M/s.Gurudev Arbitrators LLP V. The Deputy Commissioner of Income tax-2(1) and another

WP/7681/2022

AI Insights

The case involves multiple writ petitions challenging notices issued under Section 148 of the Income Tax Act, 1961, for various assessment years. The petitions argued that the notices were issued without following the amended procedural requirements introduced by the Finance Act, 2021, which came into effect on April 1, 2021. The Supreme Court's judgment in Ashish Agarwal addressed similar issues, leading to the modification of the High Court's earlier decisions and the continuation of reassessment proceedings under the new provisions.

• Counselvise Citation: [2022] 140 COUNSELVISE.COM (IT) 758204 (HC-TELANGANA)
• Appeal Type: Others
• Pronouncement Date: 09-06-2022
• Assessment Year: misc
• Other Referred Cases: Union of India vs. Ashish Agarwal
• Laws Referred To: Income Tax Act, 1961, Constitution of India
• Result in Favour of: Partly Allowed
• Court: HIGH COURT
• Department Lawyers: A RADHA KRISHNA
• Assessee Lawyers: KRISHNA KOUNDANYA
• Keywords: Assessment Year; Income Tax; Legal validity; Natural Justice; Notice; Reassessment; Ultra Vires; Writ petition
• Section: 148; 149; 151; 148A

Judgement Text

"HIGH COURT FOR THE STATE OF TELANGANA AT HYDERABAD (Special Original Jurisdiction) PRESENT THE HONOURABLE SRI JUSTICE UJJAL BHUYAN AND THE HONOURABLE MRS JUSTICE SUREPALLI NANDA IIRIT PETITION Nos.33919, 23470. 26A73, 27937, 30420. 30446, 30899. 34944. 34949. s4954. 34974. 36L9O &,36912 of 2O2L and 4899,64a3.6490. 649t. 6sos. 6513. 6526, 6s40.6560.6574. 6617.6620.662L 6623 6624 6638. 6654. 6681 6862 7681 74OL.7902,7932 . 7938. 8088. 8147. 8403, 870L. A746.9446. r1202 11214 11335 LL377 Lt425 11483 11495 11510 11619. 11848. LL9O2. 11995. 2017.12914 &, L2978 of2022 M/s GSR Cold Storage Private Limited, Flat No. 503, Vishnu Slpender, Srinagar Colony, Hyderabad - 500 073, Telangana. Represented by its Director, Mr. Telaprolu Veeraiah, S/o Mr. Telaprolu Lakshmaiah. ...pETtTloNER AND 't. The lncome Tax Officer, Ward - 2(1), Hyderabad, Signature Towers, Sy. No.. 6(P) of Kondapur, Sy. No.37(P) of Kothaguda, Opposite Botanical Gardens, Serilingampally Mandal, Range Reddy District, Hyderabad - 500 084, Telangana. 2. The Piincipal Commissioner of lncome f ax - 2, Hyderabad, Signature Towers, Sy. No.. 6(P) of Kondapur, Sy. No.. 37(P) of Kothaguda, Opposite Botanical Gardens, Serilingampally Mandal, Range Reddy District, Hyderabad - 500 084, Telangana. 3. The Central Boaid of Direct Taxes, Represented by its Chairman, Department of Revenue, Ministry of Finance, Govemment of lndia, Secretariat Buildings, New Delhi - 1 10 001 . 4. The Union of lndia, Represented by its Secretary to the Government, Department of Revenue, Ministry of Finance, New Delhi - 110 001. ...RESPONDENTS WRIT PETITION NO: 33919 OF 2021 Petition under Article 226 ot 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, one, more particularly in the nature of Mandamus declaring: I THURSDAY, THE NINTH DAY OF JUNE TWO THOUSAND AND TWENTY TWO Between: l a. the notice dated 30/06/202 1, issued by the '1st Respondent, in DIN and Notice No.lTBA lASf 15114812021-2211033882987('1 ), u/s 148 of the lncome Tax Act, 1961, proposing to reopen the assessment of the Petitioner, for the Assessment Year 2O15 - 16, as arbitrary, illegal, bad in law, barred by limitation, violative of prinr;iples of natural justice, and without jurisdiction, being contrary to the provisions of the lncome Tax Act, 1 961 , and consequently to set aside the same in the inte'ests of justice; & b. the No lification No.20l202 1 I F .No.37 01 421 35 I 2O2O-f PL d ated 31 I 03 12021 and Notification No. 38/2021lF.No.370142/3512O2O-TPL dated 2710412021, issued by the Central tloard of Direct Taxes, the 3rd Respondent herein, extending the time limit under the pre-amended provisions, as not applicable after 0110412021 , after declaring ttre same as ultra vires the provisions of the lncome Tax Act, 1961. lA NO: 1 OF 2021 Petition u rder 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 grant stay of further proceedings, including any recovery, pursuant to the notice dated 3OtOOl2o21 , issued by the 1't Respondent, in DIN and Notice No.ITBA./AST/S/ 14812021- 2211033882987( 1), u/s 148 of the lncome Tax Act, 1961, for the Assessment Year 2015 - '16, pending disposal of the above Writ Petition. ' Gounsel for the Petitioners: SRl. SRI KRISHNA KOUNDANYA, SENIOR COUNSIL ALONGH WITH SRI. A.V.A. SIVA KARTIKEYA Counsel for the Respondent Nos.1 & 2: SRI A. RADHA KRISHNA Counsel for the Respondent Nos.3 & 4: SRI B. MUKHERJEE, ADVOCATE FOR SRI NAMAVARAPU RAJESHWARA RAO, ASSISTANT SOLICITOR GENERAL WRIT PETITION NO:23470 OF 2021 Between: Rajesh Kumar Nlaidu Yabaji, Flat No.203, Plot No.44-45, Shubham Apartments, Chinnana Thota, Old Alwal Secunderabad, Hyderabad 560 0'10. ...PETITIONER AND 1. lncome Tax Officer, Ward 15(1), Hyderabad lT Tower, AC Guards, Masab Tank, Hyderabad. 2. The Principal Commissioner of lncome Tax-7, l.T. Towers, A.C.Guards, Hyderabac 500 004 3. Central Board of Direct Taxes, North Block, Central Secretariat, New Delhi, Delhi 110001 . Represented by the Secretary, Tax Policy and Legislation Division 4. The Union of lndia, Represented herein by the Finance Secretary Ministry of Finance Department of Revenue Government of lndia, North Block, New Delhi 1 1o oo'1 ...RESPoNDENTS Petition under Article 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 a writ, order or direction. more particularly in the nature of Wril of Certiorari (a) Quashing the notifications dated 3110312021 and 2710412021 bearing Nos.20l2021lF. No.37014213512O2O-fPLand38l2O21lF.No.370142/351202O-rPL, respectively, issued by the 3rd Respondent (Annexures D and E) to the extent that they extend the applicability of Sections 148, 149 and 151 of the lT Act until 3010612021 as being ultra vires the Relaxation Act and the lT Act, and therefore without authority of law (b) Quashing the notice dated 30/06/2021 bearing No.ITBA/AST/S114812021-2211033882752(1) issued by the'lst Respondent (Annexure-A) under Section 148. of the lT Act, as being without jurisdiction and therefore illegal or, in the alternative if this Hon'ble Court were to hold that the provisions of the Relaxation Act delegate the power to the Central Government to modify the Operation of the provisions of the lT Act (c) Declaring that the provisions of the Relaxation Act to the extent questioned herein are ultra vires the Constitution of lndia. lA NO: 2 OF 2021 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 (a) stay the operation of the notice dated 30/06/2021 bearing No.ITBA/AST/S/ 148t2021-2211033882752(1) (Annexure-A) issued by the 1st Respondent to the Petitioner under Section 148 of the IT Act for the assessment year 2014-1 5 during the pendency of this writ petition (b) pass an exparte order in terms of V1 .1 (a) above- Counsel for the Petitioners: SRl. SRI KRISHNA KOUNDANYA, SENIOR COUNSIL ALONGH WITH SRI. K. RAGHAVENDRA RAO Counsel for the Respondent Nos.1 to 3: SRI J.V. PRASAD (sc FoR lNcoME TAX) Counsel for the Respondent No.4: : SRI B. MUKHERJEE, ADVOCATE FOR SRI NAMAVARAPU RAJESHWARA RAO, ASSISTANT SOLICITOR GENERAL 4 WRIT PETITION NO: 26873 OF 2021 Between: Suryalakshmi Cotton Mills Ltd., Registered office at Surya Towers,,6th floor 105 Sarilar Patel Rcad, Secunderabad I500003 Rep. by its Authorised Signatory Pan No AAECS1921 R ...PETtrtoNER AND 1. Assistant Commissioner of lncome Tax Circle 3(1), Hyderabad Signature Towers, C)pp. Botanical Gardens Kondapur, Hyderabad - 500084. 2. Deputy C,rmmissioner of lncome Tax Circle 3(2), Hyderabad Signature Towers, ()pp. Botanical Gardens Kondapur, Hyderabad - 500084. 3. Union of lndia, Rep. by its Secretary, Department of Revenue, Ministry of Finance, lrlorth Block New Delhi - 1 10 001 . ...RESPONDENTS Petition under Article 226 of lhe Constitution of lndia praying that in the circumstances :;tated in the affidavit filed therewith, the High Court may be pleased to issue, Writ Order or Direction more particularly in the nature of Writ of Certiorari quzrshing the impugned Notice No.ITBA/AST/S 114812021- 2211032476842(1 ) dated 1610412021 issued by the '1st respondent under section 148 of the lncorne Tax Act, 1 961 for A.Y.20 1 3- 14 as being without jurisdiction, without authoritlr of law, beyond period of limitation, contrary to provisions of lncome Tax Act, arbitrary and illegal. lA NO: 1 OF 2021 Petition urrder 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 the impugned Notice No.ITBA/AST/S114812021-2211032476842(1) dated 1610412021 issu()d by the 1 st respondent under section '148 of the lncome Tax Act, '1961 for A.Y.2013-14 and all further proceedings pursuant to impugned notice. lA NO: 1 OF 2022 Between: 1 Assistant Oommissioner of lncome Tax Circle 3(1), Hyderabad Signature Towers, Opp. Botanical Gardens Kondapur, Hyderabad - 500084. 2 Deputy Commissioner of lncome Tax Circle 3(2), Hyderabad Signature Towers, Opp. Botanical Gardens Kondapur, Hyderabad - 500084. ...Petitioners/Respondents AND 1. Suryalakshmi Cotton lr/ills Ltd., Registered office at Surya Towers, 6th floor 105 Sardar Patel Road, Secunderabad - 500003 Rep. by its Authorised Signatory Pan No.AAECS1921 R. ....RespondenUWrit Petitioner 2. Union of. lndia, Rep. by its Secretary, Department of Revenue, [/inistry of Finance, North Block New Delhi - '1 10 001 . (Respondent No.2 is not necessary party to this petition.) ... Res pondenURes ponde nt No.3 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 d ated 2811012021 in W.P.No.26B73 o'f 2021 . Counsel for the Petitioner: SRl. SRI KRISHNA KOUNDANYA, SENIOR COUNSIL ALONGH WITH SRI. C.V. NARASIMHAM Counsel for the Respondent Nos.1 & 2: SRI J.V. PRASAD (sc FoR rNcoME TAX) Counsel forthe Respondent No.3: : SRI B. MUKHERJEE, ADVOCATE FOR SRI NAMAVARAPU RAJESHWARA RAO, ASSISTANT SOLICITOR GENERAL WRIT PETITION NO: 27937 OF 2021 Between: Sri Nazarali Murad Ali Mandani, S/o. Sri Murad Ali Yousuf, '151993, Ramannapet, warangal - 506002' ...PETrroNER AND 1. UNION OF lNDlA, Rep. by Secretary to Govt. of lndia, Department of Revenue, Ministry of Finahce, Government of lndia, North Block, New Delhi- 1'10001. 2. CENTRAL BOARD OF DIRECT TAXES, Department of Revenue, Ministry of Finance, Government of lndia, North Block, New Delhi-l 10001 , Rep. by its Chairman. 3. ASSISTANT COMMISSIONER OF INCOME TAX, Circle - 3(1), Signature Towers, Opp. Botanical Gardens, Kondapur, Hyderabad- 500084. ...RESPONDENTS 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 pass an order or writ especially one in the nature of writ of mandamus declaring: a) that he Notification No. 2Ol2O21lF No 37014213512020TP1 dated 31 .O3.2021 an,l Notification No. 38/2021lF No 37014213512020TP1 dated 27.O4.2O21 issued by the 2nd Respondent extending the time limit under the pre- amended provisions as not applicable after 01 -04.2021 after declaring the same as ultra vires th€) provisions of the lncome Tax Act 1961 ; and b) that thr: notice dated 16.04.2021 issued by the 3rd Respondent with DIN and Notice No. ITBtuAST/SI14812021-2211032476853(1) proposing to reopen the assessment of the Petitioner for the Assessment Yeat 2O14'15 as being arbitrary, illegal, bad in larv, barred by Iimitation and without jurisdiction being contrary to the provisions of the lncome Tax Act 1961 and consequently to set aside the same. 1A NO: 1 OF 2021 Petition u rder 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 proce,:dings on the file of 3rd Respondent pursuant to issuance of the notice dated 16.O4.2021 with DIN and Notice No. ITBA/ASTlSl148l2O21' 2211032476853( 1) calling upon the Petitioner to file return of income for asst. year 2014-15. Counsel for the Petitioner: SRl. SRI KRISHNA KOUNDANYA, SENIOR COUNSIL ALONGH WITH ]SRI. A.V. RAGHU RAM Counsel for the Respondent No.1: : SRI B. MUKHERJEE, ADVOCATE FOR SRI NAMAVARAPU RAJESHWARA RAO, ASSISTANT SOLICITOR GENERAL Counsel forthe Respondent Nos.2 & 3: SRI J.V. PRASAD (sc FoR rNcoME TAX) WRIT PETITION NO: 30420 OF 2021 Between: M/s. Vertex Ventures Health Care, Represented by Partner, Sri Sunil Kulkami, 2-6-6721A, Street No.10, Himayathnagar, Hyderabad - 500029. ...'ET,T,ONER AND 1. UNION OF lNDlA, Rep. by Secretary to Govt. of lndia, Department of Revenue, lMinistry of Finance, Govemment of India, North Block, New Delhi- '1 10001 , 1 CENTRALBOARDOFDlRECTTAXES,DepartmentofRevenue'tr/inistryof Fi\"lrii,i, G\"*rnrnent of lndia, North Block, New Delhi-1 10001 , Rep by its Chairman. iNdovE rnx OFFICER, Ward - 4(1), l.T. Towers, A.C Guards, [/asabtank' Hvderabad - 500004. ...RESpoNDENTS Petition under Article 226 of lhe constitution of lndia praying that in the circumstances stated in the affidavit filed therewith, the High court may be pleased to pass an order or writ especially one in the nature of writ of mandamus declaring: a) that the Notification No. 2012021lF No 3110312021 and Notification No. 38/202'llF No 2 3 37014213512020TPL 37014213512020TPL dated dated 271O4t2021 issued by the 2nd Respondent extending the time limit under the pre- amended provisions as not applicable after 0110412021 after declaring the same as ultra vires the provisions of the lncome Tax Act 1961 ; and b) that the notice dated 3oto6l2o21 issued by the 3rd Respondent with DIN and Notice No. ITBA/AST/Sl14Bl2O21-2211033933346(1) proposing to reopen the assessment of the Petitioner for the Assessment Year 2015-16 as being arbitrary, illegal, bad in law, barred by limitation and without jurisdiction being contrary to the provisionsofthelncomeTaxActlg6landconsequentlytosetasidethesame. lA NO: 1 OF 2021 Petition under Section 1 51 cPC praying that in the circumstances stated in theaffidavitfiledinsupportofthepetition,theHighcourtmaybepleasedtostay all further proceedings on the file of 3rd Respondent pursuant to issuance of the notice dated 3010612021 with DIN and Notice No.ITBA/AST/S114812021- 22t1033g33346(1) calling upon the Petitioner to file return of income for asst. year 2015-16. COUNSEI for thE PEtitiONET: SRI. SRI KRISHNA KOUNDANYA' SENIOR COUNSIL ALONGH WITH SRI. A.V. RAGHU RAM CounselfortheRespondentNo.l::SRIB.MUKHERJEE,ADVOCATEFORSRI NAMAVARAPU RAJ-ESHWARA RAO, ASSISTANT SOLICITOR GENERAL Counsel forthe Respondent Nos.2 & 3: SRI B' NARASIMHASHARMA (sc FoR INCOME TAX) s WRIT PETITION NO: 30446 OF 2021 Between: M/s- Vertex Ventures Health Care, Represented by Partner, Sri Sunil Kulkarni, 2-6-6721A, Street No.10, Himayathnagar, Hyderabad - 500029. ...PETITIONER AND 1. UNION OF lNDlA, Rep. by Secretary to Govt. of lndia, Department of Revenue, Ministry of Finance, Government of lndia, North Block, New Delhi- 1 10001 , 2. CENTRAI- BOARD OF DIRECT TAXES, Department of Revenue, Ministry of Finance, r3overnment of lndia, North Block, New Delhi-l 10001, Rep. by its Chairman. 3. INCOME TAX OFFICER, Ward - 4(1), l.T. Towers, A.C. Guards, Masabtank, Hvderabad - 500004' ...RES'.NDENTS Petition rrnder Article 226 of lhe Constitution of lndia praying that in the circumstances stated in the affidavit filed therewith, the High Court may be pleased to pass an order or writ especially one in the nature of writ of mandamus declaring: a) that the Notification No. 2Ol2O21lF No 37014213512020TP1 dated 31 .03.2021 and Notification No. 3812021lF No 370142/35/2020TP1 dated 27.04.2021 issu':d by the 2nd Respondent extending the time limit under the pre- amended provisions as not applicable after 01 .04.2021 after declaring the same as ultra vires th€ provisions of the lncome Tax Act 1961; and b) that the notice dated 30.06.2021 issued by the 3rd Respondent with DIN and Notice No. TBA/AST/S,114812021-22/1033933349(1) proposing to reopen the assessment of the Petitioner for the Assessment Yeat 2016-17 as being arbitrary, illegal, bad in lavv, barred by limitation and without jurisdiction being contrary to the provisions of the Income Tax Act 1961 and consequently to set aside the same. lA NO: 1 OF 2021 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 on the file of 3rd Respondent pursuant to issuance of the notice dated '; O.06.2021 with DIN and Notice No.ITBA/AST/Sl14Bl2O21- 2211033933349( I ) calling upon the Petitioner to file return of income for asst. year 2016-17. Counsel for the Petitioner: SRl. SRI KRISHNA KOUNDANYA, SENIOR COUNSIL ALONGH WITH I;RI. A.V. RAGHU RAM Counsel forthe Respondent No.1 : SRI B. MUKHERJEE, ADVOCATE FOR SRI NAMAVARAPU IIAJESHWARA RAO, ASSISTANT SOLICITOR GENERAL I () Counsel for the Respondent Nos.2 & 3: SRI B. NARASIMHA SHARMA (SC FOR INCOME TAX) WRIT PETITION NO: 30899 OF 2021 Between: M/s Vertex Ventures Health Care, Represented by Partner, Sri Sunil Kulkarni, 2-6-67214, Street No.'10, Himayathnagar, Hyderabad - 500029. ...PETITIONER AND '1 . UNION OF INDIA, Rep. by Secretary to Govt. of lndia, Department of Revenue, Ministry of Finance, Government of lndia, North Block, New Delhi- 1 10001 . 2. CENTRAL BOARD OF DIRECT TAXES, Department of Revenue, Ministry of Finance, Govemment of India, North Block, New Delhi-1 10001 , Rep. by its Chairman. 3. INCOME TAX OFFICER, Ward- 4(1), LT. Towers, A.C. Guards, Masabtank, Hyderabad -500004. ...RESPONDENTS Petition under Article 226 ot lhe Constitution of lndia praying that in the circumstances stated in the affidavit filed therewith, the High Court may be pleased to pass an order or writ especially one in the nature of writ of mandamus declaring: a) that the Notification No. 2Ol2O2'1lF No 37014213512020TP1 dated 3110312021 and Notification No. 38/2021lF No 37014213512020TP1 dated 2710412021 issued by the 2nd Respondent extending the time limit under the pre- amended provisions as not applicable after O1lO4l2O21 after declaring the same as ultra vires the provisions of the lncome Tax Act 1961 ; and b) that the notice dated 3010012021 issued by the 3rd Respondent with DIN and Notice No. ITBA/AST/5114812021-22/1033929320('l) proposing to reopen the assessment of the Petitioner for the Assessment Yeat 2O14-15 as being arbitrary, illegal, bad in law, barred by limitation and without jurisdiction being contrary to the provisions of the lncome Tax Act 1961 and consequently to set aside the same. t() lA NO: 1 OF 20rl'l Petition under Section 151 CPC praying that in the circumstances stated in the affidavit filerl in support of the petition, the High Court may be pleased to stay all further proceedings on the file of 3rd Respondent pursuant to issuance of the notice dated 30.06.2021 with DIN & Notice No. ITBA/AST/S/14812021- 2211033929320(1) calling upon the Petitioner to file return of income for asst. year 2014-15. Counsel for the Petitioner: SRl. SRI KRISHNA KOUNDANYA, SENIOR COUNSIL ALONGH WITH SRI. A.V. RAGHU RAM Counsel for the Respondent No.1 : SRI B. MUKHERJEE, ADVOCATE FOR SRI NAMAVARAPU RAJESHWARA RAO, ASSISTANT SOLICITOR GENERAL Counsel for the Respondent Nos.2 & 3: SRI B. NARASIMHA SHARMA (sc FoR lNcoME TAx) WRIT PETITION NO: 34944 OF 2021 Between: Dr. Reddvs Laboatories Limited, 8-2-337, Road No.3, Banjara Hills, Hyderabad- 500 034, repiesentec by its Managing Director Mr. G.V. Prasad, S/o. G. Harichandra ReddY' ...PETrroNER AND 1. The Central Board of Direct Tax, lncome Tax Department, New Delhi. 