Nexus Feeds Ltd V. The Assistant Commissioner of Income Tax

WP/20469/2021

AI Insights

The case involves multiple writ petitions filed by Nexus Feeds Ltd and others challenging the orders issued by the Assistant Commissioner of Income Tax under the Benami Transactions (Prohibition) Act, 1988, as amended by the Benami Transactions (Prohibition) Amendment Act, 2016. The primary legal issue was whether the provisions of the Amendment Act, which expanded the definition of 'benami transaction' and introduced stricter penalties, could be applied retrospectively to transactions that occurred before the Amendment Act came into force. The court found that the Amendment Act's provisions were substantive in nature and could not be applied retrospectively, leading to the quashing of the impugned order.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 753416 (HC-TELANGANA)
• Appeal Type: Others
• Pronouncement Date: 01-01-2023
• Assessment Year: misc
• Other Referred Cases: Union of India vs. M/s. Ganpati Dealcom Private Limited, Kailash Assudani vs. Commissioner of Income Tax, Dinesh Chand Surana vs. Deputy Commissioner of Income Tax, Shyam Sunder vs. Ram Kumar, Maharaja Chintamani Saran Nath Shahdeo vs. State of Bihar
• Laws Referred To: Prohibition of Benami Property Transactions Act, 1988, Benami Transactions (Prohibition) Amendment Act, 2016
• Result in Favour of: Others
• Court: HIGH COURT
• Department Lawyers: T REDDY; B SARMA
• Assessee Lawyers: Y REDDY
• Keywords: Benami transaction; Provisional attachment; Retrospective application; Substantive law vs Procedural law
• Section: 54; 30; 24(1); 24(2); 53; 55; 31; 24(3); 2(9)(c); 2(9)(a); 26(3)

Judgement Text

"d^ HIGH COURT FOR THE STATE OF TELANGANA AT HYDERABAD (Special Original Jurisdiction) TUESDAY ,THE EIGHTH DAY OF IMARCH TWO THOUSAND AND TWENTY TWO PRESENT The HONOURABLE SRI JUSTICE UJJAL BHUYAN AND THE HONOURABLE DR. JUSTICE CHILLAKUR SUMALATHA WRIT PETITION Nos.14695, 11680, 11681,13150, 13156, 13157, 13190,',13769, 13771, 13787, 13804, 13809, 13822, 13823, 14703, 14711, 14713, 14724, 17758, 17761, 17766, 177 69, 1777 0, 1777 2, 1777 3, 17 77 5, 17 7 80, 17 7 82, 20469, 20 47 1, 20 47 3, 20 47 6, 20 482, 20 490, 20 492, 2049 9, 20 50 3, 20 s23, 23342, 23343, 233s1, 23360 AN D 23537 ot 2021 . Between: Nexus Feeds Ltd, (Represented by its Director) D.No.B-l-30'1/86-87, Plot No.101, Saipriya Residency, Lakshmi Nagar Colony, Hyderabad-500 008. ...PETITIONER AND 1. The Assistant Commissioner of lncome Tax,. (lnitiating Officer) Benami Transactions Prohibition Unit, Hyderabad 3'o Floor, Aayakar Bhavan, Basheerbagh, Hyderabad- 500 004. 2. The Joint Commissioner of lncome Tax, Approving Authority) (Benami Transactions Prohibition Unit), 3rd Floor, Aayakar Bhavan, Basheerbagh, Hyderabad- 500 004. 3. Bokka Ramakrishna, H.No.1-120/1 , Near Peddintilam Temple, lVulalanka Village, Kalidindi lVandal, Krishna District, Andhra Pradesh 4. Nakshatra Feeds lndia P!,.t Ltd, D.No. 48-19-4, Samatha Residency, Ramachandra Nagar, Vijayawada- 520 008. 