Andhra Pradesh High Court – Amravati
Be! vs Assessment Unit on 17 June, 2026
: IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATT (SPECIAL ORIGINAL HurispicTion WEDNESDAY, THE SEVENTEENTH DAY OF - TWO THOUSAND AND TWENTY SIX PRESENT: ; THE HONOURABLE SRI JUSTICE R RAGHUNANDAN RAS cum AND THE HONOURABLE SRI JUSTICE T.C.D.SEKHAR a \ WRIT PETITION NOs: 90 i69, 24903 & 27997 of 2028 and 1023,1074, 108 T19G, 1205, 1218, 1424, 1440, 1482, 1535, 2874, 2004, 3020, 3720, #122, S171, 2249, 3280, 3409, 3455, 2485, 2527, 3017, 8682, 3713, : S728, SPSS, SFO), S788, 3789, 777, SF84, 2788, 3852, S880, 3822, 3943, 3949, 4 500 » 4205, 4248, 4224, 233, 4254, 4283, 4261, 4290, $428, 737, 7424, Saay, S273, 4487, 8328, 4974, 4645, 5200, $349, 6021, 8048, 8045, 7508, 7522, 8174, 8949, 2954, 8957, 10425, 10784, 19592, 11273, 11343, 14434, TESO7, T2638, 12678, 12888, 13008, 12407, 3787, 557, S007 & 8404 of | 2026 WRIT PETITION NO: $069 OF 2025 IND 3 ont z Zoe iG eftween: Smt Man} hula Ravi, Wo. Made int Malikarluna Rao, Aged about Years, Rio. 9-105-78/45 . Lakshminagar Colony, Besides Ralus Ever Green School, . Renigunta, Chittoor, Andhra Pradesh -S17420 Patitioner AND i. Fhe income Tax Officer, Ward (1), Trupat, Andhra Pradesh, es, Union of riches, Represented by its Secretary, Ministry of Finance, Sih Figor, A-Wing, Shastri Bhawan, New Delhi -740004. &. The National Faceless Assessmet 4 Centre, New Delhi oon te "n 4% on Fon i 2 a a thy Speer ". et . Fae fore eheee ed how. gre o "fe 3 3) a ae we apes oe niger s Sie ; to Be on th ce rf , we rape 41 os 5 ais pane cS weer. ons aye ae in La hint th9. pose vers feet ace 2 "woe " " ogeng re; rs, i a thet en vert i w gern vo eh 4 hed 4, ge rae bees ee on bedee wane Pt50, deew Spore ify me "S "3 "ace oo ee ee wr ren , we sven o a sae 'eet iy om OE tH Sn reo ae oS ond a Ch, Go Tl Ee Hes pn ot en eee -- ; aed A "i or ne Oo Oe a ea ED i ae a4 CS eon taf a ban anh S97 $4 one as ieee gee & in hd & nt x xo 4 on a Es ea fae] . et y : Saw ", ont, 'hete. A " whens, om panne oe * & oe ae co) Ge Ss cS OE my, UK pond oon oer ™ ge is weree t., paoe woe ; - es Bo 5 a 83 5 eg B we IN he fg 4% Sewe otexe, z 7 oo oy jose rn, ie on oe BS -- = @ 2 bs "=f gy ron veges . o ms 03. wpe en, poo ha wn soe = be "gee is oe ce A. ye ree as a ; nasi a o, " omnes . . Cp es «Ren £4 Sb Paw gy, wy, te hers ad wy ed Se net "a ees mM te Fax oe WS ose oh 4 us ur ca ih ix ieee Bal CS 3 igen, CH MW a <a ooo Us fy n ry wee, a Sen 7 gee . Get poo 3 o pose OP * on fet : $3 fee 2 z ee y en ot 5 . ¢ ed, oon. wate, wen, eee o 2 ie oo spree aan wy Ts me a " Ke se eg me @ ge we aad ond eeing ox oor. taper, ry 1, rans 4 h ab te ty Oo py he fy ie fe, oo "Apen yee oe mp ie nr f i: Spee tiene a} Cad te A OO eset " Sgt ui ns arr a ree: oe Ton " rene an oo "er " ethos aa wees Se an te toe on Oo ace C3 seat ao] eee oe aed sae Lo oo us '3 £03 te, 5 ns re e nn ee 3 TL Stose he Sion tt EE '4 bone fen eS os ene re gE 4 % 44 wu web m" uF ' t ' Sef hs Fy be 651 % 5 sree haere fee oa eit head were lee Sere i " 4 bse bee = OE £3 rags sh bt eat one 4 oad CS fe weed rane co as od "Ape: a a3 whees er gon mn 5 rae x3 eed <f x @ a ral yes et ger Faces ve et oe. pat « ae a3 apes Ey ry "se Sip sows 00) b aN Be oa ben a Cm tees OD ihe Wp ee wy oT gape a & wee tee << ch "os = veg ry om wenee Seine 28% ot eS on tpg fone a i thao. 3 we ies Pa Fa oi ry ES By) Kae cf Co fax] 3 + an *% oe ree "ee hs o en net " f Seee ee Mt 63 Seae "a Fant wed eh bon, Sot eeoed CY MI oy INS ger nad ft a . vase on "a on on oe ee oe oe Secor on Bean, coy sore C3 "6 wie on, i eed veene ; aries . wee, Dag en dene oH 4 Saree i oe : es raw woot 4 Cat read "ts $3) Ot 3 2 Oo x om © wan aH 3 OG ORS ee rch saan = eas (a " ory Sy ee 7s, Sf Seve - wo a Heed 68) rep oe ' oe) won Od "ee rae : G aes: i, ' ee ME ew o oe BS 7 8B Cm E bee GE B re Cy ae ~ fe ie oy Og EO Db wy po fi Cb Dp @ Ss ep et | © 2 2 6 # S & oO or a "4 3 . ro . % © fet af mm oe Se a7; rn: rn 5 go "Ry ONE Od ns aa " poner rer San a 4 ; ' : rm OS my Ss fo & bo cL. pat a gy Me ts --p ne ons a & 2 % & ni & ew Go th = 3 0 6 pee oe oo bon LAP lee Sy Ss a 4 tA} ee ' : 'ead bec on. "E ry "~, fen ? £ ee beasd <n Sie re, ", aed mh. oe gen feed oe oye con i sg won As SOF 2025 3 fF ON NO: 248 i WRIT PETIT .
2
Between
be!
3
é
a
4
£6
5
73)
wh
ae
ae
:
x ED hs, – i $y eye ane 3 4 yo
MeRamu Kaligind!, Sie. Mr. K, oubBbayya, aged Af years, C‘aa!
%
#9, Near ZPN School, Veerammakunta, Veeramrmak: infa Fost, Pedanadu
Mandal, West Godavari District. $R4 437, Andhra Pradesh,
. Petitioner
AND
. Assessment Unit, Income Tax Depa: riment, National e-Assessment
Cerler, New D ein, Room No. 404 2nd Floor, E-Ramp, Jawaharlal
Nehru Stadium, New Delhi – 440 Og3.
2. The Income J P ax Onicer, Ward ~7, Eluru, Income Tax Office, 2a-B-4-Bi4 |
ra
wan. Lowers ROR Pet, Eluru, Andhra Pradesh – 934 002.
Rajamahendravaram, Aayakar Bhawan, Veerabhadrapuram,
Salabinundsy ~ ~ S33 105, Andhra Pradesh,
4. The Princinal Commissioner of Income Fax, Visakhapatnam -1, 1ST
rigor, Direct Taxes Building, MVP Gaooy, Visakhapatnam, Andhra
Pradesh.
.Raspondants
Petition under Ariicle 226 of the Constitution of India praying {nat in the
crcumstanicss stated in the affidavit Wed therewith, the High Court may be
picased to lasue a Writ of Mandamus or am y olner appropriate Wri, Order or
Uyrection, declaring that the assessment order passed u/s 147 rAy sec. ida
ry of the. Incorie Tax Act, 1961, dated 27.07 20058 bearing DIN No. the
2ndkTBAVAS TIS 47/2024-25/1076 SFaS8190}, by Respondent, for the
Assessment Year 2020– 21 b. the consequential penalties, levied us. 272A
Me) AND 277 AACQ) of the Income Tax Act, 1961, dated 28.08.2025. by The
and Respondent, vide DIN Ne’s fTBAIPNL/ (272AC Naveo25-
eOF05004 117204) AND (TBAIPNLIF/O7 1AACK fTv2025- 26/1 PBOOESBOST) for
the Asseasment Year 2020 – 21 as arbitrary, legal, bad in law, vold-ab-initio
Violative of the principles of natural justice, apart from being viniative of
Arlicias 74 AB) ig} and 265 of the Constitution of India AND See 148A of the
tas
ieee
” ae i os
eM >
. : ” ost toe heed Gs ‘ com) dan
: ab A fore ef pee 1% Tape
Ae yet ca Eds on bee ie fee sb ie BB Oe
oth 1% ty Ad Net trolon oer “eee, pee bene wed oer : oe : 3 “a etere.
5 ae we ie! oa Pe “easy stnom rae aon aoeed ae 78 3 ke ras rate i 0%
Si 4 , faa a bee. we eee) 4 tf eed, Nee. we am ies oe A aod
ue | ae as “eg es i te Bs
“an oy on ahs wee.
& salted, hed “ees ee eter a,
, ” : ps
oo ” od
a
oS
o
PS
5 G
; oe
By oem ~ oO : be
7g ee . 2 me me Z E
= ; : oe 8 6 OT Fae 8
ron – i rot as OTK ¢ om
ie ee Yo gy i ar oe “GE “B ae
on fuk eet “fs %. Soe ben ” w 22 iA : if
Ce Cad om am fw res m7 fot ne Segere nts : Ege
ao pony nt « ane ES B rook i = oe, ra .
ee og co rs i a ae * ee et
& S68 Oy a Go & = £ ip 2 @ 8
3 385 : ee 4 Bon cae “7% * wrens oS cae) Sune feb
Ff 4 i Son vy % neh ES Ss ir gi aco oe
oy G peor hs cones bey ed ig ed Saeed we bev | org
Ae end 78) wt aed per th o ” rely es peel kb agen
on ry re fh oes Seve at a, ~ Soon, eA e “3 uae
won wo F ” wed tpt pene os td, Lach BEY Gt rae) Pay 4 5
wtee a “4 oe . 5% ond ras! a ie CA aed ween? 4 Ea ps
i i ra ‘ on ah so OS : ws oy ban 4. 5 ae ms
re ‘ta : oO oe ck ote rs wees Ay a i ring Meee
ad wee ges, mf te 3 “te fou. pest a ad bee 0G cat a
oe SO ee ae M3 i” SS
cn, ss ae cea oo oy Yn an ca 2 Ee
“o . oe vee ” ore we ati
| apere ane bed y of, Ge AG bee. wh aed wae oo
t Seve fael St ns ; :
re op Ee es OE whe ri
oe rey eee. oe ie aad ore ed fee t’s wn
aren Win gem iow 5 ines tes
a ; od 4 fh t eas a Us
ee P75 pe aad ares ik fr – Mat aa tate
he 1 Cee Sin Bt ws uA at Lene De ‘weed es oe
wee, a w 4 fh ae ge , peer
ot & deat ” a Pe 2
os ~ < tt aut ae @ td ae eZ tse
ne week ry on See oT of 5 on ae went 6% oe
& ; i Pn Go mM ‘O an’ ae Co fea Nee
– er a cae ae a LE tS ns a a 4
> or3 coe i? fe $3) hte my OR a i is Sows
ae 5 a aoc oe £
: Pp, ; ao oy a ; & @ &
mn Led on pon . od 35) , rs 63 wooo peo Ks a on tend
© Wi be Faas es we ‘ nn pon i a bid ¢” ¢
) ifs crs i or nnd hoe oid : ated (an age) st fee cs
oo 4 wt oe i a mn Sh GH Po
™ nes, ad 3 , wy : re $ ¢ pe
“i fr, at owe) sagen, apes a be z. Lh. Son = 443 bone
aed o oA a WM TH fe @ & 8 €& » #8 &
e Ow 2 G& DB mw & * os 22 62 8% & 8 =
‘ ig) ” Ch. Le Cr a ‘ fo 3% a £ thers
sce ib. as) ud an on © ea a} on ae id on a mn iE Boe
Ly 4: m3 sae, ne ct f be
a 3 ys a i wen “ee y vs MS ae
oy 13 a 5 GS iG econ bee
> ne ood P ao a & 4G oo
aan aed ee: “a a Fenn ox 5
OY we veg pe me 4
‘al oe ” ts os og ad ”
cn tee cai vc feed othees
ES veeRY
Na
?
un
Union of India, Rep by fis Secrefary, Department of Revenue, Ministry
of Finance, North Block, New Defhi- 770001.
Respondents
Petition under Ariicle 226 of the Constitution of India, is fled p: raying
inal in the circumstances Stated In the affidavil fled therewith, the High Court
May be pleased fo issue a Wirt of Mandarnus or any other appropriate Writ
Order or Direction declaratitinvthat the O rde r passed by the 2 Re espes ondantae
rw Sec 144B of the Income Tax Act 1964 dated 10.09.2025 bearh 19
is
IN TBAVAS TSM Ay 2024. 25/107 STSOF26C1) for the Assessment Year 2020.
Fey
PS TS
aN
i gC
?
rr
4,ay
2} as confirmed by the ¢ oder of the 4″ Respondent dated 04.08.2025 vide
DIN and Order No ITBAINFACIS/250/2025-26 1 078255832
ofthe Income Tax Act 1991 as arbitrary illegal and void abinitio violative of the
we
>
PRET
wm
principles of natural justice apart from being viclative of Articles 14, 7c Vg}
and 205 of ihe Constituilon of India and Sec 148A of the Income Tay Act 1664
and consequently set aside the same,IA NOT OF 2088
Pelion under Section 151 CPC. is fled praying thal in the
circumstances slated in the affidavit filed in suppart of the petition, the High
Court may be pleased to siay all further. proceedings consequent to
assessment order u/s 250 of the Act bearing [HN: ITBA/NFACIS/250/2025-28M OTS25HH53N1) dhOd 08/2025
Fhe peliion, coming on for hearing, upon perusing the Petition and the
afidavii Ted in suppeart thereof and ihe order of the High Court
daledis. 10.2025 and upon hearing the arguments of Ms. AVANIJA
INUGANTI, Advocate for the Peifioner, learned GP FOR INCOME TAX foihe Respondent Nos.1 fo 4, Additions! Solicitor General of india for
%
oreR,Ltt
mimihadn indusines, ©. No. 22-33,
Vielanagaram DNstriet – SS5S558, AP&
my ory f
tetRoar Ne, 40%,
Faceless
apne
Fisor
Fatitioner
&-Rams, Jawaharial Nehru Stadium,
Vihayariagarann ITO o1@in CONSIGN GOV
_ Respondentsathe cireumnstances stated
‘int ws
ue pleased io issue 3 writ, order or direction, more particule ly one in ihe
anc contrary fo the provisions of income-fax Aci and contrary fo the
Consiftutonal Provisions including Rrinvisies of Natural Justice.
tA NO: 7 OF 2028
Fattioncone
oacrcumstances siated In the
Section
nut may be pleased to sey xf
Wot
ae
Pieghte
iS IPS“ed oraymag «
fled in Suoport of the we ihe Nigh
ryeI
ed 057 7756810} issued by ie Jurisdictional Assessing Officer (AQ) ia. the
Respondent No.2 instead of Faceless Assessing Officer (FAQ) Le. the“ey ryatitiess mpeg eay fever be tae the Chet ~ Sine
Pe pebhon caring on for hearing, upon perusing the Fetitien and theot stead ‘ aera Res wee eee aye ~ then, aretiear * Pe ay b P oy3 yd
aiidavii filed in support ihereof and the order of the High Court
datencTy 02.2026 and upon hearing the arguments of Sri OG V N Hari,No. T, Sri Anup Koushik Karavadi, Advocate for the Respondent No.2:
WRIT PETITION NO: 1074 OF 2026
Seftween:
Mis Sree Gonal Agencies, F
Gopal, aged about G4 years, Ooee = Marina Partner O.No, 12-2-94, 55 Lacchi
. .PattionerAND
1. National Faceless Assessment Centre, Dethi, Ministry of Finance,
2. income Tax Officer, Ward-1, Kakinada, incorne Tax CNÂ¥ice, 3rd Floor,
Deepthi Towers, Main Road, Kakinada – 5330014, Andhra Pradesh.
| | RespondentsPetition under Article 226 of the Constitution of India is filed maying thal
be pleased to issue a writ, order or direction, more pari ticularly one in the
mature of Wnt of Mandamus, Secret the notice u/s vide DIN No. 148 dated
issued by the JAO Le. Respondent No.2 instead of FAO Le. «Responder Nod
as void, illegal and contrary to the provisions of Income-tax Act and contrary to
the Constitutional Provisions including Principles of Natural Justice:
IA NO: TOF 2028:
Petition under Sentieon 161 CPC is fled praying jhat in
circumstances stated In the affic Javit fled In suppori ut the wri petition, the
ise pe a, we
hoot on 5% ws ee
al re a aE oe roy a5 ay
; ‘bd: ote we L ” none OS =. oe
an ‘ : Ba bees chee on bore a) ite i; hes poe veoh bees . aoe
a % a3 shove 3 TN [7 33 ~, x ¢ 6 fom pes bene a we
ie iat ad ane aed eee po ‘be paisa af i zy Me oa eo
ne ae wh af Ee Fei . 8 Be 2 a a nee
ws Low wgeey % 3% wf tone “hy ‘ % npr, te p 3 rm,
Lar tae ‘ ent A ont ead et ras’ : ene eek Bi
pi ood ‘st sree, ep, no? teehes weed
“5 ce “ho ah on eel ay) uw OEY c A. % 2 wa, oh poor End
a te ‘ im ya ed % es nw OF Se eh ” x
lane inne nee! hewbe woe roeee ee pore faite wee ee re ny Sates f + ¢ nS
ty / boat! ponee $ os mm ge #4, 3 eieee $ boos $3 when “s ies
as “4 vice Pa ow re 5% Sree ras} ome! 550 aos Mtoyg agers
ars) oo Moby ee 63 Ch Bb ats Si Ba (Sn ane
ns on 3 rel wo Re sa we vy, £5 A Sone CS “awe
ed ed vers et eben eae nee, ig ng lo, Sed “i, oes * es apne
xR. om ko ae Cpe ns ree _e £4, ove rang a a [ae % woe t2
ad bene 43] News broee iv ” end aed geod gr Pa Fo ae os vy
” @ £e ae: Me he od Go hes oo “ye
on ak Yaitnes . Fs erect . &
eo, Eb “OS 3 & & se 4 fe” oO ton SS
oe ° we, ” 4 Aen ne % bees
a rr ae th ge tg a & 05 wey pe B an a rs.
a ce ee es fe Bee a fs ms 8 oS
apere Ay 5} * ay hove roy ro ae ee £3, wate C3 ot .
a3 wns rong “4 on ae Sy vee bens ae gene botoa 5 tis LSA oases
Oo 3 wp x fet fe he bbe aa 63) ft ae Fa 03 fan) se dns ee
mM j iB te ne rr to we dee gov ta bb
te A Se ai && oa ca fond aires pod te we fn wt FC a OO
hee o #7 op eco Sone ee i ? tan % a sees, ¥
4 io $ 6 wae oem @ vom . ia Pass G oa
ten 4, ff 1 on “s Shy , if wo ; : a Ee ¢ 2
teas . GS OO od Lo hy So go ee ss as Moe &
b4 oy i fake Tere 5 fe cas fe as Go te ee Cte sed
a hoes <5 i ug Jes Soe Cy £% oe. pee ~ Sneat see sere oy
rs ” gn ron i i] sn, re £ iw “3 pie
tee vans ¢ whane “es whee . Cy td ANA yon 4 i ” Ai. 2 – nee on
wa OG oc a eo baat m CE bo A so fee HG
ie a OY ue om & me oe fe af a fe mee we eg
wd en £57 ee oon Se ake, ¢ 4, ape Lan pees ae tow ee he
peoes ee i fore we C3; gen 3 foe on My Senne OES Gow ait oe
‘nooe. ape y soon . a acl Leonel r aw re ees, eet
oS 665 ih Ce ase A oe om ity agen ioe i) aan
2 tht 3 tyeee. ” Ae when a on ° ay ten ar ans
4 ne ne fe % eae. acon o dard on *
. or an cae oA We et = wd, gt ee OD
eae ted vw pet oon ma wh genes ig the be iL ned rs % on
” Sn if a5 oF beenre eS £S3 Ong 4 4 mn
ras) an hoe At oe ii i Ape a ~ een ; i
shoe “y rae Feet ; fave Pod perce eaad {mt tht Gs +
, i we 4 $3) 53) os 3 Nine, i
C3 5 ta ms oad ce
sso ” Lesead Sapee rh
wen
f
;
#
ran
e
5
Afa
he
.
Re
=
ay
“t G
vas Uo ot Be ans
Ch. bode “pf LL. Seve ee y Faia ~
ye eon oe A ay Y re ~
Y pe ae x 0 at or ge $s i ba “a om fens ;
4 sage v5 if fevers a hoa cow id cS a ne he, ‘ xe tt
ra ween, poneey oo oS vt gn Y ix, Ae) xt uW fod eee Go . as Se ne,
nae 7 fap) . pe * a oboe fava aa tes eos z ‘estas he wot
ue mM ee oP ’96 ete ON ott ” Ps $3 ame yO
eb: my re Lot ty “Me rn (S Fes on, mS SS £B £ reee is eS
ial a aah mf Tad 5 AE a en A « weed oo ene
3 me “J Sade 4S 2 Li r3 be : eo peed
y &@ wo N & BS i oo & ne ogy ZOE: a an
en ae a: ae ns © ti OO neers oy re & te ‘2 oS me rs @ % ogee
a w “. Nandos bose id Dp wa Yoee ad z < ct iP an A Poe
wy lo ft Men gy . a c& © _ Oe ke j fy be
lene heeee Ue os finn chock oe Se Ze – * 5 ral
m3 ae oo “_ cane hood 13 oe Mi ; 3 Ay ”
: ~f ee SE ood yer f cs he oN eo,
o OE fe rs ns, ea ” See
gf ee mes ee we
ete te oh. 5 omer a A Fe
oe, oo beers ar AE ‘s tad Mee vonew
ee RS mw %3
8void, Hege! anc contrary to ihe provisions of Incarme-tax Act and contrary to
ihe Corsifutional Provisions including Principles of Natural Justice.
IA NOITU OF 2026circumstances staied in the grounds filed in support of the petition, the
Nigh Gourt ray be pleased fo stay all further vrocosdlines 1 sursuiant fo ine
notice u/s 946 dafed 11.04.2082 vide CNN No. iTBAVAST/S/148 T/2022-
23/1 0825897 241) issued by the JAC) (Respondent No.2} instead of Faceless
Assessing Officer (FADS for AY 2018- 19, Pending disposal of wp WOES! af“ny
2026, un the fle of the High Court.
The petiian corning on for hearing, upon oerusing the Petition and the
alidavil fled in suppert thereof and the order af the High Court
Counsel for the Respondents
WRIT PETITION NO: 1092 OF 2026Setween:
Satyanarayans Mupnaraju, Aged about 60 years, Rfo. D.Ne. 4-172, )
Ranchayaiht Office Street, Bomrnuru, Rajahmundry – 883708, Andhra
AND
. The Union of india, Represented by ifs Secretary (Revenue), Ministry of |
ret,
Finance, Deparirnent of Revenue North Block, New Delhi – 110004
é. The Principal Chief Comrnissioner of Income Tax, National E-
Assessment Cenira, Income Tax Department, Delhi, 2nd Floor, E-
Ramp, Jawaharlal Nehru Stacium, Delhi- 110 003The Cormmissio yi income Tax (Appeals), National Faceless Appeal
oe
Centre, Income Tax Department, New Delhi.
4, The Income Tax Officer, Ward-? (13, Ralarnahendravaram, EastGodavari (Netrict, Andhra Pradesh 533405
ue CG enn
ed Steve wren, yr o Bene
ver, faey, foe. ree, ¢ 3 en. tS
My ee £ , w ae a
oh 4, \. ; i
ge ean, a ae nt ong EG vi Pena a
ar oN fee ae we So oe OH
*. aeeen ney Se, ” ad “4 4 . we
my @ OO om Be uo “eB ~ &S
5 Cy ee ee EG 5 Z ed ce
oy a3 ” ; 7 me og a ad <r! eee on Z
i a nn ae wh, ie oS
poser) on ay , Ot, hk wei woe TE A
‘ o C4} ‘aeod vm, » aoe wn £%% steer :
co gt ayers ae an a A *” * , ns)
woe Cue ON i ae J rd Fel oo fy B
en om ~ oe oe wes benen
whee ioe e wd nd SE . m3 ma & Q
G wee faa, bd Non $ pan Pe “3 es ome SOE
we en i rn Seas Sy Bae ES
foe iat ou + Ee toe “eee o
eae iG i 3 ne aa a oy, ee om
So Com F oT, OB 3s ¢ 5
& _. Bb ee em a3 H pe on th od oe
uh A ake raw neon, iaroid 7s weeoe en ree)
sa o ‘ 4 td geen 1 ox, Na ice wed in
3 re ‘ KE a coors gy ce % yt fan
a ozs A cg, fe “yy
ss is tS as free at 3 te raga % ne eee
ne on we 7 noha if C5 iS aaa Seal a3
waaed 4% Soe. aa re ‘ .
os on weet Pes a cone ars ton oe
m £5 co Sot Sa wpe ee A ay
274 heewd Ipeee a < el . i o%
, ih CP en ED nf GOES nen oS feo
ee os Lng lect ; , eet os pore Paes
(rn 2 rm wt jd we rs
eet cee w Sen ‘ F 4 wo tchna
“95 ee Q3 we eA we £3 f A 33 w Lon Â¥ LA oer, ih
nod Seay % os x fut . Sf go ria aa} i, aS
G@ ibe om tf ben we re . baal 1G
wo aot “ere i 7 “4 * Pas oo Paaal 3 . otoee £ we
“, Lf od san weed ” whe XS ys ” canes Ww Seen a
raat “ee a tad were ~e, hot eed ” ana, ‘ens
te xe tft Neepeet ne ns oe a go 6G an wegen & — fh erage
ohel : 4 hee My oI pe rs , wpe . ft Pa wt
bac gee SOS wh 4 pe ege wn « FE th Ch orem £55
m 8 BO pe a % SY ge % G& ES 3 Bon
fm he se i 8G wef me oa ie
Ae ee re wane, VS ong we Pin, ” In De 1 ae & , a8]
GE eee a arn: or is Ck gs i an) | iar ar
ore on v vet tan hen £%, ° arenes rane
ke ae “es mL re, ie Ub mS Ss ri ce) % x vine MA spe
o : a, ‘ed , reed As ate) id bin ned ¢
ae 2 ad ee i meg ke a oy a sn as a ae
es ox & & BF GB OB ye we BP eR BY mt G B
few. 63 Lene re Pe “se, lad $4 “Eo wy if} Sore we pees teed cy Hood
oe BE m of rk oe 6 BEOG ao « m BB & Bt Dp mR 2
re one yor : 3 babe ot yet tA Lene 2 ied fed a Pal ae Sebo A ft
it g en pow : – ann nC %h $ sc ere dood ah poe ad reo) C3 fer “nee
we 2 8 @ » @ 2 Soe
: 3 ON Bo 4 2B Bs ; cy
mass a} Sed tpn
4 ota by ehewedy tha re AIOE 4a RP RPA EVA COR GY AY Fortes
Pad & Dag CHN FF HAs ASTiSit4 PAPO 2-23) PLIERS SEY 3 Dy Masog ndent
No. & arnt the consequential demand notice deted OF 03.2093 issued unce:
iTS noe OMA i }, and the nenalty order cated
: OLA Sea g hiss :
oo
oo
ry
aed
a,
tg
Dist
‘TS
<3
ip
17d
£67)
me
a
a
&
~~s
ve
eG
QB.
am
xiA NO: 2 OF 2026
Pelvon under Seciion 167 CPC is fled praying that in the
fj
vie
coernive steps whatsoever, including recovery proceedings, pursuant thereto,
for Assessment Year 2048. 1S, Pending disposal of WP 1092 of 2028. on the
He of the High CourtThe petifion coming on for hearing, upon perus ing the Petition and the
aftidavil fled in support thereof and upon hear img the arguments of Ms.
JYOTHE RATNA ANUMOLU. Advocate for the Pelitioner, Additional Solicitor
General of India for Respondent No. and of Sri ANUP ROUSHIK, Standing
Counsel for the Respondent Nos.2 fo 5: -_WRIT PETITION NO: 1496 OF 2026
Between:
x
M/s. Sree Gopal Agencies, Rep by: Lunard Shyarn Sundar, Sfo. Lunant
Krishna Gopal, aged abou! $4 years, Occ: Marraging Partner, D.No. 73-Petitioner
ANDA3
*
4
Rey
&
Ne
+
x:
>
7 ;
a vi
a
g Kis ives te ran’
a ny eee rch
Lh. yoo iso aa foe x
ae re) woo OG Go tot
ot 5 ~ tee. . wader, “ee,
4 Fal on : . caeee
. ots we ageee fore vn hove shee? ed YY? ye
y , ot paces an % 2 –
‘ oe oe oe. , ree) 5 a neon hy _
in ih wd “ee if fe fy ”
fee. ” t% tet spe con Feat 7 shee, : Z
cc 3 ae 22 oo] ay on are ade . % val , wn
bee hee i «2 & She oS om ey or)
ase a i nod wo rst ot oO ge ox teen, <,, cn
hon “ere 4 7% me oe 5 ates ane weber. we ral ooo
‘ee ODO oti om kes % Se
a gm “i 2 rye ee $34 , be
res cy ms on nce Z wo wo ke
my MF Bade, “tt $ o odes 7
zc oe, m mm ee oF et i ; ven weiing
on int ah oe waco i oe om £4 ty weed
Sve uae whe, wh ae) eee Pag’ ee vores teed £25 wot
gq Samed : tA aod band tye ‘3 howe nag Feces
3 * ih. oo oy o3 ead a4 othe Pah cored
£5 . rod BB 8 ie 5 Kee =
on ns nA io ue oa Fi @ fe a) x
aoe oes! oy Ge i ¥5 oy, Fe ed i ,
fone a 3 5 eS a foo wwed ipcend
“yf Ot f it : ve po oo prs r% »
vA rt on 4 oR ” a on Save ‘ wr La?
on beloee ogee ‘ad poe be. {% pease a, * $91 +3 0 md
iG mE EE yee ty a ~~ mG wo 4 BA
4 feove, a baa 84 ‘eeres eee nana j ,
Gi te ae rae ed ties oy rh ee a se % ns
ow © mp won om 3 on i ke Be
a tt of ° we we trot on ent as se Wr peed
. rs oon 0] feobe, ” oe Can agers % tees Ce beech tot
a ¢3 6 BY $5 fend G Pao mS
a 03 of A Lng gon oe iS
a s; fo: BOF c . a i a
* “A pel pene a 4 4 $ aa)
of Rey a fee pa arn i tf
nae SG 13 on tt oy we ae “we 3 fC fom oP
oD ioe oe a & ss ” on ee
woe ~ & 8 & Be Bs be ya ee ee OG on
ri! a oe iy 2 be ~ © Ae a © te A om
oe , Ce Ana Se gn ae i ee hhd “wk,
oS “? 3 CS peeew sh ea? vas acne rage) oe ape oe . plod.
an feee . Som Spee on Lod bet leew i rs ge eed % CS
bee eee aed nom “C7 . ine PG Seer a we – panes fepere i tad
Fg wD ad net heme sagan CD ae w bs x, « ond on
gS pe ke g oe mE nt of ay” a oe – ie oc
% * at : am : ae ° peek shen tees t
rs, ” vie ae ti, or i sf is, Sone 3 $ x
a we sy Som 4 1 ae me ond
we BE 2 eae on or eee ane th oe i tie 7% owe
on ty ; cs noes 3 3 pe be is £5 $4 oe fat
oe whe th ~ 24, ra) ole oe hoi 4
we oo eS Q & OS G ee a3 in, ay
my – 61 on t %
Bees wt Jost . con Lf * bebee ifs “etd ne mar Lee Ch
ras te lee Rape g% e ae Ly cr
5 sn mF [oan ia oe “A wa hee ; hy coy
See oc «ET gen Q a aes poke oy he vo se *
SOR Rode ” a) We anor an. en
° ne une i os wm ge 6G UD
” gS we es 6 Bg = &
a OB oe % Som
Wa “2, Ke Yenine te fi
“| Oe wn Sa os
Sete Ct . we weg eed
az Geom MOPatitioner
AND
1. National Faceless Assessment Centre and Dethi, Minisiry of Finance.
PPOOS.
The income Tax Officer, Ward- é(4}, Guntur, Income Tax Office,
NI
Lakshmipuram Main Road Guntur – 522008, Andhra Pradesh. Email.
Sunmur TO? 1@Qincemetax govin_ Respondants
be pleased io issue a wril, order or direction, more particularly one in the
nature of Writ of Mandamus, declar ming the notice u/s 148 of the Act, 1964syjoazessoaa T} issued by the Jurisdictional Assessing Officer (AO) | Le. the
Respondent No.2 instead of Faceless Assessing Officer (FAQ) La
Respondent No.1 es oid, Hegal and contrary to the provisions of Income-tanAct and contrary tn the Gonstiutional Provisions including Principles of
Natural Justice:
IANO 1 OF 2026
Petition ander Section 191 CPC jis Hed praying that in the – 8
circumstances sieted in ihe affidavit fled In support of the peittion, the High
Gourt may be pleased to stay all further proc peedings cursuant fo the notice u/s
148 dated 08.04 20e for AN. 207819 vide CIN No.
TENESUSIE NZ ad/1O42655044(4} Issued by the JurisdictonalAssessing Officer (IAO} Le. the Respondent No.2 instead of Faceless
{5
Assessing Officer (FAQ) Le. Respondent No.1, Pending disposal of WP 1205
of 2026, on the fle of the High Court.
The pelilion, coming on for hearing, upon perusing the Petition and the
affigavil fed in. support thereof and the order of the High Court
ty
date@i 1/02. 20268 and upon hearing ihe arguments of Sn.G VN HARI
Oo
&
Ss
t
vit 4
She are 4, oes “tre nt on
& G 6 Se an a we oe © @ & ye
a) bom Co we ti ood gee tee? Ape teed wees xt
bone ners fees. £0 feos “o 1 ares
ft Y yom ‘ , ret No, ar i ‘
ae od . foe Mone a4 “er oo. 3 {3 sheet nece £% xe ”
S me Od : 63 us wen a os 4 @ Tape
a mm es ee a nea a f on :
C3. Na es 2 a dened ¥ yeen vedo Ee a iA
ae a3 Wr ae ants . igen Rood ted whe pa 03 pene
ae ne o3 ee vs card a3 rs a S fon vs
ae ee bee 03 ees a 7 a ae’ nes
oa 14 pons “wae thy 154 rent a Whe ph . vee
os aft an a co : i . is coe Os oe
laa â„¢, om en Anew on pases gee Senne Pree a” So, read
Seno od ered wo yor fen fen CS pon t% . ee one wis
ered ry aa wy te. ie eae pes tet brite Uae. Led Boh as
we 0% aad Poa wee , ore ; rs Bien o a , $3 A :
on od Saad aes oo oe Pes ran rod fees * wo tage oe) .
a ‘ mB oe oo m ods anaes we OM
thi we th ne . “hee nape the wet Soa a;
a Â¥ wae RS Co ‘ uA Ly w fi 7 ey
oe iN Gh Be peed poe wa a od om te OF ep a
Seon, aaa ns Reed So woe hood when “4 atte,
aon Ot iw . thy hee Gs Orn CMO. Ms
” aa ye aod » vo a £ a : can op a emo
cy Ea Bs oe fy feee peed wer, “Nee wet a “5 Yon
pee ry Sone i aro 4 is ag a4
ea % ry ns ron, La a Seder een ” > os 4
4 iad , Jowbe. te ft 4% seeee i EES , nt +
ew eect Wie % .. £% LES om the veer ce cans
Cy we a ne tp ie a i wetes peseen oe ? tsi (ae
on oe Oo. Dh oo vee eo eS Aa – weet vn, hp 6d nd
fore. + phere yn “gece inte ee ” ne
£%h oth ‘yee oa a had ern roo rae) rap
rene, et iB Fg ud ” im Mee becat aK
fan anh B £4 ES C3 Ee ms th
re a stees we ». oo eg ‘i on Spor co a gees
on n a se one “J oo hy fone red reed y
co fh. gen Be fey ‘ ay SS n % Bb ”
C a ie i 0 sad wn C3 se oes haf te meee aad
a freee re mL a oO Eee a a
noes wee moh en 05 Fo rsss ry ho eG th i a rn
oad ah bee’ tie Pas “te fa) oe 4 oS s a
ay ~ ro poem a bow saane Se re aed oe v LO £ 2
is re ae en “Lp on ae Gee ee roses Syne & ? oe
fs £% CS f ad : ae ee) bees arene soon rh al”
badn aad sd i i yo Fel, ” pe) tn Rive
a ca water os mn . f 4 Swe nyen, : ; ony nent,
at iM ie ; pees ny th ” a a) nent
BD Sane % oe a 0 ae ‘ : en 3. Qe ape
gn os ~ yt poke Sven yen ra) re on g Mped rs Z
Pon vu we A ay mn LAs J Sane ary ge Fess 2 –~ seen bine
Gok ra is . Oy roan ge rasa oor = ad i ross
– . haber. 4 rey me * wet
: \, oy aenine wee. ; 2
=, ‘ St toes sae me we L73 oon eo CG ed Fear a oy on
wp ge tue . ~ sae aml ae o4 £3 ~ ead »
Dale oe Paad ond rane paeers L% on aie Kove £85 Pa =
4G mG rey an cane . . 4 £ 13 a re4) mo C3
fee , wey £4 Sad ‘ae Just, be LL. ao ¢ m, oor
a OB ve AE Od ocean o wee DS ‘ we FI
ae Y pei oi, fae ee) gS wo | Seow we een
weet eo 3 15 aa tet — > Seve cn vi ma freee ee
¢ ae ” ” tween on gnne Z i .
oS fe fe em am g * o uy be
ad OL
”
yod
S
Sefween:
rf.
Ni
3
circumstance
Pee
iF
S$asa ra’ Pom? A te [ons &
on be OS ve Po reced SF haw g
oe hbor sodioee a teeee Sh,at
Roos Sima Pies, SEA La oe Te ros oy Ris, 4 Sey x – ext VASES is ay
Assassing Officer (FAQ) Ls. Respondent Na.t, sending digpasal of WE d218of 2086, on the fle of the High Cour
Respornients:
WRIT PETITION NO: 1424 OF 2026
Betweenoueyulu Vara Prasad Chelleboina, S/o. satyanarayana Mig
about 64 years, Orc: Farrer, DO. No. 17-124/1, Salipeta, f
Peattioner
AND
7. National Faceless Assessment Centre, Delhi, Ministry of Finance,
Moom No40t, 2°” Floar, E-Ramp, Jawa! rarial Nehru Stadium, Dethi-
incame Tax Officer, VWard-1, Palako!l, Income Tax. Office, As Aayakal
Bhavan, Ooddipatia Road, Palakol – §834280, AP. Ernait:
m2
Felgkolu TO) @incomatax Oov.in.
ae . Respondents
Pattion under Ariicie 226 of the Constitutio oy india is fled praying thel
in the circumstances stated in the affidavit fled therewith, the High Court may
be pleased to issue a wri, order or direction, more par rticularly one in the
nature of Wri of Mandamus, declaring the notice u/s 148 dated 04.04.2082
vide DIN No. [TBAYAST/S/148 ?72022-23/1042471558(1) issued by the
Jurisdictional Assessing Officer (AQ) Le. the Respondent No.2 instead of
Faceless Assessing Offic the Respondent No} for ALYY 2015-16 as void,
legal and contrary to ihe provisions of income- fax Act and contrary to thea
Consiiutional Provisions vchacin Principles of Nalural Justice.
IANO: TOF 2025
rot See. ;.
Bt ze @
ie g
; i om oy ge
i? fog an a eee? oe
‘ oe OD 2 oe a nro
7 4 re ti a a bene : Be “ey Rn. aa Bioesa
Se ee & oh pr sj “gn Mas = & &
a oP i & oa o & te in tS
anee. , the » H ns Bove
go fh gs me OF he @ Zn
2 oO Bob oo & zm & fi. ae Pas ea
a a a orn * we ge me To 4
a a rr a wy – 2 pe he « oy vee “eee
se we ER neo aired io rae © MR
ae a , we ag a cy ; vite : > thee andere Ne
us an B ; noon oe teva, hee epee, ras 7 ORES | i
ss me, eg’ ten “se wy OOS
tet y cay be ‘= BA MS 5 ne athe
he Ss “fi im fh. es obec 6 8 nee Ss ok
ch OT baer cee ga 5 5 Sr i
Son oh. iD 32 7 * th Lee ewe po Meee
me we ae i Ke us Wad rane ced a
ass an ars 3 ra) ge whee ; we
iS on 4 won ‘Ss £ Mew as ne
mB 35 mS SS ” , ons wm a Bs oe
Shade. pon £4 rn el : rg foe __. ye, vo i ae
i oe : . mo OR
3 deen bs eee too sen ea an Olio
ae Sana, vo ery yer tere oo woth, i i ite) Groot ne
a Stead 4 ow rn On “tee, eens 4 ” eed rapes, cA
a one 3 OS oe “3 id wm pet mp Ee
a oF ety “wy fe Hay re ao 7 anne : a Td
4 os Рoe ̩ yee t eae won ra
ea wy Eg oe Se “3 . oe Me AS as yA nat
ch 3 ma oe ah oe, an vee ay ee Eee ny ee 3
< wae OS ues ng wep bee ie) ae wen “nat ode fee et i
Boom naan HE he on “3 do 1% MM (Bs fp Ee tee
ver a ; 14, ea 8 « ah wee stag « ‘ Kops A ” as
mu Se t ue or 2 rs ten Z mes “4
: ae f > %, wn, bee, be. 7” Sef ra os
– nat oe a ih ” tr Ly er {3 +
. ge Ls ood sey 14 Sede. nn, LA Seed, Fa aft . bben 34 i “es .
nn ae at Co im POO gy ne i gee
ones Seve a I 4 choos ne , we Sno hae al ay oe Ges i)
CL ars vais a iG the – peor at me t Jose ae ¢
rf pray poder on ed uw one “J whee “aby, sect a 7 o a oe oh .
we ae ws we, Sale * ok ree ” ae ae Cr % noe he a ws eo
ene 4 fs ne Focal Ch a : ined me tenons wt ee oo & on wt
rae ween cog free see , jon $ “oe ae Seed Teeed Shen
vayee. 24, 7 spon, eee F £15 ee oon eae ead ‘ft be. dee 0, Koare tree ”
Bs ae ae 03 ° Lk. ths Fat jeer bod te Ka a3 & a 4 x eo – york
[ne xy ah on oli e4 a a ; > os oe es
o EB Be ye A “WG BE Go, Bo 4
: 7 where 5 ee % See, ‘ne rand 3, ‘
oes so Be HG Se x a be roy ine % Cy of é wo TS Fas}
A £2 ns foo : 2 & GB ge Em ge a % . OE RS ae
Cob @ NY Gm . £ & A st 4 Se y os m an ee:
be IN a m te ty WS 8 & a OS a ne a
oo “ee nt?) ne o a Sao i ne aay oe oD BS me fe t
Bm 8 & , a: BG & = @ ae wa ° ,
oA nee on ed os§ on ened Sees VA fon ra ie C f 3 3 ” rs ~~, can Ve Qert
my any 5 Ee a a GC oh 5 «ide %
Thon OB Oo 2 Ee an, oo Ae % oo & a an
“A 77 rood ¢ a cs 4 coe, ~ kn co ae w fo te ain bee %
, os ea y. Met rye hee shone ah £4 ‘4 & $3 nt O61 Spe pot od &
A edee a nen fy a cn§ ~ Menor 3 ; : go ce oy os 97 eK o. tA
rae we 4 bs iced , onee es i me aa 4 or,
bee a im = OO, 2, 7 oe n> ne we. OO ge OBR Ben a
ry 7 o* heed eo a iw ~ jee se oo am anges ne 2%4 [a agree phen 7 ; Ob La co
Reed Cp ek a ao an co 0 red ze me SD. sce oe ce an ns th feten 35)
ese ares Ss Brn saa ai ue wy CES a ie
_ £3, rs Sad rah You oo ~~ see xq) ‘ht a4 Ue ” re . rire.
th aed se naypee eo fo + nano ae pied ae bat raed the Cn red pod .
rs ok OM S&S ht ee we ase ee — 55)
on or nso) “4 a ie i res] 4 rf
tp 3 Fs ioe ns
be Ad age ry ry bos honk a, neyy s iF AAG wie oven $ ~, 4 Sey t 2 3 FER ¢ ¥
nature of Wil of Mandamus, declaring the notice ws 148 daied 31.03.2028 for
AY, 207-18 vide DIN No ITBAYAGTIS/I48 1/202 1-22/904 231 758864) issuedcontrary fo the provisions of Income-tax Act and contrary to the Constitutional
Provisions including Pri rincipies of Natural dustic
iA NG: TOF 2036Fetiion under Section 981 CFO is fled praying that in the
circumstances stated in the affidavit fled in sugpeart of the petition, the
Galt may bey
gad fo stay all further proceedings oursuant to the not
Â¥ zat 3A TR ORO fens Ne EAE AR Sot rN
48 dated Sigg eose for AY. 8015-16 vide CNAssessing Officer ©) Le. the Respondent Nog instead of Faceless
Assessing Officer Le. Respondent No.1, Pencing disoosal of WP 1446
The petion, oe ining « or for Searing, upon perusing the Petition and the
affidavit Hled in support thereef and the order of the High Court
datech tT? 02.2028 ang upar hearing the arguments of SriiS Vo oN HARI
Advocate for the Petitions af, SHLANUP KOUSHIK KARAVAD! Standing counsel
for Respondent Nos. 1 and 2:
WRIT PETITION NO: 1482 OF 2026
Sehween:
? hans
Pandun Anand Kumar, Sfo Venkata Ramana, Aged 45 Years, Occ: Business,
D.No. 4-17-2, Behind Namsa Meda, Near 0 S Tank, Tadepalliqudem, WestCH scavar) District ~ 544704, Andhra Pradesh.
| PetitionerAND
Y. National Fe MOEIaSS Assessment Centre Delhi, Delhi, Ministry of Finance,
Room No.4, 2″° Floor, E-Rarnp, Jawaharlal Nehru Stadium, New
Delhi] T0038.
