La No: 1 Of 2024 v. A. Siva Kartikeya

HIGH COURT FOR THE STATE OF TELANGANA AT HYDERABAD(Special Original Jurisdiction) FRIDAY, THE NINETEENTH DAY OF APRILTWO THOUSAND AND TWENTY FOUR PRESENT THE HONOURABLE SRI JUSTICE SUJOY PAULANDTHE HONOURABLE SRI JUSTICE N.TUKARAMJI WRIT PETITION Nos.10078 10084 10089 10099 .10102.10105101 10 10't12 10117 10118 10121 10146 10175 10194 10234 1023-6 10254 1025s10258 10259 10273 10286 AN D 10303 0F 2024 WRIT PETITION No. 10078 0F 2024 Between: smt B Laxmibai, wo Late Sri B.Mailaiah, Aged g0 vears, occ. Housewife, Rto 2-2-1125192, New Nailakunta shivam noao, Hvteiabi,i - sob o+a. rliangan-;,'ilr-ru,.Partner, Hyderabad - M/s 500 Sri 01 Ambica 3, Telangana.Wines (pAN AcorSsgzrpl , # 2'_i_1ogd2,t;il;'kr, ...PETITIONER AND 1Assessment Unit, lncome Tax Department, National e_Assessment Centre,New Delhi Rogm No 401 ,2nd Floor, E-Ramp, .lawanarfif f.finru Siro,r.l'New Delhi - ['l ]10 003.Assessment Unit, lncome Tax Department, National e_Assessment Centre,New Delhi Rogm No 401 ,2nd Floor, E-Ramp, .lawanarfif f.finru Siro,r.l'New Delhi - ['l ]10 003. The lncgme Tax Officer, WrlO^ 1(] ), flyderabad. l.T. Towers, AC -Guards,Masab Tank, Hyderabad - 500 0b4. telangani Masab Tank, Hyderabad - 500 0b4. telangani 3The Principal Commissioner of lncome Tax - 1, Hyderabad, l.T. Towers, ACGuards, Masab Tank. Hyderabad - 500 004, fefing'aniGuards, Masab Tank. Hyderabad - 500 004, fefing'ani ...RESPONDENTS Petition under Articre 226 0f 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 appropriate Writ, Order orDirection, decraring that the order passed by the 1st Respondent, urs 147 rtwSec. ['144 ]r/w Sec. 1448 of the lncome Tax Act, .196.1 , dated 2g.02.2024, bearingDIN and Notice No: ITBA/AST/S/,47t2023_ 24t1061663944(1), for the Assessment Year 20'19 - 20 as arbitrary, illegal, bad in law. void-ab-initio,violative of the principles of natural [justice ]apart from being violative of Articles14 t9(1)(g) and 265 of the Constitution of lndia and Sec 148A of the lncomeTax Act, 1961, and consequently 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 filed in support of the [petition, ]the High Court may be [pleased ]tostay all further proceedings, including any recovery, [pursuant ]to the order [passed]by the 1st Respondent, uls 147 r/w Sec. 144 rlw Sec. 144B of the lncome TaxAct. 196'1 , dated 28022024, bearing DIN and Notice No.:ITBA/AST/S/14712023-2411061663944(1), for the Assessment Year 2019 - 20,pending drsposal of the above Writ Petitton. Counsel for the Petitioner: SRI A. V. A. SIVA KARTIKEYA Counsel for the Respondents: SRI VIJHAY K PUNNA, SENIOR S.C. FOR INCOME TAX WRIT PETITION NO: 10084 OF 2024 Between: Primary Agriculture Co-Operative Society Limited Kamanpur, Rep. By its SecretarySociety Santhosh Kumar Thimmaraju, S/o.Thirumala Rao Thimmaraju, aged about52 years, RlO. 5-180/4 Main Road Kamanpur, Kamanpur Mandal, Karimnagar505188, Telangana, lndia. PAN. [Assessment Year. 2018-19] ..PETITIONER AND 'l . Office of The Assistant Commissioner of lncome Tax Circle, 1, Karimnagar,Telangana State.Telangana State. 2. The Principal Chief Commissioner of [lncome ][Tax, ][Telangana ][and ] [P.']Hyderabad lT Towers AC Guards [Masab Tank ][Hyderabad]Hyderabad lT Towers AC Guards [Masab Tank ][Hyderabad] 3. The Natronal Faceless [Assessment ][Center, ][lncome Tax Department, ][New]Delhi.Delhi. 4. The Central Board of Direct Taxes, [Represented by its Chairman, Department]of Revenue, Minrstry of Finance, [Government ][of ][lndia ][Secretariat ][Buildings,]NewDelhi - 110001of Revenue, Minrstry of Finance, [Government ][of ][lndia ][Secretariat ][Buildings,]NewDelhi - 110001 ..PETITIONER AND 'l . Office of The Assistant Commissioner of lncome Tax Circle, 1, Karimnagar,Telangana State.Telangana State. 2. The Principal Chief Commissioner of [lncome ][Tax, ][Telangana ][and ] [P.']Hyderabad lT Towers AC Guards [Masab Tank ][Hyderabad]Hyderabad lT Towers AC Guards [Masab Tank ][Hyderabad] 3. The Natronal Faceless [Assessment ][Center, ][lncome Tax Department, ][New]Delhi.Delhi. 4. The Central Board of Direct Taxes, [Represented by its Chairman, Department]of Revenue, Minrstry of Finance, [Government ][of ][lndia ][Secretariat ][Buildings,]NewDelhi - 110001of Revenue, Minrstry of Finance, [Government ][of ][lndia ][Secretariat ][Buildings,]NewDelhi - 110001 5. The Union of lndia, Represented by its Secretary to the Department of Revenue, Ministry oi Finance, Ndw Delhi Government,j i 0 00i ' ...RESPONDENTS Petition under Artrcre 226 of the constitution of lndia praying that in thecircumstances stated in the affidavit filed therewith, the High court may bepleased to issue an appropriate writ, order or direction more particularly one in thenature of writ of Mandamus, decraring the order passed by the lncome TaxAuthorities (National Faceless E-Assessment centre) completed the assessmentuls 147 read with section 1448 of the lncome-tax Act Date of order z}to2t2oz4,DIN |rBA/ASTlsl 1 47 t2023-24ii 06i645s91 (1 ) for the Assessment yeat 2o1}_1gdetermining the totar income of Rs. 3,32,27,432t- as arbitrary, illegal, bad in law,without lurisdiction, void-ab-initio, violative of the princrples of natural justice apartfrom being violative of Articles 1a, 19(1)(g) and 265 of the constitution