Counsel For The [Petitioner: ]Sri A v. A. Siva Kartikeya

HIGH COURT FOR THE STATE OF TELANGANA AT HYDERABAD(Special Original J urisdiction) FRIDAY, THE SECOND DAY OF AUGUSTTWO THOUSAND AND TWENTY FOUR PRESENT THE HONOURABLE SRI JUSTICE SUJOY PAUL THE HoNoURABLE SRI L usTIcIT?IvIAVARAPU RAJ ESHWAR RAo WRIT PETITION NOS.20662, 20695, 20700,20704,20712.20 742, 20744,207 s',t,2 0767. 20768 & 20807 0F 2024 WRIT PETITION NO: 20662 0F 2024 Betwe e n: ,t:illj;", it,1,'s Hclly,'rood Footwear. Reoresented sy its R/o l"rana3ir] !._2-4C GanChr i11..-". Chc,vk. SrC:irp3t. ii,"a,;;a ya,{:gir-i. tvledak S,o _ r\tr. 502 Avula103, ..PETITIONER AND 1The lncorne Tax Offrcer W"r9 .1 '"Floor, Subhash Road, Siddipet : Tet;;g;;i;' , Siddipet. lncome Tax Office, ["'""' ]g_1-22, 1 stFloor, Subhash Road, Siddipet : Tet;;g;;i;' , Siddipet. lncome Tax Office, ["'""' ]g_1-22, 1 st 23, The AC Guards, Hyderabad - Principal Commissioner SOO gltlSgnp OO+, fefang"n".' Tax - 4, Hyderabad, tT Towers, [''""'']10_2_ 3Assessment Unit. Income Tax Deparrment, National e_Assessment center.N:w 3":'*, Ti33r|" [+ot, ][2no-rrboi ][Eril,;; ][':'#;;;t'1 ][ri;h; ]['si,;ili;;]N:w 3":'*, Ti33r|" [+ot, ][2no-rrboi ][Eril,;; ][':'#;;;t'1 ][ri;h; ]['si,;ili;;] ..RESPONDENTS Petition under Articre 226 0f the constitution of rndia praying that in thecircumstances stated in the affidavit fired therewith, the High court may bepleased to issue a writ of Mandamus or any other appropriate writ, order orDirection, decraring the order passed by the 1st Respondent, u/s 14r rrw sec.'144 of the lncome Tax Act, .1961, dated 13.O3.2024, bearing DlN..lrBA/AST/s/14il2o23- 2411062573474(1), tor the Assessment year 2018 - 19,as arbitrary, ilegar, bad in raw, void-ab-initio, viorative of the principres of naturarJustice apart from being viorative of Articres i a, r 9( 1 xg) and 265 of the Constitution of lndia and Sec. 14gA of the lncome Tax Act, 1961 , andconsequently set aside the same in the interests of justiceconsequently set aside the same in the interests of justice lA NO: 1 oF 2024 Petition under Section 151 cpc praying that in the circumstances statedin the affidavit fired In support of the petition, the High court may be preased tostay all further proceedings, incruding any recovery, pursuant to the order passedby the ['l ]st Respondenl, urs 147 r/w sec. 144 0f the rncome Tax Act, 1961, dated1303.2024. bearing DrN: rrBA/ASTrs/14712023-24110625t3414(1), for theAssessment Year 2O1g - 19, pending disposal of the above Wrrt petition. Counsel for the [petitioner: ]SRI A. V. A. SIVA KARTIKEYA Counsel for the Respondents: Ms. BOKARO SAPNA REDDy,REDDy, Jr. SC FOR TNCOME TAX U/RIT PETITIO N NO: 2069 5 0F 2024 Belween: Agriculturrst. 508 lv!r 001 Narasimna , TetanganaR,to. pol3arj-46ionrDasarr Gudem, S/o. Mr Ramulu Yellareddy polagoni. Gu"dem. Ni:._rpa-t:y'l.f a;,. : 5i 1.=.:;s rli".ir'Oce . ...PETITIONER AND 1Assessment New New Delhi Deth i, - Room I 10 Unit. 003.No. lncome 40 1, Tax.D_epartment,National e_Assessment 2nd Fkt";,' EfC; ;;,'J;;r-h" rr;-N;ri;..sft Center.ili; :IThe lncom,; Tax Under Bridge Nalgonda Officer. 508 001, rygrg^l,Nalgonda fefaigi";' Income ['"" ]''I;,< Office. Near Rail,3The Prrncipal Chief Commrssroner Telanqana, 3. AC Guards'Hyderabad Hyderabad. R.gT-N-o_. SZZ, _ sooocj+, ^of r-ejr#;;;;" " "gth lncoge iio"or Tax, Andhra ' il'gtork. LT.Towers, pradesh .10_2_andIThe lncom,; Tax Under Bridge Nalgonda Officer. 508 001, rygrg^l,Nalgonda fefaigi";' Income ['"" ]''I;,< Office. Near Rail,3The Prrncipal Chief Commrssroner Telanqana, 3. AC Guards'Hyderabad Hyderabad. R.gT-N-o_. SZZ, _ sooocj+, ^of r-ejr#;;;;" " "gth lncoge iio"or Tax, Andhra ' il'gtork. LT.Towers, pradesh .10_2_and ...RESPONDENTS ...RESPONDENTS Petition under Articre 226 0r rhe constitution of rndia praying that in thecrrcumstances stated in the affidavit fired therewith, the Hrgh court may bepleased to issue a Writ of Mandamus or any other appropflate Writ, Order orDirection, declaring that the order passed by the ist Respondent, uts 147 r/w sec.1448 of the tncome Tax Act, 1961 , dated 26.03.2024, bearinq DIN and Notice No. ITBA/AST/S/14712023-2411063404123(1), for the Assessment Year 2015 - 16 asarbitrary, illegal, bad in law, void-ab-initio, violative of the principles of naturaljustice, apart from being violative of Articles ta, 19(1)(g) and 265 of theConstitution of lndia and Sec 14BA of the lncome Tax Act, ['1961 ]and toconsequently set aside the same in the interests of justice.Constitution of lndia and Sec 14BA of the lncome Tax Act, ['1961 ]and toconsequently set aside the same in the interests of justice. lA NO: 1 OF 2024 Petition under Section 151 CPC praying that in the circumstances stated inthe affidavit filed in support of the petition, the High Court may be pleased to stayall further proceedings, including any recovery, pursuant to the order passed bythe 1st Respondent, u/s 147 rlw Sec. 1448 of the lncome Tax Act, 1961, dated26 03.2024, bearing DIN and Notice No. ITBA/AST/S/14712023-2411063404 23(1),for the Assessment Year 2O15 - 16, pending disposal of the above Wnt Petrtion. Counsel for the Petitioner: SRI A. V. A. SIVA KARTIKEYA Counsel for the Respondents: Ms. BOKARO SAPNA REDDY, Jr. SC FOR INCOillE TAX WRIT PETITION NO: 20700 OF 2024 Between: lvlr. Srinivas Goud Anthati, S/o. Mr. Brkshapathi Goud Anthati, aged 50 years, Occ.Business, RJo. Plot No. 129, Sri Srinivasapuram Colony, Vanasthalipuram,Hyderabad - 500 070, Telangana. ...PETITIONER AND 1Assessment Unit, lncome Tax Department, National e-Assessment Center,New Delhi, Room No.. 4O1 , 2nd Floor, E-Ramp, Jawaharial Nehru Stadrum,New Delhi - 110 003.New Delhi, Room No.. 4O1 , 2nd Floor, E-Ramp, Jawaharial Nehru Stadrum,New Delhi - 110 003. 