Phe Petition Coommunng On For Hea: Ang. ... vs ~ (2024)

Andhra Pradesh High Court - Amravati

Phe Petition Coommunng On For Hea: Ang. ... vs ~ on 12 August, 2024

INTHE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI(SPECIAL ORIGINAL JURISDICTION)MONDAY, THE TWELFTH DAY OF AUGLTWO THOUSAND AND TWENTY FOURPRESENT: SSTHE HONOURABLE SRI JUSTICE G.NAREND AS SSANDTHE HONOURABLE SMT JUSTICE KIRANMAYEE MANDAVAWRIT PETITION Nas, T4084, 14678, 14852, 28520, 28788, 29960, 37645,S4762, 24805, 32056, 32074, SEUT?, 32479, S2186, 32384, 32386, 32588, |32488, 32489, $2740, 33047, S8089, 33279,$3228, 33292, 33847 of 2023 andG60, 4288, 4292. 296, 4340, 4904, 49917, $452. 8204, 6424, 7394, F684,FOSS, F7O4, PPO, 8129, 8134, 8184, 8256, 8266, 8274, 8281, 8282. 8283,S294, 8295, BEO7, 8372, 8827, 8649, 8006, 9083, S428, 8298, S478, 8847,8857, S745, 9726, o7O2, 878d, 9797, S807, 8803, 9805, S806, 9944 YO34 2,T0348, 10364, TOSS? TOS52. TS79, 10634, 106238, 10838, 4 OO51, 10794,TOSO?, 19408, 19168. 442472. Vki4, 141244, $254, T1256, 4 F344, 19382,T9384, 19404, TISd?, 11882, T1805, 17653, V4PSS, 11784, 12324, 12428,T2452, 12870, 32989, 73045, T3428, 13477, T3284, 14324, 13449, 13488,T3460, 13605, 4 3824, 13629, 3834, 1374s, 13882, 13893, 4 S824, 13925,T4428, 14438, T4440, 14742, T4808, 14645, T4818, 14677, 14623, 14743,T4788, 14792, 35047, 18238, T8881, 18139, TGV?S, 16304, T8442, 16449.38454, 16993. Tealy, WOOF and 17288 OF 2024WRIT PETITION No: 146871 OF 2033Between:~ BOE ye een: eee, re aes SaSiireerbar LASS Say f Alana fin boo > ry eet oe MORARE SSOnt Prarnesia Pasumarthh Vio Mr. P Narasimha Rac. aged 63 Years,Pores LS ges YASH ¢ dey Buc Poa wdate =) eyed an pet Reaves. sede reecl & mye erdontOoce: House Wis OL No bt, Pentalavangudam Village, Vatsayai Mandal,TR Pyieseiy SN Ak Bs eng rea tye:NTR Distiet ~ 894 406, Andhra Pradesh.PativionerANDxs $3 % ;Sine. i eage eed bee. i $ fs $rheoe ; a ' we :py om & " : ; ihe mYtA yy Cou, IO fh a, me OS a, +ree "e 4 te eae? od G25 wt fot seaoe, Pood aie re aa Fone agers odterne MEO Wis agers Vere i Ran4 " Co ity " oe wet : weeB ie tat Ls ms fy °mea*sra3>EoQESeié;iINK8¥Respondentsfs, ; CS JiM d few we i qome &% : os hee 4 4" hoe 5 :wo en & m G@ B we oePie Fe ra ue aa {2 Nit « whee? taf Peer)teins z fe es Fn 7 nh ane "teeda5 Hat ie cena oy Secu shone we ie es tt3 oi £3 "£5 a" . Ld ye "ted a on we Med- 3 A ay eh, a© "d oe C3 oo hed me a 7 a te Mee Ganda te oh te te a" oy " rts oy rs hws; oe Sa es strntt * hed x 2%GS wp ete GB if gea ty § San rs a ae rn fer, fee * ' on oft a aes oA te PB , O a osi x fo Soon wm FS meg pe i ;a Be Bow © 8 oe SB Qo te ohEsl pe RD Be Gag: a fe oa | beense whe i on i ve a Se Te OD ee &ben j eg an no feteerty £i4 i eons af ee, "gt ae «a a a gi Se ~ Foe B® "tie fee prove. 3) fe % ' Race po ae eo &anon " bode ee ahA. x were a "raere Ieee, a3 shoes aeeoe,- anne Bh star od Foss - ooae mo UB " a an + £3 PanO =f op OB a anae or ao 2 Ee *, bow ean"ys ns "oe fog bee EG hy be "tS . 533Cons! i 4 fay sony af oe Aveeroe tee "4 8 £ oe @ EF RSCG fe te Ee my OM a GG Oe »re 5 F Cae wpe eens G4 Fan ete, en % asd canttre B® is oy OD IR Be oe o; tis % d is ay 458 hag fond tapes. binett, pee ; ee oa 4 are, Pig tipe Sat 7ae oe : i eS coe ee 3cao a st . Fea es rr et hose ve ba peoe we ba! rh eh '% 4D pane. cthewn:ee HH fe i ae ep ae oodoe oo i on . TE ©3 ~, sed are gy, tae $ the at elee, Lee $ Nat neat £04 ren pe seerty~. yew oh <i ts oer, . 1 A Kerr yer esww Shee pas ae é ine as fryk et vere we Neer enow, howe oe ve ped eee on te id ae nena ee a is agen£3 co is i ee, iy ; bed be teoe te napa oe agen kee ios fey Pe Ch 155c "2 - > C% ngs sd P aes pow :gn bot i) ory 3 oy, whe FA pa hand "meeea C2 © OE ee = oy EB' py oe goer ae Ae rk OG fs gree4 "eg ~ Ch iy, ES ta ame afs ae aya) pate, 'y -- re, neee; Poe onye) Be am 6 Gy Oe me oe ee 2PA nd 2" 7 ten OB gO rant ted ene *Sey ara age ene A es : Pa ioe ben }a zy SF . tg # Le "ef :o tt ge TSE g Dp eeaoe ten aed ae we te BD sttah . sr tee, tn, age, x .A fee ERY wf ie + et Oy ce SS pepas me ae a) | es web, ; ; 3 | ;eres -- Bre, %y arty ed Med rer Sree. Dhnee ' tome, fe Be he ae Bb @ se 8 oDwm go be af a a mm fe a oe ne ca;i we 4 % " Da asth fe de fe ee wm tw Ss iba} ere ay ~ one owe a Ed i os, tg teeebare i it 3 7 rr %BD Om et om gon : wteon ; ' f $ we o>Wire 3 fete wt gee See, ww we pos ow rs 7sa & wy fs an rn a a ms _SO oe % A BBR "we G 2 & bb. aae rat Paced ae £3 e bein oi 6k me oo a t% Reb, as,ce en a ee ka 2 aioe ; * G3 ee; = iy Ft an fev0tty ones, eK aeaersm, ; ra La he gi pe, OR Agee ieod " we wp fe ' he .peat a ioe; oh Se may mn bh.ne. 2 kal fae ~ Aon sence. eyen en pa ot ge we£% f . S pve. . pene o 4' ees tgrein art Sine ES £3; feo cS a ni Es: apiWEAAST Stas 4 H2022-20)4 MOSTSS0G623(4}, for the Assessment Year 2018 -Te, pending di posal OF WP Ne 14884 of 2023, on the Me of fh High Court,Phe petition CoOMmuNng on for hea: ANG. UbON per using the Pelition and thealidawdt fled in SuBport thereof and the order of the High Court datedSPT 2023, 28.77.2023. TIS SNS3 Ps.o8 eled, 02.05.2034. 12.07 2024,SS.OF 2024 & 05.08.2024 made Herein and upon hearing the arguments ofSAV A Sive Kartkeya Advocate for he Petitioner and of oA RadhaKrishna, Standing Counsel for ihe Respondents.WRIT PETITION No- 14678 OF 2023Hetween:Mr. Sesharan amasala, Slo Mr. . Venkateswarg Rao, aged 59 years,Gee. Agroulfurist, K Ne. 4-59, Samat ayam Veedhi, Gudivakal Janka, EluruMandalam, West Godaver! Oietrict - $54 004, Andhra Pradash, ,PetitionerAND1. The Income Tay Officer ~ Ware 4 , Eluru, Income Tax Ofice, 23-4 4-8/0KES Towers Rg Rat Eluru, Andhra Mradesh - 834 9022. The Principal Chief Commissioner of income Tax, Andare Pradesh &ee hivoed on eradn « " S ate .PSlangana, Hyderabad Room No. 822, 8" Floor, 'B' Block. LT Towers,10-363, AC Guards, Hyderahad . S00 004 Te siangana.RespondantsPetition unclear Article 226 of the Gansiftution of Ing) ais Hed praying thatin the ciroumstances Staled in the afidaw? fled therewith, the High Court maybe pleased fo issue & Wit of Mandamus or any other anprooriate Wi, Orderor Ovection, ceria; ring. a} the order Passed under Sec, 14R4 Ald) of the IncomeTax Act, 1964. dated STO 2023, bearing DIN and Notice No.UIBAVVAS TIF M48 A/0020.281 USTS27 621641), by the 7° Respondent, for thearwf Yes*:iyNE~5AgSegs-ae Les "gare 6,pede teed. ba ty"6 & eea no mn :bee i nee, Se :thy ee gy ee ® :Bo ae aed a >ow @ Ba & ,Sw & & 2wDfe eg gbere one id whenPE odoF z es i we :oaosegYY oe5 Freel a5 :s ; ora poet Loon gor 2tras nd osebf vs ~mm £5 C5 sae =O '2 : ans aw hedrit "E :"pe a a oS yo ee 3i St EH oo (OG éef s oo ae -BD wn 2 gg ew 2+ or "8en Ya se 'nn an anrete, oe. ven, ft :, kp bose pot a os, °t io ae Aten be Meets :z ad rah to pos' i fs ¢ oo SereO OF go & tsdap 'heey ne. £45 ora Ca ;en (ae a S °pee, '- ° ee aeCues nn iy ;. rea, fi =win, ee ; .By = "ee o se ; Sat okre 7 Boe aS a :4 Pen tts . gpen, ™ wer i aah "Es :"ad A : cd ios :es & ie :5 a as 4g ate tN oe wo :i mi =' ta2f}t, TOE, angeen , Srna, "peat :~ haw oe ite ty :an ae i ty a we, Be 2 :oe % eo ,my gy fel 2 >cee gen hy bfBg 2&3 eS a cashot : : i : ¢2 283 6& : : re featan ie A ANS ne oe E :tO s tebe awaome? x 7 co ea"te ERD : s<2 Se wy ae {PF 33) eonSRE 8 B g 6 §tA im ke On 2 Bore ta 4 ; es :: rm é/ oe : _ 3am th Bom Oo «3 oe -~ & ES Be 8om 2 2 BE eB ~ BS ee 8Co ge mae : Hoey ee osSane as Sa eo coo *s 5s 8 g & s 8 &eee GG cy a a ooCe i £ SeioryPetitionerANDo°8, Vasanthapet, Proddatur . ¥SR Kadapa District! Andhra Pradesh -S78 380.é. The Principal Chief rc OMITSSioner af Income Fax, Andhra : Pradesh andTelangana, Hyderabad Ream 5.922, 8" Floor, *B' Bis kK. LT TowersTO-2-3, AC Guards. . Nydera - 800 604, Tels angana.RespondentsPetition under Article 226 of the Constitution of India is fled praying thatin the circumstances stated in the affidaw! Med therews th, the High Court maybe pleased to issue a Writ of Mandamus or any other apnropnate Wri, Orderof Direction, declaring ajthe order passed u/s 4 SAC) of the Income TasAct, S64, dated 30.09.9093, besring DIN and NoticeNo TTBAIASTIF 48 al2029 Danone SB7OS7C1), by the 1° Respondent, far theassessment Year 2016 . 17 3 (D).fhe notice issued us 148 o of the Income Taxa Notice No ITBAASTISNas,Act, 1881, dated 30.93 2003 bearing DOIN an; 4~ TF, a8 arbitrary, Heal bad in AW, voidab-initio, » viniative of themrinciples of natural jusice apart fram bed ng Widlative of Aniicies 14. TECH ig}and 265 of the Constitution of india and Sec. 1484 of te Incorne Tax Act,El, and BOMSEqUENTY set aside the same in the Interests of justice.IA NO: 1 OF 2023:Petilion under Section 181 of GPO is Hed praying that ino thecrcumgtances stated in the affidawt fect in SUDpOr OF Ihe writ pelition, fhe1 Gourt may be pleased fo ¢ Stay all further srocwedings, including anyrecovery, pursuant t6 the notice issued uls > T48 of the Income Tax Act 7Gated 30.08.2023, bearing DIN and Notice Nol TBAVAS T/S)148 208 e-"tova Advocate for ¢x2stxiyoe)naeWRIT PETITION NO:vac2ey» aParsbedbene tsetS heseon is hesRee = ve; " ae ie"f ty ; 'rate oea Ped * :a ' P zoe en a* % wud 3a bday : tasiy, "ee wyele ie oie igsHMSShNatge . 3 onANDRespandaentsBE ob an egHay}pthth'Mf Pak os'sar 20¢Nwcn%-Resers .otSa,nie, violative of the princiadansTSA of the IncomeBee ASYY VPP gy=ita)oe.TET RAsSan,Bedxx*iAQeNo. Me7 OF eo2rs, cAES<>IANONot4.%ron~oF,aay.12.0JNPS Qsounsel for the ReaSS2ootanidingxoXsuN may bNe=4%PooeatHina,igh oc3xyWRIT PE NITION NO: 28768 OF 202918, pending disnosaBetwean:baKr}x8audoS MF.NOT48AN-20 VGunturs 202-22 dated O7 04 oooe passed by theRespondent, pan ding disposal of W.P.No. eS7B8 af 2023, on the fle of theHigh Court,The petition coming an for hearing, "por herusing the Petitian and theafidavit fled in Suppo thereof and the earlis Y order of the High Ceurdaled(7 77.2088, 18 40: 2023, 12.01.2084 12. 022084, 11.68 o422.04 S084 03.05. 2024, 12.07 2024, 26.07 2004 & 05.08.2024 made hereinnsand upon seating the arguments of Sp Jyothi Ratna Anumoly, Advocate foraethe Petifoner and of Sr Vihay Kumar Punna, Standing Counsel for theWRIT PETiTion NO: 38960 OF 2023Between:Viiaya Lakshini Kakarla Wo. KSR Anjaneyutu, Aged. 59 Years, 8188.4Thulluru, Guntur, Andhra Pradesh §29937PalitionerANDUnion of India. . hrough the Secrets y, Departrent of 8 Savenue, Ministrynedeof Finance, Govt. of india, North Mock, New Delhi-1 100042. Principal Commissioner of income Tax, Viieyawada NTR DistGanincense Tax Office er, Ward 269), Guatur Gurituy DistrictRespondentsPetition under Anicie 238 2 of fhe Constitution of india is : ed praying thatin the mreuristances Stated in the affidavit Hed therewith, the High Court maybe pleased to issue @ wi Y. order or direction mo f€ particularly the one in thenature of WHE of Ma NORITUS dena anng the mMpugned notice vide HN andNotice | NO. ITBAIAST ASias a tanae ee" Uated 25.05 2093under Sertion 148 of thes Income Tax Act and the | mMpugNnESd Order hear IngCNN and Notices No. fTBAVASTER)4 ASAIO 2-241 G85 T478D4C) datedPee, Zag oe* : Peca a God pe $7 Abe BS See ie 9g up ESae es me kee BY"fs Se @ i rae reeheh: 1 oe yee og otgors iGan ad an > CF ne69) + apet Pe. po abGg wm, 3 eene we 438ow coe So &. ed oo saan iemF sae rdsane ms Ue gt temfee a if. ded i ee. fo GS OE os he 6* o. ty - y the:® wo on Ch. Ly oer$ Oe oe, tyee Sas oat Peet ep "eee?ee ap "pers "5 " Kea cd Ca ane poe ~ans "~~ cay 2ay o fe wothe pw wen ttycor a me ™ ti a 8 an ew gete a ad ay tt ty feetvn we ro cd5 OR fe EN idles ngpeenn, we eSaff ce 204 Sef AS aeNene et rs ae be.ae oe ge MA sere ge aes fede apeanal es a Sane! nee' £tote @ & fh ie ee podae gy Kote wpe » eyeo abe Lae nan £3 ee alee on oa Bon,bee Ge & @oe FOES iy fe eete + Eee eed 125 ee7 we crete, ns& ° 'pom can z @wom 6S ee, OSfe re,; Bee pte, we be ae); iby ae Fas) Z zoies Ay. Bete oat plead ence; £ cw; bot 'waae't te "ree. PA: aw ve peers abe. Hpont settZ ees Sra, 2 Meee XG we: cr aZ : " om fh : agers on -y fol. £ 6G tend tts Sone ° @ fed 6anne: 4 oR: wig cas ath }we Boe ge See. ome% of BO bh Oe a fe Res4, is are ig shpat A open sees ' Pieron if, '3 Oy "6 es C3 re nA gon yor napeGo Le baa N 5 4 eo 3 $f pon eee ™& a an we 6 ne CinkSeer freon CS fede e. a ty io 'fi is ad wy ane oofh " faite ? gee te , bev Seat te bas a Samine ft znn a eB ay on co am hy ba ae te od rr:TO gee te ee adh a an a a a a aeoe GS & fe o © & Bo Be Sm ode, Se ff 83 3 Shoat ae Se a nn a , ne rt ie of eehe's Ea oD ae Ct a hd, it a A wes i oe mee Nateow Ge fee " ee Fe oss a 3 fone Lon tea an the Cagas ae ee @ a, a oy Be ge, monae oe on aon v ret re me a GRY 4 a ae :oo 3S f ef 2 gq mm Oo IN gy mM & pe Oeoy too, co ares . se i te & k& SA co 3 , a ecCo Bo te BS i, am ra) en nn oe o> fot 3nn ar re YO Ge oo be Se Ns heebeans: ' : fy pao co £ * oa Fo a rs. - b ner tao ' if : omy, sone EY Breet 03 4 o7 7 amie'nn OE ees vb fo me Be & Ca areme Eo be 5 m & 8 af a ar are ee iCh To ER A ee we ee ise' swnen, t3 "te ie on bea aa, wee Pecos aa ders bor. Ons ot ¢ is Naowe ESS" 1% see&Oumens of Sr dyothi Raine Anumolu Advocate for the Petitioner andSLA. Radha Nyrishne Advocate for Resprndants,WRIT PETITION NoO- 21845 OF 2023Between:Mr. Kishan Kumar THotakura oS AQ. Mp FP Moora Chandra Rao, aged 58 years,Qee Business, H No. D4-20-Q/8, G-3. Bhavana Apartments, "Hinagar Colory,Vilayawada - 520 QOS, Andhra 2 PradeshPatitionerAND1. The Assistant Com mussioner of Income Tax, Circle 2¢4), Vilayawada, ¢R Building, 1 Floar Annex, MG Road. Vilayawada ~ Soo B02, AndhraPradeshayN3he Principal Chie Canmnmnissioner of tr fcome Tax, Andhra Pradesh andTelangana, Hyderabad Room No. 822. 9" Pigg f, 8 Block, LT Towers.TO-2-8, AC Guards, Hyderabad - S00 004. Telangang3. Assessment? WIA, Income Tax Department, National &-AssesamentGenter, New Delhi, Room No. « 409 28 Floor ER famp, JawahariatNehru Stadium, Now Delhi - 770 005RespondentsPetition under Aricte 9 <0 of the Constitution of india is Med p Waying theiin the clfcurmisiances stated | in The affidavil Hed therews: ih, the High Court maybe pleased to issue a Wit of Mandamus cr any other aopropriate Wr, OrderoF Direction, declaringa. the order passed by the 1 Respondent, uss JABAL) Of Ihe IncomeTax Act, 1981, dated O4 Od 2022 | beanng DIN and Notice Ne.ITBAVVAS TIE aay CUA2-23/ 1 OA P4883 evil, for the Asses sment Year SO78 .18andsD-Iniio.*ee5voidTOF 2033<*IANO>x&IPR33iyice Neo.z0NBAL ASRadhakrishnge.A.2PetitionerWay Nagar,~aeRoad Bos1782 OF 2023~y=WRIT PETITION NOBetween:3ANDRespandanissf Theres&eb us*%at22,'Aesuit2TOO|MITi Respondent,iSsue a Wirt of Manay&ac, NelloreRsfad Room Nony,Yelangana, Nydera!QBewyted in the afihyew Delhi -BR& The Principal Chief c3uyMN~%raJAax Officer, VVmi}ng.;clastadium, }Nie-)SNooneimistariogs sig;isyTAscsener, New Dethi, Room No. 4Nehru&. Ihe order passed by thfbr esygeSeHyRyaMw incaorne TayfSMO, violative of the orincigies ofTOSef53BeISS PNITE FSlmSRY beqigtHoe apantetmy&3natural ic>sPANG1OF 2023SieeNy}aeNi ceRudyh{ SeaxeB SaPYi.ay23.203hedatedOP axiaNeNhe.inesigders,oe && &(5 toa ftee 4ei, te4, os,y sere t5B Atee eerx anll3 ee3 aee; tSoh ro20 aoSBe 6beCi aeas aace ssa eRico wetswood re,oe ieAsWRIT PETITION No-1805 OF 20233xa™Sehwvean:ada . 8?¥, Vleyay8 PradeshteensAnhPetitionerAND3. Assessment UnHt. Income Tax De: paririent, National e-AgsassmentCenter, New Delhi, Room No. 801, 2 Floor, E-Rams, JawaharialNehru Stadium, New CesRespondentsPetition under Article 226 of the Constitution of India is Aled praying thatin the circumstances stated in the alidavit filed therewith, the High Court maybe pleased to issue a WHt of Mandamus or any other s appropriate Writ, Orderor Direction, declaring the order passed by the 1" Respondent. u/s § 148Afc)} ofthe Income Tax Act 196 1, dated OF 04.9029, bearing DIN and Notice No.IT BAVIAS TIE MASA s2099 39) HW TOdS844 5050). for the Assessment Year 2015-18AND the notice issued by the 1" Res Spandent, u/s 148 of the income Tax Act.CVOSt, dated OF D4 2022, bearing DIN and NoticeTTBAVASTYS/1 48 HeO0SS-BaN O8PG 4s 40320), for the Assesernent Year 2078 -1S arbitrary, Hegel bad iq law, vidd-abdnitio, viclative of ihe orincigles ofnatural justice apart from bein folative of Adicies 14. TSU ig) and 385 of theConsitution of Indie AND Sec. I4SA of the Income Tax Ast, 1884, aneborisequently set aside the same in the interests of justice.IANO: 1 OF 2023Pelion under Seciion 154 CRC is filed' pre aying thal im thecrcumstances stated In the affidavit Med In support of the writ helition, theHigh Court may be pleased fo stay afl further proogedings, including anyPOCOVErY, Pursuant to the notice issued u/s '48 of the Income Tax Act 7 SS,dated O7.04 2002. bearing DIN and Notlee No iT BAIASTISA 4S 1/2082.231042844 ae for the Assessrient Year 2095 "TG, pending disposal offde of the High Court,The petitien corning on for Nearing, upon perusing the Petition and theaffidavit fled in support thereof and the order of the High Court order datedorem:ya Achine@ KartRX ohWA STY<aeishna,yakeWRIT PETITION NO: 32088 OF 9004°=BetweenAWsCAAT8We Kakani, Ofe. Mr, Vv*.3. PetitionerANDaah andbs3 FracOe:Leas, Andhy~£roane T3#sioner ofshen.HTHaey8PN.erxexafay$1a] @-Agsesomanti. RespandaenisQo edtwuPatton under 2PyeiTewnth, The High Court mayang&3Wnt ofa+SESOdfat"G7ot tadNESAlb.the notices issued by the 1° Respondent, ws 148 of the Income TaxAct, 4867, dated + 8.08. 2022. bearing CHN and Notice No.MBAVASTISM48 1/2002 £2351 O42 75439661), for the Asse sssment Year S018 .as arbitrary, Negal bad in | ¥, vold-ab-initio, violative of the principlesof natural justice, apart fram re wolative of Articles 14. ISCNg) and S88 ofthe Constitution of Inia and Sec 1484 of the Income Tas Act, 1984, and toconsequently set aside the same in the interests of justice:IA NO: 1 OF 2093-Fetiion under Section TST CRC is Med Praying fhat in thearcumstances stated in the afiidavil fled in sup PROF oF the writ petition, theNigh Court May De pleased fo Shay 3H further proceedings, including anyPScaVery, Pursuant to the notice issued WS 748 of the Income Tax Agl 1864,Gated 18.04.9022, bear hg DIN and Notice No ITBAIAS TSN 48 V/8022-20N04: 2FRAR 386(1), for the Asses ssiment Year 2045 . 16, pending disposal ofWP._No. 32088 of £023, on the fle of tie High Court.The petition coming on for hearing, upon perusing the Pelion and thealidavit filed in Support thereaf and the orders of the High Court dated14.12.2023, 11.01.2084. 14.6 O2.2024, 06.05 2004. 20.03. 2024, 03.05 S024T2OF 2024 2.07 28a & | 05.08.2084 rade herein and "BON Hearing theaearguments of Si AVA Siva Kartikeya, Advocate for the Petitioner (hroughvirlual mode) and Sx A.Radha KNshna. Standing Counsel for theSgteyee bee7 oe Ch, ,i: ¥ rev "e, ee oad tnea o ; ee ve a 'Sei caw - $ keasd tu Seeed : A feee we " bis 1454 Veaype Pecsed ee (% th ove HS pied henfi o bee oo me °G Bad Q an nea o i fen " nee ae cer re, eo0 ee ion ' yee thoes wo ME, ' Loans ad gD. "pet The ey , hud ce es be eee ee i Seesmene pont * hy oe * > ee 5 Sane bssme ae ei zz ed wy 'ne ii; we Pa a afh ' i o bee we kd a a me Oyad xe tit oe ae f #8 oh. my Oe feif eh et wd he tee "E, ee Hs an aiss) syed ue aes £f% "tes 2 ee - " se ae ch, ideee i ded me Sh gty geet om Goa "EEoe "yy voce oe é fa "eek 'ge ir rs fy"Se & © 2 oe ry OG o w : eae eevie bad a oo & tat fe oh. eS ; mEae : ke ee ES Bu 'yen et ch . igs a:oo pan ae [a oe % et Upaine how re cy ; Be: reevee £34 "4 trey Po mere rr Penne ah it e% iB ee oy he ne im bok bonne nin no Pee nO uywy EY Ys Bo ein as an ree ood3 . or x SE ee vee A en oo _ eefst Be ed OTD ee 4 oe . Teh p arr oSwe ¢ ; vn ra) * C5 'oe menet f wate rmch "a re ; ik and tee a anry wen eg fre he ety o~ Gy hen Be RETR Sant omar ne 04 f E: Be ES Gy ths wae oeoe EO a EF oe" oe e @ = Bf &OE, gem as oe ~ ie & OE naie fo fk ge a ae ws OE ans)ben opens oe te S fee porn & rae Sw Vee laa i553 fon¢ Le 34% a3 0 nes bf a renee Sue the a m ameee 3 eased iad ae ov? os an os & ey a om ieoe, 5 fad Sine a Rot mv Seve 765 'eel ass ete roe": gn anes - ce rr ipo Cs, a 3 de on eh,wes ye we Bow, £ jer at taen, "tee cagestee eh nee 3, a io an 4 fy te OOos es ; Fave cea we eee Le ey por be et Q set ite, wee fti & te Co rs te me Gg ee te te v 7; <3 mh YS OF2 es ted Lat Por "A on *e Cine fovee oe, oe we en tevit we me Be as Bae Eo ea a oe EG bows Soe Be ae ayee She 4 oeeen, ee £ ia % ifs Maal iy Pr ae Bove Nosed Sheee ke ; eM ge Bm cA be Bs Ce SZ ke veNae A & " te o's ragpe ee Us mm fe Mf te eh cy 7G &ne oe mh, we Peel fen Be a3 a oe ie ee oa oehihn og ve tne 1; nr ds in anes ae ted where hab & OR» £5 x gg an a a on Be En fo Go ee"9g : eit Ye wd tam, on a pois aft Cy hee ms oha x a) a3 3 ge eel ee 43 ee b & bet 2 cae ee baBog a OT = & & he, as a, a an cdwt ae Ae bbe oe aes : s 2 Ge im 3 cas:pe, Be bo OD of ce gs sm kt pe GOf vey brn oes nr a Le re =U. ae ee es So © 2 % 4 2 © ge 4S 2 & #oe hope a i, ¢° wane asd vet ° po fore £75. 4d eo offa rs ean Para ve, Uy ey err _-- me sahne od 1, % a vere,Bt "4 KA a ed ° ; a ? a OF oo a * S 4 & dE Ord os i &pies o ie EGR ond a a: nn a aie a, ty OEEoi pe OO fe de BES ie an Bae an4 meee = & S EF Bom o ob fe " #2 B &pas ve, AB rt a an a nS hee ea oeLi, wwe 6 WH 3 . oY op ee Be tee eee eswe ge OF me DD pe DE ". & & @& 8: B cs 7 panes! Bove: woe ", f % wong i ae va, be a ar, , : anwef go we & Cf ee Soe : bed ge eK ue Os (i; 3 tyee. here % oe aid Poe : aefe ea ae ss thee LE a ond ee a " ae wos op es ey Snot £04 a msre penn Kier Annee ime, ra ig eae. ae ¢ ot "y ety °, %, eente esas Nt ae a5 one * ras 4 oe - f £ Lt eeea my Re BS @ & «= £€ ED Ee 2 2 «x & @ ef BSed a po 4 an oa % So tm i 2 EST ogi ea cod ~ +; aaayn Boe! < & BN & & 2 Bem BB Go a ne4 ee nee 'ak is are. 2 a fave tes 3 ne on, $s es LenPe e © @& 2. | py ym anBs Mt te mt we BS ets a a ne oe£8 é we Fh > | rs a a nn GS te a oonwei BE ee hm wor rf Be JU & 2 & Bg RB Mw Beeoo have baad OF pow ae omy freee a: fF eh fee Ron Spee es (a a Nienmi oe & Sf Whe eS 2 oo # &a a 3 BG i an wen oh 6GRe offs "ES SF oS ee a nak YF Y ft gy& thht .. . oaem OEOf, arblvary and unrease {he same:itheqNiand consequently set as<*x'IANO1 OF 2023petition, thesxPthe writASTON 4ii!iN¢Hi¥7urt..onhkohBiTe< of the 4)&the Ahay K Puna,\f%OH]MS angofeyivocaie for thyx=Man,3 nyx"3co38.7,tyxyi for the RespondentS2i?? OF 20232xWRIT PETITION NOSetween:..PatitionarNeyaleANDShona==OOS.7tMsax, Nx¥_ieome Tos,ote, wa, aafoe he on £4 geen. Be:rs wee fee nee on tsSit Pa #5 ow eek, aft 55d soee.vo 1 wine 4 ZS Oe. omiP he oe et £33 eat f Cathf [r Yrs ae, * a a OE- yer eine Bo ee in i aniit ee oo poe ee it Lapo ane tel wet 7% Rosse "is Sood ad % teed Us. pid ie on : a, tA s iSeen pan jf fev na Ty ee 2 heety ben we ef oy & ee cae iheos ome as a boxe ~ ge. ng Son22 ony Per on "e & "#rf eo ' ie i eeateee. 4 as is; ees: 4 ae: : pres; os jn2 o% is oe tonip Sn, @Sieomoebs we ° :™ a ee - :panen Le eal Shear er we :ae at . oy wo tt 4Bwoe, ry teed pom, ca s Bs wyoe ° Se apron eben iL be aeCy "4 o ey enna i ie fet Ee ;oh ay ye % ager és wee te ° Yetet wee NA ee ec @ ot hE ODoo a " ue ana genoe 4 5 ey we aenhe eae a Aete ao oa qo . Pe 42 wm i te Gs ee eeoy, os JS % " ~ oenn: am [ae oa | Fea ie eegr on wG "et ty "oe Fire eesBt by fe ™ ce m oDGhee ae - ak go SBP ge EE ™ fon tm, ES £ SLat ; me goSee z a oe ay me awh aha oe% eed % My en $3a an fe 8 gym de i se ¢ oo ¢bom GT oe a OG' ", Eas Legh '3my BE Pe a BB Oe agfe wy ge an wg a etfee. gn Lo way Neher wm fal tgeet wnnn nr nn nn wy teaes S we freee "y =fp ue ay ben Eee o% es > ftmt £2 Som @ ue, Comeaenee : faa : ion ca id ne roea er a ro 'ey SE ."th FR Gee et aod ee ES .x oe " ion eed Deaee oe fo rern © a Aa wa oo ao anongo pe ke »Bf @ mo foe shee ees oe¢ ee "ee te eS ar ooan a; a a nr - & at pe ERay : é eo Po, td *co ae A Lye cra i ESaoe. reees th Se a6 Me Ayen "eat ° aGm 2 & BB ae eRfe te wa wete me hee nn a an ~ feeOo 8 gg ke ke ee 6 £ser % ; oseee Ow mG : we te5m meee wm st Th Bogs ps we cnUs ey REE rn? ane)% ee wn 0% BSA re ne H te sore pera i So © & Be fk msPad F ae aren : fave Lane 4 8. Wa 43a ca ES 9 = SO a oy 3° a© + 5 8 &Mt, & nd My)J aad fyoe Te £2PodpenIANO: 7 GF 20233:LT ON,Feltion under Section 161 cece is Med praying that in the"rcumsiances stated in the affiidawl fled in Suppart of the writ petition, theHigh Court may be pleased to issue a wrt, order or direction more pan rhcularlyOne in Ihe nature of Wii ? Mandarnus decar ing the Assessment Order videQIN No. TRAIASTISN 47/0004.24/ TOSGGRERGO(1) dated 30.08. g0e¢, passedby the Respondent No.1 for the AY 2077-18 as being In violation of theornges of natural justies, in comravention of the oravisions of the | CNSTax Act, 1964, arbitrary and unreasonable, besides being violative of thePetitioners' rights quaranteed under Articles 14 and 19f1}¥g) of theGonsttution of india, and COnskeguenhy¥feSt aside the same, panding disposalThe petition cami ING on for hearing, upon perusing the Setition and theaffidavit filed in support thersef and the earlier Order of the High Court dated.IIS 2023, 14.01 2024, ees TESS 2024, O2 047 Ged. 30.04 2084.O2.07 2024, 1S. O07 2094 aa q7 oa 4 & 05.08 2084 made herein and uponHearing the are gumenis of Ms. Jyothi Raina Anurriolu. learned COUISSrepresenting Sri Chatla Gunaranian, Advocate for the Petitioner and Sri Vv uhey-K Puona, Standing Counsel for the Respondent Nos.1, 3 2 4WRIT PETITION NO: 323479 OF 2023Sefwaan:Ws. Spartek Ceramics India Limited, Regd OF Na arsinganuram Mitta Pater;Mandragiri Taluk, SE Oor Andbra Pracesh.s4? We. Rep. by ts AuthorizedKanesSignatory, T.Mara PatitiongrSeANDEeeRamo, JawIn, Poor &tmantadary..eyByjah}8ey33=ts Chaay DeisShesseNet Syhook, NBa&bandantsaaHirgyMSFx~arIA NO: 1 OF 2028:Petition under Section 484 GPC js filed praying that in thecircumsiances stated in the aff davit fled in support of the wrt pelion, theHigh Court may be pleased to Stay the operation of the impugned Order yidCIN No TBAASTYGMN47/2093.24/7 08888 SOSZO(T} dated 30.09.2093. includingDemand Notice vide DIM & Nolice NolTBAVAST/SHBBfa0e4.eS OSEGSESSSi1) dated 30.09.D0e3 (Demand Notice) and notices ofpenally Nos. ITBAIPNL/Si27 7 NO} FA023-24/105 SUBSRS 11} dated 36 00 2ne3CPenally Notices"), pending g dispesal of WP No 32179 of 2025, an the fle ofranethe High Court,The petition coming on for Rearing, upon perusing the Petition and theaffidavit fled in support thereof anc the earlier Order of the High Court dated:14122023, 11.01 2oz4, eOe2024, ° 11.03.2024 O2.U4 2024, 30.08 20R4Q2.07 2024. 12.07 2024, 29.07. ore4a & as. O8.2024 made hersin and UGHhearing the arguments of Ms. Jyothi Ratna namo isamed counselrepresenting Sri Chaila Gunaranian, Advocate for the Petitioner and Si VilhayK. Punna, Standing Counsel for the Respondent Nos t,o 8 4WRIT PETITION NO: 32486 OF 2025Setween:Mis Spartek Ceramios indie Linn tec, Regd Of Narsingapuram Mite PalenMandragiri Taluk, Chittoor, Andhra Pradesh-S17 102. Rep. | by Hs AuthorizedSignatory, Tani«PetitionerAND1, The Additional Aioints Depuly' Assistant Commissianer af income Tax,National Fees IASS/E-Agseesment Centre, Delhi. income Tayru SyNeh3NyHyJawaharial&sah ih=eet, ovaacH Pingenes. Respondentsech in thesaNrekiSeata oat& SEANON oein contray1ryYO. 8aPrax!<oIA NOW OF 2633.~sad,aSIAS<<f8a oS0.anLeREZ Pes\2tNDemand Notice vide DIN ane Notice No. fTRA [ASTAS 1568/2093.24) TO5888 88981) dated 30.09 2003 ( Derand Notice J af notices of pe: rallyNos. [TBA /PNL 1S poy CY) fo) (9023-94 4 OSES88S02(1) dated ao. O8. 2023(Penalty Notic ES, DENUINg dignos Sal oF WP No 32788 of 2023, on the He of theHigh Cour,THe petition SONNNg or for hearing, upon perusing the Petition anc iheaffidavit fled fq SUPPOr thereof and the earlier r Order of the High Court dates.14.92. 202 S. TPOL2024. 12.09 2029, 14.08.2034 07 n4 5 2024, 30.04 90e402.07 2024, 12.07.2004, 20.07 aed & 05.08.2024 made herein UDON hearingihe argurnents of Mes Jyothi Ratna Apumoly, learned BQuUNSel representing SriChalle Gunaranian, Advocate for the Petivioner and Sri Vilhay K. Poy IN,Standing Counsel for the fespondent Nos 7, 2 % 4.WRIT PETITION NO: 32364 OF 2023Rehveen:oeMis Vilayaoranatha Agro industries &. G05, Gadevanry, Cadavapur, KankpaduMandal, Krishna ~ 834 TS1, Andhra eratlesh Represented by iis ManagingPartner, Mr. Rama Nrishna ¥ alamanchil, Sto Mr. Nanga Rao Yate manchi,PetitionerAND3. Phe income Tax Officer - ware <3) Vijayay vada, CR Buliding, 18 FloorAnnex, MG Road Vilayawada, Andhra Pradesh «$20 9022. The Principal Chieg Commissioner of Income Vax, Andhra Pradesh andYelangana, Nyderahed Room No: 922. gi Floor '8 Block. LT Towers,Th2-3, AO Gus ros, Hyderabad ~ sori; O04, Telangana,a. Assessment t i, Income Tax Department, Nat ional &-AssessrientCanter, New Delhi Ream No: dad, 2 Finer, E-Ramp, JawahartalNehru SHadiuin, New Daihy - PTO O03» RespondentsBe eB eee eyoo we 59 eo ES 4 fal oeoe A septs, fone ae babs oevee Z we wae 4nn nd ed S WeYow ee é 7 _ bees tetin, * De ose P25oH pe CF tote ibdme way . me 7 frre acs eveseen ee aide Meee. poses weave £sy Thene bees £3 awen & cis iy ve hob seeey Sy ar oeters aw eet oes) foCA oe ms heer me 4 ascope aha: % Sto ae TAN, _3 Oy an a2 oom sen te De SE5 " vs in oawe pe A _ "ty i. gaeon lame See i see -te ; ras 5 tes fwy . raat" w 'fee "nen ' . " %2 EF ge & 2 hwsent fege 3 gr . a eade cshe wy 3 beesone me Foot : ; n 'ep ch 3 meee a ; oe)oe cheat ay er cows é i 63co Faeess y re; pees sit beeSp, . wee -_ shee.eg ef ES ey Sebee a fs od po a fy hseno f. Mee wan, ca a3 a3 fOtp3 Kase 2 we iignwe ~ on a8nr ee a (rs aae on in tend 103 ae! fee"5, owes hid pe aS he pea we itte heed se feo: a pees Sing 'ent topes ah tees deck: boca er ae ofS"Op ae i is cdae rs ge Er teoem cece. " pe ee pn tek 6ed ese po isa te t.te ip: on tf ~ rs hows ord& a 3 oe ep kgcio yy Oe Pea oerae a we "se nS eRe "ee eveeat ee 'ood aw ong a ea Pe,At oF pan bebe, wee ES oe7 is ae x 2 fetad irfeee we ay "y id a gs aeace, iran a os an a eeeo gs iced mpShwe pm t¢ ae y oemG a, §2 rcbad ied a a fy joao toaa ye Seat a feee o hy"5 Sw ee XS ie a jeebah ee Ween "ee shiney as ih mm% a dove, ne, af ie th LhFf eee Be Ben (wae KG wed thevy, Si DS e gk OGa an ae a on ae °wets pee > es, , 75 hyEA et en a Pn <A 5 a cohe £ oe "ys, ate. diane woe Geemene oi coe 2h v5 aS Spree loon weetbee te poo & 4vs : os os ees thywee ss . pote tA ; ; bd:a ts a ns"ys ot ate 4tens he . pane fy . aneee aa eeeG We Ge gE 'othe ; ee ae BS ve5 "% ben 4 "peer . aGO eB BB ane so, osger. wate 'tg he -= @€ 4 es SB 8 « idat ger eeoee a nn gene BM ce, 2 vA oeOD ct sn an oson we aioe ae na ee es - 43 ws Ge aie2 on we. HY vate ca feok toe, inwate, os ae ¢ esd ewe sack wand. cooleae ny % ee po " . WO, vie poe %baawe ed shew oe ae gene dene C3head £3 ee a Tok 25 aed ene te 4Gy fy eg a "oefi Pans faa 43 fan ™ fee pron madLP tf Se a a ¥ 4 oS vr, i a 'lyco Bd fe Bol % a= ge wt B Sres foste. on, = £3be mm m Co SeeH . 5 to msiS % Je "oe ge "i,ce £3 a feen Co ee £3 waneoryDeeringie :wedPUES38co3oy'AS~¢BSFYas Be,Ag&orSpeydaled 18.12.2023, 22) 022024. 16.03.2024, CLOT 2024 is o7. 2024,e9.07 2024 & O85 08 nea made herein and upon hearing ihe arquments of SrAVASiva Kartikeya, Advocate for the Petitioner and Sn A Radha Krishna,. seyeeald ¥ yey Chae eee~Oounsel for the Ressondents.£ aPagcadcosvodR23.a23WRIT PETITION NO: 32366 OF 2023Between:Mr. Venkata Konda Reddy Band), Sve, Air. Rama Chandra & Reddy, aged 43years, Occ: Business, NUNo 14.44 S51, 25 Line, Ralas Garden, Guntur - SeeO07. Andhra Pradesh.. PatitianerAND1. The Incame Tax Oficar ~ Wer ro 1¢f}, Guntur, © R Suites ngs, KannavanThofa, Guntur ~ 629 00 1, Andhra Pradesh2. The Princioa! Chief Cor mirissioner of income Tax, Andhra Pradesh andTelangana, Hycerabar So, Ream Ne. 922 9% Floar, 'B' Block, iT Towers.12-4, AS Guards, H iyderabad ~ 800 004, Tals Ingana,adtowoSf£f5.ipes)caelhaeot.ae=ft. . Income Tax Department, Nalona! &AgsagsmantGenter, New Delhi Room Na. 404 2 Floor, &-Ramp. JawaharlalNehru Stadium, New Delhi- 170 G09.. RespondentsPetition under Article 298 of fhe Constitution of Incia ed praying thetin the clroumstances © Stated in the affidawt Sieg § therewith, the Hi gh Court maybe pleased to issue a Wit of Mandamus or any other anpranriate Writ, Orderor Direction, decta: pacesa. te order passed by the 1° ' Respondent, WS T4SA(d) of the IncomeTax Act 1981, dated 28.03. 2025, bearing DIN ans NowicNoJTBAIASTIF/1484/2022-23/1081246820(1), for the Assessment Year 2018GSe aayASAEat-angfrexdPHNHea, yISILON oF i-~ie)Ce..sLOF 2023IANOesW fh4ort ¢LEEbyGONxHon&:}nat2Ka24m.O85,seeWRIT PETITION NO: SS388 OF<SshweanoywtYeglmnesBas LsPasoyab. -Petivioneris¥. The incorne Ta Hiner ~ Ward TT) Guntur, ORR aikdings, KannavenxThota, Guntur - $3 a2 O04, Andhra Pra; desh4NN§é. The Principal Chie of Commissioner of income Tax, Andhra fra adesh andlangana, Nyderabad Room No. 922, 9° Plone 2 Slock, LT Towers,TeTO2-3, AC Guards. Hyderabad - 800 oge, Telangana.we.irc,Assesament Unit, income Tax * BSpartment National e-AssessmantGenter, New Deihi, Roam No 4 1. 2 Floer, E-Ramp, Jawaharlal NehruStadium, New Deihi - 10 G03.~.Respondant/sPatifion under Article 226 of the Consitug ion of india is flea Draying thalin the circumstances Stated in the affidavit flea {herewith the High Court maybe pleased may he Pleased to issue @ Wot of Mandamus oar any wherug?appropriate Writ, Order or Dy rection, dectar rg:a. the order passed by the 1% Respondent, u/s T434(g) of the Income TayAct, 1964, dated 6.04 e0c2, bearing DIN and Notice NeITBAVAS TEM 48 aoqp SMOF25B03 1801}, for the Assessment Year75. the notlee issued by the 1° ¢ 381964, dated 05.04 2022, bearing DIN and NoticeNOTBAIAS TS! 4S U2089.93/4 OF2558343/ 1} for the AssassmantYear 2044 4 S:arbitrary, egal bad in Iw, voids nL, Wolaiive af the principles ofnatural justice Spar from being violati of "Artic! HES T4 7901 Nod and aes=of the Constitution of india & Ser 1484 of ihe Income Tax Act, 19681.ang Consequently set aside the Same in he interests of justice,pa ty a *y, te t Heesae a cs ttn, . anes + het we. Cen" i ee iN a anheat sot ws (593 Bg were, ee Pit ood weeShe fs, pees frese ee? wd Cg fesresate aa oe tad ors, tft teve eel ee gene a Good Se eat£45 ie fac "a feed to ng ann ae]=a Pose 3 on a rns[am i apne ia oe 4 Be oewet . aa P."ES ted i Yothe " ke ag on gtnf ty JB wo EM oj ee"om nn as (so a eteGo "mo" we kU ke oea il -- ens est Saw ees= oe ow am, be Oe a! senn an ono) th. on ans; an A "Ege2 Ew F Boum, oy %bes ry Oe oe go fy soonee nab fe, rs ieee 'eas Raed ce,re ' one ea £tS CP 7 okey eng 'nothTE pes po uwf t ke ve,: Gane ina Ch s& w% bw sO" UL . " eann BF et ae peane C4 Sindee re rappeee San, 43 "ciesce om ered i nee, ae a Seve weBebe Sree o bat oe' ty oh. ee 4oe £ 8 wy BOM OLS po . £5name. oe, wen rated. "age kaos vase P Sake anans . Ii ; os (i ae esDad 4 ae CaP vs tn wk aeson beer pee 2 Ca ~% 2 "§ oery Epes wed 2 aS gS poeta. a: nppog ie boodna fone. ww G5 < Seni, neat , re a Lid ie% sepeeg ag yor apes Ba Oh Soe ge embabes Sat nin oS i whee * heed 4 her tA, fy TER ae . a an <a ot geL$ Sat LEE fe hee ae Seah dh ¥ Venertea? ene. Che rity he oe Saeed pret, . rareaps "tS on nae bane one gt 'hoy nd'hee a fs eens tke ORS es- a & B @ 2 FS mE GS mpne > a nn a oes a3We ae 4 TE Bs 3 gs |"1% Le ihe 69 . te Hove % ~AOE. ? eee € labobee ets eg " otee Oo gg £ 8 EF 4B 8 « wo G B®po EE aa £ 4 CB OEdrae oe ae ae apa Ch 'tape. ey herers ay we 4 iE wy OES hed! a aadwEE eS tent ve Poel Pog ee & 2 es i be4. - es bey shee $d Senet id "2% pernee ti] ihe ie . whan rae po fot Fd hint aie ; 4 Ks fn é NE . atc& é 6 = Ew ¢ py Ones cas '94 ey. Ake ro ra aes %, "UU . 4 CE i aere ge ay * - Reed bee:fees cao as oe HY peed 2Go © . © & & ™ Oowe 7 £3 my beSagi Pheod Nar ; ne '-" er ke ek + ag ntay am iS oa" ia ge BeSek es a ok ceo 2 aoy " £25 Sa ose > he oe rd bad .Se 2 8 Ot ome et Sieom aw Of RE age AE woe, am ; ie Son ' s es 143bhi ry 3 i' a ne os 8 "E%,. tas 7 op oh. PeatOo a rn a -- &a ee BG a meme Ge BS Eo26 ae ie é oa Kew Ro %, os Seve wenie a ey ntAnne Ney gens % ee. po--s we tat ny reege , re: aston A 6 & Gm « Bams gees, os & heif Pal a aes "es on " cs", a 9 Se eeme eased 'awe oe sp Ee eaPotitionsrANDBadvel Mandal,2888 OF 20253s°>AQMUYS ir,2caygaipes$aoeuvengue 3etTheNaytigy=WRIT PETITION NOSchween:. ag ' i if a a nn eesoy Sf ae a ay; Ce " a ; re i wee. BE fe S fsoa A CS Fee es 0 Epa oS Ch ges bn Tee re: ;pn Wes ae ot pen < OS ; 'ate cored fot oh rage a ee Same om ff a ar oa. 4D ; eenvon nn re Be Ky , ram ey a: ; ©,oe Bop oO gS 3 63 ace eke ay_ i cr oe ; ool fae fo hapa ee C3 ¢ " ahao we FE bes be mfee mm oS TS cae 8. he te ty 6 ano mt ent2 & BS = B w ® Go o & m eS @ &B Br 3SES SO & Boy > ede wD a of & » &fh. San 8 oe SON ie whe dk Dawe ns ae a Sa we Pee fe ri ea mSaes a ane Mee a , 2 a ares te erg8 ¢ Bs BS 8 & gee FES o & é4 oe a : : a ns om se ae, we3 8 2s ao fe & D 5 low oF gowme Essen hee 3 - tao ee os ert seen iP me> od i ER aeeg OF re 4% @ & Gr CFs ye Bms " wf cs en os aS wee geee RA @ A «= 2 2Ge a on gs eee a FS ' ee pees o eye foros * Same, 7 Oo eaeme oe ds Hts az Hh, i if on n wy i) Paceyvoawe ---- Sae is © nd won He oP ; Bie had Ch bee oO bda pied ood gree Ly "eh ae 3 Be waeee ey ie: 74 oh aeoi ire "en, ohne ne oe ae aye os, ayes ieee ae o2 hobLn ce we mh, . he we Sow heat py,oO re a an BE oy eB Ze ~ o & & GO t% 8 gosfae ee a oa ne a ne. ae HP & i =Be aay ae oa an a 7 a FS a ans mswe. co 2 ani By ved i SG a a neao SE A cm ro ee i, 3 >nore road ; O heed os fon r% 'gon i Se oes ae ay, a} 4 wh pe ahahone on. ee 2 wy fh aes 8 an?& & So & 6 vas a 2 2 aw & ® ~ & eg.Lae ae BO S ca fe a oh as a a aae on ron es aend Co tn t 4 Se a "eer aNa Be ian os ae C3 fe Pao ied ona 4 4 oe af a) aims ain aiebre: ise oe sit a3 beets cS tas "3 np? igs tay, " ee bbe be peseees edt wreBe od aA Ss he te be Oo FG ance aa Ci 2 bedpA oO ra wy a4 on 1 tobe? fee Wisk ptf ae ete Re nao ytie * E> 3 fh ne oe oy A sees iy naa weaye iat A im oN & ir wm "a te noe ee Bchpo oo ss 0d see . "3 {4 te Lia ag eben: apres fee an pa :banned "aH LA Mee ney at wr z oa >" geen: Mont : Bed shed Pe agei a & eG Be tie ot a ig Me BOSoa ~ ae "toes rs ome moo ed "pees ae <p % ge "on cs ow th 636 2 es Intec = a EUS we, a" [7 ~~we D m % .2 ey >. IN ge gee Hy tsfone ca Oo 8 & mo te Be ££ FE ke fs of 8 oe B- heer ome . bene % " 3 feos Seow Le 43a oe Goo SS pod a wt ge "ey y OS Kee yen 16) vpeg, toes jeee fe eens 5 see cry g gue a3 £% bosd A os orBF 4 mN en, oe, ay we gt ne fan in he ay ae m8ma Oe nS) ce OD sn a ba fe i Oa eeiw) re ¢ is¥ te eteet capes iB is] spe ~ Cul a ZB a Tyeek iG er~ hae ioc Be bene [se] " nat Vn i we" Ke wt Ke ea te aa. JS fa oe Ee Ge HB & ib eg % of: gh to og OB ee"ae Tete so 0 et wy ts a " cn a ae oreeS 3 ee ae woe 4 rs, on Cat whi ceed le oh oe. KeriRecon wanes Fag Sh ' ie og ee aS GS Bevo Co rape: hen 3 5 hee& 2 ES <f. om oD e "fi ns, = UZ B & Bm om3 fb = £2 » & a. os 9 OE 3S # 2 ye Boess oy a * 'teat (3 é eer 7 i 7 ; ns "at oe nn te ag a : wy, FRO Se GS Bw * arepe Be ue wae oo a Ge Ce aap i Ress gg wt EE we c>Sen + ve rn Ee wep ths * * othe "3 exe Sv: as oe ii fe bcs /Gg ae Se a @ te 5 ; BS 6 & & os GS 3ge . on aS ee g ee ie ay fn hs a Me Ge 'a ae od me bee oe _ is an Oe iN ge | gr EPns an a io jew fen x e €@€ "2 py 4 & 3A % 5 Sy be : ( i - Beh fos habe &S& & w. 2 fastDn en, fo ges ® 8) eee UG oo, oe oe C3 a an ro aS:oD 2 & SB re rn 4 & i SS mG ek Foe wo Rm Ss howmo & @ oS & & © mT ob wf be eS 2 & se @ 2 BR. x4 see se 'ae! ond Saat "My * vf %, gue ead : " tne? « 'a op 8 Qo ££ & C ee , om e i & gh O. 2 cy Bo wyof" y gF mh. fy we & ae os Ex ae UF BOG = we a #"ff OD ( Oe ss Oi ke eh Se oy & C3 oe Se ke- @ 2 ie be seg go @& 2 a 42 ©oy can B. % YT gag aes i fe gy ES aS eene mo arene Meme ge *e. re wee= 4 & bn cr i ts me % w OStwee'oe shana ees fog5 F pe anes: B pedShe, oy Z bee Desens eescet Taw fe CES ee Gg eh oe peewe ES Bas eA 3 : aa psr th bat : ry im ies ee pos bea tpfs ent of % Fy frre ee Daan ie, om Paes ee on ~4 chet rs ae ' sees ten 'aebee : hoes cee nae _ ischi Bo ee rg. id Bs A £% by i ag Te ge wef a wee + % Lit z. Esa os Som " yo ae , , Fs ie -we, we Ya See hes ra 4 5 & o oeees a4 gee . wiped. cat i het oe 6A s4 2 a u2. mewere. ae sees 77 3 ye ved se "gpl io a a eeyrs, pea tA med f nt "er bens ae! _ a oe ae ass se earr ca 3 gS "Gh " om sa oS bi Soese, © ge Rom & a= th a - @ a 2 "5rs ? ; : ran! m fim peo n. " pe %te Saal an nA UES a oe oe bh ke a &am an an £4 i sf F os a ka 2Bcme ek OU "ff se me oe ts* as; 35 ' hei mn ot, ae esd a wi seen seeees Peos aie dene on, Pes 5G 3 4 7 . G ye "rsEe aie . ae as oan Z aes con ah "O3 ion aes ae Yi Ge W « a Uk fi a"teat bee Ge hag . faa Paul Wk ed Es F msee " 7% there 'here = ag anes % a "yee es : wea6 6G bln "aoa UES z : GE ly . bes wesy um A i GES i Ps weg, oaee OS ne ' 3 Ye won 5 3 : 'adfa ge rc, 7 a on Ee ue tp The, es mo = eeTo Ae re Le cent bane Boba, coal . Ga yor as eee none,wt fa) Soot Sc ee my ive oA ote ks sowsie fnwe os ies ; ee cated G Sooo Pane a oSi ty cao) + OS ns) i ge a fe S aee2 i mn ct ed on sf} "EY ses "ES "Aone ;Us ste bee fee aha ss 1G mM OF OF a aWye We fey ie fos @ Ew B &%"Ee oy. ORE ety Ty tt ve a aes ors Bar,th, ne wed . s a a es ee ae ia ey fo iyaa Fact a" ttee, vs ae aad nee, se weeta t& Be Oe fee if 'ny > rn aa ORY uesoe wo os : cad ot ot ee Og ay ad fe heegs 0 fe oO, A eet con fn gDee a speed Mae ES MS gy ee ney geeye o& Gs we OB "= OG 2 8 gg ane oae ety 6 OG we 5 Ge OR a ar esoN fee ot ~ & an an on aed_ irs neat % on : on 2 ar} 5 ae a dae "ep rn tttwen Ey a : tone ad ey MR ee Rk py @nr a ne es) wee She te ran 5 fh. For eos aanee: cheers * pas i f oH, nerey % there,renee Ch as im, WE ered ae oy aA pee Ps x". pee weerty Mee po 3 a: ee pe an an :pty Gad aan a as oes tp pee a an foe fore . ; 5C4 $65 an are te Kod de So og Bebe a _eo ih OO ey ge hs oa =o a OBO nn ne anne she: boatnen agi eee re $ oy enna ce ae 5 Aone fons. 2 "4 % -nth KE i oN tA ee - my Gf me oe, 58up aN me i. bs a & cn es oS rf osio 2 hee P ws ore tates. - 4 vebnee . ig 7 LP ne "3 7 faeesSl 5 a 8 a te oe TE fo * aS"0g "i me GB =e 4 C3 J aaat chem (aE of Ga fe & witspo & ° hee it rag ' % a a 'eee peed oveal oe " ae eon bora Ka & yee ae ES . Hy raeva & 2 eo & Ce 4 Be apart we os te 8 feaod Rp ot ee ann: F eo © af Be Pgthn -- ; 0" ye 8S *f Be Bt GF ry oy "E,way C52 Meee iM an anos Ba ood ie Suk an a) £4 as Ok ms: cond oe heaeea me OE tee ee ry i a nS: eo on 3a 6 8 op G hece : ; bsg £m ; ae st "$sene et < Secs 4 ia ia g tA bee. ise bn ¢ ew wee asne Rabe, - % tad ot oh £33 poe + or, pceoy bone ' CR a ae igs i: iy x. ay ria' L% oG faves B ie sedcy Loe oe fs A, faows Ge eM Lb 4 es ie ae,eeees 'ea =e enn ts ras oe po fon xe Saas ae o Gd 3 Ps the wdCh tt pos pe ene 4 : be Ce, fe og ape aa ie nr: nk ar a foe ~ "ss on Un oe, 8 aa oy By ed ee me oti we eh beat &i 3 ne i dae £3 SP reat a ad * ae 43 "haas aa us fe "3 Paes, is Gove 1 or pane (e a ts on ee 'wet ¥4 , ae py Lb x Moeae & 7 & & & rs ote me te = ge ~ Beed 9 aoe "bers pe. "ep i ' speek taf " Atents " 4 vdeo. :Cw SM E 2 fone tM xe By, B fo Bs Beas a a OG seo om" wt & we EP GG Ch.een m & + me of fe fox nn ren i a ane poe a Oeft oot sane seen, oo aa Moos wm vent on " boone agen ,a ee De wg & thd gE Bsfee ee we Oo we Lu, & 2 ow oe . oFi hn me Oe aw fom 2 2 me cewt boee 4 ; gt, Ra - Stihl, sa OGi" ry ' si ree ah NEvee ES i ry wee, oS teaf oe SS me ap re 83 ee , 3-- noe ae aes zye Se Ge be a ee ,poe ch om ssbe pleased {9 issue a Writ of Mandamus or any other appropriate Wit, Orderor Direction, declaring,a. the order passed by the 1° Re Nespondent, u/s 148Afc) of the IncameTex Act, 1981. dated ca. 04.2022, he aning DIN and Notice No.MPEAIAS TIF MA8Al2022.23/4 04286 S05fthe Ist Respondent, ws 148 of the incame Tay(1) for the Assessment Year 25 Ta ~£iG and b. the noties issued byweAct, 1861, dated o8 o4.9000. bearing DIN and Notice No.ITBAVAST/SM48 1/2029-234 04266 847201), for the Assessment Year 2048 -arbirary, egal, Sad in law. void-ab ini io, violative of the principles ofnatural justice apart from being violative of Arictas 14. 49) Tyg) and 285 of theConstitution of india and sec. 148A of fhe teome Tax not ISSd, andconsequently set aside the sare in the ingenssis of justice.IA NO: 1 OF 2023Petition under Section 154 opr is fled praying that in ihecrcumstances stated in the affidavit Hed in Support of the writ petition, theHigh Court may be pleased to « Stay all further proceedings, iackuding anyPecovery, Dursuant to the notice issued wT 148 OF the Ine ome Tax Act, 199%,Gated 08.04.2022. bearing CIN and Notice No fTRAASTIS/148_ 1/2022.EN 10426684721}, for the Assessment Year 2018 -19, pending disposal ofW.P No. G2488 of 2028. on the Sle of ¢ the Nigh Court.The petition coming on for hearing, upen perusing the Petition and theafidavil Hed in support thereof and the Order of the High Court, . dated19422023, 23.02 2084. as os. ed, 12.07 2024, 29.07 2084 & 05.08. 902made herein and upon hearing the arguments oF Sr AV AS "athensAdvocate for the Petitioner and of SLA. Radhe Krishna, Standing ¢ Gounsel forRespondent Nas 7 to 3.erdeGey 3 haw.2 9Py, % sen,7, fe poe af viet tg ."ef 3 oh " a i Bw me- ge Rd Ba) Bn gc © £ wg ay «OB4 van Ps * + Hpned "y ee2B ae Ee £5, ty aa ce a be EePo, ed penne ere vg P * roostoe By ae an ed ne Hy Ge ne aen mS foo eee Oo my. ie ' tee "" ' Bo thane ae eth erePow , ey o Se fe Se a a a)Tae ae « on Babe a ~f te he ae Sm eeae we iy So 8 & & & sened yen we her oy aoe. stro cand bonyeae hove: [a re & dee peers 3 i a ronof a a ioe EE we we A yex i a «6 ia "en, By Toya Sg EP ge ae ke fsr a Co AO» ee a ne OS Eh 4pty, r aed PPPOE a nsSF gent a Gn ae 6 @ fo ag Oy3 ne <meee om mo & & G EB B fg Jhow a nS ae a a aere et yee yt ee Sn afo OY ~ 2 ge & eo" mw SM Om Ee ee~ ELG Go Eo he oo en es sf & . % & &B eG' me nO i i SE ee Be os£3 $ en Fs we . ay Ps oe feoe [om ies pes neBB ' a an anno & wg rk ee 5 boas& a a nec a ier By Be a ae eeeoe we ee = B Oo ew MN eS esshee, + 15 6 wee caer E reve & agen. can am LPsMe Oe a 2 we oh ew AO Si RO"Oo ee & © oe re nnghey US ry Oe frawe. isi a a one CO php £Soot Sher. banned ree " oe sgeey ¢ net e, paee oomin eo iy Ke Leeds wt "haat: oath canny yo ao " ae bed ae 7A Apes a "ped tf jee " neeye "0 wie. gee ons. aes tere. Risch i Jae, aS ene hits tereeben a3 Cr UG or anes ne ee pan am ee Be owe i a3Coe me & & ee Be de' a ES et ae ay wt oe pat tee RS es aeom, athe, yee 3 bev denn 4, heee we bee. e% whit ' pedSt aE OQ (5 wo poe iy at . we OE% a oe hae oo vers, Bere om Soak $e a petie, pene Pf eyae ; we cm sateos ee. Ch anne rape hae eat "apene eh tebe eiHk G et, te ae o ho ogi es ie fab oe are ry% - Ke ie ha we € vey geet theik. veoed poe one foe Ped bee wo ae bee ot me oeA 5 ' . ee a Hy "toa ry stinte.ey C3 %. ths Bann tad an wa a awe " in ¢ "3 ie rate) heed:one G3 in Fas oe. oD ies fon ts ad fe eS ote: a Go tet my wit eat po ee OR te Posed Ceot # ah i "ens Feed 'nae, . te OS ey go dk me head"ee a ces xe ea fh 8) bees oo eet fe gay hen a Snarte ace) erty we ah: co As Pty ween cred ee = greefie, ed eo Bk Be oy a ne an > nn neeSoe we ps a mn ee oa y 7 Cc GG & & oO, re se ce ergs ree RE e ' yer toa"5 m © GS G & &8 & eo» & Oo we BOE* y ay. pr foee Se ce 0% * a eee tae gene tp a ofial <44 ae, a, hens ase tow. Lad op sens 'aon enon one £% yor£73 mG AB rn ne © a nS wpe Re ee, ee oeZ Bene ME ad 5 on g hy ce Std nerd ae os , ron: re Sak a" at ey ene oe a i oieet ond pn ee Segwe ae 8 fou gah ang oe Ens og EEa b ie ee eed or ed " Ce ge es hot orret me. % "e a, 'eae ' '. ae 2, fewze @ @ OO @ & BI rs rr-: go ere 4 oe a5 Ge ty oe Cg ay vi fooo 2g Be &wU & Ye Bes. Bo F E &on: By on "eg es 5 Oe .mo oe S. wm G Be mw te © £ @ ES 2 we Lfoon ee o eo Ss 6G i S&B me pou weme po 8 on an an ° - : FSa ge Gg e a a <a a ce 8 ee gh &"he ee Oo vAtee 4 ate sana is ee prt "- tee soot reeth. we GS aang Li 4 4 aK Sl been i ike Ske "ge cdl eae, ay pal. pene o4, be and teed £3£¢ sah Onfenis ne 7 'as ae seed Saat! gon gn yerfone B a SS % Gwe @ § EBae Saf BP ee oe nnage ae we co A oy Moor %ee ey,gos 4. ee"GB @Bs ane! wee iA £fe be EK d ' £36 @ # 2 " wh of oO aanacs . 3 5 os. ay ord pa weEt ae o " See oP 2 6 &ree el eae eed: ty 5 Ch. ; sore ia pe oh iheee o> ms, aaa 4 4a a a nea re Or MS SSMee SoeRS.gad ofa8&eadVadpebearing ITRAVAST/SNS6/209 3. 244 QSSTYSPINT) dated 25.05 20032 passedby the 4° Respondent, withou | imposition of any conditions.[A NO: 1 OF 2025oeMsatPetition under Section 151 CEO is Ned praying that in thercumstances stated in the affidavl Sled in s Suppart of the writ petition, theHigh Court may be pleased to clrec i the 4 Respondent not fo take anyne {oN ENSCOGICIVE Steps pursuant to Assessrnent O) der bearing ITBA/ASTISN 47008.ed TOSSTPS6 11) dated 25.05.2023 ans GOMSequent Cemand notice bearingIYBATAST/SM S€/2023-28 MOS317 e716 (1) dated 28.05. 2084 passed by theqh Respondent, pending disposal of the Writ Petition No. ao 740 of 2023, anthe He of the High Court,The petition coming on for hear Ing. upon perusing the Petition and theaffidavit Aled in support thereof and the earlier Order of the High CourtGLe0T22083, OL OF 2084. 12.07 2024. 29.07.2024 & O8.68.9004 madeherein and upon hearing the arquments of Ms.Jyothi Ratna Arumetyappearing for SriChalia Gunarars jan Advocate for the Petitioner. Sia. RadhatSNyArishna (Central Government Caunsel) for Saspondents.WRIT PETITION NOQ: S8047 OF 2093Between:Mr Rama Krishna Yalamanchif. Sio Myr Ranga Rao Yalamanchili, aged 83@ars, Occ Business, 4. No.6-65, Post Office » Road, Godavarru. Kank! incu,viavauett ~Se715), Andhra PradeshPetiionansANDThe Incorne Tax Officer, . Ward 2{3}, Vilavawade, © R Bades Ng, etUM fs eaeaFloor Annex, 4G Road, Viisyawada - Soo O02, Andhra Pradeshsytment, NatiPe sey wsWVSDSPNYxayacdne TSNBree:rgx%aseesmant Unit]janganaeJO-2-3, AC Guards, NyderabaASx?+"xSetsF ed "yen Seve"ny em rg So tee .' ec 8 he Jo oe ay& ree a an ee fo gee Gy¥ . ' pane Bore. od pot rer "ines bg fee oa, pnt Co he we " * het Gan can Lewreen cs re ae ™ tip a weet tipo?ar an fosed ~% ee 4 oy Sterne geeBag ties exer ved. tod, ere is teed rr a £ anweaned: > oa i ' er we As, Sheed Lo wenaie £4 we ie fe Be me PES 7a ey GB & BOia oh. hen or i "bab Sat oi ai pees we iBcan ih aes wo pn op ah a me geeSS mn an an ~ oO Fe oS tehey A 5 oa, 13 ae i wk Oe eA age %26: 7 oe i - ~ ue tgad me a se ya 53 uw PA Sr "eo osas £e as 5 a~y an wee sheep WA a. g és hee re é 4 iy"" us 2 or "es am wy gn ¢ Ay ben£5. wan BS a on; anes eee Fa tae gedFa te Fae 7 a fm te 4 er,i oe rs wpe e USoe hens a eee ° ot -- é% 4 when th. cee ae axe ee nape mye,te on aoe as a" we BE CE aoa ea Sat Teudp oy ee ad KE Bee i Aas: ge reee wee te Ops ee Fe; ; ? : i pion a3 r,Lhd 'oD an yw Ch &ae few er 3 bere Lt coebon oo te "eo a ak Mhene € Me hh2 a ane a . 2 tgoc wee see, Bion fre aa ete ae pee, faacon Annet . ay anes es 6 gone pa gpeee sana fe:in noe "ey Le z ore bee feces " ay, mG & a Te ee ue tefe pen, waste b cn pa Od oo a F es on Sn¥ ap h Fan Seow fey fo oa ge ' aoa : tymw me Bae % Se 72 crpe oo ' a 4 hoee on rie ee oe a mo on ves ~~gees os Sf ae fi gon oo oH. a oe cr a% ont" ts om = G "f es pad ge & vare nA wed BA tilly getty as ~ LS bond % "ywp at fe ie ry ny Ob pry wn i Db. tae% yee. gtk pa ee i ee! on aoe ee #% Osene fo hen fgg ~ ASE gry So back rteoo coc a Gy, BS. a gS we fe ueZ % pcs nd re aes Beat 7a oy bad ee pe ae _ns % @ aa ies a cod we ee hod a ew EEEco obe in mB oh 6s a o cy @ a oefe ae fi Re 'eee 2 £0 can re ano wongo Ai pe we ON fe Met a a= % ae Ce i . i idence js a pdaon a ns Boe sy a ee po<a oe Pee oc od one wi] ts. ONE si a f ben yenwe Be eet ° oo Beh fe, nadGS 7 hp eee "lyn, "gery cat ' vere a 2% it estong Ia en ms i wey. tye, OS overs Mega "oes aegee . saon oi aa % a Sena int Feng we4 aes ne imsehees 4 aca aes - eet @ ad a3 of ie wt CS Cs * ied +o, lone, apne 25 ee 5 ee a ee bon 4 eeBo we rae: noe TG <t we , Pe i 7 Gmoe € res , a4 bs % ved Pc wt per we ana n 4 af oreseon Son ' wm oh rs rs Us ge Re ee ra iBe " es # + a pa 4 ea at "fp aeek 4 oo Bisess Faeae ei Ge i ea) + meen s, person e paca oe ee) 5me ae ? z we we J Sn 2 :od fap PON nee eee f " (eon 0% ahy tS Oo & 2 A i) oe a ar ~ 2~e eS cas nS a ey tee fechas Fad epee fg hers EO 2 waefon ee nn tie am Be ogee ie eg id ae8 oes rf nh: 7 can Sc Ae a mo OG ee zen aaa ies) er a OP gy te is AR i Fees iy Sr ae oo bacee we eee = £5 tk C seve fo wees ¢ £4 4 ? esBs G Ew o at an a a ofe Be Boy te "sf . "a ' Fw oea OS ee "oe oe 7 ep EES up wes She ne gee 4Ge a be US wi Os i af iy (2) oe @ unCy oy jh bse Saas sy, a) fe "eet sl aa) eee fie Oty hee Cyhed : a ce ees fe ae SE feo a . ty Me fee pee5 At eed eke, ma, "nd tts <a peer "sy Foe. oa oe whee? 4» 2 5 a@o Gf &e £ "nie heaby cy 1% en an2 3eg teewesbe pk2BentigSuow.:PREOOVEry, OLNfafedSsO8S OF 2033.*WRIT PETITION NOBetween:see3cPatitionar!sAND2, Andhra PradeshMHousewlte earning aaricuiturPradesh anefe=."eriOo oda.3Hyderabad -iyderabad Room No.x%reSaree&xeGAS;nwin 3eetSeeHor:aent Unit,SSPye'aAsseca>ape 7oe yaw%NWFRespondaentis&-Ramp,stOF,z>y$ onsUSSSyDelhi Roam Ne. 4\ue.fadium, AuNarthyai~ Nytee3. '% : Ode5 oaricheAyrar &Stx2:#the+onyarg.%)as543weSe SYPeaeO83~baad¥7 OFey>dated CFIA NOLaeweshearing the arqumients of Sr_ AVA Siva Nartkeya Advocate far the Petitionerand of Sr.A.Radha Krishna, Standing Coun col for tespo orden! Nos. 7 ie 3,WRIT PETITION NO: 33249 OF 2033Between:Ms. Keshamreddy Sireesha, Wo Mr. Reshamreddy Chandrahas Reddy, agedy, 3° line, Sramhanapalli2S years, Occ Business, H. No. 4-7-2106, SBE CalenRoad, Pullvendula, Kadapa - 816 390, Andhra Pradesh.PetitionersAND1, The income Tax Officer Ward 1, Kadapa, Income Tax Office Cudappah,Cuddapah, Andhra PradeshPad¥en,=o THThe Principal Commissioner of incorne 7 Xs, Tirumall Incorne TaxOffice, K.T. Noad, Tirupati - 5177 801, Andhra Pradesh.3. Assessment! Unit, income Tax Department, National e-AssessmentCenter, New Delhi, Roorn No 403, 2°" Flos yw, E-Ramp, Jaweharial Nehru"Stadium, New Oedhi- 110 O03.Respondant/sPelion under Article 226 of the Constiidinn of India is fled praying thasin the circumstances stated in the affidavit filed the rawith, ihe High Court maybe pleased fo Issue a Writ of Mandamus or any other appropriate Writ, Orderor Direction, declaringa. the order passed by the 1" Respondent, uls - i48A(d} of fhe IncomeTax Act 1964, dated 29.03.2023, Searing DIN and Notes No.PTRAVIAS TIES SAs2 029-281 08 1629 SS75C1}, for the Assessment Year 2018 -et len an at dase Saxe, SE nee x ' & Eyes mre "Payb. the notice issued by the 1' Respondent, ufs 148 of the income PaxAci, 1854, dated 29.03. 9ne¢. bearing DIN and Noafice No.NBAVASTISM48 1/8022-25/105 162285411), for the Assessment Year 2016 -20ST.aoof ArticpadweSseguf[A NO: 1 OF 2023ARNwoMatitioraincame Tas Act,ree.Relwean:etty, fo~veRatigiah MechahatMir Venkatwa PracashherehinSel~Beorce520 007, AnFetitionerafete.peraAND1. Assessment Unit, Income Tax Department, National eAssesementCenter, New Delhi, Roam No. 404, 2°" Flear, £- Ramp, JawaharialNehru Stadium, New Osthi - 170 003.=. The Assistant Commissioner of Incare Tax - Circle 2(1}, Vilayawada oR Bullding, 1° Floor Annex, MG Road, Vilayawada - 590 602, And dhraPradesh.The Frincioal Commissioner of income Tax, Viuayawada, 2. No. 40-8-tse19, SAAR. Plaga, Siddhartha Public Schoo! Road, Moghalraipuram,Vilayawacda - 520 O10, Andhra Pradesh.4. The Central Board of Direct Taxes, Represented by its Chairman,Depariment of Revenue, Minisiry of Finance, Govarmment of india,Secretarial Buildings, New Gelhi- 110 G04,RespondentsPetition under Article 226 of the Constitution of incia is fled praying thatin the circumstances stated in the afficavil filed therewith, the Hi igh Gourt mayx ¢o issue a Writ of Mandarrius or any other aopropriate Writ, Orderor Direction, decia rng order passed by the 1 Respondent, us 147 nw See,No ITBAVAST/S/147/2025- 24/1 08294581711), for the Assessment Year 2018'7 a8 arbitrary, Siegal, bad In law, vold-ab-iriiio, violative of the orincipies ofnatural justice, apart from being viciative of Articles 14, 19¢4 ig) and @85 of theConstitution of india and Sec 148A of the Income Tax Act 188%, and icconsequently set aside the sare in the interests of justice.IA NO: 1 OF 2623Petition under£&£>as)Tat OPC is filed prayincircumstances stated in the affidavit filed in suppor of the weit petition, theHigh Court may be pleased io stay all further proceedings, inchucling any; < Kot ¥.xenoe&Necaea© the ordafiBmade her.SOeeeh,& OS 08.gaptat:NS;he Petitionsanete for t*PAE+ okiva RarikeyaASarFéSrLAyarguments ofStandPi,WRIT PETITION NO: 33232 OF 2023Sahweenex:iTek:ir Venkatat Rasdoc. Business, HNPotitionarnsANDding, (8 FYSt PPGg OoegeaaRh:xSCRome Tax, Vieyawada, DO No, 4.8.ay,rajpursghalyMiscre Sy ATERViayawada -%&RespondenPetition under Article D&S of 'the Constitution of india is Hed praying thatin the clrcumstances stated in the affidavit fied therewith, the Nigh Court maybe pleased fo issue a Writ of Mandamus or any other aporopriate Wr, Orderar Direction, oselaring order passed 'hy the 78 Respondent moufs 141448 of the Incame Tax A cH, TSSSATf,BAVAST ISN 47/9082. vod be en }, for the Assessment Year 2018the Constitution of { ca & See 188A of the Income fax Act 1964. and toGonsequenty set aside the same in the |IA NO: 1 OF 2002Pattion under Section 154 PC is fied oraying that incircumstances stated in the afidavit fled in support of the wrt petivion, theHigh Court may be pisased fo stay all further proceedings, including anyrecovery, pursuant to the order paased by the 1" Respondent. u/s 143 rwSec. 1448 of the Income Tax Act, 1964, dated #4,03.2025, bearing DIN andNokce Now ITBAVAST/S 1472002. 2 TOSIS88783(13, far the AssessmentYear 2018 -19. Pending disposal of WP 33299 o¢ 2020, an the file of the HighCourt,MNT datedf 2affidavit Med in support thereof and the sarher Order of the High ¢Sf i2 2023, 12.07 2024 & 29.07. ZOeémade herein anc pan Aeaying thearguments of SAV A Siva Kattikeya Advocete. for the Petifioner and ofoflA Radha Krishna, Standi ng Gaunsel for respondent Nas. 1 io 3WRIT PETITION NO: 33847 oF 2023Between:Nalaray an Gbulapuram, oid. fate Exshumaiai Mudatiar, Aged about 88 # years,Rio.122. Pudikupoarn Pudi mRuppam Vi. Karur Post, Tada Mand al, Nellore 53407), Andhra Pradesh,FatitionerANDfonSON-Fhe thegenRespondentsOF wrigst xsby f eeHOS Wich reBemy gyBat NorFie reae&£HySeven :ectwacaykeSfLs,¢*dby kaadAVPa cyeder,fon dsS"ar2 OF 2023ueeaaIANOtataePTBAIASTISi 447 /2093.94/4 0552490081) snd PAN ABIPOSSS8K for theTS CAY"), pending dispasal of WP 35847 of 2023. onThe petition coming on fur h searing, upon perusing the Pelitian and theafidavil fled in support thereof and the orders of ihe High Court dated$2028, 30.04.2024, O2 OF 2084, 12.07. 2004 so oF bot4 805.08 2024 made herein and upon hearing the argumerits of Ms. Deepa YennaooFedmoz ox:xNyfhe Pettioner and Ms. iswarya, learned Juniar St anding Counsel,p>.representing Sd Vihay K. Punna. icarnec Senior Star aging Counsel for IncoTax Department for the Be espondants.WRIT PETITION NO: 660 OF 2024Between:--"rakasa Reddy, aged about 54 1.164,roeohfengarel4arn5baa)aaoa5)reyoh.roeneeaeom,te"3otwooipeeeaabead"esoKaza, MangalagirPetitionerAND-J. The Union of india Represented by ifs Secrelary (Revenue), Ministry of.Sinance, Deparimant of Revenue North Block, New Delhi. 7190044é. The Principal Commissioner of income Tax, Guntur Guntur Distictrd-dtT), Guntur, Guntur [MetrietRespondents¥f india is fled praying thatRSiedC4a]heyoe%em<yadioeoadaaaData 9send8)whyPetition under Articiein the circumstances stated in the affidavit Hed therewith, the High Court maymature oof Writ of Mandamus deca ring ITBAIASTIF MN 48A(SCNYV202 4.ae > NERA eheste wt 8 LER HRP a " . ©MOdTOSS84SC1} dated' 19.03.2087 under Section 7484 im) of the incomeTax Act, 1967 and passing the consequent order der Section 148Afd) of the4 cpanelse Ge WW Gh we a ee A ,a oo Ce ora ES b io : ee, wt £4 we 4 gm +ts cz G be FB Bee Te Be De "iace 'GS es Ss a ee eh a iy She ben m. g fs a se ne 6 a teres. of ee * F fae a,C3 ah = tis a i ' oe oat KD its whe on Lo Bok tetwe ee ees . Oo tr 6, & & & Fa 4A 6: 2 TB oa Coe og og & be oe Rb EE gea Meee 'on nd eer "se here "s aay ee,* eo oS fe pod ie G3 re5) aE eek Che oes ae Path 2: Cy'ag Bi pe es ng fe a , ol GR oe aooe a oe £Y 9y5 rr 7 uh Be Me ogg Sheet Lov: ; WhAy ' Ry ube ope i ee on BEoe » 3 , hese & om pms, a "ty Bf) es vases nosmy te Ce o> a a = SO © 7 mefap? Saet a "ty rey na a tte ts eenee f as , Aoedt vent ong tt & Eicon 5 £ oa.- 2 £ 8 BO we OND gy te OL GS OE 7Oo Rm sy t& Bg an nt a or: 2a?) ue tea, 6 C$, & ek a = ee oe ee =ae * oa an a a b. fhe a pees. cco"woo BM ge be gs 8 & & A & aray Pad ae « ts LEE as eer ate, - ' eas ¢sed "a nino , AS, 7% sone cL, Po ha oy UB. E Seere : eo "ee. yn, Fo fants EE Seen bated aeeet ry % one Eee seg aape Ly Ge Tate AY 7 an ne we ES wy,on on * bee * iF} z ay . a on 6 EDoe OF aE omy Mtoe ~ & A RB & te hee Be'eee " rp pene elton. tn yee. "5ee. arpa neeee w 4 Bh 4 ee ee oe ae Ceews *% ns a ne nam oo a)a Ba mm tee Bre Btoa a nnee, Fee awe. Bane sete: ed ayes, cam f toeda are? poe Ss rn. © aan Os i ge as Tce4 4. Fa sues, rs, oe " 8S,ee ea a ae het cs bod on baie we rot ooee bheek we imp, * Se noes fee! euoeen t bbe 0%aeons) poe AAS gett a fees Oe hoges Ok a . 8 i> ped <aTS gece % er vpen, oF ft ee ar von wy agen yee oomNeen, vaca liana . Sel ree atent a fe pe ome, ten i tea eed BS Be nt a oH Oa Me3 iA Bs wee ned ed Cah ge sopneMe Mees Hed oo pe aS gen % cles: an osft nae bes: tree. * fn 6h oa t "pee om ; doe& Gy AES moe ao ee CF ae ng i Fy oyee P% aed 5 een wer, . wi "aeat22 Ss ge @ & a ar = GS &ap aoe AED te rae ne weer oh * cae Pa 'ent £4a ee? vagy, gree Noa pi Coe? ES %s v% oftCo tee A ie 5 a 4 het veeFy au 5 3s ' er Fs : ths enee hod cere Rese in cages me oe ce tig? ;Gnd ht Cs a ot wren bh oe Ue 2, es % pity Falee ' hetRS Co me ry eter viene 5 Sonat ae ase nt . opee were reePs "7 heat sans Ms (a ce EM ee eAa be an: hee f font ee pe? nes ot ann ae pect 3 . £3 Neen! i ed ree ehag ai ; ih oe we ayn in aN 3 beat a a ae] £3s hia! ¥ & sy % 1 x. reea nf 5 an ae a me Ge ; i eD ;bon , £3 Z eee : fee pete, th an wh ansaat bas & ay me "ee Eh qe. te "40% nin e "A Bey ee oe 7kce er A aed pees Poe Se alae we hens aeoe roy ag 3 'eon qe bak : ne Fees saeSee ue 'ene £3 Paty ag a ae 4 me "Ee _ were ae Jes Ga aefem ES rn an ; © a Pp me oa < as oe a oems a ep & ww eS ee ro; ie &ES £ a ve 'i Sk PB, ; ' 4ef & 63 Be a et 4 & 5 sawReh, 1 we OG : io "Fe a ae 3 wi abees Peisoa an "es aes Re ag ey Picoc Owe " % 'whee. " we we eeta "e ca 7 ry ie : Son « 7 ae ee the as ifs : :eu 2 ey "cups yer of on "4 ep, eset pen: pig rape, het 'e Segeee tea i ectCe 2 3 ao, ft oe oF tf ony yy NeinMe te my OMA Oe a anea ney ames m8 ay : pan ae ee nS ne mesoEe mee Ah A . "ee *, a Pa fe ewe, o venkat re tgBene gaa ony ; vt, 3 - . we a 'Bs! ef OO B a as fre tee GE " caego mena we oa 4 mp Og, od a40K ae ae aa "ye ee poe oo eee UF apean i iad re ey icre at hens hae a me show tees tems iy yer 3 eg Me ¥% eg ont Lae; 423ee eek * £4 trot f 'Hy 4 hen, oe . oy, od ie § Iaal "gy ik. teed 3 ihe ce ? a ; fy saan irs vhees ig gr bondene} ar or SE EE a nr S we ae co rr ee eee oea a ee Ca ee voi fo gS te BE oe '3 gsam YS @ TF capes ' i a SO % ei be & oa oodeo 8 o 2 a a ogy vag @ oo 4 te * ce By a a 3 ifant tad ange (a Es wae Ess boars a tos Pa inen . se 3a a he oben an) Ae tobe us eo ind Aes : oy aor~ te Boe ge Be cy foe na ti im neee xh Bos pa a : os . mA oe oe rng an basa aed og he, Root ras pad po wt bow 'haa Pana 'a Cs 4 peae hel Phen oS tth nr ees ee: wh noe thes, ee "Ks thoes Se '" ty KeredAe. grrr ae , aS] 4 fone hy, opm Ee ye ont cars vad aed omy sapnne ene: wehoon eee op 3 boven we "4 foe fet Soa oh 1G bet ad at * oa va rayee. 4, ¢ freee, . " ae eee iota $ #hy 2 . see. é %yenon Te tek Ue ee a ae ne a fon fy 5 a 8 "f pon ; baaltod Send ONE 5 as PySemand noice vide {[TBAJASTYSSSBOO83. o4N HOITFSS2601) dated2e.03.2024 is Funder Section 156 of Income Tax Act and Penalt tybearing ITRAVPNUISIOPIE/2089- 24/4063772 2649(9) dated 22.00.2084 issuedunder Section 274 read with Section S71F of the ITA, Pending disposal ofW.P.No.660 of 2024, on the fils of the High Court.peThe ae coming on for hearing, upon perusing the Petition and theaffidavit fled in support thereef and the earier order of the Hi gh GourtGaledUe OL2084 14.02 2084 OF fa 208d asoy 2084, TS08 2084,TOF 2024, 29.07.2624 & 08.08 2024 made herein anc x par Rearing thearguments of Ms JYOTHI RATNA ANUMOLU Advocate for the Petitioner, SriULM. V. Prasad (Central Gavernment Coun sel} for Respondent Noo? andsr. Vihay K Punna, Senior Standing Counsel for Respondent Nos.2 to &WR PETITION NO: 4285 OF 2024Between:Venkat Srinivas HN ajo Mr Lavu Bapineedu, aged 66 yearsBy4Oco: Business, H.No.20-23-1, Tadepailivari Street, yaraopet, Viayawade -520 002, Andhra PradeshPetitioner1. The income Tax Officer, Ward 2¢¢), Vilayawada, Central RevenueBuildings, 1 Floor Annes, MG Road Vijayawada - S820 002, AndhraPradesh,The Principal Chief Camrnissioner of eome Tax, Andhra Pradesh aneNeTelangana, Hyderabad Roam Ne $22, Fioor, B Block, UT Towers,10-2-3, AC Guards, Hyderabad - S00 004, T langanaAssessment Unit, income Tay Gepariment, National a-AssessmantfaeCanter, New Dethi, Room Na 401, 2 Ficor, &-Rarnp, Jawaharlal NehruStadium, New Delhi - 170 008. Respondents, % . oe : ee ts Ry be tes ne ks "t3a, Lee x > ag Z ¥ te Be Ce 'ed "ad e 5 a 45) m a "9 Oe ue thee, bees ens hie, vs Go aS 4 Grok eeor on ae fev ny, 3 beeen yy We TS. td £z vada , 4wee pan 'eat ee Po 2 aa Gt a Speen net ce, ok" open, 5a th te i es oe "a oo a rsyes, £S "3 bat ths we 3 is ve ER ea . ad wae "e fC3) aot - fea "apie A on wen SE * jim a ge 6 took psSwe % n Petes ca) oy ioe 44 eres we re « a) Sere HS ia : Co aa] pe+ se ane! hee £4 ai eee is ES oe Lot 4 pre, ~ note, awe s . ae83 if en pee oan : LA hon wee paeets * apeee = as) wong 4 wee is PoNd eee boon. _o betes aa he Saw ian tocar ' " ae oe 7cn wt eG fe Ege a a a oo eoane se ts ad whe tl te ie ab Nd's 4 sd i ee Seed eee owen s crn nei ieee 1%DO OP me oo pe oD "se Bm ta rp OES n> a mee a weGy ae oe " odie. 'ame ~ poe ae - a x iy 5 der one.om rn ee des a oe ko Bg ee Bg aie te goed Pea ogee ' ; me : 4weg i 'oe Gg Mon tet ted Bs ig, aa BeUe ty we rn id a a ge ok we * ebece acneas od es fen me oe a a a ee "wee ar ££ ea oe sah [ste "eee" ine 4 Kew co ae ee Fri oF itsaos : te " a ie aa itt a5 oe o% hast fae) tistees ie "E op ia "f & Soe abd bas Yipee uw ad Fs ih eo aarr, nS fade, eA ft Fs ona - to - th r tLe feve heeymn: yer ee a head ia ye Se owe vey : befor fe ees te owog! pm , pe 8 ge GR a a Cs; ee ae aa aon wa fb tea wie ag ee 3 a oa ig a tipsS, A es ht "hn rene te £4 i we oS We Be Pe ee oe a3 beeae "a ZA "EO i a a oe tee Rog a "A ge fe wa, he oe One iy, ie mm ge dS aanee "ded. me enh trad 4 a z wee Via . " ; " ia * tee Sanefe eG "gy "i $s a 0 dm fe 1 nr »Ee esa] 3 Seine es Fae bens oS wt of renete wy ay wee rh aoe ra re "oNPa oom 6B & "ye a © ee 7 a co at myBrier) nett o bi} whe if OES boys "he poet tf ae 4% Ch CS Yanos re i, rn) re a one rn an er! ey wo ie on & &ao Gk & 8 fe er a any Lye ae a ye aoBes " ts ' fase . ans sn ; i a ae wren gms ooGQ Re ne oO 6. oo ee e a ee a3 oh. a ty Te OR ee PS oa nr a 7; rn thyon ace z omen % 7, the 3 ba ge wate aa 4 Lo i SsSanne as Sle Ls ro j a on on rn ar peee s * % " tapee, ae aad bene 0 ERE 4 ° gewe: Se bee.P% He Be an ae ' 3 of Ub ood 7 benene: eee rs ae te a GC - & @ eT mpm & Am # Ge£5 eakoe te ites me m4 b Sa ty pa bass we pocdl Snot Fe. v4 u aeae ge fost 'ee pe ee oo save % em So Sub oh passed Ps "4 "Ee ED a :ge eel iss] oes gee ees we row} ona esi iosad aes gece 7 ae BG ry tes "C4 pr beehon eh ween ELD ae a a ¥ $ the aeet ES ' es, we psy | nt ay 8 Ge "eee sie S sie. " ee : ane ", ewe bans% @ & go Bt @ Db & mS " we ny Ch me a~ eB Need mm OM gD Moe WOO weifs et css a wo a OF & EE a 6 8 S$ fy A ra owag ; 4 ay " : ried Oe a al i a ee ESFse 'e oo. ow "ry, eet mo PN A, Nord ies) ce ry ZA es , $93 sie, > Ee raGag wee 3 iv 'pene "4 " i a4 . Es i senen, G5; Y a gn ot iS.niga, Seed a8 wo a ae eg 5 a . amBe Pm ce weg pee EE fy kee oA ss 3 i en aevere Ge tee [ss Th, 4 rr Oe a ae ti a rs oe 5 oe is . i: ne ts 4C2 tee wy dr ft & sd St gr dp fr ah a oan on as Fops. Pies ee £23 pets we seine, oN tees ts! Secon vainrar where L foug teree. pow aaca aad em 2 CA A ag 2 a fia, WO meoS 2 4 © we, st FeO ; : ee omy CE a * to pa<, yy OD ge CO fy GT oa a a ne HD 8 » BSR or me he4 ce ie ae eee " f, Ce borg ty thA é hen, o ot6 6 @ = foe ey nm oe 8 G &% GO oe oY cobf a Jone , ae : ene, wee % ye s £ cr - ns . °SC ye 2 & Bo « So BO, = 8 & ® bs e fe 7Ga ne) ar ye " Bd GA pape? oh. a8 Sok me AS at iS bee GS Mea tows oe £3 "ELS daeet ha o <a th ae $ 4 es a a "& bees"ef a fo on Co ong a, ® See ey zy ; wid | ue "hockwee! heed "a ; we ee co "4 a j we os aa ahh wage aed wnen ane ae: Re een oe a a a ar es:Bee. ' a" nine, me 5 ety : ~~ " Acn E AY a owe EF hed oe Eb as ty eR pee ih. iyape Sap ae "a yoga? ee eed oo a C3 eee pee hone co. OM ee pe ie EE.yo feab Le ro ven * above xe Ls ths a ote os re = teaaes fons thee "A Senpeas "i @ aan Won Bors Maen Pe bw heat we tate eh tet fo) aot o § ; prec LoGm yee "3 eo tft 5 a a a ee oe we peoe ce ss £45 . ie yr an a6] smi oe ish $4 bee 4 prefh 1S Be xf ce af "ee 3 whe 2 te BB %a3 w at eed pia KS on nn a i.BG ate ot Ss tbe if : sen ger. o, we 0 th.nn ome cag ars ve an ano Ben rn: no .posal heed ~ ae, Sek ELS > saeee os fee ; : Ee £3 in: rrOn. i i pn a is an weft rn a a ankk jem G cs gfe woos a aBS:at aro asOne:a$.208sae)4.2028RAG OL lea aeSd.Pe18.02 2024, 18yNysed JuniorHaeISwarya,of Ads.faSeryty3'isarnec3NSr vifhay K.Sotsentingi, represHn Counse§Stan"xWRIT PETITION NOSelween4292 OF 2024oxohRepresented by if°=aesS34 OOFetitionerANDx Officer - Ward 4,futt, New DelhiaienenOf KR S Towers, RR Pet, Flurg - 584 6Andhyre$2aWe,serShorNe_COHTETH5HRavan,Andhra Pracvy, Agy&Figs. Respondents7~yorany othyy appranriate Wr&weRE?Hae=ntderqECHO,Es:Rowea ihe arderY.y$tAssessment YeartheBy RYFAs ASfhe wrktofOFSUDyyhereBy4296 OF 2024WRIT PETITION NO:xueriomay befac In supportasstirecovery,Sehwveena&eMES.NyNygnm58,. PetitionerANDPanecs-agOFTnda racenaeBAnenas HyLasPomesTO-3-3, AC Guards, Hyderabad ~ sco O04, Telangana3. Axsessment Uni, income Ta Department, National e-AssassmentGenter, New Dreihi, Roam No. 401. 