5. Union of lndia, (Represented by Secretary (Revenue)), North Block, New Delhi ..,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 an appropriate writ, order or direction in nature of writ of mandamus declaring the impugned Order No. ITBA/COIV/F/1 712020- 21t1031866401(1) dt.291)312021 issued by the '1 St respondent as being arbitrary, 1 WP NO: 14695 OF 2021 1 illegal, violative of principles of natural justice and without authority of law and without jurisdiction, and set aside the same. Between: 1. The Assistant Commissioner of lncome Tax, (lnitiating Officer) Benami Transactions Prohibition Unit, Hyderabad 3'o Floor, Aayakar Bhavan, Basheerbagh, Hyderabad- 500 004. 2. The Joint Commissioner of Income Tax, Approving Authority) (Benami - Trinsactions Prohibition Unit), 3rd Floor, Aayakar Bhavan, Basheerbagh, Hyderabad- 500 004. 3. Union of lndia, (Represented by Secretary (Revenue)), North Block, New Delhi ...PETITIONERS/RESPONDENT NO. 1,2 & 5 1. M/s. Nexus Feeds Ltd, D.No.B-1-301/86-87, Plot No'101 , Saipriya Residency, Lakshmi Nagar Colony, Hyderabad-500 008' ....RESPONDENTMRIT PETITIONER 2. Bokka Ramakrishna, H.No.1-120/1 , Near Peddintilam Temple, lt/ulalanka Village, Kalidindi Mandal, Krishna District, Andhra Pradesh 3. Nakshatra Feeds lndia Pvt Ltd, D.No. 48-19-4, Samatha Residency, Ramachandra Nagar, Vijayawada- 520 008. .,.RESPONDENTS/RESPONDENTS 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 ordei dated 30/06/2021 passed in l.A No 1 of 2021 in W.P. No 14695 of 2021 in the interest of justice. AND Counsel for the Petitioner:SRl. Y. SlRl REDDY Counsel forthe Respondent Nos. 1,2&5: SRI' T. SURYAKARAN REDDY' ADDL.SOLICITOR GENERAL OF INDIA ASSISTED SRI. B NARASIMHA SARMA, ASST. SOLICITOR GENERAL 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 the operation of the impugned order No.ITBA/COMlFl17l2O2O-2111031866401(1), dt.2910312021 passed by the '1 st respondent. lA NO: 2 OF 2021 -) WPNO: 11680 OF 2021 Betwee n: AND !!ex_up_ Flteds Ltd, (Represented by its Director) D.No.8-1-30.1/86_87, ptot No.1 0 1 , Saipriya Residency, Lakshmi Nagar Colony, Hyderabad_500 00g ...PETITIONER 1 The Assistant Commissioner of lncome Tax, (lnitiating Officer) Benami Transactions Prohibition Unit, Hyderabad 3rd Floor, Alayakar Bhavan, Basheerbagh, Hyderabad- 50004 The Joint Commissioner of lncome Tax, (Approving Authority) (Benami Transactions Prohibition Unit), 3rd Floor, Aiyakar Ehavan, ddsheerbagh, Hyderabad- 50004 Shaik Rahantulla, H.No.2-87, Mulalanka, Kalidindi Mandal, Krishna District, Andhra Pradesh Nakshatra Feeds lndia Pfi Ltd, D.No. 48-19-4, Samatha Residency. Ramachandra Nagar, Vijayawada- 520 008 Union of lndia, (Represented by Secretary (Revenue)), North Block, New Delhi 2 3 4 5 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 an appropriate writ, order or direction in nature of writ of mandamus declaring the impugned Order No. ITBA/COM/F/I 7l2O2O- 2111031929736 (1)dt.30/03/2021 issued by the 1 respondent as being arbitrary, illegal, violatlve of principles of natural justice and without authority of law and without jurisdiction, and set aside the same. ...RESPONDENTS 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 the operation of the impugned Order No. ITBA/CON/lFl17t2O2O-2111031929736 (1), dt.30/03/2021 passed by the '1st respondent. lA NO: 1 OF 2021 l Betwee n: Between: 1. The Assistant Commissioner of lncome lq, (lnitiatinS Officer) Benami ' i;;-\"*;ii\";s'Piohibition Unit' Hyderabad 3rd Floor, Aayakar Bhavan' Basheerbagh, HYderabad- 50004 . ...PETITIONER/RESPONDENT-1 The Joint commissioner of lncome Tax, (Approving Authority) (Benami . i;;;;;;ii\";; Ptorrioition U nit), 3rd Floor,'Abvakar