in the

ie of Aint of Mandarius --

A} declaring DIN and Notice No. TTSA (AST & MaSAcsCn) o024-22
MOdT (S487 (7) dated 21.03 2022 under Saction 746405) of the [Income Tax
We? CTPA and ON and Notice No. ITRBA JAST FP MASA f8022-
eof TOSSG8S3H58) dated 17.04 2028 under Section 1484 id) of the ITA and
Notice bearing DYN & Notice No. ITRBAYASTYSM 48 1/2022-23/ 104280282
dated 11.04.2028 Issued by the 8" Reepondent for FY 2017-18 (A ¥ 2018-19)
as being arhirary, Segal, unreasonaiie, in contravention of Section 1484 of
the Incame Tax Act apgrt from being violative of the orincloles of netural
justice and Article 74 of ie Gonsiition of India and consequently sat aside

ihe Sams;

8} deciaring Show Gause Notice bearing DIN & Notice No. ITBA JAST

RP RASA DSCNYSO2 TSE OST TISd87 (1) dated 27.05.2022 under Section
T4845) of fhe Income Tax Act, TROT UTA) and OIN and Notice Na. IPRA JAST

IP NASA 02223) TO4S883898) dated 11.04 2082 under Section 1484 fd} of
fhe FPA and Notice bearing DYN and Notice No. (TSA AAST SS M48 1 e228
AES SBSS83 F(T} dated 11.04 2028 passing the consequent order under
Section 147 rav.s 144 reac with saction 1448 of the ITA bearing (PRA JAST IS
Ay BOSS- Be AOSLOGSNSS OT) dated OG. OS. 2024 Cimpugned Assessment

Order") and Fenally notice under Section S74 read with Section 2° OA af the TT

Act, Section 274 read with Section 274.4 of the [T Act and Section 274 raad
with Section 27 IB of the IT Act, and consequently set aside the same.
iA NO: 1 OF 2024

Petition under Section 181 CPC is filed praying that in. the

crcumsiances slated in the grounds filed in support of the petition, the High
Gourt may be pleased to stay the operation of the order under Section 147
rwis 144 read with section 1448 of the [TA bearing DIN No. (TBA JAST US
MAP (2023-24 /OBZ089938 (1) dated 06.03.2024 Cimpugned Assessment
Order") and Penalty notice uncer Section 2704 of the IT Act, Section 274 read
with Section 271A of the IT Act and Section 274 read with Section 2718 of the

iT Act, issued by the 5° Respondent and direct the Respondents not to initiate
any coercive sieps against ihe Petitioner, sending disposal of WoP Noe S008 of

2024, on the fe of the High Court.

The peliiion coming on for hearing, upon perusing fhe Petition and the
afidavil fled In support thereof and the order of the High Court dated
e204.2024, 18.00.2024. 18.07 2024 89.07.2024 O8.08 2024 &
12.08.2024made hersin and upen hearing the arguments of Sr Challe
Gunaranjan, Advocate for the Petitioners, Sr Jugudi VK. Yagna Dutt, Qepuly
adicitor General for respondent No.1 and of SriVilhay K Punna. learned
Senior Standing Counsel for Incorne Tax Department for the respondent
Nos.¢ to 5

WP.NO: $083 OF 2024
Setween:
Hyma Rao Chandra, Sfo. Chandra Venkatramaiah, aged about 58 years,
R/o.4-O17 Nandigame, Nandigama Adda Road, Sattenpalll, Guntur - 522 408
Patiioner
AND

4 i ty ath 4 fee BG
ae: By 8 ee lg ee
ct ' 2 BP gee EB a: an
te ign os is -- be vats Bok gee A ete fen Be u
. o feeb we Soe en me a SA be
a hid e a ey pe ae yee £9. on ys i aes inh -
veg fen mf ee dn ae ih 7 Ch Ls to
ibs ee tine foot "bad ge ans te en el
oe oa , es nn ke be 4 ie Gy
@ te ead mG & ce B ye BS
reeet. 7 foe a hee Pa yor < is
ie tif fee ee $s, a a nn a re
& o 2 i a me Bem BS
er an fe e a 7 ne Rw oO
; es: an a: yt ne as oe OO Me gw
a 4 ¥; [a kerne - fica agen "nels whnms Bees Td 3 aS iced fd
ee 4 6: with nd he, Mhpod. % es po ae fieove es tat |
ae ee a 'Sper yy £3 ri nr . , Le . tow ;
"% as th. £Y oe ngewe ge co aa a ea Gg TFB ss
Toe oe tt og see Sh Re bus sheen ny ae" ; <4
es es : ae ge y t we Moe Seng ape a3
a Cp Fh, Fooe Go : Pe ee C% vee wr ; pe &
> Zo ee zs oA 2a & B
a se Zpu # a an a nn a
bee on hee et ' can Oa} a ae
te o £% 4 eden. pa eo Co Face £5, (a re pte tie ecape
& Pas ion i on ow ge oo Mee EB ne "ot capeey Soe EF an
oe Otek a Eo & 6S ££ ow UY & 2 Be 8 &
ee we © Wi = & o & BB = Bo we Fe oH re EE
m3 - BS oe fo o a i rr rn © ne ge ws
Pow 8B & Go B Bf SB a 8 FE Ss eB oe @
wom, « & &@ B EB i or a , Gon ee OL
O bo ee Se SS Se A % tb . a Ota tLe
a an a ee Cy ey ane Ke i i an ans
BE ph nt so) rae & t 2 @ tw cn sr > ans a ts
ori ee ved , Oe i, fe ye ond a nn
my ee Do m2 2 & 2 » ~ & oo
ela Oe BO SE % F&F &@ B® . & ceo
a i ne he a ae ns a an nr ane" 7
"4 pace ie a Pua ES. agers e Se £ ee ae "C3 pecs ee Ga few i
ay den bony 9 a 3 , tee i Ch GS me aioe Wg ied Sink w4 ge
a aS a on a oo at i me te oe
a a a fe ee, RE ey oe ES ay oe er
oi fp 8 BE 2 Se 4 SO 8 hm Bw, OB
e we ge a ) y ten E ee, Z ag mat rs
o 2 & EES eS 8 Be a ae 2 6 % © 6 B
2 @ Ge" & & ~ Se oa & wo os IN ths
24 . peers Yeon bend ws fee ae is 4 ows a ae
ee ee Oe fet tl G ae CR BG a a
ee fy eG 4 Bk 8 re a 2
he a So a a ee ee ae . Re hee gee CE age s
ble te , ; ee te we OI on et . wo, (he bee t a = iy
, on a £2) ore, es, on fea "ak pa Mee io re iad re co
e 2 @ 2 ww tO % G&G we go & fm " NM wo BD
wet, coe 2. , bees P a Zs ' n nn. rae a
be ee BO mG ge LS a
to ke Gp fo Bow be HH moth ann ie t
tS a as iad . "Cee Ag, hin "3 viet 5 a the 5 ia z
an a nn a a es 8 oe Fe BR ge we gy
pra bese £9 sped ae wo oa bead i bs pos Apt % 3 Sheep ee a we "Me aey
an nn ae a s% 3 8" 68 ene 8
gm R Be ek go "A B - - £ 2 a =
oe £3 ge ages o% as ere os a oe fs "per es re ee C3 ~ C7
& ¢ ko t @ 8 & 2 BF be EE tay, sah n° an nn coe
@ & 2 B&B & i an an nr om 5 Co 4 gp i hee ye ve
" Rm fe ff Ge Se an an ae; my
tose " we oe ay, ' yor rage: "eee cae! 7 'anny i . za "Fs
5» © & & 2B © &» » Box a3 8 fy wi FS ee gop, OS
as ve : oe oA 4 ig ogee n ty "E% ie ; weg
a ¢ Pe ee rn a a an bens f if C3 ee pa er gf Ley poe ae
A ED 4 ie bee Pal tebe ee a3 wat
ae a ee See ee ~ *

Penally

yA and

a es

PF I208

TBAPNLIGIATA (1 keyeo:

nenalfy not

Ltt

2fi(iie} of the ITA dated 23.09.2024 passed by the 4° Respondent as
arbirary, Wlegal, one withoul power or jurisdiction and contrary fo the ae.
Assessirient of Incame Escaping Assessment Schame, 2022 apart fram being
vidiative of the fundamental rights guaranteed fo me under Ariicles 14, 18 and

2} of the Constitution of India and consequently set aside the same.

IA NOs OF 2024

Petiion under Section 157 OPC praying that in the circumstances
stated in the affidavit fled in support of the pefition, the High Court may he
pleased te stay the operation af Notice hearing
ITBATAS TIFT ABAISCNYV2082-23/7 O80040545/1) dated 33.02 2025 under
section 148A (5) of the Income Tax Act, 1957 CITA") and passing thes
consequent order under Section 48 Aid) of the [ETA bearing
TBAVASTFA48AR 082-25 1051 1222044) dated 22.08.2023 and Nokce
under Section 746 of the [TA bearing ITBATAS T/S4& V/Se2-
eof TOS 14485281) dated 38.03.2023 and the consequent assesament arder
bearing (TBAVAST/Si147/2023-24/ 108382853001) dated 22.03.2024 and
demand notice under Section T58 bearing PP BALAS TS S6/2023-
24/1083226802(1} dated 22.09.2084 passed by the 4° Respondent and the
penalty nolicas bearing TRAIPNLIGIS 7 TC Nbye2023-S4/ T0682 533080} dated
25. O3.20¢4 iasued ofS. 2/4 ray S. SY TCT Nb) of the ITA and Penally Notice
bearing [TBAVPNUSS 2) 1B 2023-24) 1 08385305811) 23.08.2084 under Section
24 raw S27 TF of the (TA ard Penalty Notice pearing ITRBAIPNLISIe ?
(TMeV2029-24/ 1083226567) under Sectian 274 nw S. 27 1( Tio) of the ITA
dated 25.03.2024 passed by the 4° Respondent and direct the Respondents
not io mitiale any coercive steps against the Petitioner, pending disposal of
WIP 9083 of 2024. an the fle of the High Court.

The cetifion coming on for hearing, upon osrusing the Petfion and ihe
affidayit fled in sugnort thereat and the order of the High Court dated
ee. O68. 2024, 99.08.2088, TE.07 80248, S807 S024 OB OS. 2024 &

2.08. s024:riade herein and upon hearing the arqumenis of Sri Jyothi Raine

e
Anumaiu Advocate for the Psitioner and of SriVenne Hemanth Kummer

atral Government Counsel for the Resooandent No.1, Sn Vihay A Runna,
teamed Senior Standing Counsel for income Tax Department for the

Respandent Nos. to 5:

WE NO: S128 OF 2024:

eeinane ans

Between:
Vertbarnna Qorra Kanunwil, S/o late Rame Ras, Age 78-1-1 Gandhinuram 3,

Danavaipel, Ralahmandry, EG District 5331703, Andhra Pradesh india.

.. Petitioner
AND

1. The Union of india, Rep by iis Secrefary, Finance Ministry of
Finance, North Block, New Oeihp ) 70004

The National Faceless Assessment Canter, income Tax Department,

yodn

3. Assessment Unit, income Tax Department, National e-assessmen
Center, New Delhi, Reorn No.404, 2°" floor, E-Ramn, Jawaharlal
Nehru Stadium, New delhi T1008,

» Mespondiants

Patition under Aricie 228 of the Constitution of India is fled praying that

3
oh.
is
@
2
rns
£3
pa
ed
wie
Bea
on
DS
is
ae
wel
£4
&

stated iy the affidavll fled therewith, the Nigh Gauri may

be oleased io issue a wril, order or direction more particularly in the nelure of

t 2

a Wirt of Manciamus declaring the reassessment order Ls 147 RAy 1448
e-O3-20e8 bearing DIN ITRAVIAS TAA 4 F/2089- 84/1082 FOR OROT) as

oR.
ue

wes ae
sy,

ch.
seede,
ia

being void Hegal arbitrary without jurisdiction wolate of Arficle 44 of the

Gonstiution of India and consequently set aside the same:

IA NO: 1 OF 2024:

Petition under Section 151 CPC is fled praying that in the
circumstances stated in the affidavit fled in support of the writ peltion, the
High Court may be pleased fo stay all further proceedings inclu cing recavery
in pursuant fo the order W/s 147 RAv 144B dated 16-03-3024 bearing DIN
ITBAIAS TSH 47/2023-24/1082784990(1}, pending disposal of WP No. 0128 of
2024, on the file of the High Court,

The pelition coming on for hearing, upon perusing the Petition and the
Yidavil fied In support thereof and the order of the High Court dated
23.06 2024, TSOG.2084 IS.07 2084. 20.07 2094 S08 20s4 &
12.08 2024made herein and upon hearing the arguments of Si Venkata
Narayana Reo Vedula, Advocates for the Petitioner and Deputy Solitifor
General for the Respondent No.1 and SA Vihay K Punna, Standing Counsel

jor the Respondent nos.2 & 3:

WP NO: 9298 OF 3024

Between:
ori Venu Gopal Atluru, Rio. H.No S98-8/10-104, Flat No.3, Orchids, Behind
luls Hotel, Manuthi Co-operative Golony, Vleyawada- S20 008, Andhra
Pradesh
.. Peiifioner
AND
1. The Income Tax Officer, Ward-2i9}, Vieyawada, Andhra Pradesh,
2. The Union of india, rep. by its Principal Secretary, Gavernment of India,
Ministry of Finance, Floor, Jeevan Oeep Building, Sansad Marg, New
Deine) 1 D004

Resnoanmants

Batten under Aricie 226 of the Constitution of Incie is fled praying that
iy the circumstances stated in the affidavit fled therewith, the High Gourt may
be pleased fo issue Writ of Mandamus or any ofher appropriate Writ or Order
oy Direction declaring the assessment order di g8.0¢ 2084 far Assessment
Year 2012-13 as null and void, violative of the principles of natural justice and
sontary to fhe provisions of the Act T8687 without jurediction, and

consequently set-aside/quash the assessment order di.28 02 2024,

LA Nod OF 2024

Patiion under Section (81 GRC ig fied praying thal in) the

cireurmstances sfated in the affidavit fled in

$4]

uppart of the writ petition, ihe
High Court may be pleased fo order stay of collection of the tax demand
£28.02. 2024 for the Assessment Year 2012-

S of 2084 an the dis

ens
"3
iB
wd
Sh
%
4
oy.
#
3
~
roel,
Ped
ee
"Y
ra
mo
to
Pong
ee
ort

42 ureler the Act, 1951,

of the High Gourt.

The gefition coming on for Rearing, upan perusing the Petition and the
affidavil ed in support thereaf and the order of the High Gourl order dated
(2.07 2084 made in LANG.1 OF 2024 and order dated So.0/ 20s4

ose ones & WE.08 20Sdmade herein upon hearing the arquinenis of
SRUC SANIJEEVA RAG Advocate for the Petifioner, and Sr Vubay K. Punna,

Senior Standing Counsel for the Respondent No.) and the Deputy Solicitor --

WRIT PETITION NO: 8476 OF 2028
Behyean:

SriKaret Srinivasa Rao, H.No42-2/1-208A, Flat No, 4, Divya Residency, Devi

Nagar 3° Lane, Near Rarnalayam, Vilayawada- 520009, Andhra Pradesh.

oo Pattioner
AND

The Assessment Linit, Income-iaxs Department, National Faceless a-

woo,

Assessment Centre, Roor No. 401, E-Ramp. Jawaharlal Nehru
Stadium, New Seihi 114 003,

. TAs Deputy Commissioner of Income-tax, Circle 101}, Vilayawada, ©. R.

Pod

Bulging, Floor, Annexe, M.G. Road, Vilayawacde Andhra Pradesh - 820
O02.

Union of india, rep by fis Principal Secretary Government of Indie

tpd

Ministry of Finance, 3° Floor Jeevan Deep Building, Sansad Marg, New
Behe T TG 007,

_ Respondents
Petition under Anicie 226 of the Constiiution of India preying thet in the

croumstances stated In the affidavi fled therewith, the High Court may be
Higased to iasue Writ of Mandamus or any other appropriate Writ or Order or
Direction declaring the assessment order dated 19.03.2024 for Assessment
Year 2076-17 as null and void, being contrary fo the provisions of the Act,
1967 end violative of the principies of natural justice, passed withoul
jurisdiction, and consequently setaside/quash the assessment order and

consequential demand notice dated 19.03.2084:

LA NO: 1 OF 2024

Fatiion under Section 157 ORC oraying that in the crcumsiances
staled in the affidavit fled In support of {he petifion, the High Court may be
eased to order stay of collection of the tax demand raised in the assessiient
wde demand notice di. 19.00.2024 for the Assessment Year 2016-17 under
ihe Act, 1967: pending disposal of WP No.O476 of 2024, on the file of the High

Court,

bee:

The pefition coring oan for hearing, upon perusing fhe Peliion and the
afidavii fled in support thereof and the Order of the Nigh Court, dated
ef OF BOSS OSS 2084, SLOT 208d OS.08 2084 & TS O8 S0edmnade herain
and upon Aearing the arqumenis of SrC Sanjeeva Rao, Advacate for the

Satifioner and of Sri Punne Viey Rumar, Standing Counsel for Respondent

Nos, 1 & 2 and of Oenufy Solictor General for Respondent No.3,

WRIT PETITION NO: S81 Ff OF 2024
Rahweean:

Sramhaereddy Animalia, Go Ani Redey Rfo 3-165, Runchana@pall Villages,

Yadepalk, Gurus 922501

Fattioner
AND

{. The Union of Incia, Represented by fis Secretary (Revenue),
Ministry of Finanoes, Deparirrrent of Revenue, North Block, New Deihs
~ TFN

2. The Principal Commissioner of Income Tax, Visyawada

3. The Income Tax OMcer, Ward-201), Guntur

Su
weend
at
te
ee
£4.

Adiional/Uoiny Deputy Assislant Commissioner af income Tax,
National Faosiess/r-~Assessment Canin, Delhi, Incame Tax

Denmarment, Delhi, °° Floor, E-Ramp, Jawaharlal Nehru Stadium,

§ The Asseserment Uni, {income Tax Denartrent, Guntur.
Respondents
Patition ander Anicle 826 of the Constitution of incie is fled praying that
in the circumstances stated in the affidavit Hled therewith, the High Court may

be pleased! fo issue a wril, order ar direction more particularly the one in the

2 exe

mature of Writ of Mandarnus declaring shaw cause nofice under Section
f the TTA bearing ITRAVAST/F T4868 SCN V206 1-22 GS STO TONG}

Gated 22.09. 2022 and passing of order under Section 14SA(d} hearing
NBAIAS TP 48A2082-23/1 04265007211) dated O7.04.2082 and issuing
nolce under Seotion 148 of the ITA bearing DIN & Notice No.
NBAIASTISA48 V2082-24/1042674818 (4) dated 09.04.2022 by the rd
Respondent for re-opening of ihe assessment for AY DOIB-19 and the
consequent impugned assessment order bearing ITBAVAST/SN47/2083-
Sd 08304839011) dated 20.04.2084 under Section 147 read with Section
1448 of the ITA and the consequent demand notice under Section 158 of ITA
hearing TBAVAST/S/1S6/2023-34/ 108304643 1(1} dated 20.03.2024 and the
penaily notice under Section 274 read with Section 27SAC1 Nd) of the ITA
bearing BAVPNUS/278AC Na) FLIZ023-24/4 O8G048978()} dated
20.03.2024 passed by the 5° Respondent as arbitrary, ileqal, one without
power oF jurisdiction and contrary fo the e-Assesament of Incarne Escaning
Assessment Scheme, 2022 apart fram being violative of the fundamental
righis quaranieed to the petitioner under Articles 14, 19 and 31 of the

Constitution of india and consequenily set aside the as same,

IA NO: 1 OF 2024

Patition under Section 761 CPO is fled praying [that in the
qicumslances stated in the affidavit fled in support of the writ peliicn, the
Nigh Court may be pleased to stay the operatian of the show cause notice
under Section i4S8A(b) of the [TA bearing [TRAYAST/F4GAiSCNY202 t-
2a TOS {Stilo} dated 22.03 2022 and passing of order under Section
T48Ai0) bearing [TBAVAST/FMS8A/2088-3/ 104263907201) daled OF U4 2088
and issuing notice under Section 148 of the ITA bearing DIN & Notice No.
{TBAVASTISM48_1/2022-20/1042674818 dated 08.04.2022 by the 3°
Respondent for re-opening of the assesarnent for AY 2078-19 and the
cansequent impugned assessment arder bearing [TRATASTISN A208
24) 10820883900) dated S003. 2024 under Section 147 read with Sectian
1448 of the ITA and the consequent demand notice under Section 146 of ITA
bearing TBAVAST/S/156/2023-24/ 108304849101) dated 20.03.2084 penalty

nofies under Section 274 read with Section 2PRAC( Na) of the ITA bearing
ITBAJPNLISIeP SAC Na) FlSSO2 3 2408208598760), dated 20.09. 2084

massed by the & 5° Resnondent, pending disposal of WE No. Q847 of 2084, on

the fle of the Nigh Court.

The peffion coming on fer Rearing, upon perusing the Pelion and the

affddavil fled im support thereof and the order of the High Court dated
28.04 2088 18.08 2088 16 OF 20e4 08.08. 2024 & TES 2osamade harain
and upon hearing the arguitients of Sri Jyothi Ratna Anumolu Advocate for the
Pattioner and So Wiley K.Punna, learned S sanior Standing Counsel for incame
Tax Department for ihe rasgandents.

WRIT PETITION NO: S687 OF 2024

Bemween:
Sr Srinivasa Reddy Manukonda, Sia. Sri Rati Raddy Manukandsa, aged about
S4 years, Oonupation Business, Flat No. 104, Sn Sai Ganapathi Residency
rd lume, Old Patiabhiouram, Guntur - 522006. Rep. Oy fis san and GRA
Holder, Sn Manukornda Sandsep Raddy, So. Manukonda Srinivasa Reddy
Petivioner
AND

s 3

Assessment Unk, Netanal Faceless Asseasmant Cantre, Incorne Tax

sane

Departirient Ministry of

Finance, Roam No. 404, 2° Floor, E-Ramp.

fawahenal Nehru Stadium, Osihe 17O O03.

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Sure S2 200 tT.

Respondents

Petition under Anicie 228 of the Constitution of India is fled praying that

ay fhe clreumsiances stated in the affidavit Ned Irarewith, fhe High Court may

Tan

be pleased to paas an order or direction, especially one in the nature of WRIT
OF MANDAMUS holding that the order passed by nesponcden ufs. 14) rag.
144 rw.s 1446 of the Act, di. 16.02.2024 with DIN No ITBAIAST/S47/2024-
e4/ TOOT 252907 (4) for the Ay. 2076-17, as arbitrary, legal, had in law, void ab

rio, apart from being violative of provisions of section 145A and section 149
of the Act and aise contrary to the circular issued by CBDT and provisions of
section TOTA of the Act, and consequently set aside the order passed by {sf
Respondent u/s. 147 ras. 144 rwis 1448 of the Act, af 16.06.2084 with GIN
No HTBAVAST/SMN47/2023-24/1061292957(1) for the Ay. 201é6- and all

consequential proceedings oursuant thersto,

IA NO: 7 OF 2024

Petition under Section i681 CPC is fled praying thet in the
qircumsianoss slated in the atidavil Med in supmert of the writ petition, the
Nigh Gourf may be pleased to stay all further promeedings, including ary
recovery, pursuant fo the order passed by the 1 Respondent u/s. 147 swe.
Td rawis 1445 of the Act di 16.02 2024 with DIN Ne iTBAVAST/Si147/2023-
2A TOS 123898700) for the oe and pass such, pending disposal of
WP No. 9057 of 2024, an the file of the High Court.

The petition coming an for hearing, uson perusing the Peftiian and the
affidavit fled in support thereof and the order of the Nigh Court dated
20.06.2024, 19.08.2024, 18.07 2024 05.08.2084 & 12.08. 2024made herein
and upon hearing the arguments of Sn AV Raghu Ram Advocate for the
Petitioner and Sri Vihay K.Punne, isarned Senior Standing Counsel!

income Tax Depariment for the respondents.

WRIT PETITION NO: 8713 OF 2024

Boehween:

sodas
ts
ae

mreeve infratech Promois Lirdied, Ren. By Managing Director, Ground
V¥

Floor, Swethavahane Residency, Sector - 1 MVE Colony, Visakhapatnam -

Poatitionar

AND

Ne Assistant Commiasioner of income Tax, DCTTAAcH, Circle-

sp, income Tax Offes, infingy Towers, Sankaramatam Road,

all
ae

Visakhapatnam, Andhra Pradesh, 530078.

The RCIT-1, Visakhapatnam, Aayakar Bhawan, Dabsgardens,

Vishekhanainam-So0080

3. The Assassment Oni, incanie Tax Department, National Facsiess

os
y

Assessment Centre, Delhi, Minisiry of Finance, Raorn No. 407, 2°
Floor, E-Ramo, Jawaharlal Nehru Stadium, Deihi- 110003,

Rasnoncants

Petition under Article 226 of the Constitution of Indie is fled praying that

ss stated in the affidawl Ned Inerevath, the High Court may

be pisased fo issue a writ, order ar direction, more particularly one in ihe
nature of Wirt of Mandamus, declaring Ihe Assessrnent Order df.19.00 2088

massed by the 3° respondent ws 147 pws 144/1448 of the Income-tax Act for
AY. 2016-20 vide DIN No. ITBASAST/S/147/2023-24/ 108301 802501),
cansequent to the order passed u/s T48AG} dte2P.03.2023 vide DIN

No ITBASASTIFAABAISO2S- SAN OSTSQ8 1 2FiT} and the notice ufs 148
aL 28:00 2028, vide DIN No. ITRBAAST/SNAS T802e-23/1 08188 78260) 5

sued by the JAQU® respondent) Instead of FACNS™ respondent), as wok,

legal, and contrary to the provisions of Imoome-tax Act and contrary to ihe

Vrinciples of Natural Justice.

IA NO: 1 OF 2024

Petition under Section 781 CPC is filed praying that in the
circumstances staled in the affidavit fled in support of the writ petition, the
Nigh Court may be pleased to stay all further ormegedings oursuant fo the
Assessirient Order di. 18.03.2024 passed by the 3° respondent u/s 147 ras
M4448 of the [ncorietax Act for AY. 2019-20 vide DIN No.
I BAVAST ISA 4 7/2023-84/ 1085301 80851), pending dispasal of WP No. O715
of 2024, an the fle of the High Court.

The petition caming on for hearing, upon perusing the Petition and the
afidavil fled In support thereof and the order of the High Court dated
26,04 2024 & 19.06.2024, 19.07 2024 05.08.2024 & 12.08. 208d4made hersin

and upon hearing the arguments of Sri Dundu Manmohan Advocate for the
Petitioner and Sri Vibay K.Punna, learned Sertar Standing Counsel for

income Tax Department for ihe respondents.

WP NO: Sf26 OF 2024:

Selweaen:
Sti Narayana Meda, S/o. Si Rama Chandra Rao Meda, aged about 47 years,
Occupation Business, 45-01-17, Eluru Road, Gundala, Vieyawada - 520004,
Petitianer
AND

1. Assessment Unk, National Faosless Assessment Centre, Incarne
Tax Department, Ministry of Finance Room No. 401, 2° Floor, E-
Ramp, Jawaharial Nehru Stadium, Galhi- 170 003.

é. The incame Tax Offieer, Ward - 263), © R Bulelings, 1° Floor,
Annexe, M.G. Road, Vieyawada - 820002.
Respondents

aes
LANs

Petition under Ariicle 228 of fhe Constitution of Indiais fied praying that

in the circumelances slated in the affidaw! fied therewith, the High Court may

of W

be oleased fo pags an order or direction, especially one in the nature of WRIT
OF MANDAMUS holding hat the order passed by i "Respondent u's. 147

rwig 1448 of the Act, dh 020d 2084 wih DIN No ITBAIAS TOS a7 /s023-

res

S4/TO6 1 S8h034i 1) far tha Ay. SO15-17, as arkitrary, egal, bad in law, wale! ab

initio, amart fram being viclative of provisions of section T1484 section 149 of
the Act and also contrary to the circular Issued by CRDT and provisions of
section TS1A of the Act, and consequently set aside the order passed by 1
Respondent u/s. 14% raise 1448 of the Ant dhGcoa 2024 with DIN No

TTEAVAS TSN AF 208S-246/ 10818858330) for fhe Ay. S01S-1* and all

iA NO: TOP 2024

Pettion under Sectom 194 CPC is Med oraying thet in the
circumstances stated in ihe grounds fied in support of fhe oeltion, the High

fo stay all further proceedings, including any recovery,

£
<>
pe
ay
aro
soon
ae
ne,
oF
as
ope
Be
a
Hs
&
£3
aay:

surauant to the order os passed by the (Respondent us. (47 rus 1448 of the
Act, 8.02.08 2084 with DIN Nat TBAIAST/GY 147 /2023-24/ 1068 1885834 7) for

gancding disposal of WP Of es oF £024, on the file of the Nigh

Gout,

The petition coming oan for hearing, upan perusing the Petition and the
affidawit Med in support thereef anc the order of the High Court dated
S804 2034 19.08. 2024, (8.07 2024 O08. 08. 2024 & 12.08. 2084made herein

ae wean 04 eh Be

and upon hearing hie arguments of SRI AV RAGHU RAM, Advocate for the

Petitioner, and of Sa \inay K. Punna, Senior Standing Counsel for Income

Tax Qepariment far the respondents:

WRIT PETITION NO: 9782 OF 2024

Between:

Mr. Suresh Moddu, S/o. Mr. Baddika Venkate Subbaiah. aged 37 years, Goc:
Private Employee, R/o. Nelaturu Village, Muthukuru Mandal. Nellore . 524
344, Andhra Pradesh,

. Patiioner
AND
}. Assessment init, Income Tax Department, National e-Assessment
Center, New Delhi, Roam No. 401, 2° Floor, E-Ramp, Jawaharlal
Nehru Stadium, New Delhi - 110 003.
é. The income Tax Officer, Ward 1, Nellore, Income Tax Office, 24-9.438,
{* Floor, GT Road, Nellore - 524 001, Andhra Pradesh
3. The Frncipal Chief Cormmissioner of Income Tax, Andhra Pradesh and
Telangana, Hyderabad Room No- 922, 9° Floor, B Block, LT. Towers
ikd-G, AG Guards, Hyderabad - 500 004. Telangana.
Respondents
Petition under Ariicie 226 of the Canstiution of India is fled praying that
ances Stated in the affidavil Aled therewith, the Nigh Courl may

pow.

in the circumsl
be pleased fo issue a Writ of Mandamus or any other appropriate Writ, Order
or Direction, declaring that the order passed by the 1" Respondent, u/s 147
rw Sec. 1448 of the "Income Tax Act, 1961, dated O7 09.2024, bearing DIN
and Nofice No. ITBAIAST/SM47/2023-24/1082 155954), for the Assessment
Year 2075 -16, as arbifrary, Hlegal, bad in law, vold- ab-initie, violative of the
principles of natural justice, apart fram being violative of Articles 14, T&(1\
and 205 of the Constitution of India and Sec 148A of the Income Tax Act,
1861, and fo consequently sel aside the same in the interests of justice:

IA NOs TOF 2024

Patiion under Section 797 CPC is filed praying that in the

crcumstances stated in the affidavit fled in support of the writ petition, the

Minh Court may be pleased fo slay all further proceedings, Including any
recavery, gursuant to the order passed by the 1 Respondent, us 14h rw

Sec. 1448 of the Income Tax Act, 101, dated OF 0S. 2024, bearing DYN anc

Notice No ITRAVAST IS 147 /2025-24/ 1 082 TS595S), for the Assessment Year

eG18 - (8, pending disposal of WP No O7 oe of 2084, on the fle of the High
Court,
The petition coming on fer hearing, upon perusing ihe Petiion and the

affidavit fled in support thereof and the Order of the High Court dated

0.0820 To.OF 2084, SGOT ZO84 OSS 2084 & TS O08 SOedmacde hearsin

Patifioner and Sri Vihay . Punna, standing Counsel for fhe Respondents.

WRIT PETITION NO: S794 OF 2024

Sehyean:

Rocddagunta Navya, Ove. Mr D.alendra Rrasad, aged 38 years, Oce:Susiness,
Rio. 68.1.4, Dandu Road, Tinsnala Nagar, Hindusur- O75 204, Andhra
Pradesh

. Petitioner
AND
1. Assessment Link, Income Tay Department, National e-Assessment
Center, New Oeihi, Room No. 401, 2° Floer, E-Ramp, Jawaharlal
Nehru Stadium, New Delhi - 770 O00
2. The fsoome Tax Officer, Ward ~ 4, Hindupur, incame Tax Office,
Railway Station Road, Hindusur, Nindupur- 575 207, Andhra Pradesh.
4. The Principal Commissioner af Income Tax, Tirupati, 1° Floor, Aayaker
Rhayan, KT Road, Tirupali- Si? S0%, Andhra Fracdesh.
» ReSHINdeants

Pettion under Articie S28 of the Constitution of Indie is Aled praying thal

in the chrcumstances stafed in the afidavl fled therewith, the High Court may

Te
i

be pleased fo issue a Writ of Mandamus or ai ny ather appropriate Wnt, Order
or Direction, declaring the order passed by the 1 " Respondent us 147 rAv
Sec. 1445 of the Income Tax Act, 1967, dated 07.03.2004. bearin Wg DIN,

BAIS TISA47/2023-24/1061 863198), for the Assessment Year 2018 - 19
as arbitrary, legal, bad in law, vold-ab-initia, violative of the onriciolas of

natural justice apart from being viclative of Articles 14, 19¢1\ig) and 265 of the
Canstiulion of India and Sec. 148A of the income Tax Act, V6, and
consequently sel aside the same:

IANO: 1 OF 2024:

Fetiion under Section 181 CPC is filled praying that in the
crcumstances stated in the affidavit filed in support of the writ petition, the
sich Gourl may be pleased to sfay all further proceedings. including
anypursuant to the notice issued by the 1° Respondent, ws 147 nw Sec.
i445 oof the Income Tax Aci 1981. dated O1.03 2004, bearing
CIN ITBAVAS TIS 47/2023-24/ 1081883198), for the Assessment Year 2018
~ 19, pending disposal of WP No.7 af 2084, on the fle of the High Court,

The petition coming on for hearing, upon perusing the Petition and the
affidavil fled in support thereof and the Order of the High Court, dated
26.04, 2024, 12.07 2024, 29.07 2024 O8.08.2084 & 12.08 2024made herein
and upon hearing the arquments of Sri AVA Siva Kartikeya, Advocate for the
Petitioner and Sn Vihay K. Punna, Standing Counsel! for the Respondents.

