Wp/17766/2021 Of Nexus Feeds Ltd v. The Assistant Commissioner Of Income Tax (Initiating Officer)

HIGH COURT FOR THE STATE OF TELANGANA AT HYDERABAD(Special Original Jurisdiction) TUESDAY ,THE EIGHTH DAY OF IMARCHTWO THOUSAND AND TWENTY TWO PRESENT d^ The HONOURABLE SRI JUSTICE UJJAL BHUYANAND THE HONOURABLE DR. JUSTICE CHILLAKUR SUMALATHAWRIT PETITION Nos.14695, 11680, 11681,13150, 13156,13157, 13190,',13769, 13771, 13787, 13804, 13809, 13822,13823, 14703, 14711, 14713, 14724, 17758, 17761, 17766,177 69, 1777 0, 1777 2, 1777 3, 17 77 5, 17 7 80, 17 7 82, 20469,20 47 1, 20 47 3, 20 47 6, 20 482, 20 490, 20 492, 2049 9, 20 50 3,20 s23, 23342, 23343, 233s1, 23360 AN D 23537 ot 2021 . WP NO: 14695 OF 2021 Between: Nexus Feeds Ltd, (Represented by its Director) D.No.B-l-30'1/86-87, PlotNo.101, Saipriya Residency, Lakshmi Nagar Colony, Hyderabad-500 008. ...PETITIONER AND 1. The Assistant Commissioner of lncome [Tax,. ][(lnitiating ]Officer) [Benami]Transactions Prohibition Unit, Hyderabad [3'o ]Floor, Aayakar [Bhavan,]Basheerbagh, Hyderabad- 500 004.Transactions Prohibition Unit, Hyderabad [3'o ]Floor, Aayakar [Bhavan,]Basheerbagh, Hyderabad- 500 004. 2. The Joint Commissioner of lncome Tax, Approving [Authority) ][(Benami]Transactions Prohibition Unit), 3rd Floor, Aayakar Bhavan, [Basheerbagh,]Hyderabad- 500 004.Transactions Prohibition Unit), 3rd Floor, Aayakar Bhavan, [Basheerbagh,]Hyderabad- 500 004. 3. Bokka Ramakrishna, H.No.1-120/1 , Near Peddintilam [Temple, ][lVulalanka]Village, Kalidindi lVandal, Krishna District, Andhra PradeshVillage, Kalidindi lVandal, Krishna District, Andhra Pradesh 4. Nakshatra Feeds lndia P!,.t Ltd, D.No. 48-19-4, [Samatha ][Residency,]Ramachandra Nagar, Vijayawada- 520 008.Ramachandra Nagar, Vijayawada- 520 008. 5. Union of lndia, (Represented by Secretary [(Revenue)), ][North Block, New]DelhiDelhi ..,RESPONDENTS Petition under Article 226 of the Constitution of [lndia ][praying ][that in ][the]circumstances stated in the affidavit [filed ][therewith, ][the ][High Court may ][be]pleased to issue an appropriate writ, order or direction in nature of writ [of]mandamus declaring the impugned Order No. [712020-]21t1031866401(1) dt.291)312021 issued by the ['1 ][St ][respondent ][as ][being arbitrary,] illegal, violative of [principles ]of [natural ][justice and without ][authority ][of ][law ][and]without [jurisdiction, ]and set [aside ][the ][same.] lA NO: 1 OF 2021 Petition under section 151 [praying ][that ][in ][the ][circumstances ][stated ][in]the affidavit filed in support [of the ][petition, ][the ][High ][court ][may ][be ][pleased ][to ][stay]the operation of the impugned [order ][No.ITBA/COMlFl17l2O2O-2111031866401(1),]dt.2910312021 [passed ]by [the ]['1 ][st respondent.] lA NO: 2 OF 2021 Between: 1. The Assistant Commissioner [of ][lncome Tax, ][(lnitiating ][Officer) Benami]Transactions Prohibition Unit, [Hyderabad ][3'o ][Floor, ][Aayakar ][Bhavan,]Basheerbagh, Hyderabad- [500 ][004.]Transactions Prohibition Unit, [Hyderabad ][3'o ][Floor, ][Aayakar ][Bhavan,]Basheerbagh, Hyderabad- [500 ][004.] 2. The Joint Commissioner [of Income Tax, Approving ][Authority) ][(Benami]- Trinsactions Prohibition Unit), 3rd Floor, Aayakar Bhavan, Basheerbagh,Hyderabad- 500 004.- Trinsactions Prohibition Unit), 3rd Floor, Aayakar Bhavan, Basheerbagh,Hyderabad- 500 004. 3. Union of lndia, [(Represented by Secretary ][(Revenue)), ][North Block, New]DelhiDelhi ...PETITIONERS/RESPONDENT [NO. ][1,2 ][& ][5] AND 1. M/s. Nexus Feeds Ltd, [D.No.B-1-301/86-87, ][Plot ][No'101 ][, ][Saipriya]Residency, Lakshmi Nagar [Colony, ][Hyderabad-500 ][008']Residency, Lakshmi Nagar [Colony, ][Hyderabad-500 ][008'] ....RESPONDENTMRIT 2. Bokka Ramakrishna, H.No.1-120/1 , [Near Peddintilam ][Temple, ][lt/ulalanka]Village, Kalidindi Mandal, [Krishna District, ][Andhra ][Pradesh]Village, Kalidindi Mandal, [Krishna District, ][Andhra ][Pradesh] 3. Nakshatra Feeds [lndia ][Pvt Ltd, D.No. 48-19-4, ][Samatha ][Residency,]Ramachandra Nagar, [Vijayawada- ][520 ][008.]Ramachandra Nagar, [Vijayawada- ][520 ][008.] 3. Union of lndia, [(Represented by Secretary ][(Revenue)), ][North Block, New]DelhiDelhi ...PETITIONERS/RESPONDENT [NO. ][1,2 ][& ][5] AND 1. M/s. Nexus Feeds Ltd, [D.No.B-1-301/86-87, ][Plot ][No'101 ][, ][Saipriya]Residency, Lakshmi Nagar [Colony, ][Hyderabad-500 ][008']Residency, Lakshmi Nagar [Colony, ][Hyderabad-500 ][008'] ....RESPONDENTMRIT 2. Bokka Ramakrishna, H.No.1-120/1 , [Near Peddintilam ][Temple, ][lt/ulalanka]Village, Kalidindi Mandal, [Krishna District, ][Andhra ][Pradesh]Village, Kalidindi Mandal, [Krishna District, ][Andhra ][Pradesh] 3. Nakshatra Feeds [lndia ][Pvt Ltd, D.No. 48-19-4, ][Samatha ][Residency,]Ramachandra Nagar, [Vijayawada- ][520 ][008.]Ramachandra Nagar, [Vijayawada- ][520 ][008.] .,.RESPONDENTS/RESPONDENTS 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 ordei [dated 30/06/2021 ][passed ][in ][l.A ][No ][1 ][of 2021 ][in ][W.P. ][No]14695 of 2021 in the interest [of ][justice.] Counsel for the Petitioner:SRl. [Y. ][SlRl ] Counsel forthe Respondent [Nos. ][1,2&5: ][SRI' T. SURYAKARAN ][REDDY']ADDL.SOLICITOR GENERAL SRI. B NARASIMHA SARMA,ASST. SOLICITOR