2°" Fig5or, E-Ramp, JawaharlalNehru Stadium, New Dethi - 740 003.RespondentsPetition under Anicie 226 of the Constitition of India is dled praying thatin the circumstances stated in the affdawt fled therewit 8, The High Court rayhe pleased fo issue a Writ of Mandamus or any ofher appropriate Writ, Orefera. ihe orde fy passed by the 1° Respondent, ws 148A(d) of theincome Tax Act, 196%. dated 28.03.2023, bearing CNN andNotice No. ITSATASTYF A 48Al2082-94/105 1488425 fO)), for theby. ihe notice issued by the 1° Respondent, u/s 148 of the Incomeax Act, 1981, dated! 28.03.2023, bear img CN and NoticeNBAASTIS/ 148 2022-238 081471117 0), for theAssesament Year 2016 -1) arbitrary, flegal, bad In law, vold-ab-iniio, violative of the orincigles of natural i justice anart frami viddalive of Articles 14, WSiTig) and 265 of thesoansttution of india and Sec. 148A of the Income Tax Act,TOT and consequently set aside the same in the interests ofjusticeA NO: 1 OF 2024Petition under Section 181 OPC is Aled praying thal in thscircumstances slated in the affidavit Sled im Support af the wril petition, theHigh Court ray be pleased to stay all further proceedings, including anyByetaSSauer of the High Court, datNS$gyang£ery. Pursuant fo the notices issued by fhe 1in sugport therfPERC3xQed"ysOVScystida 29eMFaasBAF £a. T2035FitSyVyVva oSieSreyar aemSfarsiWRIT PETITION NO: ASSO OF 2088Sohween:idhra Frax8aca, AaayawVYPetitioner. RasnoandeantsANDiThe Principg2.goog hemo SLYwe & %omLatadbe pleased fo issue & writ, order or direction more harticularly ane in thenature of Writ of Mandamus, declaring the impugned order di. 19.04 2002passed u/s T48Atc}) of the Act vide CHIN No. ITRASAST/E Mag ara023-en! TOSS 7 780581) and the consequential notice u/s 148 di 19.94.9002 videDIN No. U BAAS TSN AR Wele- SAMOS" FSS890), for AY. 2OTS-18,issued by the JAO (* respondent instead of FAO iG" respondent), as vold,fiegal, and contrary to the oravisions of Income-tax Act and contrary fo theMrnciples of Natural JusticiA NO: 1 OF 2084:YPetition under Section 157 CPC js filed praying that in thecircumstances stated in the affidavit Med in support of the writ petition, theHigh Court may be pleased fo stay all further proceedings pursuant to thenotice wis 145 di. 19.04.2022 of the Act vide ITBAVASTISN48 1/2023.23104277 8569(1) issued by the 4 Respondent(lad) for AY. 2014-18instead of 3° rgapandent(F AO), pending disposal of WE, No. 4340 of 2024. onthe fle af the High Court.The petition coming an for hearing, upon perusing the Petition and thealidave fled in support thereof and the earlier order of the High Court dated,TOM 2OR8, 18.04.2024, O2 OF 2084, 1S OF B04, 2G.OF 2024 & 05.08 onemade herein and upon hearing the arguments of Sri AWA Siva Karthi LBya,learned counsel representing SriQundu Manmohan, Advocate for thePetioner and Ms, iswarya, learned Junior Standing Counsel, representingSriVihay Ko Punna. learned Senior Standing Counsel for Income TaxGepariment for the Respondents.P ohere May bee ger Pe fetpy ope5 a ro veep are a4, oie Lame a Seal"eg wt, SE ey apf #B fee to aePeon ag ts Pree, ott eae) on BoA (oe ie eas taeaes "4 bod i $ ne a a ved: a3 7 £5 "ae As , fore re <i ae hat5 ES pe xs % %B £0 oon a ws ° Soi fs(ey "on ve. ee ate a a aad pe iced . aaa Gewe eo tr "yy ee See ate waere s s : th. in % ps a By eats: ;Saeed Ps res oe . rs "ead ee Ot tea 2 6 & @ x G ie cB 3aus PY weet ge a So Ae Pp ead on a aneews a ae & ce Gi be i jn ae Gcoed spss = = fy gr ity Lage Behe eg "fs wo ke oo Be te ge Fr a8 . rdi Z " a . +r Z 3Ge co a) Oo YA ors a ee feerae, od 'atte nage a i, Seer Pe. " ones Feed 3 a seee ;oy g we vee te ss we fom BO 3" q oe 4 £9 B io Znaf we eet . z o uy " es ee oo gnhb Sly, ca re F433 4 so fipws nes . i bave "Se iB Gor co ne nw & a 52 SB fp we anae 4 % 'ocad pon * the 3 oo ~~ " bron hiponioe A em |, ( we hey an nee setehoy gene ay fees ts on : P meee oy oR % are een.web peng oe a ad fa Gl . ete OP panyceed aaa i ans: ee ea iA sg get fire geen ee Ea anwy EB ; cnr (5 an aa ra ep ey wm © oe, "fa?pO Bs MR et ben be OS ane yee Wy ©t%, 3 eee, #G & vo 'ei t ° a oe, aa a % a be "<P ;CS LS Ps rr ras oo oe "eS a og oo wo aeiy lan A peed oF 'hon a: . ee ass %Bx wer heed: na & o £55 aw lapses a S CS. ee hh . infet an ood . rn ra oy oS gt @ @& FF & Up,"a Sh. be ER we mB my ds % t% & oe! ea - cf tae * 4 orig.. a & tm os ara EE ne pe oe oy f/f Meooo ea a nn rn, ce teeet me ES Cy, fe tb , %%me OG ae O or fe aie x ds a the gy OM: ee me tb. ry ~ & sy , & & : a "yfSB : : es 4 : : & a OS ff oe : eS Osige OG ® nnn gg a 4 ay Men ge up aean bens ta wn as pa pam Fee os ro & ac ro cA oDeg oe eS rs i tes oO i x oy Bye be po, ae Be EES Co Ae oe Re Bo ee seBag oy og GG G&G a re nn: ms aan eo3 AB PS a saa «se OR SO ey | (3 Meat on rs Ce hewe we ie pie rs et S ee Ricseg 2 a ; maak ees % Pia, "5 wy ' tecame, = a sme ee ge oO wy Pw foe* os F , ae fon, ron, "a ee Z ie ionaors eek ee we pt Poa peeoeLae het ee Geer we ' vs % Ree wees 6% ed rs jor «| od notj aS i get | COB fore i ™ Se ne, ios Pn gs Sood rs berm wt Lh sae Mixes ra as my een RS i ne 4£ Oe ms * f % one os 7% v4 oh £04Ct Negi is aot ee vgn "agers ne ay % ra oo C3 %, aa ee nad Poot gen is Seata mg a nn 4 FE i 2S & "Eowo t hese Asem ao $7% ¢ gen rs % cs OLint a oo @o1 £ £ G ES eB « en jek mS ars'A, Se eee. re rs, Pate mee ae. a x 1 Oe on. 5 tse y: & ge | Oe # © oo te og fej ee bere 1 oh Oe Net poneCo ae BD 2 & @ " 2 ee a 8 a GO @ Eom weve oe wee ge & we ke EE Ge.ce ; ee Cho. © & % wb tL " a i CSA S&B ao Bm Ee ew Be ~~ & op Eom OSee tf be oe oe OM EE » w. ow & ye cn ©) arn. Cpe et ee 2 8 of 2 © € 2 8 of fi & 2 43 atta an a aS A ase ee et ee te " "Pe pe vere Gi eM© xx ae Ng? wr ge fe re 3 eee ne Leer a ir me roa a3 po weaaane oy 4 ------ lo Aaa "A, ? .. a een weeOSs con a i ane oan Se te tke ree ian; a meer: eeee wie HD ne a rn a a a 3 © ow @ A BO ayfh a ~ Bm op o bk © ©@ F ee a naar 7 @eA we & Bop OG Ge 5 8 rn a ae teie fo, Meg Rd Ct keg ae nana OR ' 2s > a Oo ne or! bee fe of ny wg GE a ane, ay ay nefoe be an we nn ae an a a7 Bo eS G ey og as:a HE fem ie nn as a 7 | cap 3 gf 2 & tet ginRee to, AED bb & Tl @&@ & 2 2 ae a Aewy (te 08 a 2 na om os oY & B w= § Oo 15 Ue2 * hee. sara : Dia Meee heen '$4 sone: ong? Mette . io'he 8 Bi mm ££ Eee yw & Be B mn 68 @ a ns. aon a an neg : me ee ob fe # axe & & eS ' es ae ¢ Ee oo EySei ge aren ae aSei ME Tem be nr en Oe nS nS ESthy£%calling for the faturn of Income of the Petitioner for AY. 2015-18 and anyCONSECUEN prooredings as lacking In jurisdiction and,HSeb aside and quash the pending assessment proceedings againstthe Petitioner for the A.V 2075-16 on grounds of lack of jurisdiction.IANO: 1 OF 2024Petition under Sectlon 964 PC is fled praying frat in thecircumsiances stated in the affidavil filed in suppert of the writ petition, thehigh Court may be pleased to grant a stay on the Order dated G7.04.2022 us.'ABA and Notice dated 09.02 2022 u/s. 148 af the inoorne Tax Act, 1884for the ALY. 2078-18 and any consequent proceedings again & PettonerHerein penne disposai of Writ Pettion No. 48014 of 2024, on the file of theHigh Gourtyweedraeé peifien coming on for hearing, upon perusing the Petition and thealidavii fled in support thereof and the Order of the High Court, dsfecdOST OS 2024, 30.04 2024, O27 2024, 12.07 2024, 29.07 2oe4 & OS.08 2004Mate herein and upan heering the arguments of Sr.P Pavan Kumar RaoAdvocate for the Petitioners and of Srv VUAni Rursar, Central GovernmertGounsel for Respondent No.1, Sr Vuhay K Purnsa, Standing Counsel forRespondent Nos. 2 to 4.WRIT PETITION NO: 4994 OF 2O24Between:Ramesh Marniapall, Sfo. M. Nagabhushanam Aged about 65 years, Rin. 42-TST(F 3) TRhurgukarnmapalem, Ongale, Frakasarn §25001, Anchica Pradesh(PAN AGSPM2OR8R). PetitionerANDSteees ca 'a . shpat eg : neav bee sped ot f ee ¢. a es a & 43 eae bee eo sit iebey fs eh ' bees a oh ae ELE a on 443 at $ £73ro ee "ee te OG he & " £2 te ns fin,Peben oo $¥2 oS yas gS a sear te er) heed * £4 5 ty pan its ee 'ye: pe ; " ae . . fe 4 is Co 'att wires esyo & ge CE ee rs) wm OFS Se a le ee i nsres ee My = is wae ee Rec ee ott Lt on sam ios ong a at a a : ne ee a irikigen a ae ne: ay £3 oa oF "pes £4 Ys he SE eneos we Soke re, 4s / Baa yr tNg ie oe ore ye ee ae % % 7%,4 bee gy ; Pp Lod on wee ce £3 bees bee ves see. a: "A" hes ' Senaic 7 rn + + is pie a Laatfea won, gt ra tt CF at, EE as) 0 iy ; ben '% pe, on Eee Sood, ge ers an) see wnee TA besa Ye a eere eet te re? a sa a ce Be osRad ht . ale " on wie iy Sore wee rayon, and aaIone " * fa pe wis RS RSS SP get Seca see a ieBoon. Pees ' foe re ose ind ewe va 63 ry ae 4a foo ° my gy ow ew an nn eB; ° 4 cee a ee Py i oa % - Sah foego ite oe 3 fe OS fo me ES YS kc EBa ee vanes hers ¢ whee i oon dee. he bees be os Sona ta!As 2 mm to we og Geebe! aa a) Me bas ar ' isa ce te og ie my , oe 8 @ a. , pers , naan ex righ tae 7 ies rt', tae!anf hee ee Tied eh + 1 03 me @ wo & % & ieFtp , tty toh % att sain ae th Zwon be, fa ota fe fo te Bg me, fe & Go ne» ta : va an a a mA es, in SE genFey ke al g © B oe i Se mspas "y oe oars 3 bun. ye fe "E% eat oe ra % ett GP eve, "hygor " the on Lo 'how. a . 7s 7 wn ped: fieos Te posees fee pee SS FF pe oa ig nS 5 en Oe rig," ot £% stem £ é 3 Se - £4 neh bone : zfew g # np i OO" ote -- OSD aodod roe res - f gees wwe. vb WE- yo be tn ie-oe rash oe pe Og aN pred va wg pasGs Sew: Ana aoe "of pow eee iG fr, apes ee pac freer bed ,ye vs aa 6 fon a been ; pele - 63 oe eee iA beg Ne,oo OM a 2 "eo ES Co Ch ue a cp as UO% %& Ye fe ten Be Se i ( ye wk eTLe a BY Z yon oe a a ee e ew aS Pca = A pie Ck «ila el hon oe to te ae doe Soe tee,& ae hb be mm mp EO oh Og PG 3wa, (EE : i es aa tee GES cggone ae Ry ry ghie Excd rt ee) oe ie nay ee f . ba bab ae wo'ee ans pe in to 4 " > re ar?) ae Be'ee Gj SC wy fk ees "Y a rs byss oh nn ca we ES Te th Gr +, ca oe i Sag"8 eke we Se ee La a re Re toeye be we Sa So % t2 So Oo ge &yee EEE Tees Mee py acca ns Sees a ae @ ,pans one ws Mo OF me 'une ren ty woes 5 Qe wes (ea re, brecoed ? - ay , ee bee a pre Ne itOo Ee obs ae; : Box Hi Mine Beene i a Se ' 2Lf on a ipod fy et & rs '< ro, £s 2 ies nd "3 yee wed anbere 'aitrn Pace isa] aes Sed CP x, A el oes spot oren Pa 'hott Fal va thewBs. 63) "oe ae on cre, ea bee igen 4 Co pe aed pei ue wey we rr Ons £ bee oe "s See 4, re fae Ls)Gi te eee id at oe ry, al aE cai on, eh Br eeage Ny oe on aw * re spe, aoa. ~ at Loe my * pe ag hen ae Meee fe gen oat sheetr t a, a "r . ~ aa rey "4 poebow wood ns , aid ay ioe how Sane cy Ay te 'nat ry % ere aei aa Oe at oe "ep fe a a G@ Ssi - wo we 3 ; " det Ce ios a ¢ rs 4 ee 5 theoy a : ws £% pee a ae an if ood hs x Cty EE wRae es tae 4 ma: re. ead os wea ne nn an ee ete RC ey gee ByeVA Be Oe ap wt a nn << ane ye o£ &= & & & Lk an, eS Egy oa osaeeee ¢ Fa xe bo Px) 6 ie pores, , £3 cheat me ee 'oa eetwe hed ere a ; a a ae © aa Rest "A - ES ee ati a: Sos a, ne <5 ioe ie iD , pe OS CS a € Rn 4 EtsGe ey iB, ay £3 BE pe OE Gor, Ne a 2an + as ne an Bot te a me * rn a rs ane, ; ii ee Se ce ne Ge OR inrdon Sat! Lt ad me AN: te ad Pye age wok oe sta peed coos Bites vped. 0 eeene "pani chon a? ties ef sheet wn oo fas: Son : 6 ss yeePada " a wy ' i a ak 'a oe ee ¢ f3 oh te te a rp ksBee g @ & Bo RM - HR i #2 wm BD ry RPa i Ee he OS i a ee Ue aeee chow ce AS gen eaeam f & ES (on MSGe en ER ee wo £e OGa a ns a ss oFbore aS Shen EAS is) ben ;a a a an, my ee OB even rittn2 eas Rab, ne tide f £5 Sine" esoe : te & veot% is te Sh~ ®Bete 5IA NG: 1 OF 2024Petition under Section 151 of CPC is fled praying that in thecircumstances stated in the affidavit fled in suoport of fhe writ peition, iheNigh Coun may be pleased to grant a stay on the Order dated 29.03.2023 us.i48ACq) and Notice dated 25.03.2023 ufs. 148 of the income Tax Act 1964far the ACY. S016-17 and any consequent proceedings against the Peliionerherein, pending disposal of WLP.No4AG9t of 2084. on the file of the HighCourtThe Pebtion corning on for hearing, upon perusing the Pelition and theaffidavit fled in support thereat and the order of the High Court dated2? US. 2024, OF OS 2024, 02.07 2024, 12.07 2084, 20007 2084 & 05.08. 20%made hersin and upon hearing the arguments of Sy.P. Pavan Kumar Rao,Advocate for the Petifioner, and of Sr ¥Y\VAniH Kumar, Central governmentStanding Counsel for the Respondent No.1 and of SriVihay K Punna,£standing Counsel for the Respondent Nos? to 4.WRIT PETITION NO: 5453 OF 3024Setween:Ms. Vilayalaksho Movva, Vo. Mr. Rambabu, aged 7S years, Occ. Business,H.No 244-15-2, Ashok Nagar, Near KPOT High Sehool, Eluru - Sa4 602.Andhra PradeshPetitionerAND. The Income Tax Officer Ward 1, Eluru, Income Tax Office, 23-8-4- NESKR S Towers, RB ret, hun - 884 O62, Andhra Pradeshé The Pincipal Commissioner of Income Tax -1, Hyderabad, [T Towers.exeleVO-2-3, AC. Guards, Masab Tank, Hyderabad - 500 004, Telangana.aeeLa4 rsPr bees Set" a 8 be. we, £nn amo Bae Sey fen ERBs Cy od Eo we fa fe sageee non xe CA ony Gs aye tfee eS co 'se fr eg aSe co no: pe % ® oe he oh$3 4 eee aed (i ; ry ésceed oe a ang ay 2 i ond becom ae be Se is = wago ie fe RS wae UE Secon on es ey ted on x iEfe ae % ; oa tsMey Ey iad ' & a£e a wenn oS ": Ge mee 3 iya pence, f aoté ros f' borerspitso 3 mh, as hamm & 4! ay iesol cea 3 <r ay oe ;, pe 'siche 1% Sovock wee ied a:3 a , ~ ze YB aa oe @ bta saae isa bees peer wd"et Ga a : on we Jae. wee,ee ee th fh we wei Yeu 'ehpinea an ne uy wae ein C.a | oe to Tee :? 6 2 E , ee ts :Lb! * a Sp "ee ge bee a4 oe,: Se pe nn ar mee aa ve4 oa theres 4 egare ; ee, he agree. Sheign fp Boe. a sce 4i SS ro ns re nn oar ie we" : on a me is el a ce ei rerad Soaed vi * i tae on, eed >we me mS o, a, A oy oo aei os ' tS om] pan oe Le iesbbow pa fe hen. is pee, gy g . os~ fh Fal ees er EY on aspee on ene et nt Meg ees ~ ioe EY Wop aager ww Goer pon Pr gy Pond fn soeuM wo Nat a inn yf? Cg , Ibe es if "et 14~ of EY Re {e Cop ES ee £8 pa ye wGeed : qe rey tty G y % . :fe BD ie Fa EE cee a a w Besi ess doe : ann a % ap bed con a), ne. 'tae he feat ve eft on oa hese, ge iswe ° "OO 1 va oe a be :wo Sat ae & Se she a, "pg oe ' on: ee sey ek ay rent "age rs Poet geet, H 3 ae, eyxo #e oe oy CF A, a 3 * Fe ahs 13gen 7 thd a ey, Yempo? ttt Ong ih th gen presBw Rp Boe ES a fof i 6 te4 tS ee ope f whem se ,oS 8 MS o _ 4 ros) eaane OG Te ae TG a ay a: »iy % Pees the Rea 4 es t aa ie Mreen, 1% 3A aB io BO oly an a cet tedvi ee we EE ay Lee we , anenamed nT ae we CF LM . (dS wo eh neeheh si. ne are oS t> wpe Fes: ee °ord u 4, . Ce Fe ead pt a "<P ore Mm 3Cy GS 2 8 igo ' a & es Re eeee 5, % 4 oe. ' pane oe Loe feos us pees)ead CG YB A Be os oO te "pe, j cf a.w were Nes Pz $3 ey ee Coy Me ms wey LZ. a ped eee Pam ;pea ~ 5. = Cf ; "ay Sone eae is ayan "CS Sere faa Ag % Sow Ch * fen hind et brows angbas % oom EAS ee. g wee eee . age oe f ok seed s,"ye na "3 , Cs CF gem pas ay tis tf oa a, % a ,Chon - % % ~~ ; at ¥ 43 %, ned ios ae éts tp yor ee aS z ms % re» BE eM 3 id cane: TS = ° fhe 2Stens eng oF eee a ae me _ ~ ° gen or mein Taoee Fe free ap te"ay ars tae 'arty "to . few " i © aA bee . on,a me me ee re oe a co nm & & &eet x es an a me ES ge i ae - EYa on " Se Py iA 1G «ft on Al ie pe ie yea te we ee m be mn? 5 pee ey ts weg yaroe Mm OO © o ae Oh cca ee «, feb wwetat al. ay i Yee aE a heed rae a re Stes£4 . wh gts wen tae iAa EM ges "Eda OSeet id bree 4 oe mee *i s feeon EE Co *No TBAVAST/S/148 1/8022-251042501846}, far the Assessment Year2015 ~ 16, pending disposal of WP.No S452 of 2024, on the fle of the HighThe petition coming on for hearing, upon perusing the Petition andine affidavit Med In supnort thereof and the Order of the Migh Court,OL 03 2024, 03.05.2004, 12.07 2024, 20.07 2024 & 05.08.2004 madeherein and upon hearing the arguments of SNAVASWva KarikeyaSSbe,Advocate for he Petitioner, and of Sri Wihay K Punna Standir ng Counsel farfhe Resoondents,WRIT PETITION NO: 6304 OF go024Detween: .Ms. Rukminarima Atle, Wo. Mr AV. Subba Reddy, aged 55 Years,&. NUK Road. Nandyal -<3Dpatf"3£93ts"13xfh&isk)anepe&eaeesiH8Andhra PradeshPatitioner!sANDY. Assessment Unit, Income Tax Ds "pariment National e- AssessmentGerter, New Delhi, Room No.- 401, 2°° Floor, E-Ramp, JawahanalNehru Stadium, New Oelhi - 110 6092. The Income Tas Offeer, Ward 1, Nandyal, income Tax Office, 35/188,Paleoarggeva Nagar, Nandyal- 51S $01, Andhra Pradeshag,Yhe Principal Commissioner of income Tax, Tirupati, Income TaxKadOffice, Near SBI, Tilak Road Branch, K T Road. Tirupall - 81750Respondent'sweFetiiion under Aricie S26 of the Cansttution of inca js Sled oraying thetin ihe clcurmstances stated in the affidavit fle theraw Hh, the High Court maybe pleased fo issue a Writ of Mandamus or any other apnronriate Writ, Orde&Ony&Nyue=raGSEne;rder pa,3~,ng, ie ©S apart fram=Eeeof%eeeRhgtiarsxxkdeacons'ection,Esor Dirars aS ay = ; phew pene , seeshod a 5, ee a eg Oe hoe fey sheet '48 nr a Orr a ae nc a: ae ae aEse ape these 0S bee "f Lie pnt ees rs $5, 4 OG ay, Aeeeg. cm vepes heed ew * rye J: 3 pe Be ade we tee he, a Sh pe OM OB 2 oe Fe & &; a : . os 3 ; ae o : orni a an ; an: &re ant © rn) a en 2Oo ee SB Be me #£ Ye OF Phih is in oe ms oe Oy eeefas £5 pe haa ee wo RNY nd be ~ tut eyee tA chen fanbe. a "i 5 fy ee wae! ty" 53i pron on o - ~ My oo et ee 3 Satire agbees 1% coed ieeee chant an 4 ies vege my - "h,Fae ea 'een, pen Seed 3 ese ea a ; see 3 zeee See. th A tapes he ae o4 ED greeon ood oT Be a ORG ek oa Ch ge sag * s chessners 4 weeny, Natt So it th wee eer i. ee or of weheee aetee i oe TE te Por as Mae 3+ OES ag 4 A 2 ew ££ > bee whee ee® ae 6 2 rn ce St Po i pe Cond iG Cy bases& t % oes ia tee besers ay a ae aSao te Om 'ce a anos) ee een busame Fock Gt af oe pon, a a tb deooh ea [07 ta) te he, ada " te pee ae oer fea] [eyed . LE rar tp P vengitt phe ? my ae Sree 3 vistwe faa C4 aad is de, agers freee Par : Oe Met Co re an £3A, ee Go 8 pe C8 wh ap 8 aKe aS Ped GO FE ae » i 4 ms a bers (3of antes ape ra fname, we tina frie rus a Z na fh beea Se aan nr + a bs 2 os~ @ et eg! L ap | cSchine of we 4Ey Gs ee, i os yen SF feb aire ran '. Bond fe ie pou os Cb o pa eek Las) {Hea> , Steer beeen ae Praae eee Laas whe me Meat:gee. A wit me, t ao (abi en pane ' ead 4 Snead ge ies ae face: Z anes neeBe oe fore " SE tty os nr a eegy nn an Op | om oeoy Soak Jen oe ? bead HY an # eng Kon Sedfee A tS a web (oo arnee cy Oo mL a a as -fe 8 ca a a a oC oe ne: abpen GQ oe tay a ae iy"oy ¥ Dal: os ger 'bees wemm ae a Be bo . fh aA a oo Cag AE Bt ny aS "Ee ope ;cape "eS Pea tect if ge Stree: Sal cage '4 bee 'se fi ae ~~ 8 Oo Bm Bh a an an eo an "hedere . i 7 roi vee fire (ding 7 goneis ® 3 ga fe = ea a"Es igen i ewe ase £% a) Me ort 2 "28 a3 aw ae "epeet Li inne am oP ee . arnt hades igfee wa ea me Ge gs Ue eee , yea Y .oe ws ae $e ripen, weed fon ms on Prine oe , ;rays fe Sead" meh a 'ees (oo ye, Aa , bethet valle "£3 Sen 4 cmd Denne a Speot che essye Mee. Skape ns is rn - pene 7 os ae é gow sabi: gSon hyod ss ae is C3 * os Lat pe a bewe Z£ "4 ay ies , am Bs at Meese: Jee . a ad hae Se,eo are 43 ge "ypa "a ea te SE " aa oe eeoo a ns es oe a wa » ee 3aca eae oe pO Lad porn ate teen en niean aes pee, ele £ coe gee. od we rages $$ve Pa 4 if Sore. rans te Lah aeot a ee aa Ly pee yo yaar rs ct poe . weog OS PA Ay ae ° ie co; os ol a2 Bp Ts ota,os ~, "TS x A ea en La i no yee 3be = a 53 a. 4 y ps re! 4oy ep & me Ge MS SF he ta &4% ' ay Paes , pe i543 sé a w% -- ar it," GH og ae ft on aa , foe fhe. C3 fy C8 fet pago & ns nn. ee ore wo ED sheeoe Bink ge ans a an ee oo~ & fda & &@ © = SB ca ue ma me wn"pe Ba we ee BES ; oh. Be Sn iCh yee oO pn a ne " rr ee ee a en :nd ae? ee = oD a serees fat OF fo _ esfs EE. on hs rs: age Seed nS Os, ee OO vn ; io2 po ' tf ee ae a an Wi,3 ae oom th. ca go oe aes aca fas. bad pn shan! ay teiN " Co an ae fk ak nr =e x* poo Son Sp syed Sw vor ha re) are 43 treesvon a8 meng oe fe : fave ae ee Oe) fork ele bow Ea Lete OES ; % Kh FR mS Oey gh bop] eemh : an anes a © ae ee re fakean wee oe Pay o4 2 Parc yer 43 ee 3 os eeHe meee ' r4 7 oat rf rae be - ee wat . Pexe 3 Pedoe ¢ 'ses hat whee: ee. Ws we td fas * pes Leboe a, Sey wy coeYFaweg&adny,AsiJas Square Apariment, Beach Road, Pandurangapuram, Visakhapainam,PetitionerANDwa3. The Union of India, Rep. by Hs Seeretary, Ministry of Finance, New3wdiy~omrissioner of Incorrec. Deputy Cormmissianer of Income Tax, Circle 8(1), Visakhapatnarn,§. Faceless Assessing Officer, National Faceless Assessment Centre,income Tax Department, New Osihi.Respondentsof fhe Constiution of India is Med praying that"O)%ntrenepaipov3<£acatape,aoryihi 'etnsesryin ihe clroumstances stated in the affidayl! fled therewith, the Hig!be pleased to issue a writ of Certiorarl or any other appropriate WHE oredirection, calling for records of the impugned Notice dated 93.03.9023 undersection T48A(b} for AY 2016-17 and order dated G1.05.2028 passed under#3f%s tS?section T48Atd) passed by the no No tT for ACY. 26 andconsequential Notice dated 37.03 2023, issued by the Respoandent Nod undersection 148 of the Act for AY 2015-17 and declaring the Notice dated! 23405-e023 and the Order and Notice, dated 31.03.2023 as Hegal, arbivary and insiark violation of the provisions of the income Tax Act, 1884 and consequent tyquash/setasicde the same .IA NO: 2 OF 2024rettion wider Section 157 CRC is fled praying thel in thecroumsiances stated in the affidavil Hed in suppert of the writ gefition, theNigh Gourt may be pleased fo stay the operation of () Notles dated March31,aQ2s issued by the Respondent No. ¢ under Section 148 of the Act fur AYo ss ve ; Boe OD igh f fee ; t "5 ooo Speck ss oe L's, agen. bh tag oy see ann "sS & @ m o & ye ke yb LL ea ommB ee Ne "OS fe Z fe a te &OF a bee s gs pe OS @uw is a beer £e3 ~~ ost ron ft ey wage et peep tatese Om Se & & o @ = 2 8 Gy Ee ete ES a. wie OE tee ae oe e . eggs Pee, aa te os * ves mo fot & os goon mS i Oe se aieon he A 5 Cm ke in wm oe aed Skee afee es 3 OK : an ue (2 a3S & & we oh o & ; te 2 & e 3in sy Sanaa pes pees os of Pas " bi "hs won oei ae, 2 Ci me ie my a ~ ts 2 anoe . > - vege ew $5, os ive is ee : ioOB > fe es megs my ope f we hans ®§ on one 04 4 : a ant foes Saeed a ih. ory AyBm my oe t2 88 & ea fe aA w= a: we me a a a |B fn ce 3Bon be GS wen Et as a ae mE be BBME Bs a Ga gee EME Be 5 i denon fos Bet isoe en CE LD See oe a a ; a : breey "eet ee Sp. fi th . x " :oar e% eine gon oo a ene i ion nenee pat whee? comet! ond Ey 6Oe te ; ee % th an "wy a ph «7s Lt 3 eo ees ns hes. we AL leetSC Syke, tat ae ons ie shy C3 & id "ee veoet vet! heera ee es er a eee a ae i Eom & - on aeMe a ee ; "Uh ie A OS 2 eS ; a3 * He"EEE OS te ties i nn anne BS Niad Cane ueeenne? a it3) eet we ote th nee i Seer oo "3 ¥ a a ana é, x a 2 oe Pa as ° saanri, a; re ol Sh sie OE am is oe fe ke 4d Be et ne)wry oS oe a cy ONE ; ont tbh bh 3% we % Cs6 a 00 on tr j "ye Be ie Uehn ON a a a a od at eS rn Onn oo a ot aatO Bm © St wi, ee we + nr ie aan ar a ayrts . £ %, Kopte seat acd ees tesFy ee ar sr ms BS wy CE oo OS th. wonPaid z were wnt Bat ae : torte ss os Feepe nr ones faa tp peg ee wy 6 ;ee ce a 2 & J Ee te ye OOSwn eas "He ged CS Ee 2 EG ee me Be oei a Me fo fy face i beck ge GG gee he gtS s Rea tees od Pees peed wy fit E ; A J 2 ona ae cE os ee we Oe em ee fs: 3 ~ Fea ated END "ify gene ie on ee 5 fOR aepe he Be OE watt ot Be ER ee a3rn a2 mw OT gg te seo heh Pn a an a ate batfoe & toon Ke pam ge z laa ao ot ae eee on ve oA sat on edBe Tea ' en cae CB 5 an + a nn ca a ae asa; ar a mE &% mee ae) ood an fal an r. wt Soon Fc 5 ¢ bee a ect eitay pom ewe e3 Sen . yee & fey) 3 ae fen GU GS whe 3weary Sone: aoe ree ne & £4 Lore Og oon Pe tees a th Be yee v ew aefet fe oo fe , Frat Sete a ye i © rn a a %me &, Gy te & "Oe -- BB Me £5wh ae ag Cp ee ety cw: ct aan) rr ann © ae an ana, ti g ia pend % was ' ee Chane on fo *~% & GF © my ge te ® "f o eo & » & BE & BBos . Se tdoew. re ne * * tree. a. ; ted. an Poo rae,ie ¢ im Ch xt oe naira . EE & ft we ts ae fe es : By, Coat Heb~, we 5 ; rd cane :oe S ng A we ; ' ee gee £ GS hove 4 ry pees op, we 0 *ey Ut Co up fon G me a oh tied ao os ¢ =f ee Sr i rn orwae . 7 are me, "a. ate, os, if 4 weer were ™ eet Sree os ane ote3% se "es os us Moree £ tire 4 3 "nee oo mk, tet ve, as " i toe NE OG Ck ; ae ee ps ER gs te et 2 op 5 rdSata . Lo . ia fs, Cg fob GOA rae p% i 3 Sime 3 tk baad! pe on-- P teeth "% es oe * tas My feoee-- oH oo an ms Gy al OG Oe PB eGa fy { is! : rok as ; BG re ee, ee z ieee Pott feo a 4 ee, rig i hen gS stein oe cal tb} had! sae fessie : £% wh ry : fe ae PE ee os "% | (OR an Jea % ge a' re Ce wi nn; ans SE ey i£ & & . oe 6 eR £3 te a we BT me BR yecon. ey a a ae: tf ae a 2 & £ Y & ee gg By'* Z i ' 4 " - pane mee a anee z apes g * iscoe Ee mo oa om fe te Le & & 4 £ BG RES &ae 5 ree) . a waite Reet bene a on "ts & es » wt KS ihe oe ra thsa re an 7 go 2 SS & i rae wt, & oa wm fe OF Os» aS i ot Seve g fron ; te pas Pobe _ ee _ fee a re 33 a woe tl a an " ty C8 be, teeia aan ; a; tik sane , Me, t, Gon, 1 , x 4 £4 m3 Lswn RO ee mee = a 8 OE Pe && & 2 Be 2 Bea ae 3 ne : %, as eg OE OES Z a abe a - + (a ? ah eee we ene wa ws im ponsiis Go te & to a he ae BBS ok ? 2s a On oe " ee SSwe ee oh. we CD OG we i a an a roe ciwo yp DB ny Be a a a ie od coBug ogee: a Sapa. on "Ak z Esti 2% et oe pts efi ni mE ee OS iy ee te ty ef.a htt: . a et. The Income-Tax Officer, Ward-l, Nancdyal Town and [istrict, AP. RespondentsPetition under Acicie 228 of the Constitution of india Is fled praying thetnh the circuristances stated in the affidavit fled therewith, the High Court maybe pleased fo issue a writ, order or direction more particularly one in thenelure of Wht of Mandamus declaring the Proceadings of the 5" respondentvide DIN & Notice Ne ITBAVAST/SN48 1/2082-231042639842(1) dated OF-U4-2022 given under Section 148 of the Income Tax Act 18817 and theconsequential Assessment Order dated 23817-2023 in CNNNo PTRAVAST AS t47i2023- S4/ 10583022394} passed under Section 147 readwith Section 1448 of the Income Tax Act, 1964 (Act) are arbitrary, legal, ulireVIPes, against Principles of Natural Justice, violative of the Sean BFaVISIONS ofthe Incerme Tax Act 1961 and Uncanstitulional and consequently set asidethe same{ANO: 1 OF 2024Petiion under Section 1&1 of PC is filed sraying that in theofedcircumstances steted in the affidavit fled in support of the writ petition, theHigh Court ray be pleased to slay the operation of the impugned Order videAssessment Order dated 29-14-2039 in Dk N Nol TBAVAS TSM 4 7/202 3-@WTOSSS0e 2501), pending disposal of WLP No 7394 of 2024, on the fle ofthe High Court.The Felition caring on for hearing, ugan perusing the Petition and theafidavit fied in support thereof and the order of the Hi gh Court cafed:ae.03 2024, OS 04.2084, OF OS 20C4, T2.OT 2024, BO OF BNe4d & OS.08 S024made herein and upon hearing the arguments of SAT Sreedhar Advocate forthe Petificner, and of Sri Vibay Ko Punna, Standing Counsel for the<8oh7894 OF F024™WRIT PETITION NGO:oS<~RatweenSHG:N3beKy~}ailaéFonla M. PatiionansRespondentsANDiae:$SOSRTHENSisaerection,HIV%.yiorAAhe ifee8oe QAP?3 RY Pe Psarbitrary, He&W448 of fhya ve,San,y Fe 8~eerhariA NO: 7 OF 2024Petition under Section 151 of CPC is fled praying that in thecrcumstances stated in the affidavit fled in support of the writ petilion, fheHigh Court may be pleased to stay all further proceedings, INCNG anyNSGSE gy&recovery, pursuant fa the Order passed by the 1" Respondent, u/s 147 nw1, dated 29.01 2024,bearing DIN." UBAVAST/S!147/2023- 24/1060229080(1), for the AssessmentYear 2015 -16, pending dispasal of W P.No 7894 of 2024. an the file of thepec. i44 rw Sec. 1448 of the Income Tax Act, 186The Petition coming an for hearing, upon perusing the Petition and theadaffidavit fled in suppart thereof and the order of the High Court dated:28.05.2084, 12.07 2024, 29.07. 2024 & 65.08.2024 made herein and UChearing the argumanis of SLA VA Siva Kariikeya Advocate for tha Petitionand Sr A.Radha Krishna, Standing Counsel for resgondent nos.1 to 3.WRIT PETINON NO: 7695 OF 2024Between:ftMrPraveert Kumar Reddy Vankireddy, Sfo. Mr V. Venkata Swamy Reddy,aged OO years, Occ Business, R/o. 3-380, Society Colnany Road, NearBhaskar Mik Depot, Madanapaile, Chittoor - 547 S25, Andhra PradeshFetiioner!sAND1. Assessment Unit, Income Tax Department, National eAsseasmentGarter, New Delhi, Room No 401, 2nd Floor, E-Rarin, JawaherialNehru Stediurn, New Cedhi. 179 G03.rsThe Income Tax Officer, . Ward 1, Madananaile, income Tay Office. 2-qMl Road, Society Colony, Madanapalis, Andhra PradesharomON}Fe eed ey Ser OE "nape . res ae so wt eos o ren + tftoe ser Of ee ao D tA wr TH 4ew a ce 8 OT wy oe ED OG BD ek Dg OY siei fave 'er vet « boo ss ss rhe ae pa oes eee boo. Oe KE ee ao 7 a" Be ia oe, oy a Sr ane en) a a a te oe we we te so aeiB ass oe ES pe ee OE OS : Oo Sf be oy Heod ss ¢ 4 ae _ ot ow 'ae che . ee iy Tree red oeao e as ee re 2 ee ge & Pe' SN eo Bay : | OE een won a ven GS tee Dap Bee 'Te ra) a OS 3 "ye vagy wm he 1 bees Pind So o& « ao pon Le.: ' nt ae : t em ng : preoed ao ] ae : "a Loon, ii, ne ane we na a) 2 28 if sens a fe fe ren " Yee itsewe an oe Be fH - ke ome ep Hb So ec an) aCe ve pe OSbiog . 7 flbe gee Bot sg EO Wenn gn oy Le eee By pte ; Bee aaah ESi. ' a CS 5 wm Fe x a=) & & BAe RE mr re ns:x Sab? abael ; we wee, * ; a foots £ in ttre eee ts open s 34, ie ae ite aed "t yew oe 'age to ae Anon a oe "te 'afl besee 3 "a weeG Boe 8 BP Bo Em ae » we e 7 &te 'et ee ao Be ie . ed Legs6 , oO & be & & Bo Ee Se aw 2 eo g A Bmbei foe ws ra Sow heres 3 " . 7 * be i,eg Ep S 6 Ee ~~ BE By Sy» * B= , we eSwe fa ms mm Fh fh we vit me | oY par ae » OF ge "ee teoe rao cae ens ne Sade oo pte Fone ft eh vee TEE beer. 'we gor Ieee Faces futa Lid oo pace we ae Pa eg bene ban aS oft Le whee, poesae mene Newt brs er"8 a sn ar Coors, be der ce 7 tm (& ok gis ;ne IDs gn eS. bens fee eee ~ "on of fe @ ey a3 fe i et ES okaRoo Re es a nr ne a ne i a A Aa ca my £2 6sa :a a a < s a aed seme oeve ke & Yin oy P a Z oe eg Oo, tr i veerre ek 6 mo Boe so te Oe (an an nn © ann: & wmoni three ay sore oa ry . £% a ete eos 65) pod Se ior pee ve rn, Saal ae;rs rn a an; ree ae ce in © a Pid °pee oe ne nS 3 & Sn 7. nner A fee RE "er wigs howe .ge . cS me ewes ty, Gicbe Ey ane. hm 3 OS sn; nicCh eS age ign" a: Ge Se ast Bele ee SO esme Oe ccs = a Oe: A Te wo no ee aceee ee Bee Eg [a re oat we ofa a bead Gat fen oe. ae pad Ps e net o cy ° CAapne ing £4 Gy Me gg ; a a on ot Ko ke carr ay Odann 5 Ls pee ten ee te eae ¥ Oise a en, wn aed ers eve. wreea, eee. BA, ge wyi i OS & wm @ ow De 2 eB ee iA a an ne gmme Oo F 8 GY i 2 2 a Ee i my OU wh tePsy ane c Me eee Ee te me ee wih oopees et $ 9% yor us 7 we oro ew iy Snead ioe et nn a Fs a: >as PF snp i a a tte ED (o7 ay a ° eh OR ai a,ry Se "f° WB uo rn, a oan Soe renee a pe Seve. seer oo yh os ae Patfot fe Pr Shen bag} "bey <i ee G ty fae wn ee "y Bs woes "ee Odae. peer $ nee Ae od a oe - Le oe cae or. bone. . yee a boon %" a re ie fed Sear rae mn, <i rae; 5wom aan: i Sw Y fy 7 SOB ge aK a :Pm 4 = z ao ieee / cf * eeSc © ees ao | a a we ge Us ad an cr 3 tS Ga hewo OMe & 2 @ oe SM tr @ @ ££ an ary aaa ke fe OMoe re ty OE <t geet oy oo a tho wan <a diea ee , ee agpee 2 or hes in 6% pa ; oe "e hee. vormy Ch gs Ze G a an a oe OM"4 tee, Teteve ' pares 4 bs r% 24 ne ee 2%, «oes oh ata, ky ie 2 0 @& VW TB pia ek: od soos + "7% é oe tis bad te $25 on le a af ee os, De ahed ae an , » TE ee ro OB @ ee ee . ' om Hen!Gg 4 BE Gi teow 8 ge mt BO OE et Be}Ee os a, aCe aS nn ee: oe ap trees oon iy pr aeme gE om 2 OF RB oy =@ fy oo ome ty aspa ane we ir a aan a ae ge fe Se GS ee .ry %e "f, Se ee an on ~ cn me me Eee aes oe OSa - , 5 cs | A oo © Ser £3. ws ED Bo ane ORE.ee) | OE oe ee i ge ° heme np y an oe iad be Cy Cahvee ME pg on OG CF os ben 6 a4 cs os Page * foo oe(when AT ie BG GR vn es ead ne <n aod pe, Cop awe fy th. £oCh pe a ao a ss yy tt OR 4, EP we EG ar a re:ee EGE fe the yp tere "e oo RR gee fe Oeae pe ' xs ree £3 Sat Ue or shpet wr, ~ my hed re * Ca hws ¢ co rteR <S 3 Oe we OS a ans) i ~ Bm» @ YW @ A Be s Ypad ' ae St re cs A wae £4 ay * % a ed 4 S. Jns ar ge Mo ee ee guy wh OE nn Pn re4 2 " fe Be et a fo pee rem RE, ; oo nn Loe % hon oa idth. ee ; be pa am Pe on ern * ; hogs as toe Tare dak oP yee stent "eeey: eee. eee . ee 1%; et Figg. : : cae A -gy £6 te eo SB op Oo LR ee * ros 2 & Sooty ee py; Ae Tso GP lee y $0 Te caw 44 yee , Ee : bors tne ° ; peeve aaa £% FS abd ot ind aa itt ° pew Hey bool ies on ve inn, ing iy out 4 vaon, mtbee fee a G @ ®@ Ew 8 Y win & ae Bom Goo em BE Oewoe A : es i _ o% gS i 7 bagi ce oes whee . pm,se 1 on a af ie tp fo ees ey 'othe ge ay . os ye bee IS ayae ge a) . folie et A. fons FS Tei. G 2 oe ¥e i veg te gy 7 neiheve Lh ie |B ww WF ip Cwm "he S oe ete:a a te aOR m4 OG te & S&S BOSws as be " tG oe Bea ae oy , oo Ch <4 A a Gh we rn oe,oe Fs sn wae Pan ns ee sa an was 3 ireoan ts Mm 5 ME © SO 6 oS co *f, "ee we pl as beamLeal weden tees ood ngeaine <f. LC y) ae i3Nartikeya Advocate fcfanding ©na, &ay KCRuni3Sr Vu£ £04 QF 2024~WRIT PETITION NOaN2SSehweonaSmtChandana Darnigetty, Avo. Mr. DO. SalaPelangana.Pal So ry setaht SES00 O08,fabad -vee Ls ;HI. Petitioner'sANDa} Nehru Stadiursawaha;~:Ram©sf Road, Nellore -SN=1 Floor,ANs.upaH, Incomes T8i.. Respondentftufiontacy226 of the CansaycstigheFSaiSthe circuinstaHe order p4'aneand Notice No. |voows@ afidayi fled infON~ &Bch.¢yt3a--<>¢ak Tga:ie\AyUACes statactwe4 OF 2024ati<>counterIANOi So fp , a ihoo a on pen aft po Peteytes Be a3 tes eee Seen heeis ss , z weee 8 GG osseen, % i : iee el he GB as ate& bes ye em, 6G wenwt ae% a a ey)Soo fe £9 aoe. aeos hed Feu' wane HG Sane,Bes the ae cope x itnore "ei ca fe C3 wy 'sfie oe i 3 'nee teed ceo]wer, o Meee a3 1G as"eee 'ON aes meee wLoe pOCh. Oe ra a Ae aaye pe, " ety tens Dood ory we bee cose 24 fg tied £% a agore f 3 4, iS net fon 4ree 4 oe 1% ee a3a OM: + ame we7 Ape tng foe g veges vegeswy SO > oe fffoes "here oe ae: aS yeevo te ie OM i cee ryven oo, ;tft op a) hove So imeeee ib Fe oaa an ns vaGo Se om aes So mH 7Be i fna <2 tad Fa) aS we » teeson a, ae eat "or i ee lane [e at' oe 3 * " iM y * tador a : anes yee5 wth GS a ana ; i im 7 IeeeFoe "ie on ihe ti sent TE64 " oe an ; Sone <Jeaed\etN¢ oe sainay a "be.& a % BG om; * Le . o, wom7 3 a i: a aone Sut ae ge are 9 age 47 Vane wage £s. ao mn e ittfon} 165) ong AL thy ae yy OSep SFOS * nae a DG orsm3 roe fs ; wee per taooe a " a Othos eee $4 thd a %% re orPen bbe CPs gunn an acc : th, g oe ps'rot Sa £% vu oo' wy hb D nh aes i Oe- fad oes te ow LtBape ip ee fee) i 6 nS A tDE 4 cy = 5 aedew oo 5 the 5 no abe, _ME ong i en OR 4 2 UO- re og & ew a af && 6 OO £ 2 we thy te Me cm &a £4 f arot £% th were thea e888, rsie 2 af "d / "s ae: if ty i aa? henete % y tne, " ™,i, , re oo bene 2 oeyor yer ne teas :an ; Ione. in oon ios 8a,apes, vee: 'aed oh sper Sh ths 6h ee .Kaeed seers oy, es open ne at cis eoa wot Gs go nn ares iea » £ dine vie imGade ne ohne 04 Ey G we $$ ee)Go tage BB rsd pa, NE 5 seeoe cc co Gl oo SB BE € Qo &po Tagnee lane bee hd 4 gen 647 0% yen ' wehoes. _ Smet ies 5 nen way todo ae Fh woa a a yn ae. we i is ¢ % be igCG wy "ER fo : ; $3 omwigney % eee 'tte "Pte yO 3vag tnd "3 ig fF ho ile ne : veKrne el pe agen i iSree oA eee eg ye3. IME we ahdBeaoYoyroof incorme Tay, Central Circleodthif 33aRftPo ai)fasrt,%owospowped=[Geezces)idanAui CVieyawada, Vilayawada - Revenue Colony, Siddhartha Public Schoo!Road, "Moclarajepuram Vaayawada, Andhra Pradesh - 533 404sf income Tax, (nvestigation), Hyderabad 8"Figar, "F" Block, Aeyakar Bhavan, Rasheerbagh, Hyderabad. RespondentsPethon under Aricle 220 of the Constitution of India is fled prayinin ihe circurnstances stated in the affidavit fled therewith, the High Court maybe pleased to issue a Writ of Mandamus or any other appropriate Writ, Grderor Dyecton, deciaring that the order passed by the 1 Respondent, u/s 147cw Sec. 144 of the Income Tax Act, 1961, dated 13.04.2024. bearing DIN andNotice NoJTBAVAST/GMAT/2023- 2408255381201), for the AssessmentYear 2018 - TY as arbitrary, Segal, barred by linifetion, bad in law, veiduab-Indio, violative of the princinles of natural justice, apart fram being violative ofArticles 14, T2800 }g) and 285 of the Constitution of India and Sec 148A of theincome Tax Act, 1961, and to consequently sel aside the same in the interestsIA NO: 1 OF 2024Petition under Section 151 of OPC is fied praying that in thecircumstances stated in the affidavit fled in support of the wrif petition, theHigh Court may be pleased to stay all further orceecings, including anyrecovery, pursuant fo the order passed by the ist Respondent, u/s 147 swSec. 144 of the Income Tax Act, 1991, dated 15.03 2024. bearing DIN andNotice Now TTBAVASTISM4feo2s- 2406258381204}, for the AssessmentYear 2016 -17, pending disposal of WLP_No. 7708 of 2024. on the fle of theayyah$",Petitig-=): {heartkeyaraarenxS28 OF Roe:Spart thBeertMSUfandinxey.s€>x%eSWR.LNGcrighnaRoehweenteeyfew 50 ;& B a xva 4 oo : a? aay) ee " ca" an Sone: eed eedte ae bie . wy aeay '9 eee poe 5A py ca a % veez, ; tf ageee "s ver iv cedIvan FOROS. 2 5 o% veeseo is 'Spo wnat pee 5 J : ME nn oe toed oewm | Os as Se Lad pon an os a eyiene we ad Sneed ° eect os we the4 fre, gu a or a " coe [om steer a Seoe Pane boas Me vane thee fiesbie of : ne. Fs eo a 3 me" ¥ - : bed ee be i oe, werdBD a , won, pee ALE me «eG sis me ogyrey GE eaeinn "eft 2 mae Med eee 4, eratre bad s "ee LAL "3 ome ee ee on ar oonpeed sb rs per Z a A ¥ oa. esyer oe gr sopine, New. fom a ." ne KE ben C3 denne as} 3 Ess gej s. aoe rs At we . here Magbad Boe EOS a % tewe ac Ce op yas then fete spe 'leneao y pons anges.a sd feed OD - lee CS Geo onde ODa "pe peered a Bak ane a wreee,as Be mee a iy oy he ope a weVeeco ae Sets we we, ' ' ae woes (ag my, 2 "yg aes ty 2 ron ae aesaa, os ' 4 Sane Seat ah wneoee . poet£5 bee TH ae RE aeprs i "bet bereds Newent "we wane eee ewe. we"teed ig Pa od th oa 1 a « 4Heart " "s ft when. A) - ete m,ee a a Be eeroe $ ¥i% oe peer pe Ae aes spat" we os pat 5 : ge a aa fo ee% " re ea a pay - oN; on eehed nn a nr anor oo B -ns Be fee a a we Iof heed we fers oe i oa et fae 3 'eetopnny tie r% hod a ane foe o a wt sew os gerta Son & & = 3 2% a an& mw 9 kp og woe A oa aeot cise "e a Smee Ge ae ae Sf i cco aewe Py Mose 'opin ined on ay eden pe aeHS ; was, et Fee iy { + bees She $ boce. Vote 0%; a aan ne a i a a ne"Se, be i, bees banned yet oNgpee aee "san? a t% es eedet Bn gs me 'uh peera "gf 'aot en, io ' be Lng th am Es oh theve aypy a of "ese a aed a ha en B tee ee Theeir apne beer beeel betes tomy ead 3 ied Li re aeAee peneedSeg ane ty on hed" tat a Bees " GA y 4,py 'bee 4 ifs - Bs Pan oa ee o heed oe cohte a a a ne ee tay, SE; pe ; ve So? ms agen, ies @ Bee ih ee 2B Go &oo Bo re tc fC oe TO we te tes be, RE, Soe a ' 7A patie f ify EE ,BG oe re oe, ~ 3 ej fe eas a ten"3 i ord - mn bee tow 4 bbos a on ot ae we BB & & @ # be a &7 a3 Set Jove ee Ltd rr we £5 Cond 4 cet:a A a a en % Gome nt on td eo £wt iy hee $3 Allene hee "ee ALE . on "5 poe we'G thd as pal ee % hee Meeey wee vets i .05 sree be pieee. send oh "aah ia ea ~ 'Eo tc Heedg a we ee a beice oe fon ad a Linas las 3 es ay ve et "hyri an f oe 4 oe & bP to an sagen, weead oore oe Nad * an vi wel wnt, rr ee 7 £5 oeat ; naan all i be a ee we ben A :a a ge Be ae eo RS es a£& Sn Wy "cf 4 yews y ; on ;G im an eg cts s Conor, gon 054. ve %, bade nee we pene Sh ug gg en tes wn whetwie me Ch se ne ; we eo tS aan g nn cae ee a:me, vale me ons a © as or x sontot be oe TR i an) a, re bos wo +ae wie te Be +4 pi pe Sead Po yer gee a ae ror Gwee mut eA ky # Ce gee_ re ' Coe: aed cont Poae aa 5 pasone: tt 4 3 gee 4 4 cece pe Seed aie i pe we @ fee a ap "eet teh een tH ae ae &re rn a ae Gp pe i Oe G iH | (SSAL B j Bene wt gt '1 on ys S inoe : Liew 5 ae Si oe = Ch. thS eeae : fe wyans ager rag Ley he on wong Usshoes S ae gS se OGahs uP as£f4 ke oetk ante &2.nt DO om of @ Oeae iy tr EgeS @3 ae; Bsa ye Sy Cfe.ttn ee ten,are ; aadNel agree. newtoe'rabePacts nat4 aewee woodonder Section 148 of iyen ge"hy ses"4 ooOg Bia; °" Earlfad seayi£3 gae{a} bearing [TBAVAST/FMASASoyiby of the Incorne Tax Act, 1ayRassee asgoof. rier passed under Sectionesoe>aykeCireal j"xad by ine&Exg arbitrary,S issuhear)i assPy R?ales of rrefur3.04Fei:PY 204Qs 4ondent for%ss of natural justice and Ariicie 14 ofigsqUy set aside the same.Cplso&toeBasSyavention ofoH Re e»legal, unreasonable, in contq: 3ms 'Re Wad.chin the orwt hsalanve of the ornatyP20 20-24 1068zPg4Y:qiWioan of India and oonsequenrat} dated 0&*Pehe%ANGesS §aand Artec1 OF 2024*<ASTISASice bear:'eurthe GonstNoIA. NO6¢weServey2 OSs.) TBAFINGPetitioner pursuary+ echBRSttqyweaeti ee OD rn Ot tet 'we.po hes yr goo yer a pete Dae oe ityrR ft ce AEH Se BD onsan ne a ae me 2 beOh Se Rh gy BE a we EL, ia speoe 8 Dp cS Po ooie Sh Le B aye ve OG w msbet "ee pe? 3 3 ne het bne_ Seve: ee ones we $3 osra , 'agen z bps hc fggwn cee Ege %, eda KB fof aa i eee oe % 3E%oe ro re (i oe * cEwe ee ES "hed fee rm ; weeef : 4 oe yeA we ee ah ey He ae)bat os, Y 'an ge 2g ed 2 see oe"9 ; i , "Fy Psd fs rt isa £ 5 = Paoe a Be we be ne foy fe he ne iy sod"~ ond oh ort, sted i. 'alow: ¢F °te NY . a, Ge af oegn *. sgee chad asd th rae, 4 tbene ge % 'eae eft pen Ee agees oe : : ioens a ot ' . ee iga an woe aea ¢ £2 y Fad Xnoe Bok oe Seve, woa: pe Me agedhewn ie 8 z r% f%, tee,o% , ES CB pee a, aA 23eo gga we fn,seg ~"O% ® aii dene, as agin 3(i Ae ge " a : beesa a os {Sg ot ¢ wpe heal ge my nate aA an re ars oety: Le . $Bft be ap Mee toy - BGoy SD ad me yy teome oo sat ' ik:cs Net 5 shoes ER a wivan veep 7 Ly weeeee we", ta "hh aeiat ee CL Ngpon. cae: whe Us wt wtee re iecoe Pree ot ies 4 pees Ch. "is aieTSyymur-Seoas, Um fe ie ;ee ee wo Ee : mG oe rcect us ant eee. C% set Mane nolee SO pd no agu th ' is tes "nett© ' ay " oe pein nyoee. Fat2) ims 2 % tee pl fo aeey mt sass im i gt, ge aer gree, er wy,st ae iy nd iat - on ei 4as, : a ot oeBowe eg oe ey ae fe. eeEME (07 Mas . Pa} i oer Why, aewy of a Bere ee : i ae C3tt ob, ES en, 4 sis Say :at Eo Ls eG ad oA fh ad Lo nate. Mss: By te BED "A we fh. pe OD Aaqu A PE oe is . a: Pad ain, CS i poe ae be Song ae fomoH fe a Le F wn (ug ny. rr ade <4) re, bbw whe a a6 5cal te % appre ord ahnas Pad peek we i ie mman i wees - Wee ud, feont 2 an rs Saad fat ts m ESOFaoe = A cs 6, St :of tr, oes set sme oheweoo VW = Up = A bee hee fei me Ee RS Se iis a EE Or aeep, Pee te saad feo ae an es ee eeme tf OF sas ae oy ' we WA eedhe fo Ge HB Cy Se Tm --eo EA, "we te im o a te} - benecD ie %, aot GB aa ; is "5 eos=" £<£ 8 4 & Og & oa z we -Phen, oe oot o% une ae? case wet " bad , we %¢ pe ww i # & ih. Be 2m ED @ Eo gs st LS ioe hij ees, te ""s ' rie eee: Peed. 73. The Assessment Unit, National Faceless Assessment Cen ire, IncomeTax Department, Ministry of Finance, Room Ne.407, 3°" Einor, E -Rarmp,Jawarharlal Nehru Stadium, Delhi id ons.for of India, Rep by tis Principal Secretary, Ministry of Finance, 3°Finor, Jeevan Deep Building, Sansad Marg-Naw Delhi-d 10004.~~. RespondentsPetifion under Article 226 of the Constitution of India graying thal in theget oy "vcicumaances staled in the affidavit Hed therewith, the High Court may bepeased fo issue any order ar direction more particularly one in the nature ofWilt of Mandamus or any other appropriate writ or order or direction declaringthe Assessment Order of the 2° responsent for hsGae)-oyaAesLe©ra)(Annexure PT} passed under SAes, 1997 with reference to the notice dP O7 N4 207> (Anmexure P-2) issuedWis 148 of the Act by the 1 respondent, after following the procedure laiddown Under clause (cd) of Sec 148A of the Income lax Act 1981 di OF 4 2039(Annexure P-3) was without granting sufficient time to fle the objectiane andappartunity of personal hearing is contrary fo section Sec 149 Ray Sec 1484and Sec 1514 of the Income Tax act (herein affer npwithout juriediction and also in violation of principles of natural fustics. Hence,the orders of the 3° respondent is Hable fo be set aside.IANO: 1 OF 2024Pen ab wy gs Ro te eR EPS or AO OEY 4 Te * 3 tam Seis Soy. BA wy < dePelion under Section 151 of CPC is fled praying that in thecrcumstiances Staled in the affidavit filed in sumport of the writ metdian, theHigh Court may be sleased to grant Slay of al further proceedings,sei 4 SS -- Ay Pipeiee ne Ce Cr: ee Page Sha eeconsequent to the Assessment Order of the 3° respondent, for theassessment year 2OTS-16 wih DIN No fTBAVASTISN4as/eoe..aMOFAs .ASA,PRSVARSyereor3:ssuport fos % oo oeoe o ae aeced hee SoecA ee * Meis ir A's 'aern ae & a ogClee e ioe oe ceBen i . ao. foe :f% Hn, , rGi en 83 a a ao%, : yee 4 3, ge th. Se pe Beeee 3 ; ;Sone aleeed Ione » sees :Peaal j cy * or}<8] eet "o5 Le ~ &» Co -- :Dom & oe oF7 ; deoe x| e ; ee acwt te a¥ hed ee rene TOroa o ? po teee BD fefear, then neers Faasas as eet boonx. Ee cna pees2 oS aonrn ahee gete Se oe; vee i) ia) Lone" "ha Myre te $oy a ie eld' % fon59] fe 3 $3 $xwh é s. ibec B ay a, be2 Seven' ae on or Preteee rhs ee ae. 'bt Sar age 3. venee, Nadwpe me wmTree, fs agfF Seve. bee ' foobe, pea & te a een aesee Soave oe LA eGNe * yy ae we cr3 ses on apes iftee Le re "os S, the@ 2S aiy m eea in oP re meSeve phe vod Le Bi: x4 as oo,oe ies rn,fe kd Gh gs63 Sinn ts eteee Me on vp 2 oDwe he OES ay wo i Byeet 43 th Eng is) onBe fe ee a ie baadC5 'bail oSRoo a ps: 1h. seve or2% 4 ad ie oes, fersfee "4 : eed bes aes ay :ce 2 ie £3 hak ween ttypees £3 ft ; om » indOE Spo tea oe he Mee eit,Boy od aL tn »ieee = age 4% Soneoe ries ae ae ce; aa Rows nts ; 4 yood tees ffae at won a ee £3Baer, peeees ws ten ee esas sone.: . : a Bassre 3 Pond a: Se i} a; bebe3 eh wie eBo & ' as ae on ofSy ey x we OL 3 :a Bo o ,A eh egy *2 Ga 6Bthe Assasament Order of the 3° respandent for the assessment year 2018-19wih DIN No. (YBAVYAST/OMNS 7/2023 -s4/10h8590189 CO} dated 27.09 20235(Annexure P-1) Passed uncer Sec 147 RAw Sec id4d and 1448 of Income TaxAct, 1861 with reference fo the notice issued Us 1468 of the Ant by the 7°respondent df 08.04 2022 (Annexure P-2), after following the oracedure laiddawn Linder clause (d} of Sac 1484 of the Income fax Act 1987 di. 08.04 2082(Annexure P-a) was without granting sufficient time to file the oblections andopoortunily af personal hearing is cantrary fo section Sec 149 (b) RAw Sec145A and Sec 15174 of the Income Tax act (here n affer referred to as the Aci)is without jurecdiction, barred by [imiation of me and alse in violation ofprinciples of natural justiog. Hence, the orders of the 3° respondent js Hable toKyhe set aside.fA NO: TOF 2024Petition under Section 751 OPC is fled praying that in thenm support of the writ pelttian, theHigh Gourt may be pleased fo grant stay of all further proceecinags,consequent to the Assessment Order of the a responden!, for iheagsasament year SOIS-TR with TTRAVAST/S/147/8023-24/ 7056890169 O}dated 27.09. 2029 (Annexure P-1), pending disposal of WP No 8154 of 2024,iThe peliian coming an for hearing, upon perusing the Petifion and theatidavit fled in support thereof and the order of the High Court datedOS.O4 2084 T2068 SOesd TS OP S024 20 07 S024 & OF. O8 2064 made hereinand upon hearing the arquments of Sri K ADIT SIVA VARA PRASAD. Advocateywihe Feltioner and of Sn Vinay K Purnna, Standing Counsel for RespandertNos, j te Sand of Sr J. UM V Prasad, Sounsel for Respandent No.4;8256 OF 2088:Rehvean<.xWE.NGtye & he2 oe OE " ow 4- Fone aS £3 ge Lat es ih egy, hedt ve 'ad a ee inal ef He we £Y :Me ao tone fen vot 25h rn wie tell re foxe ont 'aa. i et ra erteen bod me fon se rs Ga tt a i A Lt ye of OS.% co ee mE we Nm, OB BS 2 EB; Ss wy, ome : ; ree, atb 'Ged fee oe eG mM. 3s fe be gy. oy me ©" os : 7 Be a aes ry % ks as renee ti ae ai fod bebe eae S a go BO fe ey'oe : bs a - x ee ne <ceee, ie BY pssaes seed fx] acates % ih ie £ £4 pm ood é sooe tad tee yee OE veeme S bi ie me an an ac oeef, oa nf a 4 rs geFn : a 2 2B Boe © # ye BR S Be"0, Se, gt & Bon oH eS ww ® aaa nee : fis is % " - J P : £5 egboee. ay "SG 53 mw EP Core & (5 aS rn eeeste i 3 "ae te pam f a Ky Sih d in Sone ; bev LSws ee ate , nay 2 enee | Oe ie 2 Sat my EE a Edore = : 71 ", nae a £% iz ae a ne a beoy na: ise ~ 0 fe ee mw te eBWeer £4 ad Z Che cay an ee ue "Sond aewe OR 'eee pe a i e nm @G mH &vag ep oe % ie OME ne: aneere % zk ee. i , ee ee wen Beer oo ng: neces 5 r%bain ; % ee. ore % P tein eG , Oe he be ry Ey aeied = ee a ne Be we bm be ©By ees os a ee ae © @¢ © ©fee wed we oa 5 > re me wm 0h Te ry &Peer we peseos oi ' i 7 gbi & 3 a oe co eo & Be a aea) y & Ps ood ened areal ome cad ws ck bee eh adKE Bre we OY ~ pr ee we, ES aoe w 4 "are HE egeesSe ance ie a a a we, Beos ; ee iZd iced a a, oo wh a its Cr Broo. orkis 4 ea a eee a a ee + ORG * foowhe hon we Cd vee ee, on res he th ee"ee cree Jee Pa a3 5 en Mer go +4 Cy oeoG sip, oY See BR oe bea so Sobaer nee <9] : jee 1% where ce) eat: i aces wn a tf Mod,oh. ca edt om LEE bed QP "= Sone ty Se Co EE OL ie:: i: lee bon ae OS an as . ee eet eoret ae . te Ug canes an on Sot,a oe agree . Yves ia Fa GB agen oad 85) vipers ,oe a & & BG ge a a Bm Up x'a red. ree "eet eaten! ed eee, i a i ns iee we OG a ad ce a aSen a a eo ie i ss edi ent Oy ben =eo th Po z ry fot Ke od et eee ong vee Le rey; hd few 3Aone re "ees Tan _ tt "e4 eo Naw, a Pree ia Fac) ae GGag Qo kway, ie : a ae Peeye OB ge a a rn. go th YBwe hens y pen LZ eh bee x nett rns, gore Pia tne on 5S)en 2 bw Pag tote to bk he wer ete in onbe Sade $ fee gee oT ~ 4 cy ease ep tte, verske By me ie am & BZ . B rn an afon ig oe Pas . om, GB rus yet ag? tr, EEE Bove a ve a iMpensoe i? acan re i rae gut | OD mE ot 'ess Aare: : renon yt en a cen ay BS a ht weety Pee bom r Mo, 3 ne, "s i pres.Oot ee ed A se : a3 fee GR gre co Dh roe if¢ af & oo a ee se oe . ay en oe reed ed ray) Cd G . ay weom ay HE, ey we Ge h Boo RG aeFea e% we TKS SY 63 ef tat bege tat we Goro, es or Poeoe on we pee weg & ie en a: Mood rs foee oe wm wane! a ahead "icoaed Ee Gy me hen a ae Sane fede i rn os mene 'es% gz g B= @ & @ 2 Be%G eve er go ie 7 ht ae psd 3 thy 3 pe Co en; - 3 a 2 eS A BAwt Co ae OD "a an ge a 5% BO mw 2a ~» SS oe of Ee a a a oy Fe Eooe e 8 & 8 wm & 4 @ & | & a © f & bteo & & €e £ SG se OE | » & & TB a aan4 -- Sera oe Ze. o3 £% ae Ys 583 ths thee, Nene ; wd ee2 ne. rss) % ei Snake eo my Soew. et f me OY we oe: % oot tw > Bf & ' os a fre Pw Zestre} pi, cee * ree £93 ; "nee oy a as4 we «gs LS me nn a4 a ea nn "iG seine ih hw where wr ap as no on, iz Epes m bed ayon a are a EE Me ag. oe cs nn ans Ne 4 Oo BB mooy oR ei Be & ¢ BG cs yn a fm© 3 oe 5 ee aa, Se & os aeww nat froan ii ff £% Na oe * , ih a a a 7 sae, eee, -- oo aSci] foo se <n a A thd ted Prasad arr a aPa = : per et nn Boge = ty 3 fe EE oOa © €& "-- pl : ree" we ee Bomom ne OE ° at ee ea a a oe ap bebd Sle ED a : aa i ae th z Fi fone oe "ais ss ab ed <7. las ye aeeee oe < " get 5, z %. secs S ra ae ; ry ad ve Lo th6 58 G&A th 2 EB B ae FRnee "apne ", rs ort ?* Sect bot of t a%©$tiescheoN:wes£1 OF 2024<o:29wiancesfA NOporeaPOuryeomur may be pleased to Stay allfurther praceasAssesamert Order df. 26.02.2024 passed by the 2°° Respondent u/s 147 clSec 144 nw Sec 1448 of the Income Tax Act 1961 dated 26.02.9024 bearingDIN and Notice No ITBAIASTISN47/2083-24. 10817911811) for theAssessment Year 2075iSand al theDOL26.02. 2024, peneCourt.ling disposal of WRThe petiion coming on for hearafidavl fled in support thereofS.Q4 2024, 19.06.2084, TS.O7 20G4 89 OF 202amd upon hearing the argumerts of SriAdvocate for fhe Petifoner, and of SRI3Government Counsel for ihe Respondent No.1, andSenior Standing Counss! for the Respondent Nos 2WP NO: 8266 OF 2024:Between:Gandredd KondalRig, DO No ToSimfachalam, Visakhapatnam, Andhrat Sunhdachalam, MalaIFSEES,eada Rao,2, SimhachalarPrarleshAND1. The Union of india, Represented by its SecconsequentialS256 of S024. on fhe fieupon perusing the Petiicand the order of the HighO24 & 05.06.2024 made heraind af SREVIGHAY Kyt Main Road, Nearcretary Ministryrena noesnoand themourt datedFPeddibhaila Venkata Sai Rajesh,CantalSUNNA,UMUV PRASAD,, aged about 70 yearscvi Hostal,o~.Petitinnerof Finance,North Block, New Delhi- 770 0042. Assessment Unit, iIncame Tax Oenartment, National eAssessmentCentre, Room No 401, 2°° Floor, &-Ramp, Jawaharlal Nehru Steadiurn,New Delhi 770 0063. The Income Tax Oficer, Ward 2{5)}, Sankara Matam RoadVasakhapainan, Andhra Pradesh. Respondentsied " 42 tt es oo y S eee oe Bee tepe oa $ ee g' Oy toh, af 2 riean $e oo og Os ta we "Awe fey ae wm © BH @ EBa Luk % > UO Te (Oe a 'as i fen edrv < See , a aaa "% 4; bes Ea we beat peepFc Ss se eS been cca a Sciewe RES oe ee Eom gt a, EDSay th Leet uf Teeet peer Sow oe) oo ie "ey"om, oh } es oeed Ce a om aye ef a *ess oy nC os) a ror Seed iced we None ret Nad. On, {73bee oad ' sD ce a B& 2best Senn ae ; ae a Ewes aD en a ae ¢a , = ee a > Sa ne ay nn nr =a es Me ootee, ras g Ly a % there beter: ee a eet i) ae a boxecceadd veo et Feee eres Henk. Bee fove ase theen TERR ehhans : aye ees gee [or iesLt Megs Bot nwer bess ay 5 1spoe anne heed ee x ; SF yee 'agdee as sees as,th epee 5, . Sonne "3% $3 * whee, "2 Me " aanhe i * 8, te (Fa, th. Ped ohTS oe. ole ide =H 7%, 63. Ese) t. "af awtee yg ae pe gt ay we eek4 & es vin oo nner 4 toe. ona ty ; Pe £4 gn %tft po os fre oe sy} samme o oe tone Es Che bene Pesree hooe. ped. ve, they ' go ka sy atone on {$3 ee; sheer et CS wae, oy wean Pt Pe; Read Qn Yer. ey 'aS jee Soe seit te EG . ¢ped a "nes ", re " eri, taa or rr ae i Che tpee eas puied Cpe wert me Boe CS Le o Sone .SES as tee JESwanes post ret aba? eo wen a wo: Pa aes oe oe io; ead eee ety ompee. g ty ew £4 peo oe ry Ne senta te ewe" ee " ew fess ove 4 4've a isd * : ; --Mt €G& £3 as ieCa ee cS b, ks a oyaie AAA tht Need fo; ead Er xerl aheee iTS OSs , a 2 a Siriased eyant wy % Z 0% 6 o £..sO fe oe gh mh.Arad gece cond 5 teow Irene a iethy Maen eee w % ipo Bod neen rod ee eh, Oo nape, pases sage, weSeed nee £4 iL Neat eatfy "s tendon sonee - $4 {% ory ayLf we er % te eb She med'4 om ets 0 oy mess oeCy OG , xt "oad vet Pioee a Borsoy CRs nc ns) am *Go pe me we S.A SS ee 63 4ne Sor. 3 7G * "EE vheed rs 43whee , 2, ie 0, : A 5 .canal sa) te oie eed £3 vt "st Gabe, esneal ae o3 wgeee xs ef icacaal us os.Rene 7 ; . :pa & ao PF cad te OF pss hee 5 ;Bee pe an Eo ay éir eee RE od oe es ena "en hee vere,a re a a a gc es , ; festSM aes "ES an Os ae ae aa oY -+s, ee, eate % Pererd oe, F,tng pas is freon ioe a i gwd . £0 aes en kee Gontae po 4 " a SM tei? weed ie an on Feeswo cw; Wy es ye ns "ger a {83 hotan {aad g so © . gis " poo "et> s pores es re £35 ar) me ogeed. toe pseeSe 2. ve GB eeya EL fem he ONE cc © >fee a a weve Goes Betyg an San cee o 5 aloes Pa ' dees eager * os pees endow, ye 7 ---- = OO » Gk oOo & ©2st vay ae _ $ Hs a ' a pad peor ie ayce ne wt Sg tanees aed sapere sy) fy Sad vod * en hadOF ge FG M we a fhe Ge gps an A"9 e% , 2 * y oe we U4 % gen pases re,pe ta a ie) be, a ie js rnnn: 7? a a an od we SES nn sn a an3a fe, ee ee ot ar cae 97 aXG, ¥ rt, Ge Y i la 4 . ene ress wits,an fh Ret Ye ihe ayer EE: thd fee. tae Stree. oe td roa wy ee te, a eqns gene tS eeeed aotbee gee Us £2 4 = nn «iri vy ie ES Ha keon, UP dee " at ab ia aes 4 psd om Px he ex ;tA ee way hod os _ 00 a . . Soaa 'at ia) ned on AS he ' pon ety Beeote bon oe ae ta Othe " 3 cn Fe es e a wp be ad cNiet we fe a castes re Le Fas nage Pes we , ae Ce Meee. ih ae pase '" a Nattsrsed a it ee ee Va et 3 oe ae oS oe my 0 a EE gy we Sheeeall " pr "te, e caer ye Sen om is ns oe . aea3 = a) rn a tree ; id "yp acted gene & ge cy on im f% 'yee aRS ae Ser, Ee RES "i a thy oe ben eBie ry . wgeey tS 4 ¢ at Shoes Gs ¢ z }. vmene t™, ae"3 a % 'get, fey ey n fo ihe oa eae, bad 'oF 'St $ a LR fan) aese ae a en ard Ot on, | oe oe oe ; tee pee aa 7 ek @ co me we SE Be a) oe Ay oe =p ia oggo ee EG A 3 fw 5 ce myTent ; hs a, Soe, Leer. wens cand td ee as "3 $5, wD aoe. i Seatheat f ~ ine < se 'e beet ; " : - % 4,3 <a es a we me OP ne nn ne ®.oe "3 ms By * . -- eae me ne ch «ee aepee ; pee. ie 'ee pasi 0 oa 9 coe eS owt rn ne 1 0% Ch dt aesmi No&3esnondzR%wokhy ws.rine |Ayment fo.iwartSY8Aned abou*Sia.~%.murthy Baki,es"8274 OF 2024Behwean:ony,g<a'a Narayar'.3WP NO8ict Andhrastr.yavarapukota, West Godayar OFCENKex'Ogg,%NCS4 ine<sySe'"SPatitionarPingRespondents2S<£¥%&,uru, Andhra PradeshAND=|-'the Coretiiution of india praying thal:Faron . reeficer, Ward 7,ii?x-eeaNeaihi, IndiaAddme T>%.New 2cyaaovernment af indiageryPhLoePradesh;cecooperative Bank Rx-ae*eyOUT Thay £'at oF$;}, the'r2wilSNreas-circumstances sieted in the affidavit Hied {heonaeAHwh"yyé{Section 148A) dated 04-04.MNShergoh,MCHcingiy24082aoyaeraarSa an Sar Sewe 2424wwoesrder und<ae of the'ADUNTOF 20242»peuWa on the fiLoiiA NO3+3beyx+vLN.Naga Oeepak Advocate for fhie oa wt om, ee gg. ene Og shee seed oe £ mm astk a 7 yo oe ps ee ne re oy ea isp ek be a a oe bb & @ DOea si oa ee sad fad ' tee aINor geen Som aaa ey sr ee ane# eeu ie en es ee he; im es oS aOR £ oarom re a e m & ge &ey ; a en Fe oh 2h " i4 rs oh. s. bb Ihe a nS aC3. a cr ° a "ebinee a om Poe on tekif P wie ' ra on, % saben: oheee,a = bed a e op & ©cos GF me Eo a a ena 4 oe Ieee eeAs aA ay foee. £% ee o% «ee Sefbs 55] om Ee sad tee «fe oS i odifs pony we rs eet te ke tp tepee ORs whew LA ce vee en Seeesl wnnee tn,Serre . rn z x £ ented. wert,bore a rape, owe Sear. beoe ree, sheet Ae' aE Lars Sew pe ete were: ae SineZe a ra maare chon tos te we wm (Erat " a tS aes a § i :5 oy ™ cB ie 6 Bemae hed ae a gh oi ° peo- a wo Beas / Sonne 6a fae £3 Sooot ae, foe ~ & sean 05 eG oR we CBmeee, cer . Bo , a a ay reece open, we end. % ope rane } we Seaha) ma a OP of & Bge RS ve had Fcess tas theG tt he xe ame EEA tend fee 2 Ow oe aeset ee Zo OF : ;WS a wae nsi? aa ; my bs: : z ea 4 i]rh em ws PPh ogy Sot BMie ae ae oe a of seeo fin nD ge OS on a edi 5 ; ran be ee eea _ a OR Bo %A 7 a5, tm ine a Rmrenee af ie a £4 tes i 7Bane a3 . a ee ted S&S hie teebax) "3 £85. ae n 17%, press Les) aidce me t Ls Treng, eee net thee As ee AB CA tr aepoe is! 37 ». been f tnd foes pow ooZ we Gs a ns es OES"age a ee Bo ey Usay 53 0S Se ne, Boca g ote 1%aan nat B we tee Bere 43 bee cn rane Sere a cope tee as ee spre § a aoe-- 2 ne OO an rrS wen Ei Ipoe 2 st ogte ae Wwe foe ie er "fe EDas oo me w Me Seee 7 we Nee tere resi fs £65 Powe we » $eee fae ed wok oe a o 4 iS a£25 we fics aes ae ae "%, e3 = ondd te eet As , a boeel ~ ane & ye'ae % ng cas ry ae he aan ert £5 "Gg feaoO woe re at ee mh GS~ oe > i a aes a3 5"Ee, agen wd @ & & ay oe an egwr. 3 a "a a gh aes rag) fon er inesbegs sie he ce & Bo oe Se re,oi os wat i gS ; gry eet eee eerbi Wate B pm an rd 2 & &pe '5 ¢ i 3& x o ee eo " ee Oo hbeeeah CS Se * Ch ay Oo. 03 @&Ted a od 7 ao ay teed,wee z a an a7w ; & Kenai goo% f oad pon ms, 4tL. ie ehh wovts J thoy=FacerAan Bee~vaHatar20243.9NA Ree:NSeeglated 03OseLe NSwt$*meSy Sos DSN1B. O4 2SneKearbirary, without jurisdiction, viclate of Ariicie T4 of the Constitutinn of Indiaand consequanty set aside [he same:SA NO: 1 OF 2024:Petition under Section 157 CRC is fied praying that in theccuimistanices stated In the affidavii fled In support of the writ peltion, theHigh Court may be pleased to stay all further proceedings including collectionrof tax pursuant io the Reassessrmant order dated 06-03-2024 pean LENITBAIAS TSN 47/202 3-241 OBS0858 721), pending disposal of WP.No S281 of24, on the fle of the High CourkThe peidion corny on for hearing, upon perusing the Petition and theaffiidavil fled in support thereef and the order of the High Court datedOa 04. 2024, 19.06.2024, 1O.07 2024, 20.07 2024 & 5.08. 2084 made herainand upon hearing the arguments of Sa M Naga Deepak, Advocafe for theefiioner and Sri Vuey Kurmar Punna, Standing Counsel far the Respondents:WP NO: 8282 OF 2034:Retweean:Ganga Eswar Kona, So. Surya Narayana Kona, aged about 49 years, Rio.ONG. 2-0/2, Thodangimandaiam, Rommanapalie Vilage, East GacdavariCustricl, Andhra Pradesh.. Petitioner1. The Nahonal Faceless Assessment Center, incorme-tax Gepariment,New Crsihi, india>2. Assistant Commissioner af incame Tax, Carcle 1, Kakinada¥ a oe steer 3 5 ae Teteee aw $4, wi, eeea ase nn ee ee ae4 sheee. (ten, 5, Lae. ates 5 g% were:oe pee i Oe > SO a" 0 , 5 ORGte a , oa on ping 1 Gr oe wisi fon he mt OP 3 ee ", . 63 veeoe. sagt one. Be CAs LE tg os} ° & ie odaa pod Ke Png OL Pa os os a oni Fant a a rn n,n to ee OMie a me ge oe caer rs a nroe 2 te Ege Po dp aeLL. fo, ks £0 ; 5 oh fA BE ok "heed a oeStow GB po ee ms C% "fr tech Pact Pa iss} g ony asoS By ee ay oot ge EG s% cn) er a)Pe, te tae 0] ais Soave, 63 yh 4 eee Lee weetSe, eos se we OEeee a tee AS cad ie CS,aes tie een or at ben wm et cnie ge pe eR fee OB ~ & i neoe g 1 pre. we rch ie) ete Ee Sore 7 ts& 3 rs a ee oy te Okes % Pa a a eeee "pe rn a are CR Beg OS' 3 Bim 6 Low OG " & ryteed. rf orate py ri Be t oa Men --Nhinee sentFon bene. ee was aah tone Ye 5s £3 pe ;i a ann) 2 an ee wh ee EndBs, Vines a3 a, he t pore edt _ wan) Cox$ee % ce so > a © Sa coc 5 a a ann re a He mate aa Te ye Bt ED ot esbee Soe ye fy rn an i eA i Sh & amG a O © > =e og te fe 3 s&sors, mpced we oes "ee foe, ' ran isaka. ee ag "4 So hb we Oe ag , ob eSae ed oe EE ee "wm AZ pices get re, 8B shee ; :: as: Fae aoe ot ma ia oy a ee ro nedog ut co Re ay foo. SA gd saeal 03 a7 oe pee pe oe. Je ry rs iy cone f% fame it sfbpove o Ce ONO yp ee a an¥ las cs fad fy wok Aa £3 ieee 4 43 'a as C3i a , ee ee cy 8 weS53 ES pom oa Lo a OS tS Pr, SOR Nlpeeae " ts Egy ce] A age ¥s 'pen "searben aan By Tee mye Win Soepon ee %. z ee get teed os) wee Haat [on eeo & 2S Bb ff wm & % we4 6 sae, LA og 4 oe Rk qree oe 4, Ie ere2 ee cos me eS ) a ti pa iae oo CR : w a < e a oak ae ° as {3 '9pore ewe be vigeare © he ngees ee ome teed 2th. yyy hte we & pe ae gore fs 2h.toss iad owe fA ey ee [iy a Se id TD pe ES a shebess a ret oe how pee os Zn nie bes owen Sew ie on +soC ad a a iets ey cf oo &mE o B Bp a we Bow ORon y ' : mF Hy Tee OS 1 2g voni ge pe YE bm 2 Ew oS Pf @ &te Oe a Ro, oe oDmy eee ieee see we ween Cod por oy g cee fh .ws 3 ne ee a ae oo fy We i on wefone a Bo a or' 2 re ne aneee if ichee wn Soe a oa ree a oo% pa i "CS * ff ON Bow, rail f , ths %,OE rr a rs, a a nr nn an omi % fee ° nn gt ts Se ty ye EES4 oe ya rm A ca © a ABgo wm = is a no : on Se eeewe oe " 2 vue th eee & 8; po x ee " F ae nn aro"© om gy GR ke . Sok atPat tare wt aay ee ty IN Fie. Panes. (3) cot ty, eer< 4 s oe Wh % rs on A ae eeis we ; 4 agte rn: : ; al -She we oe te us CS pes ,, ey ~% gee nd gn ow oh. x43' ee te Be my "ER te 'ote ES Shoes bene He ¢ esce fe So & ££ £ © Bm & & S Bb mB & omherr 4 yoe ed owe ay fae eer > aloejew Se: a a £3 ae TT eee Pact ewe oon, toad pas oo 'Apel GGSea bee 4, it 4"hee (ne ao nat wm A MG fet " d i ae atl sie. 2B ass wee a "pi, 18D e "se "O ay oe todk mba) fi te tS pa a nS: a me nn nSwok ' Me "i baew: £3 on oO Spe 4 fh. 3 a webe,a) a a, 'ee | OB : a anpees we wt we KD 4: : . [ee Seed ne yt4 3 3wet net a ae ae ae BS roa] be cfye Re , oF ne ia Pe SE OGcf "a "er ia a a Eas ie, Bone £3 redSew ae wee, Fae Fae ee pon 433 faa 'et featFeeseey soto sp oad Lad td Snot we, jor we Lave <mee penSS a a a veo im CE oOwgrgng mySPPx&sqinthe arx-tBeyzrata~ Ny ' .and umean he:£WP NO: 8283 OF 2024:Beivean:Kondala Rao Kotepat!, S/o. Aged about Rio, 1-98, Near Andhya Bank,Yeleswaram, East Godavari District, Andhra Pradesh §33429.o PetitionerAND3. The National Faceless Assessment Canter, incame-tax Department,New Dathi, India2S. fimoome Tax Offier, \Afard 1. Turd, Andhra FradesnThe Assessrnent Unit, income Tax Deparinrent, Ministry of Finance,GSavernment of {ndaespePetition under Article 226 of the Constitution of Incie is Aled praying thalif fhe circumstances stated in the affidavil fled therewith, Ihe High Court maybe pleased fo issue a writ, order or direction more particularly in the nature of§S8Aic} dated O1-04-2022hearing DIN ITBAYASTIFN484/S022- 2390424714810}, the consequentnotice dated O1.04.2022 u/s. 148 bearing DIN ITBAIASTIGN48-1/2082-a writ of mandamus declaring order under Section 4eeeal tO4ed TFS? and the sequent Reassessment order dated 10-09-2084gbearing DIN (TBAIAST/S/T47/2028-24/ 1068230257704) as being void, illegal,arbitrary, without jurisdiction, violate of Articfe 14 of the Consitulion of indiaand consequently set aside the same,IANO: 1 OF POS4:Petition under Section 181 CPC is Hed praying thet in ihecircumstances stated in the affidavit fed in support af the writ peliian, theHigh Court may be pleased to stay all further proceedings Including cofectionBtof fax pursuant fo the Reassesernent order dated 10-03-2024 bearing DINAshe attmeO2a-eYSthe High Courtofr peruRay&ang, &2024,*yoseOS=4Qad Srva2.?ay*>xrt fa={HigetdasSeiveenaeNoes©S years, Rio.Ay.4eed about 3&Es-ona,Asfo. Surya NaPatitionaraNiH:salAe8?$BeeginaSs, TRecanANDncomne-fax DsN3rant Cenier,ayNFER$aNUmit, Income Tax Qenariment. Respondentst+SOL ihe conse¢f*fegSa;i& pleasedtyeewy-3POSSteg yty pos~aonf Asawvoy87arbiirary, without furisdiction, violate of Article 14 of the Constitution of Indisand consequently se{ aside the same:IA NO: 1 OF 2024:Pelion under Section 757 CPC is filed praying that in thecircumstances stated in the affidavit filed In support of the writ petition, theHigh Court may be pleased to stay all further proceeeings including collectioncueof fax pursuant fo the Reassessment order dated 23-09-2024 bearing DINgTPBAVAS TAQ 47/2023-24/1 0832590050), pending disposal of WR No. 8254 of2024, on ihe file of the High Court,The petilion coming on for hearing, upon perusing the Petition and thesaffidavit fed in support thereof and the order of the High Court datedWV OG S088, 1SEOP 2024 & O8.08 2034 made herein and upanhearing the argurrents of Sd Sri M.Naga Deepak, Advocate for the Petificnerand Sn Viley Kumar Purnia, Standing Counsel for the Responders:WP NO: 8285 OF 2024:Between:sr Lakshrni Pasupuletl, Wo, Sambasivaras Pasupulet!, Aged about S7 years,3-19, Nekkallu (Post), Thulluru (Md), Guntur District, Andhra Pradesh - 922PetitionerANDentre, income-tax Department,wetswood&eASeaae:Soa.