Wp/11521/2024 Of S A Enterprises v. Income Tax Officer Ward 1

HIGH COURT FOR THE STATE OF TELANGANAAT HYDERABAD(Special Original Jurisdiction) IVONDAY, THE TWENTY NINTH DAY OF APRILTWO THOUSAND AND TWENTY FOUR PRESENT THE HONOURABLE SRI JUSTICE SUJOY ANDTHE HONOURABLE SRI JUSTICE N.TUKARAMJI WRIT PETITION NOS: 11505 11521 [11s33 ][11534 ][0F ][2024] W.P.NO: 11505 OF 2024 Between: Varakatnam lvlanish Reddy, S/o V.surender [Reddy, ][Rep. ][by GPA Holder ][- ][V.]Surender Reddy, age 78 [years, ][3-4-418, Varakatnam Chambers, Kachiguda,]- 500018. Hyderabad, Telangana ...pETlTloNER AND '1 . lncome Tax Officer Ward 4(1), Hyderabad, l.T. Towers, 10-2-3, A.C. Guards,Hyderabad-500004.Hyderabad-500004. 2. The Principal Commissioner Of [Income ][Tax ][1, ][Hyderabad, ][l.T. ][Towers, ][10-2-]3, A.C. Guards, Hyderabad-500004.3, A.C. Guards, Hyderabad-500004. 3. N'ational Faceless-Assessment [Centre, Delhi,The Assessment ][Unit, ][lncome]Tax Department, National Faceless [Assessment Centre, Delhi, ][Ministry ][of]Financ6, Room No. [401 ],2nd [Floor, E-Ramp, Jawaharlal Nehru ][Stadium,]Delhi-.l ['l ]ooo3 Tax Department, National Faceless [Assessment Centre, Delhi, ][Ministry ][of]Financ6, Room No. [401 ],2nd [Floor, E-Ramp, Jawaharlal Nehru ][Stadium,]Delhi-.l ['l ]ooo3 ...RESP.NDENTS Petition under Article 226 of [the ][Constitution ][of ][lndia ][praying ][that ][in ][the]circumstances stated in the [affidavit ][filed ][therewith, ][the ][High ][Court ][may ][be]pleased to issue an appropriate writ order [or ][direction ][more ][particularly one ][in ][the]nature of writ of lvlandamus, [declaring ][the ][Assessment ][order ][dt. ][16.03.2024]passed by the 3rd respondent uls 147 [r.w.s ][14411448 ][of ][the ][lncome-tax ][Act for]A.Y. 2018-19 vide DIN No [ITBA/AST/5114712023-2411062761191(1), ][which ][is]passed as a consequence of the order [passed ][u/s ][148A(d) dt.12.04.2022 ][vide DIN]No. ITBA/AST/F/148At2O22- [2311042718756(1) ][and ][the ][nolice ][u/s ][148]d1.12.O4.2022 vide [No. ][ITBA/AST/51148-112022-2311042720367 ][(',l), ][issued ][by]the JAO('lst [respondent) instead ][of ][FAO(3rdrespondent), ][as ][void, illegal, ][and]contrary to the [provisions ]of [lncome-tax ][Act and ][contrary ][to ][the ][Principles of]Natural Justice. lA NO: 1 OF 2024 Petition under Section ['l ]51 CPC [praying ]that in the circumstances [stated ][in]the affidavit filed in support of the [petition, ]the High Court [may be pleased to stay]all further proceedings [pursuant ]to the Assessment Order [dt. ][16.Cr3.2024 ][passed]by the 3rd respondent uls 147 t.w.s 14411448 of the lncome-tax [Act ][for ][A.Y. 2018-]19 vide DlN No ITBA/AST/SI1 47 12023-2411062761191(1). Counsel for the Petitioner: SRI DUNDU MANMOHANCounsel for the Respondents: M/s. B.SAPNA REDDY FOR SRI J.V.PRASAD,SC FOR INCOME TAX W.P.NO: 11521 OF 2024 Between: S A Enterprises, Rep by Partner lt/allula Srinivas, Aged about 50 [years, ]S/olr./. Peddi Raju, D. No. 14- 11412, Stinagar Colony, Patancheru, IVIedak,Telangana - 502319' lr./. Peddi Raju, D. No. 14- 11412, Stinagar Colony, Patancheru, IVIedak,Telangana - 502319' ,..pETraoNER AND 1. lncome Tax Officer Ward 1, Sangareddy, Veerabhadra Nagar, New BusStand, Sangareddy, Telangana - 502001.Stand, Sangareddy, Telangana - 502001. 2. The Principal Commissioner of lncome Tax- 2, Hyderabad, Signature Towers,Opp Botanical Gardens, Kondapur, Hyderabad - 500004.Opp Botanical Gardens, Kondapur, Hyderabad - 500004. 