(per Hon’ble Sri Justice Ravi Nath Tilhari)
Heard Sri K. S. Murthy, learned Senior Counsel, assisted by Sri K. Guru
Raj, learned counsel for the petitioner and Sri Challa Dhanunjay, learned
Assistant Solicitor General of India and Sri Y. N. Vivekananda, learned standing
counsel appearing for respondent Nos.1 to 5, Sri Praveen Kumar Reddy,
learned standing counsel for Income Tax, appearing for respondent No.6 and
Sri Anup Koushik Karavadi, learned standing counsel for Income Tax, appearing
for respondent No.7.
2. The present writ petition has been filed under Article 226 of the
Constitution of India, challenging the summons to the petitioner/assessee under
Section 131 (1A) of the Income Tax Act, 1961 (in short ‘IT Act’), dated
14.11.2025 issued by the 5th respondent-the Income Tax Officer (Investigation),
Income Tax Department, Vijayawada.