Wp/20301/2022 Of Anantha Reddy Pannala v. The Additional/Joint/Deputy/Assistant Commissioner Of Income Tax/Income Tax Officer

HIGH COURT FOR (Special Original Jurisdiction) FRIDAY, THE FOURTEENTH DAY OF TWO THOUSAND AND TWENTY PRESENT THE HON'BLE SRI [JUSTICE P.SAM KOSHY]ANDTHE HON'BLE SRI JUSTICE [N.TUKARAMJI] WRIT PETITION Nos.18098, [14302][,14331][,19083,][ 20301,][ 20925.] 20935.21181,21[805, ][219][49 ] [22543 ][0F ][2022] WRIT PETITION No.[18098 ][0F ][2022] Between: KalvanChillara,s/o.KotaiahNaidu'agedabout63years,RJo'PIotNo.31B,H.Noil':S;i i;; [Nil;yam, ][Road ][No ][5, ][Jubiiee Hills, ][Hvderabad - 500033'] ...PETITIONER AND 1 . Deputy Commissioner [of ][lncome ][Tax, Central ][Crrcle-1(3)' Hyderabad] 2. - ii;;";;: The Central -Govt,'- [Board ]ot [of ]lndla, [Direct ]Secretariat [13xs5, ][De:|artment ]Buildings' [of ]New [Revenue' ]Delhi [Ministry^of]- 110001 'RePresented [bY ][its ][Chairman']RePresented [bY ][its ][Chairman'] 3. The Union [of ][lndia, ][Ministry ][of ][Ftnance'.Central Secretariat' North Block' ][New]Delhi-1'10001 [Represented ][by ][rts ][secrelary']Delhi-1'10001 [Represented ][by ][rts ][secrelary'] ...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]to [issue ][a writ, ][order ][or direction' ][more particularly ][one in the ][nature of]pleased writ of [Mandamus, ][by ][declaring ][the ][impugned ][Assessment ][order ][u/s ][143(3)]( .w 's, 147 dl. [29,03.2022 ][passed ][by ][the ][1 ][St ][respondent ][vide ][Document]ldentificationNo(DlN)ITBA/AST/S/1471?Q?1-2?11O41933665(1)dl?903?O??' without followinq the ['lue ]procedure of Law. as vor(i. illeqal :rnir i:ontrary to theprovisions of nconte-lax Act and ultftr vrrr:s thc ConstrtLrtion of lrriir._r. lA NO: 1 OF itl22 Petition under Section 151 cpc prayrng that in the circr jrnstances statedin the a{fidavit filcd in support of the petitron, the High court may be pleased tosuspend th€ oper.rtion of the impugned Assessment order c1r. 2g.o3.2022passed unde,r serction i143(3) t.w.s. 147 of the Act vide Dor;un.rent ldentificationNo. (Dl N ) I TIIA/AST/S/1 4 7 t2O21 -22t 1 O41 933665 ( 1 ). IA NO: 1 OF 2023 Between 1 Depuiy cornnr issioner. of Income Tax, cerrtrar circre-1(3\ Aayakar Bhavan,Bashr:er Baqh Hyderabad - 500004.Bashr:er Baqh Hyderabad - 500004. 2. central Boarci of Drrect. Tales, Deparlment o[ Reve.ue, rrrrinistry of Finance,Govt of lndia Secretariat Buildings, New Derhi - 11000i n"piut*tei 6v'it"Ch airma n.Govt of lndia Secretariat Buildings, New Derhi - 11000i n"piut*tei 6v'it"Ch airma n. AND 1. Kalyan Chi|ara,S/o. Kotaiah Naidu, R/o. plot No.31B, H.No. G1, Sri HariNilayam, Roacl No. 5, Jubilee Hills, Hyilerabad _ 500033.Nilayam, Roacl No. 5, Jubilee Hills, Hyilerabad _ 500033. ...RESpONDENT No.1/pETtTtONER2. Deil-i-l10001 Union of lndia. nepreseitet r lr,4ini5try. of by .Finance, Central Secretariat, North Block, ;t!.5;;;;:' "New ...RESpoNDENT/RESpONDENT No.3 Petition unde:r Section '15'l cpc praying that in the cr.cumstances slatedin the affiriavit fircrl in'support of the petitiorl, the High court rray be preased tovacate the intr:rinr order dated 1.1 .O4.2022 in l.A. No. 1 of 202!2 in W p No.1g098of 2022 and disrnrss the present writ petition in w.p. No. rB0gB of 2022 wi*tcosts. Counset for the petitioner: SRI DUNDU MANMOHAN Counset for the Respond":l!9:, i & 2: SRt J.V. PRASAD, SENIOR STANDING COUNSEL FOR INCOME TAX Counset SRI for the Respondent N_o.3: SRI B. MUKHERJEE, REPRESENTTNGoF INDIA GADI PRAVEEN KUMAR, DE;ijil;;i18,.,o* o.*.*AL REPRESENTTNGoF INDIA WRIT PETITION NO: 14302 OF 2022 Between: Anja Reddy N/iuddam, # 16-1-398, [Recldy ][Street, Saidabad Hyderabad, ][Telangana-]500059 ...PETITIONER AND Counset for the petitioner: SRI DUNDU MANMOHAN Counset for the Respond":l!9:, i & 2: SRt J.V. PRASAD, SENIOR STANDING COUNSEL FOR INCOME TAX Counset SRI for the Respondent N_o.3: SRI B. MUKHERJEE, REPRESENTTNGoF INDIA GADI PRAVEEN KUMAR, DE;ijil;;i18,.,o* o.*.*AL REPRESENTTNGoF INDIA WRIT PETITION NO: 14302 OF 2022 Between: Anja Reddy N/iuddam, # 16-1-398, [Recldy ][Street, Saidabad Hyderabad, ][Telangana-]500059 ...PETITIONER AND 1 . The lncome'lTax [Officer, ][Ward ][1 ][3(3), ][Aayakar Bhawan, ][Basheerbagh,]Hyderabad-500004.Hyderabad-500004. 2. The Central [iBoard ][of ][Direct ][Taxes' ][Department ][of ][Revenue, ][N'4inistry-of]- Fininie, Govt. of lndia, Secretariat Buildings, New Delhi - 1 10001 'Represented [bY its ][Chairman.]- Fininie, Govt. of lndia, Secretariat Buildings, New Delhi - 1 10001 'Represented [bY its ][Chairman.] 3. The Union [of ][lndia, ][IVlinistry ][of ][Finance, Central Secretariat, North ][Block,]New Dethi-1 10001 [. ][Represented ][by ][its Secretary']New Dethi-1 10001 [. ][Represented ][by ][its Secretary'] 4.TheAdditional/JoinUDeputy/ASsiStantComtnissioneroflncomeTax/tncome Tai Ofticer, [Natibndl Faceless Asscssmenl ][Cenlre ][Delhi, ][llcome]Tax Deoartment, [Ministry ][ol ][Financc. Room ][No ][401. ][2"" ][Floor' ][t-Ramp']Jawahailal Nehru Stadium. [Delhr ][I 10003']tncome Tai Ofticer, [Natibndl Faceless Asscssmenl ][Cenlre ][Delhi, ][llcome]Tax Deoartment, [Ministry ][ol ][Financc. Room ][No ][401. ][2"" ][Floor' ][t-Ramp']Jawahailal Nehru Stadium. [Delhr ][I 10003'] ResoondentNo.4isimpleadedasperCourtOrderdated:1608'2023Videl.A.No.2 of 2022 [in ][W.P.No.14302 of ][.202?] ,.RESPONDENTS Petrtion under Article [226 ][of ][the constitution ][of ][lndia ][praying ][that ][in ][the]circumstances statedil [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 tVlandamus, [declaring the Assessment ][order ][in ][DIN No. ][ITBA/AST/S/147l]2021-2211042104667(1 ), [d1.30.03.2022, ][passed, ][by the ][4rr' ][respondent ][herein]without following [the ][due ][procedure ][of ][Law, ][as' ][void' ][rllegal ][and ][contrary ][lo ][the]provisionsoflncome.taxACtandultravirestheConstitutionoflndia,andconsequently [set aside ][the ][same wherever ][it ][occurs'] (PrayerisamendedaSperCourtorderdatedl6.0B.2023Videl.A'No'4of2022inW.P.No.14302 of [2022)] lA NO: 1 OF 2022 PetitionunderSectionl5lCPCprayingthatinthecircumstancesstatedinthe affidavit [filed ][in ][support ][of ][the ][petition, ][the ][High ][Court ][may ][be ][pleased ][to]suspendthereassessmentproceedingsinitiatedbyissuingnoticeU/S148ofthe Act vide Docrment lcientrfication No (DlN) trBA/AST/s/1 4 tJt2o2.1-)2l.o3z12ooo4(1) dt 31 03',,.02., . lA NO: 3 OF 2022 Pe tition undcr Siection 151 CPC prayinq that in the circun,stances stated inthe affidavit frlecl in support of the petition, the High court nray be preased tosuspend the Ass.ssment order in DrN No rrBA/Asrr/s/1 47rzo2i_22trrBA/Asrr/s/1 47rzo2i_22t104210466711 ) dt. _r0.03.2022 passed pursuant to reassessrrent proceedingsinitiated u/s l4B of tl'o Act vide DtN No. trBA/AST/ st148t2o21 ,)_2t 10321zooo4(1)10321zooo4(1)Dt'31 03.2021 and nlay pass such other order(s) as the Hon ble court deems fitand proper irr the intr:rests of substantiar .lustice, as otherwise ti)e petitioner wourdbe put to irrepairable loss and severe injury.and proper irr the intr:rests of substantiar .lustice, as otherwise ti)e petitioner wourdbe put to irrepairable loss and severe injury. (Prayer is arrendcd i;s per Court Order dated 16.Og.2023 Vide l.ANo.4 of 2022 inW.P.No.143,12 of 2022) Counsel for the Petitioner: SRI DUNDU MANMOHAN Counsel for the Respondent Nos.1 & 2: SRI J.V. PRASAD, SENIOR STANDING COUNSEL FOR INCOME TAX (Prayer is arrendcd i;s per Court Order dated 16.Og.2023 Vide l.ANo.4 of 2022 inW.P.No.143,12 of 2022) Counsel for the Petitioner: SRI DUNDU MANMOHAN Counsel for the Respondent Nos.1 & 2: SRI J.V. PRASAD, SENIOR STANDING COUNSEL FOR INCOME TAX counsel for the Respondent No.3 & 4: sRr B. MUKHERJEE, REPRESENTTNGSRI C;ADI PRAVEEN KUMAR, DEPUTY SOLICITOR GENERAL OF INDiA WRIT PETITION NO: 1 4331 0F 2022 Between: Man .lVohar r Agarw;.t HUF S/o. Satyanarayana Agarwal. aged aoout 60 years, 5_5_10811, Pan 3azar, R:rnigunj, Secuncieraba,i, nep 6v Xi.tu ..PETITIONER AND 1The lnconrc ['fax ]Officer, Ward10(1 ), lT Tower, AC (,;1r3165, Hyderabad-500c 04500c 042The Central Board of Direct Taxes, Department of R(jvenue,lvlinistry ofFina rce. Gr, 11. o1 lndia, Secretariat guiidingr, Nerr. Delhi- 110001Repr esented hy its Chairman.Fina rce. Gr, 11. o1 lndia, Secretariat guiidingr, Nerr. Delhi- 110001Repr esented hy its Chairman. Delhi- The Union 1 1 00o of 1 India. Ministrv Represented Oy of Finance. Central its SciietaiySecretari.t, No(h Block, New 4Tax The Adcirtron;rllJoinuDeoutv/Assrstant, Offrce r National facetess' nis"*r,"ri"'C-"rtr!, commissioner ot rncome o"lt.,i, lncome_TaxTax/rncome Depa.rtment. I\rlir-ristry of IJawaharlar ru"riiir'siJai,Li, [.d:ili:"i,,f,?.'n ]No 401, 401, 2*i Jawaharlar Iru"riiir'siJai,Li, No 401, 401, 2*iFioor, E_Ramp,I X",iB"i 3F ?b|r" ; i,ii fl,$:" ? i : g f i,,,2,,3 1,, n o rd e r d a re d16.08.2023 Vide...RESPONDENTScircumstances petition under statedirin Article 226 the affidavit of the fired therewi Constitutiorof rndia praying that in thepteased ro issue Writ of Mandamus, a writ, order or declaring the Assessment direcrion, ,,.- orjlr,tj*::J flT"l:::;Order2o2 1 -22/ 1 o42 1 o 4B2o (1 ), dt.30. 03.2022, pa ssed ^:,by,,.:; :;:":t: ::: the Assessment year r201:::, void, iiresa, and due procedure or Law, asconrrary ,:;: ;::l:j: :l;::":: :-tax constitution of Act and ultra vires therndia' and consequentry set aside the same wherever it occurs. 23 vider.A.No.2 [,i;"il'":[5ITl1|fff., [courr order ][dared ][16.08.20 ]or 2022 in IA NO: 10F 2022 the affrdavit Petition under Section filed in support of 151 theCPC petition, praying that the in the circumstances stated insuspend the reassessment proceedings initiated by issuing notice High Court may u/s be pleased 14g of thetoAct vide Document ldentification No(Dt N) trBA/A Sr t st 1 48 I 2021 _22t 1 032006347(1) dt.31 .0s.2021 . lA NO: 3 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 t<rsuspend the Assessment order in DrN. ,rBA/AST rsr147 r2o21-22r1042104820(1),Dt 30 03'2022 passed pursuant to reassessment proceedings initiated u/s 14g ofthe Act vide DrN no. rrBA/AST/s/i 4 8/2021-22/1032006347(1) D1.31.03.2021 andmay pass such other order(s) as the Hon'bre court deems fit and proper in theinterests of substantial justice,as otherwrse the petitioner would be put toirreparable loss and severe injury Counsel for the Petitioner: SRI DUNDU MANMOHAN counsel [for ][the ][RespFondent ]3'":fri,iJ;IF8iis.oME [rAx]ti'-l,t ""'"'3'*1%)[",EiT;iEi'"'15;iifr '?t [i'?Y3[:''S'5EiSiJff"5ill ][ii?^] WRtT [O:19][083][ OF][ 2022] Between: Between:M r [Ven ][ka ][ra ][s ubb ][a ][Redd ][y.ljll, ]? o ?i'.,Ui [Al ][1i"i,T:#J ][;,'3:f" ][frl ][[ ][*, ][3;i]Practicing [A' ][lvocate ][ntgn]500 057, [Telangana] ...PETITIONER ANDNo.