Wp/26654/2024 Of Kings Pride Infra Projects Pvt. Ltd v. Deputy Commissioner Of Income-Tax

HIGH COURT FOR THE STATE OF TELANGANAAT HYDERABAD(Special Original Jurisdiction) IMONDAY, THE FOURTEENTH DAY OF JULYTWO THOUSAND AND TWENTY FIVE PRESENT THE HONOURABLE SRI JUSTICE P.SAM KOSHYTHE HONOURABLE SRI .IUSTilCDUANSING RAO NANDIKONDA WRIT PETITtoN NOS: 26645 26654 26667 28497 26788 0F 2024 AND12437 9561 14549 14664 14674 12873 0F 2025 W.P.NO:26645oF 2024 Between Kings Pride lnfra Proier:Ls^pvt Ltd, Rep. by Managrng70stct22i, 1sr Ftorir [-Reti6o*iii;loi"Jrriri"'''frus",,]70stct22i, 1sr Ftorir [-Reti6o*iii;loi"Jrriri"'''frus",,]Hyderabad,l etangana - 5000028 pAN nnCti5'sErnl" Dteclor 12-2-Mehdipatnam, ...PETITIONER AND 1. Deputy Commissioner of lncome_tax, Central Circle _ 3(3), Hyderabad,Deputy Commissioner of lncome_tax, Central Circle _ 3(3), Hyderabad,2 AayakarBhawan Prrncrpte Commissiirner Ooo I e-stjatum,-'BaJ.Li ell.;t, Hyderabad _ 5000043 8th Ftoor. Union of i na Ftoor. nce. India, C BasheerBaoh "r r ove r throug"h nmen"t BasheerBaoh "r r ove r throug"h nmen"t [tr."r"_ir* ]A. Stjdiu; Seiietar,, Stjdiu; rtilBL;Jk, O&1?;#i;i h#j,-ri,vj"l)nad_500004Ni; b;th Revenue, ri/inistrv ofi- 1 1 000 [tc;;ff ]h#j,-ri,vj"l)nad_500004Ni; b;th Revenue, ri/inistrv ofi- 1 1 000 [iYy;"*bad, ][AayakarBhawan.]3 8th Ftoor. Union of i na Ftoor. nce. India, C BasheerBaoh "r r ove r throug"h nmen"t BasheerBaoh "r r ove r throug"h nmen"t [tr."r"_ir* ]A. Stjdiu; Seiietar,, Stjdiu; rtilBL;Jk, O&1?;#i;i h#j,-ri,vj"l)nad_500004Ni; b;th Revenue, ri/inistrv ofi- 1 1 000 [tc;;ff ]h#j,-ri,vj"l)nad_500004Ni; b;th Revenue, ri/inistrv ofi- 1 1 000 [iYy;"*bad, ][AayakarBhawan.] 3 F 8th Ftoor. Union of i na Ftoor. nce. India, C BasheerBaoh "r r ove r throug"h nmen"t or *re "r r r r nola,-r.ro A. Stjdiu; Seiietar,, Stjdiu; rtilBL;Jk, O&1?;#i;i h#j,-ri,vj"l)nad_500004Ni; b;th Revenue, ri/inistrv ofi- 1 1 000 1 , ...RESPONDENTS Pelition under Article 226 of lhe Constitution of lndia praying that in thecircumstances started in the affidavit filed therewith, the High Court may bepleased to rssue an appropriate writ order or directron more particurarry one inthe nature of writ of circumstances started in the affidavit filed therewith, the High Court may bepleased to rssue an appropriate writ order or directron more particurarry one inthe nature of writ of Manclamus, decraring the notice u/s 14g dt.0gt0,t2o24 videDIN No |TBA/AST/S/14 B_1/2024_2St106747Szilg(t) issued by the JA0(.tst14g dt.0gt0,t2o24 videDIN No |TBA/AST/S/14 B_1/2024_2St106747Szilg(t) issued by the JA0(.tstrespondent) instead of FAO for A.y. 2OZ1-22, as void, illegal, and contrary to theprovisions of rncome-tax Act and contrary to the principres of Naturar Justice.and contrary to the principres of Naturar Justice. lA NO: 1 OF 2024 Petition under section 151 cpc praying that in the circumstances statedin the affidavit fired in support of the petition, the High court may be pleased tostay all further proceedings pursuant to the notice u/s 14g dl. oglogt2o24 videDIN No lrBA/AST/s/148 1t2024-2sr106147s2sg(1) issued by the JAO(rstrespondent) instead of FAO for A.y . 2021-22. counsel for the Petitioner: SRr A.NARASTMHA SARMA, ADDL. solrcrroR oFINDIA/ M/S. RUTUJA PAWAR/ SRI DUNDU SASHANK MANMOHANcounsel for the Respondent Nos.1 & 2: sRr PRAVEEN KUMAR sENroR scFOR INCOME TAXCounsel for the Respondent No.3: SRt CaOt PRAVEEN KUMAR, Dy.SOLIC]TOR GENERAL OF INDIA W.P.NO: 26654 OF 2024 Between: Kinqs Pride lnfra proiects pvt. ?-Y^c-?31. Fro61^- Ltd., Rep. by Managing'"'Tv"s",..Dtector 12-2-Hyoerabad, retangana - 1:\ _ 5000028 pAN flqti6o*tFlo.ln"oi, AAGCK35BiR.Mehd ipatnam,...PETITIONER AND 'i. Deputy C_ommissioner of lncome{ax, Central Circle _ 3(3), Hyderabad3(3), HyderabadDeputy C_ommissioner of lncome{ax, Central Circle _ 3(3), Hyderabad3(3), Hyderabad _ 3(3), Hyderabad3(3), Hyderabad2 ^ ^ [[AayakarBhawan, Opp. ]]Principte Commissioner [ ]or rncome-ia-x (C"ntrrli, [[Stadium, ]][[Aasneei ][e-augn, ][ftyairra6al ][_-S6doOa]] W.P.NO: 26654 OF 2024 Between: Kinqs Pride lnfra proiects pvt. ?-Y^c-?31. Fro61^- Ltd., Rep. by Managing'"'Tv"s",..Dtector 12-2-Hyoerabad, retangana - 1:\ _ 5000028 pAN flqti6o*tFlo.ln"oi, AAGCK35BiR.Mehd ipatnam,...PETITIONER AND 'i. Deputy C_ommissioner of lncome{ax, Central Circle _ 3(3), Hyderabad3(3), HyderabadDeputy C_ommissioner of lncome{ax, Central Circle _ 3(3), Hyderabad3(3), Hyderabad _ 3(3), Hyderabad3(3), Hyderabad2 ^ ^ [[AayakarBhawan, Opp. ]]Principte Commissioner [ ]or rncome-ia-x (C"ntrrli, [[Stadium, ]][[Aasneei ][e-augn, ][ftyairra6al ][_-S6doOa]] 2 ^ ^ [[AayakarBhawan, Opp. ]]Principte Commissioner [ ]or rncome-ia-x (C"ntrrli, [[Stadium, ]][[Aasneei ][e-augn, ][ftyairra6al ][_-S6doOa]](C"ntrrli, [[e-augn, ][ftyairra6al ][_-S6doOa]]rivo.,ioio. [[ftyairra6al ][_-S6doOa]][ayr[ris"rir*rn,[[_-S6doOa]][[""]][[""]] or rncome-ia-x (C"ntrrli, rivo.,ioio. [ayr[ris"rir*rn,^ [Blh ][Floor, Basheer Bagh, ] _B [sradi;;'R;;;, ][r{vo8,iiiJitoddo,o""''" ][[""]]3 Union of rndia, through" the secretarv, oeprrti""nt ot Revenue, tVlinistry ofFinance. Governmen-t of tnaia Nortti_Bld( Iri;; oerni_i r-oobl'3 Union of rndia, through" the secretarv, oeprrti""nt ot Revenue, tVlinistry ofFinance. Governmen-t of tnaia Nortti_Bld( Iri;; oerni_i r-oobl' ...RESPONDENTS Petition under Articre 226 of the constitution of rndia praying that in thecircumstances stated in the affidavit fired therewith, the High court may beaffidavit fired therewith, the High court may bepleased to issue an appropriate writ order or direction more particurarry one in thenature of writ of Mandamus, decraring the Notice u/s,'l48of the