Wp/29778/2022 Of M/S Kumar And Co., And 2 Others v. The Assistant Commissioner Of Income Tax / Initiating Officer And 2 Others

HIGH COURT FOR THE STATE OF TELANGANA AT HYDERABAD(Special Original J urisd iction)IVONDAY, THE TWENTY SIXTH DAY OF SEPTEMBERTWO THOUSAND AND TWENTY TWO PRESENT THE HON'BLE THE CHIEF JUSTICE UJJAL BHUYANANDTHE HON'BLE SRI JUSTICE C.V. BHASKAR REDDY WRIT PETITION NOs. 26236 AND 29778 0F 2022 WRIT PETITION NO.262 36 0F 2022: Between: Mr. Kotapati Ravi, S/o Mr. Kotapati Sambasiva Rao, Aqed 56 vears. Occ.Business .Flrl N9, 101 Green_Meadow Apartm.nis, (ogrnti (riiitti.iJPatamata Lanka, Vijayawada - 520 010, Andtira pradesh.Business .Flrl N9, 101 Green_Meadow Apartm.nis, (ogrnti (riiitti.iJPatamata Lanka, Vijayawada - 520 010, Andtira pradesh.2Mr. Ramakrishna Prasad Tummala, S/o Mr. Tummala Sriramulu. Aoed 74Ramakrishna Prasad Tummala, S/o Mr. Tummala Sriramulu. Aoed 74years, Occ Retired Farmer, H.No. Z-299-2, Thoflavalluiu,-VJvvLiu"n"oraSunkara^ Aqaneyulu Bazar, Vuyyuru Mandal, Xriirrni [-Oistrict': -s) ]r' ['ioS,]Andhra PracleshSunkara^ Aqaneyulu Bazar, Vuyyuru Mandal, Xriirrni [-Oistrict': -s) ]r' ['ioS,]Andhra Praclesh 3Y:^Iot3prli _S_lshmanjani,,Wo [Mr. ][K.Karthikeya ][and D/o ][Mr ][Korapari ][Ravi,]fgeo. [years, ].Ucc: [Housewife, ][R/o ][Kakatheeya ]School Camous^aKarneeya [Nagar, Nandigama, Krishna Diskict ][_ ][521 ][1gS, ][Andhra ][pradedh.]Y:^Iot3prli _S_lshmanjani,,Wo [Mr. ][K.Karthikeya ][and D/o ][Mr ][Korapari ][Ravi,]fgeo. [years, ].Ucc: [Housewife, ][R/o ][Kakatheeya ]School Camous^aKarneeya [Nagar, Nandigama, Krishna Diskict ][_ ][521 ][1gS, ][Andhra ][pradedh.]4Aged Ms Kotapati 28 years, Occ: Haripriya, wo Housewife, Mr. M.Raghu [-Rlo. ]pavan O_Z.gg, and Zto D./o [- ]t-Jne,'-iii-'C;;:;,Mr. Kotaoati RaviArundalpeta, Guntur - 522 601, Andhra pradesh [-' ][-]Arundalpeta, Guntur - 522 601, Andhra pradesh [-' ][-] ...PETITIONERS AND 1' [The ][Assistant ]commissioner of rncome Tax / rnitiating officer, ACrr BpU,Hyderabad, Room No 31B, 3d Ftoor, Aayikar'dnirri, La-Siioil-,i nori,Basheerbagh, Hyderabad - SOO OO+, ietan6anl. [- ][-]Hyderabad, Room No 31B, 3d Ftoor, Aayikar'dnirri, La-Siioil-,i nori,Basheerbagh, Hyderabad - SOO OO+, ietan6anl. [- ][-]2T.he lncome Tax Officer, Ward 2(3), Vijayawada, 'CR Buildings, MG Road,Vijayawada - 520 0'10, Andhra pradesh. [' ]Vijayawada - 520 0'10, Andhra pradesh. [' ] 3Additional / Joint / Deputy /.Assistant commissioner of lncome Tax / lncomerax o^fJicer, National' FateresJ eii6simeii C!"i6i, rrre* [-oerhi,-ii;# ]Ni;rax o^fJicer, National' FateresJ eii6simeii C!"i6i, rrre* [-oerhi,-ii;# ]Ni;. [401 ], zno Ftoor, E-Ramp, Jawahartai ruehrJ SilaiumJiriew oethi _ 1 [.10 ]003 ...RESPONDENTS Petition under Articre 226 of the constitution of rndia praying that in thecircumstances stated in the affidavit fired therewith, the High court may be 3Additional / Joint / Deputy /.Assistant commissioner of lncome Tax / lncomerax o^fJicer, National' FateresJ eii6simeii C!"i6i, rrre* [-oerhi,-ii;# ]Ni;rax o^fJicer, National' FateresJ eii6simeii C!"i6i, rrre* [-oerhi,-ii;# ]Ni;. [401 ], zno Ftoor, E-Ramp, Jawahartai ruehrJ SilaiumJiriew oethi _ 1 [.10 ]003 ...RESPONDENTS Petition under Articre 226 of the constitution of rndia praying that in thecircumstances stated in the affidavit fired therewith, the High court may be pleased