-1r he [r ]nco.r [e, ][r' ][a, ][oli:"^l ]: [w3;? ].?3:3H,.E [Jt3ffi ] Jii"ens,J,:1,#,H?,?""1 084,1r he [r ]nco.r [e, ][r' ][a, ][oli:"^l ]: [w3;? ].?3:3H,.E [Jt3ffi ] Jii"ens,J,:1,#,H?,?""1 084,8gi il5flJ1iY"*?Xo)'l [o',j'll,; ]["ir;;;;'Di'tiict' ][Hvae ][abad ][500]TelartganaTelartgana Counsel for the Petitioner: SRI DUNDU MANMOHAN counsel [for ][the ][RespFondent ]3'":fri,iJ;IF8iis.oME [rAx]ti'-l,t ""'"'3'*1%)[",EiT;iEi'"'15;iifr '?t [i'?Y3[:''S'5EiSiJff"5ill ][ii?^] WRtT [O:19][083][ OF][ 2022] Between: Between:M r [Ven ][ka ][ra ][s ubb ][a ][Redd ][y.ljll, ]? o ?i'.,Ui [Al ][1i"i,T:#J ][;,'3:f" ][frl ][[ ][*, ][3;i]Practicing [A' ][lvocate ][ntgn]500 057, [Telangana] ...PETITIONER ANDNo.-1r he [r ]nco.r [e, ][r' ][a, ][oli:"^l ]: [w3;? ].?3:3H,.E [Jt3ffi ] Jii"ens,J,:1,#,H?,?""1 084,1r he [r ]nco.r [e, ][r' ][a, ][oli:"^l ]: [w3;? ].?3:3H,.E [Jt3ffi ] Jii"ens,J,:1,#,H?,?""1 084,8gi il5flJ1iY"*?Xo)'l [o',j'll,; ]["ir;;;;'Di'tiict' ][Hvae ][abad ][500]TelartganaTelartgana Telartgana2Addilionali [Joinl/Deputyi ][Assrsl ][ant ][Commrssioner ]Center'' [New Del-li' Room ][of. lncnnre Tax/lncome ][No ][- ][401 ] [ax][']offic:r. [Natioral ][Faceless ][i'i"ttt""t ]n"w Delh [- ][110 ][003']2ncl r=roor, [t-Ramp, ][,r*rnui]l'r.iJnrJ ][stJ"' ]offic:r. [Natioral ][Faceless ][i'i"ttt""t ]n"w Delh [- ][110 ][003']2ncl r=roor, [t-Ramp, ][,r*rnui]l'r.iJnrJ ][stJ"' ] The Central [Floard ][of Direct ][Taxes ][Represented.by- its^Chairman' Department]of lhdia' [secretariat ][Buildings']of New R:venue, Delhi [[- ]].1 [Ministry ]10 001[ot ]''nu'il"I"bov5'nment of New R:venue, Delhi [[- ]].1 [Ministry ]10 001[ot ]''nu'il"I"bov5'nment 3 [[- ]]Reoresented [by ][iis ][Secrelary ][I' ][the ][Government']Reoresented [by ][iis ][Secrelary ][I' ][the ][Government']4. The Union [of ][India,]DePartment [tlf ][Revenu]Ji,[i,]i'iv [Jirii'rnc" ][N"* ][Delhi- ][110 001]DePartment [tlf ][Revenu]Ji,[i,]i'iv [Jirii'rnc" ][N"* ][Delhi- ][110 001] ...RESPONDENTS Petition under [Article ][226 ][of ][the ][Constitution ][of ][lndia ][praying ][that ][in ][the]circumstartces [stated ][rrin ][the ][affidavit ][frlecl ][therewith' ][the ][High Court may ][be]preased t. issue [a ][writ of ][N/andamus ][or ][any ][other ][appropriate ][writ, ][order ][or]Direction. Ceclarinl;: atheAssessnrentOrderinDlN:ITBA/ASTlst147l2O21-2211042255287(1)'passed by llte 2nd Respondent [on ][31 ][03 ][2022' ][pursuant ][to a ][notice ][issued]by the 1st Respondent, u/s 148 of [the ][lncome ][Tax ][Act, ][1961, ][dated]30.o3 2021 ,lsigned on 31 03.2021 and served on 03.04.2021), for theAsssssrnent year 2016 _ 11, as arbitrary, illegal, bad in law, void_ab_initio,violertive of the principles of naturar Jrsticc apart fronr being violative ofpassed by llte 2nd Respondent [on ][31 ][03 ][2022' ][pursuant ][to a ][notice ][issued]by the 1st Respondent, u/s 148 of [the ][lncome ][Tax ][Act, ][1961, ][dated]30.o3 2021 ,lsigned on 31 03.2021 and served on 03.04.2021), for theAsssssrnent year 2016 _ 11, as arbitrary, illegal, bad in law, void_ab_initio,violertive of the principles of naturar Jrsticc apart fronr being violative of Articles i4, 19(1Xg) and 265 of the Constitutron set aside the same in *re i.,r^...,-:,""1:"t"'tlon or[f ][India, ]and consequenflyb. the Notificatron No.: 2oe [nterests ][of ][rustrce; ][&]set aside the same in *re i.,r^...,-:,""1:"t"'tlon or[f ][India, ]and consequenflyb. the Notificatron No.: 2oe [nterests ][of ][rustrce; ][&] da,ed s1 .3 2.21:::J"ilT:: clated 27 'o4.2021 'i:,r.:iYi[x::::;:::;:;:::rPl o' Direct raxes' tn" ['-'"t ]extendrng the time ResPondent herein',,rro"o under the pre-amend'3rd appiicabre after 01 .04.2(t provis ons or the rnco me ;J;l' ;';TT [fi ][;"":::"'::."'il;'',,.:: ] IA NO:1OF 2022 petition under Seclthe arrdav r r, n "o :iI all ",ppolo],,.',: :ffi:,#jll ;,;H::H. furlher proceedingsl including .1,;in DrN_rrBA/A STtsr147/2021 "n, [ru"ou.rn, O,ir",]pursuanr ro rhe Assessmenr order22/1042259287 (1)' on J1 .o3.2o22,pursuant ';,r^^;;:::'"rv' passed by the 2nd Respondentt)21 Responc,ent, *"rncome rax Acr, 1e61, ," ,.u .j,::";::";;;1H:":"J,r ", 03.o4.2021), for the Assess;;:"::"1"^'0.T" ssment year "' [31 ][032021 and ]served onWrit petition. 2016_11, pending disposal of the above da,ed s1 .3 2.21:::J"ilT:: clated 27 'o4.2021 'i:,r.:iYi[x::::;:::;:;:::rPl o' Direct raxes' tn" ['-'"t ]extendrng the time ResPondent herein',,rro"o under the pre-amend'3rd appiicabre after 01 .04.2(t provis ons or the rnco me ;J;l' ;';TT [fi ][;"":::"'::."'il;'',,.:: ] IA NO:1OF 2022 petition under Seclthe arrdav r r, n "o :iI all ",ppolo],,.',: :ffi:,#jll ;,;H::H. furlher proceedingsl including .1,;in DrN_rrBA/A STtsr147/2021 "n, [ru"ou.rn, O,ir",]pursuanr ro rhe Assessmenr order22/1042259287 (1)' on J1 .o3.2o22,pursuant ';,r^^;;:::'"rv' passed by the 2nd Respondentt)21 Responc,ent, *"rncome rax Acr, 1e61, ," ,.u .j,::";::";;;1H:":"J,r ", 03.o4.2021), for the Assess;;:"::"1"^'0.T" ssment year "' [31 ][032021 and ]served onWrit petition. 