rncome-tax Actdated 09108/2024 for Ay 2022-23 vide DrN No. ITBtuASTtst148_1t2024dated 09108/2024 for Ay 2022-23 vide DrN No. ITBtuASTtst148_1t20242511067475145(1) issued by the JAo('lst respondent) instead of FAo, as void,illegal, and contrary to the provisions of lncome{ax.Act andcontrary to theillegal, and contrary to the provisions of lncome{ax.Act andcontrary to thePrinciples of Natural Justrce lA NO: 1 OF 2024 Petition under Section 1S1 CpC praying that in the circumstances stated inthe affrdavit fired in support of the petition, the High court may be preased to stayall further proceedings pursuant to all further proceedings pursuant to the Notice u/s.'r4g of the rncome-tax Act datedOgl0B t2024 for A y 2022_23 vide DtN No |TBA/AST/ St14B_tt2O24-2511067475145(1) issued by the JAO (1st respondent) instead of FAO counsel for the petitioner: sRl A.NARASTMHA SARMA, ADDL. solrcrroR oFINDIA/ M/S. RUTUJA PAWAR/ SRI DUNDU-SASHANi MANTVIOTIA'Vcounser for the Respondent Nos.1 & z: snLpilvl'Er* xurvran sENroR sccounset for the Respondenr No.3: sRr-GADrFeonl#?R1t lfli, ,r.SOLICITOR GENERAL OF INbIA W.P.NO:26 667 0F 2024 Between: Mohammed Aleemuddin,^9-4_134166, Mawin lconlruna Colony, Tolichowki,Gotconda, Hyderabad , soooooa FA"r.i ['niVprjborzL] ...PET|T|oNER AND '1. 2 Aaya Princrpre com PepuJy C^ommissioner k arBhawa missioner n oop of L or B- lncome{ax, Stidiril"B#;;'B"augn, r ncome-Lx-t"i"?rii Central Circle _ Hyderabad 3(3), Hyderabad_ 5000043 Finance Bth Union Ftoor. of tndia, Governmen"r BasheerB3gft, throug"h ot itE rnala L s s""i"rrrv, Sialiu; [-r.rortilBT#i ]oliri#3", hi"ru,ii,vo"rroad_500004Hyo"rrbad, of Revenue, Minisrrv AayakarBhawan,oflii& Dethi-1100012 Aaya Princrpre com PepuJy C^ommissioner k arBhawa missioner n oop of L or B- lncome{ax, Stidiril"B#;;'B"augn, r ncome-Lx-t"i"?rii Central Circle _ Hyderabad 3(3), Hyderabad_ 5000043 Finance Bth Union Ftoor. of tndia, Governmen"r BasheerB3gft, throug"h ot itE rnala L s s""i"rrrv, Sialiu; [-r.rortilBT#i ]oliri#3", hi"ru,ii,vo"rroad_500004Hyo"rrbad, of Revenue, Minisrrv AayakarBhawan,oflii& Dethi-110001 '1. 2 Aaya Princrpre com PepuJy C^ommissioner k arBhawa missioner n oop of L or B- lncome{ax, Stidiril"B#;;'B"augn, r ncome-Lx-t"i"?rii Central Circle _ Hyderabad 3(3), Hyderabad_ 5000043 Finance Bth Union Ftoor. of tndia, Governmen"r BasheerB3gft, throug"h ot itE rnala L s s""i"rrrv, Sialiu; [-r.rortilBT#i ]oliri#3", hi"ru,ii,vo"rroad_500004Hyo"rrbad, of Revenue, Minisrrv AayakarBhawan,oflii& Dethi-1100012 Aaya Princrpre com PepuJy C^ommissioner k arBhawa missioner n oop of L or B- lncome{ax, Stidiril"B#;;'B"augn, r ncome-Lx-t"i"?rii Central Circle _ Hyderabad 3(3), Hyderabad_ 5000043 Finance Bth Union Ftoor. of tndia, Governmen"r BasheerB3gft, throug"h ot itE rnala L s s""i"rrrv, Sialiu; [-r.rortilBT#i ]oliri#3", hi"ru,ii,vo"rroad_500004Hyo"rrbad, of Revenue, Minisrrv AayakarBhawan,oflii& Dethi-110001 Petition under Articte 226 ot theConstirution of tndia J::j::':T:circumstances stated in the affidavit filed therewith, the High Court may bepleased to issue an appropriate writ order or direction more particularly one in thenarure of writ of pleased to issue an appropriate writ order or direction more particularly one in thenarure of writ of tvrandamus, decraring the Notice u/s.14g of the rncome- tax Actdated 28082024 for Ay. 2021-22 vide DrN No. rrBtuASTist148_1t2024-2511068070651(1) issued by the JA0(15t respondent) instead of FAo, as void,illegar' and contrary to the provisions of Income-tax Act and contrary to thePrinciples of Natural Justice.illegar' and contrary to the provisions of Income-tax Act and contrary to thePrinciples of Natural Justice. IANO:1OF2 024 Petition under sectron 1 51 cpc praying that in the circumstances stated inthe affidavit fired in support of the petition, the High court may be preased to stayall further proceedings pursuant to the Notice u/s.14g of the rncome- tax Act dated28.08.2024 for A y 2021-22 vide DtN No trBA/AST/S/i4 B 1t2OZ4_all further proceedings pursuant to the Notice u/s.14g of the rncome- tax Act dated28.08.2024 for A y 2021-22 vide DtN No trBA/AST/S/i4 B 1t2OZ4_251106807065't(1) issued by the JA0(.tst respondent) instead of FAO. COUNSEI fOr thE PEtitiONEr: SRI A.NARASIMHA SARMA, ADDL. SOLICITOR OFTNDIA/ M/s_ RUTUJA PAWAR/ SRt DUNDU SASHANK fUnNnlOXeXCounset for the Respondent Nos,1 & 2: SRt pinviefv KUMAR sENtoR ScCounsel forthe Respondent No.3; .*,-o_ouE?X#?Rff ffi, ,r.SoLIcIToR GENERAL oF II.iDIAffi, ,r.SoLIcIToR GENERAL oF II.iDIA W.P.NO:28497 0F 2024 Between: GBR Freight Forwarders l^ul .!td. 4O2,4th Floor. j_1O_14, lechnooolis.tsegumpet, Hvderabad - s00016 n"p .-'uv it,'oir!"toi Sri drr" 6iil"ii#Ajay, S/o. Sri i R Bala Chandran ...PETIT|oNER AND The Assistant Commissioner of Income Tax, Central Circle_3(2), AayakarBhavan, Basheerbagh, Hyderabad SOOOb? ...RESPONDENT Petition under Articre 226 0f lhe constitution of rndia praying that in thecircumstances stated in the affidavit fired therewith, the High court may becircumstances stated in the affidavit fired therewith, the High court may bepleased to pass ah order or direction, especialry one in the nature of wRrr oFMANDAMUS hording that the order passed by Respondent u/s.148A(d) of the Act,dt.27.09.2023 with DtN and Letter No |TBA/COM/ F t 17 t2OZ3_24t1 05661661 1(1)and the notice dated 27 -og.2oz3 issued under section 148 of the Act with DrN andLetter No.lrBA/coMrFr17r2o23-z4r1os662og38(i) for the assessment year 2019-20, as being irregar, arbitrary and passed in gross vioratjon of principres of naturarjustice without application of mind, and consequenfly set aside the same.order passed