WRIT PETITION NO: S787 OF 2024
Setween:
Mis RVR Marine Products Lindied, 28-8-S, Komarada Road, Ralusurud!,

DBhiravaram - 444 202, West Godavar District, Andhra Pracash. Represented
by fs Director, Mr. Tella Ravibabu, S/o Mr. Tella Ghupathi Rac.
PP StHaner

need,
neat

AND
1. The Desuty Cammissioner of Incame Tax, Cirche 4,

Raighmahencdravaram, Aayakar Bhavan, Veerabhadrapuram

Rajahmundry ~ $33 105, Andhra Pradesh.

re Poincinal Comenisaicner of Income Tax -1, Visakhapatnam 2"

PS
3
wot
ed

Floor, Aayabar Bhavan, Dabea Gardens, Visakhanairiam - 530 020,
Andhra Pradesh.

. Respondents
Petition under Article 226 of the Constiution of Incia is Ned praying that

in fhe roumestances stated in the affidawi Ned herewith, the High Gourt may

be pleased fo issue a Writ of Mandamus or any other appropriate Wort, Order

oy Direction, declaring

&. the order passed by the T° Respondent, u/s 14SAid)} of the
imame Tax Act 7981, dated 23.03.2024, beering DIN and
Notice No. THALAS TIF A 48 A202 3-847 OBS 23889800), for the
Assessment Year 2080-2

b. the notices issued by the 1" Resmondent, u's 148 of the Income

AP O86 S264 86804 §, for the

Tax Amt, 1961, dated 23.03.2024, beanng
3-2

as arbitrary, Hlegal, bad in lew, vold-ab-iniie, violative of the orinciples of
riatureal justiog, apart from being Wolative of Aricles 4 190 1g) and 286 af ihe
Conetiiution of india & Sec 148A of the Incamme Tay Act, 1961:

IANO: 7 OF 2024:

Satition under Sectian 751 CRC is fed sraying theft © the

meet

High Court may be pleased fo stay all further proceedings, including any
recovery, pursuant fo the notice fasued by the 1 Respondent, u/s 148 of the
Incame Tax Act. 1861, dated 23.02.2024, bearing DIN and Nolice
NOITBAIAS T/S/148_1/2023-24/1088844558/1}, for the Assessment Year
2020 ~ 21, pending disposal of WP.No.@7ay? of 2024, on the Mle of the High
Caurt

The peftion coming on for hearing. upon perusing the Petition and the
affidavit fled in support thereat and the Order of the High Court, dated
20.04.2088, 12.07 2024, 29.07 2024 05.08. 2004 & 12.08 208dmeade herain
and upon hearing the arguments of Sri A.V_A Siva Kariikeya, Advocate for the
Petitioner and Sri Vilhay K. Punna, Standing Counsel for the Respondents.

WRIT PETITION NO: 8801 OF 2034
Between:

Mr. Mutyalarao Vasaria, S/o. Mr. Vasarla Mutya Aged §9 years,
Oon Business, Rio. 9-7-25, Gandhi Nagar, Bhimavaram - 534 204, Andhra
Pradesh.
Petitioner
AND

1. Assessment Unit, Incame Tax Denariment, National Assessment
Center, New Delhi, Room No. 401, 2°" Floor, E-Ramp, Jawaharlal
Nehru Stadium, New Delhi - 110 003. |

2. The income Tex Officer, Ward -1, Shimavaram income Tax Office, J P
road, Sivaraopel, Bhimavaram - 534 201, Andhra Pradesh.

3. The Principal Chief Corwmissianer of income Tax, Andhra Pradesh and
Telangana, Hyderabad, Room No. 929, 9° Floor, 'BR' Block, IT Towers,
JO-2-2, AG. Guards, Hyderabad - 500 004, Telangana.

Respondents

FAR
ia

Petition under Ariicie 226 of the Constitution of India is fled praying that

i ihe circumstances stated in the aNidavil ed Tharewith. the High Court may

Se pleased to issue a Writ of Mandamus or any other anpropriate Writ, Cider

or Olrection, declaring the order passed by the 1" Respondent, we (47 nw

Seo. 1448 of the incame Tax Act, 1801, dated 15.03 2026, bearing DIN and

Nofice No. FTRAVAST/SA AT 2023-24/ 108252 788R 1), for the Assessment
ait

Year 2016-17, as arivirary, egal, bad mm jaw, voic-ab-initia, viniative

THH{, and consequently sef aside ihe same in the inferesis of justice:

fA NO: TOP 2088:

Patiion under Section (8) CRC is Med oraying that in the

ciroumatances stated in the afidawi fled in supmert of he writ petition, the
High Court may be oleased to stay all further proceedings, including any
recovery, Pursuant fo the order paased by the 1° Respondent, us (47 rAv
Sec. 1448 of the Income Tax Act, 1861 deted 13.24 20s4 bearing DIN anc
Nofice No ITBAIAS TS 14 78023-2454 O8eS2 7 885C }, for the Assasarnent Year
SO16-17, pending dispasal of WP No O80) of 2024, on the file of the High

Court,

The petition coming on far Rearing, upon perusing the Pelion and the
affidavit fled in support thereof and the Order of the High Court, dated
26. OC 2066, THOY 2DSS, 20.0) 2088 OO O8 2024 & Te. 08 SOedmade herein
and upan hearing the arguments of Sn AV A Siva Kartikeya, Advocate for the
Pettioner and Sr Vilbay K. Puna, Standing Gounse! for the Respondents.

WRIT PETITION NO: 8803 DF 2024

Between:

Tis

Sit. Prameela Pasumarthi, Wo Mr. P Narasimha Rae, aged 62 years, Gee:
House Wile, D. No, 6-44, Pentalavarigudern Vilage, Vatsaval Mandal, NTR
District ~ $21 402, Andhra Pradesh,

PETITIONERS

AND
}. Assessment Unit, Income Tax Department. National e-Assessment
Center, New Delhi, Roorn No: 407, 2° Finor, E- ~Ramp, Jawaharial
Nehru Stadium, New Delhi - 170 003.
2. The Deputy Commissioner of Income Tax - Oircle 141}, Wiayawada, C R
Sullding, ist Ficor Annex, MG Road, Viayawada - 820 00¢, Andhra
Pradesh.

tsa

The Principal Chief Cammissioner of Income Tax, Andhra Pradesh and

Telangana, Hyderabad Roam No: 922, 9 Fleer, BBlock, 1. T. Towers,

10-2-3, AC Guards, Hyderabad - 800 004. Telangana.
RESPONDENTS

Pativion under Ariole 226 of {he Constitution of India is fled praying that
in ihe ciroumelances stated in the alfidawl fied therewith, the High Court may
be pleased fo issue a Writ of Mandamus or any other agprooriate Writ, Order
or Orecton, deciaring the Order gassed by the ist Respondent, u/s 147 nw
Sec. 44 vw Sec. 1448 of the Income Tax Act, 1961, dated 26.02.2024,
bearing DIN: ITBAIASTISA47/2023-24 1061522179), for the Assessrnent
Year 2015 -17, as arbyrary. Hegal, barred by limitation, bad In law, vold-ab-
initio, vidlativeof ihe princigles of natural justice, apart fram being violative of
Aricies 14, T8901 Kg) and 285 of the Cansitution of India & Sec 148A of the
income Tax Act. 1967, and consequently se! aside the same in the Interests of
justice.

IA NO: 1 OF 2024

Retiion under Section 1S) CRC i fied eraying that in the
sircumstanoss slated in the grouncs flied in support of the writ petiion, the
Nigh Court may Oe pleased fo siay all further proceedings, including any

recovery, pursuant fo the Order passed by the 1 Respondent, u/s 147 nw
Sec. 144 sw Sec. 448 of the Income Tax Act, 196), dated £6.02 2024,
bearing DOIN, IPBAVAS TSN 47 /2083-24/1 0875223791), for the Assasament

Year 2016 - 17, pending disposal of WLP_No S803 of 2024, on the fle of the

The petition coming on for hearing, upon gerusing the Peifion and ihe

affdayvll fled in sumpmart thereof and the Order of the Tish moun, dated

e6.04 2084 12.07 2084, SSO 20284 O8 OS. 8024 & 12.08 2O24dmadea herean
and upon hearing ihe aiguurnents of Sri AVA Siva Rartikeya, Advocate far th

Patihoner and Sn Vihay KR. Punne, Standing Counsel for the Respondents.

WRIT PETITION NO: 8868 OF 2084
Sehyveen:

RY R Warns Products Limiiesd, 26-88) |

Kentigrada Road, Balusumud!,
Rhimavaram - S44 202, West Godevar Districl, Andhra Pradesh, Represented
by ts Director, Mr. Tella Ravibabu, S/o Mr. Talla Bhugali Rao
. Petitioner
AND
¥. Agsessment Uni, Income Tay Department, National e-Assessmnent
Center, New Delhi, Boom No404, 2° Floor, E-Remp, Jawehariel Nehru
Stadium, Newsy Delhi) - 110 O03.
s. The _ ty Commissioner of income Tax, Circle 7
Raighmahendravaram, Aavyakar Shavan, Veerabhacdrapuram,
Rajahmundry - $33 108, Andhra Pradesh.

tsa

. The Principal Chief Cammissioner of incame Tax, Andhra Pradesh &

Telangana, Hyderabad, Roam No. 822. 9" Floor, "B' Block, IT Towers.

10.2.3 A.C. Guards, Hyderabad - $00 004, Telangana.

TES

. espondents

Patition under Articie 228 of the Constitution of india is fled praying that

in the ciroumtances stated in the affidavit fled therewith, the High Court may
be pleased fo issue a Writ of Mandarnus any other appropriate Wit, Order ar
Direction, declaring the order passed by the 1 Respondent, ws 147 nw Sec.
i44 raAv Sec. 1448 of the Income Tax Act, 1984, dated 31.09 208d. Hearing
DIN and Notice No. ITBAVAST/SM47/2023-24/1063112914801), for the
Assessment Year 2016 -\? as ariitrary, Negal, bad in law, vold-ab nite.
violative of the principles of natural justice, apart from being violative of
Anicies 14.7901 g) and 285 of the Cansttution of India AND Ses 1484 of the

income Tax Act, 1901, and consequently set aside the same in the interacts of

justice

IA NO: 1 OF 2028:

Petition under Section 781 PC is filed oraying that in the
circumstances stated in the affidayil filed in support of the writ petition, the
High Court may be pleased fo stey all further proceedings, inching any
recovery, pursuant to the order passed by the 1° Respondent, ws 147 rAv
Sec. 144 ray Sec. 1448 of the Incorne Tax Act, 198), dated 21.03.2024,
bearing DIN and Notice No. ITBAYAST/S/M47/2023-24/1 0891 1211901), for the
Assessment Year 2076 -1F, pending disposal of WP.No.9808 of 2024, on the

fie of the High Court.

The pehtion coming on for hearing, upan perusing the Petifien and the
affidavit fied in support thereof and the Order of the High Court, dated
26.04. 2026, 12.07 2024, 29.07 2024 06.08.2024 & 12.08 208dmade herein
and upon hearing the arguments of Sn AVA Siva Kartikeya, Advocate for the

Patitioner and Sn Vibay K. Punna, Standing Counsel for the Respandents.

WRIT PETITION NO: 9806 OF 2024

Bahwieen:

Qec Business, Rio BY-S52-4

Pradesh

. Machavinagar, KRurnod! -

cru Lakshoy Kania Prasad, Sfo. P Vankala Swamy, aged 85 years,

& O04, Andhra

Patitionar

AND

. Assessment Unit, incame Tax Dep

i, Room Noto,
Hie 770 O05

meer, New Oeih

$
Ny
RY

Stadium, New De

. The Assistant Comnpussionsr of ines

Fax ©
Pracesh,

The Principal Co
Bhavan, RT Read, Tirunat -

minissioner of

Petition under Aninie Q

ye Disased

os.

iasue a Writ of Mancarnus ec

r Dyrectiaon, der
Tat oo

i&S

MATING

fhe order passed
fF the {Incerme Tex Act,

flegal, bad in law,

afural lustioe anan fron being violalive o
and Sec.

ieoristiution of inchs

carnsaquanhy sel a

IA NG: TOF 2084:

Office, Oo Childrens Park, NRPET, Kurnocl -

MHidayi

1964,

yoid-ab-init
{48A of the inc

side the same in the iferesis of ju

artrien{ Nafional o.Assessmeant

2° Floor, E-Ramp, Jawaharlal N

4
:

sme Tax, Cire

& «
ais

SIS ¢

ho *

rie Tax, Tirumetl, 1° Floor, Aayakar

BUY SOF, Andhre Pradesh.

._ Respondents

ed graying that

Court iy

natiution of india is file

ay a

ified therewith, the High C
or any olfter acnropnate Writ, Order
* Respondent, ufs 147 rae

. Gated 09.05 2024, bearing ON,

fsx

by the 1S

TISPIAT/RO23-24 NOGSS0848 71), for ihe Assessment Year 2018 - 19

iO, vidiative of the principles of
P Aricies 14, TSC) Na} and 266 of the

and

ame Tar Act,

PL?

Petition under Section 157 CPC is filed praying that in the
circumstances stated in the affidavit filed in support of the writ petition, the
High Court may be pleased fo stay all further proceedings, including any
recovery, pursuant fo the nollce issued by the 1 Respondent, uve 147 ray
Seo. 1448 of the Income Tax Act, .. dated 08.03.2084, bearing
DIN ITEAIAS T/S/147/2023-24/10682305447(1), for the Assessment Year 3018
~ 19, pending disposal of WP No. 8808 of 2024. on the fie of the High Court,

The peltion corning on for hearing, upon perusing the Petition and the
affidavit fled in support thereof and the Order of the High Court, dated
26.04 2084, 12.07 2024, $9.07. 2024 05.08.2084 & 12.08 208dmade herein
and upon hearing the arguments of Sri AMA Siva Kattkeya, Advocate for the

Petitioner and Sri Vihay K. Punna, Standing Counsel for the Respondents.

WRIT PETITION NO: 9944 OF 2024

Between:

Ms Anuradha Musam, OYo. Mr. Rama Narasayya, aged 84 years,

Oc: Housewlfe, Rig. G1-304, Indu Aranya Pallavi Apartrnant, Near GSI Past,
Nagole, Hyderabad - $00 068, Telangana.

. PETITIONERS
AND
}. Assessment Unit, Incorne Tax Deparimeni, National e-Asseasment
Center, New Delhi, Room No. 401, 3° Floor, E-Ramp, Jawaharlal
Nehru Stadium, New Osihi- 770 003.
@. The income Tax Officer, Ward 2(1}, Viayawada C R Building, 1 Floor
Annex, MG Road, Vieyawada - 520 003, Andhra Pradesh.

£53

The Frincigsl Chief Corrunissioner of Income Tax, Andhra Pradesh and

Telangana, Hyderabad Roam No. 928, 9th Floor, 'B' Block, |. T Towers,

7O-2-3, AC Guards, Hyderabad ~ 500 004, Telangana.
RESPONDENTS

rev
We

Patition under Aricie 236 of the Canstiiition of india is Ned praying thal
in fhe circumsatances slated in the affidavit fled therewith, the High Court may
be sleased to issue a WWAt of Mandamus or any offer appr opiate Writ Order
or Direction, declaring that the arder passed by the 1° * Rees ondent, wis 14*
rav Se. tad rAy Sac. T4868 of the Income Tax Act, 1961, dated 14.02 2024.
bearing DIN and Notice No. ITRAVAS TQM 47/2023. 24/1 O809 288730), for the
Assessment Year 2018 - Tf as ariivary, diegal. bad in law, votc-ab-indio,
violative of the principles of naiural justice, apart from being vidlative of

Articles 14, TSC Ng) anc S85 of the Conatiution of india & Sec 148A of the

IA NOU OE 20e4

Petition under Section 137 CPC is fled praying thai in the
Sraumstances siafed in the grounds fled in suppert of the writ petition, the
High Court may be pleased fo slay all further proceedings, including any
recovery, oursuant fo the order passed by the 1" Resmondent, ws 147 raw
aes, 1448 of the income Tax Act, 1901, dated 14.02 2024, bearing DIN and
Notice Na liTBasas TIS 47 /20838-28/ 7 OB0GSS8 734), for fhe Assessment Year

2016 - 17, pending disnosal af WP No S944 of 2084. on the file of fhe High

The ceftion coming on for hearing, upon perusing (he Pelion and the
affidayi fled In suppart thereat and the Order of the High Court, dates
i208 20e4made herein and uper treating the arguments of SLAV A Siva

Karfikeya, Advocate far the Feltioner and Sn Vilhay K. Funna, Stancdir

Counsel for thea Respondents.

WRIT PETITION NO: T0e) 2 OF 2044

AKA

Between:

Lie

Bala Sreenivasa Rao Somisetly, So Venkata Swamy. aged 58 years,
Occ:Business NH. No. 78-12-22, Karicharla Vari Lane, Eluru, West Godavari
District - 534 001, Andhra Pradesh

Petitioner

AND

1, Assessment Unit, Income Tax Deparment, National e-Assessment
Center, New Delhi, Roorn No. 407, 2° Floor, E-Ramp, Jawaharlal
Nehru Stadium, New Delhi - 110003.

&. The Incarne Tax Officer, Ward {, Eluru, income Tax Office, 23-81-64,
KES Towers, RR Pet, Eluru, Andhra Pradesh - 534 009

a. The Principal Chief Commissioner of Income Tax, Andhra Pradesh and
Telangana, Hyderabad Roorn No. 922, 9" Floor, B Block, LT Towers,
1OQ-2-3, AC Guards, Hyderabad ~ 500 004, Telangana.

Hespondents

Petiion under Article 226 of the Constitution of India is fled praying that
in the circumstances stated in the affidavit fled therewith, the High Court may
be pleased to issue a Writ of Mandamus or any other appropriate Writ, Order
or Direction, declaring the order passed by the 1° Resnondent, ws 147 raw
sec. 144 fw Sec. 1448 of the Income Tax Act, 1864, dated 27.07.2024,
bearing DIN, ITBALAST/SMN47/2023-24/4 eee for fhe Assessment
Year 2015-18, as arbitrary, legal, bad In law, vold-absiniiio, violative of the
orincioles of natural justice apart from being violative of Arficies 14, 19¢(Ng)
and 465 of fhe Constiidion of India & Sec. 148A of the incame Tax Act, 1964,

and consequently sel aside the same in the interests of hustice.

IA NO: 1 OF 2024

Petition under Section 141 OPC is fled praying that in the

creumsiances stated in the affidavit fied in support of the writ petition, the

een
iad

Nigh Court may be pleased fo siey all funher sroceedings, inciuding any
recovery, pursuant to the order passed by the 1° Respondent, ws 147 sw
Sec. 144 ray Sec. 14458 of the Income Tax Act, 1961, dated 2701 2088,
veering DYN: FTRAYAS TSN 47/2028-24/ 9 O80 16884914), for Ihe Aassasamant
ear 2078 - 18, pencing disposal of the Writ Retifon Na. TOSt2 of S024. on

the fle of fhe High Court

The petition coming on for hearing, upon perusing the Petition and the
affidavit Hed i support thereof and the order of ihe High Court dated
QSOS. 20848, 20.07 2084 OSB 2086 & TOS 20edmade herein and upon
hearing the arqumanis of SRLANUA SIVA KARTIREYA Advocate for the

Satitioner and Sr. Viahy K.Punna, Standing Counsel for Incarne Tax for the

WE NO: 10349 OF 2024:

Rohweean:

Mrs. Ses Addada, VWWiro. Mr. China Samba Relu, aged Sf years Oce, House
\Aifa, Ryo. 2-1 8/4, Ardhavaram Vilage, Paramoela, Ganapavaram Mandal,
West Gocdavar - S34 198, Andhra Pradesh.
Petitioner
AND
1. Asseasement Uni, Income Tax Department, National e-Assesamant
Center, New Delld, Room No. 401, 2" Floor, E-Ramp, Jawaharlal
fehru Stadivan, New Deihi- 270 O03.

The Income Tax Officer, Ward 1, Shimavaram, Income Tay Office

Road, Sivargopet, Bhimevaram - 834 201, Andhra Pradesh
3. The Princinal Chief Commissioner of income Vax, Andhra Fradesh and
Telangana, Hyderabad, Room No. 822, 9" Fleer, '8 Block, LT Towers,
10-2-3, AC Guards, Nyderabad - 500 004, 4, Telangana,
Raspondants

Petition under Article 226 of the Constitution of India is fled praying that
in the circumstances stated in the affidavit filed therewith, the High Coun may
be pleased fo issue a Writ of Mandarnus or any other appropriate Wit, Order
or Direction, declaring that the order passed by the 1" Respondent, u/s 147
rv Sec. 1448 of the Income Tax Act, 1961, dated 09.02 2024, bearing DIN
and Notice No. TEAVAST/S/147/2023-24/ 10807058110), for the Assessment
Year 2010 -17 as arbitrary, egal, bad in law, vold-ab-initio, viclative of the
principles of natural justice, apart from being violative of Aricies 14.19/19)
and 285 of the Constitution of Indie and Sec 1484 of the Income Tax Act.
TO), and lo consequently set aside the same ir the interests of just!

IANO: 1 OF 2024

Petition under Section 151 CPC is Hed praying that in the
circumstances stated in the affidavit fled In support of the writ petition, the
High Court may be pleased fo stay all further proceedings, incluciing any
resovery, pursuant fo the order passed by the 1° Respondent, wa 147 rhv
Sec. 1448 of the Income Tax Act, 1981, dated 08.02 2024, bearing DIN and
Notice Now ITRAIAST/SMAT/2025-24/1 06070581111}, for the Assessment
Year 2015 - 17, pending disposal of the Writ Petition No. 10349 of 8024, an the
fie of the Nigh Court,

The petition coming on for hearing, upon perusing the Petition and the
afidavil Med in support thereof and the order of the High Cour dated
02.05 2024, 19.06.2024. 15.07 2084 O8.08. 2024 & 12.08 2024made herein
and upon hearing the argumenis of SRLAVA.SIVA RARTIREYA Advocate far
the FPetiioner and Sri Vihay K.Punna, Standing Counsel for income Tax for
the Respondents:

WP NO: 10567 OF 2024:
Sehween:

Veera Venkata Satya Naga Srahmen Yenurula, 2-200 Kesavadasunaian,

Yaenumule Vari Steel, Sakhinelipal' Mandal, East Godavari - Sag2S2, Andhra
Petitioner
AND
Union of India, Represented by fs Secretary, Department of
Revenue, Ministry of Finance, New Dsihl,
2. The Income Tax Officer, Ward 1, income Tax Office,. Amalanuram,
Andhra Pradesh - 8892014

3. The Assasement Unit, Neional Faceless Assessment Caner,

Ue
eed

ax Oeoartrnent, New Oaihi
- Respondents
Setition under Article 226 of ihe Constitution of india praying treatin the
croumstances sigied in the affidavil Hed therewith, the High Court may be
nigased fo issue a Wirt, Order or Direction mare pariicularly ane in the nature
of a Wirt of Mancdarnus, declaring the mmougned notice issued by the gnc
Respondent u/s 748 of the Act faving DIN and Notice No,
TSAVASTIS/448_ 1/2082-23/ 10424 988S8(1) dated Qe - GF - 2082 ard the
oonseduent Assessment Order passed by the Respondent No. 3 u's 147 read
wiih Sechon 1448 of the income Tax Act, 1984 bearing DIN No.
(TRAIASTISN AT 2083-24/ 108285713801) dated O8-00-2024 for he

Assessment Year 2075-16, as arbitrary, Segal, bad in law, issued without

ees

luriediction and barred by limitation and to consequently sel aside the same:

IA. NOT OF 2024

Betiven under Section 79) is fled CPG praying that in the
circurmsianoass stated In the affidavit fled In support of the oeition, te High
Court may be pisased {to further stay all {he proceedings in pursuance of the
Assessrrient Order passed by the Respondent No. 3 u/s 147 read with Section
444R of the income Tax Act, 1957 bearing DIN No-FTEVASTIO/ 147 /2022-

133
23

241062251 134(1) daied 08-03-2024 for the Assessment Year 2018-18,
pending disposal of WP 10361 of 2094. on the fle of the High Court,

The petition coming on for hearing, upon perusing the Petition and the
afidavit fled in support theres and the order of the Nigh Court dated
O2.05.2024, 19.06 2024, 19.07 2024 05.08.2024 & 12.08. 2024made herein
and upon hearing the arguments of SRUTPRAQYOTH Advocate for the
Petitioner and of SRIVICYAGHNA DUTT, Deouty Solicitor General of India
for Respondent No, SRI VIHAY K.PUNNA, Standing Counsel! for fhe
Respondent Nos. 2 and 3:

WP NO: 10387 OF 2024:
Between

Oharma Raju Yenumula, 2-200 Kesavadasupaiem, Yenumula Vari Street

Sakhinetinall Mandal, East Gadavari, Andhra Pradesh - noe
. Patitioner's
AND
}. Union of india, Represented by its Secretary, Depariment of Revenue,
Ministry of Finance, New Delhi.

é. The Incame Tax Officer, Ward 1, Income Tax Office, Amalapuram,
Andhra Pradesh - 833201
3. The Assessment Uni, National Faceless Assessment Center, Income

Tax Depariment, New Delhi
». Respondenis
Petition under Article 226 of the Constitution of india is fled praying that
in the circumstances stated in the affidavit filed therewith, the Nigh Court may
be Pleased to issue a Writ, Order or Direction more particularly ane in the
nature of a Wit of Mandamus, declaring the Iimougned Notice issued by the
2" Respondent u/s 148 of the Act having DIN and Notice No.
IPRAVAS T/ASIT48 T/2022-23/TOS092 011101) dated 18 - O38 - 2023 and the
consequent Assessment Order passed by the Respondent Ne. 3 u/s 147 read

week
bend
ete

with Section 1448 of the incarne Tax Act, 7981 bearing DIN No,
ITBAYAS TAS! 147 /2025- CAN OGRE TART dafed if - O93 - S024 for the
Assessment Year 8016-17, as arbirary, Negal, bad In law, issued witha

jurisdiction, and barred by linetatinn and to consequently set asikie the same.

fA NG: TOE S0s¢

Pettion under Section 75] of CPC is Hed praying that in the

spe

cimuysignces stated in ihe affidavit Mec in support of the pefition, the High

Court may be pleased {fo further slay all the craneedings In Bursuancs of the
Assessment Order passed by the Respondent No. 3 u/s 14
i448 of the Income Tax Act, 1807 bearing DIN Not [TRAIASTYS/ 147 /e023-

Bending deposal oP WP TOS87 of 2024, on the file of the High Court.

The peltion coring an for hearing, upon oerusing the Petition and the

PEER
xo

afidavil fed in support thereaf and the order of the High Cour dated

S08 2024, 12.06.2044, 18.07 2084 05.08. 2088 & Te $8 2hssmade herein
and upon hearng the arguments of SRET.RPRADYOTH Advocate for the
Petitioner, Sri Vihay K.Punna, Senior Sianding Counsel for the Respondents:
WP NO: 10862 OF 2086:

Rahween:

Mr. Sural Pal, S/o. Mr. Aqunu Pal, aged 49 years, Oce Business, Rio. 41-288-~
f?, Raniganthola, Kkrishnalanka, Vleyawada - 820 O13, Andhra Pradesh
Petitioner
AND
{. Assessment Unit, income Tax Departrient, National e-
Assesament Center, New Delhi, Room No. 401, 2 Flenr, E-

Ramp, Jawaharial Nehru Slacium, New Delhi ~ 170 G03.

eK
Banonretg

The Assistant Commissioner of Incorre Tax, Cirole -1, Eluru,
income Tax Office, 25-8-4-8/4, K K S Towers, R B Pet, Eluru -
S34 002, Andhra Pradesh

3. The Principal Commissioner of Income Tax -1, Visakhapatnam
2° Floor, Aayakar Bhavan, Daba Gardens, Visakhapainam - 530
G20, Andhra Pradesh

Respondanis

Petition under Article 226 of the Constifution of India is fled praying that
in the circumstances stated in the affidavil filed therewith, the High Court may
be pleased to issue a Writ of Mandamus or any other anprogriats Writ, Order
a Direction, declaring the order passed by the 1° Respondent, wis 147 rh
Sec. 1448 of the Income Tax Act, 1961, dated i419 2084, seating
DIN ITBAVAS TIS 47 /2023-24/4 08090334 1(1}, far the Assessment Year 2018
~ 18, as arbitrary, illegal, bad in law, void-ab-initio, violative of the princinias of
nalural justice apart fram being vielalive of Articies 74, 12¢1 Ng) and S65 of the
Constitution of india and Ses. 148.4 of the Income Tax Act, 1987, and

consequently set aside the same in the Inferesis of justice.

IA NG: TOF 2024

Petition under Section 181 CPC is fled oraying that in the
circurmstances stated in the afidavi fied in sumport of the wrif petition, the
High Court may be teased to stay all further proceedings, including any
recovery, pursuant to the notice issued by the 1° Respondent, u/s (47 niw
Seo. 1448 of the Income Tax Act 1981, dated 14.02. 2024, bearing DIN.
PTBAIAS T/Si147/2023-24/ 108060334111}, for the Assessment Year 2018 -
19, pending disposal of fhe Writ Petition No. 10552 of Z0S4, an the fille of the

High Court.

txt
ak

88.05.2024, 19.06.2024, TO.OF 2024 06.08. 2024 & 12.08. 20S4made herein
and upon hearing ths arquments oF SRLAV A SIVA KARTIKEYVA Advosate for
the Petitioner. The Deputy Solicitor General for Respondent Nat and

sri Vibay K Bunne, Senior Standing Counsel for Respondents:

WRIT PETITION NO: 10878 OF 2024
Belween:
Mirs.Padma Ruddaraiu, Wo. Late. Mr. Sivalu Raju Ruddaraiu, aged <1 years

Occ House Wie, Blo. 2-12-17/4, 86° Ward, Sivaraopeta, Near Current Oise
Shimavaram, West Godavari - 934 202, Andhra Pradesh,

Patitionar

}, Assessment Unit, incame Tax Department, National e Assessment
Senter, New Delhi, Room No 407, 2° Floor, E-Ramp, Jawaharlal Nehru

Stadium, New Delhi - 17Q O08.

he Incerne Tay Officer, Ward -1, Shimavaram income Tas Office. JP

Road, Siveraopel, Shiravaram - 834 201, Andhra Pradesh
3. The Principal Commissioner of Income Tax -1, Visakhapatnam 3"
Floor, Aayakar Bhavan, Daba Gardans, Visakhapatnam ~ 830 O20,
Andhra Pradesh.
Respondents

Patition under Aricle 268 of the Constitution of india is filed praying tha
in the olrourmstances stafead in the affidavit Ned therewith, the Nigh Court may

he vieasee fo issue a Writ of Mandamus any ofher annranriate Wnt, Order or

actor declaring the order passed by the 1° Respondent, u/s 147 nw
ec (dd nw Sec. 1448 of the Income Tax cf, 1851, dated 13.02 2024, bearing

DN, ITBAVAST/SMAT 2023-24) 1 O8O87 8354 1), far the Asseasamant Year 2019

- 20, as arbitrary, Negal, bad In law, void-ab-initio, violative of the principles of

Natural justice apar{ from being viclative of Articles 14, 1&{1}g) and 265 of the
Consiiiution of India and Sec. 148A of the Income Tax Act, 1864. and

consequently set aside the same in the interests of justice.

IANO: 1 OF 2024

Petition under Section 181 OPC is fled praying that in the
crcumsiances sisted in the affidavit fled in support of the writ petition, the
High Court may be pleased to stay all further proceedings, including ary
recovery, pursuant fo the notice issued by the 1" Respondent, ws 147 rw
Sec, i44 rw Sec. 1448 of the Income Tax Act, 1981, dated 13.02.2024.
bearing DIN. ITBAYAST/S/147/2083-24/1 08087385411), for the Assessment
Year 2079 - 20, pending disposal of the Writ Petition No. TGS79 of 2024. on
the fle of the High Court,

The pelifion caming on for hearing, upon perusing the Petition and the
afidavii Ned in support thereof and the Order of the High Court dated
O50 2088 12.07 20246, 20.07 2084 05.08 2024 & 12.08 .20Sdmade herein
and upon hearing the arguments of SRLAVASIVA KARTIKEYA Advocate for

the Petitioner, Ms lewarya, learned Junior Standing Counsel representing Sri
Vilhay Punna, learned Senior Standing Counsel for Income Tax Department
for the Respondents.