2016_11, pending disposal of the above Counsel for the petitioner: SRI A. V. A. SIVA KART|KEYA Counset for the Respond"l!!9:,] to 3: SRt J.V. PRASAD, sENroR STANDTNG courusef roR TNCoME TAx Counsel forthe RespondentNo.4: SRI B. MUKHERJEE, sRr GADI [pRAVEEN ]REpRESENTINGsRr GADI [pRAVEEN ]REpRESENTINGKUMAR, oepuii soiiiiro* ou,ue*Al oF rNDrA WRIT PETITION NO: 2030 1 0F 2022 Between: Anantha Reddv pannala S/o. Anji Reddy pannala. aged about 42years.OccRlr]?.",rt"t #&fri oDtranalaxmrAp"i'""t"lto,'h'ivft;-' [c;l";v, ][ffi;r;;'"ilir"#,] ...PETIT|ONER AND 1- Tax The Additionar/Joint/Deputy/Assistant officer, Nationat Fateress nsseismeni commissioner centre, of rncome o6ir,i Tarrncomelil;*'""H S No. [401, ][2"'' ][Floor' ][E-RamP']F inance. [Ro'ltn]ffi [[3 ]][:]iJ',\ 3\%, ::", [Delhi-1 ][1 ][0r)0:r]"Xl;' Tax-4, [[A;lYakar ]][[Bhawan']][[lncome]] Tax-4, [[A;lYakar ]][[Bhawan']] [[3 ]]"Xl;' 2-rL,^ I)r,n{.rr)al , CommisstonerI::h.1,,'n;;"h" [i ][lvcrerabad '5oooo ][4][ of ][[lncome]]I::h.1,,'n;;"h" [i ][lvcrerabad '5oooo ][4][ of ][[lncome]] ..,RESPONDENTS Petition [uncler ][Article ][226 ][of ][tht: ][Constitution ][of ][lndia ][praying ][that ][in ][the]circumstanctrs [staterl'l ][in ][the ][affidavit ][filed ][therewith' ][the ][Hioh Coufi may ][be]pleased [to ][il;sue ][a v/rit' order ][or ][direction' ][more particularly ][one in the ][nature ][of]Writ [of ][N,4an<lamus, ][t'y ][declaring the ][impugned ][order ][passed ][rts ][147 ][r'w s.1448 ][of]the Act, [vrde ][Document ][ld-entification ][No ][(DlN) ][ITBA/AST/S/'147 t2021-221]1O4232BBO|\ [(1) ][dl ][31 03 20 ][22' ][tot ][the ][Assessment ][Year ]["]''- ][]t^^'l"ll'']following [th(r principles ][of ][Natural ][justice ][and ][the ][due ][procedure ][:t ''1 ::::::'t^t']under [sectitln ][144tJ"148of ][the Act' as' ][voicf illegal and contrary ][to the ][provtstons]of lncome-tax [Act'] IA NO:[10F][ 2022] s stated [in]Petilion [undor ][Section 151 CPC ][praying ][that ][in the ][circumstance]pleased tothe affrdavit [filed ][in ][support ][of ][the ][petition' ][the ][High Court may ][be]Documentsuspend [the ][lmpugned ][assessment ][order ][dt ][31 ]['O3 ][2022 ][vide]for theldentificati,rn [No(DlN) ][ITBA/AST/S/147t2O21-2211042328808(1)]Assessment [Year',-C17-18 ][and ][stay the collection ][of ][arbitrary ][t-lemand'] Counsel [fcr ][the ][Petitioner][ SR. DUNDU MANMOHAN] Counsel [for ][the Respondent Nos'1 & ][2: ] [J'V' ][PRASAD']s;NioR [sTANDING ][couNSEL ][FoR ][INCoME ][TAx] WRIT PETITI [NO:20][ s25 ][0F ][2022] Between: GoCL Ccrporatbn Ltd-, Kukatpally, Represented [by its ][Whole ][Time ][Director ][Shri]Pankaj Kumar ...PETITIONER AND 1.Hll,,l"f [lntiu,_Represented ][hy ]rts Revonue Secrera^Deparrrnent,,, nerenrLI H6om No 4c North Btock r"# #lll]," or Finance,Hll,,l"f [lntiu,_Represented ][hy ]rts Revonue Secrera^Deparrrnent,,, nerenrLI H6om No 4c North Btock r"# #lll]," or Finance, 2. Add l./Joinli Deputy/ACIT/lTO, [National ]Faceless Assessment [Centre, ]li/inistryof Finance, l.T. Department, North Block, New [Delhi.]of Finance, l.T. Department, North Block, New [Delhi.] 3. Dy.ClT, Circle-2(1), Hyderabad RESPONDENTS Counsel [for ][the Respondent Nos'1 & ][2: ] [J'V' ][PRASAD']s;NioR [sTANDING ][couNSEL ][FoR ][INCoME ][TAx] WRIT PETITI [NO:20][ s25 ][0F ][2022] Between: GoCL Ccrporatbn Ltd-, Kukatpally, Represented [by its ][Whole ][Time ][Director ][Shri]Pankaj Kumar ...PETITIONER AND 1.Hll,,l"f [lntiu,_Represented ][hy ]rts Revonue Secrera^Deparrrnent,,, nerenrLI H6om No 4c North Btock r"# #lll]," or Finance,Hll,,l"f [lntiu,_Represented ][hy ]rts Revonue Secrera^Deparrrnent,,, nerenrLI H6om No 4c North Btock r"# #lll]," or Finance, 2. Add l./Joinli Deputy/ACIT/lTO, [National ]Faceless Assessment [Centre, ]li/inistryof Finance, l.T. Department, North Block, New [Delhi.]of Finance, l.T. Department, North Block, New [Delhi.] 3. Dy.ClT, Circle-2(1), Hyderabad RESPONDENTS Petition under Article 226 of lhe [Constitution ]of [lndia ][praying ][that in ][the]circumstances stated( in the [affrdavit ][filed ][therewith, ][the ][High Court may ][be]pleased to issue a writ in the nature of Mandamus or [any other wrtt, ][order ][or]direction, declaring the [notice issued by ][the ][Respondent ][No.3 ][Under ][Section ]['148]dated 31/03/2021 [for ]Assessment [Year ][2013-14 bearing ][PANo.AABCG8433B ][on]the [petitioner ]as [illegal; ][arbitrary, untenable ][in law ][and ][in violation ][of ][Section ][148A]of the I.T.Act and [principles ][of ][natural ][justice ][and consequently declare all ][actions]taken and any assessments [made ][pursuant ][to ][the ][said ][impugned notice ][Under]Section 148 are [illegal,r ]arbitrary [and ][unenforceable in ][law.] lA NO: 1 OF 2022 Petition under Section ['1 ]51 [praying ][that in ][the circumstances stated ][in]the affidavit filed in support [of ][the ][petition, ][the ][High Court may be ][pleased ][to]suspend the impugned [order issued ][by ][Respondent No.3 Under Sectron ][148 ][dated]31 .03.2021 for Assessmenl [Yea( ][2013-14 ][bearing ][PANo.AABCGB433B ][and ][all]consequential [proceedings pursuanl ][to ][the ][said order ][on ][the ][petitioner, ][pending]drsposal of the above [Writ ][Petition.] lA NO: 1 OF 2024 Petition under section [151 ] [praying ][that ][in ][the ][circumstances stated ][in]the affidavit filed [in ][support ][of ][the ][petitibn, ][the ][High ][court ][may be ][pleased ][to]permit the petitioner to file the additional [affidavit, enclosing ][the ][updated ][po|1al]page under e-proceedings showing [the date ][of ][issue ][of ][notice u/s.148 ][for ][asst.]year 2013-14 as 11412021 [.] Between: 1. Addl./Joint/De1;uty/ACIT/|TO, Natronal Facek:ss Assessment Centre, I\,4inistryof Frnanco. I T Department, North Block. New Delhrof Frnanco. I T Department, North Block. New Delhr 2. Dy.ClT. Circle-2(1 ), Hyderabacl ....PETITIONERS/RESPONDENTS 2 & 3 AND .1 . GOCL Cttrporation LtcJ., Kukatpally. Rep by its Whole Time Director ShriPankaj