to tssue a Writ of Mandamus or any other appropriate Writ, Order orDirection, deilaring: a. the show cause notice dated 05.03.2022, issued by the 1'rRespondent, uls 24(1) of the prohibition of Benami property Transactions Act,1988, vide F No.ACtr/BpUrHydt2a()r4s3-2017/2021-22, b the show cause noticedated 05.03 2022, issued by the 1't Respondent, urs 24(1) of the prohibition ofdated 05.03 2022, issued by the 1't Respondent, urs 24(1) of the prohibition ofBenami Property Transactions Act, 1988, vide F.No.ACITlBpul{ydl24(1)t4s4-201712021-22; c. the provisionar attachment order dated 0g.03.2022, passed bythe 1't Respondent, u/s 2ae) of the prohibition of Benami property TransactionsAct, 1988, vide DrN and order No.. trBA/coMtFt17t2o21-22t1040468778(1); d.the provisional attachment order dated oB.o3.zo22, passed by the isr Respondent,the 1't Respondent, u/s 2ae) of the prohibition of Benami property TransactionsAct, 1988, vide DrN and order No.. trBA/coMtFt17t2o21-22t1040468778(1); d.the provisional attachment order dated oB.o3.zo22, passed by the isr Respondent,uis 24(3) of the Prohibition of Benami property Transactions Act, 19g8, vide DrNand Order No.: lTBAiCOMtFtlTl2o2l-22t1O4O47O\OO(1); e. the order dated27 052022, issued by the 1't Respondent, u/s 2a@)@)(i) of the prohibition ofBenami Property Transactions Act, 198g, vide DrN and order No.Benami Property Transactions Act, 198g, vide DrN and order No.ITBA/COM/F/1712022-23t1043204528(1); and f. the order dated 27.05.2022,issued by the 1"r Respondent, u/s 2a@)@)(i) of the prohibition of Benami propertyTransactions Act, ['1988, ]vide DrN and order No.: rrBA/coM/F/1 712022-Transactions Act, ['1988, ]vide DrN and order No.: rrBA/coM/F/1 712022-2311043206193(1), as arbitrary, iilegar, bad in raw, void-ab-initio, viorative of theprinciples of naturar justice apart from being viorative of Articres 14, 19(1xg) and265 of the constitution of rndia, and consequenily set aside the same in theinterests of justice.interests of justice. IANO: 1OF2 022 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 the order dated 27.os.2022, issued by the 1"tRespondent, u/s 24(a)(a)(i) of the prohibition of Benami property TransactionsAct, 1988, vide DrN and order No. rrBtucoMrFtlztzo22-23t10432o4s28(1),pending disposal of the above Writ petition. lA NO: 2 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 stayall further proceedings, pursuant to the order dated 22.0s.2022, issued by the 1't Respondent, uls 24(4)(a)(i) of the Prohibition of Benami Property TransactionsAct, ['l9BB, ]vide DIN and Order No. ITBA/COM|Fl1712022-2311043206193(1),Act, ['l9BB, ]vide DIN and Order No. ITBA/COM|Fl1712022-2311043206193(1),pending disposal of the above Writ Petition. lA NO: 3 OF 2022 Between: lA NO: 2 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 stayall further proceedings, pursuant to the order dated 22.0s.2022, issued by the 1't Respondent, uls 24(4)(a)(i) of the Prohibition of Benami Property TransactionsAct, ['l9BB, ]vide DIN and Order No. ITBA/COM|Fl1712022-2311043206193(1),Act, ['l9BB, ]vide DIN and Order No. ITBA/COM|Fl1712022-2311043206193(1),pending disposal of the above Writ Petition. lA NO: 3 OF 2022 Between: 1Mr. Kotapali Ravi S/o Mr. Kotapati Sambasiva Rao, Aged 56 years, Occ:Business, Flat No. 101, Green Meadow Apartments, Koganti Vari