WP NO: 10834 OF 2024:

Between:

subhas GChandrabose Guttkonda, S'o. G. Samba Siva Rao, Aged about 60
years 40-1-05, Kanne Nagar Near Benz Circle Viisyawada-S20010, Andhra
Pradesh, india
Patitioner
AND
1. The National Faceless Assessment Genter, Incorne-tax Department,

New Doll india

peed
beat
we

2. income Tay Ovicer, Ward 2{1), Viayaweda
3. The Assesament Und, Income Tax Deparment Minisity of Finance,

Sovernwent of india
Resnandants
Petition under Aicie 228 of the Constitvion of india praying that in the
croumstances stated In the affidavit fled therewith, the High Court may be
oieasead io iSsue a writ, order or direction more particularly in the nature of a
will of mandamus declaring fhe order under Section ow dated 33-03-
2028 bearing [TSAIAS TIF 48As022-25/ 105 T140975C}, the cansequant
motice dated 3-00-2089 u/s 748 bearing TBAVASTISI148. Af208s~
eof TOS 1 id7Otzi and the conseaque
hearing [TBASAS TSM dF /e023-88) 062982584). as seine vet, Segal,

arbifrary, wihout furiadiction, violate of Ariicte 14 af the Constitution of India

mt Reassessment order dated 20-05-2088

and carsequantly sef aside the same.

fA NO: TOF 2024

Petition under Seclien 1847 CPO praying traf in the circumstances
stated in the affidawt Aled in support of ths petition, the High Court may oe
eased fo stay all further proceedings including collection of tax oursuant to
the order dated 20-05-2024 bearing Raassessment Order dated 20-02-2024
bearing [TRAIAST/SN47/2083-24)" OB28B 298A. Pending discosal of WR

Nin. 'oes of 2024, on the fis of fhe High Court.

o »

The oe soming on far hearing, upon serusing the Petition and the
afidayvii Hied in sumoort thereof and the onder of the High Court dated
OS O8.20e4 19.068 2024 THOT 2086, SMO S024 OS O8 202d &
12.08. 202dmade herein and upan hearing fhe arguments of Sri M Naga
Seepak, Advooate for the Pettioner, and of Sa Vihay K. Punrea, Senior
Standing Counsel for the Respondents:

WE NO: 10638 OF 2024:

Setween:

Sri Sal Srinivasa Construcions, A partnership firm having fs office af 7/3669.
A New Krishna Negar , rly Kedur, Kadapa 518104, Andhra Pradesh
Represented by ifs Partner Mr.Enugula Ravi Raju. So .E Venkata Raju, Aged
about 49 Years, Rio. Railway Kadur

Petitioner
AND
}. The National Faceless Assessment Center, Income-tayx Deparment
New Delhi, india
<. income Tax Officer, Ward 1, Kadapa.

kad

The Assessment Unit, Incorne Tax Department Ministry of Finance.
Government of India
Respondents

Petition under Article 228 of the Canstitution of India praying that in the
circumetances stated in the affidavi fied therewith, the High Court may be
pleased lo issue a writ, order or direction more particularly in the nature of @
writ of mandamus declaring the arder under Section 1484(d) dated 65-04
eQee hearing MTBAIASTIFIASAIZ022-2a/10425210180), the consequent
notice dated O8-04-2022 u/s. 148 bearing (TSAVYAST/S/148 1/2082-
se 0425210370 jand the cansequent reassessment order dated 15-09-2024
bearing [TBAVAST/S/147/2023-24/ 1082988488}, as being void, iHegal,
arbitrary, without jurisdiction, viglate of Anicle 14 of the Constinvion of India
and consequently set aside the same.
IANO: 7 OF 2024

Petiion under Section 157 CFO praying that in the circumstances

sisted in the affidavit Hled In support of the pelifian, the High Court may be
pleased to slay all further proceedings including collection of tax pursuant fo
{he reasseesment order dated 19-03-2024 bearing ITB AIASTSON 47/2023.
24/1 06 S958485i 1}, pending disposal of WP No. 10635 of 2024. on the fle of
fhe High Court,

The getiiion coming on for hearing, anon perusing the Petition and the
afidavii fled in sumoort thereat and the order of the High Court dated
OS. 08.2064, TSO8 2024, iS.O7 2024, 28.07 2024 Ob. O8 20s &
VS.08 2024made herein and ugon hearing the arguments of Sd Mo Naga
Deepak, Advocate for the Betitioner, and of Sr Vilhay K.Punna, Senior
Standing Gounsel for ihe Respondents:

: TOSSES OF BOe4:
Seiwa:

Viral Gopal Appa Reo Meka, S'o. Meka Simhadri Agoparaa Aged about 35

z
g
a
oO

off
~
ts
Be
Ed
a
Ze

INS 2e?y.7 Kofapadu Estate, Nusvid Mandala Krehna-deieot,

Peitianar
AND
The National Faceless Assessment Center, incame-iax Department,
New Delhi, india

2. income Tax Officer, Ward 309), Vieyawada

werd,

3. The Assessmert Unit, Income Tax Department Ministry of Finance,
Government of India
Ressandents
Petition under Articie 226 of the Constitution of india praying that in the
circumstances stated in the affidavit Ned therewith, the High Court may be
gicased to issue a wril, order or direction more partinuarly in the nature of a
wri of mandamus declaring the order uncer Section wn } dated O8-04-
eueé bearing ITRAIASTIPAASAMOsS- SoA Od 25908080), the consequent
notice dated OF4-2022 u/s. 148 bearing TBA STISMA4S VS022-
SS/7O828 15130 Tand the consequent Reassessment ander dated 2203-2024
bearing [TRAIAST/S 4 Ff20s0-24/1 0037 P8400), as being void, disgal,

arbitrary, without jurisdintion, wolate of Aricie T4 of the Constitution of indis

and consequently sel asice the sams.

IANO: 7 OF 2024

Palifion under Section 181 OPC praying that in the circumstances
Slated in the affidavit Ned in suppert of the petition, the Magh Court may be
pleased te stay all further or roceedings including collection of tax pursuant to
fhe Reassessment order dsted 22415-2024 bear ing ITRAIAST/Qi147/2025-
24/4 0637 FO4000), Pending disnosal of WE No. 10658 of asd. on the He of

& High Court,

The petition coming on for hearing, apan perusing the Petition and the
affidavit Ned in support thereof and the order of the righ Court dated
6.052024, 19.08.2024, 18.07. 224, 28.07 208d as Ne820oe kf
12.08 2024made herein and upon hearing the arguments of SH M Nage
Deepak, Advocate for the Petitioner, and of Sri P. Vilhay Kumar, Standing
Counsel for the Resnondants:

WP NO: (0654 OF 2034:
Sehveen:

VYenkatarao Yarlagadda, S/o. ¥ Narasimha Raa, Aged about 72 Years
Kannavarithota, Guotur 522004, Andhra Pradesh, India
Petitioner
AND
1, The National Faceless Assessment Center, Incoredax Dsnartment,

New Delhi, indis

income Tax Officer, Ward 209), Gurdur

har

The Assessment Unit, incare Tax Department, Ministry of Finance
Gavermment of India

Respondents
Petition under Article 226 of the Constitution of India praying that in the
circumstances stated in the effidavit fled therewith, the High Court may be

fsased to issue 8 wrh, order ar direction more particularly in the nature of 3
wri of mandamus declaring the arder under Section 14SA(0) dated 08-O4-
#028 bearing [TRAVAST/F I ASAl2 086-29 OS Z5H07 81041), the an

matice dated 08-04-2022 use. 148 bearing ITRAVASTYS Nete2
SRN Hs288S1 OFT) and the consequent Reagsesament order dated 2 FOS-

S024 bearing PPRASASTIS/ 147 /S023-24/4 OO368S800Q 1), as being void, Heal,
arifirany, without furisdiction, wolate of Aricle 14 of the Cansiiition af India

and consequently set asice the same.

tA NO: ¢ OF 2024

Palifian under Section 1&1 CRC praying thal in the circumstances
stated in the affidayi fied in support of Ihe petition, fhe High Court may be
meased fo slay all further oroceedings Including collection of tax gursuant to

he Reassessment order dated 2f-OQS-20e¢ bearing ITSASASTSM47/2022-

The pefivion coming on for hearing, upon perusing the Petition and the
afidayvt Ned in suppart thereof and the order of the High Court dated
OSO8 2086, POG s0e4 TRAN 20s4, 25.07 2026 OS OR S026 &
72.08. 2024imade Herein and upan Hearing the arquimenis of Sr M Naga

Deepak, Advacate for the Pelitioner, and of Si BP. Vihay Kumar, Standing

Counsel for ihe Respondents:

WENO: 10791 OF 2024:

Soetween:

Chitivedd) Uday Sumar, Sfo.Sai Prasad, aged about 44 years, Rfo Sector4,
Slot No 2a7, MVP Colony, Visakhapatnam 830077, Andhra Pradesh.

Petitioner
AND

t. The National Faceless Assasament Centre, income-tax Department,
New Delhi, India,
é. Income Tax Officer, Ward 201), Viiayawada.
3. The Assessment Unit, Income Tax Department Ministry of Finance.
Government of India
Respondents
Pelition under Article 226 of the Constitution of india is fled pra ving that
in the circumstances stated in the affidavit filed therewith, the High Court rey
be pleased to issue a writ, order or direction, more garticularly in the nature of
wri of mandamus declaring order dated 24-03-2093 under Section TOAD
bearing DIN and Notice No. ITRAIAST/F/N 48A/9022-23/1099 247154 CP}, the
consequent notice dated 24-03-2023 under section 148 bearing
PEAVASTION 48 1/2082-20/1081247435 1) and the consequent assasameant
order dated 14-03-2024 bearing DIN and Notices No. ITBAVAST/SN47/2083-
24/J 082507 148/41}, as being void, legal, arbitrary. without jurisdiction, violate

of Articie 14 of the Constitution of india and consequently set aside the same.

IANO: 1 OF 2024

Petition under Section 9517 OPC is fled praying that in the
circumstances stated in the affidavil fled in support of the writ petition, the
High Court may be pleased to stay all further proceedings Including collectio
of fax pursuant fo assessment order dated 14-03-2084 bearing DYN and
Notice No. ITBAVASTISN 47/2023-34/1 082597 14869}, pending disposal of the
Wit Petition No, JO%O) of 2024, an the file of the High Court.

The pelfion coming on for hearing, upon perusing the Petition and the
afidavii fled in Support thereof and the order of the High Court dated
O6.05.2084, 18.06.2024, 18.07 2024, 29.07. 2024 Osasedrd &
12.08 2Gedmade herein and upon hearing the arguments of SRLKATTA
SRAVYA Advocate for the Petitioner AND SRIVUHAY RK. PUNNA, SENIOR
STANDING COUNSEL for the Respondents:

WP.NO: 10807 OF 2024:

Rehween:

Thota Nymavathi, Clo. TV Srinivas, aged 58 years, Rio. Mot No St, 11° fear,
Srinivas Towers Visakhapatnam Sa000s, Andhra Bradesh.
Petivioner
AND

The National Facelass Assessment Centre, Incore-lax Departrent,

sense

New Delhi india.

&. income Tax Officer, Ward 200), Viiayawada.

hed

The Assessment Unit, Income Tax Denartment Ministry of Finance,
Savernment of india

Respondents

Patifion under Aricia £26 of the Constitution of indie is Hed praying that

in the ciroumetances stated In the affidavil Hed therewith, the High Court may

be geased io issue a writ, order or direction, more particularly in the nature of

wrt of niendamus declaring order dated Q1-04-202e2 under Section 148Aarq)

bearing OYN and Notlee No. ITEAVAST/ST48A/2002-25/1 ON 2480888 7) the

eomequent notice dated O14M20¢2 under section 48 bearing

(TRAVASTISN48 US022-24 10428288390) and the consequent assessment

order deted 12408-8024 bearing DIN and Notice No, TEASAST/S/147/2023
S4/1O807S 100811), as being void, egal, arblirary, without furiscicton, violate

e¥ Arficie 14 of fhe Constitution of India and consequeniiy set aside the sams.
3

[A NO: 1 OF 2024

Patition under Section 781 CPC is fied praying fAat in the

clreumsptances stated in fhe afidaw! fied in suomort of Ihe wrt petition, fhe

of tax pureuai to agsesarient order deted 12-0e- 202 ag "pearing DIN and
Nofice No. ITRAIAST/S/ TA 7/2023. 24/1 08079100201), pending disposal of the
Writ Petifian No. (O80) of 2084 on the fle of the High Court.

EAS

The petition coming on for hearing, upon perusing the Petition and the
alidavil Hed in suport thereof and the order of the High Court dated
06.05.2024, 19.06.2084, 18.07.2024, 39.07 8024 o5.08 SOR &
(208. 2024mace herein and upon hearing the arguments of SRLKATTA
SRAVYA Advocate for the Petitioner AND SRE\VIUIHAY KUMAR PLINNA,
SENIOR STANDING COUNSEL for the Respondents:

WP NO: T1708 OF 2024;
Setween:

Maheswara Rao Allarm, Sia. Sri Malikharnun Rao, aged about 46 years,

Gecupation- Private Service, LIG 618, Road No.5, KPHE Colony, Hyderabad -
SOR07 2. .
Felilioiar
AND
1. Assessment Unit, National Faceless Assessment Cantre, incame Tax
Geoariment, Ministry of Finance, Roam No. 401, 2nd Floor, E-Rarna,

Jawanharial Nehru Stadium, Delhi- 110 G03,

=. The incame Tax Officer, Ward -1, Aayakar Shavan, 38-29-23,

Saigouram, Tanuku - 834241.
Respondents

Patition under Ariicie 226 of the Constitution of India is fled praying that
im fhe circumstances stated in the affidavit Hed therewith, the High Court may
ne pleased fo pass an order or direction, especially one in the nature of WRIT
OF MANDAMUS holding that the order passed by 1 Respondent us. 147
rvs 744 rwia 445 of the Ach dhes.oe.2e024 with BRIN No-
BAAS TISN 4A T2023-24/ 10814877170) for the Ay. 2018-17, as arbitrary,
legal, bad in law, void ab inffic, apart fram being violative of provisions of
section 145A, section 149 of the Act and aiso contrary to the circular issued by
CSOT and provisions of section 1844 of the Act, and consequently set aside

the order passed by 1" Respondent u/s. 147 ras 144 raws 14468 of the Act,

w26.02 2024 wih DIN No I TBAVASTSM 47 20e3-29 TOS TART TILT) for the

Ay, 016-17 and all cansequential aracesdings pursuant thereto.

IANO: 4 OF 20ed

Fattion under Section TS1 CFC is fied graying thet in the
croumetances slated in the affidayd fled in support of fhe writ petivian, the
High Court may be pleased to stay al further oroceedings, Including any
removery, pursuant fo the order passed by the 1" Respondent ws. 147 rows
id4 cae D448 of the Act, ot. 28.02 2024 with DIN No-lTBAIAS TSM a F/8023-
eVTOOTAS TT TPC 3 for the Ay, 2015-17, panding disposal of (ALP No 17108 of

S024, an the fhe of he High Court.

pet)

The petition coming an for hearing, upon cerusing the Petition and the
afidavii fied In support thereof and the order of the High Court dated
O8.05. 2024, 908.2084 TOP 2088, 28.07 2084 Od.08 20d &
P7208 20e4made herein and upon hearing the arqumients of SRLAVIRAGHL
RAM Advocate for the Petitioner AND SREVUHAY KUMAR PUNAA SENIOR

STANDING COUNSEL for Resoondents:

WRIT PETITION NO: 77968 OF 2624

Between:
Selly Frakash, Sfo Selly Chinne Chennagne, Aged about 6 years, Oce Retd.
Gavi employes, H.No.d-114, Konakondais, Vairakepur, Anantapur, Andhra
Pradesh-S1a84s.
Petitioner
AND
1. The income Tax Offeer, Ward-1, Anantanur, income Tax Office, 2°

road, New Town, Ananfapur, Andhra Pradesh-'1900¢

2. The Principal Chief Commissioner of Incame Tax AP and TS, 10 Floor.
C-Block, .T. Towers, 10-2-3, A.C. Guards, Hyderabad-So0004,

The Assessment Unit, income Tay Department, Natonal Faceless
Assessment Centre, Delhi, Ministry of Finance, Roorn No. 407, 2°"

Floor, E~Ramp, Jawaharlal Nehru Stadium, Delh71d063
Respondanis
Petition under Article 228 of the Constitution of Ind filed praying tha

in the circumstances stated in the affidavit fled therewith, the Nigh Gourl may
be pleased {6 issue @ writ, order or direction, more panicularly one in the
nature of Wat of Mandamus, declaring the Assessment Order af 13.05.8024
passed by the 3° respondent u/s 147 p.w.s.144B of the Income-tax Act for
AN, 201817 vide DIN No (TBAIAST/S/147/2023-24/ 108851 S807 (1), which is
DASSEC AS A cansequerce of the order passed u/s 148Afe) of. 16.08.2088
vide DIN No. ITBAFASTIF MT 48A/2029-289 O809844 3000) and the notice uls
WE d21.03.6025 vide DIN No ITBAIASTIGM48 /8022-25/105 103 1080/1),
issued by the JAO(™ respondent) instead of FAQ(3 respondent}, that too
contrary to the provisions of Sec. 149 of the Act, as void, ifegal, and contrary
to the Principles of Natural Justice

IANO: TOF 2024

Food

Patiion under Section 151 CRC is flied praying thet in the
gingumsiances stealed in the afitiavil fled In suonmart of the writ petition, the
Nigh Court may be pleased to stay all further proceedings pursuant to the
Assessment Order di.13.05.2024 passed by the 3° respondent u/s 147

welddB of the income-tax Act for AY. 2015-17 vide DIN No-
PTEAVAS TSA 4 F/2028- 24/1082 513507} , Randing disposal of WP 11168 of
2084, on fhe fe of the High Court.

The ¢ petition coming an for hearing, upon perusing the Petition and the
affidavit fied im support thereaf and the Order of the High Court, dated
O8. O59. 8024 12.07 2024, SOOT SOeS O68 08 2084 & TS OB SOedmade herain
and upon hearing the arguments of SriDundu Manmohan Advocete far the

Petitioner and of Sri. Vinay K Punna, Standing Counsel for ihe Respondents.

WP NO: (1et2 OF 2024

Mr Chukka (Ediga} Rama Pulisiah, S/o, Chukka Krishnudu, aged Os years,
we Business, Rig. 28-845-0-4, Viswanagar Nandyal Surnoo! « S38 $03,
Andhra Pradesh
PETITIONERS
AND
The income Tax Officer, Ward 1, Nancdyal, incame Tax Office,
SN i18s, Saniseva Nagar, Nandyal~ 818 801, Andhra Pradesh
2. income Tax Department, National e-Assesament Genter, New Delhi,
Roam No 401, 2
Belhi- TOD O08

The Principal Chief Comrlasionar of Incame Tax, Andhra Pradesh

Finor, E-Ramp, Jawahanal Nehru Stadium, New

tad

ard Yelangara, Hyderabad Room No: 882, 8° Floor, 'R' Block,
\.T. Towers, 10-¢-, AC Guards, Hyderabad - $00 004, Telangana
RESPONDENTS

eae oN

Petition under Adicie 226 of the Gonsttution of India praying hatin the
crouymsianoes stated in the affidavil Med therewith, the High Coun may &

olaased fo issue a Writ of Mandamus or any other appropriate Writ, Order or
Clrection, declaring that the order passed by the 18 Respondent, u/s 147 raw
Sec. t44 of ihe Income Tax Act, TRO), dated 19.03.2088, Searing DIN and
Notice No, ITBAJAST/SMN47/2022-a4/ 10829182424}, for the Assessment
Year 2018 - 18 as arbitrary, legal, bad in law, void-ab-iniie, violative of the

orinciplas of natural justice. apart fram being vidlative of Articles 14, TOC Ng)

and 285 of the Constitution of india & Sec 1484 of the Income Tay Aol Tas,
ang to consequently set aside the same in the interasts of justice,
IA NO: 1 OF 2024

Petition under Section 141 CPC is fled mraying that in the
circumstances stated in the grounds fied in support of the petition, the High
Court may be pleased to STAY all firther proceedings, & juding any
recovery, pursuant to the order passed by the 1° Respondent, us 147 rAy
Sec. 144 of the Income Tax Act, 1961, dated 19.05.2024. bean ring DIN and
Nolice Now ITBAVAST/S/147/20233-24/1082 oon for the Assessment
Year 2015 - 16, pending disposal of WE 11212 of 2024, on the file of the High
Court

The petiion coming on for hearing, upon perusing the Petition and the
affidavit fled in support thereef and the order of the High Court dated
UB0S. 2024 79.06.2024. 18.07 2024, 29.07.2024 o8.08.2024 &

a.08 2024made herein and upon hearing the arguments of Si A V A Siva
Kortvoya Advocate for the Pefitianer, Sri Vilhay K Punna, learned Senior
Slanding Counsel for Income Tax Department for the respandents:

WP NO: 74274 OF 2024:

peiween:
Wis. Pujithe Vemuri, Wo. Kalyan Paladugu, aged about 33 years, Réo
5.23, 8" Block, Gandiquiita, Vuyyuru, Krishna District, Andhra Pradesh
- S21165 Currently reskling af S66, Norwest Drive, Norwood,

Massachusetis, USA - 02052 (PAN LATYPV72 120)

Petitioners
AND
{. Union of india, Ministry of Finance, Rep. by fis Secretary, 156-8, North
Block, New Delhi - 170 004

149

s. Inoome Tax Officer, Ward 1(1) Vishakhapatnam, Room No. 404, 4th
Floor, Pratyansnes Shayan, MVP Double Road, Vishakhanainam
Anedihira Pradesh - 880080

3. ingore Tax Officer, Ward 205), Vishakhapatnam Room No, 404, 4th
Floor, Pretyakshar Bhavan, MVP Gouble Road, Vishakhapatnam
Andhra Fradesh - 520080

a. Princinal Commissioner af income Tay, Vishakhapainam, Direct Taxes

Sulding, MVP Main Rd, besicia Post Office, Sector 8, MVP Colony,
Visakhapatnam, Andhra Pradesh - 580040
Respondent's
Patiion under Ariicie 226 af the Canetiiion of india praying that in the
airoumeianoes stated in the affidail fied therewith, the High Court may be
nisasead to-
issue a Writ, Order or Direction more sarticularly, one, in (he nature of
Wit of Manclarnus, declaring the action of the nespondent No. s
in passing an Order daied 03.04.2082 u/s. T48Afd) and Notice
ufs. 148 dated 06.04 2082 calling for income for AY. 2018.18 as
legal, ariivary, bad in law and violative of Anicies 14, 19 ane
285 of he GCansitution of india;
Set aside the Order dated OS. Os 2022 u/s. T48A(0) and Notices issued

fant Noe uss. P48 of Incame Tax Act 196) dated

oy
bop

OCH
08.048 S022 calling for the return of incorme of the Petitioner for
AY. 2078-18 ari any corsequent sroceedings as lacking in
urisdiction and:

Set aside and quash the assessment order dated 27.03.2024 against
the Petfioner for the AY. S075-18 an grounds af lack of
jurisdiction of The Assessing Officer to proceed and pass order
afier concluding that the Income ascaging Assessment © less
than Bs. SO iakhs in view of the Imitation mmnosed under Section

149(4 Wb) of the Income Tax Act, 1804.

IANO: 1 OF 2024

Petition under Section 157 CPC is fed praying thet in the
circumstances stated in the grounds fled in support af the petition, the High
Court may be pleased fo stay the recover ry of demand oursuart to the
Assessment Order passed by the Income Tax D Depariment uncer Section 147
raw Section 144 and Section 1448 of the Income Tax Act, 1981 dated
af 3.2024 for Assessment Year 2015-18 and direct the Deparimant io not
take any coercive steps for recovery of demand. Pending disposal of WP
T2714 of S024, on the file of the High Cour,

The petition coming on for hearing, upon perusing the Petition and the
affidavit fled in aupport thereof and the order of the High Court dated
peeeeae WBNS 2084, TSOP 2084 20.07.2084 a8.08.2024 &

2024made herein and upon hearing the arguments of Sr.P Pavan
Kumar Rao, Advocate for the Petitioner, Si Vilhay Kumar Purna, jearned
Senior Standing Counsel for Income Tax Department fer the respondent
Nos.2 fo 4:

WP NGO: di2at OF 2024:
Behveen:

Harn Nara Suryanarayana Chintalapuci, Aged about, S/o Ch VV Ramamurthy,
Residing at 2-65, Chinfanalanka, Chintanalanka Past, Ainavill Mandal. East
Godavari - 843 274.
Petitioner
AND
t. The Union of india, Represented by iis Secretary (Revenue), Ministry of
Finance, Department of Revenue North Block, New Delhi - 110004
. The Principal Chief Commissioner of income Tax, Nati onal i
AgsesamentCenire, income Tax Department, Delhi, 2°. Floor, E-Ramp,
Jawaharial Nehru Stadium, Qelhi- 110 003

3. The income Tax Offcer, Ward 1, Amalapuram.

The Adeitional/Joml/ Deputy Assistant Commissioner of Income Tar,
National FacelesafE-Asseasament Centre, Oeihi, incarne Tax
Department, Delhi, 2°" Floor, E-Ramp, Jawaharlal Nehru Stadium,
Daihi-T 10008.

§. Assesarient Unit, Incame Tax Desartment.

Respondents

Petifion under Ariicie 226 af the Constitution of india graying that in ihe

oloumetances stated in the affidawit Med therewith, the Nigh Court may 6e

nlegsead fo lasue @ writ, ander or direction more particularly one In the nature of

af
}

Wirt of Mandamus deciaring Notice bearing TRA JAST /F AABACSCN) (2031-
.

Ack 798i tket} and the ocansequent order bearing
TSAVAGTIF N48 8ys022- 23102487 S701) dated 03.04 2082 passed under
Section T48Aid) of the TTA and the subseduent notice under Section 148 of
the IVA bearing ITRAVAS T/S 4 48-1/20S2-25/ 7 ON 2488 1814) dated 06.04 2088
issued by the 3° Respondent and thereafter sessing the consequential
Assessment Order vide DIN. No. ITRAYAST/SI 47/2028 24/108 18845001 43
dated 27.02 2026 Umpugned Order} under Secton 147 read with Section
{4468 of the [TA and consequently damanding an amount of Re 47 S35 Sor/
vide Demand Notice vide DIN and Notice No. [TRAIAST QS S6/2083-
SePPOHNTSS487T 1) dated 2702 2064 COQemand Notice") and nofices of
oanally Nos. TBAVP NPIS {CT Xb He023-24/ 1081 8548350} dated 27.02 208s
and [TBAYPNUIS!2? 11 NoV2Z023-24/7 O67 88483807) dated 27 02 20848 and
ITBAIPNUS 2? TP f2023-S4 106 TSO48a 711) dated Section 151A and Section 1448 of the [TA apart

from being vidiative of the fundamenial righis quaranteed to the pettioner

under Aricies 14, 19 and 21 of the Constitution of india and consequently set

aside the same,

IANO: 1 OF 2024

Petition under Section 151 CPC is fled praying that in the
crcumstances stated in the grounds fed in support of the petition, the High
Courk may be pleased fo sfay the operation of Notice bearing
TRAVAS TPA 48A(SCNV2081-225041215045(1) dated 22.08.9022 under
Section 14BA(b) of the Income Tax Act, 1961 (Act) and the carisequent order
bearing ITRAVAS TFA 48A/2082-23/1 042457 878(1) dated 03.04.2092 passed
under Section 148A(c) of the ITA and the subsequent notices under Saction
188 of the ITA bearing ITBAIAST/S/148-1/2022-24/ 10424581 B11) dated
03.04 2022 and thereafter passing the consequential Assessment Crder vide
CIN. No. ITBAVASTISMN4T/2028 - 2406158450001) dated 27.02 20e4

Cimpugned Order") under Section 147 read with Section 1448 of the ITA and
cansequeniiy demanding an amount of Rs 47 33,597
vide DIN & Notice No: ITBAVAST/SNS6/2023-24 08155481101) dated
a? Q2. 2024 "Demand Notice") and notices of penalty Nos. [TRA JPNL
f2? TOMB VS023-24/ 1081 SG48S81) dated 27. 022084 and [TBA /PNL
PSi2 7H MC VZ083- 24N061554836(4) dated 2? O22. 2084 and TBA
IPNLAMI2 7 TR/2023-24/ 1061 SO4837(1) dated 27.02 2024 CPenalty Notices')
passed by the 8 Respondent, pending disposal of WP.No.11241 of 2024. on
the fle of the High Court.

i wide Demand Notice

The petition caring on for hearing, upon perusing the Petition and the
alidavil fled in support thereof and the order of the High Court dated
W804, I O6.2084, TSOP. 20e4 24.07 208d Os.0B8 B0ed &
12.08 2024made herein and upon hearing the arguments of Sri Challa
Gunaranian, Advocate for fhe Pelffioner, Gri Viay Kumar Punne, feared

Senior Standing Counsel for Income Tax Department for he respondents:

WP NO: 11284 OF 2088:
Sebvaan:

Nir, Ohukka (Edigal Rama Fullgiah, Sfo. Chukka Knishnudu, aged S2 years,
Ooc- Business, Rio. 28-84¢5-G.A, Viewanagar, Nandyal Kurnoal - S98 AQ,
Andhra Pradesh

Satitionar!s

AND
1. The Income Tax Officer, Ward 1, Nandyal, Income Tax Ovice,

20/183, Sanieeva Nagar, Nandyal-~ 518 501, Andhra Pradesh

Pad

Assessment Urit, Income Tax Department, National e-Agsesamen

yam

Center, New Delhi, Roman No~ 0%, 2°° Fier, E-Ramp, Jawahar!
Nehru Stadium, New Dsihi - TT O08.

3. The Principal Chief Commissioner of income Tax, Andhra Pradesh
and Telangena, Hyderabad Room Ne.- 922, 9" Floor, 'B Black,

LT Towers, 1-2-3, AC Guards, Nyderabad - 500 G04, Telangana.
Respandant's

Petition under Article 226 of the Gonsifution of India graying that in the
ciraumstances stated in the affmiavit fled therewith, fhe High Court may be
pleased fo issue a Writ of Mancamus or any other appropriate Writ, Order or
{Nreetion, declaring that the order pasaed by the 1° Resrondent, u's 147 rw
Sec. 144 of fhe income Tax Act, 1881, dated 19.08.2084, bearing DIN ane
Notice No. FTBAYAST/S/ as /20e0-24/1 0629790311), for the Assessment

Year S018 ~ (¥, as ariiirary, Hiegal, bad in law, void-ab-inilo, violative of the

a a

orinciples of natural justine, apart fromm being violative of Articles 14, (SC) Ng)
and 285 of the Consiiution of india and Sec 1484 of the Income Tax Act,

+881, and io consequently sel aside the sare in the interests of justice.

IANO: TOF 2028

Petition under Section 181 CPC is fled graying that in the
circumstances stated in the affidavit Aled in support of the writ petifion, the
High Court may be pleased fo stay all further proceedings, including ary
recovery, pursuant fo the order passed by the 1S Respondent. u/s 147 rAv
oec. T44 of the Income Tax Act, 18691, dated 19.03.9024. bearing DIN and
Notice No. ITBAIAST/S/147/2023-24/106291903104), for the Assessment
Year 2016 - 17, pending disposal of WP 11254 of 2024, on the fle of the High
Court.

The pefiion coming on for hearing, upon perusing the Petition and the
affidavit fled in support thereof and the order of the High Court dated
O8.05.2024, 19.08.2024, 18.07.2024, 29.07.9024 cSa8 20g
12,08. 20¢4made herein and upon hearing the arguments of Sri A V A SIVA
KARTIREYA Advocate for the Peftioner and of Sr VUIHAY K PUNNA
Standing Gounsel for the Reapondents;

WP NO: 11285 OF 2024:
Between:
Mrs. Subbalakshmi Kuppala, D/o. Mr. Someswara Rao, aged 40 years, Oee-

Private Emmloyee, NH. No. 18-51. Velour Post, Divwelavari Street, Tanuku
Mandal, Veipur, West Godavari Distriet ~ 84 222, Andhra Pradesh. Presently

esiding al 16914, Taliskar Ct, Richmond, Texas < FY407, United States of

America. Represented by her Power of Attomey, Mr. C Suresh Kumar, Shp
Late Mr. OC. Narayana.
Patitionars
AND
1. The income Tax Officer, Ward 1, Tanuku, Aayakar Bhavan, 39-96-2,

| calgpuram, Fanuku, Andhra Pradesh

. The Principal Chief Carmmissioner of income Tax, Andhra Pradesh and

Telangana, Hyderabad Roam No.- 822, 8th Floor, 'B' Block, 1. T Towers,

TO-2-d, AC Guards, Hyderabad - 800 004, Telangana.

garrett Unit, jncame Tax Deoartment, Nalonal Assessment

te
Ye
3
i
wD
g

renter, New Oelhi, Room No- 401, 2nd Floor, E-Rammn, Jawaharial
Nehru Stadium, New Deli - 170 GOS

Resnondent's

Petition under Aricie 226 of fhe Canstitution of india graying that in the
clreumstances slated in fhe afidawl fed therawith, the High Court may be
sisased fo issue a Writ of Mandamus or any ather appropriate Wnt, Order or
Clrection, declaring, he Assessment Order nassed by the 1° "Respondent W'S
W4? rw Sec, 14468 of ihe income Tax Act, 1961, dated 22.08 2024,

SIN TTRAVAS TIS 4 /2025-24/ 1003 T S827}, for ihe Agsessment Year

ce
&
ZB
5a

arbirary, Hegel, bad In law, vold-ab-iniie, vinlative of the

£¢
spon
edn
a?
yo:
nee?

princinies of natural justices, apart from being violative of Ariicias 14, 1ai
and 285 of the Coansitutian of India and Seo 1484 of the Income Taw Act,

TQS), and io consequently sel aside fhe same in the interests of justice,

IA NOT OF 2028:

Petition under Section Td? CPC is fled praying thal in the

eyoumistances stafed in the afidavil fied in support of the wif petition, the

Nigh Court may be sieasec fo slay all further praceedings, including any

a a
: ters
i

recovery, pursuant the notios issued by the 1° Respondent, us 14
{4848 of the Incomes Tax Aci, 161, dated £2.035.2024, bearing DIN.
ITBAVASTISMAT O23. 24/1063 75888

{7, Pending disnasal af WP T1258 af & 14 an the He of (he High Court,

8 5

non

. for the Agsesament Year 2078 -

The oelitien coming on far hearing, upon serusing the Pelion and the
Midavii fded in suggert thereof and the arder of the Nigh Court dated
3 10.08.2004 wane 2024 ThOF 2084 2907 2084 OS.08 2024 &

{2.08 2084made herain and upon hearing the arquments of Sn AV A SMA

ia?