Kumar.. GOCL Cttrporation LtcJ., Kukatpally. Rep by its Whole Time Director ShriPankaj Kumar. -..RESPOND ENT/PETITIONER 2. Union of lndra Rep by Revenue Secretary, Ministry of Finance, Dept. ofRevenue, Roonr No.46, North Block, New Delhr.Revenue, Roonr No.46, North Block, New Delhr. ...RESPONDENT Petition under Section 151 cPC praying that in the circurnstances stated inthe affidavit filed in support of the pctit;on, the High Court nray be pleased tovacate the interim order granted on 25.O4.2022 in W. [p. ]No.2092 [,.i ]of 2022. Counsel for the Petitioner: SRI Y. RATNAKAR, SENTOR COUNSEL Counsel for the Respondent No.1: SRI B. MUKHERJEE, REpRESENTINGSRI GADI PRAVEEN KUMAR, DEPUTY SOLICITOR GENERAL OF INDIA Counsel for the Respondent Nos.2 & 3: Ms. K. MAMATA CHOUDARY,SENIOR STANDING COUNSEL FOR INCOME TAX DEPARTMENT M/s. SUNDARI R. PISUPAT|, SENIOR STANDING COUNSEL FOR THE INCOME TAX DEPARTMENT WRIT PETITION NO: 20935 OF 2022 Between: GocL. corporation Ltd, Kukatpally, Represented by its whore: Time Director shriPankaj Kumar'. Counsel for the Petitioner: SRI Y. RATNAKAR, SENTOR COUNSEL Counsel for the Respondent No.1: SRI B. MUKHERJEE, REpRESENTINGSRI GADI PRAVEEN KUMAR, DEPUTY SOLICITOR GENERAL OF INDIA Counsel for the Respondent Nos.2 & 3: Ms. K. MAMATA CHOUDARY,SENIOR STANDING COUNSEL FOR INCOME TAX DEPARTMENT M/s. SUNDARI R. PISUPAT|, SENIOR STANDING COUNSEL FOR THE INCOME TAX DEPARTMENT WRIT PETITION NO: 20935 OF 2022 Between: GocL. corporation Ltd, Kukatpally, Represented by its whore: Time Director shriPankaj Kumar'. ...PETITIONER AND 1 . Union . [of ][lndra,_Represe ][nted ][by ][its ][Revenue Secrutary, ][l\,4inistrv ]of Finance. [of ][lndra,_Represe ][nted ][by ][its ][Revenue Secrutary, ][l\,4inistrv ]of FinanceDepartment of Revenue, Room'No.46. No(h Block, rue* leltri.2. Addl./JointlDeDUtv/ACIT/lro/National Faceless Assessn)ant centre, tt/inistryof Finance. I T. D6partment, fvorth Si;ct(, N",i"6urrriof Finance. I T. D6partment, fvorth Si;ct(, N",i"6urrri 3. Dy.ClT , Circte 2(t ), Hyderabad ...RESPONDENTS Petition under Article 226 of the Constitution of India praying that in thecircumstances .131sdriin the affidavit filed therewith, the High Court may bepleased to issue a writ in the nature of l\,4andamus or any other writ, order ordirection, declaring tthat the Reassessment Order dated 31.03.2022 forAssessment Year 2013-14 bearing PAN No.AABCGB433B made on the petitionerby the Respondent No.2 as illegal, arbitrary, untenable in law and in violation ofSection 1448 of the IlT.Act and [principles ]of natural [justice ]and based on wrongfacts and consequently declare all actions taken [pursuant ]to the saidreassessment are illegbl, arbitrary and unenforceable in law. Prayer is amended asrper Court Order dated 20.12.2023 vide l.A-No.1 of 2023 iaW.P.No.20935 of 2022. lA NO: 1 OF 2022 Petitron under Section 151 CPC [praying ]that in the circumstances stated inthe affidavit filed in Support of the [petitron, ]the High Court may be [pleased ]tosuspend the impugned Reassessment order issued Under Section 143(3) rlw.Section 147 and 1448, dated 31 .o3.2021 [for ][Assessment ]Year 2013-14 bearingPANo.AABCG84338 and all consequential [proceedings ][pursuant ]to the impugnedorder, pending drsposal of the above Writ Petition. lA NO: 1 OF 2024 Between: 1. Addl./JoinVDeputy/AcIT/lTO/National Faceless Assessment Centre, [[\4inistry]of Finance, l.T.Dept., North Block, New Delhi.of Finance, l.T.Dept., North Block, New Delhi. 2. Dy.ClT, Circle-2(1), Hyderabad ..,PETITIONERS/RESPONDENTS 2 AND 1. GOCL Corporation Ltd-, Kukatpally, Rep. by its Whole Time Director [Shri]Pankaj Kumar.Pankaj Kumar. ...RESPONDENT/PETITIONER 2. Union of lndia, Rep. by its Revenue Secretary, lViintstry of [Finance,]Department of Revenue, Room No.46, North Block, New [Delhi.]Department of Revenue, Room No.46, North Block, New [Delhi.] ...RESPONDENT Petition uncler Section 151 CPC prayinq that rn the crrcumstances stated inthe affidavit filec in support of the [petition. ]the High Court nray be [pleased ]tovacate the interinr order granted on 25.04 2022 in W P No 20935 tt 2022. Counsel for the Petitioner: SRI Y. RATNAKAR, SENIOR COUNSEL Counsel for the Respondent No.1: SRI B. MUKHERJEE, REPRESENTINGSRI GADI PRAVEEN KUMAR, DEPUTY SOLICITOR GENERAL OF INDIA Counsel for the Respondent Nos.2 & 3: Ms. K. MAMATA CHOUDARY,SENIOR STANDING COUNSEL FOR INCOME TAX DEPARTMENTM/s. SUNDARI R. PISUPATI,SENIOR STANDING COUNSEL FOR INCOME TAX DEPARTMENTM/s. SUNDARI R. PISUPATI, SENIOR STANDING COUNSEL FOR THE INCOME TAX DEPARTMENT WRIT PETITION NO: 21181OF 2022 Between: Medwin Hospital Services Private Limited, 100 Raghava Ratna Tc,wers, Chirag AIiLane Abids, Hyderrabad 500001 .Rep- by its Director ...PETITIONER AND 1. The lnconre Tax Officer, Ward 16(3), Hyderabad, lT Tower, Ac Guards,Masab Tank, Hyderabad-04Masab Tank, Hyderabad-04 Counsel for the Petitioner: SRI Y. RATNAKAR, SENIOR COUNSEL Counsel for the Respondent No.1: SRI B. MUKHERJEE, REPRESENTINGSRI GADI PRAVEEN KUMAR, DEPUTY SOLICITOR GENERAL OF INDIA Counsel for the Respondent Nos.2 & 3: Ms. K. MAMATA CHOUDARY,SENIOR STANDING COUNSEL FOR INCOME TAX DEPARTMENTM/s. SUNDARI R. PISUPATI,SENIOR STANDING COUNSEL FOR INCOME TAX DEPARTMENTM/s. SUNDARI R. PISUPATI, SENIOR STANDING COUNSEL FOR THE INCOME TAX DEPARTMENT WRIT PETITION NO: 21181OF 2022 Between: Medwin Hospital Services Private Limited, 100 Raghava Ratna Tc,wers, Chirag AIiLane Abids, Hyderrabad 500001 .Rep- by its Director ...PETITIONER AND 1. The lnconre Tax Officer, Ward 16(3), Hyderabad, lT Tower, Ac Guards,Masab Tank, Hyderabad-04Masab Tank, Hyderabad-04 2. The Additional/JoinVDeputy/Assistant, Commissioner of lncome Tax/lncomeTax Officc-r, National Faceless Assessment Centre, D,rlhi, lncome-taxDepartmerrt, IMinistry of Finance, Room No 401 . 