2. The Assistant Commissioner of Income Tax, Circle 8 (1), Hyderabad. ...RESPONDENTS 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 in the nature of a writ of mandamus, declaring part of the Clause A(a) relating to section 148 and the Explanation thert:in in Notification No.2O12021 dated. 31.03.2021 and part of the Clause A (b) relating to section 148 and the Explanation therein in Notification No. 3812021 daled. 27 .04.202 1 issued by the 1 st respondent as unconstitutional, illegal and ultra vires the lncome Tax Act, 1961 and the Constitution of lndia, and ll consequently quash the impugned notice under Section 148 in DIN and Notice No. ITBA/AST/5/14812021-221103391841 3(1 ) dated. 30.06.2O21 lor the Assessment year 2O14-'15. lA NO: 1 OF 2021 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 the an interim injuction restraining the 2nd respondent for its superiors, subordinates, etc, from taking any further steps consequent to the notice issued U/S 148 of the Act Dt. 30.06.2021 in DIN and Notice No. ITDtuAST/ 5114812021- 2211033918413('l ) issued by the 2nd respondent Dt. 30.06.2021 for Assessment Year 2014-15 in PAN.AAACD7999Q pending disposal of this writ petition. lA NO: 2 OF 2021 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 grant an order of interim stay of part of the Clause A(a) relating to Section 148 and the Explanation therein in Notification No. 2Ol2O21 dated and part of the Clause A (b) relating to section 148 and the Explanation therein in the Notification No. 38/2021 dated.27.O4.2021 pending disposal of this writ petition. Counsel for the Petitioner: SRl. SRI KRISHNA KOUNDANYA, SENIOR COUNSIL ALONGH WITH SRI. M, KARTHIK PAVAN KUMAR Counsel forthe Respondents: SRI A. RADHA KRISHNA (sc FoR rNcoME TAX) WRIT PETITION No: 34949 OF 2021 Between: Dr. Reddy's Laboratories Limited, 8-2-337, Road No.3, Banjara Hills, Hyderabad- 500 034, represented by its Managing Director Mr. G.V. Prasad, S/o. G. Harichandra Reddy. ...PETITIONER AND '1. The Central Board of Direct Tax, lncome Tax Department, New Delhi 2. The Assistant Commissioner of lncome Tax, Circle 8 (1), Hyderabad. ...RESPONDENTS Petition under Article 226 ot the Constitution of lndia praying that in the circumstances stated in the affidavit filed therewith, the High Court may be pleased to issue ;l writ' order or direction more particularly in the nature of a writ of mandamus, decl,rring part of the Clause A(a) relating to section 148 and the ExplanationtherrrininNotificationNo.2ollo2ldaled.3llo3l202landpartofthe ClauseA(b)rela:ingtosectionl48andtheExplanationthereininNotificationNo. 3Sl2o2ldaled.2TlO4t202lissuedbythelStrespondentaSunconstitutional' illegalandultraviresthelncomeTaxAct,lg6landtheConstitutionoflndia'and consequently quzrsh the impugned notice under Section 148 in DIN and Notice No' ITBAJAST/s/148ti2o21-2211033851432(1)daled.2gto6l2o2lfortheAssessment yeat 2016-17. IA NO:1 OF 2O2' PetitionUnderSectionl5lCPCprayingthatinthecircumstancesstatedin the affidavit filed in support of the petition' the High Court may be pleased to grant anorderofinterirlStayofpartoftheClauseA(a)relatingtosectionl4Sandthe Explanation thererin in Notification No.2012021 dated and part of the clause A (b) relating to section 148 and the Explanation therein in the Notification No 38/2021 dated. 27 tO4t2O21 pending disposal of this writ petition' IA NO: 2 OF 202'l PetitionurderSection'lslCPCprayingthatinthecircumstancesstatedin the affidavit filed in support of the petition, the High Court may be pleased interim injunction restraining the 2nd respondent for its superiors' subordinates' etc' from taking any further steps consequent to the notice issued U/S 148 of the Act Dt' 3oto6l2o21inI)lNandNoticeNo.ITDA/ASTtst148t2o21.22l1033851432(1) issued by the 2rtd respondent Dt. 2gtOOl2O21 for Assessment Year 2016-17 in PAN. AAACD7999Q pending disposal of this writ petition' Counsel for the lPetitioner: SRl. SRI KRISHNA KOUNDANYA' SENIOR COUNSIL ALONGH WITH SRI. M. KARTHIK PAVAN KUMAR Counsel for the Respondents: SRI A. RADHA KRISHNA (sc FoR lNcoME TAX) WRIT PETITI ON NO: 34954 oF 2021 Between: Dr.Reddv'sLab.)ratoriesLimited,S.2-33T,RoadNo.3,BanjaraHills,Hyderabad- E'oo'd!i, \",i,,.'\"!;ii;d ij;ldM;;6ing DirLciorMr' G V' Prasa.d' Sio' G Harichandra Reddy ...PETITIONER tl AND 1. The Central Board of Direct Tax, lncome Tax Department, New Delhi 2. The Assistant Commissioner of lncome Tax, Circle 8 (1), Hyderabad. \"..RESPONDENTS 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 in the nature of a writ of mandamus, declaring part of the Clause A(a) relating to section 14B and the Explanation therein in Notification No. 2012021 dated 31.03.2021 and part of the Clause A (b) relating to section 148 and the Explanation therein in Notification No. 3812021 dated. 27 .04.2021 issued by the 1st respondent as unconstitutional, illegal and ultra vires the lncome Tax Act, 1961 and the Constitution of lndia, and consequently quash the impugned notice under Section 148 in DIN and Notice No. ITBAiAST/S/14812021-2211033918427(1) dated. 30.06.2021 for the Assessment year 2O13-14. lA NO: 1 OF 2021 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 grant an order of interim stay of part of the Clause A(a) relating to Section 148 and the Explanation therein in Notification No.2012021 dated and part of the Clause A (a) relating to section 148 and the Explanation therein in the Notification No. 38/202'1 daled'. 27.O4.2021 pending disposal of this writ petition. lA NO: 2 OF 2021 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 prayed that an interim injunction restraining the 2nd respondent or its superiors, etc., from taking any further steps consequent to the notice issued under section 148 of the Act dt. 30.06.2021 in DIN & Notice No. ITBtuAST/511481202'|-2211O33918427 (1), issued by the 2nd respondent dated: 30.06.2021 for Assessment Year 2013-14 in PAN' tuqACD7999Q, pending disposal of the above writ petition. Counsel for the Petitioner: SRl. SRI KRISHNA KOUNDANYA, SENIOR COUNSIL ALONGH WITH SRI. M. KARTHIK PAVAN KUMAR Counsel for the Respondents: SRI A. RADHA KRISHNA (sc FoR rNcoME TAX) l{ Between: Q1 lgddy's Laboratories Limited, 8-2-337, Road No.3, Baniara Hills. Hvderabad_ 500 034. represented by its Managing Director Mr. G.V. prasa'd, s/o. G. Hdrichandra Reddy. ...PETITIONER AND 1. The Central Board of Direct Tax, Income Tax Department, New Delhi. 2. The Assistant Commissioner of lncome Tax, Cirile 8 (.1 ), Hyderabad. ...RESPONDENTS 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 in the nature of a writ of mandamus, dt-'claring part of the clause A(a) relating to section 148 and the Explanation therr:in in Notification No. 2ol2o21 dated. 31.03.2021 and part of the clause A (b) relating to section 148 and the Explanation therein in Notification No. 38/2021 dated. 27.04.2021 issued by the 1st respondent as unconstitutiona l, illegal and ultra v res the lncome Tax Act, 196'l and the constitution of lndia, and consequently quzrsh the impugned notice under section '14g in DIN and Notice No.lrBA/AST/5t1.18t2021-22t103385i431 (1) dated: 29.06.2021 for the Assessment year 201 5-16. lA NO: 1 OF 2021 Petition unrier section 151 cpc praying that in the circumstances stated in the affidavit fil:d in support of the petition, the High court may be pleased prayed that an interim injunction restraining the 2nd respondent for its superiors, subordinates, etc, from taking any further steps consequent to the notice issued U/s 148 of the Arr Dt 29.06.2021 in DIN & Notice No. trBA/AST/s/148t2021- 22/1033851431(1) issued by the 2nd respondent DL.29.06.2021 for Assessment Year 2016-17 in PAN: AAACDTggge pending disposar of this writ petition. lA NO: 2 OF 2021 Petition under section i 51 cpc praying that in the circumstances stated in the affidavit file(i in support of the petition, the High court may be pleased to WRIT PETITION NO: 34974 OF 2021 I5 grant an order of interim stay of part of the crause A(a) rerating to section .148 and the Expranation therein in Notification No. 2or2o21 dated. 3.1/03/2 o21 and part of the clause A (b) rerating to section 'r4g and the Expranation therein in the Notification No. 38/2021 dared: 27 .O4.2021 pending disposar of this writ petition. counsel for the Petitioner: SRr. sRr KRISHNA KouNDANYA, sENroR couNS|L ALONGH WITH SRI. M. KARTHIK PAVAN KUMAR Counsel for the Respondents: SRI A. RADHA KRISHNA (sc FoR TNCOME TAX) Between: AND t. 2. 'l notices issued actions. Salasaar lron and Steels private Limited, Office at .2]_l_816 to g19, Flat No.l01, satya sarovar. Hioh corrrt.noaz, chuni;\"\"8;;r, -Hyderabad -500002. pAN AAMCSsS34N Repl bv its ri/aniling oiii,.t6l'tr'1. vi\"\"d\"K;;r;;;;;,\"i,\"a)\". Jagdish Prashad, OtN .OZZSSSOZ WRIT PETITI ON NO: 36910 0F 2021 ...PETITIONER uls.143(2) and 142(1) of the Act and stay the consequential The Principal Commissioner of lncome-Tax-|, Hyderabad, Signature Towers, Kgnd.aOur, Kothaguda, Hyderabad_50d08z. \"' r.,vvrsvu I he Additional/ JoinU Commissioner of income Tax, Range _3, Signature Towers, Kond apur, Kotha g uda, HvO \"ia OrO\"_Sb\"Oo8a .''' rne Asststant Commissioner.of lncone Tax, Circle _3 (1), Signature Towers. Stffi ,'J[Bi,f ?ni:R:l'd,t\"\"llfl5:,[tysiu.\"#'H\"r;;i\";,c,;il;:,' ...RESPONDENTS Petition under Articre 226 ot the constitution of rndia praying that in the circumstances stated in the affidavit fired therewith, the High court may be pleased to issue a writ, order or direction, more particurarry one in the nature of writ of Mandamus decraring the impugned notice dated 06.04.2021 under the erstwhire section 148 of the rncome Tax Act, 'rg61 for the Assessment year 2015_ '16 under DIN and Notice No.lrBA,/Asrtsr14}r2o21-22t1o32227g19(1) approved by the 1st respondent and issued by the 3rd respondent as ilegar, arbitrary and void abinitio, as it is without jurisdiction and even otherwise invarid since the original, assessment was u/s.143(3) of the Act dated 17.1o.2017 and consequentry to quash the same arong with aI consequentiar actions, incruding lA NO: 1 OF 2021 i6 Petition under Section 151 CPC praying that in the circumstances stated in the affidavit file(j in support of the petition, the High Court may be pleased to stay all further proceedings initiated under the erstwhile Section 148 of the Act for the Assessment Year 2015-16 in DIN and Notice No.ITBAiAST/S 114Bl2O21' 2211032227919, 1) approved by the 1st respondent and issued by the 3rd respondent pending in terms of Section 143(3) r/w. Section 147 of the including the notices uls.143(2) daled 27 .09.2021 and 142(1) dated 12.11 .2021 . Counsel for the Petitioner: SRl. SRI KRISHNA KOUNDANYA, SENIOR COUNSIL ALONGH WITH SRI. C.P. RAMASWAMI Counsel for the Respondents: SRI J.V. PRASAD (SC FOR INCOME TAX) WRIT PETITION NO: 36912 OF 2021 Between: Sri Navdurga Bi lets Private Limited, Office at . 21-1-686, Rikab Gunj, Hyderabad. PAN. AAlCSl l)09A Rep. by its Managing Director Shashikant Aganrval S/o.Chandrakanl Agarwal, aged about 49 years. ...'ET'T'ONER AND 1 2 The Principal Commissioner of lncome Tax-1, Hyderabad, Signature Towers, Kondapur Kothaguda, Hyderabad-500084. The Additional/ JoinU Commissioner of lncome Tax, Range -3, Signature Towers, Kondapur, Kothaguda, Hyderabad-500084. The Depu.y/As6istant Commissioner of lncome Tax, Circle -3 (1), Signature Towers, Si.No.6(P) of Kondapur, Sy.No.37(P) Kothaguda, Opp, Botanical Gardens, Serilingampally (tvl), R.R. District, Hyderabad -500084 'ONDENTS 3 Petition under Article 226 of the Constitution of lndia praying that in the circumstances :;tated 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 Mandarrus declaring the impugned notice dated OOlO4l2O21 under the erstwhile Sectiol 148 of the lncome Tax Act, 1961 for the A.Y.2014- 15 under DIN and Notice No.lTBAlASf lgl4Bl2O2l- 2211032227918(1) approved by the 'l st respondent and issued by the 3rdrespondent as illegal, arbitrary and void ab initio, as it is w thout jurisdiction and even otherwise invalid since the original assessment was; u/s.143(3) of the Act dated 0711012016 and consequently 1o quash the same along with all consequential actions, including notices issued uls.143(2) and 142(1) of the Act and stay the consequential actions. lA NO: 1 OF 2021 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 initiated under the erstwhile Section '148 of the Act for the A.Y.2O14-15 in DIN and Notice No.ITBA/AST/S/148/ 2021' 2211032227918(1) approved by the 1St respondent and issued by the 3rd respondent pending in terms of section 143(3) r/w. section 147 of lhe including the notices uls.143(2) dated 2BlO9l2O21 and 142(1 dated 1211112021 - Counsel for the Petitioners: SRl. SRI KRISHNA KOUNDANYA, SENIOR COUNSIL ALONGH WITH SRI. C.P. RAMASWAMI Counsel for the Respondents: SRI J.V. PRASAD (SC FOR INCOME TAX) WRIT PETITION NO: 4899 OF 2022 Between: Owens Corning lndustries ( lndia) Private Limited, Thimmapur,-Hyderabad-Bangalore Hiohwav. Kotliur Mandal, RanqaReddy, Telangana 509325 Represented by its DiiectoiMr. Chilakala Rama Krishna Rao, S/o. Chilakala Venkateswarlu. AND 1. The Central Board of Direct Tax, lncome tax department New Delhi- 2. The Deputy Commissioner of lncome, Tax Circle5(1), Hyderabad. t7 ...PETITIONER ...RESPONDENTS 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 in the nature of a writ of Mandamus declaring part of the clause A(a) relating to section 148 and the Explanation therein in Notification no.2ot2021 dated 31 .3.2021 and part of the clause A(b) relating to section 148 and the Explanation therein in Notification no.38t2O21 dated 27.4.2021 issued by the ',lst Respondent as unconstitutional, illegal and ultra vires the lncome tax Act, 1961 and the constitution of lndia, and consequently quash the impugned notice under section '148 in DIN and Notice No.ITBA/AST/S,1148t2O21-22t1033518714(1) dated 17-06.2021 for the Assessment year 2O1 7 -1 8. lA NO: 1 OF 2022 ls 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 grant an order rf lnterim stay of part of the Clause A(a) relating to section 148 and the Explani:tion therein in Notification no.2Ol2O21 dated 31 .3.2021 and parl of the Clause A(b) relating to section 148 and the Explanation therein in Notification no.a Bl2O21 dated 27.4.2021 pending disposal of this writ Petition. Counsel for the Petitioner: SRl. SRI KRISHNA KOUNDANYA, SENIOR COUNSIL ALONGH WITH SRI. M. NAGA DEEPAK Counsel for the Respondents: SRI K. RAJI REDDY (sENloR sc FoR lNcoME TAX ) wRlT PETITION NO: 6483 OF 2022 Between: M/s Kaparthi [)haramveer and Co., 3-9711 , Ashok Farm, Jannepally_ Road, Nizama6ad - 5011 346, Nizamabad District, Telangana. Represented by its Partner, Mr. Kaparthi Sunil, Sio Mr. K.Dharamveer. ...'ET'T.ONER AND 1. The lnconre Tax Officer, Ward - 1, Nizamabad, Income Tax Office, 6-2-156/3, Subhash l.lagar, Nizamabad - 503 002, Telangana. 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 ,3ardens, Serilingampally [Vlandal, Ranga Reddy District, Hyderabad - 500 084, Telangana. 3. The Centr.al Board of Direct Taxes, Represented by its Chairman, Department of Revenue, l/inistry of Finance, Government of lndia, Secretariat Buildings, New Delhi - 1 10 001 . 4. The Union of lndia, Represented by its Secretary to the Government, Departmerrt of Revenue, Ministry of Finance, New Delhi - 1 10 001 ...RESPONDENTS Petition ulder Article 226 of the Constitution of lndia praying that in the circumstances stated in the affidavit filed therewith, tne Higfr Court may be pleased to issue a Writ, Order or Direction, one, more particularly in the nature of Mandamus declaring: a. the notice dated 06.04.2021 , issued by the 1st Respondent, in DIN and Notice No. ITBA/AST/S/14812021-2211032225328(1), u/s 148 of the lncome Tax Act, 196'1 , prot,osing to reopen the assessment of the Petitioner, for the Assessment Year 2O13 -14, as arbitrary, illegal, bad in law, barred by limitation, violative of principles of natural justice, and without jurisdiction, being contrary to i9 the provisions of the lncome Tax Act, 1961 , and consequently to set aside the same in the interests of justice; & b. the Notification No.2012021lF.No.3701421 351202O-fPL dated 31.O3.2021 and Notification No.38/2021lF.No.370'14213512020-TPL dated 27.04.2021, issued by the Central Board of Direct Taxes, the 3rd Respondent herein, extending the time limit under the pre-amended provisions, as not applicable afler O1.O4.2021 , after declaring the same as ultra vires the provisions of the 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 grant stay of further proceedings, including any recovery, pursuant to the notice dated 06.04.2021, issued by the 'l st Respondent, in DIN and Notice No. ITBA/AST/ 5,114812021-2211032225328(1), u/s 148 of the lncome Tax Act, 196'1 , proposing to reopen the assessment of the Petitioner, for the Assessment Year 2013 - 14, pending disposal of the above Writ Petition. Counsel for the Petitioner: SRl. SRI KRISHNA KOUNDANYA, SENIOR COUNSIL ALONGH WITH SRI. A.V.A. SIVA KARTIKEYA Counsel forthe Respondents 1-3: SRI A. RADHA KRISHNA (sc FoR rNcoME TAX) WRIT PETITION NO: 6490 OF 2022 Between: M/s Rakesh Agro Industries, 6-136/ 13, Gundaram Village, Nizamabad District - 503 '186, Telangana. Represented by its Partner, Mr. Addagulla Ramesh, S/o Addagulla Laxmaiah' ...PETrrtoNER Counsel for the Respondent- 4: B. MUKHERJEE, ADVOCATE FOR SRI NAMAVARAPU RAJESHWARA RAO, ASSISTANT SOLICITOR GENERAL AND 1. 