Kankanala Ravindra Reddy, S/o Kankanala Pulla Reddy and Mr. Subba Rao Ponnada, S/o Late Mr. D. Satyanarayana V. The Income Tax Officer, Ward 1, Income Tax Office, Near Rail Under Bridge, Nalgonda District and The Additional Commissioner of Income Tax Range-3, I.T. Towers, 10-2-3, A.C. Guards, Hyderabad and The Principal Chief Commissioner of Income Tax, AP and TS, 10th Floor, C- Block, I.T. Towers, 10-2-3, A.C. Guards, Hyderabad

WP/16783/2023

AI Insights

The case involves multiple writ petitions filed against the orders and notices issued by the Income Tax Department under Sections 148 and 148A(d) of the Income Tax Act, 1961, for various assessment years. The petitioners challenged the legality and procedural correctness of these notices and orders, arguing that they were issued without following the due process of law and were not in compliance with the amended provisions of the Act concerning faceless assessments. The respondents defended the actions taken under the unamended provisions, leading to a legal debate on the applicability of the amended law versus the old provisions. The court's decision focused on the jurisdictional and procedural aspects of how these notices and orders were issued.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 797783 (HC-TELANGANA)
• Appeal Type: Others
• Pronouncement Date: 14-09-2023
• Assessment Year: misc
• Other Referred Cases: Union of India and Others vs. Ashish Agarwal, Chandro Kishore Jha vs. Mahavir and Others, Principal Commissioner of Income Tax vs. Ashish Agarwal
• Laws Referred To: Income-tax Act, 1961, Constitution of India
• Result in Favour of: Others
• Court: HIGH COURT
• Department Lawyers: J V PRASAD
• Assessee Lawyers: DUNDU MANMOHAN; A V KRISHNA KAUNDINYA
• Keywords: Assessment Year; Faceless assessment; Income Tax; Reassessment proceedings; Writ of Mandamus
• Section: 148A(d); 151 CPC; 226 of the Constitution of India

Judgement Text

"t 3386 I HIGH COURT FOR THE STATE OF TELANGANA AT HYDERABAD ,. (Special Original Jurisdiction) ,_ THURSDAY, THE FOURTEENTH DAY OF SEPTEIVBER TWO THOUSAND AND TWENTY THREE T PRESENT THE HON'BLE SRI JUSTICE P. SAM KOSHY AND THE HON'BLE SRI JUSTICE LAXMI NARAYANA ALISHETTY Writ Petition Nos.25903 28214 28271 32075 32090 32688 33050 33402 33478 34100 34101 34340 34598 34604 34661 34698 34746 34836 35774 36598 36828 36945 37414 37491 37536 43427 45047 of 2022 Writ Petition Nos.1 5383 47 3719 3721 3729 3738 9695 1 1599 14485 14492 15421 15736 15745 15768 15779 16164 16223 16224 16761 16783 19966 20914 20929 20959 and 23556 of 2023 WRIT PETITION NO: 25903 OF 2022 Between: Kankanala Ravindra Reddy, S/o Kankanala Pulla Reddy aged about 45years, Occ. Business R/o. H-No. 8-1-343, Kranthi Nagar, Nalgonda, Telangana- 5o8oo1' ...PETrroNER AND 1 2 3 The lncome Tax Officer, Ward 1, lncome Tax Office, Near Rail Under Bridge, Nalgonda District - 508001 . The Additional Commissioner of lncome Tax Range-3, l.T. Towers, 10-2-3, A.C. Guards, Hyderabad-500004. The Principal Chief Commissioner of lncome Tax, AP and TS, 1Oth Floor, C- Block, l.T. Towers, 10-2-3, A.C. Guards, Hyderabad-500000 ...*=.ro*o.*r, Petition under Arlicle 226 of the Constitution of lndia praying that in the circumstances stated in the affidavit filed therewith, the High Court may be pleased to issue a writ, order or direction, more particularly one in the nature of Writ of lrilandamus, by declaring the impugned Order u/s 148A(d) dt. 30.04.2022 passed by lhe 1st respondent vide Document ldentification No.(DlN) ITBA/AST/F/148 N2O22- 2311042918385(1 ), as void, illegal and contrary to the l lncome-tax Act and direct the 1st responden. to drop the proceedings initiated u/s 14BA of lhe Act lA NO: 1 OF 2022 Petition under Section 151 CPC praying that in the circumstances slated in the affidav t filed in support of the petition, the High court may be pleased to stay all further proceedrngs pursuant to the rmpugned order dt 30.o4.2022 passed u/s 148A(d)oftheActbythe,lstrespondentuldersectionl4sA(d)oftheActvide Document ldentiflcation No.(DlN) ITBA/AST/f:/148 N 2022-2311O42918385( 1 ) Counsel for the Petitioner: SRI DUNDU MAl'IMOHAN Counsel for Respondents: SRI J. V. PRASAD SC FOR INCOMI: TAX WP NO: 28214 OF 2022 Between AND 1 2 Mr. Subba Rao Ponnada, S/o Late lvlr. I).satyanarayana, Aged 64 years, Occ' errir\"ii. Rio 2251A, Rukmini Devi C<>lony, AOC Centre, West Maredpally, Secunderabad - 500 026, Telangana ...pETt,oNER The lncome Tax officer, Ward 10( 1), H!/derabad, Room No 515, 5th Floor' lT Towers, AC Guards, lvlasab Tank Hyderrabad - 5O0 004, Telangana- The Princioal Commissioner of lncorie Tax - 6, Hyderabad, Room No. 611, 6th Floor, iT Towers, AC Guards, trilasar Tank, Hyderabad - 500 004' Telangana' ...RESP.NDENTS Petition under Article 226 of the Corrstitution of lndia praying that in the circumstances stated in the affidavit filed therewith, the High Court may be pleased to issue a Writ of l ,4andamus or zrny other appropriate Writ, Order or Direction. declaring a. the order dated 29 04.2022, passr:d u/s 148A(d) of the Act, vide DIN and Notice No ITBFJAST/F/I48A120211-2311042898954( 1 ), bv the 1st Respondent, for the Assessment Year 2018 '19 and b. the notice daled 29.04.2022, issued by the 1st Respondent, u/s 148 of the lncome Tax Act, 1961, vide DIN and Notice ITBA/AST 151148112022- 23l 1 042898993( 1 ), for the Assessment Yeat 2018 -19 as arbitrary, illegal, bad in law, without iurisdiction, void-ab-initio, violative of the principles of natural justice apart from being violative of Articles ta, 19(1)(g) and 265 of the constitution of 3 lndia and Sec. 148A of the lncome Tax Act, 1961, and consequently set aside the same in the interests of justice lA NO: 1 OF 2022 Petition under Section 151 CPC 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 recovery, pursuant to the notice dated 29.04.2022, issued by the 1st Respondent, u/s 148 of the lncome Tax Act, 19b 1, vide DIN & Notice ITBA/AST/S/14 81t2022- 23t1}428g}gg3( 1 ), for the Assessment Year 2018 19, pending disposal of the above Writ Petition lA NO: 2 OF 2022 Between: 1. The lncomeTax Officer, Ward 10(1), Hyderabad, Room No.515, Sth Floor, lT Towers, AC Guards, Ir,4asab Tank, Hyderabad - 500 004, Telangana. 2. The Principai Commissioner of lncome Tax - 6, Hyderabad, Room No. 61'l , 6th Floor, lT Towers, AC Guards, Masab Tank, Hyderabad - 500 004, Telangana ... p ETraoN ERS/RE s poN D EN Ts AND Mr. Subba Rao Ponnada, S/o Late Mr. P. Satyanarayana, Aged 64 years, Occ. Business, Rlo 2251A, Rukmini Devi Colony, AOC Centre, West Maredpally, secunderabad - 500 026' Telangana ...RES'.NDENT/'ET'r.NER Petition under Section '151 CPC praying that rn the circumstances stated in the affidavit liled in support of the petition, the High Court may be pleased to vacate the orders dated.061O712022 in l.A.No.1 of 2022 in W.P.No.28214 of 2022, lhe interest of justice Counsel for the Petitioner: SRI A. V. KRISHNA KAUNDINYA, SENIOR COUNSEL FOR SRI A. V. A. SIVA KARTIKEYA Gounsel for Respondents: SRI J. V. PRASAD SENIOR SC FOR INCOME TAX WP NO: 28271OF 2022 Between: Mr. Subba Rao Ponnada, S/o Late Mr. P.Satyanarayana, Aged 64 Business, Rlo 2251A, Rukmini Devi Colony, AOC Centre, West Secunderabad - 500 026, Telangana. years, Occ. Maredpally, AND ...PEIITIONER l 1. The lncome Tax Officer, Ward 10(1), Hyderabad, Room No.. 5.i5, 5th Floor, lT Towers, AC Guards, li,4asab Tank. H/derabad - 500 004, Telangana. 2. ThePrincipal Commissioner of lncorne Tax 6, Hyderabad, Roorn-No. 611, 6th Floor, lT Towers, AC Guards, Masab Tank, Hyderabad - 500 004, Telangana 3. The Principal Chief Commissioner of In,tome Tax, Andhra pradesh and Telangara, Hyderabad. Room No. 92Z,9th Floor, 161 Block, lT Towers, 10_2_ 3, A.C. Guards, Hyderabad - 500 004, l'etangana. ...RES'oNDENTS Petition under Article 226 of the Cor stitution of lnd ja praying that in the circumstances stated in the affidavit filed therewlth, the High Court may be pleased to issue a Writ of lr,4andamus or any other appropriate Writ, Order or Direction, declaring a. the ordelJaled 2910412022, passerd u/s 148A(d) of the Act, vide DtN and Notice No ITBA/AST/F/148A12022-2311042901615( I ), by the 1st Respondent, for the Assessment Year 20'1 5 , .l 6, and b. the notice dated 2910412022, issuerl by the 1st Respondent, u/s 148 of the lncome Tax Act, 196i, vrde DtN and Notice. ITBA/A STtsli 4B-1t2O22_ 2311042902118(1), for the Assessment year 20.15 - 16, as arbitrary, illegal, bad in law, without jurisdiction, void-ab-intio, violative oF the principles of natural justice apart f rom being violative of Articles 14, 19( 1 Xg) and 265 of the Constitution of lndra and Sec. 1 4gA of the lncome Tax Act, 1961, and consequently set aside the sarne in the interests of justice lA NO: 1 OF 2022 Petrtion under Section 151 cPC praying that in the circumstances staled in the affidavit Iiled in support of the petition, the High court may be pleased to stay all further proceedings, including any recovery, pursuant to the notice dated 2910412022, issued by the 1st Respondent, u/s 148 of the Income Tax Act, 1961, vide DIN & Notice. tTBA/AST/S/148 1t2022-23t104290211S(1), for the Assessment Yeat 2015 - 16, pending disposal of the above Writ petition; lA NO: 2 OF 2022: Between: 1 2 The lncome Tax Officer, Ward 10(1), Hyd,:rabad, Room No.. 515, 5th Floor, lT To_wers, AC Guards, Masab_Tahk, Hld,:rabad - 5OO 004, Telangana. - ' ThePrincip_al Commissioner of lncome Tax - 6, Hyderabad, Room-No. 61 1, 6th Floor, lT Towers, AC Guards, l ,4asab -rank, Hyderabad - 5OO 004, Telangana. ,) 3. The Princrpal Chiel Commissroner of lncome-T2x' p'lrlhra Pradesh and rdr.n.!2n2 r-r,.i\"raoao.\"Hoi\"#i'ro sz2,-dtn Floor' tol Block' lT Towers' 10-2- :, i.cltrrioi, Hyderabad - 500 004''\"'\"nn'n':..rar,,oNERs/REspoNDENrs AND glJ,:\"::::S,x\"L\",lff kf,\"*i:Y'c5\"'\"'JIffi 3'slit'^nff \":1il:?:l'?ff : Secundeiaoad - 500 026' Telangana .RESpoNoENT/PETlrloNER PetitionunderSectlonl5lCPCprayingthatinthecircumstancesstated intheaffidavitfiledinsupportofthepetition,theHighCourtmaybepleasedto vacate the orders dated O6IOT t2022 in l A No 1 ot 2022 in W P'No 28271 of 2022, lhe interest of justice counser for the Petition\"' :El-tX S,l\"-[tt KAUNDTNYA' ion snr A' v' A SIvA KARTIKEYA Counsel for Respondents: SRI J' V PRASAD -- - I SENIOR SC FOR INCOME TAX WP NO: 32075 oF 2022 Between: AND 1 2 3 Karumanchi Savithn D/o Kakarla Chinnaramchandraiah Aoed about 6l [i*u s;:, Ltirrur, ttil',*''g,x- [ol \" z. +o' s u'\" p' - u ili,:\"..1'; [*:ls,tiirr[:i,[T'ii]i1J{,i;lr\"\"rT\"?f8,flIffll;:;;\";\"-\"\" n.C. dJrtOt, Hvderabad 9903%-aU, Ganesh Tempte Main Road, lncome Tax Officer' Ward 1, b Kothagudem 507101 ...RESpoNoENTs Petition under Article 226 of the Constitution of lndia praying that in the circumstances stated in the affidavit filed therewith' the High Court may be pleased to issue a Writ, Order or Direction more particularly one in the nature of writ of Mandamus decraring the action of 3rd Respondent in passing the order under clause (d) of section 148A of the lncome Tax Act' 1961 daled 0710412022 in File No. ITBtuAST/F/148 N2O22' 23t1O42645452( 1) ( lmpugned Order ) duly assessing that Petitioner s case is a fit case for issuance of notice under section 148 of the Act for Assessment Year 2015-2016 and the consequent notice under Section 148 of the lncome Tax Act dated 1 5/04/2022 without following due procedure as contemplated under the ptovisions of the lncome Tax Act' 196'1 as being void, illegal, arbitrary, without authority of law, violative of Article 14 of the Constitution of lndia and violatrve of principles; of natural lustice and also violative oI provisions of lncome Tax Act, 1 961 lA NO: 1 OF 2022 Petition under Section 151 CPC prayin3 that in the circumstances stated in the affidavit filed in support of the petition, th() High Court may be pleased to stay all further proceedings including collecl on of tax pursuanl to the impugned order under clause ( d) of section .148A of the lncorre Tax Act, '1961 daled 0710412022 in File No.ITBA/ASTlFl14BAl2022-23110426 45452(1) passed by the 3rd Respondent and the consequent notice under Section .14{} of the Income Tax Act vide his file S.No. 128/148/BXPPK2642PI|TO/W-1 /KTDfvl dated 15.04 2022, in the interest of justice lA NO: 2 OF 2022: Between: 1. Union of lndia, Represented by its Secr€,tary, Department of Revenue, tvlinistry of Finance, North Block, New D,-'lhi ' 110001 2. Principal Chief Commissroner of Income Tax, 1OTH Floor D Block lT Towers, A.C. Guards, Hyderabad 500004 3. lncome Tax Ofl'icer, Ward 1, 6-12-38, G:rnesh Temple l ilain Road, Kothagudem 507101 ...pETrroN ERS/RES'.NDENTS Karumanchi Savithri, D/o Kakarla Chinnaramchandraiah Aged about. 61 years, Occ. Housewife, Resident of l-l No 7-40, Sarapaka, Main Road, Bhurgampad' KHAMMATM 5ol 120' TELr GANA -..REspoNDENripErrloNER Petition under Section 151 CPC prayirg that in the circumstances stated rn the affidavit filed in support of the petition, the High Court may be pleased to vacate the orders dated.1 1lOBl2O22 in W.P.lrlo. 3207 5 ol 2022 in th|e rnterest of justice Counsel for the Petitioner: SRI K. VIJAY KUMAR Counsel for Respondent No. 1: SRI GADI PIIAVEEN KUMAR, DEPUTY SOLICITOR GENERAL OF INDIA Counsel for Respondent Nos. 2 & 3: SRI J. /. PRASAD, SENI()R SC FOR INCOME TAX AND WP NO: 32090 OF 2022 1 Between: Santosh lnfra Power Private Limited, 8'1-22211, K.S.P. ROAD, PALVANCHA - 507115 Bhadradri Kothagudem District Rep by its Managing Director It/.Govardhan Reddy S/o lvl.Pitchi Reddy ...pE,,oNER AND '1. Union of india, Represented by its Secretary, Department of Revenue, IVinisky of Finance, North Block, New Delhi - 110001 2. Principal Chief Commissroner of lncome Tax, 1OTH Floor D Block lT Towers, . A.C. Guards, Hyderabad 500004 3. Assistant Commissioner of lncome Tax, Circle 13(1), Aykar Bhavan, Opp. LB Stadium, Basheerbagh, HyderabadTelangana500004 ...REspoNDENTS Petition under Arlicle 226 of the Constitution of lndia praying that in the circumstances stated in the affidavit filed therewith, the High Court may be pleased to issue a Writ, Order or Direction more parlicularly one in the nature of Writ ol Mandamus declaring the action of 3rd Respondent in passing the Order under Clause (d) of Sectron 148A of the lncome Tax Act, 196'1 daled 28.04.2022 in File No. No ITBtuASTi F/ 148N2022-2311042885299(1)'(lmpugned Order) duly assessing that Petitioners case is a fit case for issuance of notice under Section 148 of the Act for Assessment Year 2018-2019 and the consequent notice under Section 148 of the lncome Tax Act vide his file No. ITBA,/AST|F|148-112O22' 2311042885459( 1 ) dated 28.04.2022 (time barred), without following due procedure as contemplated under the provisions of the Income Tax Act, 1961 as being void, illegal, arbitrary, without authority of law, violative of Article 14 of the Constitution of India and violative of principles of natural justice and also violative of provisions of lncome Tax Act, 1961 lA NO: 1 OF 2022 Petition under Section 151 CPC 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, collection of tax pursuant to the impugned order under Clause (d) of Section 148A of the lncome Tax Act, 1961 dated 28 04.2022 in File No. No.ITBA/AST/F/ 148N2022-2311042885299(1) passed by the 3rd Respondent and the consequent notice under Section 148 of the lncome Tax Act vide his file No. ITBA/AST/F 1148 1t2022-2311O42885459(1) dated 28.04.2022' in the interest of justice lA NO: 2 OF 2022: Between: AND 1 Union of lndia, Represented by its Secretary, Department of Revenue, It4inislry of Finance, North Block, New Delhi ' 110001 2. Principal Chief Commissioner of Income fax, 1OTH Floor D Block lT Towers, A.C. Guards, Hyderabad 500004 3. Assistant Commissioner of lncome Tax, Oircle 13(1), Aykar Bhavan. Opp- LB Stadium, Basheerbash, Hyderabad Telarrgana ???93r1r,on.