Wp/16223/2023 Of M/S Kakatiya Urban Development Authority v. The Assistant Commissioner Of Income Tax

HIGH COURT FOR THE STATE OF TELANGANAAT HYDERABAD (Special Original Jurisdiction) ,_ ,. THURSDAY, THE FOURTEENTH DAY OF SEPTEIVBERTWO THOUSAND AND TWENTY THREE T PRESENT THE HON'BLE SRI JUSTICE P. SAM KOSHYANDTHE HON'BLE SRI JUSTICE LAXMI NARAYANA ALISHETTY Writ Petition Nos.25903 28214 28271 32075 32090 3268833050 33402 33478 34100 34101 34340 34598 346043466134698 34746 34836 35774 36598 36828 36945 37414 37491 37536 43427 45047 of 2022Writ Petition Nos.1 5383 47 3719 37213729 3738 96951 159914485 14492 1542115736 15745 15768 15779 161641622316224 1676116783 19966 20914 20929 20959 and 23556 of 2023 WRIT PETITION NO: 25903 OF 2022Between:Between: Kankanala Ravindra Reddy, S/o Kankanala Pulla Reddy aged about 45years,Occ. Business R/o. H-No. 8-1-343, Kranthi Nagar, Nalgonda, Telangana-5o8oo1' Occ. Business R/o. H-No. 8-1-343, Kranthi Nagar, Nalgonda, Telangana-5o8oo1' ...PETrroNER AND 1The lncome Tax Officer, Ward 1, lncome Tax Office, Near Rail Under Bridge,Nalgonda District - 508001 .Nalgonda District - 508001 .2The Additional Commissioner of lncome Tax Range-3, l.T. Towers, 10-2-3,A.C. Guards, Hyderabad-500004.A.C. Guards, Hyderabad-500004.3The Principal Chief Commissioner of lncome Tax, AP and TS, 1Oth Floor, C-Block, l.T. Towers, 10-2-3, A.C. Guards, Hyderabad-500000 ...*=.ro*o.*r,Block, l.T. Towers, 10-2-3, A.C. Guards, Hyderabad-500000 ...*=.ro*o.*r, Petition under Arlicle 226 of the Constitution of lndia praying that in the circumstances stated in the affidavit filed therewith, the High Court may bepleased to issue a writ, order or direction, more particularly one in the nature ofWrit of lrilandamus, by declaring the impugned Order u/s 148A(d) dt. 30.04.2022passed by lhe 1st respondent vide Document ldentification No.(DlN)ITBA/AST/F/148 N2O22- 2311042918385(1 ), as void, illegal and contrary to the lncome-tax Act and direct [the 1st responden. ][to ][drop ][the ][proceedings ][initiated ][u/s]14BA of lhe Act lA NO: 1 OF 2022 Petition under Section [151 CPC ][praying ][that ][in ][t][he ][circumstances slated ][in]the affidav t filed [in ]support [of ][the ][petition, ][the ][High ][court ][may be pleased ][to ][stay]all further [proceedrngs pursuant ][to ][the rmpugned ][order ][dt ][30.o4.2022 passed ][u/s]148A(d)oftheActbythe,lstrespondentuldersectionl4sA(d)oftheActvideDocument ldentiflcation [No.(DlN) ][ITBA/AST/f:/148 ] [2022-2311O42918385( ][1 ][)]Counsel for the Petitioner: [MAl'IMOHAN] Counsel for Respondents: [J. ][V. PRASAD] SC FOR INCOMI: WP NO: 28214 OF 2022 Between Mr. Subba [Rao ]Ponnada, [S/o ][Late ][lvlr. ][I).satyanarayana, Aged ][64 ][years, ][Occ']errir"ii. Rio 2251A, Rukmini [Devi ][C<>lony, ] [Centre, ][West ][Maredpally,]Secunderabad - 500 026, Telangana ...pETt,oNER AND 1The lncome Tax officer, Ward [10( ][1), H!/derabad, Room ][No ][515, ][5th Floor' ][lT]Towers, AC Guards, [lvlasab ][Tank ][Hyderrabad ][- ][5O0 004, ][Telangana-]Towers, AC Guards, [lvlasab ][Tank ][Hyderrabad ][- ][5O0 004, ][Telangana-]2The Princioal Commissioner of lncorie [Tax ][- ][6, Hyderabad, ][Room ][No. ][611,]6th Floor, iT Towers, [Guards, ][trilasar ][Tank, Hyderabad - ][500 ][004']Telangana' 6th Floor, iT Towers, [Guards, ][trilasar ][Tank, Hyderabad - ][500 ][004']Telangana' ...RESP.NDENTS Petition under Article [226 ][of ][the Corrstitution ][of ][lndia praying ][that ][in ][the]circumstances stated in [the ][affidavit ][filed ][therewith, ][the High Court ][may ][be]pleased to issue a Writ of l\,4andamus [or ][zrny ][other ][appropriate ][Writ, ][Order ][or]Direction. declaring a. the order dated 29 04.2022, [passr:d ][u/s ][148A(d) ][of ][the ][Act, ][vide ] and Notice No [ITBFJAST/F/I48A120211-2311042898954( ][1 ]), [bv the ][1st]Respondent, for [the ]Assessment [Year ][2018 ]['19 ][and] b. the notice daled 29.04.2022, [issued ][by ][the ][1st Respondent, ][u/s ][148 ][of] ...RESP.NDENTS Petition under Article [226 ][of ][the Corrstitution ][of ][lndia praying ][that ][in ][the]circumstances stated in [the ][affidavit ][filed ][therewith, ][the High Court ][may ][be]pleased to issue a Writ of l\,4andamus [or ][zrny ][other ][appropriate ][Writ, ][Order ][or]Direction. declaring a. the order dated 29 04.2022, [passr:d ][u/s ][148A(d) ][of ][the ][Act, ][vide ] and Notice No [ITBFJAST/F/I48A120211-2311042898954( ][1 ]), [bv the ][1st]Respondent, for [the ]Assessment [Year ][2018 ]['19 ][and] b. the notice daled 29.04.2022, [issued ][by ][the ][1st Respondent, ][u/s ][148 ][of] the lncome Tax Act, [1961, ][vide ] [and ][Notice ] [151148112022-]23l 1 042898993( [1 ]), for the Assessment [Yeat ][2018 ][-19 ][as ][arbitrary, illegal, ][bad ][in]law, without iurisdiction, void-ab-initio, [violative ][of ][the ][principles ][of ][natural justice]apart from being [violative ][of ][Articles ][ta, ][19(1)(g) ][and ][265 ][of ][the constitution ][of] lndia and Sec. 148A of the lncome Tax Act, 1961, and consequently set asidethe same in the interests of [justice] lA NO: 1 OF 2022 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 notice dated29.04.2022, issued by the 1st Respondent, u/s 148 of the lncome Tax Act, 19b 1,vide DIN & Notice ITBA/AST/S/14 81t2022- 23t1}428g}gg3( 1 the), for Assessment Year 2018 19, pending disposal of the above Writ Petition lA NO: 2 OF 2022 Between: 1. The lncomeTax Officer, Ward 10(1), Hyderabad, Room No.515, Sth Floor, lTTowers, AC Guards, Ir,4asab Tank, Hyderabad - 500 004, Telangana.Towers, AC Guards, Ir,4asab Tank, Hyderabad - 500 004, Telangana. 