GENERAL WPNO: 11680 OF 2021 Betwee n: !!ex_up_ [Flteds ][Ltd, ][(Represented ][by ][its ][Director) ][D.No.8-1-30.1/86_87, ptot]No.1 0 1 , Saipriya Residency, Lakshmi Nagar Colony, Hyderabad_500 00g ...PETITIONER AND 1The Assistant Commissioner of lncome Tax, (lnitiating Officer) BenamiTransactions Prohibition Unit, Hyderabad 3rd Floor, Alayakar Bhavan,Basheerbagh, Hyderabad- 50004Transactions Prohibition Unit, Hyderabad 3rd Floor, Alayakar Bhavan,Basheerbagh, Hyderabad- 50004 2The Joint Commissioner of lncome Tax, (Approving Authority) (BenamiTransactions Prohibition Unit), 3rd Floor, Aiyakar Ehavan, ddsheerbagh,Hyderabad- 50004Transactions Prohibition Unit), 3rd Floor, Aiyakar Ehavan, ddsheerbagh,Hyderabad- 50004 3Shaik Rahantulla, H.No.2-87, Mulalanka, Kalidindi Mandal, Krishna District,Andhra PradeshAndhra Pradesh Nakshatra Feeds lndia Pfi Ltd, D.No. 48-19-4, Samatha Residency.Ramachandra Nagar, Vijayawada- 520 008Ramachandra Nagar, Vijayawada- 520 008 4 5Union of lndia, (Represented by Secretary (Revenue)), North Block, NewDelhiDelhi ...RESPONDENTS Petition under Article 226 ol 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 in nature of writ ofmandamus declaring the impugned Order No. ITBA/COM/F/I 7l2O2O-2111031929736 (1)dt.30/03/2021 issued by the 1 respondent as being arbitrary,mandamus declaring the impugned Order No. ITBA/COM/F/I 7l2O2O-2111031929736 (1)dt.30/03/2021 issued by the 1 respondent as being arbitrary,illegal, violatlve of principles of natural justice and without authority of law andwithout jurisdiction, and set aside the same.without jurisdiction, and set aside the same. lA NO: 1 OF 2021 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 staythe affidavit filed in support of the petition, the High Court may be pleased to staythe operation of the impugned Order No. ITBA/CON/lFl17t2O2O-2111031929736(1), dt.30/03/2021 passed by the ['1st ]respondent.(1), dt.30/03/2021 passed by the ['1st ]respondent. lA NO: 2 OF [2021] Betwee n: 1. ' The Assistant i;;-"*;ii";s'Piohibition [Commissioner ]Unit' [of ]Hyderabad 3rd Floor, [lncome ]lq, [(lnitiatinS Officer) ]Aayakar Bhavan'[Benami]Basheerbagh, [HYderabad- 50004]Basheerbagh, [HYderabad- 50004] . ...PETITIONER/RESPONDENT-1 lA NO: 1 OF 2021 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 staythe affidavit filed in support of the petition, the High Court may be pleased to staythe operation of the impugned Order No. ITBA/CON/lFl17t2O2O-2111031929736(1), dt.30/03/2021 passed by the ['1st ]respondent.(1), dt.30/03/2021 passed by the ['1st ]respondent. lA NO: 2 OF [2021] Betwee n: 1. ' The Assistant i;;-"*;ii";s'Piohibition [Commissioner ]Unit' [of ]Hyderabad 3rd Floor, [lncome ]lq, [(lnitiatinS Officer) ]Aayakar Bhavan'[Benami]Basheerbagh, [HYderabad- 50004]Basheerbagh, [HYderabad- 50004] . ...PETITIONER/RESPONDENT-1 2The Joint commissioner [of ][lncome Tax, (Approving ][Authority) ][(Benami ].i;;;;;;ii";; Ptorrioition [nit), 3rd ][Floor,'Abvakar Bhavan' Basheerbash']Hyderabad- 50004i;;;;;;ii";; Ptorrioition [nit), 3rd ][Floor,'Abvakar Bhavan' Basheerbash']Hyderabad- 50004 ...PETITIONER/RESPONDNET [2] AND 1. M/s. Nexus [Feeds Ltd, #8-1-301/86-87,-Plot ][No'101' ][Saipriya ][Residency']Lakshmi Nagar [Colony, Hyderabad-500 008]Lakshmi Nagar [Colony, Hyderabad-500 008] ....RESPONDENT^/VRIT 2.ShaikRahantulla,H.No.2-BT,Mulalanka'KalidindiMandal'KrishnaDistrict, Andhra [Pradesh] 3. -' Nakshatra [Feeds ][lndia ][P\d ][Ltd, ][D No' ][48-1^9-4' ][Samatha ][Residency']520 008520 008RimacnanOra Nagar, Vijayawada- 4. Union of [lndia, ][(Represented by Secretary ][(Revenue))' ][North ][Block' ][New]DelhiDelhi ...RESPONDENTS/RESPONDENTS PetitionunderSectionl5lcPCprayingthatinthecircumstancesStatedinpleased tothe affidavit [filed ][in ][support ][bf the ][p"i'tion, ][ine ][Hign Court ][may ]-be vacate the interim [order ][iit"o ][zeto+izo21 ][passed ][in l.A ][No ] [o ][f ][2021 ][in ][w.P. ][No]11680t2021 [in ][the ][interest ][of justice ]['] Counsel for the [Petitioner:SRl. ] Counsel forthe [Respondent ][Nos. ][1,2&5: ][SRI' ][T' ] [REDDY']ADDL.SOLICITOR SRI. B NARASIMHA [SARMA,] ASST. SOLICITOR WP NO: 11681 [2021] Between: NexusFeedsLtd,(RepresentedbyitsDirector)DNo8-'1-301/86-87'Plotr.]o.itir, Sripiiva [iieiioejn"v, ][lirsnmi ][Nagar ][Colonv, ][Hvderabad-S0O ][008] ...PETITIONER AND 1 . The Assistant Commissioner of lncome Tax, (lnitiating Officer) BenamiTransactions Prohibition Unit, Hyderabad 3rd Floor, Aayakar Bhavan,Basheerbagh, Hyderabad- 50004Transactions Prohibition Unit, Hyderabad 3rd Floor, Aayakar Bhavan,Basheerbagh, Hyderabad- 50004 2. The Joint Commissioner of lncome Tax, (Approving Authority) (BenamiTransactions Prohibition Unit), 3rd Floor, Aayakar Bhavan, Basheerbagh,Hyderabad- 50004Transactions Prohibition Unit), 3rd Floor, Aayakar Bhavan, Basheerbagh,Hyderabad- 50004 3. Arumilli Venkateswara Village, Kalidindi Mandal, Rao, S/o. Satyanarayana Krishna District. Andhra , H.No. Pradesh4-77-2. [,4uialanka 4. Nakshatra Feeds lndia P!.t Ltd, D.No. 48-19-4, Samatha Residency,Ramachandra Nagar, Vijayawada- 520 008Ramachandra Nagar, Vijayawada- 520 008 5. Union of lndia, (Represented by Secretary (Revenue)). North Block, NewDelhiDelhi ...