Wp/12985/2024 Of Mrs. Allada Usha Bala v. The Income Tax Officer, Ward 11(1)

[3403 ] HIGH COURT FOR THE STATE OF TELANGANAAT HYDERABAD(Special Original Jurisdiction) FRIDAY, THE THIRD DAY OF MAYTWO THOUSAND AND TWENTY FOUR PRESENT THE HONOURABLE SRI JUSTICE SUJOY PAULI ANDTHE HONOURABLE SRI JUSTICE N.TUKARAMJI WRIT PETITION NOS: 12975 12985 13023 & 130280F 2024 I W.P.NO: 12975 OF 2024 Between: [\/r. Baskara Rab Gandam, S/o. Mr. Srirama Murlhy, aged 65 years, Occ..Agriculturist, R/o. 3-58, Veerababu Street Kallur, Khammam District - 507209, Telangana.l ...PETITIONER . AND 1. Assessment Unit, lncome Tax Department, National e-Assessment Center,New Delhi, Room No.. 401 ,2nd Floor, E-Ramp, Jawaharlal Nehru Stadium,New Delhi - 110 003.New Delhi, Room No.. 401 ,2nd Floor, E-Ramp, Jawaharlal Nehru Stadium,New Delhi - 110 003. 2. The lncome TaxlOfficer, Ward 1, Khammam, lncome Tax Office, RajeevGunt, Rajiv ChoWk, Near Kinnerasani Theatre, Khammam - 507 001,Telangana IGunt, Rajiv ChoWk, Near Kinnerasani Theatre, Khammam - 507 001,Telangana I I3. The Principal Chief Commissioner of lncome Tax, Andhra Pradesh andTelangana, Hyderabad Room No.. 922,9th Floor, ['B' ]Block, l.T.Towers, 10-2-3, AC Guards, Hyderabad - 500 004, Telangana.Telangana, Hyderabad Room No.. 922,9th 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 statedfiin the affidavit filed therewith, the High Court may bepleased to issue ujliit or lv'landamus or any other appropriate Writ, Order or" Direction, declaring tti{rt tn" order passed by the 1st Responden t, uls 147 rlwSec. 1448 ot tne tnC[me Tax Act, 1961, dated 27.03.2024, bearing DIN and.1.Notice No.. ITBA/AST/S/1 47 12023-241 1 063456491 [(1 ]), for the Assessment Year2015 - 16, as arOltraf illegal, bad in law, void-ab-initio, viotative of the [principles]of natural [justice, ]upjrt tro. being vio{ative of Articles [14, ][1g(1)(g) ][and ][265 of]the Constitution ot tihia and Sec [148A ]of the [lncome ][Tax ][Act, ][1961, ][and ][to]consequently set asidtthe same in the [interests ]of [justice.]T fi lA NO: 1 OF 2024 Petition under Section 151 CPC praying that in the circumstances statedin the affidavit filed intsupport of the petition, the High Court rnay be pleased tostay all further proceedings, including any recovery, pursuant to the order passedby the .1 st Respondent, uls 147 r/w Sec. 1448 of the lncome Tax Act, 1961 ,dated 27.O3.2024, bearing DIN and Notice No.. ITBA/AST/S/14712023-2411063456491(1), for the Assessment Year 2015 - 16, pending disposal o{ theabove Writ Petition. Counsel for the Petitioner: SRI A V A SIVA KARTIKEYACounsel for the Respondents: SRI VIJHAY K PUNNA, SENIOR SC FOR ITD W.P.NO: 12985 OF 2024 Between: Mrs. Allada Usha Bala, W/o. Mr. Allada Srinivas Rao, aged 51 years, Occ.House Wife, H. No.. 16-3-211419, Hydernagar, Kukatpally - 5O0 072,Hyderabad, Telangana. ...PETITIONER i AND 1. The lncome TaxrOfficer, Ward 11('1 ), Hyderabad, Signature Towers, OppositeBotanical Gardens, Sy. No.. 6(P) of Kondapur, Sy. No.. 37(P) of Kothaguda,Serilingampally Mandal, Hyderabad - 500 084, Ranga Reddy District,Telangana. iBotanical Gardens, Sy. No.. 6(P) of Kondapur, Sy. No.. 37(P) of Kothaguda,Serilingampally Mandal, Hyderabad - 500 084, Ranga Reddy