Bhavan' Basheerbash' Hyderabad- 50004 2 AND 1. M/s. Nexus Feeds Ltd, #8-1-301/86-87,-Plot No'101' Saipriya Residency' Lakshmi Nagar Colony, Hyderabad-500 008 ....RESPONDENT^/VRIT PETITIONER 2.ShaikRahantulla,H.No.2-BT,Mulalanka'KalidindiMandal'Krishna District, Andhra Pradesh 3. Nakshatra Feeds lndia P d Ltd, D No' 48-1^9-4' Samatha Residency' -' RimacnanOra Nagar, Vijayawada- 520 008 4. Union of lndia, (Represented by Secretary (Revenue))' North Block' New Delhi ...RESPONDENTS/RESPONDENTS PetitionunderSectionl5lcPCprayingthatinthecircumstancesStatedin the affidavit filed in support bf the p\"i'tion, ine Hign Court may -be pleased to vacate the interim order iit\"o zeto+izo21 passed in l.A No I o f 2021 in w.P. No 11680t2021 in the interest of justice ' Counsel for the Petitioner:SRl. Y SREENIVASA REDDY ...PETITIONER/RESPONDNET 2 NexusFeedsLtd,(RepresentedbyitsDirector)DNo8-'1-301/86-87'Plot r.]o.itir, Sripiiva iieiioejn\"v, lirsnmi Nagar Colonv, Hvderabad-S0O 008 ...PETITIONER lA NO: 2 OF 2021 Counsel forthe Respondent Nos. 1,2&5: SRI' T' SURYAKARAN REDDY' ADDL.SOLICITOR GENERAL OF INDIA ASSISTED SRI. B NARASIMHA SARMA, ASST. SOLICITOR GENERAL WP NO: 11681 OF 2021 5 1 . The Assistant Commissioner of lncome Tax, (lnitiating Officer) Benami Transactions Prohibition Unit, Hyderabad 3rd Floor, Aayakar Bhavan, Basheerbagh, Hyderabad- 50004 2. The Joint Commissioner of lncome Tax, (Approving Authority) (Benami Transactions Prohibition Unit), 3rd Floor, Aayakar Bhavan, Basheerbagh, Hyderabad- 50004 3. Arumilli Venkateswara Rao, S/o. Satyanarayana , H.No. 4-77-2. [,4uialanka Village, Kalidindi Mandal, Krishna District. Andhra Pradesh 4. Nakshatra Feeds lndia P!.t Ltd, D.No. 48-19-4, Samatha Residency, Ramachandra Nagar, Vijayawada- 520 008 5. Union of lndia, (Represented by Secretary (Revenue)). North Block, New Delhi ...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 an appropriate writ, order or direction in nature of writ of mandamus declaring the impugned Order No. ITBA /COM lF11712020- 2111031881168 (1) dt.29.03.2021 issued by the l\"trespondent as being arbitrary. illegal, violative of principles of natural justice and without authority of law and without jurisdiction, and set aside the same. 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 the operation of the impugned Order No. ITBA/COIt/lFl17l2O2O-2111031881168 (1), dt.29.03.2021 passed by the 1st respondent. Between: 1. The Assistant Commissioner of lncome Tax, (lnitiating Officer) Benami Transactions Prohibition Unit, Hyderabad 3rd Floor, Aayakar Bhavan, Basheerbagh, Hyderabad- 50004 PETITIONERYRESPONDENT-1 2. The Joint Commissioner of lncome Tax, (Approving Authority) (Benami Transactions Prohibition Unit), 3rd Floor, Aayakar Bhavan, Basheerbagh, Hyderabad- 50004 AND lA NO: 1 OF 2021 lA NO: 2 OF 2021 ..,PETITIONERYRESPONDNET 2 6 AND '1 . Ir//s. Nexus Feeds Ltd, #8-1-301/86-87, Plot No.101, Saipriya Residency, Lakshmi Nagar Colony, Hyderabad-500 008 ....RESPONDENT^//RIT PETITIONER 2. Arumilli Venkateswara Rao, S/o. Satyanarayana, H.No 4-77-2. lr4ulalanka Village, Kalidindi [ ,4andal, Krishna District. Andhra Pradesh 3. Nakshatra Feeds lndia Pvt Ltd, D.No. 48-19-4, Samatha Residency, Ramachandra Nagar, Vijayawada- 520 008 4. Union of lndia, (Represented by Secretary (Revenue)), North Block, New Delhi ...RESPONDENTS/RESPONDENTS 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 2910412021 passed in LA. No.1 of 2021 in W.P.No.11681 12021 in the interest of justice and pass Counsel for the Petitioner:SRl. Y SREENIVASA REDDY c o u n se I f o r th e Re s p o \" o 1$ JrlS Ji'?