Primary Agriculture Co-Operative Society Limited Kamanpur vs. Office of The Assistant Commissioner of Income Tax Circle 1

[ 3403 ] HIGH COURT FOR THE STATE OF TELANGANA AT HYDERABAD (Special Original Jurisdiction) FRIDAY, THE NINETEENTH DAY OF APRIL TWO THOUSAND AND TWENTY FOUR PRESENT THE HONOURABLE SRI JUSTICE SUJOY PAUL AND THE HONOURABLE SRI JUSTICE N.TUKARAMJI WRIT PETITION Nos.10078 10084 10089 10099 10105 101 10 10't12 10117 10118 10121 10146 10175 10194 10234 1023-6 10254 10258 10259 10273 10286 AN D 10303 0F 2024 WRIT PETITION No. 10078 0F 2024 Between: ...PETITIONER AND smt B Laxmibai, wo Late Sri B.Mailaiah, Aged g0 vears, occ. Housewife, Rto 2-2- 1125192, New Nailakunta shivam noao, Hvteiabi,i - sob o+a. rliangan-;,'ilr-ru,. Partner, M/s Sri Ambica Wines (pAN AcorSsgzrpl , # 2'_i_1ogd2,t;il;'kr, Hyderabad - 500 01 3, Telangana. 1025s 1 Assessment Unit, lncome Tax Department, National e_Assessment Centre, New Delhi Rogm No 401 ,2nd Floor, E-Ramp, .lawanarfif f.finru Siro,r.l' New Delhi - 'l 10 003. The lncgme Tax Officer, WrlO^ 1(] ), flyderabad. l.T. Towers, AC Guards, Masab Tank, Hyderabad - 500 0b4. telangani - The Principal Commissioner of lncome Tax - 1, Hyderabad, l.T. Towers, AC Guards, Masab Tank. Hyderabad - 500 004, fefing'ani 3 ...RESPONDENTS Petition under Articre 226 0f the constitution of rndia praying that in the circumstances stated in the affidavit filed therewith, the High Court may be pleased to issue a Writ of Mandamus or any other appropriate Writ, Order or Direction, decraring that the order passed by the 1st Respondent, urs 147 rtw Sec. '144 r/w Sec. 1448 of the lncome Tax Act, .196.1 , dated 2g.02.2024, bearing DIN and Notice No: ITBA/AST/S/,47t2023_ 24t1061663944(1), for the .10102.

l Assessment Year 20'19 - 20 as arbitrary, illegal, bad in law. void-ab-initio, violative of the principles of natural justice apart from being violative of Articles 14 t9(1)(g) and 265 of the Constitution of lndia and Sec 148A of the lncome Tax Act, 1961, and consequently set aside the same in the interests of justice. lA 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 Sec. 144 rlw Sec. 144B of the lncome Tax Act. 196'1 , dated 28022024, bearing DIN and Notice No.: ITBA/AST/S/14712023-2411061663944(1), for the Assessment Year 2019 - 20, pending drsposal of the above Writ Petitton. Counsel for the Petitioner: SRI A. V. A. SIVA KARTIKEYA Counsel for the Respondents: SRI VIJHAY K PUNNA, SENIOR S.C. FOR INCOME TAX WRIT PETITION NO: 10084 OF 2024 Between: Primary Agriculture Co-Operative Society Limited Kamanpur, Rep. By its Secretary Society Santhosh Kumar Thimmaraju, S/o.Thirumala Rao Thimmaraju, aged about 52 years, RlO. 5-180/4 Main Road Kamanpur, Kamanpur Mandal, Karimnagar 505188, Telangana, lndia. PAN. AACAP2059D Assessment Year. 2018-19 ..PETITIONER AND 'l . Office of The Assistant Commissioner of lncome Tax Circle, 1, Karimnagar, Telangana State. 2. The Principal Chief Commissioner of lncome Tax, Telangana and A P.' Hyderabad lT Towers AC Guards Masab Tank Hyderabad 3. The Natronal Faceless Assessment Center, lncome Tax Department, New Delhi. 4. The Central Board of Direct Taxes, Represented by its Chairman, Department of Revenue, Minrstry of Finance, Government of lndia Secretariat Buildings, NewDelhi - 110001