by Respondent u/s.148A(d) of the Act,dt.27.09.2023 with DtN and Letter No |TBA/COM/ F t 17 t2OZ3_24t1 05661661 1(1)and the notice dated 27 -og.2oz3 issued under section 148 of the Act with DrN andLetter No.lrBA/coMrFr17r2o23-z4r1os662og38(i) for the assessment year 2019-20, as being irregar, arbitrary and passed in gross vioratjon of principres of naturarjustice without application of mind, and consequenfly set aside the same. lA NO; 1 OF 2024 lA NO; 1 OF 2024 Petition under section .r 51 cpc praying rhat in the circumstances stated inthe affidavit fired in supporl of the petition, the High court may be preased tosuspend the operation of the notrce issued by the Respondent u/s.148 of the Act,d127 .09.2023 for the assessment year 2O1g_2O with DIN and LetterNo.ITBAJCOMtFt1Zt2O23-2411056620938(1) and ail consequentialproceedingsthereto.Counsel for the petitioner: SRI A.V.RAGHU RAMcounser for the Respondent: SRr PRAVEEN . FOR INCOME TAXxu-iaan sENroR sc .r 51 cpc praying rhat in the 51 cpc praying rhat in the cpc praying rhat in the praying rhat in the in the circumstances stated in W.P.NO:267 88 0F 2024 Between: Nagar, l\//s. R D New Sates. presenr Address. Dethi.110044 p,"rio* plot No. 1OlA, 731 . M. B. Road, premDerhi nioi.r."'6'lOicz, Dev Naqar, KarotR'Stsl::5 110005 Rep, ov iis iartnei si'iiiraansar, si6 Late sri ...PET|T|oNER AND '1. [[Basheerbagh, ]]Ihe princioal Commrssroner of lncome Tax (Central), Aayakar Bhavan,Bhavan,[['|u^ ][\ve]][[\ve]]Aayakar Bhavan,Bhavan,[[Basheerbagh, ]]Ihe princioal Commrssroner of lncome Tax (Central), Aayakar Bhavan,Bhavan,[['|u^ ][\ve]][[\ve]]Aayakar Bhavan,Bhavan, Commrssroner of lncome Tax (Central), Aayakar Bhavan,Bhavan,z. ^ [[Basheerbagh, ]]tne [Hyderabad ][50000;"'- ][['|u^ ][\ve]][[\ve]]Assrstant Commissioner of lncome Tax. Central Circle _ .l(4), Assrstant Commissioner of lncome Tax. Central Circle _ .l(4), Bhavan. Basheerbash nvot,iuioJodob?' ".Aayakar ...RESPONDENTS Petition under Articre 226 0f the constitution of rndia praying that in thecircumstances stated in the affidavit filed therewith, the High Court may bepleased to pass an order or direction, especially one in lhe nature of WRIT OFMANDAMUS hording that lhe order passed by 2nd Respondent u/s..r4BA(d) of theAct' d1 06 05 2024 with DrN and Letter No. rrBfucoM/F/1 7t2024-2511064670245(1) and the notice dated 06.05.2024 issued under section 14g ofthe Act with DrN and Norrce No. rrBtuAST/Mr14B 1t2024-25t1064670455(1) forthe assessment year 2O2O-21 , as being i egat, arOitrary and passed in grossviolation of principres of naturar justice without apprication of mind. andconsequen y set aside the same. lA NO: 1 oF 2024 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 tosuspend the operation of the notice issued by the 2nd Respondent u/s_148 of theAct, dt 06 05 2024 for the assessment year 2o2o-2'r with DrN and Notice No.lTEtuAST/M/148 Act, dt 06 05 2024 for the assessment year 2o2o-2'r with DrN and Notice No.lTEtuAST/M/148 1t2024_25t1064670455(i) and ailconsequential proceedingsthereto.thereto. Counsel for the petitioner: SRI A.V.RAGHU RAMCounsel for the Respondent: SRI PRAVEEN XUfrAAn SENTOR SCCounsel for the Respondent: SRI PRAVEEN XUfrAAn SENTOR SC . FOR INCOME TAX W.P.NO:12437 oF 2025 Between: Arene Life Sciences pvt ltU, having its Corporale offrce at 3_5g, Main Road,3rT*"Bi,$:l'e^i?1x"ps l1'.'E',1' [; ][H;v;;;$;;* ][ri ][i' ][n ][s ]" [n' ][s ][o ][z ][o ][a ][z ][ii ][Ji] ...PETITIONERAND 1. Assessment Unit lncome Tax Department. Natronal Faceless Assessmentcentre Government oi lnoial j";#;;;iit'J;i,Mils Btock B, press Enctave,centre Government oi lnoial j";#;;;iit'J;i,Mils Btock B, press Enctave,^ [Saviki ][Nagar New Dethi ][- ][fi00ti2]z Assistant commissioner of rncome Tax, circre-g(1,1. Hyderabad siqnatureI"#"Ji.ii'rffi :lf #ffi A?ll;opp-b"I;;;'l'i;'d;;;:S;iiiilUaliilliivrnrrz Assistant commissioner of rncome Tax, circre-g(1,1. Hyderabad siqnatureI"#"Ji.ii'rffi :lf #ffi A?ll;opp-b"I;;;'l'i;'d;;;:S;iiiilUaliilliivrnrr3. Frnance, Union of lndla, North Block New Rep b.y its Secretary, Department Delhi tibooT- [- ' ]of Revenue, Ministrrv,r,>r.,y of(,...RESPONDENTS...RESPONDENTS ...PETITIONERAND 1. Assessment Unit lncome Tax Department. Natronal Faceless Assessmentcentre Government oi lnoial j";#;;;iit'J;i,Mils Btock B, press Enctave,centre Government oi lnoial j";#;;;iit'J;i,Mils Btock B, press Enctave,^ [Saviki ][Nagar New Dethi ][- ][fi00ti2]z Assistant commissioner of rncome Tax, circre-g(1,1. Hyderabad siqnatureI"#"Ji.ii'rffi :lf #ffi A?ll;opp-b"I;;;'l'i;'d;;;:S;iiiilUaliilliivrnrrz Assistant commissioner of rncome Tax, circre-g(1,1. Hyderabad siqnatureI"#"Ji.ii'rffi :lf #ffi A?ll;opp-b"I;;;'l'i;'d;;;:S;iiiilUaliilliivrnrr3. Frnance, Union of lndla, North Block New Rep b.y its Secretary, Department Delhi tibooT- [- ' ]of Revenue, Ministrrv,r,>r.,y of(,...RESPONDENTS...RESPONDENTS Petition under Arlicre 226 0f the constitution ot rndia praying that in thecircumstances stated in the affidavil filed therewrth, the High Court may becircumstances stated in the affidavil filed therewrth, the High Court may bepleased to issue writ order or Direction more particurarry in the nature of writ ofMandamus declaring the impugnert notice dated 28_03_2025 having DIN andNotice No. rrBA/AST/S/148r2024-2st1or518826i(j) issued u/s 148 of the lncomeNotice No. rrBA/AST/S/148r2024-2st1or518826i(j) issued u/s 148 of the lncomeTax Act, 1961 by 2nd respondenr for Ay.2021-22 as being without jurisdiction,without authority of raw, arbitrary, iregar, unjust and vioratrve of Articres 14, i g (1)g and 265 of Constitution of India anci consequen y set asrde the same.g and 265 of Constitution of India anci consequen y set asrde the same. IANO:1O F 2025 Petition under Section 151 CPC praying that in the circumstances stated inthe affidavit filed in support of the petition, the High court may be preased to stayall further proceedings pursuant to r'mpugned notice dated 28-03-2025 having DrNand Notice No. rrBA/AST/st148r2024-25t1075.r88261(1) issued u/s. 148 of thelncome Tax Act. 1961 by 2nd respond ent for A.y.2021_22. Counsel for the petitioner: SRI MOHD MUKHAIRUDDINcounset counser for the Resoondent for the Respondent No.3: Nos.1 SRt a z' cADi rv,..'l.slruIina, ijiiv"ieru KUMAR. Deputvsenton sc FOR rrD . Solicitor General of lndia W.P.NO: 9561 oF 2025 Between: Yli"#ti::':i"1ff Occ. Business. plcnffi l,i,ftmT,,ua[.