[3 -Ti,E RXII[itEil^11?3I; \" SRI. B NARASIMHA SARMA, ASST. SOLICITOR GENERAL WP NO: 13150 OF 2021 Betwee n: AND Nexus Feeds Ltd, (Represented by its Director) D.No.8-1-301/86-87, Plot No.1 01, Saipriya neiiOency, Lakshnii Nagar Colony, Hyderabad-S00 008 ...PETITIONER 1. The Assistant Commissioner of lncome Tax, (lnitiating Officer) Benami Transactions Prohibition Unit, Hyderabad 3rd Floor, Aayakar Bhavan' Basheerbagh, Hyderabad- 50004 2. The Joint Commissioner of lncome Tax, (Approving Authority) (Benami Transactions Prohibition Unit), 3rd Floor, Aayakar Bhavan, Basheerbagh, Hyderabad- 50004 3. Arshat Unnisa Begum , HIG-72, APHB Colony, Bhimavaram, W.G. District, Andhra Pradesh 4. Nakshatra Feeds lndia Pvt Ltd, D.No. 48-19-4, Samatha Residency, Ramachandra Nagar, Vijayawada- 520 008 1 5. Union of lndia, (Represented by Secretary (Revenue)), North Block, New Delhi ...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 an appropriate writ, order or direction in nature of writ of mandamus declaring the impugned Order No. ITBA/COM/F/1712020- 2'1l1031868303(1) dt.2910312021 issued by the 1st respondent as being arbitrary, illegal, violative of principles of natural justice and without authority of law and without jurisdiction, and set aside the same. Petition under Section '1 51 CPC praying that in the circumstances stated in the affidavit filed in support of the petition, the High Court may be pleased to stay the operation of the impugned Order No. ITBA/COIt/|F11712020-2111031868303(1), dt.29lo3l2o21 passed by the l\"trespondent Betwee n: 1. The Assistant Commissioner of Income Tax, (lnitiating Officer) Benami Transactions Prohibition Unit, Hyderabad 3rd Floor, Aayakar Bhavan, Basheerbagh, Hyderabad- 50004 2. The Joint Commissioner of lncome Tax, (Approving Authority) (Benami Transactions Prohibition Unit), 3rd Floor, Aayakar Bhavan, Basheerbagh, Hyderabad- 50004 3. Union of lndia, (Represented by Secretary (Revenue)), North Block, New Delhi ...PETITIONERS/RESPONDENT NO. ,1,2 & 5 AND 1 M/s. Nexus Feeds Ltd, D.No.8-1-301/86-87, Plot No.10'1 , Saipriya Residency, Lakshmi Nagar Colony, Hyderabad-500 008 RESPONDENT^//RIT PETITIONER 2. Arshat Unnisa Begum,HlG-72, APHB Colony, Bhimavaram, W.G. District, Andhra Pradesh 3. Nakshatra Feeds lndia Pvt Ltd, D.No. 48-1S-4, Samatha Residency, Ramachandra Nagar, Vijayawada- 520 008 ...RESPONDENTS/RESPONDENTS lA NO: 1 OF 2021 lA NO: 2 OF 2021 I 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 ordei dated 11lOOt2O21 passed in l.A No 1 oi 2021 in W.P. No '13150 of 2021 in the interest of justice and pass Counsel for the Petitioner:SRl. Y SREENIVASA REDDY Counsel for the Respondent Nos. 1, 2 & 5: SRl. T' SURYAKARAN REDDY' SRIb'-?'J:!Ifl[f llEfifi: OF INDIA ASSISTED ASST. SOLICITOR GENERAL WP NO: 't3 156 0F 2021 Betwee n: AND NexusFeedsLtd,,(RepresentedbyrtsDirector)DNo'8-1-301/86-87'Plot iti;.i&, Siipiivu nbdioehcy, Lakshml Nagar Colonv, Hvderabad-S00 008 ...PETITIONER l.TheAssistantCommissioneroflncomeTax,(lnitiatingOfficer)Benami fransjitions Prohibition Unit, Hyderabad 3rd Floor, Aayakar Bhavan' Basheerbagh, HYderabad- 50004 2. The Joint Comrhissioner of lncome Tax, (Approving Authority) (Benami , - Traoiactions prohibition Unit), 3rd Floor, Aayakar Bhavan, Basheerbagh, Hyderabad- 50004 3.TamanampudiGeethaParvathi'Aravalli,AttilliMandal,WestGodavari District, Andhra Pradesh 4. Nakshatra Feeds lndia Pvt Ltd, D.No. 4B-19-4, Samatha Residency' Ramachandra Nagar, Vijayawada- 520 008 5. Union of lndia, (Represented by Secretary (Revenue)), North Block' New Delhi ...