Wp/25695/2024 Of M/S Siyora Developers Private Limited v. The Income Tax Officer

HIGH COURT AT HYDERABAD(SPecial Original [Jurisdiction)] SATURDAY ,THE TWO THOUSAND PRESENT THE HONOURABLE ANDTHE HONOURABLE [JUSTICE NAMAVARAPU RAJESHWAR ] WRIT PETITIO [NOS: ][25695 25704 AND 2s914 ][0F ][2024] w.P. No: 25695 Between: M/s Siyora Developers [Private ][Limited ]' [1-34112' ][2nd ][Floor' ][Street ][.No ][5'];;;.i"il; Hro"t"'oii - soo [bo7. ][ielangana ][Repre^sented ][by ][its ][Director']rrrri. Ja]pit Rediy [Gowrigari ][S/o. ][Mr' ][Narayana Reddy Gowrtgart] ...PETITIONER AND lThelncomeTaxOfficer,Ward3(1),HyderabadSionatureTowers'OppositeBotanical Gardens,5v"- [r"ij-oiiicii ][x6no-a!^u'' ]-s-tirj oa4' [Sv-No ]Ransa [37(P) ]Reddv [of ][Kothaguda']District'ffiil;;;p"liy-rtri']"d'rr"'-nvil,|.hio'-- TelanganaBotanical Gardens,5v"- [r"ij-oiiicii ][x6no-a!^u'' ]-s-tirj oa4' [Sv-No ]Ransa [37(P) ]Reddv [of ][Kothaguda']District'ffiil;;;p"liy-rtri']"d'rr"'-nvil,|.hio'-- Telangana2. The Principal [Chref Commissioner ][of- lnc-qme ][Tax ][Andhra ][Pradesh ][and]Tetanoana. HvderaOad"Hoo, [f.fo. ][S)2, gti, ][Floor, B ][Biock, l.T.Towers, ][10-2-3,]AC GIards, Hyderabad [- 500 004, ][Telangana..]Tetanoana. HvderaOad"Hoo, [f.fo. ][S)2, gti, ][Floor, B ][Biock, l.T.Towers, ][10-2-3,]AC GIards, Hyderabad [- 500 004, ][Telangana..]3. Assessment [unit, ][rnilmJ ][irio"pirtrn""nt, ][National e-Assessment center,]New Delhi, noo, [rlJ]ao"r, ][z'io Ftb"'' ][E-Ramp' Jawaharlal Nehru ][Stadium']New Delhi - 110 003 New Delhi, noo, [rlJ]ao"r, ][z'io Ftb"'' ][E-Ramp' Jawaharlal Nehru ][Stadium']New Delhi - 110 003 ...RES'ONDENTS Petition under [Article 226 ][of the ][Constitution ][of ][lndia ][praying ][that in ][the]circumstancesstatedintheaffidavitfiledtherewith,theHighCourtmaybepleased to issue a writ [of ][Mandamus ][or ][any other ][appropriate ][writ' ][ordg ][or]Direction,declaringthata.theorderpassedunderSec'148A(d)ofthelncomeTaxAct,i961'dated30.o4.2024,bearingDlNandNoticeNo.ITBA/AST/Fi14BA12O24-25I1064481852(1), [by the ][1st ][Respondent', ][for ][the]Assessment [Year ][2017 ][- ][18 ][b. the ][notice issued under ][Sec ][148 ][of ][the ][lncome]Tax Act, 1961, [dated ][30.04.2024, ][bearing DIN and Notice ][No ] 112024-25t1064481864(1),bythe1'tRespondent'fortheAssessmentYear2olT.lSasarbitrary.illegal,badinlaw,void.ab-initio,violativeoftheprinciples of natural [justice, ][apart ][from ][being violative ][of ][Articles 14, ][19(1)(g) ][and 265 ][of]the Constitution of [lndia and ][Sec ][14BA ][of the ][lncome Tax ][Act' ][1961' ][and ][to]consequently [set ][aside ][the ][same ][in ][the ][interests ][of ][iustice] IA NO:1 OF [2024] PetitionUndersectionl5lCPCprayingthatinthecircumstancesstatedin the affidavit [filed in ][support of ][the ][petition, ][the ][High Court may ][be ][pleased ][to]further [proceedings, ][including any recovery, ][pursuant ][to ][the notice ][issued]stay all under Sec 148 [of ][the lncome ][Tax ][Act, ][1961, ][dated 30 ][042024' ][bearing ] [and]Notice No. ITBA/AST/S/148-1t2024-2511064481864(1), [by ][the ]['l't ][Respondent']for the Assessment [Year ][2017 ][- ][18, ][pending disposal of ][the ][above ][Writ ][Petition] Counsel