^./RESpoNDENrs Quest Educational Society, H.No 4-2-173, Police Colony, Khammam 5O7 OO2, Telangana, lndia Represented by its Secretary and Correspondent P. Ravi Maruth S/o P.V.Subba Rao, aqed about 6'l years, R/o nnr.-rr...raa,r,o*r* Santosh lnfra Power Private Limrted, 8-1-22211 K.S.P. ROAD, PALVANCHA - 5071 15 Bhadradri Kothagudem Drstri(1 Rep by rts Managing Director M Govardhan Reddy S/o tu.Pitchi Reddy ...RES'.NDENT/'ET'a.NER Petition under Section 151 CPC prayinE that in the circumstances stated in the affidavit filed in support of tlre petition, the High Court may be pleased to vacate the orders dated 11lOBl2O22 in W.P Nlo 32090 of 2022 in lhe interest of justice Counsel for the Petitioner: SRI K. VIJAY KUMAR Counsel for Respondent No. 1: SRI GADI PRI VEEN KUMAR, DEPUTY SOLICITOR GENERAL OF INDIA Counsel for Respondent Nos.2 & 3: SRI J. V. PRASAD, SENIOR SC FOR INCOME TAX WPTITION NO: 32688 OF 2022 Between: AND 1 2 3 Union of lndia, Represented by its Secreterry, Department of Revenue, Ministry of Finance, North Block, New Deliri - 1 1 0001 Principal Chief Commissioner of lncome Tax, 1OTh Floor D Block lT Towers, A.C. Guards, Hyderabad 500004 Assistant Commissioner of lncome Tax, Exemption Circlel ('l ) HYD, Aykar Bhavan, Opp LB Stadium Basheerbagh, Flyderabad Telangana 50003Xo=*r, Petition under p.rlicle 226 of the Const.tution of lndia praying that in the circumstances staled rn the affidavit filed therewith, the High Court may be pleased to rssue a Writ, Order or Direction more particularly one in the nature of Wrrt of Mandamus declaring the action of 3rd Respondent in passing the Order under clause (d) of section .148A of the Income Tax Act, '1961 daled 29.06.2022 in 9 File No.No.lTBA|COM|Fl1712022- 23/1043665214(1) (lmpugned Order) duly assessing that Petitioners case is a fit case for issuance of notice under section '148 of the Act for Assessment Year 2017-2018 and the consequent notice under Section 148 of the lncome Tax Act vide his file No. dated 30.06.2022 without following due procedure as contemplated under the provisions of the lncome Tax Act, 1961 as being void, illegal, arbitrary, without authority of law, violative of Article 14 of the Constitution of lndia and violative of principles of natural justice and also violative of provisions of lncome Tax Act, '1961 lA NO: 1 OF 2022 Petition under Section 151 CPC praying that in the circumstances stated in the affidavit [iled in support of the petition, the High Court may be pleased to stay all further proceedings includrng collection o[ tax pursuant to the impugned order under clause (d) of section 148A of the lncome Tax Act, 1961 daled 29.06.2022 in File No. No ITBtuCOI//F 11712022-2311043665214(1) passed by the 3rd Respondent and the consequent notice under Section '148 of the lncome Tax Act vide his file No. dated 30 06.2022. in the interest of justice Counsel for the Petitioner: SRI K. VIJAY KUMAR Counsel for Respondent No. 1: SRI GADI PRAVEEN KUMAR, DEPUTY SOLICITOR GENERAL OF INDIA Counsel for Respondent Nos. 2 & 3: SRI J. V. PRASAD, SENIOR SC FOR INCOME TAX WP NO: 33050 OF 2022 Between: AND 1 2 Ramrakhyani Ashok Ramrakhyani Ladharam (HUF), R/o 5-7-170, Khaleelwadi, Nizamabad - 500 003, Telangana. Represented by its Karta, Mr. Vineet Ramrakhyani, S/o Late Mr. Ashok Ramrakhyani ...pE,,oNER The lncome Tax Officer, Ward 1, Nizamabad, lncome Tax Office, 6-2-156/3, Subash Nagar, Nizamabad - 503 002, Telangana. The Principal Commissioner of lncome Tax - 2, Hyderabad, Signature Towers, Sy. No.6(P) of Kondapur, Sy. No..37(P) of Kothaguda, Opposite Botanical Gardens, Serilingampally lvlandal, Ranga Reddy District, Hyderabad - 500 084, Telangana. The Central Board of Direct Taxes, Represented by its Chairman, Department of Revenue, Ministry of Finance, Government of lndia, Secretariat Buildings, New Delhi - 1 10 001 . 3 lr) 4. The Union of Indra, Represented by its Secretary to the Government, Department of Revenue. [,4rnistry o[ Finarrce, New Delhi - ,, O 9lrarro\"o.\"r. Petition under Article 226 of the Constrtution of lndia praying that in the circumstances stated in the afiidavit filed therewith, the High Court may be pleased to issue a Writ of Mandamus or ar y other appropriate Writ, Order or Direction, dec aring. a. the order daled 21 .07.2022, passed 5y the 1st Respondent, u/s '148A(d) of the lncome Tax Act, '1961, vide DIN anc Notice No lf BAlCOl tllF 11712022- 2311043976401(1 ), for the Assessment Year 2017 ' 18, and the consequential notrce u/s 148 oF the lncome Tax Act, 'l 961 , (lated 22 07 .2022, issued by the 1st Respondent, for the Assessment Year 2017 - 18, as arbitrary, illegal, bad in law, without lurisdiction, void-ab-initio, violative of t1e principles of natural JUStice apart from being violative of Articles 1a, 19(1Xg) and 265 of the Constitution of India and Sec. 148A of the lncome Tax Act, 1961 , and ,lonsequently set aside the same in the interests of lustice, and b. the lnstruction No.1i2022, dated 11.01t.2022, issued by the Central Board of Direct Taxes, New Delhi, the 3rd Respondertt herein, as arbitrary, illegal, bad in law, without jurisdiction, and ultra vires the pro'risions of the lncome Tax Act, 1961 and violative of the order of the Honble Suprerne Court, dated 04.05.2022, in Civil Appeal No. 3005 of 2022 and batch, in the ca:;e of Union of lndia and Others Vs Ashish Agarwal (and other cases), reported in (2022 444 ITR 1 (SC) lA NO: 1 OF 2022 Petitron under Section 151 CPC praying that in the circumstances stated in the affidavit filed in support of the petition, the High Court may be pleased to the notice dated 22.O1 .2022, issued by the 1 st Respondent, u/s 148 of the lncome Tax Act, 1961 , for the Assessment Year 2017 - 18, pending disposal of the above Writ Petition lA NO: 1 OF 2023: Between: 1. The lncome Tax Officer, Ward 1, Nizamat,ad, lncome Tax Office, 6-2'15613, Subash Nagar, Nizamabad - 503 002, Tel,angana- 2. The Principal Commissioner of lncome Tax - 2, Hyderabad, Signature Towers, Sy. No.6(P) of Kondapur, Sy. No..37(P) of Kothaguda, Opposite Botanical Gardens, Serilingampally Mand:rl, Ranga Reddy District, Hyderabad - 500 084, Telangana. II 3 4 The Central Board of Direct Taxes, Represenled by its Chairrnan, Department of Revenue, Ministry of Finance, Government of lndia, Secretariat Buildings, New Delhi - 1 10 001 . The Union of lndia, Represented by its Secretary to the Government, Department of Revenue, rr.4inistry of t'\"rL:\"\"1#r:3n?R'lh.llo\"fl3l\", No.1 ro 4 Ramrakhvani Ashok Ramrakhyani Ladharam (HUF), R/o 5-7-17O' Khaleetw6oi, Nizamabad - 500 003, Telangana. Represented by its Karta, Mr. Vineet Ramrakhyani, S/o Late t ,4r. Ashok *r.rr*nrLH=\"\"oNDENT/pE,,oNER AND Petition under Section 151 CPC praying that in the circumstances stated in the affidavit filed in support of the petitron, the High Court may be pleased to vacate the interim order daled 2210812022 in lA No.'112022 in wP No.33050/2022 in the interest of justice Counsel for the Petitioner: SRI A. V. KRISHNA KAUNDINYA' SENIOR COUNSEL FOR SRI A. V. A. SIVA KARTIKEYA Counsel for Respondents: SRI J- V. PRASAD SENIOR SC FOR INCOME TAX WP NO: 33402 OF 2022 Between: Niranian Lal Aqarwal, S/o. Shri Ramswaroop Agarwal, Age 64yrs, Occupation Ausiriess Fla\"t No. 710,Varuna 8lock, NavadweepaApts, lvly Home, Serilingampally, Madhapur, Hyderabad - 500046. ...PEIIoNER AND 1. The lncome Tax Officer, Ward 9(1), I T Tower, AC Guards, Hyderabad - 500004. z. ineFrincipat Chief Commissioner, of lncome Tax AP a TS, 1oth Floor, C- Block, LT.'Towers, 10-2-3, A C Guards, Hyd erabad-500000 ...*=\"roroa*ra PetitionunderArlicle226oftheConstitutionoflndiaprayingthatinthe circumslances stated in the affidavlt filed therewith, the High Court may be pleased to issue a writ, order or direction, more particularly one in the nature of WritofMandamus,declaringtheimpugnedorderu/s148A(d)oftheActpassedby the 1st respondent vide Document ldentification No.(DlN) fiBNCOMIF 11712022' 23t104417 5036(1) dt.27toTt2o22, without fol|owing the due procedure of Law, as void, illegal and contrary to the provisions o[ lncome-tax Act and ultra vires the Constitution of lndia l lA NO: 1 OF 2022 Petitron under Section 151 CPC prayinrl that in the carcumstances stated in the affidavrt lrled in support of the petttion. th€ Htgh Cour[ may be pleased to stay all further proceedings pursuant to the impugned order u/s 148A(d) of the Act passed by the 1St respondent vtde l)ocument ldentification No (DlN) ITBA/ COM/F/1 7I2022- 23I1044175036( 1 ) dt. 27IO712022 lA NO: 2 OF 2022: Between 1 The lncome Tax O{frcer, Ward 9( 1 ), I T T,:wer, AC Guards, Hyderabad - 500004 2 The Pnncipal Chief Commrssioner, ot lnc:me Tax AP a TS, 1Oth Floor, C- Block lr Towers, 10-2-3, A C Guards, llyd\",rbug;5r9Pg11Rs/REspoNDENrs AND Niranjan Lal Agarwal, S/o. Shri Ramswaroop Agarwal, Age 64yrs, Occupatlon Busrness. Flat No 710,Varuna Blo(rk, NavadweepaApts, [,4y Home, serirrncram palry, [,4adhapur, Hyderabad - 500046. ...RESpoND ENT/pETrroNER Petition under Section 151 CPC praying that in the circumstances stated in the aftidavit filed in support of the petition, the High Court may be pleased to vacate the rnterim order daled 2510812022 in l.A.No. 1 of 2022 in W.P.No. 33402 of 2022 in the interest of justice Counsel for the Petitioner: SRI DUNDU MANIIOHAN Counsel for Respondents: SRI J. V. PRASAD SENIOR SC FOR INCOME TAX WP NO: 33478 OF 2022 Between: Sandhya Garg, W/o Shri Ashish A1larwal, Age 40 yrs, Homemaker, Flat No. 710,Varuna BIc)ck, NavadweepaApts, Seritingampally, Madhapur, Hyderabad - l)00046. Occupation N,4y Home, ...PETITIONER AND '1 . The lncome Tax Officer, Ward 9(1), I T Tc,wer, AC Guards, Hyderabad - 500004 2. The Principal Chief Commissioner of lncome Tax AP and TS, 1Oth Floor, C- Block, l.T. Towers, 10-2-3, A.C. Guards, l-lyderabad-S00000. ...*arro*oa*r, ll Petition under Article 226 of the Conslitution of lndia praying that in the circumstances stated in the affidavit filed therewith, the High Court may be pleased to issue a writ, order or direction, more particularly one in the nature of Writ of Mandamus, declaring the impugned order u/s 148A(d) of the Act passed by the 1st respondent vide Document ldentification No.(DlN) ITBA/COM/ F11712022- 2311044175919 (1) dl. 27.07.2022, without following the due procedure of Law, as void, illegal and contrary to the provisions of Income-tax Act and ultra vires the Constitution of India lA NO: '1 OF 2022 Petition under Section 151 CPC 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 pursuant to the impugned order u/s '148A(d) of the Act passed by the 1't respondent vide Document ldentification No.(DlN) TBNCOMIFI1712022-231104417 5919 (1) dt. 27 07.2022. lA NO: 2 OF 2022: Between: 1. The lncome Tax Officer, Ward 9(1), I T Tower, AC Guards, Hyderabad - 500004. 2. The Principal Chief Commissioner of lncome Tax AP and TS, 1Oth Floor, C- Block, l.T. rowers, 10-2-3, A C Guards, Hyderao3.B;t?9311*r,*EspoNDENrs AND Sandhya Garg, W/o Shri Ashish Agarwal, Age 40 yrs, Occupation Homemaker, Flat No. 710,Varuna Block, NavadweepaApts, My Home, seritingampally' Madhapur' Hyderabad-500046 ...RESpoNDENr/pErroNER Petition under Section '151 CPC praying that in the circumstances stated in the affidavit filed in support of the petition, the High Court may be pleased to vacate the interim order dated 25lOBl2O22 in l.A.No- 1 of 2022 in W.P.No. 33478 of 2022 in the interest of justice Counsel for the Petitioner: SRI DUNDU MANMOHAN Counsel for Respondents: SRI J. V. PRASAD, SENIOR SC FOR INCOME TAX WP NO: 34100 OF 2022 Between ll AND 1 2 3 N,4r. Naresh Kunrar Shekar Tulasi Das, S/o lr,4r. Tulasi Das, Aged 75 years. Occ. Busrness, R/o 5'9-98, Flat No. 1tt7, Shakti Sai Apartments, Nampally. Hyderab:rd - 500 001, Telangana. ...pErr.oNER The Inconre Tax Officer, Ward 5(1), Hyderabad, lT Towers, AC Guards, Ir,4asab Tank, Hyderabad - 500 004, Telangana. The Princrpal Commissioner of lncome I'ax - 4, Hyderabad. 1T Towers, AC Guards, lt4asab Tank, Hyderabad - 500 004, Telangana. The Prncrpal Chref Commissioner of Income Tax, Andhra Fradesh and Telangana, Hyoerabad, Room No.. 922, gth Floor, B Block, lT Towers, 10-2- 3,A.C. Guards, Hyderabad - 500 004, Telangana. ...RESpoNDENrs Petition under Arltcle 226 oF the Con{;titutron of lndia praying that in the circumstances stated in the affidavit filed :herewith, the High Court may be pleased to ssue a Wr t of lt,4andamus or any other appropriate Writ, Order or Direction, declarrng. a.the order daled 29.04.2022 (served ctn 24.05.2022), passed u/s 14BA(d) of the Act. vide DIN and Notice No ITBtuAST/F 1148412022-2311042911231(1), by the 1st Respondent, fOr the Assessment Year 2O15 - 16 and b.the notice rlaled 29.04.2022 (served on 24.05.2022), issued by the 1st Respondent, u/s 148 of the Income Tax Act, 1961, vide DIN and Notice. ITBA/AST/S/148 112022-231104?9117 34(11, for the Assessment Year 2015 - 16 as arbitrary, illegal, bad in law, without jrrisdictton, void-ab-initio, violatrve of the principles of natural justice apart from be ng violative of Articles 1 a, 19(1 )(g) and 265 of the Constrtution of lndia and Sec. 148A of the lncome Tax Act, 1961, and consequenLly set aside the same in the int3rests of justice lA NO: 1 OF 2022 Petition under Section 151 CPC praying that in the circumstances stated in the affidavit [iled in support of the petition, the High Court may be pleased to stay all further proceedings. including any recov,-1ry, pursuant to the notice dated 29.04,2022 (served on 24.05.2022), issued by the 1st Respondent, u/s 148 of the lnconre Tax Act, 1961 , vide DIN and Notice. ITBfuAST/S/148 _112022- 2311042911734(1), for the Assessment Year :2015 - 16, pending disposal of the above Writ Petition; Counsel for the Petitioner: SRI A. V. KRISHN/ KAUNDINYA, SENIOR COUNSEI- FOR SRI A. V. A. S,IVA KARTIKEYA l5 Counsel for Respondents: SRI J. V. PRASAD SENIOR SC FOR INCOME TAX WPTITION NO: 34101 OF 2022 Between: AND 1 2 3 4 Satasaar lron and Steels Private Limited, Office al 21-7-816 to 819, Flat No 101, Satya Sarovar, High Court Road, Ghansi Bazar, Hyderabad -500002. PAN AA[UCS5534N Rep. by its Whole Time Director lt4r. Vinod Kumar Agarwal, S/o. Jagdish Prashad, DIN 02235962. ...pE,,oNER The Principal Chief Commissioner, of lncome Tax, AP and TS, Aayakar Towers, Ivlasab Tank, Hyderabad The Principal Commissioner of lncome Tax-1, Hyderabad, Signature Towers, Kondapur, Kothaguda, Hyderabad-500084 The Additional Jolnt Commissioner of lncome Tax, Range -3, Signature Towers, Kondapur, Kothaguda, Hyderabad-500084 The lncome Tax Officer, Ward -3 (1), Signature Towers, Sy.No.6(P) of Kondapur, Sy.No.37(P) Kothaguda, Opp. Botanical Gardens, Serilingampally (l/), R.R. District, l-lyderabad -500084. ...REspoNDENrs Petition under Arlicle 226 of the Constitution of lndia praying that in the circumstances stated in the affidavit filed therewith, the High Court may be pleased to issue a writ, order or direction, more particularly one in the nature of Writ of tr,4andamus declaring the impugned order dated 2810712022 u/s 148A(d) of the lncome Tax Act under DIN and Order No ITBA/COM lFl17l2O22- 2311044225662( 1) approved by the '1st respondent and issued by the 4th respondent as illegal, arbitrary and void ab initio as it is without lurrsdiction and consequently to quash the same along with the notice dated 31 .O7.2022 u/s 148 of the Acl under DIN and Document No ITBA./AST/S/9112022-2311044376284(1) and stay all the consequential proceedings lA NO: 1 OF 2022 Petition under Section 1 51 CPC praying that in the circumstances slated in the affidavit filed rn support of the petition, the High Court may be pleased to stay all further proceedings of the impugned order dated 2810712022 u/s 148A(d) of the lncome Tax Act under DIN and Order No TBNCOM|Fl1712022- 23t1044225662(1) and notice u/s 148 of the lncome Tax Act under DIN and Document No ITBtuAST/S 19112022-2311044376284(1) daled 31 .07 2022 approved I(, bythe'lstrespondentandrssuedbythe4threspondentfortheA'Y'2015-16 along with consequent al proceed ngs lA NO: 2 OF 2022 Between: 1. The Princrpal Chref Comnlrssioner, of lncome Tax, AP and TS, Aayakar Towers. Ivlasab Tank, HYderabad Z ine Fnnc'prl Conrmissioner of lncome Tax-1, Hyderabad, Signature Towers' Kondapur, Kothaguda, H yderabad-50C 084 f ine Arioitional Joinl Comnrissioner of lncome Tax' Range -3, Signature Towers. Kondapur, Kothaguda, Hyderabad-500084 q rne inlome tal otticer. Ward -3 (t 1. s,ignature Towers, Sy'No- 6(P)of Kondapur. Sy No 37(P)Kothaguda. Opp. Botanical Gardens, Serilingampally (n/),R.RDistnct.l-lyderabad-500084 ...pETrroNERS/REspoNDENrs AND Salasaar lron and Steels Private Lirnited, Office at 21-7-816 to 819, Flat N\" lor, S\"tv\" Sarovar, Hrgh Court Road, Ghansi Bazar, Hyderabad -500002' pAr.r-nm,ldsss34N Rep- by its Whole Time Director Mr' Vinod Kumar Agaru/al,S/o Jagdish Prashad, D1N0i1235962. ...REspoNDENT/PEITIoNER Petition under section 151 cPC pray ng that in the circumstances stated ln the affidavit filed in support of the petitior, the High Court may be pleased to vacate the interinr order daled 30108t2022 irr wP No 3410'1 0f 2022 in the interest of justice Counsel for the Petitioner: SRI C. P' RAMI'SWAMI Counsel for Respondents: SRI J. V. PRASI D, SENIOR SC FOR INCOME TAX WP NO: 34340 OF 2022 Between: M/s Sri Krishna Agro Industries Nizamabad District, Telangana. S/o N4r. V Narayana 5y tJo.