KARTIKEYA Advocate for the Petitioner and of SRI VUAY K.PUNNA
Handing Counsel for the Respondents:

WP NO: 11347 OF 2024:
Benween:

Mis The Andhra Pradesh High Court Advacates Association, High Court of
Andhra Pradesh, Nelapadu, Amaravali - 822 237. Reorasentad by ds General
Secretary, Mr. Srihari Nannapaneni, S/o Sri N. Sambasiva Rao.
Felitianarns
AND
1. Agseasment Unit, income Tax Department, National e-Assessrnent
Center, New Delhi, Room No. 404, 2°" Floor, E-Ramp, Jawaharal
Nehru Stadium, New Delhi. 110 603.

=. The income Tax Officer, Ward 8(1), Hyderabad, IT Towers, Axsistant
Cammissionar Guards, Masab Tank, Hyderabad « 800 004,
Telangana,

3. The Principal Commissioner of Income Tax - 4, Hyderabad Aayakar

Bhavan, LE Stadium Road, Sasheerbagh, Hyderabad - 500 O04
Telangana.
4. The Principal Chief Commissioner of Income Tax, Andhra Pradesh
and Telangana, Hyderabad, Room No. 822, 8" Floor, B Blook, [T
Towers, 10-2-3, AG. Guards, Hyderabad - 500 004, Telangana,
S. The income Tax Officer, Ward 2(1), Guntur, income Tax Office,
Lakshmipuram Main Road, Gurtur - 500 008, Andhra Pradesh,
Respondant/s
Petition under Ariicis 226 of the Constitution of India praying that in the
cycumstanaes stated in the affidavit fled therewith, the High Court may 6
Qeased fo issue a Writ of Mandamus or any other appropriate Writ, Order or
Direction, declaring the order passed by the 1° Respondant, ufs 147 nw Sec.
144 rw Sec. 7448 of the Incorme Tax Act, 1981, dated 29.02.2024, bearing
DIN and Notice No. [TBAVASTYS/47/2025-24/10617 289191), for the

Assessment Year 2075 -1S as arbiirary, diegal, Gad in law, void-ab-iniio,
i¢ative of the principles of natural justice, apart fram being violative of
Articles 14.798 7 Na) and 285 of the Constitution of India anc Sec 1484 of the

ingame Tax Act, 1987, and fo consequently set aside fhe same in the interests
of jusice

LA NO: 1 OF 2084

Pafiion under Section (91 CRG is Wied oreying that in the
crauiristances slated in the affidavit fled in support of the wht petition, the
Nigh Court may be pleased fo stay all further Proseeeings: including any
racavery, pursuant te the order passed by the T° Resnondent, ule 14? raw
Sec. $44 rAv Sec. 1448 of the Income Tax Act, 1981, dated 24.08. 208
bearing DIN and Notice No. ITRAVAST/S47/2083-24/ 1061 728917 O ), for the
Assessment Year 2015-15, pending disposal of WR No TTad? of 024. on the
fis of (he High Coun.

The peliion ceming on far hearing, ugon perusing the Pelton anc the
affidavit fed in | SuBROF thereat and the order af the High Court dated
QSOS. 2088 9 POP e024, Se OF 2088 Oh.0e 20s &
{2.08 20S84mace herein and upan hearing Ihe arguments af SRI A V A SIVA
KARTIKEYA Advecate for the Petitioner and of SRE VINAY K. PUNNA,

Sanior Standing Counsel for the Respondents:

ee
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Pao
Be.

WP NO: T1382 OF 2026:
Between:
Mis The Andhra Praciesh High Court Advocates Aasociation, High Court of

Andhra Pradesh, Nelapadu, Anvaravall- 522 237. Represented by iis General

Secretary, Mr. Srihari Nannapaneni, S/o Sri N Sembasiva Rao.

PETITIONERS
AND
y. Assessment Uni, Income Tax Department, National e-Assessment
Center, New Delhi, Roorn Nov 404, 3nd Floor, E-Ramip, Jawaharlal
Nehru Stadium, New Delhi - 170 008.
=. The Income Tax Offiesr, Ward 21), Guntur, Income Tax Office,
epee Main Road, Guniur « 800 008, Anchra Pradesh.
. The Principal Chief Commissianer of Income Tax, Andhra Pradesh
&lelangana, Hyderabad, Room No- 922, Sth Floor, 'B' Black, |
Towers, 10-2-3, A.C, Guards, Hyderabad - 500 O04, Ielonsona

RESPONDENTS

Petition under Article 226 of the Constitution of India praying that in the
circumstances stated in the affidavit fled therewith, the High Court may be
pleased fo issue a Whit of Mandamus or any other aporonriate Wht, Order or
Cirection, declaring the order ao by ihe Ist Respandent, ws 147 rv Sec.
t44 mw Sec. 1448 of the Income Tax Act, 1981, dated 06.03. 2024, bearing
DIN- IPBAVAST/S/147/2028-24/1 06217775421), for the Assesarment Year S016
~ TF, a8 arbitrary, Heqal, bed in law, void-ab-iniic, violative of the principles of
natural justice, apart fram being violative of Anicies 14. 190) Ng) and 288 of
the Constitution of India and Sec 1484 of the Incorne Tax Act, 1961, and fo

canseguanily set aside the same in the interests of justice

IA NG: 7 OF 2024

Petition under Section 187 CPC is filed praying that in the
circumstances stated in the grounds fied in support of the oelition, fhe High
Court may be pleased fo stay all further proceedings, Including any recovery,
pursuant fo the order paased by the 1 Respondent, u/s 147 rhv Sec. 144 raw
Sec. 7448 of Ihe Incame Tax Act, 1987, dated 06.04.2084, bearing DIN

Saeed

TEALAS TIS 7/208 3-841 002 11754261), for the Assessment Year 2016 ~ TY.

Vending disgasal oF WP T1362 af 2024, or fhe He of the High Court.

The setition coming on for hearing, upon perusing the Pattion and the
alfidavil Hed In support thereof and the arder of the High Court dated
OG OS 20e6, 1908 S024, (S.0f 2084, 22.07 2088 O58. 08 edba &

We. OS. SO24made herein and upon hearing the arguments of Sri AY A Siva

Karixeya, Advacate for the Petitioner, Sri Vahay KR Punna, learned Senior
standing Counsel for income Tax Deoartment for the respondents:

Mis. Sri Eswar Educational and Rural Develonrment Society, Rfo. MEG. TSA
APHE Colony, Guddapah - $16 004, Andhra Bradesh Reoresented by ifs
President, Mr Asoakandu Venkata Subbaracddy, Sioa. Mr. Aposkandu Ball
Reddy
PETITIONERSS
AND

J. Assessment Unk, Income Tax Oepartment, National o-Assassment

"te

Center, New Delhi, Room No 40) 2nd Poor, E-Ramp, Jawaharlal
Nehru Stadium, New Oeihi~ 170 O03.

2. The incame Tax Officer, Exerotion Ward, Tirupatl, income Tax
Offine, Near SBI THak Road Branch, KT Road Tirupati. S17 80?
Andhra Pradesh

. The Principal Chief Commussioner of income Tox, eo xernotion) Delht,

bab

25th Moor, E-2, Biook, Fratyasshkar Bhawan, Caio Gantre, UN.
Marg, New Delhi? 10008
RESPONDENTS

Petition under Arficie 236 of the Constitution of india praying Thatin the

ciroumtanoss slated in the affidaywt Hed herewith, the High Court may be

isd

pleased to issue a Whit of Mandamus or any other appropriate Writ, Order or
Direction, declaring that the order passed by the ist Respondent, u/s 147 ray
Sec. 144B of the Income Taw Act, 1961, dated 15.09.2004. bearing DIN and
Notice No ITEAVAST/S/147/2023-24/1 08270503111), for the Assessment Year
2015 -18 as arbitrary, ilegal, bad in law, vold-ab-initio, violative of the
nrincipies of natural justice, apart from being violative of Articies We 19C No}
and 265 of the Constituflon of india and Sec 1484 of the Income Tax Act,

1867, and to consequently set aside the same in the interests of justice.

IA NO: 7 OF 2024

Pettion under Section 157 CPC is filed graying that in the
orcumstances stated in the grounds filed in support of the petition, the High
Court may be pleased to stay all further proceedings, Including any recovery,
pursuant to the order passed by the 1" Respondent, ws (47 vw Sec. 1448 of
the Income Tax Act, 1864, dated 15.03.2084, bearing [NN and Notice Now
ITBAVAS T/Si 14 7/2023-24/ 1062 70503111), for the Assessment Year 2076 -18,

Pending diapoaal of WP 17391 of 2024, on the fie of the High Court.

The petition corning on for hearing, upon perusing the Pelifion and the
atidavit fled in support thereof and the order of the High Court dated
OB OS. 2084, 19.06. 2024, 19.08. 2024, 19.07 2024, S907 2024 US.08 2024 &
12.08 2024made herein and upon hearing the arguments of Si A VA Siva
Kartikeya, Advocate for the Petitioner, Sri Vihay K Punna, learned Senior

Standing Counsel for incame Tax Department for the respandents:

WRIT PETITION NO: 17404 OF 260234
Between:

Mis. Veeramachanen! Lakshmi Devi, io. Mr. Veeramachanen! Nagender
Babu, aged 62 yeara Oce: Housewife, NH. No. 8-2-269/S/60, Plot No. 60, Sagar

saciely, Road No. 3, Banjara Hills, Hyderabad ~ 500 O34, Telangana

PETITIONERS
AND
1. The Assistant Commussioner of Income Tax, Vieyawada, C R Bulidings
1 Stoar, Annex, MG Road, Viieyawada - 520 002, Andhra Pradesh
é. The Chief Gammissioner of income Tax, Hyderabad, (TT. Towers, 10-2-
3, AC Guards, Hyderabad - 800 004, Telangana,
RESPONDENTS

Petition under Aricie 2668 of the Conatilution of india is Ned praying that
in the circumstances stated in the affidavit Had therewith, the High Court may
© pleased fo issue a Wit of Mandamus or any offer aporopriate Writ, Order

oy Direction, daciarine:

a. the order passed by the 1" Respondent, us 148A fd} of the Income
Fax Act Y86), dated Ws.04. S024 bearing DIN and Notice No
TTBAIAS TIF 48A/2023-24/1 O8407 47870), for the Assessment Year Sit ?-

b. the notice issued by the 18 Respondent, u/s 148 of fhe Income Tax
Ast, 7863, deted 16.04.2084, Bearing DIN and Nofiee No
TTRATAS TS 48 T/S024-25/ O88 08 P2810) for the Assessment Year 2017
Te:

were

as arbitrary, Hiegal, bad in law, volc-ab-initio, violative of the orincinieas
of Natural justice, apart from being violative of Articles 14,7901 Ng) and 2858 of
the Consiitufion of India GSer T4548 of the Income Tax Act, 1981, and fo
comsequaentiy set aside the sarne in the interesis of luatice.

(ANG: TOE 2088

ARRAN

Petition under Section Td? CPC is fled praying thal ino the

cirsumetances stated in ihe grounds fled in suppert of the wel petition, the

Nigh Court may be pleased to stay all further proc seedings, including any
meoovery, pursuant the nofice issued by the isi nespo andent, u/s 148 of the
Income Tax Act, 1861, dated 75.04 S024. bearing DIN and Notice No.
IPBAAST/S/148 1/2024. 25/1064087241(1}, for the Assessment Yaar 2077 -
35, pending disposal of WP_No. 11401 of 2024. on the fle of the H rah Court.

The petition coming on for hearing, upon perusing the Petition and the
affidavit fled in support thereof and the earlier order of the Nigh Court date,
105.2026 OLON 2024. {2.07 2024 O07 8024 Os.0820e4 &
12.08.2024made herein and upon hearing the arguments of Sri_A V A Siva
Kariikeaya, Advocate for the Petitioner, Sri Vijhay K Punna. isarned Senicr
standing Counsel for Income Tax Department for the respondents.

WP NO: 11882 OF 2024:
Setween:
Ms. Spartek Ceramics India Limfied, Regd. Off Narsinganuram Mitte

PalemMandragin Taluk, Chittoor, Andhra Pradesh-S1? 142. Rep. by Ns
Authorized Signatory, Sri T Mani
Pehtionar
AND
1. The Union of india, Represented by iis Secretary (Revenue), Ministry of
Finance, Department of Revenue North Block, New Delhi- 170004
2. The Fincigal Chief Commissioner of Incame Tax, National E-
AgsesamentCentre, Income Tax Depariment, Dethi, 3°" Floor, E-Rarng,
Jawahanal Nehru Stadium, Delhl- 110 003
The Assistant Cammissioner of income Tax, Circle 1(1), Tirupati.

4. The AdditionalNoiny Deouty/Assistant Coramissioner of Income Tax,
National Faceless/E-Assessment Centre, Delhi, Incame Tax
Department, Oethi, 2 Floor, E-Ramp, Jawaharlal Nehru Stadium,
Dealhi-? (0003,

. ASseasment Unit. Incame Tax Depariment.

Ba
iA

Respondents

Ratition under Ariicie 226 of he Constitution of india oraying that in the

siroumatanoes stated in the affidayii fled therewith, fhe High Court may be

Weased to issue 8 wri, order or direction more pertioularly one in the nature of
Wii oof Mandamus Notee bearing [TRAYAST/FI48ASCN 208 t-

See TP T8803 OO) dated 27.03.2022 under Section T48Aib) of the Income
Fax Ach TS8t © Ac and the consequent order bearing FPEA sAST
PA ABARO2S- SA O4SG284 TSO) dated OF O4. 2022S passed under Section
TASAUN) of The [TA and the subsequent notice under Section 148 of the [TA
dated OF O46 2082 and thereafter passing the consequential Assesarment Order
vide DIN. No. TSA AQST AG (47 /2089-249 106310882704) dated 27.05 2024
Minpagned Order") under Section 147 read with Section 1445 of the [TA and
conmseaquenty demanding an amount of Rs 40.03.9404 vide Demand Notice
vide DIN AND Notice No. TBAVAST/S/M SQ/20838-24 TOSS 1OATSS() dated
20S. 2024 (Damand an and notice of penalily No PTBA /RNL

SAR POALRO2 S84 TODS TOOSES dated 21.03 2026 ( menaly Notice') passed

by the S'Respondent as arbitrary, iHegal, one without power or jurisdiction and

see

antrary fo the e-Assesarment of Incame Escaning Assessment Scherne,
S022, Section (STA and Section 1448 of the PTA apart from being violative of
the fundamental rights queranteed to me under Ariicles 14, 19 and <1 af the
Gonstiiion of indla and consequently set aside ihe same.

IA. NO: TOF 2088

Petition under Section 751 CPC is fled oraying that in the
circumelances stated in the grounds Med in support of the petition, the High
Court may be ee tostay the operation of Notice bearing
TBAVAST/F/TSSACSCNYSO2T- SePO4t))O60N7) dated S708. 2022 under
Seation (48Aib) of the income Tax Act, 12M ae and ine sonsequent
arder bearing [TBAVAST/FA48A/8028-85/ 1) 0420284 180) dated OF G4 2022

passed under Section 148Aic} of the [TA and the subsequent notice under
Section 148 of the ITA dated O7.04.9092 and thersatter passing the
consequential Assessment Order vide BIN. No. {TBA/ASTISMa7 9004.
24 TOSI TOSS2 71) dated 27.03.9024 Grnpugned Order} under Section 147
read with Section 1448 of the ITA and consequently demanding an amount of
Rs.40,83,940/ vide Demand Notice vide BIN & Notice No
TRAVASTIS/MS6/2083- 24/1 O83108765(1) dated 21.06.2024 PDemand
Notice") and nofice of penalty No. ITRAIPNLIS/OTOAS023 -24,/41 0631 N8O8S HU
dated 27.03.2024 ("Penalty Notice") passed by the 8° Respondent, Pendin ng
disposal of WP 11582 of 2024, on the file of the High Court,

The petition coming on for hearing, upon perusing the Petition anc the
affidavit fled In support thereof and the order of the High Court order dated
TOS 2028, 19.06.2084 15.07 2024, 88.07. 2024 OR.O8 gd2q &
12.08. 2024made herein and upon hearing the arguments of Sri Chatia
Gunaranjan, Advocate for the Petitioner, Sd Vijay Kumar Punna, learned
Senior Standing Counsel for Incerne Tax Department for the respondents:

WRIT PETITION NO: 17605 OF 2024

Between:

amt. Lakshmi Sammeta, 20-333, Chflakalapucl, Machilpatnam, Krishna
District-82 1002, Andhra Pradesh.
Petitioner
AND
1. The Income-lax Officer, Ward-1, Machilinatnam, 20/828, Parasnet,

Machiinainam-827001, Krishna District.

The Poncipal Chief Cammissioner of Incarme-tax, Andhra Pradesh ¢
Telangana Region, Room No.922, 9" Floor, B-Block, | T Towers, 1023
AG Guards, Hyderabad-S00 004, Telangana.

3. The Assessrnent Unit, income-tax Depariment, National Faceless e-
Assessment Canire, Room No. 401, E-Ramp, Jawaharial Nehru
Stadium, New Deihel 1G O88,

4. Union of india, ree by fs Principal Secretary Government of india,

Ministry of Finance, 3 Floor Jeevan Deep Building, Sansad Marg, New
Delhi T TO OM.
Rasnondants

Pettion under Article <28 of the Constitution of india is fied praying that
in the circumstances stated in the affidayyd Ned therewith, the High Court may
be pleased fo issue Writ of Mandamus or any other annropriate Writ or Orcler
TTRASAS TG T4 72025-2464 TORSS 7S0TRC) dated 2/ OG 2084 passed by 1°

section 14° read wih Section 144 of

or Ofrection declaring the impugned Assessment Order vide Ne.

es,
a
my

respondent as best iudament unc

Acl.19871 as arbitrary, nul and void, disgal, bad im law, vinlafive of the

principles of natural jusice and carfrary ig the provisions of the Act 1881
without iurisciction, aoart fram being \wolative of Anicies 14, 19{1 Na} and S05
of the Constitution of india and consequently set- aside/quash the Assessment

Order dated 37 0S 204 for the Assessment Year 2O15-16S

fA NOs 1 OF 2024

Petitien under Section T417 CPC is Med praying fhat in the
slroumefances slated in the qrounds Hied in support of the writ pelifion, the
Nigh Court may be gieased to order stay of all further proceedings for
Rs.61, 75 533s. including any recovery, pursuant fo the demand solos under
Section 156 issued by the 1° respondent pursuant to Section 147 read with
Section 144 of the Act, 196% for the Asseasment Year 2075-16. pending
dispasal of ALP No. T1805 of 20e4, on ihe fle of the High Cour.

LP
cond

Yhe petition coming on for hearing, upon perusi ng the Petthon and the
affidavit fled In support thereof and the earter order of the High Court dated,
O8.07 2024, 12.07 2084, 29.07. 2084 05.08.8024 & 19.08 2084made herein
and upon hearing the arguments of Src. Sanjeeva Rao Advocate for the
Pettioner, Sri Vilhay K Punna, Standing Counsel for respondent Nas.{ fo 3

and The Deputy Solicitor General of India for Respondent No.4.

WP NO: 14652 OF 2024:
Setween:

Venkata Raia Srinivas Bommidala, Sis Purnalah &. Aged aboul S4 years,
Occ. Business, D.No.4-20-24, Ring Road, Guntur, Andhra Pradesh-S2o00
Petitioner
AND
1. Assistant Commissioner C8 Income Tax, Olrefe 2(4), Gurtur, Incame
Tax Office, Lakshmipuram Main Road, Guntur, Andhra Pradesh-S22006
2. The Principal Chief Commissioner of Incorne Tax, AP and TS, 10th
Figor, O-Block, LT. Towers, 10-2-3, A.C. Guards, Hyderabad-Sag004.
elas

ace
Assessment Centre, Delhi, Ministry of Finance, Roam No. 404 2nd

tae

. The Assessment Unit, Income Tax Department, National Fa

Floor, E-Ramp, Jawaharlal Nehru stadium, Delhi? 10008,
Respandants

Pettion under Anicle 228 of the Constitution of India praying that in the
clrcumstances stated In the affidavit fled therewith, the High Court may be
fleased fo issue @ writ, order or direction, more particularly one in the nature
of Writ of Mandamus, declaring the Assessment Order df. 19.01.9024 passed
by the 3° respondent ws 147 rw.g 1444448 of the Incomedax Act for AY.
2038-16 vide DIN No. ITBAIAST/SM47/2023-24/10580547 7811), which is
passed as a consequence of the order passed ufs T48Afd} di.01.04. 2022 wde
DIN No. ITBAVAST/F/T48A/2082- 2a10484 125100) and the notice u/s 148

dh01.04.2022 vide DIN No. ITBAJASTISM48 1/2002. 25dazq128070),

3 $ x N ee SO ed ey ayeet Si wees ed eyesd Sse asad
igsued by the JAC (1° respondent) instead of FAQ G™ respondent), as vol,

egal, and contrary fo thea Princinies of Nelural dustice .

{A NO: 1 OF 2024

ot
Cy
"3
oF

Safitien under Section ts praying that in the circumstances
stafed in the affidayi fled in Support of fhe petition, the Nigh Coun mey be
sieased to stay all further proseecings pursuant io the Assesement Order ct.
WOLS024 passed by the --_ respondent ufs 147 rays 144/144 of the
incame-tax Act for AY. 2075-18 vide DIN No. FTBALAST/SN 47/2083
y

2d/T 0599847 F301}, Pending disposal of WR 11682 of 2024, on the fle of the

The oetiion coming on for hearing, upon perusing the Pstiion and the
affidavit Hed in support thereof and the order of the High Court dated
{OOH 2088 IOS shed Tho, 2oe4, ZeOP 2084 OS. 08 2084
2.06. 2084made harsin and upon hearing {he arguments of SRILDUNDU
MANMOHAN Advocate for the Petitioner and of Sr. VULAY KUMAR FPUNNA,

Standing Counsel for the Respondents:

WRIT PETITION NO: 14'S) OF 2024

Baiweean:
Kusam Kol Reddy, So. Late Nagendra Reddy, Age- 85 years. Fresantly
residing at N.No.6-O7 7/4, Opsasite Coun, Jaggayoet, NTR (erstyhile
Krishna) [istrict
Petitioner
AND
4. Urien of India, Income Tax Department Reoresanted by the Chief
Commissioner of Incame Tax, Andhra Pradesh and Telangana, Roam

No.822, 8°
Telangana.

Floor, &Black, LT. Towers, 10-2-3, AC Guards, Hyderabadi

The Deputy Commissioner of Income Tax, Circle Ward 1 £1).
Viiayawada. Situated at CR. Building, 1" Floor, Annexe, MG. Road,
Vijayawada.

Respondents

Fatifion under Ariicie 226 of the Constitution of india is Med Sraying that
in the cireumstances stated in the affidavit fled therewith, the High Court may

eK,

be pleased fo issue an aporopriate writ, order or direction more particularly
one in the nature of Writ of Mandamus declaring the order passed by the 2°
respondent dated 20/07 2024, bearing GIN and
Document. No ITBA/AS T/F/SH1 14/2083-24/1089S48942(4) for the Assessment
eat 2076 - 17 in respect of PAN No AEQPROGSIG and the consequential
Notices issued as legal, arbitrary, barrad by limifation, void ab-initio, violation
of Principles of Nafural Justice apart from being violation of Articles 14.
TH Tg} and 285 of the Constitution of India and Section 1484 of the Income

Fax, 1967 and to consequently sel aside the same in the interest of justice

IA NO: 1 OF 2024

Pattion under Section 157 CPC Praying that in the circumstances
stated in fhe affidawil Med in support of the petition, the High Court may be
pleased fo pass an interim order of stay of all further proceedings pursuant to
the order passed by the 2™ respondent dated 26/09/2004, bearing DIN &
Document, NoTTBAVASTIF/ST 14/2029-84/ 1 D883 4994204} for the
Assessment Year 2076 - 17 In respect of PAN No AEQPKS98S1G and the
consequential Notices, pending disposal of WP No.1 17S) of 20e4, on the file
of the Nigh Court.

The petition coming an for hearing, upon perusing the Petition and the
affidavit fied in support thereof and the earlier order of the High Court dated,
WO.OS 2024 8 O10 2024 & TOF 2024, 20.07 2084 O8.08 2024 &

Bag

res

WS2.08. s024made hergin and upon fearing the arguments of Sr.Kk Jyothi
Prasad Advocate for fhe Pelitianers, Sri. Vinay KR. Punna, Standing Counsel
for Respondents,

WRIT PETITION NO: 12326 OF 2024

Sehvaenr:

Umamaheswara Rao Eduguganh, Decor No.aigs, Guidlavalleru, Krishna
Districh 827386, Andhra Pradesh.
Fatitioner
AND

{. Tre Assessment Uni, iIncome-fax Department, National Faceless &
Assessment Centre, Roor No. 401, E-Ramp, Jawaharlal Nehru
Stadium, New Delhi 110 O03.

s. The Rrincipal Chief Commissioner of Incame-tax, Andhra Pradesh and
Telangana Region, Roorn No Ses, 9" Floor, Block, fT Towers, 1025
AS Guards, Nyderabead-5o00 004, Telangana.

3. The incame-iax Officer, Ward-4, Gudivada, Opp Bhaskar Talkies,
Guodivada-Ss 130, Krishna District

& Union of India, rep sd Re Principal Secretary. Government of Indi,
Ministry of Finance, 2° Floor, Jeevan Seep Bullding, Sansad Marg,
New Oeihi 1 TOU

Respondents

Petition under Aricle 220 of the Conetiiution of india praying that in the
girgumsianoes Slated in the afidawt fied therewith, the Nigh Court may be
nieased fo issue Wirt of Mandarnus or any Other appropriate Wit or Order or
"rection declarng the empugned Assessment Order vide No.
ITEAIASTISAS7/2023-24/1061 123542801} dated 19.02. 2024 passed by the 1°
respondent best judgment order under section 147 read with Sections 144

and 1448 of Act 1981 @s arbitrary, null and void, legal, bad in law. violative

me,

of the princioles of natural justice and contrary to the provisions of the Act,

hist

T9867 without juriediction, apart from being violative of Ariicias 14. 4 O Tia and
285 of the Constitulien of India and consequently Sel-aside/quash the
Assessment Order dated 19.02 2024 for the Assessment Year 2076-17,

IANO: 1 OF 2024

Petition under Section 197 CPC ie fled praying that in. the
circumstances stated in the affidavit Ned in support of the writ petition, the
se Court may be pleased to order stay of all further mroceedings for
Rs.04,75,530/ including any pacovery, pursuant fo the demand notice under
Section 158 issued by the 1" respondent pursuant to Section 148 of the Act,
i864 for the Assessment Year 2015-16, pending disposal of the Writ Pelion
No. 12324 of 2024, on the file of the High Court.

The petition caming on for hearing, upon perusing the Petition and the
afidavii Hed in support thereof and the orders of the High Court
daled: 20.06.2024, 1S. 07. 2024, 28.07 20e46 OF 8.2084 & 12.08 20edmade
herein and upon hearing the argumenis of S.C Saniaeva RAO Advocate for
ihe Petitioner and of Sri. Vilhay K. Punna, Advocate for the Respondent Nos. 1
to 9, Srv KOYaghna Dut, Deputy Solicitor General of India for Respondent

WRIT PETITION NQ: 12426 OF 2024
Befween:

Hussian Reaay Dandeti, GSfa, Dondeli Venkateswara Reddy, aged about 58
years, Ria, 2164/5, Mangalagii Mandal, Kala Post, Andhra Pradesh ~ 522508
(PAN. AONPDOSS9P)
Petiiioner
AND
1. The Union of Indie, Minisiry of Finance Rep. by ts Secretary, 168-B.
North Block, New Delhi - 110 04

ras

&. The Income Tax Offer, Circle € Ci} Guntur, Laxrmiguran Main Road,
Suntur, Andhra Pradesh - 522006

Cas
a:
es
iy
""
we
oe
ee

A
By

ai Garimiesioner of incarne Tax, Vishakhapatnam, Direct
Yaxes Building, MVP Main Rd, beside Post Office, Sector 8 MVP
Colony, Visakhapatnam, Andhra Pracash - 830010,

Respondents

Ration under Aricie 228 of the Constitution of India is ec praying the

in the ciroumelances Stated in the affidavit fled therewith, the High Court may
be pingead fo - issue a Writ, Order or Direction more particularly, ane, in the

nature of Wit of Mandamus, decigring the action of the Rasoandent No. 3 in

passing an Order dated 25.05.2025 u/s. 148Aiq} and Notice uve. 1489 dated

25.03.2026 calling far incame for AY, 2076-17 as dlegal, arbitrary, bad in law
and violative of Aricies 14, 19 and 265 of the Gonsillution of India §. Set aside
the Order dated 25.00 2023 u's. T45A(c) and Notice issued by Resnondent
Nog u/s. 148 of Income Tax Act, 1961 dated 25.03.2023 calling for the return

af incame of the Petitioner for AY. 2018-17 and any consequent proceedings
as lacking in jurisdiction and Hi Set aside and quash the assegsment order

"y
i

dated £6.12 2029 against the Fettioner for the AY. 2016-17 on grounds of
lack af juriediction of the Assessing Oficer fo proceed and pass order afer
concluding {hat the Inoame escaping Assessment is fess than Rs. 80 lakhs in

view of the Himilation imposed under Section 149(1 Nb} of the Income Taw Act,

ceeds.
ea,
ee
vaste,

iA NO: 7 OF 2024:

Petition under Section 187 of CPC is fied oraying that in the
rourmmfances stated in ihe affidavit fled in suppeart of the writ oeliian, the
Migh Court may be pleased fo stay ihe recovery of demand pursuant to the
Assessment Order passed by the income Tax Department under Section 14?
raw Section t44 and Secton 1448 of the Income Yax Act. 1981 dated

28.12.2089 for Assessment Year 2018-17 and direct the Department to aot

lake any coercive steps for recovery of demand Pending disposal of WP
W428 of 2024, on the file of the High Court,

The petition caming on for hearing, upon perusing the Petifion and the
affidavit fled In support thereof and the orders of the Nigh Court dated:
27.08.2024, 15.07 2084, BU.O7 2084 O5.08 2084 & 12.08 200dmade herein
and upon hearing the arguments of Sd P Pavan Kumar Rao Advorate for the
Petitioner and of Deputy Solicitor General for the Respondent No and of SR}

VUHAY KR PUNNA, Standing Counsel for the Respondent Nos.2 & 3

WRIT PETITION NO: 12452 OF 2024
Setween:
Nagesawara Rao Chinthslanudi, Sie. Vesraiah Chinthalapudi, aged about 38

years, Rfo. S42-1, Sanjeeve Nagar, Addanki (North) {U), Prakasam,
Seat,
Patiioner/s
AND
1. The Union of India, Ministry of Finance Rep. by ts Secrefary, 168.8
North Block. New Osihi- 110 004,
The Income Tax Officer, Ward 1 Ongole, 1 Office, Roshan Plaza Sth

ine , Rar. Nagar, Qngole, Andhra Pradesh, S89004

aeed

3. The Principal Cammissioner of income Tax <1, income Tax Office, Raj
Kamal Complex, Lakshmipuram, Main Rd. Ashok Nagar. Guntur
Andhra Pradesh - 522007

4. The National Faceless Assessment Centre income Tax Department,
Ministry of Finanse, Govt. of India, New Cslhi,

Respondents
Petition under Article 226 of the Constitution of India praying that in the
circumsianogs stated in the affidavil fled therewith, the High Court may be

pleased may be pleased fo-

ooh,
Ee

iissue a Weil, Order or Direction more particularly, ane, in the nature of
Writof, Mandamus, declaring the order passed by the Respondent No 2 dated
29.03.2023 u's. 148A03) and Nofice issued by the Respondent No.2 uncer
Section 148 of the Income Tax Act, 1981 dated BOOS 2088 as Neqal,
arbitrary, bad in law, void ab initia. violative of the principles of natural justice
and being violative of Articles 14,19 and 265 of the Constitution of India and
20 nsequenty,
Set aside the Order dated 29.08.2023 ws. 148Ad) and Notice issued
by the Respondent No.g under Section 148 of the Income Tax Act, 188%
dated 30.02.2023 calling for the return of income of the Pattloner for AY 2079-
30 and any consequent proceedings as lacking in jurisdiction.

IA NO: 7 OF 2024

Pattion under Section TS? CPC is fled praying that in the
clrouatiatanices stated in the afikiavii fled in support of the wrt pelition, the

High Court may be pleased to stay the recevery of demand pursuant to the
g .

Assessment Order passer by the Incame Tax Department under Secton 14°
ray Section T44 ard Section 1448 of the Income Tax Act, 1961 dated
08.03.2024 for Assassmant Year 2079.20 and direct the Oenariment to nat

any coercive sieys for recovery of dernand, Pending disposal of WP
12482 of 2024, on the fie of the High Court,

The oe coming on far hearing, upon perusing the Felifion and the
affidavit fled In supmort thereaf and the orders of the Nigh Court dated
21 O68 2024, TS.O7 204, 2O.07 LNs OO.OS 204 & WOE QOSamacde herein
and upon hearing the argumenis of Sn F Pavan Kumar Rao Advocate for ihe
Petitioner and of Depuly Solicitor General for fie Respondent Not and of SRI
\VAIRAY K PUNNA, Standing Counsel for fhe Respondent Nas.2 & 3.

WRIT PETITION NG: 12870 OF 2024

Setween:
Bhag Chand Agarwal, S/o (Laie) Jai Narain Aganwal, Aged about 68 years,
Rig 2504. Lansum Oxygen Towers Seethammadhara Road
Visakhapatnam ~ $30 019, Used fo hold the position of a Parine er, in the
Blooming Really LLP, An LLP disoived in the FY 2078-19, Which had is
fagisiered office al 47-23-28. Bharat Towers , OwarkanagarVisaidianainam,
Andhra Pradesh - S80018.