for the [Petitioner: ] [A. ][V' ][A. SIVA KARTIKEYA]Counsel for the [Respondents: ][Ms. BOKARO SAPNA ] (Jr. SC FOR INCOME [TAx)]W.P. No:25704 Between: Mr Cheruku Jangaiah [Goud, ][S/o..M.r. ][Narsimha ][Goud' aged 58 ]fejr,rs.',OccAoriculturist. arc l2;-l-lg"flJ"i [V,jrV, ][Gardens, ][Bandi-aguda ] [Uppal']District [- ][500 ][068, ][Telangana ]Aoriculturist. arc l2;-l-lg"flJ"i [V,jrV, ][Gardens, ][Bandi-aguda ] [Uppal']District [- ][500 ][068, ][Telangana ]Ringareddy ...'ET'T'ONER...'ET'T'ONER AND Counsel for the [Petitioner: ] [A. ][V' ][A. SIVA KARTIKEYA]Counsel for the [Respondents: ][Ms. BOKARO SAPNA ] (Jr. SC FOR INCOME [TAx)]W.P. No:25704 Between: Mr Cheruku Jangaiah [Goud, ][S/o..M.r. ][Narsimha ][Goud' aged 58 ]fejr,rs.',OccAoriculturist. arc l2;-l-lg"flJ"i [V,jrV, ][Gardens, ][Bandi-aguda ] [Uppal']District [- ][500 ][068, ][Telangana ]Aoriculturist. arc l2;-l-lg"flJ"i [V,jrV, ][Gardens, ][Bandi-aguda ] [Uppal']District [- ][500 ][068, ][Telangana ]Ringareddy ...'ET'T'ONER...'ET'T'ONER AND 1'AssessmentUnit,lncomeTaxDepartment,Nationale-AssessmentCenter,' i,i6**O"rn-i, n"o.i rubl aOf , TnO Fioor, E-R'amp, Jawaharlal Nehru Stadium,New Delhi - 110 003.i,i6**O"rn-i, n"o.i rubl aOf , TnO Fioor, E-R'amp, Jawaharlal Nehru Stadium,New Delhi - 110 003.2. fh'" liJome [rax-o.*icer, ][ward ][17(1), ][Hyderabad, ][signature ][Towers,^s_y-tNo]- 6(p) oiKondapur, Sy. No.. 37(p) olKothaguda oooosite Botanrcal Garoens,rrrrrio"il [n"tigi ][-n"Jai ][-o"tiict, ][' ][Hvoerabad ][- ][500 ][084']- 6(p) oiKondapur, Sy. No.. 37(p) olKothaguda oooosite Botanrcal Garoens,rrrrrio"il [n"tigi ][-n"Jai ][-o"tiict, ][' ][Hvoerabad ][- ][500 ][084']sliritingamparry Telangana.Telangana.3 ih; - Frilipal chief [commissioner ][of ][lncome ][Tax, ][Andh.ra ][Pradesh_ ][and]ielanoanal HvAeraOaJ-Coo, No-. SZZ, 9th Floor, B Block, l.T.Towers, 10-2-3, AC"Guards, Hyderabad [- ][500 004, ][Telangana ]...RES'ONDENTSielanoanal HvAeraOaJ-Coo, No-. SZZ, 9th Floor, B Block, l.T.Towers, 10-2-3, AC"Guards, Hyderabad [- ][500 004, ][Telangana ]...RES'ONDENTS Petition under [Article ][226 ][of ][lhe ][constitution ][of ][lndia ][praying ][that in ][the]circumstancesstatedintheaffidavitfiledtherewith,theHighCourtmaybepleasedtoissueaWritofMandamusoranyotherappropriateWrit,orderorDirection, declaring [that ][a. ][the ][order passed ][by ][the ][1't ][Respondent' ][uls 147 ][rlw]Sec. 144 [r/w ][Sec. ][1448 ][ol the ][lncome ][Tax ][Act' ][1961' dated ][08 ][01 ][2024 ][' ][beartng] I I DlNandNoticeNo.ITBA/AST/s,t14712023-24t1059452444(1)'fortheASSeSSment [Year ][2o15 ][- ][16, ][b. ][Consequential penalty orders passed by ][the ][1s|]Respondent, [levying penalties ][u/s 271('l)(c)' 271(1Xb) ][and ][271F ][of ][the ][lncome]Tax Act, [1961, ][dated ][19.07'2024, 10'07'2024 ][and ][10'07'2024' bearing ][DIN']ll:BA/PNLIFt271(1)(c)t2o24-25l1066859709(1),lTBfuPNL/F/271(1)(b)12o24-25t106657ggg3(1)ITBA/PNLtFl271Ft2o24-25/1066579578(1),respectively,fortheAssessmentYear20l5-l6,asarbitrary,illegal,barredbylimitation'badinlaw,void-ab-initio,violativeoftheprinciplesofnaturaljustice'apartfrombeingviolativeofArticlesl4,lg(1Xg)and265oftheConstitutionoflndiaandSec14BA [of the ][lncome ][Tax ][Act, ][1961, and ][to ][consequently ][set ][aside ][the ][same ][in]the interests [of ].iustice IA NO:1O [2024] PetitionunderSectionl5lcPcprayingthatinthecircumstancesstatedintheaffidavitfiledinSupportofthepetition,theHighCourtmaybepleasedtoall [further proceedings, ][including ][any recovery' ][pursuant ][to the order ][passed]stay the [1't ][Respondent, uts ][147 ][r/w ][Sec ][144 ][rlw ][Sec ][144B ][of ][the ][lncome ][Tax]by Act. [1961, ][dated ][08 ][01 ][.2024'bearing ] [and ][Notice ][No ] 2411059452444(1),fortheAssessmentYear2OlS-16'pendingdisposaloftheabove [Writ ][Petitton] Counsel [for the ][Petitioner: ] [A' V' A' ] Counsel [for the Respondents: ][Ms' ][J' ][SUNITHA (JUNIOR ] [TAX)] w.P. No: [2][591][ 40F ][2024] Between: lrlr. Cheruku [Jangaiah Goud, ][S/o ][Mr' ][Narsimha ][Gold ][aoed 58 ][vears ][Occ]Aoriculturist, [Rio. ][12-1-zg,\;; ][i'lj;v; ][G'iaens ][eanatlsuda ] [Uppal']iZngareddy [District - 500 068 -e ][s-zana ]...'ET.T,ONERAoriculturist, [Rio. ][12-1-zg,\;; ][i'lj;v; ][G'iaens ][eanatlsuda ] [Uppal']iZngareddy [District - 500 068 -e ][s-zana ]...'ET.T,ONER AND Counsel [for the ][Petitioner: ] [A' V' A' ] Counsel [for the Respondents: ][Ms' ][J' ][SUNITHA (JUNIOR ] [TAX)] w.P. No: [2][591][ 40F ][2024] Between: lrlr. Cheruku [Jangaiah Goud, ][S/o ][Mr' ][Narsimha ][Gold ][aoed 58 ][vears ][Occ]Aoriculturist, [Rio. ][12-1-zg,\;; ][i'lj;v; ][G'iaens ][eanatlsuda ] [Uppal']iZngareddy [District - 500 068 -e ][s-zana ]...'ET.T,ONERAoriculturist, [Rio. ][12-1-zg,\;; ][i'lj;v; ][G'iaens ][eanatlsuda ] [Uppal']iZngareddy [District - 500 068 -e ][s-zana ]...'ET.T,ONER AND 1Assessment [Unit, ][lncome ][Tax ][Departmel ][N?tio,l3L ][e-Assessment ][Center']ili"*ii"riii"'n"om [No. ][401,'i;d ][il;;;. ][e-Rarnp. ][Jawaharlal Nehru ][Stadium.]New Delhi [- ][110 003.]ili"*ii"riii"'n"om [No. ][401,'i;d ][il;;;. ][e-Rarnp. ][Jawaharlal Nehru ][Stadium.]New Delhi [- ][110 003.]2?#'"1.;;" [i"i-Otfi"u, ][Ward ][17(1), Hyderabad' ][sionature Towers' ][Sv]r\r'"'ot'pi"o [x","iiliri ][sv ][r.r".'JiipI ][oikbthiguaa, ][ofpos-ite ][Botanca| Gardens]r\r'"'ot'pi"o [x","iiliri ][sv ][r.r".'JiipI ][oikbthiguaa, ][ofpos-ite ][Botanca| Gardens] Serrtingampally [Mandal' ][Ranga Reddy ][District' ][Hyderabad ][500 ][084']Telanoana.3 il5'F;;l;'pal [Chief ][Commissioner ][at ][lncome ][Tax ][Andhra ][Pradesh ][and]Tetanoana uvaeraoaJiob, [r.r". ][-szz, ][gth ][Floor. ] [Block lT-Towers ][10-2-3,]RC GJarOs [l-iyderabad - 500 ][004 ][Telangana ]...RES'ONDENTS ...RES'ONDENTS 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 ][that ][a. ][the ][order passed ][by ][the ][1st Respondent' ][uls ][147 tlw]Sec.144riwSec.l44BoftheIncomeTaxAct,1961,dated21.12.2023,bearingDIN and [Notice ][No. ][ITBA/AST/S/14712023-24t1055147733(1)' ][for ][the]Assessment [Year ][2018-'19, ][and ][, ][b. consequential penalty orders passed by ][the]1st Respondent, [levying penalties u/s 270A, 272A(1\(d) ][of ][the ][lncome Tax Act']1961, dated [18.06.2024 ][and ][12.06'2O24, ][bearing ][DIN' ][ITBA/PNLlFl270Al2O24-]2511065698931(1)ITBA/PNL/F/272A(1)(d)t2024-25/1065589246(1),respectively,fortheAssessmentYear2ol}-lg,aSarbitrary,illegal,barredbylimitation, bad [in ][law, ][void-ab-initio, violative ][of ][the ][principles ][of ][natural ][justice,]apartfrombeingviolativeofArticlesl4,lg(1Xg)and265oftheConstitutionoflndia and [Sec ][14BA ][of ][the ][lncome ][Tax ][Act, ][1961, and ][to ][consequently set ][aside]the same in [the interests ][of ][justice] IA NO:1 OF [2024] PetitionunderSectionl5lCPCprayingthatinthecircumstancesstatedintheaffidavitfiledinsupportofthepetition,theHighCourtmaybepleasedtostayall further [proceedings, including any recovery, pursuant ][to the order ][passed ][by]the 1.t Respondent, [u/s ][147t rtw ][sec. ][144 ][r/w ][sec. ][144 ] [of ][the ][lncome Tax ][Act,]1961, dated [21 ][.122023' ][bearing ] [and ][Notice ][No ][ITBA/AST/S/14712023']2411059147733(1),fortheAssessmentYear2ol}-lgpendingdisposaloftheabove Writ [Petition] Counsel for [the ][Petitioner: ] [A' ][V' ][A' ] Counsel [for ][the ][Respondents: ][Ms' ][J' ] [(JUNIOR ] [TAX)] The Court [made ][the ][following: ] THE HONOURABLE AND THE HONOURABLE [RA''ESHU/AR ] \IIRIT PETITIoN [NOS.25][ 695, 25704 ] [259][t4 ][0F ][2024] coMMON {per [Hon'ble ][SP,J)] Sri A.V.A. [Siva Kartikeya, ][learned ][counsel ][appears ][for]the petitioners, [Ms.B.Sapna Reddy, learned ][Junior ][Standing]Counsel for [income Tax ][Department ][appears ][for ][the ][respondents]in W.P.No.25695 [of ][2024 ][and ][Ms' ][J'sunitha' ][learned Junior]Standing [Counsel ][for ][Income ][Tax ][Department appears ][for ][the]respondents [in ][W.P.Nos.257O4 ][and ][25914 ][of ][2024'] The Court [made ][the ][following: ] THE HONOURABLE AND THE HONOURABLE [RA''ESHU/AR ] \IIRIT PETITIoN [NOS.25][ 695, 25704 ] [259][t4 ][0F ][2024] coMMON {per [Hon'ble ][SP,J)] Sri A.V.A. [Siva Kartikeya, ][learned ][counsel ][appears ][for]the petitioners, [Ms.B.Sapna Reddy, learned ][Junior ][Standing]Counsel for [income Tax ][Department ][appears ][for ][the ][respondents]in W.P.No.25695 [of ][2024 ][and ][Ms' ][J'sunitha' ][learned Junior]Standing [Counsel ][for ][Income ][Tax ][Department appears ][for ][the]respondents [in ][W.P.Nos.257O4 ][and ][25914 ][of ][2024'] Regard being being [[had ][to ][the ][similarity ][of ][the ][question]][[to ][the ][similarity ][of ][the ][question]][[the ][similarity ][of ][the ][question]][[similarity ][of ][the ][question]][[of ][the ][question]][[the ][question]][[question]] 2. Regard being being [[had ][to ][the ][similarity ][of ][the ][question]][[to ][the ][similarity ][of ][the ][question]][[the ][similarity ][of ][the ][question]][[similarity ][of ][the ][question]][[of ][the ][question]][[the ][question]][[question]]on [the ][joint ][request ][of the ][parties' ][the ][matters ][are]involved, analogously [heard and ][decided ][by ][this ][common ][order']3. It is common [ground taken ][by the ][learned counsel ][for]the petitioner(s) [that ][in ][furtherance ][of ][Finance ][Acl' ][2O2l' ][re-]assessment [process stood ][modified ][but ][the respondents ][have ][not]taken [care ][of ][it ][and ][therefore ][notices issued ][under ][Section ][148]of the Income [Tax ][Act, ][1961 ][cannot ][sustain ][judicial ][scrutiny']Since notices [are bad ][in ][law, ][the ][consequential ][orders are ][also]bad in law. 4. During the [course][ of ][hearing, learned ][counsel ][for ][the]- [parties ][agreed ][that ][curtains on ][this ][issue ][are ][finally ][drawn ][by] this Court in a batch of writ petitions, W.p.No.25903 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 inW.