2. The lncome Tax Officer. Wlrd;^1, Nizamabad, lncome Tax Office, 6-2-156/3, !.ublpst- Nagar, Nizamabad - 503 002. i;ta;;r;;\"\"'\" rne pnnltpal Commtssionerof lncome !ax - i, Hyderabad, Signature Towers, Sy. No. 61p) of Kondap,11, $.v N<;, qTf pi\"i'{,itnr'suot,bpiosite B9!q.n1calG_ardens. Serilinsam[aily w'inoai, nu'nsiin.ioov 6\"tnttlftli6iinro - 500 08.1, Telanoana The Central Boaid of Direct Taxes, Represented by its Chairman, Department of Revenue, Ministrv of Finance, Gor;I;;;f;f tiit\"l i\"cr\"tariat Buitdings, New Deltri - 1 10 00i . The Unior of lndia, Represented by its Secretary to the Government, Departmt:nt of Revenub, Ministry of Fd;;;: Nd;bli[i - r r o oor . ...RESPONDENTS 3 4 Petition under Articre 226 0f the constitution of rndia praying that in the circumstances itated in the affidavit fired therewith, the High court may be pleased to issu€ a writ' order or Direction, one, more particurarry in the nature of Mandamus decl;rring: a. the notice dated 06.04.2021, issued by the 1st Respondent, in DIN and Notice No.lrBArAsr,Stl41r2o2r-22r1o3222s416(1), u/s 148 of the rncome Tax Act, 1961, pro.)osing to reopen the assessment of the petitioner, for the Assessment Year 2013 - 14, as arbitrary, illegal, bad in law, barred by limitation, violative of principres of naturar justice, and without jurisdiction, being contrary to the provisions or the rncome Tax Act, 1g61, and consequenuy to set aside the same in the interr:sts of justice; & b. the Notification No.20l2021lF.No.3ZOi42t3Sl2020_TpL 31'o3'2021 anc Notification No.38/2021lF.No.370142/3st2020-Tpl 27 '04 '2021 , issur:d by the centrar Board of Direct raxes, the 3rd Respondent dated dated herein, extendinll the time limit under the applicable after O t .O4.2021 , after declaring the ofthe lncome Tax Act, 1961. lA NO: 1 OF 2022 Petition unrrer 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 grant stay of further proceedings, including any recovery, pursuant to the notice dated 06.04.2021 , issued by the 1st Respondent, in DIN and Notice No.. lTBA/AST/S/14812021-22r103222s416('r), u/s 148 of the rncome Tax Act, 1961, pre-amended provisions, as not same as ultra vires the provisions l0 ll proposingtoreopentheassessmentofthePetitioner,fortheAssessmentYear 2013 - 14, pending disposal of the above Writ Petition COUNSEI for thE PEtitiONCT: SRI. SRI KRISHNA KOUNDANYA' SENIOR COUNSIL ALONGH WITH SRI. A.V.A. SIVA KARTIKEYA Counsel for the Respondents 1-3: SRI A. RADHA KRISHNA (sc FoR INCOME TAX) Counsel for the Respondent- 4: B. MUKHERJEE, ADVOCATE FOR SRI NAMAVARAPU RAJESHWARA RAO, ASSISTANT SOLICITOR GENERAL Between: M/s Shravani Trading Co, 1-1111, Kaloor Road, District 503 003, -Telangana. Represented by Ramanaiah, S/o Mr. B-Laxmi Pathi. Khanapur Village, Nizamabad its Partner, Mr. Bondugula ...PETITIONER AND 1 The lncome Tax Officer, Ward - '1 , Nizamabad, lncome Tax Office, 6-2-156/3' Subhash Nagar, Nizamabad - 503 002, Telangana' 2 The Princioal Commissioner of lncome f ax - 2, Hyderabad' Signature - Towers, Sy. tlo.. 6(P) of Kondapgr' 9I. o'. lz(P) of Kothaguda, opposrte. Aoia;iibt 6arOens, Seii6ngam6iatly Mandal, Rahda Reddy District, Hyderabad - 500 084, Telangana. S. fie-Clniiai Aoiid oi Oirect Taxes, Represented.by.its Chairman, Departmenl - of Revenue, Ministry of Finance, Government of lndia, secretariat tsulldlngs, New Delhi - 'l 10 001 . +. ttre Union of lndia, Represented by its Secretary to the Government' oepartmeni oi Revenub, Ministry oi Finance, New Delhi - '].-o*o#io*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, order or Direction, one, more particularly in the nature of Mandamus declaring: a.thenoticedatedl5.04.202l,issuedbythelstRespondent,inDlNand Notice No.lTBAlASTtSl14812021-2211032420463(1), u/s 148 of the lncome Tax Act,lg6l,proposingtoreopentheassessmentof-thePetitioner,forthe Assessment Year 2014 - 15, as arbitrary, illegal, bad in law, barred by limitation, violative of principles of natural justice, and without jurisdiction, being contrary to the provisions of the lncome Tax Act, 1961, and consequently to set aside the same in the interests of justice; & WRIT PETITION NO: 6491 OF 2022 b. the Notification No.2012021lF. N c:.3701421351202O-TPL dated 31.O3.2021 arrd Notification No.38/2021lF.No.37014213512020-TPL dated 27 .04.2021, iss:ed by the Central Board of Direct Taxes' the 3rd Respondent herein, extendi,rg the time timit under the pre-amended provisions' as not applicable after 01 .o4.2021, after declaring the same as ultra vires the provisions of the lncome T;rx Act, 1961 . lA NO: 'f OF 202.2 Petition under Section 151 CPC praying that in the circumstances stated in the affidavit f led in support of the petition, the High Court may be pleased to grant stay of further proceedings, including any recovery, pursuant to the notice dated 15.04.202: 1, issued by the 1st Respondent, in DIN and Notice No.lTBA/ ASfBt148l2O21-221103242O463(1), u/s 148 of the lncome Tax Act, 1961, proposing to rec,pen the assessment of the Petitioner, for the Assessment Year 2O14 - 15, pending disposal of the above Writ Petition. Counsel for the Petitioner: SRl. SRI KRISHNA KOUNDANYA, SENIOR COUNSIL ALONGH WITH ISRI. A.V.A. SIVA KARTIKEYA Counsel forthe Respondents 1-3: SRI A. RADHA KRISHNA (sc FoR rNcoME TAX) Counsel for the Respondent- 4: B. MUKHERJEE, ADVOCATE FOR SRI NAMAVARAPU ITAJESHWARA RAO, ASSISTANT SOLICITOR GENERAL WRIT PETITIO N NO: 6505 OF 2022 Between: M/s Rakesh Agrc lndustries,6-136i13, Gundaram Village, Nizamabad-District - 503 186, Telangana. Represented by its Partner, Mr. Addagulla Ramesh, S/o Addagulla Laxmaiah' ...PETrroNER AND 1 . The lncome Tax Officer, Ward - 1 , Nizamabad, lncome Tax Office, 6-2-156/3, Subhash Nlagar, Nizamabad - 503 002, Telangana. 2. The Principal Commissioner of lncome f ax - 2, Hyderabad, Signature Towers, Sy. No.. 6(P) of Kondapur, Sy. No.37(P) of Kothaguda, Opposite , Botanical (lardens, Serilingampally Mandal, Ranga Reddy District, Hyderabad - 500 084, Telangana. 3. The Centrzrl Boaid of Direct Taxes, Represented by its Chairman, Department of Revenut;, Ministry of Finance, Government of lndia, Secretariat Buildings, New Delhi - 1'10 001 . 4. The Union of lndia, Represented by its Secretary to the Government, Departmert of Revenue, Ministry of Finance, New Delhi - , ].9*O=%\"O*Oa*r, ll 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 lo issue a Writ, Order or Direction, one, more particularly in the nature of Mandamus declaring: a. the notice dated 06.04-2021, issued by the 1st Respondent, in DIN and Notice No. ITBA/AST/S/14812021-2211032225414(1 , uls 148 of the lncome Tax Act, 1961, proposing to reopen the assessment of the Petitioner, for the Assessment Yeat 2015 -16, as arbitrary, illegal, bad in law, barred by limitation, violative of principles of natural justice, and without jurisdiction, being contrary to the provisions of the Income Tax Act, '1 961, and consequently to set aside the same in the interests of justice; & b. the Notification No.20/2021lF.No.37O14213512020-TPL dated 3110312021 and Notification No.38/2021lF.No.37014213512020-TPL dated 2710412021 , issued by the Central Board of Direct Taxes, the 3rd Respondent herein, extending the time limit under the pre-amendeid provisions, as not applicable after 01 .O4.2021 , after declaring the same as ultra vires the provisions of the 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 grant stay of further proceedings, including any recovery, pursuant to the notice daled OG10412021, issued by the 1st Respondent, in DIN and Notice No. ITBA/AST/S/ 14812021-2211032225414(1), u/s 148 of the lncome Tax Act, 1961, proposing to reopen the assessment of the Petitioner, for the Assessment Year 2015 -16, pending disposal of the above Writ Petition. Counsel for the Petitioner: SRl. SRI KRISHNA KOUNDANYA, SENIOR COUNSIL ALONGH WITH SRI. A.V.A. SIVA KARTIKEYA Counsel forthe Respondents 1-3: SRI A. RADHA KRISHNA (sc FoR rNcoME TAX) Counsel for the Respondent- 4: B. MUKHERJEE, ADVOCATE FOR SRI NAMAVARAPU RAJESHWARA RAO, ASSISTANT SOLICITOR GENERAL l+ Between M/s Raja Ra.jeshwara Trader, Nizamabad District, Telangana. S/o Mr. P.Gangaram. AND WRIT PETITION NO: 6513 OF 2022 7-8-33, Gandhi Gunj, Nizamabad - 503 001 , Represented by its Partner, Mr. Paide Raja Reddy, ...PETITIONER 1. The lnconre Tax Officer, Ward - 1, Nizamabad, lncome Tax Office, 6-2-156/3, Subhash l agar, Nizamabad - 503 002, Telangana. 2. The Princ pal Commissioner of lncome Tax - 2, Hyderabad, Signature Towers, Sy. No.. 6(P) of Kondapur, Sy. No.37(P) of Kothaguda, Opposite Botanical Gardens, Serilingampally [t/andal, Ranga Reddy District, Hyderabad - 500 084, Telangana. 3. The Central Board of Direct Taxes, Represented by its Chairman, Department of Revent,e, Ministry of Finance, Government of lndia, Secretariat Buildings, New Delhi - 110 001 . 4. The Unior of lndia, Represented by its Secretary to the Government, Departmert of Revenue, Ministry of Finance, New Delhi - , ].9*O=OJiO*Oa*r, Petition under Article 226 of the Constitution of lndia praying that in the circumstances s;tated in the affidavit filed therewith, the High Court may be pleased to issue a Writ, Order or Direction, one, more particularly in the nature of Mandamus declaring: a. the not ce dated 30.06.2021 , issued by the 1st Respondent, in DIN and Notice No.ITBAlASIlsl148l2O21-2211033862931(1), u/s 148 of the Income Tax Act, 1961 , proposing to reopen the assessment of the Petitioner, for the Assessment Yeer 2O14 - 15, as arbitrary, illegal, bad in law, barred by limitation, violative of princ ples of natural justice, and without jurisdiction, being contrary to the provisions o' the lncome Tax Act, 1961 , and consequently to set aside the same in the interests of justice; & b. the Notification No. 2Ol2O21lF.No.370142l35l2O2O-fPL dated 31.O3.2021 and Notification No.. 38/2021lF.No.37014213512O20-TPL dated 27.O4.2O21, issued by the Central Board of Direct Taxes, the 3rd Respondent herein, extending the time limit under the pre-amended provisions, as not applicable after Ct1 .O4.2021 , after declaring the same as ultra vires the provisions of the lncome Tax Act, 1961 . lA NO: 1 OF 2021t Petition urrder 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 25 grant stay of further proceedings, including any recovery, pursuant to the notice dated 30.06.2021, issued by the 1st Respondent, in DIN & Notice No.lTBA/AST/ S114812021-22/1033862931(1), u/s 148 of the lncome Tax Act, 196'1 , proposing to reopen the assessment of the Petitioner, for the Assessment Year 2014 - 15, pending disposal of the above Writ Petition. Counsel for the Petitioner: SRl. SRI KRISHNA KOUNDANYA, SENIOR COUNSIL ALONGH WITH SRI. A.V.A. SIVA KARTIKEYA Counsel for the Respondents 1-3: SRI 4,. RADHA KRISHNA (sc FoR rNcoME TAX) Counsel forthe Respondent- 4: B. MUKHERJEE, ADVOCATE FOR SRI NAMAVARAPU RAJESHWARA RAO, ASSISTANT SOLICITOR GENERAL WRIT PETITION NO: 6526 OF 2022 Between: M/s Shravani Trading Co, 1-1111, Kaloor Road, District - 503 003, Teiangana. Represented by Ramanaiah, S/o Mr. B.Laxmi Pathi. AND Khanapur Village, its Partner, Mr. Nizamabad Bondugula ...PETITIONER 1. The lncome Tax Officer, Ward - '1, Nizamabad, lncome Tax Office,6-2-15613, Subhash Nagar, Nizamabad - 503 002, Telangana. 2. The Principal Commissioner of lncome lax - 2, Hyderabad, Signature Towers, Sy. No. 6(P) of Kondapur, Sy. No. 37(P) of Kothaguda, Opposite Botanical Gardens, Seritingampally Mandal, 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, Secretariat Buildlngs, New Delhi - 110 001 . 4. The Union of lndia, Represented by its Secretary to the Government, Department of Revenue, Ministry of Finance, New Delhi - , ].1*OrOJiO*Or*ra Petltion under Article 226 ot 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, one, more particularly in the nature of Mandamus declaring: a. the notice dated 15.04.202'1 , issued by the 1st Respondent, in DIN and Notice No.lTBAlASf lsll4B12021-2211032420466(1), u/s 148 of the lncome Tax Act, 196'l , proposing to reopen the assessment of the Petitioner, for the Assessment Year 2O13 - 14, as arbitrary, illegal, bad in law, barred by limitation, l() violative of prin,liples of natural justice, and without.jurisdiction, being contrary to the provisions r>f the lncome Tax Act, 196'l , and consequently to set aside the same in the inte rests of justice; & b. the Notification No. 2Ol2O21lF.No.370142l35l2O20-TPL dated 31.O3.2021 and. Notification No. 38/2021lF.No.37014213512O20-TPL dated 27.O4.2O21, issued by the Central Board of Direct Taxes, the 3rd Respondent herein, extendilg the time limit under the pre-amended provisions, as not applicable a'fter 01.04.2021 , after declaring the same as ultra vires the provisions of the lncome T;ax Act, '1961. lA NO: 1 OF 2022 Petition under Section 151 CPC praying that in the circumstances stated in the affidavit f led in support of the petition, the High Court may be pleased to grant stay of further proceedings, including any recovery, pursuant to the notice dated 15.04.20.21, issued by the 1st Respondent, in DIN and Notice No. ITBA/AST/Si 14812021-2211032420466(1), u/s '148 of the lncome Tax Act, '1961, proposing to re(rpen the assessment of the Petitioner, for the Assessment Year 2013-14, pending disposal of the above Writ Petition. Counsel for the Petitioner: SRl. SRI KRISHNA KOUNDANYA, SENIOR COUNSIL ALONGH WITH :SRI. A.V.A. S]VA KARTIKEYA Counsel forthe Respondents 1-3: SRI A. RADHA KRTSHNA (sc FoR rNcoME TAX) Counsel for the Respondent- 4: B. MUKHERJEE, ADVOCATE FOR SRI NAMAVARAPU Ii,AJ ESHWARA RAO, ASSISTANT SOLICITOR GENERAL WRIT PETITION NO: 6540 OF 2022 Between: M/s Raja Rajeshwara Traders, 7-8-33, Gandhi Gunj, Nizamabad -503 001, Nizamabad District, Telangana. Represented by its Partner, Mr. Paide Raja Reddy, S/o Mr' P Gangaram ...pETrroNER AND 1. The lncome Tax Officer, Ward - 1, Nizamabad, lncome Tax Office, 6-2-156/3, Subhash Nlagar, Nizamabad - 503 002, Telangana. 2. The Princillal Commissioner of lncome f ax - 2, Hyderabad, Signature Towers, S1,. No.6(P) of Kondapur, Sy. No.37(P) of Kothaguda, opposite Botanical Gardens, Serilingampally I ,4andal, Ranga Reddy District, Hyderabad - 500 084, Telangana. 3. The Central Board of Direct Taxes, Represented by its Chairman, Department of Revenue, IVlinistry of Finance, Government of lndia, Secretariat Buildings, New Delhi - 1 10 001 . 4. The Union of lndia, Represented by its Secretary to the Government, Department of Revenue, Ministry of Finance, New Delhi - 1'10 ...RESPONDENTS 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, one, more particularly in the nature of Mandamus declaring: a. the notice dated 30.06.2021, issued by the 1st Respondent, in DIN and Notice No.lTBNAST15114812021-2211033862928(1), u/s '148 of the lncome Tax Act, 1961 , proposing to reopen the assessment of the Petitioner, for the Assessment Year 2013 - 14, as arbitrary, illegal, bad in law, barred by limitation, violative of principles of natural justice, and without jurisdiction, being contrary to the provisions of the lncome Tax Act, 1961, and consequently to set aside the same in the interests of justice; & b. the Notification No.201202'1lF.No.37014213512020-TPL dated 3'1.O3.2021 and Notification No.38/2021lF.No.37O14213512020-TPL dated 27.04.2021 , issued by the Central Board of Direct Taxes, the 3rd Respondent herein, extending the time limit under the pre-amended provisions, as not applicable after 01 .O4.2021 , after declaring the same as ultra vires the provisions of the lncome Tax Act, 1961 . lA NO: 'l 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 grant stay of further proceedings, including any recovery, pursuant to the notice dated 30.06.2021 , issued by the 1st Respondent, in DIN and Notice No.ITBA/AST/Sl 14812021-2211033862928(1), u/s 148 of the lncome Tax Act, 196'l , proposing to reopen the assessment of the Petitioner, for the Assessment Year 2013 - 14, pending disposal of the above Writ Petition. Counsel for the Petitioner: SRl. SRI KRISHNA KOUNDANYA, SENIOR COUNSIL ALONGH WITH SRI. A.V.A. SIVA KARTIKEYA l3 Counsel for the Respondents 1-3: SRI A. RADHA KRISHNA (sc FoR lNcoME TAX) Counsel for the Respondent- 4: B. MUKHERJEE, ADVOCATE FOR SRI NAMAVARAPU RAJESHWARA RAO, ASSISTANT SOLICITOR GENERAL WRIT PETITION NO: 6560 OF 2022 Between: M/s Rakesh Agro lndustries, 6-136/13, Gundaram Village, Nizamabad_District - 503 186, Telangana. Represented by its Partner, Mr. Addagulla Ramesh, S/o Addagulla Laxmaiah ...PETrrloNER AND The lncome Tax Officer, Ward - 1, Nizamabad, lncome Tax Office, 6-2-15613, Subhash llagar, Nizamabad - 503 002, Telangana. The PrincipaI Commissioner of lncome Tax - 2, Hyderabad, Signature Towers, Sir. No. 6(P) of Kondapur, Sy. No.37(P) of Kothaguda, Opposite Bolanical (iardens, Serilingampally Mandal, Ranga Reddy District, Hyderabad - 500 084, Telangana. The Central Boaid of Direct Taxes, Represented by its Chairman, Department of Revenur:, Ministry of Finance, Government of lndia, Secretariat Buildings, New Delhi - 110 001. The Union of lndia, Represented by its Secretary to the Government, Departmerrt of Revenue, Ministry of Finance, New Delhi - , ].1*OrOJiO*ra*r, 1 2 Petition urrder 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, one, more partacularly in the nature of Mandamus d ecla ring: a. the noti,le daled 1210412021 , issued by the 'l st Respondent, in DIN and Notice No. ITBA/AST/S/'14812021-2211032346882(1), uis 148 of the lncome Tax Act, 1961, proposing to reopen the assessment of the Petitioner, for the Assessment Yea' 2014 - 15, as arbitrary, illegal, bad in law, barred by limitation, violative of princicles of natural justice, and without jurisdiction, being contrary to the provisions of the lncome Tax Act, 1961, and consequently to set aside the same in the inteft)sts of justice; & b. the Notification No.2012021iF.No.37O1421351202o-TPL dated 31.03.2021 and Notification No. 38/202'1lF.No.37014213512O20-TPL dated 27.04.2021, issur:d by the Central Board of Direct Taxes, the 3rd Respondent herein, extendinll the time limit under the pre-amended provisions, as not 3 4 () l applicable after 01 .04.2021 , after declaring the same as ultra vires the provisions of the lncome Tax Act, 1961 . 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 grant stay of further proceedings, including any recovery, pursuant to the notice daled 1210412021 , issued by the l st Respondent, in DIN and Notice No. ITBA/AST/S/14812021-2211032346882(1), u/s 148 of the lncome Tax Act, 1961, proposing to reopen the assessment of the Petitioner, for the Assessment year 2O14 - 15, pending disposal of the above Writ Petition. Counsel for the Petitioner: SRl. SRI KRISHNA KOUNDANYA, SENTOR COUNSTL ALONGH WITH SRI, A.V.A. SIVA KARTIKEYA Counsel forthe Respondents 1-3: SRI A. RADHA KRISHNA (sc FoR rNcoME TAX) Counsel for the Respondent- 4: B. MUKHERJEE, ADVOCATE FOR SRI NAMAVARAPU RAJESHWARA RAO, ASSISTANT SOLICITOR GENERAL WRIT PETITION NO: 6574 OF 2022 Between: !: Qti Pavan Trading Conpany, 6-2-200135138, Subashnagar, Nizamabad - 503 2J4, .Ni<).mabad District, Telangana. Represented by its Partner, Mr. Paide Raja Reddy, S/o Mr. P.Gangaram. AND ...PETITIONER 2 Petition under Article 226 of the Constitution of tndia praying that in the circumstances stated in the affidavit filed therewith, the High Court may be pleased to issue a Writ, Order or Direction, one, more particularly in the nature of Mandamus declaring: The lncome Tax Officer, Ward - 1, Nizamabad, lncome Tax Office, 6-2-156/3, Subhash 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) cif XotfraguOa]Opposite Bg!a-nic_a! G_ardens, Serilingampally Mandal, Ranga Reddy Districi, Hyderabad - 500 084, Telangana. The Cenkal Board of Direct Taxes, Represented by its Chairman, Department of Revenue, Ministry of Finance, Goveinment of lnijia, Secretariat Buildings, New Delhi - 1 10 001 . The Union of lndia, Represented by its Secretary to the Govemment, Department of Revenue, Mlnistry of Finance, New Delhi - ,.1.[?OJ\"O*O=*', 1 J 4 t0 a. the notice dated 30.06.2021 , issued by the 1st Respondent, in DIN and Notice No.