-l 3. The central Board of Direct raxes Represented by rts chairman, Deoartment of Revenue, Ministry of Finance, Government of r'ndia, Secretariat ririrdingt New Delhi . 110 001 4. The National Faceless Assessment Center, lncome Tax Department, New Delhi 5 The Union of lndia, Represented by rts secretary to the Government, Department of Revenue, Ministry of Finance, New Delhi _ 1.10 00i. ...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 issue an appropriate writ, order or direction more partrcularly one in the nature of writ of Mandamus decraring the order passed by the rncome Tax Authorities (Natronal Faceless E Assessment centre completed the assessment uls 147 r/w section 144-8 of the Income Tax Act. 1961 vrde DrN & Notice No. dated 1310312024 |TBA/AST tst147 t2o23-24t1o62s4oo2i (1) for the assessment year 2015-16 determining the totar income of Rs 56,32,999/- as arbitrary, iilegar, bad in law, without lurisdiction, void-ab-initio, violative of the principles of natural JUStrce apart from being violative of Articles 14, 19(1)(g) Constitution of lndia and Sec. 14gA of the lncome Tax consequently set aside the same in the interests of justice WRIT PETITION No: 10099 0F 2024 and 265 of the Act, '1 961 , and Counsel for the Petitioner: SRI THANNERU CHAITANyA KUMAR Counsel for the Respondent Nos. .t & 2: Ms. SUN|THA, REPRESENTING Ms. SUNDART R ptSUpATt, SENTOR S.C. FOR TNCOME TAX counsel for the Respondent Nos.3 to 5: SRI B. MUKHERJEE, REPRESENTTNG SRI GADI PRAVEEN KUMAR, DEPUTY SOLICITOR GENERAL OF INDIA Between: sri .sathya sai Educationar society, 17-52, Sharanab_asappa corony, shadnagar, Mahbubnagar - 5092i6 Rep, by ris correspondent, si tIn;a-5l"iHrrIr,"5)l"sri Gurrla Pedda Lingaiah. ...PETITIONER AND

6 AND The lncome Tax Officer, Ward - 2('l), Signature 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 Hrgh Court may be pleased to pass an order or direction, especially one in the nature of WRIT OF MANDAMUS holding that the order passed by Respondent u/s 148A(d) of the Act, d| 0410412024 with DIN and Notice No-ITBA/AST/F1148At2023-24/1063887598(1) and the notice dated 0410412024 issued under section 148 of the Act with DIN and Notice No-ITBA/AST/S/1 48_112023-241106389371 4(1 ) for the assessment year 2020-21. as being illegal. arbitrary and passed in gross violation of principles of naturallustice without applicatron of mind, and consequently set asrde the same. lA 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 suspend the operation of the notice issued by the Respondent u/s.148 of the Act, dt.0410412024 for the assessment year 2020-21 with DIN and Notice No ITBA/AST/51148.]12023-2411063A93714(1) and all consequential proceedings thereto. Counsel for the Petitioner: SRI A. V. RAGHU RAM Counsel for the Respondents: Ms. SUNITHA REPRESENTING Ms. SUNDARI R PISUPATI, SENIOR S.C. FOR INCOME TAX WRIT PETITION NO; 10105 OF 2024 Between: Sri Satyanarayana Kadaru, S/o. Sri Kadaru Venkata Buchaiah, Aged about 68 years, Occ.Retd Govt. Employee, 1-59415, Gandhi Nagar, Narasampet, Warangal - 506132, AND ...PET!TIONER

1 1. Assessment Unit, National Faceless Assessment Department, Ministry of Finance, Room No. 401, Jawaharlal Nehru Stadium, Delhi - 1'10 003. Centre. lncome Tax 2nd Floor, E-Ramp, The lncome Tax Officer, Ward - 'l , D No..1-8-610, 3'd Floor, Mayuri Complex, Opp. TSNPDCL Bhawan. Nakkalagutta, Hanamkonda, Warangai - 50600i. ...RESPONDENTS 2 Petitron 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 WRIT OF MANDAMUS holding that the order passed by 1st Respondent\Ns. 1411448 ot the Act, (1 05 03 2024 with DrN No rrBA/AST/s/i47t2oz3-24t1062031937(t) for the Ay.2015- 16. as arbitrary, irlegar. bad in raw. void ab initro, apart from be-ig violative of provisions of section '148A and section 14g of the Act and also contrary to the circular issued by GBDT and provisions of section 15'lA of the Act, and consequentl), A.s.t aside the order passed by 1st Respondent uls. 147 r.w.s .1448 of the Act-, d1.05.03.2024 with DtN No |rBA/ASTtst147t2o23-24t1o62031g37(1) for the Ay.20'1 5-16 . lnd all consequential proceedings pursuant thereto. lA 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, incruding any recovery, pursuant to the order passed by the 1st Respondent urs. 147 r.w.s 1448 of the Act, dr os.o3.2o24 with DrN No. ITBA/AST/S t 1 47 12023- 24 t 1 06203 1 937( 1 ) for the Ay 20 1 5_ t6 Counsel for the Petitioner: SRI A. V. RAGHU RAM Counsel for the Respondents: SRI VIJHAY K PUNNA, SENIOR S.C. FOR INCOME TAX

