Wp/8421/2024 Of Sri Rajendra Prasad Bansiwal v. The Income Tax Officer

HIGH COURT TH€ [TELAI.IGANA]AT HYDERABAD(Special Original Jurisdiction) TUESDAY,THE SECOND TWO THOUSAND TWENW PRESENTTHE HONOURABLE JUSTICE ANDTHE HONOURABLE [JUSTICE N.TUKARAMJI] WRIT PETITION NOS:841[8. 8421.8443.8458 .8a90 ANO 85'l][ 10F2024] W.P.NO: 8418 OF 2021 Between: Aruna Devi Vancha, D/o. Sri [M. Veera ][Reddy, ][aged about ][66 ][yeac, ][Occ]Agriculture, North Avenue [29, Near ][Apollo ][Readh ][Fbspital' ][Saraswathi Nagar,]Karimnagar -5o50o1' ...pETrroNER AND Assessment Unit, Natiorral Faceless [Assessment ][Centre, ][lncome ][Tax]Department, Miniltry of Finance, [Room ][No. ][1O1, ][2nd ][Floor, ][E-Ramp,]Jairaharlal Nehru Stadium, [Delhi ][- ][110 ][0O3.]Department, Miniltry of Finance, [Room ][No. ][1O1, ][2nd ][Floor, ][E-Ramp,]Jairaharlal Nehru Stadium, [Delhi ][- ][110 ][0O3.]2The lncome Tax Officer, Ward - [2, ][Myakar ][Bhavan, ][Near ][Natraj ][Theatre']Karimnagar [- ]505001' ...RES'oNDENTSKarimnagar [- ]505001' ...RES'oNDENTS Petition under Arlicle 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 direction, especially one [in the nature of ] MANDAMUS holding that the order [passed ][by ][1"t ][Respondent ][u/s. ][147 ][r'w's]144E of the Act, d1.14tO312O24 with [No ][lTBNASTlSl147lzO23-]2411062620742(1) for{he Ay.2015-16, [as ][arbitrary, ][i{legal, ][bad ][in ][law, ][void ][ab]initio, apart from being violative [of ][provisions ][of ][section ][148 ][A and ][sectioo ][149 ][of]the Act and also contrary to the [circular ][issued ][by ] [and provisions of section]151A of the Act, and consequently set [aside the ][order ][passed ][by ][1st ][Respondent]uls. 147 r.w.s 1448 of the Act, [dt.141O3.2O24 ][with ] [No ][lTStuAST/S ][114712023']24t'1O6262O7 42(1 ) for the Ay.2O15-16 and [all ][consequential proceedings pursuant]thereto 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 ]lo stayall. further [proceedings, ]including an)r recovery, [pursuant ]to the order [passed ]bythe 1"t Respondent uls. 147 r.w.s 1448 of the Act, dl.14to3t2o24 with DINNo:lTBA"/AST/S I 1 47 12023-241 10626207 42(1) for the Ay.201 5-1 6 W.P. NO: a421 0F 2024 Between: Sri Rajendra Prasad Bansiwal, S/o. Sri Chunnilal, aged about 48 [years, Occ.]Business, MIG 110, Attapur Mushk Mahal, Hyderabad [- ]500048. ...PETINONER AtlD 1The Income Tax Officer, Ward [- ]8(1), Signature [Towers, ]Opp. BotanicalGardens, Kondapur. Hyderabad [- ]500084.Gardens, Kondapur. Hyderabad [- ]500084.2Assessment Unit, National Faceless Assessment Centre, lncome TaxDepartment, Ministry of Finance, Room No. 401, 2nd Floor, E-Ramp,Jawaharlal Nehru Stadium. Delhi [-110 ]003- Department, Ministry of Finance, Room No. 401, 2nd Floor, E-Ramp,Jawaharlal Nehru Stadium. Delhi [-110 ]003- ...RES'ONOENTS Petition under Ad.icle 226 of the Constitution of lndia [praying ]that in thecircumstances stated in the affidavit filed therewith, the High Courl may bepleased to pass an order or direction, especially one in the nature of WRIT OFMANDAMUS holding that the order [passed ]by 1st Respondent u/s. 147 r.w.s.144 of the Act, dt.27.O2.2O24 with DIN No.ITBAIAST/S114712023-2411061579072( 1 ) for the Ay.2O19-2o, as arbitrary, illegal, bad in law, void abinitio, apart from being violative of provisions of section 148A and section [149 ]ofthe Act and also contrary to the circular issued by CBDT