District,Telangana. i 2. The Chief Commissioner iof lncome Tax, Hyderabad, l.T.Towers, 10-2-3, ACGuards, Hyderabad - 500 004, Telangana.Guards, Hyderabad - 500 004, Telangana. ...RESPONDENTS W.P.NO: 12985 OF 2024 Between: Mrs. Allada Usha Bala, W/o. Mr. Allada Srinivas Rao, aged 51 years, Occ.House Wife, H. No.. 16-3-211419, Hydernagar, Kukatpally - 5O0 072,Hyderabad, Telangana. ...PETITIONER i AND 1. The lncome TaxrOfficer, Ward 11('1 ), Hyderabad, Signature Towers, OppositeBotanical Gardens, Sy. No.. 6(P) of Kondapur, Sy. No.. 37(P) of Kothaguda,Serilingampally Mandal, Hyderabad - 500 084, Ranga Reddy District,Telangana. iBotanical Gardens, Sy. No.. 6(P) of Kondapur, Sy. No.. 37(P) of Kothaguda,Serilingampally Mandal, Hyderabad - 500 084, Ranga Reddy District,Telangana. i 2. The Chief Commissioner iof lncome Tax, Hyderabad, l.T.Towers, 10-2-3, ACGuards, Hyderabad - 500 004, Telangana.Guards, Hyderabad - 500 004, Telangana. ...RESPONDENTS Petition under Article 226 of the Constitulion of lndia praying that in thecircumstances stated lin the affidavit filed therewith, the High Court may bepleased to issue a Writ of Mandamus or any other appropriate Writ, Order orDirection, declaring. a the order passed by the 1st Respondent, u/s 148A(d)of thelncome Tax Act, 1961, dated 27.03.2024, bearing DIN and Notice No..ITBA/AST/F/148A12023-2411063458922(1), for the Assessment Year 2017 - 18.and b the notice issudd by the 1st Respondent, u/s 148 of the lncome Tax Act,1961, dated 30.03.2024, bearing DIN and Notice No.. ITBA/AST/S/148 112023-2411063677814(1 ), for the Assessment Year 2017 - 18. as arbitrary, illegal, barredby time, bad in law, 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 India and 't:. Sec 14BA 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 praying that in the circumstances stated inthe affidavit filed in support of the petition, the High Court may be [pleased ]to stayall further proceedingd, including any recovery, [pursuant ]to the notice issued bythe 1st Respondent, u/s 148 of the lncome Tax Act, 1961, dated 30.03.2024,bearing DIN and Notice No.. ITBA/AST/S/148 112023-2411063677814(1), [for ]theAssessment Year 2017 - 18, pending disposal of the above Writ Petition. Counsel for the Petitioner: SRI A V A SIVA KARTIKEYACounsel for the Respondents: M/s. J.SUNITHA, JUNIOR SC FOR M/s. SUNDARIR PISUPATI, Sr SC for lncome Tax Dept W.P.NO: 13023 OF 2024 Between: lMr. Trinath Teratipally, S/o. Mr. Srinivasulu Teratipally, aged 32 [years, ]Occ..Student, Presently residing at. Apt 202,3034 W Statesmanway, Franklin, Wl [-]53132, USA Represented by his Power of Attorney holder and Father. [[t/lr.]Srinivasulu Teratipally S/o. Mr. Teratipally Tirupathaiah ...PETITIONERaruo i 1. Assessment Unit, lncome Tax Department, National e-Assessment Center,New Delhi, Room No.. 4O1,2nd Floor, E-Ramp, Jawaharlal Nehru Stadium,New Delhi - 110 003.New Delhi, Room No.. 4O1,2nd Floor, E-Ramp, Jawaharlal Nehru Stadium,New Delhi - 110 003. 