#"tttr-rsti#i,J- soods5 [-'-'6rru-][iJ53rro,B33r."ol1rr1;o;'"""'fil"ii'd ...PET|T|oNER AND . Ji:',?:',li*.3,.o##..i3?:,,'(,?'rncome [tax' ][centrar circre ][- ][1(1), ]Aavakar ...RESPONDENT Petition under Articre 226 0f the constitution of lndia praying that in thecircumstances stated in the affidavit fired therewith, the High court may bepleased to issued a direction, order or writ more particurarry one in the nature ofwRlr oF cERTloilARl wRlr oF cERTloilARl seeking to quash the impugned Notice in DIN and NoticeNo-ITBA/AST/St14B 1 t2)23_24t1063755282(1) Act dated 31 03.2024 and consequentiar notice tssued under in Din and section Notice 148 of No.theNo-ITBA/AST/St14B 1 t2)23_24t1063755282(1) Act dated 31 03.2024 and consequentiar notice tssued under in Din and section Notice 148 of No.the,rBA/AST/F/142(1)r2oz4-2st1074887658(i) issued under section 142(1) ofthe Actdated 22 03 '2025 by the Respondent for Ay 2020-21 against the petitioner asarbitrary, illegal and non_est.arbitrary, illegal and non_est. lA NC: 1 oF 2025 Petition under Section 151 cPC praying that in the circumstances stated inthe affidavit fired in support of the petition, the High court may be preased to \ lA NC: 1 oF 2025 Petition under Section 151 cPC praying that in the circumstances stated inthe affidavit fired in support of the petition, the High court may be preased to \ dispense with the production of the impugned the impugned Notice in DrN &Notice No:lrBA/AST/s/148 112023-24110637s5282(1) rssued under sectron 14g ofrhe rncome Tax Act, 1961 (Act') dated 31.03.2024 and consequentiar notice in Din& Notice No. ITBA/ASTrFt142(1)r2024-2sr1or48g7658(1) issued under section142(1) ot the Act dared 22.03.2025 by rhe Respondent for Ay 2020_21 pendingrhe rncome Tax Act, 1961 (Act') dated 31.03.2024 and consequentiar notice in Din& Notice No. ITBA/ASTrFt142(1)r2024-2sr1or48g7658(1) issued under section142(1) ot the Act dared 22.03.2025 by rhe Respondent for Ay 2020_21 pendingdisposal of the writ petition and thus render justice. lA NO:2 oF 2025 Petition under section 151 cpc praying that in the circumstances stated inthe affidavit fired in support of the petition, the High court may be preased to stayall further proceedings, pursuant to the impugned the tmpugned Notice in DIN &Notice No:lrBtuAST/s/148-1/2023-24t10637ss282(1) issued under section 148 ofthe lncome Tax Act, r961 (Act) dated 3i o3.zo24 and consequentiar notice in Din& Notice No: rrBA/ASTiF1142(j)r2oz4-25t1074881658(1) issued under section142(1) of the Act dated 22-03.2025 by rhe Respondent for Ay zozo-21passed bythe Respondent pending disp6sar of the writ petition and thus render justice. Counsel for the petitioner: SRI K.GOVINDA RAOcounsel for the Respondents: SRr PRAVEEN KUMAR sENroR scSRI K.GOVINDA RAOcounsel for the Respondents: SRr PRAVEEN KUMAR sENroR sc FOR INCOME TAX W.P.NO:145 49 oF 2025 Between: No.0S, s Sesha sundara Gachibowti, Reddv Ramaiah Sadda, K v pro,.ro S/o nr"grieJov,'ieiaiiana' .S. Sundara Ramaiah 7olp,*i*,'ii""?,"iLt Aged soooeB. Janardhana 12. Occ. Business Hirs, RoadRIo ...PET|T!ONER AND 2 1. The Union office of lndia. Ministry of Finance, lncome Tax of Commisiioner, tncome Deparlmenl. New Delhi.[[[Government ]]][[[of ]][lndia, New ][Detn, ]][[lndia, New ][Detn, ]][[Detn, ]][[- - ]]i;; il;;,il""r. [[v^ ][vvHqr ]][[vvHqr ]][[r']]Minrsrry of Finance,[[[Government ]]][[[of ]][lndia, New ][Detn, ]][[lndia, New ][Detn, ]][[Detn, ]][[- - ]]i;; il;;,il""r. [[v^ ][vvHqr ]][[vvHqr ]][[r']]Minrsrry of Finance, of Commisiioner, Commisiioner, tncome ^ [[[Government ]]][[[of ]][lndia, New ][Detn, ]][[lndia, New ][Detn, ]][[Detn, ]][[- - ]][[v^ ][vvHqr ]][[vvHqr ]][[r']]J. tncome Iax DeDartment, Office J. tncome Iax DeDartment, Office ^ [[[Government ]]][[[of ]][lndia, New ][Detn, ]][[lndia, New ][Detn, ]][[Detn, ]]J. tncome [[[Centrat Circle ]][[- ]][1(1) ][Hyderabad]][[[- ]][1(1) ][Hyderabad]][[1(1) ][Hyderabad]][[Hyderabad]]tncome Iax DeDartment, Office [[[- ]][1(1) ][Hyderabad]][[1(1) ][Hyderabad]][[Hyderabad]]of the Assistant Commissioner of lncome Tax,J. tncome [[[Centrat Circle ]][[- ]][1(1) ][Hyderabad]][[[- ]][1(1) ][Hyderabad]][[1(1) ][Hyderabad]][[Hyderabad]]tncome Iax DeDartment, Office [[[- ]][1(1) ][Hyderabad]][[1(1) ][Hyderabad]][[Hyderabad]]of the Assistant Commissioner of lncome Tax, . [[[Centrat Circle ]][[- ]][1(1) ][Hyderabad]][[[- ]][1(1) ][Hyderabad]][[1(1) ][Hyderabad]][[Hyderabad]] . [[[Centrat Circle ]][[- ]][1(1) ][Hyderabad]][[[- ]][1(1) ][Hyderabad]][[1(1) ][Hyderabad]][[Hyderabad]]4 .l 5 Shyam Kumar Supaur, tncome Tax Officer, Ci:ntral Circle _ (.1) HyderabaO' iiiir""''"5 Shyam Kumar Supaur, tncome Tax Officer, Ci:ntral Circle _ (.1) HyderabaO' iiiir""''" . .l tncome Tax Officer, Ci:ntral Circle _ tncome Tax Officer, Ci:ntral Circle _ 5 Shyam Kumar Supaur, centrai ijir.r" ijir.r" (.1) HyderabaO' iiiir""''"o. Assessment