and [provisions ]ofsection 1514 of the Act, and consequently set aside the order [passed ]by [1St]Respondent u/s. 147 r.w.s. 144 of the Act, [dt.27 ].O2.2O24 with No.ITBA/AST/S114712023-2411061579072(1) for the Ay.2019-20 and [all]consequential [proceedings ][pursuant ]thereto A NO: 1 OF 2024 A NO: 1 OF 2024 Petition under Sec{ion [151 ][cPC ][praying ][that ][in the ][circumstances stated]in the affidavit filed [in support of ][the ][petition, ][the ][High ][Court ][may ][be ][pleased ][{o]stay all further [proceedings, including ][any ][recovery, pursuant ][to ][the ][order]passedbythelstRespondentU/s.147r.w.s.144oftheAcl,dt.27.o2.2o24wilhD I N No. TBA/A [lS ][t ][1 ][47 ][t2O23 ][-24t ][1 ][061 ][57 9O7 ][2( ][1 ][) ][for ][the ][Av'2O ][1 ] [-2O] w.P NO: 8443 OF 2024 Between: Sri Mahesh Reddv [Allola, ][Aged ][about ][44 ][years, ][5-11-5117 ][H, ] [Marg'] Priyadarshini Nag6r, [Nirmal - 504106] ...PETITIONER AND 1Assessment Unit, [National Faceless Assessrnent ][Centre' ][lncome ][Tax]o"oirt ent. Miniitrv of [Finan@, ][Roorn ][No. 401, 2nd Floor, E-Ramp']Jawaharlal Nehru Siadium, [Delhi ][- ][110 ][003.]o"oirt ent. Miniitrv of [Finan@, ][Roorn ][No. 401, 2nd Floor, E-Ramp']Jawaharlal Nehru Siadium, [Delhi ][- ][110 ][003.]2ih.in-.. Tax [Officer, ][Ward ][1, ][Nirmal, ][Ward ][1' Nirmal-504101] ..RESPONDENTS Petition under Arlicle [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 direction, [especially ][one in the ][nature ][of WRIT ] MANDAMUS holding [that ][the order ][passed ][by ][1'r ][Respondent ][u/s' ][147 r'w ][s]1448 of the Act, [dl.28lo2l2L24 ][with ] [No-ITBA/AST/S/14- ][2023']2411061701322(1)fortheAy.2018-'l9,asawry,illegal'badinlaw'voidabinitioapart from being [violative ][of ][provisions of section ][148A ][and section ][149 ][of the Act]and also contrary to the [circular ][issued by GEDT and provisions ][of section ][151A]of the Act, and consequently [set aside ][the ][order ][passed ][by ][1"t ][Respondent u/s']147r.w.S1448oftheAct,dt.28lo2l2o24withDlNNo{TBfuAST/S114712023-2411061701322(1) [for the Ay.2018-19 ][and ][all consequential proceedings pursuant]thereto IA NO: 1 OF 2021 PetitionunderSectionlslCPCprayingthatk]theckcumstanc€sstatedinthe affidavit filed in support [of the petitiofl, the ][High ][Court ][may ][be ][pleased ][to stay]all further [proceedings, ]including [any ][r@very, ][pursuanl ][to ][the ][order passed ][by] the 1sr Respondent [u/s. ][147 ][r.w.s ][1448 ][of the Act, dl.28l12l2i24 ][with DIN ][No-]ITBAJAST/S/1 [47 ]t2o23-24t [1061701322(1) ][for ][the ][Av.201 ][8-1 ][I] w.P.NO:8158OF [2O24] Between: Smt. Swapna Yalala, [Wo. ][Sri ][Sreeram Reddy ][Yalla' ][aqed ][qbou! ]^4-4- [ygars']Occ. Uouie Wite, [1-2, ][Gollurguda, ][Shabad Mandal, R. ][R. ][District ][- ][501217'] ...PETITIONER AND 1. " Assessment Unit, National [Faceless ][Assessment ][Cenlre, lncome ][Tax]ij6orrt."^i, t'linilt.v of Finance. Room No. 4o1 ' 2nd Floor, E-Ramp,Jariyahadat Nehru Stadium, [Delhi ][- ][1 ][10 ][003.]ij6orrt."^i, t'linilt.v of Finance. Room No. 4o1 ' 2nd Floor, E-Ramp,Jariyahadat Nehru Stadium, [Delhi ][- ][1 ][10 ][003.]z. itre-incohe Tax Officer, [Ward ][- ][8(1), ][Signature ][Towers, ][Opp' ][Botanical]Gardens, Kondapur, [Hyderabad ][- ][500084. ]...RES'ONOENTSGardens, Kondapur, [Hyderabad ][- ][500084. ]...RES'ONOENTS w.P.NO:8158OF [2O24] Between: Smt. Swapna Yalala, [Wo. ][Sri ][Sreeram Reddy ][Yalla' ][aqed ][qbou! ]^4-4- [ygars']Occ. Uouie Wite, [1-2, ][Gollurguda, ][Shabad Mandal, R. ][R. ][District ][- ][501217'] ...PETITIONER AND 1. " Assessment Unit, National [Faceless ][Assessment ][Cenlre, lncome ][Tax]ij6orrt."