5 ery ropes eves yeas on yen, $4 poet 44 . ee
Ge ie 03 74 oh ws ea] oye Ch 587 oe rye ay tht we
‘ * Seve oo wen va
whens selenny
ondenis
Y
Â¥
;
N
aS
€
e)
sand
don wen, pee
ees ; eee yore . 4 ; gece
as “Gs ; ; we coat Be OK porn, cheek ae hee GF o rh
” x * on Seow. apg w ay gee “4
o% bent a thon cpene spree ctf ageee fe sae per tS
poke ty tohen pet Ieee ey tee gerne Sieee in raed mere eee
higon feben “, eee tae an a ase sae L050 IED weg a
sae BF yen, ood oo aid Fae Co pst wd ty –
| ; @ a oo) oS we * me £2 we phe
feed Wa tf x rae on tee, tet ong Fi yeeet ee selene hen
. ix. os Le od £ 7, ot tf 4 “et bene * eos ”
eS & S a as an) oh,
preons ¢ eo Sere ”
an Gg moa 0 mR TS Rome GB OE
2 : howe ih a phone us ea a ae na ee th eeee
bees ” doee ey £% ¢ oy tee . ~ hs
‘ tat > ceed gg oe eh ke eee Cu} bene fee. coe
4 os tage % Sop ET tgeen . 43 we « a3
ae a ; od eet fj need ¢ tek, he Uo re
ore fees rae woken when ae P oo Weed rae San Seow
¢ £3 2 . A AE or : ae 1 ; ana
te oo ae DN ogy OS OG Se ee
MTG a hd tee ete OE
om . 2 eee plies % we
5 or or 45° © Fag” $ Soon sant oe oR
oe. ra “ae ¢ ‘ sheet nd ae > wn ree
aay ¢~” oe 7 ~ S83 mp foe Seon aw £4 sos poen 7
3
qi
RQ
es
a
s
te “iB 5 A te Ory AR
is OQ tT sg fs on rn cn arr ne
t © peer seme peony + ne 4 i . oe
“SR eee ify spon a eed sere woot a a Pa ‘ oo ge tA et
xo oe ns ns “ys wm %&F 4 Ol GR EE lees
re aod ws a af i” “i, hn m SS 4 :
B oo mB ” co. @ me oo 6 FB og
a . 4 ee x ~ eoae on 4 Sh * H 2
ne ng eo ee Gt Go be BB Bw Be
a es a3 an or, ven sgres . aaa a3 ce tote ee “4
. ame Meusd phere 63 2 pee ad : 99) tae ois woods
. vend we £4 ed ened 7 ry Ee chee? sre,
o a fen wee ” ce Sees thon i a ce
4 yor wom, “5 iS os ai “en od vpn eed ot Jee ot < “¢%
Saeed wed ae shoot oy aed ; Loe CS nebo poocs Co owes bat
rey – me . eee Binge dene ” ger a ws og ge
iA a3 we * pe ” “: Z 5
betes. ate paen é +37 i? ; ‘7 5, greg, we
Sree ae . aad * f 3 4 oened 6 4 4 gn
x MS Cc o raf te ieee i. o a ot . af wB wae Ss aie we
cr % «oe sree lane Face’ eo hee – ee
co wy ae we . ca ” w& co of pone gn as oO
See. eee ge 4 3 2 “ps 2 ¢
ns io 3 Oy oa in noe Be os 4 oY 3
ong ot oe aad oe, (13 ee sen i aed Wn a a
nd “4 431 tS a ras] ¢ an w
Let is “ee are . ps4 “4 fede, eed eres ?
re ay Be i 3 on i 2
oe Cad. een seers “ue oh. ened Seto os: MS i Sanat
WRIT PETITION NO: 74535 OF 2026
– Between:
Petitioner
AND
1, Natona: Faceless Assessment Centre, Delhi, Ministry of Finance,Room No.401, 2°” Floar, E-Rarnip dawahal fal Nehra Stadium, Delhi.
rhe income Tax Officer, Ward-1, Palakol, Aayakar Bhavan, Dodcipatla
Moad, Paiakol – 534280, Andhra Pradesh, Email.
Palakulu Hol G@incometax. aov.in,
Respondent
Pelion under Articie 226 of the Constitution of india is filed praying that
r ihe clrcursstances stated in the affidavit fied therewith, the High Court nie pleased fo.8sue B writ, order or direction, more particularly one in the
5
nature of Vii of Mandamus, declaring the notice us 148 dated SO.03.
AY. 2020-27 vide DIN NoliTBAVAST/SN4S 1/2023-34/7 06 3095486/4by the Jurisdictional Assessing Officer (IAQ) Le. the Respondent Nos instead
“3
issued
of Faceless Assessing Officer (FAO) ie. Resposdent No.1 as void, Heagal and
contrary fo the provisions of Incorne-lax Act and contrary to the Constitutional
Provisions including Principtes of Natural Justice;
IANO: 7 OF 2028Petition under: Section 757 CPC is filed praying that in the
circurmetances stated in the affidevit filed in support of the petition, the High
Gaurt may be pleased fo stay all further proceedings pursuant to the notice u/si880 dated 30.03.2024 for AY. 3020-214 vide DIS Na,
VAS HS/148 1/2023-24/7 O6S608486(1) issued by the Juriseliction
om
5
wz
oeo
Assessing Officer GIAO} he. the Respondent No.2 Instead of Faceless
shea?
pr Ce “Rf ieee
van Net f% aap
i ee 4 ape
Sadenw ¢ eat
wee a chen Ay
” 4
naeee fee wer een to
pet LY Lt 4, 4 ;
an Ch on C4 , a BS .
F eee ee 4 ewte nt tt M
: ” po ¢ ” 2 a ae gore va iH BY mete ee
oe “Sh Per 63 ised a ae 73)
at ras pened on i” fece ofan * ‘ Sh om aad
ab i” rae iden, ea ts ogee am en Sud ie ws
eed . a oe ” 4 ws
whooe a oe) te me 2 iA we ras tf id a *. eB
rae £4 hanes ae it vod ol uy eee ¢ ov: fave ei trek a yard
oe “3 od mn we ee po eer Fee 7 Co Wet me myer Some
ea cr ee ee . me s fy ee ©)
Bes Bee ha 6 wo Ww ti “th 2 tf xy
oe Go re ‘fa a8 eo he 7 EDD ee me
4 eS @ ” esd wy, 643 ro G oR inp few a ED So
aa weet Ww ieee we” 3 ¢ us ” poen SE ays ihe tA My rb) ”
z woe ED &> be Oo me ee Be 7 x oe
ae hi me og os ye bad “wy = “~~ Gf eo
Be Sade ad mn th o o baad tod were hens a2 tat YF ” on
4 3 bead mee i Se So OK wy C% es
s 5 preee . “4 nape * Z
” oe eo Ot wit hn my het a an ne “3
tt £2 whee ” hee nr ie “– “aes
poets i samen e ed
we ~ nt £3 3 Pree, Yazd 05 25] Pe anes aoe Near! eerie, ™ is}
~~ BLa te cS oe OB wn mr 6
pee ent ay seer oe aa os a HA o ‘nt m4
to we «(CD ont Gy om Po os Be gy aE weed ge
xc 6) o os CS ed Dea io 3 ms iA “nh, f ot
aay se all a ‘, rata, ae “s oe
an Hy then ey * a ut a AS bee a te Soe ce
oe 4 a ze ron w owt wet to oye, aren ym
ee eee CTi or ae Sonn oe we £3 : nt a) eT cd ue dees
ras a ‘dene eo ras ser) vee, an ard i wed ai n vaert es a oy 3
me Eo fy oh as a ane we & © 6 i & foe
oko nee! – ” 4 an bees * : . ‘ae fee eee *%
hy ras a7 Seve aed L. or, fee os we ue Sead mG fe “eee ” oe â„¢ * @
re er ee t4 mod Sz. ry en x ty ag a
og cree A ror baat Wl, bee ee re OF steet “4 ae
as ce A, eos fone % hoot oh cl @ yr te, cn “ae facies
Ae from wR “4 0 ? “eo me p che ~ ee a
on is oa ee MY oS oh ES chen ; t ue
‘one ae fe oe za eS Gy fe
Ay py te ond ao eu rE OE an
poe Behe a 4% ras) 633 wy bas ° ‘nd re
” ‘ oe a whee if eee ; ete, ‘
Gm i sie on 7 “5 os OE oy a ee hee
ts bon. whe ‘ ne Lond 4, we
rr £%% ‘pees 4 ws suet ead wee fry
oe wy 8 | en be TD
3 –e beh Sede wh
, ined
Tees ¥ rsOF
as oe bee
a we! 0 a ben iow
2 OE ry Ee ea a ih
5 . i
Fas SI stone at x =
37 “pee a my pe “eet aged zg a3 cok oem
an i oe Ge oe oe Zo Ol 5
‘ a 2 Pans aoe 23 th ” n yee
a i ” a van Boog VE Oo wm Ff o
we 6 re rm Es a 4 wh & food (OB Oe core ia
hee pea rad ie “yee capes e ys wierd oe ote, oteed we Sew eos, 44 rae) ‘ft
io a EG Gy ae cn re em 7 OR rm eo i
os St fn, £4 ¢ v ve ae oe bod 6%, v7 a 2. on
oy aw A ane Bee & aS & % EB nen i
m & ge & Ne es % at te * } tee oe
” ms Ly Nhe tan eteet an oe bene od x Sore ‘” oe re) $ ove 563
. . or ” 5 5, sae *
A «a ro: pe. Be “oe 2 ie oS 2 & 3 EB i 2
a 3 so OR Fae fro be oh, 2 me oor “uy m OM a)
” is} “4 Set i Mw 4 eaaes rs4 oy on yet fove eer sheet roe 7 Q Lae nason rie
aa o & 2. & SG RB & ie ge w@ aa %
ate on igere au pth Kk ied we oy iA (i ado ot oO me eer ms et oS Pes ong
6 B w be poe os 8 oO 2 Sou ans & &
at oi ” ad 3 “geen vn tonne re aed mm ot we “4 Hoot as) > eng
a £ in a dad s yy as ‘> & wh “se me ages
thn : wegen 3 ‘ be BOOS BF ~ we
of 23 628 Be oO
4 $ | te deve ne vy
¢ oy ewe 3 o* ae, bene
veel nee baba ‘ere rs on
eet n ? hod
we “BS “oes fae ee » 43 e
AS ms ao ‘net
Ne xe on
. we where
wet
bas
~~
creumelances stated in the affidavit fled in support of the arf peliies, the
High Court may be press iG Slay all further proneedings pursuant to the
nolics ifs 148 dated 2B.O3. 2024 vide DIN Ne. PTRAAS
a
Assessing Officer (FAQ) for ALY 2017- 18, pending dis posal o PWYP No 25st of
The peltion ¢ Ag an for hearing, upon perusing the Petition and the
affidavit fled in support theresf and the order of the High Court
as
dated: 17 02. 2026 and uporr ‘ing the arguments of on GAUSS Han,
Advocate for the Patilioner and Sri Anup Koushik Karavadi, Advocate for the
Respondents: |
WRIT PETITION NO: 2901 OF 2036
Sebvean:
‘ ~KonagallaRainaSatya Lakshmi Nirmala, W/O KonagallaSrinivas, Aged 46
Years, Occ Housewife, D.Nog-3-21, DasireddiVari Street, Mandapeia
kasi Godavad, Andhra Pradesh-S33408.
.. Patiiioner
AND
1. National Faceless Assessrnent Centre Delhi, Deli, Ministry of Finance,
PPOOOS |
4. income Tax Officer, Ward 1, Kakinada, Income Tax Office, 3° Floor,
Deamthi Towers, Main Road, Kakinada, Andhra Pradesh-533004
| Respondents:
Patifion under Aricie 226 of the Constitution of India is fled praying that
in the circurnstances stated In the affidavit fled therewith, ine High Court ray
be pleased fo issue a writ, order or direction, more particularly one in thenature of Writ of Mandamus, declaring the notice u/s 148 dated 27.03.2022
vide DIN No. (TBAVASTISI- 4G V20e2- SA OS 1S85925(1} issued by the JAO
(Respondent No.2} Instead of Respondent Na iPAQ) for AY 2016-17 as
sheet were wed , . . «
a) a wboon. 4 say i ” hs Sena o gee “y qe o Nn
Ke fC Th Te C8 @ © ce ee 2 £ on mS
Se 5 gtd a oa ~ ff & ee a + poor
sees soe ra) Legety & it ESS seed a
won ER Re a vpn eget coe be state tee
ay Ok 2 Ch MD fe ae 4 Son foe
te a ha A re an hg » % wo
we EY Ae aN % nw Co oR. San ie stped on A
GS i Oy my i hee Ce eG
ree re Fe: “ergo C5 oo wt, lege yer a4 oe Pa 8) feeadQ
NX
Q
OF POSS
2
j
tSee
s
hee
a a eed f at ia Naor 4 te. oe ee ore
ef sy gt, SA GS a it Mee ad * Nes
rss pot cov % ot ove as (3 fy thi lad ws aE,
of wn @ Fe BA cae oo paeee ‘nf os . 24
“ee a ee ca’ dpot “4 wee “4 ns a os co reo ”
at 3 th i 6 al, oe he 8 ee fee oo a fone See fedeen
ro nese ne é eae no SS wane) oe t fee
a mm oe Oe ” ay @ am Bo
oe m es ! oh 3 on 5 : pore
cy Nhe ra) Geek, canes eZ ” ah % ey oo 3 canes ee $93
be naay he per “os thet S, coae) dooe rs oe a
g Soee ord fens tf tt oe foal sc 4 oe aod Crt
Meee pase ry a3 SE a Pea hon, bon aN a er tek were he
sae! paeees 7 4 om oo, uw *, me 4 She Mend rt,
rans ? eed “ne 4 a 4 Ie5 yeas ay 0h
– tf thee aad rag St – C2 oy ag nea
6] co Py, fA ate ay tte, “4 ns Sy ae wh SS teeing
oo bee Seed C3 fre owe id ‘ead ee 5 a ge 5 cy Ch Pe,
be hy © ge fee show Load mee ty ae
£i3 we hanes £45 . ¢ ” $
” iad apee wine eed oie, 4 roe. Laat d Led a oe af % sy
had oe have at ante fan) rt bee af Ce aes ed a ae
ven 6G ec a a iB i tS gm fa ed Kee ane
‘ewes rote ogeee Spon pas Pe a t vi sree ee oaeee es 4
ad oe een eed ” we, vee ad soe 5 get . se ” % ct
ca te . C3 _ . VE gf UB we whe LY
sis 4 aye % Sree se ae a Ch, Eg ‘ Sees rea
week ws pao aon Some re Yan
gal oo rf fh a os. be ~ me OSS es
tea – aren, oe, haa panes A who. ewes Pyne wat 3
sr Pade arr, oon ak vr , cn oe ‘ewe CS “ee,
yon oael be Pied oN a eben s tr ane be oy yee be gr Sve
Me the . ee . bedtoo “5 oom, fe om scares aie corse wee;
ee on an ae, babe stoner fe Seen or ween ‘ ait “4
ef wa a es Show nae “th te
Te eens ou a a ar d oe wes
a a MO gM Oe Dg ge ss
ge “oe ; a Ee oe ad an’ oe
” ope Bede 3 Po meson: re, re mt * oe Pres
toed bet 2
f a ae) ae)
om
ab
we
pea
fed
; Be ya Xs) oe
ae 5p 2D A 2 RB â„¢ we 2D je
Gt x *, iz te: re ir gry pe) Oe “i
ry ee Fes mn OO 3 ve nae af. oe Eg hs
a a gees nk cas age we x on doe re. ® al n 7 re ~~
Stowe on ae es gn 3 ih ry! racer ‘agen 3 Ya ¢ ‘ fh us fo
note a7 os tn is> ifs : on an as th rp Lad rere
eo 03 tae yes a3 GF o apn Lo u
«~ Cs peed Sao Me ieee ae. i se} ae) – Se .
3 z oy oo | $3 ss & DGooe &
Sot a a: a rn £ oa ns as : bed *
Cg of ke Bp oh Be Kom tg tL
+
New Delhi. TF0004
Respondents
Pattion under Article 226 of the Consthutlon of india, is Ned praying
thatin fhe circumstances stated in the affidavit fded therewith, the High Court
may be pleased in In the facis and circumstances of the instar case, fo issue
Mandamus, declaring the impugned notice issued by the an d Responce’ ni u/s
Assessment Year 2078-19, as arbitrary, Hiegal, bad in law, issued without
furisdidtion and as against the law jal) down by this Hon’hie High Court’s
common order in Wrt Petiion No. 14681 of 20235 and batch dated 28 – 10
2025 and to consequently sel asiie fhe same:
iA NO: 7 OF 2626
: 4Petition under Seclion 1&7 IPC praying that in the circumstances
slated In the affidavit fied in sumpport of the petition, the High Court may be
mleaged Fending adjudication of tha above Writ Petition, to further slay all the
vvovecdlings in pursuance of the Final Assessment Order U/s. Sections 147
rw 44 and 1448 of the Act, bearing [NN No. [TRAVAST/O447/2083-
Z4/{OSO9TSOST (1) dated 15 ~ 02 – 2024 for the Assessment Year 2018-19The peivion corning on for hearing, upon perusing the Fedition and the
affidavit fled in support thereof and the order of the High Court
dated 17.05.2026 and upon hearing the arguments of Sr. T PRADYOTH,
Advocate for the Peffioner and of Sr. ANUP KOUSHIK KARAVADI,
STANDING COUNSEL, for the Respondent Nos. 2&3;
WRIT PETITION NO: 3720 OF 2026
Between:
Sd tA iy oh ore ton Bok Saco oA ft
a i in pero rheee er wae ‘ A
aes i wae 5 cine tare we wee
a A Beare eapne. ae, nent aod cage:
oy fe how myo om Hom ff! 2
ayer wb vr yee boos ron oh af oo
od gen 4 ~ ban sere thd rose oh ty ober
anne bene <7 mm, hee wr ten vont Sod. ? ver
steed iy ~ bed oA Da a, tak ED ‘eve
ip i om ou ths ~ rae
i neree fede gee per jon a. a car
~ B wi 2 G&G £ we ww F
on ea, wo ra 1 be 524
nm, Sh sy. rd wm By ee a
CC ee Lad Cuf 2
wo, a an mm, OB
” we goed Len ne ty sapen <r fag
5 Es , rages uf 4
the ws were hace ‘ H
a ee) wee a (0 ake se a
“hh a Pad ca .
eon, ” news aan thee . 34
y en “ge a : a a w
geen Gd Gots og ow pene,
oe vee, an hed ve toa . fad i,
as noe a onto Same Sneath
‘ Seon, ‘ oe
os Fe 2 of ae af
; be, el spooe – rong Fi oe,
3 pees ? Te 8 653 % Bases beet
OG easel a a n> ae
> LY om “4 teed £ oe eee “we fi
Sg os ste Ye
von, ie Ca A o3 ; ir on oon
Ope a ee 8 iy
pon we 2 a ;
id «f, a eo Bf
cme we 6 ” im wee ne
* ge Fy Teed en ae eon
we ALA . 4, “a
i, dipos mh @
‘fs ry EMS ee wh
oh – – on on:
39] SS (Lt wf tate a
St rm an feo wD
es: net mt Aas : ot
woot “ore ond we, of,
choce oo oh. as ty |
Bs 2 & 2 R
Be 2 i “es oo
“”s arn os on
: see
a, wee, ” te, “9, ew tee £3
a. 13 en . @ & Bo oh
0% oy et aw as ee ae
od 6G. ee gh es ea “S % oe]
‘eeu ra 2 fved ee mo Me 3 wy ale
adons hedinn , cae pe es . rant “yn aoe
van oe wt saad doew ns
co oon oo fed 4 rad 2
oe re eee & ~ ye a
wt fe pa nC mrt es wy
. oe, fn woe 3 A £4 mee een mo
NOM : £ #) poees oA ae fone a ; ae
rn eae ft aad aca’ 6) ms,
iad % C3 p ad y Tl tees a fy om
aed ied ‘ad bine a at Ned 2
Neat en ‘. ao pa ween fae
F , Ci ; i : ‘
oe ‘ on as wee oy wten,
oe ge TE ee OD
* ost px Ce, oom
Ned oy “see: eal
eo ‘hy 7” ae th
os a Od{ OF 2028
*
iA NO:
is
ay
Sha
ween
hod?
bree
nent
Hon
ees
peed
Bi
i
ad fo
Se
N
z
uri s
ae
y
:
ihe Respa
Le.
\
i
–
aete
3
ondMARL Advocate for the Petitioner, Sri ANUP KOUSHIK KARAVADI Star ying
WRUET PETITION NO: 2122 OF 2026
Selween:
Nemagid, 19-27-9/2, 1° Street, Reddy Colony, BHIMAVARAM-534 204
iiuru District, Andhra PradeshPotifioner
AND
Office, JP Road, Sivarao Fete, BHIMAVARAM 534201, Eluru District,
2. The eee! Chief Commissioner of income-tax, Andhra Pradesh anc
Peer corer)
arg Ree : fee oth re myo uke Paces ALTON
*
a
The Assessment Unit, Income-tax Deparimerd, National Fansiess e-
Tas
Stadium, New Delhi- 110 003.
4. Union of india. rep by ifs Principal Secretary, Government of india,
ms
Virwetry of Finanes, – igor, Jeevan Deep Bulli ing, Sansad larg,
New Delhi-110 004
Respondents
Petition under Article 226 of the Constitution of India praying that in the
rcumstances stated) in the affidavit Aled therewith, the High Court may b
pleased fo issue Writ of MANDAMUS or any other anpropriafe Writ or Order or
Cirection (a) declaring the mpuaned Assessment Order vide No. bearing
ITBAVAS TIS 47/2024-25/4 07 1843% SO} dated 27 1S. 2024(EX.P-2} passe
bee
by 3° Reepondent as best judgment under section 147 read with Section 44
nati with Section 1448 of Act, 1964: (b) declaring issuance of Notice u/S.148.
chee. 02.2024 (Ex.P-9) of the Act, 1961 arbitrary, null anc void, legal, bed In
foeee ar “ne es E : &. rg
as ‘ of XR, 4 veges rs
ee oO wee fh “ry, SO, bees
veen rs 3 vem ‘ad Ned here hare a Sonne oe
3s seoind < sod at yr” week on os berks
ie we 697 an en (3 3 et
‘ae fe merge we BES Eo ne
oy e : 4 ie me road Ke
‘eA Ae gn fa} a fe – “dpods eed
a Be oo he a OD Oo,
ete, pueeG lena he oe ead ? oes
can xy sn ; berbo. bow a 8 4 hove
seed we ns foes oo oy By ” Goo
ves yO we oo ee
hat een pen a Fn ben. where heen :
ie wo ‘ se] <p iy we oo %
“ee ;
es g one, ht Aon a 95] ” ets,
is ce Papen wpe wer $ a3) care]
ee on Sven: Se Le5) aa ve
tn oe wg ie co ff OD oats
3 oy ER Tee et sR . we RS
3 ” * pa . , ‘LE sree, a a)
[ors * % wwe f of oon
re: a a} @ Meg, ay [> saeee o vo
4 S agree £4 n ws GY Seve bon it 74 ay
Coe < g os wm © © A ne
Sn pe, on A meng itwe OS ae ¢
haeer y, oO wot ied Sg ped
Be * a ‘ a a as ed
then. CS oS eft on rapes ” re, oo keene 7%
feed as “ts ” Cy te es [7 * habe wae, ws ed
as ¢ ra Seen were ve Bee
os wares, £% oe wae Oo cal soak aoaaes ed oe ad
eet we “ts ua wets ee ue Lad weak ae i
ans ape heen on ve ee “a %
o. ft g 4% rae 0 peed Sf 3 te aed a ae ae
io, od “id iP worn rug the ay ~ “s Ae foe £5 £4
wer “A ON saped on. ed nA £3 an ae aed 3 ere.
YG . P Pa hoe a nee we, pine £ oe oy
woe a3 ied Ufenn a dood “a3 on ws ye Co ie ven Y ge. ~
oe one cr4 xy tf CC ood oan itt eee . ae a
ae eA a 6 a Ds “es w A aad
ead ” ied + sheet Mae * eh ot won, es By no
Cs a Me m Fes m ©
” fe s 4% or eon % a fe ”
an feet (Ee am OS ce ean S Sm a on Te
re aan os: vr we Yepbowe an ae an ts, of hol late. cp ie
eo IN oe Ss go “se oe em it © & % fe cae
os, gd a KS Q us a he were, on £3 0% ¢ poaee ao oe
Co ae ind i get? 3 as a 5: 4 ‘eed aha te egy oi ye
oN vom UE 2 Oo oe Ss Choe Be @
noe 4 i ” wT eel neers. Cee st or w
tio, tO ot ws EB wg & TH Eo ee 7 a
A ae, ray a ; we, lpucory te
nr i; rn mm, my O eal A tt. an er coco a
en a. wot let in Sad an OD , mm 2 wm 2 ae
a ans Roe Pe Ne OR a nn <n ms
ie 1 Me whee ng te uy ” eee ane Se 4 a wee ee
ony oe rane . gs sad 53 i vot ~ Tots pote : Iowa on = ase y ors
” “eh A ge ZS me m om GB Sm a wg
apt o or aM pw ty Co Bee pe
oF vo Fo. om ¢ inca 4 i a) , Rhee
6 & oe mom gc £%5 fee wef UA a” Gee “Se
ef ~ 2 6 & be 8} e @ he wy 6
sO, bab eee a oe 25 a? ae , oy 7 Cs oy
Ney ped res wan ae ee oe a eet . an 76] sofer mae ge bP
aa, 4 A oqeet “tage ree fs ‘ forne – yt anes as ig
: td ‘ See Ife iy ree) be ws 53 won ws < vi ty aoe
Sr gn sets Lm we — <a ais Og a ae 7 an. “eee
wdoe foo beeen see ait Sen, on wane aa wed becbew hed aE have “gree rh, ok Z uwore
retitionsr
SU?d OF 2026
°
sWRIT PETITION NO
Fang
wfuru, Guntur –
oe
3
49%
ot:
QZ
.
:
u
:
r
fa
Ww$
x
fech4
RARAYADL
aa
RBefween
ytx
%.
y
Rad
3Se ETS
1. National Faceless Assessment Centra, Delhi, Ministry of Finance,
Room No.4tit, 2â„¢ Floor, F-Ramo, Jawaharlal Nehru Stadium, Delhi.
2. The income Tax Officer, Ward t-2(4}, Guntur, income Tax Office,
Lakshmipuram Main Road, Guntur – 822008, Andhra Pradesh
_.Respondents
Petition uncer Article 226 of the Constitution of India is filed praying hatin the cirournstances stated in the affidavit fled therewith, the High Court may
~be pleased to issue a writ, order ar direction, more pa marly ane in the
nae & of Wri of Mandamus deste notice u/s 148 dated 14.03 2023 for
issued by the Jurisdictional Assessing Officer (IAQ) Le. the Respandent No.
insiead of Faceless Assessing Officer Le. the Respondent No.i as void, legal
and contrary fo the provisions of incame-tex Act and contrary to ihe
Constitutional Provisions including Principles of Natural Justice:
IANO: 1 OF 2026: oe
Petition under Section
a
IST CPO is filed praying that in fhe
circumstances stated in the affidavil led in support of the writ petition, the
High Court may be pleased! to stay all further proceedings pursuant fo the
notice u/s 148 dated 14.03.2023 tor AY 2016-17 vide DIN No. ITBA AKSTISIAG V2022-23/1 OS07584 17 C1) issued by the Jurisdictional Asses ssing
Beg
Officer VAQ) Le 2 Re sspondent ins siead of, Faceless Assessing Officer Le.
4s Respondent, pending d spose of WP, No. 3174 of 2026, on the He of the
High Court_ The petition coming on for hearin ng, upon perusing the Felitian and the
affidavit fled in support thereof. and the order of the High Courtdated:24.02.2028 and upon hearing ihe arguments of Sn GV.N Hari
Advocate for the Petitioner and Sie NI yekananda, Standing Counsel for
f
i.
Rehween
te : he ie me Ci be i as ee as aad ve 4 CL Me MS
of “as a @ we fe , « 8 a, aa aes ao
tee a fo cy “es Bo gee Oo Ss mp @ CB [a Tr te
fe feos on 4, apo _ s +s mae: ae. besos] rn
£43) Seed ge me ef wee Th EO RE sen teed eH, a4 4
we ban veer reseed ge ~ * rs rs; me % ” ee fog ones oi mw “E, eee
“sn is ed ik ae a n ‘ef rape Meet Ge a: ne Bed o Bs
whe . % Spon 4 4 pees y, ‘wire %
eo ies £ beach ve wn nee, oot ‘hed i 2 fey. 4
ts ty bon : t oe, %
ap Sece ws igs . we £3 “se fab A ge, nape ps ak £3
ase Ty se, Oo gy ee De, a wie i
en eed G + Ox, a ree t Peet iad a* oe yes on A
Leon oad nn: an Be Be FB &
et ” ean ss a x ay Cr om Socle Soto s 2 Bose ic poeeee
5 Peat $3 of poe fet wen ae ‘ “fs Speer “news moog 3
oo AD we cs lene y “gen ad im OT et nas
Pn few & te eT ad tet ay
mf C4 Fae yo on an ‘a ns co) oh SB
aE cS ” e whos fw OF og
~ vee en so 7 we Oe OB
twee, £ cs ¢ ne Sra. : a ”
vite ed he te ey : a es Sn 0 mie “rN
pp . bed vet el ua ; 4 és B CG
s% aes me beet aesers ee aaa ad 4. aA +h:
: bene cf i fond Fed o ” seed fee on “n oh
see es coed ven ry Wied A ve ms 3 fy Ce : Ge
on * : dees rte ren ve 7 f “ot f ‘ares 34000
vo , Sooo tot fete an woe eevee. % 4 on Koee 5
to Ee wy ad co us rr a P chine re 4 ro es tye gy gt
fore 4 boos wut att 1 a eee see oo, * ee ue ior ay oe 7
fodow ae c ue Googe ee pe en ib wae geen en oe
fad et ; oe vpn lee. a6 ope eon : ‘ oe . tte
on ts seein pian “% ord 4 f ne hon
fetal B ree A Pee ed ; Gr ag y ‘ a ps ‘ ee wo
m2 ‘ tis i dove q 691 as rgere i 05 ass ims ae sere 0% Cae or
– sed wo Ge rae a os an rs oe ery pe we 4 on hed an
> rf, & ee wn a tw ao . ee re reane % Heo i
AY ? * ¢ : Ms, 4 wie . et | ave % “5 i oo eed cnaeh
or A ef he ” wee pg o oe Bom 8 0 &
uw OK – teal ta mo ob t a a a A
vad iy i 4 fy vaeed y ty Jnew wen, 91 fave fee wget ae firs pre
sss ae tg Mees im Be & OS wo A ead i a ee
tg a 4 4 oe, eo we “i mh ee ES = Gok gy oe]
¢ a é Cai $5 co . J i gees £
She 46] aenoe . Saw. 3 . peed tht wane power anno. cn ,, 3 st a4
aad pase Mus ae we 7, 3 wane mm seen A IS av CS eee if a, oe eee
ere or Lee # « 6 a3 boo $51 f in ~~ aa oon 8 ¢ 2
i % pon 65 7 et nee! aod Bead oh ty aor eee. ed Seve 6] ge oe a ‘ace 3
ae aot hone ed an? sais a ae a ie oe awe By ft ” 5
OS Cog So ey fe fl a gy a MS TB og ME
ace % oe re, a Ra tone 4 ” : Ma
pn on oo on pet SG we ey 6S Oo 3 OO aw be © fap oe
“EL wip OR few re ds ay ES TS Me w Fee Cig atin
7 . wen BG gs ~ toe pe ed ‘Ye : fe “5
Be Us ° on . @& ff Ce ey & thi Ge OS 7 6 OD
a ot “<f “er sd i” 0 ot Fat ae os Â¥ prone proel od . * rant at
a bee eng ime co i fe % 3 oa had Bye icles fi a: ax fee oe, be,
canons a Forced a re % e & & 6 oom os
ied ders £> ae Cy he 3 & a “as a3 Cee DY = Se agane Uo ae us vi , oe
he sent £ eee Fa o~ x ety mh dew Z a COO . ys a yet – i
” oN ar a an o we eh
– m oS a % fase “aoe rd i
igh nA ne fa Ga we MA TY38
as
fon:
$
3anit pet
on,
–
nt No.t,
gs
we Respond
vy 2
« Usledi24.O2.2026 and upon hearing the arqurnents of Gr G VON HARI
STANDING COUNSEL, for the Respandenis.
RIT PETITION NO: 3260 OF 2626
Retween!Principal, Cfo LAMP Degrees Callegs, D.Ne
Bge
Matrict – 83324
5
Petitioner
AND
}. National Faceless Assessrnent Centre, . Deihi, Ministry of Finance,
Room No.401, 2°°Floor, E-Ramp, Jawaharlal Nehru Stadium, New
Delhi- 1 PO003&, income Tax Officer, Ward 1, Amalaguram, income Tax Office, Colle
Road, Konkapalli Road, Amalanuram – 553204, Andhya Pradesh.
Respondents
Petition uncer Article 226 of the Constitution of India Is fled praying that
in the clroumnsiances stated In the affidavit fled therewith, the High Court may
he pleased io issue @ writ, order or direction, more pariicularly one in the
nature of Writ of Mandamus, declaring the notice ufs 146 dated 1&.04. 2023
vide [HN No. TBAVAST/S/148 7/2029-24/1052 145985(1} issued by the JAO
Respondent No.2) instead of Respo ondent NoJ(P AO} for AY 2015-20 as
vod Hegal and contrary fo the provisions of incorne-dax Act and contrary fothe Constitutional Provisions including Principles of Natural Justice.
3a
Ree
x
Ws Dpae vs
ee rs r¢3 3 dant enue re, nS
fh Nat wre, been va “ae at ” x ” o
vale *y e ae tan gon o a w aa oo it te Sn tt rery
nec un i a Wome $ 4 vot, Fost ete AGE we
© cy fy mp op Tapa oo 2 &@ i eG ve
t a ee Set ey cf a an nn a
4 & a a we oe a, so en ei go – &
as * Las eer i “. – . re geee.
ep bated v4 one ee i Spun Fas Ci, pS, gon
« “Goch ey eed whe ed Ci tae fades a fee ed rap)
& Sa an a om td vA | ee 397 – rhoon. “95
ae ey iw Se ‘son 49 a fe th a
ut 154 a oY a, i” CA Soees ee Sy eos Seve
ss pl re md 7 oe he on SS
ne QD co ify bbe ~ Ee aed on ign ome
rad or fw wos “fae * wy oe
og Ge ry ee Ope ines tel OH oa Ln es
py ED 1 B en ; , Sed we ex ae tone we OG
Bog Sct fn 3 ay rm. ge te
oF gt fee reed oe a £3 Go =
hee QS mE wah ie ve, wen iG wn Ae £ tons eee
o ge ER oe ree) Eh 3 oa a: 3S
. – Be On peed Ci mw KG or > eS Roe Sie
fend on Ms i fe pe ° EX. a 7 nr ee ES
fe Po Oe ee me o See ctw cael ed aa wry Ch. va p oe ateee a
wr ner ad i , a oN ve the J an Tift : oat pes
, cheve ‘. 4 r “a Od ee, ow Sh 5 % ss
SS 23 mea oo mm fs ae As, La SOG
Lee? sees ab te
oa mz ogy 2 & Kh 6 ie ty iin ce
* en ne nC o, & yO “CS Ch fe
a vere é . ” eden a hee vs eng 4 . th / see
ER “, Aes a ns a ee. ron 5 > % ee wa
oy Fa ns ” co ip. 2 &b ee wey ee wpe Sb ares Sew
eed . Ga AL Ret aay Se oun en So eee Ye y ; dt
set “eg . . £% oo ew nee Fy oad ot a3 eee copon i Sed Pa
es a je ad an ae eae > 3 es ; a, Boh im ta ©
a Se cy ee > ga Ne oe 5 OS Yr oo oe te erg 5] Soe
a tA ps sin, oboe fee £ ee Bh wm a Uy wh a ign fay gee OB
ft ia foes pay rm & jm & By rans pe ee Grup 088
‘ ~ oy C5 een, ie Sn; The on i p= * a “5 LL. ie gee wee .
‘ed Bo rf we a ey are iG oor ” howe 0%, eee
foes car aie’ i. wed 7 ‘ wm Co. ae gree he wee Pa a dene ° ed & Mag
a Cp come ory a -an Soe , MS, GS ” Spo
S24 ay 4 fomM 8 ne mand BLS ‘ tee Ling an eR
res oe y iF) Lb. ve ro : oe Sak rs ‘ e% at yp
3 : eet 3 olive bed on ¢ Fa os ” gs we tna Ce
y eee in ae Snes “pont iS : oe Soda th Feet fee ne ee a oe iG
od oo ase wee OD an » & fen 6 Od aa: ‘ ion’ : ,
ca = mee me Sw 2 ose Bor Go@ © 8 i
a a we ee ue sa , oS ” og tg an oe TC; aes wm
3 o OF vem OM a ee , oA fy ~ Oo & Wf fe
° fs eal ve ve. . 1, , Bs on Sow road nd on
ne oa. BO oe, kp S Le oe oe woe ID = & & e Bo mw
s ~ : ; i 5 wos eee , ; oes hommes
Le eo ee ” ; N 3 ge . LD % of noe . £35 <<. hs
he be BD i 2 @ tk Ew me te Cy & Boe
» pn or as rie a ke a “om O. i
aed ” on < x LD of Ne 3 on
, ab, pas’ nanny an ft ae . oe eden
Sed a, vo {ti Woh
Goun for the Respandenis:
ae
nature of Writ of Mandarnius, dechari: ng the notice u’s 148 dated 23.03.2023 for
AY ZNIS-17 vide DIN No. PBAASTIS) 148 1/2089. BANOS 1 190007 MN) issued
«by the Jurisdictinnal Assessing { Officer (JAO} Le. the Respondent No.2 instead
w Faceless Assessing CMficer _ the Respondent No.1 as void, legal andcontrary to the provisions of income- tax Aci and contrary to the Constifuti onal
Provisions including P noiples of Nature 3! Justice.
iA NO: 1 OF 20e6
Petit von under Section 5 CPC is filed praying that in the
Rot}
in the affic lavit filed | in support of the petition, the:
Ug in slay roronescings pursuant to the notice u/s
: 323 7 vide DIN No. [TBA /ASTCicer (AO) | ie. the Respondent No o insiead of Faceless Assessing Oificer
Le. the Respondent No.4. Pending disposal of VP S409 of 2026. on the file of
the High Court,
The pefition coming on for hearing. upon perusing the Petition and the
the order of the High Courtaffidavit fled in support thereof. ar
the arguments of SRI G VN HAR!
4UP ROULISHIK KARAVADI StandingHated:24.02.2026 and upon hearing
noose for the Petitioner, SRS)
WRIT PETITION NO: 3488 OF 2026
Between: SRE
The Guntur Dist Tobacco Growers And Curer Scoop Marketing Sac fetyat
Limited, Having Ns registered office af Doar No 37/404 4, Bhagyanagar,
i” Line, Trunk Read, Ongole Mandal, Prakasa 529001, Andhra Pradesh,
India AABATSS38Q Represente
‘Thatipanthi Udayalakshmi‘by its authorised signatory Simi.
. Pettioner!s
pas
Me
SN
ehepee. sheed pee ve arent weet
ret a Be vecd m= ed band oo we
ot cet “ey 03 i a i rs a
Lie? ek 4, ‘ S >
ws ne 5 ; : 5 Mh * a co rd wee co
my eb % 3. any tet nape ECE 4 vapeg
a3 Oo fo 3 ‘ee Bam ord oe tS Es ay whe,
& m4 fone oo8 * Fees yarn paend 3 a, a ”
. ae we a LP 7 at « eve pS
we te we C3 a Wo gag ie ve wy bene
mg tx : Cy as ON fb pfttee, ay
4 Ms mn ay “, “eS rad
a “6 & fant sd ro
4 tA
9
Fa
(
a ae Se gs TON OR a OD
dee ben sel a <5 ae SS» on . i
BO bem ns So oe wm Oo o> @ OB 8 wR
“pat
LU os 7 ‘ te ; % sed
ve Nene! oe oe ed “t eal ined pen won
ea nn Sy: Aan rr ne a a) a sn ae a = a aA
a i ne oS af EEG a ke We Be
‘sed Vv oe eee is gon a % a 4, $4 wee ae ln ‘eet
– oe peed oy ‘. La – ben atl “| ry ~y oes on eA ied
wn & ee ee pn aS a nC rn © eZ we ae
. 5. on LD bebe po fea A oth ai) nee é a pe. we ete? go ae
on £ i ws om orm “m Ae Cus ih% am hod 3 na ras
‘ae pin a arene co ttt wee a eth ahs agers 6 ‘i ot ore a gene al
reed 5 nett ines ae 4 wot ud “e% gon £4 soe i ed °
ee – ® ty ‘anet mn oe 0 cor tA Ime CG nod ar; as
we bee hy ” d oy wT gave ie +h) rite woe here. itt ; ead hed pa 5, ‘3b
Peg A oe wy ee ” ee Sed ; ad ON VO 5 gta
(th spied Re = we oer ro wif wG Men, nt yo ” are)
Yee ey 3 – % ge om ae. oh. . oe) ws “<7, ‘ Ab By 63 xo
oe re a mE a om at S fe ft age
aa os my th = Pee – we OS xe Gp pe Ewe
ea ai “ean Pr 3 eter? oe) Powe at €
roman ic mg ein oO ee mm wf > nr an a y orm ods 0
rn re oc raed ay Me 4% oo ewes onsen sagen / ty bigee hee +e gen ee *
Co oD we re 394 $4 GH asp fen 5 os ? “ps aft nae ey ry we ey
Ae nn ne wi meg he ae ~ fay ”
nA mi ake os a ee ee i rn a3 4 i ay ay oo e, vo
oo Go gu & 2 os Go & 2 eo BF EF BR a an ae
Pa oa a a) ar cca bom © €£ @ 2 & & G& Oe ee BS &
‘ – 3 a C3 “4 Lad way om rane] *, pater Fok
ee tk dee – kp Set os ,
So oc RS” . Bo
a Pa ee — — iL. es
; US ES speed SA eS
ay NS * 33 we “i Se eres oe Asn,
we e $3 ae bine ocd ~ eS Ch om
pe ae on fe ge wee wegen oe vod
i 3 al ae aK 03+
p
+
b
~
&JF
IANO
>
oa
Tax Act, 1961, by Respondent No.? dated 09.04.2 calling for the return of
TOOT 2024 penalty order dated 24.06.2004 and further stay all consequential
hroceedings initiated or contemplated by the Respoi dents, Pending disposaloF VP 3455 of 2026, on the Mie of the High Court
| The petiion, coming an for hearing, upon perusing the Petition and the
affidavit Mm osupport ihereef and the order.
datec:s4 02 2026 anc upan hearing the 4 sone of SH.P PAVAN KUMAR
RAO Advocate for ihe Pefiioner, Sry oN VAVERANANDA Standing counselNos 3&4:
wt,
oF the High Court
2S
se, AdUHonal Solicitor General of india for Respandent
WRIT PETITION NO: 3485 OF 2026
Between:
Siva Naga Parvathi Srrarn, Sfo Lakshmi! Nerayana Kanamariapudl, aged
Sreeramulu Stalue, Nidadavole Mandal, West Godavarl 534304,
AQUPSESS5°
Petitioner
AND
J. The Income Tax Officer, Ward 4, Tanuku, Aayakar Bhavan, 35-89-2,
pajapuram, Fanuku, Andhra Pradesh. asde di.
s. The Principal Cornmissioner of Income Tax, Visakhapatnam Aayekar
Bhavan, Dabagardens, Visakhapainam- 530020The National Faceless Assessment Centre, income Tax Deparimen!
€ %
Ministry of Finance Govt. of india, New Delhi 770 G01.