2. The Principai Commissioner of lncome Tax - 6, Hyderabad, Room No. 61'l ,6th Floor, lT Towers, AC Guards, Masab Tank, Hyderabad - 500 004,Telangana 6th Floor, lT Towers, AC Guards, Masab Tank, Hyderabad - 500 004,Telangana ... [p ]ETraoN ERS/RE s [poN ]D EN Ts AND Mr. Subba Rao Ponnada, S/o Late Mr. P. Satyanarayana, Aged 64 [years, ]Occ.Business, Rlo 2251A, Rukmini Devi Colony, AOC Centre, West Maredpally,secunderabad - 500 026' Telangana ...RES'.NDENT/'ET'r.NER Petition under Section ['151 ]CPC praying that rn the circumstances statedin the affidavit liled in support of the [petition, ]the High Court may be [pleased ][to]vacate the orders dated.061O712022 in l.A.No.1 of 2022 in W.P.No.28214 of2022, lhe interest of [justice] Counsel for the Petitioner: SRI A. V. KRISHNA KAUNDINYA, SENIOR COUNSELFOR SRI A. V. A. SIVA KARTIKEYA Gounsel for Respondents: SRI J. V. PRASADSENIOR SC FOR INCOME TAX WP NO: 28271OF 2022 Between: Mr. Subba Rao Ponnada, S/o Late Mr. P.Satyanarayana, [Aged ]64years, Occ.Business, Rlo 2251A, Rukmini Devi Colony, AOC Centre, [West]Maredpally,Secunderabad - 500 026, Telangana. ...PEIITIONER AND 1. The lncome Tax Officer, Ward 10(1), Hyderabad, Room No.. 5.i5, 5th Floor,lT Towers, AC Guards, li,4asab Tank. H/derabad - 500 004, Telangana.lT Towers, AC Guards, li,4asab Tank. H/derabad - 500 004, Telangana.2. ThePrincipal Commissioner of lncorne Tax 6, Hyderabad, Roorn-No. 611,6th Floor, lT Towers, AC Guards, Masab Tank, Hyderabad - 500 004,Telangana6th Floor, lT Towers, AC Guards, Masab Tank, Hyderabad - 500 004,Telangana 3. The Principal Chief Commissioner of In,tome Tax, Andhra pradesh andTelangara, Hyderabad. Room No. 92Z,9th Floor, 161 Block, lT Towers, 10_2_3, A.C. Guards, Hyderabad - 500 004, l'etangana. Telangara, Hyderabad. Room No. 92Z,9th Floor, 161 Block, lT Towers, 10_2_3, A.C. Guards, Hyderabad - 500 004, l'etangana. ...RES'oNDENTS Petition under Article 226 of the Cor stitution of lnd ja praying that in thecircumstances stated in the affidavit filed therewlth, the High Court may bepleased to issue a Writ of lr,4andamus or any other appropriate Writ, Order orDirection, declaringDirection, declaring 3. The Principal Chief Commissioner of In,tome Tax, Andhra pradesh andTelangara, Hyderabad. Room No. 92Z,9th Floor, 161 Block, lT Towers, 10_2_3, A.C. Guards, Hyderabad - 500 004, l'etangana. Telangara, Hyderabad. Room No. 92Z,9th Floor, 161 Block, lT Towers, 10_2_3, A.C. Guards, Hyderabad - 500 004, l'etangana. ...RES'oNDENTS Petition under Article 226 of the Cor stitution of lnd ja praying that in thecircumstances stated in the affidavit filed therewlth, the High Court may bepleased to issue a Writ of lr,4andamus or any other appropriate Writ, Order orDirection, declaringDirection, declaring a. the ordelJaled 2910412022, passerd u/s 148A(d) of the Act, vide DtN and Notice No ITBA/AST/F/148A12022-2311042901615( I 1st), by the Respondent, for the Assessment Year 20'1 5 , [.l ]6, andb. the notice dated 2910412022, issuerl by the 1st Respondent, u/s 148 ofthe lncome Tax Act, 196i, vrde DtN and Notice. ITBA/A STtsli 4B-1t2O22_2311042902118(1), for the Assessment year 20.15 - 16, as arbitrary, illegal, bad in law, without jurisdiction, void-ab-intio, violativeoF the principles of natural justice apart f rom being violative of Articles 14,19( 1 Xg) and 265 of the Constitution of lndra and Sec. 1 4gA of the lncome TaxAct, 1961, and consequently set aside the sarne in the interests of justice lA NO: 1 OF 2022 Petrtion under Section 151 cPC praying that in the circumstances staledin the affidavit Iiled in support of the petition, the High court may be pleased tostay all further proceedings, including any recovery, pursuant to the notice dated2910412022, issued by the 1st Respondent, u/s 148 of the Income Tax Act, 1961,vide DIN & Notice. tTBA/AST/S/148 1t2022-23t104290211S(1), for theAssessment Yeat 2015 - 16, pending disposal of the above Writ petition; lA NO: 2 OF 2022: Between: 1The lncome Tax Officer, Ward 10(1), Hyd,:rabad, Room No.. 515, 5th Floor,lT To_wers, AC Guards, Masab_Tahk, Hld,:rabad - 5OO 004, Telangana. [- ][']2ThePrincip_al Commissioner of lncome Tax - 6, Hyderabad, Room-No. 61 1,6th Floor, lT Towers, AC Guards, l\,4asab [-rank, ]Hyderabad - 5OO 004,Telangana.lT To_wers, AC Guards, Masab_Tahk, Hld,:rabad - 5OO 004, Telangana. [- ][']2ThePrincip_al Commissioner of lncome Tax - 6, Hyderabad, Room-No. 61 1,6th Floor, lT Towers, AC Guards, l\,4asab [-rank, ]Hyderabad - 5OO 004,Telangana. 