^i, t'linilt.v of Finance. Room No. 4o1 ' 2nd Floor, E-Ramp,Jariyahadat Nehru Stadium, [Delhi ][- ][1 ][10 ][003.]ij6orrt."^i, t'linilt.v of Finance. Room No. 4o1 ' 2nd Floor, E-Ramp,Jariyahadat Nehru Stadium, [Delhi ][- ][1 ][10 ][003.]z. itre-incohe Tax Officer, [Ward ][- ][8(1), ][Signature ][Towers, ][Opp' ][Botanical]Gardens, Kondapur, [Hyderabad ][- ][500084. ]...RES'ONOENTSGardens, Kondapur, [Hyderabad ][- ][500084. ]...RES'ONOENTS PetitionunderArticle226oftheConstitutionoflndiaprayingthatin.thecircumstances stated [in ][the ][affidavit filed ][therewith, ][the ][High ][court ][may ][be]pleased to pass an order or direction, [especially one in ][the ][nature ][of WRIT ] MANDAMUS holding [that ][the ][order ][passed ][by ][1 ][st ][Respondent ][u/s' ][147 ][r'w's]1448 of the Act, [dt.O4.O3.2024 ][with ] [No'ITBtuAST/S ][l1'4712023-]24/fi61g74134(1)fortheAy.2015-l6,asarbitrary,illegal,badinlaw,voidabinitio, apart from being [violative of ][provisions ][of section l4SA ][and ][section ][149 ][of]the Act and also [contrary ][to ][the ][circular issued ][by ] [and ][provisions of]section 1514 of the [Act, ][and ][consequently ][set ][aside ][the ][order passed ][by ][1st]uls. [147 ][r.w.s 1448 ][of ][the Act, ][dl'o4 ]['03 ]['2024 ][with ][DtN]Respondent No.ITBtuAST/S t147t2}23-24t1061974134(1) [for the ][Ay.2015-16 ][and ][all]consequential [proceedings pursuant ][thereto]!A NO: 1 OF 2024 PetitionunderSectionl5lCPCprayingthatinthecircumstancesstatedin the affidavit filed [in support ][of ][the petition, ][the ][High ][court ][may ][be ][pleased' to]stay all further [proceedings, including ][any ][recovery, pursuant ][to ][the ][order]passedbythelstRespondentu/s.147r.w.s144B-oftheAct,dt.04.03.2o24withDIN No. ITBA/AST [tS ][t ][1 ][47 12023-24t1O61 ][97 ][41 ][34( ][1 ]) [for the Ay ][20 ][1 ][5-1 ][6] W.P. NO: A19OOF m24 Between: S. Kamala B Boinwad, W/o. Sri Dafta Boinwad, aged about [[z16]]Business, 5-5-1OB|2/8, Manikyanima Colony, Rajendranagar, R.500030, [[z16]]y€afs, occ.R.R. District -R.R. District -...PETINONER AND 1 . Assessment Unit, National Faceless Assessment Centre, lncome TaxDepartment, Ministry of Finance, Room l,&c. 4O1, 2il Floor, ERamp,Jawahadal Nehru Stadium, Delhi -1 10 003.Department, Ministry of Finance, Room l,&c. 4O1, 2il Floor, ERamp,Jawahadal Nehru Stadium, Delhi -1 10 003.2. The lncome Tax Officer, Ward - 8(1), Signature Towers, Opp. BotanicalGardens, Kondapur, Hyderabad - 500084.Gardens, Kondapur, Hyderabad - 500084. ...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 pass an order or direction, especially one in the nature of WRIT OFMANDAMUS holding that the order passed by 1st Respondent u/s. 147 r.w.s.144 r.w.s 1448 of the Act, dt.2310312024 with DIN No.ITBNAST/S114712O23-2411O63249a29(1) for the Ay.2O19-2O, as arbitrary, illegal, bad in law, void abinitio, apart from being violative of provisions of section 148A afld section 149 ofthe Act and also contrary to the circular issued by CBDT and provisions ofsection 151A of the Act, and consequently set aside the order passed by 1StRespondent uls. 147 r.w.s. 144 r.w.s 1448 of the Act, dt.23lo3l2o24 with DINNo.ITBA"/AST/S 114712O23-2411O632a9829('l ) for the Ay.2019-20 and allconsequenlial proceedings pursuant theretolA NO: 1 OF 2024 Petition under Section 151 CPC praying that in the circumstanc€s statedin the affi<Javit filed in support of the petition, lhe High Court may be pleased tostay all further proceedings, including any recovery, pursuant to the orderpassed by the 1st Respondent uts. 147 t.w.s. 144 r.w.s 144E} of the Act,dt.23lo3l2o24 with DIN No.