- 846, Gundaram Village - 503 003 Rdprr,sented by its Partner, Mr. V.Ramuloo, ...PETITIONER AND 1 2 The lncome Tax Officer, Ward 1. Nizarnabad, lncome Tax Office, 6-2-156/3' Subash Nagar. Nizamabad - 503 002. felangana The Princio-al Commissroner of lncome Tax - 2 Hyderabad. Signature Towers Sy No - 6(P) of Kondapur, Sy No.- 37(P) o!Kothaguda, Opposite Botanical Gardeos, Serrlrngampally Mlndal. Ranga Reddy District Hyderabad - 500 084, Telangana. l'7 3 4 The central Board of Direct Taxes, Represented by its chairman, Department ;i R;;;;;, rt/l;i\"1i/ o1 rinrni\"ldouein.nent or lnijia' secretariat Buildinss' New Delhi - 1 10 001 . ii.'ti\"ion of India, Represented by its Secretary to-the.Governmenl' D;;ili;i;i ilLli\"\"r!. Mi\"iti'v oi Finance' Ndw Derhi - ' 'o 93*'.rroro.rr. Petition under Article 226 of the Constitution of lndia praying that ir) the circumstances stated in the affidavit filed therewith' the High Court may be pleased to issue a writ of Mandamus or any other appropriate writ' order or Direction, declaring- a the order daled 30-o7.2022, passed by the ,1St Respondent, u/s 148A(d) of the lncome Tax Act, 1961, vide DIN and Notice No 'TBNCOI'AIF 11712022- 23t10443587 47 ('1 ), for the Assessment Year 2013 - 14 and the consequential notice uls 148 of the lncome Tax Act, 1961' dated 30 07'2022' issued by the 1st Respondent, for the Assessment Year 2O13 - 14' as arbitrary, illegal' bad in Iaw' without jurisdiction, vord-ab-initio, violative of the principles of natural justice apart f rom being violative of Articles 1 , 19(f )(g) and 265 of the Constitution of lndia and Sec. 148A of the lncome Tax Act, 1961' and consequently set aside the same in the interests of lustice and b. the lnstructio n No.- 112022, dated 11 05 2022' issued by the Central Board of Direct Taxes, New Delhi, the 3rd Respondent herein, as arbitrary' rllegal' bad in law, without jurisdiction, and ultra vires the provisions of the lncome Tax Act, 1 961 and violative o[ the order of the Honble Supreme Court' dated 04.05.2022. in Civil Appeal No - 3005 ot 2022 and batch' in the case of Union of tndia and others vs. Ashish Agarwal (and other cases), reported i^ (2022 444 rTR 1 (sc) lA NOt Petition under 10F 2022 Section '151 CPC praying that in the circumstances stated in theaffidavitfiledinsupportofthepetition,theHighcourtmaybepleasedtostay all further proceedings' including any recovery' pursuant to the notice dated 3OlO7t2O22, issued by the 1st Respondent' u/s '148 of the lncome Tax Act' 1961' for the Assessment Year 2013 - it pending disposal of the above writ Petition Counsel for the Petitioner: SRI A' V' KRISHNA KAUNDINYA' SENIOR COUNSEL FOR SRI A. V. A. SIVA KARTIKEYA IS Counsel for Respondents SRI J. V. PRAST,D SENIOR SC FOR INCOME TAX WP NO: 34598 OF 2022 Between: M/s. lt/YLAN LABORATORIES LlfVlTE:D, Plot No 564itu22, Road No. 92, Jubilee Hills, Hyderabad - 500 096 Telangana (Represented by its authorized representative Mr Santosh Kumar [,4an]hikanti) ...pETtTtoNER AND 1 THE CENTRAL BOARD OF DIRECT Tr XES, Ministry of Finance, North Block, New Delhl ' 110 001 2. THE ASSISTANT COwI/ISSIONER OF |NCOME TAX, Room No. 344, D Block, 3rd Floor, AC Guards. l ,,lasab Ta rk, Hyderabad - 500 004, Andhra Pradesh 3 THE DEPUTY CO[,4|VlSS|ONER OF lNr]ON,4E TAX, Room No 344, D Block, 3rd Froor, AC Guards Masab rank, Hy(rerabad - s00 004, o\"1.1[?SJBflB.J_r, Petition under Atlicle 226 o1' the Constitution of lndia praying that in the circumstances stateo in the affidavit filed therewith, the High Court may be pleased to issue a Writ order or drrection to lhe Respondents, and a. Ouash as far as the Petitroner is concerned, in so far as it is prejudicial to the Petitioner, by an appropnate wnt or order in the nature of Certiorari or otherwise, the impugned lnstruction No. 1t2(t22 dated 1 1.05.2022, issued by the First Respondent, enclosed as Exhrbrt P2, b. Quash as far as the Petitioner rs concerned by an appropriate writ or order in the nature of Certrorari or otherwise, the impugned order under section 1484(d) bearing No. ITBA/CO l l/F/1 712022-23/1044299081( I ) dated 29.07.2022 passed by the Second Respondent lor the A ' 2016-17, enclosed as Exhibit P6, c. Quash as far as the Petitroner is concerned by an appropriate writ or order in the nature of Certiorari or otherwise, the impugned notice under section '148, dated 29.07.2022, rssued by the Secord Respondent for the AY 2016-17, encloseci as Exhibit F7 lA NO: 1 OF 2022 Pelition under Section 151 CPC prayrrrg that rn the circumstances stated in the affidavit filed in suppo( of the petition. the High Court may be pleased to dispense with filing oF origina l/certified copir:s of lnstruction No. 1/2022 dated 11.05.2022 issued by the First Respondent l9 lA NO: 2 OF 2022 Petition under Section 151 CPC praying that in the circumstances state in the affidavit filed in support of the petition, the High Court may be pleased to pass an order of rnterim rnjunction, restraining the respondents, their offlcials, employees, subordinates, agents or any other persons acting or claiming to act under thenr, fronr taking any steps in any manner whatsoever in pursuance of the impugned order under section 148A(d), dated 29-07 -2022 passed and the impugned notrce under Section 148, daled 29-07 -2022 issued by the 2nd respondent pending disposal of the present Petrtion lA NO: 3 OF 2022 Petition under Section 15'1 CPC praying that in the circumstances stated in the affidavit [iled in support of the petition, the High Court may be pleased to stay during the pendency of the Writ Petition any actions by the respondents and also stay the operation of the impugned assessment assessment order passed under Sectron 148A (d), daled 29-Ol -2022 by the 2nd respondent for AY 2016-17 in Exhibit P6 and the impugned notice issued under section 148, dated 29-07- 2022 by the 2nd respondent for AY 2016-17 in Exhibit P7 lA NO: 1 OF 2023 Between The Central Board Of Direct Taxes, Ministry of Finance, North Block, New Delhi - 110 001 The Assistant Commissioner Of Income Tax, Room No. 344, D Block, 3rd Floor, AC Guards, Masab Tank, Hyderabad - 500 004, Andhra Pradesh The Deputy Commissioner Of lncome Tax, Room No 34!, D Block, 3rd Floor, AC G uird s', rv1 as ab ra n k, H ydera bad - .oo.:9+,+30^ll;J,{?38il* r.*r. ., ro . d 1 J AND M/s MYLAN LABORATORIES LIMITED, Plot No. 5641N22' Road No 92, Jubilee Hills, Hyderabad - 500 096 Telangana.(Represented by its authorized representative Mr' Santosh Kumar Manchikanl.l*arro*ra*rlwRrr pETrroNER Petition under Section 151 CPC praying that in the circumstances stated in the affidavit filed in support of the petition, the High Court may be pleased to vacate the orders dated 10110t2022 in wP No.3459A ot 2022 in the interest of justice Counsel for the Petitioner: SMT. SHRADDHA GUPTA AND 1 2 Counsel for Respondents: SRI J. V. PRASAD SENIOR SC FOR INCOME TAX WP NO:34604OF 2022 Between lV/s. IvIYLAN LABORATORIES LII ,'llTEI), Plot No 5641N22, Road No 92, Jubilee Hills, Hyderabad 500 096 Telangana (Represented by its authorized representative Mr. Santosh Kunrar N/anc rikanti) ...pETtfloNER THE CENTRAL BOARD OF DIRECT TA{ES, It4inistry of Finance,North Block, New Delhi - 110 00'1 THE ASSISTANT COI ,1MISS|ONER OF NCOIVIE TAX, Room No 344, D Block, 3rd Floor, AC Guards, lvlasab Tan(, Hyderabad - 500 004, Andhra Pradesh THE DEPUTY COI/IVISSIONER OF INCO| ,4E TAX, Room No. 344, D Block, 3rd Floor, AC Guards, lVlasab rank, Hydcrabad - 500 004, o\"lfI?5J3l,BtA,.. Petition under Atlicle 226 of the Constilution of India praying that in the circumstances stated in the affidavit filed trerewith, the High Court may be pleased to issue a Writ, order or direction to thr) Respondents, and a.Quash as far as the Petitioner is conc:rned, in so far as it is prejudicial to the Petitioner, by an appropriate writ or orCer in the nature of Certiorari or olherwise, the inrpugned lnstruction No. 1l2Ail.2 dated 11.05.2022, issued by the First Respondent, enclosed as Exhibit P2, b.Quash as far as the Petitioner is ccncerned by an appropriate writ or order in the nature of Certiorarr or otherwise, the impugned order under section 148A(d) bearing No ITBAJCOM/Fl 1712a22-231 1044368518(1) dated 31.07.2022 passed by the Second Respondent for the AY tlo13-14, enclosed as Exhibit P5, c.Quash as far as the Petitioner is concerned by an appropriate writ or order in the nature of Certiorari or otherwise, the rrnpugned notice under section 148 bearing No. ITBtuAST/M/148_112022-2311044368828(1), dated 31.07.2022, issued by the Second Respondent for the AY 2')13-14, enclosed as Exhibit F6, lA NO: 1 OF 2022 Petition under Section '151 CPC praying that in the circumstances stated in the affidavit filed in support of the petition, tlre High Court may be pleased to drspense with filing of original/certified copier; of lnstruction No. 'll2022 dated 11.05.2022 issued by the First Respondent 3 lt lA NO: 2 OF 2022 Petitron under Section 151 CPC praying that in the circumstances stated in the affidavit filed rn support oI tlre petition, the High Court may be pleased to stay during the pendency of the Writ Petitron any actions by the respondents and also stay the operation of the impugned assessment order passed under Section 148A (d), dated 31-Ol -2022 by the 2nd respondent for AY 2O13-14 in Exhibit P5 and the impugned notice issued under sectionl4B, dated 31-07-2022 by the 2nd respondent for AY 2013-14 in Exhibit P6 lA NO: 3 OF 2022 Petition under Section '151 CPC praying that in the circumstances stated in the affidavrt filed in support ol'the petition, the High Court may be pleased to stay during the pendency of the Writ Petition any actions by the respondents and also stay the operation of the impugned assessment order passed under Section 148A (d), dated 31-O7 -2022 by the 2nd respondent fot AY 2013-14 in Exhibit P5 and the impugned notice issued under section148, dated 31-Ol -2022 by the 2nd respondent fot AY 2013-14 in Exhibit P6 lA NO: I OF 2023: Between: 1. The Central Board Of Drrect Taxes, lvlinistry of Finance,North Block, New Delhi - 110 001 2. The Assistant Commissroner Of lncome Tax, Room No. 344, D Block, 3rd Floor, AC Guards, [ 4asab Tank, Hyderabad - 500 004, Andhra Pradesh 3. The Deputy Commissioner Of lncome Tax, Room No. 344, D Block, 3rd Floor, AC Guards, Ir,lasab Tank, Hyderabad - 500 004, Olgf,3r^i.O_\"rrAEspoNDENrs AND M/s. MYLAN LABORATORIES Ll[,4lTED, Plot No. 5641N22, Road No. 92, Jubilee Hills, Hyderabad 500 096 Telangana (Represented by its authorized representative l '4r' Santosh Kumar N4anchikanti) ...RES'.NDENT/pETrroNER Pdtition under Section 151 CPC praying that in the circumstances stated in the affidavit filed in support o[ the petrtion, the High Court may be pleased to vacate the orders dated.10l10l2022 in W.P.No.34604 of 2022, in the interest of justice Counsel for the Petitioner: SMT. SHRADDHA GUPTA Counsel for Respondents: SRI J. V. PRASAD SENIOR SC FOR INCOME TAX WP NO: 34661 OF 2022 Between: tr,l/s Mylan Laboratories Ltd., Plot No. a64lAl22. Road No Hyderabad - 500 096 Telangana (Represented b representative [/r. Santosh Kumar Mancrikanti) 92. Jubrlee Hills, y its authorized PETITIONER AND 1 2 THE CENTRAL BOARD OF DIRECT TAXES, tt4inistry of Frnance, No(h Block, New Delhi - 110 001 THE ASS|STANT COIVIVISSIONER OF NCOME TAX, Room No 344, D Block, 3rd Floor, AC Guards, Masab Tank, Hyderabad - 500 004, Andhra Pradesh THE DEPUTY COMN4ISSIONER OF INCON/E TAX. Room No 344, D Block, 3rd Floor, AC Guards, lvlasab Tank, Hydr:rabad - s00 004, o\"1n[?SJ3flB.J*r. 3 Petrtion under Arlicle 226 of the Constitution of lndia prayrng that rn the circumstances stated in the afficjavit filed therewith, the High Court nray be pleased to grant the following reliefs a) Quash as far as the petitioner is concerned by an appropriate Writ or Order in the nature of Certiorari or otherwise, the impugned lnstruction No 11222, dated 11-05-2022 issued by the 1st respondent, enclosed as Exhibrt P2 b) Quash as far as the petttioner is concerned lly an appropriate Writ or Order in the nature of Certiorari or otherwise the impugned order passed under Section 148A(d) bearing No. ITBL/COttzl/F 11712022-2311044368588(1 ) dated 31- 07 -2022 by the 2nd respondent for the AY 2013-16, enclosed as Exhibit P5. c) Quash as far as the petitioner is concerned by an appropriate Writ or Order in the nature of Certiorari or otherwise, the impugned notice issued under section'148 bearing No.lTBtuASf lM|148112022-2311044368845(1) Dated 31-07- 2022 by the 2nd respondent for the AY 2O15-16, Enclosed as Exhibit P7. lA NO: 1 OF 2022 Petition under Section 1 5'1 CPC praying that in the circumstances stated in the affidavit filed in support of the petition, the High Court may be pleased to dispense with filing of original/certif ied copies of lnstruction No. 112022 dated 11-05.2022 issued by the First Respondent lA NO: 2 OF 2022 Petition under Section 151 CPC prayinE that in the circumslances stated in the al'fidavit filed in support of the petition, the High Court may be pleased to pass l an order of interjm in.iunctron, restraining the respondents, therr officials, employees, subordinates, agents or any other persons iacting or claiming to act under them, from taking any steps in any manner whatsoever in pursuance of the impugned order under section l4BA(d), dated 31-O7 -2022 passed and the impugned notice under Section 148. dated 31-07-2022 issued by the 2nd respondent pending disposal of the present Petitron lA NO: 3 OF 2022 Petition under Section '151 CPC praying that in the circumstances stated in the affidavit filed in support of the petition, the High Court may be pleased to stay during the pendency of the Wril Petition any actions by the respondents and also stay the operation of the impugned assessment assessment order passed under Section 148A (d), dated 31-07-2022 by the 2nd respondent for AY 2015-16 in Exhibit P6 and the impugned notice issued under section 148, dated 31-O7-2022 by the 2nd respondent for AY 2015-16 in Exhjbit P7 !A NO: 1 OF 2023: Between: 1. THE CENTRAL BOARD OF DIRECT TAXES, Ministry of Finance, North Block, New Delhi - 110 001 2. THE ASSISTANT COTVI ,'IISSIONER OF INCOI 4E TAX, Room No. 344, D Block, 3rd Floor, AC Guards, Masab Tank, Hyderabad - 500 004, Andhra Pradesh 3. THE DEPUTY COMMISSIONER OF INCOM TAX, Room No. 344, D Block, 3rd Floor. AC Guards, rirasab rank, Hyderabad :33\"ri|3^nH?