Wp/25293/2024 Of M/S Steel Exchange India Limited v. The Assistant Commissioner Of Income Tax

HIGH COURT FOR THE STATE OF TELANGANA AT HYDERABAD(Special Original Jurisdiction) WEDNESDAY, THE EIGHTEENTH DAY OF SEPTEMBERTWO THOUSAND AND TWENTY FOUR PRESENT THE HONOURABLE SRI JUSTICE SUJOY PAULANDTHE HONOURABLE SRI JUSTICE NAMAVARAPU WRIT PETITION NOs: 25293. 25311. [25314 ] [25351 OF 2024] WRIT PETITION NO: 25293 OF 2024 Between: M/s Steel Exchangelndia Limited,303, My Home Lakshmi [Nivas, ][Ameerpet,]Hyderabad - 500016, Telangana. Represented by its Managing [Director, ][lvlr.]Bandi Satish Kumat,S/o Mr. Bandi Rama Rao. ...PETITIONER AND1The Assistant Commissioner of [lncome ][Tax, ][Circle ][3(1). ][Hyderabad,]Siqnature Towers, Opposite Botanical [Gardens, ][Sy. ][No. ][6(P) ][of ][Kondapur,]Syi tlo.. 37(P) of Koth'aguda, Serilingampally [Mandal, Hyderabad ][- ][500 ][084,]Ranga Reddy District, Telangana.1The Assistant Commissioner of [lncome ][Tax, ][Circle ][3(1). ][Hyderabad,]Siqnature Towers, Opposite Botanical [Gardens, ][Sy. ][No. ][6(P) ][of ][Kondapur,]Syi tlo.. 37(P) of Koth'aguda, Serilingampally [Mandal, Hyderabad ][- ][500 ][084,]Ranga Reddy District, Telangana. 2. The Principal Chief Commissioner of [lncome ][Tax, ][Andh]ra Pradesh andTelanqana. Hvderabad Room No..922,gth [Floor,'B'Block, ][I]T. Towers, l0-2-3, ACbuards, Hyderabad [- ][500 004. Telangana.]Telanqana. Hvderabad Room No..922,gth [Floor,'B'Block, ][I]T. Towers, l0-2-3, ACbuards, Hyderabad [- ][500 004. Telangana.] 3. The Principal Commissioner of [lncome Tax ][- ][1 ], [Hyderabad, Room ][No ]211 [,]7th Floor,' lT Towers, AC Guards, Masab [Tank, ][Hyderabad ][- ][500 ][004,]Telangana.7th Floor,' lT Towers, AC Guards, Masab [Tank, ][Hyderabad ][- ][500 ][004,]Telangana. 4. Additional / Joint / Deputy, Assistant [Commissioner ][of ][lncome ][Tax ][lncome]Tax Officer, Presently, As6essment Unit, [lncome ][Tax ][Department ][Natioial ][e-]Assessment Center; New Delhi, Room [No.. 401, ][2nd ][Floor, ][E-Ramp,]Jawaharlal Nehru Stadium, New [Delhi ][- ][110 003.]Tax Officer, Presently, As6essment Unit, [lncome ][Tax ][Department ][Natioial ][e-]Assessment Center; New Delhi, Room [No.. 401, ][2nd ][Floor, ][E-Ramp,]Jawaharlal Nehru Stadium, New [Delhi ][- ][110 003.] ...RESPONDENTS Petition under Article 226 of the [Constitution ][of ][lndia piaying ][that ][in the]circumstances stated in the affidavit [filed ][therewith, ][the ][High Court ][may ][be]pleased to issue a Writ of Mandamus or any other appropriate [Writ, ][Order ][or]Direction, declaring that the notice [passed ][by the 1st Respondent, u/s ][148 of the]lncome Tax Act, ['1961. ]dated 31/08/2024, [bearing ][DIN and ][Notice ][No"] ITBA/AST/S/148_112024- 2511068217765('1), for the Assessment Year [2018 ][- ]['19,]as arbitrary, illegal, bad in law, void-ab-initio, violative of the [principles ][of ][natural]justice apart from being violative of Articles 14, 19(1Xg) and 265 of theConstitution of lndia, and to consequently set aside the same in the interests ofjustice. lA l.lO: 1 OF 2024 Petition under Section 151 CPC praying that in the circumstances statedin the affidavlt filed in support of the petition, the High Court may be [pleased ]tostay all further proceedings, including any recovery, pursuant to the noticepassed