2. The lncome TaxlOfficer, Ward 2(1), Hyderabad, Signature Towers, [Opposite]Botanical Gardehs, Sy. No.. 6(P) of Kondapur, Sy. No.. 37(P) of Kothaguda,Serilingampally Mandal, Hyderabad - 500 084, Ranga Reddy [District,]Telangana. IBotanical Gardehs, Sy. No.. 6(P) of Kondapur, Sy. No.. 37(P) of Kothaguda,Serilingampally Mandal, Hyderabad - 500 084, Ranga Reddy [District,]Telangana. I I3. The Piincipal Chief Commissioner of lncome Tax, Andhra Pradesh [and]Telangana, Hyderabad Room No.. 922,gth Floor, ['B' ]Block, LT.Towers, [10-2-]3, AC Guards, Hyderabad - 500 004, Telangana. Telangana, Hyderabad Room No.. 922,gth Floor, ['B' ]Block, LT.Towers, [10-2-]3, AC Guards, Hyderabad - 500 004, Telangana. ...RES'.NDENTS 2. The lncome TaxlOfficer, Ward 2(1), Hyderabad, Signature Towers, [Opposite]Botanical Gardehs, Sy. No.. 6(P) of Kondapur, Sy. No.. 37(P) of Kothaguda,Serilingampally Mandal, Hyderabad - 500 084, Ranga Reddy [District,]Telangana. IBotanical Gardehs, Sy. No.. 6(P) of Kondapur, Sy. No.. 37(P) of Kothaguda,Serilingampally Mandal, Hyderabad - 500 084, Ranga Reddy [District,]Telangana. I I3. The Piincipal Chief Commissioner of lncome Tax, Andhra Pradesh [and]Telangana, Hyderabad Room No.. 922,gth Floor, ['B' ]Block, LT.Towers, [10-2-]3, AC Guards, Hyderabad - 500 004, Telangana. Telangana, Hyderabad Room No.. 922,gth Floor, ['B' ]Block, LT.Towers, [10-2-]3, AC Guards, Hyderabad - 500 004, Telangana. ...RES'.NDENTS Petition under Article 226 of the Constitution of lndia [praying ][that ][in ]thecircumstances stated iin 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 rlw Sec. 144 of [,the ]lncome Tax Act, 1961, dated [23.03.2024, bearing ] and Notice No.. ITBA,/ASTlsl14712023-2411063266721(1), [for the ][Assessment] i Yeat 2O15 - 16, as arbitrary, illegal, bad in law, void-ab-initio, violative of theprinciples of natural [justice, ]apart from being violative of Articles 14, 19(1)(g) and265 of the Constitution of lndia 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 inthe affidavit filed [in ]support of the [petition, ]the High Court may be [pleased ]to stayall further [proceedings! including ]any recovery, [pursuant ]Io uls 147 r/w Sec. 1448r/w Sec. 144 of the lncome Tax Act, ['1961, ]dated 23.03.2024. bearing DIN andtNotice No.. ITBA/AST/S/14712023- 2411063266721(1), for the Assessment Year2015 - 16: [pending ]disiosal of the above Writ Petition. CounseI for the Petiti6ner: SRI A V A SIVA KARTIKEYACounseI for the Respondents: M/s. J.SUNITHA, JUNIOR SC FOR M/s. SUNDARIg R PISUPATI, Sr SC for lncome Tax Dept I W.P.NO: 13028 OF 2024 Between: [\/s. Anusha Atakola, D/o. Mr. Gangadhar Atakola, aged 36 years, OccBusiness, [oJo.7-8312, ]Polasa, Jagtiyal - 505 529, Telangana. ...PETITIONERAND 1. Assessment Unit, lncome Tax Department, National e-Assessment Center,New Delhi, Room No-. 401 ,2nd Floor, E-Ramp, Jawaharlal Nehru Stadium,New Delhi - 110 003.New Delhi, Room No-. 401 ,2nd Floor, E-Ramp, Jawaharlal Nehru Stadium,New Delhi - 110 003.2. The lncome TaxiOfficer, Circle 1, Karimnagar, lncome Tax Office, AayakarBhavan, KarimnAgar - 505 00'1 , TelanganaBhavan, KarimnAgar - 505 00'1 , Telangana 3. The Principal Chief Commissioner of lncome Tax, Andhra Pradesh andTelangana, Hyderabad Room No.. S22,9lh Floor, 'B'Block, l.T.Towers, 10-2-3, AC Guards, Hyderabad [_ ]500 004, Telangana. Telangana, Hyderabad Room No.. S22,9lh Floor, 'B'Block, l.T.Towers, 10-2-3, AC Guards, Hyderabad [_ ]500 004, Telangana. ...RES'.NDENTS Petition under Article 226 of the