Petitioner

1. Union of India, ren., by fs Secretary, Finance Department, New Gelhi,

é, The Principal Chief Commissioner of income Tex, Andhra Pradesh and
ane Hyderabad Room No 922. 9" Floor, B Block, 1 T Towers,

0-2-3, AC Guards, Hyderabad - $00 004, Telangana.

3. The Income Tax Officer - Ward 1/1}, Visakhapainam, Room No. 407, 4°
Floor, Pratyakshakar Bhavan, MVP Double Road, Visakhapatnam,
Andhra Pradesh ~ §800280

4. Faceless Assessing Officer, National Faceless Assessment Centre,
income Tax Department, New Delhi

Respondents

Petition under Article 226 of the Constitution of India is fled praying that
in the ciroumelances stated in the affidavit fled therewith, the High Court may
be pleased fo issue @ Writ of Mandamus or any other appropriate Writ, Order
or Direction, declaring @. the Order passed under Seo, 148Afc)} of the Income
Tax Act, 1961, dated 29.04.2024. bearing OIN and Notices No.
ITBAVASTIF/T48A/2024- 25/1 08430681204}, by the Sr Respondent, for the
Assessment Year 2017-18, and &. the notice Issued under Sec 148 of the
incame Tax Act, 1961, dated 23.04.2024, bearing DOIN and Notice Ne.
ITBAVAST/S/148_1/2024-28/1084305048(1), by the 3° Respondent, for the
Assessment Year 2077-18, as arbitrary, Hisgal, bad in law, void-ab-initia

violative of the principles of natural justice, apart fram being violative of

cles 14 and 265 of the Constitution of india and contrary to Section 148 A
of the Income Tay Act. 1981, and conasquenily set aside the same in the

ieresis of justice.

LANG TOE 2024

Betiign under section TS) of CPC ig filed oraying that in the
cirgumetanicoes stefed in the affidavit Ned in support of the writ petifian, the
High Court may be pleased to stay all funher proceedings, including any
recovery, Pursuant to the natite issued under Sec. 148 of fhe Income Taw Act
St, dated 23.04.2024, bearing DIN and Notice Naw
ITBAVASTISMAS _ 1/2024-S5. 108430804801), by the 3° Respondent, for the
Assessment Year 2077-18: Peneing disposal of WP IS870 of 2024, on the fie

Races

of the Nigh Court.

Fhe peition corning on for hearing, upon perusing the Petition and the
afidavil fied in support thereof and the orders of the Nigh Court datec:
25. B6.20e8, TS.07 2084 S907 2024 O8 OR SOed & 12.08 8Oedmade herein
and upon hearing the arguments of SRE VIVER CHANDRA SERNAR S
Advocate for the Petitioner and of GP FOR FINANCE for the Resoondent
No.l and of Sri Wiihey K. Punna, Standing Counsel for the Respondent Nos.

gov SS
Wee,

WRIT PETITION NO: (2888 OF 2024

Rahgear:

Andhra Pradesh Stefe Hancdioam Weavers Co Operative Society Limited,

Nawng Hs address af 74-10-30 Lalasheruv Road, Raiahmundry, East

Godayan §S3106, Represented by Hs Authorized Signatory, Mysore
Nageswara Rao, S.c. Mysore Ramaiah, Aged about 89 Years, Ryo.
Hyderabad

Petitioner

1. The National Faceless Assessment Canter, Income tay Depariment,
New Delhi, india

é. income Tax Officer, Ward 2(1), Rajamahendravaram

The Asseasment Link, Income Tax Depariment, Ministry of Finance,
Government of India

Respondents

Petition under Article 226 of the Constitution of india is Med prayi ng that
inthe circumstances stated in the affidavit fled therewith, the Hi igh Court may
be pleased fo issue a writ, order or direction, more particularly in the nature of
wrt of mandamus declaring order under Section (48Afq} dated 80-02. 2023
bearing ITBAYASTIFN48A/2022-25/10518B80330), the dated 30-09-2025
u/s.notice 148 bearing DIN ITBAVAST/S/148 1/2022. 23081697 838M and the

Reassessment order dated 12-02-2024 hearing ITRAIAST/SN47/2023-

e4/J060807305(1), as being void, legal, arbitrary, without jurisdiction, violate

of Ariicie 14 of the Constitution of India and consequently sel aside the same

[A NO: 1 OF 2024

Petition under Section 141 CRO is Hed praying that in the circumstances
stated in the grounds filed in support of the writ petition, the High Court may be
eased to Stay all further proceedings including collection of tax pursuant to
the Reassessment order dated 12-02-2024 bearing ITBAYAST/SMATG023.
24/{OB0807905(01), pending disposal of W P.No. 129898 of 2084. on the fle of
the High Court.

pos

The petition coming on for hearing, boon perusing the Pettion and ihe
affidavit fied In support thereof and the earlier order of the
28.08 S024, 12.07 S024, 2O.07 2024 O56. 08 2024 & TAOS 2024made herawn

and upon hearing the arguments of SrM.Nage Deepak, Advocate for the

Petitioner, and of Sd P. Vilhay Kumar, Standing Counsel for respondent Nos. |
to 3

WRIT PETITION NO: (3048 OF 2024
Sehvean:

Mrs.Nusrat Shagia, wo Hasan Raia Shak, aged about 26 years,

See Honmeaker, Rio Plat No 103, Blossoms Aparment, Krishna Nagar,

2° fne, Near Challanya Godavan Graameena bank, Paltabhmuran
Guntur

4. Tre Incarme Tax Officer - Ward 1401), Hyderabad, Incame Tax 1

AC Suards, Masab Tank, Hycerab sad - §O0 O04, Telangana

2. The Princinal Chief Gommissianer of income Tax, Andhra Pradesh and
Telangana, Roam Ne. $22 8th Fieor, 'BR' Block, 1 T Towers, 10Q-2-35, AG
Guards, Hyderabad ~ $00 004,

3. Assessment Unit, income Tax Oenariment, National e-Assesasment

Center, New Cethi Roam Ne. 401, 2° Floor, E-Ramp, Jawaharlal Nehru
Stadium, New Delhi 170 002
Respondents

Patition under Article 228 of the Constitution of India le Hed praying thal
in the circumstances stated in the afidavil Aled therewith, he High Courl may
be pleased to issue a writ, order or @ direction, more partiauary one in the
mature of WRIT OF MANDAMUS or any other agnroprafe wr, order or
direction, declaring |. The order passed by the Tal Respondent under Section
{aSAfd) of the Income Tay Act, 1861 deted OF 06.2022 bearing DIN and

18e

Notice No ITRBAAST/FMASA/Q02 3.33) POSVBA TES KO) dated OF G4. 2022. for
Assessment Year 2018-2018 and i. The Notices issued by the Tat Respondent
under Section 148 of the Incorne Tax Act, 1964 dated 09.04 902 Searing DIN
and Notice No. TBAIAST/S/148 1/2082-29/10d 267580701) dated 09.04.2022,
for Assessment Year 2018-2019 As arbi i legal, bad in law, voic-ab-initiq,
barred by time, violative of the princisies of natural justice, apart fram being

iNative of Arisies 74, 1Q(1}{g} and 288 of the Constitution of India and
section T4584 of fhe Income Tax Act, 1984 and fo consequently selasids the
same inthe interest of justice.

IA NO: 7 OF 2024:

Petition under Section 151 of CPO is fled praying thet in the
croumstances stated in the affidavit fied in support of Ihe writ petition, the
High Court may be pleased {fo stay all further proceedings. including any
recovery, pursuant to the nolice issued under Section 148 of the Income Tax
Act, 1984, dated OF 04 2022 bearing DN and Notice
Na UTBAVAS TIEN 48A/2022-25/1 04284199711) dated OF Ge 20282, for
Assessment Year 2018-2019 & dated 08.04 22 bearing DIN and Notice Ne.
BAVASTIS/148 1/2028-20/ 04267 5307 (1) dated 09.04.2022, for Assessment
Year 2078-2019, pending disnosal of Wt Pelion No. 13045 of 2024, on the
fle of the High Court.

The petition coming on for hearing, upon perusing the Petition and the
affidavit Ned In support ihereof and the earfler order of the High Court dated.
28.06.2024 & 12.07. 2024, 28.07 2084 05.08 2024 & 12.08. 2024made herein
ant upon hearing the arguments of Ms.Mallavolu Nikitha Advocate for the
Petitioner and of SiVilhay K. Punna, Advocate for the Respondent Nos.1 to
3.

RIT PETITION NO: 13128 OF 2024

Behween:

ind

Vathkull Srinivasa Rao, Sia. Subbaran Ages about Se years,

w
gs
ss
ect
thd

Magid, Mutluru Village, Vaticherukuru Mandal, Guntur (Nsiriet - 529 245
Patitionans
AND
. The Incame Tax Officer, Ward -1(1), Guntur

@. The Principal Chie' Commissianer of Incame Tax, Andhra Pradesh

ard Yelanganea, Hyderabad, Room No. Ges. 9° Flonr, 8 Block | T

Towers, 1023, AG Guards, Hyderabad - 800 004, Telangana.
&. Assessment Unit incorme Tax Deperirnent, National easseserneni
Center, New Dethi, Roam Ne. 401, 2° Floor, E Ramp, Jawaharlal
Nehru Stadium, New Delhi - 110 G03.

Respondent's

"oa
65)
sect
ce:
3
we
te
oy
oo.
res)
4,
ie
ek
SF
DD
i
Esti
3
neh,
re
a
bet)
3
se:
wok
th
ede
oe
baad
whe

ian of India praying that in the
iin the effidavil fled therewith, the High Courf may be
may be pleased to Igsue @ wrt, order or directian more particularly ane in the
nature of a Wii of Mandamus, declaring {he notices of fhe respondent dated
SUN-S024 is Hisgal, arbitrary, unjust and contrary to Law, orincinals of netural
Justice under Art-2e6 of Constitution of India, and also against ihe income
Vax Act and Rules and directing the respondent without following nies and

requiations in respect of fhe above case.

IA NOs TOF 2084

Petition under Secton TS) CPC is filed praying that in. the
clrourmstances stated in the grounds fied in suppert of the petition, fhe
Sigh Court may be pleased fo suspend the notice of the respandent dated

30-08-2084, Pending disposal of WP T2728 af 2024. an the fle of {he High

Cart,

Yhe petition caming on for hearing, upon perusing the Petitian and the
affidavit Hed in Suppor thereof and the orders of the High Court dated:
2? G6 2024, TS.07 2084, 20.07. 2024 05.08 2004 & 12 O8 2O8dmade herein
and upon nesting the arguments of Srikanadhi Bhatla Srinivasa Murthy,
Advogate for the Petitioner, GP FOR INCOME TAX for the Respondent Nos. 4
to 3

WRIT PETITION NO: 13777 OF 2024
Between:

Mulivarihi Aakaash Hemanth, S/o P Srinivas Rao, Aged about 27 years, Rio.
O.No. $75 6/4 Lane , Arundelpet Guntur 522002, Andhra Pradesh. india.
_ .Pattioner
AND

1, The Union of india, Represented by its Secretary (Revenue), Ministry of
Finance. Department of Revenue, North Block, New Delhi - 770004

& TRe Principal Chief Commissioner of Income Tax, National E-
Assessment Cenirs, income Tax Department, Delhi, nd Floor, E-
Ramo, Jawaharial Nehru Stadium, Oelhi- 710 003

The income Tax Officer, Ware }, Guntur.
4. The Assessment Uni, income Tax Department, Guntur,

Respondents

Petition under Articie 226 of he Constitution of Inca is fled praying that
in the circumstances stated in the affidavit Ned therewith, the High Court may
he pleased to prayed that this Honble Court or any other court in respect of
the matter covered by this Writ Petition,

@} His therefore prayed that in the facis and circumstances of the case,
this Honble High Courl may be mMeased fo issue a writ, order or direction more
particularly {he one in the nature of Writ of Mandamus declaring
NH BAVAS TIF TAS AISCNYV208 T-ed/T04 10849820) dated S.20282 under

Section 1484 (5) of ihe Income Tax Act, 1967 and the Orcler passed under
Sewion 148 A (a) bearing ITEAVASTIF AAS A/2089-235 0428654401) date
OF G4. 2022 and th

TBAVAST/S/148_1/2022-23/104287 1826(1) dated 08.04.2022 Issued by the

2 notice under Section 146 of the Income Tax Act bearing

ord Respondent for FY SO47-18 as being arbitrary, egal, unreasonable
contravention of Section T4SA of the income Tax Act apart fram being

violative of the princigles of natural lustice and Article 14 of the Constitution of

bY and Show Cause Notice bearing TEASED ST SNES

24/1 05952 THS3( 7) dated 08.07 2024 and passing the consequent order under
roW. § 744 read wih section i446 of the [TA bearing
TTRAVAS TIS ee /20S 3-28 TOSS0ST FEI) dated 20.08 2084 and Natice of
Demand under Sectinn [58 of the [TA bearing ITSAMASTYSN SS e0o3-

24/1 083037 8081) dated 20/0G/2024 issued by the 3° Respondent for the FY.
SOV7-2078 and Fenally Notices Penalty Netices bearing

ITBAIPNLIS 2 POAIZOS8-2 BA OGM 8 FSR dated 30.04, 2024 and
ITBA/PNLISIS POA208 S241 CEB OS 7 a7 SC} dated 30.04 2084 issued by the <*

Respondent as being arbitrary, Hiegal, unreasonable, in contravention of
section 146, 14% and Section 1448 of the Income Tax Act apart frorn being
vidlative of the orincinies of natural justice and Aricie 14 of the Consiiuiian of

'india and consequenily set aside the sam

JA NO: 7 OF 2024

Pettion under Sectiog 73) CRC is Med praying that in the
craurrstances slated in the affidavit fied in supsort of the writ pelition, ihe
Nigh Gourt ray be pleased fo stay the operation of the order under Section

PF ows 144 reac wih section 7448 of the [TA 9 bearing
ITBAVAS TSM T/ROZ3- 24083087 TST) dated 208.2084 and Notice of
Demand under Section 186 of the ITA bearing [TRASASTISMS6/9025-

24/1 0B9037898(1) dated ZOQG/2024 issued by the 3° "esponcen and fo
direct the Respondents not to initiate any coercive steps against the Petitioner
pursuant to Order bearing ITRAIAST/SM "ari202%-24106308776401 dated
20.03.2024 and Notice of Dernand under Section 156 of the IT A bearing
IT BAVASTISN S8/2023-24/ 108390378881} dated 2ZONIG2084 and Panally
Notices Penally Notices bearing ITRAVPNL/F/STOA/2024 2510844557884)
dated SO.0¢.2084 and ITBAVPNUS! 270A/2088241 08308797201) dated
30.04.2024 issued by the 4" Respondent, pending disposal of W.P.No.13477
of 2024, on the fle of the High Court

The petition coming on for hearing, upon perusing the Petition and the
affidavit filed in support thereof and the earlier order of the High Court dated.
28.06.2024, 12.07 2084, 29.07 2024 08.08.2024 & 12.08. 202dmade herein
and upon hearing the arguments of M/s Jyothi Raine Anumolu, Advocate for
the Petitioner, Deputy Solicitor General for the respondent No.1 and of Sr 0.

Radha Krishna, Standing Counsel for the ressandent Nos.2 to 4.

WRIT PETITION NO: 13284 OF 2024

Setween:

Mr. Suresh Padartti, S/o. Mr. Sasavalah, aged 49 years, Oce Business, Rio.
v4 Main Road, East Gangavaram Talluru, Prakasam ONetrict - S23 284,
Andhra Pradesh

. Petiionans
AND

1. Assessment Unit, Income Tax Denariment, National e-Assessrnent
Center, New Delhi, Room No. 401, 2° Floar, E-Rarmp, Jawaharlal
Nehru Stadium, New Delhi- 170 003,

2. The income Tax Officer, Ward 1, Gngole, Income Tax Office, Roshan
Plaga, 8" fine. Ram Nagar, Ongole - 523 001, Andhra Pradesh

m8
j ih
fos

3. The Frincgal Chief Commissioner of income Tax, Andhra Pradesh and
Telangana, Nycerabad Roorn No. $22, 9" Floor, RB Binck, |. T Towers,

0-2-3, AC Guards, Hyderabad - 500 004, Telangana.
. esponcdenys

"etition under Arficie 225 of the Gonstiution of India is fled praying that
in the circumstanaes sialed in the affidawil fled therewith, the High Court mey

be pleased to issue a Wit of Mandamus or any other appropriate Writ, Order

Xespandent, us 147 rAv Sec. 1448 of Ihe
Vax Ast (86), dated 37.10 2023, bearing OIN and Notice Ne.
PT SAVAS TAS SF S025-24/ 1 0578325401), forthe Assesament Year S018 17

sequential orders passed by the 1° Respondent, levying

ee
getter
me
a
£4
9,
ae)
ip

nenalies u/s SY TCT) of the Incorme Tax Act, (96% us 27 1F of the income
Yax Act, T9803, and ufs 27 i(iNe} of fhe Income Tax Act (881, dated
VP OE S024, So. 04 2084 and 24.04 S024, bearing
DINU TBAIPNLIF 27 141 Nb ye 026-281 0842001 S81) ITRAYPNLIF JOP 1 Fisd2d-
ef 1086208 O24 RE (O84 S17 HIS C1), respectively,

os
&
ood
CH
"Sm
"
ee
ae
ving
pe
ede.
o
et
ee,

for fhe Agsasarment Year 2016 -1?
as arbitrary, flegal, bad In law, volc-ab-initia, violative of the orincinies

nd 255 of

of natural justine, apart from being violative of Articles 14,99¢9 ia) ar
the Constitution of india and Gec 148A of the Income Tax Act, 19581, and to

consequently set aside the same in fhe Interests of fustice,

IA NO: 1 OF 2086

ahs

Petition under Section TS) CRC is Ned praying that in the

cinumstanices stated in the affidavil fed In suppart of Ihe writ petition, the

High Court may be pleased fo stay all further mroo@edings, including any
recovery, pursuant to the order passed by the 1" Respondent, the order
passed by the 1° Respondent, u/s 147 rw Sec. 144B of the incame Tax Act,
1981, dated 37.10.2023, bearing DIN and Notice No: ITRAIAST/S/147/2023.
e4/T 09753258001}, for the Assesement Year S016 ~ 17, pending disposal of
WP No. 19284 of 2024. on the fle of the High Court,

The petition coring on for hearing, upon perusing the Petition and the
atidavil Hed in support thereof and the earler order of the Hi igh Court dated.
20.06.2084, 12.07 2024, 29.07 2024 05.08 2084 & 12.08 208dmade herein
and upon hearing the arguments of SAV A Siva Kanikeya, Advocate for the
Petitioner and of Sri Vihay K.Punna, Senior Standing Counsel! for the

respondents.

WRIT PETITION NO: 13324 OF 2024
Between:
Mr. Srinivasa Rao Tella, Sfo. Mr. Choudaramma Tella, aged §9 years,

Qe. Retired, AY sanoop # partite Chinna Walair, Visakhapatnam -

S50 003, Andhra Pradesh. Presently residing al Mat No. 40%, Sd Sairam

Yawers, Plot No. 14, Jayaprakash Nagar, Hyderabad - 800 088, Telangana.
. Pathionanys

AND

{, Assesament Unit, income Tax Departnent, National eAssesament

Center, New Delhi, Room No.- 401, 2° Floor, E-Ramp, Jawaharlal

Nehru Stadium, New Delhi. 170 004.

The Income Tax Offioer, Ward 1), Vishakapainam, Room No. 404, ae

Floor, Pratyakshakar Bhavan, MVP Double Road, Visakhanainam ~ 530

G, Andhra Pradesh.

3. The Principal Chief Commissioner of Incorme Tax. Andhra Pracesh ane

Telangana, Hyderabad Room No. 929, 9° Floor, B Block, LT. Towers,
10-2-3, AC Guards, Nyderabad ~ $00 004, Telangana.

pets
n

ao. Respondents

Mettion under Ariole 226 of the Conatiiution of india is Med preying that
mi the circumstances slated in the affidavit Hed therewith, the High Court may
Se pleased fo issue a Will of Mandarius ar any other appr oongte WR, Order
or Direction, declaring that the order passed by the 1° Respondent, u/s 147
rAvis 144 riws 1445 of the Income Tex Act, 18617, dated 28.12.2023, bearing
OINe TTRAVAS TAS 47 /2083-24/ 7059 14558473, for the Assessment Year
2075-16, and

b. the consequential orders passed by the 1" Respondent. levying
nanalias-

. ufs 2f Tr of {ee Incame Tax Act, 1861, dated 29.05 2024, bearing
"f20e4-25/ T0852 TAT 1),

Hous 2770) of the Income Tax Act, 1961, dated 217.08 2024, bearing
DIN- ITBAIPNUPF27 10 NO V2086-28/1 G65 30443844}. arid

Huis 2770 Ne} of the Income Tax Act, 1981, dated 126 2084. bearing

as arbitrary, Hegal, bad in law, valdsabsinitio, violative of the principles
of natural justice, apart fram being violative of Ariicies 14.19) 1Nag) and 288 of
the Ganstiution of India and Sec 454 af the Incame Tax Act, 1884, and

coargequenty setaside the same in ihe inferesia of justice.

IA NO: TOF 20284

Petition under Sechan JSt of CRO is fled oray ng that in the
ciroumetances slated in the affidavii fled in augnart of the writ peftion, the
Nigh Court may be pleased fo slay al further proceedings, "including any
recovery, pursuant fo order passed by ihe T° Respondent, u/s (47 riws tae
riws 1445 of the Incame Tax Act, 190%, dated 28.12.2025, hearing DIN:

ITRAIAS TiS 47/202 3-24/1059 14558304}, for the Assesarnent Year 2075 -18
pending disposal of WP No. 13424 of 2024. on the ile of the High Court.

Of.

The petition coming on for hearing, upon perusing the Petition and the
alfidavil Hed in support thereof and the earlier order of the High Court dated.
28.00.2004, 1S. OF 2024 20.07 2024 O5.08 2084 & 12 O8 S084made hersin
and upon hearing the arguments of SrA V_A.Siva Kartikeya Advocate for the
Patitioner and Sri Vjhay K Punna, Senior Standing Counsel for Income Tax
for the Respandent Nos. 1 to 3.

WRIT PETITION NO: 93419 GF 2038

Between:

Narayana Rac Kavuri, Sio Purnachandra Rao, Aged about 67 years, D.No. 14-
O26, Old Post Offee Road, Morrispet, Teneal Guntur-Seez0s, Anchre

Pradesh.

Petitioner
AND
{. Central Board of Direct Taxes, Department of Revenue, Ministry of
Finance, North Block, New Delhi ~ 170002, Reanresenied by its
Charperson
é@. Principal Chief Comynissioner of income Tax, Andhra Pradesh and
Telangana region, 40" floor, LT. Towers, A.C. Guards, Hyderabad
SO000S.
Princioal Comrrssioner of Income Tax, 1° floor, SVR Plaga, O.No. 40.
16-15, Revenue Colony, Siddhartha Public School Road,

ios

Moghalrajpuram, Vieyawada.
4. The income Tax Officer, Ward No.1, op. Sai baba Temple, Bose
Road, Tenall, Guntur District, Andhra Pradesh.
Raspondants

Seemed
o

Metivan under Ariole 226 of the Conetiiution of India is Med praying that
in the circumstances slated in the affidavil Hed therewith, the High Court may
leased ig issue a wrt of mandamus or any other appropriate writ ar order
declaring the impugned Order DL 28-08-2084 bearing No. GIN & Notice No.
WSAVASTIF( 1484/2023-2084/ TO63538 1080} and the consequential natice
OL 86-02-2024 bearing DIN & Notice [TBAIAST/S148 1/2023-
RUSH OOSS4 TBO T) Uls. 148 of the Income Tax Act, (981, as being Megal,
arbitrary and vinhative of Articles 14. and 300.4 of the Constitution of India and
Section 19 of the income Tax Act, 1961 and consequently set aside the

lmpugned Order Of 84-2024 bearing No. ON & Netice No.

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INT} and the consequential notice OF
e&-OS-2024 bearing ODIN & Notice No. ITBAYAST/Si48 1ede3.

iA NO: 7 OF 2024

heey

Petition under Section 75) CRC is fled graying that in the
crauristances sfafad in the afidavil Nec in support of the writ petition, the

High Court may be pleased to stay the aneration of the Order OL 98-05-2084

bearing No. DIN & Notice No, ITRAVAST/E/148A/2023-2024/1083598 10804)

£024 bearnng DIN & Notice No.
TTRAIAS TS 148 T/2020-S024/ 1083841 900; 4) Us. 146 of the Income Tax Act
4

MG of 20e4. on the fle of the High

and the consequential malice DE 28-O-<

The pelition coming on for hearing, upon perusing the Peliion and the
alidavil led in support thereaf and the earlier order of the High Court dated.
28.08.2026, 12.07 2084, 25.07 2084 O68. O08 2024 & 12.08 2024made hersin
and upon hearing the arguments of SN. Marn Venkata Ramana Advocate for
the Pettioner and Sri Vahay K Pura, Senier Standing Counsel for income

Yax for he Respondents.

eee Q

WRIT PETITION NO: 13458 OF Z0s8
Botween:

Acdepalli Sambasiva Rao, S/o late Venkateswarlu, Aged about 73 years, LR
io Sree Jyothi Tunuguntla, D.No. 623, 1° Aoor, Anianeya Panthulu Street.
Ganganammanel, Tenall.

Petitioner

AND
}. Gantral Board Of Direct Taxes, Qepartment of Revenue, Ministry of
Finance, North Block, New Delhi - 110002. Renreserted by its
Chairoerson
é. Principal Chief Commissioner of Incorne Tax, Andhra Pradesh and
Telangana region, 10° Fieor, LT. Towers, A.C. Guards, Hyderabad-
SOO0OK,
Principal Commissioner of Income Tax, 1° floor, SVR Plaga, 0.No. 40-

iat

16-78, Revenue Colony, Siddhartha Public School Road,
Moghalraiouram, Vieyawada.
4. The income Tax Officer, Ward No.1, Qop. Sal baba Terrpls, Bose
Road, Tenal, Guntur District, Andhra Pradesh.
Raspandents

Petition under Anicie 226 of the Constitution of India is fled praying that
in the circumatanoes stated in the affidavit fled therewith, the Nigh Court may
be pleased to issue a wril of mandamus or any other agpropriate writ or order
declaring the Immugned Order Df. 30409-8024 bearing No. DIN and Notice No.
IPBAVAS TIF 148 A/S 023-2004 DGS8689081) and the cansaquential notices DK.
0-03-2024 bearing DIN & Notice No. [TBAIAST/S148 1/2085-
0246/1 08307032207) U/s. 148 of the Income Tax Act, 1981, as being Nega

%
e
oy
=.

arbitrary and violative of Articles 14, and 300-4 of {he Constitution of India and
Section 149 of the Income Tax Aci, 196) and consequently sef aside the
impugned Order Df SO038024 bearing No. ON & Neatice No.
TTEAIAS TIF TAS AROS 2- 20848 TOG IG8998 1} and the neafice Of 30-03-2024
beating DIN & Notice No. ITRAVAST/S148 1/S023-2084/ 08887082219) UN.

148 of the Income Tax Act, 1951.

IA NOs 1 OF 2088

Fetiion under Section 1&7 CPC is fled praying that in the
orcumsiances stated in the affidavit fled in support of the wrt petition, the
High Gourt may be pieased to stay the operation of the Order IN 308-9024
bearing No. DIN & Notice No. ITRALAST IP TAS A/2023-2024/71 SESH8908( 4} ane
the consequential nolice ODL 30-02-2024 bearing DIN & Notice No.
RAIAS TS 148 T20SS-2084/ 1 DSSS TOSZ ET) Us, 148 of the Income Taw Act
TQS), pending disposal of WOP No. 15458 of 2024, on the Me of the High

PPR ces x
CeGre,

The peftion caming on for hearing, upon perusing fhe Petdion and the
afidavil fed in support thereof and the e@arier arder af the High Court dated,
S8.06.2024, 1S 07 2024, 29.07 2024 O85 08. 2084 & 12.08 20edmade herein
and upon Rearing the arguments of Sn Marr Venkata Ramana Advocate for
the Petioner and Sd Vuhay K Punne, Senter Standing Gounsel for Income

Yax for ihe Respondents.

WRIT PETITION NO: 13460 OF 2024

Sehwean:

Satyanarayana Reddy Munnangi, 1-7-A, Kondiparru, FPamarru, Kristine
District-S217157, Andhra Pradesh

Fatitioner
AND
*. The Assesament Unit, incore-fax Department, National Faceless
Assessment Centre, Room No. 4011 £-Ramp, Jawaharlal Nehru
stadium, New Defhi-110 008.

=. The incorne-tax Officer, Ward-1, Gudiwada, Ooo Bhaskar Talkies
Gudivada-52 1301, Krishna District,
3. The Principal Chief Camrnissioner of incame-Tax, Andhra Pradesh &

Telangana Region, Room No. 982, 8° Floor, B-Block, | T Towers,
7023 AC Guards, Hyderabad-5O0 O04, Telangana.
4. Union of india, rep by ifs Principal Secretary, Government of India,
Ministry of Finance, 3° Floor, Jeevan Deep Buliding, Sansad Marg,
New Delhi? 10 O01.

Respondents

Patition under Anicie 226 of the Constitution of India is fled praying that
in the circumslances stated in the affidavit Ned therewith, Ihe High Court may
be pleased to issue Whit of Mandamus or any other anpropriate Witt or Order
or Direction declaring fhe impugned Assessment Order vice Na.
ITBAIASTISM A? /20S3-24/7081 80452001) dated O1.09.2084 passed by 1°
respondent as best judgment under section 147 read with Sectian 1448 of
Act, 1951 as arbitrary, null and void, 'egal, bad in law, violative of the
principles of natural justice and contrary fo the orovisions of the Act, 1964
without jurisdiction, apart fram being violative of Articles 14, 19{1}g) and 285
of the Constitution of India and consequently set-aside/quash the Assessment
Order dated 01.05.2024 for the Assessmant Year 2016-17.

IA NO: 7 OF 2024

Retifign under Section TO) CPC is Ned graying thet in the
circurmpiances slated in fhe affidavit led in support of ihe writ pelition, the
High Courf may be pleased fo order slay af ail further proceedings for
Rs.29,G6 068/- including any recovery, oursuant to the demand notice under
Section TSO issued by the respondent pursuant to Section 147 read with
f the Act, 190° for the Assessment Year 2016-17, panding

Wsposal of WHR No. 1 a4860 of 2064. on the fle of the Nigh Court.
TRe peitian coming on for hearing, upon oerusing the Pelion and the
i SupgOrt thereat and the earlier order of the High Court dated,
28.08 2024, 12.0F 2024. 28.07 2088 O5.08. 2024 & 12.08 2084made herein
and upon hesnng the arqumenis of Sn. Sanieeva Raa Advocate for the
Petiiioner and Sn Viihay KR Punna, Senter Standing Counsel for Income Tex

for the Respondents,

WP RG: (S605 OF 2024
Bohweean:

Mi Sravanarima, Wo M Navaneeswara Redry, aged 38 yrs, D.No-~/ 145,

Sakkeer Rall, Sankaranuram, Kadapa, Andhra Pradesh - 579002.

AND

\. Unian of india, rem. by Hs Secretary, Finance Deparment, New Gelhi.

s. The Princinal Chief GComrmussioner of income Tax, Andhra Pradesh and
Telangana, Hyderabad Room No.922, 9" Floor, 8 Block, LT. Towers,
fO.2-3 AC Guards, Hyderabad - 800 004, Telangana.

3. The income Tax Offieer ~ Ward 1, Sedana O NovY-S47-28, Simhanur
Catony, Near RTG Sus stand, Kadaos, Andhra Pradesh - S20020.

& Faceless Assessing Officer, National Faceless Assessment Centre,
income Tax Departnent, New Delhi.

Se a a Ras nondants

ESS

Petition under Article 228 of the Constitution of India is fled praying that

in the cinsumstanoes stated in the affidavit fled therewith, the High Court may
be pleased {o issue a Writ of Mandamus or any other aporooriate Writ, Order
or Direction, declaring.
a, the Order issued under Sec. 1484 {d) of the Income Tax Act, 1464,
dafed 22.03.2024. bearing DIN and Notice No. ITBAIAST/FM4SAlg0o3-
24/108320 168911), by the 3° Respondent, for the Assessment Year 2017-18
and

. the Notice passed under Sec. 148of the Incame Tax Act, 1981, dated
22O3 2084, bearing OIN and Notice No. fPBAJAST/S148 1/9023.
24/1 OH3Z0 199111), by the 3° pepo for the Assessment Year 2017- 16,
as aritirary, iNegal, bad in law, void-ab-initie, violative of {he principles of

natural justics, apart from being violative af Articles 14 and 288 of the

Yar Act,

Gonstfution of india and contrary to Section 1484 of the Income

1967, and consequently set aside the same in the interests of justice.

IA NO: 1 OF 2024

Petition under Section 1517 CPC is filed praying that in the
circumstances stated In the affidavi fled in support of the writ petition, the
High Court may be pleased to siay all funther proceedings, Including any
recovery, pursuant fo the notice issued under Geo. 148 of fhe Incorne Taw Act,
196), dated M.04 2024. pearing DIN and Nofice No. ITSAVAST/SMN48 1/e028-
24/1083201901(1}, by the 3° Respondent, for the Assessment Year 2017 -18,
oending dispasal of WP 13606 of 2024. on the fie of the High Court.