£4eBofjoftthihaifposme)+i)<New Defhn, india2. ingem 8 Tay Officer, Ward 2(1}, Guretur, Andhra Pradesh2. TRe Ass essrrnent Uni, Incame Tay Departriant Ministry of Finance,Gavernment of india. Respondentss High Court mayreSTOP 2024Paton under ArticteexIANOa te Me oO Se Cc mom wioe ES ES oe & me ihRR ea fe A ES fee eesoo AY * oh "e% ee foe thy & *,i Re tte OMS a Ao wm ONEee on , Maes ae rea" 2 G@ & & Gs oyae? ee ", fee ay | :w 2 o B c Af 8 # my© @ py go ake Oo & & & & ee LE, a. a ae + a i ee Oe a nt"apa Rcd oh. yee hee,acces Sarna ; ery, aes ro ee tg.ne t, oer Ng, a §Sey a nn 2 eeTH me ek Od bee rey thd ca ne edpend + iar i ae 30 apeod ti kee Py 4g ae be ith ¢ans: a a, a Bm & gi iha 'hs pale ents ee. % -a t ' ,By te ns a os ©bo " bias ry 55) , thd oy baa) cod =e aan%. t Ea 5) oo See? Ps i wine: Ean 7 eet 3 <3 ay e% "eo 'gteS a en, ae all ae dere"y ees ean? aes hee ie wee"oe > on on Dee] aon ~bes pea wooe ":,cee ~ aefee. as Sree: 'ft ep, Send Ng Seah of fec Ea 63 os A v0 wpee,ts Org x Yogaih. as tton fue EEGy aEpe, nae GSnn) ae: %wee "epee ed Lh panesme tf ,<3 ce v Debye eea eno)a A CP gemsfo Is oaape Oetone pn ns an aneme CP Gb, wi Iibiea ati an eioo Os de ags esae 5 see aar" moeOb oo ps ae:me ftmosed <pseed ee mw eShgee rn we ae '2 G © nm EG OO C2tee reed oS AG ieas ee 3" gp YG an- 2 8 foe & CaeLe bores Coe oo 4 aud oa boa& be te Gee Cy; Ge ¢ @ & B&B Beoye re . pron "oad EE Gt eg 1cs a a oe ct vsoy 6B &@ t £& eel thtoF etitioner}. The National Faceless Assessment Center, Income-lax Denpariment,New Delhi, India2. incarie Tax Officer, Ward 200), Guntur, Andhra Pradesh3. The Assessment Unit, income Tax Qepartment Ministry of Finance,Government of India. RespondentsPetition under Aricie 228 of the Constiution af india is Med praying thatin the clrournstances stated in the affidawi fled therewith, the High Court maybe pleased to issue a writ, order or direction more particularly In the neture ofa writ of mandamus declaring order under Section 148A(c) dated 07-04-2028bearing CIN [TRAVAST/FASSA/20Se- SaTOdeos4e4doy), the sonsequannotice dated 09-04-2022 u/s. 148 bearing DIN ITBAYAST/S/M148_1/2022-2304267507 Gihand the consequent Reassessment order dated 21-05-2024bearing DOIN FYBAJAS nf Sitar S02 3-24) 1 OBS0G4 28204 karbitrary, without jurisciction, violate of Ariictle 14 of the Constitution of Indiaand voncenuently set aside the sarne:IA NO: 1 OF 2024Petition under Section 151 CPO is fled praying that in thecrcumstances siafed in the affidavid fled in support of the wrt pelition, theHigh Court may be pleased to stay all further proceedings including collectionof tax pursuant to the Reassessment order dated 21-02-2024 bearing DINITBAVAS T/S!147/2023-24/1 08300438204), pending disposal af WP No Seo? of2024, an the fle of the High CourtaThe petitian coming on for hearing, upon perusing the Pelion and theatidavit filed in support tharanf and the order of the High Court dated(4.04 2024, 19.06 2024, 18.07 2024, 29.07 2024 & 05.08. 2024 made herein°WRIT PETITION NO: 8372 OF £024and upon hearingRehweenage bes oh ee 2 Cp me ot somais oy rs fade ay wr feu es me te2 te we fe ty ILD te & &Ce ge ory ee fee e as 5 Be tepes it ttt peed G3 pa ons porces frees, :avs soe ry fo : Sie eo te % E35. teeong cl ce sm if 6 me fe ceuO a wy 7 be wd id aedz a MG bd oS eee o was ESae ee be Faas . oe iC ts Oh 4wee f 5 F ee Ren agen os, s if hon baata ; an g a= me ged a ane', + ; f ose: qoo oS on nee ae eit * ee cee; Ena £% . fee ;, prea, a repre, % Peetmy eh gee i a tS " Oy EEe% ge ~ © ; a TEbooed " * vee oe id beni*, 5 we, gece Fee ry nenwe aye " "SR ee geae gee Bo ee ae aoFs . aia', aiiabe %Bowe Fy ne nere: g its ca Vana "4 rews 5 ys a oo 4 m4 we peeae ) on oo oo it mr i Te he" fd "ange we, eh nek EY go oRBe pe * ye fe ae5 wn ry nt oe hag ae . onfei od "net eon % ye Sheen asfe mr BY emg rns son IG £% :med _ Son er * At, 'eet beeSy be He one, pehe we ie. on BO te fy bea Pee io Be pt ae es men 4s) Co EGoS t "3 'o ues pe re ee , eeCh i Po CF ty eee co' need Sea ro is Pc Cone <3 vaas ry ee mye OR GE ao CStd f £ , ee Z peg mnoe in pen. ry ied 7 pars ae, ood ErsedeG ed rs Pas tenet ca C4 - [$3or ae or ae; ots"ey, os a ae re te "gees mm xeEe ee oe 'tet: . od $7 i teak wea j By fo p £4 Fh a! . ve ponao] a ponks, oe bee Cette Pcssg mm oy tS CHee F - . : a 3 _ enpenBee - 'on s pies & ot wm $2 tes C3& em ancy: on ae won yaobie Coe ORK einen be see if 3 ogee pn ye is isedoe OG i er been C3 Seat whoo. enbh Gaed a ares % tws fo 1 an Bae aes = ""C4 * iors "ee a oe a Sie asA 4 Z 4 fF ey£3 is nes we ee oe Fs a =' ass ~ ae ie , ee(Si an is a ae oe :w ~ fore beer ss win Pes ian Pot _i fee m4 eae 9A, me od A Se Eebe % ee * oe: as nt o 4 ; ;Ese 2% aedd "ht pa nn oot 3 pee fas J 'woreey ba os ce ad ' ers% ine on Se pe . 5 /B aa EEG ae 8 8 & SZ; ans, aed Sy e ei nn C3 eeoD fo oS * Whos faa ib a wed issn ote etpa Me nS me cd ve 'an a) oe ; oe4 < cbeee ies on fa 'en dine a mee: does .3ced ich a 1.3 ue & oe Deve: ; a $F bn ae uspeed v3 Z pod yd po eats, Pid 2 & #2 4 gs nn"ty a een k Pes oe a rs £3& a : jae SE oe ee ye a a acameo 5% oe o, oa re " oona yen: %mM se fF & @ &B -_- -& Bm ia en Nente we tee, oe. joo at rg) agere mm Lasge t "FS TR Be on ees » Sh, eS oe .vee, ee ome eh oa Ge RS hE ae ye Thron ws ran on wn, vA ort, s pon oh pa eed aedi sf ccc ans "i i © FR & hve 5te QoS Bo gt "SS aa mn OS . ie Sen : ; ; bey YE & & gp © Oo Be wk & So ES, 4 ba nee % {tt Son ' peed islene ; be-coel 4 oe. tA ae P ero new sooters So & B® & © 2B Ee FB Bt ts eeepow Oe fee ee MB escy acm coc | a cece cca rn)tie, £3 agree Sag ory ey 4£% fonLe eee tek.wn Shee, geEs <f, tees¢*K8 writ$Sr appropra4aany oth>SA&SSESsment~y8 4 .%i20yearERAct by the 1" respondent dt 23.03.2023 (Annexure P-2), after following theprocedure laid dawn Under clause id} af Sec 148A of the Income tax Act 1961a 23.86.2682:ahyections and opportunity of personal hearing is contrary Io section Sec 149oS"Bon Jexure PS} was without granting sufficient time to fle the(2) RAv Sec 148A and Sec 157A of the income Tax act (herein afler referredto as the Act) is without jurisdiction, barred by limitation of time and alse inVigkation of principles of natural justice. Hence, the orders of the 3°respondent is liable to be set aside.IANO: 1 OF 2024Petition urcer Section TS) of CPC is fled praying that in theorcumstances stated in the affidawi fled in sugport of the writ petition, theHigh Court may be pleased to grant stay of all further proceedings.consequent the Assessment Order of the 3° respondent, for the assessmentyear 2070-17 with DIN No. TTBAIAS TIGA 4 7/2083-s4/ 1058985552 (1) datedze. 122023 (Annexure P-1)}, pending disposal of the Writ Petition No. 8872 ofa2024, an the Me of the High Court.The Patiion caming on for hearing, upon perusing the Petition and theafiidavil fled In support fherecd and the earlier order of the High Court deted04.04. 2024 OF 08. 20284 12 OF 2084, 29.07 2024 & 05.08 2024and upon hearing the arguments of Sri.k_Adi Siva Vara Prasad Advocate for>sea?hhI3%£2.i:aewy1ipaeoesnaloefhe Peftioner, and oof SriVihay K.Punna. Standing Counsel for theMesgparident Nos} to 3, and of Depuly Solicitor General of India, for theRespondent No.4.WP NO: 8827 OF 2024:Betwesn:ANDSeek:=. RMQSpondenwydedoecS:coaesety ARaYmae¥aor dirachioyayReyxayoaaeLe,weaks2i ordWWEpits©©us de*pene$"%WanES'EOSUPMSiaNnoAwfyiSeen33(ANG: LOF 2024syXeThe petition coming on for hearing, upon perusing the Petition and theafidavil fled in support thereof and the arder of the Nigh Court order dated16.04 2084. 21.08.2024 & 18.07 2024, 20.07 2024 & 85.08 2084 made hereinand upon hearing the argurnents of Sn MNaga Deepak, Advocate for theFetioner and Sn Vihay K.Punna, Senior Standing Crunsel for theWRIT PETITION NO: 8649 OF 2024Between:Sei Venkata Rutumba Rao Kovelarnud:, S/o KR Wadhusudhana Rao Ageyears, Qceo Business RAN ARWPAYSSOK S9A-5.18/3 Flat No-t 18 SrhacSuiding, Funtime Road, ony, Viayawaca, Krishna ~ S2Q008.AndhraPradesh, incia._ PeditionerAND1. The Income Tax Cificer, Ward 2(1) Vilayawada, C8. Bufliding, 1° FloorAnnex, M.S. Road, Vieyawada, Andhra Pradesh- -8QQ004.iom:it3ae!ES534]ai Ghief Commissioner of Income Tax, AP and Telangana,iY Teawvers Masab Tank, Hyderabad-S00004.arts4we;%ioHoe]&va)26]waos38wapode.am3pasesingeme Tax Oenerimert, National FacelessertxAssessment Gerdre, Delhi, Ministry of Pinanne RoomFioor, E-Raimp, Jawaharial Nehru Stadium, Delhi) PO008.. RespondentsPetiion under Anicie 226 of {he Consiitulion of India graying thal in thecircumstances stated in the alfidave fled therewith, the High Court may 5oleased fo issue @ writ, order or direction, more pariiculanly one in the natureof Wnt of Mandamus, deciaring the Assessment Order cf. 30.01, 2024 passedby ihe 8° Raspondent ufe 147 rw.etddB of the Income-tax Act for AY. SO4S-TO vide OIN No. ITBALASTSS/147/2023-84 4 080255851), which is passed as&@ consequence of the order passed ufs T4646 dh OF 04 2022 vide DIN No.%instead of PACH SraAnernetaxr Act ayweereMANTURPetitionerOOY¥;:RE5 G8 2044 maderiVENKATRAMoR!au, KadANDae~&,GearriackyrocieyY Earrin"9e-aitSe3ondent Nos tT fo Ss.act tEAP /2OR Ss£~SKEosoPhe pies~a.>mn24. on the: fie af ihidavitN2fioemanWP NO: 8006 OF 2084RehweenIANO: 1 OF 2024Counsel for the Res"y®aa31. The Union of india, Represented by is Secretary (Revenue),Ministry of Finance, Chapartment of Reverue, North Block, New Osih~ TEGO3. The Principal Chief Carimissioner of Income Tax, National E-Agsessment Centre, Income Tax Department, Delhi, 2°° Floor, E-Ramp, Jawaharlal Nehru Sladtum, Delhi- 110 003Ra5Tre income Tax Officer, Warnl-1, Proddutur,4. The Additionaloinl/Depuly/Assistant Commissioner of Income Tax,National Farelass/E-Assessment Centre, Delhi, Income TayJemariment, Deihi, 2°° Floor, E-~Ramp, Jawaharlal Nehru StadiumDelhi 1] PO00S& Assessment Unit, Income Tax Department.eekRespondentsPetition under Ariicie 226 of the Constitution of India praying that in thecroumptances stated in the affidavit fled therewith, the High Court may be-- to issue a writ, order or clrection rmore particularly ihe ane in thenature of Wirt of Mandamus ~"adhA) declaring DIN and Notice No. TBA JAST /F A4R8ACGSCN) (021-22AOSV 15487 (1) dated 21.05 2082 under Saction 14GA(b) of the IncameAct, 1989 CITA") and DIN and Notice No. [TRA JAST (Ff AaSA f2022-SS/TO4 2583688) dated 11.04.2022 under Section 1484 id} of the [TA andNofice bearing DIN & Notice No. TTBAIAST/S/148_ 1/2082-S a) TOR 2888857}dafed 17.04.2022 {ssued by the 3"Respondent for FY 2017-18 (A Y¥ 2018-19)as being arbirary, Hlegal, unreasonable, In contravention of Section 148A ofthe Incame Tax "hot apart from being vidlative of the pnincigles of naturaljustice and Anicie 14 of the Constitution of India and consequently set asiceaeoodY°~.2pesowLo(SNy202oneJ and N%iyéiF AASrcawl"f&Ais Idd ras%ae¢;N3H&P:ariaty Alice ander Senticyth Se¢$myme_ Secharwy,Ast?A NO: TOP 2024ieRisaRaitdenis not io=iSaspaiding333Honer, Dere Petpe3, uporENEFEOxywe MtMy ¢¢gToaegerespondent No.7 and of Sr. Vuhay K Punna, learned Senior Standing Counselfor Income Tax Deparirient for the respandent Nos 2 to 5;WP. NO: S085 OF 2024Retwean:~.Hyma Rao Chandra, Sfo. Chandra Venkatramaiah, aged about S6 years,7Bfo.4-817 Nandigama, Nandigama Adda Road, Sattenpalll, Guniur - S22 400PatitionerAND{. The Union of India, Represented by iis Secretary (Revenue), Ministry ofFirrance, North Block, New Oelhi- 170004The Prngipal Chief Commissioner of income Tax National E-Assessment Centre, Income Tax Department, Gein), 2°° Floor, E-Ramp,beJawahanal Nehru Stacium, Delhi- 710 0038The Income Tax Offfcer, Ward-G(1), Hyderabad.hyebsThe Incerne Tay Officer, Ware 1 1), Guntur8. The Addtional aint (Deputy 'Assistant Commissioner, of income TaxNational Faceless /E-Assessrrent Qethi, insorme Tax Gepariment, Delhiénd Floor, E-Ramo. Jawaharlal Nehry Stadium, Delhi 710009.RespondentsPetition under Article 228 of the Constitution of India "es that in thecircumstances stated in the afidavit fled therewith, the High Court may bepleased to issue a writ, order ar directinn more pariicuiady te one in thenature oo of Wr af Mandamus = declaring Notice -- beariryTRAVAS TIF MASACSON W202 28 -23/ 1 050048546907) dated Sa.022025 underSection 148A 5) of the Income Tax Act. 1967 CTA} and passing theAtte,consequent order under Section 148 Ati) of the ITA bearingTBAVIAST/F/1A8A022-25/ 10811 222n4it) dated 22.03.2023 and Notice"ertft i 7 2ipo, 5 ee>3;P 3At pe, id & aeip npr "otin hug nS)FG osCask 3 wh tng aggif ge gee an aisgO ge a m & Ee é ER eg; mp ibd , ey 5 ; i 6Ge ws B om oe 2B ey Com £ans. oo 4 wh a fee shane ane a fe eeeoo & oy mp We Ab ED ee m gaSeve oe ae as) hy hen: Poss ce " st agree ifs gy& Ch | Be ae © Bg 7 Oea nad ean arESM Be eS fe " ie ge BORG2 8 Se Bo om ae oe Ce be aSe pee oe on BN Er a OG fe 2% fper a fe pt ww OM G my Me 4Kive Tie) Si wien Rey % ee is ber, oh. uA . ar Ah, Med o%a ee Ke NY 3 ee fy gS eee, we tent foe tefk ae & eA a annn ors i ten mone OF wy a es aoew Ge Gk Bom & c wm eSa ed rig t pes % thn * os ee beywey go be oer oe wage NS ow & ns:i "og wo oe he a3 = pad ie ° y i' vo GR os G £, Bx ns rnmo . ag os oe one ee re e; ong aks of3 "oot aoe, see oy , t cH 3 TE apowe"a GO om wo © ce Se BetSem ek e. an eS 2 "Ey Ooa a: ie Be, a aeoy 4, Ba og ti, "eS A, ce oe iy teed Liped oh aftwe a t in os Phas! ¢ aS 4) fom a -ro i, eds HB a te fp Besan my OS os a cn ans One co chGee. fe 3 2 be FF 2S Beeme yp es os se we a ne a a sn5 &@ £ . ce xe Be nn annbey 2, A be Sg fy eyo- OR BB & & 8 Be ies ay te & om Sole Sly, ge (aie eo "fe x Ee %, aan wo UF Be Lowey 4See tone £5h hed te "Geer freon bey. £F5 rans a pn beeen. od a,Sf ga & oe aa ae ee wg i & Bee aM odYo gE ce cS , & & os oy obs3 ye SP, 0 ee eo, hs one , " "aBod og HE OA a "neat bere y, oe oF ve oy wy fhmS sO od 'ae eA & cs nead a yee ee Be ' Pd nt we . Ke 4 'eetie a 7; eet OL a: oad oSO.,. oh ¢ Tea, any Cs hee oa aes we onFi es ae fe, ed Ege een mk Pitanew aM . % swcedh ; tty Fah, ght re een, gsp ieene " oD ore. patie ewe Cx oc En Tene korey BA OE re SN pee " i hc csPa anew. s 5 ' ae Me ' "Areyan 3 waa ng os eet oy $ Gh :P a : ae "6 cen a reeo wm SG Oo a 5 © & BS of we UEoy OE gy a vA ae, am ke mn amintet , fay £h% es Schad agen et steet ae fae os ey oeoe: te ae rag femve Pra, ies "Ng LLL ae Niewe seat Z aad issans i oe ia a Oe ie a "2a G me os} om "8 ; on aoi - ; a3 . ' ce on {0 net"9g oO & x, 3 ' 2 oO a wi a£5 "te he teed cen * a ay eres som ag thy Neer aaé eo a rE ey ap ig ia ee ie or. -- ae ape dead ;CD OF me Ste eee "pe pm one r "s a bten iei: nn o oe , neigh a pee FE faeeeify oe ae ne ve od otsrem prin Ly 24 * ee fast Mineo a a : "ren, ood* 2 er be fre toon, vas £5 ' me tenner "rywnt SE5 eaneet - pot Os sad ion Eh. pew FA"senpit saat oy Cod if i ed Ge yee eee am "% fsi (WG CS "3 Tp ee Doe my oda ee ae ee Pe G3 FS mE om "eS ft "Eerr Go ¢ * 6a] Sad om woeny aSoh ye hited C3 '1 ong Men, net 3 3 :an us re ae bY _ a" @@ Bm m ee Zz 2 om Bo B : meeh age fini ie a oe pont aw a shee? a i eve :; t,t fees oe = $3 sete ' D boone vr, oois <p gm BO Oe eB % ee fe *eh hgh * f a saad ea = Wok ", , od cue .Dm 2 Ew he or Cy yu "a,ao Stat Re 2 Cth ow a onSeite ras ee ao) ween: yon as s Pe, See wn "a ienn ne Bee, ES ef, been Pg Be,4 ee ee ee ee WE aeoe Cs ae wns Rag oh.nes we 425.03 2024 issued ufS. 274 rv 8. 277016) of the ITA and Penalty NoticeST) 23.03.2024 under Sectian2i€é rw S.2PiF of the (TA and Penalty Nofice bearing [TBAIPNUIG/271CTMoye023-24/1 NGSS28565(13 under Section 274 nw S. 271i Ne} of the [TAdated 24.03.2024 passed by the 4° Respondent and direct the Respondentsnot fo inate any coercive steps against the Pellicner, panding dispasal ofWP S062 of 2024, on fhe fle of the High Court.The peliian coming on for hearing, upon perusing tee Petition and theafidavil fied in spmport thereof and the order of the High Court catedZe O84 9024 19.068 2024 1S .07 2024, 2S.07 2084 & O05 08. 2024 mace hereinand upon hearing the argurnents of Srl Jyothi Ratna Anumolu Advocate for thePeltioner and of Sri Venna Hemanth Kumar (Central Government Counsel forihe Respondent No.l, Sri Vdhay & Punna, lesrned Seriar Standing Counselfor incame Tax Department for the Resoandent Nos.Z to 3WEP NO: 9128 OF 2024:Between:Venkanna Cora Ranumilll, S/o late Rama Rao, Age 7&-1-) Gandhipuram 2,Danavaipel, Ralahmanedry, EG District 533703, Andhra Pra PastitionerANDecretary, Finance Ministry ofFinance, North Block, New Delf: 770004me%~oyoy=owade,=eeoBeeitoie2pr6oe*. The National Faceless Assessarnant Center, Income Tax Depariment,easment Und, income Tax Department, National e-assessmarntant"Soee]iebeswsCenter, New Chsihi, Roors No.404, 2° floor, E-Ramp, JawaharlalNehru Stadium, New dein? P03.weRespondentscin3h&umstances. sis=.cHeSthery*x[A NO: 1 OF 2024oraceedings includincrar i6NiNcom3rex.sa:3AN*&The peseltesef the Higuy+xsuppart#8:3.HeexiMidaveaymyetoyaXayoeAasl & 3HOS."iai for fhe Respondent r$8 OF 2024=geaxWP NORehween!<:rat Noo,PASE. Fer Pv83 4q (isigPetitionerAND1. Tre Incorne Tay Officer, Ward-2{3), Vigyawada, Andhra Pradesh.2. The Union of india, rep, by its Principal Secretary, Government of IncMinistry of Finance, Floor, Jeevan Deeo Suliding, Sansad Marg, NewDaihe? 10004. RespandentsPetition under Anicis 228 of fhe Constitution of incia is fled praying thain the circumsiances stated in the affidavit Ned therewith, the High Court mebe pleased fo issue Wrilof Mandarnus or any other appropriate Writ or Orderor Direction declaring the assessment arder di28.d2 2024 for AssessmentYear 2012-13 as null and void, violative of the principles of natural justice andcanfary fo the provisions of the Act, T9@1 without furisdiction, andconsequently set-aside/quash the assessment order di 28.02.2028.| A.No1 OF 2024Peiifion under Sectian (1S? CPC is fled praying that in thecyoumstances stated in the affidavit fied in sugpert of the writ petition, theHigh Court may be pleased to order ay ef collection of the lax demandraised in ihe assessment order dh.ee.de.20e4 for the Assessment Year 201T2-13 under the Act, 1961, pending disposal of WP No 9288 of 2024, on the Neof fhe High Court,The pefiian coming on for hearing, upon perusing the Petition anc thealidavil fied in support thereof and the order of the High Court order dated(2.07 2024 made GA LA Ne? OF 2024 and order dated 29.07 2024 &05.08 2024 mare herein upon hearing [he arguments of SREC SANJEEVARAO Advocete for the Petlionar, and Sq Vithay + K. Funna, Senior StandingBE ee"ae the £75, ene" ify ag ey ad "5te & Ben wok 4 "yes nS oe ee waeneg al ted 4 at i ge " oe a by rer, tad Be Gg Ts a an neben 4 '. . Oe y LA 'yee £3 ae oor ' eo ae tae "pt ennee ~~ dene iSped s sags ra mee + "he sthosk: ie ty thi_ a5 ee ne a, th fe fe ey uyoer es os if e - ewe heer me £4 ee hee? 7 tfme we a oe ea % & @ os »w = pe em & we Ys wi OS fin nc 4ones ge te ie 4 ee a he ca BPD aepone nee, By Cad Sty wee F, . phe oor ae 'ae oe Bere tay Bs ta im TS Se sn ts be NE 'eeeee tee gy a OG Ge ty "Rom abd Hs a % a i oS Irae po S . te -- wae 'aeree %pe a tks , Lh on had ry aps "i * % shoe. .as eda ok a ow vee OE 'he 2 bes Ce coe oa we5, G fo: ese Ge me ' he asae ed me fe yee a vin Sy nyathst es sre ee a ae pee oft oy Viger om oot sfe5 Ieee en a ¢ nay 3 : ee Dad Sood Si. a t - x " um oe soon i, me ON ee oeSeer boson a hee "en Cs " et fad igtes : or oSr% SS ress 3 eo bat oF * ed oo " C4 hy fodfo wh bon oe & EB mf 8 gpae ony tS as ee ke oo & nn ae <a "3nm" fre. "a Zo trae he, Dee bece. - bet mm weet weees ee= mot ~~ " oe, TS og Bo (ho hesre wx Aha, oo A bes o wets 'eat chore oe ee os ys veened. " A Sees ; "ee an 'oe, see Rese By wpek penif Oo Eo a ioe i B® "0% ies" Se Len whe Co ia hee nafs, orn, le eed oo ay bceae ies ne f. ne ee oy Sag is a iy ge GS @a YS tae - a Be ; pRB nn aaa - oe an ey Bey ch oy ao @ & 2 & & wetee. sO pa ti Lod a hak ; we GP ae Cy fee 3pan A oy pee f "Sin, a os el 5 a aot teeer pa fn, nee oe See . poe sa Maat bee ae eeeee. esee en te) % ve, oe Cy # ify aes "hit e Ch "Eebes "3 a - ee anno, " oF os haw a a5Mae et Pa ~ CS ee 7 er ae fons ied aery 4 a wey pee a Se ES "4boca' wah ey a x3 i i fox ree ack feat ey at Soom£3 Ba cy & . the enw ae aa eo os ce awe the 23 hieh. "a eo pe fb EE laa i a ce a3bee a w be % re by _ a bd an as me' tang Sonal t + be oe bebe ahoes om " we 'a M oe & ae ea a (oA wesa ss we £o% oy, a aes 4% 2 o oe i rad réxe) 4 ths tA £9 a Bces ss) 4 "ny is e a a f;nes pe Me Pal oe pees we pan 4%, on Ape rae a a 4 on hs"ee ay. ate fom Bess oh. : BG > £ # oepe aod OE ey oe: : bee oy vo on pam wa on,ee i poe oe = Sew peg 6 esas ne 'hen bea io% oe me ; ; Ps a nes ae akon% we S £6 B ge a 8 8 & a ""tein he wage von Sd " we 5 kege rt we Dt Oe Re gEapeee rg a 7 a ms 'ae! jreen, 3 'Goer. Sone. fact Bi fee : noe ths: ge rn © a oe ica "sony aM MO Ben whePan Eats oN oe wn ope Jewe yo ; fo a4 ity a otNea? a . oy 3 aS ed % bines en Lee =A me' eR ae : ; ; my ie, 7 ME tebe se hee ee oom me & beh, : a nn. a Aaef we tee = 4 gw as me gy oe ooge aS ed th woe toe. ee pee cm Se to ee ee shoes oe raae weer. paved poe atnvin, on ne pee aay "94 phat eves me: a bdco aS vn hee ke OY ie ee hye as"ES : se eed 54 io ce * ae Pe : en £44 hows Poo ae) ww 6 bee A ane "en Gp en , ' apm ae iw] py @ f 3 fad aes Sen pos a 4 nd ey) wot ge $i oes "ft, "fw aig "4, we , anne 4 Set Samad ta .It res 't wwe, ar fe, 2 np re apa ' pan ey 4 poras wh ae ee B hd on cn GS<4 ay f } . Sevres _ ws ~, WE wreve: eee at at c4 Seay spe es& ry mE 6 Eo wz Be ~ @ BE iSa . oO @ a fer. on ene: " gc aS te] ro . *ce Zz in oe o @ ae my, B98 BS: , 2 & ee ye a bed 'if * Ee tg cS oerd ae ee . Oo © @ ge to gy ww EDrae) : oR Se rs % gs rn aan or a ae (a% py se oe Ly veoh haved 5 CS 'se See: 3) dee? te "2oe ORS oo ot "f a5 a te x CE Bs a ae aero aheed need ace. peee. tS th i " gore Peeeed . 4 a 4% eee' peeshn Soe Shh , : ad "he pray Cin, May babe ct as ee , sgiee /jee mY BB & w em OY BB Ue ee GY4 weet. nae te SP a Z ee 4 owes sae. iS Th C5 SweOS a eK ae ih Le Sow Sd 4% ® oo ue icon ae : ge ES oe fen EEG a2 fie ke eee ~t- s 4 H 4 wer a rears * ¥ bee. on, oy a oper wae,wn i BoB 4 ° eC Eeiy fe Bo a gene ~we he boom ee gf a3 a Exoo £3 age o BSSe é 8 wo Oewo BiB os "oyco & B wm tbry ¢¢ *La canassYSuc¢ PY3aI NOT OP Soe4HHPetition under Section 157 GPC praying that in fhe circumstancesstated in the affidayvil fled in support of the petition, the High Court may besleased to order stay of collection of the fax derriand raised in the assessmenttT; pending disposal of WP.No.o476 of 2024, on the fle of the HighThe petition coming on for hearing, upern perusing the Petition and theatidavit fled in support thereef and the Order of the High Cour, dated24.04 2024. O8.08 2024 22.07 2024 & O8.06 2024 made herein and uponhearing the arguments of Sr. Sanjeeva Rao, Advocate for the Felilioner ancof Sri Punna Vilay Kumar, Standing Counsel far Respondent Nos. 1 & 2 andof Deputy Solicitor General for Respondent NooWRIT PETITION NO: 9577 OF 2024Between:Sramhareddy Arumaiia, Sfo Ani Rededy Rio 3-185, Kunchanapall Vilage,Tadenalll, Guntur S22507PatitionerAND1. The Union of India, Represented by ts Secretary (Revenue),Ministry of Finance, Deparment of Revenue, North Block, New DellsThe Principal Commissioner of Income Tan, VilayawadefasThe Income Tax Cicer, Wared-2i1), Guntur4. The Additional/Joint/Deputy/Assistant Commissioner of Income Vax,Neatiral Facelees/F-Assessment Centres, Dalhy income THepariment, Delhi, 2°8 Floor, F-Ramp, Jawahar fal Nehru StadiumDelhi 1 10002UrsThe Assessment Uri, / income Tay Denariment, Gurtur.i aecsd nk ins.& e £ BE «= Be et, -- y ,fe does ge Eagar er a me a ihe a 5 pafee her an oe fo ugeor beens ben ron peo on Pas pos eenEth) bow , 5S ine peed nie re reel hen, cheer tA ; Bay gC a? wry £% Sees apet Doak sete, faery Raetok Cos a ih "eee et Sanoe a wht ang tehaS os icon ager on Fae tens a + tipoe bee. wees . th ioe a ~~ 5te ae oe Th ve nn ae esoe ee RO oh ' ne on bas a Met ova Meoe vere ed % a Os ian eoe Oa gy om % ond ths "fr te vegee eae ay 'angeB £4 . wo ageer Le we i ng deat pee] aft hove hets ge 3 taf ene SE * ret tt wee ,ar vdeee. ch " vagdee oe ents ces tu is) wd ®F ceca ar cn £ at OA. Seas wet ye ee a '* ny'ia wt <h £o te £3 ag ba a oe go She 3 eSoe jf oi por 5 answent sist *, i nye pod: wy ae ed ae ewetee an _ ef -3 he gt 2 on a a~ gt Oe ds be oo BBS. Ut me Sh Me ' 08% ce i ay SowsSe vee yee tet , oe ; enter aPoa * Ch Seve. 'heer og sis nase a i,ee wo OES gos me) fone C3 ne we iean nt a in a a wy: of. "bbe yCF lene wore Meats eorene poe ao Q eo eres tegrie ee "4, ' ns as ber "a om osCo tee oe fad i tA he ae ; cane cae wewere & oo aig £337 te we "re hee £8"ihe op £%. a en oe nee fied " wy onap be Be ay iy ¢ x, ten 8, tdped a . Bon fo ER oe sh £4 hongo a] ss ra Pa fe $4 ts £% a"one. ca toes £3 Nenad beanie 3 ie woe eed abe, ESne ~ bet is both pews eer pas yee. 7 taeoo eo A Uy « 5 pie Se ies nn anes aye " tee, "tage? ns ey, eee.a nn ne ane 3 o 2 bex 63 vn, om on Riss Las ot on as fod eeee: ipea ies er Ld ne woot 2 ih #Spoet Fesoed hee ee Shack vette, "~ oo on Es AMS fas]an hiewe- ony bees aE Sat Se yee eas, "us hod 7 P gr 5 m 354 cae | UGeee ED £2 smggon Bin aan a nn nn aemS vn ME we £2 é cn nsi 4 * "sets awe neyeB # & Be 'a fo a OG wsLe she me pan ona vor. Dee ye a ' as meEee fee EY Be a 63 dé & & AnGp gS Ae ee eh att 63 BS Lo we om| OES ; he Bese foo ao" fens bee wor « s sie? thos i,"geo ca 5 hy, £3 fon ; p sheet ae63 od wen oe agree a 4 ae vadtries on a ; ne - ety Fin oe Am, as . on es vier' $£"s oe we ra wenacd i a a ane Get 'eee. : em fe Re fooe a Sook rats or) ; % mages back pew ene ber, #S he pace ss we i "--o% pret odLit "ey 4. ; he EF 3 cd ¢ar Sn oe ce cine Bs : bee ay SDcere! ks om pe Mee asLu} : ifs oe es Go aa Fe ceedregen, ( eee ahead 'ih C3 - mest EB few av) ae , "ityBG fe o ™ ee gy oarae . z ogee: ecbie te 3 ia ty Mier imgia eed Dead ae os ae iy tee ne, ;onees ica Pd - Need. x aut af opyet asd nw te naps ; Ms, A .beg a, "ke @ in eo» tS hostf Dees wt cod gree p= 'ei a Ms jotens, res bed deck pad ates, " ae ee ey a"resins We . bea] ca iy . vie Poa "ea4 as ne ae em ae bee Sate ae ionuy ait a a Saad oe as bad eae wswen £5 a arc pe pe ax wey isfae or na danas Sa howe ' "e% Lone gor ase £3 ~ on poe ' en wh,on wo . ¢ fea bag & Era PA oemE & Fee we. toy SYae we OY ax, ia es oA thya ee ae fe fi oR* a ee io i ad id iDt pa Ue oo weet : ye ape wnty weeny "ee % fy adel. te :Be & 'a ® € ie S 8; Sue he aed rane} re bare. ; 'gees tkGm 6 © aM oy m Lad! eea TG & eS ven ee ages | OSEty ay ee, oy fwe he era nan ; oe "a i. 1BEe OS ot e a eKeane Ay Ran wee a3 eat oeoF a ee Be va+ a ae "3 oa , xmra ee af ",he s0E8, iswrthard issuing notice under Section 14& of the ITA bearing DIN & Notice No,ITBATASTISN 48 1/2022-23) 042074810 dated O8 [4.2082 by the 3°Respondent for re-opening of the assessment for AY 2078-19 and iheconsequent impugned assessment order bearing [TEAYASTSS/147/2022-S41 O6304G390(7) dated 20.06.2024 under Section 147 read wih Section1448 of the [TA and the consequent demand notice under Secthan 150 of LTAbearing TBAJAST/SN S&/2028-24/1 06304843111) dated 20.02.2024 penaltynotice under Section 2F4 read with Section 2°SAC Ka} of the TTA bearingITBAIPNLIG/2 PSAC Kd) FLIZOSS-24 106804 897O01), dated =» _ BOOS 2084,aspassed by the 5° Resnandent, pending disposal of WP No. S817 of 2024, onthe He of the Migse:ae&3anoe 7acaThe petition coming on for hearing, ugon perusing the FPetiion and theaffidavil fled in support thereof and the order of the High Court datedB.O6. 2024 19.08 2024, TSA 2084 & 05.08 2024 made herein and uponi>_ hearing the arguments of Srdyothi Raina Anumolu Advocates far thePetitioner and Sri Viiay K.Purna, learned Senior Standing Counsel for incomeTax Deparimant for the respondenis.WRIT PETITION NO: 8657 OF 2024Setween:Sri Srinwasa Reddy Manukonda, S'o. Sn Koll Raddy Manukonda, aged about54 years, Occupation Business, Flat Noa. 104, Sri Sai Ganapathi ResiiencySra Line, Cid Pattabhiouram, Guntur - 822006. Rep., by his son and GRABNHolder, Sri Manukonda Sandeep Reddy, Sfo. Manukonda Srinivasa ReddyPatitionerANDaa shoesshove 0A , + aka ae het ae; peed Son, beeee LBs C4 fey af awh ee a ene ' on agree - amee S Es ae wag, gg 3 etpek oe ae re en ngs ee Cyseen oa Bon in tA ve CA yen pons tp2 7 oe eet fie Mia ke wee gee raedfeel , ee ee ; nS ec Zret eM, et ows Chr pes oth * eee at cheat odFe " 3 "eS a an a nn led tmfee = raid ie vee ns, wey top ge HGbs ~ Pn "3 Prat Cr qpaee geod. ey ts branre pos ro a, ML de" =: mm th sedMace is 2 % Sone, ? 8 a wnapeer x3 ogee : Spee hese, A £4 eens beeRe ty e o foe gm age FD gon ES ies, wh as os seed peas $ a om @ a& ot toy tS "er EF oS --s pew nee oe ;ae a te CO Be UF me afove - a Peo " : ea re cf teor ol DO wae ef Te hea +, oe @ 4 Be es "fs pas Ch tye6 %, ; es sence renee sheet ol eh I ay ° (aiBE the nf we rs an gens "tye hte: % : an e 4 ot *gL * wo == OE. ry sdEn é CB Dy & b& BFsO £3 ge Te ae a es &3 we "¢y ap See ioe £ a tad 'anane te yen £3Soe fod boos wee eee We aoe pen s"et " oa aed 68 oye "OY asae tb an es Oy waGr pe ioe: we on a a ue &me oy nr an ae :a ya eS ce bee cnSt . 5 oc ne as we oe o pe eais CA gy ry ee Le ti Ge de " feed!: yey, aden coat iy 'i Ue ES te "3 wa £3@ oe ab , A TAS oh Wy see a ye Lbn a% ae GF Rw Be Bx >gene as i ' a vt papasa ae a an acc we ke hee<a a es rn a . re CROm Se ge Me mee yn tteu bot ages fae tS Sa nn a nn ee on Sep: é % io Lee ig £ z 'iif rr es "8 CF fet: es ies CA hat ™,ee a a a an, fens weerie er : he bs mas $ Ch teoe atone i ae ee Seat' ane "y, beeeecee = pb 8 Sw See ied"3 i he od tien aa pan ; etapa ES Se i)2 Oo Of €@ @ oe S . Go "the as rng ' ies or ras the eee tsope eee a" ee . a apoe eos eas ron ee i ee wed w ~gow Aha "a " pee MG ee pan§ Sven Lak hee foot ef _Bom EB x 'o @ BE ® wsPsd oo nade 5 3 Be aye weet apa veerpeers sh iA aenne he SAF en Ea CsHes nM atet a £3 pee eae. ae fe"e & ip os gO ae BB: 4 ceed. ee iny Sad nn ee eex rreee oot eg) ater wei serSe oe a a x ony agedwer, tan an on igeee , 2 LS Sesee) "ob snail ee]Ln oe Oe 'ere an wa issn ee eo 7 nse os 4vant He Ni bis Cm Be iw yees af on gs a fhe i @; teee z oe OE feas fa meee. x BG = a Jalon ma: my Lb ne tada) At oe beer OM pond marr =e stood SonRAe nenne. Fac tL er Sih Co pea . C3 Seem mege pe Seon "ol t bee ee act) ay heat aepee ane z % at peor nf" _ 4 hetbon toed 53 eA oe ie: Reve : a er gee. 2hnn an a vas ge ES fan' 'a ida a se al 0 peneo = > ans) La onoO RB eR a ce Op ee co osay an es nn A yA aih es) ory Gs age %cs Sar eas aE see re ne ne "ef, Ch° ns wool *i Bee LL. agemo wd Be i rs a" bE tem2, BAGa 4 "~éthe Ay 204The peition coming on for hearing, upon perusing the Pelifion and theaffidavil Med in supparf thereof and the order of the High Court dated420.04 2084, 19.068 2024 15.07 2024 & 05.08.2084 made herein and uponhearing the argurnents of SrLA.V Raghu Ram Advocate for the Peltioner andan Vihay K.Punna, leamed Senior Standing Counsel for incame TawDenariiient for the respondents.WRET PETITION NO: OF 15 OF 2024Daetween:Halgreeva Infratech Projects Limited, Rep. By Managing Directar, GroundFioor, Swethavahana Residency, Sector - 1 MVP Coalany, Visakhapainam -530040PetitionerANDcof Incame Tax, DOTTVAcK, Circle-"neenordma%tei,ueee)Lee]eeFs3a1oeoo3ifcentme)wox)Si 13.V¥iep, income Tax Ciifice, infinity Tawers, Sankararmatam Road,tFVisakhapatnam, Andhra Pradesh, 230078.@. The PCIT-1, Visakhapatnam, Aayakar Bhawan, Dabagardens,Vishakhaoainan Sanu0eg3. The Assessrient Unit, Incorne Tax Department, National FacelessAssesament Centre, Gethi, Ministry of Finance, Room No. 407, 2°Floor, E-Ramo, Jawaharlal Nehru | Stadium, Delhe PTOO0S.RespondentsPatiion under Ariicie 225 of the Constiution of Incia is Ned praying thalin the circumstances stated in ihe affidavit fled iherewilh, the High Court may; , ott oe te fo be~ 8 Be Be Bo oe pS & & & &ay fone mG BR aap a a, a a nnvs ns nn: nr << nae GR Eg a tehe oe feb gate Cote % ee ee nae e ctoe bees fp Tat heen eae % agree sant oh - en, Love oF 'cs 3 'cheeksee cn oa ii $9 ie Ls - ace a mgr, Nipro 0% ve F 'nA £ nee en " £5 Seat Thya a a ie bo fin a ae)Seas id we 0%, « Lee th eee "edt thee a voc Seek Sone eee ¢,nn it, ae tre 23 veh ts tes eet pat J 'Ae, ogee ieee heer! Loh lehoreord Bead gg i "tm pas a eA ce Te &> ES ye ee te ge ve my 63& eet * we os ge we 4 ia Kis s a LA yer a3i pet Beer fees : wo 55d. % oe ny w Ch, ek bo PoaSas Loe a ", ey Speck bie cad is on nee tong, fens * "Ne schnrsge TP ee te b&b - AOA yp & oe Gs ohwt B CG: £75 @ on poe Sow oot poss "ES ae ihe o fee 4'rays, toc an ses me ALD sy, os ee ye ty "SS Ub ~-- Gf Bo Bm a nn ne a aeG .~ B= O B Ss com ora Sore ey Fa aa Phare o mgr, y 6] tr aden 6 4%poems 3] bears : ng ie osd m0 Sa, a je oyee we "SE LA fw A gh ~~ ven the CH ED SS pot : C4 tee'3 woo weg we ee oy A er fy ty 4y Gbod ten iN ey i a OS bd Ed STE oy s CH on ss £3con " bh . way Sewwe bares f = on gem fte oh rn rn a a ar ares, cme Ewfer thee Pag i pe SE en a, CS at a oo te om "25 a oo uj ake x : Sat fg if4 ; =me Co A Oy es nn aneo ey ape fa nee CO ot ta ros get oe a"he 7 ee | ae] ban ay Me A; noe Pa 04 "4 have "Let OA,wey gee "a i Poe on Be tow Stoe Yeee bal fo. ae * Fi 4 La eure $4: Kn wot Pept ron ne ad eeTD th mie fen. ft 1 eel pat Spe os ee » £C wate 1G 4 Sor,2 : i ae Seg" wea? get t oh. Moos os PE on etoe ee] dipaw "5 rad tA Ni, js ren ' pA we Ps ane Seat Py ik "Sen "S ra Bice be . ot ben nae : bn < Sere yn, whenMd ~ OR ees "Eo ik. oe ihe it Gt Eee a oO ood SBWr OL aE agree poe eee on << + rr Me ene saaa a es m4 "aay, Meee ovens oe ae Seiten af gerte Mime Sen % eS oe re RS ors fe 2S he anBe gat breve ft GA 5 bona ea fs ot es a 7 bonnf eR "hy i a nn~td i Be ee pespans eeee: : ere teeed® or 4, 3 sea? on sank Oe nernesony wt a A ood on an a i oe aESs oe we yO Pr nn = aean a. ina Pieota soeee ae pone pes ow: Eeveei | ee we GS een af Db es Sach ee re is) niga oo Ch age%S "A Mp m i ae ees wf Cho. " 4 ae My by nedsa nt; ar rar on a a nS "mG ¢5fe Soe Fe an Oy fe ee aie - ty mS ns rw fee: = rd cooor, seve. hen neces np é bebe - Ly eas Sones Coea a oS) ees ' fat nad Meco eeye nr nn ¢ we nn ae aDoe een vanes A hat oe wy ce Fac tapgt tne, es ia) re 0% en,% pees * a Feats ne aan re ot im we Nat gece roa ane feeetoy s 4 Co fk % Gs, so ee NA aed boned se, beeneae shy RE 4 oe ee * npr Pa ae Faxd cas me hee e 2 eee poe ae Le heme.og ty Bm Eg % e tad ag id i tg "os nt A nsntl iad ro re hee Ses ey a ' "e. 4om, vat 5, EPS o oe % $e Be gh Lats 6s we£ fon 2 y a 41 e vine pon "ee Rentabt ry ites cnr: ay oh ae ge oS Fos ae ee - iss; bishop 5 tm £ = ohn 7% es; won wee ene. Ie : fee thy : a SS a es = a oe ied ofa ar: ae A oe gl . Be ty ed << ee ee oe ee tadee Re GH & eS mn .- Ye Beg fe EAke Sean e von, i gd tin (es) besae' ae TAA on Pee agen a we) psa oa ay 4ip ase [aan 0 nn pa Be o it om : soon fer newe ge OES pn SO a in ae ed oF OGM BeOo nt baad "y pe ae 2 naan By ey Ch 4 hea3 op ted be AE Ea 7 Sa coos Z ian pees 4x on % wee ere a "o% MM OS (3 TE Fean $. Z / a4 ion 03 oo,tS a ae age we AB ay, 03 7 re aFa tS i a " oy meee Praia aS Nei oak rae ow £ ps ray: pte 4 bie.he 4 ean: a as x ae ros) , i fy ek pes pe OES ibd Jane ry ,wy ene. EN St oan a: eee ney ee As ne aac Cpa BSoe oa Ree hee an %B vos J pos pon os es nr an A Jad Be ern aetir 7 von nr n/a Le me EE ee Ss ann iGB te sen sven 0S Cy <5 eos "e tb an . Fgpare Rt ee pas on oh wo $i wt aad eye an ws rp 3oA " , f a 2 ene, wk os ;S = @ BE - E «ws wo RB & BO ae Soe cn rnwh SES We Od bee og 'e a bb. if nn oa can i : ke cehone - ; Ben. whe: "henry one z sen meg 4 weetae, hone 2 view es ag Se epee, ae ene cc ewe a ; a Cy ss) tere rag enwey ce os , a ns res) *. aa onss "el ---- Seep. 5a res oo £oD Bm Be Se me a 8 en ose OB ke Ge : ace anson, ' . x ?a ae 4 A A ae ES o« m 2 ¢ ee ee Pas oet s 4 te % ane See aye panesal ay 08 op aa cg a cae [om : ae fA pew Sal BE Jonese 4, bd id ae: rors ae. ene rie noon fos ey, theca, af oS "ES Goat podee ae | wm tC : wOEL A Se BG we 7 OGwe wm f oe Sd has we £4 ee, RES "4 ie gary a5Se rn > no rn ns Mise Sa aER Eg ge : oe aa ' fee in fee ee en2 a eae "ts " t 43 lees see 16 ef £ ) 93 S erewer 't oy sod hows! ee ne Py Ey 4 ro, gene eens aa"3 oh % , tek a en, tft wero. Lh. win "eat eee anS i a eo aSrHorlearned Swwe,BFe8 OF 205*Wer AQRefweanxUY?Sr Narayana Meda, S/o. Si Rama Chandra Rac Meda, aged akaut 4? years,Secupation: Business, 45-04-17, Eluru Road, Gunda ala, Vieyawada - 520006.PetitionerAND4 Assessment Unit, National Faceless Assassment Centre, IncurreTax Deparirnent, Ministry of Finence Room No. 404, 2 Floor, E+Ramp, Jawaharlal Nehru Stadium, Delhi - 170 002.2. The income Tax Officer, Ward - 2(4), C BR Buildings, 1° Floor,Annexe, M.G. Road, Vieyawada - 20002,Respondentsation under Article 228 of the Constitution of Indiais fled praying thatin the cireurmelanices stated in the atiidayil fled therewith, the High Courf maybe nleased io pass an order or direction, especially one | in the nature of WRITOF MANDAMUS holding that the order passed by 'Respondent u/s. 147rwe i448 of the Act, di02.00.2024 with DIN No BAVASTISI147/2023-24/108 198863814) for the Ay. 2016-17, as arbitrary, He egal, baci In law, void abinitio, apart rom being violative of provisions of section 1484 Sasction 149 ofthe Act and also contrary fo the olreular issued by CS 307 and pravisions ofsection 151A of the Act. and consequently set aside Ihe order passed by 7rwig 1448 of the Act, dLO¢.05 2024 with DIN NoPPRA/ASTISN 4 7/2003-24/ 10818856890} for the Ay. 201-17 and allconsequential proceedings pursuant thereto.IANO: 1 OF 2024Petition under Section 751 CPC jis filed praying that in thecircumstaners stated in the grounds fled in support of the oatition, the HighCourt may be pleased to stay all further proce acings, including any recovery,pursuant fo the order passed by the 4° Sesnondant u/s. 147 rw.s 1448 of thea Po "pet, yee n hee £83 hee in,ye hee ge ft Eo ge we ; a - wer Be &£ ae -- eg g i % iS : seit ee vate Ch" wae EB nn ar u ee a & mn sarores Nooo pasate heed s, gers Veeee ioc aot <. ae Sen. ies eeewe an m3 a ay fh ESwe ben "9% as os we ae rs apie & sep %% 'ii LEE satOAS aed wo 'aah eo ick } Lx TB oe teie we oes 0% ogee a % "ad Lireant oe eeees £s J "ine Py ae Picea waeRp ge Oye Re ns) oe Ge 6 f woe tS,se aad ge % ne ey free ; ; ao <f SB fe fh 45Ey oS oe a pm oN me geee eb fe yO oi : Ge ye a : Co, somwy on ee EN ge GR be pe, Megs : we a we een we oe' a bs toca as fe + a a s ti a ° eet Fy3 nonce i $35 Spee Baca wre a & es aenee.: ie & 'oat'geen Keoe oo gre Sore 5 4 ° hore t as genes . n egetfal shoo 4 See Sees C8 ap ft os Soren. HG 2 * poms when104 4 bedne --_ ape ry hs the ees ce aad ¢ gf. SteLe Bis &% 3 fened : 0% fot . pes pos vor. whee ¥ peesFace' a note ge : ye we. ef om C4 ee £3 +'cant one Y ee "eee "fen w a "eet me Keves j 'fh mwageee werk . hee * a a , seed ag : oe oeen in Gp SA oe %. wom Sf. Be Reimers KiseRE en ped rr hs tis weeds on £3 a we LES see bayi thee * Po, 4 Kae co e3 bebod e cst) atre mom #& B&B & & mg ot a a ae i wegEY ange bee eee Soe i Ke ae ore Cn . & VEfsb ety w es we ae ry Ch age ons G fae bes, aeit, 3 OR Teg 'Ke i an ana "peCo a y rn a oe oS neo DB eeea Neca ww ae id a we a a as aeaM OOM ay irk * 5 A ng a OE 5 re gefre Ree oa? a a i ct pn an ne pe hee"op oS oa oss Pees gc ws Ww sets "tN epee asa ne ied i otte G& & © ae &1,2" Floor, EStowMeeralewe _ ;©, xo : i i 5nes | fy, "OE he be fon as fe, my nasuF ie . a Piss or a bed 3 zed i nn Van ca ns at "ged en re ;ie PS a ar hie Fane £04 < we Yorn ee 2baw « ge fea wagon try we wet si. oS. ee tas i 3 £4 ay omon " 1% ES he gon Ce otk. ieee ' : ee, :ee) fa St 7 io n is oe hone $ tectae be an @ 2 Be 6 6G Oa Baswoe Soe ie OS a "ye ee ao a oeos : Se, * 4 ef 3 i x. yen, ie1 Ace he oe age ES me ae ea a) is pe ESea is GS is ak 2 pe oy CG een we ot pene £5 4£% OME pe i hee athd oe Moat 5 og igh LE r le a gen. ae * Z: noses Be i a nd * we 33 jg , 6G 5 Fe eke Liescm 2 ONE oe UR to te ea a mr" is. © A: eyreese a bee ee ions bows YG wpe. ot non "ee f on eS Sone nat ¢3 % i a Fae af w i wt te an shane woe bon oe oo "a 1 weeag i gS " ers . Sort re " ee ee oc ieZo &. a ee a oo be a & 8 8 a = EF se RE ot* tre Hog ber rs rs yy ,, at se. me £5 1 ef B ae G wy ed A A we a" 2 ae whys ' pe pare inst : . tele ve > 7 3 aes Es 4 4ns) wee OD ed sR a rn a a egoy awd os 2 ko Bh Be ye BOs 2bet OS GD Ue G& & J ran a ss og 2 ae?be ZO 8 © oo a ai fe Bo Be OR RS eSwhos ven a ey ind ef is " oBR io ae ae vere 'nde Oo re 163] ai bony ohee a a a. aan s . wie Be Boe Bo Oeee on eg a a ot Up AR be ac on I A © SO ce tmBe & wm C4 fee @ (fe ee A es"we Pc * a a ra oom » Be ae ee i ee wene a oe Py BE te wy a [sou GCs ay > aesfae ~ os on me; bee CE tee [7 be ead peas a a ae ShanPasa' he ' & a nen, sot oe nae oe tS pees pes as ay a) am eed oh pe 'nee aS reefet ine 5 aa ao? Ye ws Pte fe a cce 7 & me OC gu et apeeSke aA wee GS bd we Gy Oe ee eo4 s wage 4 penn re ts be ey mien fastes 5) o] sions feoee we ; "ue hee we om ens bee oh ogs'y 4 aatnt 56 ch. ah a ay bod. what om " Ch. y ue ae ph kee oe £h. ooo a ott hoo. eee: > bea ' we ee Lome ", a Dawe eee wees Keee wenn'nea 5 rie A , an ate , Bowe ae ee hy ras boss ay LE ai mt) fee 2nee, 1 5 i een ot Ss oe as a ws tas fee enw: we Yee hee. thd oo eed ' Bead C3Ong 4 -- poe "he 44s is OLE TES, +f & ts en pe Ro we, a baaiy OS Le ite ie ay faa ea a who BE fae oeCO ee 9 Sr nn cr cee ee OL.pod Nias oe 5 re cB eee. 3 ied Faead tee aoa Gsxe, ae os Par foes bd bees. eo ed o ages. ug tts Beweg ed oe et CS Bade Pet ee 2 ph tee : seLh te O ieee Pr "s pn Gs Me 'yee Ee aa gr 4 ee Pah eh nose on, ae re wee ote ". pana se $3 & i Fe Fe TS Sn a re: aother appropri:¥HyEeTALES OF3x"%fFih3ManxPURfav Sec. T1448 of the Income Tax Act 1864, dated OF .03. 2024. bearing DINand Notice No. ITBASAST/SM147/2023-24/1088 15595450), for the AssessmentYear 2015 -16, a8 arbitrary, egal, bad in law, void. ab-iniie, violative of theprinciples of natural justice, apart from being violative of Articles 14, 18/1 ia}and 259 of the Constiution of India and Sec 1484 of the Income Tax Act.196%, and fo consequently set aside the same in the interests of justice:IANO: 1 OF 2024Felifion under Section 787 CPC is filed praying thal in thecircumstances slated in the afidavit fied In sugpeart of the wrif petition, theHigh Court may be pleased to stay all further proceedings, including anyrecovery, pursuant to the order passed by the 1* 'Respondent, us V4 yh nw"Sec. 1448 of the Incorms Tax Act, 1961, dated OF 09.2024, bearing DIN andNotice NolTBAASTISN47/2023-24/1 082 1559540), for the Assessment Year2015 - 18, pending disposal of WP No OSS of 2024, on the fie of ihe HighCourtThe petition coring on for hearing, upon perusing the Petition and theatidavil fled in support thereof and the Order of the High Court, dated25.04 2024. 2.07 2024. 29.07 2024 & 05.06.2024 made herein and uponhearing the arguments of Sri A.\V_A Siva Kartlkeya, Advocate for the Petitionerand Sri Vuhay K. Punna, Standing Counsel for the Reaspandents.WRIT PETITION NO: 8794 OF 2024Between:an & henvee 3 as i: ped ypepeed i 3A ieee a " A 4' tft en yn Seat 1% te ge GEE "oe wm ee oo .a ; KO we oa oo oy Bes ee Be gone ot or ee tae sie es 4oA oO B es sheee & a] poe cer where Soe yore om Mie onee at wes a boo er yee , oheod pe we loons Son aepeees pe tok oy es - a ae boot t So , ie ene ca fen fowoae on ia os .s) Sr nn Prony ay te toda iG ee fe te ge @ me te Oy a As s ;3 a a 8 6 & a [na re - aw oeae ae . bee * nn a yn ly, ee Ee Eemy we a ee Sow a" es a ceo ve a ee BER pee ae 4 a'Son ee ne iy % ok, z ° co : Tine ¢ ne eal Les x rsgo & 2 a @ fe bebe ea oa; nn aKat os * yon alee ao £% han Nant? Poa dig "a id in 6 tet owes 4a Gee. a we es 5S ot Bose ae gS ee oe as Bess wen ene eet ed ifce a pn nr be a rn_ ' rat is _ om, : 4 ad aces obo* wf O de sa te Th we tc a Be ™ ¢ x sn sa iedwy ds ae ea ' i Gs 1 & G 1. m F co rfWe pen an in ne . a nt mage ~~ OE i z See eates) ch, Oy Bey * ae ge A ws an a4 : " , 3 vas : nn 7 os ane & # pe gt 7 € & 2 ee BON om £2 ¢ &Bas fod. an ire ee EE £4 a ie Oe weet ng oe pa oA"ape, Me , veers ec oH ger ona os oo pom rs Ca GS te ote fae oe ay tas .)ager the he. gon ey lied [<3] w ia3 vs ~ gee 'at "ner She ane. Sees om enexe o on fas] non, . Pee o% awe y pa b, AA few. Sheet Lea. 3 Ke me peesoa 3 ber '4 oo ae Bs oP 8 KE ede $£5 ae; one 'es LS $ fad Sood Aopen teatery oo ies ny bal coe heat' t be OE Cy, ce 36 an a id OB oe es ay te; + eed B : Be we: boee. wien Pig 7 ; 4 : " 59) om 244 ueBS AL fee Se a a z neGo rat wy "a coves on peer on ies @ py Ya) PS mip pen "3 :ry Ch x. bh . i a ad 26 8 Spee re "rene! er wer oe ak open 4 reme 3 bs met Ne - wee mans! 6 BR Boapis ae we Bee = AS 3 Le wm we 3 ohae ae: % % res i , & ny Ce th %meg ee 3 TF c. fee on rym, te Qos Cewe eae - i y oa oy Sonne ge vee bray] ve Se ree ~~ ote wo. aren teethe may we wee is vet "ae lene se ae seine, - TH ore ad <3) 5§ es ae ee ee ee ; ry, SESS ae ten eg ES : aoo fos ; Aa Ce tS "¢ ve et oe wy oe r+: ae C. --o fe beet5 ahs '* whe ieee m ie ' + ae * ee "s ree 'wine, jCh, ety mM 4 oo: SO OE 3 ty a an a £3 wl Oemm 2 & me Boe ™ ae BB 8 Y & xt co a ne " ! aie oF a ty we we wl 3S & 2 8 So a 8 (yh Ogey ton ce i a oe Te OE oe i aCet wee OD BG = Be ee eh een Syie) < rae z C4 re s thee ae] wed £35 goes ae) "iy Aat eee. ~4 ia) fone. wr "* ab tyres dees % ard " Pgs ' a Pegi aaaeo, vat P beg me i Shanb is ae go ae nore ee 6% pee ager At ye, ;come, OG jo : ~% bow ¢ 'ed anes , toy le o3 oo, a % "yan ; ee "ee ye rs mo nn ane,os, ewe hy & Ke Se pad a 7 aod 4 He hes ~ ge os a igo 6% the SEESos ~S : ee weer - pars Ss res ' thee ye % 4 tees fay be 4 beesbok pe nn oO fh ee Be ie we ms cm cy BE< Fareed Geet nat ies ene, sabisin, cared L e ve pee 3 ed wer ean pawn. Aran & & (2 @ 1. & pa aN OES GO a neange H ry "e peed 3 Cog seen Oe ie fore. fae we S, oo, os aS fooEos e nd re oe sed ic 5 a * vepoes us et ors, ee) a &% "9% weeoes oe ne nn ae » @ 2 » @ © & wy i & &rag ee nace ee ® rs % ee . on, ey re ® % faa vines rye fi ag oo tat wee.a . FE @ CO ef & oy 2 a fp bp Ny ac G te &a we eT tee Bo Om ew Be rn an tf ( 7% |B" a % ge - eee ed NE vee f eh 3ta Ee © or ge gS % we om © oh @ ee aa fy fe to ¢ me DR ty fe wy ne aeTh gd on ar n> ans a ' wm Oe ws & m BB 5 fh synes Tee ue? ae a ne NS Ge ee 6wr feet on oe peed we re 6th 43 Ls on ates pee ape ie xa io 4 caged.ea aa bone a, = S94 ros) hon Pa) "e gS ¥ A oe adh of ® osee " re aS bad pe es oc. fF Ch "3 mt ay) rus Hh poss ee Px aSa) son ao ; we OES & i nS ar Og - og Oe oofog a "A Laan g 3B ra ran lene. tooo 4s ad Laie ree, kurt raat peeets "if 4 Pans geae 0 an an 2 cS ee ge t& 2 7 4 i i "febed Y <6 ee ee a x i eS, re ee OE 43 a 7 ge aa ry nt ne? ¢ ov mp wert i oy 2 aewe nr i a ven yo eas pee na ge ue ey Siping " 7 we cee teve e a & po he Ct oy cae rn © oe # ad "an os cn os go: , " oe aL a howe : we a re = ay, ' va we 'SewnTh ge mw & £ @ % © oe aoe OS oc , go wom © ea hodso 5B Bo oy. yee hs 3 'ey fs ae "32 ie ee £3 ay is Set fo" fens fe ts [am Ee: ers ee ed ¢3BS phy a PS co Be fn B 2 B OME bee ES : we gefe ae ee ee AF &@ 2 * he an ae:we @ ; Bm & B= GF Boe ws " B 42 Go"oe * task pee fn i) 'vee: Sohn, hd % 2 ace ay th oo vo*rage x3 ae) a] oy Gs ie ener my fae. is et ees , pee 0% at. wl, a i th 03 < %% a ' Co pan &ey fe a ae wo a2 oh oe 6g} age pe swe 4pe tne a a4 " eh teed ee en ood heer Xsie Hs, Bete 7 a Ieee. Ge Esta oo oy Ge ae cSan <n nf a rn a oO ef de. ES BA. os , fmine ed aeboe ateiiisec. 7445 of the Income Tax Act, 1867, dated O1.038.9024, bearingDIN ITBAIAS TIS 42023-8481 O84 E ee tone for Ihe Assessment Year 2078~ 18, pending disnosal af (WP Nog of 2024, on the fle of the High Court,The petifian coming on for hearing, upon perusing the Peiition and theatidayil fied in suppert thereof and the Order of the High Court, dated25.08 2024, 12.07 2024, 29.07 2024 & O5.08. 2024 made herein and usonhearing ihe arguments of So AV A Siva Kartikeya, Advooate for the Patitianerand Sn Vuhay K. Punna, Standing Counsel for the nespondentsWRIT PETITION NO: 8797 OF 2024RehweenMis RVE Marine Products Limited, 6-8-9, Romarada Road, Salusumudi,Shimavaram - 534 202, West Gadavari District, Andhra Pradesh. Representedby fs Direstor, Mr. Tella Ravibabu, Sfo Mr. Tella Bhupathi Rao.. PativfionerAND1. The Deputy Commissioner of income Tax, Circle 1,Rajahmahendravaram, Aayakar Bhavan, Veerabhadrapuram,Rajahmundry - 533 108, Andhra Pradesh.2. The Principal Commissioner of income Tax -1, \isak Hapain am 2"Fioor, Aayakar Bhavan, Daba Gardens, Visak! hapaina ny 530 OSG,Andhra Pradesh,RespondentsFatifion under Article 228 of the Constitution of india is fled praying thatiy ihe crcumstances stated in the affidavit Med therewith, the High Coun maybe pleased to issue a Writ of Mandarnius a any other ang mae priate Writ, Orderor Ciraction, declaringNSANAA ANAS eee e ene nen e neersfed te OSven SE pa" ner'howea ,Go gywttte, ate"ry Ladoean,[om44¢x;S|oFaweSEPos:S028.4 ABe tdCeege Ey"4 nat*%fhe, £758<3wes' ak 2 .athe4 aeos mSaeheh554pe *on apenepat ereroaNatewe oneySane TRFREITRAVASTIFMSSARUsO27~<fe'earagsmentt ¥cy"tehearing DIN an"holYW OTING°five of §3 viol'am Beingoy=apart fr&o4 OF 2024:<>iA NOfheHRYNeRe OWT oe4xx notice issuss&eee4xioe 4fouSRR ee2oa ReePeXigeeAIASTISM48 ALtNolixssIfareetyf WR NaScaeodxtan1SSwwedTHEN=2rw Peyetiiion cori.Thes of the High Courk,HidavitO43ay8ZU.)OF 2024,4 oy=ytO24,aime3};SartPAM A SivaWRIT PETITION NO: 8801 OF 2024Between:Mr. Mutyalarao Vasaria, S'o. Mr. Vasarila Mutyam Aged 58 years,OecRBusiness, Rio. $-7-25, Gandhi Nagar, Bhimavaram ~ 534 207, AndhraPradesh.. PetitionerAND4 Assessment Lint, Income Tax Denartment, National c-AssessmentCenter, New Delhi, Room No. 41, 2° Floor, &-Ramp, JawaharialNehru Stadium, New Gelhi- 710 005.hsThe Income Tax Officer, Ward -1, Bhimavaram Income Tax Office, JProad, Sivaraopet, Bhimavaram - $34 201, Andhra Pradesh.taeThe Principal Chief Commissioner of income Tax, Andhra Pradesh andTelangana, Hyderabad, Room No. $22, 9° Floor, 'B' Black, 1T Towers,10-2.3, A.C. Guards, Hyderabad - 500 004, Telangana.. RaespandentsPefition under Adicle 228 of the Constitution of India is Med praying thain the circumstances stated in the affidavil Hed therewith, the High Court maybe pleased to issue a Writ of Mandamus or any other appropn late Weil, Orderor Direction, declaring the order passed by the 1 Respondent, u/s 147 nwSee i4dB of the Incorne Tax Act, 1964, dated 43.03 2024, bearing DIN andNotice No. ITRA/ASTISM47/2023-24/1082527885(1}, for the AssessrnentYear 2046-17, as arblirary, flegal, bac in law, yold-ab-initie, violative of theprinciples of natural justice, apart fram being violative of Articles 14,79) Kg}and 265 of the Consiiiution of India and Sec 148A af the Income Tax Act,O67, and consequently set aside the same in the Inferests 6 af luslicesa:iIANO: 1 OF 2024:sd S38 4 von oe ey Ieee: 2 igid oe Ce £ OC Bm et mg & ws ,CC ke c oon, ¢ nip ry oe ; pose 3 iy f is3are foe, he oa : ea ae Los fon oh eS ; Be ohne ;Ap. oe fewe, res it peut Meg? peee oo, a posspara " ogee poet Aen on ae 43 beara getPoa - Tm, ay a indie Sa' a nea £3 os, teegp meSe a cs me UR he Pp Bor rh= 8 & 2 = ¢ 8 os "py ae Sed 2 enee i Gf Oe Ee we &e ate GE fa oo ge ats Co ES6 6 ok ee a 3 * tee ie ESa3: ate: ss 2 re ped ee ps oe nee2 & @ 32 2 @ G Bo . ® oe 8 be &" me pe ee *y ar oA , £S ene : ilait wee 7a "enn i " ym ; ennee Aber xe ed £2 tesee ae Oe Be ' oo tnk ade 7 ee 8Hy B om a> ie ee Pe we Sage ee yt ies iad @ eea 2 @g@ @ A&A Ww m i GG te * oo fh. weFasost th TS tak uk Tb gem Cheer ror "£5 he a Goon ae en te apse " e wy wen mee w # iy Fad "Ee wshi oboe yan oy ig a ryeee Boon, sehen, AS nee? ised a ey; . ot .nn mr fp ih po sheet Bre as om Lae oy Os Bad *yae Ki Re EG gm a © 8 & 7 aed Sa.es a use im ie oe nD Po bss % oS "4 re oe behE Dn Be GRE, one OSa ol re OF . ae ee ah is ben& bee thee es, ee Mee "5 as OH " ch iewe Boe my SO ON a rn, a eysa a arn ay a Foy as a ee Wte Ie "is Fy & im © % weee 7 . is | led By wh RB ene tapeon . gsi os anwm OF ra ia + ans &, srs , oa vier, Siem e ESJB ££ fH Ce te nS rn are ce RS teefo ot =O i be Re See ot eeyee aon te yed fs oom Fy my oy ats Sane vines - pectpn ae OS aoe ae we ye Okoe Sion Pn a6 ics oer wee) 165 bore ie iS Se eea > nn cn. a fp Be en soER ge we a i,ne nr ge we Ee mS Fhe eeeyet pes a A a re mn fh. ee CO Ge xsee tee "5 a ey Fas om Oa nei ; bras # rs aemn & 2 we .. en eo & 4 2 8B "ete "Lb epa $ <5 ft oy 4 - Z "oy teow Nagmoe GEO & a ae acd mat wo Moe"Ht id eg x "hpi ae lc ie seo wy | £3Pes rs ; rad fy ae i - o Ea ao RRs~ a BO" oy 8 Re we OS eS oO & few foefees oe i " *, teres 33 ae : eoon wre vee Msoe °o% w hon on, tt 4 woe fad re, me.7 in a co Ff TH a: we mS ienn ne fom Be ENE gy tet ihe Be i% thoee eG fea: a3 ' he I ° e a of 3 "oe fh, to meey Ro» 2M B ee oe 5 Song pe tkeeReec g Eee sy & 53 8 a. Ch, EF 6fp teh ans ar ee a me 4 2: ££3 tad aes rhe, oe on tephe ting ste beer feo ory Bs coed wees.Gs eT ee Oo 2 a Fe & pong mg ea ceTo ae fp oe ve & = M4 mS C3 ob _ gs& co, a er ip wom wah teed5 om & BS Se & Oo & ™ * & B eB" © Sb gf ZB 2 fk of 2 z os eB~ iW mm ed a An 7 re re ard{ Bt $c be nicce £54 ee eee agen ¥ . % FE - fom hea a : wy oe $ Sane ope po on : hee ieend ee teOh eh "ss vt boowe as a7 os faa) " yond cs fers Syyn an ane? 'manly 5s a : ay Jews ; 5 Oe oteFos a OO so eggs OR emp EE wow Be BO, BSNt woes rane. hades * ree Neel ee pe Pad an a a3n> ann ~ ge [a aa oc a Oe few wes fo Me BS a tePe a. a ae ee ae on ey ee i ge ee, AED we ihh Cory ee OS ad Z Orme ° m4 ea oy ih otebb Bowe gy pew RN oe ii @ ye * esco e ty HC ow «wp fe th 6 tf 7 6 7h,wt alee £5 fat RES bee 1:5? Mr ne oone 4 >i tH 8 UYU Be 2 Go Bo woe aeSn ee; a ee es we" we ee hed seem "ee ween tis ke baat 04 CP pon ra) ty pe a3 ae A am TD £2 Ue A tA GA We fy fee ie tes mo es* cf wr is rf thn Lon] eS fF 4 th ope faey¥) »F Seay 72stacyNyNSNehru. The Prineinel Chief Commussioner of Income Tax, Andhra Pradesh andTelangana, Hyderabad Room No: 822, 9° Floor, BBlock, LT Towers,esd, AC Guards, Hyderabad - S00 O04, Telangana,RESPONDENTSBaaor.oemeaeacaeihie3oholitaEomChosfthe Constitution of India is fled praying thatin the circumstances stated in the affidavit Ned therewith, the High Coun maybe pleased to issue a \Want of Mandarnus or any other apsropriate Writ, Orderar Direction, declaring the Order passed by the isi Respandent, u/s 147 nwSec. 144 vw Sec. 1446 of the Income Tax Act, 1851, daled £6.02. 2084,bearing ON: ITBAVAST/GI 447 /2023-24/1 06152217961), for the AssessmentYear 2018 -17, as arbitrary, diegal, barred by limitation, bad In law, vold-ab-inifig, vinlativeet the principles of natural justice, apart from being vinialive ofArticles 14, 19(7Na} and 265 of the Canstitution of India & Sec 148A of theincome Tax Act, T8641, and cansraquently set asiie the same in {he interests ofjusticeIANO. OF 2024Petiion under Section 1&7 CRC is fled praying thal in ihecircumstances stated in the grounds fled in suppeart of the wot petition, iheHigh flourl may be pieased to stay all further proceeding rs, Including anyrecovery, pursuant to the Order passed by the 1% Respondent, us 147 swSec, 144 raw Seo. 1448 of the Income Tax Aci, 1861, dated 26.02 2024,bearing DIN, ITBAVAS STISMN47/2023-24 10815221790}, for the AssessmentYear 2016 - 17, pending disposal of WLP No 9803 of 204. ar the fie of iheFah Court.The petiion coming on for hearing, upon perusing the Pelidion and theaffidavit fled in sumport therenf and the Order of the High Court dated26.04.2024, 12.07 2084, 29.07 2084 & 05.08. 2024 made hergin and uponPgXa asWRIT PETITION NO: 9805 OF 2024Sehven:i com we os Soy ee 4 i"ts bese v5 Ae Bw & uw BYay ay Z . nn rr By See odes"ees te Se wi fe te gEon & tis es le aS ; ov us 4 aw ot aw » sae ee ae3 one in ¢ ay ; we "hare, 4 ey, raeee ope a hogs zy Ee bere ed as £3 oAae Anne @ oe. en omer ae a oes dt Mee» a % e © o & @ We"aes paces sapiee Bend f ge. as a fee feakon, £3. Son nee bcd peers Saws beast oe woos : a a te @ 8 on fr s &y * we on foo tx i a ee oea be a a ep bBo 7' GB Foe OM a a nnwie ue , nee ee eeeae fe mn eee " Sete,eS ard 2, oS ay SB Kentcanny: fp 8 a pe CA : (2 cn? nn <a"4, che m4 . cas) 2 Pf me yor dose ae a "genLb ts a ¢ pee nd aenee heen '% x ° oo ey oS gn 8 * oe. a a2 ve weet 'aa ft, "« ee £0 an cee a[rn Sg geen val ae ty ee wi OD aaponoa GS hone ei a the nn 5 Ch ¢te 20 pe ee en ~ post a A oe apeel Lam fit doce. ee . ge ce i cesa | ee ote Lh Bs Ee a an © 0' ey As whe ; eS : a oy, 8Gee het 3 ey | OS ; as oe 1 5gg el 2 OB hm oO ® Ce. g ©fete, a ~ ys eT fe geheen a ne eavt iy on a bene aa tf uf agers- £Y hee piel ar 6 Oo we £2 meee aon oy a yw pa < Svcd tf pees aDes 2 ing . 'mn SE Set ry "5- 2 wm ws te Sy tb thtend aad cee) ¢ tie can ot aad : pon 5503 hy bs nasLy é mem Lh ewe ; "ue a We ME Ce,"ey oe 5 or aa cm oa <5 'fet ae fis rn + Lik TD ite ov a pe eetke Sexe be 'ed we ae then tee Paaee ge ecace card rébee. Lotz a on ? She fea3 Ls, hes Looad hie goes ot 2fy % BON rn a id res Be ypme) ee he. ~ & C C. en, "% £% he "4 "tm,ee 2 eos 2 we fe nn: ns an.rr ae) oy et ae ee eg my ee iepo het cae ta ost fon foe 2p tere pa che ae han weneng a. 4oe "ay ee ee eS a ns a a raea LD rn cn. 7 a oars' a ss oeos lg OD mm © Om & ts rage ogg, Ay6 jm oe OS DC me 2 me GOB ¢ 2 ef a% " , . a ci . fi ' 4 ; BSoS £4 a om c JF ef fo pe |B a teO% e Ee gf to. € " = we Seleoa Ea fone a, oon es ta wt Srey Ooh oe gece 'ee Lo rer,heat caged tone A cages Soe? we Ma f 4 "E% wine rag a eee. oid as err fetedte nt rr ne ee Pa a aoeeo Oo mw fF mw mo MP 2 Mw a BOOa ef ine Ge prey tae % 2 be & &Nog ie en see Boon. ¢ ee : a et pai Oe toad ir" ; oa a 2 > + Sr a remnant eee} .; £ af de BS 2 TE TF @ te, eee otas woe cae Oo cn ie ie as 2 Sone "pn ts) af as -- 'eae *leon '4 pa Me! i ie Fa 4 bet rene ohh Faect an ih ae bd sos Fo Nae 2 oe aadtas wok tan we 5 ba: apes er % %oN fe "e Bt ete om TRB Bo & @ momoa : seg ode a5 ~ bn ee oe ° : Ch cS va oe "f tyye = & ww ee oe gu BE & Boe ye 2ao i oye rh; nt a ns 5 Me Nat Sf i ge $5"3 re ee os W, wa re ge wt font ge bee 55) we esee Be ple aE rn nes ato OB 20 te BO Fr Be YE ee a a. a are rePed C3 : ek oo oh oy fom! fee cs ss afg 72 an <5 ae ee ke Se SO © OE cee : rr eAa & Boe te 1 Oe mo nr rn 1ns) Ge fe Re oe OP oe i "tt OD 2 tOfhe cr a er ree Bro ke eC, eeoo re e "£% 4 tte : we2 oy -- C3 Ge b TE be fe ow fh B B &" : a 'show Toneyed 5 ¥] wedi: fa tone.fe = agen esd ny 2 ch _ee . ra on Aa ® pe DeOh a An $3 fa owe EBpepe Saye Po beeVOR-a D-INHES,Wp faw,IA NO: 7 OF 2024:Setiion under Section J57 CPC is filed praying that in thecycumstances stated in the affidavit fled in support of the wri peliiien, theHirecovery, pursuant io the order passed by the 1° Raspondent, wa 147 nwsec, 144 rw Sec, T44B of the Incame Tax Act, 1981, dated 27.93.2024.bearing OYN and Notice No. ITBATAST/S/147/20283-24/ 10831 1217901), for theAssessment Year 2018 -17, pending disposal of WE No 9805 of 2084, an thegh Court may be leased to stay all further pra osecings, including any=Nafle of the High Court,The petition ome on for hearing. upon perusing the Petition and theafiidavid fhe in support thereof arei the Order of fhe High Court, dated20.04 2024, 12.07 2024, 20.07 2064 & G6.08. 2024 made herein and uponhearing the arqunenis of Sn AV_A.Siva Rartikeya, Advocate for the Petiioner8eesand Sr Vihay K. Purina, Standing Counsel for the Respondents.2WRIT PETITION NO: S806 OF 2024Satween:Pottaru Lakshmi Ranta Prasad, S/o. F \fenkata Swamy, aged 88 years,Qoo Business, Rio.8?-552-1, Madhavinagar, Kurnoal - 518 O04, AndhraPracesh.PatitionerANDj. Agssessrnant Uni, income Tax Qenartment, National e-AssassmentCenter, New Delhi Room No401, 2°" Floor, E-Ramp, Jawaharlal NehruStacturn, New Chaihi~ 170 O03.Tiraa,%Fy¢%Shay. Respondents~°onsitutionaiaae58¥ctHor under Aricie P28 of fPati3Eon%HeadBei-bea2@,Kyne3hteksx ASi445 of the income TF¥, Hegel, Gad inkrs$arbre+atice apart fram beBSnaturel huas:he Sarria in |eed,4 OF 2024:=IANOacthon_MeFeaoeyer=$83tPetiianaBy$y oy3 aeFurt!urs>HPSUARYMYVIS ESsed.~PieoeIATStYseyofa3Caterour,ee,TOSweitAcs18verehearing the arguments of Sri AAA Siva Martikeya, Advocate for the Petitionerand Ori Vuhay RK. Puna, Standing Counsel for the Respondents.WRIT PETITION NO: 9844 OF 2024Between:Ms.Anuracha Musarn, Dio. Mr. Rame Narasayya, aged 85 years,Past,wetsOce: Housewila, R/o. G1-304, Indu Aranya Pallavi Apartrrent, Near GS!Nagole, Hyderabad - 500 068, Telangana.PETITIONERSANDy. Assesament Unit, Income Tax Department, National «AssessmentCenter, New Delhi, Room No. 401, 2°" Floor, E-Ramp, JawaharlalNehru Stadium, New Dasihi- 170 003.The Inoome Tax Offcer, Ward 2/1}, Viayawada C R Buiding, 1 FloorPNAnnex, MOG Road, Vieyawada~ 826 002, Andhra Pradesh.TRe Principal Chief Cornmissioner of Inceorme Tax, Andhra Pradesh andTelangana, Hyderabad Roam No. 828, Sth Floor, 'B' Block, LT Towers,WO.2-3, AC Guards, Hyderabad - 500 O04, Telangana.RESPONDENTSPetition under Article 226 of the Gonstitution of india is fied oraying thatin the cimcurrestances stated in the affidavit fled therewith, the High Court maybe pleased to issue a Writ of Mandarnus or any other appropriate Writ, Orderar Direction, declaring that the order passed by the 1" Respondent, u/s 147rav Se. 44 pAyv Sec, 1448 of the Income Tax Act, 1891, dated 14.02 2084,bearing DIN and Notice No. PTRBAVAST/S/14 7/2023. 24/1 08082587 304}, for theAssessment Year 2016 - 17 as arbitrary, fegal, bad In law, vold-ab-initioViciative of the principles of natural justice, apart fram being violative ofAricies 14, 790 Mo} and 255 of the Constitution of india & Sec 148A of theSsincame Tax Act, 1981)IANO: 1 OF 2024~y@CHonoro'My, Tea, 71metie%@ CATH%& OFvsiefiiof WLP No 9o44 of 2gprssn for Hearing, URON DerUusE¢xSOHTHAGseraewey fTre pehti."3tal he:2024, TZOV 2FuMentareoSWRIT PETITION NO: 10212 OF 2024Sehyean:2 PRET RSA=xPotthonerAND~Ns3 @Asseassmer~oeaarbnent, Nationaeam Uni, income Tax DepToygerconsaRespondentshra PraXt<">.Orne Tax, Arfing3osSat¥dawit fukNysted in the aff23S$ StsRessana, Nyderabad RogAPatton under ArticTedaniy ihe circumsfanc'fahe Writ,ororexPap&oy any ofssxbe pleased fo issof,ax AES}Mdrearsmy Jaw, vcbadd iho, vihalive'sar 2015-18,BSSeaeweandang anyetSCE,nsax &3ywequaenllyIANO: TOF 20241 Ne,NyoFne Win Petafalt&ihaoyRaoh&ettionOBEey&werooio& &%£polesVy od\aessaw htomer?éQFfaqeysoaeoe268 @ +" tone fren Bow Shon rs nee vaBe & GB Ee wo en,we Eas as) te, rs [per ogee:hee Boe OS a ae ™,rs whee ees feo: fee: fe pe Ma"et uf fee chee Neve ey 48 es, i " Lak a °have ie be BS i eee "ge Ge fee feaes Shee % ie "Sh a es te x nat "yee ay oes fe " et& oy en & Sm OE 5% Bo mo Beeve th re a Gy peel : 34 G fe Edsyo shy - oe wk ne 125 os 54 29 ie é we, oe Ay, ae eonee is od wedtoe. the eeeee x 208 ee veers us Pa Sen ae, See a wee wey £3 ae £5 Gi oo ree,Peed Fes, £3 tees rey F toe f ~ rn bs Gh * 'Ee we £ Mid om ray ik od "% as feathe gne By ay ag WY to Mee4 oo ond ogee fore: Te hee ' 5 5 oe a o wes fa CPi ee % 2 oy be he 'hen a | oF 6 © BE « Es ee Eeoe i "fe ce [ee yO a: a we we. oy he ee Ch oS Bfe whe OG % a oe we he, oe mB Go wy tsSon ise ones. : tke a5 % a he epee on a 'geek ek, on bet5 Saat . : : eae a 4 * a hoaas Zit th $ oe * ¢ ce& oS £5 aie ae on Se id ow a he OE ge Bee Sign LE meSood 'a i , ; , Gh ene » cores] Tey ? i ie "4 é= SS i ge oe a pe 8 £ & hoe peo we a3ae rr aed wee é a peed ao ' bach gern " hetaan. O a So & a op ee Bg © iems ee : en os og pe a AEOy rs an a nn ae fe Wg oe te oeol fren Gt th, ef ye See ee an a) ge os eae om ee ee, rae 2%), an ae oa an es reeoc a © be ie r we ey te Se 8 ap deeton "4 fas - oe a nr at i a a a *" 2 mm OS 2 2 8 8 E " @2 6 8 ee & Ss -so p 6 oe te ER vem hy "% pew e me" oe Pad eR oeee eee i, or erete 4 " nd ¥ ke é bee * oon $3 4 nee Ry 4oy Son: pees ah verte . = nthine a on, a * " Spd $4So tn Me % il a Le hoon om ci Eee yay ns2 te " mm Ae a ico mn . sss Coe aets Kyere ot Sheet i be ue mn aa rs ae tore aj os wanes " i, mnnne oon why oeMec tag 43 . ry on ¥ vn WEY Press tot e Kae aes aywe sf Pp 2 "ane Bo en Bo: a wm eS ya be BesOD ae wm ty SEE eh oe te Ee "eo eymoe . ay a pe a a rs Rms sod we i "ER pe eei , » ot ue a yee Ee . % nat Ee me ab ys2 hy "Sh a Be OM oS 2 fF 8 "2 & & eoi or ae - a f ws fy OS - eg ee ; :es, pe ee ORE Ba . et vo. ory Le "ee eo a 4 "eh, od toot rat La bd EG Ay"wn pon iy ' awe cans < 2 an % os , a tet feat we 'bene Co Pes ees ripe, a,are is ne pe ih fod cet AES a $ Gy get ws is ef pony " we ESae Le bone "- 2S. cS or ee ' ay bea 'tte wm} a tie, te panne : er eeewe fe a ke Ci wen j ee - bee ee i nn an a"eh: ' om Ses 4 po . & ai po AS [e age HN fee weSa tee eas i a a fe GT me . ge he ee a <3 tye BGfo bh. ' , oe te rai Gee ou} hee ne Senin my we fe 4. hd befe fee "a es wh, ns oe Aa es oo Bo ee pe Pe By nn?be nae * pO eG ome mE oS =: s aye ke me Em ma tS BS @ 2 2 & nn ae oo » Btone. eed Lab ae ; we he oe -- a wee yor A 5.5 isbe We hee oe ee mB oom & me Doe, i Ee ompe a "4, a * t. ee et Pe sheeraf ft . hep es or aed ns trod Be Bak, bie "oy | GMSas oe wy Go Oa eo fe ye ge te Gobe e e ve fe. fon ea ewe Ae feee. Iie roe nad ape wa vee % 5 : oe if eeaS fy em he be fk BE hn mB BOE fo i ke {os &ond Eee pe ee Goon. Py bl we pea : Ca teed _ ee po oe ne oes,wm fee fo a nes i i te we ME ROD YePics i a Oo th me Be 1 G 3 ne me om be OOPa eS "ef ba Q mM nn anes: ag a ne Oo &'yt kee wa A BE & me og i a £3 ms eS ieWw me po we ae a ae ae x '58 is re "5 4 fee ee ¢g ip G to foe ie "y ant acon aaee « id Aen 5 7 hep oe 7 " ae cpa? : vn7 $ eon <3 Boon C8 : aoe Yer ts pee 2 "eal Pac aoed tas fs wat Paves, anne! et we OEA an' : he Ee pee 5e2 pee Che ry age gr epee 'ah is 7% 'ree ae he Ps; ' : . . ne t wosee ; é A a uy serecs ar , a Oo Lge we CY & eon fs am fn hs iy ns hace "aOta 8, pete "3 cond <3 , x ra oa 7% oy oe were se hat sane. ; ware? Lymy oH we key oy € 2B © 2 EB me te ~ Be ms ef". ia! rn ae, & 6 Y Ey Be hn ce ge a a an ae' . f rh rn : fee a sy are . slaan ti, woe MD a oe So Af & & , So ee mo "SE eo oeary eo weet ' pane oe es rn oa o a! i iy ~~, be ORnena ' ; oa tf be : : wD , ke th byes igen Spot tne inne. Bore, . ete o . on ™ LP rf aad. ; sed Sanat none imite BG te ee Be hase es aes ms th G & ane IN _te ben oe eo av us . wh Gy Ae i eas See Ge dy : ox %G3 "3 ay heal an oe ay ra cee iy ae oo as CS Ce os ay re ys xz. foe i p% te): t 7 eee " oe i a ; 2 nf ces % gary Skt a re,ee ny en # B & B® € 6 od ee & BSig ° , ag oy ; re OF § of The 4 70 a be yesuo é fae * s CS et 5 a : ee ge fae Keng be 4, ies gy Hoos : Saeee at an sees "Nn Gabor "ye ad B fe & Ce By ; ns a, eal / mS oeted OG OB er ey ns nsae coi & fant - C4 wonAi ee a & 65 teat ooe ty 4 683e & , £ FBao a @ iy amoo : fn "Ss aad nenHg i Se 7Dee s. = °oe 4iA NO: TOF 2024Pettion under Section 787 CrC is Mec praying that in thecroumstances siated in the affidavit fled in support of the writ petition, theHigh Court may be pleased fo stay all further proceedings, inciucrecovery, Pursuant to the order passed by the 1° Resoondent, u/s 147 navSec. 1448 of the incorne Tax XAG T9671, dated 09.02.2024, bearing DIN andNotice Now [TRAJAST/Si47/2023-24/ 108070587101}, for ihe AssessmentYear S016. 7°, pend ing disposal of the Writ Petition No. 10349 of 2024, an theHis of the High Court.The petition corning on for hearing, upon perusing the Pelition and iheaffidavit fled in support thereof and the order of the High Court datedOf O8.2024 19.06.2084, 18.07 2024 & 05.08.2024 made herein and uponSRLANM ASIVA KARTIKEYA Advocate for thePelttionar and Sa Vubay K.RPun Tbenearing the araumen's ar éna, Standing Counsel for Income Tax for theRespondents:WP NO: 10361 OF 2024:Botweean:Veera Venkata Satya Naga Brahmall Yeanumula, 2-200 Kesavadasupaiem,Yenumula Vari Street, Sakbinetioalll Mandal, East Godlavarl - 833252, AndhraPradesh.. PetitionerAND4. Union of india, Represented by ts Secretary, Department ofRavenue, Minisiry of Finance, New Delhi.thThe income Tax Officer, Ward 1, Income Tax Office, Amalapuramn,Andhra Fradesh - S3as0tsessment Center,Os:aHsFa Agseie Assessment Unt, National Facensssincome Tax Depariment, New Detj 13 , "SA % tom 65 ay OS"oo & © Ye g¢ & @ & Be ceosso un Oe 0 Do Ca fon doe By bn EBSye es ee Z 4 myeoe tne Soot Ok & oboe hs weber "oz[Se cad wen oe, "a we ye 7a Fe canon oe BR,i ~ fe Ieee a a ce a 5 %& re ee Pf a3oe en £ a aoa Den cid bn6 @ - BG wf mS "z eG/ # a , i iefoc" co been, * haned, ed "C3 pee Seef bers ee eo oe, . ee 1%, PG aes a = tee "Ee Cy Eh a a ce tcif ved ge adok: f ose yn Be bee ca iaeed wm & fe A oe 4 Co a Sock eee fe hJ "eS : am 7 , "hotwo J 3 a, "SS Pa th Be OSE wm Toor Sonetae ee & S Be gee raat) wee. geod eg° hen no) ; 'eS ca: rts aR wi2 fess gore fave. weg mye ea bad ots ge we a 4,out 4: cf ¥." 