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 Sectiontreating the notices issued for reassessment being under Section148A, the subsequent proceedings was mandatorily required to beundertaken under the substituted provisions as laid down under theFinance Act, 2021. ln the absence of which, we are constrained to holdthat the procedure adopted by the respondent-Department is incontravention to the statute i.e. the Finance Act, 2021, at the firstinstance. Secondly, it is also in direct contravention to the directivesissued by the I'lon'ble Supreme Court in the case of Ashish Agarwal,supra.issued by the I'lon'ble Supreme Court in the case of Ashish Agarwal,supra. "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 Sectiontreating the notices issued for reassessment being under Section148A, the subsequent proceedings was mandatorily required to beundertaken under the substituted provisions as laid down under theFinance Act, 2021. ln the absence of which, we are constrained to holdthat the procedure adopted by the respondent-Department is incontravention to the statute i.e. the Finance Act, 2021, at the firstinstance. Secondly, it is also in direct contravention to the directivesissued by the I'lon'ble Supreme Court in the case of Ashish Agarwal,supra.issued by the I'lon'ble Supreme Court in the case of Ashish Agarwal,supra. 36. For all the aforesaid reasons, the impugned notices issued and theproceedings drawn by the respondent-Department is neither tenable,nor sustainable- The notices so issued and the procedure adoptedbeing per se illegal, deserves to be and are accordingly setaside/quashed. As a consequence, all the impugned orders gettingquashed, the consequential orders passed by the respondentDepartment pursuant to the notices issued under Section 147 and l rlgwould also get quashed and it is ordered accordingly. The reason wewould 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.the initiation of the proceedings itself was procedurally wrong, thesubsequent 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.all these writ petitions stands allowed on this very jurisdictional issue.Since the impugned notices and orders are getting quashed on thepoint of jurisdiction, we are not inclined to proceed further and decidethe other issues raised by the petitioner which stands reserved to beraised and contended in an appropriate proccedings.38. Since the Hon'ble Supreme Court had, in the case of Ashishpoint of jurisdiction, we are not inclined to proceed further and decidethe other issues raised by the petitioner which stands reserved to beraised and contended in an appropriate proccedings.38. Since the Hon'ble Supreme Court had, in the case of AshishAgarwal, supra, as a one-time measure exercising the powers under \ Article 142 of the Constitution of [lndia, ][permitted ][the ][Revenue ][to]proceed under the substituted provisions, and this Cou( allowing thepetitions only on the procedural flaw, the right conferred [on ][the]Revenue would remain reserved to [proceed ]further [if ][they so ][want]from the stage of the [order of the Supreme Court in ][the ][case of Ashish]Agarwal, supra.39. No order [as ]to costs." 