The petition coring on for hearing, upon perusing the Petition and the
affidavit filed in support thereof and the order of the Nigh Court order dated
t2.07 2084 made in LANot of 2084 and the order dated 36.07.2024
05.08. 4024 & Is.08.f0e4made herein upon hearing the arguments of
ar R.S Naveen Advocate for the Petitioner, DEPUTY SOLICITOR GENERAL

rsa

POR Respondent No.t and of Sn Wihay K. Runna, Standing Counsel! for ihe
FR

Rasponcdant Nos 2 & 3.
WP NO: 13828 OF 2038

Bahvesn:
sim. Lakshit Reddy Rotapatl, 26-20-12, Swamy Street, Gandhi Nagar

NTR Oigtict-S20009 Andhra Pracash,

ANOQ
t. The income Tax Officer Ward, Ware-ait), OR. Building, Floor Annex, M
GS Road, Vieyawadea-20002, NTR Olstrict.
s. The Poincinal Chief Commissinner of Income-fax, Andhra Pradesh and
Telangana Region, Room Nod23, 9° Floor, B-Rlock, | T Towers, 1623
AS Guards, Nyderabad-500 004. ee
3. The Union of India, rep. by hs Principal Secretary, Government of India
Ministry of Finance, 3"Floor, Jeevan Deep Building, SansadMarg, New
Calhe PT TQ004 |
Respardants
Fatition under Acicla 228 of the Canstitution of India is fled graying that
in {he circumstances sisted in ihe afidawi Hed therewith, the High Court may
be pleased to pleased to issue Writ of Mandamus or any ofher appropriate
Wri oor Order or Direction declaring the immougned order vide No.
TRBAIAS TF 8A 2023-24) 0839248180} dated 25.038 2024 passed by the
3° resnondent, order under Section T4SAic) of the Act, 1967 as arbitrary, null
and void, egal, bad In law, unreasonabieness, violative of the princinies of
naturel fuaies and contrary in [he provisions of the Act 7867 without
juriadiction, agart frarn being wiolative of Articles 14, 19/1 }g) and 285 of the

Constitution of India and consequently sel-asice/quash the impugned Order

dated 25 OS. 2068 for the Assessment Year SOP Ps 18.

LANG. OF 2024

Patiion under Section 157 of CPC is fled graying that in the
circumstances stated in the affidavit fled in support of the writ petition, the
High Court may be pleased fo order stay of all further proceedings inchuchneg
any meovery, pursuant to the dernand notice issued by the respondent
pursuant fo Section 148 af ihe Act, 1957 for the Assessment Year 2O17-18,

Pending disposal of WP No. 12824 of 2024, on the file of the High Court,

The petition coming on for hearing, upon perusing the Peliian and the
aliidayit fed in support thereof and the order of the High Court order dated
12.07.2024 made in LA.No.1 of 2084 and Order dated 29.07 2084 05.08 209
& 12.08. 2024macde herein and upon hearing the arquinents of Sri Sanieeva
Rao Advocate for the Petitioner, Sri Wiihay KR. Punna, Standing Counsel for the
Respondent Nos.7 & 3 and Deputy Solicitor General FOR Respondent No,

WP NO: 13629 OF 2024
Setween:
Mr Soloman Digviiay Kurnar Yerragudia, Aged 83 Years, Sio Yerraguella

Solomon Edward, Occupation- Teacher (Private Schaal}, Rio. 353-77,
aancharaiah Nagar, Qngole, Prakasam, Andhra Pradesh, india - Sa 300M
Paetfioner
AND
Y. Union of india, Ministry of Finance, North Black, New Delhi
Represented by its Secretary.

é, Principal Commissioner of Incorne Tax, Andhra Pradesh and Telangana
Aayaker Bhavan, Basheer Bagh, Hyderabad ~ Soog0¢
3. Income Tax Officer, Ward-1, incorne Tax Office, Roshan Plaza. Sth

Line, Ram Nagar, Qngole, Andhra Pradesh. 523007

4. The Assesament Unit, income Tax Department, National Faceless
Assessment Centre, Room No. 401, 2nd Floor, E-Ramp, Jawaharlal
Nehru Stadium, Delhi. 170003

iss

MS PNIdants

Fatition under Ariicie 226 of the Constitution of India is fled praying that

in the circumstances stated im the affidawl Ned therewith, the High Court may
be pleased io pleased fo issue an appropriate wrt, order, direction more
particularly one in the nature of a Writ of Mandamus declaring the (a) Notice
dated 20.03.2022 issued by the Respondent No. 3 under Section 148A(b) of
the Income Tax Act, 1881 (Act), (6) Order dated OF 04 2029 issued by the
Respondent No. 3 under Sention T4S8A-(d} of the Act, fc} Notice dated
O95 04 2082 u issued by the Respondent No, 3 under Section 148 of the Act

fd) Show Cause Notices dated O14

2Us4 issued by fhe Respondent No. <, (6)
Assessment Order dated 74.02.2024 passed by the Resoondent No. 4 under
Section T4/ chy i4¢ of the Act, G} Note of Demarn dated 14.02.2024 issued

hy the Respondent Ne. 4 under Section 196 of the Act, {ig} Notice dated
14 02 2026 issued " the Respondent No. 4 under Section 274 nw SP 1()d) of
the Act, (h) Notice for Penalty dated 14.02 2024 issued by the Respondent
No. ¢ under Section ef4 ray 2Pidiic), g) Show Cause Notices dated
02.04. 2064 iasuecd by ihe Respondent No. 4 uncer Section 2S 1UNb) of the

Act, G) Show Cause Notice dated 02.04.2024 issued by the Respondent No. ¢

under Section 2 ft (he} af the Act, (k}) Show Causs Notice daiad 02.04.2024
issued by the Respondent No. 4 under Section 27IF of the Act, G} Show
Causes Notice daisd 14.05 2024 issued by the Resnondent No. 4 under
Section ef IF of the Act. dn} Shaw Cause Notice dated 16.08.2024 Issued by
the Respondent No. 4 under Section 2/1(1 Ne) of the Act af the consequential
orocesdings as ilegal, bier without jurisdintian and contrary fo the

oravisions of ihe Incerne Tax Act, 188%

LANG OF 2028

Ratiion under Section TO) CRC is fed oraying that In the
circumstances staiced in the affidavii fled in support of Ihe writ petition, the

High Court may be pleased fo stay the operation of the Asseasament Order

ES?

dated 14.02.2024 passed by the Respondent No under Section 147 raw (44
rav T4468 of the Act and all the consequential proceed ngs, pending disnosal af
WP No. 13628 of 2024, on the file of fhe H High Cour

The petition coming on for hearing, upon perusing the Petition and the
afidavil filed in support thereof and the order of the High Court order dated
SOF 2028 made in LANo.) OF 2084 and order dated 29.07. 2004
05.08.2024 & 12.08. 2024made herein and upon hearing the arguments of
SrlHarsh Kumar Rasinen! Advocate for the Petitioner, Sd O Udaya Kumar,
Advocate for Respandent No.1 and Sri Viihay KR. Punna, Standing Counsel for
the Respondent Nos.2 to «.

WP NO: 13631 OF 2024
Between:
Mr Suman Prakash Seracg!, 43-11-25, Subbalakshmi Nagar Vskn,

Visakhanainam, Andhra Pradesh -- S001,
.Pettioner
AND

1. Union of india, rep., by fis Secretary, Finance Department, New Delhi.

The Principal Chief Coramissioner of income Tax, Andhra Pradesh and
Telangana, Hyderabad, Room No.92¢, 9° Floor, EY Block, LT Towers,
{O.2-3, AC Guards, Hyderabad - 800 Q04, Telangana.

3. The income Tax Officer, Offices of the Assistant Commissioner of
income Tax DCITACIT, Circle 2/1}, VOP income Tax Office, Infinity
Towers, Sankaramatam Road, Visakhapatnam, Andhra Pradesh
S800 TE.

4, Faceless Assessing Officer, National Faceless Assessment Centre,

income Tax Department, New Qelh

_.Ressondents
Patition under Article 226 of the Constitution of India is fled praying that

in the. cirournstances stated in the affidavit Med therewith, the High Court may

s pleased fo issue a Wii of Mandamus or any other aporoorate

he
me
2,
as
hs
we
Ss
oh.
er.
xy
3

Wil, Order or Direction, declaring.

athe Order passed under Sec. T45Aic) of the Incame Tax Act, 1961, dated
28.03.2065, beating DIN and Natice No. [TBAYASTIF N48 A/2022-
by the 3° Respondent, for the Assessment Year

Aya ge er
SOU8-80,

gthe molice sued under Sec. 148 of the Income Tax Act, T9681, dated
28.03.2088, Searing QIN and Nafice No. fTRAYASTYONAS 1/2088-~

23/108147F 239721}, by 3° Respondent, for the Assessrnant Year 2019-30, and
call the consequential graeeedings inifafed/Orders pagsad by fhe
Respondents, including gassing of the Assessment Order sassed U/s 147 RAy

&
i448 of the Income Tex Aci. 1967 on 18.03. 2024 bearing OIN No.
ITBAIAS TIS! 47/202 3-S4 5 06290400711) as arbitrary, ligaal, bad in law, yoid-

meee

ab-iniio, wolative of the princities of natural justine, apart from being violative
of Aricles 74 gnc 265 of the Constitution of india and contrary to Section

484 of the Income Tax Act, 1961, and consequently set aside the same in

LANG. 7 OF 2088

Petition under Section TST CPO is Ned praying thet in the

crcumsiannes siated in the affidavit fled in support of the writ petition, the
Nigh Court may be pleased fo stay ai) further proceedings, including any
recovery, pursuant! fo the nolios issued under Sec. 146 of the Income Tax Act,
TS1, dated 28.09.2028, bearing DIN and Notice NoITEAIAST/S148 1/2023-
S8NOS 147 SSF 81), by the &° Respondent, for the Assessment Year 2019-30,

mending disposal of WR No. 13021 of 4024, on the fie of the High Court,

1So

The petition coming on for hearing, upon perusing the Petition and the
affidavit Sled in suppart thersof and the order of the High Court order dated
12.07 2024 made in LA.No.1 of 2024 and order dated 29.07 2094 05,08. 2024
& 12.08. 2024made herein and upon hearing the arguments of Sri Vivek
Chandra Sekhar S Advocate for the Petitioner, Deputy Solicitor General for
Respondent No.t and Sri Vilhay K. Punna, Standing Counsel for the
Respondent Nos.2 fo 4.

WP NO: 19745 OF 2024
Between:
Mis Spartek Ceramics India Limited, Regd. ON Narsingapuram Mitte Palen
Mandragin Taluk, Chittoor, Andhra Pradesh-817 102. Rep. by ite Authorized
Signatory, Sr. T Mani
. Petitioner
AND
1. The Union of india, Reoresented by its Secretary (Revenue), Ministry of

Finanos, Department of Revenue North Block, New Oeihl - 110004

Pod

. The Principal Chief Commissioner of income Tax, National E-
Assessment Centre, income Tax Department, Delhi, 2°" Floor, E-Ramp,
Jawaharial Nehru Stadium, Delhi - 170 008

3. The Assistant Commissioner of Income Tax, Circle 1(4}, Tirupati.

4. The Addtionaloint/Depuly/Assisiant Commissioner of Income Tax,
National Faosless/E-Assessment Cantre, Delhi, iIncarne Tax
Department, Delhi, 2° Floor, E-Ramp, Jawaharlal Nehru Stadium,
Delhi? 10003.

S. Assessment Unit, incorne Tax Qenartment

._ Respondents
Faition under Article 226 of the Constitution of India is ed oraying that
in the circumstances stated in the affidavit fled therewith, the High Court may

be pleased fo pleased to issue a writ, order or direction more particularly ane

moths) oo mature =o Wit of Mandamus Notice Searing
ITRAVAS TIF 4840S CN V20se-235/1 OS05388320) dated OS.OS. 2029 under
Sechon 145.405) of the Incame Tax Act. 1807 GAct and the cansequent order
gearing TEAVASTIF/T488/2086- 20/1 G5 TS4 17084) dated 29.03. 2083 passed
under Section TSA) of the TTA and the subsequent notice under Section
{45 of the ITA dated 29.02.2022 and thereafter passing the consequential
sseassment Order wee DIN. No. ITBAIAS TSM €?/S023- 2406 3080Re 7 1)

(mipugried Order} under Section 147 read with Section 4468 of the [TA anc

"Opec,
fe
q oa

corisequently demanding an amount of Rs. 30,05. 920/ wde Demand Notice
vide DIN and Notice No- PPEALASTYSN S6/2022- SAN O8S08 0968511) dated
2iO38024 (Demand Netice}) and notices of nenally No,
PTEAIPN Lois FO AIS0 23-84 TOBSOS09S 1) dated 27.08 2024 (Penally Notices)
passed by the Sth Respondent as arbirary, Hegal, ane without power or
juriscigtion anc contrary fo fhe «Assessment of incame Escaping
Assessment Scheme, £022, Section 141A and Section 1448 of the ITA apart

frarn being violative of ihe fundamental righis guaranteed to me under Articies

i4. 72 and 21 of the Cansifution of india and consequently set aside the
same.

LANG. GE 2024

Petition under Secon To) CRC is fied praying
circumstances stated in the afidayit fled In suppert of the wr
Nigh Gourt may be pleased to stay the aperation of Notice bearing TBA
SAS TIF A GBA SCR VS022 238 AOS0S 2b8S2 CO} dated 08.03 20238 under Section
{48A(5) of the Incame Tay Act, 1967 Act) and the consequent ardar bearing

ITBAIAS TPS A/2022-25 NOSTSI17OS C1) dated 29.02.2023 passed under
Section T4S.4i0) of the IP A and the subsequent notice under Section 148 of
the ITA dafed 28.06.2023 and fthereafler passing the sonsequential
Assessment Order vide DIN, No. FPEAVAST AS Ady (2080-84 ADSSOB82 FET}
dated 21.08.2084 Cisyougned Order} under Sectian 47 read with Section

{44h of the (TA and consequently demanding an amount of Rs 8d 05 S80).

vide Dernand Notice vide DIN & Notice No: [TRA MASTS Sel S023-
4/7] O63080865(1) dated 21.08.6004 (Demand Notice') and nofice af penalty
No. ITBA IPNUS 2 7OA2083-24/ 108308005 1(1}) dated $4.09. 200. (Penalty

Notice') passed by the 5" Respondent, pending disposal of WP No. 18748 of

2024, on the fle of the Nigh Court.

The petition coming on for hearing, upon perusing the Petition and the
affidavit {led In support thereof and the order of the High Court order dated
12.07 2024 made in LA.No.1 of 2024 and order dated 29.07 2004 05.08 2084
& 12.08. 2024made herein and upon hearing the arguments of Sri Challa
Gunaranjan, Advocate for the Petitioner, Si Jupudi V K Yagnadutt (Central
Government Counsel}, for Respondent No.1 and Sri VWihay K Punna, Senior
Standing Counsel for Respondent Nos.2 fo 5.

WP NO: 13862 OF 2024
Between:
Dattatreya Abbina, S/o. Verranna Abbina, aged about 69 years, Rio. 12-268,

Allam Vari Street, Jangareddygudem, West Godavari $34447, Andhra
Pradesh PAN ASKPASSSEQ
...Pethoner
AND

1. The Union of india, Ministry of Finance Rep. by its Secretary, 188-8
North Block New Delhi. 170 007.

2. The income Tax Officer, Ward 1, Eluru, 2d-84-4/4.K RS Towers 8 R
Pet, Eluru Andhra Pradesh,

&. The Frincinal Commissioner of Incerne Tax -1, Incame Tax Office, IT
Office, infinity lowers, Sankaramatam Road. Vishakhapatnarn Andhra
Pradesh.

4, The National Faceless Assessment Centre, Income Tax Denartment
Ministry of Finanne Govt, of india, New Delhi.

Respondents

wed,
a
Sed

Satition under Aricie Se6 of the Ganstiution af india Is filed praying that
in the circumstances stated in the affidayid fled therewith, the High Court may
be ofgased to pleased to 1} issue a Wre, Order or Direction mare particularly ¥.
ore, in the nature of Wnt of Mancemus, declaring the order gasacd by the
Raspondent No. dated 04.04.2022 u/s. 148Aid) and Notice Issued by the

Respondent Nos under Section 146 of the Income Tax Act, 1981 also dated
O¢ G4 2022 as Niegal, arbitrary, bad in law, yok? ab insic, viclative of the
orincipies of natural justios and being violative of Ariicies 14,79 and 265 of the
Canstitution of incla and cansequently. fiSef aside the Greer dated
O¢ D4. 2082 ivs. TMSA(d} anc Notice issued by the Respondent No.2 under
ection 148 of the Incame Tax Act, 1804 dated 04.04.2028 calling for the
return of incame of the Petitioner for AY 2015-18 and any consequent

oroceecings as lacking in jurisdiction.

LANG OF 2024

Patiion under Section 157 CFC is fled praying that in the
circumstances stated in ihe affidavi fed in support of the writ gedition, the
High Court may be oleased fo efay the rscavery of dernand pursuant to the
Assessment Order passed by fhe Incame Tax Department under Section i4
rw Section t44 and Section 1448 of the Income Tax Act, 1968) dated
ST12.2023 fer Assessment Year 2075-16 and direct the Depariment to sot
fake any coercive steps for recovery of demand, pending disposal of

WP No TS86e of 2024, an the file af the High Court,

The petition coming on for hearing, upon perusing fhe Petition and the
affidavit fied in support thereof and the arder of the Nigh Court order dated
42.07 2024 made in LAN of 8024 and order dated 26.07 20es 08. D8 2084

& 12.08 2084made herein and upon hearing the arguments of SrLF Pavan

Kumar Rao, Advecate for the Petitioner, Deputy Solleiter General, for

Respondent No.l and Sri Vihay K Punna, Senior Sanding Counsel for
Respondent Nos 2 to 4

WP NO: 13893 OF 2024

Between:

Narendra Kumar Madala, S/o. Mr. Madhusudhana Rac Madala, aged 55
years, Oct: Private Employee, Rio, 84-18/3-SC, 1° Lane, Sivapuram CeHonyy,
Vyshnavi Nilayam, Vijayawada - §20 010, Andhra Pradesh
. Pattionarns
AND
1. The Assistant Commissioner of Income Tax, Circle - 2(4), Vilayawada,
GR Building, 1° Floar Annex, MG Road, Viayawada - 520 0023, Andhra
Pradesh
2. The Principal Commissioner of Income Tax, Viaywacia C R Building, 18
Floor Annex, MG Road, Vilayawada - 520 002, Andhra Pradesh

Assessment Unit, Income Tax Degariment, National e-Assessment
Center, New Delhi, Room No.401, 2 Floor, E-Ramp, Jawaharlal Nehru
Stadium, New Delhi - 7710 O88
.. Respondent's
Petition under Ariiche 226 of fhe Constitution of india is ed praying that
in the circumelances stated in the affidavit Med therewith, the High Court may
be pleased to pleased to issue a Writ of Mandamus or any other appropriate
Wirt, Order or Direction, declaring thatthe order passed u/s 148A(d) of the
Incame Tax Act, 1861, dated 15.04.2024, bearing DIN and Notice Ne..
ITBAVAS TFA 4841 2024-257 106411048411), by the 1° Respondent, for the
Assessment Year 2020 - 21 the notice issued u's 146 of the Income Tay Act,
Teot, dated 18.04 2024, bearing ON and Notice Na..
ITBAYAST/G/148 1/2024- 25/1084110512(1}, by the 1° Respondent, for the
Assessment Year 2020 - 21 as arbitrary, legal, bad in law, vold-ab-initio,
violative of fhe principles of natural justice apart from being violative of Articles
14, TS(1 Ng) and 265 of the Constitution of India AND Sec. 14854. of the Income

194

Tax Act, 1961, and consequently set aside the same in the interests of lustios,

iA No OF 2084

Petition under Section To? CPO is Hed praying that in the
eycumstanaes stated in the affidavit led In support of the wrif petition, the
High Court may be oleased fo stay all further proceedings, "including any
recovery, Pursuant fo te notice iasued u/s 148 of the Income Tay Act, 88S
dated 19.04 2024 beering DIN and Notice No liTBAVAST/S448 1/2024-
8/0881 1G5720), by the 1 Respondent, for the Assessment Year 2020 ~

2}, pending disposal of WP No 13683 of 2084, on the file of the High Court.

The pelfion coming on for hearing, ugon perusing fhe Petiien and the
affidavit fied In support thereef and the order of fhe High Court order dated
12.0F 20848 made in LANo.? of 2084 and order dated 20.07 2084 05.08 Sood

& 12.068 2024made herein and ugan hearing fhe argurnenis of SrLAV_ASiva
Marikeya, Advocate far ihe Peitioner and Sn Vinay KO Punna, Senior

Sanding Counsel for Respondents.

WP.NO: 13924 OF 2024

Sohveen:

Venkata Sal Krishna Madd, Sfo. Mr. M Rurnne Rao, aged 53 years, Osc
Frivaie Employee, Bro, 2-14-68, Sf Vana Durga Resifancy Fiat no. S-1,
Kaleawara Rao Road, Vuayawada - 820 002, Andhra Pradesh
. Pationan's
AND
t. The Assistant Commissioner Of income Tax, circle ~ 201), Vieyawada,
CG R Building, 1 Floor Annex, kG Road, Viiayawada - 520 002, Andhra

The Principal Cormmiasianer of income Tax, , Viiaywada CR Bulding

4 Rioor Annex, MG Road, Viiayawada -~ 520 G02, Andhra Pradesh

HOS

isd

Assessment Unit, Incorne Tax Department, National e-Assessment
Center, New Delhi, Room No. 404.2nd Floor, &-Raimp, Jawaharial
Nehru Stadium, New Delhi - 170 G03.

-_ a
Peition under Ariicile 228 of the Canstitution of India is fled praying tha
in the circumstances stated In the affidavit fled therewith, the High Court may
be pleased fo pleased to issue a Writ of Mandamus or any other appropriate
Wt, Order or Direction, declaring that

a. ihe order passed u/s 148Ac4} of the Income Tax Act, 1991, dated
19.04.2024. bearing DIN and Notice No. [TBASASTIF 1 48Aooes-
25/1064 10374(1}, by the 1° Respondent, for the Assessment Year 9020-23
ime natice issued u/s 148 of fhe Income Tax Act, 1961, dated 15.04 2024.

the 1° Respondent, for the Assessment Year 2 2020-21 as arbitrary, Negal, bad

in law, vole-ab-initin, violative of the principles of natural lustioe apart from

being viddative of Articias 74, 19(1}ig) and 255 of the Constitution of India anc
seo. 1434 of the Income Tax Act, 180%, and conmsequanily set askie the same
in the interesis of justica.

LA.No.1 OF 2024

Peltion under Section 151 OFC is fied praying that in the
circumstances stated in the afidavil filed in support of the wrt petition, fhe
High Caurl may be pleased to stay all further orooeedings, including any
recovery, pursuant to the notice issued u/s 146 of the Income Tax Act, 1961,
dated 15.04.2024 bearing DIN and Notice No. ITBAVAST/S48 V/2024-

25/1084 10389(1}, by the 1% Respondent, for the Assessment Year 2080 ~
271, Pending disposal of WP No. 18924 af 2024, on the fle of the High Cour,

The petition camming on for hearing, upon perusing the Petition and the
afidavit fled in support thereof and the order of the Nigh Court order dated

WO S024 mad LA Not of 2026 and order dated 29.07 2024 08.08 2024
& 12.08. 2024made herein and upon Aearing (he arguments of SrA VA Sive
Martkeya, Advocate for the Pelfioner and Sn Vilhay K Punnea, Senior
Standing Counsel for Respandents.

WR NO: To8e8 OF 2024

Hehweern:

Wir Bokkisam Venkalasiva, Sig. Ramanandham Bokkisam, aged 48 years,
Goo: Real Estate Business, Rfo. 40), Gowrishanker Sadan, Ramireddypet,
Seaside SSN Catiege Hastel, Narasaraoget, Guntur - Soe 804, Anchra

Pr eiionay's
AND

i. Assessment Unit, income Tax Depariment, National e-Assessiment
Center, New Qelhl, Room No.40t, 2° Floor, E-Ra ams, Jawaharlal Nehru
Sfacium, New Delhi - 170 O03.

<. The income Tax Officer, Ward 1, Narsaraonel, Income Tax Office, 12-0-
e2fA, 1 Floor, Prakash Nagar Narasaraopet - 822 801, Andhra
Pradesh.

3. The Princinal Chief Cornmmissioner of Income Tax, Andhra Pradesh and
Telangana, Hyderabad Room No.g22, & Floor, 'R' Block, LT Towers,
102-3, AC Guards Nyderabad ~ 500 004, Telangana.

Petition under Anidie 228 of the Conatilution of India is fled praying that
in the circumstances sited in the afidavil fled therewith, the High Gaurt may
he Sinased fo nieased fo Issue a Wt of Mandamus or any other appropriate
Writ Order or Direction, declaring that the order passed by the 1™
Respondent, us 147 rw Seo 1448 of the Incame Tex Act, 1981, datad
eee 2088, bearing DIN and Notice No. fTSALAST/SMN47/2083-
24/1 08Ge238e7 (1), for the Assessment Year 2016-1? as arbitrary, legal, bad

in law, volcha@b-indio, violative af the princigies of natural lustios, apart from

being violative of Ariicles 14,19¢1 ig) and 385 of the Constitution of India AND
aec 1484 of the income Tax Act, 1961, and to consequently set aside the
Sarre in the interests of justice.

LA.No.1 OF 2024

Petiion under Section 151 CPC is fled praying that in the
circumstances stated in the affidavit fled in support of the writ petition, the
High Court may be pleased fo stay ail further proceedings, including any
recavery, pursuant to the order passed by the 1" Respondent, us 147 rAv
Sec. 1445 of the Income Tax Act, 1964, dated 22.05.9024, bearing DIN and
Notice No. ITBAVASTISM47/2023-245 08382238271), for the Assessment
Year 2016 ~ 17, pending disposal af WE No

S928 of 2024, on the Me of the
High Gourt.

The petition coming on for hearnng, upon osrusing the Petition and the
affidavit Aled in support thereat and the order of the Nigh Court order dated
12.07 2024 made in LA.No.1 of 2024 and order dated 28.07 2084 05.08 2084
& 12.08 4O24made herein and upon hearing the arguments of Sr. ANA Siva
Kartikeya, Advocate for the Petitioner and Sr Vilhay & Runnea, Senior

Standing Gaunsel for Respondents,

WRIT PETITION NO: 14728 OF 2024
Batwean:

Madugula Rrimary Agricullural Cooperative Society Limited, DR No. 246
Cfo.8 Venkata Ramanamurth, Gavara Sireel. M Koduru. V¥ Maduguia MDL.
Visakhapainam, 537027, Andhra Pradesh. Rep by is Authorized Signatory
Sora Eswara Rao

Petitioner
AND

{. The Union of india, Ministry of Finance, Rep. by iis Secretary, 198-8
North Block, New Dein ~ 710 007,
2. The income Tax Officer, Ward 3(5), Visakhanginam incame Tax Office,

Infinity Towers, Sankarartaiam Road, Visakhapatnam Andhra Pradesh

&. The Principal Gommissianer of incame Tas -1, incame Tax Office, fT
Office, infirety towers, Sankeramatam Road, Vishakhanpainam Andhra
Pracesh.

4. The National Faceless Assessment Centre, income Tax Denartment,

Ministry of Finance Gavi. of India, New Delhi.
Masponcdants

Paition under Articie 226 of the Conetitution of india is fled oraying that
wihe circumstances stated in the afidavil Hed therewith, the High Court may

@ eased fo

i. issue a Wri, Order or Direction more particularly. one, in {he nature of Wit
F Mandamus, declaring the order passed by the Respondent No.2? deter
af OS.2023 ufs. 148A) and Notice issued by the Respondent Noa? uncer
mection 148 of the Income Tax Act 1967 daied 27.03.2023 as Segal,
arbirary, bad in law, void ab initia, violative of the principles of natural justios

and being violative of Aricies 74. 19 and 285 of the Constitution of india an

CONSSCUENLY.

i. Set aside the Order dated 27.03.2023 u/s. 14R8A(d) and Notice issued by the
Respondent No.2 under Section 148 of the Income Tax Act, 1981 dated
o7 OS S025 calling far the return of income of the Patitioner for AY 2010-20

and any consequent proceedings as lacking in Jurisdiction.

IA NOs 1 OF 20848

Peition under Section TS1 GPC is fled praying that in. the

rouristances stated in the affidawt filed In support of the writ petition, the

High Court may be pleased to stay the recovery of demand pursuant {o the
Assessment Order passed by the Income Tax Department under Sectian 147
mw Section 144 and Section 1448 of the Income Tax Act 1981 dated
18.09.2084 for Assessment Year 2099-80 and direct ihe Oepartment fo not
take any coercive steps for recovery of demand, pending disposal of the Writ
Petition No. 14128 of 2024, an ihe fle of fhe Nigh Court,

The petition coming on for hearing, apon nerusing the Petitian and the
atidavit Hed in support thereof and the earlier order of the Nigh Court dated,
OOO 2026. 12.07 2024 08.08 2084 & ISOS. S02dmade herein and uoon
hearing the arguments of Sri. Polkampally Pavan Kumar Rao Advooate for the
Petitioner and Sri Vilhay K Punna, Senior Standing Counsel! for income Tax,

for Respondents.

WRIT PETITION NO: 14735 OF 2024

Setween:
Nathavaram Pacs Lid.. W188, Nathaveram Vilage, Nathavaram Mandal,
Anakapalli, 5571175, Andhra Pradesh, Rep by its Authorized Signatory G.
Adinarayana
Petitioner
AND
1. The Union of india, Ministry of Finance, Rep. by ts Secretary, 166-8
Narth Block, New Delhi - 710 001.
2. The income Tax Officer, Ward 2(8), Visakhapatnam income Tax Offos,
infinity Towers Sankaramatam Road, Visakhapatnam Andhra Pradesh

The Principal Cormmissioner of income Tax -j, Incarne Tax Office, IT
Office, Infinity lowers, Sankarametam Road, Vishakhapatnarn Andhra
Pradesh,

4. The National Facelass Assessment Centre, income Tax Department

Ministry of Finance Govt, of India, New Deih

200

Respondents

Petihon under Aricie 228 of the Constitution of india is filed praying tha
in the cirsumstances slated in the alidavil Ned therewith, the High Court may

be oeased to

i. Issue a Wet, Order ar Dinsction more particularly, one, in the nature of Writ
of Mandamus. declaring the order passed by the Respondent Nos dated
O2.04. 2028 u/s. 748Aid) and Notice Issued by the Respondent No.2 under
Section PSS of the income Tax Act, TSO? dated OS 04 2082 as liegal,
arbitrary, bad in law, void ab initio, Wolative of the principles of natural justice
and being violative of Anicies (4, 19 and $65 of the Constitution of Indie and

consequently,

H Set aside the Order dated 02 08 2082 u/s. T4BA(d} and Notices issued by the
Sespanden! No.s under Section 148 of the Incame Tax Act, 1981 dated
0.04. 202s calling for the return of Income of ihe Pefiioner for AY SO1B1S

and any consequent proceedings as lacking in jurisdiction.

iA NO: 7 OF 2024

Setition urier Section Toi CRO is fled praying that in the
cycumstances stated In the afidavil Ned In suopart af the writ petition, the
Nigh Court may be pleased fo stay the recovery of demand pursuant fo the
Agsessment Order passed by the Incorne Tax Deoariment under Section 147
ray Section T44 end Section 1445 of ihe Income Tax Act 7867 dated
28.04.2024 for Assessment Year 2018-19 and direct the Denparirment fo not
igke any coercive steos for recovery of demand, sending dismasal of the Writ
Petiion No. 74138 of 8024, an the fle of the High Court.

The setifian coming on for hearing, upon perusing the Pettion and the
afidaw! fled in suoport thereof and the earlier order of the High Coun dated,

20}

OO.O7 2024, 12.07 2024 05.08.2024 & 12.08. 2084made herein and upon
hearing the arguments of an.Polkampally Pavan Rumar Rae Advocate for the
Petitioner and Sri Vijhay K Punna, Senior Standing Counsel for Income Tax,
for Respondents.

WRIT PETITION NO: 14140 OF 2024

Between:

Madugula Primary Agricultural Cooperative Society Limited, OR No. 3-40
Cio.B Venkata Ramanamurth, Gavara Street, M Koduru, ¥ Maduguia MDL,
Visakhapainam, 837027, Andhra Pradesh. Rep by His Authorized Slanatary,
Sora Eswara Rao,

Petitioner
AND
4. The Union of india, am of Finance, Rep. by is Secretary, 166-8

North Binck, New Delhi - 770 007.

e@ The Income Tax Officer, Ward 2(5), Visakhansinam income Tax Office,
infinity Towers Sankaramatam Road, Visakhapatnam Andhra Pradesh

3. The Principal Commissioner of Incame Tax -1, Income Tax Offices, IT
Office, Infinity lowers, Sankararmatam Road, Vishakhagatnam Andhra
Fradesh.

& The National Faceless Assessment Centre, Income Tax Depaeriment
Ministry of Finance Gavi, of india, New Osihl.

Respondents

Petition under Aricie 225 of the Constitution of India is fled praying that
in {he circumstances stated in ihe affidavil fled therewith, the High Court may
be pleased to

|. Jasue a Writ, Order or Direction more particularly, one, in the nature of rk
oa. Mandamus, declaring the order passed by the Respondent No.2 dated
O2. OS 2022 u/s. T4540) and Notice issued by the Respondent No.2 under

Section 148 of the Income Tax Aci, 1967 daied Of.04 2022 as Hisgal,
arbitrary, bad in law, voided ab initia, violative of {he principies of natural justice
and being violative of Ariicies 14, 12 and 255 of the Consiiution of india and

Canpequeniy,

i. Set aside the Order dated 02.04. 2028 u's. T48Aiq)} and Notine isaued by the
Maspondent No.g under Section 148 of hs Income Yar Act, 1967 dated
OF. O4 2022 calling for the refurn of incame of fe Petitioner for AY 2018-18

and any cansequant omogedings as lacking in Kyisdiction.

iA NO: 7 OF 2024

Peifion under Section 751 CRC is fied graying that in fhe
ciraumstances stated in the affidavil Hed in supsoar of the writ petition, the
High Court may be pleased fo stay the recovery of demand pursuant fo the
Assessment Order gassed by the Incorne Tax Department under Section 147
raw Section Ud and Section 7448 of the Incame Tax Act, 1981 dated
S812. 2022 for Assessment Year 2078-19 and direct the Dspariment to not
fake any ooercive sters * for recovery of demand, pending disposal of the Writ
Settion No. t4?40 of 2024, on the fie of he High Coun.