tt WRIT PETITION NO: 10110 OF 2024 Between: Primary Agriculture Co-Operatrve Society Limited, Nusthulapur, Rep by its Gurram Anjaneyulu,Sio Yellaiah,aged about 38 years, R/o. H.No8-1, Nusthulapur Vill, Thimmapur Mdl, Karimnagar Dist 50548'l , Telangana, lndia PAN AABAP9762E Assessment Year. 2018-'l 9 ...PETITIONER AND 1. Office of The Assistant Commissioner of lncome Tax Crrcle 1, Karimnagar, Telangana State. 2. The Prrncipal Chief Commissioner of lncome Tax - Telangana and A.P, Hyderabad IT Towers, AC Guards, Masab Tank, Hyderabad 500 028, Tela nga na 3 The National Faceless Assessment Center, lncome Tax Department, New Delh i 4. The Central Board of Direct Taxes, Represented by rts Chairman, Department of Revenue, Ministry of Finance, Government of lndia, Secretariat Buildings, New Delhi - 'l 10 001 . 5. The Union of lndia, Represented by its Secretary to the Government, Department of Revenue, Ministry of Finance, New Delhi - 110 001. ..RESPONDENTS Petition under Artrcle 226 of the Constitution of lndia praying that in the circumstances stated in the affidavit filed therewith, the High Court may be pleased to issue an appropriate writ, order or direction more particularly one in the nature of Writ of Mandamus, declaring the order passed by the 3rd (National Faceless E-Assessment Centre) completed the assessment U/S 147 read with section 1448 of the lncome-tax Act Date of Order 1910112024, DIN ITBAJAST/S/14712023-2411059923826(1) for the Assessment Year 2018-19 determining the total income of Rs. 15,04,592/- as arbitrary. illegal, bad in law, without jurisdiction, void-ab-initio, violative of the principles of natural justtce apart from being violative of Articles 1a, 19(1)(g) and 265 of the Constitution of lndia and Sec. 148A of the lncome Tax Act, 1961, and consequently set aside the same in the interests of .justice Counsel for the Petitioner: SRI THANNERU CHAITANYA KUMAR

Counsel for the Respondent Nos. 1 & 2: Ms. SUNITHA, REPRESENTING Ms. SUNDARI R PISUPATI, SENIOR S.C. FOR INCOME TAX Counsel for the Respondent Nos.3 to 5: SRI B. MUKHERJEE, REPRESENTING SRIGADI PRAVEEN KUMAR, DEPUTY SOLICITOR GENERAL OF INDIA WRIT PETITION NO: 10112 OF 2024 Between: Kapil Dev Pandey S/o V.N. Pandey aged about 54 years, Occ. Business, Flat No 201, Mahmood Plaza,DK. Road, Ameerpet, Hyderabad- 500016. ...PETITIONER AND 1 . The lncome Tax Officer, Ward 2(1), lncome Tax Department, Hyderabad 2. Assessment Unrt, lncome Tax Department, National e-Assessment Center New Delhi, Room No 401 , 2nd Floor, E-Ramp Jawaharlal Nehru Stadium, New Delhi '1 10 003 ...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 issue a Writ of Mandamus or any other appropriate Writ Order or Direction declaring the order passed by the 1"t Respondent u/s 148A(d) of the lncome Tax Act 1961 dated 26-03-2024 bearing DIN and Notice No DIN Notice No ITBA/ASTIF|14BN2023-2411O63402988(1) for the A.Y. 2017-18 as arbitrary illegal bad in law void-ab-initio violative of the principles of natural justice apart from being violative of Articles 14,'199 and 265 of the Constitution of lndia and Sec 1484 of the lncome Tax.Act '1 961 and consequently set aside the same in the interests of justice and to pass in the interest of justice lA 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 direct the respondents to stay all further proceedings, including any recovery, pursuant to the order issued by the 1't Respondent, u/s 148(d) of the lncome Tax Act, '196i, vide DIN Notice No. ITBA/ASTiF/148A12023- 24t1063402988(1) for the A.y. 2017-