4. The Union of india, Ministry of Finance Rep. by Ns Secretary, 168-5
North Block, jew f Delhi – 110 004,
Respondents
Pelion under Aricie 226 of the Constitution of India praying that in the
roumsiances slated in the affidavil fled therewith, the High Court may beoe
i ware, rye – ee nee ” be oapee, re 4 vies ae
“s fe bees wm 6p OE ” he OT ao
bape 0% w ws on ae vbeoe Cot gt Soo ohh : a on O23 Bevo ad
on, trod WS “a 54 . aroet pene ar See: yer treat on Cpeet wee Gack ond saeee.
bee or 4 rs ws ONS £5 aye Gen. Ne’ Sree re he ” hel own
° aie a3 on watt whee vn Ret Seve oh . ee, . “4 Cy
a of ED ? we here rh a Can 2 / aan fo Neat MAA
me RR ngewe Ee tain were 4 – . ” m2 FY ‘en,
1 2 on a 7 or G3 wee a3 as oC Oo ee
dee OG a aad gt wy TES 4 . Be ee ry hee me
S mm S as ts ss) pe fe ay ied ¥ $0 ro,
whe ‘ <r aa ree ten 4 £33 4s Pros bath
ro we 4 ee See wenn on , ne ne 7 an 5 eoee bert ‘fs
co oy wees pens g%} wate bee ev tees chon ey TA ad thot Veg) oA ss ue
oa 3 . woe oe weet we 7 Le ater
sh en op fan popes yy £% fae 7 och, o, noon. we : stews oe
the nC bi td ce: as od pen Ls . te Ae pane
Q von #1 agee ws i 5 ae Foal o3 thaws ont: fehoe — rotow a) a
ee GY rx ee ie) a a oe ne GS fee
” ae fo Uo fe reson ae on en a, a rm ser
bee % el Up – C5 wg Virdee re, BTU a we od oe
views tA ve “oe pe ad ode £6 g ‘eet a3 spat Se 4 rane
– te oe mo ae Fine % “er sn ie oe oo as = as
. a . ne oad aa 5 hon oe a oon a3 non –
43 oh oe eh m B = & © 4 oe
go need a rm “a fon Fane in mrs t 42 ” as :
od Fal fed tet “or 1. “pot Gate vot ae Cs 4 Lae
fs ven – fuer 4 See, w ae “bf vs ies 4
tA % ee mC, os ar ie ~ a
“5 % ” eed ‘ iy i, 4
ee OP a BS ” mh eS nt; ro
te ee rg fs eae Goon es We Ee the nn A
elon oan pene. y te re ts : H gs, i :
we RS ” fee so oe pb ol oe a raat rn
ry ed ey ” ce Seve peat te eee rah £3 ; cenony Ly
raf od eat ow bade oe in, i oA A wt hans CN bead
on ede rt NS Re G3 oS wh fat voor Se the oe x
od St ea ed eet a i a on 7 cea Sm an Fy 3S
a an ch ier ES wo : . es ° bate a Sows
aD ty vee ty beer Ch. ve! wie ” vg” m7 oe
ns) ne) rn us : nore ” wen BY i SS °
oh. a oma” C3 ws vis Cd ce 3 Esai BAe ry os red
whe Smee ih 5 Ss wre – ae ont hy ‘oe wo
faeee Mere “4, . Zt ageee raed am oot ear m en ripen ‘net
van So bee rn a on Fre a oF ey CR
we ‘ om. Ls ee wane oe * a bees “4,
oe co on aad * go BB U8 6d i. pe OG
gy ane csc steot % ae “gree oy 4 .
we 3G OES bez an ” ; < we tt
aed % bewe ee + ond fete nan “gede. i f cad aa Vien orl
es “3 as the bere io peg at 4 . ae ” fone
of oon bP cht Poet “so e ve ” eh, ” whewe Ly te ou,
% ove ws 4 wht Soo ig Le £% * i coaaed ae a
i nson week ra) pre ae ars £4, we, apne y 53
rr ere os wed 4 3 uy ie ‘ ee ; aco we sy
he Saree £3 Set gn we ae . ane est 5 Se uae a ae
won 6 vat : Ma! Spee veen > B 63 ee A
wen mt or ran] “i teen er peoot aa nds od Meee oo Ra}
vend Soak f; it bee. rt on ene weeds uy . wore “%
he pe %, Se et Ss ee ene’ oo
yo io ga 9 sl 5 Cs Son fi
a a ae we ft GO pane ; Od
best Nas Peg cred ose he A be. Â¥ peed Pa “ene nt eect g C3 A
tae ith wee weer tore ‘ . 4 ” 4 bate 7
Eo Soe N Po ge es re te oO
fee eet pel Sd co cr) ” iy fee oe be G >
ad i aM rte Gee we fat ” KA shee ay ice rane “CS Faia od Sent
13 Ne ae Ps we poets ar od er wees! “Ae pea 3 Sat: mS im ¢g “a er
5) ane vee o ¢ . ww epee, _ wanes a
co ie bee | & t ca] To EO on a me a degen
oo Cheat £3 Con. a fy see Be . caro a3 Uw
nae ees “y a se i * Wen hae oo ow
wk “gp SP nd oH roo an and a an + ao on
Ton 2 oe 3 got ws s he mo a 4 Se, i a ae wry
on ee, n ‘. ; – , 6 te,
me ge Ey CS ogi ney a)
we ye nd wee ist vee a . , a “tr v ~~ ns mo toed Fay
mow 453 fren ben ging bed fs ay” rieee id & — 5 be
ot ‘b £4 m ay “a ed % oh. * > 5 Oo eg
oo 5 fat Ch yy a 4 gn WG i 4
‘nd Don ih. 24 abe . ‘ak ; . vs, weed cs a 7
ra ¢ : ¢, aad – 4 n> ba? % Ps oan ced the snvoee Bs
bid oe iw UR » $85 4 eo on oo F re: a hee ome
a casi hd : ac my rat] fe na on Oo ow Big $3 fee OD
Bh af ct; GM 8 % cm a oe ba :
Ge ON ten aD OG ome ert peew wt a od me hos
otnn % re) a vied ,
peed bon , ette y or ;
ars cl TG ep em FE mw © 4 ¢ we
ns a ae we bee om 232 & «”« &© © & ff 2 ~
ue hina ‘ wed « ‘ yee om in, vo ee, £% Ea n” a geen reeed
— ib & Oo 8 we me me EB & ge tS
“”, wee e nme scree gh od a % Me
co Be OF YD RON so 3 0 oh be ee ge ©=
ey
a)
aye
> Koushik K
:
Â¥?
H
°
2 and
OF 20268~e
Re
&ms
oN:
os
WRIT PETITION Né
y
te
?
Le
roy
4BS
No
2
ga
a
wTent
¢
*Fe
NDA
:
8
rth
:
s
eral fo
2
¢
RESIDENCY: VISALAKSH! “NAGAR. Visakheanainam (Rural),
VISAKHAPATNAM – 530043, Andhra Pradesh. FAAN. ATUPS3 7440PetHioner
as, yee DS oa 7
sth aboul 48 years, Son ofal Civic Centre, Minto Road, New Delhi – 170002
&. INCOME-TAX OFFIQER, WARD-1, Deepthl Towers, 3 * Floor, Ma
Road, RAKINADA-Sosan4 —-
PRUMCHPAL GHIEF COMMISS lONER OF INCOME TAX, AndhraPradesh and Telangana, income Tax Towers, AC Guards, Hyderabad,
gd
Talangana – 800004,
4. COMMISSIONER OF INCOME TAX (APPEALS), Nahonal Fanecless
opeal Centre (NFAC} }, Deh.
Department of Revenue, North Block, New Delhi – 170001.
Respondents
Pettion under Articie 226 of the Constitution of incia is fled praying thal
in the circumstances slated in the affidavit fled therewith, the High Court may
be pleased fo issue a Order or CHrection or Writeor Writs in the nelure of
MANDAMUS {a}
?
quashing the nolice under Section 7484 (), order under
section 1484 ic). the notice under Section 148, and Order under Section S5¢
of the Act, 7967 (Ex.P1, PZ, P3 and PY) for the reason that approval for.
issuance of notice under Section 148A(b) and order passed under Section
T4534 i) is not been properly obfained from the specified authority, and
cansequent notice issued under Section 148 of the Act have fo quashed and
sel aside, as iNegal, vakl and in contravention of provisions of the Act, 1967
and directioris of this Horrble Court in WLP. 14664 of 2083 and baich dated
28.10.2025 (Ex.PS), () please to issue a Writ of Mandamus, quashing the
consequential penally notices issued, and passed without jurisdiction, and
ted
is
w
haere ‘yf oor Ms seeee 00> stew
eteee Poee ‘tae os ‘4 ”
ap) ei Le ce a Q “. oe i, : oe “Sa
” vbon peed oe ; See i tet – t, oe gt 6% ge gee
H aeed bSesed pen * panne Laer % 7% Wn oo boos ashe, ae been
ore erage. or on eon Sv) uy, , nm th 4
“one ae a , as asl wn, 20 Se on) Be 3 oo
£5. ad have eras Ws and “4 fap wo ween r ee ‘fh
sopen yen us £4 Sead aa Led ve ast £y peat 4
3 fone ow tod Soest San ii re oo i a’ oon ”
cane ve : bees Â¥ odeet ee id ” beet
: hea we % ht Os bee. eetees ober eed Sm
bee. vqeee eee ot ree Ae “ee, $8; ; £433 Yomene 4
ao Bare . $75 fat > ret vor of ” ‘ 5 cm
697 ce vo Lad Wh a” yee see nc eed {4 4 7 in
3 cn Seer xy m7 iecoed dane ax roa’ a bedes ben C3 bento 0)
i teen Pe > cen] 3 M Chi shee ee ALD
+ pom oo tg i Fest PO ae me se vn on
apeiee rh 1 id a ‘er tS oe we; oe ar pe vreee ven
“t ‘ESS iy ¢ on baer a8 xf oC a
wee ope, o a aa ot adinne eh reeet as . i eer, chien aS
ee dk ben Code 3 ns . Wo w . oo rood 3 oy
het nts 4h ys? vow heeed 7 ered
ras Go 2 RN sooo . FB spo Mas we
en Fi Tacs 8 oe we ay we tnd a ‘hn
fi yet ch. | Em i j oo 4 =
oy eat co i ree ee enw Caeed ined Ko oa fe) cae] > shpat Fah
3 : a tet ae he ens we Dw shove 6 ae’ or iy if sf
ne cS pee be Kee) ben sah ;, sata
a eG TG ON og Se ee , O
ve tT oy SG *M ee he ia re in
2S ge bt anne wy ee ge OD oo
Ls * “be Sn a A we , es :
£2, poosgu oa A oA yeas oe CA sheet ms tS Le Ke bee
3 v XY ree mS oad ‘« yf bs pA Se 3 pore oe Ager Gon es A
is “RO a Se OS TD eB S ty he
ta ety “eee? perre. ap fons ay aoe. z ere eyed. “s hy
wd nhs Ci e o4 a 3 pon ee a 5 C3 Cy re oy book
ms rae Se £o o el Psd on feo Mone ye aA Wess ior hehee choos ge
on oo ai 63 one £4 aed a a ce fae. is ocd steed tf ‘
oon Loe tea £3 wna Sane ; ew es fs fs 433 ; i
hee. . Npee, er “i ore . “i the noe Neat seed Sree weve, *~
gn wee â„¢ g 5 foe ” a thew thr en atten
eve we, a 40 ts pi vo oer oer Va 3 te £4
5 £8 $a 4, Meets we » ta eheee ia a3 te aed ¢ oh os,
QB at ae s ee ders f Reed Ls ihe nd bens OF £ Ms
~~ oc qeres 3 Grot cit UG . ‘ot veeed Sere iY deve rere TP REE
on or * ed mn (a CY a ree 3 wy AE, atin
tee cas 4% Sone sd 4 iene . gence °
ws – bee na / ca) OR ge pied es oe
wo gn + den cas 7755 a3 Ks $F wes Ri <y me ad f
ke i $93 My won eo? we in ad £5, a os Cok 7
fr apese ead wayee, ° > . voce oe ‘ees ”
me 5 os SB ot oy pan a es ey fy, C2 eS
Mi ges ‘ ee a nn +: es << on: re jo a en ee %
3 e B 5 Ew i o – Re | ae yO
“e we ree Lab Ses ee pan %, re
re * ad a seen bens Ps . a Fae i Ea
& Gh oo Bow Sou a ar ar mm 2G
rs “4 ca te i ee YY ae as ‘ eos
hat one Sone Soe ee) Gs dh ws ” 007 on 3 m~ F
OUD ag ay? a CS Ot ry oo is oa ned
‘ ‘* f y ‘, a % lone
$f , ay C4 3] oe : f woe x. ¢ ; a9) CA
: ivt we “4% ras oe oad gee Fs vad oheoe Shere een ewe pad re)
wo £4 os anrss) 4 A bee CS 25 Os rn The. 35) Mode
ay Va
os aes £5. noe el @ ae ae, pr vn £3 oe 4 4 Sinn
ty a) ran wed wee a6 GS et on Crug ra 3 iy a hike iy
a Ge 7s {3 Be eae iil weet bone sees a¥9 aS
. ones rhe f, TA cos Seee aoe Pa hs eS sh om
cad ie ” ahh Peon aes ii} Vs ay ” % shen
fr tS gen ro) Cf he x m3 i ee = ee
a Soeed % oho ee : ~~ , rene p 4
TG gh & Bowe Fw i i tee
d eed a ce : hedios re, Low ? a; oe5 o* apr 3 Nes “.
SO mm th G i & and ia é oO ©
ae a a 3 @ 8 & € <n ew @ Oe ‘
vad . Go roo wet on woes mene ones oft me deve Fe ie rg ~~ Nesy won
ae are) & o& & @ od O28 oo ”
ot eee ae a . rm * .
¢ as goer , ft re) id 7% EL See Se ;
: ro” t 43 ‘ Oe t Lf we 7 we
oy © oe go 9 £ & Se tea
uae cari 7 whee 7% ‘ny ou We aad °
mS he, eet OE os oF ee
4S peers *é. The Principal Cornmissinner of Income Yay, Visakhaneinarn | Aayakar
rik 4 me a -~ iY MOA
Bhavan, Dabagardens, Visakhapsinam- S30g202 “Tae estiesaacal Elan. ras moe or 3h $n res et way OT > ty Mey hey
3S. The National Faceless Assessment Centre, incorne Tax DepartmentAY
Thee | Af Py – Seay dig He Gaserater TOE
4 The Unicorn of India, Min istry cf Finance, Rep, by ts Secretary, 166-8
Nevih Block, New Delhi- 170 004.
Respandent!s
Petition uncer Articie 226 of the Constitution of Incla praying that In the
G) issue a Wri, Order or Direction more particularly, one, in ihe nature
<
ayy
passing an Order u/s. T48Aid) dated 27.03.2023, issuing Nolice u/s. 148
I
daled 27.03.2023 calling for return of incorne for AY. 2019-26, assessment
re
order dated 23.02.2084 and penalty order deted 27.08.2024 and any
subsequent proceedings as legal, arbivary, bad in law and violative of.
Articles 14, 18 and 265 of the Constitution of India: and
(i) Set aside the Order passed u/s. 148A(c) dated 27 08.2023, Neotic
issued u/s. 148 dated 2/03. 2023 calling for return of income for AY. 2079-20,
assessment order dated 25.02 2024, panally order dated $7.06 2024 and any
consequent proceedings as lacking in jurisdiction, a
IA NG: 1 OF 2626
Retiion under Section 157 CPC is filled praying that in the
=
droum@iances stated in the grounds fled in suppart of the pelltion, the
ey
High Court may be pleased to grant an interim stay on the operation of the
Order passed u/s. 148A) dated 27.09.2023, Notice issued u/s. 148 of the
Insome Tax Act 19867, by Respondent Nod dated 27. 03.2023 calling for the
returm of income of the Pelitioner for AY. 2079-20, assessment order daisd
So. ager, penalty order dated 21.08.2024 and further stay all consequential
proceedings infialed or conlamplated by the Respanderits: Pending disposal
of WP 26177 of 2028, on the Me of the PAGR Gourt
be
soak
wx
. ‘ viet “aps, 13
” oa . . Ice 3S rer tn ae
er wi pel ae on
eo MG am 7. EC tid an ne a
x wees ae 5} v $ won pan Jone Cn
wheres wre i or iv A te on cn a veewh x
rae arcs canny, os ss tet y 2 eo
vores Â¥ ee sen € ‘ a “we 5 af ok LA SS or ret, ope £5 po been
$ fetes rere ” ae yee aa hon, hades Le m
~m oth Ye ze es ba Ee a iw go 7
Ge A 3 by yan ih oe 23 cod vd As
% Oe om fe OS % os i is ot & %
1 a, oer , ¢ ; bod
tere BY % Se, C ay f a Fy, a / Z
_ 3 w; be a he > ; oa
van ” ” ane “G aN + – eG ” w Bae oe
3 itt ao Me Fa a9} : a A 7″ MS at
oe aed gry ” “ay ee whe me * 3 ao Co fe oe cH rah
ead ge ees A re, Aegon 4 % 4, wees ~<s Aven ore
a rma! we OE 7 J He ae 5 ie
43) aes newb ing) oe on K igen fo Bo : oo i
. ; cies s aeons ben *
gy st kX a a oe oO
tbe eee ie ae hon <i o. vere > rd idee o rece where we
ree my oS Z dag a beer That a need
or re a i it : on o ai
Vee { ae ”
; i fy ka ; @ op OR &
aad : om mn am Gre aoe w feats
a wpe id ona m4 a3 ce toes mee Re
w reed on y ae, poe a were recess vee ke @
i [om st trun & fon ~ a , ‘
besed rs oy iy OS 3 oe O50 os ik s
ae ane) ” a ra EY fe ie =
eA oe on G& © ia tate Ch. pa om
ae 3 3 ben a, seen, fone tye a2 % id aw eer
deve oy ; ny ons – ei hoe a, is vaeet fone
oe 8 iy ind oR ke B 7 Seth art eed og wy KS e)
© He 2 A ot en we ‘ nm wimg ae YY ee)
ge y rs o os Si fb me ay rs me
* olen os or 4
tee On o BO * oD o! £3 BOG ye a
aad yc 4 3 on “el ala yon 3 ad a ‘C i wot ove.
n me ~ a sdeee Ae, t es re LP we a
cad Qo ed on ed . 23 “4 £G can ‘ ea ne
pn ae re) wed my ge ca ge
ee 1g ‘ge a “gs : im on we ER 2 “yoo ras) See
at rae i % iy a oe bee bee to ? ” uy
” Se a ‘ ” $ 7 ‘ 4% hare – Stoow.
‘ eet penta 4 a ven, 4 Ivene agers ” aoe heer
Cy ae (% O i wan m ” 446 ap ae CO
i os a the Gt ee Yee “i Br 3 ra ‘me sd ; x “en
4 – f % dodoe eee. : ae , “4 et .
“ere ie re pens a Se + pees ~ So. my on feedes ”
Oo Oty Eo OO re tp ee wo TE OB a tS ~S,
ieee – Set, * wee we oy any) on ee kane aw one x ” an 63 oped oe
te Cad wr, CD Se fern 3 roo) ae ia % ra) foo & a ca oy
ol ; é ena w ae 4 nre % %
ey Ch. fig sees : : Ee om, on yori Oo os oe a ined H
teat oon bbee or leon “3B ee Jove £34 Sa i * ° i> Zz
ye at o Cy vow | AD ut ye ae, paeeod iad a0 £5 “ig C3 M ss
LS ty £3 seed sent ow wee! oe se ve, a es een GS
eA rn orm os = ee A 4 mie yD oe
mo ae ra) a thd soe “3 ke = OD gee
“ty on ook i $7 La ie we wen fare 5 Gawe od
CR ee a oe Sh an a 3 pe Je RE
“4 : very a a ‘ won re we wen Bs
oo 6 TD we bea – os bord 3 ; ” pen cco a)
mS ORL x tet gens Be a ae 6 2 hope coord io Be
rad aoe. ng 7 CB no rt wa ~~ M zs ch on , £23 Pel tin,
fhe Sen when, KS = u a Soke we is ¢ Ey ‘aS 534 6% hoes,
5a wn on cl oA re om se ‘ ne “eR oneal
fen teh ye @ » © nr bew vk fom pew ee . 83 we
freee “eee oe ae a 4 ger ay ve
ww 7 wa trod & raed km tee 0) cond ‘ . ‘ a) Bs
my | 8, + ren pte co phe : ne “ie an oh.
Ps nn cars pd nm oe od ars os cies
ac ac o, & ne oe
ao . MO iF iD
mn Order u
&
ary,
Rethans
”
Rome
“Ne
wos
oy
ra
Ys3
wg N
eo
. issulr
amae
Sweg
:
We
ture
Lae
a
. pemeky orders dated 24.06 2024 and subsequent
RGchHIgS as Hegal, arbdrary, bad in few and Wolalve oj
gs : a . aad ee ed maa net . sats Ae Sere
{a} oef aside ihe Order passed u/s. 148Afch} dated 28 O38 2025,S
income for ACY. 2049-8 0 assessment order dated
17.04.2024, penalty order dated 24.06.2024 and any
cOoMmsequent Droceecings as lacking In jurisdictionIANGQ: 4 OF 2026 |
Petition uncer Secon
“wis Hed praying that in the
sircurnistances stated in the affidavit fled ire support of the petitian, the ie
passed u/s. T4RA(c} dafed 28.03. 2023, Notice issued u/s. 148 of the Income
Tax Act, 1964, by Respondent No.1 dated 36.03.2025 calling for the return of
incame of the Peltioner for A. Y. 2019-26. assessment order dated
17.07. 2024, penally order dated 24.06.2024 and further stay all cc snsequential
proceedings inflated or canternplated by the Respondents; Pending disposal
GP WP 3082 of 2026, on the file of the High Court.
alfiiavi fled in support thereof and the order of the High. Cour
dated:24.02 2025 and upon hearing the argurnenis of Sr.P PAVAN, KUMAR
AO Advocate for the Petiloner, SAY N VIVEKANANDA , Standing counsel
for Respondent Nos.] and 2, Acediional Solicitar G
sneral af Indie for R3 and
&
WRIT PETITION NO: oP iS OF 2626
Bafhween:
The Guntur Dist Tobacco Growers And Gurer Scoop Marketing Society
press
Himiied, Having dis registered office at Door No 3//i/4o4 4,
Bhagyanagar, isi Line, Trunk Road, Ongole Mandal, Frakasam
2S007, Andhra Pradesh, India AABATSS38Q Represented by fisauihorised signatory Siv. Thatiparthi Udaya dakshml
hen gh B Gb Gower
$ ra in ” iad
A og Y BG be te fe
rh whet ne ee ra ote 2 son we 63 hove
£5 o i oer i nee i ns on? A
“heh £4 By pee hae Sd ed a oS oe Ye
we bed betes : “eee, +o ante ” Z van) bere
7 ween ; Feet on Let ie Th kee or ~
i % B OG OL %¢3 * oe & &
om ies] 33 re: Cog aes ae nee
yee eet o£ 4 “4 3 “ft wend
3 ; wees W “3 2 wy we wane
ceed re ao Ln oy 45 Oe
Jere os, Fran ew Bett ge ed a A
wh we. eG SG 00 3 6 Ohh.
148] Po wegee ewe ol oo ped a ny
we GS webee gen! a n Pad ” on) b
ze voce OB A ras “5 Ce Ty a xo
eh oe ASO Mae en
oe od TA ee ee ee
: oe ms ” we eee “wg oh
bene 442 nee (3 wetae “o74 rte
&& Gt pe fy me oo
D es (RO a ann; an
oe ua ue ae ra) eeone 545 is
fe “ry at! ” AS ne pe owe
rv is S77 epee, t% e oft te rs CC
wenee Mod Chet a ” on ge ben fee 1
“leew. a . es my Ww lane a on, S57
ie ise wo oa ¢ ie f2 4, tb
5o) cay 2: ee $5 “oe @ C5 choee fees
ove whew . eB i 3 ‘Ss ,
S oe ee nt nn
wt ene ” ase 54 wy agers ue
ad “5 tere a & , * rd
C3 s “ys need wear aot 6s La
ad & 7 or a ar any)
vet ” eS 697 nae edd é
97 3) vile ft me ee nn? ; rn oA at
Ch. bend h <L wet od ond pe em fag
Sh. i
f% a eee, ‘ & +
oo . a | ee ce
Fan 3) ead oS hs wer ORS See x :
fee 4 5 8 Pog ga BS hed
Shea wa £63) a ota A baat ad,
% 3 re4 canal Oo Cf ee ee wt &D
bebe we if saee 1 oad Pate ty Fs ad
pa Fie) Aree oe oa he
a3 ax ree, ene ee & mare £3 ot x
oo ee ela SS tf Od
weve a) a a0 on £3
: vA ; i “wer i ” a3
Sone faa Cc os 3 & ees,
: wm tad a on oO ioe
. bess per ad 3 An teconsequential proceedings iniNated or contem by the Resnonc
P73 wi 3 a Sot. de er OE hh
Fencing disposal of WE S772 of 2025, mn the fle of the High Court,Gaiec 10.02 2028 & 02.03.2086 and upon hearing the arguments of SRI P
PAVAN KUMAR RAO. Aci Wy ocate far ihe Patdioner, Acditiconal Solicitor General
af India for Respondent No.4, Sri Y.N. VIVEKANANDA. Stencing Counsel for
the Respondent Nos.1&2, Additional Solicitor General of india for RespanderttNos 3&4,
WRIT PETITION NO: 3722 Of
Hohweon:
Muchu Srinivasulu ee Aged about 44 years, Occ Business,
et
Andhra Prades h 523101 BHOPS 18440
Petitioners
AND% The Income Tax Officer, Ward-]/ Ongole, Income Tax Office, Roshan
Flaza, 8″ Line, Rarn Nagar, Gn ago ie Andhra Pradesh, 52300ret
_ VP Siddhardha Public School Moghalral Puram, Vieyawada,d20001
fad
The Pringipal Chief Co ANTS sioner of Income Tax, AP and Telangana,
10″ Floar, income Tax Towers A.C. Guards, Hyderabad – 500004
4. The National Faceless Assessrnent Centre, Income Tax Department,
Ministry of Finance, Govt, of india, New Delhi- 770 004
iH
The Union of india, Ministry of Finance, Rep. by Hs Secretary, 158-B
North Block, New Delhi- 170 004
. Respondents
Petition under Arlicle 226 of the Constitution of Incila oraying thal in the
circumstance es stated in the affidavit Hed therewith, the High Court may bemeased fo:
hook
, + ad Sone a Mere rapen See ead £4 eed oO a Seeees
Zt 3 ” fey Sed aad “et wi4 Seo e% x un ” bog,
3, eee, Neate gee eer Ma vee shes, wed eee Fa
‘2 wn Rt @ GY Be &
nace? en £4 nee cad ae ¥ Need fae, Seow
wanes See vod Se i re * ? 4
oe Wm gy ee a OS i SE
“eh, Piss iy eenre 53] . ee 03 aS pene 6% vege oon
‘ ced ee or 4 Sone oat, iad rf bee, hh
aon oS hoon. the “5 wits eg oa Meee as
Fees we eee bs a en . Se et gg hg ¥
hen yer te cee, ad [a K on & ta spore Bon la “ena
te pe Seow eon gees. o hon wen ee peed “er yee wns
i Mm OD ou FE ee ee
7 rh ES oy 5 iN “bea Be £3
re em gO IN Bo 4,
eee Ry ited ole At ; oa ~~ Ot fedon gre os {3
on oe wy te wi oo ee thee, me ene Coe
ae $4 ae “4 A Seoned $33 ns) “4
ae bet Bue reas “ii roe 3 * os rua wer, fd
dodter or ad ; Poets ” oe °
faa es Cs 4 £3 hd od hl 34 wy
Oe Sn She Fale 4 : 3 $f Sore Le oo iW tent eons
rr pees oa sxe is oNi So * ifs eve g, ce
vn Ieee Facet 5 ss ie ov ies a} . omy ni ak
– So Vi ~ ; .
eB mg Bg ms re Ae ©: Panny
a : ‘o) mg tat yA . vs fo y
wren a4 os rd ‘ve aan recon ihe S53 we Sone [s
a seen fs St ‘a Gh £3 CE “tA
oo nt ee Ee a &
nace ed net “oe, on apes hae es Ses ; is
“47 A ee gE se Bo “ey
ws 3 Be OH wh & Bo pt eh
. a oe ey Go me 8 fe rn vs
bee, ere esee “aren heed gat ES % £4 Sas £4 we ts
caped paar rim oe pet in ind of we aol f% * is “3 . ed
Lee, See soon ren ¢ 2 on ~ ohh is ta
res % nore bee ise) ees , on aS we rai ret
” {3 oo” Ay gate ay wm Sane rand aA ne tS ie a
rr” ” ee hed vee Keot £75 Pmeaps 34% cP mt vtec?
ao rs S @ Be fe a an? ro
rors ees e . Fad me AED th can Oa oN 5) ey
je} on?) on 5 ‘hoa we ee eo id
ines row sooo the raed we Cs % 2 ve, CS te tx.
tee gy ed T t 7. & & SF 4. @ yt ee ES
7% A ie eS feee a 3 . ae fp Shoot ‘
wn 13 im oe Pa oct eet a4 BW ay wpe > ete 3. a. * bd
om my 5 bee Ch om rm WS ae me 8 ry
ea ” “Op 9g of A oe mw me & Oo
ye ‘4 were, “% heed dove 7 hy ” ee ‘
ad 74 Â¥ coer: wet 4 , eet ‘ ah, Z
a a ee a gn Nod a mre os
Me OI ge ae es SM eae bores] (on ros
4 5 al Fo ap em Sm, ER OB EE a)
ooo. ct a Se Hy ae EG 3 when nee mos oat bin
ined . nat . kot g a ¥ as ¢ % nd A ns
es CL : <4 o Be w ne
‘ ? ay rn re on a] any od
ae se ey we, th wie foe ay took when. vow Y vont %
tie ae) . nena. darew we .
cl oe cette ‘ ” na 5 ed ade
Swe e name ra! oN – ‘nee “~ Hi Meg, hewn
is LA Th ew ir i meee 5 a oS nS 27
8
“~
Re.
OF 20
&
75
2
»
Fe
x.
$
NK
WRIT PETITION
°
»
Rehwean
Anshnarac
LAS TR
tne
ayao, aged about 38 years, Oceo
. S28274, Andhra Pradesh, india ASNPK4ASSSK
Petitioner
AND
The Incame Tax Gticer, Ward-1, Qrigale, Imcarmie Tax Office, Roshan
Piaga, ih Line, Ram Nagar, Ongole, Andhra Pracesh, 523004
42. The Princmal Comrnissioner of Income Tax, Guniur Rajkamal Cornpiex,
Lakshmipuram Mai Road, Guntur-522007
5 Assessimnen i Gerice, Income fF
Mirdstry of Finance, Govt, of indis, New Delhi- 191004
wren shee, 4
apariment,
North Block, New Delhi- 776 004
»Responcents
in the cirourmstances stated in the affidaved Med therewith, tha High Court may
be pleased to
i} issue a Writ, Order or Direction more paricularly, one, in ihe
nature of a Writ of Mandamus, declaring the achan of the
Respondent Ne? in passing an Order u/s. 148A(3} dated
2? G8. 2825, issuing Notice ufs. 148 dated 27.06.2025 calling ~,
for return of incarne for AY. SO021-Seand subsequcr
mroceedings as iHegal, arblirary, bad in law and viclative of
“to
Hicles 14, 79 and 285 of the Constitution of india and
Set aside the Cider passed u/s. 148A4(3) dated 27.06.2025,
ae)
Notice issued u/s. 148 dated 27.06.2025 calling for return of
icome for AY, 8021-22, and any consequent proceedings as
jacking in jurisdictions:
IA NO: 1 OF 2026:
Pelion under Sectilan 951 CPC is fied praying that in the
oad
bead
wood
o
wear
vad
edcircumstances stated in the affidavit fled in support of the writ petiio
oy
ad 3 me its wae Peel teak ti
t% oF, ae ” $ SS
Cat re ‘ 1 a iy” Ba fon toe we ;
* hen, yee syed Sebew ” 005 ws dare oe on
i ‘hea – Sy ry A & es 4
ee se i? 4s if ween mh, “he | aie soo
sboee 4 a oe Be 6 fe ¢
pen pees teow fh, hee fetes Oe, ree nage _ e.
ES Tp 6g By ne CR SO ey TL ” a
nage a er a = Lk. = 4£3 “an OU os pm, 5
whee e : or oes ” 2 ae os i ”
* mm es Pn oo Se mm re
: fs saree 7 5 ‘od
3 a. = FR Loco ED & A
4 ° 4 oy Pn mn eee
Vi eh a ee Cy te
yee A ‘nf % ihe % chnd, Se boa 3
an Bt ” % t bawe
Q very ” j ”
iw we f em = G © © ee
od ay ao ant and vy ~ “<5 oor sgeee nies
; pn oan Pas aes ee ” xe. aa ween
fs Snead (oe i? A ns wm Soy a aed ‘nny
te. Pat Mr, ry i WD Fe 1497 a) wes
bee 6 SL oe one san os t oa os $ ry
a Be te : ie Co Rabe ‘2 cheat
a wth ty. a _ 4 fo bee
it ae) fede. * “tS id os 3 * ow pore .
* oo F wad ‘ s
ve oA at nr nS rey a mn so A i @
wok cit ees sat Fay fone x ”
“– we OS ong Oo && &@ & 2 te
744 28s: we wt vA â„¢ ‘3 bed thd
a ae Gs “v ” rs fon noob oe x ”
aad ps7 Db g ce nore mh og a t3
ey 7 fedees paoe rs “hewn, ‘ wes nf
“> or “4 a om Fy Fa aan
“1% ts “Ke mek fn Ty ee a be
he Led ay ee, Ee cers LA CPt Sece : % es ee
oan para! , *, ms Yo 4 t % ‘ewe ogeee
ae) : ees w ed “gee ies oan he a! bin bee
: OS he. re ‘bs, $ Kibee £4 oh fee oo 6o3
Fle te LD regen Lp ae we bees Vere nee
Meee . a if. Fas anreeed x “oe 4 os wwe OS ety
w% ; ra my ue 3 Ot oS uf th: * 2 ~ Sone
hose us “ad ree s te th bs h 125 ts he. ne .
iy pet eta: wt ot ie ie oS herd oo ae,
tae ae % feve hee, wane on “3 ”
is Fa freon : J pees een an a o Pie g been aeees
Mere ee. * lalalal ‘She 7 ne ‘. 7 4 ‘
a ap pee Copy a G & Ew ye ”
: te ‘
OS oo ELE Mh ben ie beve nt A 3 7 n 635 ns
$ aoe booe C4 Mae £4 fe 5 ory tenor: fate
ene *, : cer pee seed Nae ‘. a3 othe: he
bee yee 3 2 me het thon eee 5 – C4
> i nee aw, sere Some rn eed a + aS whet yer heweds
& mo py: aa a Ld ae QD we 8
oh anne i Se Tk Go -& 8 & 2
xn se , nn a gC tos
me * iad wa mf rs w 3 on
ae foe: ras] t 89 m «2 i; a rmsd
ty sn, saeee yer, pees o% ae ee L
fe cane oe fovne phos wee “nd ween Froeed ‘pen
e oe a TM So eS Mt
eee ; . i nr haseed ° with,
oe OL a5) ies oo gn Ee wo oe mm
“IM ew ee % fe i wm ke O BG &
on < ed we Ane S Ge ge SO ES we ete
mae) yen lve pons . es 7 paeees $4 ny oN roan £C3
sae re: oe ms, ce La wen m ee a io fe Abed
5 OU ed a bent ae me Of a a
we fo} 3 C3 whew per ete £f% Lidia Lb. ; i753 wt won
hosel %, i % : : A} – . aah . Tee
rn aid nO w 5 24 2 € % &
? a ; ; ~ 6} pe fe on poses re .
So nm me DS Oe ee ee a
wet ngree, et oon ees . fw we os nme
cca on 5 oes ity
x i . *
ead ge “of
H
ie
fami
Rahveen
ind
a
By
as
Se)
A
&
w
x
â„¢
Fes ”
2 rt : 1 ge Poahe are Oe Te See £ x 3 Hoy ae Sinncd
elton under Article 226 of ihe Constitution of India is fled praying thets
Ns my
be pleased fo
Q) issue a Writ, Order or CHrection rrore pariicularly, one, in thena@lure of a Wit of Mandarnus, declaring the actlo
S
o
yy,
eee
ae
oS14.03.2024, issuing dated 12.08.2084 calling Notice u/s. 748
O40. 2025, and subsequent proceedings as Heal, arbitrary,
iach om jaw and violat
c yet
3 Sawer x : be iony 4 wR ally ¥ s st
ncomes for AY 2077-18, assessment arder dateci U4. OS 2085,
and any consequent proceedings lacking In lurisciction[A NO: 1 OF 2026:
i
Petition under Section 157 CPC ts filed praying that in the
clrcurmstances stated in the affidavit fled in si uppart of the writ pestion, the
High Court may be pleased to grant an interim siay on the operation of the
fd} dated 12 13 2024, Notice issued u/s. 448 of the
income Tax Act, 1967, by Resaondent No.t dated 12.08.2024 calling for thef.
Order passed ufs. T48Ay
&
return of income of the Pelltions
O4 08 2025 and further stay all consequential orac sedings initiated or
on the file of the High Court, |The petion coming on for hearing, upon perusing the Petition and the
afidavi Hed In support thereof and the orders of the High Court
dated 10.02 2026 & 03.03.2026 and upon hearing the argurnenis of Sr
P Pavan Kumar Rao, Advocate for the Petitioner and Si Anup Kaushik
Saravad), Advosate for the Respandent Nos.1 to 3 and Addiional | Solic iorGeneral for Respondent Nos.4 & 5;
a)
id
a
Le,
a;
aa)
rane,
Seeee,
iHeee,
3
etek,¢
4i
Respondents
Pa
aNe
Say
x
MeQ
rr
Pek
Sem ey
RY
Niatec
AESANS ASny
ed
es
Se*
Nepro
See?
sy
a
2
4.04 202
:
3
gt
‘.
g
HS
«
xNS EN SS
3 SS eye ayy myrte r fans $y x “3a FY LOL ~ ws at ee ees we
AQSCSShVien craer dated 4S OS 20ed , ahd pens ny order detec O5.06 2024 andcircurislances stafed in the grounds Ted in support of the petiffon, the
High Court may be pleased fo grant an interim stay on the operation of the
Order passed u/s. 148Afd} dated G44 2022, Notice issued u/s. 148 of the
relurn of income of the Petitioner for ACY, 2075. oie assessment order dated28.02 2024, pes
msg %
proceedings initiated 0 at cartermpiafed by the Res sponde ants;
of WP 4/88 of 2026, on the file of the High Court.
The petiion coming on for hearing, upon perusing the Petition and the
affidavit Med in support thereof and upon hearing the arguments of SRI P
PAVAN KUMAR RAO, Advocaie for the Pellioner, Sm ANUP KOUSHIK,
Standing Counsel for ihe Respondent Nos.] to 3, Additional Solicitor General
o
Nf india for Respondent Nos.4&5
WRIT PETITION NO: 3769 OF 2036
ehveen: | .
Venkata Subberaju Kunaparaju, S/o Ralanraiu, Aged about 65 years, Occ.