Constitution of lndia praying that in thecircumstances staled [rin ]the affidavit filed therewith, the High Court may bepleased to issue a Writ of lvlandamus or any other appropriate Writ. Order orDirection, declaring that the order [passed ]by the 1st Respondent, uls 147 r/w Sec.144 rlw Sec. 1448 of the lncome Tax Act, 196'l , dated 07.03.2024, bearing DINand Notice No.. ITBA/ASTlsl14712023-2411062174667(1), for the Assessmentcircumstances staled [rin ]the affidavit filed therewith, the High Court may bepleased to issue a Writ of lvlandamus or any other appropriate Writ. Order orDirection, declaring that the order [passed ]by the 1st Respondent, uls 147 r/w Sec.144 rlw Sec. 1448 of the lncome Tax Act, 196'l , dated 07.03.2024, bearing DINand Notice No.. ITBA/ASTlsl14712023-2411062174667(1), for the Assessment Year 2015 - 16, as arbitraryillegal, bad in law, void-ab-initio, violative of theprinciples of natural justice, apart from being violative of Articles 14, 19(1 )(g) andI265 of the Constitutioriiof lndia and Sec ['148A ]of the lncome Tax Act [.196'1 ], and toconsequently set aside the same in the interests of .justice Iili lA NO: 1 OF 2024 i 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 stayIall further proceedingd; including any recovery, [pursuant ]to the order [passed ]bythe 1st Respondent, u7s 147 rlw Sec. 144 r/w Sec. 1448 of the lncome Tax Act.1961. dated 07.03.2024, bearing DIN and Notice No.. ITBA/AST/S/14712023-I241106217 4667(1 ), foi/ the Assessment Yeat 2015 - ['16, ][pending ]disposal of the I!ICounsel for the Petiti6ner: SRI A V A SIVA KARTIKEYACounsel for the Respbndents: M/s. J.SUNITHA, JUNIOR SC FOR M/s. SUNDARIfrR PISUPATI, Sr SC for Income Tax DeptThe Court made Court made made the,illowing: COMMON ORDER The Court made Court made made the THE HONOURABLE SRI JUSTICE SUJOY AND THE HONOURABLE SRI JUSTICE N. TUKARAMJI L2985 13023 & 13028 0F 2024 \IrRIT PETITION NOs. 12975 COMMON ORDER:[(per ]Hon'ble Justtce [Sujog ][PauL)] Sri A.V.A. Siva Kartikeya, learned counsel [appears for] the petitioner(s), Sri Vrjhay K Punna, learned Senior [Standing]Counsel appears for the respondents-Income [Tax Department ][in]W.P.No. 12975 of 2024 and Ms. J. Sunitha, learned JuniorStanding Counsel represents Ms.Sundari R.Pisupati, [learned]Senior Standing Counsel for the respondents-Income [Tax]Department in W.P.Nos. 12985, 13023 & [13028 of ][2024.] Regard being had to the similarity being had to the similarity had to the similarity to the similarity similarity of the the [[question]] 2. Regard being had to the similarity being had to the similarity had to the similarity to the similarity similarity of the the [[question]]involved,on the [joint ]request of the parties, the matters [are]analogously heard and decided by this [common order.] It is common is common common ground taken by the learned counsel by the learned counsel learned counsel counsel [[for]] 3. It is common is common common ground taken by the learned counsel by the learned counsel learned counsel counsel [[for]]the petitioner(s) that in furtherance of Finance Act, 2O2l, [re-]assessment process stood modified but the respondents [have ][not]taken care of it and therefore notices [issued ]under [Section ][148]of the Income