|TBr /AST/S/'14812O21-2211033862641(1), u/s 148 of the lncome Tax Act, 196-1 , pr,:posing to reopen the assessment of the Petitioner, for the Assessment Year 2O14 - 15, as arbitrary, illegal, bad in law, barred by limitation, violative of prirciples of natural justice, and without jurisdiction, being contrary to the provisions of the lncome Tax Act, 1961 , and consequently to set aside the same in the interests of justice: & b. the Notification No.2012021lF.No.37014213512020-TPL dated 31.O3.2021 and Notification No.38/2021iF.No.3701421351202O-TPL dated 27.04.2021, is:;ued by the Central Board of Direct Taxes, the 3rd Respondent herein, extend ing the time limit under the pre-amended provisions, as not applicable after 01 .O4.2021 , after declaring the same as ultra vires the provisions ofthe lncome lax Act, 1961. IA 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 grant stay of further proceedings, including any recovery, pursuant to the notice dated 30.06.2Cr21 , issued by the 1st Respondent, in DIN and Notice No. ITBtuAST/S/'141312021-2211033862641(1), u/s 148 of the lncome Tax Act, 1961, proposing to ref,pen the assessment of the Petitioner, for the Assessment Year 2O14 - 15, pending disposal of the above Writ Petition. Counsel for the Petitioner: SRl. SRI KRISHNA KOUNDANYA, SENIOR COUNSIL ALONGH WITH SRI. A.V.A. SIVA KARTIKEYA Counsel for the Respondents 'l-3: SRI A. RADHA KRISHNA (sc FoR rNcoME TAX) Counsel forthe Respondent- 4: B. MUKHERJEE, ADVOCATE FOR SRI NAMAVARAPU RAJESHWARA RAO, ASSISTANT SOLICITOR GENERAL WRIT PETITION NO: 6617 OF 2022 Between: M/s Satyanaraye'na lndustries, 813/P 1 , Gundaram Village, Nizamabad District - 503 186, Telangana. Represented by its Partner, Mr. Addagulla Satyanarayana, S/o Addagulla Laxmaiah ...pETrroNER AND 1. The lnconre Tax Officer, Ward - '1, Nizamabad, lncome Tax Office, 6-2-156i3, Subhash I'lagar, Nizamabad - 503 002, Telangana. li The Principal Commissioner of lncome f ax - 2, Hyderabad, Signature . Towers, Sy. No. 6(P) of Kondapur, Sy. No. 37(P) of Kothaguda, Opposite Botanical Gardens, Serilingampally Mandal, Ranga Reddy District, Hyderabad - 500 084, Telangana. The Central Boaid of Direct Taxes, Represented by its Chairman, Department of Revenue, Ministry of Finance, Government of India, Secretariat Buildings, New Delhi - 1 '10 001 . The Union of lndia, Represented by its Secretary to the Government, Department of Revenue, Ministry of Finance, New Delhi - , ].-O*OaOJiO*Oa*r\" Petition under Article 226 of lhe 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, one, more particularly in the nature of lt/andamus declaring: a. the notice dated 06.04.2021, issued by the 1st Respondent, in DIN and Notice No.ITBA/AST/S/148/2021-2211032225444(1), u/s 148 of the lncome Tax Act, 1 961 , proposing to reopen the assessment of the Petitioner, for the Assessment Year 2014 - 15, as arbitrary, illegal, bad in law, barred by limitation, violative of principles of natural justice, and without jurisdiction, being contrary to the provisions of the lncome Tax Act, 1961, and consequently to set aside the same in the interests of justice; & b. the Notification No.2012021lF.No.37O14213512020-TPL dated 31.O3.2021 and Notification No.38/2021lF.No.37014213512020-TPL dated 27 .04.202'l , issued by the Central Board of Direct Taxes, the 3rd Respondent herein, extending the time limit under the pre-amended provisions, as not applicable atler 01.O4.2021, after declaring the slime as ultra vires the provisions of the lncome Tax Act, 1961 . 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 grant stay of further proceedings, including any recovery, pursuant to the notice dated 06.042021, issued by the 1st Respondent, in DIN & Notice No.: ITBA/AST/S/14812021-2211032225444(1), u/s 148 of the lncome Tax Act, 1961, 2 3 4 proposing to reopen the assessment of the Petitioner, for the Assessment Year 2O14 - 15, pencing disposal of the above Writ Petition. Counsel for th€ Petitioner: SRl. SRI KRISHNA KOUNDANYA, SENIOR COUNSIL ALONGH WITH SRI. A.V.A. SIVA KARTIKEYA Counsel forthe Respondents 1-3: SRI A. RADHA KRISHNA (sc FoR INCOME TAX) Counsel for the Respondent- 4: B. MUKHERJEE, ADVOCATE FOR SRI NAMAVARAPU RAJESHWARA RAO, ASSISTANT SOLICITOR GENERAL WRIT PETITION NO: 6620 OF 2022 Between: M/s Sri Ganagrathi Agro lndustries, 3-97/'l , Ashok Farm, Jannepally- Road, Nizamabad - 503 346, Nizamabad District, Telangana. Represented by its Partner, Mr. Kaparthi Suni{, S/o Mr. K.Dharamveer. ...PET[T|ONER AND 1. The Incor-re Tax Officer, Ward - 1, Nizamabad, lncome Tax Office, 6-2-156/3' Subhash agar, Nizamabad - 503 002,-Telangana. 2. The Principai Commissioner of lncomeTax-2, fyd99b9d, Signalure Towers, Sy. ruo.. 6(P) of Kondapur, Sy. No.. 37(P) of Kothaguda, Opposite Botanical Gardens, Serilingampally M'andal, Ranga Reddy District, Hyderabad - 500 084 Telangana. 3. The Central Boaid of Direct Taxes, Represented by its Chairman, Department of Revenue, Ministry of Finance, Government of lndia, Secretariat Buildings' New Delhi - 1 10 001 , 4. The Union of lndia, Represented by its Secretary to the Government, Department of Revenue, Ministry of Finance, New Delhi - \"l '10 001 . ...RESPONDENTS Petition L nder Article 226 of the Constitution of lndia praying that in the circumstances r;tated in the affidavit filed therewith, the High Court may be pleased to issue, a Writ, Order or Direction, one, more particularly in the nature of Mandamus declaring: a. the nolice dated 06.04.2021, issued by the '1st respondent, in DIN and Notice No.ITBA,/AST/S/148/2O21-2211032225451(1), u/s 148 of the lncome Tax Act, 1 96 1 , pro tosing to reopen the assessment of the Petitioner, for the Assessment Yerrr 201 5 - 16, as arbitrary, illegal bad in law, barred by limitation, violative of prinr;iples of natural palm, and without jurisdiction, being contrary to the provisions cf the Income Tax Act, 196 1 , and consequently to set aside the same in the inte.ests of justice; & b. the Notification No.20/2021lF.No.370142135120201-TPL dated 31.03.2021 ard Notification No.38/2021lF.No.37014213512020-TPL dated 27.04.2021, issued by the Central Board of Direct Taxes, the 3rd Respondent herein, extending the time limit under the pre-amended provisions, as not applicable after 01 .O4.2021, after declaring the same as ultra vires the provisions of the 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 grant stay of further proceedings, including any recovery, pursuant to the notice dated 06.04.2021, issued by the 1st Respondent, in DIN and Notice No.. ITBA/AST/S/14812021-2211032225451(1), u/s 148 of the lncome Tax Act, 1961, proposing to reopen the assessment of the Petitioner, for the Assessment Year 2O15 - 16, pending disposal of the above Writ Petition. Counsel for the Petitioner: SRl. SRI KRISHNA KOUNDANYA, SENIOR COUNSIL ALONGH WITH SRI. A.V.A. SIVA KARTIKEYA Counsel for the Respondents 1-3: SRI A. RADHA KRISHNA (sc FoR rNcoME TAX) Counsel for the Respondent- 4: B. MUKHERJEE, ADVOCATE FOR SRI NAMAVARAPU RAJESHWARA RAO, ASSISTANT SOLICITOR GENERAL WRIT PETITION NO: 6621 OF 2022 Between: M/s Sri Ganapathi Agro lndustries, 3-97/1 , Ashok Farm, Jannepally Road, Nizamabad - 503 346, Nizamabad District, Telangana. Represented by its Partner, Mr. Kaparthi Sunil, S/o Mr. K.Dharamveer. ...PETITIONER AND 1 . The Income Tax Officer, Ward - 1 , Nizamabad, lncome Tax Office, 6-2-1 56/3, Subhash Nagar, Nizamabad - 503 002, Telangana. 2. The Principal Commissioner of lncome f ax - 2, Hyderabad, Signature Towers, Sy. No.. 6(P) of Kondapur, Sy. No.. 37(P) of Kothaguda, Opposite Botanical Gardens, Serilingampally Mandal, 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 India, Secretariat Buildings, New Delhi - 110 001. 4. The Union of lndia, Represented by its Secretary to the Government, Department of Revenue, Ministry of Finance, New Delhi - 110 001. ...RESPONDENTS 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 l-l pleased to issuer a Writ, Order or Direction, one, more particularly in the nature of Mandamus declaring: a. the notice dated 06,04.2021, issued by the 1st Respondent, in DIN and Notice No.|TBA/AST/S/'14812021-2211032225452(1). u/s 148 of the lncome Tax Act, '1961 , procosing to reopen the assessment of the Petitioner, for the Assessment Y e;tr 2014 - 15, as arbitrary, illegal, bad in law, barred by limitation, violative of principles of natural justice, and without jurisdiction, being contrary to the provisions of the lncome Tax Act, 1 961 , and consequently to set aside the same in the inte'ests of justice: & b. the Notification No.2012021lF.No.37014213512020-TPL dated 31.O3.2021 and Notification No.38/2021lF.No.37O14213512020-TPL dated 27.O4.2O21, issued by the Central Board of Direct Taxes, the 3rd Respondent herein, extending the time limit under the pre-amended provisions, as not applicable after r)1.04.2021 , after declaring the same as ultra vires the provisions of the Income Tax Act, 1961 . lA NO: 1 OF 2022 Petition under Section 151 CPC praylng that in the circumstances stated in the affidavit filed in support of the petition, the High Court may be pleased To grant stay of fui.her proceedings, including any recovery, pursuant to the notice dated 06.04.2021'1 , issued by the 1st Respondent, in DIN and Notice No.. ITBA/AST/Si'148,t2O21-2211O32225452(1), uis l48 of the lncome Tax Act, 1961, proposing to reopen the assessment of the Petitioner, for the Assessment Year 2014 - 15, pending disposal of the above Writ Petition. Counsel for the Petitioner: SRl. SRI KRISHNA KOUNDANYA, SENIOR COUNSIL ALONGH WITH $RI. A.V.A. SIVA KARTIKEYA Counsel for the llespondents 1-3: SRI A. RADHA KRISHNA (sc FoR rNcoME TAX) Counsel for the l{espondent- 4: B. MUKHERJEE, ADVOCATE FOR SRI NAMAVARAPU TIAJESHWARA RAO, ASSISTANT SOLICITOR GENERAL 3.5 WRIT PETITION NO: 6623 OF 2022 Between: Ivl/s Satyanarayana lndustries, B13lP1 , Gundaram Village, Nizamabad District - 503 186, Telangana. Represented by its Partner, l /r. Addagulla Satyanarayana, S/o Addagulla Laxmaiah. ...PETITIONER AND 1. The lncome Tax Officer, Ward - 1, Nizamabad, lncome Tax Office, 6-2-156/3, Subhash Nagar, Nrzamabad - 503 002, Telangana 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 [ /andal, Ranga Reddy District, Hyderabad - 500 084, Telangana. 3. The Central Board of Direct Taxes, Represented by its Chairman, Department of Revenue, N/inistry of Finance, Government of lndia, Secretariat Buildings, New Delhi - 110 00'l 4. The Union of lndia, Represented by its Secretary to the Government, Department of Revenue, Ministry of Finance, New Delhi - ,l.l*O=OJ\"OrOr*_a Petition under Article 226 ol 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, one, more particularly in the nature of Mandamus declaring: a. the notice dated 06.04.202'1 , issued by the '1st Respondent, in DIN and Notice No. ITBA/AST/Si14812021-2211032225438(1), u/s 148 of the lncome Tax Act, 1961, proposing to reopen the assessment of the Petitioner, for the Assessment Year 2015 - 16, as arbitrary, illegal, bad in law, barred by limitation, violative of principles of natural justice, and without jurisdiction, being contrary to the provisions of the lncome Tax Act, 196'1 , and consequently to set aside the same in the interests of justice; & b. the Notification No. 2012021|F.No.37014213512O20-TPL dated 31.O3-2021 and Notification No. 3812021|F.No.370142135/2020-TPL dated 27.O4.2O21 , issued by the Central Board of Direct Taxes, the 3rd Respondent herein, extending the time limit under the pre-amended provisions, as not applicable afler 01.O4.2021 , after declaring the same as ultra vires the provisions of the 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 grant stay of further proceedings, including any recovery, pursuant to the notice l6 dated 06.04.2021 , issued by the 1st Respondent, in DIN and Notice No. ITBA/AST/S/141 12021-2211032225438(1), uis 148 of the Income Tax Act, 1961' proposing to re(lpen the assessment of the Petitioner, for the Assessment Year 2O15 - 16, pending disposal of the above Writ Petition. Counsel for the Petitioner: SRl. SRI KRISHNA KOUNDANYA, SENIOR COUNSIL ALONGH WITH SRI. A.V.A. SIVA KARTIKEYA Counsel forthe Respondents 1-3: SRI A. RADHA KRISHNA (sc FoR rNcoME TAX) Counsel for the Respondent- 4: B. MUKHERJEE, ADVOCATE FOR SRI NAMAVARAPU RAJESHWARA RAO, ASSISTANT SOLICITOR GENERAL Between: M/s Satyanaray.lna lndustries, 8131P1, Gundaram Village, Nizamabad District - 5^03 186, Telangana. Represented by its Partner, IVr. Addagulla Satyanarayana, S/o Addagulla Laxmiriah ...pETrroNER AND The lncorre Tax Officer, Ward - 1, Nizamabad, lncome Tax Office, 6-2-156/3, Subhash agar, 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 G-ardens, Sdrilingampdlly Nlahdal, 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 India, Secretariat Buildings, New Delhi - 1 10 001 . The Union of lndia, Represented by its Secretary to the Government, Department of Revenue, Ministry of Finance, New Delhi - ,13*OrOJiO*Or*r, 1 2 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, one, more particularly in the nature of Mandamus declaring: a. the nor:ice daled 0610412021 , issued by the l st Respondent, in DIN and Notice No.|TBA/ASTiS/148/2021-2211032225441(1), uls 148 of the lncome Tax Act, 1961, proposing to reopen the assessment of the Petitioner, for the Assessment Year 2013 - 14, as arbitrary, illegal, bad in law, barred by limitation, violative of prin<;iples of natural justice, and without jurisdiction, being contrary to the provisions of the Income Tax Act, 1961, and consequehtly to set aside the same in the interests of justice; & 4 WRIT PETITION NO: 6624 OF 2022 b. the Notification No.2012021lF. N o.37014213512020-TPL dated 31.O3.2021 and Notification No.38/2021lF.No.37014213512020-TPL dated 2710412021 , issued by the Central Board of Direct Taxes, the 3rd Respondent herein, extending the time limit under the pre-amended provisions, as not applicable after 011041202'1 , after declaring the same as ultra vires the provisions of the lncome Tax Act, 196'1 . IA 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 grant stay of further proceedings, including any recovery, pursuant to the notice dated 06.04.2021, issued by the 1st Respondent, in DIN and Notice No.. ITBA/AST/S/14812021-22/1032225441(1), u/s 148 of the lncome Tax Act, 1961, proposing to reopen the assessment of the Petitioner, for the Assessment Year 2013 - 14, pending disposal of the above Writ Petition. Counsel for the Petitioner: SRI. SRI KRISHNA KOUNDANYA, SENIOR COUNSIL ALONGH WITH SRI. A.V.A. SIVA KARTIKEYA Counsel forthe Respondents 1-3: SRI A. RADHA KRISHNA (sc FoR rNcoME TAX) Counsel for the Respondent- 4: B. MUKHERJEE, ADVOCATE FOR SRI NAMAVARAPU RAJESHWARA RAO, ASSISTANT SOLICITOR GENERAL WRIT PETITION NO: 6638 OF 2022 Between: Mis Sri Venkata Sai lndustries, 186, Banswada Road, Pitlam, Nizamabad District - 503 310, Telangana. Represented by its Partner, Mr. Kammari Venkatesham, S/o Bhumaiah. ...PETITIONER AND 1. The lncome Tax Officer, Ward - 1, Nizamabad, Income Tax Office, 6-2-'156/3, Subhash Nagar, Nizamabad - 503 002, Telangana. 2. The Principal Commissioner of lncome f ax - 2,, Hyderabad, Signature Towers, Sy. No.. 6(P) of Kondapur, Sy. No.. 37(P) of Kothaguda, Opposite Botanical Gardens, Serilingampalfy Mandal, Ranga Reddy District, Hyderabad - 500 084, Telangana. 3. The Central Board of Direct Taxes, Represented by its Chairman, Department of Revenue, N/inistry of Finance, Government of lndia, Secretariat Buildings, New Delhi - 110 001. 4. The Union of lndia, Represented by its Secretary to the Government, Department of Revenue, Ministry of Finance, New Delhi - , ].1*OrOJiO*ra*r, .rs Counsel for the Respondents: SRI A. RADHA KRISHNA (sc FoR rNcoME rAx) Counsel for the Respondent- 4: B. MUKHERJEE, ADVOCATE FOR SRI NAMAVARAPU RAJESHWARA RAO, ASSISTANT SOLICITOR GENERAL Petition urrder 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, one, more particularly in the nature of [ .4andamus declaring: a. the notice dated 121O4t2021, issued by the 1st Respondent, in DIN and Notice No.ITBA/AST/S/148/2021-2211032346851(1), u/s '148 of the lncome Tax Act, 1961 , proposing to reopen the assessment of the Petitioner, for the Assessment Yeer 2014 - 15, as arbitrary, illegal, bad in law' barred by limitation, violative of principles of natural .iustice, and without jurisdiction, being contrary to the provisions of the lncome Tax Act, 1961 , and consequently to set aside the same in the interests of justice; & b. the Notification No.2012021lF.No.37014213512020-TPL dated 31103t2021 and Notification No.38/2021lF.No.37014213512020-TPL dated 27tO412021, issued by the Central Board of Direct Taxes, the 3rd Respondent herein, extending the time limit under the pre-amended provisions, as not applicable aflet 01lO4l2O21 , after declarlng the same as ultra vires the provisions of the lncome Tax Act, 1961 . lA NO: 1 OF 202! 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 grant stay of further proceedings, including any recovery, pursuant to the notice dated 12t04120121 , issued by the 1st Respondent, in DIN and Notice No.. ITBfuAST/S/14812021-2211032346851(1), uis 148 of the lncome Tax Act, 1961, proposing to reopen the assessment of the Petitioner, for the Assessment Year 2O14 - 15, pending disposal of the above Writ Petition. Counsel for the Petitioner: SRl. SRI KRISHNA KOUNDANYA, SENIOR COUNSIL ALONGH WITH SRI. A.V.A. SIVA KARTIKEYA Between: M/s Sri Venkata sai lndustries, 186, Banswada Road, Pitlam Nizamabad District - 5ti5 5iO, feh\"gana. iepresenteO by its Partner, Mr. Kammari Venkatesham, S/o Bhumaiah ...PETlrtoNER AND 1 2 The lncome Tax Officer, Ward - 1, Nizamabad, lncome Tax Office, 6-2-156/3' Subhash Naoar. Nizamabad - 503 002, Telangana. in\" Crincioai Commissioner of lncome f ax - 2, Hyderabad, Signature fo*ers, Si. tlo- O(p) ot Kondapur, Sy. No.. 37(P) of Kothaguda, Opposite. aoiiniiiiCaroens) Serilingamdatly Mandal, Ranga Reddy District, Hvderabad - 500 084, Telangana. ffrebLntiat Boaid of Direct Taxes, Represented by its Chairman, Department 6i n\"renr\", tirtinistry of Finance, Goveinment of lnijia, Secretariat Buildings' New Delhi - 110 001 . fn\" 0nion of lndia, Represented by its Secretary to-the.Government, Oepartmeni oi nevenu'e, IMinistry oi Finance, New Delhi - t ].1*OaOJiO*O=*r, Petition under Article 226 of the constitution of lndia praying that in the 3 4 circumstances stated in the affidavit filed therewith, the High court may be pleased to issue a writ, order or Direction, one, more particularly in the nature of Mandamus declaring: a. the notice daled 12.O4.2021, issued by the 1st Respondent, in DIN and Notice No.. ITBfuAST/S/148t2O21-22t1032346853(1), u/s 148 of the lncome Tax Act, 1961, proposing to reopen the assessment of the Petitioner, for the Assessment Year 2O13 - 14, as arbitrary, illegal, bad in law, barred by limitation, violative of principles of natural justice, and without jurisdiction, being contrary to the provisions of the lncome Tax Act, 1961 , and consequently to set aside the same in the interests of justice; & b.theNotificationNo..2ol2o21tF.No.37o142l35l2o2o-TPLdated 31.03.2021 and Notification No.. 38i2021/F.No.37014213512020-TPL dated 27.O4.2O21 , issued by the central Board of Direct Taxes, the 3rd Respondent herein, extending the time limit under the pre-amended provisions, as not l9 WRIT PETITION NO: 66s4 OF 2022 40 appticable atter D1 .O4.2021 , after declaring the same as ultra vires the provisions of the lncome Tax Act, 1961 . lA NO: 1 OF 2022 Petition u-rder 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 grant stay of fur.her proceedings, including any recovery, pursuant to the notice dated 12.04.20111, issued by the 1st Respondent, in DIN and Notice No. ITBA/AST/ Sl14t 12021- 2211032346853(1), u/s '148 of the Income Tax Act, 1961 , proposing to reopen the assessment of the Petitioner, for the Assessment Year 2013 - 14, pendiirg disposal of the above Writ Petition. Gounsel for the Petitioner: SRl. SRI KRISHNA KOUNDANYA, SENIOR COUNSIL ALONGH WITH SRI. A.V.A. SIVA KARTIKEYA Counsel for the Respondents 1-3: SRI A. RADHA KRISHNA (sc FoR lNcoME TAX) Counsel for the lRespondent- 4: B. MUKHERJEE, ADVOCATE FOR SRI NAMAVARAPU I1AJESHWARA RAO, ASSISTANT SOLICITOR GENERAL WRIT PETITION NO: 6681 OF 2022 Between: M/s Sri Ganapathi Agro lndustries, 3-9711 , Ashok Farm, Jannepally_ Road, Nizamabad - 503 346, Nizamabad District, Telangana. Represented by its Partner, Mr. Kaparthi Suni , S/o Mr. K.Dharamveer. ...'ET'TIONER AND 1. The Incom,-\" Tax Officer, Ward - 1, Nizamabad, lncome Tax Office, 6-2-156/3, Subhash Nagar, Nizamabad - 503 002, Telangana. 