The pefiion coming on for hearing, upon perusing fhe Petition and the
aticavil fied in support th thereof and the sanier order of the High Court dated,
O8.07 2024, T2077 2024 05.08. 2026 & T208 S02dmade herein and upon

£.

hearing the argurnenis of Sr.Polkampally Pavan Kumar Rao, Advocate for the

Fefioner and SnVilhay K Punna, Senior Standing Counsel for income Tax,

WRIT PETITION NO: 141428 OF 2084
Between:

The Srungavaram Primary Agriculture Cooperative Society, Gannaverarm
Vilage Y B Agrahararn Post, Nathavram Manctal, Visakhanainam, §37778,
Andhra Pradesh

Petitioner

. Tre Union of India, Ministry of Finance Rep. by its Secretary, 168-8
North Block, New Delhi - 110 007.

é. The income Tax Officer, Ward 1, Anakapalle Aayakar Shavan, Gandhi

i, Andhra Pradesh.

3. The Principal Commissioner of income Tax -1, Incore Tax Office, [T

Nagar Gandhinagaram, Anakane

eres

Office, Infinity towers, Sankaramatam Road, Vishakhagainam Andhra
Pradesh,
4. The National Faceless Assessment Centre, income Tax Depariment
Ministry of Finanog, Govt. of India, New Delhi
Respondents

Petition under Anicie 228 of the Constitution of India is fled praying that
in the circumstances stated in the affidavit fled herewith, the High Court may
be pleased to issue @ Wit, Order or Direchon more particularly, one, in the
nature of Writ of Mandamus, declaring the order passed by the Respondent
No. dated 02.04 2022 u/s. 148Aid} and Notice issued by the Respondent
No.g under Section 148 of the Incame Tax Act, 1991 dated 04.04 2022 as
legal, arbitrary, bed in law, vold ab initic, violative of the principles of natura!

justice and being violative of Articies 14, 19 and 255 of the Constitution of

india and consequently. Set aside the Order dated 02.04.2082 u/s. T48.Afc)
and Notice issued by ihe Respondent No. under Section 146 of the Income
Vax Act, 1967 dated 04.04.2082 calling for the return of Income of the
Petitioner for AY 2076-19 and any consequent sroceedings as lacking in

juriediction,

[a NO: 1 OF 2024

Pettion under Secon ¢51 CPC is fied graying thet in the
circumstances stated in the afidawi fied in support of the wrif petiicn, the

High Court may be pleased fo stay the recovery of demand pursuant to the

"te

saeusmen! Order passed by the Income Tax Denartment under Sectian 14%

ray Saction P44 and Section 1445 of ihe income Tax Act, 1987 dated
SEG. 2086 for Assessment Year 8018-79 and direct the Depariment to not
\ tens for recovery of demand, pending disposal of the Win
Ration No. 4142 af 8024, on the fle of the Nigh Cour.

teeter
i
ee
ee)
iy
ve
va:
3
to
ie
ws
2
ae
B

The pefilian coming on for hearing, upon perusing the Paltion and
afivavil Hed in sugpart thereof and {he earher order of the High Court dated.
Sb.OF 2088 Ob. 08 2084 & 12.06 20semade herein and upon hearing fhe
argumenis of SRUB.PAVAN KUMAR RAO Advocate for the Petitioner, Deputy
Solctor General for Respondent Nos.) & 4 and Sa Vilhay R.Punna, Standing

Counsel for Respandent Nos.2 & 3.

WP NO: 14808 OF 2024

Rehween:
Naveen Kumar Sureddl, Sfo. Sureddi Sree Rama Murthy aged about 44
years O.NO 55--1, New Karasa, N_ADD (PO) Vishakhapaeinarn Sac0a9,
Andhra Pradesh PAN B.AVPSS8odac.
Paettionar
AND

needy

The Union of India, Ministry of Finance, Ren. by fis Secretary, 166-8
North Block, New Delhi - 170 004.

2. The Income Tax Offcer, Ward 2), Vishakhapainam, iT Offos, Infindy
towers, Sankerametam Road Vishakhapainam, Andhra Pradesh,
S800 TS

nae
238

S. The Principal Commissioner of Income Tax, Income Tax Office. Ra}
Kamal Complex, Lakshmipuram, Main Re. Ashok Nagar, Guntur
Andhra Pradesh ~ §22007

4. The National Faceless Assessment Centre, income Tax Department
Ministry of Finance Govt, of India, New Delhi.

. . Respondents

Petition under Article 226 of the Constitution of India is filed praying that
in the circumstances stated in the afidavit fled therewith, the High Court may
be pleased fo pleased fo i issue a Wit, Order or Direction more particularly,
one, in the nature of VWrit of Mandamus, declaring the order passed by the
Respondent Nog dated 31.05.2025 u/s, i48Aic) and Notice issued by the
Respondent Nog under Section 148 of the Income Tax Act, 1961 dated
2) 03.2023 as egal, arblirary, bad in law, wold ab imific, violative of the
principles of natural justice and being vielative of Articles 14,19 and 265 of the
Gansifiufion of india and consequently, f. Set aside the Order dated
21.03.2023 us. 148Afc) and Notice issued by the Respondent No.2 under
Section 146 of the income Tax Act, 1961 dated 21.09.2023 calling for the
rstum of meame of the Petitioner for AY 2016-17 and any consequent

proceedings as lacking in jurisdiction

IA No. 1 OF 2024

Petition under Section 7$1 of CRC is filed praying that in the
ciourmsiances stated in the affidavit fied in support of the pefitien, the High
Court may be pleased fo stay the recavery of demand pursuant to the
Assessment Order passad by the Income Tax Department under Section 147
rw Section i44 and Section 1448 of the Income Tax Act, 1981 dated
28.05. 2024 for Assessment Year 2016-17 and diract the Department to not
fake any coercive siepe for recovery of demand, Pending disposal of WP No.
14508 of 2024, on the file of the Nigh Court.

SES

The petition coming on for hearing, upon perusing ihe Pelitian and the
affidavit "led In supoert thereof and the earlier arder of {he Nigh Court dated,
SO.O7 2024 made in LANo.t of 20¢¢ O8.08 2024 & 12.08 20¢dand upon
hearing the arguments of SREP.PBAVAN KUMAR RAO Advocate for the
Paettioner, Depuly Salicior General for Respondent Nos.? & 4 and Sri Vihay

K.Punna, Standing Counsel for Respondent Nos.2 & &.

WP NG: 14678 OF 2026

Seahween:
Vipparia Primary Agriculture Co-op Society Lid, Rep. ey. Venkata Samba Siva
Reddy, CEQ, D. No Y 105 Reddypalern, Vipparla Rampicherla Guntur S286 15,
Andhra Pradesh.
._ Peitioner
AND
{. income Tax Officer, Ward 1, Narsaradnel, Incame Tax Offoe 12-8-22/A,
{* Flonr Prakash Nagar, Prakash Nagar, Narsaraopet, Andhra Pradesh,
SaS8ot,
&. Br. Commissioner of Income Tax, Vaayawada, SVR Plaza, D.No. 40-6

48, Sidcthartha Public Schoo! Road, Moghalramuram, Vieyawada-

The Assessment Unit, income Tax Denarimeni, National Faceless

tad
eed
swage.

Assessment Cantre, Delhi, Ministry of Finance, Room No, 404, 2°"
Floor, E-Ramnp, Jawaharial Nehru Stadium, Delhk 110003.
. Raspondants

Pefiien under Article 268 of the Ganetiiution of india is fied praying thal
in The circum@tances stated in the affidavit fled therewith, ihe High Court may

be pleased fo issue a wri, arder or direction, more pariicularly one in ihe

au?

nature of Writ of Mandamus, declaring the Assessment Order di, 39.01.9024
passed by the 3° respandent wis 147 rw.s 144/144 of the Income-tax &ct for
AY. 2078-20 wide DIN Ne. ITBAJASTYSN ISP SOL3-24 (OSS SOT FSET),
sonsequent to the order passed uve T4BAid} of $8.05.8029 wide DIN Neo.
TBAASTIFA48AS 022-23/108 140R8562(1) and the notice u/s 148

eG.03.2025 vide DIN No. ITRAVAST/S/148 1/2002. S8/1051469085(1)

Prenat

issued by the JAOQ (1° respondent) instead of FAO (8° respondent}, aa void,
legal, and contrary fo the provisions of Income-fex Act and contrary fo the
Frincipies of Natural Justice

LA.No 4 OF 2024

Pettion under Sectian 757 CPC is filed praying that in the
crcumstances stated in the affidayil fled in suppart of the writ pefiion, the
Migh Gourt may be pleased fo stay afl further proc mesdings pursuant to the
Assessment Order di 29.01.2024 sassed by the 3° respondent us 147 rw
44/1448 of the income-fax Act for AY.2@01220 vide DIN
No TTBAVAST/SN 47 /2023-24.4 0802507 720}, cending disposal of
WP No. 14615 of 2024, on the file of the High Court,

Tre petition coming on for hearing, upon perusing the Peflion and the
afiidavid fied in support thereat and the earlier order of the High Court dated.
1O.07 2024 made in LA No.1 of 2024 and Order dated 29.07 2024 08.08 2024
& 12.06.2024made herein and upon hearing the arguments of Sr Dundu
Manmohan, Advocate for the Pettioner and SREP AVINAY BRUMAR for

respondents.

WP NO: 148676 OF 2024
Botween:

Mamignaraddy Deavarapall, S/o Rannreddy Devarapall, aged about 8s years,
Qce: Fanner, residing al 82-854 Reddoalern Vilage, Buchireddypalern (Mc),
Nellore Andhra Pradesh ~ S24 308,
.Petioner
AND

ny
3

4. Incarme Tax Officer, Ward 1, Nellore, 242.488 1% Floor, GT Road,
<. The Principal Chief Commissioner of income Tax AP and TS, 10
rigor, -Block, IT. Towers, 1-2-3, A.C. Guards, Nycderabad-Sad00d,

mii, Incorne Tax Department, National Fanelas

tat
ae:
we
6h
tein,
sc
ies,
Le
wb
a
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a
4

Assessment Centre, Delhi, Ministry of Finances, Roorn No. 404, 2°

Fioor, E-Rame, Jawahanal Nehru Stadium, Delhi-T 10003

jer or direction, more partiouiarly one in the
nature of Writ of Mandamus, declaring the Assessment Order dt. 31.04 Bosh
maesed by the ora respondent u/s 247 rave T44/1448 of the income-tay Act
for AY 2075-16 vide DIN No. ITRATAST/S/147/2023-24/10809 1988401),
consequent to the onder passed u/s T48Aid) di. OF O4 8022? vide DIN Ne.
PTEAIRS TIP ABA R062 23/1082 007 7S9C) and the nofice us 148

AVASTISNAS 2028-23) 104S8 TAP 1),

gk
tn
fe
ed
oe
oe

a OY G4 2028 vide
issued by the JAG 1° respondent) Instead of PAO " respondent), ag void,
legal, and confrary to fhe pravisions of Income-lax Act and contrary to the

Princigies of Natural Justices,

LAAT OF 2024

Petition under Section 757 CRC is fied praying that in the

croaumstances aiaicd in ihe afidavi fied in asumport of the writ petition, the

2Q8

Nigh Court may be pleased fo stay all further proceedings pursuant fo the
Assessment Order di. 31.01.2024 passed by the 3" respondent ws 147 rw
T4/144adB oof the Incometax Act for AY. 3015-16 vide ON

No. PPBAIAS TAS/ AP 2089-244 0609 1 OS8840 1), pending disoasal of
WP No. 14616 of 2084, on the file of the High Court,

The petition coming on for hearing, upon perusing the Petition and the
affidavit fled in support thereof and the earlier order of the High Court dated.
12.07 2024 made in LA.Ns.1 of 2084 and Order dated 29.07 2094 05.08 2094
& 12.06.2024made herein and upon hearing the arguments of SA Bundy
Manmohan, Advocate for the Pefitioner and SREP \WINAY KUMAR for

respondents.

WP NO: 14647 OF 2024
Hehween:

oh,

Vipparla Primary Agriculture Co-op Society Lid, Rep. By. Venkata Samba Siva
Reddy, CEO, O No ? 105 Reddynalem, WioparlaRompicherla Guntur S2s615
Andhra Pradesh.

AND
1. Incame Tax Officer, Ward 1, Narsaraapet, Incame Tax Offices, 12-2-
éai&, Ist Floor Prakash Nagay, Prakash Nagar, Narsaragpet, Andhra
Pradesh, 528807.

2. Pr. Comrassioner of Income Tax, Vilayawade, SVR Plaza, D.No. 40-6
15, Siddhartha Public Schoo! Road, Moghalrajguram, Viayawada-
S20010

. The Assessment Unit, Incame Tax Qepariment, National Faceless

Led

Assessment Centre, Delhi, Ministry of Finance, Roars No. 401, 2°
Rigor, E-Rarnp, Jawaharlal Nehru Stadium, Oath 1 1a06s.
_ ReSHondens

met
rm
Nera

Petition under Adicle £26 of the Constitution of India is fled praying that
iy fhe circumstanoes slated in the affidavit fled therewith, fhe High Court may
be pleased to issue a wri. order or direction, more particularly one in the
nature of Writ of Mandamus, declaring ths Assassment Order df. 80.07 2084
passed by the 3° respondent u's 147 rwig 1441448 of the Income-tax Act for
AY. 209879 vide ON No. ITBAIAS TSO 47 /2083-249 08028299700),
consequent fo the order passed wwe T4880) ah OF .O4 2022 vide DIN No.
PTBALAS TIF AR Are 022-23) 1088008921) and the notice ut

aLO7 O46 20898 vide [ITRAVAST/S/T48 12022. 23/104 28020941 1), issued by the
JAO * reapondent) instead of FAO 6° * respondent), as vole, Hisgal, and
contrary lo the provisions of Incoie-tax Act and contrary to the Principles of
Natural Juste

VA.NG.T OF 2024

Setinn under Section TO) CPO is fled praying thet in the
Woavid Ned in support of the wri petition, the

High Court may be pleased to sfay all further prac "eedings sursuant ta the

Sf Shek cad

Assessment Order dt 30.01.2084 sasesd by the 3° respondent ule 147 riw.s

Wash af the incometes Act for AY. SOIR-3S vide CHN

NO TBALAS TQ 47/20 23-24 1 ONO ZS OS FI a Penang cigposal of

The pelifion caming on for hearing, upon perusing fhe Pstition and the
affidavit fled in support {hereof and the earher order of fhe Nigh Court dated.
We. OF 2024 made in LA.No tt of 2084 and Order dated 28.07 2084 05.08 2084
& 12.08.6024made herein and umon hearing the arguments of Sri Dundy
Mamrnohan, Advocate for the Peliioner and SREP.VINAY RUMAR for

ire,

respondents.

WE NO? 146295 OF 2024

Between:

Ramanareddy Deveranati, Slo Ramireddy Devarapal, aged about 89 years,
Oca: Farmer, residing at # 3-954 Reddpaiem Vi lage, Buchireddypaiem (Ma),
Nellore Andhra Pradesh - 824305

Petitioner

AND
1. Insome Tax Officer, Ward 1, Nellore, 24-2498 1 Floor, GT Road.
Nellore, Andhra Pradesh, 8240014.
=. The Principal Chief Commissioner of Incame Tax, AP &TS, 10° Floor,
C-Block, LT. Towers, 10-23, AC. Guards, Nyderabad-Soddds,
3. The Assessment Unit, Income Tax Department, National Faceless

Assesement Cantre, Delhi, Ministry of Finance, Room No. 401, 2°
Fiogr, E-~Ramap, Jawaharlal Nehru Stadium, Delhi-110003.
Respondents
Paiition under Article 226 of the Constitution of India is fled praying that
in the circumstances stated in ihe affidavil fled therewith, the High Court may
be pleased {fo issue a wri, order or direction, more particularly one in the
nature of Wirt of Mandamus, declaring the Assessment Order dt. 04.1 2024
passed by the 3° respondent u/s 147 rw.s 144/144B of the Income-tax Act for
AY. 2016-17 vide DIN No. [TBAVAST/SM47/S023-24/ 105938587 30% 4},
consequent to the order passed u/s T45Afc} dt. 28.02 2089 vide DIN No.
ITBAIASTIFMASA2022-S3N 0802281950} and the notice u/g 146
G.e8.02. 2023 vice DIN No. ITRASASTYSM48 1/2082-23/1 05023 1884.4),
issued by the JAO (1° respondent) instead of FAO (3" respondent), as void,
egal, and contrary fo the provisions of Incame-tax Act and contrary to fhe

Principles of Natural Justice.

LA.No.1 OF 2024

Petition unier Section 147 CRO ig fisd graying that in Une clroumatances
BN

stated in the grounds fled in su

part af fhe petiion, ise High Court may be
oleased io stay all further proceedings pursuant fo the Assessment Order
.

% ore SRT 6, « #8 RE . - e ke,
sagsed by the 3" respondent uis 147 mwa 1444/4448 of the

Phe geftion coming oan for hearing, upan perusing the Petition and the
atiaawl fled i suppert thereof and the earlier order of the High Court dated.
{2.07 2084 made in LA.No.? of 024 and Order dated 25.07 2024 O58 08 2004
& 12.908. 208émade herein and upan Rearing the arguments of Sri Dundu
Manmohan, Advocate far the Feltiener and SRIPVINAY KUMAR for

WP NG: {4793 OF 2028
Rehvean:

Sr Satyararayanaieting, Sic. Sr Subbayyabeting, aged about 89 years,

Socupation Agriculure, T Narasanuram, West Godavari - 894487,
Patvioner
AND
. The income Tay Officer, Wards, @S-Bd-G/4 KR S Powers, & ROS
Elung - 834002.
=. Assessment Link, Natonal Faceless Asseasment Cantre, Income Tay

vids,

#
%,

Department, Ministry of Finance Room No. 4041, 2" Floor, E-Ramp,
Jawaharlal Nehru Stadium, Delhi? 710 009,
Respondents
Metiiion under Adicie 226 of the Constitution of india ig fied praying thal
in the cireumsiances siafed in the affidavit filed therewith, the High Court may
be pleaser! fo pass an order or direction, especially one in the nature of WAIT
OF MANDAMUS fhokling that the notice dated O4.04.2022 issued by 1°

ais

Respondent under section 48 of the Act with CIN and Notice
No ITBAIAST/Si148 12022-2341 04247727001) and the assessment order
passed by 1ST Respondent us. 147 rwig 14g of the Act, dh 27.03.2024 wit
DIN & Order No ITBAVAST/S/147/8025-24/1 06350022219) for the Ay 201s 16,
as being without jurisdiction, arbitrary, Hegal, bad in law. void ab indo, anart
fram being violative of provisions of section 148A AND section 149 of the Act
and also contrary to the clroular issued by CBOT and provisions of section
{SiA of the Act, and consequently set aside the notice under section 145
dated 04.04.2022 and the assesament order passed by 1ST Respandent u/s.
14f paws ida oof the Act di27.038.2084 with DIN ANO Order No
ITBAIAS VSM 47/2023-24 108550022201) for the Ay. 2015-18 and all
consequential proceedings pursuant thereto.

LANoT OF 2024

Patiion under Section 187 CRC is filed preying that in the
Groumstances stated in the grounds fled in support of the petition, the
Nigh Court may be pleased to stay all further preceedings, pursuant to the
order passed by 1" Respondent us. 147 raves 144 of the Act, di 27.03. 2024
min DIN & Order NovTBAVASTISN47/208o- 24/1 0838002221 1)} for the
Ay.2075-16, Pending disposal of WP No. 14749 of 2024, an the file of the
High Court.

The petiiion coming on for hearing, upon perusing the Petition and the
afiidavit fled in support thereof and the earlier order of the High Court dated,
12.07 2024 made in LAN. of 2086 and Order dated 24.07 2024 05.08 2024
& 12.08.2024made herein and upon hearing the arguments of Sri V Raghu
Ram, Advocate far the Petitioner,

WP NO-14785 OF 2024
Saftween:

Nagavall Surananenl, S/o. S.Maruthi Prasad, Aged about 44 years, Rig. O-3,
YO16-G0, Nelanda Enclave, Navodaya Colony, Moghelralapuram,
Visyawada, Krishna District - 822 002, Andhra Pradesh.

AND

1. Assessm

ent Und, Nafionel Faceless Assessment Centre, income

Jax Qenariment, Ministry of Finance, Room No401, 2 Boor, &-
Ramo, Jawaharial Nehru Stadium, Oelhi- 170 005.
The fneome Tax Officer, Ward - 2(33, C.R Building, 1 Floor,

MG. Road, Vlayawada - S20 O02, Andhra Pradesh State.

.. Respondents

Patifion under Arichs £26 of the Constitution of india is led praying that
in the circumstances stated in ihe affidavit ed therewith, the Nigh Court may
be pleased Io pleased to issue a Writ or order or direction, more preferably |
the nature of Writ of Mandamus, holding the order passed by the 3°
respondent derein under Sec l€8Atc) of the Income Tax Act, dated
24.03.2020 with DIN Notice Na lTBAvAS TP 48Ae022- 235 O81 2o8888C1 Yor
fhe FY. S01S-18 relevant io the Assessment Year 2016-1
arivvary, bad In Law anc wolation of Princioles of Natural Justice apart from
being violative of Provisions of SealasA and 149 of the Act also contrary to
fhe Circular issued by CROP and provisiona of SeciStA of the Act

conssquenily set aside the Same.

LANe.t OF 2028

Ratiion under Section TS? of CRC is fied praying that in the
oroumstances stated in the affciavit filed in sugpert of the pelition, the High
court miey be oleased fo Suspend the Operation of the Order dated:
2d O38 2083 with DIN Noties No ITRAVAST/FIT48Ale028- 20/1051 2885860) for
the FY. 2015-18 relevant to the Asseasment Year 2016-17 paased by the ¢°

respondent, Pending diaposal of WP Na. 14789 of 2024, on the fle of the
High Court,

The petition coming on for hearing, upon perusing the Peliion and the
afidavil fled in support thereof and the earlier order of the Hi igh Gourt dated,
18.07 2024 made in LA No.1 of 2024 and Order dated 99.07 2084 05.08.2609

& 172.08. 202¢4made herein and upon Rearing the arguments of SrVRaghy

hans

cam, Advocate for the Petitioner and Sri \Vijhay K.Punna, Senier Standing

£4

Goursal for Raspondents.

WP NO: 14792 OF 2024
Setwean:

Makam Seshavall, S/o. Makam Narasimhaiah, Occ: Business, Aged about 48

years, R/o. H No 5-85, Makam Street, Kathapel { Ghoane, Kurnool - S18 222,
Andhra Pradesh.

AND
1. Assessment Unit, National Faceless Assessment centre, imaane Tax
Department, Ministry of Finance, Roam No.407, 2S floor, E-Ramp,
Jawaharial Nehru Stadium, Dethi~11¢
The income Tax Officer, Ward - 7, opp: ¢ Children's Park, NR Pel,
Kurngol, Kurnool District - $18 601, Andhra Pradesh State.
«Mespondents

Petition under Article 226 of the Constitution of India is fled praying that
in the circumstances stated in the affidavit fled therewith, ihe High Court may
be Pleased fo issue a Wril ar order or direction, more preferably in the nature
of Wait of Mandamus, holding the order passed by the 2nd respondent herein
under Sec. 148Aiq} of the Incame Tax Act, dated 05.04.2022 with DIN Notioe
NOJTBAVASTIF/1 a6 A/2022-23) 1 O42829480/1} for the FY. 2014-18 relevant
to the Assessment Year 2015-18 as illegal, arbitrary, bad in Law and violation

of Principles of Natural Justice apart from being violative of Provisions of
Sec 4SA and 149 of the Act alse contrary fo Ihe Circular issued by CRDT anc

provisions of Sec 174 of the Act caonasquently set aside the samme.

(A.No.7 OF 2084

Petiion under Section 787 CRC igs fied praying thai in Me
circumstances stated in the grounds fied in suppert of the petition, the
High Court may be pleased fo Suspend the Qreration of the Order dated
5.04. 2028 with CIN Nofce No TRAYAST/S a8 areo2s-2 3/104 s82048ar) for

ment Year 2075-16 passed by the 2

fhe FLY. SO74-78 relevant to the Asses
R

"anding dismasal af WP No. T4792 of S024, on the fle of the

Fhe sediian coming on for hearing, upon perusing the Peliiign and the
afidawt fled in suppart {hereof and the earlier order of the High Court dated.
TSOF 2024 made in LANe. of S084 and Order dated 20.07 2026 &

§.08 2084 mace herein and upon hearing the arquments of Sr Sai Rame

Murthy, Advocate for the Petitioner and Sn Vihay K.Punnea, Senier Standing

Counsel far Respondents.

WRIT PETITION NO: (8047 OF 2024
Feehan

Rorvia Siwa Reddy, Sf. Venkateswara Reddy Ronda, Aged aboul 38
years DINO 1-G/A Nacigacdda, Narsinganadu Nekarikally Guriur 22678,
Andhra Pradesh, PAN BFLPROTOIQ
Fetitionens
AND
4. The Union of India, Ministry of Finance, Rep. by fs Secretary, 158-8,

Narth Blonk, New Deafhi. 770 005

2. The Income Tax Oficer, Wardii1} Guntur, C & Suildings. Kannavan
Thoata, Guntur, Andhra Pradesh, 522001

& The Principal Commissioner of Income Tax-1, Income Tax Ofice, Ral
Kamal Gomplex, Lakshmipuram Main Re, Ashok Nagar, Guntur,
Andhra Pradesh - 822007

National Faceless Assesament Centre incame Tax Department,

A>
;

Ministry of Finance Govt, of india, New Delhi,

.. Respondent/s

Petition under Article 226 of the Constitution of India is filed praying thal
in the circumstances stated in the affidavit filed therewith, the High Court may
be pleased issue a Writ, Order or Direction more particularly, one, in the
nature of Writ of Mandamus, declaring the order passed by the Respondent
No. dated u/s. 148A(d) and Notice issued by the Respondent No.2 under
Section Income Tax Act, 1984 dated OF 04. 2022 as ilagal, arbitrary, bad initic,
violative of the principles of natural justice and being violative of Anicies and

265 of the Constitution of India and consequently.

a. Set aside the Order dated O7.04. 20229 u/s. 143Aid) and Notice issued
Respondent Nos under Sestion 148 of the Income Tax Act, 1961 dated
O7 04.2022 calling for the return of incorne of the Petitianer for AY 2078-19

and any cansequent proceedings as jacking In jurisdiction.

IANO: 7 OF 2024

Fatiion under Section 147 CRO i fled praying that in the
ayoumstances stated in the affidewt fled in support of the petition, the High

Court may be pieased fo stay the recovery of demand pursuant to the

ssessment Order passed by the Income Tax Department under Section 147
rv Sention 144 arel Section 1448 of the Income Tax Act, 1961 dated
29.02 2024 for Assessment Year 2078-19 and direct the Department te not

fake ary coercive stegs for recovery of demand, Bending disposal of WP
TSO4? of 084, on fhe file of the High Court

The paiiion coming on far hearing, unon perusing the Petition and the
afidavii Med in support thereaf and the Order of the High Cour, dated

WSOP 2024, SOP S024 OOH MSs & TLOBZOSdmads hersin and upon
Nearing Ine arguments of SRI P BAVAN KUMAR RAO Advocate for the
Petitioner, Standing Counsel for Central Government for respondent nos.1 &
&

.. Sri Vilay K.Punne Standing Counsel for respondent nags.2 & 3.

WRIT PETITION NO: 18238 OF 2024
Rehvean:

Salyanarayana Kacivarmn, Akkireddigudem Vil Main Road, Musunursu
Mandal, Krishna District-O21273, Andhra Pradesh.
Petitioner
AND
{. The Assessment Unit, Income-tax Departrient, National Faceless «-
Assessment Genirs, Roorm Ne. 401, E-Ramo, Jawaharlal Nehru
Stagium, | New Delhi) 10 G02.
2. the Principal Chief Commissioner of income-tax, Andhra Pracash and

"<
Ni
§

relangana Region, Room No.922, 8" Floor, B-Blnck, | T Towers, 1029

AC Guards, Hyderabead.800 004, Telangana,

ary

3. The Incorne-fax Officer, Ward-3/1}, Viayawada, C8. Building, 1° Floar
Annex, WG Road, Vlayawada-520 O02, NTR Distict.
4 Union of india. reap by Us Princinal Secretary Government of india,

"nance, 3° Floor Jeevan Deep Building, Sansad Marg, New

Respondents
Petition under Anicie 226 of the Constintion of Incia is Aled praying that

in the circumstances stated in the affidavil fled therewith, the High Court may

278

he pleased to issue Writ of Mandamus or any other appropriate Wot or Order
or Direction feng the impugned Assessment Order vile No. ITB
AIAS TSM AT/2023- 28 0B 780791) dated 28.01.2084 passed by the 1°
respondent as best sudgment order under section 147 read with Sections 144
and 1448 of Act, 1961 as arbitrary, null and vole, Hegal, bad in law, violative
af the principles of natural justice and contrary to the provisions of the Act,
WOT, without jurisdiction, apart from being violative of Articles 14, WEN)
and 205 of the Constitution of india and consequently set-aside/quash the
Assessment Order dated 28.01.2084 for the Assessment Year 2019-20.

IA NO: 1 OF 2024:

Fetiion under Section 157 of CFC is filed praying that in the
ciroumstances stated in the affidavit fled in support of the petition, fhe High
Court may be pleased fo order stay of all further proceedings for Rs.
14.43.48, 514/-ineluding any recavery, pursuant fo the demand notice under
Section 156 dated 28.01.2024 issued by the 1" respondent pursuant to
Section 147 rws. 144 rwis. 1448 of the Act, 1991 for the Assessment Year

2019-20, Pending disposal of WP 15238 of 2024, on the file of the High Court.

The petition coming on far hearing, upon perusing the Petition and the
affidavit fied in support thereof and the Order of the High Court, dated
WSO S04, 29.07 2084 Of OS. 2024 & 1208 20S4made herein and upon
hearing the arguments of Sr.C Sanieeva Rao Advocate for the Petitioner and

of SRI VAIHAY K.PUNNA, Standing Qounse! for the Respondent Nos.1 to 3
and of DERUTY SOLECTPOR GENERAL for the Respondent Not.

WRIT PETITION NO: 18887 OF 2024
Seiween:

Poarime Pernrefsa, Rio. S&0-12/1, Muralinagar, Visakhanatnam, Andhra

Petitioner

1. Union af india, rap... by fis Secretary, Finance Department, New Delhi.

2. Re Poincipal Chief Commissioner of income Tax, Anchra Pradesh anc
Telangana, Hyderabad Room No. 922, th Floor, 8 Block, UT Towers,
TO-S-3, AC Guards, Hyclerabad - S00 O04, Telangana.

Tre Income Yar Ciicer, QMfiee of the Assistant Coreniesionar of

com

income Tax DCITUACIT, Girele ~ 3¢7), VSP Income Tax Offee, infinity
Tawers, Sankaramatarn Road, Visakhapatnam, Andhra Pradesh -
SSO01S.

4. Faceless Assessing Officer, National Faceless Assessment Centre,
income Tax Depertiiient, New Delhi

Respondents

Petition under Aricie 228 of the Constitution of India is fled praying that
in he clroumelances stated in the affidavit fled therewith, the Nigh Court may
be an to issue a Wt of Mandamus or any other approoriate Writ, Order
or Qinection, declaring a. the Order passed under Sea. 148Afc) of the Income
Fax Ach 881, dated 28.05.9025. was CIN a@rnd Notice No

PBAIAS TPA GSAene2- 24 TOS Te 44a (1), issued by the Grd Respondent,
for ihe Assessment Year 2015-17, b. the notles Issued under Sec. 148 of the
imoame Tax Act TSO), dated 5.00 2089. bearing DIN and Notics
NOITBAVAS T/SN48 Ve0e8~ ZS O5 1277532 Cl}, by theard Respondent, for
the Assessment Year 070-17, and c. all the cansequential proceedings
ingeated/Orders passed by the Respondents, including passing of the
Assessment Order passed U's. 147 Bay 1448 of the Income Tax Act, T1967 an
O64 2089 bearing DIN No. TTBAVASTASM47/S023-24/1 OS8S0640804) as
ariirary, Hlegal, bad in law, volc-ab-initio, Wolative of the orincisies of natural

justice, apart from being vidlative of Anicies 14 and 285 of the Constitution of

india and contrary to Section 1484 of the income Tax Act, 1981, and

consequently set aside the same in the interests of justice.

IANO: 1 OF 2024:

Fetiion under Section 181 of CPC is filed praying that in the
circumstances sigted in the affidavit filed in support of the petition, the High
Court may be pleased to stay all furlher proceedings, including any recovery,
pursuant! to The notice issued under Sec. 148 of the Incorme Tax Act, 198%,
dated 25.03.2023, bearing DIN and Notice No. [TBAVAST/F 1484/0082.
24 O8127 7444 (1), by the 3° Reapondent, for the Assessment Year 2016-17,

Pending dispasal of WP 14687 of 2024. on the fie of the High Court.

The petition coming an for hearing, upon perusing the Palition and the
afiidavii fied in suoport thereof and the Order of the High Court, dated
24 OF 20e48. 2B 2024 05.08 2024 & 12.08. 2024made herein and upon
hearing the arguments of SAI VIVEK CHANDRA SEKNAR S Advocate for the
Peltioner and of DEPLITY SOLICITOR GENERAL far the Respondent No.1
and of SRI VMIAY KUMAR PUNNA. Standing Counsel far the Respondent
Nos.2 to 4,

WRIT PETITION NO: 168130 OF 2024
Between:

Mr. Anupam Kotla, Son & Legal Representative of Late Mr. Suresh Kumar

Kalla (Assessee) aged 26 years, Qec. Business, Door No 1-18, Main Road,
Penugonda, West Godavar Distrial ~ 834 320, Andhra Pradesh.
Petiioner
AND
}. The Income Tax Offlear, Ward -1, Tanuku, 49-20-2, Aayakar Bhavan,

Sajapuram, Tanuku - 534 277, Andhra Pradesh.