2"' Floor, E-Ramp,Jawaharlal Nehru Stadium, Delhi-l 10003Tax Officc-r, National Faceless Assessment Centre, D,rlhi, lncome-taxDepartmerrt, IMinistry of Finance, Room No 401 . 2"' Floor, E-Ramp,Jawaharlal Nehru Stadium, Delhi-l 10003 3. The Central Board of Direct Taxes, Deparlment of Revenue, Ivlinistry ofFinance, Govt.r of lndia, Secretanat Buildings, New fielhi - 1 1000'1 .Represent,ed by its Chairman.Finance, Govt.r of lndia, Secretanat Buildings, New fielhi - 1 1000'1 .Represent,ed by its Chairman. 4- The Union of lndia, lVlinistry of Finance, Central Secretariat, llorth Block, NewDelhi-1 10001 . Rep. by its SecretaryDelhi-1 10001 . Rep. by its Secretary ...RESPONDENTS Petition under Anicle 226 of the Constitution of lndra praying that in thecircumstances stated in the affidavit filed therewith, the High Couft may bepleased to issue a writ, order or direction, more partlcularly one in the nature ofWrit of Mandamus, by declaring the impuc;ned Assessmenl Order passed u/s147r.w.s. 144Bdt.21lO3l2O22 vide Document ldentification No. (DlN) lTBA/ AST/Sl 1471 2021-221 1041133564 (1), without following the due procedure of Law and suspend the operation of the Assessnrent Ordcr in DIN [No ]ITBA/AST/S/1471 2021-2211042105789(1), dated 30.O3.2022 [passr:d ]by the 1-1 Respondent for theAssessment Year 2013-14 under Section 147 read with 1448 of the lncome TaxAct, 1961, including Demand Notice, datcd 30.03 2022 rssued under Section 156of the lncome Tax Act and Penalty Notice, dated 30.O3.2022 issued under Section274 tead with Section of the lnconre Tax Act 1961, [pcnding ]disposal of'271(1)(c) the above Writ Petition, as otherwise, the Petitioner would be [put ]to severe lossand ha rdsh ip. lA NO: 2 OF 2022 Between: 1. The Additional/JoinUDeputy/Assistant Commtssioner of lncome Tax/lncomeTax Officer, National Faceless Assessmen[ Centre, Room No.401, 2ndFloor,E.Ramp, Jawaharlal Nehru Stadtum, Delhi [- ][1 ]10 [003.]Tax Officer, National Faceless Assessmen[ Centre, Room No.401, 2ndFloor,E.Ramp, Jawaharlal Nehru Stadtum, Delhi [- ][1 ]10 [003.] 2. The lncome Tax Officer, Ward No. [1 ][7( ][1 ]), llyderabad. 3. The Union of lndia, Rep. by its Secretary, [I\,4rnistry ]of Finance, Government oflndia, North Block, New Delhi - [1 ][10 ]001 [.]lndia, North Block, New Delhi - [1 ][10 ]001 [.] ...PETITIONERS/RESPONDENTS AND Smt. Bhanumathi Vallabhaneni, W/o.Shri Bala Showry Vallabhaneni, Plot No.260,IAS/IPS Officers Colony, Jubilee Hills, Hyderabad [- ]500 034. State of Telangana. RESPONDE NT/PETITIONER Petition under Section 151 CPC [praying ]that in the circumstances stated inthe affidavit filed in support of the [petition, ]the [Htgh ]Court may be [pleased ]tovacate the interim order daled 27 [-04-2022 ]in W.P.No.2180512022. Counsel for the Petitioner: Mr. SHAIK JEELANI BASHA Counsel for the Respondent Nos. 1 & 2: SRI J.V. PRASAD,SENIOR STANDING COUNSEL FOR INCOME TAX ...PETITIONERS/RESPONDENTS AND Smt. Bhanumathi Vallabhaneni, W/o.Shri Bala Showry Vallabhaneni, Plot No.260,IAS/IPS Officers Colony, Jubilee Hills, Hyderabad [- ]500 034. State of Telangana. RESPONDE NT/PETITIONER Petition under Section 151 CPC [praying ]that in the circumstances stated inthe affidavit filed in support of the [petition, ]the [Htgh ]Court may be [pleased ]tovacate the interim order daled 27 [-04-2022 ]in W.P.No.2180512022. Counsel for the Petitioner: Mr. SHAIK JEELANI BASHA Counsel for the Respondent Nos. 1 & 2: SRI J.V. PRASAD,SENIOR STANDING COUNSEL FOR INCOME TAX Counsel forthe Respondent No.3: SRI B. MUKHERJEE, REPRESENTINGSRI GADI PRAVEEN KUMAR, DEPUTY SOLICITOR GENERAL OF INDIA WRIT PETITION NO: 21s49 OF 2022 Between Consortium of lnstitutions of Highcr Learning, Survey No. 115. IllT Campus,Gachibowli, l-lyderabad -500 032, Represented by fi,4 r. N,4 Venkate:rwarlu, Director .PETITIONER AND 1lncomr-, Tax Officer, National Faceless Assessntent Ccntr:. Government oflndia, Ministry of.Finance, New Delhi.lndia, Ministry of.Finance, New Delhi. 2lncomr: Tax Officer, Exemption Ward 1(1), Aaykar Bhailan, Opposite LBStadium, Basheer Bagh, Hyderabad, Telanqana- 500 004.Stadium, Basheer Bagh, Hyderabad, Telanqana- 500 004. Union of lndia, iThrough the Secretary, Department of Revenue, l\,4inistry ofFinance, Room No. 128A, North Block, New Delhi -1 10001.Finance, Room No. 128A, North Block, New Delhi -1 10001. .,,RESPONDENTS Petition under Article 226 of the Constitution of lndia praying that in thecircumstances stated in the affidavit filed therewith, the Hrglr Court may bepleased to issue an appropriate Writ, Drrection or Order partrcul:rrly in the natureof Writ of certiorari, a. Quashing and setting aside the lmpugned Assessment Orler bearing DlN.No. ITBA/AST/S/14712021-2211042258851(1) dated 18 January 2022issued by Respondent No.1 under Section 147 of llrc lncome Tax Act,1961 ;No. ITBA/AST/S/14712021-2211042258851(1) dated 18 January 2022issued by Respondent No.1 under Section 147 of llrc lncome Tax Act,1961 ; b. Quashing and setting aside the