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 in nature of writ ofmandamus declaring the impugned Order No. ITBA /COM lF11712020-2111031881168 (1) dt.29.03.2021 issued by the l"trespondent as being arbitrary.2111031881168 (1) dt.29.03.2021 issued by the l"trespondent as being arbitrary.illegal, violative of principles of natural justice and without authority of law andwithout [jurisdiction, ]and set aside the same.without [jurisdiction, ]and set aside the same. lA NO: 1 OF 2021 5. Union of lndia, (Represented by Secretary (Revenue)). North Block, NewDelhiDelhi ...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 in nature of writ ofmandamus declaring the impugned Order No. ITBA /COM lF11712020-2111031881168 (1) dt.29.03.2021 issued by the l"trespondent as being arbitrary.2111031881168 (1) dt.29.03.2021 issued by the l"trespondent as being arbitrary.illegal, violative of principles of natural justice and without authority of law andwithout [jurisdiction, ]and set aside the same.without [jurisdiction, ]and set aside the same. lA NO: 1 OF 2021 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 staythe operation of the impugned Order No. ITBA/COIt/lFl17l2O2O-2111031881168(1), dt.29.03.2021 passed by the 1st respondent.the affidavit filed in support of the petition, the High Court may be pleased to staythe operation of the impugned Order No. ITBA/COIt/lFl17l2O2O-2111031881168(1), dt.29.03.2021 passed by the 1st respondent. lA NO: 2 OF 2021 Between: 1. The Assistant Commissioner of lncome Tax, (lnitiating Officer) BenamiTransactions Prohibition Unit, Hyderabad 3rd Floor, Aayakar Bhavan,Basheerbagh, Hyderabad- 50004Transactions Prohibition Unit, Hyderabad 3rd Floor, Aayakar Bhavan,Basheerbagh, Hyderabad- 50004 PETITIONERYRESPONDENT-1 2. The Joint Commissioner of lncome Tax, (Approving Authority) (BenamiTransactions Prohibition Unit), 3rd Floor, Aayakar Bhavan, Basheerbagh,Hyderabad- 50004Transactions Prohibition Unit), 3rd Floor, Aayakar Bhavan, Basheerbagh,Hyderabad- 50004 ..,PETITIONERYRESPONDNET 2 AND '1 . Ir//s. Nexus Feeds Ltd, #8-1-301/86-87, Plot No.101, SaipriyaResidency, Lakshmi Nagar [Colony, ][Hyderabad-500 008]Residency, Lakshmi Nagar [Colony, ][Hyderabad-500 008] ....RESPONDENT^//RIT PETITIONER 2. Arumilli Venkateswara Rao, [S/o. ][Satyanarayana, ][H.No ][4-77-2.]lr4ulalanka Village, Kalidindi [[\,4andal, ][Krishna District. ][Andhra ][Pradesh]lr4ulalanka Village, Kalidindi [[\,4andal, ][Krishna District. ][Andhra ][Pradesh] 3. Nakshatra Feeds lndia [Pvt ][Ltd, ][D.No. ][48-19-4, Samatha ][Residency,]Ramachandra Nagar, Vijayawada- [520 008]Ramachandra Nagar, Vijayawada- [520 008] 4. Union of lndia, [(Represented ][by Secretary ][(Revenue)), ][North Block, New]DelhiDelhi ...RESPONDENTS/RESPONDENTS Petition under section [151 ] [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 [daled ][2910412021 ][passed ][in ][LA. ][No.1 ][of ][2021 ][in]W.P.No.11681 12021 in the [interest ][of ][justice ][and ][pass] Counsel for the Petitioner:SRl. c o u n se I f o r th e Re s [p ][o ]o " 1$ JrlS Ji'?[3 -Ti,E RXII[itEil^11?3I; "SRI. B NARASIMHA SARMA,ASST. SOLICITOR GENERAL WP NO: 13150 OF 2021 Betwee n: Nexus Feeds Ltd, [(Represented ][by its ][Director) ][D.No.8-1-301/86-87, ][Plot]No.1 01, Saipriya neiiOency, [Lakshnii ][Nagar ][Colony, ][Hyderabad-S00 ][008] ...PETITIONER AND 1. The Assistant Commissioner [of ][lncome ][Tax, (lnitiating Officer) ][Benami]Transactions Prohibition Unit, [Hyderabad 3rd Floor, ][Aayakar ][Bhavan']Basheerbagh, Hyderabad- 50004Transactions Prohibition Unit, [Hyderabad 3rd Floor, ][Aayakar ][Bhavan']Basheerbagh, Hyderabad- 50004 2. The Joint Commissioner of [lncome Tax, (Approving ][Authority) ][(Benami]Transactions Prohibition Unit), [3rd Floor, ][Aayakar ][Bhavan, Basheerbagh,]Hyderabad- 50004Transactions Prohibition Unit), [3rd Floor, ][Aayakar ][Bhavan, Basheerbagh,]Hyderabad- 50004 3. Arshat Unnisa Begum , [HIG-72, APHB Colony, Bhimavaram, ][W.G. ][District,]Andhra PradeshAndhra Pradesh ...PETITIONER AND 1. The Assistant Commissioner [of ][lncome ][Tax, (lnitiating Officer) ][Benami]Transactions Prohibition Unit, [Hyderabad 3rd Floor, ][Aayakar ][Bhavan']Basheerbagh, Hyderabad- 50004Transactions Prohibition Unit, [Hyderabad 3rd Floor, ][Aayakar ][Bhavan']Basheerbagh, Hyderabad- 50004 2. The Joint Commissioner of [lncome Tax, (Approving ][Authority) ][(Benami]Transactions Prohibition Unit), [3rd Floor, ][Aayakar ][Bhavan, Basheerbagh,]Hyderabad- 50004Transactions Prohibition Unit), [3rd Floor, ][Aayakar ][Bhavan, Basheerbagh,]Hyderabad- 50004 3. Arshat Unnisa Begum , [HIG-72, APHB Colony, Bhimavaram, ][W.G. ][District,]Andhra PradeshAndhra Pradesh 4. Nakshatra Feeds lndia Pvt Ltd, [D.No. 48-19-4, ][Samatha ][Residency,]Ramachandra Nagar, Vijayawada- [520 008]Ramachandra Nagar, Vijayawada- [520 008] 5. Union of lndia, (Represented by Secretary (Revenue)), North Block, NewDelhiDelhi ...