SAR
Seay

<, Assessment Unit. income Tax Department, National s-Assessmant
enter, New Delhi, Room No. 401, 2° Floor, E-Ramo, Jawsharial
Nehru Stadium, New Delhi. 140 G89.

The Principal Chief Commissioner of incame Tax, Andhra Pradesh and

tak
>

Telangana, Hyderabad Roam No 928, 9" Fleer, 8 Block, LT Towers,
WO-8-3, AC Guards, Hyderabad - $00 004, Telangana.

4. The Joint Commissioner (Angeals), the Commissioner of Incame Tax
(Appeals), National Faceless Appeal Centre, Delhi, Through the
Princinal Chief Cormmissionar of Income Tax | ak AC) Delhi, Narth
Riock, New Celhi. 170 084.

Respondents

Petition under Articie £28 of the Constitution of India is fled praying the

in the circumstances stated in the affidavit fled therewith, the High Court my

be pleased Io issue a Writ of Mandamus or any ather appropriate Writ, Order

or Direction, declaring the order passed by the 1° Respondent wee CNN and

Letter No ITBARCWIF/T7/2024-25/10088 192824}, in directing the Petitioner
fo pay 2Qpercent of the disouled demand, pending disposal of the anpeal of

the Petitioner before the 1 Appellate Authority, Le. the 4° Respondent

herein, for the Assesarment Year 2015 -16, as arbitrary, Hleaal, bad in law
bereff of any reasons, violative of principles of natural justice, apart from being
yiolative of Anicies 14. Ta¢TNg) are 265 of the Canstiiion of India and Sec

{484 of the Incame Tax Act, 1967 and consequently sel-aside the same and
grant slay of recovery, pending disposal of the Peltioners appeal before the

1" Appellate Authority, in the interests of justice.

fA NOs OF 2028

Fettion under Section YS CFO is fled oreying that in the
circumstances stated in the affidavit fled in sugpart of the writ petdion, the
High Court may be pleased fo slay all further proceedings, including any

Led

recovery, pursuant to the order passed by the 1° Respondent vide DIN &
Letter No. ITBAVRCOWIF/ 7/2024-25/1085819262(1}, in directing the Petitioner
fo pay 20% of the disputed demand, pending disposal of the a asopeal of the
Petitioner before the 1" Appellate Authority, Le., the 4" Respondent herein, for
the Assessment Year 2015 -16, pending disposal of the WHt Petition No.

THI of 2024, on the file of the High Court.

The petition coming on for hearing, upon perusing the Petition and the
afidavit Med in support thereof and the Order of the High Court dated
eo.07 2024 05.08.2024 & 12.06. 20e4made herein and upon hearing the
arguments of SRLAVASIVA KARTIKEYA Advocate for the Pellitioner,
Depuly Solicitor General for Respondent Nos. & 4 and Sri. Vilhay K.Punna,
Standing Counsel for Respondent Nos] & 3.

WRIT PETITION NO: 16178 OF 2024

Retween:
The Cosmopolitan Club, 1-3-7/8, Suryanarayanapuram, Bhimavaram - 594
202, Andhra Pradesh. Represented by its Secretary, Mr. Penmetsa Venkata
Ramaralu, Sfo Mr. Subbaraiu
Petitioner
AND
1. The Income Tax Officer, Ward -1, Bhimavaram, Income Tax Office, JP
Road, Sivaraapeta, Bhimavaram - 834 207, Andhra Pradesh.
4. The Princigal Cornmissioner of Income Tax -1, Visakhanatnam,
Aayakar Bhavan, Daba Gardens, Visakhapainam - 530 020, Andhra
Pradesh.

The income Tax Officer, Exemption Ward, Raiahmundry, Aayakar

Bhawan, Veerabhadrapuramn, Rajahmundry ~ 833 105, Andhra Pradesh.
Respondents

Petition under Aricie 288 of the Conatiiudion of india is Hed praying that
in the cimcumetances slated in the afidawt Med therewith, the High Court may
be pleased to Issue a Writ of Mandamus or any other appropriate Writ, Order
or Orecton, declaring that a. the arder passed u/s 148A fc) of the Income Tax
Act T9887. dated 25.05.2024 bearing ON and Notice No.
Assessment Year <020-27 the notice issued u/s 148 of the Incame Tax A
S861, datedb. 68.03.2024, "es QIN and Nokee No.
ITBAVASTIGA 48 Ve023-24/ 10828629 1001}, by the 1 Respondent, for the

Assesairent Year 020-21 as arbitrary, eal bad in law, votd-ab-inite,

€
ee
<3
hs

violative af the princigles of natura apart fram being violative of

Arigies 14,780 No) and 285 of the Constitution of india & Ser 1484. of the
moore Tax Act 1987 and cansaquentiy set aside the same in the interests of
ushce

Feifion under Section TS? CPC is fed praying that in the
sroumatanoes sfated in the affidavit fled in support of the writ oetition, the
Nigh Gourt may be leased to stay ail further groceedings, including any
recovery, pursuant fo [he noting Issued uys T48 of the Income Tax Act, 1984,
dated 28.03.2024, bearing DIN and Notice Now ITBAVAST/SN4& i/so23-
SAN OSSISSIION), by the 1 Respondent, for the Assessment Year 2020 -

2), pending digposal of the above Witt Peltion No. 1817S of 20e4, on the fie

The petition coming on for hearing, upon perusing the Pelion and the
affidavit Ned In support thereat and the Order of the High Court, dated
SS.07 2024 Q5.08. 2084 & 12.08 20s4made herein and upon hearing the
arguments of SRLAVASIVA KARTIKEYA Advocate far the Petiiioner,

Cepuly Saliciior General for Respondent Nos.2 & 4 and Sri Vubay K.Punna,
Standing Counsel for Respondent Nos.1.& 3.

WRIT PETITION NO: 16307 OF 2034
Between:

Janaki Kalvakulanu, Dvo Sri Chaturvedula Venkateppayya Sastry, aged 72

years, Oce. Retrred Employee, Avo. 2-3-885/5 AND 5/1, Flat No SOS,

Venkateshwara Nagar, Amberpet, Hyderabad - 500 013, Telangana.

Petitioner
AND

1. The Incame Tax Officer, Ward 31), Visakhapatnam, income Tax Office,
infinity Towers, Senkaramatam Road, Visakhapainam - S80 O48,
Andhra Pradesh.

é. The income Tax Officer, Ward 49), Visakhanainam, income Tax Office,
infinity Towers, Sankaramatam Road Visakhapainam - 840 018, Andhra
Pradesh,

. The Principal Commissioner of Income Tax -1, Visakhapatnam, end
Fioor, Aayakar Bhavan, Daba Gardens, Visakhamainarn ~ 530 920,
Andhra Pradesh.

4 Assessment Und, income Tax Department National e-Assassmant
Center, New Osihi, Roam No. 401, 2° Finer, E-Rams, Jawaharial
Nehru Stadium, New Delhi - 170 008.

Respondents

Fatition under Ariicie 226 af the Constitution of india is fied praying that

in fhe circumstances stated in the afidayit fled therewith, the High Court may
be pleased fo issue a Writ of Mandamus or any other apnrooriate Wart, Order

or Direction, declaring that ihe order passed by the ist Respondent, ws 147

raw Seo. 7446 of the incarme Tax Act, 1961, dated 26.05.2024, bearing DIN

and Order No. TRAVAST/G/147/2023-24/ 1 OBSS02 5854), for the Assesamant

Year 2016 -19 as arbilrary, fegal, bad in law, volc-ab-initic, violative of the

principles of natural justices, apart fram being violative of Aniicies 14, 19(1 Ng}

arm 265 of the Constitution of inca AND

186) and fo consequently sel aside the same in {he interests of pestics,

IA NO: 1 OF SOSe:

Feliion under Sectian TS] af CPO is Nec praying that in the
croumistances stated in the affidavit Hed in support of the petition, the High

Court may be oleased fo stay all furts including any recovery,

ip
&
4
eg
i
>
oe
a
wot
3
5

pursuant fo the arder passed by Ihe T"Nespoandent, u/s 147 riv Sec, 1448 of

the Incame Tax Act TQO1, dated 26.03.2024, bearing DYN and

PPRAIAS TSN 4 F2088-24.4 O63 3G 258 804 |
4

nq
of 2084. on the file af the High Court,

werers

anding disnasal of WR T6304

The palition coming on for hearing, upon perusing the Pefifion and the
afidavil fled in SPO thereof and the Order of the High Court, dated
SQ.0F 2024 O8 06.2024 & 1208 kedmade herein and upon hearing the
arquinenis af Sn A VA SIVA KARTIKEYA Advocate for the Patitioners and of
SRI PUVIEAY KUMAR, Standing Counsel for the Respondents:

WP NO: 16442 OF 2024:
Sahwean:
Mr. Chandra Mohan Rai Pasupart, Sie. Mr Venkata Rahy Pasupanh

aged Sf years Occ. Business, Rio. A§ur Rajula Gtreat, Aur, Naviore « See
S15, Andhra Bradesh,
ae Petitionans
AND
ment Uni, income Tax Deoariment, Natonal oAsseasament

verte
ae
&
1
te e3
Ps
ih
2

Center, New Delhi, Room No. 401.2 Floor, E-Ramp, Jawaharlal Nehru
Stadium, New Deihi- TQ O03.

The Income Tax Officer, Ward 1, Nellore, Income Tax Offices, 24-2-438 .
"toon, OT Road Nellore ~ 84 001, Andhra Pradesh,

eaeal
uth
"Ty

Pee oy

ete *

3. The Principal Commissioner of income Tax, Income Tax Office, RT Road,
Tirupal: 517 SOt, Andhra Pradesh.
o. Respondents
Petition under Article 228 of the Constitution of India is fled praying
that in the clrournstances stated in the affidavit fled therewith, the High Court
may be pleased to issue a Writ of Mandamus or any other appropriate WH,
Order or Direction, declaring thet
a. the order passed by the 1° Respondent. ws 147 rw Sec. 1448 of
the Income Tax Act, 1984, dated 04.12.2029, bearing DIN and Notice No.
ITBAIAS TS! 147/2023-24/1 O88445073(1}, for the Assessment Year 2019-20
and
b. the orders passed by the 1 ane levying penalties u/s
Sf2AC Ka) and 271AAC 1) of the Income Tax Act, 1981, dated 13.05.2034
bearing DIN and O8.08.2084 and [TBA/PNLIF/O7S4 Moyen.
25/7 O64838904 Ch IT BAIPNLIF 2? TAACC Wa0es 25/1 084837 7O861),
respectively, for {he Asseasarnent Year 20719 - 20 as arbitrary, legal, bad )
law, void-ab-initic, violative of the principles of natural justice, apart from being
violative of Aricies 14.1&(1Ng) and 265 of the Constitution of India and Sec
1484 of the Income Tax Act, 1984, and to consequently set aside the same.

iA NO: 7 OF 2624

Petition under Section 151 of CPC is fled praying that in the
qircumstances stated in the affidavil fied in support of the petition, the High
Court may be pleased to slay all further proceedings, including any recovery,
pursuant fo the order passed by the 1 Respondent, ws 147 nw Sec. 146R of
fhe Incorne Tax Act, 1981, dated 04.12.2083, bearing DYN and Notice No.
ITBAVAS T/S/1 47 /20289-24/1 0584450730}, for the Assesament Year 2019 - 20,
Pending disposal of WR 8442 of 2024, on the fle of the High Court,

The peliian coming on for hearing, upon perusing the Peltion and the
affidavit Hed in suport fhereaf and the order of the High Court order dated
S107 2024 & 12.08.2024 mace herein and upon hearing the arquments of
SREAV A SIVA KARTIKEYS Advocate for the Petitioner, Sri Vay Runiear
Standing Counsel for respsoncant nos. { to 3:

WE NO: 16449 OF 2024:

SAAR

Rehyean:
Mis. Shalinicarolin yericheria, Ovo. Mr. Band) Krupavara Prabhu Saran,
aged S98 years, Occ, Housewife, Rio. 16-71-1725, Christian Pet, Nandivelugu

Road, Old Guntur Guntur S27 O04, Andhra Pradesh.
wo Petitioner's
AND

rele
ae
$F
£647
ct 6]
it
ooh
et
7
rete
ae
ined
yom
ped
£%
@
og

_ income Tax Denariment, National oAssesament
"enter, New Dethl, Roam No. 401.2" Floor, E-Ramp, Jawaharlal
Nehru Stadium, New Osihi- T10 O08.
2, The Income Tax Officer, Ward 1) Guntur & R Buildings, Kannavari
Thota, Guntur ~ S28 001, Andhra Pradesh.
3. The Pringnal Chief Commissioner of Income Tax, Andhra Pradesh and
Telangana, Hyderabad Room No.922, 9° Floor, 8 Block, LT. Towers,
="

1G-2-3, AC Guards, Nyderabad - 800 004, Telanga aa,

o~ Respondantis,

Pettion under Anicie 226 of the Gonsfitution of India is Hed praying that

in fhe circumstances slated in the affidavit fled Iherewith, {he High Court may
be pleased {6 Issue a Wint of Mandamus or any other appropriate Wht, Order
or Direction, declaring that a. the order passed by the 4" Besnondent, us 147
ec, 1448 9 ne Tax Act, 1961, dated 25.12.2028, 6 sar DIN

otis No. ITRAVASTIS/I 47 /208S-24/) 10590859421), for the Assessment

oe
_
£5
~
£3:

TAY Sec
Year S018-1¥

b. the orders passed by the 1' Respondent, levying penalties u/s
erie) as 271F ef the Income Tax Aci, 7881, both dated DIN
(TBAIPNLIPOT IC WOv2084-24.06 2084, bearing 25/1005e6e04811) AND

NEE
rad

ITSAVPNLIF/27 1F/2024-25/1 06598114301) respectively, for the Assessment
Year 2016.17

ae arbivary, Wegal, bad In law, vold-ab-initio, vielative of the princinies
of natural justice, apart fram being violative of Articles 14, T8C1 Kg) and 285 of

the Constitution of india AND Sec 1484 af the Income Tax Act, 1387, and to
oorsequently set aside the same.

IANO: 1 OF 2024

Petition under Section 141 of CPC is filed praying tNat in the
circumstances slated in the affidavit filed in support of the petition, the High
Court may be pleased to stay all further proceedings, including any recovery,
pursuant te the order passed by the 1" Respondent, u/s 147 rAv Sec. 1448 of
the Incame Tax Ast, 1961, dated 26.12.2023, bearing BIN and Notice No.
TEAVASTISA 47/2023-24/ 105904 3044/1), for the Asseasment Year O18 - 17,
Pending disposal of WP 16443 of 2024. on the file of the Nigh Court.

The pelition caring on for hearing, upon perusing the Petition and the
atidavil Med in support thereof and the order of the High Court order dated
31.07 2024 & 12.05.2024 made herein and upon hearing the arguments of
ORE AV A SIVA KARTIKEYA Adyonate for the Petitioner, Sn Viiey Kumar
Punna Standing Counsel for respondent nos.1 to &
WP NO: 16454 OF 2024:

Sehween:

Mrs. TabassumShaik, Do. SabladaShalk, aged 38 years, Occ. Housewife,
Rio. 2°73 147, Maseed Center, Balall Nagar, Nellore - 524 002, Andhra
Pradesh,
Petitioner
AND
1. The Income Tax OMecer, Ward 1, Nellore, Income Tax Office, 24-2438,

tat Floor, GT Road, Nellore 624 O01, Andhra Pradesh.

SAY
as

2. The Prinepal Commissioner of Income Tax, Income Tax Office, KT

Road. Tirupat- S17 §O%, Andhra Pracesh.

tot
oe
G
we
«B
od
o
wok
eee

Unf, incare Tax Department, Netional eAssessrient
Genter, New Deli, Roam No. 40) 2nd Floor, €-Rampo, Jawahanal
Nehru Stadium, New Delhi- 170 O05.

Respondents

Patiion under Article £28 of the Constitution of India is fled graying that

in the circumstances stated in the affidavit Ned therewith, the High Court may

& Dieased to issue a Writ of Mandamus or any other appropriate Wnt, Order
or Direction, declaring that a. the order passed under Sec. 148A(d) of the

Income Tax Aci, 1861 dated 22.03.2084. bearing DIN and Notice No.

TRBAVAS TIF TMS AF2089-28/ 1 OBST 389987), by the ist Respondent, far the

Assessment Year ZO80 - 21 6. the nations issued under Sec. 148 of the Incame

Yax Act 863, cefed <8.00.2084 bearing ON and Notice Na.

NBAIASTS N48 TRO238. 24/1 0638090847), by the T st Respondent, for the

Assesarnent Year 2020-21 as arbitrary, legal, bad In lew, vold-ab-initic,

yiniative of the princities of matural justice, apart from being violative of

Arfindes 14,79C1 Kg} and S65 of the Conetifution of India and Sec 1484 of the

inoame Tax Act, 1S@1, and fo consequently set aside the same in the interests

ori fuses.

IA NO: 7 OF 2024:

Pefition under Section 7Ot af CRC is fed praying thet in the

cireumefances sialed in the affidavit fed in support of the petition, the High

af ;
Court may be dleased fo slay all further proceedings, including any recavery,
oursuant io the notice issued under Sec. 148 of the Income Tax Act 1o81
dated 26.03.2084 bearing DIN and Notes Na. ITBAVAST/SM46 (/2023-
2a fOBI5OU024( 1) by the 1" Respondent, for the Assessment Year $020 - 24,

Pancding disposal of WP Tb45¢ of 2084. on tie fle of the High Court

ook

he pettion coming on for hearing, upon perusing the Petilion and ihe

affidavil fied in suppert thereat and the order of the High Court ardar dated

S107. 2024 & 12.08.2024 made herein and upon hearing the arguments of Sn

ba
ty

AV A SIVA RARTIKEYA Acivocate for the Petitioner and of SRE WUAY
KUMAR, Standing Counsel for the Respondents:

WE NO: 18923 OF 2024:

Between:

Shirdi Saibaba Mandall, A Society Registered under Societies Registration

Act Rep by ts Treasurer, Mandiaparthi Satya Sri Hari GS Raju Road,
Mutyalampadu, Satyanarayanapuram, Viliayawada, NTR District
oo Petitioner
AND
1, The Union of india, Rep by its Secretary, Ministry of Finance 186-8,
North Block, New Delhi. 170 0014.
é. The Income Tax Officer, Ward No 1, Vayawada C R Bullding, Tet Flear
Annex, MG Road, Vilayawada,
3. The Principal Commissioner of Income Tax, Vijayawada
4. National Faceless Assessment Centre, incorne Tax Deparment
Ministry of Finance Govt of india, New Delhi
. Respondents
Betiion under Ariicle 226 of the Constitution of India is filed praying
thal in the circumstances stated in the affidavit filed therewith, the High Court
may be pleased fo issue a Writ Order or Direction declaring the order passed
by the 2 Respondent, dated 26/03/2023, u/s TSA) af Incame Tax Act,
WS8l vee Froceedings DIN and Notice Noa [TBAVAST/F/2O23-
2/105 1526806001), for the Assessment Year 2016-17, and the Notice issued
under Section 148 of the Act, 1961, dated 28/03/2023, as Hegal and the same
is wihout jurisdiction and in vielation fo the procedure contemplated under the
amended provisions of the income Tax Act, 1961, and the Consequential
Assessment Order, dated 27/Ue/20s4, vide DIN ITBA/ASTYSM47/o025-
TOHToSSLS FAC), alse as iiegal and in violation io the provisions of the
income Tax Act and In violation to the provisions of the Princigles of Natural
Justice and consequently to set aside the order passed by the ened
Respondent, dated 24/09/2023, u/s 148Aid) of Incame Tax Act, 1981, vide

Mroceedings DIN and Notices No ITBATASTYP/2022-33/108 1 8268nal 1) for the

Agssessniant Year 4O15- 17. and the Notice issued under Secfinn 148 of he

Act, 1987, dated 24/02/8025, and Consequential Assessment Order, dated
aPQeebes, vide DIN ITRAIASTIQN 47 /20289-S4,5 081 S828 FS C1}

iA NO: TOF 2024

Petition under Section TS? of CPO is fled praying thet in the
croumistances stated in the affidawt Med in support of the petition, the High

Gourt may be pleased fo stay the operation of the immougned Order, dated

SWOae02S, ws TSAic) af income Tax Act, 1861, vide Proceadings DIN &

Notice No FTBAIAST/F/2082- 23/109 18288080), for ihe Assesarment Year

eUiG-1T?, and the Notice issued under Section 148 of the Act, 1961, dated
sWONe023, and the Consequential Assessment, order dated 27/02/2084, vide
DIN ITRBAIAST/S/ 147 /8023- 24/1 00 TS8287 41}, Pending disoasal of NP 18935

of 024. an the He of the Nigh Court.

The petition coming on for hearing, upon perusing the Petition and the
affidavit fied in supsort thereof and the order of the High Court order dated
O6.08.2084 & 12.08 2024 made herein and upan hearing the arguments of
SRET VB SAT VIHAR! Advocate for the Petitioner, Denuty Solicitor General of
india for respondent nal, Or Vilay Kumar Punna Standing Counsel for

respondent nos. 2 fos.
WEP NGO: 16077 OF 2084:

AA AA AMARA RAAB ARRAS

Between:
Reddy Abbavaram Reddy Sekhar, Sio. AbbavaramSubbaReddy Aged
@baut 44 years, Occ: Business No BakivaniReddivarinalliBalayyagaripalli
(post) Kalakads Gniandal Annamaeyya Distnet, Andhra Pradesh-S' 7236.
Patitioner
AND

1. The Income Tax Officer, Ward-1 .Kadapaincame Tax Office, Cuddapah,
Andhra Pradesh-S16001.

The Principal Chief Commissioner of Incorns Tax AP and TS, 10th
Floor, C-Slock, LT Towers, 10.2.3, A.C. Guards, Hyderabad-Sqoond,

to5

. The Assesament Unit. Income Tax Department, Nafional Faceless
Assessment Centre. Deihi, Ministry of Finance, Room No. 4 Sand
Floor, E-Ramp, Jawaharlal Nehru Stadium, Deihi.110003.

Respondents

Petition under Anicle 228 of the Constitution of incila is fled praying that
in the circumstances stated in the affidavit filed Iherewith, the High Court may
be pleased to issue a wril, order or direction, more particularly one in the

nature of Writ of Mandarius, declaring the Assessrnant Order di. 19.12.2023

passed by the ord respondent u/s 147 pws 144/4448 of the Income-tax Act

for AY 2018-17 vide DIN No. ITRAVAST/S/147/2023-24/1 08887 1816C41 which

iS Passed as a consequence of the order passed usa T48Afel} aL 1S. 09 2089

vide DIN No. ITBAVASTIF/T484/2029- 25/1 050888844(1) and the notice ufs

{48 GL 16.08. 2023 vide DIN No. ITRAVASTS448 (/2028- 23/1 050885884/ 1),

issued by the JAQ(ist respondent) instead of FAQ(Ard 'respondent).as void,

Hlegal, and contrary fo the Principles of Natural Justice.

IANO: 1 OF 2024:

Pelion under Section 741 of CPO is fed praying thet in the

circumstances stated in the affidavit fled In suppor of the pelitinn, the High
Court may be pleased may be pleased to slay all further proceedings pursuant
to the Assessment Order di. 19.12.2029 passed by the S"yvespondent ws 147
ras T44/7446 of the inoome-fax Act for AY. 2016. Tf vide DIN Na.
ITBAVIAS T/S/147/2020-24/7 OS887 181801}, Pending disposal af WR 16877 of
2024, on the Me of fhe Nigh Court.

The peliion caming on for hearing, upon gerusing the Petition and the
affidavit fled in support thereof and ihe order of the High Court order dated
06.08 2024 & 12.08.2024 made herein and upon hearing the arguments of Sri

eld

CUNDU MANMOHAN Advocate for ihe Pestilioner and SREP VLLAYA RUMAR.
Standing Counsel for the Respondanis:

WP NO: (POO? OF 20284:

Bahwearn:

Gravan Traders, Reg. by Partner Yedduie Kasava Reddy, S/o Yeddula

Venkata Reddy, Aged about 41 years, Ooc Business, 887/230, Shoo No. 14,
Byreddy Compiles, Madhavi Nagar, Nancya! Road, KurnookSieods,
Petitioner
AND
1. Yhe income Tax Officer, Ward-1, Kurnoal, Income Tax O8ice, Childrens
Park, NRPET, Kurnool, Andhra Pracdesh-S 15004.

2. TRE Principal Gommmissioner of income Tax, Aeyakar Bhavan, 8.7.

Cad

. The Assesament Uni, income Tax Department, National Faceless
Assesament Centre, Delhi, Ministry of Finance, Room No. 404, 2"
Moor, E-Ramo, Jawaharlal Nehru Stadium, Delhi 110008,
._ Respondents
Faifion under Aricie 226 of the Gonstitulion of India is filed praying that

in the circumstances stated in the affidavit led therewith, the Nigh Ceurt may

be pleased fo issue a writ, order or direction, more particularly one in the
nature of Writ of Mandamus, declaring t the Assessment Order dt 3) O41 2024

passed by the 3° reapondent u/s 147 rw.s 144/144 of the Income-tax Act for
AN. 2078-18 vide DIN no TT BAVASTISN 4 7/2085-24/7 QG02 94 7F 31 CD) which

Nassed AS 8 carmsequence of the order passed u/s T48.A(d) ALOT. O46 2022 wide
TNN No. ITBAVASTIFST48A2022-20/ O64 280008 111) and the notices u/s 148

OF OF 2022 vide DIN NoITBAVAST/SMAG T/e028- 23/1 082001 S884),

oot

iasued by the JAQCI st respondent) instead of FACS respondent), that too

ae to ihe provisions of Sea. 149 of the Act, as void, legal, and oarrary
othe Brincipies of Natural Justice:
(A NO: TOF 2068:

Patlion under Section 151 CPC is filed praying that in the
circumstances stated in the affidavit fled in support of the writ petition, the
Nigh Court may be pleased to stay all further praceedings sursuant fo the
Assessment Order db 31.01.2034 passed by the 3° respondent uve (47 rw.s
1444448 of the Income-lax Act for AY. 207849 vide BIN No.
MPRAVAST/Si147/2089-34/1 08029473101). and may pass such other order(s)
as the Hon'ble Court deems fit and proper in the Interests of substantia!
justice, as otherwise the Petitioner would be put fo irreparable loss and severs
injury. pending disposal of WP No 17G07 of 2084, on the fle of the High
Court,

The petition corning on for hearing, upon perusing the Petition and the
affidavit filed in support thereof and the order of the High Court order dated
08.08 2024 & 12.08.2024 made herein and upon hearing the arguments of Sri
Dundu Manmohan, Advocate for the Petitioner and Sd PViaya Kumar,

learned Senior Standing Counsel for income Tax for the Respondents:

IA NG OF 2024 IN WRIT PETITION NO: {7298 OF 2624:
Between:
My. Nags BhaskaraRaoMedisetty, S/o. Mr. Surya RaoMedisetty, aged SY

years, Occ Businass, Rvo. 2-152, ParadesarmmaPeta, Tallarevu, Post
FallavrevuMandal, East Godavari - 845 484, Andhra Pradesh.
Patitioner
AND
1. The income Tax Officer, Ward 1, Kakinada, Income Tax Office, o°Finor,
Deepihi Towers, Main Road, Kakinada - $35 001, Andhra Pradesh
2. Assessment Unit. Income Tax Department, National eAssessment
Center, New Delhi, Room No. 404, 2"Flonr, E-Ramp, Jawaharlal Nehru

Stachum, New Delhi- 770 003,

&S. The Chief Cammussioner of Income Tax, Hyderabad | T Towers, AC

Guards, Masab Tank, Hyderabad ~- 800 004. Telangana

Respondents

Petition under Section TS of CRI is filed praying tNal in the

aimurisiances slated in the affidayil fied in support of the petition, the ise
Court may be pleased Io stay all further proceedings, including any racave

pursuant fo ihe nalice issued under Sec. 148 of the Income Tay Act, 1964 _

Gated 26.00.2024, bearing DIN and Notice No. ITBAYASTYSN48 T2023.

24/1 OSS0 7580001) Bending digsosal of WR 17295 af S024, an the file of the

High Court,

The peliion coming on for hearing, woon perusing the Petition and the
afiidawl fled in support thereof and the order of the Nigh Court order dated
OS. O8 2024 & 12.08 2084 made herein and upon hearing the arguments of Sr
AN ASiva Karthikeya, Advocate for fhe Petitioner and Sri PP Vilaya Kumar,
learned Senior Standing Counsel for Income Tay for the Respondents, the

Court rade the fallowing:

GRDOER:

"ig submitted that the mother of Sri Viey Kumar Purnia, learned
counsel, is underground 4 surgery and, hance time is orayed.

List these matters on 10.08.2024 under the same caption.

interim orders granied on the sarller occasion shall stand
extended tH! ihe next date of hearing."

SO). KR SRINIVASA RAJU
ASSISTANT REGISTRAR

FPTRUE CORY!
SECTION OFFIC ck

4, One CC to SLA VA Siva Karilkaya Advocate fOPUC]
2. One CC to Sri Jyothi Raina Anumolu, Advocate (OPUC)

3, One CC to Sri JU. MV. Prasad Advocate (OPUCT
4. One CO to Sri halla Gunaranian, Advocate (OPUC}
&. One CC to Ms. Deepa Yenna, Advocate (OPUC)

§. One CC to Sr. Dundu Manmohan, Advocate, Advocate fORPUC

won

Cine CC to SrL¥VAnil Kumar, Central Government Standing Counsel
fORUCH
& One CC to Sri. Vadrevu & K Krishna Kanth, Advocate [OPUC)

3. One CC to Sri.M.Naga Deepak, Advocate [OPUC]

10. Cine OC to Sn. Venkatram Reddy Mantur, Advocate [OPUC)

a4. One OC to Sri. Venkata Narayana Rao Vedula, Advocate (OP UC)

Te. One CC to Sri T Pradyoth, Advooate [OPUC)

13. One CC to M/s Katta Sravya, Advocate fOPUCT

44 One CC to SrLP Pavan Kurriar Rao, Advocate f9PUC]

15. One CC to On. Vivek Chandra Sekhar.S, Advocate (OPUC]

16. Two CGs to GP for Finance, Nigh Court of AP ROUT)

VF, One CG fo Sr. Ranadhi Bhatla Srinivasa Murthy, Advocate
POPUCI

18. One CC to Sr. Shaqufta Jahan Noor, Advocate (OPUC)

48, Qne CC to Sr. Pasala Ponna Rao, Deputy Solicitor General
(OPUT)

au. One CC to Sr. T Sreedhar Advocate, Advocate (OPUC)

Zi. One CC to Sr K.Adi Siva Vara Prasad, Advocate (OPUC}

ee. Gne CG to Sr.C Sanjeeva Rac, Advocate (PUC)

23. One GG to Ms.Mallavolu Nikitha, Advocate (OPUC)

24. One CC fo Sri. Marn Venkata Rermana, Advocate (OPUC)

oe
Lod
Be

2s. One CC fo Sri ¥ Siddharth Reddy, Advacate (OPUC}

28. One (C io Sr A Radha Krishna Standing Counsel [OPUC}

. One OC fo Sk. Sal Rama Munhy, Advocate (2R LO}

2s. One CG to SRE TY PSAP VIHAR! Advocate [OPUC)

2a. Gne CC to Sn Vihay &. Punna, Senior Standing Counsel for
income Tax, High Gourf of A.B JORPUC!

TWO Share CODE

Sat

HIGH COURT

ON
&
KALA

DATED: SFP 2024

MIST THESE MATTERS ON 10.06 2086

ORDER

WRIT PETITION Nos, 14681 of 2025, 17456 of 2028, 14078, 14852, 28520, 29788,
29980, 31648, F17S2, SIBOS, SIONS, AQOTE, S2T7T, AVIS, 22188, SAIG4, aVVVg,
32968, B24GG, FLARG, BBTAG, IQONAT, BIGHS, TIBWG, 9929, B9GIS, Ta? of 2ON9
and G80, 4208, 4292, 4296, 4340, 4901, 4991, 8452, OI04, 6434, TIGd, PHOS, TESS,
TFO4, FOG, 8129, 8194, BGS, BAGS, S8V4, SIS1, BENS, BEA, Bd, BINS, BRET,
RITZ, G52T, S49, GONG, QOH, GISS, SNS, GATE, O817, ABST, 9719, OTR, OTEZ,
O7O4, TST, SHOT, QSOS, SROS, SHOS, 9444, 10212, 10349, 1OSE4, 1OIRT, 10882,
{OS7S, 10634, 1083S, 10698, 10851, LOTS, 1ORET, 11708, 14488, T12NR, THet4,
T4241, V4BS4, 41QSS, 11944, 14988, 44904, 141407, 11882, 14808, T1882, TET SI,
(2324, 12428, 12682, (2BTO, 1298G, 18045, 1918S, 18TT, 18za4, TIdRE, 194T9,
(2488, 19460, 1960S, 19624, 12629, 13994, 1978S, 18862, 18899, 1IIRE, 19925,
14428, 1413S, 14940, 14442, 14808, 14615, 14898, 14877, 14823, 14743, 147RS,
14792, 18087, 18298, (8684, TTIO, (ITS, 16904, 1844, 16443, 1eaSa, 18953,
48977, 17007 and 17295 OF 2024 Ss _

INTERUV ORDER EXTENDED

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M/S. Sri Venkateswara Laminates vs The Incomke Tax Officer on 27 August, 2024

Andhra Pradesh High Court – Amravati

M/S. Sri Venkateswara Laminates vs The Incomke Tax Officer on 27 August, 2024

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