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 an appropriate writ, order or direction in nature of writ of mandamus declaring the impugned order No. ITBA/COM/F/1 712020- 21l1O31BB7sT0(i) dt.r9l03/2021 issued by the 1st respondent as being,arbitrary, illegal, violative of principles of natural justice and without authority of law and without jurisdiction, and set aside the same. () Petition under sectlon 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 operation of the impugned order No.lrBA/coMlFl17l2o2o-2111031ss7b70(ii, dt.2910312021 passed by the 1st respondent. lA NO: 1 OF 2021 lA NO: 2 OF 2021 Between: AND 1 2 3 The Assistant Commissioner of lncome Tax, (lnitiating OfficeQ Benami Transactions Prohibition Unit, Hyderabad 3rd Floor, Aayakar Bhavan, Basheerbagh, Hyderabad- 50004 The Joint Commissioner of lncome Tax, (Approving Authority) (Benami Transactions Prohibition Unit), 3rd Floor, Aayakar Bhavan, Basheerbagh, Hyderabad- 50004 Union of lndia, (Represented by Secretary (Revenue)), North Block, New Delhi ...PETITIONERS/RESPONDENT NO. 1, 2 & 5 1 M/s. Nexus Feeds Ltd,, (Represented by its Director) D.No.8-1-301/86-87, Plo,t No.101, Saipriya Residency, Lakshmi Nagar Colony, Hyderabad-500 008 ....RESPONDENT^/VRIT PETITIONER 2. Tamanampudi Geetha Parvathi, Aravalli, Attilli Mandal, West Godavari District, Andhra Pradesh 3. Nakshatra Feeds lndia P!.t Ltd, D.No. 48-19-4, Samatha Residency, Ramachandra Nagar, Vijayawada- 520 008 ...RESPONDENTS/RESPONDENTS Petition under Section 151 CPC praying that in the circumstances stated in the affidavit filed in support of the petition, the High Court may be pleased to vacate the interim order dated 1110612021 passed in l.A No 1 of 2021 in W.P. No '13'1 56 of 2021 in the interest of justice . Counsel for the Petitioner:SRl. Y. SlRl REDDY Counsel for the Respondent Nos. 1,2 & 5i SRl. T. .SURYAKARAN REDDY, ADDL.SOLICITOR GENERAL OF INDIA ASSISTED SRI. B NARASIMHA SARMA, ASST. SOLICITOR GENERAL 10 WP NO: 13157 OF 2021 Between: Nexus Feeds Ltd, (Represented by its Director) D.No.8-1-301/86-87' Plot No.101, Saipriya Residency, Lakshmi NagarColony, Hyderabad-SO0 008 ...PETITIONER AND '1 . The Assistant Commissioner of lncome Tax, (lnitiating Officer), Benami Transactions Prohibition Unit, Hyderabad 3rd Floor, Aayakar Bhavan, Basheerbagh, Hyderabad- 50004 2. The Joint Commissioner of lncome Tax, (Approving Authority), (Benami Transactions Prohibition Unit), 3rd Floor, Aayakar Bhavan, Basheerbagh, Hyderabad- 50004 3. Donga Srinivasa Rao, H.No- 4-74, Mula Lanka Village, Kalidindi Mandal, Krishna District, Andhra Pradesh 4. Nakshatra Feeds lndia Pfi Ltd, D.No. 48-19-4, Samatha Residency, Ramachandra Nagar, Vijayawada- 520 008 5. Union of lndia, (Represented by Secretary (Revenue)), North Block, New Delhi ...RESPONDENTS Petition under Article 226 ol lhe constitution of lndia praying that in the circumstances stated in the affidavit