of lndia andsec. ['148A ]of the rncome Tax Act, ['r961, ]and consequenfly set aside the same inthe interests of justice. Counsel for the Petitioner: SRI THANNERU CHAITANYA KUMAR Counsel for the Respondent Nos. 1 & 2: Ms. SUNITHA, REPRESENTINGMs. SUNDART R [ptSUpATt, ]SENTOR S.C. FOR TNCOME TAX counsel for the Respondent Nos.3 to s: sRr B. MUKHERJEE, REPRESENTINGSRI GADI PRAVEEN KUMAR, DEPUTY SOLICITOR GENERAL OF INDIA WRIT PETITION NO: 10089 0F 2024 Between: Maheshwan [t{rt_rlglt!, D/o Narsaiah tppa, Aged About 44 years, Occuoation.Business. R/o 7 5 96/1 Dharmapuri Roa<i vianylnagar Jagtial. rri-rirg-r, s653'Iz,Telangana, India PAN Assessm6nt y"ear.20"15_.16 ...PETITIONER AND 1. office of rhe Assistant commissioner of rncome circre 1, Karimnagar,Hyderabad, Telangana State.Hyderabad, Telangana State. 2 T.he Principal chief commissioner of rncome Tax - Teranoana and A pHyderabad lT Towers, AC Guards, Masab Tani, UyaeraOiJ "-Hyderabad lT Towers, AC Guards, Masab Tani, UyaeraOiJ "- 3. The central Board of Direct raxes Represented by rts chairman, Deoartmentof Revenue, Ministry of Finance, Government of r'ndia, Secretariat ririrdingtNew Delhi [. ]110 001of Revenue, Ministry of Finance, Government of r'ndia, Secretariat ririrdingtNew Delhi [. ]110 001 4. The National Faceless Assessment Center, lncome Tax Department, NewDelhiDelhi 5 The Union of lndia, Represented by rts secretary to the Government,Department of Revenue, Ministry of Finance, New Delhi _ 1.10 00i.Department of Revenue, Ministry of Finance, New Delhi _ 1.10 00i. ...RESPONDENTS 2 T.he Principal chief commissioner of rncome Tax - Teranoana and A pHyderabad lT Towers, AC Guards, Masab Tani, UyaeraOiJ "-Hyderabad lT Towers, AC Guards, Masab Tani, UyaeraOiJ "- 3. The central Board of Direct raxes Represented by rts chairman, Deoartmentof Revenue, Ministry of Finance, Government of r'ndia, Secretariat ririrdingtNew Delhi [. ]110 001of Revenue, Ministry of Finance, Government of r'ndia, Secretariat ririrdingtNew Delhi [. ]110 001 4. The National Faceless Assessment Center, lncome Tax Department, NewDelhiDelhi 5 The Union of lndia, Represented by rts secretary to the Government,Department of Revenue, Ministry of Finance, New Delhi _ 1.10 00i.Department of Revenue, Ministry of Finance, New Delhi _ 1.10 00i. ...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 an appropriate writ, order or direction more partrcularly one in thenature of writ of Mandamus decraring the order passed by the rncome TaxAuthorities (Natronal Faceless E Assessment centre completed the assessmentuls 147 r/w section 144-8 of the Income Tax Act. 1961 vrde DrN & Notice No.dated 1310312024 |TBA/AST tst147 t2o23-24t1o62s4oo2i (1) for the assessmentyear 2015-16 determining the totar income of Rs 56,32,999/- as arbitrary, iilegar,bad in law, without lurisdiction, void-ab-initio, violative of the principles of naturalJUStrce [apart ]from being violative of Articles 14, 19(1)(g)and 265 of theConstitution of lndia and Sec. 14gA of the lncome TaxAct, ['1 ]961 , andconsequently set aside the same in the interests of justice Counsel for the Petitioner: SRI THANNERU CHAITANyA KUMAR Counsel for the Respondent Nos. [.t ]& 2: Ms. SUN|THA, REPRESENTINGMs. SUNDART R [ptSUpATt, ]SENTOR S.C. FOR TNCOME TAX counsel for the Respondent Nos.3 to 5: SRI B. MUKHERJEE, REPRESENTTNGSRI GADI PRAVEEN KUMAR, DEPUTY SOLICITOR GENERAL OF INDIA WRIT PETITION No: 10099 0F 2024 Between: sri .sathya sai Educationar society, 17-52, Sharanab_asappa corony, shadnagar,Mahbubnagar - 5092i6 Rep, by ris correspondent, si tIn;a-5l"iHrrIr,"5)l"sriGurrla Pedda Lingaiah. AND ...PETITIONER 1. Assessment Unit. National Faceless AssessmentCentre, lncome TaxDepartment, Ministry of Finance, Room No 401,2nd Floor, E-Ramp.Jawaharlal Nehru Stadium. Delhi - 1 10 003.Department, Ministry of Finance, Room No 401,2nd Floor, E-Ramp.Jawaharlal Nehru Stadium. Delhi - 1 10 003. 2The lncome Tax Offrcer, Ward - 1, DEO Office Road, Mahabubnagar -509001509001 ...RESPONDENTS Petition under Articre 226 of rhe constitution of lndia praying that in thecircumstances stated in the affidavit filed therewith, the High court may bepleased to pass an order or direction, especially one in the nature of writ ofMandamus holding that the order passed by 'r't Respondent uts. 147 r. w. s 1448of the Act, dt.'19 03 2024 with DtN No trBA/AST/s/147t2023-24t1062988333(1)for the Ay.2018-19, as arbitrary, ilegar, bad in raw, void ab initro, apart from beingviolative of provisrons of section l48A and section 149 of the Act and also contraryto the circular issued by GBDT and provrsions of sectron 151A of the Act, andconsequently set aside the order passed by 1't Respondent uls. 147 r. w s 1448of the Act, dt 19 03. 2024 with DtN No: trBA/ASTis/147t2023-24t1062988333(1)for the Ay.20 l8- l [g ]and all consequential proceedings pursuant thereto. lA NO: 1 OF 2024 Petition under Section i s1 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, incruding any recovery, pursuant to the order passed bythe 1't Respondent u/s. 147 rw.s 1448 of the Act, dt 19. 03. ZO24 with DIN NoITBA/AST/S/147 12023-24t1062988333( j ) for the Ay.201 8_1 9 Counsel for the Petitioner: SRI A. V. RAGHU RAM Counsel for the Respondents: SRt J. V. PRASAD, S.C. FOR INCOME TAX lA NO: 1 OF 2024 Petition under Section i s1 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, incruding any recovery, pursuant to the order passed bythe 1't Respondent u/s. 147 rw.s 1448 of the Act, dt 19. 