. Business, Residing af 234 8 23.Shandapuci Vari Street, RR Petfa, Eluru,
534002, Andhra Pradesh, india BCAPROT21L
. Paiitioner
AND
Pel, Eluru, Andhra Pradesh- 534002
2. The Princinal Commissioner of Incorne Tax, Viiayawada, SVR Plaza.
_ ¥P Siddhardha Public Sch oo! Moghalral Puram, Vila yawada, Se0004
The Principal C Chief Commissioner of income Tax, AP & Telangana, 10
Floor, income T Pax Towers, A.D. Guards, Hyderabad ~ S00004
. oy St
Po 53 haat
ih ee gar rr
$F whee, 3 rer wa gn Pane
. ‘eee oe ko Se “C4 See. oe fod wrcve ey
We ., kx a O m of
, ae ye as * “re ae ra od : 1% ne
; y td a3 9% she fh ra we i GS oy
ts, po Sad ores, 1 Ze hod gn a5 goon
tn “gee tad CS £4 ~ So woe pieess ‘ad a fever. Ps oe 63 wr
Saad se ad o hon aD om re peer “got ee tip Mt ed
ee RS Zo oe ial wm ES pest . ron in Etad 4 o
Son 0 rent e . we % abe en taper. ers hoe tegen, seta
ot nete ahs es Lave we fene hen “f ane. wens,
“Ey ” a woes f rod te a ws : onhte mR rt MA vee eh
ee ” m 8 tO & wo wie et ns i
on ae bon 75 per fag oe ts es) ox me Ne “4 ro?) ‘foo ae am oe
Sad ; “at ‘ bree oe Oo Gate bea vt nears we oe o
he oon “4 u * wry cc ta) an yy adel oe hele ee oo oo
” beet ty Neen Lo eer Ch. ws a s be ws uy
. pe ihe . we gy, 4 haat th ee an on o, in 83 ne bs ey
ene LA x “wr rom its e ae eee ny an en fo
“gen rs) me a ed Ts je ey ~ te od hove a oo se a bane
ey wo he Wo a OM ia ed ee “4 oe a
cB ae beeen cae S91 ate . aa oe tie C3 oo if ok mS oor
pene Z vo ean : os, Co : babu
i> 2 3 “rt < A y od Teed ae rs wh rey 6 op, 3
vs wreer we a oat Aiea, % ass ae a
wy Ee BOS py te wo ke SB ag
; oy oS SS rs eacon rN “5 Ch – wen ae 34, bane @
i veoh * nad sesen wooo eeces aA “ena ens os ot ay npr,
oon ne ets oe rs 24 $ oe “5 ay cy
ate0e ‘ we pone “94, ‘ee tone nace wer : a, ” yore e-
pies os 7 rn oe a oa 53 Cy fo Bert dee
Poocs ween en ond at uo od ube ft Sean an eed Ads bd we FO]
a u vs * _ aed oe tts an + “wer CS vs,
ee reo ta py OD rn a Sn A Se
~ . i ore ong wt Cop LA eS i * geen “es Ww josed
a Fae A fh ges ” o , e Pa ee. ‘ to
oh tG 7s “a Ge te nw ME oy 2 ed
Eo . 3 Boom, Oh BBE ye OD Ew by +,
@ en ay q sree, Boe wanes “S500 GES Fae ong on we Par ws, cB
tk “ont Lat 4 odd oxy gem 2 es 7 “4 G C were j Cela, ire oe aes
$A, bbe , . ae. te po £5 ¢ ~ ® payee
St Th ag Oo BE ney go “ey
‘at ‘ecod my teow oak ngeee . road oe a wees ws Saf a)
“Eg x a ce mY Ua gas tae be pa
<a ‘wed aS “a *& ao te Ww op Sw
ee ; : ke od ” oy asl % we arpa 3 Poe a a
‘ee A an] ana . aed {4% AY ed Mt, oes 04. Le f ae < onsen %
on res een ed ° a £3 “eel Ww Crd 3 a ea on bs *
ms fee edeee Peal spot 4 atin v7 “4 an “595 bo tin, ye 7 asd en Ms
“ty ofits ioe is 5 Sg wae og be ¢ ee” te mney ree
ba yet @ * bone eo] vers oo 4 fo woe mm o CH oe . ee is ty fies
saaad a 7 » ef £ a os res a2 3 o o ew gh ge
he pm a Me TE we 64 en: Sony eee eis Sin ote te OY
2 oo: 5 & BS & eo BOM OE » Soe te Bohs
ee wm Boo, SO pe OR OB gs wm ct 2 hee fs
noon vee Bore MA $3 a, ve raxd on 4 £73 yo aad ‘ co) im 4
; “a “s % a3 ; :
hee. Pep o ance a3 Bp: 4 vane id pores th. ‘A oe ify home Stina vee. ro)
deve 4 ; wee 4 % 5 ce.
mm & & Bows os ames “~~ 2 2 ma G © sg CA
ee re, er no; ae ns Cn co ant mrad
vege OY evel % oc geet oh ” vaes nh of
nw veer coe rome me ne yt ras ay reese Lipo,
6) ts ae ote ‘ Pe mS ra feee. She EEL
coe tt = paeaas weeoe f rob) een sewer
“NS Yepne foes neers
Wore :
. wd
affidavit Ned in support thereof and the orders of the High Gourt
Yated 10.02.2026 & O3.03. 2026 and upon mearing ihe arguments of Sri. p
PAVAN KUMAR RAO Advocate for t the Pethhaner, SrANUP KCUSHIKSARAVADH, Standing counsel for Respondent Nas. ] to 3, Addtional Solicitar
General lof india for Respondent Nos 48.5:
| WRIT PETITION:NO: 3777 OF 2026
Selween: 7 REE
Murall Krishna Kammill, Slo Verikate Subba Rao Kammili, Aged about
43 years, Oc c, Busthacs, nasiki 19 al 01-72-A, Krishnavaram, Aairinalll
524 244, And Pradesh, india le DPUPKA8E5PPetitioner’s
AND
1. The Income Tax Officer, Warde 3(4}, Vilayawada, CR Building, 1 Floor
Annex, MG Road, Vijayawada; Andhy ‘a Pradesh, 520002
= Phe Principal ¢ Commissioner “of Income Tax, Viayawada, SVR Plaza,
VP Siidhardha Public School Moghalraj Purart, Vijayawaca $2000 t
3. The Principal Chief Commissioner of Income Tay, AP & Telangana, 10°
Floor, Income Tax Towers, Ag Guards, Hyderabad – 500004
4. The National Faceless Assess nent CGantre, Income Tax Deparime ent
Ministry of Finance, Gavi, of india, New Deini- 110 004
£8
The Union i india, Minisity of Finance, Rep. ty Hs Secrefary, TO0- 8
North Block, New Delhi 140 001
Respandant/s
Petition under Article 226 of the Constitullon of india is fled praying that
in the clroumstances stated in the alidawit fled therewith, the High Court may
a %, oe or oe coe oe 6% on ws “4 ee ee on reg Pe pom feat yr
ras hat “ee bots ae he Coe oA coed tence ‘ed fee 53 hon 907) woees ne gheee
an “to oe sapee bee oe aot i’ cae bees ¢ a ot tape tert a 5 ; forse
“ft is Mebey, not eee, ‘ ge wry * eed ” voto, mney oy * ;
a 3S OS ow u 6G & Oo «~ Y om me 0 o
we in Shoe a fore Ax i ‘hd on A ” er o aS gC an
oo io ‘| 53004 x £7 ted 4 he. hook 97 –
ie Re ood ead We ee GU ven
in Gon ae oon ww Seve 4 yt ao be ro] Z
5 “ere a os be Fe an an “ey Ga So eS
he ee z “Es deer dttee tee . ate ‘ tere $ ee. . a i
1 ae Dp a rd a C3 tee et w oO {5 Sine oo wy Ge id oF
ee 28, oo nab os alo, vit ns wee he % ar) roe rs sree ths het
a % on “3 Sete ES ot rae af roe By pone Ce a? acd vege ce
Ry a se, 3 eee to os 63 eee mn ~ . oS wy aot von oe
i. ie can fy oe we ~ i C3 nn ron fe Mee re ® eee co)
eve – seen, ~ a sane 4 cee Fi ~ * oe toda. re
va as) wee oh. oda ae on leon ty 3h sloon as ae
cook “SG Inte ce whens i) es a “Ts vet oad 63 syed we is tere
wt ty vo ” wae 5 nn ao : fad
Son 2 rors B H real oer Ln “e acne,
ay ve A ooge oon po ne bee we o a > edd bees 6c ne
As rad 4 oe bn x rr rn ne) God aee we te
ed ya mo Rove, rast ahoot Ms So ss thet oes & ee to had toon
et a ie} fee Fuel * ap one, V3 et ase ow 43 as
yren s 3 fees wie Paik Sy a 4 s gn beds 7% ry oot i Sha
ght er Ape oi * Cot roe 4, a Keed es panes or
ie aoe % a q ” ; ior ress s, ea ee iyen C3 ttm bovis mo ” ih fens ke ge
bed <f ‘nA fee sd agen gy is em Foal DB ent an ah ped ers ay sf
vee, eden, soe eaeey o ab re, . ee ge Lad ws id Inne, an Sooen
ann ven “eet ‘gt en oft EG mee ep ee ese bon ys
i tgs vy OMG in ne 0 mS) a oc ras on © a ar ae! os 3 wt 8
oy wee apoee res vee ( eee Fase bed ia pean a we bee be
oreoe ” rapes ret aad ne aoere ey. pot cee ae ; a i
v3 wt fo Mg “974 woeee eet hs on chord vd head Peers bens we v 4 “y”
oe OM “fom Ze Me, ” a iw 2B ne or ones! ye ay Od Bae oe
Sn fa Cc To @& Y! ie ars w ane rd pn nn co)
a OD OE SE Sen ne aS: tage wh ae EL tee
55 ee noe C % he pod i a ws < rns ped i 1 iron oy
reek ay x= s™ ° rare es bem tron 4 mt ; qe Pree oy aed eon he
6 peor mm OT om fewer a 43 me, od ie bn, “~ ns A
were ad mee Bo Bree ae wD 5 5 a eed
Cs Le Saat to sore, owes Net vat – pop, Roe. rye, 4 tee
ie . “” on Ss ° > A, td iy dt ne on es gc re
= “tt batt ‘ “gee a tee : aa fo EG, pits thee a5) ee
we alt “ager ee) stent ee ares saet des Nae aed Les Le neoeee yer deve “3 pe
ee gly wee ES cy so a Or 7, aC rn 7 ie or a wea By ah
rea 5 Cod itt cy os agere wn Le Ye es a tbeer . re
e ryes, it S . . rm Nat ,” ay agers . £4 % b4 ae) 6″ ot
Pen, era “ae 7% Sone as ee nh 4 tnd . oe, bia ea ad Bee
t fen ‘” LA < Cade #1 gt, s 7% Mere ti as
ae ar an: 5 Gp Tb oatet oe wee a ra) nt bs tp
« oe ee eee Se ee me i. fh. Foes Sod bee bene eee i:
; ye G aa oe A ~ an As a pa cy ed @ Ch, eee oS 55 wg tty
od 6B Fi 4 4 wy ss Sade Nae Mh
os er a re re an 4 wets Net fed ce we pea
a er ws Cho ‘aot pee ee Ld ‘net “eee! eon _ oS . sgeert & yon weed, me
aon vee eee eet in fae Teh: ne we pir) orn, abe as Sone “yf
7 3 ie. as w a7 as Eo on os: aaa Se co a me oO cae vty
ewe ASS 4 Be 7% eal 7 : bose f3 my, ven ;
coed Me epee C3 ¥g a. ve wer et Ei wet Ch En flee sae
a , f ra ce 73) was wet ; ne ee aad oe Pat rd “£5
Biosd . _) state ” io 6) is Foe, ered ‘ ane . cy nen, we oy $% aie 3
Sed sop, oc th ae ” ben : Ape ad , wt a vot a paved co
” @ Sg BOG 4 a Oo © = £ G o wok
wet ene pone ceed oft duns in fn ffs ea < i) om SB:
wee ee ae wi a ty? iy TG = G&G & os Me
ben veges anne ONS road oiree ans ad oe 7% 04 aad os
ay Oe ES a ba An mS at, ru Sen oo m . a i & fn a
ce a Ane SOG ts ts ; mae Fe he ae Z
: ” wh 4 ies ore _ % % Qe . i Z . we wee
me © 2 6 2 «© H 2 & Bo mi «a & 2 Be m 2
‘ bee. ~ bf Se oh es 4% af 2 f
3 ” os Seg ag Se ry o ; a GD 7% a : ts oh An <<
oh sever 4A $ we oe a wy fit : ; Le tf2 4 sa ie vee,
vt mS % ‘ re ws ry Whi mm & ee, het o% % oe ae
4 is 3 ao ts 4 4 bP on ‘ok –% £0 nk wer
wm Le i inaal ieee “3 a al thee ay fx Om wn ae faa Cod ”
ys % many deren a waned 4 » ‘a we weet P 4. oe st % 4 teen “f
“w © 26 © 8 te 2 ws 6} : Pee ” Des – ge
soe pees cS ¢ fs me =, rt 5 Mg? coe Sead ae we 4 a Ey Son Coy a we
en 4 anne: Neer ws ed
ra’ fede tf} ” Co} 5 i 7% £ . ore rns, peony baw
the vowes ned ed oer foobio, v Sant wnten oad i ae hed al Cs a Aon on cred tod,
the w ” vb nd ort m tS i en
yo Geni Bie ee EG eme a “ne Ea se
atte, pone os 0G oP weed eu; baa 33 rs So. re “yee wt
sce senor ae eared onde nt bak Stone ” r eer rome She 2 feeeeiIMy
3? 84 OF 2028
»
.
aes
2LS
bof india for tf
Ne
Se
“3wt
atte
onal Saf
â„¢
.
N
xehvean
Acight
3
a
~ Re OT. a ang oy wee ei Ts red by wares yey eet
ye ieee & I we ded ot
Patitionars
AND%. Phe incame Tax Officer, Warc-3(1}, Viayawada, CR Budding, Pst Fino
Arinex, MG Road, Vieyawada Andhra Pradesh, 520002
2. The Principal Commissioner of Income Tax, Vilsyawada, SVR Plaza,
VP Siddhardha Public alral Puram, Vleyawada 520007
th
S
ngear
4 oS
&Te Principal hief Cormrussioner of Income Tax, AP & Tels
7Oth Floor, Income Tax Teavers, A.D. Guards, Hyderabad – 800004
4. The Natlorial Faceless Assessment Centre, Income Tax Department,
The Union of india, Ministry of Finance, Rep. by its Secretary, 10-5
Respondant/s
Petition under Ariicie 226 of the Constitution of India praying that in fhe
creumstances stated in the affidavit fled therewith, the High Court may be
meased fo: |RAs
G} Issue a Writ, Crder or Direction more particulesy, one, in ihe meture
of a Writ of Mandamus, , declaring the action of the Respondent Na.t in
passing an Order u/s. 148Aid) dated 12.04.2084, Issuing Notice u/s. 146
dated 12.04.2024 calling for return of income for AY. 2020-27 and
eae proceedings as ilegal, arbitrary, bed in law and vidiative of
Anicies 74, 19 and 285 of the Constitution of India: andi} Set aside the Order passed u/s. 148A(d) dated 12.04.2024, Notice
“Eo
issued u/s. 148 dated 12.04.2024 calling for return of Incame for ACY. 2020-
siandany consequent proceedings as lacking in furisdiction
IA ND: UT OF 2628. ws a G
” ka poe ” uy} Fae 4 pee fee vat see, a5 “ge
th 114 wD ts TLb eenee fh ,, Ld hebeb cm eed % on at rire <. pen peers
eT ° mG ra “ded oe oe on baa a aod
Mon hear, wane ott Rined ae pene sheer, weeews he ros) oe % $
UO BE te OS od ve a & 3 Wom ie md
we Abeer 7 ron 00: ., % gen nagae hes en
on ve . ot . love : See 4% . ise 3 ¢
A i te a “ne beg a an 2
, a ass wf 6G os oe SMe pe OG
deve a m4 a ore ts eee. on ve ene rewions
oe Ae ae, nee Leen x: , fnoe 65 ”
2% La. wom encke aad Seong rat aE 7 “et £03 e001 dodee oon q
pon bed C3 aoe! ots tahoe 5H oe A t ned Piced be om ion Fan
ve chen ” mg oi : epee Spon, s) 0% “0 as 4 eee
on maoad “C5 poe meee Sok , voenn , rn oe ad 4 vend
& ® RB ww te ee ie Ci be ke
we sy eed wd , a (hey * , : . *
foo IE rate) aad ven eth td ad en ite gg
a a <2 ona eS Pee wm nn © ied
yee EO a me oo Ge EE ee
Sead fogne 1G «3 ey wpe oi a yo poste breees oon.
4 * some ‘vam i” 7 eee SES % |
ou Sid eed Ged C5 ond Cy Ek fo Pt oe 7 oh bs
seed ‘ ty *y 2 SOM LAE weet Fi “,
pee 7 wf ae oy on vss 3 i” an pened the 7
ve an ard oe cg – 6%, at: st i
A mgt ‘ ae: on yo on, yen “cao ee
{ye veer re } oy << ? * C 3 eheee. wee tose M3 boo M75, Irae,
peer one Ld ue ‘eo ek one Fae! es) a Soe 123
bap a – 5 Wis 57 ae ed Peat : es
494 “S 0s Sonn ot yer eee, aeee Fant pense wee : 3 xs ees
, cn 466) wt tend 3 “ale, fees ee wok een bad
0 Saeed es tapee ae tant Fe ry ; eee
ve Moet ce $5 su, veer ener an ‘et hee as
– 2 PN Boo be cee DY oS , te
= oz ine gee weton te % bees “a ; : . Ged “Es
a oe ay 4, s 3 4 a vy Jere. £%, aurea,
aad oA wo, ial ~e & a A 3 a io oa i oy
eens ot hance’ on, Rae door Ww ye ae 4 ” a
w4 ae A i) OD A; yon ig in a ae) ie
fore its bee! eed Lee op ist whe fog wee ro we
” 7 os Oo fn ne hd ; aS add
tem ” ag . vee
we, egers » zy . “yy ‘,
we ge ns Baek 2 7 BE
4 whee WS% fades, tens yee ~ pened , os
Met fe we “of A ee eS
oh cae G a fen ai Gh Gm i ” nn co
ve oe ot em Lan an ai pon pet ‘. ieee %
he ” vee Lor re t sy ” “ne $ beeen
, ed spo A @ py OO & 23 6 oy
tee ER gy, een the Cbd ms we 3
Ge oy (8 C 6 @ x & & op Bogs
eB DB pm 2 ie Be ~ 3 @ “Os
nee yee Ma 8) Seve fee ff to TR ¢ oe
mb Ey wns pee nee ee OE
a an ae & mm mm HOS be ea 6)
wh OS as ee yee ew Cy GS oo ES es wm RG
oe ite Fee op a WS, ley aed ben oy peered Bcd * sed
hee ti heed oa ” Sad 5. xa dome fond tha 6 4 oe pes
os ‘ad deee at ee ower. . aaew £% e3 rd Laas Son a Soe, Dpaae a7
Fy 4 a ot o. Caper x ‘ed od Pas 4 Me ae og
bes “i ” < ee fee a a “es “2 2 as re Gs hon ar ts
us (ee 3 os Re yt res mh oe nh scars ;
cn cy 4 a Seed “Ss A wi i oor £3 x a
m 2 gy wy S @ e a an
oe Cad pose ws at “Ke “e4 eg wee M$ aes Sa neeoo
an a on ans we oe ia . Go 8 te
ta a > oa wt an et gn i. wm
ard vere sap 50) me fae a oe Ge a bene tooo
rn) rt, aioved ne Se, hen
aad * Sagd ” a f
Sen bun” and 3 67 fs Cs ae
eee aan 4, ss a eA bedew cal
£5 Seat oon bee mo
st
Respondent No.2} instead of the Faceless Assessing Officer (Respondent
Neng:
Sedan
urect contre venti ion of the statutory rvandate, consiflutional c guaraniees, aT HC
said notice along with all proceedings, orders, assessments, rectifications,
demands, penally actions and other consequential sieps taken pursuantPelion under Section 157 CPC. is fled poe that in the
| Coun may be pleased to STAY all further proceedings pursuant io the notice
dated 28.03.2023 | issued under Section 148 of the Income-tax Act, 1984,AS sessment Year 2049-20 iss d by the JAO (Respondent No.2} instead of
r
“TT
“4
acelass Assessing Officer (FAQ) for ALY. 2020-21, pending disposal of the
subject writ petition || The pelion caming on for hearing, upon perusing the Petition and the
Seed TOYS 2025 & 05.03.2028 and upon hearing the srguaser Ys oF Sn,
KADIVESETTY SAL SREENADH, Acvocate for the Petitioner and af Sri. ANUP
ROUSHIK BARAVADIL Advocate for the ReapondentsWRIT PETITION NO: 3852 OF 2026
Sshyeen:
mawara Rao Maddi, S/o Late Danayya, aged about 65 years, Occ:
Retired Deputy Manager, State Bank, of india R/o Flat No. GF-M,
Anand Prastha, Sal Priya Gardens, Madhurawada, Visakhanainam
Petitioner
ANDwa
atae eee 4,
Fe £ ee ‘ ae 4 Mp, te wes, tte, oe Opa , as Lael,
free 4 a han, ee ha vee * po ‘ eee % ‘ Pad ba
me a , £ “act Ga ay a ee ES ne an rid a
BOS mE o ad OD Boe Bm eB ew
7 apoe ry ben neon th a ay “¢ enh fs ge aS S57
OES “er QD 3 O ne EG a ~ GS p my RO ogee
on sig eZ é on a at est 3 ~”s le ae le. ae “4 Sede aed gen ne
Poos 3. ae mn San 6% Ege ge By OO a> sn Yo Or
nome /s 50, os rs re id 4, $. eoet Mette 6 von
, re io # O i 0 Co we +f Se Te we
as as in dave ~ ‘, batew GS z haere breton “noe 4 Odes, peed et 3
yee veers. “re wee oh. ao) ree cons 7 Seep, hesees gt, ff ena ube os
rion wth, $3 a] ee “geen ve a * 4, 2s ae eo LA is an vit
fee ied a er é “~ re) Ge we wot or ey LA we wt 7 Sodoe ty
m 4 oe & woe (i a Sonn’ ; a or be
” os & om oo aioe Son Ly Pew, % : “3 ont aban
tess Yo be a) é Ce Seene, ‘ond Cpeod vee Gon Janae, fee 1 aes Seve & a a oF] rca] steed
* eee iP rh i cs re ft wy ity fad tbr A 564) x wnt
oe ey, G C3 LA 2 + fy ee ae ie a fetes At
* am An 7; a an be “~~ oy om sed >
ty 64 ee > AL O Ss Men nen, gers eo, . . sree, aes ,
os in on & GO 2 bm BB g 7 ey YD oe
{2&3 vase tt Db oF ween Ret C4 as peo . ~ £2 bd “on, mA
hn “A , Set “zz eee Pas y. gs a ” 4 pore Lo sorey * nx 4 0S
ry Ox ir Faia . tat 5 4 ” on ” 4 & het te HR ms ay ted
wit % oS ne Ce isd ihe oe re on Sod mm ae hem conang GE
iy. y) oA h,, t * rs wo 1% ae ONE £ ad 4 os, ot re 3
. 5 eo Sch we oe i fe itty * i feed eet om om ee oo
bene ache Lh. ne ane ms fees re *. wegen aM tae fs
SS a a ft: © MH pe wR an
ahs nee res, am wer, anew wns Prrene oe ing ms ot ria
po “5 Yebeoe ve ot ” % om iy pe Sinme a Kee oe
ee z ” o t % 4 . cee
“a G an) Moog ke OD OM GE an LSS
wf, w “Ca < wm We ks a ie res mee oS as ys
, Lad — on a re! hoy uf oS Cg awe ae Nate ated Gq 3 et “pe, vA ee i ge
hehe ee £ ue 49] vege oy one “pet 3 eg 4, rd i sy ” tease
Gon ORG 35 Be en 4 mn wy Me , a wo FS 2 RS yt
oy) mf 5 é oe i ca g, een i’ eteod. ca gee 4
bebe ae tt th . iA 2 ren ¢ 5 “7 3 tot Sa ned 6B
oe oo. ster. $s ope Sood i ends foee pres uw a . ry a ree
whe Soon cy ge da . mm % Awa f4 foe Read agen 2 Fe we aoe
i os ome owen ah wt en G: Ch ey set g +3 ‘net w aed Fea re
aA o6k. 4 one poe, ah. “ee ve. wee Ps haem ne tape aapeed iy ” oe
ee ~ whe th spo ee EE OE Be nes cn and spat
eee pone weve F : : A fee. wo Seco oe ‘
£ on co NE on Gee eo here ih ot ” oe agore A, oh hone.
@ G mtd fe Oe gy OD > & wove @
ar i ae fe | a uN free Sethe cperen gte ee rhe a om ¢ fl oe
feet es) i i oo ; ft US regen ae a ee ” & ae fits oa eee yy
“ay sme a yer on wed oy £F on it . Pesos yee Gs % Se penn Sipeee x
eh Beer a ro ey gy ” . oe BS an. ee ”
1s A Md 3 oo he aac orn ae fd w pots re rent ge “ny Pa we
aan ay Lbs es pan 7 : wee z tne oo yen, , ain tf oa Fg 4 Le 7) ti oe
ee & a Mm op TC WwW mm Bt th Gh te me OU 4 ea gg EI
2 cael © , fae . bl i rte eee ee Aree
3 . os & ge a “ie oe TE AL DE iy UP 45 FD
; i es Got o ra yan Bf on wm on @ id 6 an a Woe 24 , ed = 63
‘ i. B 7 Ci eae Â¥ ,, ix bead a £53 *
we igs wee os : ey a3 Cs peer ope ied er a 4 aes i Pies an & 3 354
“ee bool ca Po weer sit on od ” a Z ‘ 6) ae CA ae iy wey
mf w Co gee om & PS £ a & 6 oa a * zee
ee fee ry ~ a LY 5 OOS tw Ys 5 oe
wy BG See Me teh tte a Sm ce a nn} nn re ee
wee Em Be fe whos rap Pe > ee aes ” A So EE
@ Aes ws opal pe we, nesses 5 Ned L Bot og re ped mC A St Se oo To
£3 be he ned oo, ny apne oy ine oo et ae a3 h 5 a8 Lad 6% aes s ad bean eet
re wy ie ros oO 5 ed rae) faa £2 ed See ge ” % ioe
ed Senos a Ch ; on Ms Z ? en? go meee eee. ” sor Oud icone oe 505 pseent
Oo * * ote rf o. fee ore oh : wa SS p “t 6 vee Seat Seg oe
Me ke fe 8 en aed ape EO – 3 & Se fe Co eR ory
. QB S Op 0 ee ie Gt ws as
4 on o vee oe 5 ne * * eed id 4
BS @ @ x Boog % oe FO > @ ou & fo & & BB
4 wee 4, “4 if on 4 % “, . as
B fe & OO mm be E ; he esy ha OL ge 7 oe wy me te 2 be OS
feee we ‘ > S ” ed ape * E . sce
2 BF ue ne cn a Arn 4s te cl nh ni
conet Se aad a os w Soeed ae ne pieoe 1G ee res fone iy F booed i £ te eS
% G&G wp @ en © 6 &£ fo oo. & £ By cm Be BM oD
we Se rr fF oe Re 6 PB oe N SG nr?
eee. eoeee 2 reves rare oe aon afk re aaeed veeee is a fo. yedee
oe Bo © BR S Be cS 9 bio moe ee
. . . ve a & on rt si nen ® tf nes pecs weet Bt ae a a soe
aeees Pass o bad ee om Patel 6G Cet Saad we “4 4 2 pe ben yeh oe
os uty ny on sg uv as wth} ft we Qe ws « es 73 eee cae
a y ww) a reed tts Fe San. oer Fs tS oe is Sat von z as Ra
ind oy en been aed Aan oe Poa on the th eek £4 aboot is
gm, a aa BE
. y ae eee fone Set to wa Not Hoot look totes Loe. ma ih oe. meget rey ti . ¥ i} oy CF Sees waged crpentendice
S
reps
on,
Nat
te
eet
>
Lt
Nae
yn
x
3
os
¢
CS
2,
G
iy
Oh
ae
a
oh)
woe
ae
ne
%IANO: 1 OF 2026
Petition under Sectinn 157 OPC is fled praying that in the clrcurnsiances
stated un the affidavit fled f m suppor of the petition, the righ ¢ Cour may beBe
ie,
No. TBAIMSTIS48 20 ed-2d/ POG 15488740), issued by the Jurisdictional
The petition coming on for hearing, upon perusing ihe Petition and the
afidavd fHed in Support thereat and the order of the High Court
ROUSHIK KABRAVADT, Standing Counsel for the Respondent Nos.1 te 4WRIT PETITION NO: 3890 OF 2028
Behyveen:
(idewran Sudheer, S/o Uddaraju Krishnamraju, Aged about of Swars,
Coc: Pvt Employes, Rfo 1-152, Komaragir], | Polavaram Mandal, West
Gadevarl, Arhra Pradesh-5o2220.
Petitioner. AND
1. The Incorne Tax Officer, Ward-1, Amalapuram, income Tax Office,
(oliege Road, Konkapall Road, Aralapuram, Andhra Pradesh-522201.
a
i
i. Visakhapatnarn,
The Princigal Cammissioner of Income Tax –
“eyes Shavan, Daba Gardens, Visakhapainam, Andhra Pradesh. —
wet o Xa Bon way 4 elect Soe o gd been eel og ees be fee ae
So] Son oe on Py Ak C3 utd Et Soe, ge Ch 4
rts ve wee ‘ Vas 50) ie : ar Mood ait
i a se Zz nn i ny ee
7 $ ener pod ore ae ited % F ities CL ‘en isel
im aan od CG ike wens i eee rn io ms OL 7 a ras oo
he 5x eed nee gen a a eee an Sow tae
ip h % NS $, eS eal c sdoer. Fs eee Pie sree, £34, [oe] aon o
” ba Spee 4 oe wee aes ERY ‘ er esa ee |
rs rn teed “> a i a a or a 7 ar os a “A aa o-
: mG eB eG ° GS WwW fF Gio ¢ OG % anne,
we os a eG ” & Oo’ eS 6 BS 6 © a
” ve 4, Veeet 4 f & sy .
& oS ~* B Ss & \ ¢g £ ee SE Som 8S = B®
ioe oe Sn , ‘ Dan ‘ 4 A Me me
ee he ” WG Lead nen pret yee if = a J f “3 ory pen ane
– eee Mw ro a ata spon che a, * fen a83 ; me EORy weet
ay ode Eh ae a oe Som ge te ae
me a Bw tie bs pe a we oa ws
ano’ a i a ar ae ond * Pee a = 8% “ot Tae ps
3 ‘ 4 the ae pow, er an ond aE ti
ti bege od feee 4) “7% me won rod mee Pass 3 ae, 0. oo
heden, ye Cy 25 at [oe ON, eect aheet _ rare ‘ a oan serere ie
na bow oa vyes ge fh petee Bt ae feee ts “”% der he Son ‘ve
hed wo | oe we, Se ny Core Hes z
es a byiee a> <h, SF yo v3 a ft a wh agers 35 ota reed
4 om 4 ay eet A aloe Len. . nu pon ot
a cae . oF} . AG BS caeen Naat at te Ee a fo a
pees Meee oe nr eee wa ty sn a rn ent % rs
tgs ES tt pon wt “ne We on bod “tang re Spee oS a3
– ; fe te fi hee ED ing ns ao fk tO
ven ee aed a Ay ES opens % Vass eed Lage Seve as LG foe Fe am
ae oS eh a C3 bh yo & * wm rs ‘ : tne
“4 * ; seeee + is a . a nen an i, *n
BF wen Bap ee besa a” wo “gee vs (5 oh wt vA we Yeree —-ngaine
Â¥. oo 43 weed in ms eres a w ier Soeed, tah we ee aoe
ape yee pees : rae) ote, ptorn ~ we we fore +008 apt
ve Ae) ps0) Ch ras) por OS – oe ay g G eo
Te ate Toe – 5 1 a cao ; bon, Bo ft
@ gf & 8 E te ie ty xe , wy © me ty
V5 Fa) x wt . , ; 4 ad %,
bole ye OY Up eae foe te OM Re
aa iy ® eo a . ; WS een ie ce con ~~ od o%
rie ben ee “3 ra) “ee ‘as . £3 bead npr wee Z atten gee agi oem aise ed oor wea
c Do £ 3 #4 G © 5 a a, a ©
~ + o x 67 Seve SF Fan arte rhe , Fact Se os ey on
Oo tv So omrerA oS, hood an is Se 00 SS soo ee! hd Sai Soa as) it afk
=. bdee. ae tty af es Pie fe Myers oon % £3 Pre, ” = ‘ent Saag
ge se “wt an ea fo bh OH we ge
hi isd ge fh ret Dred pn a1 i, ne i een LE an nn = ae
a G & oil OG Be ., ce Bo Ros
Fa aa Jawa Bs nee sro, ane ~ Se “nen, coenne oo bapeed .
a ts @ A G © 7 OW OR Ud, mr =e © BE ae
o ae its ive ween mi EF Oo ti. Be ow & +
co8) % ao aa Sue 3 3 eed Bed : cee ‘”, a Sp ree
oomee. vee ‘ i a Ime a paseo Â¥ io we %. oo ve
te o @ er Sd HS O Aor oy 2 Oo Fe x
ee foe 6% OG % at ns Se ee ee rae
watt st ae oy CF none G5 be par ONS 5 la ES 63 ihe
oe
ms
&
“*
the;
Ban
“Fs
y
”
nl
o
2
:
4
KOUSHK KAR AVADT STANDING COUNSEL for the R vespondent Nos? tog
WRIT PETITION NO: 3922 OF 2026
Beiween:
Finjan! Khader Ba asha, Sfo Pinieri Peer S Saheb Aged about 52 Years. Oot
Busine 6s, Ryo 9/685, Mugaihipeta. Vemnmiganur Kurrieal, Andhra Pradesh-
_– _Petitioner
AND=
A, The Income Tax Officer, ward”, Adoni incame Tax €
Bhavan, Near RTC Aspar i Road. Adoni, Andhra Pradesh-518301,
2. The Principal Commissioner ofincome Tax, Trugati INcame Tax Offine;
Near SBI Tuak Road & T Road, T Nirupali, Andhra Pradesh-51 7507
on3
The Assessment Unit, income Tax Department National Faceless
Assessment Centre Deihi Miniéir ry of Finance. Room No. 404.2 gre * Floor
E-Ramp, Jawaharlal Nehru Stadium, | Delhi] 1G003.
p maspondenis
Petition under Article 226 a the Const tution of india js filed praying thal
in ihe circumstances stated in ihe 4 fled therewith, the High Court may
be pleased fo issue a wri, order or direction, more particularly one in the
nature of Writ of Mahdamus, declaring the Assessment Order di. 26.06.2024 ~*
nassed by the 3° respondent u/s 147 tws 144/1448 of the income-tax Act for
AY. 2019-20 vide DIN No ITBAIASTIS/147/2023- S41 06150379400} passed
ws (48A(d) dt. 27.03.2023 vide DIN. Ne. consequent to the order
ITEWASTIF/148A/2022. 23/105148 (23001) and the notice us 148 dt
37.03.2083 vide DIN No. TBAASTISM48 4/20273-23/1051408148(7) issued
by the JAO(T” respondent) instead a FAQ(3rd respondent) and consequential
FIAAC(1) of the Act dt. 24.02.2025.
sions of Incore-tax Act ard contrary fo
penalty orders passed vide arde
void, legal, and contrary to the pr
the Principles of Natural Justice; |
IA NO: 1 OF 2028:
COPEL LLL LAL ALE EEE
of 3
Assessment Order of. 26.02.2624 passe qd by the Ord respondent u/s 147 raw.s
f4(]} and the penalty orders, pending
The petifion coming on for hearing, upon perusing the Pefitian and the
. eye . ee » as ~ . » . a oye + ner os ¥ PN ony ~
aiidavil Hed im support thereo! the orders. of the Nigh Court
3 TOA 38) WR YS OBFOR ane oman Reg oy APES feo yf Ret PYssesedie
dated:4 PU2 2028 & 03.03. 2025 and uoan he: ; aroun of Sri DuncZz
vl
%
io
re
By
a)
a
es)
oy.
BB
a
ah,
ah
–
ay
eace
.
Ma nmohan, Advocate far the Pefiioner anc
for the Ressondents:
WRIT PETITION NO: 3943 OF 2008
Soheean:
Roe}
sandhi Yanamadala, SYoNageswara Rao. aged shout 63 YERIS Oot
aluk,
ot ” on, : caage or – aE wok ORES XY & PEway eousa gs ey rosy < Mies a
3
2. The Prin ineipal Cormmissioner of Income Tax VH ayawada, SVR Silage, ¥P
Siddhardha Public School Moghalr a] Puram, Vv Aayawada, S2000Hi4
ae
The Principal Chief Commissioner of Incame Fax, AP ane aa
TOth Floor, Income Tay Tower
&. The National Faceless Assessinent Centre Income Tax Departrnent,
Ministry of Finance, Gavi, of ew Delhi- 770 QIN
&. The Union of india, Ministry of Finance, Rep. by its Secretary, 186-3
Norih Block, New Delhi – 110Respondents.
Fettien under Articie
spel tes £1) tne -™ doe ge ~ ame in the
pe pleased to @) issue a Writ, Order ar [Nrection more particule aly, One, in the
$ area Ss ae tis, 3% $4 Rac ae Ar
nature of a Writ of Mandamus, deolaring the action of the Respondent No.7 in
passing an Order u/s . T45A8(d) dated 06.04.2022, issuing Notice u/s. 148
gated 07 04.2082 calling for return of ‘income for AY. 264 >-16, assessrrent
wader dated 01.03.2024, and penalty order dated 19.08.2024 subsequent
proceedings as Hegal, arbitrary, bad in law and wolative’ of Anicies 14, 19 and
sG5 of the Constitution of India and dh Set aside the Order passed u/s.
dated U8.04, S028, Notic Ine issued u/s. 140 dated OF 04,
4 93
penalty order dated 19.09. 2024an dany canes quent proceedings as lacking in
jurisdiction and G8) Set aside the Assessment Order dated 07.03.2024 as
raapenig the case for assessment being bad in law and beyond limitation, as
2
ihe alleged Income escaping assess ment bei mg below the threshold trait of
Rs. 50 lakhs prescribed ws 149(1} and therefore the proceedings and the
Orders lacks jurisdiction,
IA NO: 1 OF 2026
Fettion under Section 1&1 OPC praying that in the circumstances
Cr
ated in the affidavit fled in support of the pelition, the High Court may be
6
cone
pleased may be pleased tosy rantan i nterim slay on the operation of the Order
af
ys
passed u/s. 148A(c} dated 06.04.2022, Notice issued u/s. 148 of the Incame
Yax Act 7967, by Respo ondert No. dafed OF. 04.2022 calling for ihe return of
income of the. Petitioner for AY. 2075-16, assessment order dated –
OT. 06.2024, penalty order dated 19.09.2024 and further stay all consequential
mroceedings initiated or contemplated by the Respondenis: and Pending
dispasal of WP 3843 of 2026, on the file of the High Courk
The petifion caming on for hearing, upon perusing fhe Petition and the
aifidayit fled in support thereof and the order cof the High Court
datedit 702.2026 & OS.08. 2026 and upon hearing Ihe argumenis of SRR
PAVAN KUMAR RAO Advocate for ihe Petitioner, SRI Y N VIVEKANANDA
vee +4 Seen a ym st a oo “se EOE i
bint * % ener ‘eg 7 oan ate a
an a wy ane aS) ted ee 63 bone bSD an .
Sate whi P eee “e3 3
¢ oe oo as: Ch ra “9 whore
bore ‘rae, ” peer fra, we a
ne + ogee a £8 yee we a bone a ¢ 44 ge
oo “6 tot we Go os < Es a one ed
cae3 . ” Snow pes oot a we vpped eng
‘as <3 &., ce aD oe e Sed m . @ Bk Ae
nee ee Fi ve ee hoe ge oe
we w . whe 4 wee es ~ 3) Se
o a7 4 neces var an od ont – tend an
£ we oe 3 £83 x or : vy SB Soe
oy “fl, a) ey ” om 63 oy pe
an re) saeed + ca ” “ent em oer wean
ge 7 fom a 6% 85 ~ t ey, 5 he
; on ” hod sheet tt ‘, + . “ey
ot ree wh a5 ea ¥, bert Ae Led rand
bys ae ro og aes ao . {fe sone @ “4 24
vere, wy aeed Ne t ‘, ee £4 a wens A
toe , peseal agen £4 _ i$) nA iY 43) oot a ee hp
ae : nny wc te Keee wy wane OR we eee
; es – a oe ee a ac! me
. ” net nee napre, 7 An ni 333
o $55 ent oa see ee {Pp vyprn ibced “5 26) “3 a
oO te a ae oe 5 otto ces sree 7
“ae wey fo ot oy ar iis veges “cy Bed ened S43 en
ogee = we Send yee apo 6h t we o 6% x. 4
Or wt Png a3] aM we of ors oe, RA nen noo
as we * ane ara pet ee) ue Ps see
wn ea Co ait p ay iy ne 4 gen fone Fae ¢% “4 bor
“ad hy on “gree Hy Ned oer 70S KS ae, tose, aed ee Ai
we “> > rn a oo Bad Bed ah mG md
‘ foo me oe tt od oO aa a; fo, et Pos Cheee 3
bn : i 07 rs We an eed . oH fe rues oS
z. a “9, tee £4 ed oe bows age eS oan i feet
‘ tty ; a) wa ‘ae! ye where f 3 ¢ ty ‘ +o) ad
Toesen ie San Co sa Heo SS oe Cy gen, oe a4
i) ry ee as ben wean . hit Lett CH ween ay
on 33 Ged a vee stg Oo Ee on
oan aOR ae $e ws OM Lod : oe “nr xe See a3 ie
“4 nn em 7s . wos a me ti fo +
Fe ing ge Ea Pee pen ee Fa a
igs ae ay tee Co et cae ee Bee Pr bo oe tt
bes g See 3 aM i Boo pe. eed “pee
” 2 on : ‘
–
x
&
.
;
3
S
g
WRIT PET
us
cS
Honor .
s oy ‘ ac nS” oe .
“rier $£ as. ” ” were, 3 a 49) $ rag
om a oO # oe sn Fa ~ 4 hte oy LD oe a
boone i os way a vad i% “ped aS It seed $2
2 s * a nn ao ne fone i “3
mrad : oe ns Say “L, ‘ i re ay Ee os
et ew aS on Oh a aber . ia] . yn ‘ yor: a} tt a t,
Seb, Ci Sa ne oo 24, we eee », no iL? ‘se t ay, 24 hn
ede freee dene oe * won Fas gn < wee 4, 4 * 4, reo) :
” : oo ioe 3 wy we piooe a 3 ch: “ren she . fot fax!
We tt sy (3 MY” : ry pe aa os cw CO pm f £ 5% ;
iy EM hy eA non SD sae ee eored mG = Wh m= 8
a a od aa oo ind? pod _ Seat we ed an rs pine weed wet an
ee aa 8 ten we ee Bee fm ss wD ed oe Eh
A wf gy ¢ Es 2 haews cook f 3 ry Psa
Mv SZ od ewe te, ae wh, te aeed ne oft : een, nt Ged a
or Ea 02 F a” ia bod Pe eae a ihe ii} & oe bee 2 B
a wn oop Ld me yg ye me gy age RE
“a y ; ns Se en ooo wet eed te, . ” sone
Sem ees whee on & an eo yes a a bee on fn Eee ie oe e
4 “he aw : yt seee sfo ra “w% mo on ” ° ”
Se ss Peo pore TXT fev ah kd mh. © ns) a i
aj ih toe og es
tis * vee Ww is caopte 5 Co
% – me OR ag a &
. be eer eed ms Ton Astin + ME «
execuinn of Impuaned Rectiication TN:
PEED A MOO RAPA RAPS sé 2 Hs IIs 4 Pas dow at byes
PPBASREGIMI 1 54 (2025-86) 0040S888R7) detec theAS8essifienl YRar
– consequential dernand notice Issued thereunder far ihe Assess
Soy as feyy kb fest x ~ seat oyf LATTE athe FENIAN s th hy
2016-17 under the Act, Panding dispusal of WP 3&49 of 2026, on the Ie ofThe petition, coming on for hearing, upon perusing the Pelion and the
Petitioner, SriyY N VIVERANANDIA Standing_LAWRIT PETITION NO: 4000 OF 2025
Between:
OY
a
ae
Oces Dally Labourer, R/o.D.No 2-19, Thimmayapalem Vilage and Post,
Addanki Mandal, Prakasam Distrnt-5232074,
Petitioner
AND
?. The Principal Commissioner of Income Tax, income Tax Denarment,
Visakhapatnam, Income Ta Office, infinily Towers, SankararmatarRoad, Visakhapatnam-b30n is,
“y
2. }he National Faceless Assi essment Centre (NaFAC}, Income Tax
Department, Assessment Unit, National e-Assessment Center, New
Delhi, Room No. 401, 2nd Floor, E-Ramp, Jawaharlal Nehru Slacium,
New Delhi – 770 0038,
3. The Income Tax Depariment, rep: by iis Income Tax Officer, ITO,
AWARD -1, Incame Tax Office, Roshan Plaga, §” line. Ram Nagar,
Ongole, Frakasam Disirict – 523 007, Anahra Pradesh
i “&
vene a ‘ ptece oS mu toot :
Paul , ae anne . fae.
£4, t, wore s an pon choot en wed ee pa) ‘
7 gn iol C3 Shee and f oe co ay ; hid meth
ay an apes poo x Ko Cn} oe Lae Pon, atom be wah gee ares are as]
i in pane ion ee oe 6 an – pon ra , neyeree tt CS eed yp ee saath a is
oes Gy iF aie ee Zt ‘eon * “ft : mond <P 4
+A % big oor ripe Cee a ; é ag we a
t oe Sm, oe a cae s Sean Ssee1 depos a oo : ty roe8 4
ope as agen Sone OUR ~ a: a ane ce pa
@ fewe poe ” freee we OF DB idk ion oo C3 , a oh 14 Secs ben
he < $y fi ey US be a tf ~~ & 8 qe RG
£ * aw wpee. wee 0, 5 alt a ee0g
go BG vee mY 22) ae fm wen OR arcs aad a
ae my sw et ne gee, a wz OO a3
coe ques oad 0, my ont ed oe vee 4 os 4
ye aa on a3 lane i ree “ee a cen ie ® ce ia] wr) cone
fae bob Me Feed .7 ws one oo “e’ a oo 5
; aia ae & ~ @G mB 3 ee Ao @ gts %
et % – 5 ‘ ‘ aad bow 4 es) See ‘ bie
gy aro eo p BR “| 6 & % Sh Be ts
4 ee, an naa Se aes *e, ewe a Z ° * ra
C3 mom Woe a Ct @ eB oS eo wh =
a, wb ee 4 ge m a ne as weees fat pea ” ‘S es
Pe bee. rere ‘id ” cheee we 19] pees, wins bed ise * trot im ws +s
s we F wo a 3B x fo OD
po we, eee saueng axl nee. . body oo a serere ree ical bee oleon
ad i4 Gs ben eee % 4 vs Seen, i we ” whe Qn, on
poeee ot pete a ves 3 hepon “4 52 eee pe oa” £4 lone ws beer
eo a boo. Fava oon, net 5; as yee “it baat re Ri bd nave b, aia red
~ * 4 i ed 54 Ct a t
road iat ee me vod acee y Sar be 4 ay Lee za a rs fe ai
Se Lh we yo s Le oapes nee ts peat Ped thee, ‘eo? ist ya
on epee ort 4 get we Ned ee wr ngee, ne os wired ors Sebe
a) Co GS re, 7 fon ‘ese ‘Se ye bed 4 we vo a %
San, tos Sana C5 n “tS wee ies aM ead Se rey 7 a
we FE eS me mh OB Dw 1m Be ed oh.
~ oa iA no, ey nt teen i4 a oF 7 (57 eed ns ary
Son oS eee’ ver at Sees trove oe ree an ion @ ope bee a ane we
rs is aan 5 eee ae am oy ms 3 (ae a fren bee “ee
2% 8 Piast 4 bead 3 VE * 5s ween,
eas a 5 nr; ad ed 5 be he Ge ,
ree aS mt a Ee 2 eo 4 EE BG 2p a £3
ra <3) cam) nat 2 373 ee pron A Yen . BH (AAR oo eed eae th
C4 ig . io: ne ” ae ree E Gooey ES ee 7 &% 4
7 2K ees Sane” 4 a con * % ” srrers ;
at a ie con ra tf] re CA wh a * cm i ad ae “i oo ward ;
th Ss om ie EE a vt ie aoe it es G he, os, tego 4 ‘oe,
ft oe oe pavcee £3 ane * ag tel eeaad Seed y a, stead a a4 Save rane wi
$i ise . a Bs ol “s lee. ed won a i us
hanes wes shee at 03 <– wot we m % corr “KS wi r% ~ Fs opt
Pa mnt tS & © Be fed 2 se ts 2 Sm aoe 3 wi 2
Mee oR ie C2 *t% es od wy ce: 5 . wre eet 23 ies ” be ‘ oe
pee ra 4 , at Cee od wa – Send 6% be Lo tae ae a eed SR
. : bbe ye ae i eM a yw i as a iH Se vm the ad
we = mF Oe , £2 om! Boag SS et ee) (ood
an? es: Oe te me 60 S Ff = a rs wy Nhe
ae rae 7 a ed o 3 cad “d od o% ek Spon ad
Ly os Sof % ro co) 3 ue aes vane, 4 ae en yen C3 aceed
wr ra 4 a8} Lae Cn fo ud us a) Pa te ae feet
FS a os cc in Cyne ge ap, toe ED Fx B * BD
aod as rs “F . Won So a wee ald Sodas ca Need
” fh oe er oy ue ‘ em Bo GN teh ln
i. * Sa SS a potee, & ie 9 a Ls ~ fons ra er
so Se a oS
i nr a es & w we
ood eet to,
wnat
COMES
Pa
t
. qi . wi yn S ” ” a – OME VET Oy
i, dated 23.02.2024, subsequent
3
essment order Whee PHN SCircder No fT GALAS TAGs 14 7 /S024-
RY
“5
ie ty
RH A POTS 438 5 POOR swede Chasse 4 Saat Ft Rat Ee tn.
2 TOPS20007 8} dated 15.44.2025, under Seclion 147 of the Aci, for the
Sa
Dass, Pending Usposal of WP 4000 of 2026, an the fi eof ine Hi ion Court
The petition carning on for hearing, upon gerusing the Petition and the
affidavit fled in suport thereof and the earlier orders of the High Court order
dated 17.02 2026 & 03.02.2086 made herein and upon hearing { ihe arqumenis
ofor FT VENU GOPAL Acdvacaie for the Petitioner, SRP YN UVAVEKANANDA
AES
Standing Counsel!
WRIT PETITION NO: 4205 OF 2026
Roftweean:
Vinod Kurnar Ponnam, Gudinaligadu Vilage, Nellare Rural Mandal, SPSR
re
Nellore District, Andhra Pracash – S24 314
. Patitioner
AND
7. The income Tax Officer, Ward -1, Nellore, Income Tax Office, f4-2-428,
Moor, GT Road, Nellore, Andhra Pradesh -~ 534 004.