2The lncome Tax Officer, Ward 9 (1)Hyderabad, lT TowerAC Guards MasabTank HyderabadTank Hyderabad 3The Principal Commissioner of lncome Tax - 4, l.T. Tower, AC Guards,Masab Tank, Hyderabad - 500 004, Telangana.Masab Tank, Hyderabad - 500 004, Telangana. ..RESPONDENTS Petition under Article 226 of lhe Constitution of lndia praying that in thecircumstances stated in the affidavit filed therewith, the High Court may bepleased to issue a Writ of Mandamus or any other appropriate Writ, Order or Direction, declaring that the order passed by the 'lst Responde.t, uls 147 r/w Sec.1448 of the lncome Tax Act, 'rg61, dated 22.02.2024, bearing DIN and Notice No..1448 of the lncome Tax Act, 'rg61, dated 22.02.2024, bearing DIN and Notice No..lrBA/AST/s/14712023-2411061329380(1), for the Assessment year 20iB - 19. asarbitrary, illegal, bad in law, void-ab-initio, violative of the principles of naturaliustice, [apart ]from being viorative of Articres 14, r9(jxg) and 265 of theiustice, [apart ]from being viorative of Articres 14, r9(jxg) and 265 of theconstitution of lndia and sec 14gA of the lncome Tax Act, .r961, and toconsequently set aside the same in the interests of justice.consequently set aside the same in the interests of justice. lA NO: 1 OF 2024 Petition under Section i 5i cpc praying that in the circumstances stated rnthe affidavit filed in support of the petition, the High court may be pleased to stayall further proceeciini;s. incruding any recovery, pursuant to the order passed bythe ['1 ]st Respondent u1s 147 rlw sec. 'r44B of the lncome Tax Act, 1961. rated22022024. bearing DtN and Notice No.lrBAtAsT7stl4Ttzo2i)-24t1o613zg3}o(t),for the Assessnr3nl \'e3r 20,1 8 - 19, pending disposal of the above v/rit petition. Counsel for the Petitroner: SRI A. V. A. SIVA KARTIKEyA Counsel for the Respondents: Ms. BOKARO SAPNA REDDy, Jr. SC FOR INCOME TAX WRIT PETITION NO: 20704 0F 2024 Between: lA NO: 1 OF 2024 Petition under Section i 5i cpc praying that in the circumstances stated rnthe affidavit filed in support of the petition, the High court may be pleased to stayall further proceeciini;s. incruding any recovery, pursuant to the order passed bythe ['1 ]st Respondent u1s 147 rlw sec. 'r44B of the lncome Tax Act, 1961. rated22022024. bearing DtN and Notice No.lrBAtAsT7stl4Ttzo2i)-24t1o613zg3}o(t),for the Assessnr3nl \'e3r 20,1 8 - 19, pending disposal of the above v/rit petition. Counsel for the Petitroner: SRI A. V. A. SIVA KARTIKEyA Counsel for the Respondents: Ms. BOKARO SAPNA REDDy, Jr. SC FOR INCOME TAX WRIT PETITION NO: 20704 0F 2024 Between: o-cc Ms Sandhya Koonreddy, Farmer R;o 2 i4/1. pacharigadda D/o Mr , Deshireddy oonairlaricldem. Govind Reddy, rv;"iiragl;; aged 36 [-lr"rr6Iilo,]years,- 5O8 217 , Tela nga n a- 5O8 217 , Tela nga n a ..PETITIONER AND IThe lncome Tax Officer, rygrg 1, Nalgonda, lncome Tax Office, Near RailUnder Bridge, Natgonda - 508 001, Tela"ngana.Under Bridge, Natgonda - 508 001, Tela"ngana.2The Prinqpal Commissioner of lncome Tax -1, Hyderabad, Room No.71i, 7thFloor, tT Towers, AC Guards, tvlasab Tank, HVOeiJOiO _ SOO OO+, fJrng;na.Floor, tT Towers, AC Guards, tvlasab Tank, HVOeiJOiO _ SOO OO+, fJrng;na.3Assessment Unrt rncome Tax_Department Nationar E Assessment centerNew Dethi, Room No 401 2nd Floor E Ramp .lawif.,arfaf ruenru StaOiLm f.fe*Delhi.New Dethi, Room No 401 2nd Floor E Ramp .lawif.,arfaf ruenru StaOiLm f.fe*Delhi. ...RESPONDENTS Petition under Article 226 o'f the Constitution of lndia praying that in thecircumstances stated in the affidavit filed therewith, the High Court may bepleased to issue a Writ of Mandamus or any other appropriate Writ, Order orDrrection, declaring that: a. the order passed under Sec. laBA(d) of the lncome Tax Act, 1961, dated30.O4.2024, bearing DIN and Notice No.lTBA/AST/F/148A/ 2024-2511064456158(1), by the ['1st ]Respondent, for the Assessment Year 2020 -30.O4.2024, bearing DIN and Notice No.lTBA/AST/F/148A/ 2024-2511064456158(1), by the ['1st ]Respondent, for the Assessment Year 2020 - b. the notice issued under Sec. 148 of the lncome Tax Act, ['1961 ], dated30.04.2024, bearing DIN and Notice No. ITBA/AST/S/148-112024-2511064457685(1), by the 1st Respondent, for the Assessment Year 2020 - 21 ,30.04.2024, bearing DIN and Notice No. ITBA/AST/S/148-112024-2511064457685(1), by the 1st Respondent, for the Assessment Year 2020 - 21 , as arbitrary, illegal, bad in law, void-ab-initio, violatrve of the principles ofnatural justice, apart from being violative of Articles 14, 19(1 Xg) and 265 ofthe Corrstitution of lndia and Sec 148A of the lncome Tax Act. 1351. aaC tocc.s3q,-r3r'ltly s3t aside the same in the inte13sts ci;us: :e lA NO: 1 OF 2024 Petition under Section 151 CPC praying that in the circumstances stated inthe affidavit filed in support of the petition, the High Court may be pleased to stayall further proceedings, including any recovery, pursuant to the notice issuedunder Sec. ['148 ]of the lncome Tax Act, 1961, dated 30.04.2024, bearing DIN andNotice No.lTBA/AST/S/148-1/2024-2511064457685(1), by the 1st Respondent, forthe Assessmenl Year 2020- 21, pending disposal of the above [y/rit ]Petition. Counsel for the Petitioner: SRI A. V. A. SIVA KARTIKEYA Counsel for the Respondents: Ms. BOKARO SAPNA REDDY, Jr. SC FOR INCOME TAX WR|T PETITION NO: 20712 OF 2024 Between: [\ilrs. Ruksana Khatoon, D/o. Younus Mohammed, aged 59 years, Occ.