3. The Assessment Unit, lncome Tax Department, National FacelessAssessment Centre, Delhi, tvlinistry of Finance, Room No. 4O1 2nd Floor, E-Ramp, Jawaharlal Nehru Stadium, Delhi- 1 10003 Assessment Centre, Delhi, tvlinistry of Finance, Room No. 4O1 2nd Floor, E-Ramp, Jawaharlal Nehru Stadium, Delhi- 1 10003 ...RESPONDENTS ,..pETraoNER AND 1. lncome Tax Officer Ward 1, Sangareddy, Veerabhadra Nagar, New BusStand, Sangareddy, Telangana - 502001.Stand, Sangareddy, Telangana - 502001. 2. The Principal Commissioner of lncome Tax- 2, Hyderabad, Signature Towers,Opp Botanical Gardens, Kondapur, Hyderabad - 500004.Opp Botanical Gardens, Kondapur, Hyderabad - 500004. 3. The Assessment Unit, lncome Tax Department, National FacelessAssessment Centre, Delhi, tvlinistry of Finance, Room No. 4O1 2nd Floor, E-Ramp, Jawaharlal Nehru Stadium, Delhi- 1 10003 Assessment Centre, Delhi, tvlinistry of Finance, Room No. 4O1 2nd Floor, E-Ramp, Jawaharlal Nehru Stadium, Delhi- 1 10003 ...RESPONDENTS Petition under Article 226 of the Constitution of lndia [pray'ing ]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 l\landamus, declaring the Assessment Order dl. 05. 12.2023passed by the 3rd respondent u/s 147 r. w. s 14411448 of the lncome- tax Act forA. Y. 2018- ['19 ]vide DIN No. ITBA/AST/S/14712023- 241'058465754(1),consequent to the order [passed ]u/s 148A(d) dt. ['1 ]1. 04. 2022 vide DIN No.ITBA/AST/F/148412022- 2311042688701(1 ) and the notice u/s 148 dl. 11. 04. 2022vide DIN No. ITBA/ASTlsl148_112022- 2311042689878(1), issued by the JAO(1strespondent) instead of FA0(3rd respondent), as, illegal, and oontrary to theprovisions of lncome- tax Act and contrary to the Principles of Natural Justice. IA 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 pursuant to ][the ][Assessment ][order ][dt. ][05. ][12. ][2023 ][passed]by the 3rd [respondent ][uts ][147 ][r. ][w. ][s ][14411448 ][of ][the ][lncome- ][tax Act for ][A. ][Y]2018- [19 ][vide DIN ][No. ITBA/AST/5114712023- 2411058465754(1)'] Counsel [for the Petitioner: ] counsel [for the Respondents: ][M/s. J.SUNITHA, JUNIOR SC FOR ][M/s ] R PISUPATI, Sr SC for [lncome ][Tax ][DePt] W.P.NO:[11533 ][0F ][2024] Between: SAEnterprises,RepbyPartnertt4allulaSriniv-as,Aged^about.50years,S/ofrl. [p"OOi' ]na;u, [O.tto.t+-114t2, Srinagar ][Colony, ][Patancheru, ][Medak,]Telangana - 502319 ...PETrrroNER AND 1. lncome Tax Officer [Ward ][1, ][Sangareddy, Veerabhadra Nagar, ][New ][Bus]Stand, Sangareddy, [Telangana - ][502001]Stand, Sangareddy, [Telangana - ][502001] Z. ine eiincip"al [Commission6r ][Of ][lncome Tax 2, ][Hy_d^erabad,Signature ][Towers,]Ooo Botoriical Gardens, Kondapur, [Hyderabad ][- ][500004']Ooo Botoriical Gardens, Kondapur, [Hyderabad ][- ][500004'] S. - ihe Asiessment Rssessment Unit, Centre, Delhi, [lncome Tax Department, National ]tvlinistry of Finance, Room No' [Faceless]4O1 ,2nd Floor, E-Ramp, Jawaharlal [Nehru Stadium, ][Delhi-l ][10003 ]...RES.ONDENTSRamp, Jawaharlal [Nehru Stadium, ][Delhi-l ][10003 ]...RES.ONDENTS AND 1. lncome Tax Officer [Ward ][1, ][Sangareddy, Veerabhadra Nagar, ][New ][Bus]Stand, Sangareddy, [Telangana - ][502001]Stand, Sangareddy, [Telangana - ][502001] Z. ine eiincip"al [Commission6r ][Of ][lncome Tax 2, ][Hy_d^erabad,Signature ][Towers,]Ooo Botoriical Gardens, Kondapur, [Hyderabad ][- ][500004']Ooo Botoriical Gardens, Kondapur, [Hyderabad ][- ][500004'] S. - ihe