Assessment Und, income Tax vepannen National e-Assessment
New Delhi? O08. ee
a
National Faceless Appeal Centre, Delhl, Through the Principal Chie?
bas
Commissioner of Income Tax (NaFAC)., Delhi, North Block, New Delhi-
F710 O07,
4, Union of India, Depariment of Revenue, Represented by Hs Secretary
(Revenue) North Block, New Delhi- 110 004
Raspondenis
Petition under Anicie 326 of the Constitution of India is fled praying that |
n the circumstances stated in the effidavil filed therewith, the High Court ray
be pleased fo issue a writ of mandamus ar any other wr direction or order
declaring the proceedings of – the 1 “Respondent ft ; the order issued under
+
acad
ms
ts
ce
oy
rs
Los
ss
$
St
&
xa
;
4)
3
eee
me)
3
roe,
o%
ih
pan
ed
A
wy
en
%
aA
ft
ey)
4
i
%
legal, arbirary, viclalive ¢
furiscictioan as
and without
instead of
iA NO: A OF 2026
clroumstances stated in the affid
agport of the peltion, the High
Court may be oleased stay all fu cluding collection of lax
pursuant fo the Assessment Order t ad under Section 147 dated 13.17.2028
i
i
The pelifian coming an for hedring, upon perusing the Pelitian and
affidavit fled in support Foand the orders of the High Court
dated: 17.02.2028 & 03.03.2028 and Upon hearing the arquments of SR! ANIL
KUMAR BEZAWADA Advocate for the Petitioner, SR{ Y N VIVEKANANDA
Advocate for the Respondent Nos.{ to 3, Additional Soliciter General o
om
f india
for resp pondent No.4;
WRIT PETITION 10: 42418 OF 2026
Between:
Petitioner
>
– oe
2. ihe Princigal Commissioner of incoerna Tax, Vieyawada.OVR Plaza, VP
a
Sicdhardha Pubic Schon! Moghairaj Puram, Viieyawada o20001
Sad
The Prncipal Chief Carmmissioner of Income Tax, AFP and Telangana,
come Ta
& The National Faceless Assessment Certre Income Tax Department,VO 004
TOtH Floor, in x Towers, AO. Guards, Hyderabad – 500004
North Block, New Dedhi- 110 004
Respondants
Petilion under Arig: 220 of the Constitution of india is Med praying iat
in ihe crournsianoes stated in the affidavit Hled therewith, the High Gouri mayGQ}. issue a Writ, Order or Direction more particularly, one, in the nature of a
Writ of Mandamus, declaring the action of the Respondent No.1 in passing an
7.082022 calling for return of income for A.Y. 2005-15, assessment order
dated OF.02.2024 and subsequent! proceedings as iHegal, arbirary, bad in law
and violative of Articles 14, 72 and 295 of the Constitution of india and
a} Set aside the Order passed u/s. 746Afc) dated 06.04.2022, Notice
issued u/s. 148 dated O7 04.2022 calling for return of Income for AY. 2015-18,
assessment order deled O7.02.2024 and any consequent proceedings asIANO: 7 OF 2026. –
Petition under Section 151 CPC is fied praying that in ihe
tit
creuristances stated in the affidavil Hed in support of the petition, the High
oh
ia
he 2
tf 1
4 oe
“%
x oe a iS aoe oh 7 tr SB ere LES o
a face, 5 n “¢ we + Sans re is
as A, A i hed an on _ . a te et Sidhe
e Ld oe ts une eeped ree ta ane ro9 2
vr a venee a noes ” ed 2 Pats Se tt o ge y
love t ft eqn {0% oof £ ea! pen Ser, oe eeente toes fee yer “4
rr a i “A a er ths fet Fe Ci wt $89 tees ing
oe 5°60 gg & a i ty Ga ts bebe pS, oO) of
Seed one aes, whe ro at iy vo? e ig 23] bd
rr a ne -< ae BP oo ee ea fen gee Oe
ie Oh UU an wenee rood om eee ir awe os, o% ad
tit SF SN neee epee. wet eae ee ioe bene LA tf S “nen,
snd th nopng Parad 1% eet whens fore ne ons won yee, ma . cs 4
. thoes bid we waa fet ea 3 wet nah “fe Nat rae C3 vad ~
hopwe vee bon bo Saeed o arse) om ce roo nen ” tt
on aoe oo $3 oe anne sae ne Sate? fy on
me 5, ‘ on wees ued a aon ” wren ne
Choa ae oon ge RS ay) ae at res Reb ged i ‘ Ee
i Ld fer ewe oe Pa Ch pee a opr wn sages a
ted si oe “3 re Hote Wes Stone Pee fen oe 14 ‘2 ‘3 2 or
Peed on A sabe, iss A
C5 ee kg Eb oy Fa ce eg pd ea sex ee LS
Nee , aoe meee a net gt: ‘bf i selene ES p 4 rene % . n
% ao TR A cs & nts ae 1 oo or th Se aos “hee
oS Ge 5 “thee. ied We eS, oo Log <a . ws we 4
a ~ Df ae Fh tee o (OE ‘ne fom, –
ed IS Hs me at me. roy noes 4 1 badew or ah wood 7
ge 7 Ne sone, and Se bw 2 ” fron $05 a 3 ee perce
Rees : ee ~ % bone 3 Cc % C3 ae ses] hoe, vee
vanes wy weed 2 ate heat ead on a – mo ‘oe hoes ag fad Doe uf
O 2 st ap Eo na an oo a os moe
ee een oor ren sae, tt oe a they % % aa ° te
we , Snes’ eee i when, a ” * * *.
tt Ie ge ben eet poe ra a on
ane Ogee es os oad , he me sete rong a
; Cm oe ‘ h : a: . y bog ven
wa ey, ae a bodoe is 43 a ‘nena Yen 4, eee ‘a Â¥
: – ra
+ Sod he as weed Bee 3 on tS A sy, & al, see
cn Go NM BS BF ay re MA a
a Fal pon or ret ” oe na oi i bee a ~ sy t .
a ee Cy fens . Sra % Cote pee bese ms erie Hooves ed we,
ben eh ” 4 “–“% y Sed Fao % the wed ger ae
GB op GB, Oo @ ase nt oo ws ‘2 CC <2 nn >
ue . pe ve: rf m 4 sees x 4. wohen se ee Ay cond
ered ani tat wn biden, oo S07 Gove weche wom na – ‘ res) eo a ye Po
on tn A * the Shpoa. 03 * few ; ‘ ‘ a, ” Seon 3
Pee 0h) aon at oreee s ; beewe if ce , m 4, A et
we Reed Fete ic are hs ee Th 1G fon ‘ ate WE fone 9 oo gem
Og “a OB ag a ge itt be Ay ot UY 4s < %y .
“we tot ce ee Nm QS i 3 nf ord eves
aed C3 r Oy oe bit x OL oe Ce f XL ss
on way Sooo La 4 rn ; ii : “Tt rrr se) pers £4 hes ee
ut lon. ‘eee “ny o ae ay 3 tae fs, at Seas, a pow Lam am a uv i
: ed 4, ran J “> toed aed s, send ws Ieee Morn awe wt ;
ea wo fs nes od g ~ Be one fo ‘=
be e an 3 2S Bey eos & ee wo Se a =
Save “4 bene one fe see tr ores, ry : my leew yh ” See – i ” vad
ns eed s Dade ee, pes Ss Iie, Son o% A ne vg £ H ie rf cy
é 4 . . ‘ ; ips weehe. wes OOo ‘ais
ma & B® CL. on ” Bo ag hen ~ & ae
C3 oS FR a £7 fw Se thn i CO Wo ge ax
eek ge * y foes C2 ¢ we ce ied ¢ fe 5 fove .
2g om 2 £ & & ~ 2 mS oS a. 2 & & EB #
rene? aed Seber i rap) sad “he 4 : ty 2 he ood ed
wren, * vs us Seve co) oh Sof AL GA fe fee a ~~ i, naadl row ooo cared
i ea! chen wen « ~ te atone tt z a Li
& oe 5S a: y % & un % BOB os Ee We OG & 2
i tee, hetee. y a ve ot ~”
iB ee Oe Rk iO so oe “yoke eo th 4 Ue ~ <
By 4 Sedre bebe, ge £ oy es Fas v4 wt in 33 G ‘ a a4 gC ee 2%
ars “5 £ sy te ee L, POs) le Rey
pane, “G u ‘ en . “–_ a a ms 5 af op “CS . wth sont 623 oes a con bed see
Oo & . ~ a whew , oo mR rood an bed Rs es Shs Hs the ~–y on oe
oe. orer Ja ” pen ee. “S oe ono 0 re net Snares oes whee â„¢ .
fs 3 2 aes vee of ng er pon rs a KL ‘ , es
ed 6S Shere £4 en a, 3 oot. snes mS ce tat , re ata
. i ES wae i ns: aa on od
wy ; on :
Sa 2 oo : 4 wo eed vn
MB ; a arr a
aad Sh re m iS uA
rs ron sane Neo nas dated: 17.02.2089 & G3.03 2026 and upan hearing [re arguments of SREAV A
ye
Petition under Article 226 of ihe Constiiution of India is fled praying inal
Lye adem et bee leeise: tp tated ~ ts ~ . sie e SAste Syprtoer
he pleased In issue a Writ of Mandarnus or any other appropriaie wink, Order~ we me Ay RCh ey A ~ ~, few y
oy Direction, declaring thai the order passed by the 2/”Respondent, us 144ravis 144 rAwis 1446 of the income Tay Act, 1964, dated 28.07 2026, bearing
the Constitution of India, and consequently set aside the same in the interests
Petition under Section 151 CPC is filed praying that in the
cirortumsfances state
%
goin ihe ” Grounds fled in supmort of the petition, the
recovery, pursuant in ihe notice issued by the Tst – Responuir ant, u/s 148 of the
dated 28.09.2025, bearnng DEN:
Pa
ear
39, Pending disposal of WR 4221 of 2028, on the Me of the High Cour
The petition coming on for hearing, upon perusing the Petition and iheaffidavi fled in support thereof and the arder of the High Cour
SARTIREYA, Advocate for the Peltioner, Sri YÂ¥ N VIVERANANDA,
Standing Counsel far Respondent Nos. 142, Additional Solicitor General of
india for Responder! No.3;
WRIT PETITION NO: 4233 OF 2026
Between: | |Satyanarayana Kancharla, S/o Narayanarac Kancharia, Aged about 64
years, Coc: Business, residing at Door No 1-240, ae
sannavaram Road, Agifipall Taluka, Krishna Cdstrich S278 – Andhra
Petitione:
fr, at .
wh. Prd 2 efi opeed we
ti. y bs were, rang on ”
Seen, BS 45 oe ‘ct ae wy ts ;
we aaa us bane eS 6 DO CoM
. CL. a “y Sree, ot an ore Lo? Lae An een oa, ttt .
Et . as ee ag wile sapere iy vee feed Bow wee
ay ao eee a a ne ge s pod 4 ‘ . it 4
4 we a oes fens tA a C5 A ey ot a ey be LE
i hae y% on rae 01 aoe 7% yr bene as
bode fo Cod don Lot ang” wa eed , ben 4s) ft
a en o . pot or wo, ee ve ; Saeoe oe ayes a id ped
ey ind “4 rs . Lae Sad 3 eR Oud tha ° om a yon ben
1G me ea on us i go ey ae sa 7) Spe .
Rd A ” we on re wt Enea Se th tS teoe
et sane re 5 seen os, ua Sug Ly Lf a4 eal
z ae 3 Be ‘ % cs a
oo a rand 4 on fone wets tA ~ tat ‘
a as) Son ” uf Pre fe Soe rae Se fone
ied TF ths 2 ty one fan OE 2 cn Lo coe oem &
aly . on . ~ oe ‘ 4 a
es we a pe ee A ae ra ae i need ey “4 ano?
: ce Bee pe ery ae BD vy Sl ED ope
pe, : we neon ES orn porte or pom re ne
me 3 ro ad 3 is ce rem wh ot ot Fees
ae ae , re oe At – gy a
: re ” it tet Bi “vs if int ape tone. on} Br oof rn
aa a bec os fee NEE [3 ron ae Oo fe
$ ‘ sd took wa fe” wed net ote, , 0%, i ‘ .
to ea oe, te “SE ae IM i 3 Seq ee G yer,
ge ae aa ih a * ry cme apes : i be
4 ms eher Sea ra ” ane wee
wer as rie ge, 0% ” . cn ee pnewe fon, es aay
aa a i eee oi OO md ea
a won ge be fp as! Meg 6 a3
ot anes ye, COD res om wal i ee wrod pang i
Mt or feat so ; rd aeons “3 ann oy Seutee
CG {4 x mee fs va * wapnny on ve
of Sand EE get Em fs a we yA aa say
ine % i XS moo. is oS agen ch 3 Lud weet re a4 vee,
i$ %) oe seen. . £05 “bf decee 4 oer oS fad tb been]
bn ars “ee ro
iC Ges Sead * Lf KS cteod ts ~ rr, tA ag too pane
ie oo “tt pty geet TA gaye x we *
wo ‘ot ” wa ue re Tt pont, % rep vere aga
BL ee i Ba oa 1 coed ate 4g3 coed “C4 £% ¢% on
2 © ” gg = & & FE Bee Re fA &
oe oe a 5″ ” H See reel % ~
So a. . be Le joes ; ‘ a ob 0B oes 3 |, bekes Q.
free eee ee i oes bon #3 â„¢ oo * “sony £5 oh.
4 aed vee 4, oe . copes heat on ‘vg pes
oS “~ aoe aad m3 oe By P reo] jew 4 Fae
‘eve “5 ie Senn rors ane ” — pesees
a ite rn iad 3 7 ve
ue ke no
o ID
he
a a5 looe ‘ Heed fs
3 3 ub ” on, ist “oy
reed poe: we ; $s be ee need (3
oh. be OB wy OS 8 ‘sO Bots on ae f° OS
a o B », 8 o Sg BGR Be Pe Bat i 4B
oe ae i . _ f r ton cages
Ants Bet mane ad £ SAF : Pa saoe 4 eee
A pene we Â¥s fr ” o wae $3 , we ne?
freee 5 ‘eed a) nod yee as ry Po treet os abe c C3 fag or, eee
tht ta ns even ry ee oy ne > “oh ied 3 npeoe ry ‘es Mey me
: Reed 4 a ee we ff 7h a are “A
gee et . ny OK itt wit th ht Sw oo rn
Od 4 ‘ ¢ v ann
, ae veg . ww Ms o- 2 OF A &
whee BMI an we Oe
eon. aleet ean? / Qh
wee
ong 30s
. oo
measerd to Grant an interiny siay cm the operation of the Order passed u/s.
AN RX TIER CYTE MRP an ek : RAND . ay * .
48aic} dated 20.05. 2023, Notice issued ufs. 148 of the Income Tax Act,
Agee ssrst Nis ‘ he “> FYFE mae Tyg bbe ests ise nk faneee xp
.T26, by Resnondent No.1 dated 30.02.2023 calling for the return of incame
Pee
yf the Petitioner for AY. SO19-S0. assessment arder daied 30.01 20esane
further stay all carsecuential proceedings intiated or contemplated by the
Respondents; Panding disposal of WP 4233 of 2028, on the fle of the High
Court.
oo
om
eke
Si P PAVAN KUMAR RAO Advocate for the — RetHioner,
Sa YN VIVERKANANDA. Standing Counsel for the Respondent Nos? to ob
The Additional Solicitor General of India for the Respondent Nas.4 & 5)
WRIT PETITION NG: 4294 OF 2026
Seiween:
Sathenapall Subramanyam, S/o Narasinihrao Sathenapall, Agad about 46
years, Ocs Rusiness, Residing at 48/4 | Min Road, Macepall, Clune WestAe
Godavari 534004, Andh
Ly
. Petitioners
AND
1. Rae Income Tax Oificer, Ward-1, Eluru, 23-B-4-0/4, KKS Towes, RR
Pet Eluru, Andhra Pradesh 834002.
2. The Principal Comrrissianer of Incorne Tax, Rajahmundry, Aayakar
Bhavan, Kambgiachernvu, Veerabhadrapuram, Rajahmandry-890 788.
fsa
The Princinal Chief Commissioner of Income Tax, AP & Telangana, 10°
Floor, Income Tay Towers, A.C, Guards, Hyder rabad – 500004
4. The National Faceless Assessment Centre Income Tax Depariment,
Ministry of Finance, Govt, of India, New Defhi- 170 007
8. The Union of India, Ministry of Finance, Rep. by | its Secretary, 166-
North Block, New Delhi – 170 004
. Respondents
KUMAR RAO Advocate for the Petitic
Advocate for Respondents;
Petition under Article S236 of the Consfitufian af Indie is Hed praying that
\
in the SCHCUMSISHOES stated in the affidavit fled therewtth, the High Court may
be pleascd to
Oy issue a Wri, Order oy TNrection more particularly, one, in the
nature of a Wirt of Mandamus, declaring the action of the
Respondent Not” :
29.03.2084, issuing No
for return of imeorarbitrary, bad m 1 Wand 285 af
the Constitution of india and
er3s
tH} Set aside the Order-passed u/s. 148A(d) dated 29.05 2084,
RA FED
Notice issued avs. 148 dated 29.09.2024 calling
el
oe
wan
iG
pate
oo
oh
eed
ce)
eseiA NO: 1 OF 2026
Retitian under Seco
of
om
ie]
S
a
oS
2
ead
me
a
ride.
oe
ey
od
rea
we
ce)
a
am
crcumstiances stafed in the alfiday
Court may be sleased fo grant an inter
passed u/s. 148A(c) dated 28. 03.2024 4
?
Jax Act, 1954, by Respondent Now
income of the Petitioner for AY. Boren:
and further slay all consequential pr
» 424 af 2028, an the He of fhe High
_ upon ferusing the Pefiiion and the
affidavit fled in support there: the arders of the a our
=
V.02 2026 made hersin upon’ he mg the arguments of Sri.P “PAVAN
ANUP KOUSHIR KARAVADI
wn
WRIT PETITION NO: 4253 OF 2026
Between:
on hy res wre H art ae] nn. ~ ‘ ade 4
watyanarayana Parasa, S/o Nacgeswara Rao Parass, Aged about 51years,Qcc Business, Residing af HNO 3-59 Koppulavarl Guderi Vilac
Munduru Peda Vegi Mandalam, West Godavari Dist. 484452, Andhra
Pradesh, In dia cap PROSSER.
AND
1. The income Tax Officer, Circle-1, Ralamahencravaram, Aayakar.
mW ihe
x os
Bhawan, Veerabhadrapuram, Najabraune! y, Seenra Pradesh, 93: 106,
Bhavan, Dabagardens, Visakhapatnam- 530020
3. The National Faceless Assessment Cenire, incorne Tax Department
Vinistry of Finarice Govt, of India, New Delhi. 110 001.
Fhe Union of india, Ministry of Finance Reo. by iis Secretary, 166-5
North Block New Delhi – 170 004.
. Respondents
Petition under Anicie 226 of the Constiution of India is Med praying thal
circumstances stated in the affidavit fled therewith, the High Crist may
be pleased to
(3 -agsue a Writ, Order or Direction more particularly, one, in tha
nature of a Wr of Mandamus, sectaring the action af the
een No,] in passing an Order u/s. MEARS) dated
1,.03.2083, issuing Notice u/s. 148 dated 31.03.2023 calling
for return of iIncame for AY. 2079-20, assessment order dated
O7.02.2024, penalty order dated 28.08. 2024, and subsequeni
nraceedings as Hegal, arbitrary, bad in law and violative of
Artcies 14, 49 and 285 of the Constitution of india and
@ . Set aside the Order passed u/s. 148A (e) ated 31.03.2083,
Notice issued u/s. 148 dated 34.03.2023 calling for relurn of
incame for AY. 2079-20, assessment order dated 07.02.2024,
est nn ans eS a ma z toe
or eee ee “5 3 oy
ns steve Ltd secon cod ved wn vor ¥3
Abe wan wee 2) veeed ry tee £%s
ere eae 4 ane 7 we inde
a . im aa Pace cade Cy wie
3 bawe q We weer
Bo & B so 2 ‘ae “4
oo Sheet lon a phone ee uy vv
fee sherk eee 55) rs) ‘be th —
G “S wo C4 ah agen
ih ue gn lyon. we ogee
” te ge . ‘A rem
a yee, ease rie) abet @ Se “ay
sm Ch ws c KE pees ve
a a es en 4 ONS “ay
Oh 3 oo ban, Ps }
aa Me a ra a3 mS
fone pee proses Seder ne
Be. hedbw ry 3 heed. ~
os “te a o oR ea) =
Ct Q @ Pi Sat ie eae
a , i fee hye ween ae. 3
mp 2 nn °c ” a) 3 ad J
Cop ee Ba. Ne 3 ed mm
as. a a B 10 a oe
oO ae ae) od £73 i oo
TR tget “6 go fh gee meee ix BA ed
Ty LD Mer ae % “9 ad mae
‘ fed oe we
Oo © ese ‘ t te
mt oe en as cc “ote ‘of 3 woe hon ip vee
Ba Ee te DP ty ws fone is al a
ne ony ~ Ngee. etewe, £53 wore, $ Seu, Pehes
C3 cs a Moos a 45 o it Le Cod Pall
G6 8 & ts vw wo 2 & Bi, A. °
1% has i ¢ re a a
Wy oy oe Bh ch ee fron wm 63 God
of oo tee Sad ip roars rene 6 ee
hen “ye a eed pat B ” oe ¢ oad ‘
a ww Y 3 A aw ee OO eo ..
6 & © Bs cs a ”
Pas Cadel face 4
od i’ i iB ot “5 oy ; ae ne
: tee sdeot : veg ” . 1% a “od we
wa Oh Re a5) en an 9) “sf ee ard t we
r ~ wa ” rE . wy soon ce
i ra a oe 2 <0 oO Se a
eed aa ae
Fa é , ere * i
is i; &e 6 TH Th om ihsey
Se
wey
y
nt}H
x
,andn
g
3 –
any ? tat
ay
oye
.OgR
JOOL9, Telangana3
v
Renan
&
&
Naty> croumsfances stated in the affidavi filed therewith, In
Respondents
ayy
Pattion urneer Article 226 of the Corsttutio ndia is fled praying het
an
3
oy
rors,
om)be pleased may be please fo issue Vint of Mandamus or any other
fe Dighally Â¥ Sane’ Notice ais. 748,Aib) of the Act vide DIN and Notice
(i) Digitally signed Order u/s. 148A{d)} of the Act bearing DIN and Order
No. TTBAIAST/F 4 8A/2024-25/1 063913103} dated 04.04.2024espondent No. 7:
oy
(c} Digitally signes Notice u/s 148 of the Act bearing DIN and Order Na. “Ae
WBAIASTISMN48 1/2024-25/7 06387321404 } } dated! 04.04 202. passed
Niby Respondent No. 3)
d)} Digitally signed Assessment Order u/s 147 fwos. 144063) of the Act
bearing DIN and Order No. TBAIAS TIS 47 /2025-20/1 0840789070)dated 25.12.2028 passed by Respondent No. 3;
pitts,
fe} Digitally s signed Notice u/s 274 rwes SOA of the Act bearing DIN
and Order ITBAVPNLIS/27OA/2025-28/1 0840799 14) dated 25.72 2025
a
Sant
ry
ae ue a on ctoee Ch pe Oe a pate bas Oy pe ” eae bed
ane va rene aheed Mok vanes dae, 3 sare ods aieee nee . ree ns
wy ag ot veges ay sen Sw wets wegen a Dae ~, feud
agen Sod mm, at oon ; Sh. ite Ed ee ee & 4 ane
ager ee ww 4 ; co CS nn nr weeoe pce aon HN,
. A 2 rr anon, ned vod bbe. whede Sag oad ¥ Meesp.
mt ee n an eS ‘ JB ee, were 4 ys mp
at rag) Reed Sone een, Ss Sou, oe OW : eles rs “tp we > od
i 2% > we Se see fy Men reerh £ be wating
oe oa a et we fe oes wogtee 4,
SJ wn cr 5a cy Bs ee ee) Lene ony ee Sy oe x &
oe wo te an) Set fo ge a
my 5 pene bee, et. He ue yon Factor £% Ont best
fa: ry ON “Se 163] 3 Sone vee tp fk ch «
agen % toe nt oy ys . wad ay So ; 29% ; w
eee, [3 eee abet PR ae ie &- eon u hug oy aad i i nance
rot ” ne es eceel 793 fone boar ml 6 v4 iy ye Sen ant 603 pes,
he 3 ‘ Sof Lieve San bene £7 lobed tae ” few efeen, pee os Mt
my ae oh mn os oe meove, tf – feet on vyoeb seaee wt o”,
£5 Sn ‘bere % a jock Megs. oe g ad oe
fuk fos a i es ve s .
£ loam $3 * ef ahead See! ;.
A res te % ce raat % . ar s or
ne 2 gc a te & 4 ae & t £ B & f
ong a ran’ pa 03 were 2 1G Nh, er renee. ws peer ‘ Le 5
is o wed o we 0% tice yee a
COR, ety a3 “3 ne ‘ Fee oy ” aan Om : Bn Ci
wen oe Gt nye 1 anion 3 At ge, Cte a bd
ne Se ca yc a eae ee .
? 4 we ne. wo Q 4 cae eo pane *
es Oo & @ 6 . on nr nn ac @& fh – a
we “e he eS we. os rpm Pe iw 2 5 ‘% brn Bee awh ee
SS an i & eB oe om OS ‘- ty OE
~ aA aed wa NA tote ‘ad Le LS ” oa C3 bbe, UR ae ene, Mett Hod.
t* ir ns Spon na oie eoee: on 5 ot “, fi wet: pease by eee
amd ye “3 ay ~~ vn £3. bed Poon Sooo. we in £3. tS rey $5
mn »% rope, rad Pons ere oi Peon ceaaal Qinwee hewn ic Sadak pee,
ee) Us o3 is ‘bet Seed th i) nn aa ve oon wy eet ‘ 4
ne ty an: serene ett ovo EY im wee ge Cy fee –
“y late, ee Some ‘7 “4 . Bs . mn *, fis eee 5, ienewe *. “Hood
” ; “4 are LS uf en a cn | (MG Kea LO en By ee wna rs eet
= sy z ys ns nee wom 7 nr as oe (a 6% ¢ ~
eo ws on er hed yer ee Â¥ sit whee oh Sead “pee “yeee mG Ke Senedd : Cyt seed
% vee Dae x Lene napee 2 “4 ” pone + fn, pee A
oy tt hook 5 vas ao ae bet oo) ito aoa Cd en Ct “ny e es oo
ne cores a Saeon vn noe eegee we ve, fo Sinwe. wel an one ty pn ES
a” me © we ee wm Ne om t @ N & gc He Oe BO
oe ed 3 ee Sos a ees a rn LD we Th tte @ r on
oo t iG we wc oN A ah oka ‘ned weed itd a “ore Esha a rao. agate wy Cae
“p oS Sk i nee * ied as ap Od oD Cat Zz wt
eeey own oy mS ‘Me ” ay panne on 1% ek . a, Bi [ae , Seve « Hi
how or ” ae yi ae eee oo ue 7 ah ae GG 7 a4 fon .
. EE can a ny) r wa “, On ; yo nd ‘
rae, rast i pees of a yen a ye = –e 07 te eh Go cae a o
we ge, ie feve at ow 6% x fs ee on
e wey ied Newt aeceed ware, . ed bh . 4 Fi » arn
oe ra we D tm en & fs ioe 4 My Mr
ae t,t a one a Ly 5h ‘ a 3 > ms ood we baa 2
i oy Om TS 2 § bee gS 3 8 tee eg ee PE re
oN ch i693 es hel <P a SM a a a ¢ 71 agtes the eh wo sont ra aS res
se? INE ch agen . ca set rr Oe ced ty aD a
_ an wa Bo By Si & oe Bow we tT wf & BS! OE
ae eat ra hove . ” u vad ww fa a Oe OE ca) ms re Cs re ge
Cob. . 5. bs oy ten Ad oy a ery 3 ry | OM
BS oo me YM & eB # Ni. 2 @ & oc oe & Fe . » » £ £& & 8
ze on Mpa OD dy he i ne aos cr, a aT 6,
: hewe Z aoe be wkd nent yi tee $F) 3 ee reed
we “£5 ogee 43 ee a owe > ibn hed a In ay wre bee ms oo es rG me
Sate Se, cnceed wee – A &, ~~ 7 % ae.
x Fe , Bt ge O82 €>»o¥ Fe Ge @€ >» Bf ¢c
ted Bs ee % So me ww Gp oh on SB eee
2 ; te SES ee eC) oe 4 ‘ A e H S$. ge od
anne, o Hi £ {tee to
sede. wee 4 4 “ae re
eS RB. « & 2 moor 4 O a: ans ar airs ae i
3 F; fant Me te Ar oem, – 7 PS 4 4,
oe ron t. uA erees ro) end Gace bee. ms pw peed. aes Co Galen Capt Co ms2 OF 2025
x
°iA NO
eres . aA ON Ae yee es Ag 4 mS TN > Pita! o Ben one > 5
sproceedings in pursuance of the Digitally signed Notice u/s 274 ras
2QOs4Se6S01 1} dated 07.51.2028 passed by Respondent No. 1, 1, Pendingdisposal of WP 42971 of 2026, on the fle of the High Court.
Pelion under Section 741 CPC js fled praying that in the
i Wed in suppart of the pedHic
proceedings im pursuance of the nists iy signed Notice u/s 274 rwis 277D of
dated OF OF. 20268 passed by Respondent No. 7;
Res
The petifion corning on for hearing, upon perusing Ihe Peftion and the –
alidavil Aled in support thereof and the orders of the High Court dated:
Res
fQ
Nt
PP OZ. 2028 §& 03.08.2026 and upon hearing the arguments of Sri Sricharan
Telanraiu, Advocate f ‘the Pettioner, oi YON Vivekananda, Advocate for
Respondent Nos.1 & 2 and ofeddditional Solictear General for Respondent
Nos.3 to &
WRIT PETITION NO: 4280 OF 2026Beiween:
Mr. Kusam Raghu, S’o. K Narayana Reddy, Aged 53 years, Goc
_AgrieuRure, Rio,.D.No 10-60, Valbhanurarm Post, Eman! Villages, Kollipar
Mandal, Guntur District -b22 308.
..Petitioner
AND
4
wand
‘D
os Pod eee at. — ti ” 5 , ores wiped love
BOG ie a oo & we Gm BB
wm whens ven whnoe ead fee oe fees ay pee
. a ee wy Mece ; ie 4 Oo fe
% 2 ke, . g
& 3 ee ge hese yon $e ~ mn fe o +
wo OM oe f 5 oon ‘ ure Co ty ple ae irr: 0) eae my
oes eS ‘ees coed +3 ey eek aed j H a: Fie 3 uo
Mit teats : sheet Pes yr haodt rm yeh ot Banoo & a
: fh gees oer 6 a9) yok aw Lend ve ie rai fat v4 z pes
pe .* fe Levee eve “be ron . ey coed Si Me, ” Od A, aewore 5 mn ws Ls aed fs fone x3 “ar +e”, Gael ‘eee, eee
ae re A ‘ad . ral wa tis gece on or : rr on © ee ri
oC
e
hy
in
aSB
o oe mes : CED aS St cn 7 4 sn 1. SS
reve fe ee ee Now £ Ww rare, Mg aa
tes Zz Se ¢ 4 Save v ¢.
eene pass hoe ; Pree pbnee te. “agnd wy wy gn x BS Naat 5] Kooy ar
we NL anaes vn pens vs bot wee te ra) ioe pan tag We be
3 oy pees 5 eth wd wah, we ES et oy eet
nee ane See [or togee tas on ve oe vr i’) ,
i, wo OOS a oh. woe ER Py ne a hed *
Soe. 4, ae an « on soees res oft ran
fee fee £ omy 3 oN Aa of nat
“ee 63 na a) Me eet pansy) we a
a veers oS epes ad fos ain ® ie .
ape “a vey re CO $i ed ;
ne a ; ‘
a Gate e if ap i roe ;
ay ee pe vA ‘tA ee
ey ken a me ae) oe
Sart Sy a 53) – 2 iy ££ pa
bee j, 7 , ao ed freee on Sere a
oo 4, sed the oy, “Ct “rem Coy
GE aed Jon, feo par hs a oe Se ONE
aj wn Mase v4 3 wy 4 ae ro,
Se ood “4 oA cee noe 4 ig ah oO rs
eee seen 7 rr a J a feed
% toot ms a¢8 CS a3 meen ih a re
ee ot es pe An ae id
ob, dens oN peo oon wher. Oe Goad & Fags aoe
” as MN howe Boon wre % pied rand –
a wn © G oe “ey hy
O 4, “PF fot a SHS te a re a a! @ as
” oh M u eee ,, 5s a v5 * ce a open a
oO wo. oD Pea ee a 5 ge Ege
rea We Feet oy a pa L itt 63 Gd oe a ry “Sapey oy Ss Gok
, + n ‘ewes t see oh. g 345
i a” 4 aN te. Sh ae pooh tay, os . a Gen
tees ££. awe a Ae ‘te,
“hn mom fen ES fee , fess ~ 1 ” a a Co
aenee wn od Hy 6 6 os gee ” n chee “o0ete
Go &@ & £ Rwy “3 “& oo Fy we Se og
eee is Oo a ont 3 , len ‘eee B ee rag we OU
wa Ene RU ~ GH oo te Mee ENE A
a5 aon heten. re eed on be ye ms nee fe : abe Paes oS x
wage Ee 2b: – Be ww Bo Bo» F 2
. – sone won ptt paseo! Seed at at 7 “3 ie) +f wey ee
m ce 4 fs ca a oe mobs B ££ ~ BR
Q mm BY ee Tf Oss vy , he
ge BB QL may gn oA ye tem, ef ic Sa oy
wore o ras pheoe oe n oS v rail ret, a es Pe eT ny
my eres ‘s, “, Capon,
“pre “, % “a * oa oe i 43H saree .
| ee % 2 = f 3
ae ca ot, TAN . oo
sty
Att pe,
VES
ol
syye fet AO Sodas
ax Act, 1967, and to
the interests of justice:
iA NO: 1 OF 2026
CHANyefances stated in the affidavit fled in support of the petition, the High
Court may be pleased to stay all further proceedings, clean any recovery,
ursuant io ihe notice issued by the 3° Respondent under Section 148 ofDINSOrder NoITBAVAST/SA4 72084. S51 OF aoe
The petition, corning on for hearing, upon perusing the Peltion
and the affidavit fled in support thereof and the orders of the High Court
dated: 17.07.2086 & 09.03.2088 and upon hearing the arguments of Sri.T
VYENU GOPAL Advocate for the Petitioner, Sd. ¥ N VIVEKANANDA, Standing
counsel for Respondent Nos.7 to 4
WRIT PETITION NO: 4422 2 OF 2086
Sehween: oe
Veera Venkata Setyanarayana Yenugu, S/o Krishmarac Yenugu Agedx
Nain
wkd
about 55 soars Moc Business, Resid cing at 2-147 Tapikalanudi,
Road, Kamavarapukota Mandal, West God avati DL 934452, Andhre
Pradesh, ARSGPY4877R.
Petitioner’s
AND
{. The Income Tax Officer, ¥ Yard: 1, Eluru, 25-B-4-/4, KRS Towers, RR
Pet, Elura, Andhra Pradesh- 834002.
2. The Princloal Cornmmissioner af Incame Tax, Ralahmundry, Aayakar
Bhavan, Kambalacheruvu, Veerabhadrapurarm, Rajahmundry-S3370o.
rf, 4 4 0 .
e a oe eo Oo w
shoee wend ooo oe Bt on on
ee oes it wee ewe, hewn, wives
£5 en aan, eberd Seat pet ceed coe
” : See G Ke ji
eee ape , a ped eee
” C3 ra ad! “rs steer
oy SE a a peo
Sod apes tS – * Seow 79)
poe a i ore e %
dae, roe £9, eon % tad a is bere
GS x ae hose ow ns, a5 9
7 * * ion
we 9 & % f ~ os a %
ae Cy oo, aoe oe) me) ‘ ad
oo fh a % O
breve. cot . at ~, tit ” ”
ws we qn ast oe ‘s 3 “ss
‘ Rien ral hae fy ret: ;
iy ¢ om Fe xc SO % ne ent
Lae “Co an ead iG a ae
~ , , as
“x as, Ue “5 : et owe ne Eee
, ss co oft as % on
ho Cy o wee eect were 4 ‘nn
oh tend be an pak s Frees
ee am ES : a tee gee on
ropes deen eee! oe q fons eed
at Ce seers, pees o cc hy ted Yt
ae ee, etnne ran ae
on wn s ae ‘ode. 0s wy . ee
: a it yo Me, i
: ane tc? . Ys i ad
x ve ONE . wager Peds
he rs aod bevet ben Sonal rs am
– 2 & mo i 2
On hese reer ” % oh. Tore
Se Soe m 63 @ “– &
oe sae? x ee Sooo _. oe) “tet
cr, ae) Th gee 7 « ae toe
fees haves Fa < % es one ro4
wn en wh 3 2 =s a3
tens 64 ie ” “eee * fece
Te aqeee “4 r
_ 01 < ar see pene ot D £3
tn ise) $ o on fave ©
een oh a7 44
ms gn arene 4 ed te
ae ve oo asi er wae tid “C4
Ch ah SE es) Shove aS ES ”
gry poen boone oo etre, fave 43 : ®
ne Ka a3 [ie as! oe ” endl
oe, tor Nat snod 3 io $3
oo rn, peed Nae veaet of
43 ~ 7 ; en A
Sg bone ae ef OD uy Fo
LO a LP eo Sone “eee
> tae me ce i the
x £3 wt bees <t- love “O%
et re 55) mo “A oy Ieee aA S3.,
rn te Kae pig, ed ib)
iT ES – , 5 gery eS
See gL kes Oi Th MD.
ws os 0% red add vewes ae) en
Mod #7 aren Sone %
cd wes ne heen res oy wt co
on ay , A
AN, wee wee,
~ £ oe Bi SO go ”
‘he on Saad od eet 45 4
ps oy wea ” ws 23
: ” ne orn, ogee, wy wpear
wD oe : : vw
re “he 123 8 en were
OOF 4 7 got “a wn oa on
rt mt ee
Seer Babe cont b.
aes -~ eabtye pee ostesny: ~ xine Xn “4 Yi ak wy}
12.03.2005, gpenaly arder deted 20.08.2025 and furiher stay ai consequen taloroceedings iniiated or comtempiaied by ihe Res sponte nis, Pending disnoedl
oof WP 4422 of S026, on the He of ihe High Court,
The pelition coming on for hearing, upon perusing fhe Petition and theaffidavit fled in support thereof and UBS i hearing the argurnents of SRIF
ARAVADI, Standing Counsel for the Respondent Nos.7 fo 4, Additanal
Saliciior General of Incia for Respandent No.
WRIT PETITION Nk 737 OF 2026axe
‘Kambala Gunnamme, Wo. Surya Venkala Prasad Rac, aged So years
a”
cbusiness, D. No. 1-6-S5/4, Near Mailamma Temple, Galuwaka, Gin
retiioner
AND |
1. National Faceless Assessment Centre, Odihi, Ministry of Finance,
oor Nodot, ont Fioor, E-Ramn, Jawaharla ial Nehru Stadium, Dethe
2. Income Tax Officer, Ward-2 (5), Vishakhapainam, Income Tax Office,
“Infinity Towers, Sankararnatam Road, Visathapatnam – 990075, AP.
Email, Vizag fo2. S@inco melax gow in
. Respondents
Patition under Article 226 of the Constitufion of India is Hed pray! ng that
in the crcumstances slated in the affidavit filed therewith, the High Court may
be pleased to issue a writ, order or direction, rare particularly one in the
nature of Writ of Mandamus, declaring the notice u/s 44 8 dated 27.03.2024 for
AY 2000-23 vide oon 148 VS025-245 OBQ0645800 } issued by Ihe
&
2
Jurisdiciional Assessing Officer AO) Le. Respondent No.2 instead of the –
Faceless Assessing Officer {FAO} is. Respondent No.] as void, egal and
wed
” o on,
CVs ee 25 i a fi% se be E 4 wage
aw Sos aw a 4 tt v1 on ont ton eae £ ; oe
eo Ry OD oe & aa a” a mo ww ” Bs
hee, S87 ores, re, 4 > hoon. % oo 4 *, a? ¥ g 1% tae
oop da a Ok io Ye ee ood on i tees Me
ores en %e, aa ” Z natal we
Oe 5 2 3s aa cc 3 oof 5 hot ES Bunn ort
oe os , BA, eg we ae 3 vor. aS weet % fy fem
r Xd eae “3 pod ot need no £3 Q wt
(eee we nf eee cS oy ohn ie as hedoe, ay 5 peer fe
pein a boos Bo Sb A, AA . Coed , . ae
iy Ca A rs res me Fas] at 1% SS 6
th omar? img i s ke fc cy ned ; oh Lf on
io os Wm gh ee ns ad ES A tem eed
fone a py aie C3 Pea . ns oa it aa we nnbln ae
* Go oar cons ro a 3 2 me
a bere h roa) a ” ew ne orden, we esd dewe per on ‘ as:
fee Ch. o Sowa Rent DB “aro a $.. 3 fee. a ge Fess a
jaa _ eg aS te oy me tgs fen Lb, fo Met ge
be + en ei wm = or ns og es ” a en es
mt roeed = : ih > ong toe > eg * eo few. AS is ra Ke
” ee Ee gM a a a aA ; ad a fen
be on van us Pa CL mm & . Leer – web tt cas Bhd
* saee, £ oes i, iH ‘gore Page? rece, weer:
x we : cng
we as Rh FE Meee £3 AD off ae) one bad a yg er)
ype a i a oe ive fad, oS ran fy pon ed
3 it % cee Ont baal! < ‘m,, / roe
we Lap Ge ” ae ene oe a ee ta A
ra “3 ae? ood bol we 493 tr. ¢ gen 1 % 7 nd wavs eke
eh % iw Lp ws im 03 i rae fd eel yy 6% BG mg
wena hebee * an “ety bee, . ” / rn,
rs 2 eee Ct here een oy % ua re wef os Q . 2 ”
sore us Neat gn fee we A Pree os ad sped hedees , @ om pons il £3 agers
oy as’ reeee ry eee . cd raed wt’ Pree f% eed “A ee
ee EE fete ES ri as a M4, ° bebo eeee “eee gery
tanoe, et yA ay rapes, not edt s x % pone £ of Sad
tad “33 eee Nat * ve Greet an ‘eee seek ws eal ¢ E04
wore et, WA or bee eee cote és aed as rn: © ee 2 ood
‘ cee EA the x wo 4A fn renee g don eK ed
vas thee a cemey oreve ed yor Fit when et veo «noe yer os et ‘
5a) “ye wy OS So Oe ae 6) a cc i ee Ee D
vend eeeet , a’s gen in fy Sie He, ge 4 isa] os shed
£3 ah OE hen ewe teeny ; wan, 4 ee us 5
ot i “ig oo Arowt £ “S “se Pa “a , soe, 3 ”
a a age “t Oo mm doom boeee wood w on nr a nr ce,
” ” 4 as v been tedeoe ” ; t
font in quan wn wn ye . a i %, ou rG $ Show et
= > o ~~ 8 a fae > 5 me a an ome
Let wine *t oe tA, . we . ” ”
aa esd 6 oe woe sh metre “g £O% noes ora ay! A ms
sett a an eC t Ss nana ue fs Led (4 7]
fed nn ee oe ALS pee ca SS
aon Bos C3 abe eS oy Soe i an e3 st a
a wD ar wy 24 oo 4 os fed on P Swed 0 te oy iit we hens
os seer ae few, ond wee Deve a we pry
ed se ry LES a ane ee
tit as ay ‘ * oe Me me RES ost ” < fxs] cn a a a
med oS ed aor) caged fone eee 4 Ue + a4 fen Pered
cs nes “ox Ret Ch neon one By is a ans aoa
Ain 697 bodes vgeee * oe ee * nn â„¢ eel whene rn i le
os . ie EE no . % fede, “pg ry nc] eo ee c
og $ OS ver a hy oe a Ry Db. & cas
i. no} i e i fo ; a id oy we
ae –S gn. 5 foee ead i. 8. ye ae wens ms
oo me ae we A Oe ra ” i rr Red
alia 4 fon os o ;
iy OS ® Ge 3 wh @ ns 3 = S »y & SM w &
as res con 0% GS OS Se Sone mn 86 me f : “a
aie C73 wtnnn net ye vo a oe th Pea he
ae fe Thee nS an oo gw fe wg fe feed tn
Won % oO aay, ee co4 mf . rd aa
j oe tae, ye 3 ye ton ° ~ ”
i
§. Fre Axis Bank Lid. xeP by its Branch Manager, Door/Sno. &, Main
Road, Siddariha Cornplex, Parvathi Nagar, Bellary, Karnataka – 589704
Respondents
Petition under Article 226 of ihe Constitution of India is fed praying thal
in ihe circumstances stated In ise affidavit filed therewith, the Hi von Court may
or Direction, declaring ihe Order passed under Sen. 148A(q) of the Income
BAAS TIF 46A4/2022-2 4/1051 356880( 7}, issued by ihe ord Respondent, for
the Assessment Year S075-20, the Nofice isstied under Sac. 148 of the
S41, dated 27.03.2023, bearing DIN: and Notice No
income Tax Act 1S
TBAAST/S/481/2022 23/1051260224(1), by the 3rd Respondent, for the
Assessment Year 2072-2020, . af the consequential proceedings
intlated/Orders passed by the Respondents, including passing of the
Assessment Order passed U/s 147 RAv 1448 of the Income Tay Act, 1951,
the Penalty Orders and the tst Appeal Orders for tha Asses saments Year
S019 20, and the Notice issued by the Grd Respondent to the 6th Respondent
under Section 225 of the Income Tax Act, 1804, arbitrary, iHegal, bad In law,
void-ab-inilio, viglalive of the principles of natural justice, apart from being
yinlative of Aricles 14 and 255 of the Constltuflon of India and comfrary to
Section MSA of the Income Tax Act, 1967, and consequently set aside the in
the interests of justice |
IA NO: TOF 2026
Petition uncer Sect ion TS3 CRC Js fled praying that in the
circumstances stated in the affidavit filed in support of the petition, the High
Court may be pleased to stay all further proceedings, including any! rPSOOVETY,
p>
as ae
aioe clone : mgs feet a
wee: sy; a wer ‘on wget bee.
he “eee feat ia 23 4 %
Cp Te oo 6G oh gy ; oo 3 ,
prin ibe oh ron fh se) cs Ee
org te g ” % > ” Sty , Hot
ie a oe ead x A e feck
wen * ve Sewe So “ey 443 aK a See
“nn . “e “rn Â¥;; a r weed Se
Lo a3 nore is tha hen. “sy eee vb £4 wee
ie Sad ud Se af a – i
Sana am 6 Be oe nm, 7 Pad ry
aed nat vaed rt an ¢ –
_ LA t ahan, bd i ee o
Ye kD Bete 2 Seer co
‘ead we ME, rs ~ is
. i A op on fade Fa F
a onnee s a) rt * tebe
Sane howe tt 3 3 – ‘ge ft a
‘a? Fe ‘vee bro fe Z
a) ‘., “ae a) Paar on ian
gore x anal Nanas po od te
bere fete vee rs
3 On GOH od ein 3
– tee rare kt A – Seve
eter –_ A a don etn, “4
er & oo ‘2 a
iy -74 fen a es Sad
fe fg is 9
7 yD
74 oe
‘ Fear it
§ at Lae
Ly a “7 ;
o nee rr, fons é
copes ‘ Wok ; vend
vo, tt hd on ooo ;
a re £4 wgg Lf ad ‘agree
as $y gS if} cy ic rE: OM
oid Pad shee err i. weve
paeee, 5 ” eres tess a oF
ee ood rai aaa! prone fee ia we
* ol be Sone aA ai
nny fewe ed wet a ‘ne, eed ore
“E4 oy nen Sa oe a fore pwn,
aa rheee om, ? ‘ aad
ons on ae re) core ~~ 5 a ee
fi Lg eae an re Mm fe iG Mm w&
oy wo Mee 1b. wt as coe ms me fy : on if
a ” ay bees } fan.
on oe’ oN me pe wp Re OG ee yg Boa BG
* ¢ — foe 1063 : bit ae ns
Che Oy wd fag ; , 3 i Oe
res en ny, 3 on @ % Fenet —-ehaeh oe gor GG Sh ee wh ph as
wm 3 pS go tS oy tm & Some ane “3 et “teas “3 4 ne
ist po mm Nenad » 4% Jae a rose 3 ras ty rag
ante ii aa Onn : oe, a ed x 19 .
thd
The Commissioner of income Tax (Appeals), National Faceless Appeal
fy GoOVEPent O ost
Genire, income Tax Denariment, Ministry of
Respondents
Patition under Anicie 226 of the Constitution of india Is Ned praying [hat
in the clrcumstances staied in the a fled therewith, the High Couri ray
be pleased fo issue an appropn late Writ, Cirder or Direction, more particularly
Oe th & nature of Wri of Mandamus declaring the notice dated 08.04 2022
igsued under Section 148 of the inc f987, bearing DIN No.