filed therewith, the High court may be pleased to issue an appropriate writ, order or direction in nature of writ of mandamus declaring the impugned Order No. ITBA/COM/F/1712020- 21l1031809097(1) dt. 26/03/2021 issued by the ',lst respondent as being arbitrary, illegal, violative of principles of natural justice and without authority of law and without jurisdiction, and 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 the operation of the impugned order No. ITBA/COMlFl1712020-2111031809097(1), dt.2610312021 passed by the lst respondent. IANO: 2OF2 21 Between: 1. The Assistant Commissioner of lncome Tax, (lnitiating Officer)' Benami Transactions Prohibition Unit, Hyderabad 3rd Floor, Aayakar Bhavan, Basheerbagh, Hyderabad- 50004 I1 2. The Joint Commissioner oJ lnco-me_Tax, (Approving Authority), (Benami Transactions Prohibition Unit), 3rd Floor,'Abyakar Shavr;, Ei;;i;eiOigf,, Hyderabad- 50004 S !nigl-, of lndia, (Represented by Secretary (Revenue)), North Btock, New Delhi ,..PETITIONERS/RESPONDENT NO. 1,2 & 5 ...PETITIONER 1 2 ltlg ^ ellls. Feeds Ltd, (Represented by irs Director) D.No.8-1_301/86_87, Plot No.'10'1 , Saipriya Residency, Lakshmi Nagar C6lony, Hyderabad_500 ..... RESPONDENTA/VRtT pET|TtONER Donga S_linivasa Rao, H.No- 4-74, Mula Lanka Village, Kalidindi Mandal, Krishna District, Andhra Pradesh \" M/s. Nakshatra Feeds lndia Pvt Ltd, DNo-.-48-19-4, Samatha Residency, Ramachandra Nagar, Vijayawada- 520 008 ...RESPONDENTS/RESPONDENTS 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 dated 1110612021 passed in l.A No 1 of 2021 in w.p. No Counsel for the Petitioner:SRl. Y SlRl REDDy Counsel forthe Respondent Nos. 1, 2 & 5:SRl. T. SURYAKARAN REDDY, ADDL.SOLICITOR GENERAL OF INDIA ASSISTED SRI. B NARASIMHA SARMA, ASST. SOLICITOR GENERAL AND 1 2 The Assistant Commissioner of lncome Tax, (lnitiating Officer) Benami Transactions Prohibition Unit, Hyderabad 3rd Floor, Nayakar Bhavan, Basheerbagh, Hyderabad- 50004 The Joint Commissioner of lncome Tax, (Approving Authority) (Benami Transactions Prohibition Unit), 3rd Floor, Aiyakar 6havan, EidsneerOagn, Hyderabad- 50004 WP NO: 13190 OF 2021 Between: M/s. Nexus Feeds Ltd, D.No.B-1-30'1/86-87, ptot No.101. Saipriya Residency, Lakshmi Nagar Colony, Hyderabad-500 008 AND 2 3. Pilli Trimurtulu, 2-102 Mulaupparagudem, Kalidindi Mandal. Krishna District, Andhra Pradesh 4- Nakshatra Feeds lndia P 4 Ltd, D.No. 48-19-4. Samatha Residency, Rambchandra Nagar. Vijayawada- 520 008 5. Union of lndia, (Represented by Secretary (Revenue)), North Block' New Delhi ..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 an appropriate writ, order or direction in nature of writ of mandamus declaring the impugned order No. ITBA/COM/F/1 712020- 21t1031BO7gi2(1) dt.i6lo3l2o21 issued by the 1st respondent as being-arbitrary, illegal, violative of principles of natural justice and without authority of law and without jurisdiction, and set aside the same. lA NO: 1 OF 2021 Petition under Section 151 cPC praying that in the circumstances stated in the affidavit fiied in support of the petition, the High Court may be pleased to stay the operation of the impugned order No. ITBA/COMlFl1712020-2111031807912(1), dl.26io3l2o21 passed by the l\"trespondent. Betwee n: AND 'l.TheAssistantCommissioneroflncomeTax,(lnitiatingOfficer)Benami Transictions Prohibition Unit' Hyderabad 