3. The Princrpal [Chiel ][Commissroner ][of ][lncome-T2x' ][p'lrlhra ][Pradesh ][and]rdr.n.!2n2 r-r,.i"raoao."Hoi"#i'ro [sz2,-dtn ][Floor' ][tol ][Block' ][lT ][Towers' ][10-2-]:, i.cltrrioi, [Hyderabad ][- ][500 ][004''"'"nn'n':..rar,,oNERs/REspoNDENrs]rdr.n.!2n2 r-r,.i"raoao."Hoi"#i'ro [sz2,-dtn ][Floor' ][tol ][Block' ][lT ][Towers' ][10-2-]:, i.cltrrioi, [Hyderabad ][- ][500 ][004''"'"nn'n':..rar,,oNERs/REspoNDENrs] AND :glJ,:"::::S,x"L",lff kf,"*i:Y'c5"'"'JIffi 3'slit'^nff ":1il:?:l'?ff Secundeiaoad [- ][500 ][026' ][Telangana ].RESpoNoENT/PETlrloNER .RESpoNoENT/PETlrloNER PetitionunderSectlonl5lCPCprayingthatinthecircumstancesstatedintheaffidavitfiledinsupportofthepetition,theHighCourtmaybepleasedtovacate the [orders ][dated ] [t2022 ][in ][l ][A No ][1 ][ot ][2022 ][in ] [P'No 28271 ][of]2022, lhe [interest ][of ][justice]KAUNDTNYA'counser [for ][the ][Petition"' ]:El-tX S,l"-[tt ion snr [A' ][v' ] [SIvA ] Counsel [for ][Respondents: ] [J' ] -- - ISENIOR WP NO: 32075[oF ][2022] Between: Karumanchi [Savithn ][D/o ][Kakarla ][Chinnaramchandraiah ]" [Aoed ][about ][6l]z. +o' [s ]u'" [p' ][- ][u ][i*u s;:, [Ltirrur, ][ttil',*''g,x- ][[ol ]ili,:"..1'; AND 12[*:ls,tiirr[:i,[T'ii]i1J{,i;lr""rT"?f8,flIffll;:;;";"-""2[*:ls,tiirr[:i,[T'ii]i1J{,i;lr""rT"?f8,flIffll;:;;";"-"" n.C. dJrtOt, [Hvderabad ]9903%-aU, Ganesh Tempte Main Road,3lncome Tax Officer' [Ward ][1, ][b]Kothagudem [507101 ]Kothagudem [507101 ] ...RESpoNoENTs Counsel [for ][Respondents: ] [J' ] -- - ISENIOR WP NO: 32075[oF ][2022] Between: Karumanchi [Savithn ][D/o ][Kakarla ][Chinnaramchandraiah ]" [Aoed ][about ][6l]z. +o' [s ]u'" [p' ][- ][u ][i*u s;:, [Ltirrur, ][ttil',*''g,x- ][[ol ]ili,:"..1'; AND 12[*:ls,tiirr[:i,[T'ii]i1J{,i;lr""rT"?f8,flIffll;:;;";"-""2[*:ls,tiirr[:i,[T'ii]i1J{,i;lr""rT"?f8,flIffll;:;;";"-"" n.C. dJrtOt, [Hvderabad ]9903%-aU, Ganesh Tempte Main Road,3lncome Tax Officer' [Ward ][1, ][b]Kothagudem [507101 ]Kothagudem [507101 ] ...RESpoNoENTs 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, Order ][or ][Direction ][more ][particularly one ][in ][the ][nature of]writ of [Mandamus decraring ][the ][action ][of ][3rd Respondent ][in ][passing ][the ][order]under clause [(d) ][of ][section 148A of the ][lncome ][Tax Act' 1961 ][daled ][0710412022 in]File No. [ITBtuAST/F/148 ][N2O22' ][23t1O42645452( ][1) ][( ][lmpugned Order ][) ][duly]assessing [that Petitioner ][s ][case ][is ][a ][fit ][case ][for ][issuance ][of ][notice under section]148 of the [Act ][for ][Assessment ][Year ][2015-2016 ][and ][the consequent notice ][under]Section [148 ][of ][the ][lncome ][Tax ][Act ][dated ][1 ][5/04/2022 ][without following ][due] procedure as contemplated under the ptovisions of the lncome Tax [Act' ][196'1 ][as]being void, illegal, arbitrary, without authority [of ][law, ][violative ][of ][Article ][14 ][of ][the]Constitution of lndia and violatrve of [principles; ][of ][natural ]lustice [and ][also ][violative]oI provisions of lncome Tax Act, [1 ]961 lA NO: 1 OF 2022 Petition under Section 151 CPC [prayin3 ]that [in ]the circumstances [stated ][in]the affidavit filed in support of the [petition, ]th() [High ]Court [may ][be ][pleased ][to ][stay]all further proceedings including collecl on of tax [pursuanl ][to ][the ][impugned ][order]under clause ( d) of section [.148A ]of the lncorre [Tax ]Act, ['1961 ]daled [0710412022 ][in]File No.ITBA/ASTlFl14BAl2022-23110426 45452(1) [passed ][by ][the ][3rd Respondent]and the consequent notice under Section [.14{} ]of the Income [Tax Act ][vide ][his ][file]S.No. 128/148/BXPPK2642PI|TO/W-1 /KTDfvl dated 15.04 2022, [in ][the ][interest ][of]justice lA NO: 2 OF 2022: Between: 1. Union of lndia, Represented by its Secr€,tary, Department of Revenue,tvlinistry of Finance, North Block, New D,-'lhi [' ]110001tvlinistry of Finance, North Block, New D,-'lhi [' ]110001 2. Principal Chief Commissroner of Income Tax, [1OTH ][Floor ] Block [lT ][Towers,]A.C. Guards, Hyderabad 500004A.C. Guards, Hyderabad 500004 3. lncome Tax Ofl'icer, Ward 1, 6-12-38, G:rnesh Temple l\ilain Road,Kothagudem 507101 Kothagudem 507101 ...pETrroN ERS/RES'.NDENTS AND Karumanchi Savithri, D/o Kakarla Chinnaramchandraiah Aged about. 61years, Occ. Housewife, Resident of l-l No 7-40, Sarapaka, Main Road,Bhurgampad' KHAMMATM 5ol 120' TELr\NGANA -..REspoNDENripErrloNER Petition under Section 151 CPC [prayirg ]that in the circumstances stated rnthe affidavit filed in support of the petition, the High Court may be [pleased ]tovacate the orders dated.1 1lOBl2O22 in W.P.lrlo. 3207 5 ol 2022 in th|e rnterest ofjustice Counsel for the Petitioner: SRI K. VIJAY KUMAR Counsel for Respondent No. 1: SRI GADI PIIAVEEN KUMAR,DEPUTY SOLICITOR GENERAL OF INDIACounsel for Respondent Nos. 2 & 3: SRI J. [\/. ]PRASAD,SENI()R SC FOR INCOME TAX WP NO: 32090 OF 2022 Between: Santosh lnfra Power Private Limited, [8'1-22211, K.S.P. ROAD, PALVANCHA ][-]507115 Bhadradri Kothagudem District Rep by its Managing [Director]It/.Govardhan Reddy S/o lvl.Pitchi Reddy ...pE,,oNER AND Petition under Section 151 CPC [prayirg ]that in the circumstances stated rnthe affidavit filed in support of the petition, the High Court may be [pleased ]tovacate the orders dated.1 1lOBl2O22 in W.P.lrlo. 3207 5 ol 2022 in th|e rnterest ofjustice Counsel for the Petitioner: SRI K. VIJAY KUMAR Counsel for Respondent No. 1: SRI GADI PIIAVEEN KUMAR,DEPUTY SOLICITOR GENERAL OF INDIACounsel for Respondent Nos. 2 & 3: SRI J. [\/. ]PRASAD,SENI()R SC FOR INCOME TAX WP NO: 32090 OF 2022 Between: Santosh lnfra Power Private Limited, [8'1-22211, K.S.P. ROAD, PALVANCHA ][-]507115 Bhadradri Kothagudem District Rep by its Managing [Director]It/.Govardhan Reddy S/o lvl.Pitchi Reddy ...pE,,oNER AND '1. Union of india, Represented by its Secretary, Department of Revenue,IVinisky of Finance, North Block, New Delhi - 110001Union of india, Represented by its Secretary, Department of Revenue,IVinisky of Finance, North Block, New Delhi - 110001 2. Principal Chief Commissroner of lncome Tax, 1OTH Floor [Block lT Towers,]. A.C. Guards, Hyderabad 5000043. Assistant Commissioner of lncome Tax, Circle [13(1), ]Aykar [Bhavan, Opp. LB]Stadium, Basheerbagh, HyderabadTelangana500004 ...REspoNDENTS3. Assistant Commissioner of lncome Tax, Circle [13(1), ]Aykar [Bhavan, Opp. LB]Stadium, Basheerbagh, HyderabadTelangana500004 ...REspoNDENTS Petition under Arlicle 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, Order or Direction more [parlicularly ]one in the nature ofWrit ol Mandamus declaring the action of 3rd Respondent [in ][passing the Order]under Clause (d) of Sectron 148A of the [lncome Tax ][Act, ][196'1 ][daled 28.04.2022]in File No. No ITBtuASTi 148N2022-2311042885299(1)'(lmpugned [Order) ][duly]assessing that Petitioners case [is ]a [fit ]case [for ][issuance ][of ][notice ][under ][Section]148 of the Act for Assessment Year 2018-2019 and [the ][consequent notice under]Section 148 of the lncome Tax Act vide [his ][file ][No. ][ITBA,/AST|F|148-112O22']2311042885459( [1 ]) dated 28.04.2022 [(time ][barred), ][without ][following ][due]procedure as contemplated under the provisions of the Income Tax Act, 1961 asbeing void, illegal, arbitrary, without [authority ][of ][law, ][violative ][of ][Article ][14 ][of ][the]Constitution of India and violative of [principles ][of ][natural ][justice ][and ][also ][violative]of [provisions ]of lncome [Tax ]Act, [1961] lA NO: 1 OF 2022 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, collection [of ][tax ][pursuant ][to ][the impugned ][order]under Clause [(d) ]of Section [148A of ][the ][lncome Tax ][Act, ][1961 dated 28 ][04.2022]in File No. No.ITBA/AST/F/ 148N2022-2311042885299(1) [passed ][by ][the ][3rd]Respondent and the consequent [notice ]under [Section ][148 ][of ][the lncome Tax ][Act]vide his file No. ITBA/AST/F 1148 [1t2022-2311O42885459(1) ][dated 28.04.2022' ][in]the interest of [justice] lA NO: 2 OF 2022: Between: 1 Union of lndia, Represented by its Secretary, [Department ]of [Revenue,]It4inislry of Finance, North Block, New Delhi [' ][110001]It4inislry of Finance, North Block, New Delhi [' ][110001] 2. Principal Chief Commissioner of Income fax, [1OTH ][Floor D ]Block [lT ][Towers,]A.C. Guards, Hyderabad 500004A.C. Guards, Hyderabad 500004 3. Assistant Commissioner of lncome [Tax, ]Oircle [13(1), Aykar Bhavan. Opp- ] Stadium, Basheerbash, Hyderabad [Telarrgana ]???93r1r,on.^./RESpoNDENrsStadium, Basheerbash, Hyderabad [Telarrgana ]???93r1r,on.^./RESpoNDENrs AND Santosh lnfra Power Private Limrted, [8-1-22211 ][K.S.P. ][ROAD, PALVANCHA ][-]5071 15 Bhadradri Kothagudem Drstri(1 Rep by rts [Managing ][Director]M Govardhan Reddy S/o tu.Pitchi Reddy ...RES'.NDENT/'ET'a.NER Between: 1 Union of lndia, Represented by its Secretary, [Department ]of [Revenue,]It4inislry of Finance, North Block, New Delhi [' ][110001]It4inislry of Finance, North Block, New Delhi [' ][110001] 2. Principal Chief Commissioner of Income fax, [1OTH ][Floor D ]Block [lT ][Towers,]A.C. Guards, Hyderabad 500004A.C. Guards, Hyderabad 500004 3. Assistant Commissioner of lncome [Tax, ]Oircle [13(1), Aykar Bhavan. Opp- ] Stadium, Basheerbash, Hyderabad [Telarrgana ]???93r1r,on.^./RESpoNDENrsStadium, Basheerbash, Hyderabad [Telarrgana ]???93r1r,on.^./RESpoNDENrs AND Santosh lnfra Power Private Limrted, [8-1-22211 ][K.S.P. ][ROAD, PALVANCHA ][-]5071 15 Bhadradri Kothagudem Drstri(1 Rep by rts [Managing ][Director]M Govardhan Reddy S/o tu.Pitchi Reddy ...RES'.NDENT/'ET'a.NER Petition under Section 151 CPC [prayinE ]that [in ]the circumstances stated [in]the affidavit filed in support of tlre [petition, ]the High Court [may ][be ][pleased ][to]vacate the orders dated 11lOBl2O22 in W.P Nlo 32090 of 2022 in lhe interest [of]justice Counsel for the Petitioner: SRI K. VIJAY KUMAR Counsel for Respondent No. 1: SRI GADI PRI\VEEN KUMAR,DEPUTY SOLICITOR GENERAL OF INDIA Counsel for Respondent Nos.2 & 3: SRI J. V. PRASAD,SENIOR SC FOR INCOME TAX WPTITION NO: 32688 OF 2022 Between: Quest Educational Society, H.No 4-2-173, Police Colony, Khammam 5O7 OO2,Telangana, lndia Represented by its Secretary and Correspondent P. RaviMaruth S/o P.V.Subba Rao, aqed about 6'l [years, ]R/o nnr.-rr...raa,r,o*r* AND 1Union of lndia, Represented by its Secreterry, Department of Revenue,Ministry of Finance, North Block, New Deliri - 1 [1 ]0001Ministry of Finance, North Block, New Deliri - 1 [1 ]00012Principal Chief Commissioner of lncome Tax, 1OTh Floor D Block lT Towers,A.C. Guards, Hyderabad 500004A.C. Guards, Hyderabad 500004 3Assistant Commissioner of lncome Tax, Exemption Circlel ('l ) HYD, AykarBhavan, Opp LB Stadium Basheerbagh, Flyderabad Telangana 50003Xo=*r,Bhavan, Opp LB Stadium Basheerbagh, Flyderabad Telangana 50003Xo=*r, Petition under [p.rlicle ]226 of the Const.tution of lndia praying that in the circumstances staled rn the affidavit filed therewith, the High Court may bepleased to rssue a Writ, Order or Direction more particularly one in the nature ofWrrt of Mandamus declaring the action of 3rd Respondent in [passing ]the Orderunder clause (d) of section [.148A ]of the Income Tax Act, ['1961 ]daled 29.06.2022 [in] File No.No.lTBA|COM|Fl1712022- 23/1043665214(1) (lmpugned Order) dulyassessing that Petitioners case is a fit case for issuance of notice under section'148 of the Act for Assessment Year 2017-2018 and the consequent notice underSection 148 of the lncome Tax Act vide his file No. dated 30.06.2022 withoutfollowing due procedure as contemplated under the provisions of the lncome TaxAct, 1961 as being void, illegal, arbitrary, without