Asiessment Rssessment Unit, Centre, Delhi, [lncome Tax Department, National ]tvlinistry of Finance, Room No' [Faceless]4O1 ,2nd Floor, E-Ramp, Jawaharlal [Nehru Stadium, ][Delhi-l ][10003 ]...RES.ONDENTSRamp, Jawaharlal [Nehru Stadium, ][Delhi-l ][10003 ]...RES.ONDENTS Petition under Article [226 ][of ][the ][constitution ][of ][lndia ][praying ][that ][in ][the]circumstances [stated ][in ][the ][affidavit ][filed ][therewith, ][the ][High ][court ][may ][be]pleased to issue an [appropriate ][writ ][order ][or ][direction ][more ][particularly ][one ][in ][the]nature of [writ ][of ][Mandamus, ][declaring ][the ][Assessment ][order ][dt. ][20.12.2023]the 3rd [respondent ][u/s ][147 ][(.w.s ][14411448 ][of the ][lncome-tax Act ][for]passed by A.y. 2o1g-2o [vide ] [No. ][ITBA/ASTlsl147l2o23-24l1058915318(1), consequent]to the [order ][passed ][u/s ][148A(d) ][dt.31 .O3 ][2023 ][vide DIN ][No']|TBA/AST/F/148A12022-2311051737681(1) [and ][the ][notice ][u/s ][148 ][dt.31 .O3.2O23]vide DtN [No.ITBA/AST/S1148 ][1t2O22-2311051737788(1), ][issued by ][the ][JA0(1st]respondent) [instead ][of ][FA0(3rd respondent), ][as void, ][illegal, ][and ][contrary ][to ][the]provisions of [lncome-tax Act ][and ][contrary ][to ][the ][Principles ][of ][Natural 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 pursuant to the Assessment order dl.20.12.2023 passedby the 3rd respondent uls 147 r.w.s 14411448 of the lncome-tax Act for A.y. 2019-20 vide DIN No. ITBA/AST/S/147t2oz3-24/105891 53i8(1 ) Counsel for the Petitioner: SRI DUNDU MANMOHANCounsel for the Respondents: M/s. J.SUNITHA, JUNIOR SC FOR M/s SUNDARIR PlSUpATl, Sr SC for lncome Tax Depl W.P.NO: 11534 OF 2024 Between: [\rlB Grammar Schqol, Part of B.K. Educational Society, Rep. by AuthorisedRepresentative - K Nagendra Kumar H._No_ 2-12, Surarirn boiony, fOnJeedimetla, Quthubullapur, Ranga Reddy, Telangana-500055. ,,.PETITIONER AND .1 1. l-nc91e_]2<.Officer, Ward 1(.1) S]gnature Towers, Sy.No.6(p) of Kondapur, !V. [No.3 ][7(P) ][of Kothaguda, OPP. ][Botanica ][l ][Gardens,'sed ][ingjampaif ][y-, ]Ra[ga- [Eeddy, Hyderabad, Telangana - 500084]2. The Princip_al chief commissioner of rncome Tax Ap and rS, 1Oth Froor, c-Block, I.T. Towers, 10-2-3, A.C. Guards, Hyderabad_500004.2. The Princip_al chief commissioner of rncome Tax Ap and rS, 1Oth Froor, c-Block, I.T. Towers, 10-2-3, A.C. Guards, Hyderabad_500004. 10-2-3, A.C. Guards, Hyderabad_500004.3. The Assessment Unit, lncome Tax Departrirent, National FaielessAssessment Centre, Delhi, tvlinistry of Finance. Room No. 40.1 , Znd Floor, E_Ramp, Jawaharlal Nehru Stadium; Delhi-1 10003The Assessment Unit, lncome Tax Departrirent, National FaielessAssessment Centre, Delhi, tvlinistry of Finance. Room No. 40.1 , Znd Floor, E_Ramp, Jawaharlal Nehru Stadium; Delhi-1 10003 ...RESPONDENTS 10-2-3, A.C. Guards, Hyderabad_500004.3. The Assessment Unit, lncome Tax Departrirent, National FaielessAssessment Centre, Delhi, tvlinistry of Finance. Room No. 40.1 , Znd Floor, E_Ramp, Jawaharlal Nehru Stadium; Delhi-1 10003The Assessment Unit, lncome Tax Departrirent, National FaielessAssessment Centre, Delhi, tvlinistry of Finance. Room No. 40.1 , Znd Floor, E_Ramp, Jawaharlal Nehru Stadium; Delhi-1 10003 ...RESPONDENTS Petition under Article 226 of the constitution of rndia praying that in thecircumstances stated in the affidavit filed therewith, the High oourt may bepleased to issue an appropriate