- Housewife,Rlo. 8-2-4131118, Road No. 4, Banjara Hills, Hyderabad - 500 034, Telangana. AND 1The lncome Tax Officer, Ward 6(1), Hyderabad, l.T.Towers, AC Guards,Masab Tank, Hyderabad - 500 004, Telangana.Masab Tank, Hyderabad - 500 004, Telangana. Counsel for the Petitioner: SRI A. V. A. SIVA KARTIKEYA Counsel for the Respondents: Ms. BOKARO SAPNA REDDY, Jr. SC FOR INCOME TAX WR|T PETITION NO: 20712 OF 2024 Between: [\ilrs. Ruksana Khatoon, D/o. Younus Mohammed, aged 59 years, Occ.- Housewife,Rlo. 8-2-4131118, Road No. 4, Banjara Hills, Hyderabad - 500 034, Telangana. AND 1The lncome Tax Officer, Ward 6(1), Hyderabad, l.T.Towers, AC Guards,Masab Tank, Hyderabad - 500 004, Telangana.Masab Tank, Hyderabad - 500 004, Telangana. 2The Principal Chref Commissioner of lncome Tax, Andhra Pradesh andTelangana, Hyderabad Room No.- 922,gth Floor, 'B' Block, l.T.Towers, 10-2-3, AC Guards, Hyderabad - 500 004, Telangana.Telangana, Hyderabad Room No.- 922,gth Floor, 'B' Block, l.T.Towers, 10-2-3, AC Guards, Hyderabad - 500 004, Telangana. 3- Assessment Unit, lncome Tax Depa(ment, National e-Assessment Center,New Delhi, Room No.- 4O1 , 2nd Floor, E-Ramp, Jawaharlal Nehru Stadium,New Delhi - 110 003New Delhi, Room No.- 4O1 , 2nd Floor, E-Ramp, Jawaharlal Nehru Stadium,New Delhi - 110 003 ...RESPONDENTS Petition under Artrcle 226 of lhe Constitution of lndia praying that in thecircumstances stated in the affidavit filed therewith, the High Court may bepleased lo issue a Writ of lt4andamus or any other appropi'iate Writ, Order orDirection. d ecla ring that. a. the order passed under Sec. 146A(d) of the lncome Tax Act. 1961, dated26 0-r 2C2 i 5ea'irl Dl\ ard Notrce No - lTB,i,/,qST/Fi 148A;2023-2+'i-]a311':-3i1,. cr lr: [1st ]R3sponCsrt. for the Assessment Yea:2)1726 0-r 2C2 i 5ea'irl Dl\ ard Notrce No - lTB,i,/,qST/Fi 148A;2023-2+'i-]a311':-3i1,. cr lr: [1st ]R3sponCsrt. for the Assessment Yea:2)17b. the notice issued under Sec 148 of the lncome Tax Act. 1961 . dated26.A3 2024 bearrng DIN and Notice No.- ITBA/ASTIS/148_11 2023-241106341367 9(1 ). by the ['l ]st Respondent. for the Assessment Year 2017 -1826.A3 2024 bearrng DIN and Notice No.- ITBA/ASTIS/148_11 2023-241106341367 9(1 ). by the ['l ]st Respondent. for the Assessment Year 2017 -18 as arbitrary, illeeal. bad in law, void-ab-initio. violativt) of the principles ofnatural JUSrrce. apart from being violative of Articles 14 19(1Xg) and 265 ofthe Constitution of India and Sec 148A of the lncome Tax Act. 1961 , and toconsequently sel aside the same in the interests of [justice.] lA NO: 1 OF 2024 Petition under Section 151 CPC praying that in the circumstances stated inthe affidavit filed in support of the petition, the High court may be pleased to stayall further proceedings, including any recovery, pursuant to the notice issued under Sec. 148 of the lncome Tax Act. [1961, ][dated ][2610312024, ][bearing DIN ][and]Notice No.- ITBA/AST/S/148-112023- 2411063413679(1), [by ][the ][1st ][Respondent,]for the Assessment Year 2017 - 18, [pending ]disposal [of the above ][Writ ][Petition.] Counsel for the Petitioner: SRI A. [V. ][A. ] Counsel for the Respondents: Ms. [REDDY,]Jr. SC FOR INCOME TAX WRIT PETITION NO: 20742 OF [2024] Between: Mr. Abdul Hadi, S/o. Mr- Mohammed [Abdul ][Hafeez, aged ][44 ][years, Occ.. ][Business,]No. 17t1t456 2 1. Bagh E Jahanara, [Function House Lane, Yakutpura, Hyderabad ][-]500 023, Telangana. ...PETITIONER AND under Sec. 148 of the lncome Tax Act. [1961, ][dated ][2610312024, ][bearing DIN ][and]Notice No.- ITBA/AST/S/148-112023- 2411063413679(1), [by ][the ][1st ][Respondent,]for the Assessment Year 2017 - 18, [pending ]disposal [of the above ][Writ ][Petition.] Counsel for the Petitioner: SRI A. [V. ][A. ] Counsel for the Respondents: Ms. [REDDY,]Jr. SC FOR INCOME TAX WRIT PETITION NO: 20742 OF [2024] Between: Mr. Abdul Hadi, S/o. Mr- Mohammed [Abdul ][Hafeez, aged ][44 ][years, Occ.. ][Business,]No. 17t1t456 2 1. Bagh E Jahanara, [Function House Lane, Yakutpura, Hyderabad ][-]500 023, Telangana. ...PETITIONER AND 1Assessment Unit, lncome Tax [Department, National e-Assessment ][Center,]Ne,,v Deini. Roorr No. [40.1 ]. [2nd ][Floor, E-Ramp, ][Ja',vaharlal ][N:r:u ][Sladrum.]Ne','r D:lhr ' [1 ]10 003Ne,,v Deini. Roorr No. [40.1 ]. [2nd ][Floor, E-Ramp, ][Ja',vaharlal ][N:r:u ][Sladrum.]Ne','r D:lhr ' [1 ]10 003?Th3 ln.cm. Tax Oiircer, W'ard 9(1), [Hyderabad, ][l.T. ][To',',:' ][13 ][G.l:':s]A,4asab Tank, Hyderabad - 500 [004, ][Telangana.]A,4asab Tank, Hyderabad - 500 [004, ][Telangana.]3The Principal Chief Commissioner of [lncome ][Tax, Andhra ][Pradesh ][and]Telangana, Hyderabad, Room [No. ][922,91h ][Floor, ] [Block, ][l.T.Towers' ][10-2']3, ACGuards, Hyderabad [- ]500 [004, Telangana.]Telangana, Hyderabad, Room [No. ][922,91h ][Floor, ] [Block, ][l.T.Towers' ][10-2']3, ACGuards, Hyderabad [- ]500 [004, Telangana.] ...RESPONDENTS Petition under Article 226 of [the ][Constitution ][of ][lndia praying ][that ][in ][the]circumstances stated in the affidavit [filed ][therewith, ][the ][High ][Court ][may ][be]pleased to issue a Writ of Mandamus or [any other ][appropriate ][Writ. ][order ][or]Direction, declaring that the order [passed ][by ][the ]['l ][st ][Respondent, ][uls ][147 ][r/w ][Sec.]1448 of the lncome Tax Act, ['1961, ][dated ][07.O3.2024, bearing ][DIN and Notice ][No']ITBA/AST/Si l4712023-2411062144564(1), [for the ][Assessment ][Year ][2016 ][- ][17, ][as]arbitrary, illegal, bad in law, [void-ab-initio, ][violative ][of ][the ][principles ][of ][natural]justice, apart from being violative of