RA ASTSN45 4 2082- SU Z6 FI! .
he Assessment Year 2015-
of the Faceless Assessing CNficer (Respondent No.1}, as void ab inite,
the statutory mandate, constitutional quaraniees, and the principles of natural
justice, and vonsequenty CHA hi and set aside the said notice along with
consequential Assessment order bearing dated 16.04.2024 bearing DIN No.
PTBAIASTIGN47/2022-24/1 05900 1707(1) with all consequential proceedings,
en
Ore assessments, rectifications, dernands, penally acting and other
@
fer
consequential steps taken _Pursvan ihereio Ds declaring the impugned
THO 2020 passed by ihe Comm issioner of Income Tax (Appeals), Nation
Faceless Appeal Centre, under Section 250 of the Income Tax Act, T9674,
whereby the patifioners statutory aopeal was dismissed in limine solely on the
around of delay of 163 days without adjudicating the merits of the case, as
legal, arbirary, passed withoul proper application of mind and in vidlation of
the principles of natural justice, and consequenily- quash and sel aside the
said appellate order
iA NG: TOF 2026.
Fettion under Section 151 CPC is fled praying that in the
ercumsiances stated in the affidavil fled in suppari of the setiiion, the High
af
Oe?
Court ray be pleased to STAY the operation of notice dafled OBAM4 2022
Oo
tae
ay
ae £
Ro
Respond
OVEN
~
ae
s
s
ney
aD,”
rf
eo
a2
no
:
VAS
Saran’
Tug
7.
;
MS
WRIT PETITION NO
Se
x
Ped
3
: w a
g
Ny
pe
wee
dee.
rs
Sot
Pas
dnt
yer
fen
”
3
4
3
+
:
:
:
Ney
ee
–
ot
Dare os eas Tang
2026 anet,
“~
2
‘
2
tesi
3
At
ae
,
RN
n
3ar}
$
tReathwees
*
37.08
SQp ie
INS SS
atfry
hoo
at’s
tdfed:
CLUS
and all f
;
da
on
:
fouls
vet
3
“s,
brate.
>
andamus
oR
AAs+
ty
wefPih gy
oF
Sy:
a
this mA My &- XD wd SPA A be a} . oN RY PEED AGA VRE fa VO
mandate, constlutional quar antees, and ihe urinciples Gf natural justice, and
consequenily quash anc set aside the saici notice along with consequential
Assessment order dated 2o.O1.2024 bearing [TBAYAST/Si147/2023-x
eds
amands, penalty actions and other conseque enfial steps taken pursuant
PTRAINFAC SS /250/2025- 26/1 08624 1O12(1}) dated 19.02.2026 passed by the
Gammissioner of income Tax (Appeals), National Faceless Appeal Ceritre,4 cy mst
Stsunder Section 250 read with Section 249:3) of the Incerne Tax Ant, 4
whereby the petitioners statulory appeal was dismissed in imine solely on the
ground of delay of 15: Hays without adjudicating the mers of the case,egal, arbdrary, pass withoul groper application of mind, in nom
consideration of the material glaced on record, violating principles of natural
justice andscansequently quash and set aside the said annellaie order. ..
iA NO: T OF 2628
Petition under Section T&t CPC praying that in fhe circumstances
stated in the affidavit Ned in support of the pelifion, the High Court may be
mleased may be pleased io STAY the oneratian of the notice dated
TOS Z023 | ssued under Section 748 of the Incorne-lax AG 4, 7867, bearing
TIN No. PPBAVAST/SM48 T/2022-22/1 05807827801), for the Assessmer
Year 2018-17, issued by the Jurisdictional Assessing Officer, and the
consequent reassessment proceedings including the assess order dated
28.04.2024 and all further proceedings iniieted or cropose ed pursuant thereto
Ra
S353
oe toh rd cr a ae
” fn biden no fg at Mad is a gy ee eee
TH spent es a o is e. sf pase oe saad ia mn wee 45
CE, ed oon ae ¢ ge bed tot we sR ot ae
ort, 4, at vheed 4 5 wed fees 149) ON oo oS C% tt
hs ened, y on Me oe w Pes 4 rs oe % an ey, i dA at
B , dpe ‘ae aes babe, i ettie 4 . wen
ea, ee Sos is = & Ses. @ iS) Wp ede pee
en OE eee Gs % i OG aon i 3) Oey Ey sed
or oo eee fot $4 5 steer, a tobey “e” * ed : vipos :
rf ee vere . se . whe f :
benoe, “g wad Ton i t pe Pa , 2, papi were
‘e os Mey ben cu * ane Ly H ” g at en .
4 ew yj te a th
due a £5 a2 <2 a fr fee nee 4 iH ¥ ae tooo «3
i me ts ee at ‘ te ; oo Smee
ee gy hecbere ee rs “ff & oo cy 63 ‘ poet $4
ase a % £F erhee ” oe oye 6h od aed oR : £5
#2. anes % te & eae oe 5 ants) an ‘nae awee no i ye” gn
Lee “ge awd w “Z rh, a, as) 2 a gon ” ° 5 ie ro.
wt OS ote eh :o84 Son re pe oo ory 0 ~~ ee “aes
cy : [od , : meas ko le vi ee ie [os aS
mA “Se bese oy fore food arate at venee oe y eee
J Os 72 ee ‘3 & mt ee me
“pn 18 pee a ote gy ee ay g 8 & &
” gn nope 4 or Hh, i oA we dee st
TS ne we ey ae te wm OS ty Se sod “deed
eee a en : oo o% aaa in oe a a of i
te Sone om £4 F3 ie) wa ra C4 ” ae: on em
7 ee) pres e% fed al ge a fd (3 baa SS
tA Mee. C3 ry ober renee i a i ae om es Pheer ae ES
a ‘ Noa! “ay fa ae sane m a thoes pe ek ee eas
. od on vere a a3 Ce jeer & BS bone wr wn,
aa Pom toon ‘reat mo voy hae i ana cae) oe 9993
ge 03 a) saene ne, tf : is op . oD o rae ard sweely Sen hove
ie ied as Oo roe at – pele Ma Pott “4 Laben ageee o3 ry spore
ra) eee ‘” of s a big ae! on wo red ewe bb n yt gen ard Free
a 3 ay oe i, gy, os a ne Sf, the (ya re 7 “be pest es
i oe o) Ch. breed an oe 3 ue ge rn os bo “tee Sie NS
a – ro abe, . my 93 ir ow , * : An CH 4
ae : ig os ween ; a ts be oad nen ah Es 4 wowed gn a) tren tis a a
x L we , 63 we ge % 4 aad Cn , oo Aa Senos “6
ma Son os a ont uty Sod a oe co as Mere Son geen O £ fa ae
as Ly a2 ory 7 Seow Lae 6) yn ben, oe Q Co deed seins £ A
het aod yer tay, % wae ee w% fee 2 “s bt aren pes weed ~ ”
er) * “a seeal wd 5 564 £4 LA a wt » tf bed , ” os
wea panne ‘ og rr Ef sees vy ie oak, we peed z Sd em ctped ooo
£ 3 pet –e ey bene fi, x. Anne, tps oe tea’ a fe, eee : ok ts fe wn
ws oft fem ee ” wee & nace Wi hatin “Ai 2b me &
ween oS tenes, ws we ah us oe steed oe a ay baad 7 ue wate te
ot . veng fee E ns % ae ie tad peed weeds s ari: 5 he 44) Eas
ans SA an a fe 63 a, i bor sd
x or ths y i in ie a Saeed es r <3) bape nae aod ts ow
wh vee ood, rs taper. D Pa Le é 4 oo We 97 yee
: “pear ro G3 eed 1 i. A “nef rf veaen a 7] od rate ed ioe aed
ye bee vr ww ok C% esr, ones t % gre cis ree Peleg mS sed
oe nh thy od aes biden hw 85; ‘” oa
ey bone ides fone np she hae bh weeee 4 ben i; a tee
wb os ven Lh “e% . deve hats a8) “a % 3%] on
ed oS Feat ‘eens eed od o ~_ . oes oon Senne – tb @ See
Son Dapine on , r¥8) 5 ee. wher. weees tooo ee OES , en ey on 63 wees Ct
= £6 we 6 oS EB Wey % GO. Ee a
as breed B 4 as % Sn. oh. ue fo on on we OO seo
wo wm he whe a he a _ a re 3 Ee
a anne * ‘w wen
eee f bee 03 ro hd s “4 eee on ww saree +
me a “gy , i. re a6) x crea
te Ot “a S oe â„¢ § OMS gee et ee
ce gh as & he Fn wae Sem re ‘Be te oo we OO a rn ic
co chs ws Sm Se Oh 6 1k CS ee ae Ao re mee ,
9 TH eo Se eo x we oD fe gy “og 3» ase & C3
a ° , : 4 ;
a B “f wees hb oe ao © & w Ee aes: Boke @ F
vopee oe ag on, the aad s 5 OCS Son ® A fen * beich Soop
be 3 oo im = @ £ 6 bem eae pn eS
eco id Ei, : freee ~~ fn $ 3
i i Cd on GE age ne on: Sh © ‘ ihe ee
Ch eh ms op ee Eb, ee us $a
oo @ <f p on .
Vr ann <7) 3 x cre ” ok
nd toons rae bs 7
ae 3 fb Pate a8
re bbe: ey So freee
ons oe nal heed.
oe a es
[Oe oS
gen hebee ae
oss
x
t
ay | OF
y abet A “3 ? O93 PPD eves 3 moet one wYostened SF OVD wrayer gyrst peared
ren ey cee sosgen ibesyenesd oo wae badteesyec> Byeapt den be eo tom hy “A
aside the Order passed u/s.
448 dated 05.04 2022 calling for
ory
PANO: 4 OF 2028
Petition under Section 151 CPC is Med praying that in
4
sircumstances stated) in fhe afiidavil fee in support of the petition, the Hi
a
Court may be pleased to grant an interim slay on the operation of the Order
massed u/s, T4803) dated 05.04.2022, Notice issued u/s. 148 of the Income
Tax Act, 19817, by Respondent No.1 dated 05.04.2022 calling for the return of
Thos
income of the Petitioner for AY. 2ZOIS-18, assessment order dated
eye ye 2 ar 33
ef Ss. . penally order dated 27.08.2024 and further stay all consequential
orocesdings inieted or contemplated by the Respondents; Pending disposal
of WP 4467 of 2026, on the Me of the High Court. |
The petition coming on for hearing, upon perusing the Petition and the
x Bey
es
affidavit fled in suport thereof and the orders of the High Court cated:
17.02.2088 & 02.03.2028 and upon hearing the arguments of SRI P RAVAN
KUMAR RAO Advocate for the Petitioner, SRI ANUP ROUSHIK KARAVADI
Advocate for the Respondent Nos.1 to 3,Additinonal Solicitor General of incia
for respondent No.4, –
WRIT PETITION NQ: 4539 OF 2026
Sehveen:
wt
wsts
4 ene ating? i . on Cbt fhm te
Seow : ‘nat vet mc aaa oS a if CH no whee 4 “4
a ad Me pers a we pow og oh ” ve
;, = , ¢ anes roan Sesee4 vr ” See
oO vn fe fe Ps oon ,
£5 pocd nen ue ‘ert ot Cod 4 3 “, en – ee
‘ad Ag wr lag ewe yewn m ‘eat oe wet varus, es Re
Dee oo th per “sy ” te. bed SS. ”
hed Ses ae pa dete on . ry be “toes ee bee
aneee aren A ‘ aos z ” ” . 4 =
on i SB c Of w & yo ad eS ¢ © ¥
is bben rt EC a ot agen om ap nd oe foes ; ae
” £5 ifs eon a 5 Saget eee ied on a pieed oe] on, 3
$3. apne LA ef Mee chan es ? Sadan hood the “5 – re
” * a” 549 fore 2, é “Sawer whe a toee ned as
ot is 4 us as a ww oy ; G
te a) rn S| ee a 1 io By WB Me
“om a, (ey i @ & & ” ns a
ie ed ne sem the ee, 3 bee a a CP ee
wa ao OL 2 Bee get a Soy » be
> area! , eng ioe Thien, on CE ‘ad $4)
on yon Jose ¢ Bs
ore oo oeFe be + tee
ah igh hipne £55 Ive
reat] can ty be cS ae, |
ns – ee ry a oot 4 3)
fe oe * ed ci ea Loe on
“eae Ioers ne os Sorory ad vow oS on ron) 63 wes
“6 von oey t ne a uae a dofoe a ~~
ode, Ls “sy o ors ea o bs £4, the 5.
ik Rae Ae ot pese 7 See a arene
wae Paros me ao re Bo 5% oO
Bon rom a oo poe af oH mn wo fe ye
ad Be kA 6 wees a3 8 ond gi
fee wd % “J ia ae oy os iad ¢ ‘3 i}
. % nA earn on seve 2 . ber feten ay
re weve if agen ye we pa raed % paeee : &y
sapoe 7 on a4 [i Fi thd Sern
oa peed yer Gin Me tL) ooh he, Wh.
beard ae ae atate gp Past 43) ross okeeo
ran * eteee 7 ane. en ween
‘ on 4 “3 % 4. ae
me ‘ wr ‘. a a “pe
wom mw 7 ne a ee m ee “x
es bove 4 lev G es bs BE heen een 23 in
a? . Ss ” a ae non ae see. o aa . os , 3 se
i tt oe a ” ; %, tao er
we ‘od we oy @ iM – fen ONS tS on ft Es a4
a, oS Yen fy 2% a4 “Es bere : pred a “ab yee t C3
cane a is Sader, fof ws a oo xa aie we ied , done and
cert i sae “pees Jd ween tee Â¥ , 2 mA need “£3 wares
nr cS HR Ge TH 63 ben ery gD
ws Fed ee 3 ee a4 fi eco os me) id ae , <A .
at avon y “yr if $3 on eee eit ead 6G ® ” sf} “3
eg oy Ss ne es: See G 2 g
we a3 oe : yee) ‘ é, Deed , oo
poe af Ee bene oe on pee ret oe, aires, wy, th Spee
Os be Sy 8 6 De LG fe “& 2 oe @
i ~ SO Th To Soom B mo GO
ies) a % Pg me eed ran ad om ay rae i
cannss) oe elem ewe Be cand oo “fs . ‘
4 weer z weet a? ae s on o 4 % oe Sa
i fen th 3 ee can Ct . pet o te its rad Hod Son
&S ££ oh 2 2 G6 m @ ‘ = % %
S & & & “4 SS e © 8 we 7 cA ie a S
6 0 6 Bg 8 @ @ E EF & boa Be BE 6
AY ~ ane pod (iy Yi oe . om ins cae ee
hon mee, oe 2 On BR ie ne oe yO
Cm, Be BR fe Be
; 5 Sed 3 OO : ad tere
ogee oN oes a 4 HB i ie oo fa “3h &x
Faceless Assessing Officer or FAQ (Respondent No.1}, pending disposal of
The peli tition coming on for hearing, upon perusing the Pelltion and ihe
KADIMISETTY SAL SREENABH, Advooate for the Petitioner and of Sri, ANUPWRIT PETITION NO: 4874 OF 2028 eugene a
Behwean:
Yaviala Primary Agricultural wooperaine Cred Society Lid, Rep. by
Ralugudem, Truvuru Mandal, NTR District 5237 235.
AND ©
{. The income Tax Officer, Ward No 1 (1), Viayawada, © R Building, 1
Pinar Annex, & MGS Road, Vilayawada – 520010
Cenire, Delhi, Througs. the Principal Chief Commissioner of i neame TaxNaF AC) Delhi, North Block, New Delhi – 110 004
aden’
ssesemem Unit, income Tax Department, National e-Assesameni
Nehru Stadium, New Delhi ~ 410 003.
4. The Principal Commissioner of Income Tax, 40-68-75, Ist Floor, SVR
ae)
2Plaza, Sidhartha Nagar, Moghalraijpuram, Vieyawada, Andhra Prade Bah
8 Union of india, Represen nied by iis Principal Secretary, Goverment of
india, Ministry of F nance, Ord Floor, Jeevan Deep Bulding, Sansad
Marg, New Delhl- 770 004ee . ad boas ‘a 3 4 4 4 a . ees ‘ ‘ .
th it OR wy a ao a A eee Ne ee “6 9 2 ES yo et ; es
a J one, A? oe fe tte wes pe bead a aed ve oe oe yon rs a ae bree. boee reced, oe
wn 3 £ fing BORG ‘ ey wag sa ares a
ered ae Fi nape eee es ever Facet – if ieee a pone ee fe x? et saad
fio rapes mer on a4 < oe ae (es eee whoa bo tt i ree ae
St cv ae i wes or oo eee yy ¢ Seat eet 4 os,
ra) Soe ied Me So am ad S97 Co Pi ae wo re nee “et
7 ran et . aeoe. ened yon “og fe! 7
raat feof we hy ra Mey, t, Hoe if . ” sa Feed re
os So, m3 Bry Kl le caer a vm ih we acco SOS
a8 Loe a wee wt iw ay, th baer Seas Seve ns ne See Co ewee, on. oy pie,
Keo re res G eo, ve mM ES 6B ee 3) re gs See “ee, wy wei ot
snece ‘ we 4 oes tne A f were at ia ha fs – He
see % pon 4s a £7 eed wee bane C4 ‘eee then bx ” Fad ocd “t on Sad
£2 y oh ao a a wears Oo es rm & aed a
aA A . aoe ‘ners peeee , 6 teeth A per
4 % ey a A ped a” any peed a & LEE & _ Be) * sang
bones – fede Ad bee oo 5 an peek he saeee ¢ i A Oe Â¥
wee oy . a od ppeee ode . oe on . – shine, ”
: Hy me OS a an +) ao on wo & ran wy ws 8
MA ad S : ad f 2 4 yee ay a ;
a a ares © a or m @ 1 & a we
oo ¢ ae we ; ah . bad iN oe pees rag done oe “reese veoh
= wa RA 5 » . 2 oe %S a pes ey, .
eer on nd Bre ape om _ wee Siren Seen ost rd
we pe “; : ey hee OY & ee ee ee 4 ee Reon
en G 0 GO ty tad c 1 a co 0 Cs arn; aes 6 wo ttt 83
ass of , a bea aes, ns sane “~¢5 tat hehe oh ve
4 ee ey ie ee we, ots oer 7 O33 uy Soars bin
sehen ow soy ant is fy ‘ sae. re ” rae ny in “ai Sayan
ne OE fee cae ones ree ON m3 : ae Gp te rs cheer as 3 Ge ty Fe
mm ov yee e% fog om iced i peoee rs bad a i”, Seow a wate
is & pe oy o sa wet C3 ign cod cook pen Led ws;
: ‘a AE agen i Ps ae oy te eee oe
oon eee fon ae . Sowe eee Shed ne Sedee en oo oy eee rs r io sek
wee we Shows eee rt aon cy La spot o my. att uae “a voces Sede bred 4 ot
: oasee on ra) as eden a pee, i £14, 7 eg 33 oe ” an x0ae o peed went ba waees . ae C3 bere a tis “nn, ike oo “if on ven We
wo AS we cae “y 1; i oie det secre vA i ver we * on a ed
ery : a oft besa shat then, i. ayo ioiad cone ra a ge
bon Cx} Seine Baca aa oS m bewe Meee ‘, ‘ err org, 5 panes ny edhe whee rae we
C ry rae & att “3 t2 Pieses 0% S$ : aes oot ue 2, aon aek ees oot
55 a ood ard = fe ES ” on vn ” po w $b Mees a “A Ut
” ae, ome 5 £3 Seer 5 os u ne we 5
Psy or sa oO ned yes i 3 D rai es ae Fe) 3 i my bree
rao “, She ; ey S97] oe ot La, sors z a3 wen ted ws e004, ne
a 4, a < coo rere ‘= fe seer. enae a a fee. rf mais
See t ae 5 ae Fen +; ¢ ee me ” ¢ pen aS Nad gecee le tt “eh lee sere for +
= Se Ye “e w) pene ns eco) £3 3 igs See Sox . a Z % fe
me wo of @ GG mw . 8 oe ety +0” Oe OR a se
~ oa Go eee ree, % ben Co . compe eee psd peed Ba 1001 oy A resae
me oes wee, ag @ Go oF on aa > mee Go ue
oe soot 04 yr te > za Lene ob. oo oe me hy wa oer Sere et oy rin,
mos a en a ay as. fe AL wey A tao Fag me paren, NS hn akg ast
x oe: rr . hon hen hoe ben a o + be le CR geen Ki eed * ae =
_ po, ae oe , “C3 po Wm ge ee EE nt ay Wine ENE
– eee ay a ne ae me Be ay FRO ey =
” aos we ne wag ae rea x nee x 3 nto oD ‘ td utd bee, : Oy boo
w& rs Idwe a 43 — fee cee, Xv see wend 3 we we ard o
an ce cn rn OMS wy o 63 fey & yw
he ae A = % oa
he ” @ bee Barn Cy a3 Cy ge ” me ti mh ei @ {f3 Se oy we oy
yo gs gt 2c re og Te > [an we ew G Tw
Bo Bo so } § GH GS £ & Fs 2 oc Sh ae oe ne © an
“2 4 oot gt Pan fette oa ee wae acts bree none ee Na heat pees fe ie
is i”, , ps ~ y Â¥ ot, ” hed ben sapen, oo a he nor soo cape
ee GER oH <7 nr oa ane Fn <n? ; rn © a me ow OO
ay hee 74 ans a howe ee % ee + teas w os oe
i) oe ro ae is “CS “agen – ‘ in £4. ‘0 roe & woes ; thy iy = we oo 2 oe
oe Â¥ on i ee ees ” , (amt eben 2 ie aoe he ”
ei eo, je eo sors tt & ay ts om Fad 5 oy, tes w Ce ct oh of ws – $3
f ‘oe save ook ‘ te beam ee tn bade rs gen « wnaae: oe
toe C3 fa = a oe Sr > <9 So op S| ad Fa | a oe Bg – we or £03
5 a wg mm ” 7) cee as ke SER
” 9 G88 OE of i Ft ge ee a eS re OG Port i
ce: 43 % whe i . wee a pan pone ae Sd :
(a id A ‘ Â¥; a – ty Soe, “3 cy A wo eo we oa E43 a wh Ae £3 my in EF haps o> oe)
% See. ; . a – ‘ OE peaeel
oO Gf 8 boa Soe 8 oa pi & @ Ue eB FON
vee x peose : sage . cys 4 i $F Yeah ee a Ser ageee rapeee * d
a © ce, 2h OES ES & pe sm mh a Yc
fa Soe eT On ry mo C3 we bon wr Ps od $5 7 eas yy <5 “4 ‘
a ren Sree > a a ¢ one LAS weet ened eae Bd ares Sad Yooh eo ore ONE rae we 0
habe Bok Ge Ee BO a » EF EB Be Be BB
we “e 4 0 a0 anf 5 ope ween Sof ae : neeee bewee we pore gore
EK 8 & Bow ££ @ & Rom EF & BM me © so ie a 3 TS. ters wey eer ben. Py he ao ay ¢ % * on eet Sve << 2 ne
tr ta, i ry fost T ond Sate pe i] bee é we peeel t “Ey 7, ber ie mm 53S
tS tes py a 00 Sa se 9 $e wom eet 5 ee aS &@ © yams ancws % Lp . rack in 4 i ¢ es see bee Rant a ood os coat SS i : “TA a) ths
he * ‘ tee % Not ‘ ia oh i on woe £3% he ene ia
wo ana oO Pad o thaw Soe LA i G iB me CF thet a as) at pesos eo te
i” wei 5 ¢ cone a Oe 0 rn’ on reese Ls LA 0 i a ar oe 1633 wo feedVRIT PETITION NG: 4645 OF 2026
Between:
hte
Rudraraiu. Venkata Anjani Sirisha, 50-117-17/2/2, HM View Layoul, North
Boetifoner
o
. af frasmmae fee en mio’t tees fan Mervar
ner of [noome -fax, GAppeais} Incormetax Denesey
Ce
Assessment Centre, Room No. 401, &-Ramo, Jawaharlal Nehru
?
A4R
Stadium, New Delhi 170 O03.
4, The Princioal Chief Commissioner of Income-tax, Andhra Fracdesh and
Telangana, Aeyakar Bhavan, A.C Guards, Hyderabad – SO0004.
5. Union of india, rep by lis Principal Secretary Government of India,
Mirdstry of Finance, 3’° Floor dgevan Deen Building, Sansad Marg New
Respondents
Feltion under Articie 226 of the Constitution of India is fled praying that
in the clroumstances stated in the affidavit Hed therewith, the High Court may
Oe pleased to issue VWirit of Mandamus or any other appropr fete VWril or Order
a ENrection declaring the impugned shaw eause notices dated 22.11.2083
and impugned penally order dated 21.05.2024 and impugned appeal order
dated 19.017 2025 passed by the 7 and ord respon wants for Assessmen Year
2O7G-17 Bs nu Wh: and void, bedng contrary io the provisions of the Act, 7907 andviolative of the principles of natural justice, passed without Jurisdiction, anc
SS)
te
a
:
,
+
+ 4 teoh a ct, 495 my
4% iy Ww ee rao ns we @ 5 a ih ‘se oS
i ce te Ee A bore we 0S tere ae ‘ PA ro s 3
“£5 we ome oe “fe when et re ene Gs Bean “Ly vee La nn wath,
eer eheee *, No ra ead OR â„¢ rece “t3 os {H 3 wy
: ed veg gf oS wd ved a
yaad coger eG c% ‘eee & ane re seey ye a “nd rn
oy eedee “E se aa Gi “oes es ee 5 a
sl ” Fg aS SA , at Saad 6 £3
a0) hoot ” Stee Soo is es Leak ir ae 2 re
nyece raat rs ig oe eo? 2 on, gor 3 =
ee “a Vi bxbee geen ; Ce g $3 went Co wee, rae,
ee wh BD cs tp te ry Se Cho
on pe en on a al bree £5 f £% i A Goo
ay an Ra. oh. = ef hd ee fone
or TS, ay wo Ba EE we he nan ney
vs Oh. we Ee co hey B a4? fi Bos im es
Gh ee cut ae a hen C3 im] yor 08) me ei eet w fe a OS
iw 03 i,t Jen oe a3 S tome od yee a ny ae % iat
od feceng wet ae rn i 69) Oy bade, hid ee £4 are
a tS Me Fae on ve mw rts $d. : won HG ea4 “nt pane
wn 3 mn OG gr, bene ge ; real <a ee pod
ay aoe rere oy aeee pee a3 ma % : Seve 4% ae iY
ee ee in EG a Sacco th Te em a mo oh. oe
mm Ch “erg he LR $2 a OS 2%
3 63 JS coe om «+ i Wp ed GE
%, te ‘ my th eo ene é Mp ey me, ia
re core) “ees oe te Oe y, aad fen
oe pa % £5 ees ss ore es a si vs eff pe –
power ‘ag eee cf bea peed oeten, 4 . se Fa pes one
pe o oS ae we % . bid od
“i rn i pene ‘ oS oes on eer on
, id Yok rs) ‘egtt Te abe % Wee “<< oa
re) cane a eal ve ge Tee nad ae ey woth ene
wees gree as ewe ras bsee ” «<f es tenes a ae bees ot
ce, GB cy 2B go fron : er cas
EE a ee ¢ Be bee tAg ‘aA a eet 03 i oo ‘
ane, tt, t 4 * Q % i
” fD (Ge finn EP Soe S&S OB & Le te ms on “fre
eras eect % neeees tag fewbe. : wore ‘e
an a to we & & sy € 8 yy Tee Ble a
oo is i i nS Op oe Se AS ae) ~ Bn
me we i Soe cas os ror 4 ee dt A Seen pe OX %
rae) veee a eeen open ae CS net ad am sy oe, oe H ee s eed “oy
mm fen Do Oe my OO , Sk 8 WH Og 8 EE &
eee ce See the fo te 72) io cor am OS pea 2
or ; LG – Ls tt yen ¢ 433 npn, £3 os ne an
BE ewe ne “ye i ME oN ana A cee SG tf gf eg
aA G id ny Qe aed is de nn a 4 5, te
Ch i a ye B wm RK. ee 4 © ik 2B ty &
tonne c vee, os, iS ve : he 3 °
ny eg nat S. @ 1 Bag > an 6G
ne) i vo : no yor OM on ~ “a as @ He
% ce me 8 % & eo = Oo & «we ®& EE 2 g &
ican Oe 2 6 ra 7 De eu 8 o m6 E 2 uh
e hos one i? ves Sn . nn t, Pare ene hago
ms a @ Mi o el 8 & Boo & 3 ,
ce ES ne Pee wh os ms z is : ae i yet nd
Ne y gn, os cow 6% i inde 4 ae £ OO when
a & o & e 2 a &
& i ord %
fy
2
LAN
aire
&
g
Se
a
2
edt
o
Xe
oe
Ww
.. Reapondents
®
of
x aaciay Asti PPO ak shy es Sesoddes Tan ihye
Patition under Article 226 of the Consiiiution of india is fied praying hat
in ihe circuumstances siatec in the afidayvl Mee her ewith, fhe High Court may
be pleased to issue a writ, order or direction, more parliculany one in the
nature of Wirt of Mandamus, declaring the Assessrnent Order di. 23.07 2028
passed by the 2respoandent u/s 147 rw.s 144/144B of the Ince mme-fax Ant for
meme hese} epee te geek, Ac evs veppet ogee: ama ametearns te. ot
. respondent) inshe 2raspondent} as valid, Hlegal, and contrary in ine
nravisions of Income-tax Act and contrary to ihe Principles of Natural Justic
JA NO: 1 OF 2028
circumstances stated in the affidavit Hed in support of the petition, the High
Court may be pleased ta stay all further proceedings pursuart fo ihe
VE A6 Ay x
Assessment Order dt. 23.07.2026 passer by the 2° respondent u/s 14
144448 of the Income-taxAct for AY. 2021- 22 Vide DIN No.
ITBAVASTIS/147/2025-28/1085158000(13, Pending disposal of WP 5200 of
133
The paiition coming on for hearing, upon perusing the Petition and the
aifidavit fled in support thereof and the order of the High Court
datedi24.02.9028 and upon hearing the arguments of SRE DUNDYU
MANMONAN Advocate for the Petitioner, SRI Y N VIVERANANDA Standin
Counsel far the Respondent Nos.? & 2)
WRIT PETITION NO: 8319 OF 2026
Bahween:
fot
tga40%
a
” 5
a fen os vad Meti
.
3
Inmormne
; 4 ‘
me 34 Fes Bo oe Bt
QB ee ras m (8 cy i
feet Ire ee Ln cS df EM
. io fe a3″ G rm fy
mG op © oe ee AG
goo a very CC ae fer “a
oo oe cy ue ome
“4 ~ wa nape wpad 3 $
af ¢ 44, “nd roees * eine
ie > th a eae
we ; any OE a Q Bion
peas ae Soe ae! me ons
me “te rr a vee, ot
o <f m DB be “a,
‘ . ” : tf SS B:
on beoee as ae! us i
ren a if? ome a ad int Bi
ie iA wt te ~
ig Fa ery my aed
oe x BN ty :
on . rae 4 Ned ,
oon Stee roe oon 7 fees. a ‘
deen e. sates 4 rae. oe
m ( £8 Che rg es eel
reo he ier bee ry . seten, fren vee
e . ts O07 lgere dood
i ” mh a vt taf ” fered ;
vores vee Be on ets Ln te
ae; Soon fee ry “4 hf Coy on
bees aa in wee Seat XS Se weg ne
CG bee ae vere ei oo x” a5
ng sg i yer ay % n nen 4
ree nn oe Pow yy
ee eas 4 uate oe rp 2 &
ts fone pet ee ny nt ; 7
on be. beoe oe ibe ond aad ead 73 a rea)
Go ke ty Co & ” os a e
£4 we oS bom oe “2 soe A a ”
ae A ty ogere ff . oye “a wee ss areal me,
E 6 Si “er bey aon nee Fae)
ni ro on * aneee < a Us Mat
7 69] iy Leow t ws Seow
nar & 2 e JE 8 2 & RB
ay} fon 199 nooeed enn wee eed A
‘ i te, 45) x 7 + C3 ay Pad abner
re asin rs. oy a a gS
Fe rood Oy: RE as gy a ‘ R
o & 8 ae EA < ee
on _ o, ee 5 4 .,
go Ete ; me ge By Wp 3 a th SD
os ag i rd Gy Ee soe fo fe ~
tt cos x a fF sean eng a peeeee baw sesite 07 ”
CS GR tn fer wm 3 woe os 1 Son SG
af “se rary os fee ae ee wa Sad apere Pact tao yowes
pee pan io Go rae] < Son aes a a or
weno ean ob * sas ee yt eo ~ ae reed {fs oo 3 .
“Oa , &@ 2 G6 & gS m& wm UP Boog C8
fon ek KF Te BB ec OG a me MP
: ; we we vam me meen % .
eS a oe pr oe CE. £2 To ke yy hg TED
{LYme xe. hoe
if
f
a
— a OS <$ WG “4, ae eee
f 5 D Seer
Saeee eaves wie ALGNa, n
at
=
&T
me
is}
ms
oy
Ne?
os
&
3)
K
©
oF
7
rat
pees
&
oe
me
ae)
aShy yey whee eyo od bay
-& Ine order passed by
violative of the principles of natural justice, apart from being violative of
Arlicies 14. 18C7}(g) and 365 of the Constitution of india AND Sec 148A of the
incorme Tax Act, 1967, and consequently set aside the same in ihe interests of
qistice:
IA NO: 1 OF 2026:
reoavery, pursuant fo the Order passed by fhe 1° Respondent, u/s 147 rAv
sec, T44 raw 744B of the Income Tax “Ach WOT, dated 28.02 2024, bearing2078 -17, pending disnosal of WP.No.SS79 of 2028, on the file of the High
The petition coming an for neang, wc perusing the Petition and the
dated:24.02.2028 and LIDOF] peeing the argurnenis of Sri AW A Siva
Advocate for he Resoondent Nos.1 to 4:
WRIT PETITION NO: 6021 OF 2028
Metween:
Shr. Sun Kumer Reddy Ganaparm, H No. 25-629, Srinivasa Nagar,
Nandyal (P), Nandyal (TQ), Kurnool District, Andhra Pradesh ~ 848 SO%,
Petitioner
AND
4. The Income Tax Officer, Ward -1, Nanciyal, income Fax Office, 25/183,
sanieeva Nagar, Nandyal, Andhra Pradesh – 518 50%.
97
Ut
oi
Sood.
oe ” + va,
is, weed 4 % .
wo a 5 th = th
ee a 8 fw ”
whe Yo geee mm Sooo oe en A nee
” nee oe a eed oe aie we on Figs? . i
4 So ven, c { “75 oe ced nae Bown: A
ae es one wae oe ws ad
% Ned , ioe vag m
ae eet wer“4
ager £3 er
oe i} on
foe wa Je th.
neh)
espond
mo” a ; eo te SF
on ® SA ~ oh ee ith bes4 0S, ke
Ao Ie we rm OG is oan
thy OR co as m oR weet an
oe wees 3 ape ie i. whee eve
“eG ae ase aid on
hove ewe ae, . fees
a A be me =D IN Ete
ee Ab aad CG £6 te» pets eh –
6. ons ne 4 ra ope 753 Newe, CH
seed a wh w@ whens eet a 4, rene ~
m3 HY we a, enw a con) @ af ewe Pd
Oo ee G m 6 Se BB &
” 2 4 : aah cs GD 3 wen “euad on pod ap
ed at axl fon ied %, £3 on ¢ “3
_ oorgp aes ton Fons aa Con we Sonn gr
x i SS O & 8 Se
4 Ter ‘ yes say A oe a
t yn a3 “it on) nn ge Sh. id
i i, , ee ~ & @ oe i
pence aye? snow ” “4% et ee L3 on lpoee
ae 3 ieee 9 a a So bd 4 ne 5
iA Lp + ow, vaeet # oy wes a cdewe meee
on, “oe & oe a y ke ES oS an ae yen
me * tee ; Seed gyeee bbe: Sows “4 ‘nheee a
oe oo abe 4 ae ane cere. ‘tad gett re ~ repre, “ods
a or endo, crac oe veoh Paaey ae * CS rn Lord yet
“hy or ‘aft fee oa iw Sook te agers a ry oe
tip a steve a ive n isis $3 0st tenet as rl ben
teed a as in 4% bere te 2 j 1g tee Fo te
VK. tot she wy Sat a 5 wa vegrag ht Pew 5 “a5
eh aaeee ome xz “ft ¢ chee fe 3 seen 5 ove – ui tron
ta ge ” ve ‘ee s 04 ‘” Sorel ae % oo % lan
i sete SG ~ “ta ~ & & 2 my OG ae & med
pane o $ P % ne, eaten, 4
ae Bb, = we we fo me @ i gen foe
tn ts SB oo mo im Cr & on .
car} ingeay – i vette aioe ot SS nf ta ier
veel tA in at $0 ee – – eee se Od od ae
ns é; ors “ad read x. 3 n me t a
a £3 Seve news as bat apes wl rp] rasa os xO 4 See wer
hon 63 0% re CZ ee pen on 63 “–r A thd a ry, ate
is Sane Ad he CEG note ip aes rheon Gee ONG Cd a hee 05 ae
rete, , wa Soe ras reeed , h . Raabe Ch er r ¢
a G Ss beboe Gy te i ‘eee OS eve “sg
g “4 ony tf on “4 wy o ke rn ae:
of wd a yoo te 5 ane oy baa,
wed ste peed on Neen “es feet roe fot ;
_ 03 de wi = 2 we fire oes
“0 Meee bone Ps “i tS Poo fet 8 al
GON se on dh Rp OEM SD .
o te . wed oy 4 thes “Nate 5, ny o ort
fans oe eee rok i aet paee “om, aed ~~ ce re ben “en of
gw 2 ae mY EB “Eo ae Cu ek
eS gm wi 2 o® He EB oe Be ne 8 Pia
A As ER nn nn we SOO aos
S ote yes my HS nn? fae 4 CE aoned
kao ms BY wm PG B @ ow Ne
ope £9 oapre ” pase co oot Yt ee ieee wroe ad Sees
weed wt one 673 eee gu as we Kad w pene a,
ws 4 ant a ae 145 spone weeny ¢ th . eee
wha it of % cy ad 7 uy i, ren soon. ae
oot co ue sy ch. “EX Â¥ 3 fh <f me beeen Moot ar ana
. ro ae % g tne ay Ww
& fh 7 ton G@ 2 tf es a FO
weg aa ns Sa 4 & i <<
ere Me wey ee “ef fen] as ne Pe ~ on oad ae
960 woke Sih a sd ee uw iY 7
Ame Ee oem
Gok eee EF tee NR
we EFSeae SEE Hag Counsel for the R fespanident Nos.} & 3: The
PREY PETITION NO: 6048 OF 2026
Betweena
Be Cee tare an ns cs ayv gays : : od Sci ad eat
fr, Sruyarnt Babu Polsvarapu, Sa, Polayvarapu Vensala Seshaish, aged“soos
Ax
SENAND
soe fo Nag ON Ha R yy
SAGO &Soshan Fig
PF. 823 O07, Andhra Pradesh.
INS
.
Assessment Und, income Tax Oe partment National &-Assessmen
Genter, New Delhi, Room. No 4017,2°° Floor, Ramp, Jawatiandal Nehru
Ry rm 1} ¥ ot Q rege
Stadiurn, New Deini- P70 GOR.
as
Union of india, “epresentec by His Princival Secretary, Government of
Respondents
Petition under Aricks 226 of ihe Constitution of India is ec praying that
in the croumstances stated in the affi davi filed therewith, the High Couri may
or Direction, declaring thal, the order passed u/s 14
the income Tas “an 7887, dated O4.06.2028, earns CN
Assessment Year 2021 ~ 22: as arbitrary, llegal, b bad in law, void-ab-initio,
violative of the principles of natural fustice, apart from being violative of
Articles i4, 7&1) and 265 o the Canstiution of India & Sec 148A of the
ncaMne Tax Act, 1881, and to consequently set aside the same in the interests.