l0 18 dated 26-03 2024, for the Assessment Year 2017-18, pending disposal of the Ivlain whit Petition Counsel for the Petitioner: SRI HIMANGINI SANGHI Counsel for the Respondents: Ms. SUNITHA, REPRESENTING Ms. SUNDARI R PISUPATI, SENTOR S.C. FOR TNCOME TAX WRIT PETITION NO: 10117 OF 2024 Between: Smt B.Laxmibai, Wo Late Sri B.Mallaiah, Aged 80 years, Occ Housewife, Rlo 2-2- 1125192, New Nallakunta, Shivam Road, Hyderabad - 500 044 Telangana, Former Partner, lVl/s Sri Ambica Wines (PAN ACDFS9971p) . 2-2-1099i2, Gotnaka, Hyderabad 500 013, Telangana ...PETITIONER AND '1. Assessment Unit, lncome Tax-,Department, National e-Assessment Centre, New Delhi, Room No.. 401 , 2no Floor, E-Ramp, Jawaharlal Nehru Stadium, New Delhi - 110 003 2. The lncome Tax Officer, \tvqrd a(i), Hyderabad, l.T Towers, AC Guards, lvlasab Tank, Hyderabad - 500 004, Telarigana 3 The Principal Commissioner of Income Tax .l , Hyderabad, l.T. Towers, AC Guards, Masab Tank, Hyderabad - 500 004, Telangana. ...RESPONDENTS Petition under Artrcle 226 of lhe constitution of lndia praying that in the circumstances stated in the affidavit filed therewith, the High court may be pleased to issue a Writ of Mandamus or any other appropriate Writ, Order or Direction, declaring that the order passed by the 1st Respondent, uts 147 r/w Sec. 144 rlw Sec. '1448 of the lncome Tax Act, 1961, dated 2BtO2t2O24, bearing DIN and Notice No.. ITBA/AST /S.114712023-24/106'1663203(.1) 1 for the Assessment Year 2018 - 19 as arbitrary, illegal, bad in law, void-ab-initio, violative of the principles of natural justice apart from being violative of Articles 14, 19(jXg) and 265 of the Constitution of lndia and Sec. '148A of the lncome Tax Act, 1961, and consequently set aside the same in the interests of justice.

lt lA NO: 1 OF 2024 Petition under Section 151 CPC praying that in the circumstances stated in the affidavrt frled 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, u/s 147 rlw Sec. 144 r/w Sec. 1448 of the lncome Tax Act, 1961 , dated 28.02.2024, bearing DIN and Notice No: ITBA/AST/S/14712023- 2411061663203( 1), for the Assessment Year 20'18 - 19, pending disposal of the above Writ Petition. Counsel for the Petitioner: SRI A. V. A. SIVA KARTIKEYA Counsel for the Respondents: SRI VIJHAY K PUNNA, SENIOR S.C. FOR INCOME TAX WRIT PETITION NO: 1 0118 0F 2024 Between: Malhal Rao Sandela, Sio.Sandela Linga Rao, Aged About 45 years, Occupation: Business Rio. H I G 26 Housing-Boar9 Qglgny, Dharoor Camp Jagtial, Karrmnagar 505455,Telangana, lndia. PAN- CMRPS1209L Assessment year. 2615-16 ...PETITIONER AND 1. Office of The Assistant Commissioner of lncome Tax, Circle 'l , Kanmnagar, Telangana State. 2 The Principql Chief Commissioner of lncome Tax, Telangana and A. p, Hyderabad, lT Towers, AC Guards, Masab Hyderabad - 500 028, Tetangana. 3. The Central Board of Direct Taxes, Represented by its Chairman, Department of Rerenue Mlnis_try of Finance, Government of lndia, Secretariat Eiuildings, New Delhi - 1 10 001 4. The National Faceless Assessment Center, lncome Tax Department, New Delhi. 5. The Union of rndia, Represented- by its secretary to the Government, Department of Revenue, Ministry of Finince, New Delhi - 1.lO 001. ...RESPONDENTS Petition under Articre 226 of the constitution of rndia praying that rn the circumstances stated in the affidavit filed therewith, the High court may be