Articles 1a, 19(1)(g) [and 265 ][of ][the]Constitution of lndia and Sec [148A ][of ][the ][lncome ][Tax ][Act' ][1961, ][and ][to]consequently set aside the [same in the interests of justice-] lA NO: 1 OF 2024 Petition under Section ['151 ]CPC prayrng that in the circumstances stated inthe affidavit filed in support of the petition, the High Court may be pleased to stayall further proceedings, including any recovery, pursuant to the order passed bythe 1st Respondent, u/s 147 rlw Sec 1448 of the lncome Tax Act. 1961 , dated07.O3 2024, bearing DIN and Notice No. |TBA/AST/S/14712023-24/1062144564(1). for the Assessment Year 2016 - 17, pending disposal of theabove Writ Petition, and to pass Counsel for the Petitioner: SRI A. V. A. S|VA KARTIKEYA Counsel for the Respondents: Ms. BOKARO SAPNA REDDy, Jr. SC FOR TNCOME TAX WRIT PETITION NO: 20744 OF 2024 Between: It'lrs. Sugana Ar:. r', -r l,lr. LrnJa::h ,A:-. a,l?c 6- ril3rs. OccTarlcr R/o. 15-95/AHusnabad. Ka'ir-- a1:r - 505 Ja7 Te argara ...PETITIONER AND Counsel for the Petitioner: SRI A. V. A. S|VA KARTIKEYA Counsel for the Respondents: Ms. BOKARO SAPNA REDDy, Jr. SC FOR TNCOME TAX WRIT PETITION NO: 20744 OF 2024 Between: It'lrs. Sugana Ar:. r', -r l,lr. LrnJa::h ,A:-. a,l?c 6- ril3rs. OccTarlcr R/o. 15-95/AHusnabad. Ka'ir-- a1:r - 505 Ja7 Te argara ...PETITIONER AND 1Assessment Unit. lncome Tax Deparlment National e-Assessment Center,New Delhi, Room No. 401. Znd Floor, E-Ramp, Jawaharlal Nehru Stadium,New Delhi - 1 10 003New Delhi, Room No. 401. Znd Floor, E-Ramp, Jawaharlal Nehru Stadium,New Delhi - 1 10 0032The lncome Tax Officer, W9r9 ?,Karimnagar, Aayakar Bhavan, Near NatrajTheatre, Karimnagar - 505 001, Andhra Pradesh.Theatre, Karimnagar - 505 001, Andhra Pradesh.\,The Principal Commissioner_of lncome Tax - 2, Hyderabad, Signaturelgryers,- [Opposite ][Botanicat ][Gardens-,. ][Sy ][No ][6(p) ][oi ][Kondapur, ]5y. No,lZ(e) [oJ ][Kothaguda, ][Serilingampatty ][tr/andal, Hyderabad ][- ][500'084, ]RangaReddy District. Telangana.lgryers,- [Opposite ][Botanicat ][Gardens-,. ][Sy ][No ][6(p) ][oi ][Kondapur, ]5y. No,lZ(e) [oJ ][Kothaguda, ][Serilingampatty ][tr/andal, Hyderabad ][- ][500'084, ]RangaReddy District. Telangana. ...RESPONDENTS Petition under Article 226 of the constitution of lndia praying that in thecircumstances stated in the affidavit filed therewith, the High court may bepleased to issue a Writ of Mandamus or any other appropriate Writ, Order orDirection, declaring that the order passed by the 1st Respondent, u/s 147 sec.144 rlw sec. 1448 of rhe lncome Tax Act, 1961. dated 29 02.2024, bearing DIN144 rlw sec. 1448 of rhe lncome Tax Act, 1961. dated 29 02.2024, bearing DINand Notice No: |rBA/AST lsr14712023-2411061766146(1), for the AssessmentYear 2o19 - 20, as arbitrary, ilegar, bad in raw, void-ab-initio, violative of theYear 2o19 - 20, as arbitrary, ilegar, bad in raw, void-ab-initio, violative of the principles of natural justice, apart from being violative of Articles 14, 19(1Xg) and265 of the Constitution of lndra and Sec 148A of the lncome Tax Act, 1961 , and toconsequently set aside the same in the interests of [justice.]265 of the Constitution of lndra and Sec 148A of the lncome Tax Act, 1961 , and toconsequently set aside the same in the interests of [justice.] lA NO: 1 OF 2024 Petition under Section 151 CPC [praying ]that in the circumstances [stated ][in]the affidavit filed in support of the [petition, ]the High [Court may be ][pleased ][to ][stay]all further proceedings, including any recovery, [pursuant ]to the order [passed ][by]the 1st Respondent, u/s 147 w Sec. [144 r/w ]Sec. [1448 ]of [the ][lncome Tax ][Act,]1961, dated 29.02.2024, bearing DIN and Notice [No.. ] 1061766146(1), for the Assessment Year 2019 - [20, ][pending disposal ]of [the]above Writ Petition. Counsel for the Petitioner: SRI A. V. A. SIVA KARTIKEYA Counsel for the Respondents: Ms. J. [SUNITHA, ][Jr. ] WRIT PETITION NO: 20751 OF 2024 Between: Mr. Jagath Reddy Dyapa, S/o. Mr. [Dyapa Beem Reddy, ][qge_d ][6_1 ][years, ][Occ.-]Agriculiurist, No. 144. Flat No 2, Sai Krishna [Enclave ISTF, ][Vanasthali ][Hills.]Vanasthalipuram, Hyderabad [- ]500 070, [Telangana.] ...PETITIONER AND 1. Assessment Unit, lncome Tax Department, National e-Assessment [Center,]New Delhi, Room No.- [401 ], znd Floor, E-Ramp, [Jawaharlal ][Nehru ][Stadium,]New Delhi [- ]110 003New Delhi, Room No.- [401 ], znd Floor, E-Ramp, [Jawaharlal ][Nehru ][Stadium,]New Delhi [- ]110 003 2- The lncome Tax Officer, Ward 9(1), Hyderabad, [lT ][Tower, AC Guards, ][Irlasab]Tank, Hyderabad [- ]500 004, Telangana.Tank, Hyderabad [- ]500 004, Telangana. WRIT PETITION NO: 20751 OF 2024 Between: Mr. Jagath Reddy Dyapa, S/o. Mr. [Dyapa Beem Reddy, ][qge_d ][6_1 ][years, ][Occ.-]Agriculiurist, No. 144. Flat No 2, Sai Krishna [Enclave ISTF, ][Vanasthali ][Hills.]Vanasthalipuram, Hyderabad [- ]500 070, [Telangana.] ...PETITIONER AND 1. Assessment Unit, lncome Tax Department, National e-Assessment [Center,]New Delhi, Room No.- [401 ], znd Floor, E-Ramp, [Jawaharlal ][Nehru ][Stadium,]New Delhi [- ]110 003New Delhi, Room No.- [401 ], znd Floor, E-Ramp, [Jawaharlal ][Nehru ][Stadium,]New Delhi [- ]110 003 2- The lncome Tax Officer, Ward 9(1), Hyderabad, [lT ][Tower, AC Guards, ][Irlasab]Tank, Hyderabad [- ]500 004, Telangana.Tank, Hyderabad [- ]500 004, Telangana. 3. The Principal Chief Commissioner of [lncome ][Tax, ][Andhra ][Pradesh ][and]Telangana, Hyderabad, Room No.- 922,91h [Floor, B ][Block, ][l.T.Towers, ][10-2-]3, AC Guards, Hyderabad [- ]500 004, [Telangana.]Telangana, Hyderabad, Room No.