4 whee a) ve fie oS fay fy My Lee Mee ae"on oy ug [mn 'nth Cad Xe ent cies aege ake tig, ity rte. =< ES $ y She wre 444 danene ws MS 5) ay i So on Gp$e sehen: fee oe eee orn. ™ a AB PFs)IG Vv anett pny Exes Soe tees ayord fa AY on beat ' aae 4 te Swe : an We bak, ee @ ose f5 op 8 Brey tiebe eS rr ar, a A. oe aos: ny a © ce, Ss a ood 6% gua'ur 2 mf Aeabe OG £2, tet hee aye TE "4 aa a tee Bs; fe fh& & 8 th & & % oO bk, £8oe ga Be ee fe ree %; wa Reewe Bop fm ik & a & ee Geet. ay 1A Lard we + " ry vot pos my % onee a po my {th "Se 3 (we ay t. ths . iteWerk Ke pan Ps on ce od Freeed is ob eee Z vor"f3 oer bok, Aen wees, EG as prec: eve ereee Secmge'we ee : oS ee peane ne ey Ieee - ty 6 er£4 Saat LD ayers oeeats Paid aotten, "i, a ; ae 4 reteSG 2S » GBF om i &pene od he A . se Tena < aapeg, pane ..ae a om gy EP ae a ee * ra,tat nent Sem ot * ee Le foe ae set oe bonne Ke oyge ES ta oa pie " pon -- ee haates Sey pete, eet iad os pees ot wee LEG vr thiSn ©) es a adae Oe Ge oe he comOP SB Eb GS a be Jf we @. gc be: ree Coe aoa ones 5 fy Be) ge 4 hesiy oe, yee ey te eR~, f oi " rage ood ais ee Re wher? ap, £57 owsa whe 3) 6,3 ee a > ee : ae, Sn aan oe "e 4 wdtoh ey 52 a es "in Set rf aan) apr aS £5 s% Spon.a eee A 4 ae a7 oo eee wi oeay ee fe ak r $a the seme i So aeres ed Ch oad wy pe crsRe "a a Y 4 Prd Myre. we Ds a ei rrgo ee Roe4 ea om ae x ee ton any aSe i a 1 ; $ ¢ a . oRpe ee bees is age Cu fs Ae soa io :4 a Fat oud her, ree: * a) g rapes tas fyi < ttt Be soe Bs esame Ses yan , ge y 4 + Sige sopheek Pan a] %voy pa *e i fe i. nn "as fee BOar a a rc $ ah eR Pod 3 t &-- & 32 BS Be Be he we i weant in > "wy i nee RE pw aynee pene < % s tc 8 UB a. = tu a 8 OB£4 ae kc ceas tod ong 7% raat "sped & ws ih4 zy on ion (ns fd tet RD x heh on .teres Rae oon he eee yee pote Kane! oe ie eh a "payio a og OES tes nn anesee yan an a a nn arn) spo a gn |eo oa an ans) a mn Uy €2 oe _ 4 wy OE3 fh 'ae a fone ff my ty i ae es] oo Pare bin fe teesnr a a wang EA ae co key ES.oe. eS a Gg oe wewet £8 re ines et. "my Le e Lames bane* ot ae of a Vea sheve oy fh Aa : a osee ® a" Me Be Bw CE a te Stfrom SE hat ' fp ae oe ms , ey £3ont "se oa gu coe > ook ie aa2 Woes nab dee: Levee cat pe tonne recorbas . % PR e pees et fiyg, unon perusing the Petition and theAc} % y S My"ywsfj{3aWPEBSNol, SRI VIJHAY K.PUNNA, Standing Counsel for the Respandent Nos.:and 3:WP NO: 16367 OF 2024:Setweesn:Dharma Raju Yenumula, 3-200 Kesavadasupalam, Yenurida Vari StreetSakhinetipalll Mandal, East Godavari, Andhra Pradesh - 534202Petitioner'sAND{. Union of India, Represented by its Secretary, Department of Revenue,Ministry of Finance, New Dein.2. The incorne Tax Officer, Ward 1, Income Tax Office, Amalanuram,Andhra Pradesh ~ 83320%2. The Assessment Uni, National Faceless Assessment Center, IncomeTas Department, New Delhi, RespondentsoNPedition under Ariicie 226 of the Constitutinn of Incia is filed praying that2d PAYiy the circumstances stefed in the affidavit fled therewith, the High Court maybe ofeased to issue a Wht, Order or Direction more particularly one in thenature of a Writ of Mandamus, declaring the impugned Notice issued by thewis 148 af the Act having DIN and Notice No.ITEAVASTISM4AS TVS028-Sa/1NS0S287 1101} dated 1@ - G2 - 2023 ana iheconsequent Assessment Cider passed by the Respondent No. 3 uls 147 readwith Seetion 1448 of the Income Tax Act, 1991 bearing DIN No,ITBAVASTISN4 7/2028. 24 O6277S0634) dated 17 - G3 - 2024 for theAssessment Year 2O16-17, as arbitrary, legal, bad in law, issued withouljurisdiction, and barred by limitation and to consequently set aside ne same,2DIANO: LOF 2024oo a nrBo Be os eee hsshen: oe Ae ed pak Prey dee aA bt ees saMeet eced ped Pca ¢ 3 1 ane hood Angst 'on "ehan ae oe es edae % a ' se aa, "a 7th Bs ae pe iN a> ge ad oo -' mn wpe eeeAn ten ne G ue € ier onvet EBs EB ee -c Ooe esas po woe, we th pa wed ey pean , oyfan ee a, ' es o, peers Ce fah% C8 EB SB » 2 4 ee Meot ony berg {5 etl foe bot Sat th ty issore 7 ™ a aed got vince % Sawo 42 BO pe me ~ 2ans ann) aes fa ac nm te Boom. istGtr Saad : re A y itns <r an ae nn a ae oe, 7 - uae ba, air . San. re .mn gfe Boo aa i Aeed= @ & be © G gp & eo & F edfe. gem nr 7 nn oe "er 4 [eZ ue geechee pte gen fr he ; ty RSet ER a? oom= Bom eB go 2 Ss E See Xs o "ane oe is: er " oa nt rae ey,"oe pe Be peg: ; cn eed oe 3 an <aos ne <r rs a ES oe fee, "ifzs ars a SF tgee ee iy Otae Zo ina ws, an te Ue Fe Re eerEe bh tm BF Hh a 2 4 @ conGeet eae @ 8 ¢g oOow & eo BB | & the fy GA aa rs Ss a no eet nes a" & at:a te arn i on 44 % eee BS nee a we* 5 Oe Soe Meet z te ey te -- ead ve ,i ee ae & A Co ge astOo BG eR ogy ee om BS % hoes < * ~~ wm, 'ion: a, es,fd gy G ne rn on os Oyemy owe OS wm «ap 99D i 5 oe ae wage MeSo - 2 es ; S om Tw wey Beny a BS Boy py B oo 2Ae ep, i het - pases . foie. iy aeBE mae BER € Be ZS oo: pes Ess ve pith a ree ; < Osea TE Ae ee ee eS tee EG Heager te "e non it 60% rd eg ran os tebee: Pes ae es poreie ory then s,m s aeme "ES Leor 6) nee a 4 LY ee a et Paar" re, "~ eB ma? BB pe kh Be feZ x " ae ay Soon, re eed eee. a hhome ee ae a a wera on Fen: Us bee io bale Nat ae oeCh ty a a a ane: ee f heeea ake ahah ea Bn. ate tt oe FF Seow ran'Men od ae? "os, ag) beet ager fees eres caeen «ied an tee et wb Tea sn an go RY Engl walers ry wn sient es iia a fh anne rm oye : KG wee" caer ee ee one 7 ns 77 ne nS 1 ~ ean ae Se he eas SE neSasa "th a3 os ant 4 wer ca bade & % oS aos od bemee "yea can anne ee is, weHA et OS hee, [sr a oo Ae ES oe a A :ns ae * 4. Soon "olne oe g , Me ~.Se Sept 5 rn. dns gspe (arr © oes as Ak we OS 7 Sefed & & @ 2B we Ot el sfine w 4% i omen a Ls pot ee bare ~~ ; "nedif sf veal ee A - ' 8 SS,eo a te Be ye fe Me web eeA ty bod pnd to ir bs oe as . foes BES te Caeeeete: Le ge a £3 ify SS : " '5 ae 'sinaa on ee oon ne ms SY fh omdae on a rr nn #3 ee ep EEL Eewy aed e pa Rees vg rs nw Latte "en eat sok aad refi, a fee % C4 isd A bee Pa wispy ton ts ee? oe aee gy - be nn ane BOaa 1 ante x ', eae eee a Ws fa, oea: ae (ars; i omen a a a enwt nee bed hated apone a a or oon es 2 S3oa a a rc Al as a ee Gee Fanry o% ae ape ooh Ch ian es aad ren, i re mn ieOF at bs, pee Cg 7 tar Lae ben wt 3 velo. gee3thonerPatgoyakhapatnanRasnoncdenisMAbs PTO OOS.oywe2cium, News DAndhra PradeshresBeybeS40ie2he'ndPatition under Article 228 of the Constitution of india is fled praying thatin the clrourrstances stated in the affidavil fled therewith, the High Court maybe pleased fo issue a Writ of Mandamus or any offer aporoapriate Wit, Orderor Direction, declaring the order passed by Ihe 1° 'Respondent, u's 147 raySec, 14468 of the income Tax Act, 1664, dated 14.02 8024, beanngDIN ITBAIAS TIS N47 2003-241 0600083410), for the Assessrnent Year 2018~ 19, as arbitrary, legal, bad in faw, vold-ab-iniie, violative of the principles afnatural justice apart from being violative of Articles 14, 1901¢) and £66 of theConstitution of india and Sec. {484 of the Incame Tax Act, 1951, andconsequently set aside the same in the interests of justice.LA NO: 1 OF 2024Pefiion under Section 197 CPC is fied praying that in thecircumstances slated in the atic filed In support of the writ petition, theHigh Court may be pleased to stay all firther proceedings, including anyrecovery, pursuant to the notice issued by the 1 * Respondent, u/s 147 raySec, 1448 of the Income Tay Act, 1961, dated 14.02 2024. bearing DIN,TRAIAS TIS 4 7/2025-24/1080908341(1}, for ihe Agsesement Year £018 -19, panding '9 alsposs of the Writ Peltian No {0552 of 2024, on the fe of iheHigh GoThe petiien coming on for hearing, upon perusing the Petition anc theaffidavit filed in support thereof and the order of the High Court dated9.08. 2094, 19.08.8024, 15.07 2084 & 08.08.2024 made herein and uponhearing the arguments of SRLAVASIVA KARTIKEYA Advocate for thePetitioner, The Deputy Solicitor General for Respondent Not and Sri. Vihay &Punna, Senior Standing Counsel for Responcdenis:WRIT PETITION NO: 10579 OF 2028Batweeta 6%, Snes wa , 5 oy abee. ue ee wb & IG we OR z Ee thres fad : ben, oy yon ae be Ce pe gga. Sotie Ey pa re babe Son Boone wo "os boo ngs mn 7Hy hee - a head re * rn: a; ty oo ® sores te tree She $52, ", sswn an ; 4 ' yen ee rn 5)pans sted . "th CAP Abend er AN weoeeok toe id " we a por. Sant § aoeee is L, ongees deed ames. Seen. 4%) tt og oo Sere one too. a on, on adowa "7 ee as ayy a 7 nn + a aesa? o pe OG 4 sa: ae ne ~ B" B on ES gn oo a, rn ar orpan ae eee. gore ae ? . 2G ne pn meeeEe 5 z £3 Cees Saw i ben 'nat a oe * mwti bere aes oe nn, rw ons eas on on Cay baeyo we SS 'ant me oS a a ae ce vy >ers £3 res bee nn op ' ae eS re jwe % ae *% go OB 1 % a ad , SM te os" a3 a re a SS : se aye : teed . ss ooowe. , an 18 @ 44 4 wenn £5 gree Lug ba aherewe £0 as esi prone a3 is * ore. sha ay Soe ios ame BokeG Ey OR OE nr ae kaon ar, s 4% a : 7: £ 9 :w @ a ee Be re ns a an.Soe o i Me hee. a ve wn et oy ae oe hp %a " "Ot fan as ' "re zo oo my 6 . 183 oeaS as ef me COS a oo a > a > a) aeca a cm we $3 fay 'a ae he bee Ot ORESc 55 rs ae a an nn pe Ee,"% t ifs Sp Farid ben bewe ing, ae weet ie an a tore ; Uefe © hee he ow th & bh ee oO¢ 4 " 4 Si a 4 0G tapes, .Lh 2 ce) faa avs on 5 ~. fon @ Nh tober ce Bn on,ie wre pee ae bon ce agree Kg, *. tees ' Bees en aTN Boon a nn - & # °oaman, Beet wo hee, 'ae aif ee an ee. i & eee odop 0 ok Pees) 7. «eB eb omry" fod ; ~~ od rh - oa yor ira Bes me tpg: solmn Bee EY ween AEB a a 1a aed 2| CEG he ao FG pe, ree "3? Es oe aae can ge Bh re ie shee G5 ty yenns go m IM de a a <am on tS pa an a an ee, ansLe ies on £0 rug woe pe "rie Be oo ae vo ea . (3 eSos a yt pe ps Lo rae Fag! % - fs 5sa ae oe Me ee ef ee ~ & tS*) a S31 sept " oe % Cat AB we w sreens: Po tet we Ee opy Swes a, Bead ane 4 on ory i 3 Eocae 'nerd ony . oo japoo, "nash ' bye " ih: "a wewk ety SE "nt pee [sa so yo Fhe al i 71 ;ne nr; a A an; nS oa ae & 7 watFea OF ge ae an ae an are Sam Cg ie ER Iea ae a a a ros Ese; Gh ; eS & fee eed ret Fae aeSa ae we eB one ae > ente ving oy re G ow fF ti, ee pe :sand fren $ Eee Reet agate ee 'i te pia . ae See arene ge Gems,am a oy bon on aa te rae ge : 3 as 2 Saoot ¢ egene 2 a vaeee hy es, ft oS a whoo tase. ate, es fe aera ; Bone e3 ce 4 vane is 'ees € oh ) at Ld "C4wi ang a Ef rn a an CE a ar nn= 4, x aa $ og : os Neg of. a E - 3 aa eh ne nr <n cod we te RED esocr J ey ao + pee te hee ev a3 i ae pe Siwf ed peers steer Fs " a ce = aa "pod vaceg, r% os ;rng ners . oe ay Senet tet. C ae 'pone oe oe % vot 'ee .ve t bose ween: oh teed fees where sheet ieee ee oF z wanaeswee * fa ey fe s Z foe wo ott, IM Oecones e toad ae £5 " Ps "ie " eT ht _ . ae Foes, éAny, rs oy ewe aad beet ch pad r% , ntinee ey, PS eet be, ag¢ £ 2 rr $04 bale * 2 is ms ae Pmre, ae)ph on ne ae . uh : Nad Bene 3 "ethen, 'neo "s book nti i ae i p "a + "ee EyJans. wots ae bene batt - OS tes) ewe. ' wy wits se 4 sS re reel ea F ca rete pe 3 ns Es : wad sanaa co ; wood fe oy oe "a RS ihe o te ~, ar aes?ae uw rn a aS a oe e Tad oso A i, Soo ne 9 * 2 Tee= eB an : a GS ee ot ne a on "= oo a 2 2 2 € Be EF me & 2 ee ow ByRy OF "ee cee A ee); ee co ".a" oer! oer a ers fas , eee z G Lae ae oy pede isd £5 aoe Rennoh ae Ss oft GA ee ~ ROes Bow Be ge We gg oe 8 og BO wm ES6% we Dh a tot a a " Sooo. ie fen ae we, i. we ae2 wm & @ = SG a a PT gybe RO 4 & B @ & gb B S&S 6 ee he2 8 rn eo Oo ge Bo Gi ke oe pee efi% 2 a ae Gp be EO be "i rs tS £4 me ' 'wii age a . te os oh, buch a pe oe ae Freon Ss% ja, - ; we Beas & hee oad isd in] oe Co Ay FA Spm'fer zg po = O5 ee i tomee wa, (ete : ke wm LE lawie ge Pas a ee %Yer toe Sided te, Pesos heh, banned LES ms 4 441 OF 2024<2IANOrecovery, pursuan the notice Issued by the 1 Respondent, ws 147 nwSeo, (44 ray Sec. 1448 of the income Tax Act, 1967, dated 13.02 2024,bearing DIN. ITBAVASTISMN 47 /2083-24/ 106087353401), for the AssessmentYear 2019 - 20, pending disposal of the Writ Petition No. 10579 of 2024, onPacthe fle of fhe High Court.The petition coming an for hearing, upon perusing the Pefifion and theaffidavit fled in support thereof and the Order of the High Gourl, datedOS.85 2084 12.07 2024, Zo.07 2084 & 06.08.2024 made herein and uponhearing the arguments of SRLAWASIVA KARTIREYA Advacaie for thePafifioner, Mejiewarya, igarned Junior Standing Counsel representing SnVijay K Punna, learned Senior Standing Counsel for Income Tax Deparmentfor the Respondents.WP NO: 10634 OF 2024:Beiween:Subhas Chandrabose Guttikonda, So. G-Samba Siva Rac, Aged abaul 60years 40-1-99, Karna Nagar Near Benz Circle Vjayawada-520010, AndhraPradesh, indiaPetitionerThe National Faceless Assessment Center, Income-tax Department,ew Delhi, indieincome Taw Officer, Ward 2C1), Vileyawada3The Assessment Uni, Income Tax Department Ministry of FinancefadGovernment of IndiaRespondentsation under Articie S86 of the Canstifution of india praying that in thecircumstances stated in the affidavit Sled therewith, the High Court may bepleased to Issue a writ, arder or direction more particularly in the nature of awri of mandamus declaring the order under Section 148Aic) dated Z2o-Uo-2028 bearing ITBAIAST/FMASASG22-23/1087148STS), the consequentr weet a fe eC & 2 Yae vs TB Gs Ss wag Mop be BH EO ode_ i Ch fe i rn ne 5 a <A a ce ed oo" ae Seay or oy, re . rae seya) a nn aS ae a ee tae howe 6Pfhe om mf 8 OO & fe A eG oFi ne a rs a ea we 7 eng, wsoe a on ow a 2 a ee bees 26%, oneoh . we fone ipod Saw $ ents eo sane . thd oor ronPo Ee ke a e et :SOI CR mB eo th ON & Pe rc) Se ponpos nn od ; £3 ac wo ye a aa Snoe "Ot a eee' oe ov open, oy pot ia RY none ge "sy"ee Rec a ee mot Saad s eS wmi fe eo Do ge C2 ug" ted tet ne ae & = x "re 3 repow [as] as, we one 1% veges shes gay S| A "3 go tadA ee ' : ct) my Mee a ed RET peas ae Goon rsA Th So & Bo Eh Ro : 2 ie na nSee Poon 5 pec aA a or Cy benes fdy . Fats tech det aeyee CH eee senee. a " Rane) £%af ane che oh adoee or 'bev at shoes 4 dh b hs baervente Be: os et bens % Peal vend re vote. on ea "neat Pa . ty Be Ge Ue eS Se eBcei a 4 a aaa oe op Fe BES ey fe" 'ie ea es ver bens ee an ee a a pen Cs ge; oo wm aS oa aon oo aa he fe ceefoen ae teed res Lees "neat! 4 ifs a, "4 £ ed vadA oo vg af BE pe Iie Ee feie a i an iS wh ES CR TA mebee Go a ao a ct te eg ek xdny os me RS ee A Pe pa .*, eae rs "my, sed LS 4 Tnot Cee ty A yo po ene ai Pn Se eo qonn an aoe a a ~~ 3 ae egyoy as . se ¥ £ an <i co a a od antyee f 3 ite "Sng Bs ane ; ws wBend ry nee ee sneagy Sve. nanos bsmo 8 oO oe ~ 8 @ Bo cn rn aneprs : 2% i ih % : wee i . o, om mnm Bo wp i 2 2 gf ws i pon ange AA ce eebeat Ss oy ee iy gem ¢ é td hes vod ie ES Sp ee:<n ne ea a <a 5 a ge Re eee « teetts ose "fo , a Oo "5% Gea . egnee ae ae aa)at i fh ia a a mee hy RA gene id ay a ea bea ps3 tytn " Lo nn: aoe fave Pup othe ap Set. ee ew Pe io tht ag? a a coe ang, FD Nad 'nailerSE OS 'ee bebe otk te oF eee) oe me eea es ay C2 te Be, Ga Oe Ue ee ESG = B Be ee we OF TF Gg ot= tf te ote ow ie te ke os " G <ee fe && tl ME tien ; whetf3 ge Se oa : £4 Sue eee ee OFS wer "Me ce re ae? | a <1 oe Z oa a gl a" eh : saree ond Ge a \ £ eA g i, oy Seen:we A : e " i oS 7 E ; bEa Oe wy $B wm Bo ce a soa: eewe tt pot o 8b op MS A Oe OE we tSae pe i vote ns a fe Ae ee eee pewa' ae a cae 5 eres on 2 Eeies hee. aon pees cot haatwe Eh BR ow Bees si A Ve rn ae oa 2fink pe ke a a © a oo es wm SH reai frm, ee "ES no tee ae a , Los poe . <3 eyC> th tae ee A is Aa ee tia ae: oo . m6 i ote,Om of a n\n? ne se & & wf © sof sea fr ss a Ss oo A 2 a an an a no ne a ae ad we vecy eg : fee EE , fae fe a oy: &? BS ek 'ent eon ee - neg oe - Srnaerm 3 YR oes we Ea a ts oef gh os rr ae or ad ee oy Osry pen TB asi ey . 4 g np SYor} 6S ten, "£4 he eae Neve o ws x . '3 ot LatPs De RRS he meet Pray fap 4 Fen bea ry ine mecog tin Ee, d ge OEP egy a & & ry ngae 9 es ass ae: pit eid GC gp to ad ty.Pho" Bf ae 5 on a a co cn nr eAa, rn ne Lng oh ny ag os Oe ig . BES Us gysay ae we £45 z o 3 as of fag "eet eee Cee ro ey re aeee fy si ot , base oy ed eee '@ Hy ae 4 73) s cd otB ft oy eS td cp Ree a ae zs "> we genn nn rn a os ; bebe ae a i a ton a aG a i 2 oS en an ie . om oe oo me:Cs . tee ee ee a ys i oan i, ae ol Zed i 1; as ane: "i ped ayer we ay ae A C3 . ae bo be fe aSaal % pone ety sea £ havin! Bee eK ¥ essin ih 4 i - fy vane pe: Boe rh ork foe ae ae Se fn ey as Ld g ie$4 if yor Pe) es a jes bat a! fae = %, He cine ~iG ag bow: 0B pas o> "hye ed Sone ony . wee o ta asl Atan no oo ne; ee ed 463 on oA Ans Gg ee& pom aed 3 se A 5. es ede £75 rym T & BR te Sn eB 5 a uh Zi 2D pAoe ge 'ea. ro %, ' . $f giere ee Poe 4 oem oe:0 Ob Ne ee a Bs ce Oe ge > 3 ny "ys meoe tM eB is o tt & 2 & Cs ie fei Mi tw at. %:"y$i,N3Potitionargia RalSeaaRNnecax33vi RahANDa Pethi, indie£N3o&. income Tax Officer, Ward 1, Radapa,3. The Assessment Unit. Income Tax Denarimernt Ministry of Finance,Government of indiaRespondentseition under Arige 226 of the Constitution of india praying thal in thecumstances Stated in the affidavit ited therewith, the High Court may bepleased fo issue a writ, order or direction more particulary in the nature of awrit of mandamus declanng ihe order under Section 14SAfd) dated O5-O4-eUe2 bearing [TBAVASTIFM45A/2082-235/104252 10S), the consequentmice dated 65.04.2082 ufs. 148 bearing [TBAIAST/SM148 VWe022-SS TOS25S 103704 3-20fitzand the consequent reassessment order dated 19-09-2024antembearing ITSBAVASTIS/ 47 /2023-24/1 0629884550), as being vod, Hegal,"arbitrary, without jurisdiction, violate of Article 14 of fhe Constitution of Indiaand consequently set aside the same.IANO: 1 OF 2024Petition under Section 147 CPC praying that in the circumstancessiated in the affidavil fled in support of the petition, the High Court may beoisased fo stay all further proceedings including collection af fax pursuant tthe reassessment order dated 19-03-20e4 bearng [TR AVASTIAM AS 7ie023-S4/TO8Z2958488i7)}, pending disposal of (WP No. 10626 of 2024, aon the fle ofThe petition coming on for hearing, upon perusing the Petition and theaffiddavil fled in support thereof and the arder of the High Court datedOS.08 2084, 12.06 20e4, 15.07 £024, 28.07 2024 & OS.08 2024 made hereinand upon hearing the arguments of Sn M Naga Deepak, Advocate for thePettoner, and of Sr | Voghay K.Punna, Senior Standing Counsel jor theRasnondWP NO: 10886 OF 2024:Sahween:ree™ot:we ASeteaeFatitionerRespondentsneome-tax Department,ySay os rwhy :TEBS",ANDaASS2alyKg?3 o tsPyoeTERETE SSTINGof indiaashy ame gee " > ofyandarmus ceci3:SORES EAS7xGovernmss}iA NO: 1 OF 2024WH OFThe gefilion coming on for hearing, upon perusing the Pelion and theaffidavit Hed in sumport therenf and the order of the High Coun datedG6.958. 2024, 19.08 2024, 1S .O7 2084, 29.07 2024 & 05.08. 2024 made hereinand upon hearing the ee of Sd M Naga Deepak, Advocate for thePetitioner, and of Sri FP. Vilhay Kumar, Standing Counsel for ihe Respondents:WP NO: 10881 OF 2024:Between:Venkatarao Yanagadda, S/o. Y Narasimha Rac, Aged aboul 72 Yearspertat a:Kannavarnithota, Guntur 522004, Andhra Pradesh, IndiaPetitionerANDThe National Faosiess Assessment Center, Income-tax Department,wood,New Delhi, Indiae Tax Offer, Ward 2003, Gunturiosot£3The Assessment Unit, Income Tax Department, Ministry of Finance,Sovernment of indiaRespondentsPetition under Aricte 226 of the Constitution of India praying thatin theeiraumetances stated in the affidavi filed therewith, the High Court may bepleased to issue @ writ, order or direction more pariicularly in the nature of awrit af mandamus declaring ihe order under Section 146A(d} dated 06-04-S022 bearing [TRAIASTYFN4ASA2Z029-24/1 04258079101), the consequentnotice dated OS-04-S022 u/s. 146 hearing ([TBAIAST/S/48_ V/2022-2310496551071} and the consequent Reassessment anmier dated 2Y.2084 bearing ITSAIAST/SN47/2089-24/79 0894395001}, as being void, Hegal,arbitrary, without jurisciction, vielate of Article 74 of the Constiuhon of indiaand conssquently sel aside ihe same.SPC graying that in theeScy7 OF £024oSxIANOSein,¥}neN3Heel iP SUPMidawil fstated in the alHan and fhefo stay all furtherThe petilion cominw"yi>.easeAs 2os 2*,AYOO%iAS BIL4;ringmy>UponneA"zxoy.40781 OF 2024=SyWP NORefweenabout 4oyfQEGxx%tyre"3éra3iNew?PativonarANDi FaneiaaxOPyThe Nak3MVP Criony,1.boyRifF Pinanee,Respondentsayawad2Lees a wrt, ord&ISS3f iyrecs}£be easeESSconsequent notice daied 24-02-3023 under section 148 bearingITBAJASTISN4S T1/2082-25/108 1247435 1) and the consequent assessmentorder dated 14-08-2024 bearing DIN and Notice No. ITBAVAST/SN47/2083-241062597 148/41}, as being vold, illegal, arbitrary, without jurisdiction, viclateof Articie 14 of the Constitution of India and consequently set aside the sarre.IA NO: TOF 2024Satition under Section 1517 CRC 3s Mec oraying that in theciroumstances stated in the affidavit fled In support of the writ petition, theHigh Court may be pleased fo stay all further proceedings Including collectionof fax pursuant to assessment order dated 14-03-2024 bearing DIN andNotice No. (TBAIAST/SM47/2025-24/1 062597 1481}, pending dispasal of theWirt Pastition No. 10791 of 2024. on the He of the High Court.The petition coming on for hearing, upan perusing the Petition and theaffidavit fled in support thereof and the order of the High Court dated08.05.2024, 19.08.2024, ISO 2024, 29.07 2024 & 05.08.2024 made hereinand upon hearing the arguments of SRE KATTA SRAVYA Advocate for thePatiioner AND SRIVIUHAY K. PUNNA, SENIOR STANDING COUNSEL forthe Respondents:WP NG: 70807 OF 2024:Between:ahThofa Hymavathi, C/o. TV Srinivas, aged 55 years, Rio. Plot No.ay, 14 'Hoor,Srinivas Towers Visakhapatnam 530002, Andhra Pradesh.FelitionerANeas Agsssgmen! Cenire, insoretax Depariment,ieThe Nathoral FacelNew Delhi india.i"K,anoe&3bsé. income Tax Office: Viayawada.i teed Neg *ey he Le Me oe tha w hoot Og ope, EE "¢" bf oh i f .63 e 2 we @ OB oe Ge 2. eb no Dm @eS MY Bases A fn fy oes %et ee a a ae om a? a &See, 4 oe nr a Ff ga BaOB eo fm ey cf @ te ES "a & ~ wien visoo Bs os a tat dak EB ann: ge 'es oePose ws "et r% po 4£3 a ie . oo en ee Se : oS; " Paes ve e 3 wae 4 erere weee. :a & © % » «& B ao ST me we a & Fy OB ohLaer es Ce 3 a ae] an ts tae thee a tt us onoy ns ao ff eek seg ee we Oats fe rete ee eee SE FR Es po an ae 7Soi Be EN pe ene 2 ord a ad ey fade ve yo pee satinre "& CE g& be Oe "ee we IG isped a 3 ae anes | TR pes en "wh eg, WD is yy VUE Few . eT mS2 ay ay a os & 2 RB @'aa mn © Ci. & & & ek BF oe, thasvane ae aon ae ah ' Bs oe oh wot os bee Lt o pany ;pee ther aa 4 pre Cf oy xg rsa, eed "4 Pad sweets eo akoe oe oom 2 & 8 Bos 2 wn Ue ieee ; oe"ae ws ee oes os ets es oF ae) on a 1. Sa prea' oe soreoo iio ey i he Pad Ps OE sored ton, oO nd toa "oe ge OE ES "Se Ae Oy FR eee Cs pe Cy ee ting Eee od --_ay oo Se OED ifs to nn an " ee rere aw panSe Bm on oe 4a ae O Te me se canE = & EB a " 3 SB ds By ésaon oF a i Ed ey ay Pd a i a cad a a p tftteas - #3 ae Ea Sees oe on " er as fee. +3 ae pot thats wee% g £ oe & & 2 a & & Ba Be ie,4 > a a a a arn ae ee a : awre CF fe gt OD bane Rod a $i teat fy RM orb.C4 ees as pees Sew we oS thet hens aa ney vot Soma % teed pies .a gl "=e G@ @ tt & hs, Cog oeME 123 ond on "ape gem "--o is id . "ES ieee oes oee 2 pan 5 fies ttn, pe "et re oe > ore . PeeRh ye apo ts ter is Po 2 font oth Co ge, feahe.tee. Teed y baken ug tee oes poy eee Ut te # ve wepow B% S oo cp oo8 ee RS y aa) om Ra ao astis mf & 2 & fom one OE eee a Soo © 8 2 'a 28 £8 2 ym @ & 8 as mm &@ 3° @ se ee% ee 2 eR a no Ey GO Be., ge te OO OE ZF & ss sz © mt 8 ai a nn a an ee a an a" ieS tn gy OEE ee ce wp Fw OS Sh sywees te Sie ae fF age ae ee : rs ime CG a rrom aa iN} "4 ee bos we : tr sdoon. whsre fewe a core raked t ine, Eas hess prs, $e & heertet 63 apa i pa fee brea ag ec soe £4 a as aes ees lag ene= oy CE ge HE yb Spe o BE @ Ee ire, ce ai ar on bors gh, apes. ene. 2 Span hae i "we ng hes eee4 op, fae 2 ; % oO Be newnt te 4, CS fo Ae "ae + eee ne: ee en 2 a: anshaeb [a as A cam a OF i 'A BES. 'hee " in Soca eet rxon EE ane Be ee es fg PA oc ore. £4 ae "pes iB om Coa 'eelrere ees ford snoa! ieee Baw . 7 ic winch onneh pet ford £ alt 'A t fh ,a "ts ae a <n t a Ue ts to ns oeas ge a we he <a thim ae % ae "he win. $5) tag ee f ; a linen orie me "ee ih », @ BE & Soenm we EA i ke & @ 'hy a co: tee p oe ae ce gy OO a ge PP es+ "ee ee oS ny Cd wt AS Len pe noe yee V2a ka th Gh a = Ge ih ed eg a [o7 es, ar ee ot fedte on we be a re ail we ve, het adee a wa ime Cp eg , CS gx . «MSO OESho Be Bos G BY! Bo a "p oe wm &@ 2 ff St te"8 & & 6 & & € @ A XY a wr a a ne iws Bye "em ee eos bon aE ve IN shea ' "" w ' Mood we rede 2 co Bo OR ty te a are apo Cy i pe cape agree apaee we ra Pass £ fest fon [s wheego & Rm be ee Ee ein gis, Eat ve ffi ome cefeo as UES pos go tome SES ene by ioe a [a pe Sageseal coo = "tS i oe mck a rr aro a tr es a wh ae os: 3 ca we EL, , cnn' _ .B Db Bb G be Bo em Se Be te & re oppet a $ a. es] bane = tf ge fms, ; ack a be anes. £4 pas edey aa ae 6 fe , a ee ae @ iB 2 5 ee showo 2 6 & & ne nt 2 eG & 2 iee red a an nt oe ow fs , aeh Sw nf oH ee OE fetet ent aS re ont % ageee on pod feee, Fos fax "> the. 8 % te th te Se : pe ee' me Reg ee a ny, ee SEom 6 &@ 6 G&G Ek fee off we Ee a» (2 ED & fh © woo pn a a ara icadal - lon ghbene:ated48et24 made fersiO283G.fa & O50syae0weeSM.Bet vind}"REe»Yearning tFSi44108 OF 2024Rehweean:<.panzinHaWP NOanc &xMaheswara Rao Allam, S/o. Sri Mallkharlun Rao, aged about 4) years,Oocupation- Private Service, LIG 618, Road No.§, APNE Colony, Hyderabad -PetitionerAssessment Unit, National Faceless Assessment Genire, Income TaxDepartment, Ministry of Finance, Roorn No. 401, nd Floor, b-Ramp,Jawaharial Nehru Stadium, Delhi - 1702. The income Tax Officer, Ward -1, Aayakar Bhavan, 35-28-8,Saliapuram, Tanuku - 94244,RespondentsPetition under Article 228 of the Constitution of India is fled praying thatin the circumstances stated in the affidavit fled therewith, the High Courl maybe pleased to pass an order or direction, expecially ane in fhe nature of WRITOF MANDAMUS holding that the order passed by 1° Respondent u/s. 147rwis i44 pws i448 of the Act, diesde.2084 with DIN No-ITBAVAST/SM47/2025-24 0614877170) for the Ay. 2070-7F s arbilrary,Wegal, bead in law, void ab initic, apart from being wolative of oF rovisions oFsaction 148A, section 149 of the Act and aise contrary to the circular iasued byCBDT and provisions of section 181A of the Act, and consequently sel asidethe order passed by 1° Respondent us. 147 rw 144 rie 1446 of the Act,d£28.02.2024 with CIN Nod TBAIAST/SN47/2086- 24108 148 77170}Stanor theIANO: 1 OF 2024Petition under Section (84 CPC is fled praying thet in Mmecircumstances siaied in the affidavit fled in support of the wri petition, theHigh Court may be pleased to stay all further proceedings, Including aryrecovery, pursuant to the order passed by the i Respondent us. 147 rw.s144 yw.s 1448 of the Act, dh25.02. 2084 wih OIN No-ITBAVAS TOMA F/e0c3-Sour datedPetitionerSOUT,=oaMeAdvooalArrant*,A=PAKGDUS,SHU ORVal$3HN='tyx yanne, .t3"ygANDakondstheesnen--atTabNcr hearKHN£.amr%we Ad fa2SS341168 OF 2024THN OF*8*meonso oyveLaupon Rearingfy Prakasais.aeWRIT PETITION NORehween&€Oo erRSorayin¥meyRaspandentsf india is filedboaFsSMUwyce)&caeeft"hetepondent nf ufe 147 raw.s.144B of the Incame-tax Act forAY. 016-17 vide DIN No. ITBAIAST/S/14A7 2023-24) 62817 S507 (4), which ispassed as a ee of the order passed u/s AAS) di. TSO. 2023vide DIN No. TTBAIAST/FMM48Al202 8-84) 1050954WS Csi OG 2025 vide DIN NolITBAYAST/S/148_ V2082-235 08105 1080{issued by the JAQCT® respondent) instead of FAO(3™ respondent), thapassed by the 3° r2BCQ),ere)contrary fo the provisions of Ses. 149 of the Act as void, flegal, and contraryto the Prin sg of Natural Justice.IANO: TOF 2024Petition under Section 757 GRC is Med praying that in thecirourisiances stated ii the affidavd Med in sugpori af the wril petition, iheHigh Court may be pleased to stay all further promeedings pursuant to theAssessment Order di15.03.9024 passed by the 3° respondent u's 147raw.si4a58 of the income-fex Act for AY. SO16-1% vide GOIN No-ITBAYASTISM 47 /2029- 8410825 1350711) . Pending disposal of WP 74204, on the fle of the High Court,The pelition coming on for hearing, upan perusing fhe Petition and theafidavil fied in supmort thereof and the Order of the High Court, datedOG OS 2088, 12.07 2024, 29.07 2024 & OS. DE 2064 mace herein and uponhearing the arguments of Sri. Bundu Manmohan Advocate for ihe Peltionerand of Sc Vihay K Punna, Standing Counsel for the Respondents.WP NO: Tt2i2 OF 2024Rehwean:Mr Chukka (Ediga) Rama Pullaiah, So. Chukka Krishnudu, aged 52 years,Sor Business, RIO. Z28-S45-G-A, vigwanagat. Nandyal Kurnool - 818 S03,Andhra PradashPETITIONERSANDard f,Alax Officer, \"~The Incamne T.7}Baom No 407, 2° Floor,ana, MNmexusand TelancRESPONDENTScircumstanfrit, Order arVWspropriaieayy, uy&x.sOPztNesaewt.shoe,and fo consequently set aIANO{ OF 2024~«cHi= petyomort of thTANnegwig 14?iarightrvheae"sASpelwyed bearingas' Se) oapT SPTaySSPPEALASpendin¥ otey- TSRRwwa basBatThe petition coming on for hearing, upon perusing the Peltion and theaffidavit fled in support thereof and the arder of the High Court datedG9.05 2024, 19.06.2024. (5.07 2004, 20.07 2024 & 08.08.2024 made heremand upon hearing the arquments of Sri AV A Siva Kariikeya, Advocate for thePetitioner, Sri Vihey K Punna, fearned Senior Standing Counsel for IncomeTax Oeparimaent for the respondents:WP NO: 14214 OF 2024:Between:Mis. Pufitha Vemuri, Wio. Kalya n Paladug aged about 32 years, Ria.SY Rioek, Gandigunta, Vuyyuru, Krishna District, Andhra Pradesh- §21185 Currently residing at 966, Norwest Drive, Noawood,Massachusetis, USA ~ 0208S (PAN CATYPV? 2120}ItPatitionensAND7. Union of india, Ministy of Finance, Rep. by its Secretary, 760-B, NorinBlock, New Delhi ~ P70 G043. income Tax Officer, Ward 141) Vishakhapatnam, Room No. 407, 4thFloor, Pratyakshar Bhavan, MVP Double Road, VishakhapatnamAndhra Pradesh - 8300203. Incame Tax Officer, Ward 2(5}, Vishakhapatnarn Room No. 407, 4th3Floor, rakshar Bhavan, MVP Double Road, VishakhapainamAndhra Pradesh - 5300204, Principal Comrnissioner of jncorne Tax, Vishakhapainam, Direct TaxesRulding, MVP Main Re, beside Post Office, Sector 8 MVP GolonVisakhapatnam, Andhra Pradesh - 890070Respondant'sPetition uncer Article 286 of the Constiiution of India praying that in theercumstances sisted in the affidavit fled therewith, Ihe High Court may beeased fo:~rrr far3rer. seed Iepane 4 ty3 GA & Be* ee fd 4 wh C4oe "es, re WErey, wees Pi af 'whosroy Bw em Oeia heh ¢ % Co is5 oe % 6& av 3 wee s yamine sn< Sp ER tPA. Gk 5: ye hesped pag EE & & aay a rn ai cS eeef fed 5 vey oe hoe.6 eo 6 % 2o on itt badth oS % ggae a oe BPod to ED ve& BE #2 &pen on foe. ois 0, iwx 4 tobe ® " oA A EZ - Soeey as oy Me OER4 Be @ FS% SG Ee oh CB gex Cl fee Be& » & BBBee Sie tod uy sinebee ta ee isa oefoe > rs aes a% ~~ ou> mm ~one os eee 2 4% eees Po ae sat iocnye vive Saad Uber meteas anne o, on, wwe wsB Bo Fe BY4 ine fat :it Go / oboeea oe, yon SEon ae "gene 'eat pe Sw.) tH Oo oad wanes ie£8 Ps oe coredct Ge <1 gs ny 5; ay "a ww &ey ee ' ay odeen 3soe . eaeed. oda os ie ome© me = gy oeA ae 8 ©94, ae ; an oeid oe tees cae sda ;a a mn meroa eo mS Sd SEttt Oe 4 tae ea)icin an an + an eeos 0. oe -- ed oes -we poe Ege wh2 Son i reed ba 2 ILDwen aE Tepr a. nny :tot dace ba aed oa aOy SF Eo ge RE A pewy EE gs ; S 6we "pe aS. tis Be the easz fee "oy bee are ed:Pe a nn ane, erie, ees heat anes, La shedIANO: 1 OF 2024Paettion under Section 75) GRC is Hed praying that in thecrocumstanoces stated in the grounds fled in support of the petition, the HighCGaurt rriay be pleased to stay the recovery of demand pursuant to theAssessment Cider passed by the Income Tax Department under Section 14/7raw Section t44 and Section 144B of the Incame Tax Act 1981 dated2? O38. 2024 for Assessrnent Year 2075-16 and direct the Department to fottake any coercive steps for recovery of demand, Pending disposal of WPT1214 of 2624, on the Me of the High Court.he peiltion corning an for _ upon perusing the Pelton and theafidavii fled in support thereof and t the order of the High Court datedOS. 2084, 19.06.2024, 45.07 2024, 29.07.2024 & 05.08.2084 made hereinand upon hearing the arguments of Sr. P Payan Kumar Rao, Advocate for thePetitioner, Sd Vihay Kumar Punna, learned Senior Standing Counsel forincome Tax Departrient for the respondent Nos 2 to ¢WP NO: T1247 OF 2024:Between:Han Nara Suryanarayana Chintalapudl, Aged about, Sfo Ch VV Ramamurthy,Residing af 2-55, Chintanalanka, Chinfanalanka Post, Ainavill Mandal, EastGadavart- 433 211.PetitionerAND1. The Union of india, Represented by its Secretary (Revenue), MinistrysFinance, Cepariment of Revenues North Block, New Delhi - oNvod2. The Principal Chief Commissianer of Incarme Tax, Nathanial E-AssesaemeniCentre, Income Tax ee 1, Delhi, @° Floor, E-Ramna,Jawaharlal Nehru Stadium, Delhi- 170 003ee fee EMey MEfind Oss Sn ee % oreiM a Se ts'1 Lad A aa tad; a 'eit * ge Eee] wewt hs "fs gd nee a peacm BA oe |"ge bess SS @ : agge rs : ieweege ae ue th mst rg oh. whe esvas a3 SS ae Aerio ae'.- "eS, wee os, . beet £3a Peas trot ie Pree ry ,mG ; a os a ee x ®ri pe ra Cs f G eederee aed hee wpe he ap o; 3 oh we gq @ + BE® Sin at re a= i SM ge OGo% 2 ey nn i. n> an)a os e a @ B & 2B Ssa wy bee gy OM ee EEmR Re se , 5 aw OOSa & £f3 ne ec opten a nd "oo hen ha ES ay. nn cneee ' ma ss 03 337 . S oepaver, . ont ' ioe Seen ' '3ad ee A Eetaeee 3 oo. ; on 1SD $i rnd ant7 ' vin 'eo ae ee EY CE aM @ tehfee 0a ane, on oaG we me wae ife me bu wee 4)go at atn keane a ie a oe+ penne: Pans "oaee, or" ted, meee " sycc Pa Ch we OS ge 0ie 'tte on, ere "ae? a bev gs. BF & co @ Wo 6 8 te ODee og ie ~ to 6 WO BBpane aren hh hens. ae) gore %, ' 2 $73Ye thee. as . ath gore grees 'ngipe hee: 2wee PS OS aed Sa Ope mynn oa a we wa ne ne) ' afan aan oe ioe ek gy Mem yyPaka Ch a ore pie "poe : 4% "4 -- nen ae a5: £% eve oa Be Fanaa ns "es Cpawe Sad goon ot sae or Lea £3 Pre Soean ao or 7 pO Not rynO £G rs n [i a ces we oSoS a iy oh. bat os i a ae Ss a eeaoa WR @ - So ot << @. fb et ty Py so Ch pp- te ; La eo A &"eee Z "ef eon a a So On i eek4% - been ; on i, an os= a 6 Oe Me BOhen Tt ¢ a . ns a ona fem an < /n awings oe aE er Pan eee ee aaoe ae fae pay 7 abe foneed ¢ nee tng ¢ os Sane e woe. fe fd pee athe gene hy TSben td, ""% a fn baad awe'eee £3 ; 4 bin HH 5 as ithe es 3 iy ears oe Hes a Aey Lt pace wpe 3 ee! ea a ipea vee God on an Or: agg, "apSS et aw beboe gue 0 ae aNot eam sec, * Meteg tne bonese van whe ei ee Soe ag ° i,ra = oo = ww #2 oe wy ®A vont ie a vere HEY oy ' ayt eee ¢ hee n° vefeeee bot "ey , « foes ares Do- . : : 7i, a Fe SH fy he EBa3 nee on tty an ge i vanesPa et pate sper nen aft Ue oy oSoS - S hy nes nce ne A «nesee See ms Phe ta ef Hi poreme tft iA ed we ue me enfa # & # Oe a Bes' 4 ayes ¢ ' Eyoeesoe Bs xs BA : a ee ,"= é - , GQ gm bh & ES4 Ay ayy "<F pr renee. a "3 ae,33] oo) rs im 3 £4 oefn of, tos i i ns: rs eegree he, Shen nn a eS CObaa Ay ay ae foe fee oF rom. " Sig fing ¢ as -- Bal teat" re - odesBenge pene8S0read wi85aie " eo pea, Ones te OH ES io owe CS i "bp wh «xf f° &oe G em £ ® 2 & € &€ Gum € eB - 2m & ®2 o Be RS eG ee nn on ee te '° Li 5 ea m= ea ae a > 554 ra a a nn te oy of2 ep 6 2 2 ao. " « 2 UB ™ BOSSce @ B OG 4h Se hee o 6ioe ee Se nt Anos © Oc 8 aa a@ . * mM Poo ge ee 6 6 a Ro rs= "es nm EM Th BE & LA pay Pe gg ee a oF305 rae 43 5 Q pers age a adene: 3 " ", [a Pan aoF go pod "5 oe oe A fad Ko need wet 4 meee fDi wren eG weetoS =o Boe NM BN Be & a ae om oee eeSet : ' % * ~ - fy "Ee 3 - "by Sere ee ca~ Be fy mp MOOS mE ay CssG mo be Oo 8 & yw O FE Bm wo 2 PoeiA to ff op @ mw EF @ uw GS omp gy We Se bho aeyn; an ees a cs 2 ec eg: zas rr wn EG ham ook ifon ge © ae a a ee me Oe oY6 mm ce nn rs aaa nn a a a ;os 'ree et Bee me Be& Oo i BRow t BOF Se goth <p Te th fe seae ee XS ee oo HOME Om ENE= * eo ies "Be é te OR A 5 RM mGcz BB ee CP ee M Un 7 me Bo ie ESen tee rh. Sonn ey gaee MS mn ay s os oy tJ fads és frag hao5 a a ee pe et esis, a) a a See ag eS > 2 CS oSc fh wed r Ne eed 2 a yee fr , ustfee ar nS ad ane : * ar es id 3ee i> yer : (7 ae, ue t,os & iy Mn w aa em, eSoe;A&and the subsequ48oS; 3me ¢ . 4 rs oor , 'agen a HYroe bo sepen re wre ace os Pace re hen "C3 eat oeBe ih. Be es 2 a ae "3 "ay degene ne ib Ole oey ¢ re Pa sem ORs ee ae CS rs,Se "ie MN af g Gog ™ 7 8 pe osia. Maia, } Ae wey8 , os we bes oO fen on , ne 87 4 tat Sion we < 8 yy we oe gsw Oo ER = Oye a EG a FR vom, Besw oe OM Xe i ac a a Oo £ & a 3 @» z i bt, eS co eeF oy. ; ©, Th jewNene 5 Pd £eS 'oHfshe income Tax Act"ny :piss 4 a * aes ? a- "a & bn re ZB Bog OBog £ © Bete " G& @ Gh 1b a, ©; weer iy hag ag . Ts hb % ' pee ar A nat ' fone£3 ys . Bae ryan) Je re ee tae ie i ans: ee %e WR pe @ oe BoP @ wo Ss we gebees ee rs S * os wien rt pe4] rca, me wer °E4, pr Lf 're, -O é pos A von a coed ny =A bee. "eH Be 23 bei ae oll e » A b oe nad < oe pa it uo pe vf the$7 ay % Che eee i ran a ee Lees artes, re . ioe aes ogg Sore. vy teay iy mea, tte. Kok he boca 'shad. pecs oe, "ie oe_ m Ee & ne "Bp & ee. EB ESA © Zte 5 Iver Ae a ed aapelee priory neord ue oe hy : ans"y eg Se Do Rom Wo tT tf Bb 2 BO A eS ings pat a Bee oe yn fee oe Bs: Js tS ft te OE ORE ay: f n ee ne Oe oy Le leoe & | GB = oe eS 6 i O pm & m SF Sib osa fe it rs « ; : as Y " Ay ae ie aeeS be to we tL 8 TY enw Ge ee ETae) 3 aS Ce a en ekae eheeb Fa 8 " fees 4 eey Meek mn [ap yor eA re. pas : oa isi wneatCc wy ee a nn? ; ny th m 2 Py Ki fA Gpae 5 a 2 6 oP we & e OG ON RE A yd $ yaa ee i a * y . CON etece cold 4le og cy a ee of a CL So ROis w come was "ang "4, ra ieee as ae ie om ger ue a3 SP ew at oe osSe : S60 GS Ssh €2 5 E2rn 5 AE SB= 7 | & Be t 8 em eR & gh wm Oo & Ba Fs <i) & O I ®@ 6B SB @- © MD f GB Oh MD SS ehPunkKUASEand upon hearingBSaged :=&WHR,AeWP NO: 11284 OF 2024Roetween:.weet&a PracArrthyahPeihionenscyne Tax, Andhra Frade~Y incANDax OPAoeBSThe Incornie FT%;ayarXRespondent!sspropriate Wirt, Oraeoe ofeSiS"ny alfering violatlyeeAepoeyfon af indie and3.Yhiy<gstweei 4Ration under Article £26oy%goonxamngiances stated in the afficavil iAepretBS"and ZSS of theYearenXxIANO: TOF 2024Fettion under Section 757 CRC is fied praying [haf in) thecincuaristances stated in the affidavd Nied in sunpaort of {he wri petition, IheHigh Court may be pleased fo stay all further oroceedings, including anyrecovery, pursuant to the order passed by the 1° Respondent, ws 147 savoss. T44 of the Incorne Tax Act, 1961, dated 19.03.2024, bearing DIN andNotice No. ITBAVASTIS N47 /2083-34/10829 T8091), for the AssasamentYear 2075 - 17, pending disposal of WR T1254 of 2024, on the He of fhe HighCourt.The pettion coming on for hearmg, upen perusing ihe Petitio rand theafidawit Aled In support therenf and the order of the Nigh Court datedOG. OS 2084, TOG 2Ok4, TEA 2Os4, 2S 2OS4 & OF OS 2084 made hereinand upon hearing the arqurnents of Sn A V A SIVA RARTIRE YA Advocate forfhe Petioner and of Sa VUHAY K PUNNA (Standing Counsel for theNespondents:WP NO: 17256 OF 2024:Between:Mrs. Subbalakshimi Kupmala, O'o. Mr Sormeswara Rao, aged 40 years, Occ-Private Employee, H. No. 16-81. Velour Post, Diavelavar Street, TanukuMandal, Velour, West Godavar [isinct ~ S34 222, Andhra Pradesh. Frasentlyresiding af TO971, Taliskar Ct. Richmond, Texas - f%a07, United States ofAmerica. Represented by her Power of Attorney, Mr. C. Suresh Rumar, ShpLate Mr. Narayana.PaiitionensAND1. The inocaore Tax Officer, Ward 1, Tanuku, Aayakar Bhavan, 3o<28-2,Sallapuram, Tanuku, Andhra PradeshulPas"yAAe, ASards, Hyderabad - |2&Yeoeahru Stadium, New [Nbes8Raspondenti * aain ihox:ances statHNne4, bearingyeAa aEBadenMECNentlyOSESrodSexTOF 2086:<IANOioemGCe acaadluPacesoadcarsohat'aitpinssee14910.05.2084, 19.06.2024, 15.07 2084, 26.07 S024 & 08.08 2024 made haranand upon hearing the arqurnents of Sri A V A SIVA KARTIBKEYA Advocate forthe Pelligner and of SRE VIJIAY K-PUNNA Standing Counsel for theReapondents:WP NO: 113417 OF 2024:Rehvesit:Mis The Andhra Pradesh Nigh Court Advocates Association, High Court ofAndhra Pradesh, Nelapadu, Amaravall - 522 237. Represented by is GeneralSecretary, Mr. Srihari Nannapaneni, Sfo Sn N.Sambasiva Raa.Pelltioner!sAND{. Assessment Link, Income Tax Qepartment, National a-AssessmentCenter, New Delhi, Room No. 401, 2° Floor, E-Rarnip, JawaharlalNehru Stadium, New Qelhi - 770 002.2. The income Tax Officer, Ward &(7).-Comirissioner Guards, Masab Tank, Hyder abead - S00 Q04,Telangana.ncome Tax - 4, > Hyder bad Aayakarerabad - 500 004,&. The Princinal Commissioner of hBhavan, LB Stadhimn Road,te%Loaseeseeie4"%ce%eeaadedierTRiangana.4 The Princing! Chief Commissioner of Incame Tax, Andhra Pradeshws -and Telangan 8 Hyceranee Room No. 922, 9" Floor, & Block, 17owers, 102-3, A.C. Guards, Hyderabad ~ 500 004, Telangana.onThe Income Tay CMficer, Ware 207), Guntur, Income Tax Office,~oS eiLakshmigurarn Main Road, Guntur - 500 006, Andhra Pradesh.Respondent/sPatition under Article 226 of the Constitution of India praying Mal in thecircumstances stated in the affidavit Hed therewith, the High Court may besigaged to issue a Writ of Mandamus or any other appropriate Wri, Order orClrection, declaring the arder passed by the 4 © Respondent, ws 147 fiw Sec.Reso 8- ofaethe+cs:my}dated 29.02.26=mMSHON,NaByfet+thatwrXhea prayingeetAKgt>he 3*8by i3come2>as"yy2dear pso3i}ny, tyrandRy -*&48 of%>tA NO: 1 OF 2024144 riy Bec.Assessment YcredYearmer~ed88IVA KARTIKE YA Advocate toroSxXFangSUINNA Senior StasRP AY AP1382 OF 2024:a<WE NOsnNNaeae eeeted by is Gatt«os3, Ame@rayRohwvean:PETITIONERSAND¥ Assessment Unit, Income Tax Department, National e-AssessrmantCenter, New Delhi, Room No 404, 2nd Floor, E-Ra mp, dawaharalNehru Stadiurn, New Delhi- 170 003* The Income Tax Officer, Ward {1}, Guntur, Income Tax Office,Lakshriiouram Main Road, Guntur - $00 006, Andhra Pradesh.3. The mrincioal C Chief Commissioner of Income Tax, Andhra PradeshHyderabad, Roorn No.- 922, Sth Floor "2 Block, FTveh Oewoodaca Bowed(3®penOnowers, 70-2-3. AC. Guards, Hyderabad - 500 004, Talangana,RESPONDENTSPatition under Aricie 228 of the Constitution of India praying that in thecireumstances sfated in the affidavit fled therewith, the High Court may beoleasad to issue a Wht of Mandamus or any other aporopriate Writ, Order orDieection, declaring the order passed by the ist Respondent, uve TAY TW Gee.jaa rhy Sec. 1448 of the income Tax Act, 1981, dated 06.03.2024, bearingne ITRAIAST/G/447/2023-24/1062 117542(1), for the Asseasment Year 201817, as arblirary, flegal, bad in law, vold-ah- in#ie, violative of the principles ofnatural justice, apart from being violative of Articles f4, 1901 }tg) and 266 afthe Constitution of india and Sec 148A of the Income Tax Act, 1887, and foconsequently set aside the same in the Interests of justice.[A NO: 1 OF 2024Pattion under Section 157 CPC is fled praying that in thecircumstances stated in the grounds fled in support of the petition, the HighCeuwt may be pleased fo stay all further voceedings including ary recovery,pursuant to the order passed by the 8 Respondent, ufg (47 rhy Seo. 144 nwSec. i448 of the Income Tax Act, 1851, dated 05.00.2024, bearing DINBAAS SNARE RAI O8e11 754904), for the Assessment Ycay aye A89 of 2004. on the file of the High Court."~yiy3eecaEs2.ifoS[a7aElearesiewexi@os£¢4¥The petition coming ar for hear ing, upar perusing ine Patifion and ineavidavit fled in suppert thereof and the order of the High Court datedOO.O5.2094 14.06.2024, TS.OF 2024, 29.072 & 05.08.2024 mare hereinand upon hearing the amen * sf Sd AV A Siva Nartikeya, Advocate for thePetifioner, SH Vilhay K Punna, isarned Seniar Standing counsel for incamsYas Deparimant for the respondents,WP NO: 14391 OF 2024:Rohyee::AMS. Sri Eswar Educational and Rural Development Society, Rio. MIG-194,Renrasented by is2APHB Colony, Cuddapah - 816 004, Andhra Prac fash fPresident, Mr. Appakondu Vernkela Gubbaredcy, Sfo _ Mfr. Appakorndu BallReddyne n osCenter, New Delhi, Room No 401 grid Floor, E-Ramp, . lawaharialNehru Stadium, New Delhi - 170 003.The Income Tax Officer, Exernsfion Ware, Tirupall, Income TaxO¥fice, Near SBI Thek Road Branch, K T Read | Frupatl. S1F SOF,Andhra Pradeshb3tasThe Frncipal Chief Commissioner of Income Tax, fExemotion) Dein,2th Floor, E-s,Mara, New Dein TTOO0eBhawan, Civic Centre, LN.RESPONDENTS% weit OF oie tees oot ie = thyogt Tey thyPatition under Aricie <2 tihation of India praying thal in itetherewith, the High Court may beLAstpoleased io issue a Wri of Mandamus or any other appropriate Writ, Order oarwR,Direction, declaring that the order passed by the ist Respondent, u/s 147 rwSec, 1448 of the Income Tax Act, 1951, dated 15.09.2024, bearing DIN ancNotice No ITBAIAS TIS/4 7/8003. 24/1 08870893104}, for the Assessment YearS018 -18 as arbitrary, Hlegal, bad In law, vold-ab-inilo, violative of theRQprinciples of natural justice, apart fram being vio clative of Aniciles 14,19(7 Kg}"4and 288 of the Constitution of India and Sec 1484 of the Income Tax aswoe4984. and to consequently set aside the same in the interests of justice,IANO: LOF 2024%Patition under Section 787 CPC is fled praying that in thecircumstances stated in the grounds fled in supper af the petition, the HighCour may be pleased to slay all further proces dings, including any recovery,pursuant to the order passed by ihe 4 Ragpondent, ws 147 rav Sec. 1448 ofthe Income Tax Act, 18@1. dated 19.03.2024, bearing DIN and Notice No.PTRAIASTISM 47 /2023- 24M O8270593 101), for the Assessment Year 2019 -16,Pending disposal of WP 71997 of 2024, on ihe file of the High Gourl.The pedition coming on for hearing, upon perusing the Pafition and theaffidavit Wed in support thereat and ihe order of the High Court datedO9.O8.2004, 19.06.2084, 19.06 2084, 15.07 2024, 29.07. 2024 & 05.08, 2084made herein and upon hearing the argumeris of Sd AV A Siva Kartikeys,Advoeatea for the Petitioner, Sd Wihay K Punna, learned Senior StandingCounsel for Income Tax Department for the respondents;WRIT PETITION NO: 17401 OF 2028Retwean:Mex Veeramachanen! Lakshmi Devi, Wo. Mr. Veeramachanen! NagenderBabu, aged 62 years Occ: Housewife, H. No. 8-2-288/5/ 80, Flot No. 80, SagarSociety, Road No. 2, Banjara Hills, Hyderabad - 50 0 O34, Telangan=PETITIONERSRESPONDENTSWada,stqfiesfaynh Sie See Po fy, "joner of income Tax, VvPrAND238 cf the Canstter Ariciexhon urdettSAFS:Wes ioe.4 eee "poe waht oy ry Ffe ee ae Presra By rere "hye. 4 Eee . 24; Spee. 5t bert : Page : 's raeee te se £3) rs kspod tok aan 4% G4 wth me& Je =! Cy, AE oe yp Asdees : oo Bene sane ert 3 whee ponea a & & oR & aaoo en £% wy wrSoe fo tle a ee ae wsty 2 we mw mn wa ' iOB a, et te " odan ye, a, 8 46 aewy fo wm ep EB we2 2 £ SE $9 Se 2 8ee ; ieseg nn ans Riper tet tone amoe xf BD a on ee pane!" iar) x roe Led 7 2a " @ eee oefe s & "a RF om &Ot wg =~ & Be ety oh. i ®eo we on BB = oo ™ oewe tye , on 2h "ed " Soay. be he Fond wa i WE h oom,Soot gr neon wd, seats ' oe on ona ty a - appee. be a eyoe Herd, tak 7 prone £5 teen "ape.we 7% 54% ee ; beet fondon. Ld at OR Shs oe hh ean "apneees ae oo wee aan By iy "5 bat"oe, pe, Shee Soe peak ca Res od "fe nea 2 nd ~ a . "a oe bey Be fe Be ee, os nt% as od 3vote a oS on a Hm OFsaad oo NM be wer Sere. - 0 aSio a oe 'pen be nad Seeheed oe, baad oan - . pees . oh.Sea 3 Mee ies 0%od om " Be ftom 4 ech ns eh on re - we)a es) 'gens a4 ey ; i fe wa3 ard a" & 2 tetok por Pip a Se ied "ag iy RL bee .ae pene te ws ¥ tae bee, vee Poeee aS ee eas py omoor a 0G tn, head tae pon cat "a e fen, Be xe en ee Agwm OE a ar an a. ©is npn be ' a % Pea& & ae ~ 8 « 2 La oeeer wen hy re See fh foty he ad aea hy Soh A 8po fo pas % sone wim, gece teePisss haeoe. aed fad oe we ot " a x wefae oe wager Fag isa ca aces eee, tg 2 eAoO fy "oe canes Pe ye bea, Kroes beat ina aa) he £3 # mbi oy 9 ee me Bw , Bws et a3 a oy A po EE re ie "hee.need et t P sheet pe & : fi os Lowe « ee ED See ee whye @ BF oe 9 oS "ge OE oy eyay eo w% tt ms at a ae eat oo od essELD ® * we oe, faced é, ae wolpres, : $% aied yeee 5 es a Se od ied oe Sots rot2 2 ot oA oS By kaBO ec 26 26 ses ba & oo a as S¢ ; ow i ' L. ocd .mS op we @ be ESoe ad Sad rn uae nati i" wy as 4a weet LA ageee agers ey as tA oe ye "2% iysg a : ee, iG re] shaed veel5 eg 2g & 66 eB S 3Gcia fe £"% : deed: fot pod "th vem ipaBe am ae ren oe et oe oH Wss am * fe Geo neh breve ft @ we - oa ts» 8 a @ TB a oo oe be x 8» 2 & at in ie mewe fant "tent ue : aes a Co A oope a nf a Bw & anoneo Oe mt aos ge eepee ah, ip cn os 7 a EGwee ek Ly ee 4 fat os) °% we ae raat vat" fe te ae 1k es B, vt, eee ape oes Se - a Sonwe bares oe Some en segi 25 um ; egoe 4 P -ven fod ee xe$bdsHigh Court may be pleased to stay all further proceacings, including anyrecovery, Pursuant the notice issued by the ist Respondent, ufs 148 of theincome Tax Act, 1961, dated 15.04.2084. bearing CIN and Notice No:ITBAVAS TS AB MEOLE 2 2S OS408724 104), for the Assessment Year Z2O1Y ~18, pending disposal of W.P.No. 71401 of 2024. on the file of the High Court.The petition coming on for hearing, upon perusing the Petition and theatidavil fled in support thereof and the earlier order of the Nigh Court dated.TOS 2024, OLOY 2024, 12.07 2024, 22.07 2084 & O5. 08 S024 made hereinand upon hearing the arguments of SrA V A Siva Kanikeya, Advocate for thePeltioner, Sr Vihay 6 Purina, learned Senior Standing Counsel for incomeYax Department for the respondents.WRIT PETITION NG: 11847 OF 2034Betwean:MrShaik Rizwan, Svo. Allauddin, aged about 29 years 7-86-41,Argonda, Thavanaripalie, Chitcor Oistrict, Andhra Pradesh.PetitionerAND1. The Assessment Unit, The National Faceless Assessment Centre,| income Tax Department, Ministry of Finarice, Insie Jawaharlal NehruStadium, North Block, New Delhi3. The Union of India, Represented by i Secretary, Ministry of Finance,North Block, Central Secretariat New Delhi 110011.RespondentsoyPetition under Aricie 225 of the Constitution of india is fled sraying thatbsget*in the circumstances Siated in the afiidavil fled therewith, the High Court maybe pieased to issue @ Writ. Order or Direction, more particuferly in the natureof Writ of Mandarnus declaring that the Show cause notice issued ay the 1respondent in DIN No. ITSAVAST/FISS(SNSCNYZ0S3-84/ 708 1 P2458 70)}wtWYE34Fax Act,ragponeasaseTyhyay passed by 2iS. r "ft4) dw Sec. 1445 of the IncomeSRL3sieQf.ihe<>4et¢AY}%RR"reattn2024""4 OFwyxeMawSS"41582 OF 2024.&xiA NOWP NGBetweenPetitionerAND1. The Union of India, Represented by its Secretary (Revenue), Ministry ofEinance, Department of Revenue North Black, New Delhi - 1700042. The Principal Chief Commissioner of Income Tax, National E-Assesemientlentre, Incore Tax Department, Delhi, 2™ Floor, E-Ramp,Jawaherial Nehru Stadium, Delhi. 170 O033. The Assistant Commissioner of Incame Tax, Circle 1(7}, Tirupall.A The Addiional/JaintDeputy/Asaisiant Commissioner of Incame Tax,National Faceless/E-Assessment Centra, Dethi, incame TaxDepartment, Delhi, ¢°° Floor, E-Ramp, Jawaharlal Nehru Stadium,Deihik? POO03.Assessment Und, Income Tax Department,LhRespondentsPatition under Anicle 226 of the Constitution of India praying thal in thecircumstances stated in the affidavit fled therewith, the High Court may bepleased te issue @ writ, order or direction more particularly ane in the nature ofWrit of Mandarmus Notice bearing [TBAVASTIFA48A(SCNYe0e1-220s T5808 (4) dated 21.03.2022 under Section 148A(b) of the IncomeTax Act, 1967 Act} and the cansequent order bearing [TBA [ASTIEA ABAQ082-24N 0406204181} dated OF O4 2022 passer under Section148Aid) of the ITA and the subsequent notice under Section 148 of the TTAsaathygerdated O7 04.2002 and thereafier passing the consequential Assessmert Ordervide DIN. No. (TBA JAST (Si 147/2025-24 17 10831080271) dated 27.05. 2024impugned Order') under Section 147 read with Section 1448 of the [TA andconsequently demanding an amount of Rs.40.93,.840/ vide Qemand Noticevide DIN ANT Notices No. (TBAVASTISMSS/202S-24/ 10D 310576501) dated4.03 2024 (Demand Notice') and notice of penalty No. [TBA /PNLISO POAI2NS9-24/1 OBS TONGS) dated 21.03.2024 (Penalty Notise") passedby the SRespondent ae arbitrary, legal, ane without power of jurisdiction andcontrary io the e-Assessment of Income Escaping Assessment Scheme,rm). a wore, ores, SP; oa a nr rn ? iwe £2 t & F gg 2 es ee a ane set 2 ty Ee Boe mM wm Se SS Le BR Kw E wfws fb gee bo EP om @ BO ce we we co:4 % " soos abeed aaees gS Noes ie weet faa Sod te be bok aes on- gy e 8 56% Big & ¢ ZB Bow Fey Ihhewe eat é ares roa 4 oat * re a "yee eo gw @ ~ Boe Bom CO & pm Awa lat ia a oe te Ce ee ES USO ires | when Lng ad . ra as "sf £3 pre ae _ a onima aa Meet be Ie ey, ome wow bod Oe es ee teed GoQo se ma Ob 8 8S 2 - & mw © eafe e & @ Bow GB Ym & can esoy fe 4 _ Fi m0 > aey WO ES we ER n-ne ag END ome ge Ph.ss! or a co 2 a Ce eetee. en Sh "-- tek seed ns ae & "Se i fa ay rs, ityBe we SB & go & eM hE ey e4 pe we te pn a + - te a co : as tersfi © Foo Cig aed Pe gm * BS aed tecton We ky m % © Bh oN es eon oe par,a me a Sh igs ye, rs pe ise) ates Tt ae ig? By aestoe Be ge "ey 8 -- in an ns oe i 4% eeCees a As ore = a ee OO s oreYe % Se nan a a @ fa ten bo @mE oi et be OT ey tS nM omoo by gee: a owe is; oe are i s coteen ar 7 a. an an. ey ag , "he ty Se ses f eat 3 C ar "3 mi a: we "4 ant, 2%} 4Kes 3 wh % thee Ie gt wy % oe Ct gon no eyns DB es i a an eg @ md ch.ee oe 5 sani ws oS a oo oa . re & ie - meewhe BD rn re oem hy bed , g a bees cokes eg a Sere pen eect *. wns Sie Theres, os %Pe SP oe oS ye . - 2 BOS G@ of oMh eas ce) aie nS as sn © eo nA a hen Toe pee i cone abe ~~ OO Oe & & & ef =m & & nb OTR oaaan a C3 wk goons eel a igh a met beh nee roogs ie "ssny B , £ we . fa a an en a 'as Da Se 63 a ja aL ae pe Som Sa coat fy oe ne oHpe ans. > a Sh sn on © nT a co?) eeBee et a a ee So ve Sk ks a ee pO ie wooae = ty BOR ee me nr An as as ame ef © fo it nn a ae oe te ee be 3) oYthen bes inp Ee wy fee oy Et are way a CA a ans Sn ie ; eu a Geen a en 4ae % ae agen. ue Wy gre oS bash manoe hon pa ' my 4 coven as < dovenn we OO PE, GB 7 ee 1wage ae a on ea WS te OS tp op 4 Oe o~ Ee 8 " 3 Bw » & ? EF ee € Be Be Ss 2. i ae: Z o an a cance = oe aye o 3) yee ee pre ea wry nid Neeint oe cate yebe a er ge " t ah a sd nen a a oe opm, ere Poe oeet AB iy ete gE a ne: "scars tone "ey, wae 7 he Morag, od, oon Po wore and d £4 ee ia peeEe MB oo 7 A Bop os pn sn a re ota an oa Ea oe 4 Co soe thas ras By Sea beer co a gu5 % fF ty Be i an a, Sn Sg hn en eee"fy Mg ; ve an ae: Pe a eee AY ceos tf P wee : ch iemS Pe Bg A a i E ws feeepg. aS: hee. a we. pe ef er é 78 wees ye £2 Wiggers 3 tug ot'et xm oe a eg me Se ©, a2ion £f4 ee Seaw "ey ey 03 oe Sa A ae ake "O mage hot po " eet iO tt i, thy Hee Bs a an, wee mahen ig arses is ; me we" By ors % i oF aswatts "er ee Sooo & By, mh, mf here be, trent? ry thet on * 'deatOe ES 5 OO OB OG Penal! 7 an es Se$i ~ engi = ut wheel es plod od press veal me rae fae ma, 6a seein, : wehbe asi . anne 2 ri Ane wine ben a on, 3oe A on Ee ne ee , oeee Me Ook ge see & Ut ay 8 a my tf, TG fre.wm om, Oe ee a oo asan mot 7 "Sen, A a pond LE fag nas, Ln oor. aa ® oo B&B 2 wih ¢ & Ee: me nn rn Esa tk & om i cn aA. ~ or rn, | no an one aa eveSee foo fy oes i oe fen ee a pea ae - tone Sarg eft aT re hoveus pose eed : as 4 hee ey a yee ot NG A tt / % hae ue& © ge ners oe ee a ES OE oe OE ay Hshi we ne i. a "we @ @& BR * ae i % &™ ke & a Be ye Be Bo Boe BE ge 2 &; gf : ve Th, ny MY we my AeCsi ew on a. C5 ee ty aq "CS a Ge ty ee ay a Jee. oA Bae oehay BS rn a an a ae of fh eng OO ida 2 8 <f, 6 i im G Bm Ss& te vonpeery>~eae2a202 Psty,otemyzgSS% 3x Rates' *~ ot seeter Jdanyd aferent and the order of the High Court order catSESE E skit we me 2£%oysxNwi,tNnsfsuppentgvif Aleda&£ oyte*x}S9WRIT PETITION NO: 7780S OF 2024Pohween:Sri. Lakshirl Samrneata, 20-335, * CHIBRGIBRUG Machiipatnan, KrishnaCustricf-S2t002, Andhra PrackesPetitionerAND1. The income-tax Officer, Ward-1, Machilipainam, 20/228, Faraspet,Machiipainam-S2 7001, Xrishna District,The Princinal Chief Commissioner of incame-tax, Andhra Pradesh &ps<Telangana Ragion, Roorn No.922, 9" Floor, B-Binok, | T Towers, 1023D3AC Guards, Hyderabad-500 604, Telangana.3. The Assessment Unit, Incorne-tax Gepartment, Natlonal Faceless &Assessment Centre, Room No. 401, E-Ramp, dawaharlal NehruStaciurn, New Deihi 116 003,4. Undon of India, rep by iis Princimal Secretary Government af India,Ministry of Finance, S° Floor Jeavan Oeep Building, Sansad Marg, NewDelhi T 10 004.RespondentsPetion under Article 225 of the Constitution of India is Med praying that2in the circumstances stated in the affidavil fled therewith, the High Court maybe pleased io issue Writ of Mandamus or any other appropriate Writ or Orderer [Cirection declaring the impugned Assessment Order vide No.udament under section 147 read with Section 144 ofAct1964 « @s arbitrary, null and void, Hiegal, bad in law, violative of fhe"Sprinciples of natural justice and contrary fo the provisions of the Act, 1994ee,Rees)Wegwithout jurisdiction, apart from being vidlative of Articles 14, T&(7 Kg) and s1803+agidde/quash {x¥ sek:N;ueniuOe{1 OF 2088xIANO1S,SUES OFon~Patohoe)Sie BaerePAScefrarias!$x, AP and TaIlo! FE:AND*O2483a»*V18HS OEa2WP AORehween% The Assessment Link, Income Tax Department, National Faceles"entre, Delhi, Ministry of Finance, Roorn No. 407 2nd"tausinOrfFvehwkiBO%FiOnY, = ome Jawaharlal Nehru Stadium, Delh?1O008Respondents"U%bagonegemech.xBod"bePescetele 226 of the Constitution of India praying that in thecircumstances stated in the affidavit fled therewith, the High Court may bepleased to issue a writ, order or direction, more particularly one in the natureof Whit of Mandamus, declaring the Assessrnent Order di. 19.01 2024 passedesyondent ws 147 rw.s 144/144B of the Incamedtax Act for AY.2015.18 wee DIN No. ITHAVAST/SM4T/023-24/10899547 730), which is_ as a consequence of the order passed ufs T48A(d) 1.01.04.DN ITRAIASTIE/ 14GA/0002- 2804244251001) and the notice we 146aEO1.04.9022 vide OIN No. FTBAVASTISM48 1/2082. 2810424128974},issued by the JAG (" respondent) instead of FAG (™ respondent), as vodstlegal, and contrary to the Principles of NaturalaGoesannipositIANO: 1 OF 2028Petition ander Section 157 CPC praying that in the croumsianceassigted in the affidavit Gled in support of the petifion, the High Court may bepleased to stay all further proceedings pursuant to the / Lesassmant Order db49.04.2094 passed by the 9° respondent u/s 147 rows 144/144B of theatax Act for AY. 2015-18 vide DIN No. [TBAIAST/S 47/2023 -S4/{O590S4773(1), Pending disposal of WR 11682 of 2024, on the fie of thezThe petition corning on fer hearing, upon perusing ihe Pelion and iheaffidavit filed in support thereof and the order of the High Court dated{HOS SOBs 19.08.2084, TA OF 2024, 20.07 2024 & 05.08, SOe4 made hereinand upon hearing the arguments of SRLQUNDU MANMOHAN Advacate fors me thee chads vate, Py ng. ines, radi fo gy OR be.. s "ee weie ; 8 ee Se 3 Ss csi CS % bee ft oO é Zvw PetHineranu&gHie SAMEnh.. MesSHoncdenks\ap2024ayf"4oo atans, ee ¥5 £ ° rewe O& ; ar ns Ane onf 5 *, 4 one ord Sina eet oeoe gm a a ef aeon we ihe ' - : tone, oe FES fete ae2 Tez GO £ we ed Be le && ne te Oe Sd 2 5 wy; ae oot it t som fee OE °£ : we wee oo ou fog woe: bine ee) yeae Qf we CA MG a a aa£B ay Mw ian on eo Co oy erene Enea' Sore Geowe ; Sree oo noe bn 4ee re Bo as % eSee a f Ra ; pie3 oe a & a i a no me; BEE ie 4 y on eh oa wht 2, 3oe - Be ke ae em Se Bgread ae oft iy - wee, Some wanes " "por stecag s ates no waeZ -- BE BEE So 8Bee : ; a' ~ 3 ae go - § & #i "ee een wm "sy wot Spe :of ae Wire wn : 4 4 "2 ewe £% wher, " ayge Me 3 Go < ££ Bm &em : if rn mere ue GS co; ww & aan *; SoS~ os i tts ery ES tan ce? ee £4fen. ao a rn hme ie bok TET te raFae Seve seer co . {3 s hens. 4 hereFS ie BE cs ae nn ane. a %Seber ohne' ¢ 4 ti eee | on aiid a . re atte. bers ere)wa hace , " BY apne 2 eS aoeea wore ifs i: . £4 ~~ mes om i co r oAce m& #8 CB Re BOR og omat £k% -- on. or ve gsc! ro eg ce Sree £3ccs shy ms " Saws Gon Pan Sind teil: -- % % pew w% 5wn, thee A 2 reoe Gseee oes a ¢ go is fie oP 2we ee we $5 OS ty Ry BE eee fee Masepees fe te a a an er Sa 4= a oo oF th eB BR en, OB"ing" pa Lat hone. Wal bees " oY weer eS o sa om qo. oa iB ne De ke ed% 4s coal % poy Z pp,"ys a a ae: a a a S we eae er C3 ie; ae ; eg a a : ty ce ;of 7 LL. « tee a san ns a ny aS » 8we we " % ae Ue Am wad eowoods er bee en < 3 y cea £3 . C3 ope baraearsoor ae C3 hed AS we 'uf ty oth a ied ber sine!" sad wee Tt mn: "ee ES Cn a" anvies . a Frees nn, aaped £3 aad a, 7 bean wt oygo a eee owe a re ogee ae -bom --- m= & 2S ¢ BO oa og£h3 "~ "3 ES 7 PA Ot joey, >pon read ae een rs. ; 7 a 'pet ae oh ue er 'Beene pees bere a _ oo f , ts, ; : 'Saad - eee. 7 Need Seat ane. % 5 ore- ra oe rn re a G@ # eg a oe BeestS ea are: Gow SF Of & 3 ne - an % oFoo se an it rar di yen ES [aan Son pon ee wee oe on oe teed ot tona A) rE a Oe BRO ; me a, Eg," ; fe g bee eget et to ae cn? rnLe G fe tA a iy te 2 oop Ye (gs a Ss a SS orwm on ibe Oe Bm NT ® OSS an an BF OSt iB bow ee a oo a ea re a a! FEoo. oa pac cw i hee nip : bese) 4 - 5 Ay wa : oh nee " ie 'a & bebe ge BH & Be Be em % © & € & be we B Kd2 ui go wm # & © #2 ©& & ££ we Ss © E So BR 2 8 mo ®ens ac t bo r i : ioe hens ; : : f iM Zs ee& a oe a ae a a & GC CB» & Ge Beye ire ee he Od . ny pen J ws sgeg c ona 1 ye ros ce Se ve '2 EEi : = shew x a or " 4 a .Ci et bee ae "fos i a ae _ an na ee EE oyars ie 5 a ee * : et gs is ns n> an. ths 2 . iy i a . oa Seer: Rowe, nonBw ge & 6 & ©£ & cf © & RB mei oo Bi Ol BtTGoIA NO: TOF 2024:Petifian under Section 751 CRC is fled praying {hal in ihecrourigianees sisted in ihe affidavit Mled In support of the writ pelitian, theHigh Court may be pleased to grant stay of all further proceedings, includingany recovery in pursuance of the impugned order passed by the 1°resnondent in DIN: [ITBAIAST/Sit44/2025-24! ne ctnc nny, far theAssessment Year 2028 - 23, u/s ee Sec. 1446 of the Income Tax Act,1961, dated 19. 3.2024, pending disposal of WP No. 11723 of 2024, on the fleThe petilion corning on for hearing, upan perusing the Petition and theaffidavit Hled in support thereof and the earlier order of the High Court dated.OS OF S086 12 OF 2084, BO.OF oes & O5.08. 2024 made herein and upon© for the Peiitionerhearing the arguments of Sd V Siddharth Reddy, Advooand of Sri Vihay &. Purna, Standing Counsel for "esponden Newt, TheBetsDeputy Soficter General of india for Respondent Nos.WRIT PETITION NO: 11754 OF 2024Between:Kusam Koll Reedy, Sfo. Late Nagendra Reddy, Age- 55 years, Presentlyresiding af Rh. No B-O97/SAZ, Opposite Court, Jaggaypel, NTR (ersiwhileKrisna)s District,PetitionerAND7. Union of India, Incorne Tax Gepariment. Represented by the ChietCommissioner of Income Tax, Andhra Pradesh and Telangana, RoomSam REVERE PAH ogg ~ vp ay ye Pe omg gd beet ee beeyedNo Ge? o" Figar, B-~Blook, LT. Towers, 70-2-3, Al Guards, Hyderabad,Telangana,toad,'nesoo3,Respondentsse, Ma&leANard %=Care~: Tax,3ey ttsA.<".}pyz=SHuated-befuteya*Se"wadvVilayawand¥"rey "$5 " 7 hort ratte: grr « Fe 4a a an rn a:% ft & G we Rom= 2 fm a5 dS fs i sn nn oe,a = Bo ee wecon per oe x oe ce: " wse £ " te gon "od asbd. mye fp fee, BB & & & ter BSoO GB 2 8 € weeee os a LF ae Grow q, Speae an fF OG Oeio a om oe 2oh: an anyaan a Oo SBpid fae Sees reed re2 : oe we G a a% ry ge a See nophe. mnvane Sree. "s EwaeS +33 eas £4 . ro ve~ . eetcr Ay ees OK if =3 Sa a a ad tf .oy Ee gy 1% ae afais dod bf Ross _ 4rane one a ie yeetat por be oe: a § em f &'nae oe. OES o edBe woe oh pewar here vores yen eABs nn or nyLae 4 roe vag fs, oeye vpn fiesicd ops "aE £3 ene Ee * °pon nett (rad a 3ee ; A a Acea a boos we 3 te4 a ies z ae we ifsae as yan . ae aS utwe BE Sao oHAF gyom © ae & & °o£ tea eg RSih. te G oo eees fe<3 os BY ,~ &oe F eeal aaa soniina Ss : . Mh OS 'bats pend "tS Sak tie 4 wsB mo 3 dfie al te By een estke oo ies a ioca yee i os th G ro)ee ee cSYe ny : , &oa ot " CY es, :ae sen Pyoe mf veoS Cg WOeat % . & so. the"3 eee ifs wee a -GS @ & Be OOSSaees ww TS Oecs . ce a lane "ead& be Ly gh ra wonws on 7 seen wea a ee ed1h veMm eA Be ow. GE MB= Aan a ee oeHest. ee Sere Lot ?eSye feyf%4.iV24, 03ce-weEsSof~~aeFy334rf Gryos,4 therbey3RaNalHasaebe4 OF 2024erxSy3&avi Hed 3.uyHiMe OFGS§LA NOaftTeaherein and upon fearing the arguments of SriK. Jyothi Prasad Advocate forthe Reliioners, Sr Viuhay K. Punna, Standing Counsel far Respondents.WRIT PETITION NO: 12324 OF 2024Between:Uramaheswara Rac Edupugant, Door Noo/ig5, Gudlavalleru, KrishnaDisticihSe2 1355, Andhra Pradesh.PetitionerAND{. The Assessrnent Unit, Income-tay Qeoarimen, National Faceless e-Asseasment Centre, Room No. 401, E-Ramp, Jawaharisl NehruStadium, New Delhi 710 003.PyeThe Srincipal Chief Cammissioner of Incarmne-tax, Andhra Pradesh andmeTelangana Region, Room Noose, 8° Floor, B-Block, IT Towers, 1028AC Guards, Hyderabad-500 004, TelanganaSadwedaeaTZziecome-tax ONicer, Ward-1, Gudivada, Oop Bhaskar Talkies,Guciveda-h2 1501, Kishna Distnal4. Union of India, rep by fs Princinal Secretary, Qavernment of India,Ministry of Finance, 3° Floor, Jeevan Deep Building, Sansad Marg,New Delhi? 70004RespondentsPetition under Aricie 226 af {he Constitution of Incia praying thal in thecirourrsiances stated in the affidavit Med therewith, the ge Court may benisased to issue Wirt of Mandamus or any Other aporopriate Writ ar Order oDirection declaring the impugned Assessment Order vide No.ITBAYASTISN47/2033-34/1061125428(1) dated 19.02.2084 passed by the 1°respondent best judament order under sention 147 read with Sections 144and 1448 of Act, 1984 as arbitrary, null and void, dlegal, bad in law. vinialiveof the princigies of natural justice and canirary fo the provisions of the A,YLTS) without jurisdiction, apart from being violative of Anicies 74, T8C0hg) andPaesAfhey%Wesfquashoy34$MPSP, BUPSUAoy resnondent 5any recoyHAASr.Bemay be%xGaoursoy$Highsey[A NO: 1 OF 2024¢™:RESes _ . owe; aid v4 gr Sen -4g et ay OF a G3a or i ano es a 'aa Sn ibe ¥ Paods ve peer ise) a £25es ae re aad Sipe oF rot3 ea Bare One ta oyaA hen ~ wh Ay as) nod- & 8 OR oe OM a "nee eed oe nd i Les caneBy ee mo Sod fe aedgee a og tashin £% a3 ontheo baw . ie BG 4 : incaa, ats Ay ee &. anpire ge . So eet ay "4 ween %gm eB ee BB g14 > ae ye, ai oe nape 4 had ac Ieeeces nego G3 a "eee GG "nak: £4thy tack ad ee oo ihe ca Age ee: a a % ¢Ae hee? Sper 5 an poe 4es Gon « fk. £43 aAon tees whe fan oya ar rr ae tesry oy CE pe a fe omfrei ane ed bake. are Fa ' ee,BO a ooSn a wo aBee ca aS afwot ay 3 eo few. fo mMa 0 a 7 ir fea nn 2 @ @- mh an 7 oefab. peed C4 ts oo ee en E "4 z. Se "te fe he 4a" CC <4 '3 4 srenen whee'. ak Bent 307* fad an <i ones) % th a3tn a nn nn aa eA oda nh es te 6 ORDA anc hea nt i ae' re a Me 3% ne rant , Meg Seas ys wer, gee.toast ya oe pots lan see £4, Phage on= re ee "seat ad af, wn we oe Faoe pe ec a enSe heen 'a oe "ee ; ed EM Raceyn a Bowe PS aes ae a; rySoe af wh "ee ; iS} ce is$ % forty She LS 4 varigvader sr ns a Ose toLn 0% ra, fooe t fs £5 Pood et Soomas ates Sad i) howe oo 4 See any ovca hove oi ioe] fod bees oa eg pea Hie vane?ae lon) Bee " m ie, t, ae Qsoe 2g _ & ibe fe eebe: ge seein if a weed . apeee, nasecof ees tintin, 3 ood > ot ", me Senet DeerefF OE, Sow gee agets a nn ne) sh ee eea an re ong of an .on nn a a : ro, zLye rs, * fee mB oy eet 0%2 €8. 3 8 | Se ¢ & Ske Ea am oe Ct Tee per vege. ay ps3 ieseee pa '3 : Yess Lan a we eo ; gero rs 7 4 pores wert, xge C3 23 RY ss cs aa aa St te OT anepes ag Te pers ed & ih. 'ot i> w " rye peed noe heeind ith peg t ee 6 a od orZ me » @ 2 Be aes.is Go ow £ we & wg nee esost ore tng cs Son " in L De CYts ee iy oo a: wipog pees on eeoe ws . reel rete, apne %, Neg 2 Daaoth 5usd 43 Em Cn Raat [a eS pees ou, t nn Bebd tet % oad poe be --_ anh. a ma:od ote -- pg Cee oes! & ys .la. a fe te em fo Co Ta "4; tapas Sa CE ' hal wee 4. Cs csoe fe oo @ B&B om Ws mae ieeS) heres wit: ann a pe we ts $y QS Ss ef fonoy Od ae ; Cree fo" a : ben G wyeon Boe es 6 Ao bei Cyee % @ B® Ep Ww , a a an °£3 tee oS 4 a 2 pe bnone inves fa oor eS : wee * hen 3an m Oe Ty th cH me we fi i ke oe2. The Incerne Tax Officer, Circle @ (1) Guntur, Laxmiouram Mam Road,Suntur, Andhra Prackash - 8220063. The Princioal Comrrussioner of Income Tax, Vishakhapainam, DirectTaxes Guiding, MVP Main Rd, beside Post Office, Sentor 6, MYERColony, Visakhapatnam, Andhra Pradesh - 830070,RespondentsPetition under Anicile 226 of the Constitution of India is Hed praying thatin the crroumstances stated in the affidavit fled therewith, the High Court maybe pleased to - Issue a Writ, Order or Direction rrore particularly, one, in ihenature of Writ of Mancarnus, declaring Ihe action of the Respandent No. 2hpassing an Grder dated 25.03.2023 ufs. 148A(d) and Notice u/s. 140 Gated25.03.2023 calling for income for AY. 2016-17 as legal, arbitrary, bad in lawand wolative of Articles 14, 19 and 265 of the Constitution of India i Oet asidethe Order dated 25.03.2023 u/s. 148Aid) and Notice iesued by RespondentNo.2 ufs. 148 of Income Tay Act, 1961 dated 28.03, 2023 calling for the returnof incame of the Petifoner for AY. 2076-17 and any consequent proceedingsths facking in furiediction and ii. Set aside and quash the assessment orderdated 26.12.2088 against the Petitioner for the AY. 2095-17 on grounds oflack of jurisdiction of the Assessing Officer to proceed anc pass order afterconcluding that the Income escaping Assessment is isss than Rs. 90 lakhs inview of the imitation imposed under Section 14901 Kb) of the Inceme Tax Act,IANO: 1 OF 2024:Petition under Section 151 of CPC is fled praying thal in thecircumstances stated in the affidavit fied in support of Ihe wrt peltion, theHigh Court may be pleased fo sfay the recovery of demand pursuant to theAssessment Order gassed by the Incorne Tax Department under Section 14/aray Seefion {44 anc Section i448 of the Income 'ax Act,rp, esA PROS<amit=it,iS%¥)ryedi.ala"peelsetrzfe,363 High'>:$38$aos af S024. aon the finarusing the PeyUPONrare&Pstitioner!sPosv Rao Advocate for ihx23WeMsQry NAANDAinistry of Fin¥~PAVEr the |2024neHPJf>yce RRs wii&, New Denarth BigO8. 