2. The Principral Commissioner of lncome Tax' 2, Hyderabad, Signature Towers, S!'. No.. 6(P) of Kondapur, Sy. No.. 37(P) of Kothaguda, Opposite Botanical Ciardens, Serilingampally Mandal, Ranga Reddy District, Hyderabad - 500 084, Telangana. 3. The Central Boaid of Direct Taxes, Represented by its Chairman, Department of Revenut:, Ministry of Finance, Government of lndia, Secretariat Buildings, New Delhi - 1 10 001 . 4. The Union of India, Represented by its Secretary to the Govemment, Department of Revenue, Ministry of Finance, New Delhi - 110 001. ...RESPONDENTS Petition urrder Article 226 of the Constitution of lndia praying that in the circumstances slated in the affidavit filed therewith, the High Court may be pleased to issue a Writ, Order or Direction, one, more particularly in the nature of Mandamus decla ring: +t a. the notice dated 06.04.2021, issued by the 1st Respondent, in DIN and Notice No.ITBA/AST/S/148/2021-2211032225449(1), u/s 148 of the lncome Tax Act, 1961, proposing to reopen the assessment of the Petitioner, for the Assessmenl Year 2013 - 14, as arbitrary, illegal, bad in law, barred by limitation, violative of principles of natural justice, and without jurisdiction, being contrary to the provisions of the lncome Tax Act, 1961, and consequently to set aside the same in the interests of justice; & b. the Notification No.2012021lF.No.37O14213512020-TPL dated 31.03.202'l and Notification No.38/2021lF.No.37014213512020-TPL dated 27.04.2021, issued by the Central Board of Direct Taxes, the 3rd Respondent herein, extending the time limit under the pre-amended provisions, as not applicable alter 01 .O4.2O2'1 , after declaring the same as ultra vires the provisions of the 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 grant stay of further proceedings, including any recovery, pursuant to the notice dated 06.04.2021, issued by the 'lst Respondent, in DIN and Notice No.. ITBA/AST/S/14812021- 2211032225449(1), u/s 148 of the lncome Tax Act, 1961 , proposing to reopen the assessment of the Petitioner, for the Assessment Year 2O13 - 14, pending disposal of the above Writ Petition. Counsel for the Petitioner: SRl. SRI KRISHNA KOUNDANYA, SENIOR COUNSIL ALONGH WITH SRI. A.V.A. SIVA KARTIKEYA Counsel for the Respondents 1-3: SRI A. RADHA KRISHNA (sc FoR lNcoME TAX) Counsel for the Respondent- 4: B. MUKHERJEE, ADVOCATE FOR SRI NAMAVARAPU RAJESHWARA RAO, ASSISTANT SOLICITOR GENERAL WRIT PETITION NO: 68620F 2022 Between: OUEST EDUCATIONAL SOCIETY, H.No.4-2-173, POLICE COLONY KHAMMAM 5O7OO2, Telangana, lndia Represented by its Secretary and Correspondent P. Ravi Maruth S/o P.V.Subba Rao, Aged about 60 years, Rl/o Khammam. ...PETITIONER AND 1. Union of lndia, Represented by its Secretary, Department of Revenue, Ministry of Finance, North Block, New Delhi -1 10001. +l 2. The Assis.tant Commissioner of lncome Tax, EXEMPTION CIRCLE 1(1) Hyderabad, Aaykar Bhawan, Opposite LB Stadium, Basheer Bagh, Hyderabad -TG - 500004 3, The Comrnissioner of lncome Tax (Exemptions), 2nd Floor, Ayakar Bhavan, Opp. LB S)tadium, Basheer Bagh, Hyderabad -TG - 500004. ...RESPONDENTS Petition lrnder 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 issu,-. writ, order or direction, more particularly, one in the nature of writ of mandanrus, declaring the action of the 2nd respondent in issuing the impugned re-as,iessment notice Dt. 3OlOOl2O21 and 2411112021 issued post 31st March,2021 and set aside the same and also declare Explanations A(aXii)/A(b) to the Notificatic,n No. 20 (S.O. 1432 (E) dated 31st March, 2021 and Notification No. 38 (S.O.17t)3 (E)) dated 27th April, 2O21 to the extent that the same extend the applicability of the provisions of Section 148, Section 149 and Section 151 of the Act, as the ,:ase may be, as they stood as on the 31st March, 2021, before the commencenrent of the Finance Act, 2O2'l to the period beyond 31st March, 2021 as ultra vires the parent legislation, viz., The Taxation and Other Laws (Relaxation ancl Amendment of Certain Provisions) Act, 2020 (hereinafter referred to as Relaxation Act, 2020) as illegal, arbitrary, unjust and also against the mandatory Srrovisions under Section '148 of the lncome Tax Act and quash the same. lA NO: 1 OF 2022 Petition u rder 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 actions in relation to the assessment years 2017 -18 and the notices Dt. 3ol0'a12021 and 2411112021 issued by the 2nd respondent, pending disposal of the vr rit petition. Counsel for the Petitioner: SRl. SRI KRTSHNA KOUNDANYA, SENIOR COUNSIL ALONGH WITH I}RI. K. VIJAY KUMAR Counsel forthe Respondent No.1 B. MUKHERJEE, ADVOCATE FOR SRI NAMAVARAPU IIAJESHWARA RAO, ASSISTANT SOLICITOR GENERAL Counsel for the Respondent Nos.2 & 3: SRI K. RAJI REDDY (sENloR sc FoR lNcoME TAX ) .11 WRIT PETITION NO: 7681 OF 2022 Between: M/s. Gurudev Arbitrators LLP, Represented by its Designated Partner Reg. office at. Unit No. 1C,1st Floor, Trinity 22611,A.J.C Bose Road, Kolkatta, West Bengal-700020. ...PETITIONER The Deputy Commissioner of lncome tax-2(1), Hyderabad Room No.S'14, 5th floor, Signature Towers, Sy No 6(P) of Kondapur, Sy No 37(P) of Kothaguda Opposite Botanical Gardens, Serilingampally Mandal, Ranga Reddy District, Hyderabad 500 084, Telangana State. The Principal Commissioner of lncome Tax - 2, Hyderabad, 6th floor, A Block, lT Towers, 10-2-3, A.C. Guards, Hyderabad - 500 004. ...RES'ONDENTS Petition under Article 226 of the Constitution of lndia praying that in the circumstances stated in the affidavit filed therewith, the Hiqh Court may be pleased to issue writ order or direction more particularly one in the nature of writ of Mandamus to declare the impugned notice issued by the 1st Respondent u/s 148 of the lncome Tax Act, '1961, dated 8.4.2021, proposing to reopen the assessment for the Assessment Year 2O15-16, as arbitrary, itlegal, bad in law, barred by limitation, without jurisdiction, violative of principles of natural justice and consequently 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 pleased to grant stay of further proceedings, including any recovery, pursuant to the DIN and Notice issued by the 'l st Respondent u/s 1 48 of the lncome Tax Act, 1961 , dated9.4.2021 vide Ref No.ITBA/AST/S 114812021- 2211032302163 (1), proposing to reopen the assessment for the Assessment Year 2015 -16, pending disposal of the above Writ Petition. Counsel for the Petitioner: SRl. SRI KRISHNA KOUNDANYA, SENIOR COUNSIL ALONGH WITH M/s. G. SUMATHI Counsel for the Respondents: SRl. B. NARASIMHA SHARMA (sc FoR rNcoME TAX) AND 1. 2. .1.+ WRIT PETITION NO: 7801 OF 2022 Betwee n: IVYLAN LABORATORIES LllVllTED, Plot No. 5641A.122, Road No. 92, Jubilee Hills, Hyderabad, 50t)096 Telangana. Represented by authorized representative Ms. Sarada Kalyani Shagawati. ...PETITIONER AND 1. DEPUTY COI /N/ISSIONER OF INCOIVE TAX, CIRCLE 5(1), HYDERABAD Room No.344, D-Block, 3rd Floor, lT Tower, AC Guards, Masab Tank, Hyderabad, Andhra Pradesh, 500004 2. fHE CENITRAL BOARD OF DIRECT TAXES, Ministry of Finance, North Block, New Delhi-1 1001 1 3. THE UNI()N OF lNDlA, Represented by its Secretary to the Government Departme,nt of Revenue Ministry of Finance New Delhi 1 10 001 ...RESPONDENTS 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 to the Respondents; and a. lssue a writ of mandamus or any other appropriate writ, order or direction to Rerspondent No.1 quashing the lmpugned Notice issued under section 148 of the Act for AY 2014-15 and all subsequent notices issued in pursuance there:of . b. To pass ad-interim orders in terms of prayer (a) above; and lA NO: 1 OF 2O2t2 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 a. For the; reasons stated in the affidavit filed in support of the above Writ Petition it is h€ reby prayed that this Hon'ble Court may be pleased to Grant interim stay on the operation of the of the lmpugned Notice dated 30.06.2021 passed by Resprondent No.1 and all proceedings arising thereof till the disposal of the present writ petition. b. Pass :rn order of interim injunction, restraining the respondents, their officers, emplo'7ees, subordinates, agents or any other persons acting or 'claiming to act under them from taking any steps in any manner whatsoever in pursuance of the lmpugned Notice passed by Respondent No.1, pending disposal of the trresent writ petition. Counsel for the Petitioner: SRl. SRI KRISHNA KOUNDANYA, SENIOR COUNSTL ALONGH WITH SRI. GANDHAM DURGA BOSE Counsel for the Respondent No.1&2: SRI J.V. PRASAD (SC FOR INCOME TAX) -+5 Counsel for the Respondent No3: B. MUKHERJEE, ADVOCATE FOR SRI NAMAVARAPU RAJESHWARA RAO, ASSISTANT SOLICITOR GENERAL Between: 1 The Deputy CommiSsionerof lncome tax-2(1 ), Hyderabad, Room No.514, 5th floor, Signature Towers, Sy No 6(P) of Kondapur, Sy No 37(P) of Kothaguda Opposite Botanical Gardens, Sedlingampally Mandal, Ranga Reddy District, Hyderabad 500 084, Telangana State. The Principal Commissioner of Income f ax - 2, Hyderabad, 6th floor, A Block, lT Towers, 10-2-3, A.C. Guards, Hyderabad - 500 004. ...RES'ONDENTS 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 writ, order or direction more particularly one in the nature of writ of Mandamus to declare the impugned notices issued by the 1st Respondent u/s 148 of the lncome Tax Act, 1961, dated 15.4.2021 proposing to reopen the assessment for the Assessment Year 2014 - 15, as arbitrary, illegal, bad in law, barred by llmitation, without jurisdiction, violative of principles of natural justice and consequently 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 pleased to grant stay of further proceedings, including any recovery, pursuant to the DIN and Notice issued by the 1 st Respondent u/s 148 of the lncome Tax Act, 1 961 , dated 15.4.2021 vide Ref No-ITBA/AST/5114812021- 2211032441551(1), proposing to reopen the assessment for the Assessment Year 2014 - 15, pending disposal of the above Writ Petition. Counsel for the Petitioner: SRl. SRI KRISHNA KOUNDANYA, SENIOR COUNSIL ALONGH WITH M/s. G. SUMATHI Counsel forthe Respondents: SRI . B NARASIMHA SHARMA (sc FoR rNcoME TAX) WRIT PETITION NO: 7902 OF 2022 2. lvl/s.Ganpati Arbitrators LLP, Represented by its Designated Partner Reg. office at. Unit No.1C, 1st Floor, Trinity 22611,A.J.C Bose Road, Kolkatta, West Bengal-700020 ...PETITIONER AND -l () Between: MYLAN LABORATORIES LIMITED, Plot No. 5641N22, Road No. 92, Jubilee Hills, Hyderabad, 500096 Telangana. Represented by authorized representative Ms. Sarada Kalyani llhagawati. ,,.PETITIONER AND 1. DEPUTY COM[/ISSIONER OF INCOME TAX, CIRCLE 5(1 ), HYDERABAD Room No.344, D-Block, 3rd Floor, lT Tower, AC Guards, Masab Tank, Hyderabad, Andhra Pradesh, 500004. 2. TilE CENTTRAL BOARD OF DIRECT TAXES, Ministry of Finance, North Block, New Delhi-1 1001 '1 . 3. THE UNI(fN OF lNDlA, Represented by its Secretary to the Government Departm€rnt of Revenue Ministry of Finance New Delhi 1'10 001. ...RESPONDENTS Petition under Article 226 of lhe Constitution of lndia praying that in the circumstances stated in the affidavit filed therewith, the High Court may be pleased to issur> a Writ, order or direction to the Respondents, and a. lssue a writ of mandamus or any other appropriate writ, order or direction to Respondent No.1 quashing the lmpugned Notice issued under section 148 of the Act for AY 201 3- 1 4 and all subsequent notices issued in pursuance thert:of; b. To pas,s ad-interim orders in terms of prayer (a) above. lA NO: 1 OF 20:22 Petition under Section 151 CPC praying that in the circumstances stated in the affidavit f led in support of the petition, the High Court may be pleased to a. grant interim stay on the operation of the of the lmpugned Notice dated 25lOOl2O21 passed by Respondent No. I and all proceedings arising thereof till the disposal of :he present writ petition, b. Pass an order of interim injunction, restraining the respondents, their officers, emplcyees, subordinates, agents or any other persons acting or claiming to act under them from taking any steps in any manner whatsover in pursuance of the impugned Notice passed by Respondent No.1 pending disposal of the present vrrit petition. Counsel for thc, Petitioner: SRl. SRI KRISHNA KOUNDANYA, SENIOR COUNSIL ALONGH WITH SRI. GANDHAM DURGA BOSE Counsel for the, Respondent No.l: SRI J.V. PRASAD (SC FOR INCOME TAX) Counsel forthe, Respondent Nos.2 & 3: SRI B. MUKHERJEE, ADVOCATE FOR SRI NAMAVAFIAPU RAJESHWARA RAO, ASSISTANT SOLICITOR GENERAL WRIT PETITION NO: 7932 OF 2022 17 1. DEPUTY COtUtVtSStONER OF tNCOI/E TAX, CTRCLE 5(1), HYDERABAD Room No.344, D-Block, 3rd Floor, I T Tower, AC Guards, Masab Tank, Hyderabad, Andhra Pradesh, 500004 2. fHE CENTRAL BOARD OF DIRECT TAXES, Ministry of Finance, North Block, New Delhi-l '100'1 1 3. THE UNION OF lNDlA, Represented by its Secretary to the Government Department of Revenue lvlinistry of Finance New Delhi ,, O.?.H=arO*DENTS 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 to the Respondents, and a. lssue a writ of mandamus or any other appropriate writ, order or direction to Respondent No. 1 quashing the lmpugned Notice issued under section 148 of the Act for AY 2015-16 and all subsequent notices issued in pursuance thereof; b. To pass ad-interim orders in terms of prayer (a) above. fA 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 a. Grant interim stay on the operation of the of the lmpugned Notice dated 30.06.2021 passed by Respondent No. 1 and all proceedings arising thereof till the disposal of the present writ petition. b. Pass an order of interim injunction, restraining the respondents, their officers, employees, subordinates, agents or any other persons acting or claiming to act under them from taking any steps in any manner whatsoever in pursuance of the lmpugned Notice passed by Respondent No.1, pending disposal of thb present writ petition. WRIT PETITION NO: 7938 OF 2022 Between: MYLAN LABORATORIES LIMITED, Plot No. 5641A122, Road No. 92, Jubilee Hills, Hyderabad, 500096 Telangana. Represented by authorized representative lvls. Sarada Kalyani Bhagawati. ...PETITIONER AND -ls Counsel for the Petitioner: SRl. SRI KRISHNA KoUNDANYA, SENIoR couNSlL ALONGH WITH SRI. GANDHAM DURGA BOSE Counsel for the Respondent No.1 : SRI J.V. PRASAD (SC FOR INCOME TAX) Counsel for the Respondent Nos.2 & 3: B. MUKHERJEE, ADVOCATE FOR SRI NAMAVARAPU RAJESHWARA RAO, ASSISTANT SOLICITOR GENERAL WRIT PETITION NO: 8088 OF 2022 Between: SMT, ANJU BRIJESH CHANDWANI, DAUGHTER OF SUBHASH CHAND Acnnwnl, AGED ABour 44 YEARS, R/o. 67/c, MLA coLoNY, RoAD No. 12, BANJARA HILLS;, HYDERABAD- 5OO 034. ...PETITIONER AND 1. THE ASS STANTCOMMISSIONER OF INCOME TAX, WARD 14(1), INCOME'TAX TOWERS, AC GAURDS, MASAB TANK, HYDERABAD - 500004. 2. CENTRAI. BOARD OF DIRECT TAXES, THROUGH THE SECRETARY DEPARTI/ENT OF REVENUE, MINISTRY OF FINANCE, UNION OF INDIA, NORTH BLOCK, NEW DELHI - 11OOO2. 3. THE PRIT.ICIPAL COMMISSIONER OF INCOME TAX, HYDERABAD - 1, INCOTVIE IAX TOWERS, AC GAURDS, MASAB TANK' HYDERABAD _ 5oooo4 ...RESP.NDENTS Petition L nder Article 226 of lhe Constitution of lndia praying that in the circumstances stated in the affidavit filed therewith, the High Court may be pleased to a) issue a writ, order or direction in the nature of writ of Certiorari or direction in the nature of a writ of certiorari quashing the notice issued under the provision of sec,tion 148 of the lncome{ax Act, 1961 issued by the Respondent No. 1 as enclo;ed and marked as Annexure-A vide No.lTBA/ASTlSl14Bl2O21- 202211033863539(1) dated 30.06.202 1 for the A.Y. 2016-2017i b) Declare that the Explanation below clause (A) in the Notification bearing No.2Ol2O21l F.No.370142l3512O2O-fPL dated 31 .03.2021 herein marked as Annexure-B antl No.38/2021lF.No.370'1421351202O-TPL dated 27.O4.2O21 herein marked as Annexure-C issued by the Respondent No.2 is ultra vires the provisions of the lncome-tax Act, 1961 and the provisions of the Taxation And Other Laws (Rt:laxation and Amendment of Certain Provisions) Act, 2020, and thus bad in law; .+9 c) Declare that in the event it is being held that the impugned Notifications bearing No.2Ol2O21lF.No.370142/3512O2O-TPL dated 31.03.2021 herein marked as Annexure-B and No.3B/2021lF. No.37014213512020-TPL dated 27.04.2021 herein marked as Annexure-C issued by the Respondent No-2 enable the Respondents and the lncome-tax authorities to dispense with the requirement to comply with the conditions precedent that are set out in Section '148A of the lncome-tax Act, 1961 before issuing any notice under Section 148 of the lncome- tax Act, 1961 , the said Notifications are ultra vires the provisions of the lncome- tax Act, 1961 and the provisions of the Taxation And Other Laws (Relaxation and Amendment of Certain Provisions) Act, 2020, and thus bad in law; d) Declare that the extension of time limit by the Taxation And Other Laws (Relaxation and Amendment of Certain Provisions) Act,2020 does not apply to notices issued under erstwhile section 148 of the Income-tax Act, 1961 after 01 .04.2021: e) Declare that the impugned proceedings initiated by the Respondent No.1 under the lncome{ax Act, 1961 , are illegal and without the authority of law. 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 issue an ad-interim order to. a) Stay the operation of the notice issued under section '148 of the lncometax Act, '1961 issued by the respondent no-1 ASSISTANT enclosed and marked as Annexure-A vide no ITBA/AST/Si14812021-2211033863589 dated 30.06.2021 for the Assessment year 2016-17. (b) Grant such other reliefs as this Hon'ble Court may think fit including the cost of this writ petition. Counsel for the Petitioner: SRl. SRI KRISHNA KOUNDANYA, SENIOR COUNSIL ALONGH WITH SRI. T. ARCHAN KUMAR Counsel for the Respondent Nos.l & 3: SRI K. RAJI REDDY (sENtoR sc FoR tNcoME TAX) Counsel forthe Respondent No.2: B. MUKHERJEE, ADVOCATE FOR SRI NAMAVARAPU RAJESHWARA RAO, ASSISTANT SOLICITOR GENERAL 5() WRIT PETITION NO: 8147 OF 2022 Between: SHRI VENKATITKRISHNA PRASAD VEIVURU, SON OF AB VEIVIURU, AGED ABOUT 61 YEARS, RIO. 8.2.293182111157 NO. 71, PHASE III. JUBILEE HILLS HYDERABAD.5OO 033. HIRAN/ESWARA RAO , PLOT NO. 57 ROAD ...PETITIONER AND 1. THE INC(fME TAX OFFICER, WARD 14(1), INCOIME TAXTOWERS' AC GAURDS, MASAB TANK, HYDERABAD _ 5OOOO4. 2. CENTRAL BOARD OF DIRECT TAXES, THROUGH THE SECRETARY DEPART 4ENT OF REVENUE, IVINISTRY OF FINANCE, UNION OF INDIA, NORTH [}LOCK, NEW DELHI - 11OOO2. 3. THE PRII{CIPAL COIMTV.IISSIONER OF INCOIVE TAX, HYDERABAD - 1, INCOME TAX TOWERS, AC GAURDS, I/ASAB TANK, HYDERABAD _ 5oooo4 ...RESP.