- 922,91h [Floor, B ][Block, ][l.T.Towers, ][10-2-]3, AC Guards, Hyderabad [- ]500 004, [Telangana.] ...RESPONDENTS Petition under Article 226 of the Constltution of [lndia ][praying ][that ][in ][the]circumstances stated in the affidavit [filed ][therewith, ][the ][High ][Court ][may ][be]pleased to issue a Writ of Mandamus or any other appropriate [Writ' ][Order ][or]Direction, declaring that a- the order passed by the ['l ]st Respondent, uls 141 r/w Sec. 1448 of thelncome Tax Act. 1961, dated 30.'10.2023, bearing DIN and Notice No._ITBA/AST/S/14712023-241105751 3053(1 ), for the Assessment year 2015 _.16; &lncome Tax Act. 1961, dated 30.'10.2023, bearing DIN and Notice No._ITBA/AST/S/14712023-241105751 3053(1 ), for the Assessment year 2015 _.16; & b. the orders passed by the 1st Respondent, levying penalties u/s 271 F,271(1)(c) and 271(1)(b)of the tncome Tax Acr, 1961. dated 16.04.2024,05.04.2024,19.04.2024bearin9 DtN-tTBA/pNL/Fr 27 1 Fl2O24-25/ 1 0641 2857 8(1 ), ITBA/PNL/F/27 1 (1 )(c)t 2024-2St j a63s284OS(1) andlrBA/PNL/F/271(1)(b)r2024-2sl1064208378( j ), for rhe Assessment year2015 - 16271(1)(c) and 271(1)(b)of the tncome Tax Acr, 1961. dated 16.04.2024,05.04.2024,19.04.2024bearin9 DtN-tTBA/pNL/Fr 27 1 Fl2O24-25/ 1 0641 2857 8(1 ), ITBA/PNL/F/27 1 (1 )(c)t 2024-2St j a63s284OS(1) andlrBA/PNL/F/271(1)(b)r2024-2sl1064208378( j ), for rhe Assessment year2015 - 16 as arbitrary, illegal, bad in law. void-ab-initio, violative of the principles ofnatural lustice. apart from being violatjve of Articles 1 . 19(1Xg) and 265 ofthe Constitution of lndia and Sec 148A of !he lncome Tax Act. i961, and toConsequently set aside the same ,n the rnterests of just:ce.Consequently set aside the same ,n the rnterests of just:ce. lA NO: 1 OF 2024 Petition under s3ction I51 cpc praying that in the .rrcJmstances stated rnthe affidavit filed in support of the petition, the High couri may be pleased to stayall further proceedings, including any recovery, pursuant to the order passed byall further proceedings, including any recovery, pursuant to the order passed bythe 1st Respondent u/s 147 rrw Sec 144B of the rncome r-ax Act_ [.1961, ]dated30.1o.2023, bearing DrN and Notice No.- rrBA/AST/s/147t2o23-24t1057513053(1), for the Assessment year 2015 - 16, pending disposal of the1057513053(1), for the Assessment year 2015 - 16, pending disposal of theabove Writ Petition. Counsel for the Petitioner: SRI A. V. A. SIVA KARTIKEYA Counsel for the Respondents: Ms. BOKARO SAPNA REDDy, Jr. SC FOR TNCOME TAX WRIT PETITION NO 20767 0F 2024 Between: Mr Venkat RedOy N,4andadi, S/o. IVlr. Lrnga Reddy lr.4andadi. aged 44 years, OccBusiness, Ryo. 6-41. Ashok Nagar, Chartapilty. Natlonda Sos 06i. Teiaii;; -' AND 1The lncome Tax Officer, Ward 1, Nalgonda, lncome Tax Office, Near Rarlunder bridge, Nalgonda, Nalgonda - 508 001, Telangana.under bridge, Nalgonda, Nalgonda - 508 001, Telangana. Counsel for the Petitioner: SRI A. V. A. SIVA KARTIKEYA Counsel for the Respondents: Ms. BOKARO SAPNA REDDy, Jr. SC FOR TNCOME TAX WRIT PETITION NO 20767 0F 2024 Between: Mr Venkat RedOy N,4andadi, S/o. IVlr. Lrnga Reddy lr.4andadi. aged 44 years, OccBusiness, Ryo. 6-41. Ashok Nagar, Chartapilty. Natlonda Sos 06i. Teiaii;; -' AND 1The lncome Tax Officer, Ward 1, Nalgonda, lncome Tax Office, Near Rarlunder bridge, Nalgonda, Nalgonda - 508 001, Telangana.under bridge, Nalgonda, Nalgonda - 508 001, Telangana. Assessment Unit, lncome Tax Department, National e-Assessment Center,New Delhi, Room No.: 401, 2nd Floor, E-Ramp, Jawaharlal Nehru Stadium,New Delhi - 1 10 003.New Delhi, Room No.: 401, 2nd Floor, E-Ramp, Jawaharlal Nehru Stadium,New Delhi - 1 10 003. 3. The Principal Chief Commissioner of lncome Tax, Andhra Pradesh andTelangana, Hyderabad, Room No.. 922,9Ih Floor, B Block, l.T.Towers, ['10-2-]3, AC Guards, Hyderabad - 500 004, Telangana.Telangana, Hyderabad, Room No.. 922,9Ih Floor, B Block, l.T.Towers, ['10-2-]3, AC Guards, Hyderabad - 500 004, Telangana. ...RESPONDENTS Petition under Article 226 of the Constitution of lndia [praying ]that in thecircumstances stated in the affidavit filed therewith, the High Court may bepleased to issue a Writ of Mandamus or any other appropriate Writ, Order orDirection, declaring that a. the order [passed ]u/s 148A(d) of lhe Income Tax Act, 1961, dated1204.2024 bearing DIN ard Nclice No.. ITBA/AST/F/1484i2O24-25,t1CA1)7 19lCa [1 ]). by tn3 ['l ]st R3soond3ni. fcr the Assessment Year 2020 -21 ,1204.2024 bearing DIN ard Nclice No.. ITBA/AST/F/1484i2O24-25,t1CA1)7 19lCa [1 ]). by tn3 ['l ]st R3soond3ni. fcr the Assessment Year 2020 -21 , b. the notice issued u/s 148 of the lncome Tax Act, 1961, dated 12.04.2024,bearing DIN and Notice No.. ITBA/AST/S/148 112024-2511064074037(1), [by]the 1 st Respondent, for the Assessmenl Year 2020 - 21:bearing DIN and Notice No.. ITBA/AST/S/148 112024-2511064074037(1), [by]the 1 st Respondent, for the Assessmenl Year 2020 - 21: as arbitrary, illegal, bad in law, void-ab-initio, violative of the [principles ][of]natural iustice, apart from being violative of Articles 14, 19(1)(g) and 265 ofthe Constitution of lndia and Sec 148A of the lncome Tax Act, 1961, and [to]consequently set aside the same in the interests of [justice.] IA NO: ['l ]OF 2024 Petition under Section 151 CPC [praying ]that in the circumstances stated [in]the affidavit filed in support of the [petition, ]the High Court may be [pleased ][to ][stay]all further proceedings, including any recovery, [pursuant ][to the ][notice issued ][u/s] 148 of the lncome Tax Act, 