authority of law, violative ofArticle 14 of the Constitution of lndia and violative of principles of natural justiceand also violative of provisions of lncome Tax Act, ['1961] lA NO: 1 OF 2022 Petition under Section 151 CPC praying that in the circumstances stated inthe affidavit [iled in support of the petition, the High Court may be pleased to stayall further proceedings includrng collection o[ tax pursuant to the impugned orderunder clause (d) of section 148A of the lncome Tax Act, 1961 daled 29.06.2022 inFile No. No ITBtuCOI//F 11712022-2311043665214(1) passed by the 3rdRespondent and the consequent notice under Section ['148 ]of the lncome Tax Actvide his file No. dated 30 06.2022. in the interest of justiceCounsel for the Petitioner: SRI K. VIJAY KUMAR Counsel for Respondent No. 1: SRI GADI PRAVEEN KUMAR, DEPUTY SOLICITOR GENERAL OF INDIA Counsel for Respondent Nos. 2 & 3: SRI J. V. PRASAD, SENIOR SC FOR INCOME TAX WP NO: 33050 OF 2022 Between: Petition under Section 151 CPC praying that in the circumstances stated inthe affidavit [iled in support of the petition, the High Court may be pleased to stayall further proceedings includrng collection o[ tax pursuant to the impugned orderunder clause (d) of section 148A of the lncome Tax Act, 1961 daled 29.06.2022 inFile No. No ITBtuCOI//F 11712022-2311043665214(1) passed by the 3rdRespondent and the consequent notice under Section ['148 ]of the lncome Tax Actvide his file No. dated 30 06.2022. in the interest of justiceCounsel for the Petitioner: SRI K. VIJAY KUMAR Counsel for Respondent No. 1: SRI GADI PRAVEEN KUMAR, DEPUTY SOLICITOR GENERAL OF INDIA Counsel for Respondent Nos. 2 & 3: SRI J. V. PRASAD, SENIOR SC FOR INCOME TAX WP NO: 33050 OF 2022 Between: Ramrakhyani Ashok Ramrakhyani Ladharam (HUF), R/o 5-7-170,Khaleelwadi, Nizamabad - 500 003, Telangana. Represented by its Karta, Mr.Vineet Ramrakhyani, S/o Late Mr. Ashok Ramrakhyani ...pE,,oNER AND 1The lncome Tax Officer, Ward 1, Nizamabad, lncome Tax Office, 6-2-156/3,Subash Nagar, Nizamabad [- ]503 002, [Telangana.]Subash Nagar, Nizamabad [- ]503 002, [Telangana.]2The Principal Commissioner of lncome Tax - 2, Hyderabad, SignatureTowers, Sy. No.6(P) of Kondapur, Sy. No..37(P) of Kothaguda, OppositeBotanical Gardens, Serilingampally lvlandal, Ranga Reddy District, Hyderabad- 500 084, Telangana.Towers, Sy. No.6(P) of Kondapur, Sy. No..37(P) of Kothaguda, OppositeBotanical Gardens, Serilingampally lvlandal, Ranga Reddy District, Hyderabad- 500 084, Telangana. 3The Central Board of Direct Taxes, Represented by its Chairman, Departmentof Revenue, Ministry of Finance, Government of lndia, Secretariat Buildings,New Delhi - 1 10 001 .of Revenue, Ministry of Finance, Government of lndia, Secretariat Buildings,New Delhi - 1 10 001 . 4. The Union of Indra, Represented by its Secretary to the [Government,] Department of Revenue. [,4rnistry o[ Finarrce, [New ][Delhi ][- ][,, ] 9lrarro"o."r.Petition under Article 226 of the Constrtution of [lndia ][praying ][that ][in ][the]circumstances stated in the afiidavit filed therewith, [the ][High ][Court ][may ][be]pleased to issue a Writ of Mandamus or ar y other appropriate Writ, Order orDirection, dec aring. a. the order daled 21 .07.2022, [passed ]5y the [1st ][Respondent, u/s ]['148A(d)]of the lncome Tax Act, ['1961, ]vide DIN anc [Notice ]No [lf ][BAlCOl\tllF ][11712022-]2311043976401(1 ), for the Assessment [Year ]2017 [' ][18, ][and ][the ][consequential]notrce u/s 148 oF the lncome Tax Act, ['l ]961 , [(lated ][22 ][07 ][.2022, ][issued ][by ][the ][1st]Respondent, for the Assessment Year 2017 [- ]18, as arbitrary, illegal, [bad ][in ][law,]without lurisdiction, void-ab-initio, violative of t1e [principles ]of natural JUStice apartfrom being violative of Articles 1a, [19(1Xg) ]and 265 [of ][the ][Constitution of India ][and]Sec. 148A of the lncome Tax Act, 1961 , and [,lonsequently ][set ][aside ][the ][same ][in]the interests of lustice, and b. the lnstruction No.1i2022, dated 11.01t.2022, [issued ][by ][the Central Board]of Direct Taxes, New Delhi, the 3rd Respondertt herein, as arbitrary, illegal, [bad ][in]law, without [jurisdiction, ]and ultra vires the [pro'risions ]of the [lncome Tax ][Act, ][1961]and violative of the order of the Honble Suprerne Court, dated [04.05.2022, ][in ][Civil]Appeal No. 3005 of 2022 and batch, in the ca:;e of Union of lndia and Others [Vs]Ashish Agarwal (and other cases), reported in [(2022\ ]444 ITR [1 ][(SC)] lA NO: 1 OF 2022 Petitron 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 [the]notice dated 22.O1 .2022, issued by the 1 st Respondent, u/s 148 of the [lncome Tax]Act, 1961 , for the Assessment Year 2017 - 18, [pending ]disposal of the [above ]WritPetition lA NO: 1 OF 2023: Between: lA NO: 1 OF 2022 Petitron 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 [the]notice dated 22.O1 .2022, issued by the 1 st Respondent, u/s 148 of the [lncome Tax]Act, 1961 , for the Assessment Year 2017 - 18, [pending ]disposal of the [above ]WritPetition lA NO: 1 OF 2023: Between: 1. The lncome Tax Officer, Ward 1, Nizamat,ad, lncome Tax Office, 6-2'15613,Subash Nagar, Nizamabad [[- ]]503 002, Tel,angana-Subash Nagar, Nizamabad [[- ]]503 002, Tel,angana- [[- ]]2. The Principal Commissioner of lncome Tax - 2, Hyderabad, SignatureTowers, Sy. No.6(P) of Kondapur, Sy. No..37(P) of Kothaguda, OppositeBotanical Gardens, Serilingampally Mand:rl, Ranga Reddy District, [Hyderabad]- 500 084, Telangana.Towers, Sy. No.6(P) of Kondapur, Sy. No..37(P) of Kothaguda, OppositeBotanical Gardens, Serilingampally Mand:rl, Ranga Reddy District, [Hyderabad]- 500 084, Telangana. 