Tax Act, 196 I cannot sustain [judicial ][scrutiny.]Since notices are bad in law, the [consequential orders ][are ][also]bad in law. 24. During the course of hearing, learned counsel for theparties agreed that curtains on this issue are finally drawn bythis Court in a batch of writ petitions, W.p.No.25903 of 2022and other connected matter_s, decided by common order dated14.O9.2023. The parties agreed that this matter may be disposedof in terms of the Common Order dated 14.O9.2023. 5This Court in the said order dated 14.09.2023 inW.P.No.259O3 of 2022, held as under: 24. During the course of hearing, learned counsel for theparties agreed that curtains on this issue are finally drawn bythis Court in a batch of writ petitions, W.p.No.25903 of 2022and other connected matter_s, decided by common order dated14.O9.2023. The parties agreed that this matter may be disposedof in terms of the Common Order dated 14.O9.2023. 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 followed by the respondent-Department upontreating the notices issued for reassessment being under Sectionthe procedure to be followed by the respondent-Department upontreating the notices issued for reassessment being under Section148A, 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 inthat the procedure adopted by the respondent-Department is incontravention to the statute i.e- the Finance Acl, ZOZ1, at the firstinstance. Secondly, it is also in direct contravention to the directivesissued by the Hon'ble Supreme Court in the case of Ashish Agarwal,supra.issued 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-Oepartment is neither tenable,nor sustainable. The notices so issued and the procedure adoptedbeing per se illegal, deserves to be and are accordingly setnor 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 respondentOepartment pursuant to the notices issued under Section 147 and 148quashed, the consequential orders passed by the respondentOepartment 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 principles that whenthe initiation of the proceedings itself was procedurally wrong, thesubsequent orders also gets nullified automatically.37. The preliminary objection raised by the petitioner is sustained andsubsequent orders also gets nullified automatically.37. The preliminary objection 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 thepoint of iurisdiction, we are not inclined to proceed further and decide 7 3 the 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 underAnicle 142 of the Constitution of lndia, permitted the Revenue toproceed under the substituted provisions, and this Court allowing theAgarwal, supra, as a one-time measure exercising the powers underAnicle 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 of AshishAgarwal, supra.Agarwal, supra. 