03. ZO24 with DIN NoITBA/AST/S/147 12023-24t1062988333( j ) for the Ay.201 8_1 9 Counsel for the Petitioner: SRI A. V. RAGHU RAM Counsel for the Respondents: SRt J. V. PRASAD, S.C. FOR INCOME TAX WRIT PETITION NO: 10102 0F 2024 Between: Mis.Konstruct Reartv rndia pvt Ltd. 5-9-r91, Frat No.301. Brindavan comprex,Chirag Ali .L.ane. Abidd. Hyderabad - 500001 R;p., by iis"oliecto, sri M. Barakrishnacomprex,Chirag Ali .L.ane. Abidd. Hyderabad - 500001 R;p., by iis"oliecto, sri M. BarakrishnaRao,S/o. M. Jagadeshwa'r Rao. ...PETITIONER AND The lncome Tax Officer, Ward - 2('l), Signature Towers, Opp. Botanical Gardens,Kondapur, Hyderabad - 500084. ...RESPONDENTS Petition under Article 226 of the Constitution of lndia praying that in thecircumstances stated in the affidavit filed therewith, the Hrgh Court may bepleased to pass an order or direction, especially one in the nature of WRIT OFMANDAMUS holding that the order passed by Respondent u/s 148A(d) of the Act,d| 0410412024 with DIN and Notice No-ITBA/AST/F1148At2023-24/1063887598(1)and the notice dated 0410412024 issued under section 148 of the Act with DIN andNotice No-ITBA/AST/S/1 48_112023-241106389371 4(1 for the assessment year) 2020-21. as being illegal. arbitrary and passed in gross violation of principles ofnaturallustice without applicatron of mind, and consequently set asrde the same. 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 tosuspend the operation of the notice issued by the Respondent u/s.148 of the Act,dt.0410412024 for the assessment year 2020-21 with DIN and NoticeNo ITBA/AST/51148.]12023-2411063A93714(1) and all consequential proceedingsthereto. Counsel for the Petitioner: SRI A. V. RAGHU RAM Counsel for the Respondents: Ms. SUNITHA REPRESENTINGMs. SUNDARI R PISUPATI, SENIOR S.C. FOR INCOME TAX WRIT PETITION NO; 10105 OF 2024 Between: Sri Satyanarayana Kadaru, S/o. Sri Kadaru Venkata Buchaiah, Aged about 68 years,-Occ.Retd Govt. Employee, 1-59415, Gandhi Nagar, Narasampet, Warangal 506132, ...PET!TIONER AND 1. Assessment Unit, National Faceless AssessmentCentre. lncome TaxDepartment, Ministry of Finance, Room No. 401,2nd Floor, E-Ramp,Jawaharlal Nehru Stadium, Delhi - 1'10 003.Department, Ministry of Finance, Room No. 401,2nd Floor, E-Ramp,Jawaharlal Nehru Stadium, Delhi - 1'10 003. 2The lncome Tax Officer, Ward - ['l ], D No..1-8-610, 3'd Floor, Mayuri Complex,Opp. TSNPDCL Bhawan. Nakkalagutta, Hanamkonda, Warangai - 50600i.Opp. TSNPDCL Bhawan. Nakkalagutta, Hanamkonda, Warangai - 50600i. ...RESPONDENTS WRIT PETITION NO; 10105 OF 2024 Between: Sri Satyanarayana Kadaru, S/o. Sri Kadaru Venkata Buchaiah, Aged about 68 years,-Occ.Retd Govt. Employee, 1-59415, Gandhi Nagar, Narasampet, Warangal 506132, ...PET!TIONER AND 1. Assessment Unit, National Faceless AssessmentCentre. lncome TaxDepartment, Ministry of Finance, Room No. 401,2nd Floor, E-Ramp,Jawaharlal Nehru Stadium, Delhi - 1'10 003.Department, Ministry of Finance, Room No. 401,2nd Floor, E-Ramp,Jawaharlal Nehru Stadium, Delhi - 1'10 003. 2The lncome Tax Officer, Ward - ['l ], D No..1-8-610, 3'd Floor, Mayuri Complex,Opp. TSNPDCL Bhawan. Nakkalagutta, Hanamkonda, Warangai - 50600i.Opp. TSNPDCL Bhawan. Nakkalagutta, Hanamkonda, Warangai - 50600i. ...RESPONDENTS Petitron under Article 226 of the Constitution of lndia praying that in thecircumstances stated in the affidavit filed therewith, the High Court may bepleased to pass an order or direction, especially one in the nature of WRIT OFpleased to pass an order or direction, especially one in the nature of WRIT OFMANDAMUS holding that the order passed by 1st Respondent\Ns. 1411448 otthe Act, (1 05 03 2024 with DrN No rrBA/AST/s/i47t2oz3-24t1062031937(t) forthe Ay.2015- 16. as arbitrary, irlegar. bad in raw. void ab initro, apart from be-igviolative of provisions of section ['148A ]and section 14g of the Act and also contraryto the circular issued by GBDT and provisions of section 15'lA of the Act, andconsequentl), A.s.t aside the order passed by 1st Respondent uls. 147 r.w.s .1448of the Act-, d1.05.03.2024 with DtN No |rBA/ASTtst147t2o23-24t1o62031g37(1)the Act, (1 05 03 2024 with DrN No rrBA/AST/s/i47t2oz3-24t1062031937(t) forthe Ay.2015- 16. as arbitrary, irlegar. bad in raw. void ab initro, apart from be-igviolative of provisions of section ['148A ]and section 14g of the Act and also contraryto the circular issued by GBDT and provisions of section 15'lA of the Act, andconsequentl), A.s.t aside the order passed by 1st Respondent uls. 147 r.w.s .1448of the Act-, d1.05.03.2024 with DtN No |rBA/ASTtst147t2o23-24t1o62031g37(1)for the Ay.20'1 5-16 . lnd all consequential proceedings pursuant thereto. 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, incruding any recovery, pursuant to the order passed bythe 1st Respondent urs. 147 r.w.s 1448 of the Act, dr os.o3.2o24 with DrNNo. ITBA/AST/S t 1 47 12023- 24 t 1 06203 1 937( 1 ) for the Ay 20 1 5_ t6 Counsel for the Petitioner: SRI A. V. RAGHU RAM Counsel for the Respondents: SRI VIJHAY K PUNNA, SENIOR S.C. FOR INCOME TAX WRIT PETITION NO: 10110 OF 2024 Between: Primary Agriculture Co-Operatrve Society Limited, Nusthulapur, Rep by its GurramAnjaneyulu,Sio Yellaiah,aged about 38 years, R/o. H.No8-1, Nusthulapur Vill,Thimmapur Mdl, Karimnagar Dist 50548'l , Telangana, lndia PAN AABAP9762EAssessment Year. 2018-'l 9 ...PETITIONER AND 1. Office of The Assistant Commissioner of lncome Tax Crrcle 1, Karimnagar,Telangana State.Telangana State. 