3rd Floor, Aayakar Bhavan' Basheerbagh, HYderabad- 50004 2. The Joint Commissioner of lncome Tax, (Approving Authority) (Benami . - Trinsactions Prohibition Unit), 3rd Floor' Aayakar Bhavan, Basheerbagh' Hyderabad- 50004 3. Union of lndia, (Represented by Secretary (Revenue)), North Block' New Delhi 1 ...PETITIONERS/RESPONDENT NO. 1,2 & 5 M/s. Nexus Feeds Ltd, D.No.B-1-301/86-87, Plot No.101 ' Saipriya Residency, Lakshmi Nagar Colony, Hyderabad-500 008 ....RESPONDENT NO. 1, 2 & 5 2. Pilli Trimurt ulu, #2-102 Mulaupparagudem, Kalidindi Mandal' Krishna District, Andhra Pradesh lA NO: 2 OF 2021 l3 3. Nakshatra Feeds rndia pvt Ltd, D.No. 4g-1g-4. samatha Residencv Ramachandra Nagar. Vijayawada_ 520 0OB 'vvivvirvr' ...RESPONDENTS/RESPONDENTS Petition under Section 151 cpc praying that in the circumstances stated in the affidavit filed in support of the petition, Ihe Higr, court may ou pr\"rrla to vacate the rnterim order dated 14r06t2021 passed in r.A No r ot zozr in w.p. ruo 13190 of 2021 in the interest ofjustice and pass Counsel for the Petitioner;SRl. y. SlRl REDDY Counsel for the Respondent Nos. 1,2 & 5: SRl. T. SURYAKARAN REDDy, ADDL.SOLICITOR GENERAL OF INDIA ASSISTED SRI. B NARASIMHA SARMA, ASST. SOLICITOR GENERAL WP NO: 13769 0F 2021 Between: AND Nexus Feeds Ltd. (Reoresented by.its Director) D. No.8_1_30 i /86_87, plot No.101 , saipriya Reiioency, ljiJrrnii Gg; C;[;y, jryoeiaoao-_sdri oo8 \"-' 1. The Assistant commissioner of rncome Tax, (rnitiating officer) Benami Transactions Prohibition Unrt, }{yderabad 3rd'Ftoor, nlaVafii 6h*an, Basheerbagh, Hyderabad- 50004 2. The Joint Commissioner of lnco-me-Tax, (Approving Authority) (Benami Transactions Prohibition Unit), 3rd Ftoor,'Abyakar 6f,ari\", fiddf*erU\"gL, Hyderabad- 50004 3. Balusu Veera Venkata Satyanarayana, H.No.17-9-3g, Motupalli Street, Bhimavaram, West Godavari Distiict, Andhra pradesh 4. Nakshatra Feeds lndia P i( Ltd, D.N_o.48-19-4, Samatha Residency, Ramachandra Nagar, Vijayawada- 520 008 S lnigl of lndia, (Represented by Secretary (Revenue)), North Block, New Delhi ...PETITIONER ...RESPONDENTS Petition under Article 226 of lhe constitution of lndia praying that in the circumstances stated in the affidavit filed therewith, the High - cJurt may be pleased to issue an appropriate writ, order or direction in nature of wiit ot mandamus declaring the impugned order No. lrBA/coM/F/i 7l2o2o- 2111031888384(1) dt.29103/2021 issued by the 1st respondent as being arbitrary, illegal, violative of principles of natural justice and without authority 6f law and without jurisdiction, and set aside the same. C 1,1 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 the operation of the impugned order No. ITBA/COMtFl1712020-2111031888384(1)' d1.2glo3t2o21 passed by the 1st respondent IA NO:1 OF 2021 IANO:2 OF 2021 Between: AND l.TheAssistantCommissioneroflncomeTax,(lnitiatingofficer)Benami fiantactioni Prohibition Unit, Hyderabad 3rd Floor, Aayakar Bhavan' Basheerbagh, HYderabad- 50004 2. The Joint commissioner of lncome Tax, (Approving Authority) (Benami , TransactionsProhibitionUnit),3rdFloor,AayakarBhavan'Easneeroagn' Hyderabad- 50004 3. Union of lndia, (Represented by Secretary (Revenue)), North Block' New Delhi ...PETITIONERS/RESPONDENT NO. 1, 2 & 5 M/s. Nexus Feeds Ltd, (Represented by its Director).D No 8-1-301/86-87' iii\"\"i N;i01, sieiivi irbsi