l pleased to issue an appropriate writ, order or direction more particularly one in the nature of Writ of Mandamus declaring the order passed by the lncome Tax Authorities (National Faceless E-Assessment Centre) completed the assessment UIS 147 read wrth section 1448 of the lncome-tax Act Date of Order 0610312024, DIN ITBA/ASTtsl 1 47 12023-2411 06209381 5(1 ) for the Assessment Year 201 5-16 determining the total income of Rs 20,98,060/- as arbitrary, illegal, bad in law, without jurisdiction, void-ab-initio, violative of the principles of natural justice apart from being violative of Articles 1a, 19(1)(g) and 265 of the Constitution of lndia and Sec. 148A of the lncome Tax Act, 196'1 , and consequently set aside the same in the interests of justice. Counsel for the Petitioner: SRI THANNERU CHAITANYA KUMAR Counsel for the Respondent Nos. 1 & 2: SRI J. V. PRASAD, S.C. FOR INCOME TAX Counsel for the Respondent Nos.3 to 5: SRI B. MUKHERJEE, REPRESENTING SRI GADI PRAVEEN KUMAR, DEPUTY SOLICITOR GENERAL OF INDIA WRIT PETITION NO: 10121OF 2024 Between: Mr. Ravinder Reddy Paladagu, S/o. Mr. Paladugu Buchi Reddy, aged 43 years, Occ.. Salaried Employee, R/o. 9-67, Vill Choudarigoda, Mand Ghatkesar,' post Karremula, Rangareddy - 50'1 301, Telangana ...PETITIONER AND 1. Assessment Unit, lncome Tax . Department, National e-Assessment Center, New Delhi, Room No..401, 2'o Floor, E-Ramp, Jawaharlal Nehru Stadium, New Delhi - 110 003. 2. The lncome Tax Officer, Ward 15(1), Hyderabad, l.T Towers, 10-2-3, AC Guards. Hyderabad - 500 004, Telangana. 3. The Principal Chief Commissioner of lncome Tax, Andhra Pradesh and Telangana, Hyderabad Room No. 922,91h Floor, B Block, l.T.Towers, 10-2-3, AC Guards, Hyderabad - 500 004, Telangana ..RESPONDENTS Petition under Artrcle 226 of the Constitution of lndia praying that in the circumstances stated rn the affidavit filed therewith, the High Court may be

IJ pleased to issue a Writ of Mandamus or any other appropriate Writ, Order or Direction, declaring that the order passed by the 1st Respondent, uls 147 r/w Sec. 1448 of the lncome Tax Act, 1961, dated 13.03.2024, bearing DIN and Notice No. ITBA/AST/S/14712023-2411062546707(1\. for the Assessment Year 2016 - 17, as arbitrary, illegal, bad in law, void-ab-initio, violative of the principles of natural justice, apart from being violative of Articles 14, 19(1Xg) and 265 of the Constrtution of lndia and Sec 148 A of the lncome Tax Act, '1961. lA NO: 1 OF 2024 Petition under Section 151 CPC praying that in the circumstances stated in the affidavrt filed in support of the petition, the High Court may be pleased to stay all further proceedings, rncluding any recovery, pursuant to the order passed by the .1st Respondent, u/s 147 tlw Sec 1448 of the lncome Tax Act, 1961, dated 13 03 2024, bearrng DIN and Notice No. ITBA/AST/S/14712023-241 10625467 07 (1), for the Assessment Year 2016 - 17, pendrng disposal of the above Writ Petition. Counsel for the Petitioner: SRI A. V. A. SIVA KARTIKEYA Counsel for the Respondents: SRI J. V. PRASAO, S.C. FOR INCOME TAX WRIT PETITION NO: 10146 OF 2024 Between Sri Subas Veeravelly, S/o. Sri Ekanandham Veeravelly, Aged about 67 years, Occ. Retired Govt. Teacher, lMlG 604, A.P Housing Board, Munugode Road, Nalgonda - 508001. ...PETITIONER AND '1 . Assessment Unit, National Faceless Assessment Centre, lncome Tax Department, Ministry of Finance, Room No. 401, 2n" Floor, E-Ramp, Jawaharlal Nehru Stadium, Delhi - 110 003. 2. The lncome Tax Officer, Ward - '1 , Near Rail Under Bridge, Nalgonda - 508001. ,..RESPONDENTS