2. The Prrncipal Chief Commissioner of lncome Tax - Telangana and A.P,Hyderabad IT Towers, AC Guards, Masab Tank, Hyderabad 500 028,Tela nga naHyderabad IT Towers, AC Guards, Masab Tank, Hyderabad 500 028,Tela nga na 3 The National Faceless Assessment Center, lncome Tax Department, NewDelh iDelh i 4. The Central Board of Direct Taxes, Represented by rts Chairman, Departmentof Revenue, Ministry of Finance, Government of lndia, Secretariat Buildings,New Delhi - ['l ]10 001 .of Revenue, Ministry of Finance, Government of lndia, Secretariat Buildings,New Delhi - ['l ]10 001 . 5. The Union of lndia, Represented by its Secretary to the Government,Department of Revenue, Ministry of Finance, New Delhi - 110 001.Department of Revenue, Ministry of Finance, New Delhi - 110 001. ..RESPONDENTS 2. The Prrncipal Chief Commissioner of lncome Tax - Telangana and A.P,Hyderabad IT Towers, AC Guards, Masab Tank, Hyderabad 500 028,Tela nga naHyderabad IT Towers, AC Guards, Masab Tank, Hyderabad 500 028,Tela nga na 3 The National Faceless Assessment Center, lncome Tax Department, NewDelh iDelh i 4. The Central Board of Direct Taxes, Represented by rts Chairman, Departmentof Revenue, Ministry of Finance, Government of lndia, Secretariat Buildings,New Delhi - ['l ]10 001 .of Revenue, Ministry of Finance, Government of lndia, Secretariat Buildings,New Delhi - ['l ]10 001 . 5. The Union of lndia, Represented by its Secretary to the Government,Department of Revenue, Ministry of Finance, New Delhi - 110 001.Department of Revenue, Ministry of Finance, New Delhi - 110 001. ..RESPONDENTS Petition under Artrcle 226 of the Constitution of lndia praying that in thecircumstances stated in the affidavit filed therewith, the High Court may bepleased to issue an appropriate writ, order or direction more particularly one in thenature of Writ of Mandamus, declaring the order passed by the 3rd (NationalFaceless E-Assessment Centre) completed the assessment U/S 147 read withsection 1448 of the lncome-tax Act Date of Order 1910112024, DINITBAJAST/S/14712023-2411059923826(1) for the Assessment Year 2018-19determining the total income of Rs. 15,04,592/- as arbitrary. illegal, bad in law,without [jurisdiction, ]void-ab-initio, violative of the principles of natural [justtce ]apartfrom being violative of Articles 1a, 19(1)(g) and 265 of the Constitution of lndia andSec. 148A of the lncome Tax Act, 1961, and consequently set aside the same [in]the interests of .justicecircumstances stated in the affidavit filed therewith, the High Court may bepleased to issue an appropriate writ, order or direction more particularly one in thenature of Writ of Mandamus, declaring the order passed by the 3rd (NationalFaceless E-Assessment Centre) completed the assessment U/S 147 read withsection 1448 of the lncome-tax Act Date of Order 1910112024, DINITBAJAST/S/14712023-2411059923826(1) for the Assessment Year 2018-19determining the total income of Rs. 15,04,592/- as arbitrary. illegal, bad in law,without [jurisdiction, ]void-ab-initio, violative of the principles of natural [justtce ]apartfrom being violative of Articles 1a, 19(1)(g) and 265 of the Constitution of lndia andSec. 148A of the lncome Tax Act, 1961, and consequently set aside the same [in]the interests of .justice Counsel for the Petitioner: SRI THANNERU CHAITANYA KUMAR Counsel for the Respondent Nos. 1 & 2: Ms. SUNITHA, REPRESENTINGMs. SUNDARI R PISUPATI, SENIOR S.C. FOR INCOME TAX Counsel for the Respondent Nos.3 to 5: SRI B. MUKHERJEE, REPRESENTINGSRIGADI PRAVEEN KUMAR, DEPUTY SOLICITOR GENERAL OF INDIA WRIT PETITION NO: 10112 OF 2024 Between: Kapil Dev Pandey S/o V.N. Pandey aged about 54 years, Occ. Business, Flat No201, Mahmood Plaza,DK. Road, Ameerpet, Hyderabad- 500016. ...PETITIONER AND 1 . The lncome Tax Officer, Ward 2(1), lncome Tax Department, Hyderabad 2. Assessment Unrt, lncome Tax Department, National e-Assessment CenterNew Delhi, Room No 401 , 2nd Floor, E-Ramp Jawaharlal Nehru Stadium,New Delhi ['1 ]10 003New Delhi, Room No 401 , 2nd Floor, E-Ramp Jawaharlal Nehru Stadium,New Delhi ['1 ]10 003 ...RESPONDENTS Counsel for the Respondent Nos.3 to 5: SRI B. MUKHERJEE, REPRESENTINGSRIGADI PRAVEEN KUMAR, DEPUTY SOLICITOR GENERAL OF INDIA WRIT PETITION NO: 10112 OF 2024 Between: Kapil Dev Pandey S/o V.N. Pandey aged about 54 years, Occ. Business, Flat No201, Mahmood Plaza,DK. Road, Ameerpet, Hyderabad- 500016. ...PETITIONER AND 1 . The lncome Tax Officer, Ward 2(1), lncome Tax Department, Hyderabad 2. Assessment Unrt, lncome Tax Department, National e-Assessment CenterNew Delhi, Room No 401 , 2nd Floor, E-Ramp Jawaharlal Nehru Stadium,New Delhi ['1 ]10 003New Delhi, Room No 401 , 2nd Floor, E-Ramp Jawaharlal Nehru Stadium,New Delhi ['1 ]10 003 ...