2084,WRIT PETITION NO: 12452 OFRohwer:"3 4ws&FSra Pradesh,Namal3isnyRespondentyFAaVING>finein ¢3©irary3i.sNFindia, NexTonedatLissue a Writ, Order ar Direction more par Houwarly, ane, in the nature ofWrit of, Mandamus, declaring the order passed by the Respundent Noo dated29.03, 2022 ufs. 148Aid) and Notice issued by the Respondent No.2 underSection 148 of the Income Tax Act 1861 dated 30.09.2022 as Megal,arbitrary, bad in law, vold ab initio. violative of the principles of natural justiceand being violative of Anicles 14,19 and 258 of the Constitution of india andongseduently,i Set aside the Order dated 29.03. 2029 ufs. 148.40} and Notes issuerby the Respondent No.2 under Section 148 of the Income Tax Act, 1884arsekQaled 30.03.2025 calling for the return of Incorne of the Petitioner for AY SO4S-20 and any consequent proceedings as lacking in jurisdiction.JA NO: 1 OF zo24atPelton under Section 741 CPC is filed praying that in thecircumstances Slated in the affidavit fled in support of the writ gelition, theHigh Court may be pleased to stay ihe recovery of demand pursuant io theAssessment Order passed by the Income Tax Depariment under Section 14?mw Section i44 and Section 1448 of the Incame Tax Act, 1981 dated08.03.2024 for Assessment Year S019-20 and direct the Genpartment to nettake any coercive sieps for recovery of demand, Pending disposal of W12452 of 2084, an the fle of the High Court.Vhe petilion coming on for hearing, upon perusing the Petition and theafidavil Sled im support thereof and the orders of the High Court dated:et OG2024, 1S.O7 S024, 29.07 2024 & 05.08.2024 made herein and uponhearing the arguments of Sri P Pavan Rurnar Rao Advorate for the Petitionerereand of Deputy Solieifor General for the Respandent No.1 and of SRI VUHAYsonK PUNNA, Standing Gounsel for the Respandent Nos.2 & 3.8S»in}atee=Fetitionerahney,bY.x"arVisaidianain:Se%erent,ceWarkaragSy<Ryqed aboutart3:xgarwal, Aoy~$ESNatoed ihe position of a P-ain ¢ne2 Feno hels;msaamds heceinst ~wards, Hyderabad ~ StFSatbessie} Jai NarSharat Teavers ,ategeesé'.a7a;O20SHrsa<oyHyderabada=cow, =Sarwal,ExePaheenres4ialAYcS<ana,rincipAG"xnyTelangThhag Chand Aa3Visakhapatina.WRIT PETITION NG: 12870 OF 2024SehweenAND:8 aah) es otsONCERespondentsandxopropriate Wil=Ni2&ny offerSez--ryeS oFpathyteeoset}Department, NeTaTine~G8stry MeywteyaweweedcevsPonaofB35;wwy3.77.tyviolative of the principles of natural justice, apart from being violative ofArticles 14 and 285 of the Constitution of India and contrary fo Section 146 Aof the Income Tax Act, 1967, and consequenily set as ide the same in theIANO: 1 OF 2024Patition under SectloA 791 of CPC is fled praying that in theteircurnstanees stated in the affidavit fled in support of the writ petition, thehaereNigh Court may be pleased to stay all further proceedings, including anyrecovery, pursuant to the notice issued under Sec. 148 af the incorme Tax Act,FQN, dated «= «83.04. 2024, bearing DIN and = Notice = NowITBAIASTISAN 48 "4024. PEI TO84 30504804}, by the 4° Respondent, for theAssesarnant Year 2017-18; Pending disposal of WP 12870 of 2024, on the Heof the High Court.The petition caming on for heanng, y perusing the Petition and thein support thereof and the orders of the High Court dated:28.08.2084, 18.07 2024, 29.07 2024 & DSO8 2024 made herein and uponhearing the arquments of SRI VIVEK CHANDRA SEKHAR S Advocate for {heSetiioner and of GP FOR FINANCE for the Respondent No.7 and of SnVihay K. Punna, Standing Counsel for the Respondent Nas.< to 4,WRIT PETITION NO: 12989 OF S024 | °Between:Andhra Pradesh State Handicom Weavers Co Operative Society Limiled,Having He address at 71-10-30 Lelacheruvu Road, Rajah murky, EastGodavai 533108, Represented by Hs Authorized Signatory, MysoreNageswara Rag, S.ca. Mysore Rarraiah, Aged ahout S8 Years, Rio.HyderabadSows ; Pa: 22 fe on1 as we) & ie7 4 ant oaEd = a t £06. "pet Soca takers bh, wo Bvm a vai = 2Pealiegee eosy Jreoe iam %on Gye agem foe om fooTier ey ore.4 candes ens, oe ;2 o <$ps as pan meSee Yer: 6 oyaaa vats, "hd "2 me en oupews ast one phea i tset nessae i aw3 ap SadieGs oon aswe A- ms fadAND8aafo & OOOfag"ih fy one ceeas ge faas gs , .B 8 Pee£ Fa oD<f for ween6 sok &a ~ ft 4o3 - £3 Aes Bove x& fast mh ae open. Ssi OF Oe OS &~ Oo ¢ ® ne,od " oe tee.rE, wine _ a aon aly -a ~ eee poyaes ands faa " a> oe ChBS he 8 of oe atet , we ke qaS ae ays & bee ib. .a Ea Em a o& inths pA % ae pod ~ Oms @ 2 wo geod aece £m & a mweve ge Toe , i &ae: iearen. ond LP3iA NOnearing the © arguments of ee eens Advocate for the Petitioner, andWRIT PETITION NO: 13045 OF 2034Between:Virs. Nusrat prea, wio Hasan Raja Shalk, aged about 36 years,2c Homemaker, Rio Flat No 101, Blossoms Apariment, Krishna Nagaraoe line. Near Challanya Godavari Graameena bank, attabhinuram,GuntuyPetilianerAND1. The Incame Tax Officer ~ Ward 14(1), Hyderabad, Incorne"eeNByax TowersA © Guards, Masab Tank, Hyderabad - 500 004, Telangana2. The Princioal Chief Cammissinner of Income Tax, Andhra Pradesh andYelangana, Room Na. 82s 9th Ploor, 'SB' Block, LT Towers, 1-8-3, ACGuards, Hyderabad - 800 004,<Assessment Uni, Incorne Tax Depart ime ri, National e-AssessmentCenter, New Delhi Room No. 40% 2™ Finer, E-Ramp, Jawaharlal NehruSfacium, New Beihi 110 00%RespondentsPetition under Article 226 of the Constitution of India is fled praying inatin ihe ciroumstances stated in the afidavd fled therewith, the High Court maybe pleased fo issue a writ, order or 9 direction, more ganiicularly one in thenature of WRIT OF MANDAMUS or any other appranate writ, order orGirection, declaring L The order passed by the ist Respondent under Section~4SA(d) of the Income Tax Act, 1981 dated OF 04.2022 Bearing DIN andNotice No ITEAIASTIFA48A0e2-23 0426419970) dated O7.04 2022. forAssessment Year 2018-2019 and i. The Notice issued by the Ist Resmonderiinder Section 148 of the income Tax Act, 1981 dated 09.04 2022 bearing DINand Notice No. TBAYAST/SM48 1/2082-28/1 08267 50070)) dated 09.04.2088,ony tye oth ; ;ral of ted Gs oe) a oe, tee i tage vo tet a ay = a ytgf f& '% £& oe he rn a one rn nnae Bod ' ee thee WE been non eee ig es poe eae & ied tereeae 4 pity rs £05eee ry Ay: . £3 toes. oe vaged. Rade. thsbaat ted ii ht Koei . on " roree re, ete: we ax Sree ge. oe - G ots fave a: ae oS befy pe a wp AF a typn oan ann 2. ft ee oe ~ th en ety ainar sans Go eS Oh up a a OF ye REi ta he ab Ant tote ae be ud oe ae sae bee pan e%+o, i yon i ee has a £4 sd gS ah wi eer sae boa ee(hen ceed 'é ah wnat "ag as fo tg bon we: we 4g4 tee on as a an <n oe Zw Be fy aene oo, ie wo a eo rn an af ook me po ed& we fe ee os ond rn nna ~~ fo = &@© &@€ & & m® . ee afe ore, " ny z ee 4 we bewe ety tee 7gg En Eoe ee ._ £ * & 8 2 GB He hsoo bey Ct po Ze a aA "aod: me Peigenn a Ch. ity os i xg]ce we on ; Pn i oe Bea fsront a te ne, OOS ee ae rd rr ee ee oe44 2 % a oe it pee th Sep i rite Lyo €@ 2 3 o@ 2 Ee - e a oe & & ye Be Dee KE we TG pc Oo, an a or awe Ge UE on iy Oy 8 an aeua Pos a8 ed iy o we bode Ese: Oe whae oe é me bemh oop fk as fa03 wo, om fee ae Es: i one pan? pn wh aa oo ey ye & fe S a 2° a me i aA: anos a a rn, ew OEnavies 'eat eanee Sse Mad --s ee 4 a = ate anege Re Oo me Ff & GS 8 tw a ne ohmw =(4B aan an > n= 3 z km Bow otice nw. "o a re Yai os on 4 ee 3 * EAC yetome fad Ch gd Les Nott hod inna gine th oo on Sanei ne ae ek, ar a a & © ww && pone 3 ; a Jers Ruy 2 a ns oowe | "5 ae n° © SC put oS a re)ped eng dh ee , 6 i ee ed on od wee oeae B cs . 2 ben i pine, Gey ae & , oe . ie7 : "gen eso 6 ogee. : y " cs Ck oat ;Be O » & B FEA 4B f 2 g & wm &i ar a es hod an : ans) tS sh oy thrS aA ae ae po ams: aca - i a oa 32 ew & @ a re cin ne . & mF fewra ae o poser ; is Steg gee. Bids nyes i Say ED ow! ng me ELcheat pan gece ene capeeied ak ure png eee a7 frm od yer zSn hog weenie * ey, Views 2 f , iiecl Fe, Laon *mm e . o wy, B a aon ih wo | ¢ 2 &a a ne an Re 4 Boe E : ci fe2% ie Z x f +> ate besosfee a a teGe is eSis s a car ata 9 eee whe My fet; + fyoo m ~ 2 os eS setat 9 . oT pew Peete,On |: ae AMS Be et . j GBae keowe few 2 x 8 ta te Oy oe tectme tacts sayy ' as os: "Ca eed os Sf - Kove. Ls 4fan} age at hs Lf ; A oe We oe fr, Fi 2A Dhow ees ie ae care! 5) Gs 3 at th ue fobmo Om FE Ty i fe Ee oc ie we =~- é i ., , Uswo on, os ay % 4 bers ot ro oeiy BR an re: EP ih ty ed Soendl oe ae eek ? "75 mm ti pee % Sine ee"mE as SS a a es : ty egSef £2 & Be Bo we Bae sae on 4 3 ; . oaSeve £% La Sane C4 es hee 6 agree oF an6 2p bw &B & @ 8 % @ & 2a Se ty fe <2 ae % a a OeMey "ey pores 7 ny gy oe yee pee.on we re thet tie rs See. aes am wafer See ba aSSeek a ors On Ne ee ws "GE Seta, Ba Ce oeBog tM ee oe be tk& 6 So af a * a $84 ne rm aD :oe % sree Snes % Soa rts . H 9 4 afoe wh tb, am 7S Mea Bme EG. OF ons Jet Co pea a a eA ooGo, Cy ge £5 pn a Ones Mea Ani ve ES Be w 8 eo # aee ett ¢ Bee Bes ew ee te Sohh Bs or fees Fe] 563 A, poe 7 a 0k Sa ne iseae % fae aso aed bbe re i " i BR Te 2 £ be Eom gh s;, CS oo OS F co ak aS 1 hya i 8 eB ted ns bee moa a ee pt & 1. mg Gmdenn ae w% 4, 'Bees A ral = test a % 5£3 me of, aad a oo Cy om 0Pie fy eG BPS rh sian sagen. ths as Ad eya aa an snes mS ff Oe ® 8eee. taePetitionersAND8Vaticx,2 8TRiS8 OF 2O84«*.WRIT PETITION NORoefween:4. The Incorne Tax Officer, Ward -1¢7), Gurvtur2. The Principal Chief Commissioner of Income Tax, Andhra Pradeshand Telangana, Hyderabad, Reom No, 922, 8" Floor, B Block, | TTowers, 1023, AC Guards, Hyderabad ~ 900 004, Telangana.4 Assessment Unit Income Tax Department, Nalonal cassessmentCenter, New Dethi, Roam No. 401, 2° Floar, E Ramp, JawaharlalNehru Stadium, New Deihi- 110 008.Respondent'sPatition under Ariicie 226 of the Constitution of India praying that in thecircumstances stated in the affidavit fled therewith. the Nigh Court may hetay be vveaued fo issue @ writ, order or direction more particularly ane in thenature of a iA of Mandamus, _ Gecang the notice of the raspandent datedcontrary to Lew, principals af naturalJustices under AN-226 of Constituficn of india, and also against the IncameTax Act and Rules and directing the respondent withaul fniow dng miles andraguiations in respect of the above caseIANO: 1 OF 2024Petition under Gection 181 CPC is filed praying that in thecircumstances stated in the grounds filed in support of the petition, iheHigh Court may be pleased to suanend the notice of the respondent datedSu20-03-2004, Pending disposal of WP 13128 of 2024. on the fle of the HighThe petition coming on for hearing, upon perusing ihe FPetiion and the3affidavit fled in supmort thereof and the orders of the High Court dated:27.06.8084, 1S.O7 204, 29.07 2024 & O5.08.20e4 made herein and uponhearing the 2 arguments of Sr. Ranadhi Bhatla Srinivasa Murthy, Advocate forthe Petitioner, GP FOR INCOME TAX for the Respondent Nos.7 te 3WRIT PETITION NO: 13177 OF 2024Sehvean:nyH2acsoRzimanth, S:#B: Meeyaas_ refitionerANDted byia, Ranresenweerint~ 4or28rth Biock, New Lxo-inance. 2mi, Gaunt.haanTes.RespondentS fry:astateCANSnsianSUNYin the cHnahrit Patiion,aSWthe matter covered by thisveurmstances of the caacthe facts anoe)APrareiy=\oe under =%.2OF O4 8022 and the nob\iolative of the principles of netural justice and Ariicie 14 of the Conatilution of4india and consequently set aside the same.b) and Show Cause Notice bearing [TRAIAST/Fi14? (SONOS24/1058521823(1) dated 09.01.2024 and passing the consequent order underSection 147 ow. s 144 read with section 1448 of the ITA bearing[TBAVASTIS 14 F208 2-84 FO6S03 7784Demand under Section 186 of the ITA bearing ITBAIAST/G/156/20230-a(4) dated 20.03.2024 and Notice ofZAMOBIOIP SAR dated BLWYOS/SO24 issued by the 3° Respondent for the F.Y.SOF 2078 and Panally Notices Penalty Notices DearingITBAIPNLIP 2 TOA 2024-2577 D644 55 73811} fated 30.04.2024 andITRAIPNLIS 2 TOAROGS3 24/1 06308797201} dated 20.04.2024 issued by the 4"Respondent as being arbitrary, Hiegal, unreasonabie, in corfravention afSection 148. 147 and Section 1448 of the incorne Tax Act apart fram being.violative of the principles of natural justice and Ariicle 14 of the Conatitution ofIndia and consequently set aside the same.8 NO: 1 OF 2024Petition under Section 151 GPC is fled praying that in thecircumstances stated in the affidavit fled In support of the wril pelition, theHigh Court may be pleased to stay the operation of the order under Section147 pwe td44 read with section (1448 of the ITA bearingITBAVASTISMAT/2083-24/ 1088037761 dated 20.03.2024 and Notiee ofDamvand under Sext 185 of the ITA bearing ITRAIAST/S/S0/2023-2d/TOSSOSTSSE(1) dated SO/OS/2024 issued by the 2° Respondent and todirect the Res spondentsn ot to Inflate any coercive steps against ihe Pettonerpursuant fo Order bearing MTBAVAST/SM47/2023-24 105300778114) dated20.08.2084 and Notice of Demand under Section 766 of ihe IT A DearingIYBAVAST/SMHSB8/S023-24/1 0630387 88R(1) dated S(vOa/2024 and PanaltyNotices Penalty Notices bearing ITBAYPNUF/2P0A/2028 28/1084 5575900}dala he, 4 a oe fh ;a7 fe a3 rape, heer Gs Ay Fac ie coe: isOy fom & 0 8 & o £ om es weee tae ro An oo ans re ES ie oe wire oeBG ges 9% ih wavy epee haters Sg the on fee wt er ites, pe"3 nod oa A aad bene ir pm Te: 05S Seaa: a we Foneagers " 7 os Cf ce ate * rs yr° fe Pager vy 3 we KS i ce on " i P i 5 ar ar ae we fe we, Be sane whee oO Be 7 po eepin Lad is mn Shee at Cah ent ey ran) ua £5 pot oe Bees wawenn ee wn eae Ch He igs ern, tae aA : ; oy hone tms eo 8 & ™ eG oo ge EE t3 Sp Sad ra wn EGae i Oh S dik es ty eG ea a ae on sri)a ae sce et RD me ; Ts he bier ad oi ; 3 3 Ldbite aces £% gor oth ad fs iy fi, tft oe A oS " bode eeeBoe as an nn ae, eB ot we @ bike eeG og & ee & © : 2 Bom Oo eo 3ewe ot 0% ay wf Se ea 4 pane Bs : f cs pineoy he DG ee a. Hy & eae * BeeyO oe "E & € «6 & Oo @ oe, m © & & , Geeos ee ve: tne tas epee! none on ee, . Shon oo %ve teeny Fn Cy 3 & See ie , "a , & ok " C3. M tH oy ete ana : £4; -- % ong a ne nanan. eo ae Le i ee nip . treetwo @ i me wo G&S rn an a os4 a jaa Z en a) 7 boon i ewe Esond . a; . pe geoears Arab oe acid es e os we ei ax oe ee Co : te oe 3 eveios wt Be he eat ae oe £ vw oa: ge oerae a a eo ta eee ars) os a an Ca ane waOs oe Se as 5 ' oe ca, on aid : 5 Sen ho, 4 ren aed thee. ofre sees, i] ae Poe oe r% [an Be ay thd Ct beeen o> id yo 7]rn Googe MD aya z £ , mo OB bo Neve po fale 5 af aks Lad She Pan fhe % Pod ap 4oo ana Sy a bat MS of hoe fece pe ys tae ie fon a a2,oy pe ye p ot ts BS ok anesNe 3 heee : oes is on ng te aed ros £3 we, . Cf yeae Gm ye me a be te yoo 6 By aeFoes th a be oh. oe neo, we AL. EB ety fe FE py sn weneed cS eH, nieer a pee a3 aft £565 5 oat fo pod fag f . 'angit about fea)re, finde vet [en rer] £43 x "4 4 en COS a eed : es Po se4b p me psy te Bae wy as: "s oe Pt eS 7 eei ree i i weed eee Esaed oa rs SE en eewm a ; : P : ce my 3 'cee eonsben ton : ho hoce ap Se a ey oo rh, a a oc a mEwiz, ey sn a a eRe -- ae a rn are ee 6: °% %%ii 3G mE oor a oo oe wae Bose Qh geen, » OS é eK raat eowe s idee 4 Ls oy) Fees ee cy rn oe bend er be ; EYet g S Sm B ag ms Oe a Oe ke oe ye: % : A _ mn " fone ck oe £3 re: Ce tf heewe Ge co Su Boke ro ef rr en a a ey koton Soe otk nan en a & Gi te m 8 me 4 Geea 8 a a ie wm & pe Be aw & & ety- wm £3 'pes f- Pit pees af t4) re oe we gett wee ie we aeaf ae Tt tire Rf c ty nn nn mt be rn"a CL. pe ge "s, rs a Fy oe Mm eA fees beeeed ' aa Mee fe Eos] 02% eweo be a nn ae) aD nn rn 23 Py4 165 '. I ~ ° rat: es Baws ts: yy, ven, ee.jo 4 ke Pg %B i we = 2 Oo GB & Bw Be ayi. rr om G fi He &% 23 ie we fe Ed As CPE ge mex A oO ws wes ie OB re om jf B Ch GL a4 an wk. heat : . ra rr had ee yee et os vhs ae. a3 ; We Ye we eS 4 Sak ' sad gee. we eee er tack oe we Hyos 2 oO gg wo 3B 2 x sles we BS CS eege ashe a a a tht wo be Bt an es: oy.us eS " Pc ° <5 ns ah eR ; * mt ; Cwtong So 8 mm & 8 © <x ee a & an ae ee mets>» a & & RB UP £5 set a nn an te 7% OS eesewer f g gree ee ree ts a: i 4 Ne ve, eee} 4ge Fea £6 : ee bere Shao . gees 'eee 43y an 'het ane Saee ioe, tA dois, « ony t % sane ogee y os os@ @ B & Sty Be te ae ~~ ££, £ E* B®% i fe i 7 ; a ; a ans a ee » ey hkCA nal ees ; batt teed ze KY ay E53] eA po Ghee fae 4 mgt cosaat oon i 'eon : "e% [a a sed 4 Cerne ato A ie Soneen . £03 ed gr EN 0 re ad . iG an e3 2 wt Lan; e Y @& Kw © & & wm ws a a an a na =a = §be * aor 3 Se t ans: ar Me kanwy EA ee See pe cB fon i re & rn an: ee geoa, ye "a & « & Se Se and ao tw «= & as FO BPO mBay a are . fm BS w% G4 t,o Me be Beoe be i an: a ay Riou a OE BoE gy» EB gy BO weeoO feo ae x we & 4 fe ee Coe G@ SF 8 2 G A me ESMig, aeke os Pan crags, 7 zs 'te - weer, pews. aS Swetee ENG Ee , 'eee ge j % ar; F eed oe boasty one OE eo & @ & © wm a ty RR Rp be em mw 7G: i ante pas) aes nen om, ye peo 6 ' ordi it, "ae ES ge ES pes foot fe » tigrod: ink wee, a eG got A re det: a , wenn Ga ts vAre ger hires ahs, i, oh 8h iy en free, ce ESCe CR tee i nes it ; oe a ae Ye ke is a TeerPree er oe, nee '7 oe5 Mm € ££ fe WE th Be a, oo* adbe pleased fo issue a Writ of Mandamus or any other appropriate Writ, Orderor Direction, declaring thata. the order passed by the 1* Respondent, u/s 147 nw Sec. 1446 of theIncame Tax Act 19881, dated 31.10.9023, bearing DIN and Notice No.TAA AST/SiM147/2023-24/ O8F5392540(1), for the Assessment Year 2070-1773b. the consequential orders passed by the {© Respondent, eng5ES of the incameTax x ot eaepenalties u/s 271(1}(b) of the Income Tax Act, 1907 WsXn, mfseniheanneeae1981. and u/s PIC Me) of the Incorne Tax Aci, 1805, datedTF O04. 20284, 23.04 2024 and 24,04. 2024, bearingCHNUTBAVPNL/F/OP TOT MbV2084-25/ 1064208 1080) ITRAIPNISE 2 9 TP icded-A5/1 OBS 3041 BOITBAIPNLP/S7 TCT Weyedes-25/10643 17812 (1), respectively,weed tfor the Assessment Year S018 -TF >as arbitrary, illegal, bad in law, vold-ab-iniia, viciativeof natural justice, apart from being violative of Ariicles 14.1astitution of india and Sec 1484 of the income Tax Act, 1967, and toconsequently set aside the same in the interests of justice.IANO: 1 OF 2024&Setition under Section 151 CPC is fled praying that im thecircumstances stated in the affidavit fled in support of the writ petition, thebe pimased to stay all further proceedings, nmuding any' Respondent, the arderHigh Court may4:48recovery, pursuant to the order passed by theogssed by the 1" Respondent, u/s 147 rw Sec. 1448 of the income Tax Act,4061. dated 37.10.2023, bearing DIN and Notice No.) TBAVAS TIS 4 F/cded-24 OSTS&AS40 1}, for the Asseasment Year 2018 ~ 17, pending cispasal ofWLP_No. 16284 of 2024, on the file of the High Court.con hews tnt Seie SL Ben SBE OGvey te iPies ast yok oe eo UF eee j aSom eae heen ie Bi seine Sen : an BB we Lt gin . nn a ine ; 7 eet Peay on ] ee owe " i 'pe ps Ce OR ie ee oh ees Pat BassZ 3 ane aS fooet a & ters % agen : tee ge we ms ones s ieoF a Ge € & oy wm ms poe Paes : ko a a a oeol Be us veo teh x 2 he ' ss vo, ioe . 4: a a oe es 8 ee " ae wa ie ar nS ano wi te &" ever a, Ms Ly s Simm i on %. Paes "nes 4 on4% re ee ee EPS Sree Hy week a 2 mf "e So a caow Re A SG ke eee oe, ae fin tay we USnn ifs ie pee pe ma be y or ay jf KSfe . 6 % B be Ee: be ie SS aa) : oy o "Ty Be te Syi nd Sm cea re oo Mee th po ne a bem Oe eS oe 73 awes ee eed ' ee oh . a _ peree Cn ian an Be gee . Eh o oe fk wet mG ven ho wy4 vers na oo a " : the a Soo £9 . wane. " be b ays "ate Teo oe Us yr ee Be ees Cy ye is * £ om Co Be hy,Hoe : - £4 aes es ee pn ws 3 - aon KE wy ae, Ee wf rn '6 £2 8 &, Ope Eo re Oe TS aed ee" "CS a ro oe we ery : £y, a is pe eile a £5 . fe ry a tiChe SS ee 4 . ot a fs oes ve a ne? teeape ee tee £5 - oy fen x ee paid as SS 5) no5 a on i ten ne fee le ins ier an Cnt "hn a oe vo has te zw eo5, sane pase 3 " bs gs a gees 4,45 2% @ FH ny Be ame ae, Bo el w oe a isee ty as po foe ek ; py me Oe en me tae Rye* z oneee. 4. % 4 aan? * veh 7%, its i- oe an oe onre, RS ass or Spot eS en "tA pos Pris pans is eve. £3 wae cae: fone ohees, an gtee fe oe be a fe ry me oe BO Femn pee g % ein. thy a / 'per a saner Pat eve oe Pryoe ae Ie "e% Bae fon coal t 4 ra ee tts ae @ £3. we ra bse) oe Soe, ca aera,uP there fone shee r te oo * : ine F tt " % * Pt retion,nn: rc; arn fe - & ts ER fl Be oo Be: is See 5 La ae i 5 4 ws Oe - : beea 4 ™ ce iv, o & oH & oo ae ome 3 G& th ey ee ee EG2 i; bam ond pe a yo wt A hehe wey : we het oe Hp ee geDoe Sane eo : eae Pea oH wel! ge Ss Siow. "hes ae tangnn en ee 1 5 cane a ona mt as) wa oe & & & i,S . @ 2 @ ff Ex ke Pe nr vm or me eea an? < 2s" aan: we in BA Pay ot haved ne mp aoe 4c a non a} 5) { Wika © gi, co tad ag wht Fa * oie¢ "4 i he heat ¢ Sopa 3 : : KGe oe ;, & ane Oo a * an +s : Ls > ££ 2 & BM ONbade EEL a thee. A ; tobe fo ts a nT a ba 2 ae eo fas) Mta ae a aT ie Bee & an ae ea a yn a nr~ OS bef a oa ned , taege fe ey oo 3 mm mf Woty weet notl fen ven eel an aE Ee agere "ie ms, orn Hee res Brew oath, £5. orspO Os OO . & a os ay \ enn: a aa na wep zm Ee & & a a eg 6 © & B&B Exae oe thoes iG eo sper Ae Hien & reat - oo Co ax o ig 7 ie: ete0 son, cg Uh So eg oe ee eG ws ch se $ wt £3 wore Ps io & weer 4 "5 msuA ' ha tore 4 " 3 beens fo, ann Wie oer % oe we, es 4 £%,CE sg, Hd + fs oo oe gt r ; ae oo a ney) eae we °b Seht Te ON "et id : x ; eee iA keen ft ' i, , re oon 5ee ae f 2 os ee re! as bebee spay Mh of, Sagi ec ~ oy ed o ia i Cs Bo fee S a ane Beyb heer is Ns, S34 an ws ' cee cy ORS a * om 7 ier Gp =we ON oe SD ra cf . oe me Op Oo BR & eo Ge 8 2 B'3 ie. nen, . ca we ee Ch. Ly is * £4 we £% po sae bes By aon aM Bore: ceeene a " : Vas ne bodes wait : "ne vr we best fa eters ae?! at wits edt ee rant eae CogO me Y SG we I Bee GO Pe te ae Lawe OG aa eg a y "se pon oS the iy Mee oe aia ire ig, MaeSone mr ONE 4 ee pea ge Oe pat fe e ge Bia 3 foo Age ee OR oy PeeO Bt A a o 2 % & wh 2 Be 2 Ee dP om Be oe, , ed , wh RG > eh eae . we Be oe ee any? RE eei ot a ee aor " oes 2 a QP a an es peos om £ j a he oA OS 0 cfoe i on fe yong a nn res oh oe t iY eean . ie i ; Sy Ld ee ; i pe ance a sandedn-ne Be a egg a ~. we pe ED A . i wo Tee TEce i Fe ed walt y a o ous woe At te i, pe ore teee, ee i tS © o & A ta (Lm eg 2 2 6G 2 Pe Bw a 3 6 By wya ar ; : fie nn ane. ans. wb te thdC3 Se «. @ e Bat - ¢2 & re Se fk ke ~ Gy a"pees es een -- 1G Sp eed hee gal ie ved C3 sere pon ae tt a ther we sapet " Weente ~, a A & € CS pe ~ 4 & Bs ESL rey an e "agos ch FB cs a & < £ eo 8 2g -~ & oe a A 8 aewen "6 & Mins acd og ¢ Z vet ee tee. id aver ", poetsa fe ye EO von Be te fe ae a ns ey ty (EO % % 8 SD fonearn re, why < ' Se eee PS 5 Bak es no :PO cee e oo EE > ' whee ak: a x " ' tee.Y "Cs . we seo} nt us ut a OG a a pe et th. %% 8. ; s Net 2 ; a tensere eee 3 fre ae "Seas me, hove % Py oR OE ih C2 Ei "ey 'ee Pas 2 2we MM BO pen. tii bao yD i md ie of Seat fev We an BF oefe SSB a " ann aeee ; 4 : xa' se] me ESfee pet ogo ED eo. 6G OOD : ond a ~ we ye &bonne ee a F : he A, rae " oe os me es tab, io , fe feows an an os MD bee me ek :ye Ue ple cd ;ot BoD Boi Eea we YB Si OD£0, Sok odeen. Ateibadb. the consequential orders passed by the 1" Respondent, levyingpanalies~i uve FIP of the Income Tax Act, 1961, dated 29.05.2024, bearing~ TBAVPNLF 27 TFi2024-25/5 08927 2007 O),(u/s 2710 Mbt of the Income Tax Aci, 1961, dated 34.05.2024, bearingCHN- ITBAVPNUP/27 10 Mb y2024-259 0653084387), andii. uls 2P ACT Me) of the Income Tax Act, 1961, dated 12.06.2024, beanngDIN ITBAIPNL/E/27 1 Woyved24-25/1088888425(1), for ihe Assessment Year#078 -16,of natural justice, apart fram being violative of Arlicies 14,19(1}{g) and 289 oftha Constitution of india and Sec 4SA of the Inoame Tax Act, 196%, andconsediiently set aside the same in the interests of just-IANO: 1 OF 2024Potion under Section (51 of CPC is fied graying that in theercumstances stated in the affidavit Hed in support of the writ petition, theHigh Court may be pleased fo stay all furlher proceedings, including aryihraws 1448 of the Income Tay Act, 1961, dated 28.72.2023, bearing DIN:ITBAJASTISNATOOS 3-24/1 059014856304), for the Assessment Year 2075 -4 6.nanding disposal of WP.No. 13324 of 2024, on the Me of fhe Righ Courteeeracavery, pursuant to order passed by the 4 " Respondent, ufs 14k rivls °The pelien coming on for hearing, upon perusing the Petition anc theNy808.2024, 1DOF 2Og4, SO.OP Sad & 05.08.2084 made herein and uponrathearing the argurnents sof SC_AV A Siva Kartikeya Advocate for the Pelltionerand Sri Vihay K Punna, Senior Standing Counsel for Income Tax for theRespandent Nos. 1 to 2.«.43419 OF 2024WRIT PETITION RO:%EYMehweenPotitioner=e'\x Rao Kavurl, Sfio Purtyanshy.&4iHralNireSAND.NRespondentsz3 Pradesh ananue, Ministry ofhrSsuards, HyderabadsAP&ByaN,sy&"af income TMePetition under Aricam, Vilayaweds.aoexQO.¢300Cantal Board of Dyrect 4Road, Tenall,Moghalrainutow=&433sarybesq the imTEtaGearawagMt{Nos28-03-8"OL.aePT BAVAS TIP 48A/2063- 2024/7 063528 TOS} and ihe consequential notice OF.28-03-2084 bearing DIN & Notice No [TBAYAST/S146 1/2023-2084/5 08354 T900C7} Us. 145 of the Incame Tay Act, 1987.IANO: TOF 2024Featiion under Section 7181 PC js Hed praying thaf in thecircumstances siated in the affidavit fled in support of the writ petition, theNigh Court may be pleased to stay the operation of the Order Df 26400-2084bearing No. DIN & Notice No. ITBAIASTIF/T48A2 023-2024 0839381080}and the nonsequieai notice Dt 28-05-2024 Rearing DIN & Notice NoTBAVAST/S 146 VSO23-2084/1 00854 s90001) U és. 148 of the Incame Tax Act,1051, pending dispasal of WP No. 134719 of S024, on the fle of the High"CourtThe petition coming on for hearing, upon perusing the Petition and theaffidavit fled in support thereof and the earier order of Ihe High Court dated,2B OG 2084, 12.07 8024, 29.07.2024 & O85 O8. 2024 made herein and uponhearing the arguments of SriMarri Venkala Remana Advonate for thePetitioner and Sri Vidhbay & Punna, Senior Standing Counsel for Incorne Taxfor the Respondents.WRIT PETITION NO: 13488 OF 2024Peotween:Addenalli Sambasiva Ran, S/o late Venkateswarlu, Aged about 7a years, LRfo Sree Jyothi Tunuguntie, O.No. 6-425, 1% floor, Anianeya Panthaulu Street,Sanganammapel, Terai.PetitionerNANSNNSERE ete eee e eee eee e eee er errshe Se : ; iae ye ™ fg '5, pot Pres Pome' + Sf fe fm OF eSee ge z je epee, Cb gat tbaos ee sm a hn ee aP "<¥ a i oy ey ap lt heeee eae "E4 CE pee "en : pn ht Messrd "es es, . ; ue pa , £3 ta he oonnh ra z thy 5a bane om bees ices see -a pan he ae wa oe oA oy eo" wok gee _fo we AB 4 o oe FH oO 1 oees oS ae sa afea] EE ES foee roy oA whee. Sea 4 'ed vegeae a £R. i can OSi= Tpee. ue. Bs . te) gee pd 3 rs 'ar ay 5 wen er ; me fe beakey 5 Bon & te. m th gm fe Dnwe A ed de am Gy eee fea] ee "gem OE doe ont ee eG "sy 7 aejoer fr ra ane Z- ; aseo & Og ms ~ ® & & 2 U-it oy fe jn no a a afe a ae ~ oe hon GBaes tet mS ion : , aee Z ee Bo- B 6 @ toZs oe e CO & & & & feo & eh, a nr any a oabl we kd oe an ge am OF wel!te oy , Fass a can Lat eee agesPosthe. CaS . shad: . line ti Sina, a [aesree > £3 aie Be > ie ce nacioY ae BD ~ © ££ & = ;ce ow? " a6 'rag roa a "at , aoe , OE, os iB Py den wm i" pesare rs Sale "tes wee Dy zSe th ae - ee yaa s ae? arni OD é we oh a ne ee ins eea, kee Cy ee a ns: oi M8 " L - os +ne are . ee DRree ao, agree Tage, rr a eet aaes fee 2 arn ae , BS we YPy wnt . a. GB to M Bow Te &bed OR vee aa eS rn rn a, a ax EE Fs eg 5 ig pan ofA ie aegH ies veg ie & @ B eytt tas ee we £y6 oe oh & © nr, an | OF ay,baa] ae 7 rip Wed = tz Me an Ts <n: oe [e7 a ee 4 tiene fod m *e rteer fou eed goons ° ee tet Tyeod an an oe ot- ea ae bg " tH pan me yee a . oe be, ie a nn wyBe a oe 8 £3 sete ' ray ; ceoees aoeat fo ae is hess "4 "4 ts A gd "be = gee & me Ee: ma 'poe Ge oe 5 OA RE OS i4. Pax See. "4 a Anadts FA 'nat F offe Pip ape! Ce ke we ke od 288pine re %, on poe ca Hak ey a, ois a,LA ih we Oe a Egy meSd ge eS eg he * oe ota ReSy he eon USE i be, wt * pan poy on wns4 eet aS as pene on ee as a ey beet rape, ngeeeee OB Be G& @ @2 & Ap & .-m G & f= a 6 YG DB eo fp & OSm& We % fe fg &e £ B@ & QB tyot ote ee © SM Mt fe ue EG5% ore . ve be: ; abe sore Yee %eme GB Be ie ~ B&B a mn cSa ce Mca ot bas bee ge Pedte mo ithe eteeet 4 be ope re ie "ged 2) ; yse a a ane tap Frac a a os 7 a£ & 8 & B oo © oa: a cnr mn a ann ae : : f / tee eea ke fee fo 3 fe i By F esa] ; ¢ an sclera we we aoe oft ees Real pecsie ns an eee feo fo FS ey fe a aod. & 2B B&B wp OFChoe and ey of © Ee a omra a ns an:' = anh poe: heat =ag ne ee ee Oe Se Sc"Fs[A NO: 1 OF 2024Pelion under Section 781 CPC is fled eraying that in thecroumstances sigted In the affidavit fled In support of the writ pene. theHigh Court may be pleased fo slay the operation of the Order Df S0-03-2024bearing No. DIN & Notice No. (TBASAST/F 148 A/2093-2024/ 1 NESEHSO8( 1) andihe cansequential notice Dt 30-02-2024 bearing DIN & Notice Noa.TBAIASTIS NSS 12025-2024) 1 05257 032211) Uls. 148 of the Income Tay Aci,Y881, pending disposal of WLP No. 13458 of 2624, on the fie of the HighCourt.The petition caming on for hearing, upon perusing the Petiion and thealinawil Hed in support thereat and the earier order of the High Court dated,28.06 2084 2.07. 2024, 29.07.2024 & 08.08.2024 made Rersin and unansearing the arguments of SriMari Venkaia Ramana Advacale for theRetifioner and Sr Vihay RK Punna, Seno f Shand ing Counsel for Incame TaxWRIT PETITION NO: 73460 OF 202Behveen:Satyanarayana Reddy Munnandg, 3-7-4. Kondinarru, Pamaru, Krishna:bars oeéOistnic-O27187, Andhra PradeshPetitionerAND1. The Assessment Unit, Income-tex Department, National Faceless e-Assessment Centre, Room No. 407 E-Ramp, Jawaharlal NehruStadium, New Delhi? TO 003.=. The Income-tex Officer, Ward-), Gudiwada, Oop Bhaskar Talkies,Guedivada-5o T3017, Krishna Oistricl.a"gi ih% mG gt B "rage te :paved pe + ie Lave re ts 4 6%Ae " ee 6G : i. ee 4 wo 143 "da , a bee ge ¢ OL ' ne mn Sn 6 mae)pe $ pane oes a ao bene eee sult Ree: rie, a a4,Oi wy "4 rs rs 'nay, aa > OMe4 on ei oe Lee ae afl a "of Sans tagtee ieme gh om i ee Fae "3$ S wee pon nt 4 'ee ay a a kA ise)ms ww CS A ns a nn a aCte co OfS 3 fee pee & ae Be £3 ass a7 yee: wes eee "me, j i pote) gernewr few bers boss bash rye otene oe if ie ae ra) Rca esa a; wy 1 OE DES at ae caieee ey BS = 2» 2B # % 2 7 4gos ea seer Be ty me Tp ee email bo4 MS fs ieee. be at a "s Anrs EG 3 a a, tf3 ee EeeA » od yw & Co oem"nlp fy ew "Bm 7 r ew gswe ae oo gs, a bh (ig Moreer! 4 ie ~ Gtt on ie ee fSok eB oe ae ~ oy ee ae -8 wm x<C (3 %me ke, CS a ne nn Oy Bm Be ed; 6 ot a nn ans she ; roodSs " oo wig ae win ty oe a a ee @ oe3 , , e pe 'nas boom oa wy SmB BE £3 ee i; a eer By:a x @& G ye om, «=6C ia ae nr, " 3 @ 8 & eo 2 op 8S be $83 te Se: gene pete a nad . bis a tere Feee hese 3 D BH shes we fen bed ness %* 5 oh Ge Bok cage i % © ay G 3Hee oy ES 4 Ub OR, - 2 weOy oo gh a tf a fe =e rm: my fp nn oe i, eee ed'. h a ee en i np 4 osei pend a wee. . feos ; ae Inne InP Ly esGM ee we YB ae 6 we Sf GC p> 2tone, ' "<3 Ce pny, £44 tone whee St en, ees rae A "eeoe £55 pe Sake. aed fin gene ane, vest Thee? yeece are eeeet 2 ht 'ane res, Sd : mn, ae ata $4 see. .e, myir rr re oy BS Oo Boe me, SSA te ore (om © & Do Yo ce mBOo @- 8 EE & "9 Bt eM ivee an ne , Ge DB BS weefon weet ey ie ke ee en we OEM bene Ee a,me Fm Ee ae & bm 8 = Be 2" 2 , » 4 -a es: fda te og, Be "ES nn neme & G eos s o 8 & A € @ - bs herics at ee e oe. ps 'woth tre cd Be oSptt 'oat Aaa ¥ g capa 6 ane . sCy 6 By, is Sty ete Oy Se ESD rsF gee £3 fond a ue 3 saree ie fe"Weir. " ° ¢ a te. . a 2 wee bt ye chee Yen ce ayee Ot DO mop Gf geaed io = ' "4 ay oan ; eed Co , eon hee p~ Oo @ ©& bed oy Te fo eg i% wes Py € co pees oh £% * pe ne cL ran aCy 2 mans, 3 8 a wan, es' ye ~ BO gy Se a Be lee eetee. £ foe rex on aed - Hh Sat 2. tee et. sapoal andmw re ogee oa, nn one a . 4 ee'me iy UM eee er : hs 4 AS cr to wg ee teeae. ~ aost pe, 4 ae iss} 2 wan 5 be oe $e iez af CA i agers oct , " pony ar a ou, pefenee ; fH peed sae osm Sree ey wad Sow. aed SoneSE ae ry ES be ES a a escg tee me ee & 2B e FB i em me Qsty th Co pe Be So - dy Oh ty Bt aa. pa ee Oe an a ns a eS ee ep: a Co inet a ces up - Prine teeth pC sd oo fens re mee os us bb at Pit 6 ceew: 5 aa $7; see raatoy a ma ad beer toe ; as mg ; +) 'ipo iea ae fo wm @ Pe eadB C3 Be ae ay mm & # 2 tr | ie oe OS+ we wooed wc. wv EG od en ie ee: 7 oth "yge tA oenn ae a i> ew" oe 5 & Oke gE assoF sof 4 ke GCL we pw 2 vo7% ? : mS a weGhee ie iss] bow j Nt a ae Gp woWO PB = foe & sie Sada ee rr erfo « EA "ee weA 7 ay ¢ 3 7 :pet ee Sete poe pastty . ss; ot ree a aece fore 4 £4 waone ot aedSoe rn woe, geene. 3 ps Sra "ogee xsare vk ws See we rs vu ea esebag Mote. ied ESor ihe} eA Heeaea ryNe ae .<y &LOF 202.ra»iA NOThe pelifion corning on fer hearing, upon perusing the Petitian and iheaffidavit fled in sugport thereof and the earlier order of the High Court dated.8.06 2094 12.07. 2084, BO.O7 fied & 05.08.2084 made herein and uporV2.hearing the arguments of Sr_C Sanjeeva Rac Advocate for he Petitioner andsoonidSri Vilbay K Punna, Serior Standing Counsel for Income Tar for theRespandents.WP NO: 13605 OF 2024Rohveen:Mi Sravanamma, Wio M Navaneesware Reddy, aged 38 yrs, D.No-alids22osPakkeer Pali, Sankaranuram, Kadapa, Andhra Pradesh - 570002_FetiionerAND{. Union of india, ren., by iis Secretary, Finance Department, New Ceihi3. The Principal Chief Cornmissioner of Income Tax, Andhra Pradesh and'Telangana, Hyderabad Room No.Be¢, a" Flear B Block, LT Towers,19-23 AC Guards, Hyderabad - 500 604, Telangana.3. The Incame Tay Officer - Ward 1, Kadapa D.Noc?-347-22, SimhapurColony, Near RTC Bus stand, Kadapa, Andhra Pradesh - SaQo2o.4 Faceless Assessing Officer, National Faceless Assessment Cantincome Tax Department, New Osihi.wore hespondents*Patition under Ariicle 286 of the Constitution of India is Ned praying thatin the circumstances stated in the affidevit Hed therewith, the High Court maybe pleased tn issue a Writ of Mandamus or any other apmromiate Wii, Ordeor Direction, declaring.a. the Order issued under See. 148A {dg} of the income Tax Aci, 1901,dated 22.03.2084, bearing DIN and Notlee No. ITBAJAST/FA48AZ023-tS 4 ;voi ihe pe "Ke ue tye, "aioe: ong oe whee: £3 % "18 me : thes, tA he % "So, »ta heed tr ta 5A 8 , ae a :n> , a ad becoey posge beve £3 Ltiy a Saeed Hy on Ke ara ;Mae, wanes « . eis Boar) ONE secteet we ft / 783.Boge ON rp Le) ce : Logon oe £5) ; S iyoyee a aay 1% rae fees ry, 'a ' an a Po, heseFrat "ais .! ai! a Px ge, ni, vapee, A "ng £ aed ig heelCm A 2 UB fe ER -& BD ok Pom ay 2 pA afe ee, ais we ae ee ge an oomioe s Kone one Ge Bscest 3 : Ce oe 4 Cae oo hee Latoe Ge CA oe 6 me os Ge F a, MGae t o4 oo c fas ne nn, ae Ke 43 ck ses ag woneo Tite o o ts S37 433 at ous a oo ag . 4 -af tee hgers rs GS on "Sy he ee Fee ££ rs aedMS oe se a Besse » 4 fe tab te ey 2 OB ." pon ' nevae, . 5 Aine i eae asgm « & & oe we te Bf OG fF Om van'? beei. ae Gh S So at, cn be ied 3 4 - sipet ets, 7 Ek ue oa% ad a ann bad we " a Pies +3 e xg pee few poetbres ; Naar Pan ad 2 cones fore 5 es seek eae "wre, worem hE a an? 3 je Bi tn EE to oe £5 wa yena an; em ge Eg fe Uy ep 3 2 i 2 &* eal 4 ° thoes as: rr r: ° " 4 eA y ee. -_a ae oo itt tee he % Be ae & f. @ shece a cy De 4 a4 baof on ne ' wo : we fee ; Bel d"me Gg Wy tame HS ra in [nr ae pat ae .oan as ote Ge. ES ke Sep, es aSone ge Ss had at on a we hee. een ai 3 asa | eee 4 pe pas bee. ae $45 et ef fas Sat we $57oo A <2 fe 4 ig 'gs aks 4 i? A thy es ara a ae 4 5; . ; £4 yt, ree ay ts go MA tbe EG cy,ts a ras fae ca ns sel ig is rs = med i bene igen aEge . £2 te oe a cs: nnn ae mC Be oan on toesPoss a oe OE ae Sy ae ; ae i oe tf)a an oon " we OE ee: #, press fe. a z ' 4 ° fe £ i ae 0 ga the he pon tenon geé fe A sie oh " ad - th pte +4 on troda nr "es EE fo , G £& gy 2 : a & © BY ae onseen, Saree wee. 3 wet ey " 4; Py s coal ee" je nes we & & in £ ee a ae be,"Age we i CE ad re ed Be OS on eeey | foe AR ye be : be, : os whos a 2 he oeSG uw 4 = % @ Ly Ae ete eG 3 ee (hy Ee oeao = £ 4 oe 3 8 Be oy, 2b a & "Fyoe shew yore ie $ nee a vaipeimg: inal Soon rs newperty J. lee ap!$85 8 Ba ts 6 3 a ne SBE 5' we CR fm OF 74 tee vent age . Fh Ga ra af(me Oe Boe | JSo@ & = & i my po ie aa =e Ge eB BO eg mY cy *a ne a= we ee i td ge waP & 6 an sro eS ge B s ye ee RN bo wo ven 7 wee. 7 ms i eedbe a eB ie hove eG Be we Oh Lh ifr oe te tab tes, ae: mH Lis Sy"s ah ny oe eee gc 3 ie or. a pre Saul os wy Sacks Pan"a Pe OG ty £2 "Ee esd "we Ch a rr ne annfool af Sone: ose an om Benes ti rea ise) pan pa a¥4 neve wher.= ee FS ~ OE tft f hd oO oo wepi ase on . te : OS * . ee ma we tee : ge os saeee,"s banens kate Fade £% nt "eg eat fanie bben. sy ee Gon a y 3* . pote fee at aed were they Sf eons pr +s ad on oF re) faa. anmy ft OE a % So 6 G & oo cf = & EB A aa & E wy @ @ € @ & Gt, UD He ge ee Ph oteon nn ae tA am 7 a as 4 BOG e oeoe Oe 3 ar wr Fs eo 4 0 on Gr tek Oe oe ea Aad saatwy ge igen a a oe ae ge ees a, AS utOt egy Oe of FF fg ned osth AB oS "ng eo Ge A og kD? fe BS wi a ;» @ cS a © fF ; & 2 Bom oy OE m& % OO a ana ne sr ne ay a a ; rn ge ok £4e) £4 nent By wae AG ms Seo G tage aS at Mani a, nese ro eo Pree wenln Aut woe . a? Sok eee on gee pit, EE on bode as sara a, my = 8 OG he Sok Oo oo, & & =D # a ae we oBice ae, 5 RA Oe au rn ans a a a re Cid ieeg om 5 ~~ & & BS mm BY ge xs ' bbe aan"getty ee eS % a % fe ~ Sa we ry | Cy _--ge ws ye oD £5 wh hed song Sy ae mE we wy eecy iN Pg oot Diced vee Sood le? ae "yey ? wr, * ne Gore ene a a onge & > a rn aA a a as oy Nes ET a Py ey25 rng baa raee * ae for het eee booee Soba. a : tk Se} os eZ. raSE TS TR oe pe fe ge Ay a os ~ RS Sip yaa ih i mye Speen og 22 he °F : o 4 z vege ne Snwe oO fe canard "ac 6 8 & Ss eo 9 co Eo a oe eA aan _ " es : . sepa, " % pms 4% 4 is osmoe & BE SE o an ae an nn M & » # 8 ok rs: oon J oc Ses Sn oe tak * fare rf me ayeee ah % 7 el» of SE OB & 6 & be ge Bee = ge th ta ge of tOfe fh fe OH ooe we a ee cae ref 2 oR & ry .oo cd Dewe pecs. here' aed h £ aes oe Nae pes i sO wee, nd Se y apnSent a Pete Need ns - i canoe ve, ons Pe :; wok pe a , ue 'ee we ED ons oe re i. ~p ca] oree B a + hace ie» en ns baat a en: ae & reg. fe ES ry ni oe MA" cy a Te TF bea eeBoni 1581g0AND1. The income Tax Officer Ward, Ward-h a C.R. Building, Floor Annex, MG Road, Viayawada-520002, NTR DisinetThe Principal Chief Comimiss r of Income-tex, Andhra Pradesh andTelangana Region, Roam No.g2e, Fioar, B-Blook, | T Towers, 1023A O04 Telangana.La,AC Guards, Hyderabad-5¥eo3 The Union of India, rep. by is Principal Secretary, Government of India,Minisiry of Finance, 3 "risor, daevan Deep Building, SansadMarg, NewDeihe) 10001._RespondenisPetition under Article 228 of the Canstitution of india is Hed praying thatin the circumstances stated in the affidavit fled there with, the High Court mayhe pleased to pleased to issue Writ of Man damus or any other appropriaWe or Order or Direction declaring the impugned order vide. No...we3ITHAIAS TIF MASAI202 6-24) TDG B3845 481) daied 25.03.2024 passed by ihe'the Act, 1951 as arbllrary, null&"heaie,wyheheene"oot,3 vacnondent, order under Section 144CEwRooanting,and void, Hegel, bad in law, unreasonableness, violative af the princenatural justice and contrary to ihe provisions af the Act, 19881 withouljurisdiction, apart from being violative of Anicies 14, 1G(1 Na) and 265 af theMonsifiution af India and consequently set-aside/quash the impugned Orderdated S502 2024 for thes Assessment Year 2OTTA18.LANo.1 OF 2024Satifion under Section 1517 of CPC is fled praying thal in ihe4rcumsfances stated in the affidavii Sled in suport of the writ petiiion, theHigh Court may be pleased to order stay of all firfher praceedings includingany recovery, pursuant to the demand noice issued hy the respondentMENSnursuart to Section 148 af the Act, 1204 far the Assessment Year SO1Y-18,AaPending disposal of WP No. 13624 of 8024, on the fle of the High Court.% - " 4 4 agmes bd heed tot £0, boon pa "nt ¢ a3ie the jae oe ck ee, 'eed weer. ah,een bd £ ow £ as "5 sire - Veee wheelCn, eer Feet Sexe, aelawes oo tag ipod fttte,oh, he ee : scan oe oa a espane fone ae nn ska tees fer we both ap vont; cf ey is ie Ate . a a OOO oheo 4 c G oe Bae ae asen "ead i ae a Ose mn won, PE Eyey a By. {5 "4, ey 1% po, Cane oot eon Si gen, heween 6%, pod paar od! ' aed Se Peat co % bet 7an ' ed Pa One Ay " Sire ip iia Ds Sofae Fy j ae " as wy, Th net % oha ine 0 is on we tees Sr He agen Yo Ehey Fn £05 boone iN gy aN We fees 'or * ws ofreer po ee . eh 7 el #3 % oe Ps Leis a nr bok ty | ty tes OS ' oe SE antfe oy 8 et os he pe & & @ &SAS fa ae ro Baton i mS Pe et toad ae <3 vetoespen a . nee peed fa t% an 43 Sige Ree 5we Es a io aan 2 OE m Hoey 3Se ne oo "8 " * hee fe"pee , ose ihe bon eG wv) an roe?é mM, 6F% oe iff vor 5 '- oyom ook a on Ege an i ;ao BE " " ras oe BE OR aeones rye paeeel ee "O% Es pane, 7 ref fees + faeie a % wn pees oe " % " .fe ee #; am RS oR oe gs i Ue ee &" or. y iS "oat Fae ae m bee. 4 oS rr, eea ~ foe TS othe al po ee tS Sp Rdis 33 'een "fs e, ie gt oy, Deal ion teeta. ioe, wed " x reie rg 4 tptee. ee . ory renee. -- To of fae: Pr, Byaes od BH ". 40% ae ell Sipe ns bee 2. vee ee tue5 a oe ih om A yet eB BS Cmtehe cal Sa, re Senin ' {3 es ewe ri eee we pad oD Spek% 7 Ot % Be iis, EE a pp © fe ss)a ad : feee wet "% %. Shoes $ gen ene gee 4 te . ti thece% 2 i ae a owe pe, ty :oe, WR ve ye RE ane ae nSoe ' a cnn ae oe are ans A : foe"Ee A a ae af a baa 6s , a A pe ge pte reitoy Tos sore » ED eS (i a 7: aA hen Sn yf ay ; A baal po PE Sgfew ae ce bonGs ony aes £% 3 a cae % 4% 7% pnw. wo Ss See. $so my co ad ae : Gs tA ge 4 Gepage oa np Eee) a hen en y° ted beoe wr noe,Sagh Trees oe e p % ae tt fod bee TEE ae "ett tSwe a wer re, " badee 'hee . son ae $b, hen cot * afinOL token GE " ven' pe a a oe s oy gee os 3* cad * oa BY wedi re me we, ae: Fs ror enti el pod rn, ane» * : oa ps ee; Ct BA om 2, ft"ose we ee ra ~ Ch bh oe 9 g ye aedst % fone 'ad ee x5, , i 4) od "Se Seesoe eh, a rr a an ee ee, 5 a oC At,Y £ ot £2 4% (4, oe TO Bo ee a EE -nore % ,S . % " ie 4 aes gee - £ £9% ye ah cert £.) "3 te wn £, 3 fof mene yn 'ad "e Laie when ess us om A teeet hopeae oo ee or - ne ae or ae heis, ms Co Bey Paid or one Sige Hy my ke ~ eeoe 3 3 p04 weet saree th, es oe fr, ae bi ay " tte, oaesehe 3] wee rae ; z - ie na 'nett ane gn ae 4 £%3 eee gSaa bow 1%; ae rn hes ak £% Rene tgeer £25 Tpees seed tt 3 otee ie ey Eb th 7% i an ee tLe hw OO ae3 ; "% ' 1 4 "ee von Em as , Lab "ee 4 teat <x £ne . the a nn; an oe a) : fe OSs wie, £3"0 feel £5 ay o Bie cai ear t ees ee tate oe ow,4 x3 ¥ hy pe aE a oe soe nape fore aesfo a3 bone ad fo Soe ge tr se rr ne eeend ChE $i nr pe se sy wy Ree wn =Uae : co tae n on ea: "4p Pewee. wens 'Ee tere nr 089 ::~ % © 6 ee eC Oe eyte A SS ie the ee a ns won Be pe RFre booted Lat "Ape ee ' shen m3 aoa bass "4 aan a aewe . Se oon é ~ ' bien abo a wi hawe ree : °io ar an n-ne an 7 a a & & wm 3Pa be aed ' OE. a ben oe , hs os hs pfr oe tad vt Vaal G Gt Pao is " ee "* - rey i Bs ek, ip * bob cook 2 , tah iB £% ger Gon ws Safe oho ies 5 ty ,we . rr a a rr rr a a oy te ee v eeeoe pect 3 inca ; oe ; oor ead cot . % th Ke,1 nn. a So» 2 & FS OE " "e, Ne tk * .nets a a "3 mee then. ia ae foee Ce wae : 4 on .ED se OF TA Om ¢ # GB = ge 7 eM « &ane ius g t a A 3 re oy ty. pe ioe pers th "ere few 'ee, Sa Sos feed at cy ui ag bea!. oe, poe 4 < e 2mS BB. @ Aa ES ~ ee € eS =~o¢:R~g;y%OnEdlah Nx2*aae5iAOL&hy0q'yohar'Aayak3. INGryGR%aril=:oapWP NG: 13829 OF 2024pAeSahweett:aoeSYof&xinitefiyregSwtaraHf:&ei)09.04.2029 u issued by the Respondent No. 3 under Section 148 of the Act,(d) Show Cause Notice dated 01.01.2024 issued by the Respondent No. 4, (e)Assessment Crder dated 14.02.2024 passed by the Respondent No, 4 underSection 147 ray 144 of the Act, () Natins of Demand dated 14.02 2024 issuedby the Respondent No. 4 under Section 156 of the Act. 9) Notice dated14.02.2024 issued by the Respondent No. 4 under Section 274 vw 271 hb) afthe Act, th) Notice for Penalty dated 14.02.2024 Issued by the RespondentNo. 4 under Seciion 274 raw 271dNc}, G) Show Gause Notice datedat fhyti02.04.2004 issued by the Respondent No. 4 under Section - 27 (ib) af iheAct, @) Show Cause Notice dated 02.64.2024 issued by the Respandent No. 4under Section 2774 Ne) of the Act, (k} Show Cause Notice dat d 02.04 2026sued by the Respe ydent No. 4 under Section 27IF of the Act, (7) ShewSause Notice dated 18.05.2004 issuad by the Respondent No. 4 underSaSection 27 IF of the Act, im) Show Cause Notice dated 16.08.¢ O24 issued by*the Respondent No. 4 under Section < Fi¢i ve) of the Act al the consequentialSYOCSaaIIGSas illegal, arbitrary, without junsdiction and canirary fo thesrovisions of the Incorne Tax Act, 1994Ratition under Section 157 CRC is filed praying that in theaAcircumstances stated in the affidavit Med in suppeart of the writ pation, theHigh Court may be pleased to stay the operation of the Assessment Orderdated 14.02.8024 passed by the Respondent No.4 under Section 147 ray iadchy 144B of the Act and all the consequential proceedings. pending disposal afWP No 18628 of 2084, on the file of the High Court.The petition caming on for hearing, Upon perus sing {he Pelion and iheaffidavit fled In support thereof and the order of the High Gourl order dated40.07 9004 rade in LANo.t OF 2084 and order dafed 2u.Q7 2024 &05.08. 2024 made herein and upon hearing the arguments of Sr. Harish Kumaray,ayPy} OUdaya°iNWP NO43621 OF 2024&>BohweanANDiiny.Son GO4, Telangana.akhapatnam, Andhra PradeshTaloy:astated in the affidavil fied thayeaSAGcS<5eaea Wirt af Manescoring 7apeeeASAidy of the }niebeneHiee:e Asseasenant Yearoweyoil,Se E PEsig193withe notice issued under Sec. 448 of the Incorne Tax Act, 1987, dated32038, bearing DIN and Notice No. {TBAJAST/SM48 T/20ee-2afiOs a7237H1 by 3° Sespondent, for the Assassment Year 2018-20, andcall the consequential proceedings inffiatediiyders passed by iheRespandants, inclucliing passin g of the Assessment Order pass sec Uis 147 RAv4448 of the income Tax Act, {SG} on 48.O3.2082 bearing DIN No.TTBAIASTISN 47/20ab-initio, violative of the principles of natt ural justice, apart from being yvinnative4) ag arbitrary, egal, bad in law, yoid-BSt35Pasaani63msfe.oe)aeAineof Articles 14 and 256 af ihe Constitugen of india and contrary {6 Sector44848 of the income Tax Act, 49641, and consequently se i aside the same inthe interests of lustice.LANo.1 OF 2024Patiion under Sectien 181 CPC Is fled praying thal in ihecircumstances stated In the affidavil fled in sugport of the writ pe attion, iheHigh Court may be pleased tn Slay ali further proceedings, Including aryrecovery, pursuant fo the notice wssuied under Seo. 148 of the Incame Tax Act,4064, dated 28.00.2023, bearin DIN and Notice No ITBAIASTISM48 Ve0ee-en23H OSTA T3721}, by the 3° * Rasnondent, for the Assessment Year 2079-29,;pending disposal of WP No.) {4831 of 2024, an the file of the Hig!The petition coming of for hearing, upon perusing the Pedition and iheaffidavit Hed in support thereaf ana the order of the High Court order dated49.07 2084 made in LANo of 2024 an i order dated 29.07.2024 &oS 08.9024 made herein and upen hearing the argume sis of Sri VivekChandra Sekhar S Advocate for ihe . Petitioner, Deputy Solicitor Gene: yal forRaspondent Nod and Sri Vihay K Punne, Standing Course! for theRaspondent Nos.2 to 4.SSSSSSSSNSSS SNS Ene eee net er rere cc eoodom.<>WP NO43745 OF 2024Rehweoarn:x¢Aitte Pey=seingaouram Nv®peed, Read OF Nindia Limiteosme ASTaluk, Ghe»3$&ANDrtraent of Reve?ayx8fe, DesSeFinarya8.shoy,Te, iNcaMs.xyOroyeMeincame Tax, ¢>Nyoti%we470008.therewith, t«seeoSEF ok $ }Sichawit fiameae}NeaesdrachPexue @ wri, order arbe pleased fo pleased fo}WirtoynainreodRaney:*$éshaSe}Leaf he¥ae~xELEYs=~th eSasacb) of the income TFSeeerokohataNOHO>%ubssquentavy arfiaefyNeere oeaanNat ivide DIN and Notice No- ITRAIASTISMS6/R023- 24/10B3080905(1) dated24092084 (Demand Notice) and notice of penalty No.ITBAPNLISO7OA@023-24/1 08308085 1() dated 21.03.2024 (Penalty Notice)Apassed by the Sth Respondent as arbitrary, egal, one without power ofjurisdiction and contrary to the @Asgessment of incame EscapingAssessment Scheme, 2082, Sention 1S1A and Section 14468 of the (TA apartryfrom being violative of the fundamental nights quar: arteed to me uneler Ariicies44, 18 and 21 of the Constitution of India and consequently set aside iheSame,LANo.1 OF 2024Batiion under Section 181 CPC is fled praying that in thecircumstances stated in the affidavil fled In support of the writ petition, theHigh Court may be pleased ta stay the operation of Notice bearing TBA[ASTIFMABAISCNY2022-23 MOSNSS6892 (1) dated OS 6.03. 2089 uncer Sector448A(d) of the Income Tax Act, 1867 ( Act") and ihe consequent order bearingPPRAIASTIFM4B8AI2082-23 MOSISA17O8 (1) dated 29.05.2023 gassed underSection 148A(d) of the [T A and the subsequent notice under Section 148 ofthe ITA dated 29.08.2083 and therealler passing the canseqs entialAsseasment Order vide DIN. No. [TBA JAST IS M4? (2025-24 AOSQ08UEL 71)dated 24.08.2084 Clmpugned Order} under Section 147 mad with Sechon444R of the ITA and consequently damanding an amount of Re 30,05 220%vide Demand Notice vide DIN & Nolleg No [TBA JAST/O/150/2023-2A OBSNBOSSSE)} dated 24.03.2024 (Demand Notice") and natios of penallyNo. (TBA JPNL/S/STOA2023-24/1 08868085 1(1) dated 21.00.2024 (PenaltyNotice'} passed by the 8 Respondent, pending disposal of WP No. Ta/4s of2024, on the file of the High Court,The petition coring on for hearing, upon perusing the Petition and iheaffidavit Sled in support thereof and the order of the High Cour order datedOF 2024 &©4207 2024 made in LANe dt of 2024 and order dated 2S.Jn and upon hearing UPer&24 maxisSAL.w De4¥ANDrarrafam |india, NeSEPTok PasSankaataBalteoni, 3inhyqudsx5aIOWWETS,ANGEShree Prackss)ATIQSrRco2¢8PyaUEPE a er$OF 2024Ushe3fart Nog2:Noe&&.xA3882SyzMinistry of Fir"1oNtyHehweanRespondentWP NORESOPracScameSe FR OPPYRD4 208sO4sgiNSestion 148 of the incame Tax Act, 1961 dated O4 04 20¢2 calling for thereturn of income of ihe Petitener for AY 2O1S-16 and any consequentproceedings as lacking im furiacictioLANo.1 OF 2024Paition under Section 141 CPC is Ned graying that im thecircumistanees stated in the affidayi Med in support of ihe writ petdian, theHigh Court may be pleased fo stay the recovery of demand pursuant to theofAssessment Order passed by the Income Tax Depariment under Section 147rw Sectinn {44 and Sectiun (448 ef the [Incame Tax Act, 1467 dated21.12.2023 for Assessment Year 2015-16 and direct the Department to nottake any coercive steps for recovery of demand, pending disposal ofWP No. 738652 of 20264, on the file of he High CourtThe petition coming on for hearing, upon perusing the Pelion and theaffidavit filed in support thereof and the orcer of the Hi igh Chourt order datedT2207 2OS4 made in LANod of 2024 and arder dated 26.07 20¢4 &o05.08.2024 made herein and upon hearing the arguments of SP PavanKumar Rao, Advocate for the Petitianer, Deputy Solicitor General, forVihay S Punna, Senior Standing Counsel for>.:fespanident Nao? andodaspondent Nos 2 to 4.WP NO: 33893 OF 2024Reiween:arendra Kumar Madala, Sig. Mr. Madhusudhana Rao Madaia, aged 55years, Gce: Private Employes, RYo. 54-18/4-8C, 1 Lane, Sivapuram Colony,Vyshnavi Nayar, Viayawada - $20 070, Andhra Pradash_PettionensAND"aes, ga a a a; fe ts iD tdA ae. ican. a4 ace. " tH be " a, 2 em gf % Gg aeoe adh ee @ Lo ice "e $80gfi ter fag 4h cs pa gn. tet * +on vm, BG ot ee Pi Mee ee ea 7:wet the KO an ps een toes » e a 2 eats, ee iced at CLSi % 'ee i tne A ae cen ligt ew ga sahd is s £5 < Seat reg . ore ooty 3 anne .hoo. are where te vr pest taabe, nt res ya S % w £2 oh i £3 ph agree. a 5 a -- SeS ' heowe : soo ge wea ee wo is oo ons om LB , 2 ti aed s Be " ore BOG oeAg ES £% et fee a Ch ee e & € jy eS a a jee OFBe a Te oe an ee 3 & 2 Be ei eeaf Sm OB fev ge € BE & 5 8 me ye oF ew bea " i an one iy ee Faget aco a a a on fis ores:en " ie , ee Saree Eee) a ge tnd ed Sno ce one. . est foes te an . teat osSY gay 3 8 & & gy Bel Tan ys % @ & BO oy 2 x Se 6FON poet Bs 5) iA fn of "4 Et hd sean he gy ce an Se g, *) Ward Koa a se 7 erat6 Seed te "e%, 4 a if aye ke ge pos pase aH faa a4 as wee th ios eS td avttin ED ; A es ae a ee in bh " (5 a an 8 Bag ae neees nd os nr annem 2, mB 2 moc po. 8 nr nr re antent f 84 i i th han ae . a ; $300 OE %a ong e, Gh. a oy wo yy x Ke reso Fs fee re fd ihe he Lg iy oepeti ge ical ios ' on Saad me wags wees, : oom PR er "By 3 ge te "apert Bad ee rton é ; SB a n pain ee a yy "6% MA og Py fa gt oa 'nom Spee oAes eo £3, 2 8 a ar " & 2 Bo ff aewee a gee " a teens na ; af ; 5 spiny " oon a os eeiM ogy am sy 'Bf 2 Tee ge os gy Oey ti #3 ee a B lanes fe foe fhvar 3 om Ss aeee é ay f ager saggy fees nes 45 Eg Bo fe gt wee Sf gy bo BR i ey© Ss LG wy % 2 @ & & a BF ff % wow sOwee we a cake bade % Pe a there ve cone ee of Mom: eek por£4 a S , Sk ie ny, at . es Rie] as yn, , . . bee osce oie SE Cm my fed oe 2 ow f& 3 3voeee ayn, Re, ptt ase oe hows oe. Hy , Soe, wath sa et AK fi "4 en Chere aS myf° an ew " a Fe me bob a ae £ a aeA oy tye es gy Td Ab ogy wen, RG eh a" po Se QoS poet ] me 3 eee jasonni "el whe oY ise a1 es 3 w . ay pene . ms Eee 44 hes a a oswe oe ae ey 5 oA ke pont i 5; ee "a Sn ae ee'- to peter teen pe oe ; re geen pol i : § as 3 Ke "iro £653 bee.he a Paes ' 4) Geek ES he 4 "ng oe Z per is} Spey og LF he "Ser, tip berefrom ape be hs oho ie ee we on ee B Cn nr wo ae OG, AY os me ge ae boar ray aye ate fees. igs apes taaeb sd eS err me aes wsey ba, "he t ee hee. Es 1 "te £ nes tre 3 e - toesea % ; fee Eo ns -rrn ne oe ey We oe We ee EF ngane Ee om eB fH xs a ot 8 Bo & eet we iit eeBee re C5 ogee, cs " LoD st MeN we, oy i a ol "eae. a the 2 oar A ° passee babes hat ee andes yen "ES peed Rant Sane 6 thede genes a4 sarees eee Yo Proc Sat a3 a:ops ase yp 7 a eC ee fy fe on a: ee tswe fe rm oD fee ae x, Be oO id "y is hy is £ en vadSs ee ag Be Oe tm Bo ye os ae os a. aewoe. wy net ere os wet cs c ws 3 ge tees sy Saat ty Fs"ne co ; i : Re io Co ; be tftien ge 3 ow ao 6% @ wm eS a 8 G & % B&B Yo e Bo fe oat nr oma anes i a ae ce 3 @ mB ft © oni. a Bee fw ee _ ee és iS ie RS mE of Py is y er we ay RS % Ba bonsi es o = ns fae) 3 ; one i ers * wr a £ dees 44 Le ee a ueaS _ 3 th ae % Fee 3 tn ex agene agen: reed fat] Eee fs rer 4 hens thyor ae £3 £ bees hea ; " ee ~ id rgb ' ta ie co seer 'Rees iePaes a tens ¢ ue ea apne . seni Yi as wth, en fi} Ch F 'es nan ie ee te, 2G oo C3 eg, be op pees i "4 ifs "o% re ond ® ff 4 ee er aS 3 Fa waod B® @ tf & a GG 1 ey an a "ae 4 aeBe. yo & Be" ee tim o£ ey % % % anwo. eR a ee < Bap Be 2 ra rad se |te ee ee ne 2 6S O@ Ss Kas OF un G ee . & &ors! pe a a a CR ey mm BF ants me Fee ve gSSoon: "aed ee ES bf : 7 " hee ' Lod meee, pee GA bad age Bad " pes 'enedye semen io ry eat sored wm, "er rte] rans sere. £m} wr, eee. . See Cod C ° faa ma Patoe ih m D As £4 an a neo , me Fe ¢ ® ing me GMoe ae he acooe ong Cx a it Be te. fe "x pees a aa am cs, " eed er oe tm "yeey & Lp ee rood 4 a £5 Ay RE mh, is ia " Pak ioee. weptfaith ceed een Fag a3 "So yer wY ee, '3 pea a "ee koa epee ts pore sere o id ger Cy eedae G i eB & S € BR SB Bm $5 me, OD ie eo wee LD" if we See Beas. tae. v7 fe : Bal send wae ; Aes, +6 pen as anme oe oe te Be Re ne EOD me ry pA <y . noes yee . ie k 2 fete teed 2 pon Yarn ; : & ee qwe nn nn BS £ eS we i Soe G Sows 6 i 6oes ce OE oO fs A a : ied , om eSos we i hee 3 : ed Sr an 2 nea SS te e ef BS nn ve We ee ad oo fo"@ re ee a a a Gea ES te oe 7 we as pass) "a al Se £5 &b t _ : Ps > ma paar a a vod a3we St i "a we eS ne £4 a pees Mee it 34 ee * eae rand eee "ee . ¢ nee te Peasa ot Pa oe te ie ry faa' O oc if oe a $4 ae . vee g 05% oo end ot he 4 bee, % a an ry i agen Z, A ae ae a ae whe dereOh BS 6% $ 6% tft be E83 ' a 55) tf "4 , Gwe ES 4 Bn the ot 2 4 : te a ; ee m i: rs : ha ee fs i ws eh Ge tad a weenmo a = 4 EB Sm eg Bs a oe |jeer : oie ; bees ood eo ee anne a£ Hoos cs woe poor beeee et * we: te » UR ye i Neee weHie in bet wet -gene neS5N06411051211), by the 1° Respondent, for the Assessment Year £020 ~24, pending disonsal of WP No. 13893 of 2024, on the file of the High Goun.The oetiien coming on for hearing, upon perusing the Fetition and theaffidavit Med in support thereof and the order of the High Court order dated42 07 9004 made in LANa.d of 3024 and order dated 28.07 2024 &05.08.2024 made herein and upon hearing the arguments of Sr AWA SIVKartikeya, Advocate for the Petitioner and Sri Vihay K Punna, SeniorStanding Caunsel far Respondents.WP NO: 13924 OF 2024BetweenVenkata Sal Krishna Maddi, So, Mr. M Punna Rao, aged 50 years, OocPrivate Employes, Ryo. 2-13-88, Sri Vana Durga Residency Plat no. &-1,Kaleswara Rao Road, Viayawada ~ 820 008, Andhra PradeshAND1. The Assistant Comrrissioner Of Income Tax, circie - 2(1}, Viayawada,GR Sullding, 1% Floor Annex, MG Road, Visyawada - 520 002, Andhra2. The Principal Commissioner of Income Tax, . Vileywada CR Burlcing,1 Floor Annex, MG Road, Viieyawada - 820 002, Andhra Pradesh3. Assessment Unit, income Tax Department, National e-AssessmentGenter, New Dethi, Room No. 401,and Floor, E-Ramp, JawahariatNehru Stadium, New Delhi - 770 009.RespondentsPetition under Adicle 225 of fhe Canetitutfan of india is fled praying thatin the cifcumsfances stated in fhe affidavit filed therewith, the High Court maybe pleased fo olaas ed to issue @ Writ of Mandamus or any other appropriateWal, Order or Direction, decharing thataeSe",osf4'8isITBAIAS TIF!:aNax Actoe=catural dushk"y$aBeNo.ax ACT,=etoezWerand <6MNaie5AMof the incanre T:ceative of Artidies 14, 990)underNheirig vigk3ce issued ufs 74Petionfhe 1° Besnoncent, for the As:| ANo TOF 2026eekes NaoweeiYICLUTIST ATK&PEReyoyPtiSwPung,CHAN)aadfoTEKSa)ryupanwing on far hearing,CAycesuant to ipsve13928 OF 2024xrhe pelty3wii fled in suppart ine"xeSeyLerecovery, QuPWP NOGBetweenamid201Beside SSN College Hostel, Narasaraopet, Guntur - 22 501, AndhraPetitionersAND4. Assessment Uni, incorre Tay Qepartmaent, National e-AssessmentCenter, New Cisihi, Room No.401, 2° Floor, E-Ramp, Jawaharlal NehruStadium, New Delhi - 710 005.2. The Income Tax Officer, Ward 1, Narsaraopel, Income Tax Office, 12-2-3/A 1° Floor, Prakash Nagar Narasaranpet- $22 601, AndhraPradesh.4. The Principal Chief Cammissioner of Income Tax, Andhra Pradesh andTelangana, Hyderabad Room No. S22 2.9" Floor, 'A' Block, LT Towers,10.3.3, AC Guards Hyderabad - 500 004, Telangana.. RespondentsPatition under Aricie 228 of the Constitution of India is fled praying thatiy the circumstances stated in the affidavit fled therewith, the High Gaurt maybe pleased to pleased fo issue a Writ of Mandamus or any other appropn riaiewrit, Order or CHrection, declaring thal the order _ Passed by the 7°Respondent, ws 147 rAv Sec. 1448 of the Income Tex Act, 1961, dated22.03.2024, bearing [IN and Notice No ITBAIAST/O/147/e023-24 OBR22882 7/1), for the Assessment Year 2016 -17 as arhtirary, Negal, badin flaw, vold-ab-initio, violative of the principles of natural justice, apan frombeing Wolative of Anicies 14,19(1}(g) and 285 of the Constitution of India ANDSec 1484 of the Income Tax Act, 1861, and to consequently set aside thesame in the inieresis of justice.LA.No.1 OF 2024Patifion under Sectinn 151 OPC is fled praying [Nat in theerournstances stated in the affidavil fled im suppart of the writ petition, ihetipodRespondents8 of the Constitution of Inche is Hled praying thatin the cycumstances state4in the affidawl Ned therewith, the High Court may&.be pleased fo\. Issue a Writ, Order or Direction more particularly, ane, in the mature of Wiiof Mandamus, declaring the order passed by the Respandent No.2 datedS7.08.2029 wis. 148A(d) and Notice issued by the Respondent Nog underhs"Section 148 of the Income Tax Act, 7961 dated 27.03 2022 as net al,arbitrary, bad in law, void ab initio, violative of the principles of nahural5oe©and being viclative of Articles 14, 19 and 269 of the Constitution of India andcansequently% Set aside the Order dated 27.03.2023 u/s. 148Afd) and Nalice issued by theResnondant No.2 under Section 148 of the Incame Tax Act Tkb) dated27.00.2085 calling for the relurn af income of ihe Peltioner for AY 2072-20and any consequent proceedings as lacking In JurisdictionIANO: LOF 2024Betition under Section 751 CPC is filed praying that in theclrcumstances stated in the afidavit fled in support of the writ petition, iheHigh Court may be pleased to stay the recovery of demand pursuant to heAssessment Order passed by the Incorne Tax Department under Section 147rw Section i44 and Section 1448 of the Income Tax Aci, 1961 dated72 AQ ONS for Agsesament Year ZO1G-20 and direct the Depariment ia motNtake any coercive steps for recovery of dernand, pending disposal of the WriPetition No. 14128 of 2024, an the fle of the High Court.naThe petition coming on for hearing, upon perusing the Petition anc theztaffidavit Hed in support thereof and the earlier order of the High Court datedNAAAASA RARE ete e eee ee ene nena ener rereoo gree taeeS, bnoFOh aeasBre atwe Thbe iyxo£trekpaeo3oh) 4,adteaeate fNacdwierao AdvG%8oy-"ers xSat eneae beew Sheepoetweta)4 C&weagpinfun. OhgheySeeel4ants of Srisfee" ¥Soefree aw; feosoo4 Po,tate;Beta{as OF 2024xfyWRIT PETITION NO:ayS2xin@rayana2xeRaspondentBetweenANDae)éSenck8 FR186-8Secretary,RieoeeifcheeonRespondentsakhapainam Andhrayyatiam Road, VishosSankarOWENS,SSP.SLIMSTANGES*2Pracin the carcSection 48 of the income Tax Act, 1981 dated 03.04.2022 as egal,arbitrary, Dad in law, vaid ab ini, viclalive of the principles © of natural justiceand being violative of Ariicies 14, 19 and 255 of the Coneity gion of india andG@ Set aside the Order dated O2.04 2029 u/s. 148A(d) arid Notice issued by theResoondent No. under Section 148 of the Income Tax Act, 196) dates05.04.2022 calling for the return of Income af the Petitioner far Ay 2078-19and any consequent proceedings as lacking in| nsdicton.IANO: 1 OF 2024_Ceiition under Section 751 CPC is Hed praying that in theclroumstanoes stated in the affidavit filed in support of the writ petiion, theDHigh Court may be pleased fo stay the recovery of demand oursuant to theAssessment Order passed by the Income Tax Department unde Secon i?ray Section i44 and Section 1448 of the income Tax Act, 1957 dated25.04.2004 for Assessment Year 2015-19 and direct the Depariment to noltake any coercive steps for recovery of demand, pending disposal of the WirtSetiion No. 14135 of S024, on the file of the High CourtThe petition coming on for hearing, upon perusi ing the Reition and theaffidavit filed in support thereof and the earlier order of the High Court dated.OS.07 2024, US.07 2064 & OS.08 2004 made herein and upon hearing thearqumenis of Sd.Palkampally Pavan Kumar Rao Advocate for ihe Pantone:and SriVihay RK Gunna, Senior Standing Counsel for Income Yax, forWRIT PETITION NO: 74140 OF 2024Retween:SacMaduguia Primary Agricultural Cooperative Society Limited, DR No. 340RCio8 "Wanita armanamurth, Gavara Street, M Kaduru, V / Maduaule MDL.208ta ten" oe oa ween hoot s, Pee) go re or seree Ws Seebye ped a3 Eas oie an ge ed we Be, he "¢4 ¢ feaheed rm, Saat a ws sheen, gen ae poh, ee '} onaa 77 Eee thy ; % caret ne a, eet 4 ry ee meae xg rp thee we heeee ee ee toe el ss a ae TF aya bse bn Py ee c%: oe a aa Vine OR Bo Epes: we oe noes gS Som aaeen oeFo ie £% 4 io ae :uw i, me Bs, mF 7 wn BO: og" be Et yy ad a ara rn <r arwe "on, an ve ? Ss ; B&B LL 5 naei: Foe hy po 43 ee 43 fe ge nee eetbd - a woe 6 ny caei 3 an on ne te OS oe oe1 a ee ca pe a a oo pehe ea oO , @ gc Tt Oh eehe By ee ae Wee ey eee Face po a ane'wane bed ines oe rs 3 3 er age hae wee 4 neewt ae sere bev. we oa. wae whee gene ots le pe £83 aheadee - - t, a ato Dae net 7 oe my eeae a oo "aay xS3 seer ws £4 ad :os nn ne Be gk nS rns arei xs eb g 2 to te a OR Oeson * = (tee ee ee ie bead ae Es) 5 4 ihees i mm ch TR 2 a nr ea oaEg 2 = 2 2 me annoe a Cee ee GY vA Oo Fbo " a ae ee _ 8 @ @ &6. Wi bee : " po a a ro ees is ne Lagat Sera % eoeee. eanee wtior 7 ;. whee,a ce we a a on an; a; a tape a ana we OSte wreee 3 ro fy 7 we ws on, toea By Ny - Y. Pome cy ee oe oo. 33 gee ow eth St ns ane,wt £4 Sy . oo " (oe fe TH 8 Atees ce ' te Se he 2 fee Hh Ste OE$f tees o we & Wet ax] 'an be ibd Enga ee nn ae A a rc re an: ' * , oe y " W iteee aaon ew MO Ot ey ts nA ag tata i oa heen rad ie et gre Sait ow e oy G eA w Ht iashe hes Soot St a yee [ss : ase Speed ee songs .ben on fess fh othe Seve, Lode. a2 ras ESa tS are gree Spee te chs Pras rs (7 omLh oe, Bras free (o ES ge eee: fea?! een of eee se" '0 a ca eee. pa 5 tn woes % po an a , oS ot% fe, Coat aes % ewe £ES ored oh oe a e% 'edis a as ook aS ee Steen. ' "£4 ot. K we _Xs op es & EF a © ~ £ G& = 2En non a ed lowe von Lo ana ep geeKe iB ' a x oo me ES Meee edd a a anne ae zi'et Fo eee fee PY BE een, oUFbe te fe Ge wt EE Ce eg Og"ef, eR L wo B re a ee Bm* we fea te rem i Yaya i a; A te Be & e yg : &_ » CE te ee & we OG " aan rs g "3Be oh rf £ B ae a a Cy am oe£%, we osee " tears 3 eee oe oa ae rsd poten, n% Fat eedCok vars a 3 hoags 4 pers 3 Soo Sania, Ape at ee Daneaah ha ae se LG be ron bees eo ra gree ad on i, a mefaa a Ba 3 a ra Co a ° ht Seine sensi yea Set cee< fe Eg NAO : ~ & aearg hen bon bone reed bom noe 1h aS "44 res ty oest Cf B® ae HG et oy as we ee "Awith. hey "- -- rats, B% K é wae. er. ny <a a eh teero, be Ge eS Cc be Cy weece eg 2 ee Ne seg ee| oe my ror : whee oes Aerob . EFS ws Saw66 - cm om pe - %, aed is 38 rs oSra mo we aa gens bree o a me #4 or took ee "rege .