Street,Patamata Lanka, Vijayawada - 520 010, Andhra Pradesh.Business, Flat No. 101, Green Meadow Apartments, Koganti Vari Street,Patamata Lanka, Vijayawada - 520 010, Andhra Pradesh.2Mr. Ramakrishna Prasad Tummala, S/o Mr. Tummala Sriramulu, Aged 74years, Oc-c: . Retired Farmer,. H.No. 7-298-2, Thotlavalluru, Vuyyuru- Road,Sunkara Anjaneyulu Bazar, Vuyyuru Mandal, Krishna District- 1 521 165,Andhra Pradesh.years, Oc-c: . Retired Farmer,. H.No. 7-298-2, Thotlavalluru, Vuyyuru- Road,Sunkara Anjaneyulu Bazar, Vuyyuru Mandal, Krishna District- 1 521 165,Andhra Pradesh. 3Ms. Kotapati Sushmanjani, Wo Mr K.Karthikeya and D/o Mr. Kotapati Ravi,Aged 30 years, Oc-c: Housewife, R/o Kakatheeva School ['Camous.]Kakatheeya Nagar, Nandigama, Krishna District - 521 165, Andhra pradedh.Aged 30 years, Oc-c: Housewife, R/o Kakatheeva School ['Camous.]Kakatheeya Nagar, Nandigama, Krishna District - 521 165, Andhra pradedh. 4tv1s. Kotapati Haripriya, Wo Mr. M.Raghu Pavan and D/o Mr. Kotapati Ravi,Aged 28 years. Occ. Housewife, R/o. 6-2-83, 2no Lane, 3td Cross,Arundalpeta, Guntur - 522 601 , Andhra Pradesh.Aged 28 years. Occ. Housewife, R/o. 6-2-83, 2no Lane, 3td Cross,Arundalpeta, Guntur - 522 601 , Andhra Pradesh. ...PETITIONERS AND 1The Assistant Commissioner oJ lncome Tax / lnitiating Officer, ACIT BpU,llyderabad, [R99m ][No ][318, ][3'o Ftoor, ][Aayakar ][Bhavai, ] [Stadium ][Road,]Basheerbagh. Hyderabad - 500 004, Telanlana.llyderabad, [R99m ][No ][318, ][3'o Ftoor, ][Aayakar ][Bhavai, ] [Stadium ][Road,]Basheerbagh. Hyderabad - 500 004, Telanlana.2T.he lncome Tax WarQ 2(3), Vijayawada, -CR Buildings, MG Road,^Officer, ^Officer, Vijayawada - 520 010, Andhra Pradejsh.- 3. Additiqnal I Joint I Deputy / Assistant commissioner of lncome Tax / lncomeTql 9JiSg, [National Fabeless Assessment ][Center, New Delhi, Room ][No.]401 , 2'- Floor, E-Ramp, Jawaharlal Nehru Stadium, New Delhi - 1i O 003.Tql 9JiSg, [National Fabeless Assessment ][Center, New Delhi, Room ][No.]401 , 2'- Floor, E-Ramp, Jawaharlal Nehru Stadium, New Delhi - 1i O 003. ...RESPONDENTS 4. The Adjudicating Authority-.. (under the_ [prohibition ]of Benami propertylransactions Act, 1988), Office of the Competent Authoritv, Smuqolers dlransactions Act, 1988), Office of the Competent Authoritv, Smuqolers dForeign Exchange Manipulators (Forfeiture of propertv) & N'arcotic ["d'ruqs ]&Psychotropic S^ubstances Acts, Shastri Bhavan,' 4rh"Floor, New BuiidingComplex, No.26, Haddows Road, Nungambakkam, Chennai _ 600 006, Tam'iiNadu.Psychotropic S^ubstances Acts, Shastri Bhavan,' 4rh"Floor, New BuiidingComplex, No.26, Haddows Road, Nungambakkam, Chennai _ 600 006, Tam'iiNadu. Petition under Section'l 5'l CpC praying,r", ;;:":::"::::::::l:the affidavit filed in support of the petition, the High court may be pleased tothe affidavit filed in support of the petition, the High court may be pleased toimplead the Adjudicating Authority (under the prohibition of Benami propertyTransactions Act, 1988), Chennai, as the 4th Respondent. lA NO: 4 OF 2022 Petition under Section'l 5'l CpC praying,r", ;;:":::"::::::::l:the affidavit filed in support of the petition, the High court may be pleased tothe affidavit filed in support of the petition, the High court may be pleased toimplead the Adjudicating Authority (under the prohibition of Benami propertyTransactions Act, 