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 a) issue a writ, order or direction in the nature of writ of Certiorari or direction in the nature of a writ of certiorari quashing the notice issued under, the provision of serlion 148 of the lncome-tax Act, 1961 issued by the Respondent No.1 as enclos;ed and marked as Annexure-A vide No.ITBA/ASf lsl148l2O21- 202211033923616(1) dated 30.06.2021 for the A.Y. 2015-2016. b) Declare that the Explanation below Clause. (A) in the Notification bearing No.2olt 0211 F.No,370142/3512O2O-TPL dated 31 .O3.2021 herein marked as Annexure-B and No.38/2021lF. No.370142|35|2O2O-TPL dated 27.04.2021 herein marked as Annexure-C issued by the Respondent No.2 is ultra vires the provisions of tl-re lncome-tax Act, 196'l and the provisions of the Taxation And Other Laws (R,:laxation and Amendment of Certain Provisions) Act,2020, and thus bad in law: c) Declare that in the event it is being held that the impugned Notifications bearing No.2Ol1L021l F.No.37O14213512O20-TPL dated 31.03.2021 herein marked as Annexure-B and No.38i2021/F. No.3701421351202O-TPL dated 27.04.2021 herein marked as Annexure-C issued by the Respondent No.2 enable the Respondents a 1d the lncome-tax authorities to dispense with the requirement to comply with thr-' conditions precedent- that are set out in Section 148A of the lncome-tax Act. 1961 before issuing any notice under Section 148 of the Income- tax Act, 1961, the said Notifications are ultra vices the provisions of the lncome- 51 tax Act, 1961 and the provisions of the Taxation And Other Laws (Relaxation and Amendment of Certain Provisions) Act,2O2O, and thus bad in law; d) Declare that the extension of time limit by the Taxation And Other Laws (Relaxation and Amendment of Certain Provisions) Act,2020 does not apply to notices issued under erstwhile section 148 of the lncome-tax Act, 1961 after 01.o4.2021: e) Declare that the impugned proceedings initiated by the Respondent No.1 under the lncome{ax Act, 196'1 , are illegal and without the authority of law. 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 issue an ad-interim order to (a) Stay the operation of the notice issued under the provision of section 148 of the of the lncome{ax Act, 1961 issued by the respondent no-'l ASSISTANT enclosed and marked as Annexure-A vide No. ITBA/AST/S/14812021- 2211033923616(1) herein marked as Annexure-A. dated 30-06-2021 for the A.Y 2O15-2016. Counsel for the Petitioner: SRl. SRI KRISHNA KOUNDANYA, SENIOR COUNSIL ALONGH WITH SRI. T. ARCHAN KUMAR Counsel forthe Respondent Nos.1 & 3: SRI K. RAJI REDDY (sENroR sc FoR rNcoME TAX) Counsel for the Respondent No.2: B. MUKHERJEE, ADVOCATE FOR SRI NAMAVARAPU RAJESHWARA RAO, ASSISTANT SOLTCITOR GENERAL WRIT PETITION NO: 8403 OF 2022 Between: Deloitte Special Projects lndia Private Limited, Opposite to Meenakshi Tech Park, 3rd Floor, Survey No. 4'l , Gachibowli Village, Ranga Reddy, Hyderabad, Telangana - 500032 Represented by its Director Mr. Satya Roddam, S/o. Roddam Prabhakar Rao. ...PETITIONER AND 1. The Central Board of Direct Tax, lncome Tax Depa(ment, New Delhi 2. The Assistant Commissioner of lncome Tax, Circle 8(1), Hyderabad. ...RESPONDENTS 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 -il pleased to issLe a Writ, Order or direclion more particularly in the nature of a Writ of Mandanrus declaring part of the Clause A(a) relating to section '148 and the Explanation therein in Notification no.20/2021 dated 3'l .3.2021 and parl of the Clause A(b) relating to section 148 and the Explanation therein in Notification no.3812021 dated 271412021 issued by the 1st Respondent as u nconstitutional, illegal and ultra vires the lncome tax Act, 1961 and the Constitution of lndia, and consequently quash the impugned notice under section 148 in DIN and Notice No-ITBA/AST/5114812O21-22/1033851484(1)dated 29.06.2021 for the Assessment ye ar 2015-16. 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 grant an lnterim injunction restraining the 2nd Respondent or its superiors, subordinates, etc. from taking any further steps consequent to the notice issued under section 148 of the Act daled 29.O6.2021 in DIN & Notice No: ITBA/AST/S/14812021-2211033851484(1 ) issued by the 2nd Respondent dated 29.06.2021 for Assessment Year 2015-16 in PAN: AAFCK5379L pending disposal of this Writ Petition. lA NO: 2 OF 20',22 Petition under Order 39 Rule 1 & 2 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 grant an order of lnterim stay of part of the Clause A(a) relating to seclion 148 and the Explanation therein in Notification no.2o12021 dated 31 .3.2021 and part of the Clause A(b) relating to section 148 and the Explanation the.rein in Notification no.3Bl2O21 daled 27.4.202'1 pending disposal of this Writ Petition. Counsel for the' Petitioner: SRl. SRI KRISHNA KOUNDANYA, SENIOR COUNSIL ALONGH WITH SRI. M. NAGA DEEPAK Counsel for thc: Respondents: SIR A. RADHA KRISHNA (sc FoR tNcoME TAX) WRIT PETITION NO: 8701 OF 2022 Between: Deloitte Consulting lndia Private Limited, Opposite to Meenakshi Tech park, 4th Floor, Survey No.41, Gachibowli village, Ranga Reddy, Hyderabad, Telangana - 500032 Represented by its Director [r1r. M. Murugan, S/o- K. Madurai Aged about 49 Years ...PETrroNER AND 1. The Central Board of Direct Tax, lncome Tax Department, New Delhi 2. The Assistant Commissioner of lncome Tax, Circle 8( l), Hyderabad. ...RESPONDENTS 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 in the nature of a Writ of Mandamus declaring part of the Clause A(a) relating to section 148 and the Explanation therein in Notification no.2012O21 dated 31.3.2021 and part of the Clause A(b) relating to section 148 and the Explanation therein in Notification no.3812021 dated 27.4.2021 issued by the 1St Respondent as unco nstitutional, illegal and ultra vires the lncome tax Act, 196'1 and the Constitution of lndia, and consequently quash the impugned notice under section '148 in DIN and Notice No.ITBA/AST/S114812021-2211033918325(1) dated 3O.O6.2O21tor the Assessment year 2016-17 . fA 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 grant an order of lnterim stay of part of the Clause A(a) relating to section 148 and the Explanation therein in Notification no.2O12021 daled 31 .3.2021 and part of the Clause A(b) relating to section 148 and the Explanation thqrein in Notification no.38t2021 dated 27.4.2021 pending disposai of this Writ Petition. IAN 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 grant an lnterim injunction restraining the 2nd Respondent or its superiors, subordinates, etc. from taking any further steps consequent to the notice issued 5l i1 under section 148 0f the Act dated 30.06.202 1 in DIN and Notice No |TBA/AST/S/148'2021-22t1033918325(1 ) issued by the 2nd Respondent dated 30.06.2021 for Assessment Year 2016-17 in PAN AABCD0476H pending disposal of this vrrit Petition. COUNSEI for thE PEtitiONET: SRI. SRI KRTSHNA KOUNDANYA, SENIOR COUNSIL ALONGH WITH I;RI. M. NAGA DEEPAK Counsel for the Respondents: SRI A. RADHA KRISHNA (sc FoR lNcoME TAX) Between: Deloitte Soecial Proiects lndia Private Limited, Opposite to Meenakshi Tech Park, 5rO fioor, 'Srrrer, ru5. +t, Gachibowli Village, Ranga Reddy, Hyderabad Telangana -SOOOaZ Represi:nted by its Director lvl.Muiugan, S7o K.Madurai, aged 4-9-y-e{1..-. ...PETITIONER AND 1. The Central Board of Direct Tax, lncome Tax Department, New Delhi 2. The Assistant Commissioner of lncome Tax Circle B(1), Hyderabad - -- ' ...RESPONDENTS Petition under Article 226 of the constitution of lndia praying that in the circumstances :;tated in the affidavit filed therewith, the High Court may be pleased o issue a writ, order or direction more particularly in the nature of a writ of Mandamus declaring part of the Clause A(a) relating to section '148 and the Explanation therein in Notification no.2012o21 daled 311312021 and part of the clause A(b) relating to section 148 and the Explanation therein in Notification no.3812021 dated 27 t412021 issued by the 1st Respondent as unconstitutional, illegal and ultra vires the lncome tax Act, '1961 and the Constitution of lndia, and consequently q.rash the impugned notice under section 148 in DIN and Notice No.ITBA/AST/Sl141t212'l-2211033851450(1) dated 2910612021 for the Assessment ye;rr 20 1 5-1 6. WRIT PETITION NO: 8746 OF 2022 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 tre pleased to grant an order of lnterim stay of part of the Clause A(a) relating to section 148 and the Explanation therein in Notification no.2ol2O21 dated 311312O21 and part of the Clause A(b) relating to section 148 and the Explanation therein in Notification no.3812021 dated 27/412021 pending disposal of this writ Petition. IA NO: 2 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 grant an lnterim injunction restraining the 2nd Respondent or its superiors, subordinates, etc. from taking any further steps consequent to the notice issued under section 148 of the Act dated 291OG12021 in DIN and Notice No. ITBA/AST/Si14812021- 2211033851450(1) issued by the 2nd Respondent dated 2910612021 for Assessment Year 2015-16 in PAN. AAFCK5379L pending disposal of this writ Petition. Counsel for the Petitioner: SRl. SRI KRISHNA KOUNDANYA, SENIOR COUNSIL ALONGH WITH SRI. M. NAGA DEEPAK Counsel for the Respondents: SRI A RADHA KRISHNA (sc FoR rNcoME TAX) WRIT PETITION NO: 9486 OF 2022 Between: M/s. Ramky Infrastructure Limited, Rep., by Executive Director Sri Polimetla Ravi Prasad 15th Floor, Ramky Grandiose, Sy. No.136i2 and 4, Gachibowli, Hyderabad- sooo32' ...PETraoNER AND L UNION OF lNDlA, Rep. by Secretary to Govt. of lndia, Department of Revenue, Ministry of Finance. Government of lndia, North Block, New Delhi- 1 '10001 55 56 2. CENTRAT- BOARD OF DIRECT TAXES, Department of Revenue, IVlinistry of Finance. (lovernment of lndia, North Block, New Delhi-110001, Rep. by its Chairman. 3. ASSISTAI{T COI ,1N/ISSIONER OF INCOI IE TAX, Central Circle - 3(2)' Aayakar Eihavan, Basheerbagh, Hyderabad-500004 ...RESPONDENTS Petition Lnder Article 226 of the Constitution of lndia praying that in the circumstances ,;tated in the affidavit filed therewith, the High Court may be pleased to pass an order or writ especially one in the nature of writ of mandamus declaring: a) that the Notification No.2O12021lF No.370142135/2020TPL dated 31.O3.2021 and Notification No.3812021lF No.370142/35/2O20TPL dated 27.O4.2021 issued by the 2nd Respondent extendlng the time limit under the pre- amended provisions as not applicable after 01.04.2021 after declaring the same as ultra vires th<> provisions of the lncome Tax Act 196 1 ; and b) that tl'e notice dated 30.06.2021 issued by the 3rd Respondent with DIN and Notice No.ITBA/AST/S114812021-2211033901441(1) proposing to reopen the ass3ssment of the Petitioner for the Assessment Year 2017-18 as being arbitrary, illegal, bad in law, barred by Iimitation and without jurisdiction being contrary to the provisions of the lncome Tax Act 1961 and consequently to set aside the same. lA NO: 'f OF 2otl2 Petition r,rnder 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 prroceedings on the file of 3rd Respondent pursuant to issuance of the notice dated 30/0612021 with DIN and Notice No. ITBA/AST/S/14812O21- 2211033901441 (1) calling upon the Petitioner to file return of income for asst. year 2017-18. lA NO: 2 OF 20',,22 Between: 1. The Union of lndia, Rep. by Secretary to Govt. of lndia. Department of .. Revenue, Ministry'of Finante. Goverhment of lndia, North Block, New Delhi- 110001 2. Central B:ard of Direct Taxes, Department of Revenue, Ministry of Finance. Governm,:nt of lndia, North Block, New Delhi-1 10001 . 3. Assistant Commissioner of lncome Tax, Central Circle - 3(2), Aayakar Bhavan, []asheerbagh, Hyderabad-500004. ...Respondents AND -i7 I ,4/s. Ramky lnfrastructure Limited, Rep., by Executive Director Sri Polimetla Ravt Prasad 'l Sth Floor, Ramky Grandiose, Sy. No.1 36/2 and 4, Gachibowli, Hyderabad- 500032. ...Petitioner 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 daled 2210212020 passed in lA No 1 oI 2022 in W.P No 9486 of 2022. Counsel for the Petitioner: SRl. SRI KRISHNA KOUNDANYA, SENIOR COUNSIL ALONGH WITH SRI. A.V. RAGHU RAM Counsel for the Respondent Nos.2 & 3: SRI B. NARASIMHA SHARMA (sc FoR TNCoME TAX) Between: M/s Vidyadhara Developers, # 316, 3rd Floor, Sanali Matl, Abids, Hyderabad- 500001. Represented by Managing Partner. ...'ET'T,ONER AND 1 . The Assistant Commissioner of lncome{ax, Central Circle 1(4), Aayakar Bhawan, Basheerbagh, Hyderabad-500004. 2. The Central Board of Diredt Taxes, Department of Revenue, Ministry of Finance, Govt. of lndia, Secretariat Buildings, New Delhi - 1 10001 . Represented by its Chairman. 3. Tha Union of lridia, Ministry of Finance, Central Secretariat, North Block, New Delhi-1 '10001 . Represented by its Secretary ..RES'ONDENTS Petition under Article 226 ot 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, by declaring the impugned notice issued by the 1st respondent vide Document ldentification No.(DlN) ITBA/AST/S/14812021' 22t1O33899218(1) dt. 30/06/2021, without following the due procedure of Law that too by taking shelter under the unconstitutional explanations inserted in CBDT notification nos. 2012021 dL.3110312021 and 3812021 dt.2710412021 ' as' void, illegal and contrary to the provisions of lncome-tax Act and ultra vires the Constitution of lndia. lA NO: 1 OF 2022 Counsel for the Respondent No.1: B. MUKHERJEE, ADVOCATE FOR SRI NAMAVARAPU RAJESHWARA RAO, ASSISTANT SOLICITOR GENERAL WRIT PETITION NO: 11202 OF 2022 5r 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 suspend the reassessment proceedings initiated by issuing notice u/s 148 of the Act vide Document ldentification No.(DlN) ITBA/AST/S/14812021-2211033899218 (1) dt. 30/06/20t21. lA NO: 2 OF 2022 Between: '1 . The Assistant Commissioner of lncome-tax, Central Circle 1(4), Aayakar Bhawan, 3asheerbagh, Hyderabad-500004. 2. The Central Board of Direct Taxes, Department of Revenue, trlinistry of Finance, r3ovt. of lndia, Secretariat Buildings, New Delhi - 1 10001 . Represented by its Chairman. 3. The Uniorr of lndia, Ministry of Finance, Central Secretariat, North Block, New Delhi-1 10001 . Represented by its Secretary. ...Respondents AND M/s Vidyadhara Developers, 316, 3rd Floor, Sanali Matl, Abids, Hyderabad-500001 Represented by Managing Partner. ..,Petitioner Petition r- nder 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 intorim, order dated 0410312022 passed in l.A.No.1 of 2022 in W.P.No.11202 o'f 2022. Counsel for the Petitioner: SRl. SRI KRISHNA KOUNDANYA, SENIOR COUNSIL ALONGH WITH SRI. DUNDU MANMOHAN Counsel for the Respondent Nos.1 & 2: SRI B. NARASIMHA SHARMA (sc FoR rNcoME rAx) Counsel forthe Respondent No.3: B. MUKHERJEE, ADVOCATE FOR SRI NAMAVARAPU RAJESHWARA RAO, ASSISTANT SOLICITOR GENERAL Between: M/s Janaharsha Estates \"N' Constructions Pvt. Ltd, # 5-9-233 and 234,3rd Floor, Sanali Mall, Abic s, Hyderabad-500001 . Represented by Managing Director. AND ...PET!T|ONER 1 The Assistant Commissioner of lncometax, Central Circle 1(4), Aayakar Bhawan, 3asheerbagh, Hyderabad-500004. WRIT PETITION NO: 11214 OF 2022 i9 2. The Central Board of Direct Taxes, Department of Revenue, It/inistry of Finance, Govt. of lndia, Secretariat Buildings, New Delhi - 1 10001 . Represented by its Chairman. 3. The Union of lndia, Ivlinistry of Finance, Central Secretariat, North Block, New Delhi-1 10001. Represented by its Secretary. ...RESPONDENTS 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 Wdt of Mandamus, by declaring the impugned notice issued by the 1st respondent vide Document ldentification No.(DlN) ITBA/AST/S/14812021- 2211033895146(1) dt. 30.06.2021, without following the due procedure of Law that too by taking shelter under the unconstitutional explanations inserted in CBDT notification nos. 2Ol2O21 dt.31 .03.2021 and 3812021 dt.27.O4.2O21 , as, void, illegal and contrary to the provisions of lncometax Act and ultra vires the Constitution of lndia. tA 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 pleased to suspend the reassessment proceedings initiated by issuing notice u/s 148 of the Act vide Document ldentification No.(DlN) ITBA/AST/S/14812021- 2211033899146 (1) dt. 30.06.2021, and may pass such other order(s) as the Honble Court deems fit and proper in the interests of substantial justice, as otherwise the Petitioner would be put to irreparable loss and severe injury. lA NO: 2 OF 2022 Between: 1 . The Assistant Commissioner of lncome{ax, Central Circle 1(4), Aayakar Bhawan, Basheerbagh, Hyderabad-500004. 2. The Central Board of Direct Taxes, Department of Revenue, Ministry of Finance, Govt. of lndia, Secretariat Buildings, New Delhi - 110001 . Represented by its Chairman. 3. The Union of lndia, Ministry of Finance, Central Secretariat, North Block, New Delhi-1 10001. Represented by its Secretary. ...Respondents AND M/s Janaharsha Estates N Constructions Pvt. Ltd, # 5-9-233 and 234,3rd Floor, Sanali Mall, Abids, Hyderabad-500001 . Represented by Managing Director. ...Petitioner 60 Petition L nder Section 151 CPC praying that in the circumstances stated in the affidavit filed in suppo( of the petition, the High Court may be pleased to vacate the interrim order. daled 041O312022 passed in l.A.No.1 of 2022 in W.P.No.11214 of 2022. Counsel for the Petitioner: SRl. SRI KRISHNA KOUNDANYA, SENIOR COUNSIL ALONGH WITH SRI. DUNDU MANMOHAN Counsel for the Respondent Nos.'l & 2: SRI B. NARASIMHA SHARMA (sc FoR lNcoME TAX) Counsel forthe Respondent No.3: B. MUKHERJEE, ADVOCATE FOR SRI NAMAVARAPU RAJESHWARA RAO, ASSISTANT SOLICITOR GENERAL wRtT PETITTON NO.11335 2022 Between: M/s Maha Veerzr Estates, # 309, 3rd Floor, Sanali Matl, Abids, Hyderabad-500001. Represented by Managing Partner. ...pETlIoNER AND 1 . The Assistant Commissioner of lncome-tax, Central Circle 1(4), Aayakar Bhawan, 13asheerbagh, Hyderabad-500004. 2. The Central Board oiDire6t Taxes Department of Revenue, Ministry of Finance, (lovt. of lndia, Secretariat Buildings, New Delhi - 1 10001 . Represented by its Chairman. 3. The Union of lndia, Ministry of Finance, Central Secretariat, North Block, New Delhi-1 10001 . Represented by its Secretary. ...RESPONDENTS Petition rrnder Article 226 of lhe Constitution of lndia praying that in the circumstances stated in the affidavit filed therewith, the High Court may be pleased to issur,. a writ, order or direction, more particularly one in the nature of Writ of fMandamus, by declaring the impugned notice issued by the 1st respondent vicle Document ldentification No.