writ order or direction more particularly one in thepleased to issue an appropriate writ order or direction more particularly one in thenature of writ of Mandamus, decraring the Assessment order dr. 21 .o3.2o24passed by the 3rd respondent uls 147 r.w.s 14411448 of the lncorne{ax Act forA-Y. 2016-17 vide DrN No. |rBA/ASTtst147l2o23-24t106308623\7(1),which ispassed as a consequence of the order passed u/s 14gA(d) dt..l g.03.;2023 vide DINNo. passed by the 3rd respondent uls 147 r.w.s 14411448 of the lncorne{ax Act forA-Y. 2016-17 vide DrN No. |rBA/ASTtst147l2o23-24t106308623\7(1),which ispassed as a consequence of the order passed u/s 14gA(d) dt..l g.03.;2023 vide DINNo. |TBA/AST/F/148At2o22- 23t1o509s1243(1) and the notice u/s 14adt-19-o3-2023 vide DrN No. IrBA/ASTtstl4B_1tzo22-23l10s0958516 (1), issuedby the JAO(151 respondent) instead of FAO(3rd respondent), as voi,J, iflegar, andby the JAO(151 respondent) instead of FAO(3rd respondent), as voi,J, iflegar, and contrary to the [provisions ]of [lncome-tax ][Act ][and ][contrary ][to ][the ][Principles of]Natural 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 ][kie ][pleased ][to ][stay]all further [proceedings pursuant ][to ][the ][Assessment ][order ][dt. ][21.03.2024 ][passed]u/s [147 ][r.w.s ][144t144P of ][the lncome-tax Act ][for ][A.Y. 20't6-]by the 3rd.respondent 1 7 vide Dl N No. ITBA/AST/S [1 ][47 ][12023-2411 ][063086237(1 ]). Counsel for the Petitioner: Counsel for the Respondents: [M/s. J.SUNITHA, JUNIOR SC FOR M/s SUNDARI]R PISUPATI, Sr SC [for ][lncome ][Tax ][DePt] The Court made the [following: ] THE HONOURABLE SRI JUSTICE SUJOY PAUL ANDTHE HONOURABLE SRI JUSTICE N. TUKARAMJI IVRIT PETITION NOs. 11505 1152r11s33 & 1r.534 0F 2024 COMMON ORDER: k)er Hon'bte Justice Sujoa [paut)] Sri Dundu Manmohan, learned counsel appears for the petitioner(s), Ms. B. Sapna Reddy, learned counsel representing'Sri J.V. Prasad, learned Standing Counsel for the r,espondents-Income Ta-x Department in W.P.No.11505 of 2024 andMs. J. Sunitha, learned Junior Standing Counsel representingMs.Sundari R.Pisupati, learned Senior Standing Counsel for the'Sri J.V. Prasad, learned Standing Counsel for the r,espondents-Income Ta-x Department in W.P.No.11505 of 2024 andMs. J. Sunitha, learned Junior Standing Counsel representingMs.Sundari R.Pisupati, learned Senior Standing Counsel for therespondents-lncome Tax Department in W.P.Nos.1152 l, 11533& 11534 of2024.& 11534 of2024. 2. Regard being had to the similarity of the questionbeing had to the similarity of the questionhad to the similarity of the questionto the similarity of the questionsimilarity of the questionof the questionquestioninvolved, on the joint request of the pa{ies, the .matters areanaiogously heard and decided by this common order. Regard being had to the similarity of the questionbeing had to the similarity of the questionhad to the similarity of the questionto the similarity of the questionsimilarity of the questionof the questionquestion 2. Regard being had to the similarity of the questionbeing had to the similarity of the questionhad to the similarity of the questionto the similarity of the questionsimilarity of the questionof the questionquestioninvolved, on the joint request of the pa{ies, the .matters areanaiogously heard and decided by this common order. Regard being had to the similarity of the questionbeing had to the similarity of the questionhad