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 the order passed by the 1"t Respondent u/s 148A(d) of thelncome Tax Act 1961 dated 26-03-2024 bearing DIN and Notice No DIN NoticeNo ITBA/ASTIF|14BN2023-2411O63402988(1) for the A.Y. 2017-18 as arbitraryillegal bad in law void-ab-initio violative of the principles of natural justice apartfrom being violative of Articles 14,'199 and 265 of the Constitution of lndia and Sec1484 of the lncome Tax.Act ['1 ]961 and consequently set aside the same in theinterests of [justice ]and to pass in the interest of justicelncome Tax Act 1961 dated 26-03-2024 bearing DIN and Notice No DIN NoticeNo ITBA/ASTIF|14BN2023-2411O63402988(1) for the A.Y. 2017-18 as arbitraryillegal bad in law void-ab-initio violative of the principles of natural justice apartfrom being violative of Articles 14,'199 and 265 of the Constitution of lndia and Sec1484 of the lncome Tax.Act ['1 ]961 and consequently set aside the same in theinterests of [justice ]and to pass in the interest 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 directthe respondents to stay all further proceedings, including any recovery, pursuantto the order issued by the 1't Respondent, u/s 148(d) of the lncome Tax Act, ['196i,]vide DIN Notice No. ITBA/ASTiF/148A12023- 24t1063402988(1) for the A.y. 2017- 18 dated 26-03 2024, for the Assessment Year 2017-18, pending disposal of theIvlain whit PetitionIvlain whit Petition Counsel for the Petitioner: SRI HIMANGINI SANGHI Counsel for the Respondents: Ms. SUNITHA, REPRESENTINGMs. SUNDARI R PISUPATI, SENTOR S.C. FOR TNCOME TAX WRIT PETITION NO: 10117 OF 2024 Between: Smt B.Laxmibai, Wo Late Sri B.Mallaiah, Aged 80 years, Occ Housewife, Rlo 2-2-1125192, New Nallakunta, Shivam Road, Hyderabad - 500 044 Telangana, FormerPartner, lVl/s Sri Ambica Wines (PAN ACDFS9971p) . 2-2-1099i2, Gotnaka,Hyderabad 500 013, TelanganaHyderabad 500 013, Telangana ...PETITIONER AND '1. Assessment Unit, lncome Tax-,Department, National e-Assessment Centre,New Delhi, Room No.. 401 , 2no Floor, E-Ramp, Jawaharlal Nehru Stadium,New Delhi - 110 003Assessment Unit, lncome Tax-,Department, National e-Assessment Centre,New Delhi, Room No.. 401 , 2no Floor, E-Ramp, Jawaharlal Nehru Stadium,New Delhi - 110 003 2. The lncome Tax Officer, \tvqrd a(i), Hyderabad, l.T Towers, AC Guards,lvlasab Tank, Hyderabad - 500 004, Telariganalvlasab Tank, Hyderabad - 500 004, Telarigana 3 The Principal Commissioner of Income Tax [.l ], Hyderabad, l.T. Towers, ACGuards, Masab Tank, Hyderabad - 500 004, Telangana.Guards, Masab Tank, Hyderabad - 500 004, Telangana. ...RESPONDENTS ...PETITIONER AND '1. Assessment Unit, lncome Tax-,Department, National e-Assessment Centre,New Delhi, Room No.. 401 , 2no Floor, E-Ramp, Jawaharlal Nehru Stadium,New Delhi - 110 003Assessment Unit, lncome Tax-,Department, National e-Assessment Centre,New Delhi, Room No.. 401 , 2no Floor, E-Ramp, Jawaharlal Nehru Stadium,New Delhi - 110 003 2. The lncome Tax Officer, \tvqrd a(i), Hyderabad, l.T Towers, AC Guards,lvlasab Tank, Hyderabad - 500 004, Telariganalvlasab Tank, Hyderabad - 500 004, Telarigana 3 The Principal Commissioner of Income Tax [.l ], Hyderabad, l.T. Towers, ACGuards, Masab Tank, Hyderabad - 500 004, Telangana.Guards, Masab Tank, Hyderabad - 500 004, Telangana. ...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 to issue a Writ of Mandamus or any other appropriate Writ, Order orDirection, declaring that the order passed by the 1st Respondent, uts 147 r/w Sec.144 rlw Sec. ['1448 ]of the lncome Tax Act, 1961, dated 2BtO2t2O24, bearing DINand Notice No.. ITBA/AST /S.114712023-24/106'1663203(.1) 1 for the AssessmentYear 2018 - 19 as arbitrary, illegal, bad in law, void-ab-initio, violative of theDirection, declaring that the order passed by the 1st Respondent, uts 147 r/w Sec.144 rlw Sec. ['1448 ]of the lncome Tax Act, 1961, dated 2BtO2t2O24, bearing DINand Notice No.. ITBA/AST /S.114712023-24/106'1663203(.1) 1 for the AssessmentYear 2018 - 19 as arbitrary, illegal, bad in law, void-ab-initio, violative of theprinciples of natural justice apart from being violative of Articles 14, 19(jXg) and265 of the Constitution of lndia and Sec. ['148A ]of the lncome Tax Act, 1961, andconsequently set aside the same in the interests of justice.265 of the Constitution of lndia and Sec. ['148A ]of the lncome Tax Act, 1961, andconsequently 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 affidavrt frled 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. 144 r/w Sec. 1448 of the lncome Tax Act,1961 , dated 28.02.2024, bearing DIN and Notice No: ITBA/AST/S/14712023-2411061663203( 1), for the Assessment Year 20'18 - 19, pending disposal of theabove Writ Petition. Counsel for the Petitioner: SRI A. V. A. SIVA KARTIKEYA Counsel for the Respondents: SRI VIJHAY K PUNNA, SENIOR S.C. FOR INCOME TAX WRIT PETITION NO: 1 0118 0F 2024 Between: Malhal Rao Sandela, Sio.Sandela Linga Rao, Aged About 45 years, Occupation:Business Rio. H I G 26 Housing-Boar9 Qglgny, Dharoor Camp Jagtial, Karrmnagar505455,Telangana, lndia. PAN- Assessment year. 2615-16 ...PETITIONER AND 1. Telangana Office of The Assistant Commissioner State.of lncome Tax, Circle ['l ], Kanmnagar, 2 The Principql Chief Commissioner of lncome Tax, Telangana and A. p,Hyderabad, lT Towers, AC Guards, Masab Hyderabad - 500 028, Tetangana.Hyderabad, lT Towers, AC Guards, Masab Hyderabad - 500 028, Tetangana. 