1988), Chennai, as the 4th Respondent. lA NO: 4 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 grantstay of all further proceedings, pursuant to the notice issued by the 4th Respondentu/s 26(1) of the Prohibition of Benami property Transactions Act, 1988, vide F.No.octuMDS/56912022-PaPTA, dated 14to6t2022, pending disposat of the aboveWrit Petition lA NO: 5 OF 2022 Between: 1The Assistant Commissioner_of lncome Tax / lnitiatinq Officer. ACIT BpUHyderabad, Room, No 31 B, _3'd_Floor.Aayakar Bhawin bppoitte f A Siaail;,Basheerbagh. Hyderabad - 500 004 Telangana.Hyderabad, Room, No 31 B, _3'd_Floor.Aayakar Bhawin bppoitte f A Siaail;,Basheerbagh. Hyderabad - 500 004 Telangana. 2T.he Vijayawada lncome - Tax 520 010, -Officer, Andhra pradejsh Ward 2(3), Vijayawada, [' ][']CR Buildings, MG Road, 3Additional / Joint / Deru'1y 7 Assistant Commissioner of lncome Tax / lncomeRoom No.Room No.4o1 lgl ^ujl,g9r, [Natronat Faceless Assessment ][Center, New Delhi, ],2* l-toor, E-Ramp, Jawaharlal Nehru Stadium, New Delhi _ 110 003_,2* l-toor, E-Ramp, Jawaharlal Nehru Stadium, New Delhi _ 110 003_ ...PETITIONERS/RESPONDENTS AND 1Mr. Kotapali Ravi, S/o Mr. Kotapati Sambasiva Rao, Aged 56 years, Occ:Business, . Flat No_ 101 , Green Meadow Apartmenis, Roqanti tiii [-Str",-"i]Haramara LanKa, Vt,ayawada - 520 010, Andhra pradesh.Business, . Flat No_ 101 , Green Meadow Apartmenis, Roqanti tiii [-Str",-"i]Haramara LanKa, Vt,ayawada - 520 010, Andhra pradesh. 2Mr. Ramakrishna Prasad Tummala, S/o Mr. Tummala Sriramulu. Aqed 74years, Occ: Retired Farmer,. H.No T-?gB-2, Thotlavailuiu,-Vrryiriu"nirO,Sunkara_Anjaneyutu Bazar,.Vuyyuru Mandrit, ilth;. oiitrici': i7r''i6d,Andhra Pradesh.years, Occ: Retired Farmer,. H.No T-?gB-2, Thotlavailuiu,-Vrryiriu"nirO,Sunkara_Anjaneyutu Bazar,.Vuyyuru Mandrit, ilth;. oiitrici': i7r''i6d,Andhra Pradesh. 3Ms. Kote.pati sushmanjani, wo Mr. K.Karthikeya and D/o Mr. Kotaoati Ravi.iS9o [years, ][Occ: ][Housewife, ]R/o Kakatheeya School ['Campus,]Kakatheeya-Nagar, Nandigama, Krishha oistrici- s)r i6s, nhonii praoeJnl''iS9o [years, ][Occ: ][Housewife, ]R/o Kakatheeya School ['Campus,]Kakatheeya-Nagar, Nandigama, Krishha oistrici- s)r i6s, nhonii praoeJnl''4Ms. Kotqpati Haripriya, Wo Mr. M.Raghu pavan and D/o Mr. Kotaoati Ravi.Arundalpeta. i9e_0, ld . [yeirs,. ]cuntur - [occ: ]522 ^House-wifg, 601 . Andhra pradesh.[(o. ][6_2_83. ][2nd ][Lane, ][3rij ][Cross,]Arundalpeta. i9e_0, ld . [yeirs,. ]cuntur - [occ: ]522 ^House-wifg, 601 . Andhra pradesh.[(o. ][6_2_83. ][2nd ][Lane, ][3rij ][Cross,] ... RESPONDENTS/PETITIONERS 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 tovacate the interim order dated 21.06.2022 in l.A.No. 1 of 2022 in w.p.No.26236of 2022 in the interest ofjustice. lA NO: 6 OF 2022 Petition under Section 151 CPC praying that in lhe circumstances stated inthe affidavit filed in support of the petition, the High Court may be pleased tovacate the interim order dated 2110612022 in l.A.No. 2 ot 2022 in W.P.No. 26236of 2022 in the interest of justice. Counsel for the Petitioners: Mr. KRISHNA KOUNDINYA,Sr. COUNSEL REP. FOR SRI A. V. A. SIVA KARTIKEYA Counsel for the Respondents: SRI B. NARASIMHA SARMA,S.C. FOR INCOME TAXS.C. FOR INCOME TAX wRtT PET|T|ON NO. 29778 0F 2022: Between: lA NO: 6 OF 2022 Petition under Section 151 CPC praying that in lhe circumstances stated