tl Petition under Article 226 of the Constitution of lndia praying that in the circumstances stated in the aff idavit filed therewrth, the High Court may be pleased to pass an order or direction, especially one tn the nature of WRIT OF MANDAMUS holding that the order passed by 1st Respondent uts. j47 r.w.s 144 r.w s 144B of the Act. dt.23 03.2024 with DtN No.|TBA/AST/S t147/2023_ 2411063238603(1) for the Ay.20 15-16, as arbitrary, iilegal, bad in law, void abinitio, apart from being violative of provisions of section 14BA and section 14g of the Act and also contrary to the crrcular issued by GBDT and provisions of section '151A of the Act, and consequentry set aside the order passed by 1st Respondent u/s. 147 r.w s 144 r w s 1448 of the Act, dt.23.O3 2OZ4 with DIN No.ITBA/AST/S1147/2023- 24/1063238603(1) for the Ay.2015_16 and alt consequential proceed ings pursuant thereto. IA NO: 1 OF 2024 Petition under section 1 5'l cpc praying that in the circumstances stated rn 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 u/s. 147 t.w.s'144 r.w.s 1448 of the Act, dt.23.03.2024 with DIN No ITBA/ASTtSI147t2023-24I1063238603(i) for the Ay 20i5_.16 Counsel for the Petitioner: SRI A. V. RAGHU RAwi Counsel for the Respondents: SRI VIJHAy K pUNNA, SENIOR S.C. FOR INCOME TAX WRIT PETITION NO: 10175 0F 2024 Between: settipalli Yeogeswara Venkata Satyanarayana, s/oLate Shri. Sobhana chala Ramarao.settipalri Venkata, A^g^ed ab6ut 52 years, occ. Business, io-i-ssle, wL.t Marredpally, Secunderabad- 500026. ..,PETITIONER AND 1. lncome Tax Officer, Ward. 10(i), Hyderabad, lT Tower, AC Guards, Masab Tank, Hyderabad - 500004

l-5 The Principal Chief Commissioner of lncome Tax AP and TS, 1Orh Floor, C- Block, LT. Towers, 10-2-3, A.C. Guards, Hyderabad-500004 The Assessment Unit, lncome Tax Department, National Faceless Assessment Centre, Delhi, Ministry of Finance, Room No. 401 , 2"d Floor, E- Ramp, Jawaharlal Nehru Stadium, Delhi-110003 ...RESPONDENTS Petitron 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 issue an appropnate writ order or direction more particularly one in the nature of writ of Mandamus, declaring the Assessment order dl.2o.o3.2024 passed by the 3'd respondent u/s 141 t.w.s i4411448 of the lncome-tax Act for A.Y. 2015-16 vide DtN No. |IBA/ASTtst147t2o23-24t1062988286(1), consequent to the order passed u/s i48A(d) dt.23.O4 2022 vide DIN No. |rBA/AST/F/148At2022 23/1042828341(1) and rhe notice u/s 148 dt.23 04 zo22 vide DIN No.IrBA/AST/Sr148-112022 23t1042830 770(1), issued by the JAo(1st respondent) instead of FAo(3'd respondent), that too contrary to provisrons of sectionl49 of the Act, as void, illegal, and contrary to the provisions of lncome_tax, Act and contrary to the Principles of Natural Justice. IA NO: 1 OF 2024 Petition under section 15i cpc praying that in the circumstances stated rn the affidavit filed in support of the petition, the High court may be pleased to stay all further proceedings pursuant to the Assessment order dt.20.03.2024 passed by the 3rdrespondent u/s 147 r.w.s14411448 of the lncome-tax Act for A y. 2015- 16 vide DIN No. trBtuAST/s/r4il2023-24t1o62g\B2| 6(1),and may pass such other order(s) as the Hon'bre court deems fit and proper in the interests of substantial justice, as otherwise the petitioner would be put to irreparable loss and severe injury. Counsel for the Petitioner: SRI DUNDU MANMOHAN Counsel for the Respondents: SRI VIJHAY K PUNNA, SENIOR S,C. FOR INCOME TAX 2 3