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 in nature of writ ofmandamus declaring the impugned Order No. ITBA/COM/F/1712020-2'1l1031868303(1) dt.2910312021 issued by the 1st respondent as being arbitrary,mandamus declaring the impugned Order No. ITBA/COM/F/1712020-2'1l1031868303(1) dt.2910312021 issued by the 1st respondent as being arbitrary,illegal, violative of principles of natural justice and without authority of law andwithout [jurisdiction, ]and set aside the same.without [jurisdiction, ]and set aside the same. lA NO: 1 OF 2021 Petition under Section ['1 ]51 CPC praying that in the circumstances stated inthe affidavit filed in support of the petition, the High Court may be pleased to staythe operation of the impugned Order No. ITBA/COIt/|F11712020-2111031868303(1),dt.29lo3l2o21 passed by the l"trespondent lA NO: 2 OF 2021 Betwee n: 1. The Assistant Commissioner of Income Tax, (lnitiating Officer) BenamiTransactions Prohibition Unit, Hyderabad 3rd Floor, Aayakar Bhavan,Basheerbagh, Hyderabad- 50004Transactions Prohibition Unit, Hyderabad 3rd Floor, Aayakar Bhavan,Basheerbagh, Hyderabad- 50004 2. The Joint Commissioner of lncome Tax, (Approving Authority) (BenamiTransactions Prohibition Unit), 3rd Floor, Aayakar Bhavan, Basheerbagh,Hyderabad- 50004Transactions Prohibition Unit), 3rd Floor, Aayakar Bhavan, Basheerbagh,Hyderabad- 50004 3. Union of lndia, (Represented by Secretary (Revenue)), North Block, NewDelhiDelhi ...PETITIONERS/RESPONDENT NO. [,1,2 ]& 5 AND 1M/s. Nexus Feeds Ltd, D.No.8-1-301/86-87, Plot No.10'1 , SaipriyaResidency, Lakshmi Nagar Colony, Hyderabad-500 008Residency, Lakshmi Nagar Colony, Hyderabad-500 008 RESPONDENT^//RIT PETITIONER2. Arshat Unnisa Begum,HlG-72, APHB Colony, Bhimavaram, W.G. District,Andhra PradeshAndhra Pradesh 3. Nakshatra Feeds lndia Pvt Ltd, D.No. 48-1S-4, Samatha Residency,Ramachandra Nagar, Vijayawada- 520 008Ramachandra Nagar, Vijayawada- 520 008 ...RESPONDENTS/RESPONDENTS Petition under section [151 ] [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 [ordei ][dated ][11lOOt2O21 ][passed ][in ][l.A ][No ][1 ][oi ][2021 ][in ][W.P. ][No]'13150 of 2021 in the interest of [justice ]and [pass] Counsel for the [Petitioner:SRl. ] Counsel for the Respondent [Nos. ][1, ][2 & 5: SRl. ][T' ] [REDDY']OF INDIA INDIA ASSISTEDSRIb'-?'J:!Ifl[f llEfifi: ASST. SOLICITOR OF INDIA INDIA ASSISTED WP NO: ['t3]156 0F [2021] Betwee n: NexusFeedsLtd,,(RepresentedbyrtsDirector)DNo'8-1-301/86-87'Plotiti;.i&, Siipiivu [nbdioehcy, Lakshml ][Nagar ][Colonv, ][Hvderabad-S00 008] ...PETITIONER AND Petition under section [151 ] [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 [ordei ][dated ][11lOOt2O21 ][passed ][in ][l.A ][No ][1 ][oi ][2021 ][in ][W.P. ][No]'13150 of 2021 in the interest of [justice ]and [pass] Counsel for the [Petitioner:SRl. ] Counsel for the Respondent [Nos. ][1, ][2 & 5: SRl. ][T' ] [REDDY']OF INDIA INDIA ASSISTEDSRIb'-?'J:!Ifl[f llEfifi: ASST. SOLICITOR OF INDIA INDIA ASSISTED WP NO: ['t3]156 0F [2021] Betwee n: NexusFeedsLtd,,(RepresentedbyrtsDirector)DNo'8-1-301/86-87'Plotiti;.i&, Siipiivu [nbdioehcy, Lakshml ][Nagar ][Colonv, ][Hvderabad-S00 008] ...PETITIONER AND l.TheAssistantCommissioneroflncomeTax,(lnitiatingOfficer)Benamifransjitions Prohibition [Unit, Hyderabad 3rd Floor, ][Aayakar ][Bhavan']Basheerbagh, HYderabad- [50004]fransjitions Prohibition [Unit, Hyderabad 3rd Floor, ][Aayakar ][Bhavan']Basheerbagh, HYderabad- [50004] 2. - The Traoiactions Joint Comrhissioner prohibition [of ]Unit), 3rd Floor, [lncome ][Tax, ][(Approving ]Aayakar Bhavan, Basheerbagh,[Authority) ][(Benami ],Hyderabad- 50004Hyderabad- 50004 3.TamanampudiGeethaParvathi'Aravalli,AttilliMandal,WestGodavariDistrict, Andhra PradeshDistrict, Andhra Pradesh 4. Nakshatra Feeds [lndia ][Pvt ][Ltd, ][D.No. 4B-19-4, ][Samatha ][Residency']Ramachandra Nagar, [Vijayawada- ][520 008]Ramachandra Nagar, [Vijayawada- ][520 008] 5. Union of lndia, [(Represented by ][Secretary (Revenue)), ][North ][Block' ][New]DelhiDelhi ...RESPONDENTS Petition under Article [226 ][of ][lhe ][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 ][in ][nature ][of ][writ ][of]mandamus declaring the [impugned ][order No. ] [712020-]dt.r9l03/2021 [issued ][by ][the ][1st ][respondent ][as ][being,arbitrary,]21l1O31BB7sT0(i) of [principles ][of ][natural ][justice and without ][authority ][of ][law ][and]illegal, violative without [jurisdiction, and set aside ][the ][same.] lA NO: 1 OF 2021 Petition under sectlon 151 cPC praying that in the circumstances stated inthe affidavit filed in support of the petition, the High court may be pleased to staythe operation of the impugned order No.lrBA/coMlFl17l2o2o-2111031ss7b70(ii,dt.2910312021 passed by the 1st respondent.the affidavit filed in support of the petition, the High court may be pleased to staythe operation of the impugned order No.lrBA/coMlFl17l2o2o-2111031ss7b70(ii,dt.2910312021 passed by the 1st respondent. lA NO: 2 OF 2021 Between: 1The Assistant Commissioner of lncome Tax, (lnitiating OfficeQ BenamiTransactions Prohibition Unit, Hyderabad 3rd Floor, Aayakar Bhavan,Basheerbagh, Hyderabad- 50004Transactions Prohibition Unit, Hyderabad 3rd Floor, Aayakar Bhavan,Basheerbagh, Hyderabad- 500042The Joint Commissioner of lncome Tax, (Approving Authority) (BenamiTransactions Prohibition Unit), 3rd Floor, Aayakar Bhavan, Basheerbagh,Hyderabad- 50004Transactions Prohibition Unit), 3rd