Unit, lncome Tax Deparlment Central Crrcle o. Assessment Unit, lncome Tax Deparlment Central Crrcle centrai ijir.r" ijir.r" o. Assessment Unit, lncome Tax Deparlment Central Crrcle 1 ( 1 ) . [[[Centrat Circle ]][[- ]][1(1) ][Hyderabad]][[[- ]][1(1) ][Hyderabad]][[1(1) ][Hyderabad]][[Hyderabad]] . [[[Centrat Circle ]][[- ]][1(1) ][Hyderabad]][[[- ]][1(1) ][Hyderabad]][[1(1) ][Hyderabad]][[Hyderabad]]4 .l 5 Shyam Kumar Supaur, tncome Tax Officer, Ci:ntral Circle _ (.1) HyderabaO' iiiir""''"5 Shyam Kumar Supaur, tncome Tax Officer, Ci:ntral Circle _ (.1) HyderabaO' iiiir""''" . .l tncome Tax Officer, Ci:ntral Circle _ tncome Tax Officer, Ci:ntral Circle _ 5 Shyam Kumar Supaur, centrai ijir.r" ijir.r" (.1) HyderabaO' iiiir""''"o. Assessment Unit, lncome Tax Deparlment Central Crrcle o. Assessment Unit, lncome Tax Deparlment Central Crrcle centrai ijir.r" ijir.r" o. Assessment Unit, lncome Tax Deparlment Central Crrcle 1 ( 1 ) Petition under Articre 226 0f the constitution of rndia praying that in thecircumstances stated rn the affidavit fired therewrth, the High court may becircumstances stated rn the affidavit fired therewrth, the High court may bepleased to grant an order, direction or writ, more so in the nature of writ ofMandamus decraring the actions of Respondent Nos 4 to 6 in issuing ImpugnedNotice dated 29.OB 2024 bearing No. |TBA/AST/S/14 B_1l2}2iNotice dated 29.OB 2024 bearing No. |TBA/AST/S/14 B_1l2}2i22511068113391(1) under section 148 of the rncome Tax Act as being viorarive ofE-assessment of lncome Escaping Assessment scheme, 2022, notified videE-assessment of lncome Escaping Assessment scheme, 2022, notified videNotification dated 29-03-2022 bearing s o No 1466 (E) and without jurisdictionand being violative of petitioners fundamentar rights enshrined under Articre 14 ofand being violative of petitioners fundamentar rights enshrined under Articre 14 ofthe constitution of rndia and to consequenfly set aside rmpugned Notice and a,olher Orders and proceedings passed/initrated pursuant to lmpugned Notice.olher Orders and proceedings passed/initrated pursuant to lmpugned Notice. lA NO:1 OF 2025 Petition under Section 151. CpC praying that rn the ctrcumstances stated inthe affidavit filed in support of the petition, theHigh Court may be pleased tosuspend the lmpugnej Notice dated29 08.2024 bearing No|TBA/AST/S/1 4 I _1 t2024_225t1 068 1 1 339 1 ( 1 )under Seclion 148 of the lncomeTax Act and to suspend all Orders/Noticesand proceedings passed/in itiatedpursuant to lmpugned Notice pending disposal of the Writ petition counsel for the petitioner: SRr K.S.S.K.v.RAGHAVA REDDY FoR M/s. MyrRr counser for the Respono"r, n.ll,'r'#H'or KUMAR, Deputy I'RAVEEN counser for the Rbspondent Nos.2 ,o?:'ii*'l;fffE'Ji?,1tfi1, sENroR scFOR ITD W.P.NO:146 640F 2025 Between: S Sesha Reddv Sundara Ramaiah. Sadda. ptot S/o r.ro S S_undara Ramaiah, Aged 12. Occ_ Business, Ri/oNo 05, Gachibowti, K.v. nangaredOy,'i"irii""r'li6bdSzoiZ af'Eilr"|.,'i.rliE];'an",onuna Hifls, Road ...PETITIONERI AND 1. Unron 2 Government The office of lndia. Ministrv of Finance, of of commis6ion"I: lndia, New Delhi. t.;;;; il; ['- ]lncome ["'r ]b"iirt"[.-vHu^rrur]fax Department, New r-,i"r Mrnistry of Finance,Delhi.2 Government The office of lndia. Ministrv of Finance, of of commis6ion"I: lndia, New Delhi. t.;;;; il; ['- ]lncome ["'r ]b"iirt"[.-vHu^rrur]fax Department, New r-,i"r Mrnistry of Finance,Delhi. 3 llco.mg Tax.Department, Offrce of the Assistant Commissioner of lncome Tax,Uentrat Circte Circte - 1(1) Hvderabad1(1) HvderabadUentrat Circte Circte - 1(1) Hvderabad1(1) Hvderabad Uentrat Circte Circte - 1(1) Hvderabad1(1) Hvderabad4. lncome Tax Offlcer, Cenlral rlircle - I (1) Hvderabad lncome Tax Offlcer, 5 Shyam Kumar Supaur, Central Circle - 1'(i)'Shyam Kumar Supaur, Central Circle - 1'(i)' 1'(i)'6. Assessment Unit, lncome Tax Departmeirt'Central Circle - i(.1)AAYKARUnit, lncome Tax Departmeirt'Central Circle - i(.1)AAYKAR_el,gy^"1 [opposite L ] [Stadium, ][B'asher ][Bagh, ][fiyleraUaa, ]T;t;r;;"; [' ][']500004500004 R4 to RG Both are same address ...RESPONDENTS 3 llco.mg Tax.Department, Offrce of the Assistant Commissioner of lncome Tax,Uentrat Circte Circte - 1(1) Hvderabad1(1) HvderabadUentrat Circte Circte - 1(1) Hvderabad1(1) Hvderabad Uentrat Circte Circte - 1(1) Hvderabad1(1) Hvderabad4. lncome Tax Offlcer, Cenlral rlircle - I (1) Hvderabad lncome Tax Offlcer, 5 Shyam Kumar Supaur, Central Circle - 1'(i)'Shyam Kumar Supaur, Central Circle - 1'(i)' 1'(i)'6. Assessment Unit, lncome Tax Departmeirt'Central Circle - i(.1)AAYKARUnit, lncome Tax Departmeirt'Central Circle - i(.1)AAYKAR_el,gy^"1 [opposite L ] [Stadium, ][B'asher ][Bagh, ][fiyleraUaa, ]T;t;r;;"; [' ][']500004500004 R4 to RG Both are same address ...RESPONDENTS . Petition under Articre 226 of the constitution of lndia praying that in thecrrcumstances stated in the afficravit filed therewith, the High court may bepleased to grant an order, direclron or writ, more so in the nature of writ ofMandamus declaring the actions of Respondent Nos. 4 to 6 in issuing rmpugnedNotice dated 29.o8 2024 bearing No. rrBtuAST rsr 148 _1 r2o24-2sr io6}11 3392( j )under Section 148 of the lncome Tax Act as being violative of E-assessment oflncome Escaping Assessment scheme, 2022 nolified vide Notification dated29.o3.2022 bearing S o No. 1466 (E) and without jurisdiction and berng viorativeof Petitioners fundamental rights enshrined under Article 14 of the constitution otlndia and to consequenfly set asicre rmpugned Notice and a[ other orders andIproceedings passed/initiated pursuant to lmpugned Notice. IANO:1OF2 02s Petition