lmpugned Demand Notrce trt:aring DIN andNotice No. ITBA/AST/S/1 5612021-2211042259009(1 ) [(late(l ][:11 ]ttAarch 2022issued by Respondent No.1 issued under Sectron 156 of tlre lncome TaxAct, 1961;Notice No. ITBA/AST/S/1 5612021-2211042259009(1 ) [(late(l ][:11 ]ttAarch 2022issued by Respondent No.1 issued under Sectron 156 of tlre lncome TaxAct, 1961; c. Quashir-rg and setting aside the [Inrpugned ][S. ][148 Notice lrcaring DIN ][and]Notice No. ITBA/AST/S/14812020-211103209527 [511 ]) [cjatecl ][ll1 ][tr,4arch ][2021]issued by Respondent No.2 under [Section 148 ]of [tile ][lrlcorne ][Tax ][Act,]'196'1 ;Notice No. ITBA/AST/S/14812020-211103209527 [511 ]) [cjatecl ][ll1 ][tr,4arch ][2021]issued by Respondent No.2 under [Section 148 ]of [tile ][lrlcorne ][Tax ][Act,]'196'1 ; d. Quashing and setting aside/lmpugned S.148 [Order ][beartng ] ITBA/AST/F/1 712021-2211040464069(1) dated 08 [ltlarch ][>-022 ][issued ][by]Respondent No.2.ITBA/AST/F/1 712021-2211040464069(1) dated 08 [ltlarch ][>-022 ][issued ][by]Respondent No.2. lA NO: 1 OF 2022 Petition under Section 151 CPC [praylng ][that ][in ]the [clrcurlrstances stated ][in]the affidavit filed in support of the [petrtion, ][the ][Hiqh Court may ][bc ][plcased ][to]dispense with the requirement of [filing the ][certificd copy ]of thc lmpugnedAssessment Order bearing DIN No. [ITBA/AST/S/14712021-2211042258851 ][(1 ])dated 18 January 2022 issued by Respondent [No.1 ]under Section 147 of the.1 lncome Tax Act, 961 . lA NO: 2 OF 2022 d. Quashing and setting aside/lmpugned S.148 [Order ][beartng ] ITBA/AST/F/1 712021-2211040464069(1) dated 08 [ltlarch ][>-022 ][issued ][by]Respondent No.2.ITBA/AST/F/1 712021-2211040464069(1) dated 08 [ltlarch ][>-022 ][issued ][by]Respondent No.2. lA NO: 1 OF 2022 Petition under Section 151 CPC [praylng ][that ][in ]the [clrcurlrstances stated ][in]the affidavit filed in support of the [petrtion, ][the ][Hiqh Court may ][bc ][plcased ][to]dispense with the requirement of [filing the ][certificd copy ]of thc lmpugnedAssessment Order bearing DIN No. [ITBA/AST/S/14712021-2211042258851 ][(1 ])dated 18 January 2022 issued by Respondent [No.1 ]under Section 147 of the.1 lncome Tax Act, 961 . lA NO: 2 OF 2022 Petition under Section 15'1 CPC [praying ]that in the circumstances stated [in]the affidavit filed in support of the [petrtion, ][the ][High Court may ][be ][pleased ][to]dispense with the requirement of filing the [certifred ][copy ][of the ][lmpugned ]S. 148Notice bearing DIN and Notice No [4 ][Bl2o2o- ][2111032099275(1)]dated 31 March 2021 issued [by ][Respondent ][No.2 ][under Section 148 ]of [the]lncome Tax Act, 1961 [.] lA NO: 3 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]dispense with the requirement of filing [the ][certrfied copy ][of the ][lmpugned ][Demand]Notice bearing DIN [iand ]Notice No [ITBA/AST/S/1 5612021-2211042259009(1 ])dated 3'l lttlarch 2022 issued by [Respondent No.1 issued under Section ][156 ][of ][the]lncome Tax Act, 1961. lA NO: 4 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]dispense with the requirement of [filing ][the ][ce(ified ][copy ][of ][the ][lmpugned ][S.148]Order bearing DIN No. ITBA/AST/F/1 712021-2211040464069(1 ) dated 08 March2022 issued by Respondent No.2. lA NO: 5 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 direct the Respondent Nos-1 and 2 not to take any further stcl)s in relatron toproceedings pursu.rnt to the lmpugned Demand Noticc bearrnc DIN & Notice No.ITBA/AST/S| 1 5612021-2211042259009( 1 ) dated 31 March 2A22 issued byRespondent No.1 under Section 156 of the lncome Tax Act, 196 l. lA NO: 6 OF 2022 Petrtron under Section 151 CPC praying that in the circunrstances stated inthe affidavit frled in support of the petition, the High Court nray le pleased to staythe lmpugned Assessment Order bearinq DIN No. ITBA'AST/S/14 712021-2211042258851(1) dated 18 January 2022 issued by Respondent No.1 underSection 147 of lhe lncome Tax Act, 196'1 pending disposal of the Writ Petttron.the affidavit frled in support of the petition, the High Court nray le pleased to staythe lmpugned Assessment Order bearinq DIN No. ITBA'AST/S/14 712021-2211042258851(1) dated 18 January 2022 issued by Respondent No.1 underSection 147 of lhe lncome Tax Act, 196'1 pending disposal of the Writ Petttron. lA NO: 7 OF 2022 Petition under Section 151 CPC praying that in the circunrstances stated inthe affidavit f led in support of the petition, the High Court nray br: pleased to Staythe Impugned Demand Notice bearing DIN and Notice No. ITBA,/AST/S/15 612021-2211042259009(1) dated 31 March 2022 issued by Responrlent No.1 underSection 156 of the lncome Tax Act, 1961 pending disposal of this Petitron. lA NO: 1 OF 2023 Between: .i . lncome Tax Officer, National Faceless Assessment Centr(.. Government oflndia, tr,4inistry of Finance, New Delhi.. lncome Tax Officer, National Faceless Assessment Centr(.. Government oflndia, tr,4inistry of Finance, New Delhi. lA NO: 7 OF 2022 Petition under Section 151 CPC praying that in the circunrstances stated inthe affidavit f led in support of the petition, the High Court nray br: pleased to Staythe Impugned Demand Notice bearing DIN and Notice No. ITBA,/AST/S/15 612021-2211042259009(1) dated 31 March 2022 issued by Responrlent No.1 underSection 156 of the lncome Tax Act, 1961 pending disposal of this Petitron. lA NO: 1 OF 2023 Between: .i . lncome Tax Officer, National Faceless Assessment Centr(.. Government oflndia, tr,4inistry of Finance, New Delhi.. lncome Tax Officer, National Faceless Assessment Centr(.. Government oflndia, tr,4inistry of Finance, New Delhi. 