by the lst Respondent, u/s 148 of the lncome Tax Act, 1961, dated31.08.2024, bearing DIN and Notice No.ITBtuAST/S1148_112024-2511068217765(1), for the Assessment Year 2018 - 19, pending disposal of theabove Writ Petition. Counsel for the Petitioner: SRI A.V.A.SIVA KARTIKEYA Counsel for the Respondents: M/s. B.SAPNA REDDY,Jr. SC FOR INCOME TAX Between: M/s Kethaki Agro lndustries, D. No. Sy. No.231/1, Main Road. Velganur- 503002, Telangana. Represented by its Managing Partner, Mr. Vudugula LaxmanS/o. Mr. Vudugula Venkaiah002, Telangana. Represented by its Managing Partner, Mr. Vudugula LaxmanS/o. Mr. Vudugula Venkaiah ..PETITIONER AND Counsel for the Petitioner: SRI A.V.A.SIVA KARTIKEYA Counsel for the Respondents: M/s. B.SAPNA REDDY,Jr. SC FOR INCOME TAX Between: M/s Kethaki Agro lndustries, D. No. Sy. No.231/1, Main Road. Velganur- 503002, Telangana. Represented by its Managing Partner, Mr. Vudugula LaxmanS/o. Mr. Vudugula Venkaiah002, Telangana. Represented by its Managing Partner, Mr. Vudugula LaxmanS/o. Mr. Vudugula Venkaiah ..PETITIONER AND 1Assessment Unit, lncome Tax Department, National e-Assessment Center.New Delhi, Room No.- 401.2nd Floor. E-Ramp, Jawaharlal Nehru Stadium.New Delhi - 110 003New Delhi, Room No.- 401.2nd Floor. E-Ramp, Jawaharlal Nehru Stadium.New Delhi - 110 003 2The lncome Tax Officer, Ward 1 , Nizamabad, lncome Tax Office. 6-2-156/3.Subhash Nagar, Nizamabad, Kurnool - 518 001. Andhra Pradesh.Subhash Nagar, Nizamabad, Kurnool - 518 001. Andhra Pradesh. JThe Principal Chief Commissioner of lncome Tax, Andhra Pradesh andTelangana. Hyderabad, Room No.- 922.9th Floor. 'B' Block, l.T.Towers, 10-2-3, AC Guards, Hyderabad - 500 004. Telangana.Telangana. Hyderabad, Room No.- 922.9th Floor. 'B' Block, l.T.Towers, 10-2-3, AC Guards, Hyderabad - 500 004. Telangana. ...RESPONDENTS Petition under Article 226 of the Constitution of lndia praying that in thecircumstances stated in the affidavit filed therewith, the High Court may be pleased to issue a Writ of [t/andamus or any other appropriate Writ, Order orDirection, declaring that a. the order passed by the 1st Respondent, u/s 147 r/w Sec. 144 r/w Sec.1448 of the lncome Tax Act, 1961, bearing DtN- tTBtuAST/5t147t2023-2411058920332(1), dated 2011212023. for the Assessment Year 2O1S - 161448 of the lncome Tax Act, 1961, bearing DtN- tTBtuAST/5t147t2023-2411058920332(1), dated 2011212023. for the Assessment Year 2O1S - 16 b. Consequential penalty orders passed by the 1st Respondent, levyingpenalties u/s 271('lXb) and 271(1)(c) of the lncome Tax Act. 1961. dated2410612024 and 261O612024, bearing Dl N- |TBA/PNL tF 127 1 (1)(b)t2024-25l1065985756(1) tTBNPNLIFt2Tl(1)(c)t2024-25t1066038712(j),respectively, for the Assessment Year 2015 - '16.penalties u/s 271('lXb) and 271(1)(c) of the lncome Tax Act. 1961. dated2410612024 and 261O612024, bearing Dl N- |TBA/PNL tF 127 1 (1)(b)t2024-25l1065985756(1) tTBNPNLIFt2Tl(1)(c)t2024-25t1066038712(j),respectively, for the Assessment Year 2015 - '16. as arbitrary, illegal, bad in law, void-ab-initio, violative of the principles ofjustice, apart from being violative of Articles 1a 19(1)(g) and 265 ofjustice, apart from being violative of Articles 1a 19(1)(g) and 265 ofConstitution of lndia and Sec 1484 of the lncome Tax Act. 1961 and to -Consequently set