39. No order as to costs." In vierrr., of the consensus arrived, the impugned Show 6 Cause 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 with lawas per paragraph No.38 of the order dated 14.09.2023 inW.P.No.25903 of 2022 7. The writ petitions are allowed. No costs. Interlocutoryapplications, if any pending, shall also stand closed 39. No order as to costs." In vierrr., of the consensus arrived, the impugned Show 6 Cause 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 with lawas per paragraph No.38 of the order dated 14.09.2023 inW.P.No.25903 of 2022 7. The writ petitions are allowed. No costs. Interlocutoryapplications, if any pending, shall also stand closed SD/-T.TIRUMALA ASSISTANT t,.'tySECTION //TRUE COPY// To'1 . Assessment Unit, lncome Tax [Department' National e-Assessment Center']New Delhi, [Room No.. qdr ]'7"JFi""i' [E-n"p' ][Jawaharlal Nehru Stadium']New Delhi [[- ]][['1 ][10 ][003.]][[10 ][003.]][[003.]][[office' ][Raieev]][[Raieev]]'1 . Assessment Unit, lncome Tax [Department' National e-Assessment Center']New Delhi, [Room No.. qdr ]'7"JFi""i' [E-n"p' ][Jawaharlal Nehru Stadium']New Delhi [[- ]][['1 ][10 ][003.]][[10 ][003.]][[003.]][[office' ][Raieev]][[Raieev]] New Delhi [[- ]][['1 ][10 ][003.]][[10 ][003.]][[003.]]z Ti" riJ"*" [iairottlcer, ][Ward ][1, ][Khammam' lncome ][Tax ][[office' ][Raieev]][[Raieev]]' cr;i:'il;ilinlirt, r.r"r'r'iinnet"tini iheatre' Khammam [- ][507 ][001 ]'Telanoana I' cr;i:'il;ilinlirt, r.r"r'r'iinnet"tini iheatre' Khammam [- ][507 ][001 ]'Telanoana I3 il5PYt;ipal [Chief Commissioner of lncome-Tax' ][Andhra ][Pradesh ][and]relanoana. Hvderabad [R;;; ][Nl,;. ][9)', ][sih ][Fbo'' ]['B' ][Block' l'T Towers' ][10-2-]i. [C"craiosl [Hyderabad - ][500 ][004' ][Telangana- ]-relanoana. Hvderabad [R;;; ][Nl,;. ][9)', ][sih ][Fbo'' ]['B' ][Block' l'T Towers' ][10-2-]i. [C"craiosl [Hyderabad - ][500 ][004' ][Telangana- ]-a iir;i"J",i" [i'ri'otri."r, ][ivu|-ii ][i(1): ][HrJ"'"nad' ][s.ionature ][rowers' ][opposite]Botanicat Gardens, [sv. ][r.r'ol'oipiti ][kb'iJrpur, sy. ][Nl-o.. ][3Z(e) ][9! ][Kothaguda']3Eifii'idfi;rly [rr,rlno'"r,'iivo"|a6io ][- soo oa+' ][R'ansa ][Reddv District']Botanicat Gardens, [sv. ][r.r'ol'oipiti ][kb'iJrpur, sy. ][Nl-o.. ][3Z(e) ][9! ][Kothaguda']3Eifii'idfi;rly [rr,rlno'"r,'iivo"|a6io ][- soo oa+' ][R'ansa ][Reddv District'] .+;5Lni:i"omn\issioner [of ][lncome ][Tax, ][Hyderabad, ][r ][r.Towers, ][10-2-3, ] CuiO., Hyderabad - 500 004, Telangana . . ..CuiO., Hyderabad - 500 004, Telangana . . ..6. Assessment [Unit, ][tncom! ][ili'oupi't"'"nt' ][National e-Assessment Center']New Delhi, Room [No.. ][+or,T"O ][Fi*i' ][E-n"p' ][Jawaharlal Nehru Stadium']Nlot,r, [I.)alhi ]- [1n ][nn"]New Delhi, Room [No.. ][+or,T"O ][Fi*i' ][E-n"p' ][Jawaharlal Nehru Stadium']Nlot,r, [I.)alhi ]- [1n ][nn"] 7. The lncome Tax Officer, Ward 2(1), Hyderabad, Signature Towers, Opposite\Botanical Gardens, Sy. No. 6(P) of Kondapur, Sy. No.. 37(P ) of Kothaguda,Serilingamp ally Mandal, Hyderabad - 500 084, Ranga Redd y District,Serilingamp ally Mandal, Hyderabad - 500 084, Ranga Redd y District,,\Telangana 8. The lncome Tax Officer, Circle 1, Karimnagar, lncome Tax Office, AayakarBhavan, Ka rimnagar - 505 001, Telanga naBhavan, Ka rimnagar - 505 001, Telanga na ga nana9. One CC to SRI A.V.A.SIVA KARTTKE YA, Advocate [OPUC 10.One CC to SRI VIJHAY K PUNNA, SENIOR SC FOR ITD loPUCl 11. One CC to tr,//s SUNDART R,PtSUpATt, SENTOR SC FOR rTD 12.Two CD Copies rf PSK.r MRli l, HIGH COURT '1.rli'II IDATED:0310512024 I l iI COMMON ORDERWP.Nos.12975 12985,13023 t& 13028 ot2024 1l i. lj:\IIl._(e6f [rSa].1,C)C.\I,.{.\S'/,aIU.L'1s\"4ctH *C ALLOWING THE WRIT PETITIONSWITHOUT COSTS. i i