Floor, Aayakar Bhavan, Basheerbagh,Hyderabad- 500043Union of lndia, (Represented by Secretary (Revenue)), North Block, NewDelhiDelhi ...PETITIONERS/RESPONDENT NO. 1, 2 & 5 AND 1M/s. Nexus Feeds Ltd,, (Represented by its Director) D.No.8-1-301/86-87,Plo,t No.101, Saipriya Residency, Lakshmi Nagar Colony, Hyderabad-500008Plo,t No.101, Saipriya Residency, Lakshmi Nagar Colony, Hyderabad-500008 ....RESPONDENT^/VRIT PETITIONER 2. Tamanampudi Geetha Parvathi, Aravalli, Attilli Mandal, West GodavariDistrict, Andhra PradeshDistrict, Andhra Pradesh 3. Nakshatra Feeds lndia P!.t Ltd, D.No. 48-19-4, Samatha Residency,Ramachandra Nagar, Vijayawada- 520 008Ramachandra Nagar, Vijayawada- 520 008 ...RESPONDENTS/RESPONDENTS ...PETITIONERS/RESPONDENT NO. 1, 2 & 5 AND 1M/s. Nexus Feeds Ltd,, (Represented by its Director) D.No.8-1-301/86-87,Plo,t No.101, Saipriya Residency, Lakshmi Nagar Colony, Hyderabad-500008Plo,t No.101, Saipriya Residency, Lakshmi Nagar Colony, Hyderabad-500008 ....RESPONDENT^/VRIT PETITIONER 2. Tamanampudi Geetha Parvathi, Aravalli, Attilli Mandal, West GodavariDistrict, Andhra PradeshDistrict, Andhra Pradesh 3. Nakshatra Feeds lndia P!.t Ltd, D.No. 48-19-4, Samatha Residency,Ramachandra Nagar, Vijayawada- 520 008Ramachandra Nagar, Vijayawada- 520 008 ...RESPONDENTS/RESPONDENTS 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 tothe affidavit filed in support of the petition, the High Court may be pleased tovacate the interim order dated 1110612021 passed in l.A No 1 of 2021 in W.P. No'13'1 56 of 2021 in the interest of justice . Counsel for the Petitioner:SRl. Y. SlRl REDDY Counsel for the Respondent Nos. 1,2 & 5i SRl. T. .SURYAKARAN REDDY,ADDL.SOLICITOR GENERAL OF INDIA ASSISTEDSRI. B NARASIMHA SARMA,ASST. SOLICITOR GENERAL WP NO: 13157 OF 2021 Between: Nexus Feeds Ltd, [(Represented ]by its [Director) ][D.No.8-1-301/86-87' ][Plot]No.101, Saipriya Residency, Lakshmi [NagarColony, ][Hyderabad-SO0 ][008] ...PETITIONER AND '1 . The Assistant Commissioner of lncome Tax, (lnitiating Officer), BenamiTransactions Prohibition Unit, Hyderabad [3rd ][Floor, ][Aayakar ][Bhavan,]Basheerbagh, Hyderabad- 50004Transactions Prohibition Unit, Hyderabad [3rd ][Floor, ][Aayakar ][Bhavan,]Basheerbagh, Hyderabad- 50004 2. The Joint Commissioner of [lncome Tax, (Approving ][Authority), ][(Benami]Transactions Prohibition Unit), 3rd Floor, [Aayakar ][Bhavan, Basheerbagh,]Hyderabad- 50004Transactions Prohibition Unit), 3rd Floor, [Aayakar ][Bhavan, Basheerbagh,]Hyderabad- 50004 3. Donga Srinivasa Rao, H.No- [4-74, ][Mula Lanka ][Village, Kalidindi ][Mandal,]Krishna District, Andhra PradeshKrishna District, Andhra Pradesh 4. Nakshatra Feeds lndia Pfi [Ltd, ][D.No. 48-19-4, ][Samatha ][Residency,]Ramachandra Nagar, Vijayawada- [520 008]Ramachandra Nagar, Vijayawada- [520 008] 5. Union of lndia, [(Represented by Secretary ][(Revenue)), ][North Block, New]DelhiDelhi ...RESPONDENTS Petition under Article 226 ol lhe [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 [in ][nature ][of ][writ ][of]mandamus declaring the impugned [Order ][No. ] 21l1031809097(1) dt. 26/03/2021 [issued by ][the ][',lst ][respondent ][as ][being arbitrary,]illegal, violative of [principles ]of [natural ][justice and without ][authority ][of ][law ][and]without [jurisdiction, ]and set aside the [same.] lA NO: 1 oF 2021 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]the operation of the impugned [order ][No. ][ITBA/COMlFl1712020-2111031809097(1),]dt.2610312021 [passed ]by the lst [respondent.] IANO: 2OF221 Between: 1. The Assistant Commissioner of lncome [Tax, ][(lnitiating Officer)' ][Benami]Transactions Prohibition Unit, Hyderabad [3rd ][Floor, ][Aayakar ][Bhavan,]Basheerbagh, Hyderabad- 50004Transactions Prohibition Unit, Hyderabad [3rd ][Floor, ][Aayakar ][Bhavan,]Basheerbagh, Hyderabad- 50004 2. The Joint Commissioner oJ lnco-me_Tax, (Approving Authority), (BenamiTransactions Prohibition Unit), 3rd Floor,'Abyakar Shavr;, Ei;;i;eiOigf,,Hyderabad- 50004Transactions Prohibition Unit), 3rd Floor,'Abyakar Shavr;, Ei;;i;eiOigf,,Hyderabad- 50004 S !nigl-, of lndia, (Represented by Secretary (Revenue)), North Btock, NewDelhiDelhi ,..PETITIONERS/RESPONDENT NO. 1,2 & 5 IANO: 2OF221 Between: 1. The Assistant Commissioner of lncome [Tax, ][(lnitiating Officer)' ][Benami]Transactions Prohibition Unit, Hyderabad [3rd ][Floor, ][Aayakar ][Bhavan,]Basheerbagh, Hyderabad- 50004Transactions Prohibition Unit, Hyderabad [3rd ][Floor, ][Aayakar ][Bhavan,]Basheerbagh, Hyderabad- 50004 2. The Joint Commissioner oJ lnco-me_Tax, (Approving Authority), (BenamiTransactions Prohibition Unit), 3rd Floor,'Abyakar Shavr;, Ei;;i;eiOigf,,Hyderabad- 50004Transactions Prohibition Unit), 3rd Floor,'Abyakar Shavr;, Ei;;i;eiOigf,,Hyderabad- 50004 S !nigl-, of lndia, (Represented by Secretary (Revenue)), North Btock, NewDelhiDelhi ,..PETITIONERS/RESPONDENT NO. 1,2 & 5 AND 1ltlg ^\ellls. [Feeds Ltd, (Represented by irs Director) ][D.No.8-1_301/86_87,]Plot No.'10'1 , Saipriya Residency, Lakshmi Nagar C6lony, Hyderabad_500Plot No.'10'1 , Saipriya Residency, Lakshmi Nagar C6lony, Hyderabad_500 ..... RESPONDENTA/VRtT [pET|TtONER] 2Donga S_linivasa Rao, H.No- 4-74, Mula Lanka Village, "Kalidindi Mandal,Krishna District, Andhra Pradesh Krishna District, Andhra Pradesh 3M/s. Nakshatra Feeds lndia Pvt Ltd, DNo-.