Wp/6505/2022 Of M/S Rakesh Agro Industries v. The Income Tax Officer

HIGH COURT FOR THE STATE OF TELANGANA AT (Special Original Jurisdiction) THURSDAY, THE NINTH DAY OF JUNETWO THOUSAND AND TWENTY TWO PRESENT THE HONOURABLE SRI JUSTICE UJJAL BHUYANANDTHE HONOURABLE MRS JUSTICE SUREPALLI NANDA IIRIT PETITION Nos.33919, 23470. 26A73, 27937, 30420. 30446,30899. 34944. 34949. s4954. 34974. 36L9O &,36912 of 2O2L and4899,64a3.6490. 649t. 6sos. 6513. 6526, 6s40.6560.6574.6617.6620.662L 6623 6624 6638. 6654. 66816862 768174OL.7902,7932 . 7938. 8088. 8147. 8403, 870L. A746.9446.r120211214 11335LL377 Lt425 11483 114951151011619. 11848. LL9O2. 11995. \2017.12914 &, L2978 of2022 WRIT PETITION NO: 33919 OF 2021 Between: M/s GSR Cold Storage Private Limited, Flat No. 503, Vishnu Slpender, SrinagarColony, Hyderabad - 500 073, Telangana. Represented by its Director, Mr. TelaproluVeeraiah, S/o Mr. Telaprolu Lakshmaiah. ...pETtTloNER AND 't. The lncome Tax Officer, Ward - 2(1), Hyderabad, Signature Towers, Sy. No..6(P) of Kondapur, Sy. No.37(P) of Kothaguda, Opposite Botanical Gardens,Serilingampally Mandal, Range Reddy District, Hyderabad [- ]500 [084,]Telangana.6(P) of Kondapur, Sy. No.37(P) of Kothaguda, Opposite Botanical Gardens,Serilingampally Mandal, Range Reddy District, Hyderabad [- ]500 [084,]Telangana. 2. The Piincipal Commissioner of lncome f ax - 2, Hyderabad, SignatureTowers, Sy. No.. 6(P) of Kondapur, Sy. No.. 37(P) of Kothaguda, OppositeBotanical Gardens, Serilingampally Mandal, Range Reddy District, [Hyderabad]- 500 084, Telangana.Towers, Sy. No.. 6(P) of Kondapur, Sy. No.. 37(P) of Kothaguda, OppositeBotanical Gardens, Serilingampally Mandal, Range Reddy District, [Hyderabad]- 500 084, Telangana.3. The Central Boaid of Direct Taxes, Represented by its Chairman, [Department]of Revenue, Ministry of Finance, Govemment of lndia, Secretariat [Buildings,]New Delhi - 1 10 001 .of Revenue, Ministry of Finance, Govemment of lndia, Secretariat [Buildings,]New Delhi - 1 10 001 .4. The Union of lndia, Represented by its Secretary to the Government,Department of Revenue, Ministry of Finance, New Delhi [- ][110 001.]Department of Revenue, Ministry of Finance, New Delhi [- ][110 001.] ...RESPONDENTS Petition under Article 226 ot 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, Order or Direction, one, more particularly in the nature ofMandamus declaring: a. the notice dated 30/06/202 1, issued by the ['1st ][Respondent, ][in ] [and]Notice No.lTBA lASf 15114812021-2211033882987('1 ), [u/s ][148 ][of ][the ][lncome ][Tax]Act, 1961, [proposing ]to reopen the assessment of the [Petitioner, ][for ][the]Assessment Year 2O15 - 16, as arbitrary, illegal, bad in law, barred [by ][limitation,]violative of prinr;iples of natural [justice, ]and without [jurisdiction, being contrary ][to]the provisions of the lncome Tax Act, [1 ][961 ], and consequently [to ][set aside ][the]same in the inte'ests of [justice; ]& b. the No lification No.20l202 1 I F .No.37 01 [421 ]35 [2O2O-f ]PL [d ]ated [31 ] [03 12021]and Notification No. 38/2021lF.No.370142/3512O2O-TPL dated [2710412021, ][issued]by the Central tloard of Direct Taxes, the 3rd Respondent herein, extending [the]time limit under the pre-amended [provisions, ]as not applicable after [0110412021 ],after declaring ttre same as ultra vires the [provisions ]of the [lncome ][Tax ][Act, ][1961.]lA NO: 1 OF 2021 Petition u rder Section 151 CPC praying that in the circumstances stated [in]the affidavit filed in support of the [petition, ]the High Court may be [pleased to ][grant]stay of further proceedings, including any recovery, [pursuant ]to the notice dated3OtOOl2o21 , issued by the 1't Respondent, in DIN and Notice No.ITBA./AST/S/14812021- 2211033882987( 1), u/s 148 of the lncome Tax Act, 1961, for theAssessment Year 2015 - ['16, ]pending disposal of the above Writ Petition. ['] Gounsel for the Petitioners: SRl. SRI KRISHNA KOUNDANYA, SENIORCOUNSIL ALONGH WITH SRI. A.V.A. SIVA KARTIKEYA Petition u rder Section 151 CPC praying that in the circumstances stated [in]the affidavit filed in support of the [petition, ]the High Court may be [pleased to ][grant]stay of further proceedings, including any recovery, [pursuant ]to the notice dated3OtOOl2o21 , issued by the 1't Respondent, in DIN and Notice No.ITBA./AST/S/14812021- 2211033882987( 1), u/s 148 of the lncome Tax Act, 1961, for theAssessment Year 2015 - ['16, ]pending disposal of the above Writ Petition. ['] Gounsel for the Petitioners: SRl. SRI KRISHNA KOUNDANYA, SENIORCOUNSIL ALONGH WITH SRI. A.V.A. SIVA KARTIKEYA Counsel for the Respondent Nos.1 & 2: SRI A. RADHA KRISHNA Counsel for the Respondent Nos.3 & 4: SRI B. MUKHERJEE, ADVOCATE FORSRI NAMAVARAPU RAJESHWARA RAO, ASSISTANT SOLICITOR GENERALWRIT PETITION NO:23470 OF 2021 Between: Rajesh Kumar Nlaidu Yabaji, Flat No.203, Plot No.44-45, Shubham Apartments,Chinnana Thota, Old Alwal Secunderabad, Hyderabad 560 0'10. ...PETITIONER AND 1. lncome Tax Officer, Ward 15(1), Hyderabad lT Tower, AC Guards, MasabTank, Hyderabad.Tank, Hyderabad.2. The Principal Commissioner of lncome Tax-7, l.T. Towers, A.C.Guards,Hyderabac 500 004Hyderabac 500 004 3. Central Board of Direct Taxes, North Block, Central Secretariat, New Delhi,Delhi 110001 . Represented by the Secretary, Tax Policy and LegislationDivisionDelhi 110001 . Represented by the Secretary, Tax Policy and LegislationDivision 4. The Union of lndia, Represented herein [by ]the [Finance ][Secretary ][Ministry of]Finance Department of Revenue Government of lndia, [North Block, ][New]Delhi 1 1o oo'1 Finance Department of Revenue Government of lndia, [North Block, ][New]Delhi 1 1o oo'1 ...RESPoNDENTS Petition under Article 226 of the Constitution of India [praying ]that [in ][the]circumstances stated in the affidavit filed therewith, the High Court may bepleased to issue a writ, order or direction. more particularly in the nature of Wril ofCertiorari (a) Quashing the notifications dated 3110312021 and [2710412021 ]bearingNos.20l2021lF. No.37014213512O2O-fPLand38l2O21lF.No.370142/351202O-rPL,respectively, issued by the 3rd Respondent [(Annexures ]D and E) to the extent [that]they extend the applicability of Sections 148, [149 ]and [151 ][of ][the ][lT ][Act ][until]3010612021 as being ultra vires the Relaxation Act and the lT Act, and thereforewithout authority of law (b) Quashing the notice dated 30/06/2021 [bearing]No.ITBA/AST/S114812021-2211033882752(1) issued by the'lst [Respondent](Annexure-A) under Section 148. of the lT Act, as being without [jurisdiction ]andtherefore illegal or, in the alternative if this Hon'ble Court [were ][to ][hold that ][the]provisions of the Relaxation Act delegate the power to the Central Government tomodify the Operation of the [provisions ]of the lT [Act ][(c) ][Declaring ][that ][the]provisions of the Relaxation Act to the extent questioned herein are ultra vires theConstitution of lndia.lA NO: 2 OF 2021 Petition under Section 151 CPC [praying ]that [in ]the [circumstances stated ][in]the affidavit filed in support of the [petition, ]the High [Court ][may ][be pleased ][to ][(a)]stay the operation of the notice dated 30/06/2021 [bearing ][No.ITBA/AST/S/]148t2021-2211033882752(1) (Annexure-A) issued by the [1st ][Respondent ][to ][the]Petitioner under Section 148 of the IT Act for the assessment [year ][2014-1 ][5 during]the pendency of this writ petition [(b) ][pass ]an exparte order [in ][terms of ] [.1 ][(a)]above- Counsel for the Petitioners: SRl. SRI KRISHNA [KOUNDANYA, SENIOR]COUNSIL ALONGH WITH SRI. K. RAGHAVENDRA Counsel for the Respondent Nos.1 to 3: SRI J.V. (sc FoR lNcoME TAX) Counsel for the Respondent No.4: : SRI B. MUKHERJEE, NAMAVARAPU RAJESHWARA RAO, ASSISTANT Between: Suryalakshmi Cotton Mills Ltd., Registered office at Surya Towers,,6th [floor ][105]Sarilar Patel Rcad, Secunderabad Rep. by its Authorised Signatory [Pan]No AAECS1921 R ...PETtrtoNER AND Counsel for the Petitioners: SRl. SRI KRISHNA [KOUNDANYA, SENIOR]COUNSIL ALONGH WITH SRI. K. RAGHAVENDRA Counsel for the Respondent Nos.1 to 3: SRI J.V. (sc FoR lNcoME TAX) Counsel for the Respondent No.4: : SRI B. MUKHERJEE, NAMAVARAPU RAJESHWARA RAO, ASSISTANT Between: Suryalakshmi Cotton Mills Ltd., Registered office at Surya Towers,,6th [floor ][105]Sarilar Patel Rcad, Secunderabad Rep. by its Authorised Signatory [Pan]No AAECS1921 R ...PETtrtoNER AND 1. Assistant Commissioner of lncome Tax Circle 3(1), Hyderabad SignatureTowers, C)pp. Botanical Gardens Kondapur, Hyderabad - 500084.Towers, C)pp. Botanical Gardens Kondapur, Hyderabad - 500084.2. Deputy C,rmmissioner of lncome Tax Circle 3(2), Hyderabad SignatureTowers, [()pp. ]Botanical Gardens Kondapur, Hyderabad - 500084.Towers, [()pp. ]Botanical Gardens Kondapur, Hyderabad - 500084.3. Union of lndia, Rep. by its Secretary, Department of Revenue, Ministry ofFinance, lrlorth Block New Delhi - 1 10 001 [.]Finance, lrlorth Block New Delhi - 1 10 001 [.] ...RESPONDENTS Petition under Article 226 of lhe Constitution of lndia [praying ]that in thecircumstances :;tated in the affidavit filed therewith, the High Court may bepleased to issue, Writ Order or Direction more particularly in the nature of Writ ofCertiorari quzrshing the impugned Notice No.ITBA/AST/S 114812021-2211032476842(1 ) dated 1610412021 issued by the ['1st ]respondent under section148 of the lncorne Tax Act, 1 961 for A.Y.20 1 3- 14 as being without [jurisdiction,]without authoritlr of law, beyond period of limitation, contrary to [provisions ]oflncome Tax Act, arbitrary and illegal.lA NO: 1 OF 2021 Petition urrder Section 151 CPC praying that in the circumstances stated inthe affidavit filed in support of the petition, the High Court may be [pleased ]to staythe impugned Notice No.ITBA/AST/S114812021-2211032476842(1) dated1610412021 issu()d by the 1 st respondent under section ['148 ]of the lncome Tax Act,'1961 for A.Y.2013-14 and all further proceedings pursuant to impugned notice.lA NO: 1 OF 2022 Between: 1 Assistant Oommissioner of lncome Tax Circle 3(1), Hyderabad Signature2 Towers, Opp. Botanical Gardens Kondapur, Deputy Commissioner of lncome Tax Circle 3(2), Hyderabad SignatureHyderabad - 500084.Towers, Opp. Botanical Gardens Kondapur, Hyderabad - 500084.2 Towers, Opp. Botanical Gardens Kondapur, Deputy Commissioner of lncome Tax Circle 3(2), Hyderabad SignatureHyderabad - 500084.Towers, Opp. Botanical Gardens Kondapur, Hyderabad - 500084. ...Petitioners/Respondents AND 1. Suryalakshmi Cotton lr/ills Ltd., Registered office at Surya Towers, 6th floor105 Sardar Patel Road, Secunderabad - 500003 Rep. by its AuthorisedSignatory Pan No.AAECS1921 R.105 Sardar Patel Road, Secunderabad - 500003 Rep. by its AuthorisedSignatory Pan No.AAECS1921 R. ....RespondenUWrit Petitioner 2. Union of. lndia, Rep. by its Secretary, Department of Revenue, [/inistry ofFinance, North Block New Delhi - ['1 ]10 001 .Finance, North