to the similarity of the questionto the similarity of the questionsimilarity of the questionof the questionquestion 3. It is common is common common ground taken by the learned counsel by the learned counsel learned counsel counsel forthe petitioner(s) that in furtherance of Financ e Acl , 2021, reassessment process stood modified but the responderrts have nottaken care of it and therefore notices issued under ilection 148of the Income Tax Act, 1961 cannot sustain judicial scrutiny.Since notices are bad in law, the consequentiat ordt:rs are alsobad in law. It is common is common common ground taken by the learned counsel by the learned counsel learned counsel counsel for 4During the course of hearing, iearned counsel for theparties agreed that curtains on this issue are finally drawn bythis Court in a batch of writ petitions, W.P.No.259O3 of 2022arrd other connected matters, decided by common order datedparties agreed that curtains on this issue are finally drawn bythis Court in a batch of writ petitions, W.P.No.259O3 of 2022arrd other connected matters, decided by common order dated14.O9 .2023 . The parties agreed that this matter may be disposedof in terms of the Common Order dated 14.09.2023. 5This Court in the said order dated 14.09.2023 inW.P.No.259O3 of 2022, held as under "35. ln view of the aforesaid discussions, it is by now very clear thatthe procedure to be folloured by the respondent-Department upontreating the notices issued for reassessment being under Section1484, the subsequent proceedings was mandatorily required to beundertaken under the substituted provisions as laid down under theFinance Act, 2021. ln the absence of which, we are constrained to holdthat the procedure adopted by the respondent-Department is incontravention to the statute i.e. the Finance Act, 2021, at the firstinstance. Secondly, it is also in direct contraventipn to the directivesissued by the Hon'ble Supreme Court in the case of Ashish Agarwal,suPra.36. For all the aforesaid reasons, the impugned notices issued and theproceedings drawn by the respondent-Department is neither tenable,nor sustainable. The notices so issued and the procedure adoptedbeing per se illegal, deserves to be and are accordingly setaside/quashed. As a consequence, all the impugned orders gettingquashed, the consequential orders passed by the respondentDepartment pursuant to the notices issued under Section 147 and 148would also get quashed and it is ordered accordingly. The reason weare quashing the consequential order is on the ptinciples that whenthe initiation of the proceedings itself was procedurally wrong, thesubsequent orders also gets nullified automatically. 37. The preliminary obiection raised by the petitioner is sustained andall these writ petitions stands allowed on this very jurisdictional issue.Since the impugned notices and orders are getting quashed on the .3 point of jurisdiction, we are not inclined to proceed further ancl decidethe other issues raised by the petitioner which stands reserved to beraised and contended 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 underArl'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 conferred on theRevenue would remain reserved to proceed further if they so wantfrom the stage of the order of the Supreme Court in the case ol AshishAgarwal, supra.39. No order as to costs." .3 point of jurisdiction, we are not inclined to proceed further ancl decidethe other issues raised by the petitioner which stands reserved to beraised and contended 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 underArl'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 conferred on theRevenue would remain reserved to proceed further if they so wantfrom the stage of the order of the Supreme Court in the case ol AshishAgarwal, supra.39. No order as to costs." 