1961, dated 12.04.2024, bearing DIN and Notice No..ITBA/AST/S/148-112024-2511064074037(1), by the 1st Respondent, for theAssessment Year 2020 - 21, pending disposal of the above Writ petition. Counsel for the Petitioner: SRI A. V. A. SIVA KARTIKEYA Counsel for the Respondents: Ms. BOKARO SAPNA REDDY,Jr. SC FOR INCOME TAX WRIT PETITION NO: 20768 OF 2024 Between: Mr Thumalapally Narasimhareddy, S/o. Mr. T.Venkataramr Reddy, aqed 7i Vears,Occ Agriculturist, R/o. 16-1-4851344. Flat No 101A, SS S,,vdet ["Homes,' ]Near[\,4atrusri College, Saidabad, Hyderabad - 500 059, Telangana. ...PETITIONER AND '1 . Assessment Unit lncorne Tax Department Natlonai e-Ass:ssment Center,Ne'ar Delhl, Room No.: 401, 2nd Floor. E-Rr,-nc Ja,,,:h rri:i Nehru Stadium,ll:v', D:lri - 1 10 003.. Assessment Unit lncorne Tax Department Natlonai e-Ass:ssment Center,Ne'ar Delhl, Room No.: 401, 2nd Floor. E-Rr,-nc Ja,,,:h rri:i Nehru Stadium,ll:v', D:lri - 1 10 003. 2. Tae lncom: Tax Oificer, !'ia:J gli) Flr:l:::c: I ll [--:,.,::s. ]AC Guar-ds,It4asab Tank, Hyderabad - 500 004, Telan!;ana.It4asab Tank, Hyderabad - 500 004, Telan!;ana. WRIT PETITION NO: 20768 OF 2024 Between: Mr Thumalapally Narasimhareddy, S/o. Mr. T.Venkataramr Reddy, aqed 7i Vears,Occ Agriculturist, R/o. 16-1-4851344. Flat No 101A, SS S,,vdet ["Homes,' ]Near[\,4atrusri College, Saidabad, Hyderabad - 500 059, Telangana. ...PETITIONER AND '1 . Assessment Unit lncorne Tax Department Natlonai e-Ass:ssment Center,Ne'ar Delhl, Room No.: 401, 2nd Floor. E-Rr,-nc Ja,,,:h rri:i Nehru Stadium,ll:v', D:lri - 1 10 003.. Assessment Unit lncorne Tax Department Natlonai e-Ass:ssment Center,Ne'ar Delhl, Room No.: 401, 2nd Floor. E-Rr,-nc Ja,,,:h rri:i Nehru Stadium,ll:v', D:lri - 1 10 003. 2. Tae lncom: Tax Oificer, !'ia:J gli) Flr:l:::c: I ll [--:,.,::s. ]AC Guar-ds,It4asab Tank, Hyderabad - 500 004, Telan!;ana.It4asab Tank, Hyderabad - 500 004, Telan!;ana. 3. The Principal Commissioner of lncome Tax - 4. Hyderabad. Room No. 21 1,2nd Floor, A Block, [T Towers. AC Guards lr4asab Tank. Hyderabad _ 500044, Telangana.2nd Floor, A Block, [T Towers. AC Guards lr4asab Tank. Hyderabad _ 500044, Telangana. ...RESPONDENTS Petition under Article 226 of the constitution of rndia praying that in thecircumstances stated in the affidavit filed therewith, the High court may bepleased to issue a writ of Mandamus or any other appr.ooriate writ, order orDirection, declaring that: a. the order passed by the 1st Respondent, uls 14t r/w Sec. 1448 of thelncome Tax Act, 1961, dated 29.12.2023, bearing DIN and Notice No.ITBA/AST/S/1 47 I 2023-24 I 1 0 S92O4B7 4(1 ), fo r rhe Asse ssment year 20.1 8 _'19;lncome Tax Act, 1961, dated 29.12.2023, bearing DIN and Notice No.ITBA/AST/S/1 47 I 2023-24 I 1 0 S92O4B7 4(1 ), fo r rhe Asse ssment year 20.1 8 _'19; b the consequential order passed by the 1st Respondent, revying penalty u/s27OA of the lncome Tax Act, 1961, dated 24.06 2024, bearing DlN.ITBAIPNLIF 1270Ar2024-2sr 1 065968333( i ), for the Assessment y ear 2018_ 19;27OA of the lncome Tax Act, 1961, dated 24.06 2024, bearing DlN.ITBAIPNLIF 1270Ar2024-2sr 1 065968333( i ), for the Assessment y ear 2018_ 19; as arbitrary, illegal, bad in law, void-ab-initio, [violalive ][of ][the ][principles of]natural [justice, ]apart from being [violative ][of ][Articles ][ta, ][19(t)(g) ][and ][265 of]the Constitution of lndia and [Sec ][14BA ][of ][the ][lncome Tax ][Act, ][1961, ][and ][to]set aside the [same ][in the interests ][of ][justice.]consequently lA NO: 1 OF 2024 Petition under Section 151 [CPC praying ][that ][in ][the circumstances stated ][in]the affidavit filed in support [of ][the petition, ][the ][High ][court ][may be ][pleased ][to ][stay]all further [proceedings, including ][any ][recovery, pursuant ][to ][the order ][passed ][by]the 1st Respondent, [u/s ][147 ][rtw Sec. ]['1 ][448 ][of ][the ][lncome ][Tax ][Act, ][1961 ][, ][dated]29.12.2023, bearing DIN and [Notice ][No. ] 1059204874(1), for the Assessment [Year 2018 ][-.19, ][pending disposal ][of ][the]above Writ Petition, Counsel for the Petitioner: [A. ][V' ][A. ] Counsel for the Respondents: [Ms. BOKARO ] [REDDY.] Jr, SC FOR INCOivtE TAX WRIT PETITION [NO: 20807 OF 2024] Between: Mr. Kotha Malla ReddY, S/o. [l\.4 ][r]Chandra Reddy Kotha. [aged ][72 ][years, ][Occ..]Retired employee, [FUo. ][5-7 ][-771']Housing Board Colony, Karminagar [Mandal,]Karimnagar - 505 [001 ], [Telangana.] ...PETITIONER AND 1Assessmenl Unit, lncome [Tax ][Department, National ][e-Assessment ][Center,]New Delhi, Room [No. ][401 ], [Znd Floor, ][E-Ramp, ][Jawaharlal ][Nehru ][Stadium,]New Delhi - 110 003.New Delhi, Room [No. ][401 ], [Znd Floor, ][E-Ramp, ][Jawaharlal ][Nehru ][Stadium,]New Delhi - 110 003. Counsel for the Petitioner: [A. ][V' ][A. ] Counsel for the Respondents: [Ms. BOKARO ] [REDDY.] Jr, SC FOR INCOivtE TAX WRIT PETITION [NO: 20807 OF 2024] Between: Mr. Kotha Malla ReddY, S/o. [l\.4 ][r]Chandra Reddy Kotha. [aged ][72 ][years, ][Occ..]Retired employee, [FUo. ][5-7 ][-771']Housing Board Colony, Karminagar [Mandal,]Karimnagar - 505 [001 ], [Telangana.] ...PETITIONER AND 1Assessmenl Unit, lncome [Tax ][Department, National ][e-Assessment ][Center,]New Delhi, Room [No. ][401 ], [Znd Floor, ][E-Ramp, ][Jawaharlal ][Nehru ][Stadium,]New Delhi - 110 003.New Delhi, Room [No. ][401 ], [Znd Floor, ][E-Ramp, ][Jawaharlal ][Nehru ][Stadium,]New Delhi - 110 003. 