#5JBl,BrJ,r, AND M/s Mylan Laboratories Ltd., Plot No.564itu22. Road No.92, Jubilee Hills, Hyderabad - 500 096 Telangana (Represented by its authorized representativeMr' santosh KumarManchikanti) ...REspoNDENT/pETraoNER Petition under Section 151 CPC praying that in the circumstances stated in the affidavit filed in supporl of the petition, the High Court may be pleased to vacate the orders dated.10l10l2022 in w.P.No.34661 0f 2022, in the interest of justice Counsel for the Petitioner: SMT. SHRADDHA GUPTA Counsel for Respondents: SRI J. V. PRASAD SENIOR SC FOR INCOME TAX .1 l WP NO: 34698OF 2022 Between Dodla Darry Limited, 8-2-2931821A, Flot No. 270Q, 10C. Jubilee Hyderabad 500084, Telangana Represented by lts l 4anage: Taxation Suman Guduru, S/o Ramaiah Guduru, H ills, . [/r- PETITIONER AND 1 2 3 Unron of Indra, Represented by Prl Secre tary, Departn'rent o[ Revenue lr,4inistry or Finance, Sastry bhavan New l)elhi. The Assrstant Commissioner of lncome lax, Circle 3(1), Signature Towers, Kondapur. Hyderabad. The Deputy Commissioner of lncome Tax Circle, 8(1), Signature Towers, Kondapur' Hyderabad ...RES',NDENTS Petition under Article 226 of the Constitution of India praying that in the circumstances stated in the affidavit filed therewith, the High Court nray be pleased to issue a Writ, Order or direction mo'e particularly one rn the nature of a Writ of Mandanrus, declaring the impugned order under section 14BA(d) tn DIN and Order No.. ITBA/CO [/ lF l1712022-2311044369296( 1 ) daled 31i0712022 passed by the 2nd respondent and notice under secticn 148 having Docunlent No. (DlN) ITBtuAST/M148 --112022-2311044376700(1) daled 3110712022 issued by the 3rd respondent as being barred by limitation, lacking lrrisdiction. unlawlul and arbitrary and set-asrde the same lA NO: 1 OF 2022 Petition under Section 151 CPC praying that in the circumstances stated in the affidavit filed in support of the petition, the High Court may be pieased to stay all further proceedings in pursuance of the nrttice issued by the 3rd respondent under section 148 having Document No. (DlN) lTtsA/AST/M148 112022-23/ 1 044376700( 1 ) dated 3 1/07/ 2022 pending disposal of the writ petition lA NO: 1 OF 2023'. Between: '1 . Union of lndia, Represented by Prl.Secrelary, Department of Revenue l ,4inistry of Finance, Sastry bhavan New [telhi. 2. The Assistant Commissioner of Income Trrx, Circle 8(1), Signature Towers, Kondapur, Hyderabad. 3. The Deputy Commissioner of lncome Tax Circle, 8(1), Signature Towers, Kondapur, Hyderabad. PETITIONERSiRESPONDENTS ti AND Petition under Section 151 CPC praying that rn the circumstances stated in the affidavit filed in support of the petition, the High Court may be pleased to vacate the orders dated.06logl2022 in W.P.No.34698 of 2022, in the interest of justice Counsel for the Petitioner: M/s. T PRADYOTH Counsel for Respondent No. 'l SMT. B KAVITHA YADAV SC FOR CENTRAL GOVERNMENT Counsel for Respondent Nos.2 & 3: SRI J. V. PRASAD, SENIOR SC FOR INCOME TAX WP NO: 34746 OF 2022 Between: Dodla Dairy Limited, 8-2-2931821A, Plol No. 270Q, 10C, Jubilee Hills, Hyderabad 500084, Telangana Represented by rts Manager Taxation, lt4r. Suman Guduru S/o Ramaiah Guduru' ...REspoNDENT/pETrroNER Dodla Dairy Limited, 8-2-2931821A, Plot No. 270Q, 10C, Jubilee Hills, Hyderabad 500084, Telangana Represented by its Manager Taxation, Mr. Suman Guduru. S/o. Ramarah Guduru ...pETt.oNER AND 1. 2. J. Union of lndia, Represenled by Secretary, Department of Revenue tvlinistry of Finance, New Delhi The Assistant Commissioner of lncome Tax Circle 8( 1), Signature Towers, Kondapur, Hyderabad. The deputy commissioner of lncome Tax, Circle B(1), Signature Towers, Kondapur' Hyderabad ...RES'.NDENT' Petition under Article 226 of the Constitution of lndia praying that in the circumstances stated in the affidavit filed therewith, the High Court may be pleased to issue a Writ, Order or direction more particularly one in the nature of a Writ of Mandamus, declaring the impugned order under section '148A(d) in DIN and Order No. ITBAJCOIT,1IF11712022-2311044369397(1 ) daled 2910712022 passed by the 2nd respondent and notice under section '148 having Document No. (DlN) ITBtuAST/M148 _112022-2311044376883(1 ) dated 301O712022 issued by the 3rd respondent as being barred by limitation, lacking jurisdiction, unlawful and arbitrary and set-aside the same lA NO: 1 OF 2022 l6 Petition under Section 15'l CPC praying that in the circumstances stated rn the affrdavit filed in support oF the petition, tht: High Court may be p eased to stay all further proceedings in pursuance of the notice issued by the 3rd respondent under section 148 having Document No. (DlN) ITBA/AST/M148- 112022 231 1 0443568830(1 ) d ated 30/07/2022 pending di;posal of the writ petitron lA NO: 'l OF 2023 Between: 1. Union of lndia, Represented by Secretar'/, Departmenl of Revenue lvlinistry of Finance, New Delhi 2. The Assistant Commissioner of Income l-ax Circle 8(1), Signature Towers' Kondapur. Hyderabad. 3. The ddputy commissioner of lncome Tax, Circle 8(1 ), Signature Towers' Konda'Ur HYderabad' RE=P.NDENTS AND Dodla Dairy Limited, 8-2-2931821A, Plol Hyderabad 500084, Telangana Repres en Surran Guduru, S/o. Ramaiah Guduru No. 270Q, '10C. Jubrlee Hills, ted by its lr,lanager Taxation, Mr. PETITIONER Petition under Section 151 CPC prayinrl that in the circumstances stated in the affidavit filed in support of the petition, :he High Court may be pleased to vacate the orders dated.06l09l2}22 in W.P.No. 34746 of 2022, in the interest oF justice Counsel for the Petitioner: M/s. T PRADYOTII Counsel for Respondent No. 1: SMT. B KAVIfHA YADAV SC FOR CENTRAL GOVERNMENT Counsel for Respondent Nos. 2 & 3: SRI J. V PRASAD, SENIOR SC FOR INCOME TAX WP NO: 34836 OF 2022 Between AND 1 2 Mr. Sanjeev Kumar Vudugula, S/o V.Eshwaraiah, Aged 42 yea6, Proprietor Ir.4/s Dhanalaxmi Traders, H. No. 5-5-1 1411712, Chailanya Colony, Banswad - 503 .187, Nrzamabad District, Telangana. ...pETtIoNER The lncome Tax Officer, Ward 1, Nizama)ad, lncome Tax Office, 6-2-156/3, Subash Nagar, Nizamabad - 503 002, Te angana. The Principal Commiss oner of lncome Tilx - 2, Hyderabad, Signature Towers, Sy No. 6(P)of Kondapur, Sy. No. 37(P) of Kothaguda, Opposite )t- Botanical Gardens, Serilingampally [,4andal, Ranga Reddy District, Hyderabad - 500 084. Telangana, 3. The Central Board of Direct Taxes, Represented by its Chairman, Department of Revenue, Ministry of Finance, Government of lndia, Secretarrat Buildings, New Delhi - '1 10 001 . 4. The Union of lndia, Represented by its Secretary to the Government, Department of Revenue, [4inistry o[ Finance, New Delhi - , rO 9_OJa.ro*ou\"r, Petition under Article 226 of the Constitution of lndia prayrng that in the circumstances stated in the affidavit filed therewith, the High Cou( may be pleased to issue a Writ of Mandamus or any other appropriate Writ, Order or Direction, declaring a. the order daled 30.07.2022, passed by the 1st Respondent, u/s 148A(d) of the lncome Tax Act, 1 961 , vide DIN and Notice No. ITBtuCOM/F/1712022- 2311044358877 (1 , for the Assessment Year 2013 - 14, and the consequential notice u/s 148 of the Income Tax Act, '1961 , dated 30.07 .2022, issued by the 1st Respondent, for the Assessment Year 2013 - 14, as arbrtrary, illegal, bad in law, wrthout.iurisdiction, void-ab-initio, vtolative of the principles of natural .JUStice apart from being violative of Articles 1 4, 19(1 Xg) and 265 of the Constitution of lndia and Sec. 148A of the lncome Tax Act, 1961, and consequently set aside the same in the interests of iustice, and b. the lnstruction No. 112022, daled 11.05.2022, issued by the Central Board of Direct Taxes, New Delhi, the 3rd Respondent herein, as arbitrary, illegal, bad in law, without junsdiction, and ultra vires the provisions of the Income Tax Act, 1961 and violative of the order of the Honble Supreme Court, dated 04.05.2022, in Civil Appeal No. 3005 of 2022 and batch, in lhe case of Union of lndia and Others Vs. Ashish Agarwal (and other cases), reported in (2022) 444 rrR 1 (sc), lA NO: 1 F 2022 Petition under Section 151 CPC 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 recovery, pursuant to the notice dated 30.07.2022, issued by the 1st Respondent, u/s 148 of the lncome Tax Act, 1961, for the Assessment Year 2O13 - 14, pending disposal of the above Writ Petition Counsel for the Petitioner: SRI A. V. KRISHNA KAUNDINYA, SENIOR COUNSEL FOR SRI A. V. A. SIVA KARTIKEYA It l Counsel for Respondents: SRI J. V. PRAST,D SENIOR SC FOR INCOME TAX WP NO: 35774 OF 2022 Between: I ,4r. Kharta Ram Choudhary, S/o lr,4r. (iangaram Choudhary, aged 58 years, R/o 8-3 2311G15, Srr Krishna Nagar, Jubilee Hills, Hyderabad - 500 036, Telangana ...PETrroNER AND 1 The Inconre Tax Ofticer, Ward 3(1), Hyderabad, 727, Signature Towers, Sy. No.. 6(P)of Kondapur, Sy. No.. 37(P) c,f Kothaguda. Opposite Botanical Gardens, Serilingampally Mandal. Ran3a Reddy Distnct, Hyderabad - 500 084, Telangana. 2. The Principal Conrmissioner of lncome Tax -'1, Hyderabad, Tl 1,7th Floor, A Block, lT Towers, AC Guards. Masab l ank, Hyderabad - 500 028, Telangana. 3 The Central Board of Direct Taxes, Rel)resented by its Chairman, Department of Revenue, tr,4inistry of Finance, Govetnment of lndia, Secretariat Buildings, New Delhi - 110 001. 4. The Unron of India, Represented by its Secretary to the Government, Departnrent of Revenue, tvlinistry of Finance, New Delhi - , rO ?lr.aro*ou*r, Petition under Arlicle 226 of the Constrtution of India praying that in the circumstances stated in the affidavit filecl therewith, the High Court may be pleased to issue a Writ of Vlandamus or any other appropriate Writ, Order or Direction, declaring the order dated 30.07.2022, passed by the 1st Respondent, u/s 148A(d) of the lncome Tax Act, 1961 , vide DIN and Notice No. ITBA/COM/F/1712022-2311044362625(1), for the Assessment Year 2016 - 17, and the consequential notice u/s 148 oi the lncome Tax Act, 1961, dated 31 .Ol 2022, issued by the 1st Respondent, for the AssessmenlYear 2O16 - 17, as arbitrary, illegal, bad in law, without jurisdiction, void-ab-initio, violative oF the principles of natural justice apart from being violative of Articles 14, 19(1Xg) and 265 ot the Constitution of lndia and Sec. 1 48A of the lncome Tax Act, 1961, and consequently set asrde the same in the inte,rests of .justice lA NO: '1 OF 2022 Petition under Section 151 CPC przrying that in the circumstances stated in the affidavit filed in support of the petiti]n, the High Court may be pleased to sty all further proceedings, including any recovery, pursuant to the notice u/s 148 of the lncome Tax Act, 1961 , dated 31 .O7 .2022, rssued by the 1st Respondent, for the Assessment Year 2016 - 17, pending disposal of the above Writ Petition 29 lA NO: 2 OF 2022 Between: AND WP NO: 365980F 2022 Between: 1 The lncome Tax Officer, Ward 3(1)' Hyderabad, 727, -Signature Towers' Sy. rl\". oiFl .i xonorprr, sy ruo azip)bf Kothaguda, Opposite Botanrcal Ciio\"\"'\"ti s\"rl\"sJ;,pitii lr,4andal, i?dnga Reddv District, Hvderabad - 500 084, Telangana. z in\"'prlrrcio\"al Commissroner of lncome Tax -'1, Hyderabad'711' 7th Floor' A - Bio\"\"k li-io*eti Ac cuaras, Ivlasab Tank, Hyderabad - 500 028' Telangana' a inl-ientrar eo\"ia oi oir\".t Taxes, Represented.by.its Chairman' Department \" ;i'R;;;;, N,tinistrv or Finance, Goveinment of lndia, Secretariat Buildings' New Delhi - 110 001 . + in\" U*\"\" of lndia, Represented by its Secretary to-the.Government' ' D;;;;; \"i \"i neren u'e, M i ni strv oi Fi nan ce' t\"Y..BE.||,tirLlo-3,0*tarro* r.^ r, Irilr. Kharta Ram Choudhary, S/o Mr. Gangaram.Choudhary, aged 19 ^vt^u11 iii\"'a-5-)aiicls,-Sri-krisdnJ Nagar, Jubllee Hills, Hvderabad - s00 036' Telangana ...R ES po N D EN T/P ETtrloN ER Petition under Section 151 CPC praying that in the circumstances stated rn the affidavit filed in support of the petition, the High Court may be pleased lo vacate the interim order dated 15/09/2022 in .P No 35774 of 2022 in lhe interest of justice Counsel for the Petitioner: SRI A. V' KRISHNA KAUNDINYA' SENIOR COUNSEL FOR SRI A. V. A. SIVA KARTIKEYA Counsel for Respondents: SRI J. V' PRASAD SENIOR SC FOR INCOME TAX AND 1 2 Mr. Sanieev Reddy Chilumala, S/o Mr' Durga -Re-d-cly ,Ctrilumala' a99.d 5-1 ;;.;-o;; Aoiilritrr\", nlo r-i!t r'ro. jot, a-i-zgstszlAJ38/301' Road No 5' iuOitee gitts, H-yderabad - 500 034, Telangana ...pETtTroNER The lncome Tax Officer, Ward 14(1), Hyderabad' l T Towers' A C Guards' Masab Tank, Hyderabad - 500 004, Telangana . . iiJi'-rl\"\"iri1 C6mmissioner oi tn\".i,\" Tai - 1' Hvderabad' 711' 7th Floor' A uij.i, 'ii\"i\";;, ni or\"n., ntaiab rank, Hvdeiabad - 500 028' relansana l() 3. The Central Board of Drrect Taxes. Reprr:sented by its Chairman, Department of Revenue lvlinistry ot Finance, Governlnent of lndia, Secretariat Buildings, New Delhi - 110 001. 4. The Un on ol lndia, Represented by its Secretary to the Government, Deparl|nent o[ Revenue, tVinrstry of Fina-lce. New Delhi - , , O 9l,aa\"o\"oa,rra Petition undcr Article 226 of the Consrtitution of lndia praying that in the circumstances staled in the atfidavit [iled .herewith, the High Court may be pleased to issue a Writ of [,4andamus or any other appropriate Writ, Order or Direction. declaring the order dated 29 07.2C22, passed by the 1st Respondent, under Sec 148A(cl) of the Income Tax Act, 1961, vide DIN and Notice No. ITBA/COfU/Fi 1712022 2311044297 902(1), for the Assessment Yeat 2O16 - 17, and the consequential notice under Sec. 148 of the lncome Tax Act, 1961, dated 29.01 .2022, issued by the ist Respondent, lor the Assessmenl Yeat 2016 - 17, as arbitrary, illegal bad in law, without jurisc iction, void-ab-initio, violative of the principles of natural lustice apart from being vjolative of Articles 14, 19(1Xg) and 265 of the Constilution of lndia and Sec. 14€,A of the lncome Tax Act, 1961, and consequently sel asrde the same in the interests of justice lA NO: 1 OF 2022 Petition under Section 151 CPC praying that in the circumstances stated in the alfidavit filed in support of the petitior, the High Court may be pleased to stay all further proceedings, including any recovery, pursuant to the notice under Sec. 148 of the lncome Tax Act, 1961, dated 29.07.2022, issued by the 1st Respondent, for the Assessment Year 2016 - 17, pending disposal of the above Writ Petition Counsel for the Petitioner: SRI A. V. KRISHhIA KAUNDINYA, SENIOR COUNSEL FOR SRI A. V. A. SIVA KARTIKEYA Counsel for Respondents: SRI J. V. PRASAD SENIOR SC FOR INCOME TAX WP NO: 3682A OF 2022 Between Vashisti Consultancy and Developers f)vt. Ltd, H. No.'195fu8, Road No. 13, Jubilee Hills Hyderabad - 500038 Telangana, lndia Represented by its Authorized Signatory Sh.Kasaram Sri ltaghu Ram, S/o.Late Nataralaiah Age 65 Yeras ...PETraoNER AND ll 1 Assistant Commissroner of lncome-tax, Circle-8(1), Hyderabad Signature Towers, Kondapur Hyderabad-500084 2 Principal Commissioner of Income Tax, Hyderabad - 2 Signature Towers, Kondapur Hyderabad-500084 ...RES'.NDENTS Petition under Article 226 of the Constitution of lndia praying that in the circumstances stated in the affidavit filed therewith, the High Court may be pleased to. i. issue a writ of certiorari, or writ in the nature of certiorari, or any other appropriate writ, order or direction calling for the records of the case, after going through the correctness thereof, be pleased to quash and set aside the impugned notrce dated 22.O3.2022 issued under Section 148A(b) of the lncome Tax Act, '1 961 , and the impugned order dated 28.04.2022 under Section 148A (d) of the Income Tax Act, 1 961 and further to, ii. lssue a writ of prohibition or writ in the nature of prohibition or any other appropriate Order or direction, restraining the Respondents from proceeding with the order daled 28.O4.?022 issued under Section 148A(d) of the lncome Tax Act, 1961 for the Assessment Year 2018-19 IA NO:1 OF 2022 Petition under Section 151 CPC praying that in the circumstances stated in the affidavit frled in support of the petition, the High Court may be pleased to stay the operation of the Notice daled 22.03.2022 issued under Section 148A(b) of the lncome Tax Act, 1961 for the Assessment Year 2018-19 and the Order daled 28.04.2022 passed under Section 148A(d) of the lncome Tax Act, 1961 for the Assessment Year 20'18-19; lA NO: 1 OF 2023: Between: 1 . Assistant Commissioner of Income-tax, Circle-8(1), Hyderabad Signature Towers, Kondapur Hyderabad-500084 2. Principal Commissioner of lncome Tax, Hyderabad - 2 Signature Towers, Kondapur Hyderabad-500084 AND ...PETITIONER/RESPON DENT Vashisti Consultancy and Developers Pvt. Ltd, H. No. 195fu8, Road No. 13, Jubilee Hills Hydeiabad - 500038 Telangana, lndia Represented by- its Authorized Signitory, Sh.Kasaram Sri Raghu Ram, S/o.Late Natarajaiah Age 65 years ...REspoNDENT/pETrrtoNER l AND 1 2 3 Petition under Section '1 51 CPC prayinq that in the circumstances stated in the affrdavit [iled in support of the petition, the High Courl may be pleased to vacate the orders dated 2110912022 in W.P No.36828 of 2022. in the interest ol justice Counsel for the Petitioner: SRI CHALLA GUhIARANJAN Counsel for Respondents: SRI J. V. PRASAI), SENIOR SC FOR INCOME TAX WP NO: 36945 OF 2022 Between Suryalakshmi Cotton lvlills Limited. 