aside the same in the interests of justice. lA NO: 1 OF 2024 Petition under Section 151 CPC praying that in the circumstances statedin the affidavit filed in support of the petition, the High Court may be pteased tostay all further proceedings, including any recovery, pursuant to the order passedstay all further proceedings, including any recovery, pursuant to the order passedby the 1st Respondent, uls 147 rlw Sec. 144 r/w Sec. 1448 of the lncome TaxAct, 1961, bearing DIN- ITBA/AST/S/14712023-24t105892O332(1), dated2012.2023, for the Assessment Year 2015 - 16;, pending disposal of the aboveWrit Petition.Act, 1961, bearing DIN- ITBA/AST/S/14712023-24t105892O332(1), dated2012.2023, for the Assessment Year 2015 - 16;, pending disposal of the aboveWrit Petition. Counsel for the Petitioner: SRI A.V.A.SIVA KARTIKEYA Counsel for the Respondents: M/s. J.SUNITHA, Jr. SC FOR INCOME TAX WRIT PETITION NO: 25314 OF 2024 Between: Mr. Srinivas Muddangula, S/o. Mr. t\Iuddangula Veeraiah, [aged. ][47 ].years.Occ. Business, Rlo. I-3318121D, Bonthapally Village, Gummadidala [Mandal,]Sangareddy District [- ]502 31 3, Telangana ...PETITIONER AND Counsel for the Petitioner: SRI A.V.A.SIVA KARTIKEYA Counsel for the Respondents: M/s. J.SUNITHA, Jr. SC FOR INCOME TAX WRIT PETITION NO: 25314 OF 2024 Between: Mr. Srinivas Muddangula, S/o. Mr. t\Iuddangula Veeraiah, [aged. ][47 ].years.Occ. Business, Rlo. I-3318121D, Bonthapally Village, Gummadidala [Mandal,]Sangareddy District [- ]502 31 3, Telangana ...PETITIONER AND 1The lncome Tax Officer, Ward 1, Sangareddy, lncome Tax [Office,]Veerabhadra Nagar, New Bus Stand, Veerabhadra Nagar, Sangareddy [- 502]001, Andhra PradeshVeerabhadra Nagar, New Bus Stand, Veerabhadra Nagar, Sangareddy [- 502]001, Andhra Pradesh )Assessment Unit, lncome Tax Department, National e-Assessment Center,New Delhi, Room No.401, 2nd Floor, E-Ramp, Jawaharlal Nehru [Stadtum,]New Delhi - 110 003.New Delhi, Room No.401, 2nd Floor, E-Ramp, Jawaharlal Nehru [Stadtum,]New Delhi - 110 003. 3The Principal Chief Commissioner of lncome Tax, Andhra Pradesh andTelangana, Hyderabad, Room No.922, 9th Floor, B Block, l.T.Towers, [10-2-3,]AC Guards, Hyderabad - 500 004, Telangana.Telangana, Hyderabad, Room No.922, 9th Floor, B Block, l.T.Towers, [10-2-3,]AC Guards, Hyderabad - 500 004, Telangana. ...RESPONOENTS Petition under Article 226 of the Constitution of lndia [praying ]that in thecirr;umstances stated in the affidavit filed therewith, the High Court may bepleased to issue a Writ of Mandamus or any other appropriate Writ, Order orDirection, declaring that the order passed by the 1st Respondent, uls 147 tlwSec. 144 of the lncome Tax Act. 1961, dated 30.03.2024, bearing DIN andNotice No.. ITBAJAST/S/147 12023-2411063730830(1), for the Assessment Year2016 - 17 as arbitrary, illegal, bad in law, void-ab-initio, violative of the [principles]of natural [justice, ]apart from being violative of Articles 14, 19(1)(g) and 265 ofthe Constitution of lndia and Sec 1484 of the lncome Tax Act, [196'1 ], and toconsequently set aside the same in the interests of [justice.] lA NO: 1 OF 2024 Petition under Section 151 CPC praying that in the circumstances statedin the affidavit frled in support of the petition, the High Court may be [pleased ]tostay all further proceedings, including