under section 1 5 r cpc praying that in the circumstances stated rnthe affidavit fired in support cf the perition, the High court may be preased tosuspend the lmpugned Notice dated 29 OB.2O24 bearing No.lrBtuAsT/si 148_1r2024-2s11068113392(1) under Section .l48 of the rncome TaxAct and to suspend aI orders/Notices and proceedings passed/initiated pursuantto lmpugned Notice pendrng disposal of the Writ petition. I counsel for the Petitioner: SRr K.s.S.K.V.RAGHAVA REDDY FoR M/s. MyrRrINDUKURUCounsel for the Respondent No.1: SRI GADI PRAVEEN KUMAR, Deputycourrier ror the Respondent Nos.2 ,o?:'!i*tTf;ilEJio]{,llflX, sENroR scFOR ITD w.P.NO14674 0F 2025 * [Between:] Sundara Sesha Reddv Ramaiah,pd Sadda,. S/o N;;;Eiir,"ii""5i,,'rt Sundara Ramaiah , Aged 72, Occ: Business, R/o SNo.05, Gachibowti, x v nangi[odv],'iera"n"qaia sooor.e,- [Janardhana ][Hitrs, ]hoad...PETIT|oNER AND 2 1 The Office of Unron of India. Commislioner, ,,",-:,,g,91 1 The Office of Unron of India. Commislioner, ,,",-:,,g,91 The Office of Unron of India. Commislioner, ,,",-:,,g,91 Unron of India. Commislioner, ,,",-:,,g,91 of India. Commislioner, ,,",-:,,g,91 Commislioner, ,,",-:,,g,91 Finance lnc_ome Tax Department New Delhilnc_ome Tax Department New DelhiTax Department New DelhiDelhi ,,",-:,,g,91 Finance lnc_ome Tax Department New Delhilnc_ome Tax Department New DelhiTax Department New DelhiDelhi2 1 The Office of Unron of India. Commislioner, ,,",-:,,g,91 1 The Office of Unron of India. Commislioner, ,,",-:,,g,91 The Office of Unron of India. Commislioner, ,,",-:,,g,91 Unron of India. Commislioner, ,,",-:,,g,91 of India. Commislioner, ,,",-:,,g,91 Commislioner, ,,",-:,,g,91 tncomel"ib.ilrrtmenr, t4inistry of Finance,rrtmenr, t4inistry of Finance,^ [Coveinmeni,oiihji", ][New ][Dethi ]3. lncome Tax Deoartlncome Tax Deoart[[office ][of the ][Assistant ]][[of the ][Assistant ]]3. lncome Tax Deoartlncome Tax Deoart[[office ][of the ][Assistant ]][[of the ][Assistant ]] 3. lncome Tax Deoartlncome Tax Deoart4. , 5 , 5 , , [[centrat circre ]]lncome lax Officer Officer [-'r1rfr-[l[' ][[office ][of the ][Assistant ]][[of the ][Assistant ]].l (1) Hyderabad[[Assistant ]][commissioner of ][lncome ][Tax,]4. , 5 , 5 , , [[centrat circre ]]lncome lax Officer Officer [-'r1rfr-[l[' ][[office ][of the ][Assistant ]][[of the ][Assistant ]].l (1) Hyderabad[[Assistant ]][commissioner of ][lncome ][Tax,] 4. , 5 , 5 , , [[centrat circre ]]lncome lax Officer Officer Central Circle _ .l (1) Hyderabad 3. lncome Tax Deoartlncome Tax Deoart4. , 5 , 5 , , [[centrat circre ]]lncome lax Officer Officer [-'r1rfr-[l[' ][[office ][of the ][Assistant ]][[of the ][Assistant ]].l (1) Hyderabad[[Assistant ]][commissioner of ][lncome ][Tax,]4. , 5 , 5 , , [[centrat circre ]]lncome lax Officer Officer [-'r1rfr-[l[' ][[office ][of the ][Assistant ]][[of the ][Assistant ]].l (1) Hyderabad[[Assistant ]][commissioner of ][lncome ][Tax,] 4. , 5 , 5 , , [[centrat circre ]]lncome lax Officer Officer Central Circle _ .l (1) Hyderabad 4. , 5 , 5 , , lncome lax Officer Officer Central Circle _ .l (1) HyderabadShyam Kumar Supaur, Central Grcte I ;,/;\r""'Grcte I ;,/;\r""'I ;,/;\r""';,/;\r""'Shyam Kumar Supaur, Central Grcte I ;,/;\r""'Grcte I ;,/;\r""'I ;,/;\r""';,/;\r""' Shyam Kumar Supaur, Central Grcte I ;,/;\r""'Grcte I ;,/;\r""'I ;,/;\r""';,/;\r""'o Assessment Unit .l Bhava n, opp. L B. sradium tncome Tax.Departmehi,C"ntrut Circle _ (i ) AavkarB;.[";;il;,' iivi="iroro, l_etansa na_560004Bhava n, opp. L B. sradium tncome Tax.Departmehi,C"ntrut Circle _ (i ) AavkarB;.[";;il;,' iivi="iroro, l_etansa na_560004 R4 to R6 are same address i ...RESPONDENTS Petition under Articre 226 df lhe constitution of rndia praying that in thecircumstances stated in the, affidavit filed therewith, the High Court may bepleased to grant an order, direction or writ, more so rn the nature of writ ofMandamus decraring the actions of Respondent Nos. 4 to 6 in issuing rmpugnedNotrce dated 01 01 2023 bearing No. ,rBA/AST/sl148-1t2023-24t1058394213(1).under section 14g of the rncome Tax Act as being viorative of ,E-assessment oflncome Escaping Assessment scheme, 2022' nori'ed vide Notification dated29.03 2022 bearing s o No 1466 (E) and without jurisdiction ,no o"ing ,iol,r"of Petitioner's fundamentar rights enshrined under Artrcre 14 of the constitution oflndia and to consequenry set aside rmpugned Notice and a, other orders andproceedings passed/in itiated pursuant to lmpugned Notice, IA NO: 1 oF 2025 Petition under section 151 cPC praying that in the circumstances stated inthe affidavit fired in support of the petition, the High court may be preased tosuspend the lmpugned Notice dated Ol .12.2023 i bearing No.lTBA/AST/Si 14 8 1/2023-2411058394213(1) under section .148 of the tncome TaxAct and to suspend a, orders/Notices and proceedings passed/initiated pursuantto lmpugned Notice pending disposal of the Writ petition. counsel for the Petitioner: SRr K.s.s.K.V.RAGHAVA REDDY FoR M/s. MyrRrINDUKURUCounsel for the Respondent No.1: SRI GADI PRAVEEN KUMAR, DeputySolicitor General of lndiacounsel for the Respondent Nos.2 To 6: sRr PRAVEEN KUMAR, sENroR scFOR ITD W.P.NO:1 2473 0F 202s Between: Business M/s.TA lnfra Proiecls Lim*ed, ?.Nq Z-l_Sq, Flat No.101, 1st Floor, AmruthaDirector Mr .Comptex. rvt [4 Rehman Ameerpet, _Hyderabad'SOO- aqeo'ss ye;ri FnNr. nasblar OiO. n.p 1bE by [, '- ]its Manaoino["-"-y...v]...PETITIONER AND 2 I I Jlr. The chier Qgpqty The chier Qgpqty chier Qgpqty Qgpqty commissroner [[Commrssioner-of tncome, ]]Tax, Circle_2(1), Circle_2(1), Hyderabad. 