-48-19-4, Samatha Residency,Ramachandra Nagar, Vijayawada- 520 008Ramachandra Nagar, Vijayawada- 520 008 ...RESPONDENTS/RESPONDENTS 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 tothe affidavit filed in support of the petition, the High court may be pleased tovacate the interim order dated 1110612021 passed in l.A No 1 of 2021 in w.p. No Counsel for the Petitioner:SRl. Y SlRl REDDy Counsel forthe Respondent Nos. 1, 2 & 5:SRl. T. SURYAKARAN REDDY,ADDL.SOLICITOR GENERAL OF INDIA ASSISTEDSRI. B NARASIMHA SARMA,ASST. SOLICITOR GENERAL WP NO: 13190 OF 2021 Between: M/s. Nexus Feeds Ltd, D.No.B-1-30'1/86-87, ptot No.101. Saipriya Residency,Lakshmi Nagar Colony, Hyderabad-500 008 ...PETITIONER AND 1The Assistant Commissioner of lncome Tax, (lnitiating Officer) BenamiTransactions Prohibition Unit, Hyderabad 3rd Floor, Nayakar Bhavan,Basheerbagh, Hyderabad- 50004Transactions Prohibition Unit, Hyderabad 3rd Floor, Nayakar Bhavan,Basheerbagh, Hyderabad- 500042The Joint Commissioner of lncome Tax, (Approving Authority) (BenamiTransactions Prohibition Unit), 3rd Floor, Aiyakar 6havan, EidsneerOagn,Hyderabad- 50004Transactions Prohibition Unit), 3rd Floor, Aiyakar 6havan, EidsneerOagn,Hyderabad- 50004 3. Pilli Trimurtulu, 2-102 [Mulaupparagudem, ][Kalidindi ][Mandal. Krishna District,]Andhra PradeshAndhra Pradesh 4- Nakshatra Feeds lndia [P\4 ][Ltd, ][D.No. ][48-19-4. Samatha ][Residency,]Rambchandra Nagar. [Vijayawada- ][520 008]Rambchandra Nagar. [Vijayawada- ][520 008] 5. Union of lndia, [(Represented ][by ][Secretary (Revenue)), ][North Block' ][New]DelhiDelhi ..RESPONDENTS Petition under Article [226 ][of ][the ][constitution ][of ][lndia ][praying ][that in ][the]circumstances stated [in ][the ][affidavit ][filed ][therewith, ][the ][High ][court ][may ][be]pleased to issue an appropriate [writ, order ][or ][direction ][in ][nature ][of ][writ ][of]mandamus declaring the [impugned ][order No. ] [712020-]dt.i6lo3l2o21 [issued ][by ][the ][1st ][respondent ][as ][being-arbitrary,]21t1031BO7gi2(1) of [principles ][of ][natural ][justice and without ][authority ][of ][law ][and]illegal, violative without [jurisdiction, ]and [set aside ][the ][same.] lA NO: 1 OF 2021 Petition under Section [151 ][cPC ][praying ][that ][in ][the ][circumstances ][stated ][in]the affidavit fiied in support [of the ][petition, ][the ][High ][Court ][may be pleased ][to ][stay]the operation of the [impugned ][order No. ][ITBA/COMlFl1712020-2111031807912(1),]dl.26io3l2o21 [passed ][by ][the l"trespondent.] lA NO: 2 OF 2021 Betwee n: lA NO: 1 OF 2021 Petition under Section [151 ][cPC ][praying ][that ][in ][the ][circumstances ][stated ][in]the affidavit fiied in support [of the ][petition, ][the ][High ][Court ][may be pleased ][to ][stay]the operation of the [impugned ][order No. ][ITBA/COMlFl1712020-2111031807912(1),]dl.26io3l2o21 [passed ][by ][the l"trespondent.] lA NO: 2 OF 2021 Betwee n: 'l.TheAssistantCommissioneroflncomeTax,(lnitiatingOfficer)BenamiTransictions Prohibition [Unit' ][Hyderabad 3rd Floor, ][Aayakar ][Bhavan']Basheerbagh, HYderabad- [50004]Transictions Prohibition [Unit' ][Hyderabad 3rd Floor, ][Aayakar ][Bhavan']Basheerbagh, HYderabad- [50004] 2. - The Trinsactions Joint Commissioner Prohibition Unit), 3rd [of ][lncome Tax, (Approving ]Floor' Aayakar Bhavan, Basheerbagh'[Authority) ][(Benami ].Hyderabad- 50004Hyderabad- 500043. Union of lndia, [(Represented by Secretary ][(Revenue)), ][North ][Block' ][New]Delhi...PETITIONERS/RESPONDENT [NO. ][1,2 ][& ][5]Delhi...PETITIONERS/RESPONDENT [NO. ][1,2 ][& ][5]AND 1M/s. Nexus Feeds Ltd, [D.No.B-1-301/86-87, ][Plot ][No.101 ]' [Saipriya]Residency, Lakshmi Nagar [Colony, ][Hyderabad-500 008]Residency, Lakshmi Nagar [Colony, ][Hyderabad-500 008] ....RESPONDENT NO. [1, ][2 ][& ][5] 2. Pilli Trimurt [ulu, ]#2-102 [Mulaupparagudem, ][Kalidindi ][Mandal' ][Krishna]District, Andhra PradeshDistrict, Andhra Pradesh 3. Nakshatra Feeds rndia pvt Ltd, D.No. 4g-1g-4. samatha Residencv'vvivvirvr'Ramachandra Nagar. Vijayawada_ 520 0OB Ramachandra Nagar. Vijayawada_ 520 0OB ...RESPONDENTS/RESPONDENTS Petition under Section 151 cpc praying that in the circumstances stated inthe affidavit filed in support of the petition, Ihe Higr, court may ou pr"rrla tothe affidavit filed in support of the petition, Ihe Higr, court may ou pr"rrla tovacate the rnterim order dated 14r06t2021 passed in r.A No r ot zozr in w.p. ruo13190 of 2021 in the interest ofjustice and pass Counsel for the Petitioner;SRl. y. SlRl REDDY Counsel for the Respondent Nos. 1,2 & 5: SRl. T. SURYAKARAN REDDy,ADDL.SOLICITOR GENERAL OF INDIA ASSISTEDSRI. B NARASIMHA SARMA,ASST. SOLICITOR GENERAL WP NO: 13769 0F 2021 Between: Nexus Feeds Ltd. (Reoresented by.its Director) D. No.8_1_30 i /86_87, plotNo.101 , saipriya Reiioency, ljiJrrnii Gg; C;[;y, jryoeiaoao-_sdri oo8 ["-'] ...PETITIONER AND 1. The Assistant commissioner of rncome Tax, (rnitiating officer) BenamiTransactions Prohibition Unrt, }{yderabad 3rd'Ftoor, nlaVafii 6h*an,Basheerbagh, Hyderabad- 50004Transactions