6th Floor, Surya Towers, 105, Sardar Patel Road, Secunderabacj 500003, Telanl;ana. Represented by its Company Secretary, N,lr E.V S / Sarma S/c Late Sri E. Viswanadham ...pETtTtoNER Union of lndia, flepresented by its Princlpal Secretary, Department of Revenue, Ir,4inistry of Finance, North Blo.k, New Deihi. The Assistant Commissioner of lncome Tax, Circle 3 ( 1 )Signature Towers, Kondapur, Hyderabad The Deputy Commissioner of lncome Tzrx, Circle 3 ( 1)Signature Towers, Kondapur' Hyderabad ...RE''.NDENTS Petition under Arlicle 226 of the Constitution of India praying that in the circumstances stated in the affidavit filed therewith, the High Court may be pleased to issue an appropriate writ, order or direction more particularly one in the nature of Wrrt of Mandamus. declaring the impugned order under section 148A ( d) in DIN and Order l.lo. ITBA / COIV/ Fl 1712022- 2311044255895 (1) dated 28.07.2022 passed by the 2nd respondent irnd notice under section 148 having Document No ( DIN) ITBA / AST I l Al 148_1 12022- 23/1044313590 ( 1) dated 29- 07 -2022 issued by the 3rd respondent as being barred by limitation, lacking jurisdiction, in violation of prrnciples of natur al justice unlawful and arbitrary and set - aside the same IAN :1 F 2022 Petitron under Section 151 CPC praying that in the circumstances stated in the affidavit filed in support ot the petit on, the High Court may be pleased to stay all further proceedings in pursuance of the notice issued by the 3rd respondent under Section 148 having document No. ( D N )ITBA / AST / M/ 148 -1 12022-23 /1044313s90 ( 1 ) dated 29-07-2022 Counsel for the Petitioner: M/s. T pRADYOTH Counsel for Respondent No. 1: SMT. B KAVITHA YADAV SC FOR CENTRAL GOVERNMENT Counsel for Respondent Nos.2 & 3: SRI J. V. PRASAD, SENIOR SC FOR INCOME TAX WP NO: 3741 4 0F 2022 Between: AND 1 2. 3 Suryalakshmi Cotton Mills Limrted, 6th Floor, Surya Towers, 105, Sardar patel Road, Secunderabad -500003, Tetangani n\"'pr*,i'iidj' OV-'it. -C-ornpJnv Secrerary, Mr E.V.S.V. Sarma, S/o frtetii. E. Vi;;;;;;., .-r;;.; Union of lndia, ReoresenterJ by principal Secretary, Department ot Revenue, I rlinistryofFinance,NorthBjoik,trtewoetrri--.-, The Assistant Commissioner of lncome tii'Circte 3(1), Signature Towers, Kondapur, Hyderabad. The Deputy dommissioner of lncome Tax, Circle 3(1), Signature Towers, Kondapur, Hyderabad , ...RESPONOENTS Pettion under Arricre 226 0f the constitution of rndia praying that in the circumstances stated in the affidavit filed therewith, the High Court may be pleased to issue a wrrt, order or direction more particurarry one in the nature of a writ of Mandamus, decraring the impugned order under sectionl4gA(d) in DrN and order No. TBNCoMIF r17 r2o22-23r1044335106 (1) dated 30 -o7-2022 passed by the 2nd respondent and notice under section 14g having Document No. (DlN) TTBAJAST/[//14 8_112022-2311044340428(1) dated 30 - 07 -2022 issued by the 3rd respondent as being a non-speaking order, lacking jurisdiction, in vrolation of principles of naturar justice, unrawfur and arbitrary and set-aside the same lA NO: 1 OF 2022 Petition under section '151 cpc praying that in the circumstances stated in the affidavit filed in support of the petition, the High court may be preased to stay all further proceedings in pursuance of the notice issued by the 3rd respondent under section 148 having Document No. (DrN) |rBA/AST/M/14 8 1/2022- 23/1044340428(1 ) dated 30- OZ- 2022 lA NO: 1 OF 2023: I l Between 1. Union of India, Represented by Prurcrpal Secretary, Department of Revenue, N,4inistry of Finance, North Block, New De,lhi 2. The Assistant Commissioner of lnconle l'ax Circle 3(1), Signature Towers, Kondapur, Hyderabad. 3. The Deputy commissioner of lnconre Tax, Circle 3(1), Signature Towers, Kondapur' Hyderabad ...pEraoN ERS/RE''oNDENTS AND Suryalakshmi Cotton tulilis LimiteC. 6th Fl,:or, Surya Towers, 105, Sardar Palel Road, Secunderabad -500003. Telangana Represented by its Company Secretary, N/r E V.S V Sarma, Sic Late Sri E u,\"*_llgSlSILrNr/pEnnoNER Petition under Section 151 CPC prayin6l that in the crrcumstances stated in the affidavit filed in support of the petilion, lhe High Court nray be pleased to vacate the orders dated.2810912022 rn W.P.No. 37414 of 2022, in the interest of justice Counsel for the Petitioner: M/s. T PRADYOTI-I Counsel for Respondent No. 1: SMT. B KAVITHA YADAV SC FOR CEN RAL GOVERNMENT Counsel for Respondent Nos.2 & 3: SRI J. V. PRASAD, SENIOR SC FOR INCOME TAX WP NO: 37491 OF 2022 Between: AND 1 2 Vijayawada Tollway Private Limited, H.N,t 3-71lNR, Plot No 71, Kavuri Hills, Phase ll, A/adhapur, Hyderabad -500033, Telangana, lndia represented by lts Director Sri Gan Chin Giap, Sio. Gan Kirn Seng, aged about 48 years, R/o. DG4. Block 4, FIat No. 502, Rain Tree Park, Hyderabad - UOOOrr...rar,r,O\"u* Union of lndia and another, represented by its Secretary,Department of Revenue, Minisiry of Finance, Nonh Block, New Delhi- 1 10001 . Assrstant Commissioner of lncome Tax, Circle 8( 1), Signature Towers, Sy. No. 6(P) of Kondapur, Sy. No. 37(P) of Kothaguda, Opp. Botanical Gardens, Serilingampally (M), Ranga Reddy District, Hyderabad 500084. (Erstwhile Deputy Commissioner of lncome Tax, Circle 17(2),lI Towers, A C. Guards, Hyderabad 500 004 and Deputy Commissioner of lncome Tax, Circle 3(3), H'derabad) ...RES'.NDENTS Petition under Article 226 of the Constitution of lndia praying that in the circumstances stated in the affidavit filed therewith, the High Court may be pleased to issue a writ, direction or order more particularly ln the nature of a writ l5 of mandamus declaring the Order under section 1a8A(d) of the Act bearing DIN No. lrBNCOt AlF 11712022-2311044369892(1 ) dated 31-O7-2022, and the subsequenI Notice issued under section 148 of the Act bearing DIN No. ITBA/AST/S/91/2O22-23t1044376945(1) dated 31-07-2022 passed by Respondent No. 2for the AY 2014-15 as being void, illegal, arbitrary, without authority of law, violative of Article 14 of the Constitution of lndia and violative of principles of natural lustice and violative of provisions of the Act, 1961 and consequently set aside the same lA NO: 1 OF 2022 Petition under Section 1 51 CPC 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 proceedrngs with respect to the Order under section 148A(d) of the Act bearing-DlN No. ITBAICOMIF 11712022-2311044369892( 1) dated 31-07- 2022, and the subsequent Notice issued under section 148 of the Act bearing DIN No. ITBA/AST/S/91/2022-231104437 6545(1) dated 31-07-2022 passed by Respondents No.2 for the AY 2014-15 and pass lA NO: 1 OF 2023: Between: 1. Union of India, represented by its Secretary, Department of Revenue, Ministry of Finance,North Block, New Delhi- 1 10001 . 2. Assistant Commissioner of lncome Tax, Circle 8(1), Signature Towers, Sy. No. 6(P) of Kondapur, Sy. No. 37(P) of Kothaguda, Opp. Botanical Gardens, Serilingampally (M), Ranga Reddy District, Hyderabad 500084. (Erstwhile Deputy Commissioner of lncome Tax, Ctcle 17(2), lT Towers, A.C. Guards, Hyderabad 500 004 and Deputy Commissioner of lncome Tax, Circle 3(3), Hyderabad ) ...pETrroNERS/RESpoNoENTS AND Vijayawada Tollway Private Lrmited, H.No 3-71lNR, Plot No 71, Kavuri Hills, Phase ll, Madhapur, Hyderabad -500033, Telangana, lndia represented by its Director Sri Gan Chin Giap, Sio. Gan Kim Seng, aged about 48 years, R/o. DG4, Block 4, Flat No. 502, Rain Tree Park, Hvd.rr_ba9;\"53,93liirrrr,r,o\"=* Petition under Section 151 CPC praying that in the circumstances stated in the affidavit liled in support of the petition, the High Court may be pleased to vacate the orders dated.28logl2o22 in W.P.No.37491 ot 2022, in the interest of justrce l(, Counsel for the Petitioner: M/s R S ASSOCIA f ES Counsel for ResPondent No 1 SMT. B- KAVITTIA YADAV SC FOR CENTIIAL GOVERNMENT Counsel for Respondent No' 2: SRI J' V PRAST D' SENIOR SC FOR INCOME TAX WP NO: 3753 6 0F 2022 Between: AND 1 2 3 Survalakshmi Cotton Mills' Limited' 6th F:loor' Surya Towers' 105' Sardar E;i;ili;;;, b\";unoerauao soiloos tetanr''l'i Feplg:glt-ed bv its companv b;;;i;il M; E V S V. sarma, s/o Late sr ' E vrswanadnam ...pErroNER Union of lndia, Represented by Princrpal Srlcretary' Department of Revenue, Ministry of Finance. Norlh Block, New Delh The Assistant Commtsstoner Ji'in\"on'u Ta>: Circle 3('1 ) ' Srgnature Towers' Kondapur, HYderabad. The Deouty con'lmrssloner or Income Tax' Oircle 3(.1 )' Signature Towers' Kondapur, Hydcrabad ...RES'.NDENTS Petition under Article 226 of the Constitution of lndia praying that in the circumstances stated in the affidavit frled thorewith' the High Cou( may be pleased to issue a Writ' Order or direction more particularly one in the nature of a Writ of Mandamus, dectaring the impugned or(ler under section 148A(d) in DIN and Order No.- ITBAiCOM tF t17 t2022-2311044:t35327 (1) dated 30 - 07 - 2022 passed by the 2nd respondent and notice under section '148 having Document No (DlN) ITBtuAST tl A1148-112022-231104434030111 ) dated 30 - 07 -2022 ISSued by the 3rd respondent as being a non-speaking or(ter' Iacking lurisdiction' in violation of principles of natural justice, unlawful and arbilrary and set-aside the same IA NO:1 OF 2022 Petition under Section 151 CPC praying lhat in the circumstances stated in the affidavit filed in support of the petition, the l'{i9h court may be pleased to stay all further proceedings in pursuance of the notice issued by the 3rd respondent under section '148 having Document No 23t 1044340301(1 ) dated 30 -A7 -2022 (DlN) ITBtuASI lt Al 1 48 -1 12022- IA NO:1OF 2023: Between: AND 37 1 Union of lndia, Represented by Principal Secretary, Department of Revenue, Ivlinistry of Finance, North Block, New Delhi 2. The As-sistant Commissioner of lncome Tax Circle 3(1),, Signature Towers, Kondapur, Hyderabad. 3. The Ddputy commissioner of lncome Tax, Circle 3(1), Signature Towers, Kondapur' Hyderabad ...pETrrroNERs/RESpoNDENTS Survalakshmi Cotton lvlills. Limited, 6th FIoor, Surya Towers' 105, Sardar Pat;)l Road, Secunderabad 500003, Telangana. Represented by its Company Secretary, Mr E V S V Sarma, S/o Late Sri. E. Visw_1)gS|3flor*r,\"rr,r,o\"=* Petition under Section 15'l CPC praying that in the circumstances stated in the affidavit filed in support of the petition, the High Court may be pleased to vacate the orders dated 2810912022 in wP No.3753612022, in the interest of justice Counsel for the Petitioner: M/s. T PRADYOTH Counsel for Respondent No. 1: SMT. B KAVITHA YADAV ' SC FOR CENTRAL GOVERNMENT Counsel for Respondent Nos.2 & 3: SRI J. V. PRASAD, SENIOR SC FOR INCOME TAX WP NO: 43427 OF 2022 Between lvlr. P. Shiva Kumar, S/o P. Kailasam, aged about 55 H-No.. 6-2-10, Temple View Residency, Lakadikapool, Telangana. years, Occ. Business, Hyderabad - 500 004, ...PETITIONER AND 1 2 The Assistant Commissioner of lncome Tax - Circle 6(1), Hyderabad, I T. Towers, AC Guards, tt4asab Tank, Hyderabad - 500 004' Telangan?- The Principal Commissioner of lncorie Tax - 1, Hyderabad, Room No.. 71 1' 7th Floor, iT Towers, AC Guards, Ivlasab Tank, Hyderabad - 500 004, Telangana ...RESP.NDENT. Petition under Article 226 of the Constitution of lndia praying that in the circumstances stated in the affidavit filed therewith, the High Court may be pleased to issue a Writ of Mandamus or any other appropriate Writ, Order or Direction, declaring. a. the order passed u/s 148A(d) of the lncome Tax Act, 1961' daled 31.03.2022, bearing DIN and Notice No.. ITBfuAST/F/148N2021' 2211042397355(1), by the 1st Respondent, for the Assessment Year 2018 -19' b' ts ihe notice issued u/s 148 of the lncome Tax Act, 1961, dated 31 03.2022' bea(ing DIN and Notice No.. ITBA/AST/S/148'112C21-2211042397679(1 )' bv the 1st Respondent, for the Assessment Year 2018'19, as arbitrary, illegal, bad in law, void-ab-inilio, violatrve of the prrnciples of natL ral lustice apart from being violative of Artrcles 14, 19(1)(q) and 265 of the Constilution of lndia and Sec. 14BA of the lncome Tax Act, 1961, and consequently set aside the san]e in the interests ol JU s tice lA NO: 1 OF 2022 Petition under Section 151 CPC prayingl that in the circumstances stated ln the atfidavit filed in support of the petition, the High Court may be pleased to stay al1 [urther proceedtngs, includrng any recover'/, pursuant to the notice issued u/s 148 of the lncome Tax Act, 1961, dated 31 .03.2022, bearing DIN and Notice No.. ITBA/AST/S/1 48 .1t2021-2211042397 679(1), for the Assessnrent Year ?018 - 19' pending disposal oF the above Writ Petition; lA NO: 1 OF 2023 Petition under Section 151 CPC praying that in the circumstances stated in the affidavit filed in support of the petition, the High Court may be pleased to expedite the hearing, of l.A. No. 1 of 2022 in W.P. No.: 43427 of 2022, at lhe earliest, out of turn, in interests of iustice Counsel for the Petitioner: SRI A. V. KRISHN,q KAUNDINYA, SENIOR COUNSEL FOR SRI A. V. A. SiIVA KARTIKEYA Counsel for Respondents: SRI J. V. PRASAD SENIOR SC FOR INCOME TAX WP NO: 45047 OF 2022 Between: AND 1 2 M/s. Virtusa Consulting Services Private Limited, Sy. No. 