inthe affidavit filed in support of the petition, the High Court may be pleased tovacate the interim order dated 2110612022 in l.A.No. 2 ot 2022 in W.P.No. 26236of 2022 in the interest of justice. Counsel for the Petitioners: Mr. KRISHNA KOUNDINYA,Sr. COUNSEL REP. FOR SRI A. V. A. SIVA KARTIKEYA Counsel for the Respondents: SRI B. NARASIMHA SARMA,S.C. FOR INCOME TAXS.C. FOR INCOME TAX wRtT PET|T|ON NO. 29778 0F 2022: Between: 1. M/s Kumar and Co., H. No. 2-22-161, Jayanagar Colony, Aruna CooperativeSociety, Kukatpally, Hyderabad - 50O 072, Telangana. Represented by itsPartner, Mr. A.Srikanth, S/o Late Mr. A.Maisaiah.Society, Kukatpally, Hyderabad - 50O 072, Telangana. Represented by itsPartner, Mr. A.Srikanth, S/o Late Mr. A.Maisaiah.2. M/s ARD Estates and Projects Private Limited (formerly, M/s Ashrit Realtorsand Developers), D. No. 3-6-7391N1, Street No. 12, Himayathnagar,Hyderabad - 500 029, Telangana. Represented by its Director, Mi. PrakashBabu, Sio Late Sri Gurunatha Rao.and Developers), D. No. 3-6-7391N1, Street No. 12, Himayathnagar,Hyderabad - 500 029, Telangana. Represented by its Director, Mi. PrakashBabu, Sio Late Sri Gurunatha Rao. 3. M/s Accor Buildcon (lndia) Private Limited, D. No. 8-3-960/12, RhoniniApartments, Cellar and Ground Floor, Srinagar Colony, Hyderabad - 500 073.Represented by its Director, Mr. Kaza takshmi Kishore, S/o Mr. KazaRamanatham.Apartments, Cellar and Ground Floor, Srinagar Colony, Hyderabad - 500 073.Represented by its Director, Mr. Kaza takshmi Kishore, S/o Mr. KazaRamanatham. ...PETITIONERS AND 1. The Assistant Commissioner oJ lncome Tax / lnitiating Officer, ACIT BpU,Hyderabld, Room No. 3'lB, 3'd Floor, Annex Building,-Aayakai Bhavan, LdStadium Road, Basheerbagh, Hyderabad - 500 004, Telangina.Hyderabld, Room No. 3'lB, 3'd Floor, Annex Building,-Aayakai Bhavan, LdStadium Road, Basheerbagh, Hyderabad - 500 004, Telangina. 2. The Joint Commissioner of lncome Tax (BPU), Hyderabad, 3'd Floor, AnnexP!iJatt'S.,Aayakar [Bhavan, LB Stadium Road, Basheerbagh, Hyderabad ][- ][500]004, Telangana.P!iJatt'S.,Aayakar [Bhavan, LB Stadium Road, Basheerbagh, Hyderabad ][- ][500]004, Telangana. 3. The Adjudication Authority (under the Prohibition of Benami ProperWTransactions Act, 19BB), Office of the Competent Authority, Smugglers andForeign Exchange Manipulators (Forfeiture of PropertD arid Narcotic Druosand Psychotropic Substances Acts, Shastri Bhavan,41n Floor, New BuildiigComplex, No.26, Haddows Road, Nungambakkam, Chennai - 600 006, TamrlNadu.Transactions Act, 19BB), Office of the Competent Authority, Smugglers andForeign Exchange Manipulators (Forfeiture of PropertD arid Narcotic Druosand Psychotropic Substances Acts, Shastri Bhavan,41n Floor, New BuildiigComplex, No.26, Haddows Road, Nungambakkam, Chennai - 600 006, TamrlNadu. ...RESPONDENTS 3. The Adjudication Authority (under the Prohibition of Benami ProperWTransactions Act, 19BB), Office of the Competent Authority, Smugglers andForeign Exchange Manipulators (Forfeiture of PropertD arid Narcotic Druosand Psychotropic Substances Acts, Shastri Bhavan,41n Floor, New BuildiigComplex, No.26, Haddows Road, Nungambakkam, Chennai - 600 006, TamrlNadu.Transactions Act, 19BB), Office of the Competent Authority, Smugglers andForeign Exchange Manipulators (Forfeiture of PropertD arid Narcotic Druosand Psychotropic