IA NO: 4 OF 2026
$:
4, in ” eee wt et dgeoe wen ih lt ge Sewn . o a t a aA re
ka me ke oie fe Ee fe mb Ke 4
yo we . heere fee gy Se as aed 4 wa @
we ‘y “efits ie 4 o fea . ( ane ¢ fee ”
we mm = Eg, coe a os 643 7 ger & oe a x a esd os
fen ef a RS ge EO So ee 4 ea C3 hee Gao fe
oo A? on, eed oe ane Pun’; re > wee cis in fo
Co 5 a on at wet : ” a : af seosed wey
cd be DE @ Go tet ed Yes * B BS = BS
rer ag wy $0 ae ‘5 vee ts then he Soe ern
we we fe Mi. oe om mr & a = & i a cS any
Lo BR Gogg a wo 8D y bene 2 my
weet ope & i a. ae ne -s fe S 5 in SP ange Ce 3 are
owen iS bo tom pet pee ve A ‘my, “f bee Se OK aad an pd
ge ao ae 6%: rie) 43 e Sok Fe mS oy, a £2. wot LS
on bong pon ‘a ra rE eet eset $4 – nm i %
ts wa 02 CU are os oe & Bw Pen & ©
x, £73 Ss 5 ey Be feott aie ge raed Cot mo Oe
aie aL Mane : Be Tet ie gy a rand (5 eo m oe p4 & a
poe, gS pr agece LM ras %3 wn Cs, ray “4 Le me ri 43) re roe “C%
ate toe a “, , 4 5 %
fo M7 WY ‘oe e% Mw th if bee SS ae Abs apm
me et ‘op SS wae fee AER food ia f up at ve Se ahon
: ity ‘ Ye ger soot LA. – rae] ae pee yi Z aes ”
ras rr ae oe See a igen 3 ane Maced rom Sew we os ”
wah. – up mt vanes ie nse iD iy te on a we aad a “nd oe ee a oe) i
a hpese av, “g px Se?” A ” res honed % 7 bon rt a
lopee. ts “i alle ae LP eeeed : cd Pees ” tede a and Ch eee. cone
ek ge 2 “s yf a, mn Be a Bw
tt a a cena on Zz. oe ros) a ce Bh, an “so
ey Gk ER EB ak Oy ak feo ee a on mm & op ge te
us Gp Oh fy tid tit oo ~~ « Bed
ie wm “”y 13 Und ” we $f A eheee 3 Ys ban wee ~~ ~ Siee
” ; rs ran weeee a an Sod om an y 4 . wae
rn oa nr ao AG brome beeen th ff hee en cca + nn ane? ra
ee mf rn a & & me my ee a
we lw a eal po teem ogee as het fn eg 4 °
tg IT we we dee rene fd 4 ee ; hows 43 OM
ue Oe <f 2 6 i & an a — & 2 23
ms sore iy The 7 a We EE fe on Cy ag 4 £3 Norn
or ne aa add Sh hee we ced Feed et
Wop po BS ee we OG a me = te
, LE . we “st we GEE ie Som, sees a» we ‘Be <e
3 Ge . > ay Lye be HE rr rn ere nn nr e
oe, oS 5 i 66 we OSD an 5 ood OE gk cit
” 77 al me : A fen . wr
a om TO ‘ 0 SS oe GO Bm Oo Oo 8 8 Ee
vt Oo a , “n stm one ES B Fe OG fF om 0 oe
wee pot 2 SS 2 ery ve rand lon oS a be OK gon ws Bo scr 4
eg Oe om i140 es Aad & r oe whee es Co kl 5 Jon oe
tee es, eave Paar ‘ aoend bev. a eve. : 4£°% xg f jreen benne
oe 4 wD a a a B sD we : i So em }
bbe Ro oyF
t
g
a
i<3}
re vee
‘ tf?
Sehyeen:
Ray
Ex
a
:
a
a©
Se
ro
MBi
rs
fe
“yt
Qdeve ,
& Urton of india. rep by us Frincigal Secretary Governmern oF india,
£ oN aty ey PO ee Ae ar a ee oS on BR Rey ey Serine
Mi mstry of F ance, O° PUOORIG evar LACH Building, CanSacviang, NewRespondents
‘ation under Aricie 225 of the Constitution of india is fled a praying that
be pleased fo issue Writ of Mandarnius or any ather appropriate Writ or Orderé
or UNrection declaring the impugned show cause nofices dated 2-3-2025
3
impugned nofice 24.09.2023, imnudned orders dated 24.08.2029 impugned
C3
Mer arm : wwe Smt od TEP ed. OS
assesament order dated 2eohd2a23aNd appeal order datec
49.12.2025 passed by the 1%, 2 and 2″ respandents for Assessment Year
2018-17 as null and void, being contrary to the provisions of the Act {887 andvicdative of the principles of natural justice, passed without jurisdiction, and
consequen Ny setaside/fquash the impugned assessment order and
&
3
a
Pe
cp
oh.
i
m3
ot
$33
3
Ch.
a
on
ras
&
iA NO: 7 OF 2028
Feifion under Section 157 CPC is fied praying fnal in the
af
circumstances stated in the affidaved Tiec
oh
r support of the pelition, the High
Cout-m@ay be pleased to order stay of eoiiection of the tax demand of
Re. 84,66 440/- comouted In computation sheet bearing DIN & Document No.
ITBAAST/SM 15/2083-24/ 10581847820) raised in the assessment vide
demand onefice DOIN: ITBAIAST/S/1S6/2083-S4/10881S4788C} daied
23.47.2098 for the Assessment Year 2016-17 under the Act, 1967; as
dee,
otherwise, the Peifioner would be put fio severe loss and hardship., Pending
disposal oF WWP 6049 of S026, on the He of the High Cot
Simm
rt.
The petition coming on for hearing, upon perusing the Petition and the
affidavit fled in support thereof and the order of fhe High Cour.
Jated:03.08.2086 and upon hearing the arquinents of SRI C SANJEEVA RAO
j 4 % ve? ” 1s 1% £
on Pe GD 3 i ER Mood Ea we od
wreee Woteny er hove eeee oa Soe i ¢ on i)
4 su Sen a a Some aa ut
1G oe % ‘Aro. 44 cn ada es ‘ mm teen
oh £ he oo ee oe baa ” vy ne en s
5 deve poe Coe roe ane Fis yn wo yi 63 y ey
areee aNd ‘a hes Perea, bed : % wn bagi
a as) od a i nn we we tb
or fas ot ee (£4 Ke ” Sone 2 freed (ts ea ae AG)
eee \. a) oe es my ge PA wd ; any
~ va toe ‘eet vtorn edh chee teed G3 rer wy 8 6§
ore y oa fate t se
im oS were es te Ww fo BB wg
Sraieg aa fetes so, 3 gee Lee rene oe jane are % 05
wee Pa be ay Co be po; a * © eo
4 ran ed Seed ed ye i Cs ae “een : ~ ,
rey) a does a 7 eeeed ie ral 4 on ed
sot i$ pret Mee . , ony on foohen, we ue oss res
oo a 8 hone Lat wr t P SAB vee, 3
wee tat oS “eee to one od OLA 03% ae bese
334 a . antes sey wages 4 wae wer oer a teed
a oy Ry eh inh Ar a oes ox rn
nad Prat Va i inde F te no: i a a 2
abet alee. ‘ Le ‘ “, * iy of and
‘ eres rons $f3 ih fh
ay ow Voeee vt we ae sone ae ree af
? pews . ‘ 2 Zz
ta Ss Kas be toe NR
bebe z beees ee *s > Ss
on poe . .
woe, . x ee aoe ‘, bone , amt,
*m, ae te £3, – Sane? wt, ras i ° fees
, bat ‘ 4 % Mita of
orn, Saone re pt 43 “ry . a ‘wend ss) q
re tered e bedeo, us ire Set sen Ube mt
CS ie wa bane xo wh re tse “4 pew.
vee Bonen “ae Me heed om] :. bon. agree eo ai
“4 é i. in oon Pond re “3 vs
fa we . c & “4 sn wee “<f ie £5 ay,
wee s, get a cy re ia m £3 ole Lees ° ww,
Ch on ae, . mc ern soe igs wet Be ES i nn as eo
a et apoce “5 sain be abe vyeee yet a “ox eet 7% ed
” a at ye oo tyr ned ng as is fi aN bed
cs Nf renee. Nab oy , wt fae tard E Nhe yon wa? > x
– wage 4 we aad gre hove ‘
of wns ” a ee ae i oan ies to wm OM ”
” a ar 5 m gente wer ray gee os gees
hewn teny o B wy £3 Cc Soe Tope Reaping
.. a “an af” on ber. gees nore $05 atten, sbpet ” ‘ ae
1 i we MA, fee eee see , wine CS s ‘ C53 ro
asd fom o3 it ; yn 03 wt, uw feee 4 ie
34 : ani atom ‘ ras] £% ved Soe Ge od rant
Ad a a oe ences ww << . 4
fee 4 SS be fowe iy. door , eg ‘
~ oh. MM Ce OMG Pomme ie) TO of & ££ UTR &
‘fi avceh anaes me <5 go he : ee a so at as Fea
; an a ~~ 4 a oe oe Sat agate ES
” Fy “si % neces
‘ad rere ‘apnoe Abs ene – i See ts) wer ry aed .
en Cy ty 6 ge Cys ia ; e
Ea) ms ora ae ef pod » boas ay oea
£
:
~.
e
Nea
SFoe
;
u
oaI oe Wd mG om ¢ remy a
set a ne nd . om oye Oe
cc vs a3 xsi ? beeen edocs woes bee a ret eo y
irs x4 re or a “E4 rant 7 od A cad ‘ oui tee
hed 2 OK rs pe eed tS OS eee Sty Se % “C3
er ed 2 wh = x2 ae od vs eed om nom ws ie ms, cA oN > wteet eg atl
oon wet rat Hoot O on pon ae: ot a oO mt we fee BT 2s ras)
Ct im op ene 1G 3 ee Noel ore. lg nemte in th F a A “¢ bin
ia. 5 ns ‘2 » ES eo a 8 i % x raat ONS
nae OO af en yee we ge os iad ay gSs om Fs co Ge oe Ge is He 4 .
oo, Fon wat we %s pin . store whens want we aie . iss) “S the
a” Sa a ocd a Ae oes bene o. & ey: Aieed
om
Ss
yf>
eased ta:
{
3 VY
“onstiution of3
Reatard
Me wweanz
%
3
4
– * 2 z; OW
fp 2 > ey a)
Sen 3 fet 6% ~ ms a
% Ae ose trees £3 Se A esSEED,
ard ai Set aside the Order passed ufs. 148A(d}) detec
Notice issued u/s. 148 dated 04.04 2022 calling for return of Incarre for ALYconsequant ormceadings as s jacking in furisdictan,
IA NO: 1 OF 2086circumstances stated in the grounds fled in suopart of the petition,
gr :
high Court may be “Peewee fo ren an iierim siay on the operatior
im x <
Sotith ay 204 ey wy, a aA ee AND
Incame Tax Act, er by Respondent No.t dated 04.04 2028 os
an
vane
oeOY.
eas
“oeyibatecd or CONE aied by the Res sporndenis: – Pending cispasal of WIP OF SOs
af 2088, on the fle of fhe High C curt.
The petition CONT ng on for hearing, upon perusing the Petiion and the
oO ts]
afidavil fled in support thereof and ugon hearing the arguments of SRI
FAVIAN KUM AR RAD. Advocate for the Petitioner, Sr ANUP KOUSHEK
P
WN eget sf ~ TAS sat thoy
sohoior Generalof india for Respondent Nos 2&:
RIT PETITION NO: 7822 OF 2026
Between:
he G K Veedhi PACS Limited, Having its Registered CHfice al
Kotha Veedhi, Visakhapatnam 931193, Andhra Pradesh,
AAPATI 235) Rep. by ts Authorised Slunatory, ¥ Chinnabbai
Fothtionear
AND
1. Tre income Tax Officer, Ward 1, Anakapalle, Aayakar Bhavan, Ga
Nac gar, Gandhinagaram, Andhra Pradesh, 537004
3
H
eed
feet
» a ; 5% 4 y ‘an 4 roe $
4 capen ‘ m po eee m oe ae 5 ¢ $ os e
ry vor noes aad vere pave en oot eneee. rere ood ned dene 0%
aD mn on 1 Be : FE eee oe a)
fen ed . “ne aoe we eka os x [7 4 Aad oie ee
Pr Om ann <<) P ¢ i ‘ed vat a ae
a 4 Je on Shaws . ane as as
es, we «= aHe
fy
8
os
–
be
rs
%.
:
c
%
g: Gof 5i SP en RE
ee cy eet vee . 44 one aad “rs eet ed ee ,
wtete no 4, vaeee eheed gga ieee me “n ‘a on is oe
dat hg 9] a Neen on we wy, 7 eonegoe o po ns ne a ss
” 2 Ss rr ” dew
. fe wae Cod oe “es a 4
aes 7 oo i, ae e
si = ay A 5 % aA “he
om pe, new oo ae en 9 Ba od 72] te
mene. on . vows wong ENS ih 75 Niet odewnit a we 2 ye B Be
. ee fo Ge mh ow RB tt
oH tere Cy oe trait es me oo
” od as np on a bhewe neon ben
pepta ” a mo “,
a a a & 8 Bg
‘ ~ oea a ch woe ee ES
c<) ‘or a ws a ai agree es yp the vy
,. ad
£5 aevee wren Bs C5 om ay a, 4 Lc
ped: a C3 seed C d qeee ca xt. ve Th. heed
on (35 @% tf 8 oO: oi , 8
“3 mom ~ & 2 wa & a ps
oy Goon 6 a An yn bs fon Ct “e,
end,
oe
&mn
16 . 07 Oy CG foe eee 6% yp os
* aoe a4 ts ih aaeee ene Sno
‘ re me aA ro) a pa Cr aS.
Aree wee Si ¢ wee ft dane tA
Som ot be ns ‘ ‘ rod
£ cond woh rey ro arts) ohare
% wD “9 CS ws 2h OU
wpe nn ned iow @ & Ss
vad Aa ee aes tet
. 4 od
Faas WD © 6 wr BR Oo & SG BG
ve ssc 6 Gee Oi ue fh
ge, B% 4 ne ay con a onsen oon
ing ne FR Be ore Ge ey
Paes a nn oe ee nn any?
ny asp Bem ma >, wm
Cod Ph £60) see 97 os ooo ed “be td
4 Fag’ aS £3 – Saeed he £ yee
¢ i ae dt ey Oe gS
“ee ra “0 7 “he “iene ” Se oo Ye, Or. peerd
” ny 5 7 ty go be gy ies
oO > Eb ye a oo or Ea CA nes
ore keen a rete S35 Na, rom wnpen, oe “0%
* ge UG ” 4 oa nf wv cS OF “aot
Cs 22 ged ETE pee eee hs an CO gy tek rire
Pra Nees J owe Saw es : 7 ae :
iy vad ce «a ce >? cece 99 CS
weeds par Hi ‘ rede 145 y jones ies
See coed 4h eve dove pan re re – oA
oh fone laatd a dees ro * . Bu
es oe moo Mm GO Re oe ws
7 Fe a me TP we & em ye om
oe: ae a a rr ee a) as}WRIT PETITION NO: 8774 OF 2026
Ajay kumar Uppalapall, S/o Balaraju Uppalapatl, Aged about 44 years,
Oce: Business, residing al 7-S32/°79, Peerlamainyam, 2° Line, NeaSSN Degree Collece, Mancgarniuru Road, Yngale, MLM. Donka (QO) 9.0
‘Ongale,. Prakasam S2S002, Andhra Pradesh, India AS*
Income Tax O8icer, Ward International Taxation, Vieyawadsa, ON
aA « ~, x Rots § A ae
v lintivs ay Sitges me Aes Ra gts Oo Feo pes a ey ten pay tyre ‘ PreaOt
Ruliding, 1 Floor Annex, M G Road, ViiIeyawada, Anchra Pradesh,a . – ; s ; gee yeas afoot pith oy
Commissioner of income Tax (7 and TP), Hyderabad, O° Floor,
Aayakar Bhavan, Basheerbagh, Hyderabad – 86000income Tax Officer, Ward 15(1), Hyderabad, incorne Tax Tawer, AC
suards, Masab Tank, Hyderabad, Telangana, 500004ray
‘rincipal Commissioner of incorne Yax-]V, Hyderabad Incorie Tax
Tawer, Ac Guards Masab Tank, Hyderabad, Telangana, 00004
The National Faceless Assessment Centre, Income Tax Department,Ministry of Finance, 201, of india, New Delhi
a,
Union of India Ministry of Finance, Rep. by its Secretary, 155-E Narin
a
loek, New Delhi- 170 004
ewe
Responder nis
“Pelton under Aricle 228 of the Constitution of india, is fled praying
we
that in the cirournstances stated in the affidavit Hed therewith, the High Court
be ple eased | to {issue a Writ, Order or Direction more particularly, one, in
the nature of a Wri of Mandamus, declaring the actian of the Responcs ri No.
massing a Draft Assessment Order dated 12.02.2028 far Assessment
eneee
onary
7 OF 2028
>
oye
iA NE
need
rid
x
i
iSal consequaris
–
x
fay
senna
sae
“per
Ieee
oo
Set
on
Sock
>
eer
;
Hed
€.
N
vit
at
aes
oud
oo
thn
8)
Ba
“ef
on
pe)
ae
HON NO
fovea
ed
ih}
q
WRIT P
x
.
Reafween
Â¥5
ib
Rey
rN
+
%.
shn
3
m Re
re,
Q
AN
“%,
Cad
eet
The incame Tax Officer, Ward-?, Machifioainam, Krishna District,
Andhra Pradesh S27001
3. The National Assessment Link . Incar me Tax Department, New Delhi.
Respondents
Patifian under Article 226 of the Constifution of India praying that in the
olrouristances Siated in the affidavit Hed therewith, the High Court may be
pleased fo issue a Writ, Order or Direction mare particularly one in the nature
of a Writ of Mandamus , declaring the impugned notice issued by the
of the Act having DIN and Noli
SOSS8S637(1Jdated 28-08-2024 and the
consequential assessment order pe assed by the respondents under Section
147 read with Section 1448 of thé Income-tax Act, 1967 bearing DIN
(TBAVAST/S/147/2024-25NO74387422(1 dated «12-03-2025 sdfer =~ the:
Assessment Year 2020-21, as arblirary, egal, bad in law, issued without
jurisdiction are as against the law Aid down by the Hon’ble High Court of
Andhra Pradesh was pleased tn bass Common final orders in Writ Petitions
WEP, 14881/2023 and batch and in WP. 20410/2024 in batch dated 28-10
2025 and fa consequently set aside the same.
IANO: 1 OF 2026 ”
Petifien under Section V5*
CPC is fled graying that in the
clreumstances stated in the grounds filed in support of the petition, the
High Court may be pleased to srt all the proceedings in pursuance of the
Assess ment Order passed by t e Reépondent No. 3 u/s 147 of the income
Tax Act, 1964 bearing DIN ITBA/ASTYSH147/2024-25/10743 8fa22(ijdated Iz03-2025 for the Asseasment Year 2620- 21, Pending disposal of WP 8849 of
2026, on the file of the High Court. :
The petition coming an for hea ing, UPON perusing the Petition and the
alidavit fled: in support thereof ah “upon hearing the arguments of SRI K
RAVINDRA NATH TAGORE, Advocate for the Petitioner, Additional Salictor
General of India for Respondent No Additional Solicitor General of India for
ad 2 “ne eh ES ogee
ae Sn, ° tree waned Ld
weer weed 3 soe, vn,
@ @ Aa “5 ge
va aos Hed 5 cS rae
of pinees sm ae ne weed fone ae
an deck ost ye Soe int fey eo
ae ” nate 4
wat an f oe on ‘eno
, on at a ey eo
bees BK hens Parad we *
UE tem, ood : ad hon g. £3
tad a é vheed eee poner eae
+ (3 $0 ” Ch rn
4%; ae aa Go segee pen
ge oh. Dood i wg OE
4 tere aed wc So –
or eu bese J& Leebe bee io
af * ae ; on ae a
$3 663 cS we oe ea) %
dow . “C3 wer ee fet
one a oy Mf eon sree canag Soe
ore og % ” £3 we
oy a f, Seve o fon when AS
fone 7 “3 eon Aeod whoo con pod
ye Co 3 oy ve 7% han
e we we en, pore, vere oy ts
oe freon Ae oe weet oF OES os
an en . ori ” apn
4 <. ens cS on
tad view ages ny Cad t ,
– is oe we OE og, st
‘A ts dd Ft an ip w 3
Lone ioral Nien x poor’ wn, ‘5 aw aan ~
noe ir. $i . the owe vad reeek howe fae
he on ah a, ; 52) – eres rigs
ae aa ne we ef ol
£3 wo a we us sree oer
‘ i “a – 8 od ne, on
; a a 2 – a an OS $e)
oo 6S oc. Ce 2 bf oo oA aon,
” fi EE – ta i od Me ae
viene ai iat oo 3 ooo m x
oo po 2 we 5 i % oan Sipset won hf
tere heed – . se “”f. teed
” n, a. woh 2 Sense
oe 2 t& © ca as “don *e
He 3 5 as) 8)
oh me 1G a mr a Le spe G
Fa H vw ao z Ps a
fe rs ee oo Oo he = a
fo @ @ E Sen>
7 eed 2 ot s Prey
~
a
ri ic
Year
nt
FRTOF 2028
Fy
?
STS.
AR
Oo
3
3
ASSESSING
&
?
Fy
z
:
x
ey repeevtene wy eh Lge bs ame mo PEN rae Utes ed ‘ bby eyd le bine
os — Ue bey ey “~ FS yr ay ~ x 3}
“Hie oh Court may be pleased to STAY all the proceedings in pursuance oF Ute
– Sm ge yee ~ > fe eee ast KE 2 ie. 4 £4 Sines
arama . ‘ Ys ‘ if pe wy Shep Pak Sy o SVR Sat fa whe al
seatFi
B
an the Ble of the High Court.
afidavit filed in support thereof and upon hearing the argumenis of SKI K
RAVINDRA NAGS PTAGORE Advocate for the Peitioner, Additional Sohexi
S anding Counsel for the Respondent \
WRIT PETITION NO: S957 OF 2026
Bebween:
Punoala Venkeleswara Rao, Door Na 3-52, Kavinuram, Pedana
–
Mancdalam Kavipuram, Krishna District, Andhra Pradesh -527306
Petitioner
AND
4. Union of India, Rep. by ts Secretary, Department of Revenue, Ministry
of Finance, New Gelli 710004
I
The Income Tax Officer, Ward-1,.Machlinatnam, Krishna District,
Andhra Pradesh 521001. |
3, The National Assessment Uni, Income Tax Department, New Dein).
. Respondants
Petition under Article 226 of the Constitution of Incla praying that in the
roumstances stated in the affidavit fled therewith, the High Court may be
pleased to issue a Wii, Order or Direction more particularly one in the nature
of a Writ of Mandamus, declaring the impugned notice tssued by the
Respandent No 2 u/s 748 of the Act having DIN: and Notice No. DIN andlotice No. ITRAVAST/S/148 1/8023-24/1 0828354791) dated 18.03. 2024 and
pw
come)oe Net pe wee vege Seas on Sees
rs ae She. , wn, rane nn ay
Eee se res be OF Bod ts
rd % nan f 3 or, ne “Ae, £3 ed
OY ae CS a Bese aon
aes, rai ny vans 2 % im et
ca oe oe there Ue oe ty ‘ a,
A we neson 0%) * ge woheos ° ire ois
peed Lede ae Cah abe z ° reed ree
to wahoo oN rates 4 nana Pd sneeny “agers rr
ms vaek coe 3 wr 5 eal erhen renee
eae a eS go ae » & B&B ww &
ry, % ” y on “e8, were .
Le £3 ” ewe on % £63 + . of) a :
wgpe ween, 05 heed g fron ie 3 Hin fe
oe . on woes woe, yr an.
Oo 2 ts me Ge OO gp © &
a ee ones ey, ae an? a ao
eae woot te v7 U (or ca “ae sted
S pen oe eee secee a Sy i A aie i
So a | tS : ix. so
“4 rye Ley weet Pod : te ge
ia fee ee TE oa ms oan ue OG me, oie
wy, pn ae te see me 4 o
et ye % as eee 4 we ae
od nah AA — 5 8 OY ey
oo te bee Cy ns ne i
oo on LA coed ad naeed oe ;
Net head wh ead oom ry CR hn
yee on we 4 Se Ne seer
om fon ana
Yen te Saal ‘a, fens
: % frm 3 7 Be gt
mn ete
& fe 2 & Gi ee 6 Bw | &
ea reg ee te a an ae
St. reboe La hoot on wheres apooh wr ae ok
. D adeoe on 5 2 poo 5 * <
arg ve poses on er me ag ay) ‘5 ” 4
“eed a ” A, ee ° oe rand sees
ift rove , aS} < Sf ae ea te I: cod
th Nhe 63 ra veceee $3 3 .
Ee ZS 4 PG wet, SS freee
* wer oot ra we Ngeee oe ‘ *
£3 we eS W Bm & aa
0% Joa Fated ere teen y o
we ree GS = DPD 3 & we
& a 8 SG 2
5 = BO 3
ba <i ge a
an? tees 2 fy
ts 13 bow ws 8h eS:
Sant
: pone Foe atin i na ~ ree es
1. Urton of licia, Renreseried by is Secretary,
Finance Deparment, New
–
Pelhi.
—
The Principal Chief Cornmissioner of incame Tax, Andhra Pradesh and
Telangana, Hyderabad Room No: S22, 8th Floor, ‘B’ Block, 1. T. Towers,
0-2-8 AC Guards, Hyderabad – 500 O04, Telangana,
Ces
The income Taw CNficer, Exemplion Cin ve, Vilayawada, C R Budding,
ist Floor Annex, MG Road, veyee® Andhra Pradesh, 520002
snows,
noame Tax Deaprt meni, New Delhi
Respandent’s
Petition under Aricie 226 « of the Constitution of india praying ifraiin fhe
ceumsfances stated in the affidavit fled therewith, the High Gourt may be
ow to issue a Writof Mandamus or any other appropriate Writ, Order or
a. that the Notice issued by the Grd Respondent under Sec. 148 of the
Income Tax Act, 1961, dated 29.03.2025, bearing DIN and Nolice
NOWRA AST/SM48 (2024-254 0752321430) for the Assesamert Year
b. and all the consequential actions of the Respondenis, including the
Sectiin 147 rAv Sectinn 144B of the Income Tax.ct, 1961, dated 12.09.2025,
bearing DIN and Notice No. ITBAIAST/S/147/2028-20/1 08725005204), for ihe
Assessment Year 2087-2028,
as arbirary, iNegal, bad In law, vold-ab-inillo, violative of ihe principles
of natural justice, apart from being violative of Articles ” and 285 of the
Constitution of India and contrary to Section 144(4) , 144(8)} af the Income
Tax Act, 1987, and co nsequently set aside the same in the interests of justice,
IA NO: 1 OF 2026
Pettion under Section 151 CPC is fled praying that in the
Â¥7
circumstances stated in the grounds filed in support of the petiion, the
By
£
High Court may be pleased to stay all further proceedings, Including any
Saree b %
ps
at
Â¥
ee
Be
ras
Vl
a
CHYE
yt
3
%
e
A
&
TOges
wt ways, on need : bens ad
. ay “en bed – a ‘oe ye 3
vot ae sae ay rn rhs forge ” on ey
– , o raed eal we oe . “% pene She od
_ ‘don non bd ee uA 4 tee 9 re eon 7) “sh : pm ten “3
net “oy ied ete Lt 2 3 ton a a SA te ei 2
Eo orn, zy “5 ny? + – aed tee one ene oo %.
os oo weg tt re bed ead A @ ii = ee 5 48S
“3 oo te as nS £5 ys te 691 sooty 39] % tyre LA
Co ven aot oped “oA q tA oo fone 03 ” ot goer: sed fone
eee m o 68 re ype fi, Foe v3 , we $3 a ta gy wen
apees ¢ ” aes . me ee foe en i ° £% phe
” % ge LE Ce te ae ie wee Hy oot i So St we
beet a OK i m a : 1 ee ap ,
a oan ip VA a] ah ” bees £5 ti. we th a vr g . 65
“A a? wae rf o % on,
Oe me 8 8 Oo p ee ars aie fe i, 5 Se
te ; ie : bs he g “ave t. ao ae fedee le gene
f : Po a ee ures aeete a ned . é. ve
– @ % a xf Me i 2 OF om OG i ow ® ey OO
or aan ong he baad oe eee fete pe ‘ [oe us Son
a Bb Be ee 69 Zs — BG GB me & ar an en
bse U3 a we or whe ath” xy 6h gone epee BG on en, ie weve aged Ls ao
we LG ssoeed poe Ra race ‘> “oon aod poe ao ok Oty boned oad ne oe ree
a is oa on fe Be >, eR i ng ar
ae 2 wT am i oa BS om Ge Ss ms a oe Baa
U3 re on or) a hd aes ood ” eee a Fee Bi we PR ie teed Sen
i ee oa an Ci bane aA as as MGS) FS go Te
oad ries a oy tan Treews as “3 any rebon pratin, , hep t
is ban Z ~ % ao , 3 a9 Seg A 4 ngee i’; ee nae
be, “4 44 Lo yy 7 we fre ao a3 wes foe Bing ke iB ” . fad i ae r%5
; z soe ” whee. gene Stee, a L 1% cae 2 5 oo hee sre oe ned 4
93 bee yo toot ae : 6 Zz a , “ay 552 ol Tom, Soro un rod
oa ses, + wee. . H eet – ro wareg . * » Save. p pot 4 Free
fc Bo te “food “ee te es <p eg ea ioe oo a
aoe 3 ai Ee ” wpeod iA ftey eA ra na an £8, aes seve a a
oe aay ar ao “f ro 3 ay ee S007 Posy he Ls ¢ A ” aoee tH poe eee a
tt oe ee a ne oe an wae 1% i An mere ge 2
ea Grae ‘ . $97 te apt alt rn, re KS ot a %
‘ beabe yi ne pane r Bi rags bnout £¥ 7? a bee. on tA Bore
not ay £ 2 “oer fey) ¢ a hab ‘are’ ie i e% re we f uae
wed wh ie ae ry, A ; BLA, eh i “ay wr a
B OS eo 0 a tion i coe OF wn ee hd fe
aA oo, bee beats se on otra im ia “yd ” an out , keto a ire f,
se oe Ge SS es 8 , OR Sr BS we ar
oe rz ope he 5 a ont val ye ors 4. ‘eet a Mop OM ws ap
it, ee me bee wos oy wees re fa ht hee fy he a – 3 C3 7% ,
Ls wo Ay a] 45 a ‘ned Loe, oe . of , ape) ad on OF bere ng oes beet Ze.
ae wove 7 od a “Aone C4 whe. ie S44 high Ay: * oon . ts Aone fr ET &
fh poems tye wed mt } mm aoe Ly be oy at ne 2% 4 peed
fut epee . 5 a £9 eee oth fant or oe tr wee feed 4, — tae, me in a es
bdo whee. ‘ey 5 oy 3 ad aren peed on een « 2 ae : Lp ras a , B eee ay
a ; we SY! ed mn, a Seve where Cs Reval vere on Peay — ‘, 5 re wee
ae i aa RN ss – ERE ered a $ ee Pa py, hte ony “ner
” 0 re, =D . Eee ” ay on ie: a mS an i
cc BMG an oy “a : ve Bea cnet Fa ran Nat ae a, Mote toon, ad ov be,
| es a mg tn we wm ie ye us it eh TO ff
‘co % ol ¢ Ch. 4 hae * Bs we ne at % 4, ;
Se ae, Saad ae 5 be aM. 5 Sad ne. an en, fad 3 eed is bad
mo &€§ © Bee % Se % Gon en. nn. 7 an re 2 2 » &
: cd tid or £ Lae. ” on ae yee ‘ we 18 sehen Nf ” Mr . pe q vere
a need a bed 6 ns ose fede , | oan i) iy x At on on as remy is
z ra “oe, ae “of 4 “a ‘ a nd – oe ead Â¥ Vv ‘5
baa o ad ce a fa. «8 [o wa : & 2 5 Far) gy rey ke hey an wie none ood wy
sir a Eke re ” we EG ge ok Boe we 3 4 road ee
fy an fee 4 on
we io 2, “3, wee eal or ae
ee mA) ae ted .
t Crewe
os
*
.
pany
ey
vil ed in
5%
yoo
hove
€
bf we
weeny
%
8)
ened 07%
re men wens raed rf few sown, were go Sf3 oo
cad anew ae wer wer ve
pee oo ox. weer BSB od bed ps me ad 8 i
boa on ie ink Sad oa .
we BT G €: (3 3
rye AE eer : ~ AOS EN DORN eyo pa eye ra ear AN
PY Yk AG STF PTABAISC “NY q YA CYS ae 4 ¢
PE COALS BPS PAPOES Oe V2024- sey PAR ff5%eS OY td,
_ 1864 as one withoul furiediction contrery fo Section 144B of the Incorne Tax
251087991 188(1}, dated 26.08.2024 under Section {ABA(d) of The Income
Tax Act, 18617 without considering ihe obreetons fed by the pelionsr and
sensequenten the Order uncer Section 147 in THN No. ITBAIASTIS/MA7/2025-
infio, vidialive of the _ of natural austice, ¢ contrary to Section 1484 and
Of apart fram being violative of Ariinies 14.79
1448 of the Income Tax
24 and 285 of the Constiiution of India and consequently set aside the same.
JA NO. TOF 2026
Petition under Section 157 CPC is fled praying that in the
circumstances. stated in the grounds fllad in support of the petition, ine
High Court may be pleased to stay all further proceedings in pursuance of
the Assessment under Section 147 in Section 147 inp DIN No.
(TRAVAST/SMA7/2085-26/1087 137o82(1}, dated 10.03.2026 issued by the
respondent No.5 for the assessmeni year 2018-2019, Pending disposal of WP
1O7G4 of 2626, on the fle of the High Cour
The petiion coming on for hearing, upon perus ing the Pelliion and the
affidavit filed in: een thereof and upon hearing the, arguments of OR!
Solicitor eenera of india for Respondent Not and of Sr YN.
VIVERS ANANDA, Standing Counsel for the Respondent Nos.2 to 4,
WRIT PETITION NO: 10892 OF 2026
Betweere
Colshin Finance And Investment Company Limited, Rep by: Naveen
Guota, Sfo Pawan Kumar Gupta, Oce: Directer, D.No.S8-30-24/,
Marripatem, Visakhapatnam – 530078, Andhra Pradesh.
Petitioner
AND
RAR
vege. “gee,
Pana Tere,
ws *
im AES a nn
o CPG . ver ett ws , ae “6 ee
fe vote ogee. i pon ae a xy
Bs od a da gal 2 rn ye
: fs n we tS vv SRE
ice So we ar. a oe senna ai a
% o 5 Meat wre NA me ete re Po ray ps8
od ys & 2 vi wt on ay he
‘ 3 ied i) EE Gi ten ee ge, we
eeeve aed yee rons pee aged $4 ag fis a3 7, od “er uboes Me
eee see Paog: Lt ” teen , Be pe ea Ss £ e Os oe) ae a
Foe o 4] . aad 3 A nad hes oh, Bae, te af
a tA a 4 pry ~ pe . bon ork a we Bs Meee ts
Pa id yee, Naat bed, roa oie ro) * pook am Hy pied 2
ond pre, oo rape “y 4 an 5 % ‘ees
af ia a5) “! race 4 oa 4 ween 3 pia a ad
ie eo % hems Sat Ss oe ae ce GG “4, 5 6g 5
“e : “ft LO re ween, % fave 3 we 3 t Ly ;
ed feee prone G Be en me ce) G3 ree venue iv vgn, 4 eine
” feoe i vee. ae ; Ww £ Pa ge C3 a3
os ey oF wy nm vo ‘so4e, aE nb, Sane ee 3
x “7 ws it ; $57 oo ge APC, Yoon Fe 1 Bo & 2
td $5 a fooonn Mee A 3) 3 bene 6G id Sm ie (> ew oe
pone G cas 3 | ie Fa % a “i oo sgeet et ee pt
om – Sawe Ses $ , ws She 4 ween as 5 fs ES
3 pet a6) we pn, ‘ne? Ped ast beee ay ce 5 2 Ae
ed ‘Bb Lae iy ory ry Ly – a, jie age soe
fy os wo OR de at a ‘2 ne ane a %
° co ey eg oe Pa oes ity “Eo ihn LD ce te a
pow Oo ee se fe ER tS ee we OO
; be . ; :
ane y ; } Se ” itt iG we om Yaa on, ce A ”
a0 see werte eae! ~~ grace 4 vane yi
ae . ~ G3 we Kan Mien ” oh. 67 Sage es Y
ig ages oo pon we 0) oe Zz a aad Son.
wry chet ae: fe <e, As Ee , A te SA eat . “yon
stece Ieee te aor ars oe seoees ae “04,
fon ae cS ce fy Ae shh oe a a a ‘eee 3 es
anne 0% tA rom ifs s avers ¢ os ve ¢ as
eee yo OG wd co nates ve nap vee fii, eno 4 By Son
bre gt ie. Fy ae a oo ra ro “er iad . feabe MR ee
te were, A won eo BA ee ft Hi =~, ow 5) te 1 oe
; she – Eva ” 433 ” need See endo. Seno “o3 ahs oe waver oo
op ” t ke ede Ch Ika ea wae TY fees oA was
ere oS td ras oy or oat a: a %, ee Son
oe pane ae ae: oot ence w g os chest ~ oe Sa
‘ a ke – Poa Ch Oy ee aoa 5 soon “ego ao,
oh, ay me my te tA me RO
= ‘eee Oo om iat wo a4 x . 5 ¢ ia nh nt.
i , ; oy, w a r £ ae ae
£ oe Seve Th 2%, van Lf a saead 4, a
yea on an roma ” oooh ta con os od £05 ey Seve
boboe z ” ae Senet sence £2 a Ct
thi ad , ” Pree Son £5 oo Bt enon 0% kee oe
” ad 0 ¢ oe e % a4
ts cS oe peed te Po cz gf & © GC oR g
ype ES ” tad ee “ee an as
% wo 6 OG a tn “i ey ne + a ae a
ane or aSa a 4, , ‘ ; 70”)
£ he OG % hoe ben tine ea th TS 1 th ¢ hs
de OD i by 4 B 4 ty we tes
. z ee eed y te ad taped ge on iad
C 4 90m a an toe <0 on neon C3 £th £2 = yes, at teow moodl
64 ees vane we ; 4 ° oo cheat “ee rn oe ngeee
ss} BB me o a as ned nr ww om £2 € Fo
wo a rs an sae C3 wee he, Sond ro “oS Snheot ie
hh Sy ng ry Go a. “Hoe @ & 2 Ee ”
Ly “f fant aadeo we Newer ‘ es oe kK * hens ger , wen ~
ia a ee mT me ee os Eom a
sone “re Paedel , baker ‘, ” gr
pees Le “ery ax fee poo on rae rss) pee Lo ane Tr, . ae foe
pa hae a of eed Peer OR gee | Be ad i nn coon
an s BA yas we ee ae fh i a a ore
ve ie sad ~ ‘ oo “n cr eed a3 fn ris oy m us
3 a Ch, gee a o wed ened Fagen ae ba te Laid as Sse
= BT. © £ Y 3 oe ae pr a ac oa
ea Cy ae Saat ” z howe a pony tat 1s5 ae Lo. on w oy foes C3 lon
‘el ms 7. a peewee reenen rs ne « we – ot LI on ee ce
– nS a os oS
«
he rut to uTe
ny o~
_ 2028, on the Ne of the H igh Court,
The pelition coming on for hearing. upon perusing the Petar and the
affidavil fied in support fhereo? and upon hearing the arguments of SREG VN
HARI, Acwaceie for the Petitioner, Additional Solicitor General of India for
WRIT PETITION NO: ¢1272 OF 2026
Molween: |
aN
Wis. Krishrra Prabhas Agra “Ps
incerporalad under ihe Companies Act, having iis Registered Once al
1-93, Kaplleswarapuram Road, Maredubaka 8.0. Maredubaka, East
Signalory Vytia kanaka Durgarao
Petitioner
AND
The Union of India, represented by the Secretary, Ministry oft Financ
Department of Revenue, North Block, New Delhi – 770 O07.
”
The Principal Chief Commissioner of Incarme Tax, Vieakhapainar-
530004
8. The Assessment Unit, Incarne Tax Deoartmany- 16007 (Nations
Faceless Assessment Centre / Faceless Assessment}
~
Assistant Commissioner of Income Tax, Circle 1, Kakinada 553004
Respondants
Petition under Article 226 af the Constiiution of India praying that in the
cfrcumstances slated in the affidavit fled iherewtth, the High Court may be
ased io issue a Writ of Mandamus or any other appropriate Writ, Order or
Direction declaring ine Show Cause Notice dated. 30.00.2024 bearing
ITBAIASTIF! T4SALSEN) NV202324/ 7 0536952501) issued .under Section
148A(0) of the ITA, the Notice uncer Section 148 of the ITA dated 12.04.2024
pearing ITBAJAST/S/148_1/2024- 25/19840402171) passed by the 4°
” we sapere “¢% C5 res % 3 ws,
ops oo one wn tnd £3 ond 2 CY Wise fee een Sod ‘
as Loe who ee ‘. ee aa ug id aos Fees Boo wot
oe yn * sae : tty 2% aere
or. bewe agg * iad LA 3
soee aes ee ells, fs os oe ree oS ee
rs td Leved nee besee] x. Medi,
en i ‘ ” £3
Pa on OS a tttd rng WE ae
of nn) a a choco @ rag
ay noon £% oo cag eyes a, 5 seek oe?
peed herd a ” fee ah o) whos jon dove . mM
eee 4 ae tee it} Pony are ae
reece ri pt isl tA CG peg ie re om
peed ‘ whe. ‘. 5 rege ay Lord ° C8 ees
Sade gee steed wan) we a5 By eee eer, .
LEN sy, Layee , rer att we we ee nd ‘
nad su te a se a nee!
ager lee a a a ed fy tee whe Sn oan
a Sc 7 ac oe oe v4
Fad nn ©: “~ ie ot nae bow ; Pa nee:
Pees £4 oe ” eee G3 Rod te, rob] o
‘3 ferns, wn
fh gi he een ton ee .
, wep 33 Wer rae io an eA peti,
ve Ma ieee aA {£5 z Cs “3 i serene) “peer
“y even a vg Oye oy – wm er
£5 we FG ee fe an ‘wee
bee “e% oe 4167 ite “, : aaa a avs
yew et oo 5 eave foor en, i
fase ¢% + ee % Cs Raed C3 Lh a
~ ‘at a i oY ee 3 wn, OB id ; 4
pea a: ns 6 a aed ta 8D a ind
o feud “fF 6a Oe So “of
weet Fara aed basen) cee on an,
th sy) foe = BL a beses i”
Vs md fos ‘ ea oo
w 65 wien 27 Od “toy 25
fo won, od og wee IG xe
ox ‘2 wh tt Gf
â„¢N fe, oe GS — 8B th
a” H % a
i a a Soe rd oon od
: ms oa % “4
ene Os “3 oy to we?
* ky A eo rg ss,
tere oo fY peren Para
“4 nn ba Nad
a ty beeen | OD oe
fet % Fate bere eee Sh,
eter aay us th a3 Sone ‘a
wen eons we “Ta ree ee
we oh re 0 ne, ae as ha
“0, Pee rake] ~~
4% 3 cad ee we t. td a
bis ony eg : x ee
coe A calrew: ryt ” vaca,
wt , is oa ont we LC
zi Lt % fone SBE
oe Xp tee : ses we
Nee ra’ a ras fewer ie “ny “5 sete, 3
< tn fee Bz
ool ” oH Of i} Lee oss a:
on fos an oa on S} ar
en mm “0 oe hove 7 , gag
cS e oF cou ¢ SE ed “oe & Ge Sh
Ms fee May, wee. fees ‘ we
ao ~p aS oh ce tf be ff
Spee Ch iB #7 te ay _ “s ‘
See : mA ra 44 33 683 * st brenne
w “f Bop Be os th –
we ‘ “4 peoes . < aed edend,
IANO: 2 OF 2026
PN ony cyt wRY wt Arwen te iene ~ ~ . a
Court may be pleased fo direct the Respondents to restrain from faking
-oercive action including atlachrnent, or recovery proceedings there uncer
x
of
pursuant to Dernand Notice dated 21.03.2028 Issued under Section 736 of the
nearing PPBAVYPNL
PTR as
The petition coming on for hearing, upori perusing the Pelition and the
poy
£oRS
General of India far Respondent Ne
far the Respondent Nos.¢ to 4:
Retwe
WRIT PETITION NO: 14343 OF 2026
an:
Falace, Yendada, Visakh rapatnam – 530045, Andhra Fradesh.
Petitioner
ANDNational Faceless Assessment Centre, Delhi, Ministry of Finance,
Raom No.404, Znd Floor, E-Ramp, Jawaharlal Nehru Stac ium, Delhi
77OG003
Income Tax Officer, Ward 3(3), Visakhapatnam, income Tax Office,
infiniy Towers, S ankaramatam Road Visakhanatnam – 530016, AndhreRespondents
yer
heed
tftayy £4 es
“e% aan Go Meee, <nee where
os ve 3 $%, ne on
$2 pp, ge i CS we
ae neon
a “h . ” on
Gh owed 3 o eM i *
ee ,
ff nee , oe as) E “on,
sagen ced PS an
me OK es ee aes
Som ene pot * ” wr
ae ns ae “3
me By Ee
%, vpete apa Sn 4 Ten
fe 3s AY sis os
sen 4 ra
oe Sea Fate!
Ki Ge 3a eons ore .-
iy bene ne ae rn set
on mh SS OY rf
yes nn “5
ea base re oD “Z
x Sh ete r e
£% head ie rr _ ae Powe
se Leossd : f
“vs ed te
tree ee n, ‘ ‘Sens °
% oe
a heen * see
% 6 a gw ke
Sel oe wy peace
hapee. Nbnre wee ‘et eves
wt ie ent Ha yee
ae rn 3 reeed wierd ” shee
ro oe fone 3s wo = ER os
ome % few .
t ead ” a aot
, oa a ; 3 on Koken, teen IS
i. et 8 & 3
tavee on 07% on, ‘os? veces wot
oat it Ky WG fi. oe a
faet £3 Senta £f5 van tN
Le oo thoes ws c’3 7 neo
LG wn. C ay 2 oes
iG ps oe 3 Me ‘4 wee
es i OS & oe anny,
on ate ptt, +
ran Cs wo es pa ne a cd
dedon 2 fe witre oS
oe pee ae ba L457 ban,
£ry one Aen, ek a 5 a ya P
an ae eo – Ot Eo
a -. [ees 3
mam
wan rent a ° ton, ae mo iB
od ne yo Spee, weopet f %
ppeser Mook ageed wreeesPetilionar
AND
1. Union of India, Represented by iis Secretary, Finance Department, New
Pringinal Commissioner of | income, Yax-1 Vishakhapainam, infiniy
ip ;
8
Towers, Ground Floar, Sh ankarmatam Road, Shanthisuram,
Vishakhapainam, Andhra Pradesh. 530076
3. Deputy Commiasioner of incorrie Tax, Circle-1, Rajamahendravaram,
Aayakar Bhawan, Veerabhadrapu ram, oahu Andhra Pradesh:
53870
4 Faceless Assessing Officer, National Faceless Assessment Centre,
income Tax Denariment, New Delhi ~F70004
3 Respondents
Patition under Article 228 of the Constitution of India praying that in the
umstances stated in the afk daivit tied therewith, the High Gourt may be
pleased to issue a Writ of Mandamus or any other appropriate Writ, Order oF
Direction, declaring: os
. i. The notice issued u/s. ’48A(6) of the Act dated 99.05.2024 by the Ld.