- fe "oe me i. nn an ood on Oey anMy ns 0 "4% ~~ £3 pas poor ", hon ' orCy Be m Gt ee & aa ee 2 se) eer ON OR bas aSi fe EF € EG & i # a a aefe idl im ee nm B ie et a aa: i mm IM © Bo te" : a4 es ae: ; fare 4 esmt £4 wen ol os ae & 2% mg GO BR &oe Be ' ee Sab b ty ee iswe © 4 poo is ee a ooing RS oe "3 eon nee . TR "oe" tad b Ke a Moe ig ye oe an &ri , we, 's ry Mea.we vo OO fy OS1A NO: 1 OF 2024Petition under Section 181 CPC is fled praying that in thecircumstances stated in the affidayil fied In supnart of the writ pelilion, iheoqHigh Court may be pleased to stay the recovery of demand pursuant to theAssessment Order passed by the incame Tax Department under Section {a7rw Section Ud anc Section T44B of the Income Tax Act, 1964 dated28.12.2085 for Assessment Year 2075-19 and direct fhe Depariment fo nottake any coercive steps for recovery of demand, pending disposal of the WritSeton No. 14140 af 2024. on the ide of fhe Nigh GaurtThe petition coming on for hearing, upon perusing the Petfion and ineaffidavit fled in support thereof and the earlier order of the High Coun dated.OS.O7 2024, 12.07 oes & O5.06 2024 made herein and upon hearing thearguments of Sri. Polkampaily Pavan Kumar Rao, Advaoc for the Petitionerand SyiVibay K Punna, Senior Standing Counsel for Income Tax, forRessondents.WRIT PETITION NO: 14442 OF 2034Rolween:The Srungavaram Primary Agriculture Cooperative Sociely, GannavaranSVilage Y & Agrsharan Fost, Nathavrarn Mandal, Visekhapainam, S37194,Anshra PradeshPetifionar1. The Union of India, Ministry of Finance Rep. by its Secretary, 186-8North Block, New Delhi - 110 004,2. The Income Tax Officer, Ward 1, Anakapalie Aayakar Bhavan, GandhiNagar Gandhinagaram, Anakapall, Andhra Pradesh.3 poet "4s i £ veeee, pes are: "4 ae a "4% o bsg voren whet ripeify these an th ve sors hh Eo ne pn i Gb ea ee tht as Ge 4 iced (S 0% oehee OS fe ge fe ee ko ko fo tt & YY &hon | Sr rr) se sag ee a oefae] poe oa oes, yet aes af £4 OSs . Eat dldoo he, ay feee CS NE ee "ad fa "im pygree Te = ey th pw fe tt @ wp @ @ © B "es an pe a as- fs ee gee a = = a eS we ES% re oe is Cn B £3 a a Sa a oe ; tis tot inf be ORG a -_ot, - a i ee * f see DB grey roe eeeita $e os wm 5S co Bg as . os Back pas nS es a Awe, ia 4 C3 BS @ 4 we te Eo fe wy 'eo ow Bs fee CS gue as nn? 7 a be oe a weed eefw it ein gee Me fo gS Ee me OE oy he a" po peoe a a3 ines a. ete We $% wet eee £¢ 4 pen hyped Eee 4 fs Lasa ay te TB op wm a FO FEF , RR fem fe ae . eBSe % ae ay ate anne. tH pres ae th, fF (xg an Ee hk te eaeet 557mo kere 'an nr cn om ca oe a yy, Oy ce he EG tyas nerds ante aan re RS '3 Oe OD & ai ee Ww * ete fe; % im 5 cee a aa ea te pe ae ra, fe " tl Ge) fetpow ts33 'ale ' As eres nd ed tot Se] ae Seed Tee an "er Gee. Red a£, as (OE em, OE OR OE ay a os, pmay ote: ses w% Fagg Z x ree gee Sree ees Me * pers po ae Sree beoeh "05we ewes ce ee pam ae a an 7s aeie £ me in -_ "es : ie oe te te ine OM on oo. ae ths Et;' gt ete yen oe z ages, te, oes * ee rm, res io 4 ros omoa 3 a ns rr Be Ses Se tye pe: 05 Faas ES 4 oa Be gee od pag ee went ts ® ene ceases 'et sa ce on a n/a an? a nn © ie a re OES aefe ES ve we a ELS ne, CS oo ae OE we Se o> a ct a >aa Oh oo Bw, ER ee D Qe ot i a a (an an aeDe -, '6 @ Ee BG yA we DMM a Fa p> & *& & FE & BSMs es on z botad mh ca ages * ae %e . bo fee z LA aser pe an a ane o> nn > Sa ae 4 ay ay Ma a a; a; wn ie pens 3 ied By ry thd ben Lad fon a oe oe Se £3' ~ 2S ee a, ey ee ep UG ,yO "3 3 Gm Bo gy ass) ee Ee, nn i Ee. ge¢ q 35) ms ed. LA to LA gr a ae oe % 23 ' Load re EE ESme 86 i An ar) : "py ee Ee a we a comeJ ey ke £4 ey os to TF te «i ss we " en in col Fads igs a "4 oo Stak}feeee Q ie ne ny bey £4 ad ad oe pay ' seed a Sone yes a: aA ete ee & aoa & igo 4, GE i 2 ae oe ~ 8 mm @ wm Ge oeus anes tae ES a a ae Bs . om te gt beefon pee th @ Gp Se katy Se me, ws La fi SE py etybe pe 'att ang eet vege Ieee : a an ne 7 ares eeges ee . # ene coe és wine ae: - iS Pt as abe ca re aq eps thoes2 me ved £4 "Sy Fc ro Cp o> io pa here % ny thee ° pact2 OS on : pe a ny a aah, A nn ty Seyme ogee y % 3 m t@ ke * we Ae Begm we SS nn 7 ae an ae , & at ad oars nr or) a ano,we ge ay hk a oe gE oe awe te ES @ goo me ce eM Eo fw ow et me,sored 65, Hi mn £kZ ee CP Sonn Se 'ced ry Be ve a on . fay tote oS aah fuk pe % BEoe th oo ey ee oe Ea Ewe Mee pe ii oetay" sf ae error . % Seat eat ate bat ia% & Be "w » © G & & © 2 eo & me "5 Bg oe BDs * i j es a ot vp, en a ied Z ¥ ¢Be, ne an nn <a a an ee ee Bg[a Gene Bs) s, pee byw: very ey G> aeee hy a> Po er nak pos yen % eer ; ® £% poserGo ey a ig a > ie om © Seanys Soh, ee ak a ome - oe ey Cr ns 3 nee ms ; eoeB Me aw % a a . Boe mG sw & a a gSBoos a 6 es ns ae fo BeOS an<b itt tf ye Sd see: se Pacha ry we it L vs 53 et Ea the rape in bore : omgt eS wee Ee we EES wae hr nr? a a ne ara os wat ae $2 ag Sone vt ahs oe ee pk, tf ue oe OOfe mB & = ©. 8B ~ SB . FS ob Com Be ewwe Z te i py OA eS the vue a oSon oe w L : '4 ne SS) : ge LY ster : igen loa . J on Fi ry 'i a re an oe fy iG nn A a top ES 5 aspee, rz mw ie pr« io. aA a oe Sen rs ie er Si, wy i: ee ca toh 2 jae A Sad3 steed £4 a, ' a get we noes z the at tE ae} be 4} aoeel tipsBo be, pee a a 5 Sg Co oT an ae Sane ome et 3 Mes'-- & me i ge 5 2 4 & ee ee eS o£ @ DF 86 @ & ©wm os 'eS x fo Py en eA cod wi ES " wide ee: ue ,ce 6 o. Ce ae + 2 og & EO > so & 2 Pe . a&webs ES co nn ne) a OF ne oe nr es: * - i - wo ae, bok Yo oo£3 eee . Lo oy sn st eer Oo eo % "np, iced A oe wen sa £ math ° ie Sone <7. - ' SsLn ae Te pe ee ok . OE aeoe seer oo Soe, we as ey ae xe [sa Fas dnae held be a s - of ra nsEe et a an toga er ces Same toead Se Sh an we gy yo we iy fe we aybens - é : os, fone _ bee Gf ree bad ib is: Ph tert wee we'* % i ye Taal Lae oe Oy 4 od ry wees. Ue le ea re g vs oSBe ee ee OO eg ee oH an Oa a ane | a eX)a Roce fad fi oo pred xd as od Pog *, ; x . "her ; on at ID °Bef 2 $28 2% 2B eS Bw BE - SD 8 BE 8 2 :"heer baw goer aoe ee pean gf ben wp od "< hod oes id : ob eee ea is :on eos song Pot pons bed ed bad were on, £ Pad sped ; rf a ' " oe € ccfewer Ch tho pe 2 Lh ee es ne = . me iG na # doe i go oh. a: a iS: oeo # # ns we; i Ot ay' a koe z ye % ae ad oe i te roeag) "ag a es a, . 38 FS on x Se * aisChev og 4 ns ey Be a a Be,a te FS SS BS ge MG Be Pa ee eeeyee * She wey wen ee oe nang anne erere a Le , ice ft Oe Eh et, ots oe ee Se asorehThe petition coming on for hearing, upon perusing the Petition and iheaffidavit Hed in support thereof and the earlier order of the High Court dated,29.07 20G4 & 05.08.2004 made herein and upon hearng the argumenis ofSRLP_PAVAN KUMAR RAO Advocate for the Petitioner, Deputy SolicitaGeneral for Respondent Nos.1 & 4 and Sri. Vilhay K.-Punna, Standing Counselyw Rasgondent Nose & 3WP NO: 14808 OF 2024Between:Naveen Kumar Surecdi, Sfo. Sureddi Sree Rama Murthy aged ebout 44years O.NG 58-51, New Karasa, NAD (PO) Vishakhapainam SSQ008,Andhra Pradesh PAN BIWPSS94SQ).ANDpankeThe Union of India, Ministry of Finance, Rep. by its Secretary, 166-8North Block, New Delhi- 190 007.2. The Income Tax Officer, Ward 2(7), Vishakhapainam, [7 Office, Infinityrs'gramatam Road Vishakhapatnam, Andhra Fradesh,Fetowers, SankSSG 63. The Principal Carnmissioner of Income Tax, income Tax Offtce, RajKamal Complex, Lakshrnipuram, Main Red.. Ashok Nagar, GunturAndhra Pradesh - 5220074. The National Faosless Assesarment Centre, Income Tax DeparimentMinistry of Finance Govt, of India, New Dein._ ResporentsPatition under Article 225 of the Canstitution of india is fled praying [hatin the circurrestances stafed in the affidavit fled therewith, the High Court maybe pleased to pleased to i. issue a Writ, Order or Direction more parhoularly,oe a" % th te nae ny yee ;ad As oo i A a otece Be is rs aee tooo. tines Say oars weer Lg} re yt, "age bar) ;ee weg ee %, Sc aa5) tipo xs ee an ee hee, Ay odes"Sr, "om, 4 a Rires On, i eee x. booas, " 0 7 wee, he: on et,on, nS ane nS re ee i ft nshead whe Sere. a3 ers oe Pcs 'eopte schedne wy, td ise 4 oe It3 oy SO wp ah By OTS nn Me peea ee ee ee a ne: on oe433 a fos af fg 7%, bolt ea Seer "edt. ad "ag: 5be) hot ne oe ad ao SB a) iene oe ihhw Rm 7 @ @ FO * fe ; iS %ea OS ee Go ee ED Fico a a oenn nn ran BG hy eeSits ven a) * we oh owe tay boca Bs ive we aemy ' A,, a nn ar i @ eo A oo pa so See %ewe a et ars Sp go i i tS i os edORS 5 : sa ac : i hee eeak ed om anaes where oe & £3. re Aei an one D oo bone gee pos a, ~% "3Feel £% EA on <f a eG a "E4 vend Kd rte :" 4 atesnt " 4 an F ;sn a an ans a ne oe fo ey. bee Se * "e is Gib, hen, a g ayBP gg eS be peg fiwm % 5 a3 ue 3 wp Ee an oy an 1be ge Y ba ae £6 re a gS a ea weoo on Lee ead we cies She Fsm £ © a rn ; we ay£8 is Sed ; #5 pon pet , 4 ponsbead £4 cata fee pot be on begs fen pa Fager ett, ET eal oo Pant Se ooa a ar a a: a a i. if ia ane an ne "oo ee 2, olge me OS om "ne Ca ne7 " 4 mead re hees Faas i ots at hod ak x .. ae toeGos - gg Be ia" a us msRS " on poe oi ae if'"se a _ 's rion: +s tober hove. 4 ~<i caer 03 + ses freon . a es" Nene teh 'toa, eons 4% & fred row odwh ee a an, "nad feewe gs EO, oe Bes % bee om -ge . om ot ae, ofa a, a en "te cs & =Fa KS " GP fu2 rs pot aoe. 2 "ee, 7 cod f 3we ety 4 3 Eh ed 4 ee bees rn oi ;we wee agen re Ge pene ie we aed yen am sa isoan; oe fad on meee c ohisg w orsoe s pees '4 semen * ' wt F ted ware. weesa os a a Cy A os i "s EB x om tsCe o%, peas 7 % ae (ea aad aa sib ver paswee. ar De frag te Sates ond aad "Ae " Sees re hoe.a cs a ee il a a as nae owe ies bed onoon ne et beeen oo ba ES won poet ity he ue Neot% oe te ea pe Lf vane a dase i. Besd tees ee4 7 ee) ben eee oa weece be on, there pene BP cepeceLd igove fs het os cc fone onthe ey Hood po as "ate aes, -. ets . " are te of oS ar aSpe, le oe ae aide at a7 Seat "bPwe ee a & & ; ob go eea ae B ES "9 yee yh % a" up EE . 'nent , od esese aie7" weet. son aeoot v4, re ef nt "ft fone eet"ies Glas % zed oF x a Love ws cs oOa os I ee as A mocd ™ ae te age ole, Rice ede. at £5 readity by % gp " rod tb fy EE@ my gp oo ke ee i ge ee bese '3 tb.ae > fe * ce on a an an ae Z a a atch ty Has . een wg wt wp MEO Gi bay in 8 OG eh fest me a iete mn se od rh road pe a a iy An pe oeom ae tae "4 ae ag ro oe rs Set pas we? what Posees Yaaa : : hod : ; a, Se od faa Ee ey ied rad ape nee aS By apne aea be te Oe Ee 8G CK ne: an ie fo. oege a ts fn} hess oat see) a wry NG on, 54 ba $3nae ¢ oi Aso £ t ; f Ps et. ise 4 f t en ; Pts a Cfses yt 5 a oot a oe feed ay Mh Me ns re st eedPoe "aed baat iy A004 Need fopeg a pe yen oe aod ty a eee tivescad mos ' nt me 3 baad t et Sent sia C3 pave) tom aa bee om i oo A bodew aft hone ae el pt pee= & & le t Be L wo > on a a few" ne 7 a ane ns i re ee ay 4 > ro, * ye& & % Fp w tS iw fd tes 2 fs ars Pe zey cet we ge ae -- 4 Seve iB fe aycet ae tape ' 4 . % oy a é 9m,pr vp LY ; i Lad 7 be " A oSSoe "see oe [aed tn 3 oo th wey, ee ed& fo Ml 4 GR OF aM a a, ar a a c-. a Ion 'avd : 4: % ; oes ' tedhe J todos Ahthy 2 men AA, 'toe tb As aHorner, Dep€$MeleSfor fheoe'aSAN KUMAIf;PLPA\etaPREPaiVSufreants ofWP NO: 14645 OF 2024Batween\inparia Primary Agriculture Co-op Society Lid, Rep. By. Venkata Samba SivaReddy, CEO. O.No.7 105 Rede Jypaiem, Vinparla Rompich wena Guntur 822618Andhra PradeshAND4 Income Yax Cicer, Ward 1, Narearaopet, Incame Tax CHfine 12-0-22/4,4° Floor Prakash Nagar, Prakash Nagar, Narsaraopet, Andhra Pradesh,S22001.Py. Commissioner of Income Tax, Viiayawada, SVR Plaza, DLNo, 40-8be15, Siddhartha Public School Road, Maghalrajpuram, Vilayawada-meome Tax Department, National Facelesshat=LDBe{%a8€t423tfteenekwet%@yomc=e%of Finance, Roam No. 40%,3h ota eS3Aasessient Canye . Delhi MiniatryEtoor, E-Ranmno, Jawaharlal Nehru Stadium, Delhi T1O00s._ RespondentsPetition under Aricie 228 of the Constitution of India is fled praying thatin the creuretances stated in ihe affkiavil fled therewith, the High Court maybe olaased to issue a Will, order or direction, 3nature of Wat of Mandarnus, declaring the Assesament Order di. 29.01, 2084. ra : on anh Sony WT ca pe OF "an a x wy ans Vay EE ES a" oepassed by the S" respondent u/s T4f 6.8 {44/1446 of the Income-tax Act forAY. 2018-20 vide DIN No IT BAIAST/SMAF/2083-24/1 0608907 7204).consequent to the order passed is 8 148Aid} dt 28.03.2023 vide DIN No.ITRAIASTIEA4SAIG O22-BQ0S1468582(1}) and the nolice us (4sdi9803.2092 vide DIN No. ITBAYAST/SN48_1/2022- 25/108 1489008 4},issued by the JAO (1 respondent) instead of FAQ 3° raspondant), as void,legal, and conmrary te the provisions of income-tax Act and contrary te thePrinnigies of Natural JusticeLA No OF 2024h Court may be ptoSaeasac: H SekGe ixyAY.ofSARSs£weeWAP Rio 34en insreeRclawt$;SeSY OKUeS%,SRUP AINEPattiorthetoeheWP NO: 14616 OF 2024Behween:Sss at °F speaea eseyeu about Ge Years,Yi, aeofeteeory#EaeaDB~~ Farmer, residmy<AND%*ie 3weWeruePENY3ay Dearo23geet:.mespondentsPatition under Aicie 225 of the Canetiution of India is fled praying thatin fhe circumstances siafed in the affidavit fled therewith, fhe Nigh Court maybe io pleased fo issue a we, 9 rder or direction, more particu ay one in thenaiure of Writ of Mandamus, declaring ihe Assessment Order cf 31.01.2044massed by the Gre respondent ufs 147 ras 144.9446 of the Income-tax Actfor AY. 2075-16 vide DIN No. ITBA/AST/SMAT/S023-24/10603 1958414},consequent to the order passed u/s 148Atc) di. OF 04.2022 vide DIN No.TRAVASTIF/TA8A/2028-S9/ 1042807 129} and the notice u/s 148dhOP Os S022 vide DIN No. [TBAVAST/SM48 1/2028-24/ 0426 1S 771 GC },~.igsued by the JAQ 1° responden{) instead of FAQ(3"™ respondent), as vold,Negal, and contrary to ihe provisions of Income-tax Act and contrary to ihePrinciples of Natural Justice.LANG OF 2024im thecircumstances stated in the affidavi fled in support of the wrl peltion, theemPetition under Section 741 CPC is fHed praying thatHigh Court mey be oleased to stay all further proceedings pursuant fo theAssessment Order dt. 91.01.2024 passed by the 3° respondent u/s 147 ows144/144B of the [Income-tex Act for ACY. 2075-16 wide DINNo ITBAIASTISN 47/802 35-24/ 10803 1 9584(4 }, pending disposal afWP No. 14616 of 2024, on the fle of the High Court.erThe pefitien coming on for hearing, upon perusing the Petition and theaffidavit fled in suppert thereof and the earher order of the High Court datedWe0F 2024 made in LANoat of 2024 and Order dated £9.07 2024 &OS.08. 2084 made herein and upon Aearing the arqumants of Sr BundyManmohan, Advocate for the Pattiomer and SREPVINAY RUMAR forhasala RIT!Ssmn, VipAND=x_8 Reddypal22601,7}xe{4847 OF 2024Ratween:5 es 4AGES,"LexSyincome TaxFrq .WENO; Ha SPapy 84 a - 5# i ee SE is ns a Sisren Is ye ge fe ca7 pen a cee Ost nef ver we oFfen thon Gor eek oe 5 ORS& a ed fe von sapere heed a aftee "Fen, x & ogee rend. "ns Fide oe og vneeas 84 &, Be & Be Te fe"e - a& mo o¢ be a A GRieee fen "f ead Ea.ra & a &. tf Cty covd poses xcmd ee res pe ;ty add "ey fee rer hy a oh.4 Crean eee Peae . Ge oe ke pOy i f cs a Reeswm 83 8G web me Be8 2 " y 2 Bb Bom &mn ww th Ty np ge 7foot ¢ ond wanes bine Pees a he "ag a)Ae ee a aed a nn; a5 "ose geen % Jews fy ware ealws pear od ££ Beyae & * F C3 5 & eet ong ' pon% wees ¥ it t eee, Paesok & on Be o &Bed! wo ene -- aoe a Be en "83 pe Besse: . She "3 pa om when ; - pncp OD = @ Be oeras eae "s ;® ie {3 . "3 Pas ae a bea cepeep a ap ee ae oye Laeee os 6 & ~ # «3 BSsae? Aa t Q. eet fen % naeees 653 t%4 we he sole »& poe, Za ans 77 ne 2c on my Eh1) aes, rn ant) ee ae aean se & @ fe mE 4a : Sat 'fo SE RS i i :Be Ss i TS an:a ae cs . Ca 'i, tp aCo on oa Gon deat a a pet, Eh FE 2te, z iz = fees we . wy ve onee amid Sn ke os wee EM Ge,é Fee mers ; eae on eo nesie) eee ra} ges Se Saeed ain Renae 'te at aps nA aay os aA he Ban ; rot ; aper ee . eg ig a a~~ S e eo om £ ee OO4 Cp ad fyOe UD on on "x- ee . oaeed +) we eS sey mb,fe ve me os Siea a seeees Bey } oy re) * ra sr iaRF ee 8 8 ooSra $o% Meo ono : eee *cee TEE, a he nee ; =we BG i. a rr ae @ :ae ER Be Os a oh nn nr. arae eH hs ee en As ny, ERa 5S es a ig mSon oe a Fs as on omar: ene i rr aewd eB G «2 28 ff FE Mm 2 tM 5 weeet ooo monty cae ie' eS a @ x ae Son ooee a ae ift % ae % "tS os vi im, £4u ' - peg Oea ty ~ 8 & & £ BP ok &Be me we oO Oe Ee"a & & B&B ae - & Be w BB ©£4 wb ft en on cs ah ey, en eo beesfe se oSE ie : en % ornoy gee OG bs a ns oanth a ; awe poe ret OTF : MeyJee - c » ax " miey YOR ~ % OO » ww» @ 2 = OBgeen af wa 3 oo wae: En = "gee shane are Bag oh erad ¢ Pon ed : ns Gs ESy Ian ae ee a 2 ; . : 4 sheet:oy ee ee aros ¢ Lf ere edt we fan ott wt aemet 39 ite) 4 Sook Pa) he ih, EO fee ie x Yee £9ey is we ae Be adi pe oe an ae a ne %wey hue Oo, "Ce BRO ey EM Bee "EO pe4 ee ann men Yeene. gg & & ef OS &iM be) eer Dan way te , fy iam benannie sad res yas ra, 7 heeted 4 oS ir a On <6 ao OFaes a = aan nnn a asLy ah ae tbe he, os 'nn [sa vey 4LANo.t OF 2024Settion under Section (51 CPC is fled praying that in ihecircumstances stated in the affidavit fled in support of the writ pelition, theHigh Court may be pleases to stay all further proceedings pursuant te iheAssessment Order dt, 30.01.2024 passed by the 3° veapondent ws 147 rw.s444/144B of the incomedax Act for AY. 2078-19 vide ONNo ITBAVASTISH 147 /2023-24/1 0802429371), pending disposal ofWP No 14817 of 2054, on the file of he High Court.aeuNThe petition coming on for hearing, upon perus Ing the Petition and theaffidavit Hed in support thereof? and the earlier order of the High Court dated.i207 2084 made in LANot of 2024 and Onder dated 20.07 2024 &OS.08.2004 made herein and upon hearing the arguments of Sr DunduManmohan, Advocate for the Pelfioner anc SRI. PVINAY KUMAR forraspandenis.WP NO: 14623 OF 2024Between!Ramanareddy Devarapati, SYo Ramiredcy Devar pag, "gee about G2 years,Oce: Farmer, residing at # 3-954 Reddpalem Vilage, Buchirec idypaiem (Mc),Nellore Andhta Pradesh - 524905. PehtionerAND4 theome Tax Officer, Ward 1, Nellore, 242-438, 1° Floor, GT Roag,Nisilore, Andhra Pradesh, 524007.The Principal Chief Commissioner of Income Tax, AF &TS, 10° Floor,&isacBlock, LT. Tawers, 10-2-3, AL. Guards, Hyderanad-So0004.RespondentsSeyye gshore)my"frm, Delhi? T0002.ads4AZO SSvedFAO (3% reryaysad cartESgtmeiax AiOinw%ce%oya%OFbsao aNea.) OF 2024tatewtxingore.iABebeadwad05.08.2024 made herein and upon hearing the arguments of Sn DuneManmohan, Advocate for ihe Petiioner and SRLBVINAY KUMAR forresponionts.WP NO: 14713 OF 2024Between:Sri Satyanarayanabetina, S/o. Sn SubhayyaBetina, aged about 69 years,Occupation Agnoulture, T Nerasapuram, West Godavarl ~ 534467...PeltionerAND+ The inonme Tax Officer, Ward-1, 29-54-04, K KS Towers, RR Pet,Eluru - 834002.Assessment Unit, National Faceless Assessment Mentre, incame Taxhha3Department, Ministry of Finance Roorn No. 404, 3 Bloor, E-Ramp,ENJawaharlal Nehru Stadium, Delhi'Petitien under Article S26 of the Coretitution of India is filed praying Thatin fhe circumstances stated in the affidavit fled therewith, ihe High Court riaybe pleased fo pass an order or direction, aspect cially one in the nature of WRITOF MANTAMOS halRespondent under section 148 of the Act with BIN and Noticeding that the notice dated 04.04 2022 issued by 3&No [TBAIASTISM48 12082-2391 04247 72760) and the agsessment orderpassed by 1ST Respondent u/s. 14/7 hws {ad of the Act, dLSPG.2024 withDIN & Order No ITBAIAST/S/147/8029-24/1089500222(1)} for the Ay. 2070-716,as being without jurisdiction, arbitrary, legal, bad ir in law, void ab imlic, apartfrom being violative of provisions of section 148A AND section 149 of ihe Actand also contrary fo the clroular issued by CRDT anc oravisions of section481A of the Act. and consequently set agide the nolice under secton 145dated 04.0 22 and the assessment order passed by 1ST Respondent us.447 pws i44 of the Act, ShL27.05.2024 with DIN AND Order Ne;; ge OE te 35 a og © go US be Ga rs63 ta ; pss go gree oe £44 satens peacoves ty fog hoes hove et nee at wt ifs sever e.g howe Gok Net : is rs rae bweSBS 4 ween, where ek 1%, GS ay ae Heed copeeeee 4 Soa ES aoe oe or pe G4' . © we BS GE eR a 7nn acd ms sy a ne : Begph, Sew , tigen Ay : bea Ce i 'Ce on' ans A gg weal a3nwerer ageen Coe ved {eee oe yae Mood on ton, arrers REE fs Ch Ate ons a "£0% Pees Livers hy Me ete, ved ras cat th fe agieon.oa im ot re ay vee Pr A ~~2 83 ot EME "y ee FS ey Cowe ue sees soont ~~ po . Eng Mee edrn an; a. Oe de® oS asahs wok mt i, ra Ea: vag fywe Bea 'on ne Po % wane "4 on LAhon artes, ised wed ied iors a mS Ee #3 tee mave te » 2 co 4 bn oe a> pe ae Dx oon oo es ee Soa SS< Pa ty te m 8 me & aaos a Mie ft ASS oa : bane re : $3 nea nn nr Oy RA SE ie Se aana 5 ~ 6 £ eo Se ee ae) o Beye, fe a a "th ae Ai oe eed py7 o . vn at EB be a ee "em am OOM,pi Ee a, ES sere fon aa fered ae bea"hie i oe oo : oot See os % "ft"9 fee 0% ae TK ne. a bet we oS Che, -Bote ef oa A Dogs an ga onone pes Movs oe q oe, en he ae 't sabre $4 £3o a ne > a ae es por ot Betoes 4 Ka "4 oe he iy tswee owe: rey od aes ms icon itre tc 74s oy EER Pow Gp iy x Pax be ro rgee kcost was os wh Ph fi} S ht San. ap teewe enone a om oa: ny 8 ah ES ' aires; Ee BS KE oe So. nee2 i a 2 ~~ BOE we %Wo rn a * we i "HE a, Ue haeie a on on ns ae a osee re an nn es @el C2 ' fans pon EO ne ena Pe eooe Nad notte oe Ess . 4 , hed iesoe a on ane cg OO ww og oo a% * ve ae, a fone at shone ce bed bole : eng oa on"age oe % ; ; % i ° eton opere a ft a? son tags Gy we feat eS eSwh : seed af oh fel as gee Gs Oea a o 2 meee SEE ore. 4 "eR, Coee ra ed amare bad % " ren a Paos en en ae i OO ly te G re Radee Oo Eo a a aS ie mee3 7 an an ae - Be ae a wy" iors ¢ '3 oe. *. afer oo nt ao peers %, fene. ide% 3 icon * et, an wrers + alee ", ; osLy : nnd ;A, wee ge gZ oe a on ts eooat a ceed BH] aS ee. ) ye Par eo ie 4 see 4 as ape haoend ng is ves eee ane See, Skt ed pa :Di oe w % & te x33 me Aon Ge fee fe Seewk C4 baa nan oe a £*, ; ¢ eo Some nsee $ i 6@ oe = x tees i, = te th. woes aemy | "yg tee 3 ge & Me e% Be A 3ry me 8 Lae Te Ge CR yh ; oe aS"oe 15 ioe . « bean Ce avn Ce £4 a3 j gt" By SeMG "a oe me & & ¢ & EB a | eSmG a a Fs nn ne oe Fi Be,a Se te i us om y 4 eae iA Bown ae 5 A edon oa f 0 ke 2 oy ne ae ae a a a PE, »agen : £3 i cs . rs = gpens : "ss : .ans) ; nae 4 aa et RE (2 Ch > it ie. EE OD OD ogeeUy Fe bh. a fo a ano en a oc a poi Gy 6 Te *be on ae we 7 4 De laters me : Nog 1 4nee eo & & # BB ys FA poe OO CH my tx weroe, ey cS pars > te ¥ mp . : ; oe, re had is rsa he a fond png Se ey og tee Sen tyfy oh hae i pa : J aed Oy Tee ee co | o>" giCF 3 * Z ; wy a , 4 baad z aa ie te ee te Bo 8 Oo & ,Bo A & BB em sf i 8 top oe To Me eh,"et Ps ee £3 ap ee wg ? we NM an? a Lbs"ae a9) 6 bot iB a Wea bose' ay thre *ta a ' wae eel pe4 ms erpee fey! "er wetor ee i poo i , gf TE apes a re a imc OG ionaeYawada --PPEEx08219RespondentsPetition under Article 226 of the Constitution of India is Med praying thatin the circumstances stated in the affidavit fled therewith, the High Court maybe pleased io pleased to Issue a Writ or order or direction, more preferably inthe nature of Writ of Mandamus, solding the order passed by the 2°respondent herein under Sec 148A) at fhe Incarme Tax Act, dated24.93.2004 with DIN Notice No ITBAJAST/F Mas Al20a2- 23/108 1246566C1 Norfhe FLY. 3015-16 relevant fo the Assesament Year 2016- 17 as egal,arbivary, bad in Law and violation of Principles of Nalural Justice apart frombeing violative of Provisions of Sec j4ia and 149 of ihe Act also contrary tothe Circular issued by CBOT and provisions of SeclbiA of ihe Aotcansequanily set aside {he sams,LA.No.1 OF 2024Oeatition under Section «St of CFEC is Ned praying that in thecircumstannes stated in the affidavit fled In support of the petition, the HighGourt may be ae to Suspend the Operation of the Omer dated:34 03.2023 with DIN Notice NoITBAIASTIF/148A/2022-23/1 08 1236500) forthe Fy, 2075-18 relevant fo the Assessment Year 2016-77 passed by ihe varespondent, Pending disposal of WP No. 14755 of 2084, on the He of theHigh Court.%The petition coming on for hearing, upon perusing the Peltiar and theQaffidayit fled in support thereof and the earlier order of the High Court dates.wer TAS45 97 2004 made in LANo.t of 2024 and Order dated 28.07. 2084 &gg05.08.2084 made herein and upon hearing the arguments of Srv RaghuRam, Advocate for the Petitioner and Siviihay K Punna, Senior Standingme-cunsel for Respondents.ey CES z bee.an ae iM [ee]ot od ee ; #B 'e nS a z insi fog ry % on oe a3 ene. eroee he on oe tees "ts- pee OG thes, pe ie A ' ry te a :So ee fas w eo ee a whe BD CR OeBeen Pa os "Se om 2 & #8 & a aan a £ & & 23 an rd "4 babe gone 3 ee gr " 3 as pen sree eed. cieek 'eheeeie pea fe wy roa . Son Sew 2S Bee hone x. Pass eeeons fee freee % YYon se yee "y vqeee wt ; es oo "eee,"th i . ome oy 3 SF KS , ae S ee pS a OaeS : Oa a i im 7% SB Z = FOR SE SG 7eed 'aed . i" % Seters a anes oe i , easth < ia se . a tye Nat a Bor, Wo ard a fee EES"@ on, wn ¢ ry Bs LL co [ee bonne = f ve j i "ipoat the of8 as bers oe t An ae om oe. pe Ch et aa ope,oe wen Lid pose : re ie ak ae coaad bowie ve $ fs brs. r $e eet fet oe)- Sone Ka at 3 Fh ro ove rae sepa, oa £35 en oseea bos " a : hi ue wing rs eo vr ES co Lhd orn bug2 foe ty am £5 ? je an Peg e, vie wee ne ted, Te = a % toe caee ugg ns: ass: a nar: a ; Bia a pe wo EPsa am BS we ah "hee a RF oo & & GY hose apa pe Se me G3 iw te ge OS nts, me re, seed awee, fp ee a Wa ge ew ay * pooed ct uy oF ee £ &; es M cod re, ay: ' . AB : 4 oe yee a:Be ta bh be BS a gs 2 we ef aa o7 re) a te 0% re Bie pe tee we ea peer oo : oad :ae 3 sped od of BA a x ab ge bak . we at ae os hee ses ea} ad ye oo 7 fs wo tee af : ae pen eS OA & tSben " - ni) = Se oh" op a a mn hee aete ae ee Hp we ay Cu me OD we + re Oeie fe as ~ & © 2 op go = 2B se "EB tsPo ied mt _o en fe om Me tion - me se |Cy is " Te pon 3 aa gg Cae ory, aa : a a AS, athe Esa) Pa . ve om f a veuyy, eet ge bat OE beds hees fe eG it fe gee es . | ROSS i" th eSae ye DER te nn rn me pe £4 Be a oSBe a nr ge me B&B & ue iB a an adae on ee ete my EG ee ey me "i ow hi Boe kewe ke ef te te a es 2 & & & ane, fob Pe ; tack Thadwe oA ° i a oF foo pop eS rn +e owe Tes rah gy on magnoS | UO de nef in; nw | « ook Spee we a cege ey 7 a nn re fs 3 vam Spa 4 Ay aleEe Mm © ey ™ " fe fy GE & --. & be voy KELFed n aap oe) i gee £4 Ess ; ions ir ee rs cael 3 - oda es noo aes YS a Uh. oe £54 ea to ee A aa ise, Ca a nn co ae, a Os ts je ss as Cae os Se ie wh ETBAS sn, So 5 © £3 fave oe gy nd bike Geremw Deeg » @& « 8 8 BE Bg, oTmG £0 as a, Sod he venom es ; he& 42 , me Ce fo he CR GB me ea 5 fs oes gues a pee . A eer, we Bm BS f Ge 1 br Ch Se 3pe on vote, oe ei Ts ED per. ; i . fr a Cole £4 gy ae feos osyo icc ore an HY ti Gey s ee thee nomre eve 51 wa err oy : . ra ay a) ae s i OS ar} fone weae os ae ws hee eal pee: Lan * ees "ie ord £ {ae CS on those cet _ = "Ee te sand ne shows ee yore pe As £% seed : ey YAE he Be B & te cd ne": ce oo :"i ee) "5s ES wy wm, OD s ry Bg fenghe 8 ea . oe ae Sones Co veneer ten ry OG : if wie gs Poa Esaon ete The ee. , ie bod Heed ; ty f pe ws} LE ian £5 Sere teed" oe te > ER ES 2 Ef YS = Be 2B Ameoe shed , ete oe ee %% "And a: NE pene van we Pas eww he £%> ta) gs ', oe ee yer 4 Send : web "Ang ceed Fad ,oe BD pe bo oe eS g te oO 5 & & ®bat nee ete ee yo Ge Ko OG hn Mee ey awthy KS a vere. ~ a aac' Done And: we $ ee? See. aaa *, %. MA es woke, e rs a ete fon 4 "e ht oe Cool He $i th be Lh re oh aeth. - 4g ert Kifer ye ad Led 2 a on Sort aM he ger te on Oy oyey Pees : east eal pe fone 1S a © a re os ao wmj , oo. oo . oe ee 7 ss ; , _ :Pk coe wy G& G@ & 2 a re a adOh ie are ny an; a io % te BG & a > ae fy Ma we te oy{th - in a 83 wr es ow ge be cael ee ' " wgeee: caer! shot ae Soeveef 5 3 Sen Bik nate cd te, ve w We " ager ion ee oS iy frwethe me iw ry . * wm 6 a te as : a i LF 9: mT ee A & & Oo G ca i <a 5 Me, Bn, =) *f es i:ma fo Boer £ € # we Bor Sik, ge ond rnwi. OE 2 & @ = & eS fo 6 ey BB oS iebog OF i Ch Te B a we Bom wm & @ cone a aA re oa OS Wp te Eee ee . 2 a & © 6 oS 2at fe a ae rm fo OS % y By id cam 3 ar 2 th. £3§ on n reba, wrens, = Lip hon ond ae he, i * ave fot ey oe eet neyon a ms as is 4 peor wh. th carer oo oS hy of EG oh. - fe a Reed an ree od, 7 he cheer ue '3 gz. es co rad ae oe Ph re nny "anfts, dae tact % re og a ta oo" a4 a, wi "he: fond 76 oA "gen - a Gua -- re OS rs gow a> eer se Pas= Hg ce é vt fing a SO Thee been i" an eT x r it OK2m % 8 - Ee Bom wm oc SE ao 'bh Bg ™_ a nae win ES (ke OE eS ae ofee SEQ ES oe z f=& A & & 2 B 6 are Pg & fe oSwheeh oo (ee) a d en Jah 0pat: re nae rsted ann sce<the FY. 2044-15 relevant fo the Assessment Year 2015-16 passed by the 2°respondent, Pending dispasal of WP No. 14792 of 2024. on the Me of theThe pefiion coming on for hearing, upon perusing the Petition and thedavit fled in suppart thereof and the earlier order of the High Court cated.18.07.2024 made in LANot of 2024 and Order daied 29.07 2024 &08.08.2024 made herein and upon hearing the arqurnenis of Sr. Koa! RamaMurthy, Advocate for the Petitioner and Sr Vilhay K.Punna, Senior StandingCounsel for Respondents.WRIT PETITION NO: 18047 OF 2024Between:Fonda Siva Reddy, Sic. Venkateswara Raddy Ronda, Aged about 38years D.NO 1-VA Nadigadda, Narsingapadu Nekarikallu Guntur 522075,Andhra Pradesh, PAN BFLPRSTO1QPatiioner/sAND1. The Union of India, Ministry of Finance, Rep. by is Secretary, 186-5,North Block, New Deihi- 770 009#3The Incarhe Tax Officer, Ward? (1 }d3untur, C R Butidings, RannavanThota, Guntur, Andhra Pradesh, 5220043. The Principal Commissioner of Incorne Tax-1, Income Tax Office, RajKamal Complex, Lakshmipuram Main Ra, Ashok Nagar, Guntur,Andhra Pradesh - 8220074 National Faceless Assessment Centre income Tax Department,Ministry of Finance Govt, of Indie, New Delfu.Raspondant/sBattier under Article 226 of the Constitution af india is fled praying Inet>in the circumstances sigted in the ahidavit fled therewith, the High Count maysgoyeyRar tehG8y the Respondento5xfaanondent Norder passedoe"Ct ne, wane,Lee ay od Laeos oe 2 @ x @ the te tH &wud 1 wie an "s4 on 'gt ie i ,oe on BE oe et 2 ee WS gety fe teed we lead agers Ae o. Pas er # a f fooeas we oo, ee 7 SS poe "poe Hod ae mna3 Fe) nae on beet , Co ye rapen. rs 4 cheer oe ,we, yO os$ "eee aa yon oe hed A eee ape, & xot te €& ye ry wee io co ath osfave ec ea loew A oO i ns a7 toe £5% ee Aeeeh 'hewt v7 van om wokeoo ed aed war net aieet ngcee. eee ; ee shark paversn Go of 3 ow EF Oo we BB Go .. me fees z ™ eg &@ Sf @ wm - & Be ®on a tA t Ce ses ** i a rs fA oo Pp om EE os & as c ~. - £4 . agen toe whee a nanin ca owy 2 a we oy MS Sie -- ke ee Ee Poke OGa hee ae aig GB eet oies ° i & &@ 2 EF Ey th a aea oe % Pos te iy ehan nn an hm d2 @ weet apesKaeoe pan ony % : " fs a& ag fe 3 : hans % "td vet . a EX iy oe fe here itos "af ge Oe a an & a ne mesagt : het $4, gy 447 ei prone where: nahon, 'Spite Seat% ee Heel th whe we a ge vere, ote oo05% : yee ba) a ne oe "ant "te ve'ot "ge tg Sn co oe nn oe ry Aaa a Sa aA ww © & he oO S & es oda es ry Pt 4 ao & 3 i dey te4 g & 2 & 2B tt " € & fat Fate B aebh Rae ae penne IG mp weg oo Le RSio ma, on * " $n Lo & cae Le es eee oc Ped te,voy * pm ; y 'pom pan oy t on zye OES a ce bis . Sh 2e Seog cD OCR hea - Vigre ma Be m " 8 ge Beties we ac | a & ° ee bata rs on * pane £5 boon hen bd peae Y foe ES & nT an om Roa a ¢ Bt gM) bai rheoe "a poe tg on " at o Peed el ee en, 21 agm OP er rn as) ry af 4 BOS o a Gots? oe Ce, ee Cy gp % ms © 8 & ey he poewe 8 @ Bo inee age a mi 0 we re he & = 03 be ha isio ; os on Sere cy Oo, harm ethan, oy tue teat? ; athos fe <4 Co £4 nee aed Co aes i <6) of oe "eS ee ree. eefn - fee £% GG © CR yee ved Got,Be ee Ox» 2 G5 tO AQ, on a _ & ermm , ow FB 4 & = " tien . G oe Ee feoe a he ep eG > ae ad 1 8 a egh oteaeered fat iv, " sees sagen Mhewe os OD oe we : S eowee 1% ge US ; ne * ~ fo oe oeiM 3 is fa vw as @ 4 ns a 46a tad oa oe ai ad * ie re [ee aoa bees "y ; : awong cn o 43) "eer ae wer gr oo Sow Faas C3 re x, ge "re,wg Tass % € EF - : a a re | 6 Ke Wh ge fn 21"eet ae deed Cf th it a on: ae " ey 6 oy a os en go keOnes fete on es) gem BT ewe 4 os att we my Sy heco a5) i ae ee id 4 ee Pe BA ee tee je oe whee: Mt a: AY oofbe 4 co £3 ot cr Ch ee oe, oe 73 Ey whe tte tS at Sleeee & 2 Qe EF ee B 2 = Som 7 eeaia a Ua & BO me we fe oon aa oO; "4 a feed a "Bye 7h eei es es en & a os re) ca ao ee e Be peed te SahBow a 2 = it » 6 Bow B & i 5 #2 Oo fePee ; alas 4 % whee Se, ay ontS Tm ee « Y ao & ie a. arFe wo & @ ®B we fe fe oe oo Mee a3aere - eg hao - ver os wane esse a Zan an " Gy fe hee ee wy & & Bma "eet ry ns mo 2 @ & ge Ey Bogebe ee a ts mas an a Oo & & KR 3 ey ai, aed "sd ae AF =" eas :% pn ob ih ver tA oa nore ts J aa ee ya at Ree Me Oe pe fe be BG ets+ i TS Ss BD 4 f 4 oe: 4 Py <,a oe. Us eg. oe oS pan th fete a of te gre on iss ieee 2 a:den. ts pire. Le £4 4 4 rs, oe Sat og cas we ae pane fom. rewe oy ad roe i wth "a eo ES " one aa ce or, te red royt linseed si an a aan a s a a 3a pass , x oe * xe rs ofi3 ae 'nee ed sy Sok " boad "ge ort ee) wren% £4 ord. thee. Si wo, vo yo o as3 e B oS Bb 8% &am le % i &: anes ' an33 aghe &8o'A NO: 1 OF 2oS4Pe9¥qcHa&ratSi3Soesf8rie geetoe eect iseen red ome cs} weaaa tor aay whe fon a byea We @ on Eo ane yi ao C cee i ,weer Pe = oe vet oat vs os # - " sete Od re Bron Be ty et A my yO _ oe oe oesn 9 ce OE OD oe by et few EE my OS7 were ard #3 Lee {7% neon per rete €3 « ye AG % te awh rd rewf ie ; , 28. "Bs ann) rs oe Ome es aegees oe fit omeRIT PETITION NO: 15238 OF 2024Retween:Satyanarayana Kadlyam, Akklreddigudem Vi, Main Road, MusunuruMandal, Krishna Distric-S21273, Andhra Pradesh,PetitionerAND1. The Assessment Unit, Income-lax Department, Netional Faceless «Assesament Centre, Room No. 404, E-Ramp, Jawaharal NehruStadium, New Delhe 110 003.edof Income-tax, Andhra Pradesh and784,The Principal Chief CommissionsTelangana Region, Room No.922, 9"Floor, B-Block, | T Towers, 1025AC Guards, Hyderabad-S00 004, Telangana.LaeThe Incorme-tax Chficer, Ward-3(1}), Viieayawada. C.R. Building, 1° FloorAnnex, MG Road, Vijlayawada-S20 002, NTR Dist strict4 Union of india. reo by iis Principal Secretary Government of india,a ty x us re 5s eer . on wd ee SyMinistry of Finance, 3° Floor Jeevan Deep Bullding, Sansad Marg, NewRespondentsPetition under Ariicie 226 of the Constitution of India Is fled praying inalin the cirauistances stated in the affidavit filed therewith, Ihe High Coun mayleased to issue Writ of Mandarnus or any other appropriate Wari or OrderSows2ohie*or Direction declaring the impugned Assessment Order vide No. ITSMASTISM4T/2023-24 1080 T7ROTOIN) dated 25.01.2024 passed by the eerespondent as best judgment order under section 14/ read with Sections T44and 1448 of Act. 1964 as arbitrary. null anc void, Ilegal, bad in law, violativeof ihe orineiples of natural justice and contrary fo the provisions of ihe Act.4984, without jurisdiction, apart from being violative of Ariicles 74, Ta¢7Xg)and 205 of the Gonstitulion of india and consequently sel-aside/quash theAssessment Order dated 28.01 2024 for the Assessment Year 2 20.we 5 eae fas bonay: "4, is; pes oe Se _en : eve % dope G 'agd § er (oe SE : heeOB fe te Gp a Mt ke i Oe Sor See Fbee ob oe "iy a my Spue "4 war ES "ey ge4 4 ; ofcn rl nn, ans - aps, ia in a enna "Fy thos a ne ee a ee CH tee we es aoe see'ee, pre ™, oe oe os % ae! 09%, "iy 7oo # Gd ed i hint aa a Sees ra Whey en ae; ooere wee oe 'ee. Samal "e 4Roe eS ne ¢ x "Y o, ; x ~ heei, Se od bees y yee fbe OO Bg EE we te GR be 6. oe aaae a a jc a) a m - a& Cn an: on . oe oo ae wd oe eta ££ @ & & 8 LT Be ge bs at Aa nS: Bo ay a ar es ak aete aa «=D é a foe, aah a for cesmm oe my te & de mi £ @ - # oa fe 2Facet ar. Lat Dae - : tans wee 7% ; AS aapt hp a ° aad es Sone CS res uy gee "i Say grr ay ws : 2% Cs oe ee Go oeCe 8 & em ot SG eo & 3s 2 Ee <n ee *Ss *» §& BE Bw & 8 "e ve *2 rae eee oa ' " Gok rods ' Snooe ¢ 2 Fe & 8 B ae 2 D> fo a & a& tf & 4 & & & om 8 BA ee se oh, teposes tat eee ee Rs a4 Bal aoa 4 ne whBo @ i 2 a g eieee hae $4 $ es, os i : * aoere dere "Heowe ~ nat he sae 2 oe, o as)ae a a a ns ar wn © neo Ae ae 4Ste tO me Oe he vee fee te td inteieee eS CO = G2 ee Ge EG oh See isChe sy 3% » Gs ee th ow a or aa Bawe ee we OE an «nae z ra sean Ok oO Dw ay bb m ic epy, OB ae a ns a te Wn feel gem ne 2 @ 8 = @& ie "age iefhe ee wage, . BB @, or we oe *va a ceed oboe: fs, = eee fee oy " atoa 5 > nr: nic ee Se EF ow E ee .te fy, uy Gt ne pe We cae "ee "E6 & 8 . Pak an nn en Ke ~ is Qnt a an oy a he oe be a " a onSone re ifs bee eo was £ "oh my poe an & (24 ef ihejn re. ars sae _ my ad ; od oe asn on a aes a ne ay ' ioog ES ; me, SF Ee Te oe bbe we & ioe ae as oe ager. is A Leg ae ary see a. % & & Bm & sc 3 2 we o & oa "os ghee ter £8 Me Be Et age 2 ae uefe og, tm, (th de aaecer! Ay ee oy ey 5 . peae ne te "yer, s , re, eet wns oh sane oe aan : eeEm BOR eu BS 2 i aGo = ar os ke wy Om aes ro a eaAe CO 0 wee & mB GO - & = fi te &fob TR Bowe OF a <n ar? snr as hee og : esa an: ao es on FF Oe fhe : '6wy 8 me OR mG ey NY oO oy % e4 ae t t. : 4, se betee %.BS © 8 % wn ES a ei ae ~ fe i 3 fsie £ = pm 4 nie ve 4 me ieee Le, ifak a) ees vine a an . Pay oe i ron ngere wa ee : we Cy xn4 % % ote : el a on ", were"f & Fe Sh Wj 2 we OB ore Ge ty ee i % a ;in ean an a ake & ye wy fh , ioy i PT gS eee Ob ie ad spoon nt ; bericvad bb os sete, thee. or iB ae) £5 " rt a [<a . ee ayod eee < aA ; Soy Pa pee tet Pao ce ; oe Sew Metee te mE yg aS fae fs Bb oe aan rn oe % athn Gm, ei on Be ef ® beep oe e &S 2 € Bin 2s b Be os Se we fs 4 iee " agree. ve wae . 4 4% 8 as a a a a i B's votae Go &@ - ¢ © ee ee ey i 2 G '22 mn a ae an an ne a ns Choe Cd ooC3 See ety Bo BS mt. a ae"ip a as ns ae ge eel wens a a rn, a i an ae a, 1D esff, Pe 0% gee FE SEG fs a Se olBe éwal4 Feceless Assessing Officer, National Pac ~naiess Asseasmer Gentincome Tax Deoartrnent, New DelhiRaspondantsPetition under Article 228 of the Constitution af India is Hed praying thatin the circunisianoes stated in the affidavit filed therewith, the High Count maybe pleased to issue a Writ of Mandamus or any othe r appropriate Wirt, Orderor Direction, declaring a. the Order passed under Sec. 148A(c) of the Income_ $964, dated 25.99.2025, bearing DIN and Notice NoTBAVAS TFT 48 a2! 231051277444 {1}, issued by the 3rd Respondent,fer the Assessment Year 2016-17, 6. the notice issued under Sec. 148 of theIncome Tax Act, i861, dated 25.08.2023, hearing DIN and NoticeNolTBAAST/SM48 1/2022- 23/105127 7842 C4), by theSrd Respon went, forthe Agsessment Year 2016-17, and c. all the consequenilal proceedingsinitiated/Orders passed by the Respondents, including passing of theAssessment Order passed U/s 147 Raw 1448 of the Income Tax Ack 3 O67 onO6.12.0025 bearing CIN No. [TRAIAST/SN47/2028-24/1058500400(1) asarbitrary, (egal, bad in law, void-ab-initio, violative o i the princioles of naturaljustice, apart from being violative of Ariicles 14 and 265 of the Constitution ofIndia and contrary to Section 148A of the Income Tax Act, 7S6), andconsequently sel aside the same in the interests of justice.IANO: 1 OF 2024:Pefition under Section 181 of CPC is fled praying thal in thecircumetances stated in the effidavil fled in suppart of the petition, the HighCourt rray be pleased fo stay all further praceedings, including any recovery,MSpursuant to the notice issued under Sec. 148 of the Income Tax Act. 4 57,dated 25.09.2008, bearing DIN and Notice Noo [TBAIAST/P 148 A/ede2-23/1081 277444 (1), by the 3° Respondent, for the Assessrnant Year c<O1O-1Y,Panding disposal of WP T8881 of 2024, an the He of thPaesoFaoeeyem.)QobHea ie,ey aetot keesin eek SeeLy pre aon, aE 5 esie we oS me nrone "en, eg £ sates * hea Ce eneG pA 2 fone $a ya me 5eecen A ie hen aa oe ih hogs 4 he oonn en oe ae stone "es Fons oo bebe: "eee "2 tS BB ge fe LG o a Bane oe : MY rf Be gee2 oe £ & Fi eg ee & & na Oe Ai « ee &i Bm be we OL ee Be eae mm © OR ee ay wepene. le te vee ee a4 ae Ee eee ti ee ae ae ie pee OYpy, th 4S o4 a wn Gs rs hs we iM fe te wth efoot pet 3 £% te th fh. ey hs on mn hee fo Oot er Pesce & iSous Oe £3 ies boa i ne ts he, 2 eine ws fa . £rh " Spee ane e * ° cot Ieee. 4 tos, tts ce fn, ef fom a?ee "i t & an De re es al en % es Seo keoy BO % te 3 A he ae A ee , .oe a OD an? ad me we OS fe OLS fee Be oo LE4 a oer She rant Pa 3 waa 2 . ae f feoe crwae EEO bom ie; 2 : ie ae 2 1 fan A 2 d5 oFfs pe ogee won : ww oe fe ge a co ESOo ~ &§ 7 og se we gs %y ey i a i wt teeBB ee ae a vege Ae "a Ge te Ge an foOH % & 2 ae oes , = wm HP a "e nn ne, wee, os us ; 3 re, Sone Z . Sows i F . aS i"2 7 » ey By eS a a ge ee a ane,ee "t pat ie ok a fey a Pee i roe ax seeee. en 4 7% oor tnga GG © Se BL & 6 a 8 BOS a nroe 2% ¢ : 4 4, fee ty oe "£5 aaA Be Cf me ef Ss ved ef Bp kr & e & = iwey 24 tee , i $ it. : 4 , eee £ 1% vsspe ge eee is Sy Lk mee eS rn tae coe as a tS es ae AYee 'nda "ton, lt ieee " peed : sapere re gece vanee Pa Paes Con. - pears poses beea GS & 8 Oo Gt a ae, & Bob ta ew wea. tet eee te ny ee fo et Py eS on fo apes- Oo @ ££ & ie Go mw © Zo 8 = & fet So~ a. ee © > BA gw 8. " pi oS & & Go 2 @ay, oy TE ox, me Re cs fee ee, mn ae C3 MGwn By ee & Sa oO boy om RS * oie ttyce w @ & 25 9 an re on Ge & 2 ge &te Soot oe ae ee Sexi " "Yh ot ft ee the med bee ' " pete BO aan to ee2 & gy & G i 2 TB ber ee BS Dm: ane weys z "ree. hi " Swe aS, Ap co ', 4 i 2ed Se Eos oon ao a a om GS & a # 'sw"a YB =x a ee SON Ge SB GS & » % oesa a e bit i; #8 Oy 5S arty ; gen "af. ES ie sda aS ve se ify ee5 a yO we es > re wm | 6 F nn rn | Khe 4 ts neBo BOBS wy 2 & Ene 2 4 2 g SG & & 8%nee i vs i i no oe ak oe one ' 4 iy'eee get, fa ? lider Sod tie baad £3 tahoee, an anes re were £3 wh or tS >6G me Tg ae 4 ad a - ow fe ee G&G ww nae mB gat"s fe KS ~ tbh og' foot we a te hist a no es me ee ae Eeae &@ & wm BO ot Ge ~ 2B eS a & £5 @ € eH tefone ENG eke omy coy eT hae gf Pa 4 4 RG fp gene eoow sigs OR hook tit ogy oe oe Pe i eo 4 & we £5 QB ~ ve ~ ; ee a3 wePod oe, 7 . Pees 4 , £ K L "3 . a : z ; ae Be 3 eo iyBm ann ane ee wm 2 o 2 2 @ & 6 FE " wowg | Mik, po " ve ten way a eee ee ies , - ow"tee LY nr ne Rd i its 28 A ge GS te via OES a o ®a ne rm & mS OO 3 w & % & @& am m Gos~~ f an er "4 * : ye me OB a a ane we, bec om fern. nnn?) @ 5B om B OR ara a Ue 8 Bop tS ze mRa a ae - oo 2 ; vee ; ee es " by ® we *et+ Ss 2 A ee po en 2 Pay VY TL GB Qowe ONS ss bb £% ee 7 oF on 7h pn a ne no ae ma cS fe hetea we ; P ced Cogs we iY nn 5 aes oO G ttfone y sesoet - o£ hd Ee hex EE ete rt ia raga, o2., gS Jowine. s ay 3 : ey or Pad on the * a < hen 6% oy a te eee cA"teed ek Ye aap f pe oo ? ee Kid " ar s Be test viet if 137 3. ed we &3 Boas xz ees ren, a oe CE fe oy ae LA fy or A, vee, £4 itet, : : vet eae 4 id " ge wen Be, £4 ad nape ta :es; ' ary ot a ws ot fen ss ; por AS % S, CS en Ree 3o a ome ' . Cy ay ot iy no ane: Sen x ; - fie gee he Ofom é ne 4 : Gr a Oi) Ca td 'G3 te ES bee f% tna ce 0 " Es fe Fey oo SS. Ob we a bake, ityprods , * ee aye 4 ' wae fant 34 eer woe yen, AS Ea £% '$9 ras wheewee % fee : weft x ~ a nn 2 <% foe TB ae eSx pete areee ore we ot Spee 3 aes , Uoeedh ( ty 3 vapeer f 6 fete.Gs Cha en m Be Ge 8 bw aefe eg ESE 22 @ 2 be DE Xf ge 8A Ly ts a any, . / feeb. 4 . seesa ee thi ay fee "a ag:Pe m £ a a a ee ce ae : oNoes i a ee Aes 2 re °fee a a -: , P obs, Oy peest Mh fag ros ie Pr Iynne we wae, pan eeSo ? ame £3 Bae oe Breer, eeeen oe ae i + A 4Pree. Bae ' ge A, Sean ordoS -- pod 5% woes wy eee tal 6 '4. *gre, ced ae % % " ae. fear.mp Oh eh OEtae "fe bree oe ve"hee , &% --aes wsoe Olrection, declaring ihe order passed by the 1" Respon Went vide DIN andetter No ITBAIRCOWENT/2024-25/1085619282(1), in directing the Pettionerto pay 20rercent of the dispuied demand, sendin '96 disposal of the © apps ofthe Petitioner before the 1 Appellate Authority, Le. the 4° Respondentherain, for ihe Assessment Year 2015 18 ag arditrery, illegal, bad in lawareft of any reasons, violative of principles © of natural justice, apart from beingwolative of Articles 14, 18(1 Ng} and 265 of the Constitution of india and Sec4488, af tha Income Tax Act, 1961 and consequently gat-aside the same andgrant stay of recavery, pending disposal of the Peliioners appeal before ihe4" Appellate Authority, in the Interests of ju istice.IANO: 1 OF 2024£.Petition under Section (4) CPC is fled praying that in thecircumstances stated in the affidavit Aled In Suppo on of the writ petition, theHigh Court may be pleased to Stay all further proceedings, including anyrecovery, pursuant fo the order passe by the i Respondent vide DINLatter No. ITBAVROVIF/TT/2084 OGS818869i 1}, in directing the Pettonerfo pay 2006 of the disputed dem and, pending dispasal of the appeal of thePetitions: before the 1 Agnpellate Authority, Le. the 4° Respondent nerein, forthe Assessment Year 2015 -16, pending disposal of the Writ Petition No.48120 ef 2024. on the file af the High Court.The pebtion coming on for hearing, upon perusing the Peliion and iheaffidavit fled in support thereof and the Order ef the High Cour, datedDU O7 2094 & 08.08.2084 made herein and upon hearing the argumenis ofSRLAVASIVA KARTIREYA Advocate for the Fetlioner, Deputy SolictorGeneral for Respondent Nos.2 & 4 and Sr Vihay K.Punna, Standing Counselfor Respondent Nos.1 & 3.. Whant HG 'eres5 - a3 on £4 be Coheh by hen boa " es Fas) : ee; 4 ye edtwi 6S m GD wm D pe ty fe Ge as; ¢ | ' rr as a een oe He ee , jog aa bee tog tee ae ge EDGY ane Oa gr GS "eecei ht oe as ¥ Hers gre A Seon.chy = fi. 5 US on 'e ng teaes ee . Hs LO, * coed nyfi a Soe % fi4io a = 2 2 8 mie Ow a x 24 & @A ce 3 Bap. , "ost m Gens gen Mises Bes ~ 1% - 4oo i ren ; £%% yon. pees many om ws tis i van . Fre a a ; az Ai Yio 1) En here a ee ee i ee ra ? BEG eeSoa pr) 2% ee aS ae & on ie bhen ae, Eek tend ' Lo ans " a'nee, Nag ng foew 9 gy Tres, cas 1 eee yee atte bees ind ns Zz neefoe oe ge - (inn + Pity ae te ( ere ;pos j oe ae? 8 mh ¢ % we me OB iyNog . ry be 8, oe OB Soe gee a G & @ BE BS w . #'eww, 7 Scott " (nA " on 4 sapen, " as as : ed oe So ond becer]93 ere 6 " % £2, t Cor ite £ 4, om f .re | ° a a te id Sat : hee EG a « jeSe he gem gy Pn Gwe Ue oe so & 2 8 A xswe OB 8 4, te ied * oe ee as fy tn ae @ B UiBad. mn , aes 4, " "eres un 'hei * ; Seah oe :wy re Linnwe Le pa «ff hye rr Ls, "tn tS ry54 ; ae cin het . ayme ge ; a po "o £ &F OO - 8 wv ey me ah OMwreee oe a OS LES CH pre a sone ees Pat pote, at be nw oo cad . ee gebe a ay ann ce & tg A se ns rn a MrT | are ten OS oy . : ee oa cee 3 wee t(i Che be mS em £ Gos te cn:. Om TY as oe nr roe be Boywi See mete Spay fe <n a ae weer wi tldoe sees ge pe UY we tin AG we Sage sed ree ss naioe a rn a a one ie ye 5 a nei ~ a iB 6 8 2e 8 oe By 2 | =x o ad : A Nety : taae. wher: ener er "olee - on a " a ae : fe B ork 5 Soon is pe sheers " Lm %ae she vo af we OES io ; Poa oy ih aa ie ee te <+ 2 " : fave ee, ' bnwe gsSh G "Re te, fy #5 we im, ott ws, 8 nrwh at fan an aren (i bi ae, nn ane es, oOon g eee : wag FI, yee " Fees fe fs os Cy pss tS a%co $3 2 a iS Pe fa £% ee EG on 4 pei St ay i edpes Tene nr os bard ie oo took M3 och ae feve . ste 4 eram a a Boy a <3 a a cy rs 5me Ab NOE oe tae Bi te Be a ae Aanes a a ne a ioe Cw Oe Be Be . BY @fe BGA "Ze pd Sk we Ge fee ry TS a 2 be me%, re, bee we ng * oe he ad Ney ifs ra fee , os, eefhe : es "7% r% Me a id oe om. " ifs we mee bi apespee oes o%, ae re iy fn. ie e% as os its ee 'a an oy - grea a OG bh Re 'at a Be tg Ree0% - oo 2 eae, oot - t9 a as oa te ey feet as se,Ss Ce eee es 7h. s wae y fone ot . o apes fe a, fen rerece " & = B oh EY ei € Of BS i th eewp aa "ey fe » es Be, nr ao a, Pt tgs Lo hae a Ae ee he i in mA ed ots ba eo &ie] at $, oe . ee pee 'rere 344 Sen xo f ra ». af 2 7 / nhon " es me & i a on a oY ee i ee» 3 is a. yO been siete be - fr, : rot£4 wg we ee poe ee ON 'bee #,ae to} Ee er 453 ee rn be ne ie ney on ae apo % ity 4ibe Ko ee aS ne OK Crh ae a re , A RRcur rf " g fy bee, sees veneer prt oa Bete, rn] eos es baad . weoke #. ag 'agi a ae eaptngrs : op US eS Sea ' " ae, nk 50 a i Ac 2 ndey The wee, ty a ae or, ¢ ie CS anew deat is oad © BOR Ch ac us poe7 : ed os oe é aed or ies ao of heed ae. fs, te _ . rs y Sew:, Fi ee a, Loge poss vin nap at £3. ee ey Od DE by py tab reses we TG ice an as . nr! Cy ee ae ons i i es So en es ©fon dy te ee ke gy yy tS mM ae oe Sf~ ogee AG 0% Set ES GEE, case oe, iv rr a a aie; > fF Fe aos a : Ay a on a a ons aeoft om abaok sn nn a wm ee sm , eB ee eS a eee.ge at 5 bh * cy %y ce ad al 5 ae an ns St, fag sey on amrry bo aS C3 fa & W i a IN & wee te gyi "Ee be eB i oe & B&B Be & - a% An 1 4 3 wee * * a) oe > patCo we 4 we Ee gy eS ro eG je eens' on: + 2 mm ¢ pee on ed a a <a ee an ae ae: oar? rer iesEan =a go ; ee ns Hi meg aes ye oeeC ia Be CR ; a « aan cnn) : Pans a so 6 efa a nc Coe on Fal ye ty "-- we o .os Sod . we a Ven, fe. Shee or. eos "e. tes, ars wee . aye% ry m% Us ss iG i oh % oe Bios oo ee ES fee Th tf a a aLo re fay, pane . ae ge aD he tn weed pang ges on ees Noe, a Le Sad Ege: wo " oefoe wt Ef oo oat oh. We Oe a a © RH te & free c weePu we eee ,. 5, s pn ance % ¢ pee 7ond boree ng % 4 ane bad cg a 5M fee ? Fs .wee as eo &£ eo @» & 2 ES Gee rn a ae ee a; ve acbave ang, ~ Rot . "ets L ' f 4 os if 4Mon & & 3 fo BL f oe B @ < EwH 3 i fa of ee ri a _ " be oa bade s ve tee, 2 Me, A a neees oe, 'a'4 5 pee TEE " yg Soe af ee ef nn ane oarGk Fe . _ . mo fw MES a i a ae 5 OEBe of <f. ay y iy eg ee cee OS% nee EE a EE oe oeSoo "es. - (om £4 oe "4 we oe Ey, Ce é We be o Se gat dee creda pa ' Gs 'wen 5 ie vt ? x cp A, vores 1 iieey,Saad on ft 4 nw Foc fe rs ak aie sarees sao he, ioty teal 49; ss oa be £8 Cs ob seen:oie a ne m4wes yo bee mx. ziIA NO: 1 OF 2024Petition under Section 951 OFC is filed praying that in thecircumstances stated in the affidavit filed in support of the writ petition, theHigh Court may be pleased to stay all further proceedings, inciucing anyrecovery, pursuant fo the notice issued u/s 148 of the Income Tax Act, 1884,dsied 28.02.2084 bearing DIN and Notce No. [TBAYAST/Q/T48 1/2023-2410833623101}, by the 1° Respondent, for the Assessment Year 2020 -21, pending aisposal of the above Writ Petition No. 16776 of 2024, on he TheThe ee coming on for hearing, upon perusing the Petition and theaffidavit fed i supnort thereof and the Order of the High Courl, dafed20.07 20e4 & 05.08.2024 made herein and upoen hearing the arqumenis ofSRILAVASIVA RARTIKEYA Advocate for the Petitioner, Deputy SolicitorGeneral for Respandent Nos.2 & 4 and Sri Vilhay K.Punna, Standing CounselN- oadLnfor RespondentWRIT PETITION NO: 16304 OF 2024Retween:Janaki Kalvakulanu, Ovo Sr Chaturvedula Venkatgupayys Sastry, agedyears, Occ. Retrired Employee, Rio. 2-O-080/6 AND Sf4, Flat No.oQ5,Venkateshwara Nagar, Ambernet. Hyderabad - 500 014, Telangana.PetitionerAND\. The Income Tax Officer, Ward 3(1), Visakhapatnam, income Tax Office,infinily Towers, Sankaramaliam Road, Visakhamainam -Andhra Fradesh,2. The incame Tax Officer, Ward 303), Visakhapatnam, income Tax Office,infinity Towers, QSearkearamatam Road Visakhapaingm - 530 076, AndhraPradesn.RespondentseRSoand Order Nrz4lahive'&Foard fa can{ OF 20:x*iA NO23AV A SIVA KARTIREYA Advocate for he Fatitoners and of SRE PAVNAYRUMAR. Standing Counsel for fhe Respondents:WP NO: 168442 OF 2024:Between:Mr. Chandra Mohan Raju Pasupartl, Sfo. Mr. Venkata Raju Pasupariht,oyaged 51 years Occ. Business, R/o. Alyy Rajula Street, Allur, Nellore - 924S18, Andhra Pradesh.PetitionersAND4. Assessment Unit, incorne Tax Deparment, National e-AssessinentCenter, New Delhi, Room No. 407.8" Floor, E-Ramp, Jawaharlal NehruStadium, New Deihi- 770 002.The Income Tax Officer, Ward 1, Nellons, Incame Tax Office, 24-28-4238,Nq Floor, GT Boad Nellore - 8¢4 001, Andhra Pradesh.3. The Principal Cornmissioner of Income Tax, Income Tax Office, KT Road,Tirupati: S17 S01, Andhra Pradesh,RespondentsPetition under Articie 226 of the Constitution of India is Hled prayingthat in the circumstances stated in the affidavit fled therewith, the High Courtsged to issue a Writ of Mandamus or any other appropriate Writ,#may be pheOrder or Direction, declaring thata. the order passed by the 1° Respondent, u/s 147 nw Seo. 14468 ofthe income Tax Act, 1861. dated O4.12.2029. bearing DIN and Notice No.TBAIAS TSN 47/2023-24/ 105844507001}, fer the Assessrnent Year 2079-20andteb. the orders passed by the 1" Respondent, levying penalties u/278A a) and SPIAAC() of the income Tax Act 1901, dated 15.05.2024bearing DIN and O68. 05.2084 and ([TBAYPNUF/27SAC) xdyed2s-251064638081 4), ITBAUPNLIF/27IAACHV2024-25 0848977980),respectively, for the Assessment Yaar 2019 - 20 as arbitrary, Hegal, bad inae)57Sttanaade.CPmhatwoisaealaw, vold-ab-iniio, violative of the princinigs of na@lural justice, ;bet we Fenn we ty Te «of poAy Be Ee fA gay epee he a fe 5" won ; " " A t oon es :Wer ES G i. ' Fes ee few3 istf Ai & foe : ven. OS ee bees oeee ay whe eae ' CS oe MR eeor sas tna, % + - oe ha? oogy ow Boe Bo i OS #an a a yy MN es onsGh ae oe TE wa OD yoy, 25 4 if few. i A a + a ay or' oe . £4 CF -€43 oe ta - Ee aA * ey : seed on ae"fe fe Be pan rn a we Be Sotye the oy ben £F4 iss) a = hme "Es myeer orn wee, as; "ES ay Ct Ve Sn re rayess cts oon we a a3 i Of ben o.acres we eo Rae spnnie, oo tere tre. £% ry aot ££3 eG.wi: on a rnd wheMeg oe 5 a OO aieet ; oc ths WGot nn re OSS a ma é beepo OB we nat te nS esoe 5 8 2 ST mF mene eG iara oes og ' {fe '3 anys s dSE " ne betas Begs aa gop, OS 5 tg ieba ane Be a Aa ar osrr 4 Py i, it gee teremY tie ES EB a a aSg ee i a ne ann Sa a G . ge x osyee ge pe a a Wwve ter bene lose i eet rae) 3 : ee alae 4 BecGan ae bien, £5 iS ae a wee f 3 whee: bee re,a ao yd "4 cA SS apyhod ae ae me a os s ay aren be 3 taloi,tt a wa 5 are if. a ty ae Site Mire ha ase Sat, ORE (in © ae cc? 9 ote 2 a'eal idea Seate foes ae Oa - Soon.° as nn no en a wey en aees fs 7 Ph ish] fy Ee a [97 a5 a ee (Lsfog t. aS fy OM deve oo Ch, on ESrer) iA i cm Pr ie pute Ce ee a Se oc' ja Ione Shr. Sat i} ened " eed Son .*tin 5 et Go ta heeisn % ' on ' Oe . am a af oh aeoy Woy Bw A ot B oe fe ". Nat Pit : t. & a wee w?46% ped * as age nt a vine vee oe soeieee gen Ree Rene om, nn ee roTaba ae org, Sapa pe cr id an yal iy on Naatbid ae oo caged: eet oer grin Pon, od ol renee, eo " onG Eee ie 4 Sart gor, it a ed vhen cS ry"g a nn are Bo Ee OEagent im, 3S" ie, ; 6 a aa 7 Bo on OO and a<P 7 em ae ee OL mnwien, EES Pipes oa ce TES fav Fgh 3 rere, 5 oni fae the, reed nara, % eo a> % ty 45, @eet " ' * ra here rs as 7Se fe eg, Eee ee oy OB iewe, : a wm af ne nS iB ty rie a:on ee ty a @ a owve Pa "et ae a, . oe we EO ms ae ae ets wa aSGet, ay mo BB rn on Ss aeg (ih i = @8 eS ne aC6 agg ye me & © @ Mey yonried 7 are We, ra, Saat Vow.we os See EEG oe a on od: ~ "a G OG Ce #e te on > re a + raMs yy aed a "es 'scr xo a soe Shen a in 4% Fa4 "be , o a: a £4 3 oe ond iy foe enay URE wag ee 8 a nM Om Ve Sey & KS aa tod ne) rr nS nr ne Bo MB ee 2%aes oe a A gy xe OB nn a ne ooes eg io om 2 & Ss a ae Fafog gee cam a, ee & is a nn soe a ae peesPs es ane ome aK oe om uA "ap a ™ ro- hi ie) chest oa £fs as Bode: % , he oF $ oe& mm he oe wm ee @ Bim eB we"re ae so nih aaron | YG th Gy ew ae OKes Co nao ee fom os poe. wee paES we a fe F ype a arr oe ie ,4 7 ae we ete penne veers "ak wire 3ee rz a na me gswe es) a i: an a me Be te FS Be 2 eens a re th «f io a nn bea he2 ps Bow GS 2 fo na Pe = we oh, 2,coord bad : ; 4 ben By hebd ies nn as Kee &cage Pre Fos a SCY So re FA oDSI cggene ies 63 had Ch TE tee hn oS i Sansve a were boas (3Niwdeee$5waharaiNeaed*yERSwtTR,* Elec, E-~RamSOariyisas aeayhe.AND'ae DDS404PeToaged >: WY BSSRattaOW iceyyNNN8"BXSuntan ~ 822 00°akWH5:iNehru Stadium, Newy5. The Principal Chief Commissioner of Income Tax, Andhra Pradesh andTelangana, Hyderabad Roam No. 822, oe? Floor, B Block, LT. Towers,10.2.8, AC Guards, Nyderabad - 500 004, Telangana.... Respondant!s.Petition under Article 226 of the Constitution of India Is fled praying thatin the circumstances stated in the affidavit fled therewsth, the High Court mayhe pleased fo issue a Writ of Mandamus or any other approptia e Writ, Orceror Direction, declaring that a. the order passed by the 7° Respondent ws 14%ray Sec. 1448 of the Income Tax Act, 1961, dated 26.12.2025, bearing DINand Notice No. ITBAIASTIG/147/2023-24/10880439463(4), for the AssessmentYear 2018-7bh the orders passed by the {© Respondent, levying penalties u/sS71) ufs SPF of fhe income Tax Act, 1981, bath dated DINTEAVPNLIFO7 IC kb ye024-24.08. 2024, bearing Z5NOSAS6HSE AT} ANDPPBAJPNLIP(O7 TRO084-25/106599 114801) respectively, for the AssessmentYear 2016-17as arbitrary, dlegal, bad in law. yod-al- initio, violative of the principlesof aatural justice, apart fram being violative of Articles 14.11Ng) and 268 ofthe Conetitution of India AND Sec 148A of the Income Tax Act, 1964, and foconseaquanily set aside the sameIANO: 1 OF 2024Patton under Section 15) of CPC is fled praying that in thecircumstances stated in the affidavit fled in support of the pelition, the HighCourt may be pleased to stay all further proceedings, ine uding any recovery,pursuant fo the order _ by the 1 Respondent, u/s 147 rw Sec. 7 448 ofthe Income Tax Act, 1967, dated 26.7¢.2ITBAIAST/RN 47/2023-24/1 05904994341}, for the Assessment Year 2010 - 4SE Lae ~ " $ who trees : .O23. bearing DIN and Notice No.moPending disposal of WP 16449 of 2024, on the Me of the High Cour.=" va 7 ' vn ' * hi 'palate ews tm 'a Se a é A a "wy fen nrc? eeoe & tone faa ge Sse GE Pad. at fetes es fe eee Las na tyea a no eae a oo oe Se m ogwn, 2 th 'Ss a KS & mg ja Ge te te keca) open, S Peaal Fs grr 4 " fare an 4 gryi 7 hon, ihe Lan eae roe ie, fs : "CS Ch eettows if £5, if Pre 4, res Fa a4 A ye Gonea i aC oo PL 6 : nd af ee Se bow, i *ta re * ms a) eee oe poee & is : ree vedt seedteh ety £f% a Upon 3 Se a: "See, oy corpore "ony bat Ls iA in peer ve See por oo ie~~ 3 yt A ¢ - fr, $4 0G. me, ea ras wage2% tes . #3 : ott Bh. . 'ese? tf Oy we Awe eee , ae ; : a ie we"as i » ne A, "nyArodk abe cere gee * ft : 4 a et, 4 rapes, oe SSA.et Re og OG ay She 5 A ranBs "% os oo coe Steen lad ay ;et _ 5 " teOB OF Cy td ae . bs we hery C4 : wie F aery i} a 8G aa f5 ge vn : rier , es na" y 4 5 ae an wr Keswe i tive ft ; ae , on oe de Jf gt CFoe ge % fore oe @ oF, eeoy, th 2 & ay pe ee Md BE Eepom pane my Bh a a Co FY aN "ey bohece EG (7 we Bp OE ea ~& 55ner be anne pee "Non peers ore we =Pa ~ se, eee ee, pene. 4© ny fe as Ot a Btoe id bee is es me o ~ Snesfon toe ws * a eS, ey we, ee eee 3 be neBy wp : an nes) co bE ay |2 Ck renee, 56) Pas San Ss Hate yer ae heea wo oe ' » bon pie 3 or ne,wots Sieiee Oren, ae Seen, aeenn ern, pow . a hee, 'eddpe a Ch - hb pe ES fe Ws- "st : wd . ee we oon me she .an me ee eo t @ & wf ws= @8 £64 . rn a nS a we 3ma © ahd we he ee EE, ™ SS oe. ee KEP ae as Ge @ & Bm ouoh ee fe as a 8 i ge bE oe heepa Ba eee ma Ut ua oO bbe Cat -% , tepeed ood S ca 's - Ma ne . 'eat pe anhmE gg o oO Se Ss Ac © ; C &% att eae "o% £t4 BY [3 ed ae Q as press cit . a Heed m3 ted vores oh 'tae She Z agree heew yonat "4% were. eae % 0% oe 4 ee, a rt ewe tuetoad Mpa ai . Pe tat a teow yor gers whee, os at:ee 6 em BB we PA ewe ih P a SS " bfoe od Bad itt : oe * ;. © & D0 a # 2 @ £ & » E nn£4 < ons 'ee, ye wae , Mewes on on pas ro, ae ee ra ae)26 Sy & ae * pet BE 6 & SB" ow ie ae os [x8] s ee] a ' hormS g . : as tere nae vo oy noa fais os a a te 3 G& OG wes a mts be ootw ae : tale, oy age Ne 3 a k nk or$5 ae , "s , ba ants fn re, ae; ig tee ee het ES at ae 3 we ~ ae elAon Oe "3 am) Cat z > : pane ay ay tonoa: nd on a 43 ee sang ar? eo vereeo a + a nn ne ad io; & " 2B we LA te ee oe a 8wy ee a % oo ys WS hp Ae he, eeBe Ot. a j OE 4 2. & F e & a oe xyo ay aes . pow eS thes eee os od vert ae, we * . ones; a » a £05 3, = 3 eo a es 4 63 fed3 a mf we os 5 PA pe on aaog on Lys i a : ge Beeage ans Bo Ee ee = OwLEN agers 4 , im id we ? " :aS OS % OG re & . GB egyoY . pe tt . ae bert ee on a2 gr ez 280 58 62 & &Be, ne f zs wemp ce ES eo & 8 & Be te ee tya a a &£ G & 2 & & & fy+ " eg 4 ee © 'oa gy £ 4 Card feae: % tw ch pe a to aa te Me o> %%, oe ag iyston "a ge oy EEwm oe aa) ra od. os oo 4,S eG = : sh3: we 3| dh, oomArticles 14,19(1 gq) and S65 of the Conatitution of India and Sec 148A of theIncome Tax Act, (987, and in consequently set aside the same in the interestsof justine.TA NO: 1 OF 2024:Petition under Section 157 of CPC is Med praying that in ihecircumstances stated in the affidavit filed in support of the petition, the High"sreeCourt may be pleased to stay all further proceedings, inci juding any recovery,pursuant to the notice issued under Seo. 145 of the Income Tay Act, 1984,dated 28.08.2004 bearing DIN and Notice No. TRAVASTISIAB. 12023-24) OBS509024( 1) by the 1°Responcdent, for the Assessment Year 2020 - 24,yding disposal of WP 16454 of 2024, an the fle of the High Court,The petition coming on for hearing, upon perusing the Pellvian and the".affidavit Hed in support thereof and the order of the High Court omer dated34.07. 2024 mace herein and upon hearing the arguments of Si AV A SIVAKARTIKEYA Advocate for the Petitioner and of SRIVIJAY KUMAR, SlandingCounsel for fhe Respondents:WP NO: 16925 OF 2024:Between:Shirdi Saibaba Mandal, A Society Registered under Societies RegistrationAct Ben by ts Trrasurer, Manclaparthi Satya Sr Har 5 Raju Road,Mutyalampadu, Satyanarayanapuram, Vijayawada, NTR Districtoo PetitionerAND4. The Union of india, Rep by iis Secretary, Ministry of Finance 160-2,North Block, New Delhi- 170 007.2. The Income Tax Officer, Ward No 1, Vijayawada C R Building, Ist MoorAnnex, MG Road, an3. The rpncipal Commissioner af Income Tax, Vieyawada4 National Faceless Assessment Centra, incorie Tax Deparime!Ministry of Finance Govi of India, New Dathi». Respandents4%ee Etoe a a a5 nS aa rn Ts; ; Lain. nee oar ve "aes 4,--m G@ &@ & Ye GE "5 8B & we 8; ay, fe a i a ig wre gah fet,Bm & & FG £ 2 B cE ay© ee A A Rt <a oh ow feed gt te ty"epee ys "ieg as oe gen ryee. ft pod oy bcs ~ , heen nyt, aoe he a ee gree tiem ve.Ant e Mee ng a sels eee) fe we dew. 4 A a Ieee 4 (oo sAeery:ame ee 2 ns a ee ioe fi £2 a am © ER © aee ae wy 'nh pies we ex] 4 fee Seek ene a 5 Pope ; Woe tis far Ce 1 i ie_ "sent "08 5% oa "ahene * chee ; ee e% es ~6 oO BL eg A 8 8 & OF é BO wt cs BoB & ee oeBe PR fh 6 fe eee rm: aes ne en ee cymy 3 OG wo Am Bb es eS rE Ee 5 a Jd oa tee 4 cy es aoe a ate ; bee te, toon Tees as vn ey Ao peee Gooden hades ay a here ts fom Lf oP tis Ae fn, %oh, bese fone Sete, ss 03 ot g scl yen i ge Of on é ; ae}Siedler pen '. ; eS tea rong, 9 ve rs on Sod aps ve a She St oat oe, if fh'eek Baw b= woe neem, te ef, ee pare A ies ' 3 fe tp an aa oOee a tf, sa 5 GA ue a ve we S he gy % we anne:ragee. warty oh iS : 4 Sear wee "as nes ctped en sos - ar 'CF cede: tA a 4 's pe he op Z ge EE we tes 'ie 'oe vires, my, | ES. ge if <e C a iy22 &B ELF BG GO FF BA R OES Sy Be ERwe ES hat Ge frre : oe ae ao os ibe veenart St & ie ' a jeepoe boa wrt neetn * 'ee Le th ye cove : a pase oteen faa % ey coe wm os CG hy ae a & a nS) ae: pe RE rs and i , e hoot tae i:eG Ee D rey. oF oe MS, Eh A ee ho te i a at: a tie OPoo bb Pa py % 'nen 'yee f ig et . i Co nay i : atee 5 ge a Be i BR wm ke Ws, th ees ---- fe Ee tern a e 3) 43 re ey 4% i hd ages 'aber 7 anhnes . nae . peor fo Saal ao, son oo, ss £ _ 7 oes, t 7 whee pg eB ve Ee en ar) ns an fetGS 2 mp wy pe py ge Bos te TS ar mw DGnptre rn o ere . bn iv oer * a ne Mee, a be e rose wert 'hk es Seve :The he .. m 8 & oR a a er. om Me eh} rn a ran *g mys& FR Se eo ® Bo & 2 8 RB ales BO fy apone Sone ee ers e. e ° we. a nen oA or pen, 6h a) Sede . rare yee ae Aty es ak se, 2 eX o. Veen a] Lar id pwr wees pe pee, £% te s weer ee> a can nr oi ta CES my te ke OO eB te Sn ae: a ae (ann£% tron t are Ln} Fee eh, mon on aa veces Sd, nee, peed ee ned ras fed ay'ee "deed Nae Kt Fy ed Sob 203 g A Noah ra gy wnat spat Peng PO $83 po if ois gre eeee rods im, te B eg , FH © 8 & a & % G t& 2.he ee a ao ne re oe ©§ & &© &@ & & Oe GB sO be & Bea 4 oem 2 "ae ine bas nay '3 ee , ioe bcd fn fa eee "tt % ? ; fn- = 6 rr a ee LL See hy fad 6 Ow Fwg Mery Ty EN gad coe foo apt Toren ths or th ast td eC i sywe? ape? Aen 6 NG 'A . 5 ae Se baal % ben, ran # Cg Fon toes " a Fe, of eectiso, oA Se ; wn, Beg a we an, ie wo nn an aone ne | nn @ Bi tk eM gp @ & uy ah B 9 we ig BD Be agehe te ey ay ge ; am OS oh Oe OG we Oh ne op be up Eume pet a 'es loft : i a weg. ' oe, ate ersa an pn © ne Onn ; ee fm sad Gp et aege ee 2 FM ey 2 2 BZ LS ag a eB oe OB ieSA e & ke = € B sr on » © & Ea - BBDo, 2. & &@ & & B nan a. ar OU ty -- Ge Be aa ee nn a ae Go Boe ww OR Em ON B BE' ~ ve anne. " " : me ss ey on i one 6g& o£ 2 mS oof & & a B 2 & Q Em Fs g © © Bm 2 2 B,bee [a7 ee m, aye apr a a wee, lee vs ne ee wae wen mr 2 - aMeee be ep Gm GM Bh oe ey ee = ¢f4 Yea Uk CA by ds0%, a a ne f Bese Ue Be Ch C3 fem it 24 Ese om gy AS. we & ; oy te ~e we a3we nstlSayh o ss a no ™ se oy gs tt! rk a py 430 egy Bya oe CA Sh ama sean oe oa i; fon ee "2 to as en, tent a goat,iy f tyr %, ot "Ty Se, Tot Pood 4, a ; re ne POG-- £ & Bg a 6 2 a 9 o @ Bw Be mh Ob ge 2 2S"gd Pe, iy Tek A, gy o~ as x bccn ace af Sot i eras: Ieleet "te pert "0 ot have ay "tee Perei' : oe ey a t z 3 " a oo " oy OF . :2 Yo wm Oo ty gy xm Gg ~ §e 2 we Cp bm SG 26 8 2 goMe owt 2 % Soe - A % eee tala eet oe e aneora ; , 5 fe ££ om "4! TP Ge Ee > oe 2 @ cn ai egi 3 sent Sheer wee. rag pal Toad 507 7%, he 4 Men ayer he LS wick ee gt, ye ge "e pe FG* <5] we oe a Seow haat cd % "gt ae ors mM ghd rn ach re es , 5, a. Le Oea bt we G&G Be Co Be gr fe td an i ann rhs ire a ewetM OS fe Gk G 2m & we ew er Oo Pp Be «~@ BF,. *. free a " oe . ' % Seo ' ois 4 ] tag wet , astoe BT a Oe Es SR ots am © ee; oe i es; find oe 8 £& rn rarei eed g Ce 4 ee bane Poee s 4 os * "E ' = Pe ht eaewy te ke ee ee i a a rr OO Bn ee os - [oeBee Sm Soret " pee a: apne, ih. pos ye ay a os nenn a ee 3 2 bee a fe ee fe, Be w Zz C7kee oa ns De 'tine 7 £5 bates ea weet faa . ot wie 553 batt. oad -_ thi: G3 To og BS % nn ns sane aro ge ' "of£4 37 rad 4 rs tye pod "s ms] w a ia BI end en a % x on ad fosie , a ae wm GG my an ns oh. fe a b, GER teowbe te © ce Hoy tf 5 ME ge eee to Ae Pa : fr fyKe % ¢ ? ; oy hee fa £4 s % ENE Z % C3 Ue onyte GS % a re nn an cS gf Ye ce ES ria Fee Page eheoete the "eh wer 7 "tat 4 ite a oon i Saas rn wet : . Rots peeee.set % as £ [an ©) ior? a a hy iy a 7 Ok gs se Cy ts gy onweet he beta PS we EE on Me og te = AB ca a 2 See fod a@ Oa, oy a aa a ae Se % as a ra % 43fi ; Cy B® me BBG te vot °eo & BL Oo B 2 2 Bm & Be a a ae' where . agere waren ¢ pes wo eed re f val,eee on et pg tee ¢ tet fe fede oeit "& 8 & & 8 Fe Eot % Tree, OBE jot aay ve theeo gee os are bt "aweSo omadLiedThe petition caming on for hearing, upon perusi ing the Petition and theaffidavit fled in sugmert thereof and the order of the High Court order dated06.08. 0084 made herein and upon hearing the arguments of GRIT VP SAIWIHABI Advocate for the Petitioner, Deputy Solicitor General of india forrespondent not, Sri Vay Kumar Punna Standing Counsel far respondentnos.2 to 4WP NO: 169077 OF 2024:Between:Reddy Abbavaram Reddy Sekhar, Sig, AbbavaramSubbaReddy Agedabout 44 years, Oco: Business, H.No > BakivaniReddivaripalliBalayyagarnipall(post) Kalakade (manda) Annamayys istrict, Andhra Pradiesh-S7 728.PetitionerAND4. The income Tax Officer, Ward-1 Kadapaincome Tax Office, Cucdapan,Andhra Pracesh-8 16005.2. The Principal Chief Commissioner of Income : Tax AP and TS, 10thFloor, O-Blook, LT. Towers, 10-25, A.C. Guards, Hyderabad-S00004.The Assessmert Unit. income Tax Oeparnment, National FacelessfotAssessment Cente. Delhi, Ministry of Finance, Room No. 404 2ndFinoor, E-Ramp, Jawaharlal Nehru Stadium, Delhi 7 O00.RespondentsPetition under Adicle 228 of the Coretitution of India l is fled praying thatn the circumstances stated in the affidavit fled therewith, the High Court maybe pleased fo Issue a wri order ar di rection, mare particularly one in ihenature of Wri of Mandamus, declaring the Assessment Order di. 18.12.2028sassed by the Sci respondent u/s 14 f° rw. 4441448 of the Income-tax Actfor BY. 2018-17 vide DIN No. ITBAVAST/SH14 7/202 3-24/70g passed as a consequence of the arder passec we T4BAtd) gh 18.03.2025vide DIN No. ITBAJAST/E 148A /2002-25/ 10508658441) and the notice u/s448 db 16.05.2023 vide DIN No. ITRAYAST/S?BSa3SeboShenHt.MyHigh Cohe fie of they4 OF 2024:2xA antLoy{IANO(ey.far: COMUYeee.one. eteyeissVan, fspe._ Respondents8S780ihnReXOreraeartANDx:aryx.bs2=yy Farinorumissioner af incorary, f47007 OF 204ES3oo4 made herein and upon Heanns*¥ALRLyesFseEyesof PoaeyYO1.WP NORahesn:Patition under Article 826 of the Constitution of India is fled praying that+ the circumstances stated in the affidavit fled therewith, the High Court maybe pleased fo issue a writ, arder or direction, more partioularly ane in theaature of Writ of Mandartus, declaring the Assessment Order di. B10) 2024passed by the 3° respondent us 147 raw 1441448 of the Income-tax Act forAY. 0078-18 vide DIN nol TBAMAST/S/ 14 72023-2417 080254737 { tT}, which ispassed as a catsequence of the order passed U! fg (48 AC) GLO? .O4 2022 widDIN No. ITBAIASTIFM48A/2082-23/104280092 1} and ihe notice ufs 148oO 04.0022 vide DIN No ITBAIAST/S148_ 1/20e8e- Sa OdSso Hoary),issued by the JAO(ist respondent) instead of PACKS" fesponcen',écontrary te the provisions of Sec. 149 of the Act, as vend {. Hegal, and cantraryto the Principies of Natural Juehoe:IANO: 1 OF £024:Petition under Section 751 CPC is fled praying that in thenircumstances stated in the affidavit fled in support of the wrt petition, theHigh Court may be pleased to stay all further proceedings pursuani to theAssesament Order dt 31.01.2024 passed by the O° respondent u/s 147 rows{44/1448 af the income-tax Act for AY. 2078-19 vide DIN No,ITRAIASTISM4 T/2099-24/ 10608947311). and may pass such other order(s)as the Hon'ble Court deems ff and proper in the nieresta of subsjustice, as otherwise the Petitioner would be pul io inmperable loss and severecourt,The peddion coring on for hearing, upon perusing the Petition and the--affidavit Med in support thereof and the order of the High Court orc fer dated08.08.2024 made herein and upon hearing the arguments of Si DunduManmohan, Advocate for the Petitioner and Sd Pyjaya Rurnar, learnedSenior Standing Counsel for Income Tax for the Respondents,2aly,FrJadis:Myaix*2ifye RaoadS3Nir.isPs2IA NO.1 OF 2024 INWRIT PETITION NO: 17288 OF 2024RotweenyearfRHOExaPatfard 4,AyHy2=¥inceRespondentsHetoadSemay.Byiwe'Ro Oh~inew,XuotasAstrein analade {&204¥easpondens.,. Seog?guyfolkstandshall»iF OCCASION2$5<earing.'List these matiere on 27.08.2024 under the same caption.granted on fhe sarinterim ordersextended Hi the next date of hORDER