3The Central Board [of ][Direct Taxes, ][Represenled ][by ][its ][Chairrnan, Department]of Revenue, Ministry of [Finance, Government ][of ][lndia, Secretariat Buildings,]New Delhi - [1 ]10 001 [.]of Revenue, Ministry of [Finance, Government ][of ][lndia, Secretariat Buildings,]New Delhi - [1 ]10 001 [.]4The Union of lndia, Represented by [its Secretary ][to ][the Government,]Department of [Revenue, ][rr.4inistry ][of ][t'"rL:""1#r:3n?R'lh.llo"fl3l", ]No.1 ro 4Department of [Revenue, ][rr.4inistry ][of ][t'"rL:""1#r:3n?R'lh.llo"fl3l", ]No.1 ro 4 AND Ramrakhvani Ashok Ramrakhyani [Ladharam ][(HUF), ][R/o ][5-7-17O']Khaleetw6oi, Nizamabad [- ][500 ][003, Telangana. ][Represented by ][its ][Karta, ][Mr.]Vineet Ramrakhyani, S/o [Late ][t\,4r. ][Ashok ][*r.rr*nrLH=""oNDENT/pE,,oNER] Petition under Section 151 [praying ][that ][in ][the ][circumstances stated ][in]the affidavit filed in support [of ][the ][petitron, ][the ][High ][Court may ][be ][pleased ][to]vacate the interim order daled [2210812022 ][in ][lA ][No.'112022 ][in ][wP ][No.33050/2022]in the interest of [justice] Counsel for the Petitioner: SRI [A. ][V. ][KRISHNA KAUNDINYA']SENIOR COUNSELFOR SRI A. V. A. SIVA KARTIKEYA Counsel for Respondents: [SRI J- V. PRASAD]SENIOR SC FOR WP NO: 33402 OF 2022 Between: Niranian Lal Aqarwal, S/o. [Shri Ramswaroop Agarwal, ][Age ][64yrs, Occupation]Ausiriess Fla"t No. 710,Varuna [8lock, ][NavadweepaApts, ][lvly ][Home,]Serilingampally, Madhapur, [Hyderabad ][- ][500046. ]...PEIIoNER AND 1. The lncome Tax [Officer, ][Ward ][9(1), ] [Tower, ] [Guards, Hyderabad ][-]500004.500004. z. ineFrincipat Chief [Commissioner, ][of ][lncome Tax ][AP a ][TS, ][1oth ][Floor, ] Block, LT.'Towers, [10-2-3, ] [Guards, ][Hyd ][erabad-500000 ]...*="roroa*raBlock, LT.'Towers, [10-2-3, ] [Guards, ][Hyd ][erabad-500000 ]...*="roroa*ra PetitionunderArlicle226oftheConstitutionoflndiaprayingthatinthecircumslances stated [in ][the ][affidavlt ][filed ][therewith, ][the ][High ][Court ][may ][be]pleased to issue a writ, order or [direction, ][more particularly ][one in ][the ][nature ][of]WritofMandamus,declaringtheimpugnedorderu/s148A(d)oftheActpassedbythe 1st respondent [vide ][Document ][ldentification No.(DlN) fiBNCOMIF ][11712022']23t104417 5036(1) dt.27toTt2o22, [without ][fol|owing the ][due procedure ][of ][Law, as]void, illegal and contrary [to ][the ][provisions o[ ][lncome-tax ][Act ][and ][ultra ][vires the]Constitution of [lndia] lA NO: 1 OF 2022 Petitron under Section 151 CPC [prayinrl ]that [in ]the [carcumstances ][stated ][in]the affidavrt lrled in support of the [petttion. ]th€ Htgh [Cour[ may be pleased ][to ][stay]all further proceedings [pursuant ]to the impugned [order ][u/s ][148A(d) ][of ][the ][Act]passed by the 1St respondent vtde l)ocument ldentification [No ][(DlN)]ITBA/ COM/F/1 7I2022- 23I1044175036( [1 ]) dt. 27IO712022 lA NO: 2 OF 2022: Between lA NO: 1 OF 2022 Petitron under Section 151 CPC [prayinrl ]that [in ]the [carcumstances ][stated ][in]the affidavrt lrled in support of the [petttion. ]th€ Htgh [Cour[ may be pleased ][to ][stay]all further proceedings [pursuant ]to the impugned [order ][u/s ][148A(d) ][of ][the ][Act]passed by the 1St respondent vtde l)ocument ldentification [No ][(DlN)]ITBA/ COM/F/1 7I2022- 23I1044175036( [1 ]) dt. 27IO712022 lA NO: 2 OF 2022: Between 1 The lncome Tax O{frcer, Ward 9( 1 ), I T T,:wer, Guards, [Hyderabad ][-]500004500004 5000042 The Pnncipal Chief Commrssioner, ot lnc:me [Tax ]AP a [TS, ][1Oth ][Floor, ]C-Block lr Towers, 10-2-3, A C Guards, llyd",rbug;5r9Pg11Rs/REspoNDENrsBlock lr Towers, 10-2-3, A C Guards, llyd",rbug;5r9Pg11Rs/REspoNDENrs AND Niranjan Lal Agarwal, S/o. Shri Ramswaroop Agarwal, [Age ]64yrs, [Occupatlon]Busrness. Flat No 710,Varuna Blo(rk, NavadweepaApts, [,4y [Home,]serirrncram [palry, ][,4adhapur, Hyderabad - 500046. ...RESpoND ENT/pETrroNER Petition under Section 151 CPC [praying ]that in the circumstances stated [in]the aftidavit filed in support of the [petition, ]the High Court may be [pleased ][to]vacate the rnterim order daled 2510812022 in l.A.No. 1 of 2022 in W.P.No. 33402of 2022 in the interest of [justice] Counsel for the Petitioner: SRI DUNDU MANIIOHAN Counsel for Respondents: SRI J. V. PRASADSENIOR SC FOR INCOME TAX WP NO: 33478 OF 2022 Between: Sandhya Garg, W/o Shri Ashish A1larwal, Age 40 [yrs,]OccupationHomemaker, Flat No. 710,Varuna BIc)ck, [NavadweepaApts,]N,4y Home,Seritingampally, Madhapur, Hyderabad [- l)00046.]...PETITIONER AND '1 . The lncome Tax Officer, Ward 9(1), I T Tc,wer, AC Guards, Hyderabad -500004500004 2. The Principal Chief Commissioner of lncome Tax AP and TS, [1Oth ]Floor, C-Block, l.T. Towers, 10-2-3, A.C. Guards, l-lyderabad-S00000. ...*arro*oa*r,Block, l.T. Towers, 10-2-3, A.C. Guards, l-lyderabad-S00000. ...*arro*oa*r, Petition under Article 226 of the Conslitution of lndia [praying ]that in thecircumstances stated in the affidavit filed therewith, the High Court may bepleased to issue a writ, order or direction, more particularly one in the nature ofWrit of Mandamus, declaring the impugned order u/s 148A(d) of the Act [passed ]bythe 1st respondent vide Document ldentification No.