'l 15/ Part, Plot No 10, Nanakramguda Village, Serilingampzrlly Mandal, Hyderabad, Telangana- 500008, Rep. by its Authorized Represent.ative, lvlr. Vasu \"unOrullrar,r,o* r* Union of lndia, through the Ministry of Finrtnce, Central Board of Direct Taxes, Department of Revenue, North Block, Nerv Delhi, Delhi - 110 001 . Asiistant Commissioner of lncome Tax, C;ircle 8(1), Signature Towers' Sy. No. 6(P)of Kondapur, Sy. 37(P) of Kothal]uda, Opp. Botanical Gardens, Serhnqampally, R.R. District. Hyderabad, Telangana 500084 l9 3. Pr. Commissioner oi lncome Tax- 2, Signature lowers' Sy No' 6(P) of \" x\"^Irori. sv. gz(p) or Kothaquda. bp[ Botanical Gardens' Serlingampally' R.R. District,'Hyderabad, Telaogana 500084 ...RESpoNDENrs PetitionUnderNlicle226oftheConstitutionofIndiaprayingthatinthe circumstances stated in the affidavit filec therewith, the High court may be pleaSedtoissueanappropriateWrit,orderorDirection,moreparticular|yinthe nature of CERTIORARI . i. quashing the impugned notice dated 30'O7.2022 issued under Section 148 of the Act along with Section 14BA(d) order dated 29 07.2022 and Section 148A(b) notice dated 18.05 2022 issued by the Respondent No'2 under Section 148 of the lncome Tax Act, 1961 ii.QuashingPara6.2(ii)oflnstructronNo.Olt2O22datedll'052022 issued by the Respondent No. 1 lA NO: 1 OF 2022 -- P\"tit,\". *der Section 151 CPC praying that in the circumstances Stated in the affidavit filed in support of the petition, the High Court may be pleased to dispensewiththefilingofcertifiedCopieSoftheimpUgnednoticedated30-07- 2022 issued under section 148 of the lncome Tax Act, 1961, S' 148A(d) Order' dated2g-07-2022,S.148A(b)Noticedatedls.05.2o22issuedbytheSecond Respondent under S. 148 of the Income Tax Act, 1961 as the same were sent to thePetitionerbye-mailonlyandalsolnstructionno.olt2o22,daledll-05_2022 issuedbytheRespondentno.l,andthePetitionerhasfilede-mailcopies/Xerox copy of the same IANO:2OF 2022 Petition under Section 1 51 CPC praying that in the circumslances stated in the affidavit filed in support of the petition, the High Court may be pleased to grant stay of all further proceedings pursuant to the impugned notice dated 30.07.2022 issued by the Second Respondent under Section 148 of the Act along with Section 148A(d) order dated 29 '07 2022 and Section 148A(b) notice dated 18.O5.2022 IA NO:1 OF 2023 Petition under Section 1 51 CPC praying that in the circumstances stated in the affidavit filed in support of the petition, the High Court may be pleased be l() pleased to vacate the orders daled 19112120112 in W.P.No.45047 of 2023. in the in teres t of lustice Counsel for the Petitioner; SRI G. NARENDRA CHETTY Counsel for Respondent No. 1: SRI GADI PR,{VEEN KUMAR (Dy. SOLICITI)R GENERAL OF INDIA) Counsel for Respondent Nos. 2 & 3: SRI J. V. PRASAD, SENIOI? SC FOR INCOME TAX WP NO: 1 s383 OF 2023 Between: Dodla Dairy Limited, 8-2-2931821A, Plot No. 27 Hyderabad 500084, Telangana Represernted by its Accounts, tr,4s. Ashwini lr/ R, D/o. I /. R Ram [ ,4ohan, A OQ N/ ge , l0C,Jubilee Hills, anager Finance and 31 years ,,,PETITIONER AND 1 2 3 4 Union of India, Represented by its Secret;rry, Department of Revenue, N/inrstry of Finance. New Delhi. The Assistant Commissioner of lncome T:rx, Circle 8(1), Signature Towers, Kondapur, Hyderabad. The Deputy Cornmissioner of lncome Tax, Circle 8(1), Signature Towers, Kondapur. Hyderabad. Assessment Unit, National Faceless Asse:;sment Centre, Income Tax Department ...RESPONDENTS Petition under Nlicle 226 of the Constitution of lndia praying that in the circumstances stated in the affidavit filed therewith, the High Court may be pleased to issue a Writ, Order or Directron morr.. particularly one in the nature of a Writ of [ 4andamus, declaring the impugned notit;e under section i 48 dated 31 - 07 - 2022 passed by the 3rd Respondent having Din No. ITBAJAST/NI 1148 1l2O2Z- 2311044376688(1 ) and the consequential impugrned order under section 147 read with section 1448 ol lhe lncome Tax Ac:t, having DIN and Order No ITBtuAST/S/14712023-2411053089745(1)dated 23 -05 - 2023 for the Assessmenl Year 2015-16 passed by the 4th Respondent resulting in the action of ad.iusting the tax demand raised under section 156 in pursuance of the impugned order against the refund due for the Assessment Year 2021-22 even without issuing rntimation under section 245 as being unlawful, arbitrary, lacking jurisdiction and being in violation of principles of natural justice and set-aside the same .+t lA NO: 1 OF 2023 Petition under Section 151 CPC praying that in the circumstances stated in the affidavit filed in support of the petition, the High Court may be pleased to direct the respondents to refund Rs. 3,09,88,5401 which is demand rarsed under section 156 in pursuance of the impugned order rmmedialely to the account of the petrt,oner lA NO: 2 OF 2023 Petition under Section 151 CPC praying that in the circumstances stated in the affidavit filed in support of the petition, the High Court may be pleased to further stay all proceedings in pursuance of the impugned order under sectron 147 read with section 1448 of the lncome Tax Act, having DIN & Order No. ITBtuAST/S/14712023-2411053089745( 1 ) dated 23 - 05 - 2023 for the Assessment Year 201 5-16 passed by the 4th Respondent Counsel for the Petitioner: M/s. T. PRADYOTH Counsel for Respondent No. 1: SRI GADI PRAVEEN KUMAR (Dy. SOLICIToR GENERAL OF INDIA) Counsel for Respondent Nos. 2 to 4: SRI J. V. PRASAD, SC FOR INCOME TAX WP NO: 47 OF 2023 Between: Bharat Kumar J Nahar (HUF), 10 - 1 - 128131a12, Masab Tank, Hyderabad - 500004, Telangana, lndia, represented by its Karta Bharat Kumar Nahar, S/o. Sri Jeevraj Nahar, aged about 49 years, R/o. 10-1-128131a12, Masab Tank, HYderabad - 5oooo4 ...PETrroNER AND 1. Assistant Commissioner of lncome Tax, Circle 3('1), Signature Towers, Sy. No. 6(P) of Kondapur, Sy. No. 37(P) of Kothaguda, Opp. Botanical Gardens, Serilingampally (M), Ranga Reddy Diskict, Hyderabad - 500084. 2. The lncome Tax Officer, Ward - 7( l ), Signature Towers, Sy. No. 6(P) of Kondapur, Sy- No. 37(P) of Kothaguda, Opp. Botanical Gardens, Serilingampally (M), Ranga Reddy Diskict, Hyderabad - aOOOU-1*.aro*o.*ra Petition under Article 226 of the Constitution of lndia praying that in the circumstances stated in the affidavit filed therewith, the High Court may be pleased to issue a writ, direction or order more particularly in the nature of a writ of mandamus declaring the Order under section 148A(d) of the Act bearing DIN No. TBNCOM|FllTl2O22 - 2311044260061( 1 ) dated 2910712022, and the subsequent Notice issued under section 148 of the Act dated 2SlO7l2O22 passed by Respondent No 2 for the AY 2014 - 15 25 $r--ing void, illegal, arbitrary, barred b'), limitation, wrthout authority of law, violatrve of Article 14 of the Constitution of lndia and violative o[ princrples of natural justice and violative of provisions o[ the Act. 1961 and consequently set aside the same lA NO: 1 OF 2023 Petition under Section 151 CPC prayin 3 that in the circumstances stated in the affidavit filed in support of the petition, ther High Court may be pleased to stay all further proceedings wrth respect to the OKier under section 14BA(d) of the Act bearing DIN No ITBA/COtt//F 11712022 - 2311C44260061('1 ) dated 2910112022, and the subsequent Notrce issued under sectior 148 of the Act dated 2910712022 passed by Respondents No. 2 for the AY 2014 - 15 Counsel for the Petitioner: SMT. K. UMA Counsel for Respondents: SRI J. V. PRASAD SENIOR SC FOR INCOME TAX WP NO: 3719 OF 2023 Between: Delortte Consultrng lndia Private Limited, Floor No.4, Delortte Tower l,Survey No 41 Gachibowli, Hyderabad 500032,T,:langana Represented by its Director lrlurugan Madhurai, S/o. K. Madhurai Age:d about 50 years, *r\" Lr.ra.e;f,?Sl.* AND 1 2 Petition under Article 226of the Cons:itutron of tndia rr\"i;ffT:i?.tl;: circumstances stated in the affrdavit filed therewith, the High Court may be pleased to issue a WRIT OF CERTIORARI or any other appropriate writ, order or direction to call for the records of the Respondent-1 and to quash lmpugned Notice under Section 148 of the Act in DIN and Notice No. ITBA/AST/Iv1/1 48 _112022- 2311044356861(1 .t dated 3010712022 and the impugned Crder passed under secticn 148A(d) oF the Act in ITBA/COI//F/1712022- 2311044296017 (1) dated 2910712O22 by lhe Respondent-l for Assessment Year 2016- 17 in PAN. AABCE)0476H The Assistant Commissioner of lncome Tax, Circle -8(1) Hyderabad, Telangana 500 084. The National Faceless Assessment Centr:r, lncome-tax Department, New Delhi lndia 4l lA NO: 2 OF 2023 Petition under Section 1 51 CPC praying that in the circumstances stated in the affidavit [iled in support of the petition, the High Court may be pleased Pending disposal of the writ petition it is humbly prayed that the operation of all further impugned reassessment proceedrngs initiated by issuance of [,4anual Notice under Section '148 of the Act dated 30107 /2022 and separate intimation in DIN and Notice No. ITBA/AST/IV/148_112022- 2311044356861( 1) dared 3010712022 and the impugned Order passed under section '148A(d) of the Act in ITBAICOM/F 11712022-2311044296012( 1 ) dated 2910712022 by the Respondent-1 for Assessment Year 2O16-17 in PAN. AABCD0476H against the Petitioner may be stayed pending disposal of the writ petition Counsel for the Petitioner: SRI M. NAGA DEEPAK Counsel for Respondents: SMT. D. SUNDARI SENIOR SC FOR INCOME TAX DEPARTMENT WP NO: 3721 OF 2023 Between: Deloitte Special Projects lndia Private Limited, FLOOR NO.3, lT TOWERS SY NO 2711 2 3 4, PART INTELLICITY PROJECT,NANAKRAI/GUDA, RANGAREDDY DISTRICT, SERILINGAMPALLY RANGAREDDY DISTRICT 500032,Telangana lndia, represented by its Director Mr. Satya Swaroop Roddam, S/o. Prabhakar Rao Roddam Aged about 50 Years, *r\"...F,Ig3lAR?O* AND '1. The Assistant Commissioner of lncome Tax, Circle -8(1), Signature Towers,, Hyderabad, Telangana -500 084. 2. The National Faceless Assessment Center,, lncome-tax Department, New Delhi' lndia ...RESPoNoENrs Petition under Arlicle 226 of the Constitution of lndia praying that in the circumstances stated in the affidavit filed therewith, the High Court may be pleased to issue a WRIT OF CERTIORARI or any other appropriate writ, order or direction to call for the records of the Respondent-1 and to quash lmpugned Notice under Section 148 of the Act in DIN and Notice No. ITBA/AST/M/148_112022-2311043700049( 1 ) dated 30.06.2022 and the impugned Order passed under section 148A(d) of the Act in ITBA/CO[ //F 117 12022- 2311043695545(1) dated 30.06.2022 by the Respondent-1 for Assessment Year 2O15-16 in PAN. AAFCK5379L. Petition under Section 1 51 cpc praying that in the crrcumstances stated in the aFfidavit filed in support ot the petition, the High court may be pleased that the operation of a' further imougned reassessmenr proceedings initiated by issuance of Manual Notjce under Section .l4g of he Act dated 30.06.2022 and separate intimation in DrN & Notice No:rrBA rAsr ivirl4B-1r2o22-z3t1o43roo049( 1) dated 30.06.2022 and the impugned Order pasr;ed under section 14gA(d) of the Act in 'rBA/COMTF r17 r2o?2 23r1043695545( 1 ) nt no. 3 as ultra vires of provisions of lncome Tax Act, 1961 and judgment / orrler of Hon'ble Supreme court dated O4lO5l2O22 passed in Ashish Agarwal ( supra) Counsel for the Petitioner: SRI DAMA SAICHAND Counsel for Respondents: SRI J. V. PRASAD (sc FoR tNcoMt_ TAX) a 6l WP NO'.20914 oF 2023 and Between: Ivl/s Sree Anantha Padmanabha Arts\" Screrrce and Commerce College' Vikarabad f own, virari6al,-nungu R;ddy Distrrct - 501 101 ' Telangana' nlp'iJJJ,it\"o tjv ii. p'i\"Jili o' l ttinoant<'a' D/o lr'4r J B Emm'1.'r\"Jr,r,o\"r* AND 1. The lncome Tax Officer - Ward 1' Vikarabad' Vikarabad - lncome Tax Office' 4-2-1O41. a\"mrvaOguia, Rl'i'f'g'd' Vikarabad Town' Telangana - 501 101. 2. iie Principal Commissioner of lncome Tax - 2'tlyd.erabad' Signature rowers. Sv No . 6(P) \"iii6.i\"J'i, sv w 3J(P)bf{othaouda' opposite alll;iZri6r'd\",ri,il s\"iiri'\"'6,i'd'iiv r\"rinoar' Rinsa Reddvbistrict' Hvderabad - 500 084, Telangana 3. Assessment Unit,, Income Tax Department' National e-Assessment Center' New Delhi, Room No.. ioi ' z\"o nb\"t' E-Ramp' Jawaharlal Nehru Stadium' New Delhi - 110 003 ...RESPoNDENTS Petition under Arltcle 226 of the Constitution of lndia praying that in the circumstances stated in the affidavit filed therewith' the High Court may be pleased to issue a writ of Mandamus or any other appropriate writ' order or Direction, declaring. a.the order passed by the 1st Respondent' u/s 14SA(d) of the lncome Tax Act,1961,dated06.04.2022,bearingDlNandNoticeNo-. ITBAJAST/F/148 N2O22-23I1O42592451(1 )' for the Assessment Year 2018 - 19' b.the notice issued by the 1st Respondent' u/s 148 of the lncome Tax Act' 1961, dated 06 04.2022' bearing DIN and Notice No ITBAJAST/51148 112022' 2311042593925(1), for the Assessment Year 2018 - 19 as arbitrary' illegal' bad in law,void-ab-initio,violativeoftheprinciplesofnaturaljustice'apartfrombeing violative of Articles 14, 19(1)(g) aod 265 of the Constitution of lndia and Sec 148A ofthelncomeTaxAct,l96l,andconsequentlysetasidethesameintheinterests of justice IA NO:1OF Petition under 2023 Section 151 CPC praying that in the circumstances stated in the affidavit filed in support of the petition' the High Court may be pleased lo stay all further proceedings, including any recovery' pursuant to the notice issued by the lst Respondent, u/s 148 of the lncome Tax Act' 1961' dated 06 04 2022' 6l bearinq DIN and Norice No. r'BA/ASTis/148 ,2022-z3r1o42sg3g25(1), for the Assessment Yeat 2Oj8 -19, pending disposal of the above Writ petitron. Counsel for the Petitioner: SRt R. ANURAG Counsel for Respondents: SMT. SUNDARI R ptsUpATl (SR.SC FOR I COME TAX DEPARTMENT) WPNO:20929 0F 2023 Between AND 1 2. Sml. n4adtralu Ravindramani.,. Wio. Mr. panjala Dass Goud. dged 62 years, Occ. House Wrte. H.No.. Ftal No J102. l\"*\", OLillir-i\". Hrlts. Manikonda, Hyderabad - 500 089, Telanqana. ...pErroNER The lncome Tax Offrcer,, Ward 10(1), Hy(lerabad, lnconte Tax Towers, A C 9uard. ,lr,4asab Tank. Hyderabad i00 0b.1, f \"runlr\"l \" ' rne prrnctpat Commissioner o[ lncoTe I a x 1., H\"yderaoad Roonr No. 711, 7th Ftoor, A Brock. t.T Towers, 10_2.3, AC C\"ulor]illj\"\",llad _ s00 004, Telangana. Assessment Unrt,, lncome Tax D_epartment, National e_Assessmeni Center, New Delhi, Room No.. Aoj.Znd rrbor, e _Rlmp \"iu*ri.iLj'rrrunr, Stadium, New Delhi - I t0 003 3 ..,RESPONOENTS Petition under Arlicle 226 of the Constitution of India praying that in the circumstances. stated in the affidavit fiied therewrth, the High Court may be pleased to issue a Writ of lr,4andamus or any other appropriate W,t, Order or Direction, declaring a.the order passed by the 1st Responder]t, u/s 1 aBA(d) of the lncome Tax Act, 1961, datecj 23.04 2022. bearing DIN and Notice No.. IrBA/AST/F/,48 N2022-23/1042828844(1) for rhe Assessmenr year 2018 - 19 and b.the notice issued by the 1st Respondent, u/s 14g of the rncome Tax Act, 1961, dated 23.04.2022. bearing DtN and Notice No. tTBtuAST/ St14e_1/2022- 2311042830511( 1), for the Assessment year 201g _ 19. as arbitrary, rllegal, bad in law, void-ab-initio, viorative of the principres of naturar justrce apart trom being violative of A(icles 1+, 19( l )(g) and 265 of the constitution of lndia and sec. .148A of the lncome Tax Act, '1961, and consequenry set aside the same in the interests of justice. 6l lA NO: 1 OF 2023 Petition under Section 151 CPC 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 recovery, pursuant to the notice tssued u/s 148 of the lncome Tax Act, 1961 dated 05.04.2022, bearing DIN and Notice. No ITBA/AST/S/148 _112022-2311042505508(1 ), for the Assessment Year 2018 - 19 pending disposal of the above Writ Petition. Counsel for the Petitioner: SRI A. V. KRISHNA KAUNDINYA, SENIOR COUNSEL FOR SRI A. V. A. SIVA KARTIKEYA Counsel for Respondents SRI J. V. PRASAD Sr. SC FOR INCOME TAX WP NO: 209ss OF 2023 Between: Smt. Madiraju Ravindramani, Wo. It/r Panjala Dass Goud, aged 62 years, Occ. House Wrfe, H.No.. Flat No.