Block New Delhi - ['1 ]10 001 . (Respondent No.2 is not necessary party to this petition.) ... Res pondenURes ponde nt No.3 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 d ated 2811012021 in W.P.No.26B73 [o'f ][2021 ][.] Counsel for the Petitioner: SRl. SRI KRISHNA KOUNDANYA, SENIOR COUNSILALONGH WITH SRI. C.V. NARASIMHAM Counsel for the Respondent Nos.1 & 2: SRI J.V. PRASAD(sc FoR rNcoME TAX) Counsel forthe Respondent No.3: : SRI B. MUKHERJEE, ADVOCATE FOR SRINAMAVARAPU RAJESHWARA RAO, ASSISTANT SOLICITOR GENERAL WRIT PETITION NO: 27937 OF 2021 Between: Sri Nazarali Murad Ali Mandani, S/o. Sri Murad Ali Yousuf, ['151993, ]Ramannapet,warangal - 506002' ...PETrroNER AND (Respondent No.2 is not necessary party to this petition.) ... Res pondenURes ponde nt No.3 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 d ated 2811012021 in W.P.No.26B73 [o'f ][2021 ][.] Counsel for the Petitioner: SRl. SRI KRISHNA KOUNDANYA, SENIOR COUNSILALONGH WITH SRI. C.V. NARASIMHAM Counsel for the Respondent Nos.1 & 2: SRI J.V. PRASAD(sc FoR rNcoME TAX) Counsel forthe Respondent No.3: : SRI B. MUKHERJEE, ADVOCATE FOR SRINAMAVARAPU RAJESHWARA RAO, ASSISTANT SOLICITOR GENERAL WRIT PETITION NO: 27937 OF 2021 Between: Sri Nazarali Murad Ali Mandani, S/o. Sri Murad Ali Yousuf, ['151993, ]Ramannapet,warangal - 506002' ...PETrroNER AND 1. UNION OF lNDlA, Rep. by Secretary to Govt. of lndia, Department [of]Revenue, Ministry of Finahce, Government of lndia, North Block, [New ][Delhi-]1'10001.Revenue, Ministry of Finahce, Government of lndia, North Block, [New ][Delhi-]1'10001.2. CENTRAL BOARD OF DIRECT TAXES, Department of Revenue, [Ministry ][of]Finance, Government of lndia, North Block, New Delhi-l [10001 ], [Rep. ][by its]Chairman.Finance, Government of lndia, North Block, New Delhi-l [10001 ], [Rep. ][by its]Chairman. 3. ASSISTANT COMMISSIONER OF INCOME TAX, Circle [- 3(1), Signature]Towers, Opp. Botanical Gardens, Kondapur, Hyderabad- 500084.Towers, Opp. Botanical Gardens, Kondapur, Hyderabad- 500084. ...RESPONDENTS Petition under Article 226 of the Constitution of lndia [praying ][that in ][the]circumstances stated in the affidavit filed therewith, the [High ][Court ][may ][be] pleased to pass an order or writ especially one in the nature of writ of mandamusdeclaring:declaring: a) that he Notification No. 2Ol2O21lF No [37014213512020TP1 dated]31 .O3.2021 an,l Notification No. 38/2021lF No [37014213512020TP1 dated]27.O4.2O21 issued by the 2nd Respondent extending [the time limit ][under ][the ][pre-]amended provisions as not applicable after 01 -04.2021 [after ][declaring ][the ][same]as ultra vires th€) provisions of the lncome Tax Act [1961 ]; [and] b) that thr: notice dated 16.04.2021 issued by the 3rd [Respondent ][with ] and Notice No. ITBtuAST/SI14812021-2211032476853(1) [proposing ][to ][reopen ][the]assessment of the Petitioner for the Assessment [Yeat ][2O14'15 ][as ][being arbitrary,]illegal, bad in larv, barred by Iimitation and without [jurisdiction ]being [contrary to the]provisions of the lncome Tax Act 1961 and consequently to set aside the same.1A NO: 1 OF 2021 Petition u rder Section [1 ]51 CPC [praying ]that in the circumstances [stated ][in]the affidavit filed in support of the [petition, ]the [High Court ][may ][be ][pleased ][to stay]all further proce,:dings on the file of 3rd Respondent [pursuant ][to ][issuance ][of ][the]notice dated 16.O4.2021 with DIN and Notice No. ITBA/ASTlSl148l2O21'2211032476853( 1) calling upon the Petitioner to file return of [income ][for ][asst. ][year]2014-15. Counsel for the Petitioner: SRl. SRI KRISHNA KOUNDANYA, ALONGH WITH []SRI. ]A.V. RAGHU RAM Counsel for the Respondent No.1: : SRI B. MUKHERJEE, ADVOCATE FOR SRINAMAVARAPU RAJESHWARA RAO, ASSISTANT SOLICITOR GENERAL Counsel forthe Respondent Nos.2 & 3: SRI J.V. PRASAD (sc FoR rNcoME TAX) WRIT PETITION NO: 30420 OF 2021 Between: M/s. Vertex Ventures Health Care, Represented by Partner, Sri Sunil Kulkami,2-6-6721A, Street No.10, Himayathnagar, Hyderabad - 500029. ...'ET,T,ONER AND 1. UNION OF lNDlA, Rep. by Secretary to Govt. of lndia, Department ofRevenue, lMinistry of Finance, Govemment of India, North Block, New Delhi-Revenue, lMinistry of Finance, Govemment of India, North Block, New Delhi-'1 10001 , 2CENTRALBOARDOFDlRECTTAXES,DepartmentofRevenue'tr/inistryofFi"lrii,i, G"*rnrnent [of lndia, North Block, ][New ][Delhi-1 10001 ][, ][Rep ][by its]Chairman.Fi"lrii,i, G"*rnrnent [of lndia, North Block, ][New ][Delhi-1 10001 ][, ][Rep ][by its]Chairman. Counsel forthe Respondent Nos.2 & 3: SRI J.V. PRASAD (sc FoR rNcoME TAX) WRIT PETITION NO: 30420 OF 2021 Between: M/s. Vertex Ventures Health Care, Represented by Partner, Sri Sunil Kulkami,2-6-6721A, Street No.10, Himayathnagar, Hyderabad - 500029. ...'ET,T,ONER AND 1. UNION OF lNDlA, Rep. by Secretary to Govt. of lndia, Department ofRevenue, lMinistry of Finance, Govemment of India, North Block, New Delhi-Revenue, lMinistry of Finance, Govemment of India, North Block, New Delhi-'1 10001 , 2CENTRALBOARDOFDlRECTTAXES,DepartmentofRevenue'tr/inistryofFi"lrii,i, G"*rnrnent [of lndia, North Block, ][New ][Delhi-1 10001 ][, ][Rep ][by its]Chairman.Fi"lrii,i, G"*rnrnent [of lndia, North Block, ][New ][Delhi-1 10001 ][, ][Rep ][by its]Chairman. iNdovE rnx OFFICER, [Ward ][- ][4(1), ][l.T. ][Towers, ][A.C ][Guards, ][[/asabtank']Hvderabad [- ]500004. ...RESpoNDENTSHvderabad [- ]500004. ...RESpoNDENTS 3 Petition under