any recovery, pursuant to the order [passed]by the ['lst ]Respondent, uls 147 rlw Sec. 144 of the lncome Tax Act, 1961, dated30.03.2024, bearing DIN and Notice No.ITBA/AST/S114712023-2411063730830('l), for the Assessment Year 2016 - 17, [pending ]disposal of theabove Writ Petition. Counsel for the Petitioner: SRI A.V.A.SIVA KARTIKEYA , ? --t Counsel forthe Respondents: M/s. J.SUNITHA, Jr. SC FOR INCOME TAX WRIT PETITION NO: 25351 OF 2024 Between: Mr. Sultan Shaik, S/o. Late Mr. Shiak Ali, aged 56 [years, ]Occ. Retired, [Rio]18-2-451N222, G M Colony, Chandrayangutta - 500 005, [Hyderabad] ...PETITIONER AND 1Assessment Unit, lncome Tax Department, National e-Assessment [Center,]New Delhi, Room No. 401, 2nd Floor, E-Ramp, Jawaharlal Nehru [Stadium,]New Delhi - 110 003.New Delhi, Room No. 401, 2nd Floor, E-Ramp, Jawaharlal Nehru [Stadium,]New Delhi - 110 003. 2The lncome Tax Officer, Ward 9(1), Hyderabad, l.T.Towers, [10-2-3, ] Guards, Hyderabad - 500 004, TelanganaGuards, Hyderabad - 500 004, Telangana The Principal Chief Commissioner of lncome Tax, Andhra [Pradesh ][and]Telangana, Hyderabad, Room No.922, 9th Floor, [B-Block, ][l.T.Towers, ][10-2-3,]AC Gaards, Hyderabad - 500 004, Telangana.Telangana, Hyderabad, Room No.922, 9th Floor, [B-Block, ][l.T.Towers, ][10-2-3,]AC Gaards, Hyderabad - 500 004, Telangana. ...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 a Writ of Mandamus or any other appropriate Writ, [Order ][or]Direction, declaring 2The lncome Tax Officer, Ward 9(1), Hyderabad, l.T.Towers, [10-2-3, ] Guards, Hyderabad - 500 004, TelanganaGuards, Hyderabad - 500 004, Telangana The Principal Chief Commissioner of lncome Tax, Andhra [Pradesh ][and]Telangana, Hyderabad, Room No.922, 9th Floor, [B-Block, ][l.T.Towers, ][10-2-3,]AC Gaards, Hyderabad - 500 004, Telangana.Telangana, Hyderabad, Room No.922, 9th Floor, [B-Block, ][l.T.Towers, ][10-2-3,]AC Gaards, Hyderabad - 500 004, Telangana. ...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 a Writ of Mandamus or any other appropriate Writ, [Order ][or]Direction, declaring a) that the order passed under Sec. 147 r/w Sec. [144 ][riw ][Sec. 1448 ][of ][the]lncome Tax Act, 1961, dated 20.03.2024, [bearing DIN ][and ][Notice ][No..]ITBA/AST/S/147 12023-2411063021 [993(1 ]), [by ][the ][1 ][st ][Respondent, ][for ][the]Assessment Year 2016 - 17 .lncome Tax Act, 1961, dated 20.03.2024, [bearing DIN ][and ][Notice ][No..]ITBA/AST/S/147 12023-2411063021 [993(1 ]), [by ][the ][1 ][st ][Respondent, ][for ][the]Assessment Year 2016 - 17 . b) consequential [penalty ]orders [passed ]by the [1"t ][Respondent' ][levying]penalties u/s 27 1 (1)(b), 271F & 271(1\(c) of the income tax act, [1961']dated 03.09.2024, 03.09.2024 and [03.09.2024' ][bearing ][DIN:]tr B Al P NU F t 27 [1 ][(1 ]) [(b) ][t ]2024 [-25 ] [487 ][5 ][(1 ]), ITBA/P N L/F/27 [1 ] 2024'2st1068274877 (1) & ITBA/PNLlFl271(1)(c)12024-2511068274738(1)respectively for the assessment [year ]2016-17;penalties u/s 27 1 (1)(b), 271F & 271(1\(c) of the income tax act, [1961']dated 03.09.2024, 03.09.2024 and [03.09.2024' ][bearing ][DIN:]tr B Al P NU F t 27 [1 ][(1 ]) [(b) ][t ]2024 [-25 ] [487 ][5 ][(1 ]), ITBA/P N L/F/27 [1 ] 2024'2st1068274877 (1) & ITBA/PNLlFl271(1)(c)12024-2511068274738(1)respectively for the assessment [year ]2016-17; as