2 I I Jlr. The chier Qgpqty The chier Qgpqty chier Qgpqty Qgpqty commissroner [[Commrssioner-of tncome, ]]or rncome Tax, Circle_2(1), Circle_2(1), Hyderabad.iiiJn;;;i;i fffi,is-, A16Icuaros,iiiJn;;;i;i fffi,is-, A16Icuaros, J. - - [[Masab Tank, Hyderabad ]]lhe Deputy Commissioner.of lncome Tax, Central [ [004.]][[004.]] J. - - [[Masab Tank, Hyderabad ]]lhe Deputy Commissioner.of lncome Tax, Central [ [004.]][[004.]]Circle_1(3), Aayakar Deputy Commissioner.of lncome Tax, Central Circle_1(3), Aayakar4. , [p,!gv^ ]r ne Assessment [n. ][7rh ][Ftoor. Basheer6ash, ]Unit lncome Tax Department National Faceless[nvouridrot'tidbbe]Assessment centre Ropm, ruo aot lzri-JF'i;;;:'Eii;;p Jawahartat Nehru.Stadium, Dethi i 10 0031Assessment centre Ropm, ruo aot lzri-JF'i;;;:'Eii;;p Jawahartat Nehru.Stadium, Dethi i 10 0031 (4th Respondent is not necessary pafi) ...RESPONDENTS J. - - [[Masab Tank, Hyderabad ]]lhe Deputy Commissioner.of lncome Tax, Central [ [004.]][[004.]] J. - - [[Masab Tank, Hyderabad ]]lhe Deputy Commissioner.of lncome Tax, Central [ [004.]][[004.]]Circle_1(3), Aayakar Deputy Commissioner.of lncome Tax, Central Circle_1(3), Aayakar4. , [p,!gv^ ]r ne Assessment [n. ][7rh ][Ftoor. Basheer6ash, ]Unit lncome Tax Department National Faceless[nvouridrot'tidbbe]Assessment centre Ropm, ruo aot lzri-JF'i;;;:'Eii;;p Jawahartat Nehru.Stadium, Dethi i 10 0031Assessment centre Ropm, ruo aot lzri-JF'i;;;:'Eii;;p Jawahartat Nehru.Stadium, Dethi i 10 0031 (4th Respondent is not necessary pafi) ...RESPONDENTS Petition under Articre 226 0f rhe constitution of lndia praying that in thecircumstances stated in the affidavit fired therewith, the High court may beaffidavit fired therewith, the High court may bepleased to issue wrir of ,Vrandamus or any other appropriate writ or order orDirection decraring the action of the 3rd Respondent in passing the AssessmentAssessment Year 2o2o-21 consequentry issuance order, dated 21 .03-2025 under section 147 0I rhe of rncome Tax Notice under Act, section 1g61 , for 14g theofthe lncome Tax Act, 1961 by the 1st Respondent instead of Faceress Assessmentby the 4th Respondent and Assessment Year 2o2o-21 consequentry issuance order, dated 21 .03-2025 under section 147 0I rhe of rncome Tax Notice under Act, section 1g61 , for 14g theofthe lncome Tax Act, 1961 by the 1st Respondent instead of Faceress Assessmentby the 4th Respondent and consequentiar penarty proposed under section 270Aand 271AAC (1) of lncome Tax Act, 1961 in the Assessment Order, datedand 271AAC (1) of lncome Tax Act, 1961 in the Assessment Order, dated21 03 '2025 by the 3rd Respondent, as void, iilegar and contrary to the provisionsof the rncome Tax Act, 1 961 , without jurisdiction and in vioration of principres ofof the rncome Tax Act, 1 961 , without jurisdiction and in vioration of principres ofNaturar Justice and Rure of Law, against Articre 14, 1g(1)(g) of the constitution oflndia and consequenry ser aside the Assessment order, dared 21 .o3.2o25 passedby the 3rd Respondent and consequentiar penarty proposed under Section 270A 271AAC ('l) of lhe lncome Tax Act, .1961 by the 3rdRespondent in the_, [Assessment ][Order, ][as null ]and void IANO:1O F 2025 Petition under Section '1 5'l cPC praying that rn the circumstances stated inthe affidavit fired in support of the petition, the High court may be preased to grantStay of a' further proceedings, in pursuance of the Assessment order, dated21 03'2025 passed by the 3rd Respondent under section 147 0f the rncome TaxAct' ['1961 ]and consequentiar penarty proposed under section 270,-,271AAC(1) ofthe lncome Tax Act, [-1961 ]in the Assessment Order, daled 21 .03.2025, for theAssessment year 2O2O-21, pending disposal of the above Wrif petitio., asotherwise, the petitioner will be put to severe loss and hardship. COUNSEI f.r thE PEtitiONEr: SRI G.NARENDRA CHETTY FOR SRI S.K.JEELANIcounser for the Respono"",r, #ltlsrNrrHA, sENroR sc FoR rrDThe Court made the foltowing: COMMON ORDERThe Court made the foltowing: COMMON ORDER KOSHYTHE HON'BLE SRI [ P.SAM]AND E NARSING THE HON'BLE [ JUSTIC] 26667 [28497][ 26788][ of ][2024]WRIT [P]ETITIO[ N ][Nos][.2664s 26654]AND I24[37][9s6l][ t4549][ 14664]1674 128[73 ][of ][2025] COMMo [ORDIIR: ][(Pcr ][the ][Hotl][ bl,e ][Sn .lustice ][P.Som ][Kosh)')] These are [batch ][of writ ][petitions ][involving the ][same ][tssue']fhcrclirre. [ther ][are ][clubbed ][together and ][are being dccided ][by ][this]contmtltt [orcler] COUNSEI f.r thE PEtitiONEr: SRI G.NARENDRA CHETTY FOR SRI S.K.JEELANIcounser for the Respono"",r, #ltlsrNrrHA, sENroR sc FoR rrDThe Court made the foltowing: COMMON ORDERThe Court made the foltowing: COMMON ORDER KOSHYTHE HON'BLE SRI [ P.SAM]AND E NARSING THE HON'BLE [ JUSTIC] 26667 [28497][ 26788][ of ][2024]WRIT [P]ETITIO[ N ][Nos][.2664s 26654]AND I24[37][9s6l][ t4549][ 14664]1674 128[73 ][of ][2025] COMMo [ORDIIR: ][(Pcr ][the ][Hotl][ bl,e ][Sn .lustice ][P.Som ][Kosh)')] These are [batch ][of writ ][petitions ][involving the ][same ][tssue']fhcrclirre. [ther ][are ][clubbed ][together and ][are being dccided ][by ][this]contmtltt [orcler] 2. Ileartl Nlr [A. ][Narasimha Sarma' learned ][Additionat Solicitor ][of]Inrlia. Ms. [Ruttria l)awar. ][leamed counsel' ][along ][with ][Mr' ][Durldu]Sashank [iVIartnlohart. ][leamed counsel ][for ][the ][petitioner ][in ][Writ ][Petition]Nos.26(r45, [)6(t51, ][?'6667 ][of ][2024; ][Mr' A'V' ][Raghtr ][Rarn' ][learned]counsel [tirL ][the ][pctitioncr ][in ][Writ ][Petition ][Nos ][28497 and ][2(r7U8 ol-]2024. [Mr. ][Mohd. Mukhairuddin, ][leamed counsel ][for ][the ][petitiorrcr ][irr]Writ I'etition [No l2437 ][ol ][2025; ][Mr' ][Govinda Rao' ][leamed ][counsel]Iirr tlr,-' 1'rctitiorrcr [in ][Writ ][Petition No'9561 ][of ][2025' ][N4r' ][K'S ] [K V']Raghlva [Rccldr ][- ][leamed ][counsel' ][r'epresenting ][Ms ][iVlltri ][lndtrkuru']lcarnccl [coutrsel ][lbl ][the petitioncr ][in ][Writ ][Petition ][Nos' ][14549' ] [4664]and l;l(r74 ol' [2025 and ][Mr' ][G'Narendra ][Chetty' ][lcamed ][cottnsel'] representing Mr. S.K. Jeelani Basha, leamed counsel for the petitionertnWrit Petition No.12873 of 2025. Mr. praveen Kumar, learnedSenior Standing Counsel lor the Income Tax Department lor therespondents in Writ Petition Nos.26645, 26654, 2666j, 29497, 267ggol 2024, 12437,9561, t4549, 14664 & 14674 ot 2025; andMs. J.Sunitha, leamcd Senior Standing Counsel for Income Taxl)epartment fbr rhe rcspondents in Writ petition Nos. 12773 & 12437o1202 5 3. 