Article [226 ][of ][lhe ][constitution ][of ][lndia ][praying ][that ][in ][the]circumstances stated in [the ][affidavit ][filed ][therewith, ][the ][High ][court ][may ][be]pleased to pass an order or writ [especially one ][in ][the ][nature ][of writ ][of ][mandamus]declaring: a) that the Notification [No. ][2012021lF ][No]37014213512020TPLdated3110312021 and Notification [No. ][38/202'llF ][No]37014213512020TPLdated271O4t2021 issued [by ][the ][2nd ][Respondent ][extending ][the ][time limit ][under ][the ][pre-]amended provisions [as not ][applicable ][after ][0110412021 ][after declaring ][the ][same]as ultra vires the [provisions of ][the ][lncome Tax ][Act ][1961 ][; and] b) that the notice [dated 3oto6l2o21 issued ][by ][the 3rd ][Respondent ][with ] and Notice No. [ITBA/AST/Sl14Bl2O21-2211033933346(1) proposing ][to ][reopen ][the]assessment of the [Petitioner ][for the Assessment Year 2015-16 as ][being arbitrary,]illegal, bad in law, [barred ][by limitation and without ][jurisdiction ][being contrary to ][the]provisionsofthelncomeTaxActlg6landconsequentlytosetasidethesame.lA NO: 1 OF 2021 Petition under Section [1 ][51 ][cPC ][praying ][that ][in ][the ][circumstances ][stated ][in]theaffidavitfiledinsupportofthepetition,theHighcourtmaybepleasedtostayall further [proceedings ][on the file ][of ][3rd ][Respondent pursuant ][to ][issuance ][of ][the]notice dated 3010612021 [with ] [and ][Notice ][No.ITBA/AST/S114812021-]22t1033g33346(1) calling [upon ][the ][Petitioner to ][file ][return of income ][for asst. ][year]2015-16. COUNSEI for thE [PEtitiONET: ][SRI. ] [KOUNDANYA' ] ALONGH WITH SRI. [A.V. RAGHU RAM] CounselfortheRespondentNo.l::SRIB.MUKHERJEE,ADVOCATEFORSRINAMAVARAPU [RAO, ASSISTANT SOLICITOR GENERAL] Counsel forthe [Respondent ][Nos.2 ][& ][3: SRI ][B' ] (sc FoR INCOME TAX) WRIT PETITION NO: 30446 OF [2021] Between: M/s- Vertex Ventures Health Care, Represented by [Partner, ][Sri ][Sunil ][Kulkarni,]2-6-6721A, Street No.10, Himayathnagar, Hyderabad [- ]500029. ...PETITIONER AND1. UNION OF lNDlA, Rep. by Secretary to Govt. of lndia, Department ofRevenue, Ministry of Finance, Government of lndia, [North Block, New ][Delhi-]1 10001 , 2. CENTRAI- ,BOARD OF DIRECT TAXES, Department of [Revenue, ][Ministry ][of]Finance, [r3overnment ]of lndia, North Block, New [Delhi-l 10001, ][Rep. by ][its]Chairman.Finance, [r3overnment ]of lndia, North Block, New [Delhi-l 10001, ][Rep. by ][its]Chairman. 3. INCOME TAX OFFICER, Ward - 4(1), l.T. Towers, A.C. Guards, [Masabtank,]Hvderabad - 500004' Hvderabad - 500004' ...RES'.NDENTS Petition rrnder Article 226 of lhe Constitution of lndia [praying ][that ][in ][the]circumstances stated in the affidavit filed therewith, the [High ][Court ][may ][be]pleased to pass an order or writ especially one in the nature of writ of mandamusdeclaring: AND1. UNION OF lNDlA, Rep. by Secretary to Govt. of lndia, Department ofRevenue, Ministry of Finance, Government of lndia, [North Block, New ][Delhi-]1 10001 , 2. CENTRAI- ,BOARD OF DIRECT TAXES, Department of [Revenue, ][Ministry ][of]Finance, [r3overnment ]of lndia, North Block, New [Delhi-l 10001, ][Rep. by ][its]Chairman.Finance, [r3overnment ]of lndia, North Block, New [Delhi-l 10001, ][Rep. by ][its]Chairman. 3. INCOME TAX OFFICER, Ward - 4(1), l.T. Towers, A.C. Guards, [Masabtank,]Hvderabad - 500004' Hvderabad - 500004' ...RES'.NDENTS Petition rrnder Article 226 of lhe Constitution of lndia [praying ][that ][in ][the]circumstances stated in the affidavit filed therewith, the [High ][Court ][may ][be]pleased to pass an order or writ especially one in the nature of writ of mandamusdeclaring: a) that the Notification No. 2Ol2O21lF No 37014213512020TP1 [dated]31 .03.2021 and Notification No. 3812021lF No [370142/35/2020TP1 ][dated]27.04.2021 issu':d by the 2nd Respondent extending the time [limit ][under ][the ][pre-]amended provisions as not applicable after [01 ].04.2021 after declaring [the ][same]as ultra vires th€ provisions of the lncome Tax Act 1961; and b) that the notice dated 30.06.2021 issued by the 3rd Respondent [with ] and Notice No. TBA/AST/S,114812021-22/1033933349(1) [proposing ]to reopen theassessment of the Petitioner for the Assessment Yeat 2016-17 as being arbitrary,illegal, bad in lavv, barred by limitation and without [jurisdiction ]being contrary to theprovisions of the Income Tax Act 1961 and consequently to set aside the same.lA NO: 1 OF 2021 Petition under Section 151 CPC [praying ]that in the circumstances stated [in]the affidavit filed in support of the [petition, ]the High Court may be [pleased ][to ]stayall further proceedings on the file of 3rd Respondent [pursuant ]to issuance of thenotice dated [';\O.06.2021 ]with DIN and Notice No.ITBA/AST/Sl14Bl2O21-2211033933349( I ) calling upon the Petitioner to file return of income for asst. [year]2016-17. Counsel for the Petitioner: SRl. SRI KRISHNA KOUNDANYA, SENIOR COUNSILALONGH WITH I;RI. A.V. RAGHU RAM Counsel forthe Respondent No.1 : SRI B. MUKHERJEE, ADVOCATE FOR SRINAMAVARAPU IIAJESHWARA RAO, ASSISTANT SOLICITOR GENERAL Counsel for the Respondent Nos.2 & 3: SRI B. NARASIMHA SHARMA (SC FOR INCOME TAX) WRIT PETITION NO: 30899 OF 2021 Between: M/s Vertex Ventures Health Care, Represented by Partner, Sri Sunil Kulkarni,2-6-67214, Street No.'10, Himayathnagar, Hyderabad - 500029. ...PETITIONER AND '1 . UNION OF INDIA, Rep. by Secretary to Govt. of lndia, Department ofRevenue, Ministry