6. In view of the consensus arrived, the impr-rgned ShowCause notices and consequential orders passed in this batch ofwrit petitions are set aside. Liberty is reserved to both the partiesto take respective stald and to proceed in accordarrce with lawas per paragraph No.3B of the order dated 14 O9.2O23 inW.P.No.25903 of 2022. 7The writ petitions are allowed. No costs. Interlocutoryapplications, if any pending, shall also stand closed./'SD/- K. AMMAJIASSISTANT REGISTRAR//rRUE coPY// VSECTION OFFTCERSD/- K. AMMAJIASSISTANT REGISTRAR//rRUE coPY// VSECTION OFFTCER SECTION To 1 . lncome Tax Officer Ward 4(1 ), Hyderabad, l.T. Towers, 10-2-3, A.C. Guards,Hyderabad-500004.To 1 . lncome Tax Officer Ward 4(1 ), Hyderabad, l.T. Towers, 10-2-3, A.C. Guards,Hyderabad-500004. Hyderabad-500004.2. The Principal Commissioner Guards, Hyderabad-500004.Of lncome Tax 1 , Hyderabad, l_T. Towers, 10-2-3, A.C.2. The Principal Commissioner Guards, Hyderabad-500004.Of lncome Tax 1 , Hyderabad, l_T. Towers, 10-2-3, A.C. 3. The Assessment Unit, lncome Tax Department, National Faceless AssessmentCentre, Delhi, Ministry of Finance, Room No. 401 , znd Floor, E-Ran o, JawaharlalNehru Stadium, Delhi-1 10003.Nehru Stadium, Delhi-1 10003. Nehru Stadium, Delhi-1 10003.4. lncome Tax Officer Ward 1, Sangareddy, Veerabhadra Nagar, New Bus Stand,Sangareddy, Telangana - 502001.4. lncome Tax Officer Ward 1, Sangareddy, Veerabhadra Nagar, New Bus Stand,Sangareddy, Telangana - 502001. Sangareddy, Telangana - 502001.5. The Principal Commissioner of lncome Tax- 2, Hyderabad, Signatur,e Towers, OppBotanical Gardens, Kondapur, Hyderabad - 500004.500004.5. The Principal Commissioner of lncome Tax- 2, Hyderabad, Signatur,e Towers, OppBotanical Gardens, Kondapur, Hyderabad - 500004.500004. Botanical Gardens, Kondapur, Hyderabad - 500004.500004.6. lncome Tax Officer, Ward 11(1), Signature Towers, Sy.No.6(p) of Kondapur,6. lncome Tax Officer, Ward 11(1), Signature Towers, Sy.No.6(p) of Kondapur,Sy.No 37(P) of Kothaguda, OpP. [gotanicat ]Gardens, Sertingjarirpa y, Rahga Reddy,Hyderabad, Telangana - 500084500084Hyderabad, Telangana - 500084500084 Hyderabad, Telangana - 5000845000847. ThePrincrpal Chief Commissioner of lncome Tax Ap and TS, l Oth Floor, C-Block,l.T. Towers, 10-2-3, A.C. Guards, Hydera bad-500004.8. One CC to SRt DUNDU MANMOHAN, Advocate [OpUC]9. One CC to SRt J.V.PRASAD, SC FOR tNCOrvlE inX 1Oi,UC1'1 10. 1. Two CD Copiesone cc to A/t/s SUNDART R.ptSUpATl, sc FoR tNCoME TAX tOpUClPSK.7. ThePrincrpal Chief Commissioner of lncome Tax Ap and TS, l Oth Floor, C-Block,l.T. Towers, 10-2-3, A.C. Guards, Hydera bad-500004.8. One CC to SRt DUNDU MANMOHAN, Advocate [OpUC]9. One CC to SRt J.V.PRASAD, SC FOR tNCOrvlE inX 1Oi,UC1'1 10. 1. Two CD Copiesone cc to A/t/s SUNDART R.ptSUpATl, sc FoR tNCoME TAX tOpUClPSK. HIGH COURT DATED:2910412024 I COMMON ORDER WP.Nos.1 1505,1 1521,11533 & 11534 of 2024 ---:-i'l'i:, ,(:(.lFJI Jrlt I2il?4* O6Srra r r.. ,:..?-. ALLOWING THE WRIT PETITIONSWITHOUT COSTS. Pt,l.(,t,aldrq'