3. The Central Board of Direct Taxes, Represented by its Chairman, Departmentof Rerenue Mlnis_try of Finance, Government of lndia, Secretariat Eiuildings,New Delhi - 1 10 001of Rerenue Mlnis_try of Finance, Government of lndia, Secretariat Eiuildings,New Delhi - 1 10 001 4. The National Faceless Assessment Center, lncome Tax Department, NewDelhi.Delhi. 5. The Union of rndia, Represented- by its secretary to the Government,Department of Revenue, Ministry of Finince, New Delhi - 1.lO 001.Department of Revenue, Ministry of Finince, New Delhi - 1.lO 001. ...RESPONDENTS Petition under Articre 226 of the constitution of rndia praying that rn thecircumstances stated in the affidavit filed therewith, the High court may be 3. The Central Board of Direct Taxes, Represented by its Chairman, Departmentof Rerenue Mlnis_try of Finance, Government of lndia, Secretariat Eiuildings,New Delhi - 1 10 001of Rerenue Mlnis_try of Finance, Government of lndia, Secretariat Eiuildings,New Delhi - 1 10 001 4. The National Faceless Assessment Center, lncome Tax Department, NewDelhi.Delhi. 5. The Union of rndia, Represented- by its secretary to the Government,Department of Revenue, Ministry of Finince, New Delhi - 1.lO 001.Department of Revenue, Ministry of Finince, New Delhi - 1.lO 001. ...RESPONDENTS Petition under Articre 226 of the constitution of rndia praying that rn thecircumstances stated in the affidavit filed therewith, the High court may be pleased to issue an appropriate writ, order or direction more particularly one in thenature of Writ of Mandamus declaring the order passed by the lncome TaxAuthorities (National Faceless E-Assessment Centre) completed the assessmentUIS 147 read wrth section 1448 of the lncome-tax Act Date of Order 0610312024,DIN ITBA/ASTtsl 1 47 12023-2411 06209381 5(1 ) for the Assessment Year 201 5-16determining the total income of Rs 20,98,060/- as arbitrary, illegal, bad in law,without [jurisdiction, ]void-ab-initio, violative of the principles of natural justice apartfrom being violative of Articles 1a, 19(1)(g) and 265 of the Constitution of lndia andSec. 148A of the lncome Tax Act, 196'1 , and consequently set aside the same inthe interests of [justice.]Authorities (National Faceless E-Assessment Centre) completed the assessmentUIS 147 read wrth section 1448 of the lncome-tax Act Date of Order 0610312024,DIN ITBA/ASTtsl 1 47 12023-2411 06209381 5(1 ) for the Assessment Year 201 5-16determining the total income of Rs 20,98,060/- as arbitrary, illegal, bad in law,without [jurisdiction, ]void-ab-initio, violative of the principles of natural justice apartfrom being violative of Articles 1a, 19(1)(g) and 265 of the Constitution of lndia andSec. 148A of the lncome Tax Act, 196'1 , and consequently set aside the same inthe interests of [justice.] Counsel for the Petitioner: SRI THANNERU CHAITANYA KUMAR Counsel for the Respondent Nos. 1 & 2: SRI J. V. PRASAD, S.C. FOR INCOME TAX Counsel for the Respondent Nos.3 to 5: SRI B. MUKHERJEE, REPRESENTINGSRI GADI PRAVEEN KUMAR, DEPUTY SOLICITOR GENERAL OF INDIA WRIT PETITION NO: 10121OF 2024 Between: Mr. Ravinder Reddy Paladagu, S/o. Mr. Paladugu Buchi Reddy, aged 43 years,Occ.. Salaried Employee, R/o. 9-67, Vill Choudarigoda, Mand Ghatkesar,' [post]Karremula, Rangareddy - 50'1 301, Telangana ...PETITIONER AND 1. Assessment Unit, lncome Tax . Department, National e-Assessment Center,New Delhi, Room No..401, 2'o Floor, E-Ramp, Jawaharlal Nehru Stadium,New Delhi - 110 003.New Delhi, Room No..401, 2'o Floor, E-Ramp, Jawaharlal Nehru Stadium,New Delhi - 110 003. 2. The lncome Tax Officer, Ward 15(1), Hyderabad, l.T Towers, [10-2-3, ]ACGuards. Hyderabad - 500 004, Telangana.Guards. Hyderabad - 500 004, Telangana. 3. The Principal Chief Commissioner of lncome Tax, Andhra Pradesh andTelangana, Hyderabad Room No. 922,91h Floor, B Block, l.T.Towers, 10-2-3,AC Guards, Hyderabad - 500 004, TelanganaTelangana, Hyderabad Room No. 922,91h Floor, B Block, l.T.Towers, 10-2-3,AC Guards, Hyderabad - 500 004, Telangana ..RESPONDENTS Petition under Artrcle 226 of the Constitution of lndia praying that in thecircumstances stated rn the affidavit filed therewith, the High Court may be 2. The lncome Tax Officer, Ward 15(1), Hyderabad, l.T Towers, [10-2-3, ]ACGuards. Hyderabad - 500 004, Telangana.Guards. Hyderabad - 500 004, Telangana. 3. The Principal Chief Commissioner of lncome Tax, Andhra Pradesh andTelangana, Hyderabad Room No. 922,91h Floor, B Block, l.T.Towers, 10-2-3,AC Guards, Hyderabad - 500 004, TelanganaTelangana, Hyderabad Room No. 922,91h Floor, B Block, l.T.Towers, 10-2-3,AC Guards, Hyderabad - 500 004, Telangana ..RESPONDENTS Petition under Artrcle 226 of the Constitution of lndia praying that in thecircumstances stated rn the affidavit filed therewith, the High Court may be pleased to issue a Writ of Mandamus or any other appropriate Writ, Order orDirection, declaring that the order [passed ]by the 1st Respondent, uls 147 [r/w ]Sec.1448 of the lncome Tax Act, [1961, ]dated 13.03.2024, bearing DIN and [Notice ][No.]ITBA/AST/S/14712023-2411062546707(1\. for the Assessment Year 2016 - 17, asarbitrary, illegal, bad in law, void-ab-initio, violative of the [principles ]of naturaljustice, apart from being violative of Articles 14, 19(1Xg) and 265 of theConstrtution of lndia