=AOE. Lous bodius o%ts - iheroe ion iad r%cS ifSon on, C3 Seeddee A on, trond:

4 "7 a, oe wce td on Ch. ombese Paes 0 " a geeens,ne work pe oo 43 aeoS a ' i Cm met beno>, 'nea re ek ve, ass ry ey8 2% "en fe fi Ee oo ysee ae " at kao ty f, *& ee: S "5ey % me: pon sheet Ley a ae 3 rs Pa ry Sonoodt x secaadC3 bak aes et " wr Pg yet wee. heagh "4 i _a ; . aeeeeey BY aig , wee Eh nnn e ~ oD : ryvery £23 bebe oy Lt £4 cheat ae Soden ee TE ey "he habe/ "hag . us pace rag ¢ Ne s Set a as a wok ae -

ra wo &3 my 4 oy er Ag rn rr fmSotinns athe. Eadie weet , "ayy Ket aaa Senet - Sad Seog He sate £3 7o% EY m am pom, on cm Bs " ~ OS Gh SO es fd i, heeNee Sn " fh Pan o% ob re oo 4 Yas Le a "eae 1 ; Sadbereeh a we Cy co LA " . = "7% 4 rai 2 fh Yanna oy ¢ fy, a3 when aA ewes penn, Ae, he wt ihe Sok ow, po, A "er if aiwou s wes vont a a i orchant ; head ae fe C 4 Mie ; ae date pn, pa ned ee aX, deve 'noedm ae a zo he ie oe p~ fe te ny th.Ly £5 as wet yor ime a ce oe ns << SO rr Sted"af "3 ye Fats She heal my i eed oss o oa note cee a wn when, C4see a] a com thd 4 ey bs , oe "£4 Kio pes Cs m3 Me 'beadoe if oie i a " ce ee bee otni ea ae ie oy o 5 Ge ORE, wa, ES ee id pa ronme toe a, eo OB : oa eal me i Ey& Pai ry x a $y, 1 ae a b wh AE tt i i 2 eAhor aie e weed es ian my ey he oe a aaa ne we Bak, Sieve waeSeal ood ae o3 a ahead. 0h oA, ts Do eee nee ate iC3 on coca on Baby, Sd ot os a wad had B rs a) - natalcy Bus af oe} ood, ae they ia re os, f na a Che me i o ete.% aa aa a 4% jeune ia . on howe if a A& © 6 © £¢ & ¢ & OG Gm Bsi ro = 1 Gs o a '3 Ba emwy wee ped hs waa "i, tee . wee aeast wo x oe * whee bas, rn 3 Cy hee fs,boon ry we 353 te £74 a4 an hoo ge as rad ¢ cen ¢%am m TS 2, be se reat we ss Shae army, LOiy ; heme ai on on %, a re oat ~ 7pw he re oh i c = Fo "om 8 wm Be Bw BYae, , io ra o ie a : GO ee aas) styl whee ag may. eg 594 *, i ewe a fee. bee rare, we nepare a - xs @ & he -- = @& © 8 £ 6 wo 2an be as : pos sy > oe In 2 ee meyy Me 'oa eee tS o sin Freed ay OG ra hee Me oe4 is ee, * _ ~ a lon a E ohhy fae wg © 2 ae Oe"a Won san ss ns "f, ap J J J Je £ S&S ££fey ty S ad £G hs & ww a IDnn . ze 3 os wn i ee -