of Finance, Government of lndia, North Block, New Delhi-1 10001 .Revenue, Ministry of Finance, Government of lndia, North Block, New Delhi-1 10001 .2. CENTRAL BOARD OF DIRECT TAXES, Department of Revenue, Ministry ofChairman.Finance, Govemment of India, North Block, New Delhi-1 10001 , Rep. by itsChairman.Finance, Govemment of India, North Block, New Delhi-1 10001 , Rep. by its 3. INCOME TAX OFFICER, Ward- 4(1), LT. Towers, A.C. Guards, Masabtank,Hyderabad -500004.Hyderabad -500004. ...RESPONDENTS Petition under Article 226 ot lhe Constitution of lndia praying that in thecircumstances stated in the affidavit filed therewith, the High Court may bepleased to pass an order or writ especially one in the nature of writ of mandamusdeclaring: a) that the Notification No. 2Ol2O2'1lF No 37014213512020TP1 dated3110312021 and Notification No. 38/2021lF No 37014213512020TP1 dated2710412021 issued by the 2nd Respondent extending the time limit under the pre-amended provisions as not applicable after O1lO4l2O21 after declaring the sameas ultra vires the provisions of the lncome Tax Act 1961 ; and 3. INCOME TAX OFFICER, Ward- 4(1), LT. Towers, A.C. Guards, Masabtank,Hyderabad -500004.Hyderabad -500004. ...RESPONDENTS Petition under Article 226 ot lhe Constitution of lndia praying that in thecircumstances stated in the affidavit filed therewith, the High Court may bepleased to pass an order or writ especially one in the nature of writ of mandamusdeclaring: a) that the Notification No. 2Ol2O2'1lF No 37014213512020TP1 dated3110312021 and Notification No. 38/2021lF No 37014213512020TP1 dated2710412021 issued by the 2nd Respondent extending the time limit under the pre-amended provisions as not applicable after O1lO4l2O21 after declaring the sameas ultra vires the provisions of the lncome Tax Act 1961 ; and b) that the notice dated 3010012021 issued by the 3rd Respondent with DINand Notice No. ITBA/AST/5114812021-22/1033929320('l) proposing to reopen theassessment of the Petitioner for the Assessment Yeat 2O14-15 as being arbitrary,illegal, bad in law, barred by limitation and without [jurisdiction ]being contrary to theprovisions of the lncome Tax Act 1961 and consequently to set aside the same. lA NO: 1 OF 20rl'l Petition under Section 151 CPC [praying ]that in the [circumstances stated ][in]the affidavit filerl in support of the [petition, ]the [High ][Court ][may ][be ][pleased ][to ][stay]all further [proceedings ]on the file of 3rd [Respondent pursuant ][to ][issuance ][of ][the]notice dated 30.06.2021 with DIN & Notice No. 2211033929320(1) calling upon the Petitioner to file [return ][of ][income ][for ][asst. ][year]2014-15. Counsel for the Petitioner: SRl. SRI KRISHNA KOUNDANYA, ALONGH WITH SRI. A.V. RAGHU RAM Counsel for the Respondent No.1 : SRI B. MUKHERJEE, NAMAVARAPU RAJESHWARA RAO, ASSISTANT Counsel for the Respondent Nos.2 & 3: SRI B. NARASIMHA (sc FoR lNcoME TAx) WRIT PETITION NO: 34944 OF 2021 Between: Dr. Reddvs Laboatories Limited, 8-2-337, Road No.3, Banjara [Hills, ][Hyderabad- ][500]034, repiesentec by its Managing Director Mr. G.V. Prasad, S/o. [G. ][Harichandra]ReddY' ...PETrroNER AND 1. The Central Board of Direct Tax, lncome Tax Department, [New ][Delhi.]2. The Assistant Commissioner of Income Tax, Circle 8 [(1), ]Hyderabad.2. The Assistant Commissioner of Income Tax, Circle 8 [(1), ]Hyderabad. ...RESPONDENTS Petition under Article 226 of the Constitution of lndia [praying ]that [in ]thecircumstances stated in the affidavit filed therewith, the High Court [may ][be]pleased to issue a writ, order or direction more particularly in the nature of a writ ofmandamus, declaring part of the Clause A(a) relating to section 148 and theExplanation thert:in in Notification No.2O12021 dated. 31.03.2021 [and ][part of ][the]Clause A (b) relating to section 148 and the Explanation therein [in ][Notification ][No.]3812021 daled. 27 .04.202 1 issued by the [1 ]st respondent as [unconstitutional,]illegal and ultra vires the lncome Tax Act, 1961 and the Constitution [of ][lndia, ][and] consequently quash the impugned notice under Section 148 in DIN and Notice No.ITBA/AST/5/14812021-221103391841 3(1 ) dated. 30.06.2O21 lor the Assessmentyear 2O14-'15. lA NO: 1 OF 2021 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 thean interim injuction restraining the 2nd respondent for its superiors, subordinates,etc, from taking any further steps consequent to the notice issued U/S 148 of theAct Dt. 30.06.2021 in DIN and Notice No. ITDtuAST/ 5114812021-2211033918413('l ) issued by the 2nd respondent Dt. 30.06.2021 for AssessmentYear 2014-15 in PAN. pending disposal of this writ petition. lA NO: 2 OF 2021 consequently quash the impugned notice under Section 148 in DIN and Notice No.ITBA/AST/5/14812021-221103391841 3(1 ) dated. 