arbitrary, illegal, bad in law, [void-ab-initio, violative ][of the ][principles ][of]natural [justice, ]apart from being violative [of ][Articles 14, ][19(1Xg) and ][265] of the Constitution of lndia and Sec 1484 of the lncome Tax Act, 1961,and to consequently set aside the same in the interests of justice. fA NO: 1 OF 2024 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 order passedunder Sec. 147 r/w Sec. 144 r/w Sec. 1448 of the lncome Tax Act, 1961, dated20 03.2024, bearing DIN and Notice No. |TBA/AST/Si 't47t2023-241 1.063021993(1 ), by the 1st Respondent, for the Assessment year 2016 - j7,pending disposal of the above Writ Petition. Cc,unsel for the Petitioner: SRI A.V.A.SIVA KARTIKEYA Cc,unsel for the Respondents: M/s. B.SAPNA REDDY,Jr. SC FOR INCOME TAX The Court made the following: COMMON ORDER o THE HONOURABLE SRI JUSTICE SUJOY PAULAND THE HONOURABLE SRI JUSTICE NAMAVARAPU RAJESTIWAR RAO 25311 2s314 AND 2535L OF 2024 WRIT PETITION NOS.25293 COMMON ORDER (per Hon'ble SP,J) Sri A.V.A. Siva Kartikeya, learned counsel, appears forthe petitioner(s), Ms.B.Sapna Reddy, learned Junior StandingCounsel for Income Tax Department, appears for therespondent(s) in W.P.Nos.25293 and 25351 of 2024 and Ms. J.Sunitha, learned Junior Standing Counsel for Income TaxDepartment, appears for the respondent(s) in W.P.Nos.253 1 1and 253i4 of 2024. 2. Regard being had to the similarity of the questioninvolved, on the [joint ]request of the parties, the matters areanalogously heard and decided by this common order. The Court made the following: COMMON ORDER o THE HONOURABLE SRI JUSTICE SUJOY PAULAND THE HONOURABLE SRI JUSTICE NAMAVARAPU RAJESTIWAR RAO 25311 2s314 AND 2535L OF 2024 WRIT PETITION NOS.25293 COMMON ORDER (per Hon'ble SP,J) Sri A.V.A. Siva Kartikeya, learned counsel, appears forthe petitioner(s), Ms.B.Sapna Reddy, learned Junior StandingCounsel for Income Tax Department, appears for therespondent(s) in W.P.Nos.25293 and 25351 of 2024 and Ms. J.Sunitha, learned Junior Standing Counsel for Income TaxDepartment, appears for the respondent(s) in W.P.Nos.253 1 1and 253i4 of 2024. 2. Regard being had to the similarity of the questioninvolved, on the [joint ]request of the parties, the matters areanalogously heard and decided by this common order. 3. It is common ground taken by the learned counsel forthe petitioner(s) that in furtherance of Finance Act, 202 1, re-assessment process stood modilied but the respondents have nottaken care of it and therefore notices issued under Section 148of the Income Tax Act, 1961 cannot sustain [judicial ]scrutiny.Since notices are bad in 1aw, the consequential orders are [also]bad in law. 4During the course of hearing, learned counsel for the [-]parties agreed that curtains on this issue are finally drawn bythis Court in a batch of writ petitions, W.P.No.259O3 of 2022and other connected matters, decided by common order dated14.O9 .2023. The parties agreed that this matter may be disposedof in terms of the Common Order dated 14.09.2023. 