2- lncome Tax Offrcer, Exemption Ward 1(1), Aaykar Bhaw,rn, Opposite LBStadiunr, Basheer Bagh, Hyderabad-500 004.Stadiunr, Basheer Bagh, Hyderabad-500 004. ....PETITIONERSiRESPONDENTS 1 & 2 AND 1Consortium of lnstitutions of Higher Learning, Survey No. ll5, lllT Campus,Gachibowli, Hyderabad-500032, Represented by tr4r. [t4 Venkateswarlu,DirectorGachibowli, Hyderabad-500032, Represented by tr4r. [t4 Venkateswarlu,Director ...RESPONDENT No.1/PETITIONER2. Union of lndia. Through the Secretary, Department of Revr:nue, lVinistry ofFinance, Room No- 128A, North Block, New Delhi [-110001 ][.]Finance, Room No- 128A, North Block, New Delhi [-110001 ][.] ...RESPONDENT/RESPONDENT No.3 Petition under Section 151 CPC [praying ]that in the circunrstances stated [rn]the affidavit frled in suppo( of the [petition, ]the High Court nray be [pleased ][to]vacate the order dated 28.04.2022 in W.P No.21949 of 2022 by staying theoperation of the impugned [proceedings ]and to dismiss the [present ]Writ Petitionwith cost. Counsel for the Petitioner: Mr. VIVEK REDDY, REPRESENTINGrI SRI CUDDAPAH NANDAGOPAL Counsel for the Respbndent Nos. 1 & 2: SRI K. RAJI REDDY,SENIOR STANDING COUNSEL FOR INCOME TAX DEPARTMENT Counsel for the Respbndent No.3: ISRI B. MUKHERJEE, REPRESENTINGSRI GADI PRAVEEN KUMAR, DEPUTY SOLICITOR GENERAL OF INDIA WRIT PETITION NO: 22543 OF 2022 Between: Consortium of lnstitutions of Higher Learning, Survey No. 25, lllT Campus,Gachibowli, Hyderabad - 500 032, Represented by Mr. [tvl. ]Venkateswarlu, Director ..PETITIONER AND 1lncome Tax Officer, National Faceless Assessnrent Centre, Government oflndia, Ministry of,Finance, New [Delhi.]lndia, Ministry of,Finance, New [Delhi.] 2lncome Tax Officer, Exemption Ward 1(1), Aaykar Bhawan, Opposite LBStadium, Basheer Bagh, Hyderabad, Telangana- 500 [004.]Stadium, Basheer Bagh, Hyderabad, Telangana- 500 [004.] .1Union of lndia, rThrough the Secretary, Department of Revenue, l\,4inistry ofFinance, Room No. 128A, North Block, New Delht - 110001Finance, Room No. 128A, North Block, New Delht - 110001 ...RESPONDENTS Petition under Article 226 o{ the Constitution o[ lndia praying that in thecircumstances stated in the affidavit filed therewith, thc High Court may bepleased to issue an appropriate Writ, Direction or Order, particularly in the natureof Writ of Mandamus and Certiorari, a. Quashing and setting aside the lmpugned Assessment Order bearrng DINNo. ITBA/AST/SI 1 47 12021 -221 1 04226A 1 O8(1 ) dated 3 1 t\,4arch 2022 issuedby Respondent No.1 under Section 147 of the lncome Tax Act, 1961;No. ITBA/AST/SI 1 47 12021 -221 1 04226A 1 O8(1 ) dated 3 1 t\,4arch 2022 issuedby Respondent No.1 under Section 147 of the lncome Tax Act, 1961; b. Quashing and sctting aside the lrnpugned Demand Notic:e bearing DIN andNotict: No. IIBA/AST/S/1 5612021 -221 1 042260251 (1 ) riatr:d 3'1 March 2OZZissued by Respondent No.1 issuecl under Section 156 lrf the lncome TaxAct, ['1 ]961 ,Notict: No. IIBA/AST/S/1 5612021 -221 1 042260251 (1 ) riatr:d 3'1 March 2OZZissued by Respondent No.1 issuecl under Section 156 lrf the lncome TaxAct, ['1 ]961 , a. Quashing and setting aside the lmpugned Assessment Order bearrng DINNo. ITBA/AST/SI 1 47 12021 -221 1 04226A 1 O8(1 ) dated 3 1 t\,4arch 2022 issuedby Respondent No.1 under Section 147 of the lncome Tax Act, 1961;No. ITBA/AST/SI 1 47 12021 -221 1 04226A 1 O8(1 ) dated 3 1 t\,4arch 2022 issuedby Respondent No.1 under Section 147 of the lncome Tax Act, 1961; b. Quashing and sctting aside the lrnpugned Demand Notic:e bearing DIN andNotict: No. IIBA/AST/S/1 5612021 -221 1 042260251 (1 ) riatr:d 3'1 March 2OZZissued by Respondent No.1 issuecl under Section 156 lrf the lncome TaxAct, ['1 ]961 ,Notict: No. IIBA/AST/S/1 5612021 -221 1 042260251 (1 ) riatr:d 3'1 March 2OZZissued by Respondent No.1 issuecl under Section 156 lrf the lncome TaxAct, ['1 ]961 , c. Quashing and setting aside the lmpugned S. 148 Noticr bearing DIN andNoticer No ITBAiAST/S/1 4812020-21 I 1 032099352(1 ) datr,d 31 March 2021issuecl by Respondent No.2 under Section 148 of the lncome Tax Act,1961,Noticer No ITBAiAST/S/1 4812020-21 I 1 032099352(1 ) datr,d 31 March 2021issuecl by Respondent No.2 under Section 148 of the lncome Tax Act,1961, d. Quashrrrg and setting aside the subsequent lmpugned S.- 48 Order bearingDIN No. ITBA/AST/F/1 712021-2211040463903(1) dated OB tttarch Z02Zissued by Respondent No.2.DIN No. ITBA/AST/F/1 712021-2211040463903(1) dated OB tttarch Z02Zissued by Respondent No.2. lA NO: 1 OF 2022 Petitior-r under Section 151 CPC praying that in the circun.stances stated inthe affidavit filed in support of the petition, the High Court miry be pleased todispense with the requirement of filing the certified copy of the rmpugned S. 148Notice bearing DIN &,Notice No. |TBAJASTlsll4S|2O2O-21/1032099352(1) dated31 March 2021 issued by Respondent No.2 under Section 148 of the lncome TaxAct, 1961 lA NO: 2 OF 2022 Petition under Section 151 CPC praying that in the circum:;tances stated inthe affidavit filed in support of the petition, the High Court may be pleased todispense with the requirement of filing lhe certified copy of the mpugned S.148Order bearingl DIN No. ITBA/AST/F/1 712021-221104