Prohibition Unrt, }{yderabad 3rd'Ftoor, nlaVafii 6h*an,Basheerbagh, Hyderabad- 50004 2. The Joint Commissioner of lnco-me-Tax, (Approving Authority) (BenamiTransactions Prohibition Unit), 3rd Ftoor,'Abyakar 6f,ari", fiddf*erU"gL,Hyderabad- 50004Transactions Prohibition Unit), 3rd Ftoor,'Abyakar 6f,ari", fiddf*erU"gL,Hyderabad- 50004 3. Balusu Veera Venkata Satyanarayana, H.No.17-9-3g, Motupalli Street,Bhimavaram, West Godavari Distiict, Andhra pradeshBhimavaram, West Godavari Distiict, Andhra pradesh 4. Nakshatra Feeds lndia P\i( Ltd, D.N_o.48-19-4, Samatha Residency,Ramachandra Nagar, Vijayawada- 520 008Ramachandra Nagar, Vijayawada- 520 008 S lnigl of lndia, (Represented by Secretary (Revenue)), North Block, NewDelhiDelhi ...RESPONDENTS circumstances Petition under stated Article in the 226 affidavit of lhe filed constitution therewith, of the lndia High praying - cJurt that in may thebepleased to issue an appropriate writ, order or direction in nature of wiit otmandamus declaring the impugned order No. lrBA/coM/F/i 7l2o2o-2111031888384(1) dt.29103/2021 issued by the 1st respondent as being arbitrary,illegal, violative of principles of natural justice and without authority 6f law andwithout jurisdiction, and set aside the same. IA NO:1 OF 2021 4. Nakshatra Feeds lndia P\i( Ltd, D.N_o.48-19-4, Samatha Residency,Ramachandra Nagar, Vijayawada- 520 008Ramachandra Nagar, Vijayawada- 520 008 S lnigl of lndia, (Represented by Secretary (Revenue)), North Block, NewDelhiDelhi ...RESPONDENTS circumstances Petition under stated Article in the 226 affidavit of lhe filed constitution therewith, of the lndia High praying - cJurt that in may thebepleased to issue an appropriate writ, order or direction in nature of wiit otmandamus declaring the impugned order No. lrBA/coM/F/i 7l2o2o-2111031888384(1) dt.29103/2021 issued by the 1st respondent as being arbitrary,illegal, violative of principles of natural justice and without authority 6f law andwithout jurisdiction, and set aside the same. IA NO:1 OF 2021 Petition under section [151 ] [praying ][that ][in ][the ][circumstances ][stated ][in]the affidavit filed [in ][support ][of ][the ][petition, ][the ][High ][Court ][may ][be ][pleased ][to ][stay]the operation of [the ][impugned ][order ][No. ][ITBA/COMtFl1712020-2111031888384(1)']d1.2glo3t2o21 [passed ][by ][the ][1st respondent] IANO:2 OF 2021 Between: l.TheAssistantCommissioneroflncomeTax,(lnitiatingofficer)Benamifiantactioni Prohibition [Unit, Hyderabad 3rd Floor, ][Aayakar ][Bhavan']Basheerbagh, HYderabad- [50004]fiantactioni Prohibition [Unit, Hyderabad 3rd Floor, ][Aayakar ][Bhavan']Basheerbagh, HYderabad- [50004] 2. The TransactionsProhibitionUnit),3rdFloor,AayakarBhavan'Easneeroagn'Joint commissioner [of ][lncome Tax, (Approving ][Authority) ][(Benami ],Hyderabad- 50004Hyderabad- 50004 3. Union of lndia, [(Represented by Secretary ][(Revenue)), ][North ][Block' ][New]DelhiDelhi ...PETITIONERS/RESPONDENT [NO. ][1, ][2 ][& ][5] AND 1M/s. Nexus Feeds iii""i N;i01, sieiivi [Ltd, (Represented by ][irbsi<jencv, Lakshmi Nasar ][its ][Director).D ][colonv, ][No ][Hvderabad-So0][8-1-301/86-87']008008 ..,.RESPONDENT/VVRIT 2BalusuVeeraVenkataSatyanarayana'HNo17-9-38,MotupalliStreet'Bhi.auarrm, [West ][Godavari District, ][Andhra ][Pradesh]Bhi.auarrm, [West ][Godavari District, ][Andhra ][Pradesh] Nakshatra Feeds [lndia ][Pvt ][Ltd, ][D.No. 4B-19-4, ][Samatha ][Residency']Ramachandra [Nagar, ][Vijayawada- ][520 008]Ramachandra [Nagar, ][Vijayawada- ][520 008] 3 ...RESPONDENTS/RESPONDENTS Petition under section [151 ][cPC ][praying ][that ][in ][the ][circumstances ][stated ][in]the affidavit [filed ]in [support ][of the ][peiition, ][ine ][High Court may ][be ][ple-a1ed to]vacatetheinterimorderdated221061202lpassedinl.A.No-1of2021inW.P.No.13769 of 2021 [in ][the ][interest ][of ][justice.] Counsel for [the Petitioner:SRl. ][Y. SREENIVASA ] Counsel for [the Respondent ][Nos. ][1,2 ][& ][5: ][SRI' ][T' ] [REDDY'] ND A ASs srED iiii!3il[''+ti{=:l=El}:"' WP NO: 13771 OF 2021 Between: Nexus Feeds Ltd, (Represented by its Director) D.No.8-1-301/86-87, PlotNo.101, Saipriya Residency, Lakshmi Nagar Colony, Hyderabad-SOO 008 ...PETITIONER AND 1. The Assistant Commissioner of lncome Tax (lnitiating Officer), BenamiTransactions Prohibition Unit, Hyderabad 3rd Floor, Aayakar Bhavan,Basheerbagh, Hyderabad- 50004Transactions Prohibition Unit, Hyderabad 3rd Floor, Aayakar Bhavan,Basheerbagh, Hyderabad- 50004 2. The Joint Commissioner of lncome Tax, (Approving Authority), (BenamiTransactions Prohibition Unit), 3rd Floor, Aayakar Bhavan, Basheerbagh,Hyderabad- 50004Transactions Prohibition Unit), 3rd Floor, Aayakar Bhavan, Basheerbagh,Hyderabad- 50004 3. Bokka Vinayaka, H.No- 10-45/1 , li/ulalanka, Kalidindi lr/andal, Krishna District,Andhra PradeshAndhra Pradesh 4. Nakshatra Feeds lndia Pvt Ltd, D.No. 48-19-4, Samatha Residency,Ramachandra Nagar, Vijayawada- 520 008Ramachandra Nagar, Vijayawada- 520 008 5. Union of lndia, (Represented by Secretary (Revenue)), North Block, NewDelhiDelhi ...RESPONDENTS 2. The Joint Commissioner of lncome Tax, (Approving Authority), (BenamiTransactions Prohibition Unit), 3rd Floor, Aayakar Bhavan, Basheerbagh,Hyderabad- 50004Transactions Prohibition Unit), 3rd Floor, Aayakar Bhavan, Basheerbagh,Hyderabad- 50004 3. Bokka Vinayaka, H.No- 10-45/1 , li/ulalanka, Kalidindi lr/andal, Krishna District,Andhra PradeshAndhra Pradesh 4. Nakshatra Feeds lndia Pvt Ltd, D.No. 48-19-4, Samatha Residency,Ramachandra Nagar, Vijayawada- 520 008Ramachandra Nagar, Vijayawada- 520 008 5. Union of lndia, (Represented by Secretary (Revenue)), North Block, NewDelhiDelhi ...