5This Court in the said order dated 14.09.2023 in\['.P.No.25903 of 2022, held as under:\['.P.No.25903 of 2022, held as under: "35. ln view of the aforesaid discussions, it is by now very clear thatthe procedure to be followed by the respondent-Department upontreating the notices issued for reassessment being under Section148A, the subsequent proceedangs was mandatorily required to beundertaken under the substituted provisions as laid down under theFinance Act, 2021 . ln the absence of which, we are constrained to holdthat the procedure adopted by the respondent-Department is incontravention to the statute i.e. the Finance Acl,2021, at the firstinstance. Secondly, it is also in direct contravention to the directivesissued by the Hon'ble Supreme Court in the case of Ashish Agarwal,su pra. 36. For all the aforesaid reasons, the impugned notices issued and theproceedings drawn by the respondent-Department is neither tenable,nor sustainable. The notices so issued and the procedure adoptednor sustainable. The notices so issued and the procedure adoptedbeing per se illegal, deserves to be and are accordingly setaside/quashed. As a consequence, all the impugned orders gettingaside/quashed. As a consequence, all the impugned orders gettingquashed, the consequential orders passed by the ,espondentDepartment pursuant to the notices issued under Section 147 and 148would also get quashed and it is ordered accordingly. The reason weDepartment pursuant to the notices issued under Section 147 and 148would also get quashed and it is ordered accordingly. The reason weare quashing the consequential order is on the principles that whenthe initiation of the proceedings itself was procedurally wrong, thesubsequent orders also gets nullified automatically.subsequent orders also gets nullified automatically. 37. The preliminary objection raised by the petitioner is sustained andall these writ petitions stands allowed on this very jurisdictional issue.Since the impugned notices and orders are getting quashed on the-apqilll oUurisdiction, we are not inclined to proceed further and decide 37. The preliminary objection raised by the petitioner is sustained andall these writ petitions stands allowed on this very jurisdictional issue.Since the impugned notices and orders are getting quashed on the-apqilll oUurisdiction, we are not inclined to proceed further and decide the other issues raised by the petitioner which stands reserved to beraised and contended in an appropriate proceedings.38. Since the Hon'ble Supreme Court had, in the case of AshishAgarwal, supra, as a one-time measure exercising the powers underArticle 142 of the Constitution of lndia, permitted the Revenue toproceed under the substituted provisions, and this Court allowing thepetitions only on the procedural flaw, the right conferred on theRevenue would remaan reserved to proceed further if they so wantfrom the stage of the order of the Supreme Court in the case of AshishAgarwal, supra. 39. No order as to costs.,, 6. In view of the consensus arrived, the impugned ShowCause notices and consequential orders passed in this batch ofwrit petitions are set aside. Liberty is reserved to both the partiesto take respective stand and to proceed in accordance with lawas per paragraph No.38 of the order dated 14.09.2023 inW.P.No.259O3 of 2022. The Writ Petitions are allowed. No costs. Interlocutory 7 applications, if any pending, shall also stand closed. SD/- MOHD. ISMAIL ASSISTANT REGISTRAR //TRUE COPY// SECTION OFFICER To, The Assessment Unit, lncome Tax Department, National e-AssessmentCenter, New