|TBA/AST/S114712023-2411O63249829(1) for theAy.2O19-2o w.P. NO a511 0F 2024 Between: Sri Nagaiah Yaski, S;ro. Sri Y. [Manaiah, ][aged ][about ][72 ][years' ][Occ. ][Retired]empbyee, 4-5-169. Old Guni. Vikarabad [- ]501101 ...PET|TiONER AND1. Assessment Unit, National Faceless Assessment Centre, lncom€ TaxDepartment, Ministryof Finance,.. [Room ][No. ][401' ][2nd ][Floor' ][E*amp,]Jar,vahadal Nehru Stadium, [Delhi ][1 ][10 ][003.]2. The lncome Tax Officer, [Wa,rd ][1.4-2-1041, ][Ramaiahguda, Vikarabad 501101'] ...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 direction, especially [one ][in ][the ][nature ][of ] MANDAMUS holding that [the order passed ][by ][1sl ][Respondent ][uls. ][147 Fw's]'t 44 r.w.s 1448 of the AcL dt.o2.o3.2o24 with DIN No. ITBtuAST/S.114712O23-24t1O61879477 [('l ]) for the Ay.2015-16, [as ][arbitrary. illegal. ][bad ][in law, ][void ][ab]initio, apart from being violative [of provisions of section ][148A and ][section ][149 ][of]the Act and also contrary [to ][the ][circular ][issued ][by ][CBDT and ][provisions ][of]section 1514 of the Act, and [consequently ][set aside the order ][passed ][by ][1St]Respondent uts. 147 r.w.s [144 ][r.w.s 1448 of ][the ][Act- ][dl.O2.O3 ][-2024 ][with ] [No']ITBtuAST/S/147 t2023-24t1}61879477(11 [for the ][Av.2015-16 ][and ][all]consequential [proceedings pursuant ][thereto][A NO: 1 OF 2024 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, including ][any ][recovery. ][pursuant ][to ][the ][order]passed by the 1st Respondent uls. 147 [r-w.s 144 ][r.w.s ][1448 ][of ][the ][Act,]dt.O2-O3.2O24 with DIN Ne . [|TBAJASTlsl14712023-24/1061879477(1) ][for ][the]Ay.2015-16 Counsel for the Petitioner in [all ][the ][W.P"s: ] [V. RAGHU ] Counsel for the Respondents in all [the ][tJ.P.'s: M/s. ][SUNITI{A ] M/s. SUNDARI R PISUPAT(SC [FOR INCOME TAX)] The Court made the following: TTII HONOURABLE SRI JUSTICE AND THE HONOURABLE SRI JUSTICE [N. ] WRIT PEIITION NOS.8418 a421.8443. 8458. [8490 ] 8511 0F 2024 COMMON ORDER[(per ]Hon'ble SP,J) Heard Sri A.V.Raghu Ram, learned counsel [for ][the] petitioner(s) and Ms.Sunitha, representing [Ms.Sundari ][R]Pisupati, learned Standing Counsel for [Income ][Tax ][appearing ][on]behalf of the respondents in all the writ [petitions.] Regard being had to the similarity had to the similarity to the similarity the similarity similarity of [[the ][question]][[question]] 2. Regard being had to the similarity had to the similarity to the similarity the similarity similarity of [[the ][question]][[question]]involved, on the [joint ]request of the parties, [the ][matters ][a-re]analogously heard and decided [by ]this [common order-] 3. It is common ground taken by the [learned counsel for]the petitioner(s) that in furtherance of Finance '\ct, [2O2L, re-]assessment process stobd modified but the [respondents ][have ][not]taken care of it and thei'efore notices [issued ][under ][Section ][148]of the Income Tax Act, 1961 cannot sustain [judicial ][scrutiny.]Since notices are bad in lanr,, the consequential [orders ][are ][also]bad in law. 4. 