(DlN) ITBA/COM/ F11712022-2311044175919 (1) dl. 27.07.2022, without following the due procedure of Law, asvoid, illegal and contrary to the provisions of Income-tax Act and ultra vires theConstitution of India lA NO: ['1 ]OF 2022 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 impugned order u/s ['148A(d) ]of the Actpassed by the 1't respondent vide Document ldentification No.(DlN)\TBNCOMIFI1712022-231104417 5919 (1) dt. 27 07.2022. lA NO: 2 OF 2022: Between: 1. The lncome Tax Officer, Ward 9(1), I T Tower, AC Guards, Hyderabad [-]500004.500004. 2. The Principal Chief Commissioner of lncome Tax AP and TS, 1Oth Floor, C-Block, l.T. rowers, 10-2-3, A C Guards, Hyderao3.B;t?9311*r,*EspoNDENrsBlock, l.T. rowers, 10-2-3, A C Guards, Hyderao3.B;t?9311*r,*EspoNDENrs AND Sandhya Garg, W/o Shri Ashish Agarwal, Age 40 yrs, OccupationHomemaker, Flat No. 710,Varuna Block, NavadweepaApts, My Home,seritingampally' Madhapur' Hyderabad-500046 ...RESpoNDENr/pErroNER 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]vacate the interim order dated 25lOBl2O22 in l.A.No- 1 of 2022 in [W.P.No. ][33478]of 2022 in the interest of [justice] Counsel for the Petitioner: SRI DUNDU MANMOHAN Counsel for Respondents: SRI J. V. PRASAD, SENIOR SC FOR INCOME WP NO: 34100 OF 2022 Between AND Sandhya Garg, W/o Shri Ashish Agarwal, Age 40 yrs, OccupationHomemaker, Flat No. 710,Varuna Block, NavadweepaApts, My Home,seritingampally' Madhapur' Hyderabad-500046 ...RESpoNDENr/pErroNER 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]vacate the interim order dated 25lOBl2O22 in l.A.No- 1 of 2022 in [W.P.No. ][33478]of 2022 in the interest of [justice] Counsel for the Petitioner: SRI DUNDU MANMOHAN Counsel for Respondents: SRI J. V. PRASAD, SENIOR SC FOR INCOME WP NO: 34100 OF 2022 Between N,4r. Naresh Kunrar Shekar Tulasi Das, S/o lr,4r. Tulasi Das, Aged 75 [years.]Occ. Busrness, R/o 5'9-98, Flat No. 1tt7, Shakti Sai Apartments, Nampally.Hyderab:rd - 500 001, Telangana. ...pErr.oNER AND 1The Inconre Tax Officer, Ward 5(1), Hyderabad, lT Towers, AC Guards,Ir,4asab Tank, Hyderabad - 500 004, Telangana.Ir,4asab Tank, Hyderabad - 500 004, Telangana. 2The Princrpal Commissioner of lncome I'ax - 4, Hyderabad. 1T Towers, ACGuards, lt4asab Tank, Hyderabad - 500 004, Telangana.Guards, lt4asab Tank, Hyderabad - 500 004, Telangana.3The Prncrpal Chref Commissioner of Income Tax, Andhra Fradesh andTelangana, Hyoerabad, Room No.. 922, [gth ]Floor, B Block, lT Towers, 10-2-3,A.C. Guards, Hyderabad [- ]500 004, Telangana. Telangana, Hyoerabad, Room No.. 922, [gth ]Floor, B Block, lT Towers, 10-2-3,A.C. Guards, Hyderabad [- ]500 004, Telangana. ...RESpoNDENrs Petition under Arltcle 226 oF the Con{;titutron of lndia praying that in thecircumstances stated in the affidavit filed :herewith, the High Court may bepleased to ssue a Wr t of lt,4andamus or any other appropriate Writ, Order orDirection, declarrng. a.the order daled 29.04.2022 (served ctn 24.05.2022), passed u/s 14BA(d)of the Act. vide DIN and Notice No ITBtuAST/F 1148412022-2311042911231(1), bythe 1st Respondent, fOr the Assessment Year 2O15 - 16 and b.the notice rlaled 29.04.2022 (served on 24.05.2022), issued by the 1stRespondent, u/s 148 of the Income Tax Act, 1961, vide DIN and Notice.ITBA/AST/S/148 112022-231104?9117 34(11, for the Assessment Year 2015 - 16 as arbitrary, illegal, bad in law, without [jrrisdictton, ]void-ab-initio, violatrve ofthe principles of natural [justice ]apart from be ng violative of Articles 1 a, 19(1 )(g)and 265 of the Constrtution of lndia and Sec. 148A of the lncome Tax Act, 1961,and consequenLly set aside the same in the int3rests of [justice] lA NO: 1 OF 2022 Petition under Section 151 CPC praying that in the circumstances stated inthe affidavit [iled in support of the petition, the High Court may be pleased to stayall further proceedings. including any recov,-1ry, pursuant to the notice dated29.04,2022 (served on 24.05.2022), issued by the 1st Respondent, u/s 148 of thelnconre Tax Act, 1961 , vide DIN and Notice. ITBfuAST/S/148 _112022-2311042911734(1), for the Assessment Year :2015 - 16, pending disposal of theabove Writ Petition;the affidavit [iled in support of the petition, the High Court may be pleased to stayall further proceedings. including any recov,-1ry, pursuant to the notice dated29.04,2022 (served on 24.05.2022), issued by the 1st Respondent, u/s 148 of thelnconre Tax Act, 1961 , vide DIN and Notice. ITBfuAST/S/148 _112022-2311042911734(1), for the Assessment Year :2015 - 16, pending disposal of theabove Writ Petition; Counsel for the Petitioner: SRI A. V. KRISHN/\ KAUNDINYA, SENIOR COUNSEI-FOR SRI A. V. A. S,IVA KARTIKEYA Counsel for Respondents: SRI J. [V. ] SENIOR SC FOR INCOME WPTITION NO: 34101 OF 2022 Between: Satasaar lron and Steels Private Limited, [Office ][al ][21-7-816 ][to ][819, ][Flat]No 101, Satya Sarovar, High Court Road, Ghansi [Bazar, ]Hyderabad [-500002.]PAN AA[UCS5534N Rep. by its Whole Time Director [lt4r. ]Vinod [Kumar]Agarwal, S/o. Jagdish Prashad, DIN 02235962. ...pE,,oNER AND Counsel for the Petitioner: SRI A. V. KRISHN/\ KAUNDINYA, SENIOR COUNSEI-FOR SRI A. V. A. S,IVA KARTIKEYA Counsel for Respondents: SRI J. [V. ] SENIOR SC FOR INCOME WPTITION NO: 34101 OF 2022 Between: Satasaar lron and Steels Private Limited, [Office ][al ][21-7-816 ][to ][819, ][Flat]No 101, Satya Sarovar, High Court Road, Ghansi [Bazar, ]Hyderabad [-500002.]PAN