Delhi, Room No. 401, 2nd Floor, E-Ramp, Jawaharlal NehruStadium, New Delhi - 110 003.2The lncome Tax Officer, Ward 9(1), Hyderabad, l.T.Towers, 10-2-3, ACGuards, Hyderabad - 500 004, Tetarigbna3The Principal Chief Commissioner of lncome Tax, Andhra pradesh andJe-!a1gana, [Hyderabad, ][Room No.922, ][9th ][Floor, B-BIock, ][t.T.Towers, ][10-2-3,]AC Guards, Hyderabad - 500 004, Telangana.4The Assistant Commissioner of lncome Tax, Circle 3(.1), Hyderabad,Center, New Delhi, Room No. 401, 2nd Floor, E-Ramp, Jawaharlal NehruStadium, New Delhi - 110 003.2The lncome Tax Officer, Ward 9(1), Hyderabad, l.T.Towers, 10-2-3, ACGuards, Hyderabad - 500 004, Tetarigbna3The Principal Chief Commissioner of lncome Tax, Andhra pradesh andJe-!a1gana, [Hyderabad, ][Room No.922, ][9th ][Floor, B-BIock, ][t.T.Towers, ][10-2-3,]AC Guards, Hyderabad - 500 004, Telangana.4The Assistant Commissioner of lncome Tax, Circle 3(.1), Hyderabad,Signature^ To_wers, Opposite Botanical Gardens, Sy. No.. 6(Pj of Kondapur,QV [No ][37(P) ][of ][Kothaguda, Serilingampally Mandal, Hydeiabad ][- ][5OO ][084;]Kanga Heody Dtstflct, lelanqana.QV [No ][37(P) ][of ][Kothaguda, Serilingampally Mandal, Hydeiabad ][- ][5OO ][084;]Kanga Heody Dtstflct, lelanqana. @t; 5. The Principal Commissioner of lncome Tax _ 1, Hyderabad, Room No.. 71 1. \7th Ftoor, tr Towers. AC Guards, Maarb Ta;[,-;tG;d;;-f ['sbt ]oo.,i: \Telangana.7th Ftoor, tr Towers. AC Guards, Maarb Ta;[,-;tG;d;;-f ['sbt ]oo.,i: \Telangana. 6. The Adttionat / Joint / Deputy, Assistant Commissioner of lncome Taxlncome Tax officer presentiy,'Asseismeni u-nii,"iiii,or" T;*"D;;;rtm;;ilncome Tax officer presentiy,'Asseismeni u-nii,"iiii,or" T;*"D;;;rtm;;iRamp, Jawahartat Nehru Nationat e-Assessment c_ent'4 staoiuh, ruew rrrew olji[i,''ni'"r'i,it Deltii _ i r-o bol+or, 2nd Ftoor, E_ 7. The lncome Tax Officer Wgr.q 1, Nizamabad, lncome Tax Office, 6-2_156/3.Subhash Nasar, Nizamabad, Kuih;;t - 5i;00l;'A,;ih;, pradeshSubhash Nasar, Nizamabad, Kuih;;t - 5i;00l;'A,;ih;, pradesh 8. The lncome Tax Offrcel, Ward 1, Sangareddy. tncome Tax Office,Veerabhadra Naoar New eus siinu, V""obfi;a;-il"ga, Sansaieaa),-- 5-o)001 , Andhra PraiieshVeerabhadra Naoar New eus siinu, V""obfi;a;-il"ga, Sansaieaa),-- 5-o)001 , Andhra Praiiesh 9. One CC to SRt A.V.A.S|VA KARTIKEYA, Advocate 10. One CC to M/s B.SApNA REDDY, Jr. SC FOR TNCOME IAX IOPUCI 1 1. One CC M/s J.SUN|THA, Jr. SC FOR TNCOME TAX 12.Two CD Copies BSRLS HlGH COURT DATED: 1810912024 t1HE IqIIoo0 I [0E[ ]2r,lIOgs; r)n.Yg-\) 7. The lncome Tax Officer Wgr.q 1, Nizamabad, lncome Tax Office, 6-2_156/3.Subhash Nasar, Nizamabad, Kuih;;t - 5i;00l;'A,;ih;, pradeshSubhash Nasar, Nizamabad, Kuih;;t - 5i;00l;'A,;ih;, pradesh 8. The lncome Tax Offrcel, Ward 1, Sangareddy. tncome Tax Office,Veerabhadra Naoar New eus siinu, V""obfi;a;-il"ga, Sansaieaa),-- 5-o)001 , Andhra PraiieshVeerabhadra Naoar New eus siinu, V""obfi;a;-il"ga, Sansaieaa),-- 5-o)001 , Andhra Praiiesh 9. One CC to SRt A.V.A.S|VA KARTIKEYA, Advocate 10. One CC to M/s B.SApNA REDDY, Jr. SC FOR TNCOME IAX IOPUCI 1 1. One CC M/s J.SUN|THA, Jr. SC FOR TNCOME TAX 12.Two CD Copies BSRLS HlGH COURT DATED: 1810912024 t1HE IqIIoo0 I [0E[ ]2r,lIOgs; r)n.Yg-\) COMMON ORDERWP.Nos.25293,25311,25314 AND 25351 OF 2024 ALLOWING ALL THE WRIT PETITIONS,WITHOUT COSTS \y^rt