AO for the Assessment Year 2020-275″
sed u/s taskien of the Act by the Ld. AO for the
Assessment Year 2020-21, : ~
GH} The notice issued ‘uls 48 of the Act dated. 08.04.2024 by the
id. AG for the Assessment Year 020-214,
i. The order pas
z
The assessment order passed ufs 147 LW. 1448 of the Act
dated 13.03.2026 by Respondent No. 4 for the Assessment
Year2020-21, 905 | |
-and all the consequential proceeding ings inlated/Orders passed by the
Respondenis, including but ne : imited to the Assessment Order dated
19.03.2026, as arblrary, llega bad in law, vold-ab-initio, violative of the
orinciples of natural justice, a
85 of the Constitution of India contrary to Section 148A/148 of the
“from being violative of Articles 14 and
tng
foe
bet
“ne
STR:
x
Vv
x
is
stitians
Respondents
O26
–
ms
oeSEASONS.
T2207 OF
Ast
3
~
oa
i
oF
y=n
¢ere
peat
â„¢gf,
§
TRke
Ve
or:
5
SPESWwe
WRI
;
er Art
we
3
s
SH) UFO
a
FE
ast
30
&
?
>
“ake
Selween:
«
yes Ine
3
:
Centre, New Dell
T
A
3re
t48 of the
va
“gased to issue arm appropriate wrk, order or QYeCuOr PAriCuWiany I wie
:
. ” . ma AR Pl teas} = tee orf Ha tet Rea
nature of Writ of MANDAMUS decharing the action Gr tine TSt ne
aneniy oe aiiena ne a9 ir ex toot MPLS OARS SUAGSTY t rd ar 92 93°
_ passing the show cause notice daled 27-01-2026, assessment orger co-Ue-
2086, and penalty orders dated 28-02-2026 for the FLY. 2023-24 (AY. 2084-
25) under sections d4¢ rAv section 1443, rw section and 2F1A, 277 8AC,
oo
‘708 without issuing a nollice under section 748A of ihe iIncorne Tax Act
ty,
we
S67 as Hlegal, arbtir iriproper, unjust and unfair, unethical, wihout
authority and jurisdiction, contrary to sectian 1484 ar gd 748 of income Tax Act
as contrary to the Introduction of faceless assessment in the Income Tax Act
sc-aise. comrary to the provisions of Income Tax
eatena of decisions of he Hon’hie Supreme Court
impugned assessment order and penally orders.
IANG: 7 OF 2026
Petition under Section 151 CPO is fed praying thal in the
clrournstances sigied in the grounds filed In support of the pelfion, the
wer
High Gourt may be pleased to grant STAY of all further praceedings pursuant
ta the impugned asseserren|order 28-02-2020, and penally notices dated 28-
O.2088 for the FLY. 2023-24 (ALY. 2024-25) pending disposal of the writ
on
petition else the Pelitioner would be put io severe Ines and hardship, Pending
Maned
dispasal of WE 12297 of 2025, on the file of the High Court.
y
The petilion Semung on for hearing, upon perusing the Pettion anc
ihe
affidavii filed in support thereof and the order of the High Courl
dated:06.05.2025 and upon hearing the argumenis of SRI MV dK KUMAR,
Advocate for the Peliioner, Sri Y N VIVERANANDA, Standing Counsel for the
Respandent Nos 182 Additional Solictor General of india for Respondent
>
Nin
os
WRIT PETITION NO: 12838 OF 2026
*
Ween
eS
x
” % oD «h3 4 a ad
z ihe we re ten & 60 oe
: oY oo Geet
om or ele . re, Saeet
cn re oad wi Sok
: : rash ro fa me
trot seen heal foents fore tvne
– ee ead peene, fs, ”
ao f soe
£4 “ag? Pegs Gok on H
Seat robes ti vheet meee ” on
ey ba emer ven teed SS a3
Lf San ae fi’, ore nan
om wee ee fh need aE
at oe viten ny 14}
seed mis ch ah, ad =
eo a ob OD
ea G re he ag wae
ben Nae is pore oe ee
an ” ry
$%3 ip = of we ‘;
ay
”
eet uAy lt ities
he ¥ io
Modine ‘ee “en 4 ‘,
“C3 Net 14 on
a co . ts ire
te
Mt
oh Yonne vet 4 yen
a Sree ahs Si, ke
are, abnwe ee.
* oy aed eoee.
“eee” fp od See, yn
LO C2 oy me:
% ‘yo a eg
oe, es “ay 74
re
d.ig stayfee,
ok pees A ey
a3 eaned od aad44 fs
ih ea “–
Fg co gry
wy ‘ton as ne
5 aed
37, “yen as “ers
separ a) A
.
=s
3
a
$s
é
ge)
CB
w umder
t
y be ¢
a
7 OF 2028
5 go Se Ct fe % GS =
Wa rye – ee v “ne wet mrp au 3 rs sad
r
g
So for AY.
a
q
u
* iy oe oO ps y
«ee G 6) we ee “ie A} we LE 43
1 rood a) ; oo ge S va, (hpoo
i Sehnne 7 . anes % Lf yids
ft “bows eet ui fs wr ‘at Sees oh. £3
rr rn ie “eo i ne; nts woe td
4, eA Re, 03 a Se £5 aber x
wt
SP TOS S467 oy lasued Hey ie > (Respondent No.2) instead of Faceiess
Pt ~ Lent ay aon fe yy 73 my weve pdienws otlerg ~ ear ve peN Ged VA ed
ca)
o
Face
os
)
me)
Ch
cee
5S
Oy
me
w
ao
cL
oh
=
4 b
©)
vn
om
SF)
deem foand coroner in the facts and clrournmsiances of the case and in the
The petitiar coming on for hearing, upon perusing the Petition and the
~t
See)
eam
affidavil fded in support i thereof and upon hearing the arqurnenis of SRI G VN
WRIT PETITION NO: 12678 OF 202
for the Petitioner, Sd YN. VIVEKANANDA, Standing Cee
x
S33
Beiwean:
Mapes Raria Dew, W/O Venkata Sq atya Narendra Kumar, _ rad G4
. Petitioner
AND
1. National Faceless Assmasment Centre, Delhi, Ministry of Finance,
– Room No.401, 2° Floor, E-Ramp, Jawaharlal Nehru Stadium, Delhi
2. income Tax Offeer, Ward 3(3}, Visakhapatnam, Income Tax Office,
infinity Towers, Sankararnatam Road, Visakhapainam – 5530076,
Andhra Pradesh.
Petition under Ariicie 226 of the Constitution of India praying {hat in the
crroumstances stated in the affidavit fled therewith, the High Court may be
pleased to issue a writ, order or direction, more oarticularly one in the naliy
of VYnL of Mandamus, ae ihe notice u/s 146 dt, 22.08.2085 vide DIN No.
ASSESsing Officer (OA 3) Le. Respondent No.2 insisad of Faceless Assessing
,
wh
weed ref Le
en oS be whe oe eee om
on wee: ue ae mse 6S
os, aS he ae oo – OS Fa So, ge ihe a bee
pene Snwe ny ad ciaaed a . 4 “ape a ‘ ” ”
er wn ed ee oo pes ee i B red me ty tee oe omar eo. .
che vom, th me ee BO om fe a. Se of
bee ~ Be i wd GD we ike ot , 3 Por
* ay i. dene ns A fe, Be if ry 44 Cc oor
feet oe hon a oo 2 “4, ekg re, ER 4S poo
eee r< gy a evene be te vate % rs ng? 7”
tt food Pens, tee. c C4 fa “4 ee 5. econ 3 ie age ay
rs Seal Meme. f 5 Pe % rs
oo (6 ee nay fy. eee ES qe Fs @B Noy hi bees am 8
ox ‘sp, wh ” oon i A Son co CS 4 bene
a OD “ry oy Loe 8 OG or ars a
g, a an ‘ i ET i
Ws mo ey 3 + Fy, C3 ry “3 fF amd
oo ar 4% oo a om ee GR ° os pew
iva) thon loos , a 4 ran A
> nage ose reel wed Seen Fa bane fs v% 05 toe on ‘4 ras
w vs ay ‘at Yi ry if £3 a – ooy veers ween
: wee im
hn we KE we OF a foe eg B & & , Bb!
Ls WG ws Gj ver oe rep) ad 05, oo Ws ee oF hd Ao;
os era = ied ran a a bP rem on on, ens oe
des nd wine fee ry i sect ry @ one 3 , ict ras f 3 Ke vs
– ft 1% ify XS oa ea wet ge ol wr el Sk a ee
oo as fe ; ASD Y pea 4, a oe £5
rr cote oo 64 appa cd “oe ft pn oe vi
as nn?) — ~ ee epee as a es Sh ER bate 8 %
zZ . rah Zs eee Ch a nal yee (5 rs, geod . ; Soo
” of 4 a en cc oie, eee tiene “% one an we. on vee 683 “–
yet Boon . von UD bee ws : fod a bbe, ben o ow % Ly ewer oo
a me 2 oF wee Sp kG bee ET é ae nd eed on %
Sen ees xo os cs ae) eed Cy deve o n an Y he, oo We Sao
yee seen ve eee . beer Se ern, ity rod ban tke ‘enn
‘4 vs) fa cK oy te ti v t bees et th on ny rg
ee ts a ore aon woe ae ; von ko °%S thd on Lhe 3
* wen w ve u Sa on en Jf Been ee ed is ‘et
3 os an oon oS + poee es be Oe An a bon we ee Ce pe ws f
on y eee vee asd ee te os 493 oe fepe % we hee. mee an 5 ~~
lobe tS wee rook bev. £3 whens » faeee ba He eked a. Fee Sine Baan
ae on 3 4 & fea an i45 , we ns : ~~ ne : a
mt on ae By ap ts 33 3 ne 67 07 Fae fren a <h &
r ok) ono 23 ia of gene C1 os pees “my, QD yond ea log 74 “24
rf yes he, yee Sewer . Aer ea fon a <3) . spore ers C3
bedon, ti Mee oo a ppeon bee a hen eee tok x nets a “deh 8 3 } ee he
. we ae ‘ he oem oot +] not Ae: ion ran, @ 3 th Sed ben
tg C3 apes Fase on weet wee hao? A. ss yege. os hd pore bs San %
Boe dk rs a ” cA) is) ay oo sod ise c/o] wo oe Ci an see oh.
pneee ny ‘Ly a bs copes res) ri ae a3 ae ‘ ike vont ras poeel iN foo 4 om
agece Net re 4 por ‘ 2 at ‘eee ~ 03 “aoe oe wpeet 4 e ween, shed oo
wen ; t TS RS a @D an % wed oe ip 03 ee UO “eee ae mm on See
ad cw 6UN nm wees @ pore ben i va te yh 3 a Saeed , whooe ete,
nee 4K ah 0% Pas) wey td io5) Le 8 be dad . ney (%
“4 ant EE 90: A 5 ees! wwe © a we ES Saad oe OS Cop A £0
{ fey, wo ial tees By: aa coe 4 on 1783 hoch + oa ae) m3 fedt oo “te
abe ids . fee rr ~ oO $53 jee rt £3 w ws a oe, Exe – rm i oie
thn fy € o Se ks C3 A ben ) Oo 2 ££ € . ‘ co
7 open 7 | ‘s ene % phen ie : at a
GB ts mo be @ @& 2 Oo € = 4 3 a – & 2 8 &
raat Moe ae oe geet % ro om, 7s “s % fy
i wy £%5 a an r h C3 oe fat 4, theodh, ty £3 CS ts ets ay
zm a ee mh Ws Si Ge he et 4 whe mm ve Y
sen nn no or gh ce 03 pe a: a LS yo aie 4 ee
on Xe £3 ‘ep Dan ” CG Sane Seat cape ed Rew C3 33 omen x Seve en yond ”
te re ~ ” tes, weave rm mi ee Sent
BE pe ee mS S&S 2 € = om << FF ae
Cho Gow we RD ay ES me th ay oa LOS : fs be 6h
4 Pre enon alte, %
Lb hen a a: eee ce Re ay) CRRA
ries sogas fre fa ge anne
Ms oo bees a7 on Linens ee ko
anne ok oy Xie Moa, Ye ;
a ae a
a ceber, beeen Fie ,AND
” sige se SESS mhing Ra geten ec of Siege eye Sew. J
i. National Faceless Assesrrent Centre, Delhi, Mirusiny of Finance, Room
aN nese o «© NET mone fey ed “VAN boxy 22 income Tax Officer, Ward 24), Viisyawada, Income Tax oR
->
ONc
Respondents
Pettion under Anicie 226 of {he Constitution of india praying that in the
wages
cycumsfances stated in ihe alfidavil fled therewith, the High Court may be
oft Wit of Mandamus, declaring the notice u/s 148 di, 30.03.2023 weet DIN ito,
Officer (FAQ) Le. Respondent Nod, the Assessment Order dio8. 62. 2024
passed by the Srd ressomdent u/s 147 rows 1448 of the Incame-tax Acti forf the Act by NPAC vide DIN No.
PTBAINFACIS/250/2 US5-S6 07912449741} as valid, legal, and contrary to
order dLATOY 2065 passed u/s 250 a
the provisions of [ncome- tax Act and contrary to the Constitutional Provisions
including Principles of Natural Justice and consequently quash arc sel aside
ey
3
the saki notice u/s 148, assessment order u/s. 147 raw.s. 1448 and the appeal
IA NO: 1 OF 2026Petition under Section 747 CPC is fed praying that in the
circumstances stated in the grounds fled in support of the petition, the
High Court may be pleased to stay all further proceedings pursuant to the
notice u/s 946 dated 30.02.2083 vide DIN No. ITBAYASTIS/N48 V2022-
SSP1O5 18804071} issued by the JAO (Re espondent No.2} instead of Faosiess
Assessing Officer (FAO) for AY 2019- 20, pending di isposal of the subject writ
peliion and pass such olher order or further orders as the Hon’ble Court maydeem Ih and proper in {he facts and circumstances of the case and in the
a hon ee a BD
Nae my yer 4, at Nee:
yo 4 Foo i, ” ae
stone bod ns whoon viet foe
oe & & “, : 2 & Bos
oe . se ge Rees Bab bore
3 : a oo are oh ¢ Mi
he an 4 ory we
deve “et % rao pon cn Le if rorie + Sone
ow q bedee ‘ote ard recon. we pets ‘See,
hem foove Coe ” 4 pe OPS ee)
ri ie wee OS % oH <5
ian ieee a ” » hon
. i eas z oo 6
FF, i my gs ft. pe’
oo on os Looe ihe ra 3 vas Or
ee – i ra a i, tee eosd pa
ot od fee al See oo : : ae <3
ene 43 we epee pees We open. &
3 ik yy pee tes m pe vs » &#
an agony ed ana ta te hd bed ne yer
is iL. & eR . me th} . £
w a “eee fee Gay dae nS
3 apt ger 2 – ns
o oe 5 oo Ge BS b&b
ha OG ve wagon a3 sedoe METS ery ot ee oo ay
Best ey “ft Saved eo od eee eee r% oe
ene “s ae aed we oth ve Mie arn Os eee end need
vince wney “ae rs wy “sh rhee’ rf Nerd yee we
oe hn mote oe gee WG wh x non “ere peat
a tn “i t3 “eg fF Ph ee eR
sdoee. Send vores % ay ie fy ‘p, ri oo ae
. wert, Sn 1 Es ad Wf a gt C3 etn, Et 5
os, heen u, ‘ a iS we wees 7 A 2
ct SY oe iA a a) at ee – te, S
tapere Sead. wee weagy pre ba ies Saeco 4,
Seve os ” ee raed eee oon as to ey tate
ior ; Kl en A, ewe . (0 me tr} oY bon
: XS tot > tt gn. % cheat a
a od opere feawe oat Scand snoooe weey 6. ae eh reewe £4 ode
on tonne % Cy C3 wank as 8 Kae % win ae EL
sear lane 7 ‘ . het
5 & we Oe – Pn <r aes . > a
ge ” we we 07 % : oer {C ret ove otenn neha,
Sans be 2 % SG gee at rp Sebed Sse ns) ‘ , ge
GL ps freon ogg aoe wen OY 4 3 Seen ay
when oo ios ae a tM eS Aa te ve ” a4 “3 iy
oO ty eed porn i” oe $4 ” Ae whens i ao vo eed wD
ee wn. oe Pate wn aod 4 ae ee x wed ve
Ban “te bs te, Se OES ie a hi GBS oy en 3 8
ut a cet ee ¢ iO ‘ ” Â¥ b £83 % See 5 2
es be 2. Rice an OO ena EG a OS ke
os os ‘ £5 m ta GQ ces on)
Gd sia 6 > 3 w mam & Gs oes = a 4 rene, ine
Co vod w ws es oe ans aod
ie he we a Lee ims ay SO Me ES a 8
bE ke = pi we pel – omn?y)
aoe wpe XS ager my 5 og as za ett
fon : 3 fi nth ie
2 nae a3 6Ra
3 o oy
can es
ra
3
s.
ote
c
+
ee
mS
4
bs
x
XM
FS
4 or
5
ro
%
ae
*F
“AF E
23
~
>
Ne
£
ANDAMY
x
Hy
x
iM
<
g
ture of ¥
rt
rarticularly 7°
ey
;
rs
Â¥
g
oN NP PLR seosrdman, Ft.
PVR? OFYR y
noting issued under section 484 dated my the ferricnal
ve
.
g
wh
St
4
unethical, carfrary to section
i484 and 148 of Incorne Tax Act and contrary io the judgernent of the Honbie
and contrary to the provisions of Incame
Act 1967 and wWolative of princisles of natural justice, withoul authority and
_jurisdicicn, and also violatiss*s AGEN EQ), 24,285 and SQG-4 of ihe
Constiution of india and consequently to set aside tne levy of tax and peraly
IA NOL TOF 2086
Pelfion under Section TS1 CPC is Hed oraying thal in the
righ Court may be pleased fo grant STAY all further proceedings pursuant fp
ihe IMpugned assessmant, penalty and interest and also the Bank allachment
dated 15-11-2085 issued by the 1 Respondent pending d isposal 6 ff the wri
peltion else the Petitioner would be put ta severe loss and hardship, Pending
cay y
caposal of WE T2008 of 2026, on the file of the High Court.
The petition coming on for hearing, upon perusing the Petition and the
afidavii Hied in support thereof and the order of the High Court
dated:05.05. 2026 and upon hearing the arguments af SRI M VU BR KUMAR,
Advocate for the Peliioner, Sd Y.N. VIVERANANDA, Standing Counsel for
the Respondent Nos.i io 3, Additional Solicitor General of India. for
Respondent No.2)
WRIT PETITION NO: 13407 OF 2026
Between: |
Yernkata Ramana
%
Andhra Mradash – SP2004,”
Petitioner
The Assistant Cornmissianer of h noome Tax, Cirele 100), Guntur, Gungur
=. Assassment Unit, inc nal e-Assessment
hter, New Delhi, &-Ramp, Jawaharlal
Nehru Staci
3. The Principal Commies x, 40-06-75, Tsi Floor, SVR
Plaza, Sidhartha Nagar, Mah . Viayawada, Andara Pradesh
– 820040
4. Union of ind He, & “rincipal Secretary, Government af
india, Ministry o
Marg, New Delhi – 110 G01.
Sor, Jeevan Dean Dati ing, Sansad
Respondents
Petition under Articia S286 of the on of India praying that in ihe
clroumstances stated in the affidavil rewvith, the High Gourl may be
a
pleased fo issue a Writ of Mandamus
YAS fy
ary other appropriate Wnt or Order of
GHrection that the Assessment : |
Respondent under Section 147
No, AGMPV4485< for the AY 2019- 20, and the subsequent arder_of revision
under Section 263 d: 2 ‘cd by the Respondent Nod, fr
violation of the procedure c r the armended provisions of ihe
in yoarre Tax Act, 1867 as todas ner @ Rinance Aci, 2021, is being asroftrary, Hiegal, bad in haw, vofd-ab- be rred by limitation, vic tative of the
since of natural justice, apart aH bein )arn 285 of the Constiufion of Incdis: “co nsequently sal aside the same In
JAN TOF 2028
;
“crounmistances stated in the oro ted in support of the petition, the
High Court may be pleased to grant stay sof all further proceedings pursuani
fo the Assessment Orcer dated 29, or. 2024 passed by the 1° Respondent
under Section 14? pws 1448 o
AGMPV4485A for the AY 2019-2sey Satis SEO Ldn ed
under Section PGB datedneome Tax Act, 1981 on FAN No.
sand the subsequent order of revision
25. 02.2026 nassed by the Respondent No
pending disposal of the Wri otherwise the petitioner will be out to
severe loss and hardshin.. mending oF WR 13407 of 2026, on the He
af the High Court.
The peliion corning on for heari ing, uparn perusing the Pelion and the
affidavit Ned in support thereof and “upon | hearing the argurnerds of SRI ”
CHANDRA OBUL REDDY, for thé Petitioner, GP FOR INCOME TAX for the
Raspondent Nas.} fo 3, Addiional Solici for General of india for Respondent
WRIT PETITION NO: 3787 OF 2026
Retween:
Kethireddy Venkala Nag! Reddy, ¢ >fo (Late} K Venkata Reddy, aged
about 68 years, Rio Door No. $1-4-479-1, RKrupananda Nagar,
Anantapur, Anantapuramu, Andhra Pradesh — 516001 ”
-s Petitioner
AND
{. Union of india, Represented by: its Secretary, Finance Department, New
Delhi. :
2. The Pdncipal Chief Comrissk
; of Income T ax, Andhra Pradesh and
$922, 9″ Floor, ‘B Block, LT. Towe600 O04, Telangana.
| Anantapur, Income Tax Office, 3°
Telangana, Hyderabad Roo
10-2-3, AC Guards, iyderabie aThe incorne. Tax Officer, War
one
=
Road, New Town, 3° Road, New Town, Ananihapur, Andhra Fraciesh —
S1S004
oad
fda4 G3 rae Seve
ees vo hn oy fy ttn
ee wee whed ae ne Re ay ve
Sar “yer . wot fee wp C3 iy rye .
at aA ” m% “wr f os eet rags tered Tek £4 4 ‘tet
bash ~~ Ld Bay iy a tone a & * ged
oe o 5 Be OY ” Pee oe ad fad RE 5 So, Me ~ –
Ay he ve bh iad Ad laee . ogee * yteee pen yf ye, OD
” 4 os C an a pe a * A i
oo oo Sg cep me @M 2 an ae 4 ay 5 ;
Pasoos ¢ A 4 a tenaee 4 $3 res seed ; wot .
ee. mm at Shen, oy £f4 tne me, lh, wee wy nereee pen soon. fgren
ay wy ” 3 <p * iS Li oom 43 ms
Se or fit no fs ed cs + ‘eat tn.
rons cha or “i3 2s noe weet SS dee gn base ra cael
in Ci he 8 eve fm – ss 4 ‘
i a ae * : i ye 3 ”
4 os $3. pat mn seiee7 2 ard ona wer wine 9) conse ae fron
te ieoeed oo Ond os we 4 an oor ‘bf ” 55
we Tr is t ¥ v3 me a4 a on ee cone Se
af oe Sad fap hn i > EE we +d whe thon ans cod $
v2 oo, se C3 ‘ ie i $ we oo) “CS a ¢ waste or Fs ra
a enemletert Cohn mene Op ty otk iced % um 4G few ER
<F : pet am C3 bed a heck coos? ish kee “ot wer ae
” Fd ” od 3 ~~ i ” wheos un a5 iA
cho ; = Eyes 4 Co c/s a oe
pe eh hee Son mn OG ; ope oo 4s 8D Veg
ci oem on Way 8) md Sn a oy 3 “–~f 3 wen
ee Gs oes wD 23 ws no ree 1G : agen Ieee
uae ret ~ a phere “f ork ae $ core, ene on ” ei
here % oe o woo , en bee on eae wet : h ‘h
ny – roses ” bean aed “ae, : t x ro
uae wee, vane! eee? is a ae gor hens” Sean, ns £53 i
power con so eS se a “a tt @ wf feat.
Te wy i yp f ay OB
go my an a wt 3 te
Oe eo Fs aH a re ty hp
tA wie Sd Gig TE om ke B® mot aah genes
coors on o (om Re ntsc Wo DB ft verte ia) Se ont
Ded sheet. foo on ents bavee os dod: on {% iw eed tht wes
rey tee? af a eed H ¢ sennd? ae} ¢ f 3
Zz t vee se Lead Some £5, fone aah tt Cs
en eo om aw fy et o, ne) ity cn
” von or wn ef “ty erewe’ he pases kK nm , yn, £05 Saw
Son aed i ae th oe re £3 ce) oO 3 pied bd thy?
ie ta gen ° i booe aa ores g “en ge 2% at ot a3
es ‘oboe rae yor od EseA wh « bes “F of Md pene 4
ua rts teen whee, Jone nS weno. ven fe we ere aw? w Boe am
wee tM i pee C4 ~ 1 we thane. fer Sand oy .
sooo AY ‘ ae] ee G w 115 eee rae WG a
7 Gs We os me aoe aes ee ais a oe : i us
ne Peers i pe TA EE ” mt 5 a ord
roy doone tee iG er ewe 4 on ‘grees ne tt CS q a hee? betes
one, a4 ‘ Sen on ven ot ty von a woe SS
m o mi 1D ow OS ci, me DB ioe ans; coed be
ww Lose eo yo ie bo. my pek rs 04 doors 7% hee %
at aed pee Re wee EE were, saa} bad A . aeons B ‘ad C3 a
Yee. 1% a ver pean re iv 4 £63 ” ine owen ae – .
, rs +S + . oe aed he, Pees ¥ Anne. es 7
ao 3 @ © mA ie © 8 FF OG . mp ™ = Bo om
oS a sc] 4 awete ; oh CS on eo ue uy uD a 4 By oon
2 ~ dA og 8 & & 1p © re: an LA
a – p 7 py ta oo i : th “ee arn eae %
a oe 8 SF aot we @ Nw eagle oo eS
naa Sn 0s iy caren Oo ms oy £ aS Hy uy rrbre 3 rs,
rie fs be £3 BD fe 6) “63 oe ft OY ea
a on foe st % : £ a — te “i shiek Bnd gen ? ee x a “ee
ol ¢ ed “a os Aon ta ; ihe io * fs peed g rane a – $53
5 te 5 mG Brand rs ” ws “mea oO gee eg Ls Ks one ff 4
; = $5 a bet 5963 3 rs oad ay gh. Lf raed f Seow
he Be ~ oh ewe a ot pery oe bod ihe sere : Hyed oe aid 97
hm 6 B Oo 3s * Boe ep BS Oi Ho gt G, ca acc
. fo Gy «fa oom al poeee ri ar ome so a ae weed as wns Pe copes!
* oe a os fees 65 re ae th pe “eee sagen B3 wo ~ feww net
“t “% £5 ” tba a oh. “ng ge re ae oo “So, IO 3% Vrove
Go 8 & os a a rf 2 oo a Or cr : fay
fe whe o on So gp
ed wee aor A ee, aa ie Peaaa santa wth,
GB Ch te a & G&G & Ge
we CBP ae
«ee pence ea ” 43 aw
swoon end 49) Potts aA po
tefl rodon, fon dat 63 wtheet
me
OP hy oy BRN om rasaises ote Exe &
Phe peition caming on for}
Seteayit for £ooexeisn te mok aN teem ork SE ed
affidavit fled in support thereof and upon hearing ihe arqurnenis of SRIF
Core AR SARE fb TE my 4a ay fore thee FR ; Ln
« SRAVAN RUMAR REDDY, Advocate for tne Methioner ditional Sotintioy
Counsel for fhe Respondent Nos.2 to 4:
WRIT PETITION NO: 8957 OF 2026
Between: .
Mis. Modukuru PACS, Modusuru PO, Tsunduru Mandal, Guntur District
Post-Seea18, Rep. by jis Chief Executive Officer, Sri Vanukur SrinivasaPettioner
at
@. The Principal Chief Commissioner of Income Tax, AP & Telangana, IT
Towers Masab Tank, Hyderabad-S00004, |
4. The Assessment Unit, Incorne Tax Department, Naltlonal Faceless
Assessment Denire, Room No. 407, 2°° Floor, E-Ramp, Jawaharial
Nehru Stadiurn, Dsihk 710003.
4. The Commissioner of Income Tax (Appeais}, income Tax Department,
National Faceless Appeal Centre (NFAS), Delhi.
Kaien of India, Department of Revenue, Direct Taxes, Goverment of
tii
india, North Block, Ground Floor, Sansad Marg, New Delhi’ 110004,
Rep. by its Secretary. .
Respondenis
Petition under Article 226 of the Consitultion of india, is lec praying
fhat in the circurnstarices slated in the affidavit fled fherewith, the High Court
may be pleased to issue @ writ, order or direction more particularly one in the
nature of Writ of Mandamus:
fa} fo declaring the action of the 4â„¢ ye Sp onde min missing the appe al by
Order dated’ 07.04.2026 for the assessment Year 2079-20 vide DIN & Order
4No TTEAINF ACIS /280/2025-26/] 08451 32884 ‘and confining the
a
329
u
” im ot wet 59% , wages + yee 7 Ms depos 4 . 4% 5
one £3 See Bnd ae Wo EL fi Ue to «fi oe
te Crs 4 ‘ne gen 4 res Peay on a Le Seed aes ers
om & af set” ones fd Sone ston | iy vcoees dun vee ast sod
oy : os ie re ag et ee ”
ch » % ‘cond 5 ” « ‘e roeg.
& ar. ee og a 3 ZB
potine & 1% & ee sheet OS Mypet grrr bee ‘ant
oe KE nes bee a ver See ih i
SOR wee were oe besd vet “05 pane – a
. . Las H Weeee eel ot toe ve wehee, i 7
m Ses Bam one Ps a me O nbeee Sn cS sa? LAE
6 whos on, oe tS} fe $ we on wT segee : <
97 3 As £ ter oft ¢ tore naroe H i % aK
= wees an senate ue – ” .
va” We ‘a sesca 5 re me e Souk
Sea Oy ify va, eh nad boo
fee nh a Cas we tS Cy 3 ad
oO ve as baw oa Z Cs yer ce et
” 97 ms “; th eee. i. res feee ro steed ~ en
wh my : xh, ag ws 14 us shine Miter) wa
i} ty de ge age r+ hd 5 ky, Sonos
ong Wed, oo fn aged teen : ree) “ig
<p . ai eee ats eter Pare ma3 ew :
yea q oe vos bores pes vepey Ch Sy we eed Seve ene,
: ett a Le eae won fh ry –
oy ‘ Lae oe on we w no
ove i% whens 2 oh as 7
fore 1s besa wm ‘bees eo Son a
oon, ; ‘we te ?
Ce te a) Sn
tt z raat “CS Li ee hee rs
£13 ? Save ed sant oh C6)
ie been 54 35 as nt t ge if a3
¢% ae ota s rau boo, .
“45 Lene wove ren) ; Sree Poa bon. ‘annng
05 or Moy, a ; “core To BS eA
eas ane tener sneer San ,
ne : o Kd % ae
Sen ; . :
oe) ween Mee ict ans © en Ho yw. 8
os } ; a no “ge
£5 . yo CE sped wey ee ” ye 7 cn
Lo5 vc” gr a eo gece pr an x ayes ”
oe fo a fe op ED & on <n ar”
C oa oo ge oH Os ty O fh «a
yo a ww : eae, $ a rs fate,
ie “oe eh C ey ‘ee por nsy
3
r
dated 15.4&
By
se
SE
MG
Fa fs
BY
”
t
eo.
ed
>
2
on 748
Seek ras] ce “et – ae
LA i ee rf ae aut etre
Prd Fe [3 a oe < CE 2 See on
kaa ioe w thd ines wy eee) os HB rare sore seal foree, Steer’ ~~ th vate
a a ik ood ; Soto oe £f5 cn wien one Sy had
Pap 59 pease coon 4 od we fe et et Sood 42 er
Boe wai , & i g 8 eR eS Oo oN A
ds Obs es eS el <3 £2 GTR a GG le Be
% i i a a fe tp A Dt 4 on 7 a aro 2
om of @ oe mn. & Om, BO of 1g we Re gh Bw
. wo oo Ge “vate, Sean sone ay F493 ew ate Ch Lo ? Rho, ‘%
pe D ae be = Le) Be wm pe
Ss 2 = rie EOS off we SS ty Eh Fo cs ME
WRIT PETITION NO: $007 OF 2026
$
~ Between:
© fe
Naldevakunia Ravindra Reddy, Sik O Kaldevakunta Raghava Reddy, Aged
aoout So Years, Coc Business: Réo. 403, Maverik Global Apartment,
Anantpur Road, NJS Colony, Vishal Nagar, Bellary, Kamataka – 583101
vase Petitioner
1. The income Tax Officer, Wes ard? Adon i, Income Tax Office, Aayk
Shavan, Near RTC Bus stand, Ast san? Road, Ador mM, Andbr a a Pradesh
518301, , Ofer
2. The Principal Chief Canim issioher of Income Tax, AP & TS, 10″ Floor,
o-Block, LT. Towers, 1-2-3, AC. Guards, Hyderabad. 500004.
Assessment Centre, Belhi, Ministry of Finance, Roorn No, 401, 2°°
rioor, E-Ramp, Jawaharlal Nehru Stadium, Delhi? 1Q003.
| oe Respondents
Petition under Article 226 of ihe Constitution of India is filed praying that
‘davit fled therewith, the High Court may
in the circumstances stated in the attic
be pleased fo issue a writ, order or ‘direction, more particularly one In the
nature of Writ. af Mandamus, ile starin g the Assessment Order db. 7.02, 2023
passed by the gâ„¢ “resoondent u/s 147 hw.s (44/1448 of the Income-tax Act for”
AY. 2015-16 vide DIN ‘N ITBAA STASI 14 7F 12022-2371 0801 823700),
consequent to the order passed w is 448A(d) dt, 30.03.2022 vide DIN No.
PTRAIASTIFM 48A/202 1- 2211042044 49 30) and the notice u/s 148 df
SPA. 8 1 (9021-22/1042148088(4) issued
3° raspondent) and consequential
WS 7 F ofthe Act ol. 22.082025, order u/s
a7 1(1(b) of the &et df. 20082688 “and order uvs 271(1Mec) of the Act dt24.08.2023, as void, egal, and contrary to the provisions of Income-tax Act
and contrary to the Principles of Natural Justice:
t
2026
nae
5
ARNO
i
a
14 . 4 wrod eee, ot a a 4 ? 7 + creee + eed
ve ona fee neath ee feb tage a age ws Gp GF ee ph,
‘ low ves ee Set “ay Sh Sees ws at Sen Mged “i ens ae os
ep ots ts wee sXp ae Eww te Oo te
oe i yer bnoad Set one beer tent i ti ” a Gove “anode rae. ss
we ED an ee C2 ty a 3 OM mG 3 Jochen i
eee’ se an nb, “ey wa , f a3 A eo spect freee a ih vars!
Woe, os wae) “re Son Coa iS “A, , Fad te a] van, ies ee OME re <a
“5 sh Ng hen ay oa . ee ie Pa Ty tai i ir
as: we 3 4 acer wo fe fy 6 OD oe
5 aoe a . “7 a – a 1G Mos o ‘nt els ag
t > he fe we spon, rare os : “3 ws
fees ~ AE eee “et ‘yf, am et Seer : ” se ec a Se
cant vn, Steet St ia bees firme a ied ree, Sone ane a 2 y
ge BE we ares o te fet og:
% ween 645 Men a7 on, tn 3 . Oe Ps os ee ce
£ %,
co oy oo ae mo ge} Me vo
ie > = tl ee Fe b % % ‘gq
P ; uk ios nad ae iY oa roa wt
3 6h CS ny oi Sate hon 2 ep io ” ie ed 5 Lhd
an an 2 S oe oo SO “4 oe
bege 7 ie fed rsh ie ae ” ‘ Poon
; me 8 a Re _ oS wo – > ieee
ih ead oe C03 5, md en ry aon kde Gs whee? reeod
4 ten Wt 4p ty y ne hen oa
oa. fy GB a of “a a 8 aS oy Bo gem
Pa ag by nite. _ » pe o% gene ne snes viord Iowe
he we oboe ened asl as 7 “epee. ve apee 3 ae ge apo rien
% ist heed fae? he Reeaad f%, £3 deee Jane wee raed
ae i “om rat Soon, are Lf fee ngs r CES eed rai i fron cee oo
td er Sd : 4, aS raat cn {ft a « crs % uF £5 enh ?
ep ge £2 ” add O wn, ns ne us ; ,
“gh a mM Gm Mw gh y we |
igen “er See agh 4 “Cy ” a ag: hod iN a a . a 4 £4
a ca , Oe Be poem Ce teen ra Beh a aw yn, vA os r op hed
AID 3 ae Cok rh er im yey cP teh Ld a oe rae fee Mpa.
wn cooks a5 a S oe sed 2 me 9 yee at ink hee “4 bee £ 63 C4
oa ot rs) te cy aoe Spee ie crock ra seoe “UE ae wae; 6 Fe 5 ge
oy ss a a ps a 2 ray ew a an tas 5
pate mn ah, ong ie he “ty be iY . oe gets ting Bi
Apo oe try, res nh S81 ve ih reves. * 3 ae = bere ak) *
4 one wr AD tS ¢ hon ti £e3 ed +o ” a Yc Lo ‘i
ra St ix asi oad ee hed, Jove a th Le z tye geo 3 “3 i “C4
Ge gn as bs yee iB soem 3 poe Pes Be Rn – ee ge 6
Co _ deme * pew £93 $ aes oer Shan L, Sad
nt om 2 me fe on em om ee oo & 3 He te
oth an 5 wae oe gee fry og me ft ben Woe &% gas oS : toot fan “5
ie gy RNE gy ee th. re on an a ry a
ea] & “A on eo were npeoe, nA bee 8 . ius i, ta pooee a3 “a Be rts naa
Z See 2 ve “3 ” a hee ” we i 7 – ro
oo . og te oO 4 oe ioe “ree os ER ES lewe sae 63 preood ¢ E get
be co} an ONS 2 ; rv Gp vale et a Ce Pied – “tS : Rm ee
oe Wo Mt @ ke “8 oS 3 fe ks te
PA = my ade i, me, oe 23 ee ns ae cn broe oe ” X35 ae
os – ; penne LN vet ‘ on Se nner A pen pad eed ayn ca
oe TH wy Oe me ms om (OS ape Be wD Savona? ae OO
bee a ey £3 oN @ eS) rz Led! – on i +% ‘ Sef “en on.
£ i «dew ‘ ; * .
LE at 4 a aw vy 4 pad i th ts i [an
fo an o : ace So gets a poe 3 wx we wy TE % bs
ee : fee fee 7% Vaal – Lee : « o. Faad
dp efter fine fay bal o OA gS ny, y So
5 if on nf oe RE, a3 as bee Ka — ha.
A shee sen x eet ind wee, seen ” peed on ; ¢
2 ne sa ¢ 2 nr? ; nes “pee it ws Go tthe 63 i ws 2 “3 ye GB
: oe, os me ‘soe ae a, oa or 343, po pane ies a 4
ae ne ee ih. re ee odoae gen. peed bes % 6 5) heed a beg reed Seed ~~
r err : ‘ i a % 4 x i Pex reson ”
R= Bowe an) oe BS GO DB aS Oo te
ba Op off oe ON. ean a B @ UU Log
in hoot ne on ae nes we oy a x Fen) Ton, Ke
on ns? Be we ae . mom 6
e3 nt a ee ca oe oo ke ae Bad we : ast a
ad oy “4 4 to oon seh ~% £3 % 8 LO
ben a “he “or ; al i the eee as et tis ees od
nae Ned thre oo thd 6:3 to. ci ‘nent £53RII ASA ORAL TY eigterd Da A aif FAS Re the le
2X TQS TOBOS4HCT) dated 24.03.2083 ufs. 148 of the Act issIPR, Ass
G
iA NO: 2 OF 2026
Â¥
er oF interim stay cf all further
a,
65)
PTRAMASTIC MAT ye PPE BPA vue gsored bey € 4Soe mnt iis
TBAIASTIGN 43 P2028 3-247 OGS468 Tf A(t) passed by the 1 Respondent us.
disposal of WP S107 of 2026, on the file of the High Court
The pellion corning on for hearing, u pon perusing the Petition and the
alidavii fiisd in support thereof and the order of the “io? Court
dated: 19.04.2025 and upon hearing the arguments of SRI K.P.S. SAILESH
Counsel for the Respondents and the Court made the following:
The learned Standing Counsels appearing for the respondents,
submit that, the petitioners have hean given Hberty by the Hon’ble
supreme Court to challange the retrospective effect of the amendments
made to the Income Tax Act, 1964.
it is further submitted that none of the petitioners have fled any
applcations for raising such challange.
in these circumstances, all these Writ Petitions adjourned by three
(OS) weeks fo enable the petitioners fo raise such challenge, HF so
advised, |Post on 24.07.2026.
aa
tas
Soe
in the meanwhe, the petitioners shall be protected fram coarcive
steps for recovery.
Sadi. USRIDEV!
DEPUTY REGISTRAR
A
En
eet
o3
o
“oh
he
SECTION OFFICER
bevy fe Lew _ ran . .
x, (AY ppeals) ins come-tax Department,
Sages.
a
ws
Circle-3(1), “infinity Towers, Sankaramatam Road, Visakhapatnan.
The Assessment Unit incerne-tax Department, National Faosless ee
°
Assessment Centre, Room No. 407, &-Rarnp, Jawaharia’ Net aru
Stadium, New Deihi- yi egw
§. The Principal Chief Commissioner of iIncome-tax, Andhra Pradesh and
_ Sey
8 &
3
Felangana, Peyenst Bhavan, Ao. Guards, Hycerabad ~ 500004.
CF
vowed
ine a8
xB
“G
noe
a
, Union of Incia, Ministry of
Financ ce,
007
ianer OF Income Tay, Clirele -1, Kurnac ae
a)
conn
me
43)
oe
%
ae
ih
we
Bs
ood
we
ot
2
oh
3
2.
Pradesh. (Addressee Nos. ? to says SPEED POST)
. Une CC fo SRIT VENU GOPAL
One CC to Sri, MAVLULK. Kumar, Advocate me
One CC to SRILRUP.S. SAILES
1, Gre CG to Mis. EXCES
race
bat
6
wordy
eed
S
wot
”
3
OM
ote
63$4)
Sealed
ts
8:
“ae
cya ocate PORUCI
TINEYA Advocate [OPUC
N VIVEKANANDA Advacate [(ORUC)werd
arate
tennaned
enh
fot NG
o
5
* iy
ca: 3
C3
Pas
iw,tes
ee
Be.
&
TO, One CC io SRI T VENLDGOPAL Advocate [OPUC]
as
wn}18, One CC fo SRI KADIMISETTY SAI SREENADH Advocate
20. One CC to SRE ANIL KUMAR BEZAWADA Advocate [OPUC]
24, One CC fo Ms. AVANNAINUGANTI, Advocate [OPUC}22,» ofIne CO to Sri. T PRADYOTH, Advocate FOPUCI
eV Be
2a, Gne OC to Sr. o Sanjeeva Rao, Advonate [OPUC]
34. One CO to Sr. Anup’ Soushik Karavadi, Standing Counsel
–
2b, One OC fo K RAVINDRE NATH TAGORE, Advocate [OR UC
ff. One CC to SRI PHANE “SWANATH CHALLA Advocate POPU
28. One CO io Ms. SYOTHPRATNA ANUMOLU Advocate FOPUCT
29. One CC fo SRL VIVEREHANDRA SEKHAR S Advocate [OPUC]
30. One OC to SRI BABHAY SIDDHANTH MOOTHA Advocate
poPpuc} kDS31. Two GOs fo GP FOR INCOME TAX, High Court of Andhra
82. One CCs to ADDITIONAT
AP{OPUC] oeRA OBUL REDDY, Advocate [OPUC}
}. SOLICITOR GENERAL, High Court of!
33. Two Spare copies
z
bed
323
us4
%
aSane FE
ae
ped
% Se
ee:
Fe
a]
N
a Fate
ond od
tw *
ted o
ten 1 2
x < nN
ra ~ Z
a cag
hat OE son sc 0%
u my CQ bud re
or a a fen td
iG oO fn ip co
sehee KX. weer Sond oh. coaf, F424,
f
xe
ma
7
3
4290, 4422,
P87, S884, S007 & AOI ofy
82g,
PenVe29F, 42638, VRBTES, T2A8S6, TIOIS, 13407
~
Syww
e oe
»4
x
1424, 1440, 4
3y
2Ns
5°‘4
z
od
£
05, 724
42
a§g3
$AFO8, 4218, 4224, 499
8273>
Â¥WRIT PETITION NOs: 8068, 24803
feFOSS, TPS
8000
DIRECTIONs
8