1-he primary challenge in all these writ petitions is to the noticeundcr Section lzlS of rhe lncome Tax Act, l96l (tbr short [.the ]Act,)issued by the Jurisdictional Assessing Officer (for short [.JAO,) ]ineach of thc writ Jrctitions. ['the ]chailenge is firstly, the JAO not havingjurisdiction to issuc the irnpugned notices and the notices ought tohave been issued by rhe l.aceless Assessing Officer (for short ,FAO,)and, secondly, thc impLrgned notices being in contravention to thecxplanarion ro Scction t5lA ol'tl-re Act and also in violation ol the e-Assessmcnt .f'Inco,re Escaping Assessment Scheme, 2022 read rviththc notificarion ol- thc central Board of Direct Taxes (for shorr, rhe'(IBDT') dated 29.03 2022. 4. The notices in this batch of writ petitions rvere in relation tocases assigned to "central charges". 5. The question lbr consideration in this batch of writ petitions is"rvhether- in cases assigned to "central charges" the notice issuedunder Section 148 of the Ar:t could have been issued by JAO or itought to have been as per the amendment carried out w.e.f.01.04.2021 in a taceless manner?" 6. So lar as, whether a notice under Section 148 of the Act on orafier 01.04.202 I has to be issued mandatorily by the FAO is notcontended or disputed by either of the parties, as the said aspect standsdecided in a large number of writ petitions by tl.ris Fligh Court in thecase of Kankanala Ravindta Reddy vs. The Incomc Tax OfficerlThe said view was also lollowed by many other High Courts and theissr-re arising out of all the High Courts is seized by the Hon'bleSupreme Court in a large number of S.L.Ps. prefered by the IncomeI'ax Department 1 Writ Petition No.25903 of 2022 & Balch, decided oo 1-4.O9.2O)3 7. All the lcarncd counsel lor the petitioners primarily relied upon 6. So lar as, whether a notice under Section 148 of the Act on orafier 01.04.202 I has to be issued mandatorily by the FAO is notcontended or disputed by either of the parties, as the said aspect standsdecided in a large number of writ petitions by tl.ris Fligh Court in thecase of Kankanala Ravindta Reddy vs. The Incomc Tax OfficerlThe said view was also lollowed by many other High Courts and theissr-re arising out of all the High Courts is seized by the Hon'bleSupreme Court in a large number of S.L.Ps. prefered by the IncomeI'ax Department 1 Writ Petition No.25903 of 2022 & Balch, decided oo 1-4.O9.2O)3 7. All the lcarncd counsel lor the petitioners primarily relied upon the aloresaid [judgment ]of Kankanala Ravindra Reddy (supra) andwhich was subsequcntly also made applicable in the case of"intemational chargcs" by thc Division Bench of this High Court inthe case of Sri Venkataramana Reddy Patloola vs. DeputyCommissioner of Income Tax, Circle l(1), Hyderabad andOthcrs2, whcrcin again the core question raised for adjudication waswhetlrel the show-causc notices under Section 148 of the Act inrnatters relating to "international charges" would stand exempted or'excluded fionr the lhceless procedure and has to be quashed only onthat ground tl. Apart tionr the aloresaid judgment, the learned counsel lor thepetitioners also rclicd rrpon the judgment of the Bombay High Coundealing rvith sirnilar circurrstances in the case of HexawareTechnologies Limitcd vs. Assistant Commissioner of Income Taxanr.l Others [t ]. flo*eucr, in all these writ petitions, the counselrcpresenting the Inconte Tax Department vehemently contended that 2Wrrt Petrtion No 13353 of 2024 & Barch, decided on 24.O-i.2024t 1zoza1 [au ][trR ][430 ]{Bomit 1zoza1 [au ][trR ][430 ]{Bomi assigned to "central charges". thcre is slightto "central charges". thcre is slight"central charges". thcre is slightcharges". thcre is slightthcre is slightis slightslight these cases sinceassigned to "central charges". thcre is slightto "central charges". thcre is slight"central charges". thcre is slightcharges". thcre is slightthcre is slightis slightslightdifference on lacts and law so lar as the applicabilitl' of KankanalaRavindra Reddy (supra) at the first instittrce, and SriVenkataramana Reddy Patloola (supra) in the second instance, andthey wanted to distinguish and contend that this batch of writ [petitions]would be an exclusion or an exc'eption so far as thc proceedings to bedrawn in a faceless manner is concemed. 9. Mr'. A. Narasimha Satma. Iearned Additional Solicitor Gcneralollndia led the arguments on behallof the Incorrc [.l ]ar l)epartment inall these writ petitions. 10. It was the contention of the learned Additional Solicitor [(ieneral]that in all the writ petitions br:forc this Couft whclc tlte cases [pertain]to central charges has arisen fiom the search and scizLrrc procccdingsinitiated by the Income l-ax Depanment. It was also the contentionthat the proceedings initiated or arising out of a sertrch and scizurecannot be equated with the normal assessment l)r()ccedings drarvnunde