(DlN) ITBAiAST/S/14812021- 221103389S091,:1 ) dt. 3010612021 , without following the due procedure of Law that too by taking shelter under the unconstitutio nal explanations inserted in CBDT notification nos. 2Ol2O21 dl.3110312021 and 3812021 dl.27lO4l2O21 , as, void, illegal and contrary to the provisions of lncome-tax Act and ultra vires the Constitution of lndia, tA NO.1 2022 Petition r- nder 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 6l suspend the reassessment proceedings initiated by issurng notice u/s 148 of the Act vide Document ldentification No. (DlN) ITBA/AST/S/14812021- 22l1 033899091(1) dt. 3010612021 . Counsel for the Petitioner: SRI. SRI KRISHNA KOUNDANYA, SENIOR COUNSIL ALONGH WITH SRI. DUNDU MANMOHAN Counsel for the Respondent Nos.1 & 2: SRI B. NARASIMHA SHARMA (sc FoR rNcoME TAX) Counsel forthe Respondent No.3: B. MUKHERJEE, ADVOCATE FOR SRI NAMAVARAPU RAJESHWARA RAO, ASSISTANT SOLICITOR GENERAL Between: M/s Vidyadhara Estates, # 315, 3rd Floor, Sanali A/all, Abids, Hyderabad-500001 . Represented by Managing Partner. ...PETITIONER AND 1 . The Assistant Commissioner of lncome{ax, Central Circle 1(4), Aayakar Bhawan, Basheerbagh, Hyderabad-500004. 2. The Central Board of Direct Taxes, Department of Revenue, Ministry of Finance, Govt. of lndia, Secretariat Buildings, New Delhi - 1 10001 . Represented by its Chairman 3. The Union of lndia, Ministry of Finance, Central Secretariat, North Block, New Delhi-1 10001 . Represented by its Secretary ...RESPONDENTS Petition under Article 226 ot 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, by declaring the impugned notice issued by the 1st respondent vide Document ldentification No.(DlN) ITBA/AST/S/14812021- 2211033899207(1) dt. 30.06.2021 , without following the due procedure of Law that too by taking shelter under the unconstitutional explanations inserted in CBDT notification nos. 2012021 dt. 31 .03.2021 and 3812021 dt. 27.04.2021 , as, void, illegal and contrary to the provisions of lncome-tax Act and ultra vires the Constitution of lndia. rA NO.1 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 suspend the reassessment proceedings initiated by issuing notice u/s 148 of the wRrr PETtTtoN NO.11377 2022 Act vide Document ldentification No.(DlN) ITBA/AST/S/14812021-2211033899207 (1) dt. 30.06.20:21. tA NO.z 2022 Between: 1. The Assistant Commissioner of lncome-tax, Central Circle 1(4), Aayakar Bhawan, 3asheerbagh, Hyderabad-500004. 2. The Central Board oiDire6t Taxes, Department of Revenue, Ministry of Finance, ,3ovt. of lndia, Secretariat Buildings, New Delhi - 'l '10001. Represerted by its Chairman 3. Th6 Union of lridia, Ministry of Finance, Central Secretariat, North Block, New Delhi-1 10001 . Represented by its Secretary. ...PETITIONER AND ...Respondent Petition under Section 151 CPC praying that in the circumstances stated in the affidavit l'iled in support of the petition, the High Court may be pleased to vacate the interim order dated 04/03/2022 passed in lA No 1 of 2022 in W.P no 11377 of 2022. Counsel for the. Petitioner: SRl. SRI KRISHNA KOUNDANYA, SENIOR COUNSIL ALONGH WITH SRI. DUNDU MANMOHAN Counsel for th€. Respondent Nos.1 & 2: SRI B. NARASIMHA SHARMA (sc FoR rNcoME TAX) Counsel for ther Respondent No.3: B. MUKHERJEE, ADVOCATE FOR SRI NAMAVARAPU RAJESHWARA RAO, ASSISTANT SOLICITOR GENERAL wRtT PETITION NO.11425 2022 M/s Vidyadhara Estates, # 315,3rd Floor, Sanali Mall, Abids, Hyderabad-500001 Represented by Managing Partner. Between: M/s Hiranya Grarbha Estates, # 305, 3rd Floor, Sanali Mall, Abids, Hyderabad- 500001. Represented by Managing Partner. ...'ET.T'ONER AND 1 . The Assi:;tant Commissioner of lncome-tax, Central Circle 1(4), Aayakar Bhawan, Basheerbagh, Hyderabad-500004. 2. The Cenlral Board of Direct Taxes Department of Revenue, Ministry of Finance, Govt. of lndia, Secretariat Buildings, New Delhi - 1 10001 . Represerrted by its Chairman. 3. Th6 Union of lridia, Ministry of Finance, Central Secretariat, North Block, New Delhi-1 't (1001 . Represented by its Secretary. ()l ...RESPONDENTS Petition under Article 226 of lhe 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, by declaring the impugned notice issued by the 1st respondent vide Document ldentification No.(DlN) ITBA/AST/S/14812021- 2211033899167(1) dt. 3010612021, without following the due procedure of Law that too by taking shelter under the unco nstitutional explanations inserted in CBDT notification nos. 2012021 dt.31lO3l2O21 and 3Bl2O21 dt.2710412021 , as, void, illegal and contrary to the provisions of lncome{ax Act and ultra vires the Constitution of lndia. tA NO.1 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 suspend the reassessment proceedings initiated by issuing notice u/s 148 of the Act vide Document ldentification No.(DlN) ITBA/ASTiS/14812021-2211033899'167 ('t) dt. 3010612021. tA NO.2 2022 Between: 1 . The Assistant Commissioner of lncome-tax, Central Circle 1(4), Aayakar Bhawan, Basheerbagh, Hyderabad-500004. 2. The Central Board oiDire6t Taxes Department of Revenue, Ministry of Finance, Govt. of lndia, Secretariat Buildings, New Delhi - 1'10001. Represented by its Chairman. 3. The Union of lridia, Ministry of Finance, Central Secretariat, North Block, New Delhi-1 10001 . Represented by its Secretary. ...Respondents AND M/s Hiranya Garbha Estates, # 305, 3rd Floor, Sanali Mall, Abids, Hyderabad- 500001 . Represented by Managing Partner. ...Petitioner 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 daled O410312022 passed in l.A No I ot 2022 in W.P No 11425 of 2O22. (r-1 Counsel for the Petitioner: SRl. SRI KRISHNA KOUNDANYA, SENIOR COUNSIL ALONGH WITH SRI. DUNDU MANMOHAN Counsel forthe Respondent Nos.1 & 2: SRI B. NARASIMHA SHARMA (sc FoR rNcoME TAX) Counsel for the Respondent No.3: B. MUKHERJEE, ADVOCATE FOR SRI NAMAVARAPU RAJESHWARA RAO, ASSISTANT SOLICITOR GENERAL Between: M/s Hiranya Garbha Developers, # 306, 3rd Floor, Sanali Mall, Abids, Hyderabad- 50000'l . Represr:nted by Managing Partner. ...PETITIONER AND 1 . The Assistant Commissioner of lncome-tax, Central Circle 1(4), Aayakar Bhawan, lSasheerbagh, Hyderabad-500004. 2. The Central Board of Direct Taxes, Depa(ment of Revenue, Ministry of Finance, (iovt. of India, Secretariat Buildings, New Delhi - 'l '10001 . Represented by its Chairman. 3. The Union of lndia, Ministry of Finance, Central Secretariat, North Block, New Delhi-1 10301 . Represent d by its Secretary. ...RESPONDENTS Petition urnder 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 issur: a writ, order or direction, more particularly one in the nature of Writ of Mandamus, by declaring the impugned notice issued by the 1st respondent virle Document ldentification No.(DlN) ITBA/AST/S/14812021- 221'1033899164,:1) dt. 3OlOOl2O21 , without following the due procedure of Law that too by taking shelter under the unconstitutional explanations inserted in CBDT notification nos. 2Ol2O21 dt.31lO3l2O21 and 3812021 dt.2710412O21 , as, void, illegal and contrary to the provisions of Income-tax Act and ultra vires the Constitution of India. tA NO.1 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 suspend the reassessment proceedings initiated by issuing notice u/s 148 of the Act vide [)ocument ldentification No.(DlN) ITBA/AST/S/14812021- 2211033899164(1) dt. 301OG12021 , and may pass such other order(s) as the Honble Court cleems fit and proper in the interests of substantial justice, as otherwise the Petitioner would be put to irreparable loss and severe injury. WRIT PET|TION 11483 2022 65 Counsel for the Petitioner: SRl. SRI KRISHNA KOUNDANYA, SENIOR COUNSIL ALONGH WITH SRI. DUNDU MANMOHAN Counsel forthe Respondent Nos.1 & 2: SRI B. NARASIMHA SHARMA (sc FoR rNcoME TAX) Counsel for the Respondent No.3: B. MUKHERJEE, ADVOCATE FOR SRI NAMAVARAPU RAJESHWARA RAO. ASSISTANT SOLICITOR GENERAL wRrT PETTTTON NO.11495 2022 Between: M/s Vaisaali Developers, # 308, 3rd Floor, Sanali Mall, Abids, Hyderabad-500001. Represented by Managing Partner' ...pETrroNER AND '1 . The Assistant Commissioner of lncometax, Central Circle 1(4), Aayakar Bhawan, Basheerbagh, Hyderabad-500004. 2. The Central Board of Direct Taxes, Department of Revenue, Ministry of Finance, Govt. of lndia, Secretariat Buildings, New Delhi - 1 10001 . Represented by its Chairman. 3. The Union of lndia, Ministry of Finance, Central Secr.etariat, North Block, New Delhi-1 10001 . Represented by its Secretary. ...RESPONDENTS Petition under Article 226 of lhe 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, by declaring the impugned notice issued by the '1st respondent vide Document Identification No.(DlN) ITBA/AST/S/14812021- 2211033899181(1) dt. 30.06.2021, without following the due procedure of Law that too by taking shelter under the unconstitutional explanations inserted in CBDT notification nos. 2012021 dt.31 .03.2021 and 3812021 dt.27.04.2021' as' void, illegal and contrary to the provisions of lncome-tax Act and ultra vires the Constitution of lndia. IANO-1 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 suspend the reassessment proceedings initiated by issuing notice u/s 148 of the Act vide Document ldentification No.(DlN) ITBA/AST/S/14812021'2211033899181 (1) dt. 30.06.2021. Counsel for the Petitioner: SRl. SRI KRISHNA KOUNDANYA, SENIOR COUNSIL ALONGH WITH SRI. DUNDU MANMOHAN 66 Counsel for the Respondent Nos.1 & 2: SRI B. NARASIMHA SHARMA (sc FoR tNcoME TAX) Counsel for the Respondent No.3: B. MUKHERJEE, ADVOCATE FOR SRI NAMAVARAPU RAJESHWARA RAO, ASSISTANT SOLICITOR GENERAL wRfT PETIT|ON 11s10 2022 Between: M/s^Jeta_Vanarn .Developers, t 391,3'd Floor, Sanali Mall, Abids, Hyderabad- 500001 . Represonted by Managing Partner. ...PETITIONER AND 1. 2. The Assistant Commissioner of.lncome{ax, Central Circle 1(4), Aayakar Bhawan, lSasheerbagh, Hyderabad-500004. The Central Board of Direct Taxes, Department of Revenue, Ministry of Finance, (iovt. of lndia, Secretariat Buildings, New Delhi - i i000i. ' Represen:ed by its Chairman. Itrq 9l,p^rL gl lndia, Ministry of Finance, Central Secretariat, North Block, New Delhi-1 10r)01. Representeil by its Secretary. ...RESPONDENTS 3 Petition under Article 226 of the Constitution of India praying that in the circumstances :;tated in the affidavit filed therewith, the High Court may be pleased to issuer a writ, order or direction, more particularly one in the nature of Writ of Mandanus, by declaring the impugned notice issued by the 1st respondent vide Document Identification No.(DlN) tTBA/AST/S/148t2021- 2211033899200(1) dt. 30.06.2021 , without foilowing the due procedure of Law that too by taking shelter under the unconstitutional explanations inserted in CBDT notification nos. 2Ol2O21 dt.31 .O3.2O21 and 3Bl2O21 dt. 27.O4.2O21, as, void, iltegal and contrary to the provisions of lncome{ax Act and ultra vires the Constitution of lndia. tA NO.1 2022 Petition u'rder 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 suspend the reassessment proceedings initiated by issuing notice u/s .l4g of the Act vide Document ldentification No.(DlN) lrBA/AST/s/i4Bl2o21-z2t 1033899200(1 ) dt. 30.06.2021 . Counsel for the Petitioner: SRl. SRI KRISHNA KOUNDANYA, SENIOR COUNSIL ALONGH WITH SRI. DUNDU MANMOHAN Counsel for the Respondent Nos.1 & 2: SRI B. NARASIMHA SHARMA (sc FoR tNcoME TAX) Counsel for the Respondent No.3: B. MUKHERJEE, ADVOCATE FOR SRI NAMAVARAPU RAJESHWARA RAO, ASSISTANT SOLICITOR GENERAL Between: M/s Vikrama Developers, # 309, 3rd Floor, Sanali Mall, Abids, Hyderabad-50000'1 . Represented by Managing Partner. ...PETITIONER AND 1. ) The Assistant Commissioner of lncome{ax, Central Circle 1(4), Aayakar Bhawan, Basheerbagh, Hyderabad-500004. The Central Board of Direct Taxes, Department of Revenue, Ministry of Finance, Govt. of lndia, Secretariat Buildings, New Delhi - 1 1000'1 . Represented by its Chairman. The Union of lndia, Ivinistry of Finance, Central Secretariat, North Block, New Delhi-l 10001. Represented by its Secretary ..RES'ONDENTS Petition under Article 226 of |he 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, by declaring the impugned notice issued by the 1st respondent vide Document ldentification No.(DlN) ITBA/AST/S/14812021- 2211033899189(1) dt. 30lOGl2O21 , without following the due procedure of Law that too by taking shelter under the unconstitutional explanations inserted in CBDT notification nos. 2Ol2O21 dt.3110312021 and 3812021 dt.2710412021, as, void, illegal and contrary to the provisions of lncome-tax Act and ultra vires the Constitution of lndia. lA NO.1 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 suspend the reassessment proceedings initiated by issuing notice u/s 148 of the Act vide Document ldentification No.(DlN) ITBA/AST/S/14812021-221103389918S (1) dt. 3oto6t2o21. 61 wRtT PET|T|ON NO.116't9 2022 68 Counsel for the Petitioner: SRl. SRI KRISHNA KOUNDANYA, SENIOR COUNSIL ALONGH WITH SRI. DUNDU MANMOHAN Counsel for tlre Respondent Nos'1 & 2: SRI B. NARASIMHA SHARMA (sc FoR INCoME TAX) Counsel for the Respondent No.3: B. MUKHERJEE, ADVOCATE FOR SRI NAMAVARAPU RAJESHWARA RAO, ASSISTANT SOLICITOR GENERAL WRIT PETITION NO,11848 2022 Between: Ruchika Agarvval, D/o. I Ianmohan Agarwal lged about.29.ygars' Occ: B-q.l!gi., R/o. H. No:5-{i-108/l, Pan Bazar Rahigunj, Secunderabad, Tetangana-500003. ...PETITIONER AND 1. 2. The lncome Tax Officer, Ward 14(1), I T Tower, AC Guards, fvlasab Tank, Hvderalrad-500004. The Central Board of Direct Taxes, Department of Revenue, Ir/inistry of Financr:, Govt. of lndia, Secretariat Buildings, New Delhi - 1 10001 . Rep by its Chairm,an The Un on of lndia, Ministry of Finance, Central Secretariat, North Block, New Delhi-1 10001. Represented by its Secretary ...RESPONDENTS 3 Petitior under Article 226 of the Constitution of lndia praying that in the circumstancer; stated in the affidavit filed therewith, the High Court may be pleased to iss;ue a writ, order or direction, more particularly one in the nature of Writ of ManCamus, by declaring the impugned notice issued by the 1st respondent vide Document ldentification No.(DlN) ITBA/AST/S/14812021- 22t1O3333881>-O(1) d1.08.06.2021, without following the due procedure of Law that too by taking shelter under the unconstitutional explanations inserted in CBDT notificzrtion nos. 2012021 dt.31.03.2021 and 3812021 dt.27.O4-2021 , as' void, illegal and contrary to the provisions of lncometax Act and ultra vires the Constitution of lndia. tA NO.1 Petitiorr 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 suspend the reassessment proceedings initiated by issuing notice u/s 148 of the Act vide Do:ument ldentification No. (DlN) ITBA/ AST lS 1148 12021'221 1 033338820( r ) dt.08.06.2021. 69 Counsel for the Petitioner: SRl. SRI KRISHNA KOUNDANYA, SENIOR COUNSIL ALONGH WITH SRI. DUNDU SASHANK MANMOHAN Counsel for the Respondent Nos.1 & 2: SRI K. RAJI REDDY (sc FoR rNcoME TAX) Counsel for the Respondent No.3: B. MUKHERJEE, ADVOCATE FOR SRI NAMAVARAPU RAJESHWARA RAO, ASSISTANT SOLICITOR GENERAL Between: AND 1. 2. 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 suspend the reassessment proceedings initiated by issuing notice u/s 148 of the Act vide Document ldentification No.(DlN) ITBA/ AST/ S /148 12021- 221 1033328193 (1), dt.0s.06.2021 , and may pass such other order(s) as the Honble Namit Agarwal, S/o Manmohan Agarwal aged about 3l years, Occ. Business H. No. 5-5-108/'1 , Pan Bazar Ranigunj, Secunderabad, Telangana-500003- ...PETITIONER The Income Tax Officer, Ward 12(1), AaykarBhawan, Basheer Bagh, Hyderabad-500004. The Central Board of Direct Taxes, Department of Revenue, Ministry of Finance, Govt. of lndia, Secretariat Buildings, New Delhi - 1 10001 . Represented by its Chairman. The Union of lndia, Ministry of Finance, Central Secretariat, North Block, New Delhi-1 10001 . Rept-, by its Secretary. ...RESPONDENTS 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, by declaring the impugned notice issued by the 1st respondent vide Document ldentification No.(DlN) ITBA/AST/Si14812021- 2211033328193(1) d1.08.06.2021, without following the due procedure of Law that too by taking shelter under the unconstitutional explanations inserted in CBDT notification nos. 2012021 dt.31 ,03.2021 and 3812021 dt.27.O4.2021, as, void, illegal and contrary to the provisions of lncometax Act and ultra vires the Constitution of lndia. tA NO.1 2022 3 wRtTPETTTION NO.11902 2022 1() Court deems fit and proper in the interests of substantial justice, as otherwise the Petitioner woulc be put to irreparable loss and severe injury. Counsel for the Petitioner: SRl. SRI KRISHNA KOUNDANYA, SENIOR COUNSIL ALONGH WITH SRI, DUNDU SASHANK MANMOHAN Counsel for the Respondent Nos.1 & 2: SRI B. NARASIMHA SHARMA (sc FoR rNcoME TAX) Counsel for the Respondent No.3: B. MUKHERJEE, ADVOCATE FOR SRI NAMAVARAPU RAJESHWARA RAO, ASSISTANT SOLICITOR GENERAL WRIT PETITION NO.11995 2022 Between: lvl/s. Advaita Estates, # 301, 3rd Floor, Sanali Mall, Abids, Hyderabad - 500001. Represented by Managing Partner' ...pETrroNER AND 1 . The Assis.tant Commissioner of lncometax, Central Circle 1(4), Aayakar Bhawan, 3asheerbagh, Hyderabad 500004 2. The Central Board of Direct Taxes, Department of Revenue, Ministry of Finance, ,3ovt. of lndia, Secretariat Buildings, New Delhi - '1 10001 . Represented by its Chairman. 3. Thd Union of lridia, Ministry of Finance, Central Secretariat, North Block, New Delhi-1 10001 . Represented by its Secretary. ...RESPONDENTS Petition under Article 226 ot lhe Constitution of lndia praying that in the circumstances stated in the affidavit filed therewith, the High Court may be pleased to issu -. a writ, order or direction, more particularly one in the nature of Writ of Mandamus, by declaring the impugned notice issued by the 1st respondent vide Document Identification No.(DlN) ITBA/AST/S/14812021- 2211033899158(1) dt. 3OlOGl2O21 , without following the due procedure of Law that too by tat:ing shelter under the unco nstitutional explanations inserted in CBDT notificatirn nos. 2Ol2O21 dt.31lO3l2O21 and 3812021 d|.2710412O21, as, void, illegal anc contrary to the provisions of lncome - tax Act and ultra vires the Constitution of lndia. lA NO.1 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 suspend the re,assessment proceedings initiated by issuing notice u/s '148 of the Act vide Document ldentification No.(DlN) ITBA/AST/S/148/2021 22l103389915e (1)dt. 3010612021 . il Counsel for the Petitioner: SRl. SRI KRISHNA KOUNDANYA, SENIOR COUNSIL ALONGH WITH SRI. DUNDU MANMOHAN Counsel for the Respondent Nos.1 & 2: SRI B. NARASIMHA SHARMA (sc FoR lNcoME rAx) Counsel for the Respondent No.3: B. MUKHERJEE, ADVOCATE FOR SRI NAMAVARAPU RAJESHWARA RAO, ASSISTANT SOLICITOR GENERAL Between: M/s Upanishat Estates, # 313, 3rd Floor, Sanali Mall, Abids, Hyderabad-500001 - Represented by Managing Partner. ...pETlTloNER AND 1 2 J The Assistant Commissioner of lncome{ax, Central Circle 1(4), Aayakar Bhawan, Basheerbagh, Hyderabad-500004. The Ceritral Board oIDirelt Taxes, Department of Revenue, lvlinistry of Finance, Govt. of lndia, Secretariat Buildings, New Delhi - 1 10001 . The Uniirn of lndia, tvlinistry of Finance, Central Secretariat' North Block, New Delhi-1 '10001, Represented By lts Secretary ...RES'ONDENTS 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, by declaring the impugned notice issued by the 1st respondent vide Document ldentification No.(DlN) ITBA/AST/S/14812021- 2211033899156(1) dt. 3010612021 , without following the due procedure of Law that too by taking shelter under the unconstitutional explanations inserted in CBDT notification nos. 20t2021 dt.3110312021 and 3812021 dl.27lo4l202'1 , as, void, illegal and contrary to the provisions of Income-tax Act and ultra vires the Constitution of lnd ia. tA NO.1 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 suspend the reassessment proceedings initiated by issuing notice u/s 148 of the Act vide Document ldentification No.