2. Regard being had to the similarity had to the similarity to the similarity the similarity similarity of [[the ][question]][[question]]involved, on the [joint ]request of the parties, [the ][matters ][a-re]analogously heard and decided [by ]this [common order-] 3. It is common ground taken by the [learned counsel for]the petitioner(s) that in furtherance of Finance '\ct, [2O2L, re-]assessment process stobd modified but the [respondents ][have ][not]taken care of it and thei'efore notices [issued ][under ][Section ][148]of the Income Tax Act, 1961 cannot sustain [judicial ][scrutiny.]Since notices are bad in lanr,, the consequential [orders ][are ][also]bad in law. 4. 4. During the course of hearing, learned counsel for theparties agreed that curtains on this issue are linally drawn bythis Court in a batch of writ petitions, W.p.No.259O3 of 2022and other connected matters, decided by common order datedI4.O9.2023. The parties agreed that this matter may be disposedof in terms of tlre Common Order d,ated, 14.O9.2023. 5. This Court in the said order dated 14.09.2023 inW.P.No.259O3 of 2022, held as under: "35. ln view of the afor€said discussions, it is by now very clear thatthe procedure to be followed by the respondent_Oepartment upontrcating the notic€s bsued for reassessment being under Sectiontrcating the notic€s bsued for reassessment being under Section1rEA, the subsequent proceedings was mandatorily required to beunder(aken under the substituted provisions as laid down under thefinance Act, 2021. ln the absence of which, we ar€ constrained to holdthat the procedure adopted by the respondent_Department is incontrayenti,on to the statute i-e. the Finance Act,2021, at the firstinst:nce. Secondly, it is also in direct contravention to the directivesissued by the Hon'bte Supreme Court in the case of Ashish Agarwat,suPla.finance Act, 2021. ln the absence of which, we ar€ constrained to holdthat the procedure adopted by the respondent_Department is incontrayenti,on to the statute i-e. the Finance Act,2021, at the firstinst:nce. Secondly, it is also in direct contravention to the directivesissued by the Hon'bte Supreme Court in the case of Ashish Agarwat,suPla.36. For all the aforesak! reasons, the impugned notices issued and theproc€edings drawn by the respondentoepartment is neither tenable,nor sustainable. The notices so issued and the procedure adoptedproc€edings drawn by the respondentoepartment is neither tenable,nor sustainable. The notices so issued and the procedure adoptedbeing per se illegal, deserves to be and a.e accordingly setaside&uashed. As a consequence, all the impugned orders gettangAtas$d, {he consequential o.ders passed by ure respondentDepafonent pursuant to the notices issued under Section 147 and irrSwould also get quashed and it is ordered accordingly. The reason weare quashing the consequential order is on the principles that whenwould also get quashed and it is ordered accordingly. The reason weare quashing the consequential order is on the principles that whenthe initiation of the proceedings itsetf was procedurally wrong, thesubseguent orders also gets nullified automatically.37. The preliminary objection raised by the petitioner