t6 WRIT PETITION NO: 10194 OF 2024 Between: Balagouni Balral Goud, S/o B Lingamayya Goud, Aged about 60 years, Occ.Busrness, # 1-8-3/27, Chikkadpally, Hyderabad, Telangana -500020. ...PETITIONER AND Deputy Commissioner of lncome Tax, Crrcle 1(1), Hyderabad, lT Tower, AC Guards, Masab Tank, Hyderabad - 500004. The Principal Chref Commissioner of Income Tax Ap & TS, 'l0th Floor, C- Block, l.T. Towers, 10-2-3, A.C. Guards, Hyderabad-500004 The Assessment Unit, lncome Tax Department, National Faceless Assessment Centre, Delhi, Ministry of Finance, Room No. 401 , Znd Floor, E- Ramp, Jawaharlal Nehru Stadium, Delhi-1 10003 1 2 3 ...RESPONDENTS Petition under Article 226 of the Constitution of lndia praying that in the circumstances stated in the affidavit filed therewrth, the High Court may be pleased to issue an appropriate writ, order or drrection more particularly one in the nature of Writ of Mandamus, declaring the Assessment Order d1.19.02.2024 passed by the 3rd respondent uls 147 r.w.s144t1448 of the lncome{ax Act for A.Y 2015-16 vide DIN No ITBA/ASTtst147t2\23-24t1061Ogg1t1(1), which is passed as a consequence of the order passed u/s 14BA(d) dt.1g.o4.2022 vide DIN No. ITBA/AST/F/148At2022-23t1042777549(1) and the notice u/s 148 dt .l9 04 2022 vide DIN No lrBA/AST/s/t4B-1t2022-23t1o42777606(1), issued by the JAO('lst respondent) instead of FAO(3'd respondent), as void, iilegal, and contrary to the provisions of lncome-tax Act and contrary to the principles of Natural Justice. lA NO: 'l 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 pursuant to the Assessment Order dt.'19.02.2024 passed by the 3'd respondent uts 147 (.w.s144t1448 of the lncome-tax Act for A.Y. 2015- 16 vide DIN No. ITBA/AST/S|147t2023- 24t1061095171(1).

t7 Counsel for the Petitioner: SRI DUNDU MANMOHAN Counsel for the Respondents: SRI VIJHAY K PUNNA, SENIOR S.C. FOR INCOME TAX WRIT PETITION NO: 10234 OF 2024 Between: The Primary Agriculture Co-Operative Credit Society Ltd., Rep. By Ravi Kumar Aligeti, Aged 46, S/o. Aligeti Gangarajam, Occ. Secretary, # 16-24, 'Near Old Bus Stand, Behind Masjid, Raikal, Jagitial, Telangana - 505460. ...PETITIONER AND 1. The lncome Tax Officer, Ward 2. Karimnagar, Aayakar Bhavan, Near Natraj Theatre, Karrmnagar, Telangana - 505001 2. The Principal_ Commissioner of lncome fax - 2, Hyderabad, Srgnature Towers, Opp. Botanical Gardens, Kondapur, Hyderabad-itoo 0g4. J The Assessment Unit, lncome Tax Department, Assessment Centre, Delhi, Ministry of Finance, Room No Ramp, Jawaharlal Nehru Stadium, Delhi-1 10003 National Faceless . 401 , 2"d Floor, E- ...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 issue an appropriate writ order or direction more particularly one in the nature of Writ of Mandamus, declaring the Assessment Order dt. 26_03.2024 passed by the 3'd respondent u/s 147 r.w.s 14411448 of the lncome-tax Act for A.Y. 20'19-20 vide DIN No ITBA/ASTlsl147t2023-24l1063356308(1), which is passed as a consequence of the order passed u/s 148A(d) dt.31.03.2023 vide DIN No. ITBA/AST/F/I48A12O22- 2311051751379(1) and the notice u/s 14A dt.31.03.2023 vide DIN No. ITBA/ASTlsl't481t2022-23t1051782223(1), issued by the JAO('1't respondent) instead of FAO(3'd respondent), as void, lllegal, and contrary to the provrsions of lncome-tax Act and contrary to the principles of Natural Justice.