Substances Acts, Shastri Bhavan,41n Floor, New BuildiigComplex, No.26, Haddows Road, Nungambakkam, Chennai - 600 006, TamrlNadu. ...RESPONDENTS Petition under Article 226 of the constitution of lndia praying that in thecircumstances stated in the affidavit filed therewith, the High court may bepleased to issue a writ of lr,4andamus or any other appropriate writ, order orDirection, declaring a. the show cause notice dated 2i.03.2022, issued by the 1"rRespondent, uls 24(1) of the Prohibition of Benami property Transactions Act,circumstances stated in the affidavit filed therewith, the High court may bepleased to issue a writ of lr,4andamus or any other appropriate writ, order orDirection, declaring a. the show cause notice dated 2i.03.2022, issued by the 1"rRespondent, uls 24(1) of the Prohibition of Benami property Transactions Act,'1988, vide F. No. ACIT(BPU)tHydt24(1)t31lSurvey No 101i/10/2021_22; b. theprovisional attachment order dated 21 .03.2022, passed by the [.1"r ]Respondent, uis24(3) of the Prohibition of Benami [property ]Transactions Act, 1988, vide DIN andOrder No [ITBA/COM/F/1712021-22t1041159202(1); ]c the order datedprovisional attachment order dated 21 .03.2022, passed by the [.1"r ]Respondent, uis24(3) of the Prohibition of Benami [property ]Transactions Act, 1988, vide DIN andOrder No [ITBA/COM/F/1712021-22t1041159202(1); ]c the order dated27.06.2022, issued by the 1st Respondent, u/s 2a@)@)(i) of the prohibition ofBenami Property Transactions Act, 19gg, vide F.No.ACIT(BPU)/Hydl24(4)l3llSuntey No.101.1/10t2022-23; d. the corrigendum dated28 06.2022, issued by the 1"t Respondent, vide DIN and Order No.rBNcoMlFl17l2022-23t1043640216(1), to the order passed u/s 2a(a)(a)(i) of theBenami Property Transactions Act, 19gg, vide F.No.ACIT(BPU)/Hydl24(4)l3llSuntey No.101.1/10t2022-23; d. the corrigendum dated28 06.2022, issued by the 1"t Respondent, vide DIN and Order No.rBNcoMlFl17l2022-23t1043640216(1), to the order passed u/s 2a(a)(a)(i) of theprohibition of Benami Property Transactions Act, 19g8, dated 2l .06.2022: ande. the notice dated 12.02.2022, issued by the 3'd Respondent, u/s 26(1) of theProhibition of Benami Property Transactions Act, r 9BB, vide F.No.ocA/MDS/573/2022-PBPTA; as arbitrary, ilregal, bad in raw, void-ab-initio,violative of the [principles ]of natural justice apart from being violative of Articles 14,e. the notice dated 12.02.2022, issued by the 3'd Respondent, u/s 26(1) of theProhibition of Benami Property Transactions Act, r 9BB, vide F.No.ocA/MDS/573/2022-PBPTA; as arbitrary, ilregal, bad in raw, void-ab-initio,violative of the [principles ]of natural justice apart from being violative of Articles 14,19(1)(g) and 265 of the constitution of lndia, and consequenUy set aside the samein the interests of [justice.]in the interests of [justice.] lA NO: 1 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 tosuspend the order dated 27.06.2022, issued by the 1"r Respondent, u/s 2a(4)(a)(i)of the Prohibition of Benami [property ]Transactions Act, 1988, vide F. No.ACtr(BPu)/Hyd/24(4)t3lrsurvey No.101'1/1012022-23, pending disposar of theabove Writ Petition. i IANO: 2OF2 022 lA NO: 1 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 tosuspend the order dated 27.06.2022, issued by the 1"r Respondent, u/s 2a(4)(a)(i)of the Prohibition of Benami [property ]Transactions Act, 1988, vide F. No.ACtr(BPu)/Hyd/24(4)t3lrsurvey No.101'1/1012022-23, pending disposar of theabove Writ Petition. i IANO: 2OF2 022 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 notice dated 12.07.2022, issued by the 3dRespondent, uis 26( 1) of the prohibition of Benami property Transactions Act,1 988, vide F. No. ocA/rr/D srs73r2o22-p}prA, pending disposar of the above writPetition. lA NO: 3 oF 2022 Between: 1' Stadium Road, [The ]Hyderabad, Room Assistant commissioner^of income Basheerua No 3.l8 gn. 3d HyoeiJbr; Fio;; Ar;&'iliji"g -' Tax b6o / "oil:'i rnitiating eransanaAayakar officer, Bhavan, ACrr BpULB2The Joint Commissioner Bhavan o{ - Le fc^omg Tax [-st,ai,;hiZi16,!'r{J;;;n;' ](BpU), Hyderabad, 3d Floor. Annex8#llf;;fiJfi5ar fval,i"[;it's668#llf;;fiJfi5ar fval,i"[;it's66 ....PETITIONERS/RESPONDENT NOS, 1 & 2 AND IM/s Kumar and Co.. H No. ,2_22 .161, Jayanagar Colony, Aruna Cooperative,2_22 .161, Jayanagar Colony, Aruna CooperativeBtf; i?;#tf Billh,XIg%f it,,:Xb;,i:;kf [;,.,;;;:'Ril,;u""i;Eu.ii:]2M/s ARD Estates and projects pnvate Limited (formerly, M/s Ashrit RealtorsLimited (formerly, M/s Ashrit RealtorsBrh'ui#,s;r?;,gh:,i!i,;ry*,":li:ui;^il;3:;;:t1Tfi i:p,:d{iDM/s Accor Buildcon (lndia)_ private Apartments, Ceilar and Grotjno nboi dii"ig'J; ,1. [imited, ]C""roli, _D [No. ]Hyderabad [S-3_960/i2, ]_ sOo Rhonini073.H:Biff:ilff. [by its ][Directo,,- ][M;-k;;'"i;k.i;ly"i.,sno,e, ]s/o Mr. KazaApartments, Ceilar and Grotjno nboi dii"ig'J; ,1. [imited, ]C""roli, _D [No. ]Hyderabad [S-3_960/i2, ]_ sOo Rhonini073.H:Biff:ilff. [by its ][Directo,,- ][M;-k;;'"i;k.i;ly"i.,sno,e, ]s/o Mr. Kaza ... RESPONDENTS/PETITIONERS 4 The Iransactions Adjudication Act, 19BB) Authority oificb (under of the'CorpJiJni.'X,,itnority, th_e prohibition of Benami propertvSmuggters and5ff Fs,"?",?siis:ey6J.:#ry,14i$i:,;$'.:i:t"t-rFfltNft,sH'ifi ft:Xif"r, No. 26. Haddows noao, [-r.iunsiiiorirlrri,,'crr"nnai ]_ 600 006, Tamitf; fl ;Smuggters and5ff Fs,"?",?siis:ey6J.:#ry,14i$i:,;$'.:i:t"t-rFfltNft,sH'ifi ft:Xif"r, No. 26. Haddows noao, [-r.iunsiiiorirlrri,,'crr"nnai ]_ 600 006, Tamitf; fl ; 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 tovacate the interim order dated 2010712o22 in l.A.No. 2 of 2022 in w.p.No. 29778of 2022 in the interest of justice.of 2022 in the interest of justice. lA NO: 4 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 tovacate the interim order dated 20.07.2022 in l.A.No. 1 of 2022 in w,p. 2977g of2022 in the interest of justice.2022 in the interest of justice. Counsel for the Petitioner: Mr. KRISHNA KOUNDINYA,Sr. COUNSEL REp. FOR SRt A. V. A. S|VA KART|KEYASr. COUNSEL REp. FOR SRt A. V. A. S|VA KART|KEYA Counsel for the Respondent Nos. 1 & 2: SRI B. NARASIMHA SARMA, S.C. FOR INCOME TAX The Court made the following: COMMON ORDER THE HON'BLE THE CHIEF'JUSTICE UJJAL BH{IYANANDTHE HON'BLE SRI JUSTICE C.V.BHASKAR REDDY WRIT PETITION Nos.26236 and 2977a of 2022 COMMON ORDER:(Per the Hon'ble lLLe Chiel Justit:e UJJ1L Bl AotL) Heard Mr. Krishna Koundinya, learned SeniorCounsel representing Mr. A.V.A.Siva Kartikeya, learnedcounsel for the petitioners and Mr. B.NarasimhaSarma, learned counsel for the respondentsINW.P.26236 of 2022 and respondents No. I and 2 inW.P.No.29778 ol2022. Counsel for the Petitioner: Mr. KRISHNA KOUNDINYA,Sr. COUNSEL REp. FOR