2The lncome Tax Officer, [Ward ][2, ][Karimnagar' lncome ][Tax ][Office, ][Aayakar]Bhavan, Near Natraj Theatre, [Karimnagar ][- 505 001, ][Telangana']Bhavan, Near Natraj Theatre, [Karimnagar ][- 505 001, ][Telangana']3The Principal Chief [Commissioner ][of ][lncome ][Tax' ][Andhra ][Pradesh ][and]fetangana, Hyderabad, [Room No.: ][922,91h ][Floor, B Block, l.T.Towers, ][10-2-]3, ACGuards, Hyderabad [- ][500 004, ][Telangana.]fetangana, Hyderabad, [Room No.: ][922,91h ][Floor, B Block, l.T.Towers, ][10-2-]3, ACGuards, Hyderabad [- ][500 004, ][Telangana.] ...RESPONDENTS Petition under Article [226 ][ot ][lhe ][constitution ][of ][lndia ][praying ][that ][in ][the]circumstances stated in [the ][affidavit ][filed ][therewith, ][the ][High ][court ][may ][be] pleased to issue a Writ of Mandamus or any other appropr ate Writ, Order orDirection, declaring that the order passed by the 1st Respondent, uls 147 r/w Sec.1448 of the lncome Tax Act, 196 1, dated 16.03.2024, bearing DIN and Notice No.ITBA/AST/S/14712023-2411062761749(1), for the Assessment Year 2015 - 16, asarbitrary, illegal, bad in law, void-ab-rnitio, violative of the principles of naturaljustice, apart from being violative of Articles 14, 19(1)(g) and 265 of theConstitution of lndia and Sec 14BA of the lncome Tax Act, 1961 , and toconsequently set aside the same in the interests of [justice.]Direction, declaring that the order passed by the 1st Respondent, uls 147 r/w Sec.1448 of the lncome Tax Act, 196 1, dated 16.03.2024, bearing DIN and Notice No.ITBA/AST/S/14712023-2411062761749(1), for the Assessment Year 2015 - 16, asarbitrary, illegal, bad in law, void-ab-rnitio, violative of the principles of naturaljustice, apart from being violative of Articles 14, 19(1)(g) and 265 of theConstitution of lndia and Sec 14BA of the lncome Tax Act, 1961 , and toconsequently set aside the same in the interests of [justice.] lA NO: 1 OF 2024 Petition under Section 151 CPC praying that in the circumstances stated inthe affidavit filed in support of the petitron, the High Court ma,, be pleased to stayall further proceedings, including any recovery, pursuant to the order passed bythe 1st Respondent, u/s 147 rlw Sec. 1448 of the Income Tax Act, 196'l , dated16.03 2A24 bearing DIN and Notice i\Jo ITBA.'qST1S/1.17i2023-2411C327317-J ['1 ]) io: lh3 Assessment \'ear 2a1: 1e t:.:: a: it scc,sai oi thea3J,: [r,)'r: ]P3: I !-:r. Counsel for the Petitioner: SRI A. V. A. SIVA KARTIKEYA Counsel for the Respondents: Ms. J. SUNITHA, Jr. SC FOR INCOME TAX The Court made the following: COMMON ORDER THE HONOURABLE THE HONOURABLE [RAJESHq/AR ] 20,695 2()7o,0 2()7o,0[207o4 20712][ 20742] WRIT PETITIoN NOS.2066220,695 2()7o,0 2()7o,0?o744 2075L[20767][ 2(J764 ][e][ 2o8o7 ][0F 2024] coMMON ORDER[ (per ][lTon'ble ][SP,J)] Sri A.V.A- Siva [Kartikeya, learned ][cou-nscl ][appears for] Counsel for the Petitioner: SRI A. V. A. SIVA KARTIKEYA Counsel for the Respondents: Ms. J. SUNITHA, Jr. SC FOR INCOME TAX The Court made the following: COMMON ORDER THE HONOURABLE THE HONOURABLE [RAJESHq/AR ] 20,695 2()7o,0 2()7o,0[207o4 20712][ 20742] WRIT PETITIoN NOS.2066220,695 2()7o,0 2()7o,0?o744 2075L[20767][ 2(J764 ][e][ 2o8o7 ][0F 2024] coMMON ORDER[ (per ][lTon'ble ][SP,J)] Sri A.V.A- Siva [Kartikeya, learned ][cou-nscl ][appears for] the petitioner(s), [Ms. ][B. ][Sapna Reddy, learned ][Junior ][Standing]Counsel for lncome [Tax ][Department, ][appears ][lor ][the]in [W.P.Nos.20662, 20695,2O7OO' 2O704' ][2O7 ][12']respondent(s) 20742, 20751, [20767 ][&' ][2076A ][of ][2024 ][ald ][Ms. ][J'Sunitha']learned Junior [Standing Counsel ][for ][Income ][Ta-x ][Dcpartment]for the [respondent(s) ][in ][W'P'Nos'2O744 ][& ][20t]07 ][ot]appears 2024. Regard being [[had ][to ][the ][similarity ][of ][the ][qr'restton]][[to ][the ][similarity ][of ][the ][qr'restton]][[the ][similarity ][of ][the ][qr'restton]][[similarity ][of ][the ][qr'restton]][[of ][the ][qr'restton]][[the ][qr'restton]][[qr'restton]] 2. Regard being [[had ][to ][the ][similarity ][of ][the ][qr'restton]][[to ][the ][similarity ][of ][the ][qr'restton]][[the ][similarity ][of ][the ][qr'restton]][[similarity ][of ][the ][qr'restton]][[of ][the ][qr'restton]][[the ][qr'restton]][[qr'restton]]involved, on [the ][joint ][request ][of ][the ][parties' ][thc ][matters ][are]analogously [heard and ][decided ][by ][this ][common order'] It is common is common common [[ground ][taken ][by the ][lcarned ][counse ] [for]][[taken ][by the ][lcarned ][counse ] [for]][[by the ][lcarned ][counse ] [for]][[lcarned ][counse ] [for]][[counse ] [for]][ [for]][[for]] 3. It is common is common common [[ground ][taken ][by the ][lcarned ][counse ] [for]][[taken ][by the ][lcarned ][counse ] [for]][[by the ][lcarned ][counse ] [for]][[lcarned ][counse ] [for]][[counse ] [for]][ [for]][[for]]the petitioner(s) [that ][in ][furtherance ][of ][Finance Act' ][2O21' ][re-]assessment [process stood ][modified ][but ][the ][respondents ][have ][not]taken care of [it ][ard ][therefore ][notices issued under Secticn ][148]ofthelncomeTaxAct'lg6lcannotsustainjudicralscr.utiny.Since noticcs [are ][bad ][in ][[aq', ][the ][consequential ][orders ][are ][also]bad in law 4. 4. During the coursc of hearing, learned cr>unsel for theparties agreed that curtains on this issue are fin ally drawn bytiris Court in a batch of writ petitions, W.p.No.2590 3 of 2O22artd otber t:onnected matters, decided by common order dated14.O9-2023. The parties agreed that this matter rn;ry be disposedol rn tcr:-ns rrl rlte Common Order dated 14.O9.2O2:1. 