- 3102, Tower 6LH, Lanco Hills, Manikonda, Hyderabad - 500 089' Telangana ...pETraoNER The lncome Tax Officer, Ward 5('1), Hyderabad, lncome Tax Towers, A C Guards, Masab Tank, Hyderabad 500 004, Telangana The Principal Chief Commissioner of Income Tax, , Andhra Pradesh and Telangana, Hyderabad Room No.. 922,glh Floor, 'B' Block, l.T.Towers, 10-2- 3, AC Guards, Hyderabad - 500 004, Telangana. Assessment Unit, lncome Tax Department, National e-Assessment Center, New Delhi, Roonr No.. 4O1,znd Floor, E-Ramp, Jawaharlal Nehru Stadium, New Delhi - 1 10 003 ...RESpoNDENrs Petition under Arlicle 226 of the Constitution of lndia praying that in the circumstances stated in the affidavit filed th€rewith, the High Court may be pleased to issue a Writ of [Vandamus or any other appropriate Writ, Order or Direction, declaring. a the order passed by the 1st Respondent, u/s 148A(d) of the lncome Tax Act, 1961, dated 2710312023, bearing DIN and Notice No ITBtuAST/F/1 48 N2O22-231 1 O51 237 0247 (1), for the Assessment Year 201 6-17 and b. the notice issued by the '1st Respondent, u/s 148 of the lncome Tax Act, 1961, dated 2710312023, bearing DIN and Nolice No.ITBtuAST/S1148_112022' 2311051377185(1 ), for the Assessment Year 2O'16-17 as arbitrary, illegal, bad in law, void-a b-initio, vrolative of the principles of natural justice apart from being violative of articles 1 4, 1 9( 1 Xg) and 265 of the Constitution of lndia and Sec. 1 48A AND 1 2 3 h+ of [he lncome Tax Act, 1961 and consequent y set aside the same ir.] the interests of justice lA NO: 1 OF 2023 Petition under Section 151 CPC prayinr; that in the crrcumstances stated in the affidavit filed in support o[ the petrtion, th€ H]gh Court nray be pleased to stay all further proceedrngs, including any recovery, pursuant to the notice issued uis 148 of the lnconre Tax Act, 1961 , daled 27.0a,2023, beatng DIN and Notice No.. ITBA,/AST/S/148 112022-231105137 7185(1), for the Assessment Year 2016 - 17, pending disposal o[ the above Writ Petition Counsel for the Petitioner: SRI A. V. KRISHNA KAUNDINYA, SENIOR COUNSEL FOR SRI A. V. A. T;IVA KARTIKEYA Counsel for Respondents: SRI J. V. PRASAD Sr. SC FOR INCOIVIE TAX WP NO: 23556 OF 2023 Between: AND 1 2 It/r. Banavath Siva Naik, S/o. Late Badya Naik, aged 46 years, Occ. Service, H.No.. 8-2-539, Road No.. 7, Banjata Hills,, Hyderabad ,OO OaO, a\".luJrg3l,?* The Income Tax Officer - Ward 14(1), Hyc erabad, lncome Tax Towers, A C Guards, Masab Tank, Hyderabad - 500 0ir4, Telangana The Principal Chief Commissioner of lncorne Tax, Andhra Pradesh and Telangana, Hyderabad Room No.. S22,glh Floor, 'B'Btock, l.T.Towers, 10-2- 3, AC Guards, Hyderabad - 500 004, Telangana. Assessment Unit, lncome Tax Departmen:, National e-Assessment Center, New Delhi, Room No.. 401, 2nd Floor, E-Flamp, Jawaharlal Nehru Stadium. New Delhi - 1 10 003. ...RESPONDENTS Petition under Article 226 of the Const tution of India praying that in the circumstances stated in the affidavit filed therewith, the High Court may be pleased to issue a Writ of Mandamus or an) other appropriate Writ, Order or Direction, declaring. a. the order passed by the 1st Respondr:nt, u/s 148A(d) of the lncome Tax Act, 1961, daled 15.03.2023, bearirrg DIN and Notice No.. ITBA/AST/F/148 A12022-2311050809192(1 ), for the Assessment year 2016 - 1t and 65 b. the notice issued by the 1st Respondent, u/s 148 of the lncome Tax Act, 1961, dated 15 O3.2O23, bearing DIN and Notice No.. ITBtuAST/S/148_1/2o22- 231105OA14922(1 ), for the Assessment Year 2O16 - 17 as arbitrary, illegal, bad in law, void-ab-initio, barred by trme, violative of the principles of natural justice, apart from being violative of Artjcles 1 , 19(t )(g) and 265 of the Constrtution of lndia and Sec 148A of the lncome Tax Act, 1961, and to consequently set aside the same in the interests of justice. lA NO: 1 OF 2023 Petition under Section 151 CPC 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 recovery, pursuant to the notice issued u/s 148 of the lncome Tax Act, 1 961 , dated 15 03.2023, bearing DIN and Notice No.. ITBA/AST/S/148 _112022-2311050814922(1). for the Assessment Year 2016 - 17. pending disposal of the above Writ Petition; Counsel for the Petitioner: SRI A. V. KRISHNA KAUNDINYA, SENIOR COUNSEL FOR SRI A. V. A. SIVA KARTIKEYA Counsel for Respondents: SRI J. V. PRASAD ST. SC FOR INCOME TAX The Court made the following: COMMON ORDER THE HON'BLE SRI JUSTICE P.SAM KOSHY AND THE HON'BLE SRI JUSTICE LAXMI I{ARAYANA ALISHETTY Writ Petition Nos.25903 2a2L4 2427.t 32075 32090 32688 33()50 33402 33474 341() 34340 34598 34604 34661 34698 34't46 34836 35774 36598 36824 37414 3749t 37536 43+27 450,47 of2o22 Writ Petition Nos. 15383 47 3719 372L g',t29 37itB 9695 11599 14485 14492 t542L 15736 15745 L5779 L6164 L6223 1 16??t-167 61 16 0,29)L4 20929 20959 and 2355,5 of 20'.23 COMMON OR.DER:fper Ho rt'l>Le Si Jrtsttce P'SAM KOSHY) Thest: lt:rtch {)l writ pctitirns ir:L','c bccrt filecl assailrng t}lc ordcr irrrsscd bl lht. rcspondellt No. l7'l'hr: lncome Tzrx Officer- datcd ).9 O/.2022, viclc DIN & Nor.ir'r(i o l'lBA/(lOlvI /F l 17 l2C22- 2?,I 1O44297gO2(l) for thc assessrnerlt yc.ir 2016. 17 , under Secliot-r l13 A (cl) of the lrlcomc Ta'x Act, 1!161 (tbr shot'r 'the Act') The i';rrllenqe is erlso to the consequential noti<:e dated 29 07 2022' under liection 148 of the lncome Tax Act, as u'cl[, issued by the 'respondenl No. I himsclf. '2, Hcard Sri A.V- Krishna Kautrdirritt, learncd Sctlior Counsel rlppcllrlng on behalf t,i Sri A V.A. Siva I(artikerva, learned counsel lbr' thc pctitioner and Sri -I.V. I']rasad, lcrrncd :;ounsel for Lhe rcspondcnt- Dcpa rl men t . 341 , 3Ee4E - ) 3. Though Lhe aforesaid tu,o ordcrs har,c bcen assailed on various grounds, nonethcless, the loremost objcction which the petitioners have raised is that o[ the two orders being in contravention of the amended provision of the Income Ta-r Act, 196 I . 4. The objection specifically u,as that once when the respondent No. t have decided to go in lor rc-assessment of the return submitted by the peti tioner/ assessee and notice for the same under Section 148A of the Act n as issued, it r,r.:ts incumbent upon the respondent No.l to have adhered to the amended provision of thc Act. According to the learned Senior Counscl for the pctitioncr it was required to get the re-assessment done in a faceless manner, rather than being assessed by the jurisdictional ofllcer as has been provided under Section 1448 of thc Act and in accordance n,ith the scherne enacted by the Central Govcrnment under Section l514 of the Act. There were other objections also raised by the pctitioners in this batch of writ petitions. But, since the aforesaid objcctions was substantially touching the jurisdictional issue itself, the learned Senior Counsel appearing for the petitioner requested for considering and deciding the aforesaid preliminary objection hrst. Further only if required and in case, the preliminary objection is held to be not sustainable, would there be a requirement for this Court to proceed further and decide the other issues raised. 5. Ir ,. rt',r' ol llr( r-c'qLrcst rnacl,' Lrv tlrL lt rrrned St:nior Counscl apJrr--arirtg lirr all Llic pctittoncr ar-rrl rr.hicl. s:rs trcccptecJ by thc ie .rrr-rcd counsel trrI thc t cspOnclcnt, u,c ttroceecl io de cidc tlte albrcsail thc Act.\" 7. Le:rrncrl Senior- (lounscl appearing [or the pclitioner strcssed lrir|cl oD tlrI I:rcL tlrtrt subscquent to Lhc lmcr)dmcnt ir-rc:orporated in the [nconrr' 'lax Act, 1961, with cffec( flom 29.O3.'2022 ali thc p|oceedinrrs initiatcd b1' thc authorities concerned under Section 1.18,4 and 1-18 of thc n ct .erc all r:rande.torily to be proceeded in a lhr:elcss nrlr)rer. lllsc, the silme tvould amollnl to being violative of thr: lncomc'l'irx Act or in contravcnliorr to thc procedurc prcscribed turcler lau u lrich is in lirrce I 4 8. According to thc leartrt'cl Scrlior petitioncr oncc whcn thc Ct:lrtral Lloa|cl Counscl allpcarlng for rhe oI I)ircr:1 'l'axc's (lirr shorl 'CBIT'1, have issuecl the notilr('atlon datcd 29 o: '')'O22 rvhcrebv a scheme called e-asscssment of Incomc liscaping AsscssmcnL Schen're 2022 which came into force ttith effcct lrom )9 O3'2O22 itse[[; Lhe assessment, re-assessment ol- r(l-(lompLltation unclcr Sectiol-l 147 and the issuance of notice under Sccl'ion 148A shall bc dorle llrrough the automatt:d allocation. F.ur|h()r thC noliccS, to be issucd, hirve tr> be in a fact:lcss manncr as is prrlviclctl ut'rclcr Scction l44B ol Lht: Act lt was also contended that thc rc (lpenlllg 1>rc>cecclitlqs lir-st ol erll could not havc been initiated aftcr a gap oI tl-rree (3) l cars Sccot-tdl}\" re- opening of the proceedings can ontl' bc permittcd if rhe income chargcable to tax escaping assessmellt ls lnorc Lhan iilLy Rs.50.0O,0O0/-. g. lt was further contended by thc le:rrtred Set'rior Counsel appearing for the pctltioner thut the rcsponclent No 1 hars acted in a mechanical and arbitrary fashron u'hrlc issuir-rg noticcs through the jurisdictional officer. 'lhc said Act was $ rLllout taking into consideration the amended provision urlder the Itlcome 'I'a-x Act' 1961' as introduced under the Finance Act,2O2l lt r'l as also $'ithoul proper verification of whether the so callcd iucomc rvhich hers cscaped assessmcnt exceeds Rs.5O,O0,000/- or more . -..,- ) 1O. Lt.a|nL tl ('()Lrlrscl firr- tlr0 rtspondcnt l)cp:trtrf ('nt oll th(: othcr hanrl oppo,'iug thc pr:tition sLrbrnits Lhat it is not tlLc casc 'hcrc ir nr)tj( (' Irirs l)('r'lr rcc('ntl- ' rsstrecl Lo tl.tr: pr:titiorrer sitbscquent to thc anrr'rrrlnrcnL br-ouqht in to thc At:t., ccordirrg ta) hiln ur zrll thr:sc cases, r:lol i( ('s ,,r L'r-r' issttcd l)ri()l- lo tl)o ilmcrldrllctrt rvhiclr had come. As sLi< lr. Ilrr: ])r ()( ( ( .1inqs irlso havt: ireen clraNn in lCrrns ol tl-rc uir :trncnilcri r)r ) 'isl()it. Morcr.rtrl-. llrr' tact lltilt nu furtltcr erpprrlr,,al w:rs rcqirrr'< ci 'Lrr :ssil!' lro!l('os arL Llris :;targc b) lhc Asscssinq O[licCr lends sr-ri)l)()rt l0 tlr(' ('onL( ntron ol- thc rc:spclndent f)cp;rrtnicnl tlrat l-hc zi( iioir .rn iiL( [)ilrt ol- tlrc jtrrrsciictio:ra] Lrllict:r irt initi:rtrng thc procccciinqs ':ls l)ropcr, Icqal and JLrstifi(:d. 11. It rr':r:, :r]so thc c()ntclrLi(Jn ol' the r('sporrdcnt-DarpartmcnL thaI Lrn(i( r'lhr lrlovrsrons ol'thc Act botlr ther .JAO as u,r:ll as units under Nl\"l (' hrrrL '()rr(-LLr1-crrt jLtrisciictior-r. '['lrc Ai:t docs not drstinguish belu'r't n ,1. O or NF,{(l rvitir rr'spcct 16 js:isdicrion ovcr zr case l'his i-s lur t hcr corrob()ratL'd by rlrr t.rLrt tI)irL Llnclcr Scction I14I] of thc Act. tht' rr:c ords in ir ( rLS(' arc Lranslcrlr:d ba< k to thc .JAO as soot] as the asscssmcnt proc:cedings irre complctecl. So, sr:ction 14,18 oI the Acr Iavs rlou n rhc rolc ol N Fi Cl :rnd tlrc Llrtils under it i-or thc specific pllrll()sc ol i'onrlrtc,. cl arsscssrr'cnt l)roceodings in a specific casc in a p:iIti( Lllar irss('ssrnL'ut r crrr. l'lris crrnnol l)( r-{)nstrllcd Lo lnc:ui that the.JAO is l.rlrt'lt o1'tlri jttrLsclit:t.ion ovcr r parlicular assessec or with i-(--sp(,cr 1o 1r,r.r<'L rlLrr('s not lirlling undcr thc irmbit of Scction l'l4B of (, the Ar:i. Sitlce. secticll't 144B ol f he A(]t docS not provide lor issLtzttlt.t: of noticc under section 148 o[ the Act, thcrc cern bc no ambiguin ilt thc far:r that rllc.-169 5till has thc.lr-trisrlir:tiol'r to issuc Iroticc undcr Section 148 oi lhc Act. L2.ltr,r,asfrtrthercontcnclt:dbythcleartredcottllscllorthe rcspondc n t- De parlmo nt tl-raL tlr<: said r-rotification docs noI slalc u,hctlter the notice is to bc the scopc ol the schcrnc with regarcls to [hc procedurc covered by it and lays dor'vn thc lcgal contours of how such proccdurcs arc to be carricd out lt slates thtrt thc tssuztllci: of noticcundcrSectionl48ofthcACtshallbeLl-rrougi-laut()ma[(jcl alloczition in accordancc with lhe risk rrtanagcnlcnt stratcgy ancl thztt thc assessmenr shall br: in a fztccless m:lnner [o Lhe ext(]llt providecl undt:r Scction 144L) o| the ACt. l,.rr;m thc albovc, it iS apParent that in the procedurc lor re-asscssmcnt, as it exisLs as ou date both thcsc can be follou'cd. Therefore, it rvill bc incorrect to state that thc issuance of notice by the JAO is rvit'hout jurisdiction' 13. According to thc lcarncd counsel lor the respondcnt- Department ncither the Section nor thc schcme dated 29 O3'2O22 speak aboul the delail spccihcs of the procedure to be follosr:d therein. 'lhey lay down the gcncral principles that should be follou cd so as Lo impart greater efficiency, transparency and accountabilitv to lhe procedures contained therein 'lhe said scheme lays dou'n that the issuancc of notice under Section 148 ol the Act shall be through auLornitlL'(i .rll()catr,)ri irr aCr:,rirlarrr.Lr .rlh Scr:tion 1441] of tl)e ncl. If .rs ztlso sulruritttrl lhilr Lllc ('lllT has issurcd notificatior-r No.Ol/2O22 datt'f the High Courts, thc Hon'blc Suprc,rc coLrrt Li,kirg i.rL, c,rrsicrcratior-r the fact that the Incomc Tax I)e1tar Ir.e rrr ]tiril issr-rt,rl .plrroxinratt_.ly 90,OOO notices undcr Sectiorr [.lE ol rir,, rrl .rptlr:rl1r1 i.L :rpcl r1 :rll the:sr: cascs, the Dcpartmclrl r'olrlri Lct..rirr. r.rn.dilu:;:; s. llr as re_assessmcnt proceedings arc cot rccr.l)e (l TltL.r.i,fr.,rt:. irs at ottclimc meitsurc invokrng thc porvcrs conf'ern:cl ir1;rn ir Lrn(l.r sc(.riL)r- 142 ol thc crrnstitution of India. the IJon'blc Supr<:r.r.:c Cour.t .rciercd that lhc notices undcr sincc q,Lrcr r tirc Iiirrrurcc Ar.t, 102 l , bci:rurt t:rrfrrrc:cablc 202).444 tTR 7 St 10 rhe llon'ble Sr-Lpreme Court in paragraph No 7 'I'hc rt:lcvant portion of which is bcing rC Seriritrt 1 .-8 ul-ri<:i: .'tcrr: tsstlr:cl bl' Ihc l)cparLrncrll should be consiclt:rcd to hzrvt: bct't-r tssttcrl (lndcr SecLion 14BA of th(l lnconl0'['ax Acr i.c. ncri provtsiott lrlscrl((l lly u'av of the lrinance Ar:t' 202 1' and pei-mitted thc Dcparlment to l)roceed lurthcr u'ith thil ro asscssmcn[ proceedings as pcr the substituted provisions of Scctior-r 147 to 151 of thc Irrcomc Tax Act :ls per th(l [\"inance Act' 2021' 19. It u'ould [rt' ri:lcvatlt at this juncture [o takc note o[ thc obsr: rva lio tt s m:rdt' i;r anci paragr-zrPh No E ' produced hercin t t trclc r ,Ihus, the nll{1 prouistons substituted bg the Finance Act' 2021 u'.,i'^o' ,\"lri\"aigii ond beneuolint m nature and substituted f ith u iZl'!,rr*, \"r^ i,,d objecr ttt protect the ights and 1terest of the ;1.t::i;,;';. 'r'rr ot '\"'t t'ht sn*e beiis in public itterest' the ;;:;;;;;;;,;; courts huue righttv hetd that the beldrt of new -',,,,isron.s slrull be ,,.,u'ru oi'itible euen in respect of the oo::i: ;::,',i ; n :,,: l',, ii,s, \" i \"' -'. \"'\"'---en t u e a r s' p ro ud r r s e ct i t't 1 148 noticc hrt' been 'ssr/do orl or afler Apnl 1' 202)' We ore rn 'rJiril**\"\";;,|\"'7l,, tuirh tn\" ui\"i taken ba the utttious tltqh ('ouns in hoh lltq so. Houteuer,attlrcsom'eline'thejud-gmentsoftheseu,erallhah Coutls u)ould resuLt in uu :iut\"\"i\"int proceedings^Gt all' euen if tlte srtme ctre 1;emtissrble ttntler the Finance Act' 2021 and tts 'per tubstitut' cr--t ol thc procccdings relatint lo l):,ls ilsscssnront vr:rrrs. lir.rr.lter, tllc IIon'ble Suprcntc Oour-t rLqain rn p,rrrtqtrrlrir No S rr.rr ern1:halicallt tr.rd said lhat tltc proccr:rlirrqs oLrgltl l)()l to har.c becn i-;sr-:cc undcr the unamenclcd Act. Rathcr ouqhl to llrtl bccn rssuc:cl urrrlcr rlre substitutcd provisiot.rs:ls Ilcr lli( 1.'i:].rncL . r'r. 2t-tl I. l,trrtitr.r' in lhc samt: parag,-aph clczrrlr' Circr'lt rl llrc Il]conti 'l'rrr I)epar tr'-,cr)t lo procccd ftrrther aS pe!- ihc FinanL:t Act, 2o2 l. sr-rbjcct tr., corrrplia tcc of alI Lhe proccdr-rrai reqltrr( rrcntS itrrrl tlcli.rtr:Cs avtrilabit-- tC thc aSSCSSee under .rhc sttbslitrttt:c1 lrra) sr()1ts un(l()r tli, IirnzrrrCt-- . Ct, 202 l. 'l'ht: fact thar lhc llon'bl,: SLtprr'rit(' Cr>r-rn aljotvccl ll-rc loticc carlicr issucd undcr Section 148 t)c Lt-c:rtc(l tis noLicc orlc Llndcr Sectiurn 148A and furtitcr il u,as ,rLso bc tt(,itl('d lrs ttrc shrtu i)2tusci noLice issuecl under Scctton l48A(l;J b.,' itsclI cstzrb]rshes thc iacL rhr: directions given by the Hor-r'blc Suprcmc' CoLtr't lor tltc re sporrdcnt Dcpat tment was 1o procccrl lurtl-rer ir: :rr:r- orclanr:c $ itlt lltc- srJbsLitut('d provisions which s[ood r]rtr'!)dLtced lrv tlrt iiinancc i r'1, .2O.it 20 30. In the inStant case, undisputedly the rcsporlrlctit-f)epartment has not proccetlcd agaitlst the pctitioner under tllc srtbsritutcci provisions of thc F-inan<:c Act, 202 I llal'hr:r' it 1lt oct:cclr:rl ri'ith thc rinamended provisiorls oI lau This irr othr:r rvords r' 'lrvcd across tl-rc countn ' approximately 9,OOO in number ttt-td tonttttecl lrl thr-- Ilon'blt: Supre me Court also vidr: rhc l udgcrnent oI Ashish Ag;'iru'ltl sripra' 31. It is wcll sctlled principle of law that where thc 1;ou'cr is given trr do certain things in certaitl '\"r'ay' Lhc Lhing has Lo lrr: rlollt' irl that r'l ar alone and no any other manrler which is othcr('isc rlrlt prouidcd under the law 32. Thc Hon'ble Suprcme Court in the case of Chandro Kishore Jln Vs. Mahaueer and' otlrcrs2in paragraph No 17 iaying dog'n thc aforesaid principle held as under \"it is u'cll settlcd solitan principle that if sratute provides lor a thing to bc clone in a parlicular manncr' lhen it has to br: done in that manncr and in no otht:r m:rnner''lhe said principle of law rvas furthcr rciterated in thc casc of Cherntkurimani Vs Chief Secretary Gouentment of Andhra Pradesh attd ' rggg s scc zo6 )I ()[herc], .h.r( ilt, agLlill r, l)tlrilqr.lph I,J.. I4. the :rlorcsaid principlc ll:ts becn rc'rnli;r'cr:d i,r rlrr. IIon,blc ljlrllrerne Cour-t iioiding that \"rvhcn. lau. ltrcst't.il;r. rL lltirrq ro bc cloltc in a parl icular rranncr lollo*'rnq a 1r,r.ti.rrlar )ir)( ( (luri.. it shali lr:r't, io be donc in rhe samc nrann.r lbllou rnq thc plrlisiorrs of lit,.r rr ill.rout dc:viating from thc prt:scribcd Pr.r.r.clLlrr.. .l itr. slLitl print.ilrir. ltas ,g.rrn rcccnLly bccn rrrtcr:rLcd :rrrrl tirlr.