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 in nature of writ ofmandamus declaring the impugned Order No. ITBA/COM/F/1 712020-2111031923627(1) dt. 30/03/2021 issued by the 1st respondent as being arbrtrary,illegal, violative of principles of natural [justice ]and without authority of law andwithout [jurisdiction, ]and set aside the same. lA NO: 1 OF 2021 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 staythe operation of the impugned Order No. ITBA/COMlFl1712020-2111031923627(1),dt.3010312021 [passed ]by the 1st respondent. lA NO: 2 OF 2021 Between: 1. The Assistant Commissioner of lncome Tax [(lnitiating ]Officer), BenamiTransactions Prohibition Unit, Hyderabad 3rd Floor, Aayakar [Bhavan,]Basheerbagh, Hyderabad- 50004Transactions Prohibition Unit, Hyderabad 3rd Floor, Aayakar [Bhavan,]Basheerbagh, Hyderabad- 50004 2. The Joint Commissioner of lncome [Tax, (Approving ][Authority), ][(Benami]Transactions Prohibition Unit), 3rd Floor, [Aayakar ][Bhavan, Basheerbagh,]Hyderabad- 50004Transactions Prohibition Unit), 3rd Floor, [Aayakar ][Bhavan, Basheerbagh,]Hyderabad- 50004 3. Union of lndia, [(Represented ]by Secretary [(Revenue)), ][North Block, New]DelhiDelhi ...PETITIONERSi RESPONDENT NO. [1,2 ][& ][5] AND 1. Nexus Feeds Ltd, [(Represented ]by [its ][Director) ][D No ][B-1-301/86-87' ][Plot]No.101, Saipriya Residency, [Lakshmi ][NagarColony, ][Hyderabad-500 ][008]....RESPONDENT/wRIT PETITIONERNo.101, Saipriya Residency, [Lakshmi ][NagarColony, ][Hyderabad-500 ][008]....RESPONDENT/wRIT PETITIONER 2. Shri Bokka Vinayaka, H.No- [10-4511, ][Mulalanka, Kalidindi Mandal, Krishna]District, Andhra PradeshDistrict, Andhra Pradesh 3. M/s. Nakshatra Feeds lndia Pvt [Ltd, ][D.No. 48-19-4, ][Samatha ][Residency,]Ramachandra Nagar, Vijayawada- [520 008]Ramachandra Nagar, Vijayawada- [520 008] 4. Union of lndia, [(Represented ]by [Secretary ][(Revenue)), ][North Block, New]DelhiDelhi .,.RESPONDENTS/RESPONDENTS 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 daled [22t0612021 ][passed ][in ][lA ][No 1 ][of ][2021 ][in ][w.P ][No]13771 of 2021 in the interest [of ][justice and ][pass] Counsel for the Petitioner:SRl. Counsel forthe Respondent [Nos. ][1,2&51SRI' ][T. SURYAKARAN ][REDDY,]ADDL.SOLICITOR GENERAL SRI. B NARASIMHA SARMA,ASST. SOLICITOR GENERAL WP NO: 13787 OF 2021 Between: Nexus Feeds Ltd, [(Represented ]by its [Director) D.No.B-l-301/86-87, ][Plot]No.101, Saipriya Residency, Lakshmi [Nagar ][Colony' ][Hyderabad-500 008] ,..PETITIONER AND 1. The Assistant Commissioner of [lncome Tax, ][(lnitiating ][Officer) Benami]Transactions Prohibition Unit, Hyderabad [3rd Floor, ][Aayakar ][Bhavan,]Basheerbagh, Hyderabad- 50004Transactions Prohibition Unit, Hyderabad [3rd Floor, ][Aayakar ][Bhavan,]Basheerbagh, Hyderabad- 50004 Counsel for the Petitioner:SRl. Counsel forthe Respondent [Nos. ][1,2&51SRI' ][T. SURYAKARAN ][REDDY,]ADDL.SOLICITOR GENERAL SRI. B NARASIMHA SARMA,ASST. SOLICITOR GENERAL WP NO: 13787 OF 2021 Between: Nexus Feeds Ltd, [(Represented ]by its [Director) D.No.B-l-301/86-87, ][Plot]No.101, Saipriya Residency, Lakshmi [Nagar ][Colony' ][Hyderabad-500 008] ,..PETITIONER AND 1. The Assistant Commissioner of [lncome Tax, ][(lnitiating ][Officer) Benami]Transactions Prohibition Unit, Hyderabad [3rd Floor, ][Aayakar ][Bhavan,]Basheerbagh, Hyderabad- 50004Transactions Prohibition Unit, Hyderabad [3rd Floor, ][Aayakar ][Bhavan,]Basheerbagh, Hyderabad- 50004 2. The Joint Commissioner, of lncome Tax, (Approving Authority) [(Benami]Transactions Prohibition Unit), 3rd FIoor, Aayakar Bhavan, Basheerbagh,Hyderabad- 50004Transactions Prohibition Unit), 3rd FIoor, Aayakar Bhavan, Basheerbagh,Hyderabad- 50004 3. Velagala Satyanarayana Reddy, D.No.5-82 tvlain Road, Aravalli Village, [Attilli]Mandal, West Godavari District. Andhra PradeshMandal, West Godavari District. Andhra Pradesh 4. Nakshatra Feeds lndia Pvt Ltd, D.No. 4B-19-4, Samatha Residency,Ramachandra Nagar. Vijayawada- 520 008Ramachandra Nagar. Vijayawada- 520 008 5. Union of lndia, (Represented by Secretary [(Revenue)), ][North Block, New]DelhiDelhi ...RESPONDENTS Petition under Article 226 of the Constitution of lndia [praying ]that [in ][the]circumstances stated in the affidavit filed therewith, the [High Court may ][be]pleased to issue an appropriate writ, order or direction in nature of writ ofmandamus declaring the impugned Order No. 2111031886076(1) d1.2910312021 issued by the ['1 ][st ][respondent ][as being ][arbitrary,]illegal, violative of [principles ]of natural [justice ]and [without ][authority ]of [law ][and]without [jurisdiction, ]and set aside the same. lA NO: 1 OF 2021 Petition under Section 151 CPC [praying ]that in the circumstances stated [in]the affida