and Sec 148 A of the lncome Tax Act, ['1961.]Direction, declaring that the order [passed ]by the 1st Respondent, uls 147 [r/w ]Sec.1448 of the lncome Tax Act, [1961, ]dated 13.03.2024, bearing DIN and [Notice ][No.]ITBA/AST/S/14712023-2411062546707(1\. for the Assessment Year 2016 - 17, asarbitrary, illegal, bad in law, void-ab-initio, violative of the [principles ]of naturaljustice, apart from being violative of Articles 14, 19(1Xg) and 265 of theConstrtution of lndia and Sec 148 A of the lncome Tax Act, ['1961.] lA NO: 1 OF 2024 Petition under Section 151 CPC [praying ]that in the circumstances stated [in]the affidavrt filed in support of the petition, the High Court may be [pleased ]to stayall further proceedings, rncluding any recovery, pursuant to the order [passed ]bythe [.1st ]Respondent, u/s 147 tlw Sec 1448 of the lncome Tax Act, 1961, dated13 03 2024, bearrng DIN and Notice No. ITBA/AST/S/14712023-24110625467 07 (1), for the Assessment Year 2016 - 17, pendrng disposal of theabove Writ Petition. Counsel for the Petitioner: SRI A. V. A. SIVA KARTIKEYA Counsel for the Respondents: SRI J. V. PRASAO, S.C. FOR INCOME TAX WRIT PETITION NO: 10146 OF 2024 Between Sri Subas Veeravelly, S/o. Sri Ekanandham Veeravelly, Aged about 67 years, Occ.Retired Govt. Teacher, lMlG 604, A.P Housing Board, Munugode Road, Nalgonda [-]508001. ...PETITIONER AND '1 . Assessment Unit, National Faceless Assessment Centre, lncome TaxDepartment, Ministry of Finance, Room No. 401, 2n" Floor, E-Ramp,Jawaharlal Nehru Stadium, Delhi - 110 003.Department, Ministry of Finance, Room No. 401, 2n" Floor, E-Ramp,Jawaharlal Nehru Stadium, Delhi - 110 003. 2. The lncome Tax Officer, Ward - ['1 ], Near Rail Under Bridge, Nalgonda -508001.508001. ,..RESPONDENTS Counsel for the Petitioner: SRI A. V. A. SIVA KARTIKEYA Counsel for the Respondents: SRI J. V. PRASAO, S.C. FOR INCOME TAX WRIT PETITION NO: 10146 OF 2024 Between Sri Subas Veeravelly, S/o. Sri Ekanandham Veeravelly, Aged about 67 years, Occ.Retired Govt. Teacher, lMlG 604, A.P Housing Board, Munugode Road, Nalgonda [-]508001. ...PETITIONER AND '1 . Assessment Unit, National Faceless Assessment Centre, lncome TaxDepartment, Ministry of Finance, Room No. 401, 2n" Floor, E-Ramp,Jawaharlal Nehru Stadium, Delhi - 110 003.Department, Ministry of Finance, Room No. 401, 2n" Floor, E-Ramp,Jawaharlal Nehru Stadium, Delhi - 110 003. 2. The lncome Tax Officer, Ward - ['1 ], Near Rail Under Bridge, Nalgonda -508001.508001. ,..RESPONDENTS Petition under Article 226 of the Constitution of lndia praying that in thecircumstances stated in the aff idavit filed therewrth, the High Court may bepleased to pass an order or direction, especially one tn the nature of WRIT OFMANDAMUS holding that the order passed by 1st Respondent uts. j47 r.w.s 144r.w s 144B of the Act. dt.23 03.2024 with DtN No.|TBA/AST/S t147/2023_r.w s 144B of the Act. dt.23 03.2024 with DtN No.|TBA/AST/S t147/2023_2411063238603(1) for the Ay.20 15-16, as arbitrary, iilegal, bad in law, voidabinitio, apart from being violative of provisions of section 14BA and section 14g ofthe Act and also contrary to the crrcular issued by GBDT and provisions of section'151A of the Act, and consequentry set aside the order passed by 1st Respondentu/s. 147 r.w s 144 r w s 1448 of the Act, dt.23.O3 2OZ4 with DINabinitio, apart from being violative of provisions of section 14BA and section 14g ofthe Act and also contrary to the crrcular issued by GBDT and provisions of section'151A of the Act, and consequentry set aside the order passed by 1st Respondentu/s. 147 r.w s 144 r w s 1448 of the Act, dt.23.O3 2OZ4 with DINNo.ITBA/AST/S1147/2023- 24/1063238603(1) for the Ay.2015_16 and altconsequential proceed ings pursuant thereto.consequential proceed ings pursuant thereto. IA NO: 1 OF 2024 Petition under section 1 5'l cpc praying that in the circumstances stated rnthe 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 t.w.s'144 r.w.s 1448 of the Act, dt.23.03.2024 withDIN No ITBA/ASTtSI147t2023-24I1063238603(i) for the Ay 20i5_.16 Counsel for the Petitioner: SRI A. V. RAGHU RAwi Counsel for the Respondents: SRI VIJHAy K pUNNA, SENIOR S.C. FOR INCOME TAX WRIT PETITION NO: 10175 0F 2024 Between: settipalli Yeogeswara Venkata Satyanarayana, s/oLate Shri. Sobhana chalaRamarao.settipalri Venkata, A^g^ed ab6ut 52 years, occ. Business, io-i-ssle, wL.tMarredpally, Secunderabad- 500026. ..,PETITIONER AND 1. lncome Tax Officer, Ward. 10(i), Hyderabad, lT Tower, AC Guards, MasabTank, Hyderabad - 500004Tank, Hyderabad - 500004 2The Principal Chief Commissioner of lncome Tax AP and TS, 1Orh Floor, C-Block, LT. Towers, 10-2-3, A.C. Guards, Hyderabad-500004Block, LT. Towers, 10-2-3, A.C. Guards, Hyderabad-500004 3The Assessment Unit, lncome Tax Department, National FacelessAssessment Centre, Delhi, Ramp, Jawaharlal Nehru Stadium, Delhi-110003Ministry of Finance, Room No. 401 , 2"d Floor, E-Assessment Centre, Delhi, Ramp, Jawaharlal Nehru Stadium, Delhi-110003Ministry of Finance, Room No. 401 , 2"d Floor, E- ...RESPONDENTS ..,PETITIONER AND 1. lncome Tax Officer, Ward. 10(i), Hyderabad, lT Tower, AC Guards, MasabTank, Hyderabad - 500004Tank, Hyderabad - 500004 2The Principal Chief Commissioner of lncome Tax AP and TS, 1Orh Floor, C-Block, LT. Towers, 