5. ' ris Court in the said order dated ) 4.O9.2023 in W P.No.25i903 <tf 2022, held as under: "35. lo view of the aforesaid discussions, it is by now very clear thatthe procedure to be followed by the respondent-Department upontreati[g the notices issued for reassessment being under Sectionthe procedure to be followed by the respondent-Department upontreati[g the notices issued for reassessment being under Section148A, thc subscquent proceedings was mandatorily required to beundertaken under the substituted provisions as laid down under theFinance Act, 2021. in the absence of which, we are constrained to holdthat thc procedure adopted by the respondent_Department is inundertaken under the substituted provisions as laid down under theFinance Act, 2021. in the absence of which, we are constrained to holdthat thc procedure adopted by the respondent_Department is incontravention to the statute i.e. the Finance Act, 2021, at the firstinstaocc. Sccondly, it is also in direct contravention to the darectivesissued tty the Hon'ble Supreme Court in the case of Ashish Agarwal,slrpia.issued tty the Hon'ble Supreme Court in the case of Ashish Agarwal,slrpia. 36. l-cr all the aioresaid reasons, the impugned notices issued and theproreedings cjrawn by the respondentoepartment is neither tenable,Iroi sustainable. The notices so issued and the procedure adoptedbeiog per se illegal, deserves to b€ and are accordingly setaside,'quashed. As a consequence, all the impugned orders gettingquashed, the consequential orders passed by the respondentDepartrneo( pursuant to the notices issued under Section 147 and 14gwould also get quashed and it is ordered accordingly. The reason wearc quashirrg tfre consequential order is on the principles that whenthc initiataon of the proceedings itself was procedurally wrong, thesubsequent orders also gets nullified automatically. 37' The p.criminary obiection raised by the petitioner is sustained andall thosc writ petilions stands allowed on this very jurisdictional issue.Srnce lhe impugned notices and orders are getting quashed on the point of jurisdiction, we are not inclined to proceed furth€r and decideth€ other iss{es raised by the petitioner which stands reserved to betaised and conteflded in an appropriate proceedings-38. Since the Hon'ble Supreme Court had, in the case of AshishAgarwal, supra, as a one-time measure exercising the powers underArt.icle 142 of the Constitution of lndia, permitted the Revenue toproceed under the substituted provisions, and this Court allowing thepetitions only on the procedural flaw, the right conferr€d on theRevenue would remain reserved to proceed further if they so wantfrom the stage of the order of the Supreme Court in tfie case of AshishAgarwal, supra. 39. l,lo order as to costs." 6In view of the consensus arrived, the impugrred ShowCause notices and consequential orders passed in this batch ofwrit petitions are set aside. Liberty is reserved to both the partiesto take respective stand and to proceed in accordance lr.ith lawas per paragraph No.38 of the order dated 14.09.2023 inW.P.No.259O3 of 2022. 7The Writ Petitions are allowed. No costs. Interlocutoryapplications, if any pending, shall also stand closed. SD/.V.KAVIT+IAASSISTANT REGIS;TRAR,\ ./Y'/SECTION OFFICER //TRUE COPYII To, 1The lncome Tax Officer. W".d : 1, Siddipet, lncome Iax Offrce, g-1_22, 1slFloor, Subhash Road, Siddipet, febnigi;ia ['' ]["-""'"]Floor, Subhash Road, Siddipet, febnigi;ia ['' ]["-""'"]2The Principal Commissioner ql trygrf Tax _ 4, Hyderabad, lf Towers, .t0_2_3, AC Guards, Hyderabad - 500 004, fehngana.' [''""]3, AC Guards, Hyderabad - 500 004, fehngana.' [''""]3The Assessment Unit. lncome Tax Depa(ment, National e-AssessmentCenter, New Delhi. Room. N".-aOr, ZnO"Fioor,"g'jnrrp, Jawaha,al -'''NehruStadium,NewDelhi-ilO003. 1 [- --' ]Center, New Delhi. Room. N".-aOr, ZnO"Fioor,"g'jnrrp, Jawaha,al -'''NehruStadium,NewDelhi-ilO003. 1 [- --' ]4Under The lncome Bridge, Tax Natgonda - soa Officer Wgr!- oor, 1, fuf"'nluii Natgonda lncome Tax Office, Near [' ]['*"'"]Rail, 5The Principal Chief Commissioner of lncome Tax, Andhra pradesh andTelang! 3. AC Guards. na, Hyderabad, Hyderabad Roql^\o. - SO0 004. s 1z, fejfjnqana. oin lioor' E^broiL, [- ']i i r,j*"ir","r dli"Telang! 3. AC Guards. na, Hyderabad, Hyderabad Roql^\o. - SO0 004. s 1z, fejfjnqana. oin lioor' E^broiL, [- ']i i r,j*"ir","r dli"6. The lncome TaxOfficer, Ward 9 (1) Hyderabad, I T Tower AC Guarrts rr,iec"r-,T2nk l'l.rrlo.r h --rT2nk l'l.rrlo.r h --r \ 5The Principal Chief Commissioner of lncome Tax, Andhra pradesh andTelang! 3. AC Guards. na, Hyderabad, Hyderabad Roql^\o. - SO0 004. s 1z, fejfjnqana. oin lioor' E^broiL, [- ']i i r,j*"ir","r dli"Telang! 3. AC Guards. na, Hyderabad, Hyderabad Roql^\o. - SO0 004. s 1z, fejfjnqana. oin lioor' E^broiL, [- ']i i r,j*"ir","r dli"6. The lncome TaxOfficer, Ward 9 (1) Hyderabad, I T Tower AC Guarrts rr,iec"r-,T2nk l'l.rrlo.r h --rT2nk l'l.rrlo.r h --r \ 7The Prrncical Comairssioner of lncome Tax - 4, I T Ta, ,,rer. Al Grardsl,!asab Tank, F.lyC:racad - 500 004 Telanganal,!asab Tank, F.lyC:racad - 500 004 TelanganaBThe Princrpal Commissioner of lncome Tax -i, Hyderabad. Room No.Z11. ZthFloor lT Towers AC Guards, Masab Tank, Hyde;abad SOO OO+. fJrngjna.'Floor lT Towers AC Guards, Masab Tank, Hyde;abad SOO OO+. fJrngjna.'9. The Masab lncomTank,HeTyderabad - 500 004, Telangana.ax Officer, _t4t^a1O^ p(1), Hyderabad, l.T.Towers, AC Guards,10. The l.ncome.Tax Officer, Ward 2, Karimnagar,. Aayakar Bhavan, Near NatrajTheatre. Karimnagar - 505 001, Andhra praiesh.10. The l.ncome.Tax Officer, Ward 2, Karimnagar,. Aayakar Bhavan, Near NatrajTheatre. Karimnagar - 505 001, Andhra praiesh. 1 1 . The Principal commissioner