30.06.2O21 lor the Assessmentyear 2O14-'15. lA NO: 1 OF 2021 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 thean interim injuction restraining the 2nd respondent for its superiors, subordinates,etc, from taking any further steps consequent to the notice issued U/S 148 of theAct Dt. 30.06.2021 in DIN and Notice No. ITDtuAST/ 5114812021-2211033918413('l ) issued by the 2nd respondent Dt. 30.06.2021 for AssessmentYear 2014-15 in PAN. pending disposal of this writ petition. lA NO: 2 OF 2021 Petition under Section ['1 ]51 CPC praying that in the circumstances stated inthe affidavit filed in support of the petition, the High Court may be [pleased ]to [grant]an order of interim stay of part of the Clause A(a) relating to Section 148 and theExplanation therein in Notification No. 2Ol2O21 dated and part of the Clause A (b)relating to section 148 and the Explanation therein in the Notification No. 38/2021dated.27.O4.2021 pending disposal of this writ [petition.] Counsel for the Petitioner: SRl. SRI KRISHNA KOUNDANYA, SENIOR COUNSILALONGH WITH SRI. M, KARTHIK PAVAN KUMAR Counsel forthe Respondents: SRI A. RADHA KRISHNA(sc FoR rNcoME TAX) WRIT PETITION No: 34949 OF 2021 Between: Dr. Reddy's Laboratories Limited, 8-2-337, Road No.3, Banjara Hills, Hyderabad-500 034, represented by its Managing Director Mr. G.V. Prasad, S/o. G. HarichandraReddy. ...PETITIONER AND '1. The Central Board of Direct Tax, lncome Tax Department, New Delhi2. The Assistant Commissioner of lncome Tax, Circle 8 (1), Hyderabad.2. The Assistant Commissioner of lncome Tax, Circle 8 (1), Hyderabad. ...RESPONDENTS Petition under Article 226 ot the Constitution of lndia [praying ]that in thecircumstances stated in the affidavit filed therewith, the High Court may be pleased to issue [;l ][writ' ][order ][or direction ][more particularly in the nature ][of ][a writ ][of]mandamus, [decl,rring ][part ][of ][the ][Clause ][A(a) ][relating ][to ][section 148 ][and ][the]ExplanationtherrrininNotificationNo.2ollo2ldaled.3llo3l202landpartoftheClauseA(b)rela:ingtosectionl48andtheExplanationthereininNotificationNo.3Sl2o2ldaled.2TlO4t202lissuedbythelStrespondentaSunconstitutional'illegalandultraviresthelncomeTaxAct,lg6landtheConstitutionoflndia'andconsequently [quzrsh ][the ][impugned notice under ][Section ][148 in DIN and Notice No']ITBAJAST/s/148ti2o21-2211033851432(1)daled.2gto6l2o2lfortheAssessmentyeat 2016-17.mandamus, [decl,rring ][part ][of ][the ][Clause ][A(a) ][relating ][to ][section 148 ][and ][the]ExplanationtherrrininNotificationNo.2ollo2ldaled.3llo3l202landpartoftheClauseA(b)rela:ingtosectionl48andtheExplanationthereininNotificationNo.3Sl2o2ldaled.2TlO4t202lissuedbythelStrespondentaSunconstitutional'illegalandultraviresthelncomeTaxAct,lg6landtheConstitutionoflndia'andconsequently [quzrsh ][the ][impugned notice under ][Section ][148 in DIN and Notice No']ITBAJAST/s/148ti2o21-2211033851432(1)daled.2gto6l2o2lfortheAssessmentyeat 2016-17. IA NO:1 OF [2O2'] PetitionUnderSectionl5lCPCprayingthatinthecircumstancesstatedinthe affidavit [filed ][in support of ][the petition' ][the ][High ][Court ][may be pleased to grant]anorderofinterirlStayofpartoftheClauseA(a)relatingtosectionl4Sandthethererin [in ][Notification ][No.2012021 ][dated and ][part ][of ][the clause A ][(b)]Explanation relating to section [148 ][and ][the ][Explanation ][therein in ][the ][Notification ][No ][38/2021]dated. 27 [tO4t2O21 ][pending disposal of this ][writ petition'] IA NO: 2 OF 202'l IA NO:1 OF [2O2'] PetitionUnderSectionl5lCPCprayingthatinthecircumstancesstatedinthe affidavit [filed ][in support of ][the petition' ][the ][High ][Court ][may be pleased to grant]anorderofinterirlStayofpartoftheClauseA(a)relatingtosectionl4Sandthethererin [in ][Notification ][No.2012021 ][dated and ][part ][of ][the clause A ][(b)]Explanation relating to section [148 ][and ][the ][Explanation ][therein in ][the ][Notification ][No ][38/2021]dated. 27 [tO4t2O21 ][pending disposal of this ][writ petition'] IA NO: 2 OF 202'l PetitionurderSection'lslCPCprayingthatinthecircumstancesstatedinthe affidavit filed in [support ][of ][the ][petition, ][the ][High ][Court ][may ][be ][pleased ][interim]injunction restraining [the ][2nd ][respondent ][for ][its superiors' subordinates' ][etc' ][from]taking any further [steps consequent ][to the ][notice issued U/S ][148 of ][the ][Act ][Dt']3oto6l2o21inI)lNandNoticeNo.ITDA/ASTtst148t2o21.22l1033851432(1)issued by the [2rtd respondent ][Dt. ][2gtOOl2O21 ][for ][Assessment ][Year 2016-17 ][in]PAN. [pending disposal of this ][writ ][petition'] Counsel for the [lPetitioner: ][SRl. SRI KRISHNA KOUNDANYA' SENIOR COUNSIL]ALONGH WITH [SRI. ][M. ] Counsel for the [Respondents: ] [A. RADHA ] (sc FoR lNcoME [TAX)] WRIT PETITI[ON NO: 34954][ oF ][2021] Between:Dr.Reddv'sLab.)ratoriesLimited,S.2-33T,RoadNo.3,BanjaraHills,Hyderabad-E'oo'd!i, Reddy",i,,.'"!;ii;d [ij;ldM;;6ing ][DirLciorMr' ] [V' ][Prasa.d' ][Sio' ] [Harichandra]...PETITIONER AND 1. The Central Board of Direct Tax, lncome Tax Department, New Delhi 2. The Assistant Commissioner of lncome Tax, Circle 8 (1), Hyderabad. "..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 order or direction more particularly in the nature of a writ ofmandamus, declaring part of the Clause A(a) relating to section 14B and theExplanation therein in Notification No. 2012021 dated 31.03.2021 and part of theClause A (b) relating to section 148 and the Explanation therein in Notification No.3812021 dated. 27 .04.2021 issued by the 1st respondent as unconstitutional,illegal and ultra vires the lncome Tax Act, 1961 and the Constitution of lndia, andconsequently quash the impugned notice under Section 148 in DIN and Notice No.ITBAiAST/S/14812021-2211033918427(1) dated. 30.06.2021 for the Assessmentyear 2O13-14. lA NO: 1 OF 2021 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 grantan order of interim stay of part of the Clause A(a) relating to Section 148 and theExplanation therein in Notification No.2012021 dated and part of the Clause A (a)relating to section 148 and the Explanation therein in the Notification No. 38/202'1daled'. 