10-2-3, A.C. Guards, Hyderabad-500004Block, LT. Towers, 10-2-3, A.C. Guards, Hyderabad-500004 3The Assessment Unit, lncome Tax Department, National FacelessAssessment Centre, Delhi, Ramp, Jawaharlal Nehru Stadium, Delhi-110003Ministry of Finance, Room No. 401 , 2"d Floor, E-Assessment Centre, Delhi, Ramp, Jawaharlal Nehru Stadium, Delhi-110003Ministry of Finance, Room No. 401 , 2"d Floor, E- ...RESPONDENTS Petitron 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 an appropnate writ order or direction more particularly one in thenature of writ of Mandamus, declaring the Assessment order dl.2o.o3.2024passed by the 3'd respondent u/s 141 t.w.s i4411448 of the lncome-tax Act forA.Y. 2015-16 vide DtN No. |IBA/ASTtst147t2o23-24t1062988286(1), consequentto the order passed u/s i48A(d) dt.23.O4 2022 vide DIN No.A.Y. 2015-16 vide DtN No. |IBA/ASTtst147t2o23-24t1062988286(1), consequentto the order passed u/s i48A(d) dt.23.O4 2022 vide DIN No.|rBA/AST/F/148At2022 23/1042828341(1) and rhe notice u/s 148 dt.23 04 zo22vide DIN No.IrBA/AST/Sr148-112022 23t1042830 770(1), issued by the JAo(1stvide DIN No.IrBA/AST/Sr148-112022 23t1042830 770(1), issued by the JAo(1strespondent) instead of FAo(3'd respondent), that too contrary to provisrons ofsectionl49 of the Act, as void, illegal, and contrary to the provisions of lncome_tax,Act and contrary to the Principles of Natural Justice.sectionl49 of the Act, as void, illegal, and contrary to the provisions of lncome_tax,Act and contrary to the Principles of Natural Justice. IA NO: 1 OF 2024 Petition under section 15i cpc praying that in the circumstances stated rnthe affidavit filed in support of the petition, the High court may be pleased to stayall further proceedings pursuant to the Assessment order dt.20.03.2024 passedby the 3rdrespondent u/s 147 r.w.s14411448 of the lncome-tax Act for A y. 2015-16 vide DIN No. trBtuAST/s/r4il2023-24t1o62g\B2| 6(1),and may pass suchother order(s) as the Hon'bre court deems fit and proper in the interests ofsubstantial justice, as otherwise the petitioner would be put to irreparable loss andsevere injury. Counsel for the Petitioner: SRI DUNDU MANMOHAN Counsel for the Respondents: SRI VIJHAY K PUNNA, SENIOR S,C. FOR INCOME TAX WRIT PETITION NO: 10194 OF 2024 Between: Balagouni Balral Goud, S/o B Lingamayya Goud, Aged about 60 years,Occ.Busrness, # 1-8-3/27, Chikkadpally, Hyderabad, Telangana -500020.Occ.Busrness, # 1-8-3/27, Chikkadpally, Hyderabad, Telangana -500020. ...PETITIONER AND 1Deputy Commissioner of lncome Tax, Crrcle 1(1), Hyderabad, lT Tower, ACGuards, Masab Tank, Hyderabad - 500004.Guards, Masab Tank, Hyderabad - 500004. 2The Principal Chref Commissioner of Income Tax Ap & TS, ['l0th ]Floor, C-Block, l.T. Towers, 10-2-3, A.C. Guards, Hyderabad-500004Block, l.T. Towers, 10-2-3, A.C. Guards, Hyderabad-5000043The Assessment Unit, lncome Tax Department, National FacelessAssessment Centre, Delhi, Ramp, Jawaharlal Nehru Stadium, Ministry Delhi-1 of Finance, Room 10003No. 401 , Znd Floor, E-Assessment Centre, Delhi, Ramp, Jawaharlal Nehru Stadium, Ministry Delhi-1 of Finance, Room 10003No. 401 , Znd Floor, E- ...RESPONDENTS ...PETITIONER AND 1Deputy Commissioner of lncome Tax, Crrcle 1(1), Hyderabad, lT Tower, ACGuards, Masab Tank, Hyderabad - 500004.Guards, Masab Tank, Hyderabad - 500004. 2The Principal Chref Commissioner of Income Tax Ap & TS, ['l0th ]Floor, C-Block, l.T. Towers, 10-2-3, A.C. Guards, Hyderabad-500004Block, l.T. Towers, 10-2-3, A.C. Guards, Hyderabad-5000043The Assessment Unit, lncome Tax Department, National FacelessAssessment Centre, Delhi, Ramp, Jawaharlal Nehru Stadium, Ministry Delhi-1 of Finance, Room 10003No. 401 , Znd Floor, E-Assessment Centre, Delhi, Ramp, Jawaharlal Nehru Stadium, Ministry Delhi-1 of Finance, Room 10003No. 401 , Znd Floor, E- ...RESPONDENTS Petition under Article 226 of the Constitution of lndia praying that in thecircumstances stated in the affidavit filed therewrth, the High Court may bepleased to issue an appropriate writ, order or drrection more particularly one in thenature of Writ of Mandamus, declaring the Assessment Order d1.19.02.2024passed by the 3rd respondent uls 147 r.w.s144t1448 of the lncome{ax Act forA.Y 2015-16 vide DIN No ITBA/ASTtst147t2\23-24t1061Ogg1t1(1), which ispassed as a consequence of the order passed u/s 14BA(d) dt.1g.o4.2022 vide DINNo. ITBA/AST/F/148At2022-23t1042777549(1) and the notice u/s 148dt [.l9 ]04 2022 vide DIN No lrBA/AST/s/t4B-1t2022-23t1o42777606(1), issued bythe JAO('lst respondent) instead of FAO(3'd respondent), as void, iilegal, andcontrary to the provisions of lncome-tax Act and contrary to the [principles ]ofNatural Justice. lA NO: ['l ]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 pursuant to the Assessment Order dt.'19.02.2024 passedby the 3'd respondent uts 147 [(.w.s144t1448 ]of the lncome-tax Act for A.Y. 2015-16 vide DIN No. ITBA/AST/S|147t2023- 24t1061095171(1). Counsel for the Petitioner: SRI DUNDU MANMOHAN Counsel for the Respondents: SRI VIJHAY K PUNNA, SENIOR S.C. FOR INCOME TAX WRIT PETITION NO: 10234 OF 2024 Between: The Primary Agriculture Co-Operative Credit Society Ltd., Rep. By Ravi KumarAligeti, Aged 46, S/o. Aligeti Gangarajam, Occ. Secretary, # 16-24, ['Near ]Old BusStand, Behind Masjid, Raikal,