SRt A. V. A. S|VA KART|KEYASr. COUNSEL REp. FOR SRt A. V. A. S|VA KART|KEYA Counsel for the Respondent Nos. 1 & 2: SRI B. NARASIMHA SARMA, S.C. FOR INCOME TAX The Court made the following: COMMON ORDER THE HON'BLE THE CHIEF'JUSTICE UJJAL BH{IYANANDTHE HON'BLE SRI JUSTICE C.V.BHASKAR REDDY WRIT PETITION Nos.26236 and 2977a of 2022 COMMON ORDER:(Per the Hon'ble lLLe Chiel Justit:e UJJ1L Bl AotL) Heard Mr. Krishna Koundinya, learned SeniorCounsel representing Mr. A.V.A.Siva Kartikeya, learnedcounsel for the petitioners and Mr. B.NarasimhaSarma, learned counsel for the respondentsINW.P.26236 of 2022 and respondents No. I and 2 inW.P.No.29778 ol2022. 2. It is submitted at the bar that the issue raised inthese writ petitions is squarely covered by a decision ofthis Court rendered on 13.O9.2022 in W.P.No.33 191 of2022 and batch (M/s. Neopride PharmaceuticalsLimited v. The Adjudicating Authority), which wereallowed. 3. That being the position, the present writ petitionsare also allowed in terms of the aforesaid judgment. Miscellaleous applications pending, if any, shallstand closed. However, there shall be no order as tocosts. SD/. T. SRINIVASDEPUTY REGISTRAR,,/!.SECTION OFFICER //TRUE COPY' To,1The Assistant Commissioner of lncome Tax / lnitiating Officer, ACIT BPU,Hyderabad. Room No. 318, 3'd Floor, Aayakar Bhavai, LB Stadium Road,Basheerbagh. Hyderabad - 500 004, Telangana.1The Assistant Commissioner of lncome Tax / lnitiating Officer, ACIT BPU,Hyderabad. Room No. 318, 3'd Floor, Aayakar Bhavai, LB Stadium Road,Basheerbagh. Hyderabad - 500 004, Telangana.2The lncome Tax Officer, Ward 2(3), Vijayawada, CR Buildings, MG Road,Vijayawada - 520 010, Andhra Pradesh.Vijayawada - 520 010, Andhra Pradesh.3The Additional / Joint / Deputy / Assistant Commissioner of lncome Tax /lncome Tax Officer, National Faceless Assessment Center, New Delhi, RoomNo 401, 2"o Floor, E-Ramp, Jawaharlal Nehru Stadium, New Delhi - 110 003lncome Tax Officer, National Faceless Assessment Center, New Delhi, RoomNo 401, 2"o Floor, E-Ramp, Jawaharlal Nehru Stadium, New Delhi - 110 0034The Joint Commissioner of lncome Tax (BPU), Hyderabad, 3'o Floor, AnnexBuilding, Aayakar Bhavan, LB Stadium Road, Basheerbagh, Hyderabad - 500004, Telangana.Building, Aayakar Bhavan, LB Stadium Road, Basheerbagh, Hyderabad - 500004, Telangana.5The Adjudication Authority (under the Prohibition of Benami PropertyTransactions Act, ['1988), ]Office of the Competent Authority, Smugglers andForeign Exchange Manipulators (Forfeiture of Property) and Narcotic Drugsand Psychotropic Substances Acts, Shastri Bhavan, 4"' Floor, New BuildingComplex, No. 26, Haddows Road, Nungambakkam, Chennai - 600 006, TamilNadu.Transactions Act, ['1988), ]Office of the Competent Authority, Smugglers andForeign Exchange Manipulators (Forfeiture of Property) and Narcotic Drugsand Psychotropic Substances Acts, Shastri Bhavan, 4"' Floor, New BuildingComplex, No. 26, Haddows Road, Nungambakkam, Chennai - 600 006, TamilNadu.6One CC to SRI A. V. A. SIVA KARTIKEYA, Advocate 7One CC to SRI B. NARASIMHA SARMA, S.C. for lncome Tax BTwo CD Copies.oOne Spare Copy7One CC to SRI B. NARASIMHA SARMA, S.C. for lncome Tax BTwo CD Copies.oOne Spare Copy MPGJP S \" I HIGH COURT DATED:2610912022 31$.E Fov2 [7 ][o [2fr2]()\)//*COMMONORDER WP.NOs.26236 AND 29778 OF 2422 ALLOWING WITHOUT