27.O4.2021 pending disposal of this writ petition. lA NO: 2 OF 2021 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 prayedthat an interim injunction restraining the 2nd respondent or its superiors, etc., fromtaking any further steps consequent to the notice issued under section 148 of theAct dt. 30.06.2021 in DIN & Notice No. ITBtuAST/511481202'|-2211O33918427 (1),issued by the 2nd respondent dated: 30.06.2021 for Assessment Year 2013-14 inPAN' tuqACD7999Q, pending disposal of the above writ petition. Counsel for the Petitioner: SRl. SRI KRISHNA KOUNDANYA, SENIOR COUNSILALONGH WITH SRI. M. KARTHIK PAVAN KUMAR Counsel for the Respondents: SRI A. RADHA KRISHNA (sc FoR rNcoME TAX) WRIT PETITION NO: 34974 OF 2021 Between: 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 prayedthat an interim injunction restraining the 2nd respondent or its superiors, etc., fromtaking any further steps consequent to the notice issued under section 148 of theAct dt. 30.06.2021 in DIN & Notice No. ITBtuAST/511481202'|-2211O33918427 (1),issued by the 2nd respondent dated: 30.06.2021 for Assessment Year 2013-14 inPAN' tuqACD7999Q, pending disposal of the above writ petition. Counsel for the Petitioner: SRl. SRI KRISHNA KOUNDANYA, SENIOR COUNSILALONGH WITH SRI. M. KARTHIK PAVAN KUMAR Counsel for the Respondents: SRI A. RADHA KRISHNA (sc FoR rNcoME TAX) WRIT PETITION NO: 34974 OF 2021 Between: Q1 lgddy's [Laboratories Limited, 8-2-337, Road No.3, ]Baniara Hills. Hvderabad_500 034. represented by its Managing Director Mr. G.V. prasa'd, s/o. G. HdrichandraReddy....PETITIONER AND 1. The Central Board of Direct Tax, Income Tax Department, New Delhi.2. The Assistant Commissioner of lncome Tax, Cirile 8 (.1 ), Hyderabad. ...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, order or direction more particularly in the nature of a writof mandamus, dt-'claring part of the clause A(a) relating to section 148 and theExplanation therr:in in Notification No. 2ol2o21 dated. 31.03.2021 and part of thepleased to issue a writ, order or direction more particularly in the nature of a writof mandamus, dt-'claring part of the clause A(a) relating to section 148 and theExplanation therr:in in Notification No. 2ol2o21 dated. 31.03.2021 and part of theclause A (b) relating to section 148 and the Explanation therein in NotificationNo. 38/2021 dated. 27.04.2021 issued by the 1st respondent as unconstitutiona l,illegal and ultra v res the lncome Tax Act, 196'l and the constitution of lndia, andconsequently quzrsh the impugned notice under section '14g in DIN and Noticeillegal and ultra v res the lncome Tax Act, 196'l and the constitution of lndia, andconsequently quzrsh the impugned notice under section '14g in DIN and NoticeNo.lrBA/AST/5t1.18t2021-22t103385i431 (1) dated: 29.06.2021 for theAssessment year 201 5-16.lA NO: 1 OF 2021Assessment year 201 5-16.lA NO: 1 OF 2021 Petition unrier section 151 cpc praying that in the circumstances statedin the affidavit fil:d in support of the petition, the High court may be pleasedprayed that an interim injunction restraining the 2nd respondent for its superiors,subordinates, etc, from taking any further steps consequent to the notice issuedU/s 148 of the Arr Dt 29.06.2021 in DIN & Notice No. trBA/AST/s/148t2021-22/1033851431(1) issued by the 2nd respondent DL.29.06.2021 for AssessmentYear 2016-17 in PAN: AAACDTggge pending disposar of this writ petition.lA NO: 2 OF 2021 Petition under section i 51 cpc praying that in the circumstances statedin the affidavit file(i in support of the petition, the High court may be pleased to grant an order of interim stay of part of the crause A(a) rerating to section .148and the Expranation therein in Notification No. 2or2o21 dated. 3.1/03/2 o21 andpart of the clause A (b) rerating to section 'r4g and the Expranation therein in theNotification No. 38/2021 dared: 27 .O4.2021 part of the clause A (b) rerating to section 'r4g and the Expranation therein in theNotification No. 38/2021 dared: 27 .O4.2021 pending disposar of this writ petition. counsel for the Petitioner: SRr. sRr KRISHNA KouNDANYA, sENroR couNS|LALONGH WITH SRI. M. KARTHIK PAVAN KUMAR Counsel for the Respondents: SRI A. RADHA KRISHNA(sc FoR TNCOME TAX)(sc FoR TNCOME TAX) WRIT PETITI ON NO: 36910 0F 2021 Between: grant an order of interim stay of part of the crause A(a) rerating to section .148and the Expranation therein in Notification No. 2or2o21 dated. 3.1/03/2 o21 andpart of the clause A (b) rerating to section 'r4g and the Expranation therein in theNotification No. 38/2021 dared: 27 .O4.2021 part of the clause A (b) rerating to section 'r4g and the Expranation therein in theNotification No. 38/2021 dared: 27 .O4.2021 pending disposar of this writ petition. counsel for the Petitioner: SRr. sRr KRISHNA KouNDANYA, sENroR couNS|LALONGH WITH SRI. M. KARTHIK PAVAN KUMAR Counsel for the Respondents: SRI A. RADHA KRISHNA(sc FoR TNCOME TAX)(sc FoR TNCOME TAX) WRIT PETITI ON NO: 36910 0F 2021 Between: Salasaar lron and Steels private Limited, Office at .2]_l_816 to g19, Flat No.l01,satya sarovar. Hioh corrrt.noaz, chuni;""8;;r, [-Hyderabad ]-500002. pANAAMCSsS34N Repl bv its ri/aniling oiii,.t6l'tr'1. vi""d"K;;r;;;;;,"i,"a)".Jagdish Prashad, OtN .OZZSSSOZJagdish Prashad, OtN .OZZSSSOZ ...PETITIONER AND t.The Principal Commissioner of lncome-Tax-|, Hyderabad, Signature Towers,Kgnd.aOur, Kothaguda, Hyderabad_50d08z. ["' ][r.,vvsvu]The Principal Commissioner of lncome-Tax-|, Hyderabad, Signature Towers,Kgnd.aOur, Kothaguda, Hyderabad_50d08z. ["' ][r.,vvsvu]2.I he Additional/ JoinU Commissioner of income Tax, Range _3, Signature'lTowers, Kond apur, Kotha g uda, HvO OrO"_Sb"Oo8a .'''rne Asststant Commissioner.of lncone "ia Tax, Circle _3 (1), Signature Towers.'lTowers, Kond apur, Kotha g uda, HvO OrO"_Sb"Oo8a .'''rne Asststant Commissioner.of lncone "ia Tax, Circle _3 (1), Signature Towers.Stffi ,'J[Bi,f ?ni:R:l'd,t""llfl5:,[tysiu."