is sustained andall these writ petitions stands allowed on this yery ,urisdictional issue. Since the impugned notices and orde.s are getting quash€d on tftepoint of jurisdiction, we are not inclined do proceed fudher and decidetfte other issues raised by the petitioner whkh stands reserved to beraised and contended in an appropriateoroceedings.38. Since the Hon'bb Supreme Court had, in th€ cas€ of AshishAgarwal, supra, as a one{ime measure exercising the povrr€rs underArticle 142 of the Constitution of lndia, permitted the Revenue toproceed under the substituted provisions, and this Court altowing thepetitions only on the p.ocedural f{aw, the right conferred on theRevenue would remain reserved to proceed further if they so wantfrom the stage of the order of the Supreme Court in the case of AshishAgarwal, supra. Since the impugned notices and orde.s are getting quash€d on tftepoint of jurisdiction, we are not inclined do proceed fudher and decidetfte other issues raised by the petitioner whkh stands reserved to beraised and contended in an appropriateoroceedings.38. Since the Hon'bb Supreme Court had, in th€ cas€ of AshishAgarwal, supra, as a one{ime measure exercising the povrr€rs underArticle 142 of the Constitution of lndia, permitted the Revenue toproceed under the substituted provisions, and this Court altowing thepetitions only on the p.ocedural f{aw, the right conferred on theRevenue would remain reserved to proceed further if they so wantfrom the stage of the order of the Supreme Court in the case of AshishAgarwal, supra. 39. No order as to costs." 6. In view of ttre consensus arrived, the impugned Show Cause notices and consequential orders passed in this batch ofwrit petitions are set aside. Liberty is reserved to both tJle partiesto take respective stald and to proceed in accordance with lawas per paragraph No.38 of the order dated 14.09.2023 inW.P.No.259O3 of 2022. 7 . The writ petitions are allowed. No costs. Interlocutoryapplications, if any pending, shall also stand closed. SD/-K. AII'IMA'IASSISTANT REGISTRARl'l^--"'"l'l^--"'"SECTIO}y'OFFtCER //TRUE COPY// To, 1. The Assessment Unit, [National Faceless Assessment Centre, lncorne Tax]Deoartment, Ministry of [Finance, Room ][No. 4O1,2M ][Floor, E-Rarnp,]Jawaharlal Nehru [Stadium, Dethi ][- ][110 ][0O3.]Deoartment, Ministry of [Finance, Room ][No. 4O1,2M ][Floor, E-Rarnp,]Jawaharlal Nehru [Stadium, Dethi ][- ][110 ][0O3.]2. The lncome Tax Officer, [\Nard ][- ][2, ][Aayakar Bhavan, Near ][Natraj ][Theatre,]Karimnagar - 5O5OO1.Karimnagar - 5O5OO1.3. The lnco-me Tax Officer, [Ward - 8(1), Signature Towers, Opp. Botanical]Gardens, Kondapur, Hyderabad [- ][500084.]Gardens, Kondapur, Hyderabad [- ][500084.] 4. The lncoine Tax'Ofticei, [Ward ][1, ][Nirmal, ][Ward ][1, ][Nirmal-504101]5. Tne lncome Tax Officer, [Ward ][1 ], [4-2-1O41, Ramaiahguda, Vikarabad]501 101.5. Tne lncome Tax Officer, [Ward ][1 ], [4-2-1O41, Ramaiahguda, Vikarabad]501 101. 6. One CC to SRI [A. V. RAGHU ][RAM, ][Advocate ][OPUCI7. One CC to M/s. SUNDARI [PISUPATI, ][( SC FOR ][INCoME ][TAX)]loPUCl7. One CC to M/s. SUNDARI [PISUPATI, ][( SC FOR ][INCoME ][TAX)]loPUClL Two CD Copies ,('-L\d'' HIGH COURT DATED:0210412024 =[-,i ][tt]t-- :lT,\ ra\\.-. \t2[2i:[1,:.* .,-,/, ,-- r.,|).-',.- ;/ COMMON ORDER WP.No's.8418, 6421,8443,8458,8490 AND BSf foF 2024 ALLOWING ALL THE WRITPETINONSWITHOUT COSTS