*i'ri rr llr. r;isr, ()r- /Jr1lrrcip al corporation Greater Muntlni vs AltlLLrrtsh I'rtr ctrtrr orr'i.rJ,:rrcr in the casc o. opto Circutt Indict Lunitecl I1s A-rzs [Jcurrt r.tttcr orrriurssarcl again in thr-. case of uniorr .f lndrct vs ily'r,rr'.s/r Sirr4.rrr lrrc, casr: o||ata chenticals Limited t/s. ()orr,ttisstoner-,,/ ( i1151a771.; (1trt:uetttiue) Jutr Nagler,. rvht_r<:irr it has been l.rcld tlut Lhcir. i irrr lrL. rrr; 511;1y1;11, againsr rhc lari.. [l. tht: latv requires s.nrcllting to lti. rlo,<: i..r,,rtit.ular mitlr.(ir, then it rnust be done in th:lt manne t, il il is rr.t cirrrr. i, Llr,L ,ta,rrr.r thcn lI woulcl have no cxistcnce in tltc t,r t: of lirrr . Ir 1tar.:rgraph g of the sard judgmenC, thc FIon'ble Suprcnrt Oourt iic.lLl .rs un.lcr.: \"Tht:'l rIturtal's.itu.lttnu,rtl lttt.; proc<:r:;lecl on lhe basis that ete:n llttrtJtt I /.ri s,U,rf;lr,.s Lur:re circuutt q)nlrory to laut, the appelhtrtts tu,t.,r[rl lv estop[)(cl because their reprcs{'ntuliue ti.,as P/1,.scrl LUhen llte samples uere rlrrtutrt tttLd Lltctl tltcl rroL oltje<,t lntnt:dictteLg. Ihi-s is a t:otn7:ltlt lt1 ;terr:t:;t, littrIrnt1 botlt itrt lrtt:L ruttl !ritL,. en fa21. ' zot5 tt scc. t zz t 2o2o t3 scc 2:,t ' 2021 6 SCC 1A7 'cap.No.qgot of 2ot 2 'tors rr scc s:t: 2? 11 hars lrcen fi7ot c than rtnythl proued that tto rept esenL(LLiue of thc appellant LL)(ts' In fQcL' present ot lh' lit1e the Cu-stom's lttsPector too]i the sarnples- Shr' K' l l. .ittni ruho wos alleqecllg preset tlot onll'l stoted LhaL he tlkl not reytresenl llte Cleanr'g t genL al the appellants itt thut h.e uas not Lller emplotlee but also stoted that hr: ruo-s not present ttlp'n the samples t'ttere taken\" In fact' tht,rejore. lh.ere tutts no reStresentatiue of the appellants iuhen the -srrrnlrlc's utere rctkett. tn ktu't equaLly tha '!'ri.ltunal ought to ltaue reolized thot there caft be rtt t:stopDel r.tqrrinst lcLu' If Lhe Lruu requires th(rt somethu]g be done in. a particLLlar mdruler' it rnust be done in thrtt tn()nnet, ctnd if not rTone itt that maruter ho.s no cxistenci' ut Lhe eye of laut aI all Tltc Cilsto'n's Authoities are ttot absolued from follotuing the lau depend-ing upon the ucls o.f a pariicular a'sse's'see something that is illegal cartnot cctnuerl itself into somelhing legot bg tle oct ol a third persott.\" 33. [f rve look lnto thc principlc of lau' laid dou'n by Lht: I lon'blc Suprcmc Court as enumcrzttcd in thc prcccding paragraphs:rttcl s'hct-r u,e look into thc facts of l-he prescnl case' it would clearly rcficct that rhe Parliament had by vtrtue of the Financc Act 2021' broughr cerlain amendmenls to thc provisions of thc Incomc Tax Act' more particularly, in respect o[ the manner in whtch thc reassessmcnL and Lhe procedurc to be aclopted by thc Income amendmcnL 1^'/as brought with an intention Tax Departmcnt Ttrc to make thc larv more transparcnl- and effectivc The Ilon'btc Supreme Court also r'vhilc dcciding thc casc of Ashisll Agars'al' -:upra' as is discussed rvith in the preceding ParagraPh had specifically dircctccl the ljnion o[ lndia to prc)cr)c(l lrrlllrcr in tcni:s ol li(' till)st Ltili:c1 ltrovisiorls Irl-ortgl-rt in by u-ar ol-IrinrrttL r' ; ct :l() ) l 34. Wh:rt r: lrlso I-L'1,' ': r1 1i) Iitl((' tti lL of til[ i.rct thill the l-lon'blc Suplcrrrc Coirrt u'hilc c:rt'ri'i:;irtq its 1t -,tvt:r Lttrtlt t- Artit:lt' l-'t2 oI the Constitr:liorr ol lndia 1i:rs :rls', rot r'(rialx('d lhc trpplrcrrbility of the F-inanr:c Ac t .lUll L Iilrllrr-'r', Llr, ll,rrr'bl, Suprcmr: Cottlt in very clear and r.rLrarnlriLrLr()Lis l( rnrs It;rrl ir, lrl tlurL rl-rc noLiccs issr.Lccl under thc un anrt'rrdCrl Dt-ovisi.:r. ir Iri.. : '', r r( sirLl!']( rlorr rt lt tlrc IIigh Courr, sirall bi lrL lfL rl irs ir 'i)Lr!( r rl r rt( ,i rirnt:ttclt'cl l)r() isiulls and tlre Uniorr r:rl' Inilrir $,as 11l|cr:tCcl rr) r)r-()c('rd iurtltr:r l-ra)m lllult stage in terms of Il-rc rrnrr'ndcrl i-.:-r)r'isrr,,ns ol ltru In sprte ol sutclt sltccific clear directions ll tlrc IlLrri rlt' SL,1r, in.' ('r-)Lirt, thc Union of India for reasons br:st knou'n agarn ll1()r'('( (lt:d r,. iLit thc procedurt' as it stood prior Lo tlrr: irrncndt:d pr-or Lsions t, lricl'r came ittto forcc from oI o.+ 202 1 35. l:r vicrr Lrl- tl-tc a.riLrr',:s:riti ilr-i( !s:ri() rs, it is l)t Irou' r'crr, clear that the procerir-rrL to bc tirllouccl lr th< rcsponclent l)c1:artrnent upon treating t}.rc notices issucd lrrr' r( irss( ssmenl lteing undcr Section 148A, thc :srrbscqurerrl pr-occ('(lrllqs sirs rnanclatorily rtclr-rired to be undertakclr rurdcr the slLbstitutr'cl ptoi isions as laid dou'n under the Financc Ac:1. 20') ] In ihc itlrslnr c ol' rr'I:ich, '( :lrc constraincd to holcl that lirt 1)rOCcclLtr.'irclolllL'Ll [] ' ll)( tasllolrcir:rtt-l)r:Parlrnent is in conLlarvclrtion Io th(t sliltlll.(' I , llrc lr rrilltcc Ar'1, 2O2 I , ,Lt the lirst )4 inslalncc. Sccoricll-v. il is alsO ilt direc:L colrlra rcllLlorl to the drrccti'\"'cs issued b- ,' thc i lon'bLl S L tpt c:mc Court rn thc casc: of Ashlsh Agaru'al, supra. 36. lror:rl] tl'tc alorcsaicl rcalsotls, tit,r trnpr:gtlccl notices issucd and the proceedings dt-:trr t-i bv the res pondcnl-- DcpartmcnI is neitl-rer tenable, nor suslain:rblr:. 'I'hc notices sc-r issucd and the procedure adopted betn.q per.se illegal, clr:scr-vcs Lo bc atld are accordingll' set asidc/quashcd. As rt (:olrsecLltcttoc, all thc imllugned orders getting quashed, thi: conscclttcrn(ial orders passed by thc respondent- Dcpartmir-rt. irllrsu.inl ir) t hc nolices issued ullder Scction 147 and 148 rvould also gct clr-t;rsitcd and iL is ordcred accordinglt'. 'I'he reason we arre quashing thC co tl serlr-tcntial order is orr the pr-irrciples that uuhen the initiarion of tl-rc proceedings itself was procedurally lvrong, the subsequcnt ordcrs irlso gcts nullifred automatically. 37. The prehminarr objectiorr raised bv the petitioner is sustained and ail thesc ',r,riL pctihons stands allowccl on tl-iis very iurisdictional issue. Since thc impu;rncd rlollccs and ordcrs are gclting quashed on the point ol lurisdictlori, wc are not in<:lincd to proceed further and decide the other issues raiscd b.v the pctitioner which stands reserved to be raised and contended in art appropriate proceedings. 38. Since the Flon'Lrlc Sttprcme Court had, in the case of Ashish Agarrval, supr:t, as a orie-titn| mcasurc exercising the powers under Articlc 142 ol rlrt (' r ) r r s I i t Ll I j1 ) ] r ol Inrlir. |)r'r'rlritt((I t]rc Rr-venlrc t<> procccd unc-lci llr( slrlrstrtLrtCrl Ii,r', isior: rrrrl llrrs CloLu-l rLllou,ing ihe petitjons or.th oLr []rt lrrOr:r'rlLrr;rl l-1:.r$. t]rC |iglrt Cottlerrcd on Lhc Revcr.tut: rt'r;ttirl rcrrrrrLn lcst-t-r'. rl to 1;rr,i.Lrl litttlrtr if thcv so s'ant ftlom tlrC sLirg( oi tlrc oril, r ol-tirL Srrlt|r'rr, r':r1,s1 Lr rlrc iirsi olAshisl-r Aganlal , sn 1.rlrr. 39. No otclt'r l l,) (() L t1s:t st:ctur'1, ntisit:llirrlotr:, l)t lili()n . pL rirlirq il :rrrr.. slt:rll stancl closed To, ^,,i3+'&?1?t?ffixil t 'rRUE coPY/' ,eEffiru oFFlcER I The lncome Tax Officer, Ward 1' lncotne T:rx Office, Near Rail Under Bridge' Naloonda District - 508001 it\"'ido,tit\"ilCommi.sion\"r. of lncome Ta< Range-3, IT Towers, 't0-2-3' A.C. Guards, HYderabad -500004. fr,\"\" p-rlnCiori ChieJ bommissioner of lncome Tax, AP and TS, 1oth Floor' C- eioiL, i.i-To*ers, 1 0-2-3, A.C. Guards, Hvderabad-500004' Ti,l\"iiiio..fri cjniCei, ward 1o(1), Hvdeiabad, Room No' 51s' sth Floor' lr T;;;;;, AC Guards, Masab Tank' Hvdejabad^- p.0q Ory, Telansana' i[e Frincloaf commissiontir of lncomc Tax - 6, Hyderabad, Room No' 6'1 1' Ain f foor, [i fowers, AC Guards, tr,4asab T;rnk, Hyderabad - 500 004' Telangana. ifre SLiretarv. Department of Revenue, lt4irristry of Finance, Union of lndia' North Block, New Delhi - 1 10001 ir;\"'prr\"ipii CnieT Comm,ssioner of lncome Tax' 1oTH Floor D Block lT Towers, A.C. Guards, Hyderabad 500004 itiiiribi.\" rri-ofriier,'waro 1' 6'12-38, (lanesh Temple Main Road' Kothaoudem 507101 i;;'fi;i.tr;adommissioner of lncome Tar, Exemption circle1(1 ) HY9^^^^ . A;il;\"ail;r;,-opp le stroirrn Basheerbash Hvderalad lg.langgqa 500004 Tfi;].;;; i;ibki\"\"r. Ward 1 . Nizamabad, lncbme Tax office, 6-2-156/3' Subash Nagar, Nizamabad - 503 002, Telattgana 1. 4. 4 5 6 7 8 G. 9. The Principal Commissioner ot lncome fax _ 2. Hvderabad, Signature Tower.s, Sy No 6(P)_of Kondapur, Sy No 37(-p jot (othagud a] Opposite Botanrcal Gardens, Seritingampaily trrtanOai nahqa neOOi Dislrict, Hyderabad - 500 084, Telangana. 10. The Chairmqn, Central Board of Direct Taxes, Department of Revenue, yj!i\"^q of Finance, Government of tndia, Seiretiitit Auifd'ings, New Delhi _ 110001. 11.The lncome Tax Officer, Ward 9(1), I T Tower, AC Guards, Hyderabad - 500004. '12. The Principal Comm.issioner of lncome Tax-.1 , Hyderabad, Signature Towers, Kondapur, Kothaguda, Hyderabad-500084 'I 3. The Additional Joint Comhissioner of lncome Tax, Range -3, Signature Towers, Kondapur, Kothaquda, Hvderabad-500094 14.The Income Tax Officer, Ward -3 (t;, Signature Towers, Sy.No.6(p) of ]-<9.nd3qur,--Sy.fto p.7(P) Kothag_ud),'Opp\". Botanicat Gariens, Seritiigampaily (M), R.R. District, Hyderabad -500084. 15.The Assistant Commissioner Of lncome Tax, Room No. 344, D Block, 3rd - Floor, AC Guards, lvlasab Tank, Hyderabad - 500 004, Andhia pradeih 16.TheDeputy CommirsionerOf lncome Tax, Room No. 344, D Block, 3rd Floor, AC Guards, Masab Tank, Hyderabad - 500 004, Andhra piadesh '17.The Deputy Commissioner of lncome Tax Circle, 8(1 ), Signature Towers, Kondapur, Hyderabad. 18.The Principal Commissioner of lncome Tax - 1, Hyderabad,711,7th Floor, A ^ 9!o\"1,, lT Towers, AC Guards, t ilasab Tank, Hydeiabad - 500 O2B, Telangana. 19.The lncome Tax Officer, Ward i4(1), Hyderabhd, t.T. Towers, R i CuarOl, Masab Tank, Hyderabad - 500 004,.Telhngana. 20'The Assistant commissioner of rncome Tax, circre 3 ( 1 ) Signature Towers, Kondapur, Hyderabad_ 21.The Deputy Commissioner of lncome Tax, Circle 3 ( 1) Signature Towers, Kondapur, Hyderabad. 22.The Assistani Commissioner of lncome Tax, Circle 8(.1 ), Signature Towers, !V. No. 6(P) of Kondapur, Sy. tto Cz1cl or kolnlg\"rob,'Opd. ei,r\"nii\"i'\" \"' cardens, seririnoamnirv 1rr4, Ranga'R6Jov'\"o-^iiii\"t, Hvo6iiuJ soo6bq. . (Erstwhile Deout\"v Crimmiisioner oilncome'fix,\"Circte 17(2), lT Towers, A.C. Guards' Hvdeiratiad soo oo+ int o\"priv'c\"\"r?i.\"\"ioner of rncome Tax, circre 3(3), Hydeiabad) 23 The Assistant c6mmissioner of .rncome Tax, circre 3(1), Signature Towers, Sy. No. 6(p) of Kondanur, sy. r.ro Jz1Fl or'ii\"iij,rilrob,,bpi. a;,]l\"ii\"i'\"'\", ^ G.ardens, S6drinsampitry 1M'), Fi;\";;'hfi;;iii.ffit, Hyderabad _ 5ooo84. 24.The tncome Tax-Offiier,'Wa;a _ TirT sig\"rir\"*Jo\"*urr, Sy No. 6(p) of Kondapur, Sy. No. 3Z(p) or Xotnaltijl'Opp 'Ai\"i;;i\"rr carde;;.-. , - ,uifr !\"i[8ffi ,g,g[sT3$T.\"#gPi:r:i:***lS,;':j:;i\"nt,New Delhi, lndia 26.The Deputy Commissioner of lncome Tax Circle 2(1), Hyderabad 27. The lncome Tax Officer Ward 1 , f.{lzamaOaO '-\" -' ' 28. The Assessino officer Office of tne nssLllit co.mi\"sioner of income tax, \"\" 91.9l g ]:(l l,f! lL.rowe19-, Ac G,; d \", r d;;;i;; [, Hydera bad. zy. r ne Assessino officer. office_of the Assistant commissi6ner of income tax, ^^ qjrctg 4 (1) Ar: tr Towers, Ac GJaids; Mil;;t rr;il Hyderabad. 30. The Assistant Commission\"ioi rnio,ii\"'r1*Itirli.i'bt r l, Hyderabad, 3,€.Tl llE lgy: rs, sy. N o. 6 ( p ) o r. x 9 1 ai q, f 'ql e 7i p i .?' x.it hi g ;d u,' o p p. Eoranrcat Gardens. Sertingampally (M), R. R. Distriit, Hyderabai SOOdd+ 31 . The Deputy Commissionei of i\";;; f j;,' cii\"i\" Jii f , Hyderabad 32. The lncome Tax Officer WarO- f r tr l,, ff VOeraOrJ 5)gn\"tJre Toweis, Sv. ryo 91P) of Kondapur Sy. No 37(p)-iii xot jguJi op-p. eotinicijt\"ar;dn., Serilingampally (M) Hvaeraoao scjooea 33.The Assistant Commissioner of lncome Tax. Exemption Circle _ 1(1), Hyderabad. Aavakar Bhawan, Opposite re bbOiufi, Sasn;iOagl,,' - _ Hyderabad - 500 004, Tetanganj.' - - '- 34. The Commissioner oI lncom6 Tax. lFxemptions), Hyderabad, Aayakar Bhawan, Opposite LB Sradium, aadheerOlg[, iiyjJraoaa _ 500 004, Telanoana 35.The ln\"come Tax Officer, Ward 4(1),lT Towers, AC Guards, IVlasab Tank, Telanqana - 500004. 36. The lncome Tax Officer Ward I _Ra,eev Gunt, Rajiv Chowk, Near Kinnerasani Theatre. Khermmam bU /00 I T s L(ttri1 37.The lncome Tax Officer - Ward 1' Vrkarat^ad' Vikarabad - lncome Tax Office * 4-2-1041,Ramayadguda,'RImaiin3uoa' Vikarabad Town' Telangana - 501 101 38. Tf,e Principal Commissioner ol lrlcome T;'x - 2 tlyd.erabad' Siqnature Towers.Sv.No.o(p)orKonoapur'sy'w'37(P)of-Kothagudaopposite e\"ir;iii;i6r^j\".r\"s) s'eriringampallv lV'andal Ranga Reddv District' Hyderabad - 500 084, Telangana 39.il;'i;;;;iribnic., - ward '1 , Vikarabad' Vikarabad - lncome Tax otfice' \"\" 4li-i6;;','Rrrirviogrdu, Ramaiahguda' Vikarabad Town' Telangana - 501 101. +0. tie Principal Commissioner of lncome T;rx - 2,tlyderabad' Signature -\" +;;;; 's;. r.lo- oipl or Kondapur, Sv. W. 3l(P) of1(othaguda, opposite . aiir\";libl 6rrd\"ni, Serilingamrjally M'andal, Ranga Reddy District' Hyderabad - 500 084, Telangana. 41 . One CC t6 Sri DJndu Manmohan Advocaie [OPU-C] iZ.O\". CC to Sri J V Prasad, Senior SC for lncome Tax [OPUC] 43. One CC to Sri A. V. Siva Kartikeya, Advot;ate(OPUC) 44 45 46 rrl, { ! . One . One QQ !o 9l {. Yijaf Kumar, Advocate(OpUC) CC to Sri C. P. Ramaswami, Advoca:e(OpiJC) CC to Smt. Shraddha Gupta, Advocate'f OpUCt CC to M/s. T. Pradyoth, Advocate(OF,Ub) CC to Sri Challa Gunaranian, Advoc:.te(OpUC) CC to Smt. B. Kavitha Yadav, SC for Ct-lntral Gbvernment(OpUC) CC to lt//s. R. S. Associates, Advocale(OpUC) CC to Sri G. Narender Chettv. Advoc.:te(OPUC) CC to Smt. K. Uma, Advocat,e(OPUC) CC to Sri M. Naga Deepak, Advocate(OPUC) CC to Smt D. Sundari, Senior SC for income Tax(OpUC) CC to Smt K. Mamata, Senior SC for lncome faxiOeUC) CC to M/s. Sathakarni. K, Advocate(C)PUC) CC to Sri Gadi Praveen Kumar, Deputy Soticitor General of lndia [OpUC] CC to Sri Kailash Nath P S. S. , Advr-cate(OpUC) CC to Sri tvlohd. IVukhairuddin. Advocate(OpUC) ' 99 1o !,i A. Radha Krishna, Sr_ SC fc,r tnbome Tax(OpUC) CC to Sri A. V. Raqhu Ram, Advocate(OPUC) QQ to Qr! Dama Sdi Chand, Advocare(bpuci QQ !o Sf R. Anurag, Advocate(OPUC) CD Copies 59. 60, 61. 62. 63. 64. MBC GJP One One One One One One One One One One One One One One One One One One Two 47. 48. 49. 50. 5'l . 53. 54. 55. 56. 57. (r () I I HIGH COURT DATED: 1410912023 2 7 IIT 2[?3 COMMON ORDER WP Nos.25903, 28214, 2827 1, 3207 5, 32090, 32688, 33050, 33402, 33478, 34100, 34101, 34340, 34599, 34604, 34661, 34698, 34746, 34836, 35774, 36599, 36828, 36945, 37414,37'.491, 37536, 43427 and 45047 of2022 WP Nos.1 5383, 47, 37 19, :1721, 3729, 3738, 9695, 11599, 14485, 14492, 1542'1, 15736, 15745, 15769, 1 57 7 9, 1 61 64, 1 6223, 1 622,+, 1 67 61, 167 83, 1 9966, 20914, 20929,2Cr959 and 23556 of 2O23 ALLOWING THE WRIT PETITIONS t i t . .)r ,i r) -,./ -,! (v WITHOUT COSTS l,zl> t "