#'H"r;;i";,c,;il;:,' ...RESPONDENTS Petition under Articre 226 ot the constitution of rndia praying that in thecircumstances stated in the affidavit fired therewith, the High court may bepleased to issue a writ, order or direction, more particurarry one in the nature ofwrit of Mandamus decraring the impugned notice dated 06.04.2021 under theerstwhire section 148 of the rncome Tax Act, 'rg61 for the Assessment year 2015_'16 under DIN and Notice No.lrBA,/Asrtsr14}r2o21-22t1o32227g19(1) approvedby the 1st respondent and issued by the 3rd respondent as ilegar, arbitrary andvoid abinitio, as it is without jurisdiction and even otherwise invarid since theoriginal, assessment was u/s.143(3) of the Act dated 17.1o.2017 andconsequentry to quash the same arong with aI consequentiar actions, incrudingnotices issueduls.143(2) and 142(1) of the Act and stay the consequentialactions. lA NO: 1 OF 2021 Petition under Section 151 CPC [praying ]that in the circumstances [stated ][in]the affidavit file(j in support of the [petition, ]the High [Court ][may ][be ][pleased to stay]all further [proceedings ]initiated under the [erstwhile Section ][148 ][of ][the ][Act ][for ][the]Assessment Year 2015-16 in DIN and [Notice ][No.ITBAiAST/S 114Bl2O21']2211032227919, 1) approved by the 1st respondent and [issued ][by the ][3rd]respondent [pending ]in terms of Section 143(3) [r/w. ][Section 147 ][of ][the ][including]the notices uls.143(2) daled 27 .09.2021 and [142(1) dated ][12.11 ][.2021 ][.]Counsel for the Petitioner: SRl. SRI KRISHNA [KOUNDANYA, SENIOR COUNSIL]ALONGH WITH SRI. C.P. RAMASWAMI Counsel for the Respondents: SRI J.V. PRASAD [(SC FOR INCOME TAX)] WRIT PETITION NO: 36912 OF 2021 Between: Sri Navdurga Bi lets Private Limited, Office at [. ][21-1-686, ][Rikab ][Gunj, ][Hyderabad.]PAN. AAlCSl l)09A Rep. by its Managing [Director ][Shashikant ][Aganrval]S/o.Chandrakanl Agarwal, aged about 49 years. ...'ET'T'ONER AND 1The Principal Commissioner of lncome Tax-1, Hyderabad, [Signature Towers,]Kondapur Kothaguda, Hyderabad-500084.Kondapur Kothaguda, Hyderabad-500084.2The Additional/ JoinU Commissioner of lncome Tax, Range [-3, ][Signature]Towers, Kondapur, Kothaguda, Hyderabad-500084.Towers, Kondapur, Kothaguda, Hyderabad-500084. Counsel for the Respondents: SRI J.V. PRASAD [(SC FOR INCOME TAX)] WRIT PETITION NO: 36912 OF 2021 Between: Sri Navdurga Bi lets Private Limited, Office at [. ][21-1-686, ][Rikab ][Gunj, ][Hyderabad.]PAN. AAlCSl l)09A Rep. by its Managing [Director ][Shashikant ][Aganrval]S/o.Chandrakanl Agarwal, aged about 49 years. ...'ET'T'ONER AND 1The Principal Commissioner of lncome Tax-1, Hyderabad, [Signature Towers,]Kondapur Kothaguda, Hyderabad-500084.Kondapur Kothaguda, Hyderabad-500084.2The Additional/ JoinU Commissioner of lncome Tax, Range [-3, ][Signature]Towers, Kondapur, Kothaguda, Hyderabad-500084.Towers, Kondapur, Kothaguda, Hyderabad-500084. 3The Depu.y/As6istant Commissioner of lncome Tax, Circle [-3 ][(1), ][Signature]Towers, Si.No.6(P) of Kondapur, Sy.No.37(P) Kothaguda, Opp, [Botanical]Gardens, Serilingampally [(tvl), ]R.R. District, Hyderabad [-500084 ]Towers, Si.No.6(P) of Kondapur, Sy.No.37(P) Kothaguda, Opp, [Botanical]Gardens, Serilingampally [(tvl), ]R.R. District, Hyderabad [-500084 ] 'ONDENTS Petition under Article 226 of the Constitution of lndia [praying ][that in ][the]circumstances :;tated in the affidavit filed therewith, [the ][High ][Court ][may ][be]pleased to issue a writ, order or direction, more particularly one in the nature ofWrit of Mandarrus declaring the impugned notice dated [OOlO4l2O21 ]under [the]erstwhile Sectiol 148 of the lncome Tax Act, 1961 [for ]the [A.Y.2014- 15 ][under]DIN and Notice No.lTBAlASf lgl4Bl2O2l- 2211032227918(1) approved [by ][the]'l st respondent and issued by the 3rdrespondent as illegal, arbitrary and void abinitio, as it is w thout [jurisdiction ]and even otherwise invalid since [the ][original]assessment was; u/s.143(3) of the Act dated 0711012016 and consequently [1o]quash the same along with all consequential actions, including notices issueduls.143(2) and 142(1) of the Act and stay the consequential [actions.] lA NO: 1 OF 2021 Petition under Section 151 CPC [praying ][that ][in ][the ][circumstances ][stated]in the affidavit filed in support [of the ][petition, ][the ][High Court may ][be ][pleased ][to]stay all further [proceedings ]initiated [under ][the erstwhile Section ]['148 ][of ][the ][Act]for the A.Y.2O14-15 in DIN and [Notice ][No.ITBA/AST/S/148/ ][2021']2211032227918(1) approved by the [1St ][respondent ][and ][issued ][by ][the ][3rd]respondent pending in terms of [section ][143(3) ][r/w. ][section ][147 ][of lhe ][including]the notices uls.143(2) dated [2BlO9l2O21 ][and ][142(1\ dated ][1211112021 ][-] Counsel for the Petitioners: [SRl. SRI KRISHNA KOUNDANYA, SENIOR]COUNSIL ALONGH WITH [SRI. C.P. RAMASWAMI] Counsel for the Respondents: [J.V. ] [(SC ][FOR INCOME TAX)]