6. In view of the consensus arrived, the impugned [Show]Cause notices and [consequential ][orders ][passed ][in ][this ][batch of]writ petitions are set aside. Liberty [is ][reserved ][to ][both the ][parties]to take respective [stand ][and ][to ][proceed ][in ][accordance ][with ][law]as per paragraph [No.38 ][of ][the ][order dated ][14.09.2023 ][in]W.P.No.259O3 of 2022. 7 . The writ petitions are allowed. No costs. [Interlocutory]applications, if [any pending, ][shall ][also stand ][closed.] SD/. K. AMIT,IAJIAS S I STA N T R.EG.I\S/'E4]l)1t--'SECTION OFFICER //TRUE COPYII To, 6. In view of the consensus arrived, the impugned [Show]Cause notices and [consequential ][orders ][passed ][in ][this ][batch of]writ petitions are set aside. Liberty [is ][reserved ][to ][both the ][parties]to take respective [stand ][and ][to ][proceed ][in ][accordance ][with ][law]as per paragraph [No.38 ][of ][the ][order dated ][14.09.2023 ][in]W.P.No.259O3 of 2022. 7 . The writ petitions are allowed. No costs. [Interlocutory]applications, if [any pending, ][shall ][also stand ][closed.] SD/. K. AMIT,IAJIAS S I STA N T R.EG.I\S/'E4]l)1t--'SECTION OFFICER //TRUE COPYII To, 1. The lncome Tax Officer,-Wa1d 3(1), Hyderabad, Signature Towers, OppositeBotanical Gardens, S.y N9, 6(P) of Kondapur, Sy.-No. 37(p) of Kotha'guda,Serlingampally Mandal, Hyderabad - 500 0S4, Ranga Reddy Di-strict,Telangana2. The Principal Chief Commissioner of lncome Tax, Andhra pradesh andI"]qlgrnr, [Hyderabad Rogln-ryo. q22, ][9th ][Ftoor, ] [Btock, ][l.T.Towers, ][.10-2-3,]AC Guards, Hyderabad - 500 004, Telanqana.3. Assessment Unit, lncome Tax Departm-ent, National e-Assessment Center,New Delhi, Room No. 401, 2nd Floor, E-Ramp, Jawaharlal Nehru Stadium,New Delhi - 110 0034. The lncome Tax Officer. Ward 17(1), Hyderabad, Siqnature Towers. Sv.No 6,(P) 0 Kandapur. Sy. No. 37(p) of Kothiguda, Oppos-ite Botancal GarderisSerlingampally Mandal, Hyderabad - 500 0S4, Ranga Reddy Di-strict,Telangana2. The Principal Chief Commissioner of lncome Tax, Andhra pradesh andI"]qlgrnr, [Hyderabad Rogln-ryo. q22, ][9th ][Ftoor, ] [Btock, ][l.T.Towers, ][.10-2-3,]AC Guards, Hyderabad - 500 004, Telanqana.3. Assessment Unit, lncome Tax Departm-ent, National e-Assessment Center,New Delhi, Room No. 401, 2nd Floor, E-Ramp, Jawaharlal Nehru Stadium,New Delhi - 110 0034. The lncome Tax Officer. Ward 17(1), Hyderabad, Siqnature Towers. Sv.No 6,(P) 0 Kandapur. Sy. No. 37(p) of Kothiguda, Oppos-ite Botancal GarderisSerilingampally Mandal, Ranga Reddy [-District, ]Hyderabad 5OO 084.Telangana.Telangana. 5. One CC to SRI A V. A: SIVA KARTIKEYA, Advocate 6. One CC to Ms. BOKARO SAPNA REDDY (Jr.- SC FoR INCoIUETAX) TAX) TAX) 7. One CC to Ms J. SUNITHA, Jr. SC FOR TNCOME TAX DEPARTMENTloPUClloPUClB Two CD Copiesqv(BIVtete l I HIGH COURT DATED:21 10912024 COMMON ORDER Aoo2 5 Nlu [pgza]t:\o.(fa.q [rcireo][ *][ "l] WP.Nos.25695 ,25704 AND 25914 OF 2024 ALLOWING ALL THE WRITPETITIONSWITHOUT COSTS 1*1\\LV\o