(DlN) ITBA/AST/S/14812021-2211033899156 (1) dt. 30/06/2 O21 , and may pass such other orde(s) as the Hon'ble Court wRtT PETITION NO.12017 2022 deems fit and proper in the interests of substantial justice, as otherwise the Petitioner would be put to irreparable loss and severe injury. Counsel for the Petitioner: SRl. SRI KRISHNA KOUNDANYA, SENIOR COUNSIL ALONGH WITH SRI. DUNDU MANMOHAN Counsel for the Respondent Nos.1 & 2: SRI B. NARASIMHA SHARMA (SC FOR INCOME TAX) Counsel for the Respondent No.3: B. MUKHERJEE, ADVOCATE FOR SRI NAMAVARAPU RAJESHWARA RAO, ASSISTANT SOLICITOR GENERAL wRrT PET|T|ON NO.12914 2022 Between MRKR Construc:tions And lndustries Private Limited, B-2-26BlDlA Aurora Colony, Road No.3 Banjrlra Hills Hyderabad 500034, Rep. by Managing Director. ...PETITIONER AND 1. The Assistant Commissioner of lncome Tax, Central Circle-2(4),Aaykar Bhawan, Cpposite Lb Stadium,Basheer Bagh, Hyderabad, Telangana, 500004. 2. The Central Board of Direct Taxes, Department of Revenue, Ministry of Finance, ,3ovt- of lndia, Secretariat Buildings, New Delhi - 1 10001 . Represented by its Chairman. 3. The Union of lndia, Ministry of Finance, Central Secretariat, North Block, New Delhi-'1 10001 . ...RESPONDENTS Petition rrnder Article 226 of the Constitution of lndia praying that in the circumstances stated in the affidavit filed therewith, the Hiqh Court may be pleased to issue a writ, order or direction, more particularly c-e in the nature of Writ of Mandcrmus, by declaring the impugned notice issued by the 1st respondent vide Document ldentification No.(DlN) ITBA/AST/S/14812021- 221033894251(1) dt.30/06/202'l , without following the due procedure of law that too by taking shelter under the u nconstitutional explanations inserted in CBDT notification nos.2012021 dL.3110312021 and 3812021 dt.27lO4l2O21, as, void, illegal and corrtrary to the provisions of lncome-tax Act and ultra vires the Constitution of ndia. lA NO.l 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 suspend the re,assessment proceedings initiated by issuing notice u/s 148 of the 7.1 Act vide Document ldentification No.(DlN) ITBA/AST/S/14812021- 22 I 1 03389 425 1 (1 ) dt.30 t 06 t2021 . Counsel for the Petitioner: SRI. SRI KRISHNA KOUNDANYA, SENIOR COUNSIL ALONGH WITH SRI. DUNDU MANMOHAN Counsel for the Respondent Nos.1 & 2: SRI B. NARASIMHA SHARMA (sc FoR tNcoME TAX) Between: Raghunadha Reddy Meda, age 56 years, 8-2-268lDlA, Plot No.7, Aurora Colony, Road No.3, Baniara Hills, Hyderabad 500034. ...,ETITIONER AND 1. The Assistant Commissioner of lncome Tax, Central Circle-2(4), Aaykar Bhawan, Opposite Lb Stadium, Basheer Bagh, Hyderabad, Telangana, 500004. 2. The Central Board of Direct Taxes, Department of Revenue, Ministry of Finance, Govt. of lndia, Secretariat Buildings, New Delhi - 1 10001 . Represented by its Chairman. 3. The Union of India, Ministry of Finance, Central Secretariat, North Block, New Delhi-1 '1ooo1 ' ...RESP.NDENT' Petition under Article 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 a writ, order or direction, more particularly one in the nature of Writ of Mandamus, by declaring the impugned notice issued by the l st respondent vide Document ldentification No.(DlN) ITBA/AST/S/14812021' 2211033894299(1) dt.30.06.2021, without following the due procedure of law that too by taking sheller under the u nconstitutional explanations inserted in CBDT notification nos.2Ot2021 d|.31 .03.2021 and 3812021 dt.27.04.2021, as, void, illegal and contrary to the provisions of lncome-tax Act and ultra vires the Constitution of lndia. tA NO.1 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 suspend the reassessment proceedings initiated by issuing notice u/s 148 of the Counsel for the Respondent No.3: B. MUKHERJEE, ADVOCATE FOR SRI NAMAVARAPU RAJESHWARA RAO, ASSISTANT SOLICITOR GENERAL wRtT PETITION NO.12978 2022 1+ Act vide Document ldentification No.(DlN) ITBA/AST/ S/14812021- 2211033894299(1)dt 30.06.2021 , and may pass such other orde(s) as the Hon'ble Court deems fit and proper in the interests of substantial justice, as otherwise the P€rtitioner would be put to irreparable loss and severe injury. Counsel for the Petitioner: SRl. SRI KRISHNA KOUNDANYA, SENIOR COUNSIL ALONGH WITH ISRI. DUNDU MANMOHAN Counsel for the Respondent Nos.'l & 2: SRI B. NARASIMHA SHARMA (sc FoR lNcoME TAX) Counsel forthe Respondent No.3: B. MUKHERJEE, ADVOCATE FOR SRI NAMAVARAPU RAJESHWARA RAO, ASSISTANT SOLICITOR GENERAL The Court made the following: COMMON ORDER AND THE HONOURABLE MRS JUSTICE SUREPALLI NANDA WRIT PETITION Nos.33919, 23470 ,26A73, 27937, 30420, 30446.30899 34944 34949,34954 34974, 3_6-pq& 39p12-of 2O2L atd.4a99. 6483, 6199,,5191, 650s. 6513. 6526, 6540. 6560. 6s74,6617.662o, Q04,6623, 6624.6638. 6654,664L.6A62 76At 7BOt,7902,7932.7938.80 88, 8147. 8403,87O1 6, LL202 t1214, 11335 11377 LL425 11483 11495 I 1510 11619 11848 11902 11995 !?oL7,l2g11e, 12978 of 2O22 qqU!4AN IRDEE: per l{on'bte Sri.tustice ujjal r)huuan) I{eard Mr. Srikrishna Koundanya, lcarned Scnior Counsel for the petitioners along with Mr. A.V.A.Siva Kartikeya, Mr. K.Raghavendra Rao, Mr. C.V.Narasimham, Mr. A.V.Raghu Ram, Mr. Karthik Pavan Kumer, Mr. C.P.Ramaswami, Mr. M.Naga Deepak, Mr. K.Vijay Kumar, Ms. G.Sumathi, Mr. Gandham Durga Bose, Mr. T.Archan Kumar, Mr. Dundu Ma.nmohan & Mr. Dundu Sashank Manmohan, learned counsel for the petitioners. We have also hcard Mr. B.Narasimha Sarma, Mr. J.V.Prasad & Mr. A.Radha Krishna, learncd Standing Counsel for Incomc Tax Department for thc respondents as THE HONOURABLE SRI JUSTICE UJJAL BHUYAN .l UB,J & SN,J w.P. No.33919 of 2021&batch well as Mr'. B.Mukherjee, learned counsel appearing on bchalf of Mr. N.Rajeshu,ar Rao, learned Assistant Solicitor General ol lndia appcaring on bchalf of Union of india 2. In all the writ petitions in this bunch, challenge has ber:n made to the legality and validity of notices issued by the assessing officer under Section 148 of the Income Tax Act, 1961 (briefly referred to hereinafter as the Actl. All the notices are post 01 .O4.2O27, but issued under the unamended provision of Section 148 of the Act. 3. By the aforesaid notices, assessing officer proposed to assess/ re-assess income of the petitioners for the respective assessment years on the ground that he has reasons to believe that income chargeable to tax had escaped assessment. 4. Contention of the petitioners is that Section 148,4 of the Act has been inserted in the Act by way of recent amendment and which has come into effect from O1.O4.2021 . As pcr Section 14BA ol the Act, the assessing 3 UB,J & SN,J W. P. No. 339 1 9 of 202 1 &batch officer is required to conduct an enquiry with the approval of the specified authority with respect to the information suggesting that income chargeable to tax has escaped assessment prior to issuing any notice under Section 148 of the Act. He is a-lso required to provide an opportunity of hearing to the assessee and to consider a reply of the assessee. ThercaJtcr, under Scction 148A(d) of the Act, he has to take a decision on the basis of the available materials including reply ol the assessee as to whether it is a fit case for reopening and only thereafter and if he is satisfied that it i s a fit case for reopening, then notice under Section 148 of the Act is required to be issued. 5. The impugned notices have been challenged in the present batch of writ petitions on the ground that the procedure laid down under Section 14BA of the Act has not been followed, which has rendered the impugned notices null and void. 6. In ail thc writ pctitions, notices were issued and the impugned noticcs havc bccn staycd. .1 UB,J & SN'J W P. No.339 I 9 ol' 2O2 1 &batch 7. lt may bc mentioned that scveral High Courts had passed judgments setting asidc such notices including the Higtr Court of Judicature at Allahabad in Writ Tax No.524 l2O2l, against which Union of India filed Special kave Petitions. On leave being granted, Civil Appeal No.3O05/2O22 (Union of India vs' Ashish Agarwal) along with otl-rer connccted Civii Appeals were heard by the Supreme Court and decided uide tlne judgment artd order dated O4.05.2022, winidn has since been reported in 2022 SCC Online SC 543. After analysing the provisions of the Act fror:r Sections 147 to 151 of the Act, more particularly the provisions contained in Section 14BA of the Act' Suprerrre Court observed as follows: Thus, the ncw provisions substituted by the Finance Act, 2O2l being remedial ald benevolent in nature and substituted with a specihc aim and object to protect the rights ald interest of thc assessee as well as and the same being in public intercst, the respective High Courts havc rightly held that the bencfit of new provisions shall be made available respect of thc proceedings relaLing even ln to past ) UB,J & SN,J W. P. No. 339 1 9 of 202 1 &bcnch assessmcnt years, provided section 148 notice has bccn issucd on or after I st April, 2O2l . We arc in complctc agrcement with the view taken by the various High Courts in holding so.\" 8. [{ou,ever, taking the vicw that judgments of the High Courts would result in no re-assessment proceedings at all, Suprcme Court proposed to modify the judgments and orders passed by various High Courts in thc following manner: \"8 l\"lowever, at the same time, the judgments of the several I{igh Courts would result in no reasscssment proceedings at aJl, evcn if the same are permissible under the Finance Act,2O2l and as per substituted sections 147 to 151 of the IT Act, The Rcvcnue cannot bc made remediless and the object and purpose of reassessment proceedings cannot be frustrated. It is true that duc to a bonafide mistake and in view of subsequent extension of time vide various notifications, thc Revenue issued the impugned notices under section 148 after the amendment was enforced w.e.f. O1-04.2021, under the unamended section 148. In our view the same ought not to have been issued under thc unamended Act ald ought to have been issued under the substituted provisions of sections 147 to 151 of the IT Act as per the l,'inance Lct, 2021. ut),.] & sN,J W.P. No.33919 of 2O21&batch 'lhere appears to bc gcnuine non appiication of the amendmerrts as the officers of the l?evcnue may have been undcr a bonalidc belief that the amendments may not yct have been enforccd. 'lhcrcfore, we are of the opinion that some leeway must be shown in that rcgard which the I{igh Courts could have done so. Therefore, instead of quashing and setting aside the reassessment notices issucd under the unamended provision of IT Act, the I{igh Courts ought to havc passed an order construing thc notices issucd under unamended Act/ unamended provision of thc I'l' Act as those deemed to have been issued under section 148A of the I'f Act as pcr lhc new provision section I48A and the Revenuc ought to have becn permitted to proceed further with the reassessment proceedings as per the substituted provisions of scctions i47 to 151 of the IT Act as per the Financ e Act, 2021, subject to compliance of all the procedural requirements and the defences, which may be available to the assessee under the substituted provisions of sections 147 to 151 of the IT Act and which may be available under the Finance Act, 2O2l and in law. 'lherefore, we propose to modify the judgments :rnd orders passed by the respective High Courts as under:- The respective impugned section 148 noticcs issued to the respective asscssccs (i) UB,J & 5N,.1 W. t' - N o. 3 39 1 9 of 202 I &batch shall be deemed to have been issued undcr section l48A of the IT Act as substituted by the [rinance ftct,2O2l and treated to be show-causc notices in tcrms of scction 148A(b). The respective assessing ofhccrs shall within thirty days from today provide to the assessees the information and material relied upon by the Revenuc so that the assessees can reply to the notices within two weeks thcrcafter; (ii) 'l'hc requirement of conducting any cnquiry with the prior approval of the specihed authority under section l48A(a) be dispensed with as a one-time measure vis-a-vis those notices which havc been issued under Section 148 of the unamendcd Act from Ol.O4.2O2l till date, including those which have been quashed by the I-Iigh Courts; (iii) The assessing offrcers shall thereafter pass an order in terms of secLion l48A(d) after following the due procedure as rcquircd under section 148A(b) in respect of each of the concerned assessees; (n,) All thc defcnces which may be available to thc asscssee under scction 149 and /or which may be available under the I.'inartce Act,2O2l a-rrd in law and whatcvcr rights rl UB,J & SN,J W. P. No. 33 9 1 9 oJ' 2 O2 1 &batclt are availablc to the Assessing Off-rcer under thc Financc Act, 2O2l .rc kept open and/or shall continuc to be available and; (v) The present order shall substitutc / modib/ respective judgments and orders passed by the respective High Courts quashing the similar notices issued under unamended section 148 of the ['l Act irrespective of whether thcy have been assailcd before ttris Court or not.\" 9. Finally, the Civil Appeals were allowed in part and judgments of the various High Courts have been modilied and substitutcd as under: .10. In view of the above and for the reasons stated above, the prcsent Appeals are ALLOWED IN PART. The impugned common judgmcnts a-nd orders passed by the High Court of Judicature at Allahabad in W.T. No. 524 /2021 and other allied tax appeals/ petitions, is/are hercby modified and substituted as under:- (i) The impugned section 148 noticcs issued to the respective assessees which were issued under unamended section I4[J of the IT Act, which were the subjcct matter of writ petitions before the various UI],J & SN,J W. P.No.33919 c>f 2O21&batch respcctive l{igh Courts shall bc deemed to havc becn issucd undcr scction l48A of thc IT Act as substitutcd by the l,-inance Act., 2O2l and construed or treated to bc show-cause notices in terms of section 1484(b). The assessing officer shall, within thirty days from today provide to tJ:e respective assessees information and matcrial relied upon by thc Revenue, so that the assesees can reply to the show- cause notices within two weeks thercafter; (ii) The rcquirement of conducting any enquiry, if required, with the prior approval of specificd authority under section 148A(a) is hercby dispensed with as a one-time measure vis-a-vis those notices which have been issued under section 148 of thc unamendcd Act from Ol..O4.2O2l till date, including those which have been quashed by the High Courts. Even otherwise as observed hereinabove holding any enquiry with the prior approval of specified authority is not mardatory but it is for the concerned Assessing Officers to hold any enquiry, if required; (iii) The assessing officers shall thereafter pass orders in terms of section 148A(d) in - - l0 t.,lJ.J & SN,J W. P. No.33919 of 2O2 I &batr:h respcct of each of the concerned assessees; 'lhercafter after following the procedurc as required undcr section 14BA may issue notice under section 148 (as substituted); (iv) All defences which may be available to the assesses including those available under scction 149 of the IT Act and a-ll rights and contentions which may be available to the concerned assessees and lRevcnue under thc Finarce Acl, 2O2l :rnd in law shall continue to be available.\" 10. Supreme Court also clarified that its decision in Ashish Agarwal (supra) rendered on O4.05.2022 was an order pilssed under Article 742 of thre Constitution of India and would be binding in all cases where similar notices have e;ther been set aside by thc High Courts or are pendinll adjudication before the High Courts- It has been held as follows: '11. The present order shall be applicable PAI{ INDIA and all judgments ald orders passed by different High Courts on the issue and under which similar notices which werc issued aftel- Ol.O4.2O2l issued under section 148 of the Act are set aside and shall be governed by the It LII],J & SN,J W. P. No. 339 1 9 oJ' 2 02 1 &batch present ordcr and shalt stand modil'icd to thc aforesaid extent. 'lhe prescnt ordcr is passcd in exercisc of powcrs undcr Article 142 of Lhe Constitution of lndia so as to avoid erny further appeals by the Revenue on the vcry issue by challenging similar judgmcnts and orders, with a view not to burden this Court with approximately 900O apqeals. We also observe that present order sha-ll also govern the pending writ petitions, pending before various High Courts in which similar notices under Scction 148 of the Act issued after Ol.O4.2O2l arc under challenge.\" 11. Mr. J.V.Prasad, learncd Standing Counscl has placed before us Instruction No.Ol 12022 dated 1 1.O5.2022 issued by thc Centra1 Board of Direct Ta-xe s (CBDT) issuing instructions to the assessing olficers regarding implementation of the judgment of thc Supremc Court in Ashish Agarwal (supra) which wc havc duly takcn note of. 12. That being the position, the present batch of writ petitions would stand disposed of in terms ol the judgment of the Supreme Court in Ashish Agarwal (supra). However, there shall bc no ordcr as to costs. I I I ), UBJ & S1/,.-/ W. I'. No. 3 3 9 1 9 of 2O2 1 &batch 13. As a sequel, miscellancous applications pending, if an-v, in these Writ Petitions, shall stand cioscd. To, CHR G'V SD/.B.SATYAVATHI DEPUTY REGISTRAR //TRUE COPY/I (lt SECTTON OFFICER 1. One CC to Sri A.V.A. Siva Kartikeya, Advocate IOPUC] 2. One CC to Sri A. Radha Krishna, SC for lncome Tax [OPUC] 3. One CC to Sri Namavarapu Rajeshwara Rao, Assistant Solicitor General loPrrcl 4. One CC to Sri K. Raghavendra Rao, Advocate [OPUC] 5. One CC to Sri J.V. Prasad, SC for lncome Tax [OPUC] 6. One CC to Sri C.V. Narasimham, Advocate [OPUC] 7. One CC to Sri A.V. Raghu Ram, Advocate [OPUC] B. One CC to Sri M. Karthik Pavan Kumar, Advocate [OPUC] 9. One CC to Sri C.P. Ramaswami, Advocate [OPUC] 10.One CC to Sri M. Naga Deepak, Advocate [OPUC] 't'1 . One CC to Sri K. Raji Reddy, Senior SC for lncome Tax, [OPUC] 12.One CC to Sri K. Vijay Kumar, Advocate [OPUC] 13.One CC to M/s. G. Sumathi, Advocate [OPUC] '14. One CC to Mis. K. Mamata Chowdary, SC for lncome Tax [OPUC] 15.One CC to Sri Gandham Durga Bose, Advocate IOPUCI '16. One CC to Sri T. Archan Kumar, Advocate [OPUC] 17.One CC to Sri Dundu Manmohan, Advocate [OPUC] '18.One CC to Sri Dundu Sashank Manmohan, Advocate [OPUC] 19.One CC to Sri B.Narasimha Sharma, Advocate [OPUC] 20.Two CD Copies 21. One Spare Copy i l6 HIGH COURT DATED:09t10612022 COMMON ORDER WRIT PETlrflON Nos.33919, 23470, 2687 3, 27git7, 30420, 30446, 30ggg, 34944, 34949, 34954, 3497 4, 361 g0 & 36912 ot 2021and 4899, 6483, 6490, 6491, 6505, 6513, 6526, 6540, 6560, 6574, 6617,6620, 6621, 6623, 6624, 6639, 6654, 6691, 6962 ,7691, 780',1, 7902, 7932, 7939, g0gg, 9147, 8403, 9701 , 9746,9496, 1 1202, 11214, 1 1335, 11377 , 11425, '11493,11495, 11510, 1 1619, 1 1949, 11902, 1 1995, 12017,129114 & 12978 of 2022 IE 2[?? DISPOSING OF TI.IE WRIT PETITIONS WITHOUT COSTS <= :-> c ./ "