AA[UCS5534N Rep. by its Whole Time Director [lt4r. ]Vinod [Kumar]Agarwal, S/o. Jagdish Prashad, DIN 02235962. ...pE,,oNER AND 1The Principal Chief Commissioner, of [lncome ][Tax, ] [and ][TS, ][Aayakar]Towers, Ivlasab Tank, HyderabadTowers, Ivlasab Tank, Hyderabad 2The Principal Commissioner of lncome [Tax-1, Hyderabad, Signature ][Towers,]Kondapur, Kothaguda, Hyderabad-500084Kondapur, Kothaguda, Hyderabad-5000843The Additional Jolnt Commissioner of [lncome ]Tax, [Range ][-3, ][Signature]Towers, Kondapur, Kothaguda, [Hyderabad-500084]Towers, Kondapur, Kothaguda, [Hyderabad-500084]4The lncome Tax Officer, Ward [-3 ][(1), ]Signature [Towers, ]Sy.No.6(P) [of]Kondapur, Sy.No.37(P) Kothaguda, Opp. [Botanical Gardens, Serilingampally](l/), R.R. District, l-lyderabad -500084. Kondapur, Sy.No.37(P) Kothaguda, Opp. [Botanical Gardens, Serilingampally](l/), R.R. District, l-lyderabad -500084. ...REspoNDENrs Petition under Arlicle 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, order or direction, more particularly one in the nature ofWrit of tr,4andamus declaring the impugned [order ][dated ][2810712022 ][u/s ][148A(d) ][of]the lncome Tax Act under DIN and Order No [lFl17l2O22-]2311044225662( 1) approved by the ['1st ][respondent ][and ][issued ][by ][the ][4th]respondent as illegal, arbitrary and [void ]ab [initio ][as ][it ][is without ]lurrsdiction [and]consequently to [quash ]the same [along ][with ][the ][notice ][dated ][31 ][.O7.2022 ][u/s ][148 ][of]the Acl under DIN and Document [No ITBA./AST/S/9112022-2311044376284(1) ][and]stay all the consequential [proceedings] lA NO: 1 OF 2022 Petition under Section [1 ]51 [praying that ][in ][the ][circumstances slated ][in]the affidavit filed [rn ]support of the [petition, the High Court ][may ][be ][pleased to ][stay]all further proceedings of [the ]impugned [order dated ][2810712022 ][u/s ][148A(d) of ][the]lncome Tax Act under DIN and [Order ][No ][\TBNCOM|Fl1712022-]23t1044225662(1) and notice u/s [148 ]of [the ][lncome Tax ][Act ][under DIN ][and]Document No ITBtuAST/S [19112022-2311044376284(1) ][daled ][31 ][.07 ][2022 ][approved] bythe'lstrespondentandrssuedbythe4threspondentfortheA'Y'2015-16along with consequent [al ][proceed ngs] lA NO: 2 OF 2022 Between: 1. The Princrpal [Chref ][Comnlrssioner, of lncome Tax, ] [and ][TS, ][Aayakar]Towers. Ivlasab Tank, [HYderabad]Towers. Ivlasab Tank, [HYderabad] Towers. Ivlasab Z ine Fnnc'prl [Conrmissioner ][of ][lncome ][Tax-1, ][Hyderabad, Signature Towers']Kondapur, Kothaguda, [yderabad-50C ][084]Kondapur, Kothaguda, [yderabad-50C ][084] Kondapur, f ine Arioitional [Joinl ][Comnrissioner of lncome ][Tax' ][Range -3, Signature]Towers. Kondapur, [[Kothaguda, Hyderabad-500084]]Towers. Kondapur, [[Kothaguda, Hyderabad-500084]] Towers. Kondapur, [[Kothaguda, Hyderabad-500084]]q rne inlome tal otticer. Ward -3 (t 1. s,ignature Towers, Sy'No- 6(P)ofKondapur. Sy [No ]37(P)Kothaguda. [Opp. ][Botanical Gardens, Serilingampally]Kondapur. Sy [No ]37(P)Kothaguda. [Opp. ][Botanical Gardens, Serilingampally] (n/),R.RDistnct.l-lyderabad-500084 ...pETrroNERS/REspoNDENrs...pETrroNERS/REspoNDENrs AND Salasaar lron and [Steels Private ][Lirnited, ][Office ][at ][21-7-816 to ][819, ][Flat]N" lor, S"tv" Sarovar, [Hrgh ][Court ][Road, Ghansi Bazar, Hyderabad -500002']pAr.r-nm,ldsss34N Rep- by its Whole Time Director Mr' Vinod [Kumar]Agaru/al,S/o [Jagdish Prashad, ][D1N0i1235962. ] ...REspoNDENT/PEITIoNER Towers. Kondapur, [[Kothaguda, Hyderabad-500084]]q rne inlome tal otticer. Ward -3 (t 1. s,ignature Towers, Sy'No- 6(P)ofKondapur. Sy [No ]37(P)Kothaguda. [Opp. ][Botanical Gardens, Serilingampally]Kondapur. Sy [No ]37(P)Kothaguda. [Opp. ][Botanical Gardens, Serilingampally] (n/),R.RDistnct.l-lyderabad-500084 ...pETrroNERS/REspoNDENrs...pETrroNERS/REspoNDENrs AND Salasaar lron and [Steels Private ][Lirnited, ][Office ][at ][21-7-816 to ][819, ][Flat]N" lor, S"tv" Sarovar, [Hrgh ][Court ][Road, Ghansi Bazar, Hyderabad -500002']pAr.r-nm,ldsss34N Rep- by its Whole Time Director Mr' Vinod [Kumar]Agaru/al,S/o [Jagdish Prashad, ][D1N0i1235962. ] ...REspoNDENT/PEITIoNER Petition under section [151 ][cPC ][pray ][ng ][that in ][the ][circumstances ][stated ][ln]the affidavit filed [in ][support ][of ][the ][petitior, ][the ][High ][Court ][may ][be ][pleased ][to]vacate the interinr order [daled ][30108t2022 irr ][wP ][No 3410'1 ][0f ][2022 ][in ][the ][interest]of [justice] Counsel for the Petitioner: [C. ][P' ][RAMI'SWAMI] Counsel for Respondents: [J. ][V. PRASI\D,]SENIOR SC FOR INCOME WP NO: 34340 OF 2022 Between: M/s Sri Krishna Agro [Industries]5y tJo.- 846, Gundaram [Village ][- 503 ][003]Nizamabad District, [Telangana.]Rdprr,sented by its Partner, [Mr. ][V.Ramuloo,]S/o N4r. V Narayana ...PETITIONER AND 1The lncome Tax Officer, Ward [1. Nizarnabad, lncome ][Tax ][Office, ][6-2-156/3']Subash Nagar. [Nizamabad - ][503 ][002. ][felangana]Subash Nagar. [Nizamabad - ][503 ][002. ][felangana]2The Princio-al Commissroner of [lncome ][Tax ][- ][2 ][Hyderabad. Signature]Towers Sy No [- ]6(P) [of Kondapur, ][Sy ][No.- 37(P) ][o!Kothaguda, ][Opposite]Botanical Gardeos, [Serrlrngampally ][Mlndal. ][Ranga Reddy ][District ][Hyderabad]- 500 084, Telangana.Towers Sy No [- ]6(P) [of Kondapur, ][Sy ][No.- 37(P) ][o!Kothaguda, ][Opposite]Botanical Gardeos, [Serrlrngampally ][Mlndal. ][Ranga Reddy ][District ][Hyderabad]- 500 084, Telangana. 3The central [Board ][of