vena wr rote, wey s a ees . ~e oS Cs 3 i a £ i eo £4rag! pe ft ent ord aed ae Pea A eal et aha! Abaed pat Saale lead Calaoe atte Bees in ire ire pared pevees one go ram sy 4, o% *,gc Dos a Dam & Fae baa wm bs €2 £3 (> GO ts 13 @i f fF ra , ¢ tf f *, 0% % %, < r% etyuw oe 3 ' i pe 3 oe €) (2 (2 (2 OF OF ( ©5 " rn i, "4 : : "4 f y& oe 2 & s 's o o Go @ &@ YY G&G Bw Y& w' 3 : : ; pte sOey by KE e ' a a f° rae & J EO Jz be ke%, %, rete, * " my me(2 UP oR oi te ad td ti py ht OO © & % O OCCO tb g@ ae to a al tf myoe 8 & & a ® 0) © oe go. [a oS Ge > © eSagree. rs ot -- rea) ea) few Lo ch we geen ee geen gee en yer eer ageee,

To,

(tttee,

% %y

ord ned

ath, nt

wart

% eepesea

2tent© ie) oe A ;

£4 a: 2% _ ie asee ve fe , atten, g%© ie wo im a, <% ity oe wedta, eal <4 nae ara Ld ory pond vent tedos od a wy os. oon aa fy £5ee a * A Ch, Le an, fre "

ee th. ¥ 7 ee th. atin fe revereme ' a tbe Kecad rete, 7% Be BS a ptt, £ onwe ia rn nan yom on, oS Co % fy aie ee e% Seal! ohon "ane a rend % o2 z% Sark sere? fg os ih an negr a nat ae pea pend an, , a wae tis nn a: vot te,Ga Be sm w Ch ont a: ra 2 a BR oh fh.Keene iS tk oe ", sone ; he me f (aa fs be "a ie on o non ce - & € 4 omwe tad aocek ve (9 7 A 7% ud eS td venaatl ne sean At Seow Riese # % 2, ned seal ant ie eB wm & m OO Beie Se if ie ae is Ls oe fi ee as Gee *ih ty a , ie iB ae "ey an a rnoe oe Pata % a ve ek at we foe £5 ye S a as ts pes: "A, 2 cae vapl 5 ee 43 "te te ekea aad hi 3 to £% a, : ger "he Sone % os be yeeee seat oh. eo > 3 Go re fe eaeoe 4 Ke @ A om of a ol aq ES A Ty eS oeLE : he ae es ad 7 in oe fre ae : aH oo co % 'ie e ce we a e @£ ee & a'o x tty fers a, "nt hte, yer ; oe oer * by pened: bag * im Oo, pe vn ae y a,a . we 3 ih. ae : " a ae B&B » & &Rie on sane we a ". y 4, '© 4 tar, praewn,eo) po oot Pa a) A A oe ae Noe a m oe aig naes) we 'a ae deer RS ne woos bees fe ee Eee ee gei G "s Oe oe io, "o tt © @ & # Be A ~,ey oo oe " eer vere 4 we kes Ch De ie ry "

Lhd sony pe banne we Feat 3 oe oon Oe uy Oe Gat ate Ce.cee wm oo ost 1% Ny 2B rhe Me vee ge oe as ie won ooner tt eben oe b " wee names, me by So ' ,be Be u eh, thon oa ii had me for 1% oe cA oo po se 'gf parse4 feed Sed a vee AY wee oe ee ws bean ee ary : rywe w we {Fh Be: ves - th wee was ws ea neem A raB pod ue a ¢ rong] ve tg ring on re ie ain , wi,ee ib ~ re) een, Qn an ve ye fee fo TE Ht we ¥we a iw ea Fant G i pn an 7 ee a, ee hy SEoy ty A pee "aes Ai od eed i is rg A rans ge eehe ae von a "4, wa ton en re Boe en,f Mey of pas) ee re gee presents a2 a3 we fee gel 63 we eee & £3 wi fo fore Gone bees atoon "En prs agent : 'i an hace! we es tay fl we eeif fs Gi on Ee 'S S of tn aan? ae 23 mG 5 & &F & BF FEEEGA SE mf Borr : i ¢ ie OEE Aaged Al 2B [a] ri 4 o eo 7 i oi G fh af if 3 g a eo; eet i ed t i, i rn, oei ey : " ae i ve ee oo no 6 o ® & gwrs er Oo 2 2 & | ° BEE 2S 22" &. t, g A : ~ is ¢ae ae ry ves oe bad so 3 i és La ¢ } tn es. 'aed Ly Bs £4 c% ie rs a " tt 0 (© t ' 2 RBid 3 hh . ° nt g fi Pa Lf ee oe ad ppe "hy tA$ 03 Py " "sent Led fat aot $y f% tat onhee EL ce e ae oe a ' 24% ~~ " Non? Keel Q aksrs peat Ps a pres, fe [ae ae en wy Bs is ay ee ti ie , mm, ?Su % mn, been z ¢ : sh BG : £5, a

-% Sine! eg 2% x 4 < ra ion pa [ae Poa fen yo 'ad a3 AS aebaad "4 ud CP Coo Cs rs om, & B&R & avot ry a nod r+ 6 ae re re ee &vad a "see rat om ad ay 4A, ife

ee ios A A 'ss fe¢ a Ct oFwf

22~ra2%y~

agers

Lee

MASH COURT

DATED: Ta/Qeeas8

LIST THESE MATTERS ON 27.08 2024

ORDER

WRIT PETITION Nos. 14881, 14678, 14852, 28820, 29768, 29980, 31648, 34763,31808, 32086, SAOT4, A2AV?, IVS, B2IGS, BISA, 323SH, B29ER, B2aBs, B2A99,32740, 38047, S3ONS, 83278, 2I2WE, GBB92, BIGAT of WWI and BED, 42GH, 429g,4296, 4340, 4904, 4994, 5452, 6304, 6424, F894, 7804, TAOS, TIO4, TIGR, BIBS8194, F164, G2HG, B2GS, BATA, SRSI, BBWS, 9293, 89s, S99, BBET, HIT 2882,BSAG, GOOG, SOGS, 91ZS, O2VS, GATE, QS17, GEST, STB, OT2E, |7a2, STS, a79BSO1, SHOR, SROS, SANG, S44, 10212, 10849, 1O9H4, 10367, 19852, 1087S, 1O8R4,10635, 10828, 10864, 10791, 10807. +1108, 44468, 4 49292, 14294, 14244, 149984,11256, 19344, F488, 44894, 14404, 145843 2, (4808, 11652, 14783, 19784,12824, 12426, 12489, *e70, 42980, 40088, 19128. 1397 7, UNOH4, 1SII4, TEATSae, roe ag, anak M628. 18551, 19748, 19862, 1088 893, 13924, 13928,

aeaecas:

x

me;

wthewadeoeoePy

T4428, V4NSS, 14940, 14142, 14508, 14818, 14818, 14897, 14823, 14799, Ja7 eS,jars, igea?, +0738, sg05t, 40190, 10176, tedb1, setae anaga {B484, 18923,ISOTT, TRON and TF2SS OF Poze

INTERIM ORDER EXTENDED