Itt lA NO: 1 OF 2024 Petition under Sectron 151 CPC praying that rn the circumstances stated tn the affidavit filed in support of the petition, the High Court may be pleased to stay all further proceedings pursuant to the Assessment Order dt. 26.03.2024 passed by the 3rd respondent uls 147 r.w.s 14411448 of the lncome-tax Act for A Y. 20'19- 20 vide DIN No ITBA/ASTiS/14712023-2411063356308(1), and may pass such other order(s) as the Hon'ble Court deems frt and proper in the interests of substantial justice, as otherwise the Petitioner would be put to irreparable loss and severe injury. Counsel for the Petitioner: SRI DUNDU MANMOHAN Counsel for the Respondents: Ms. SUNITHA, REPRESENTING Ms. SUNDARI R PISUPATI, SENIOR S C. FOR TNCOME TAX WRIT PETITION NO: 10236 OF 2024 Between: Phaninder Reddy Nukala, S/o N Ravinder Reddy, Aged About 33 years, Occ: Employee, Flat No.203, Sri Venkateshwara Aavaasa, behind Shah Ghouse hotel, Saraswati nagar, LB Nagar, Hyderabad - 500074 ...PETITIONER AND 1. The Assistant Commissioner of lncome Tax Circle 9(1), Hyderabad, I T Tower, Ac Guards, Masab Tank, Hyderabad - 500004 2 The Principal Chief Commissioner of lncome Tax Ap and TS, lOth Floor, C- Block, l.T Towers, 10-2-3, A C Guards, Hyderabad-500004. 3. The Assessment Unit, lncome Tax Department, Natronal Faceless Assessment Centre, Delhi, Ministry of Finance, Room No. 4Ol , 2nd Floor, E- Ramp, Jawaharlal Nehru Stadium, Delhi-110003 ...RESPONDENTS Petition under Article 226 of lhe Constitution of lndia praying that in the crrcumstances stated in the affidavit filed therewith, the High Court may be pleased to issue an appropriate writ order or direction more particularly one in the nature of Writ of Mandamus, declaring the Assessment Order dt. 0710312024 passed by the 3rd respondent uls 147 r.w.s 14411448 of the lncome-tax Act for

19 A,Y. 201 5-1 6 vide DIN No ITBA/ASTlsl 1 47 12023-241 1 0621677 33(1), consequent to the order passed u/s 14BA(d) dl 05 04.2022 vide DIN No T3AiAST/F/148A12022-2311042539773(1) and notice u/s 148 dt.1210412022 vide DIN No. ITBA/AST/S/148 112022-23t 1042703808(1), issued by the JAO(1st respondent) instead of FAO(3'd respondent), that too contrary to provisions of section 149 of the Act, as void, illegal, and contrary to the provisions of lncome-tax Act and contrary to the Principles of Natural Justice. lA NO: 1 OF 2024 Petition under section 151 cPc prayrng 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 pursuant to the Assessment order dt. 07103/2024 passed by the 3rd respondent uls 147 r.w s 14411448 of the lncome-tax Act for Ay . 2o1s- 16 vide DIN No ITBA/AST/S1147 t2023-Z4tj062167733(1) Counsel for the Petitioner: SRI DUNDU MANMOHAN Counsel for the Respondents: SRt J. V. PRASAD, S.C. FOR TNCOME TAX WRIT PETITION NO: 10254 0F 2024 Between: Mamilla. Manrk Yadav, Aged About 50 years, s/o Balesha yadav Mamilla, occ. contractor, Dream +leight Apartments, Frat No. 201, prot 41-42, street No. 1, Lalamma Gardens, Rajendra Nagar, Manikonda(JagiQ, liyderabad bO-Ob7S- '- ...PETITIONER AND eT k,H ax Officer, Ward 6(1), Hyderabad, yderabad, Telangana. 500004 1. The lncom Masab Tan 2 3 The Principal Chief Commissioner of lncome Tax Ap & TS, 10th Floor, C_ Block, l.T. Towers, 10-2-3, A C. Guards, HyOeraOJO_SOOOOa National Faceless . 401 , Z"d Floor, E- I T Tower, AC Guards, Il9 _t::":.l"lt U_nir. . tncome rax Department, Assessment. Centre, Delhi, Ministry of Finance, Room tJo Hamp, Jawaharlal Nehru Stadium. Delhi-110003 ...RESPONDENTS

l0 Petition under Article 226 of the Constitution of lndia praying that in the circumstances stated in the affidavrt filed therewith, the High Court may be pleased to issue an appropriate writ order or direction more particularly one in the nature of Wrt of [\rlandamus, declaring the Assessment Order dl. 15.03 2024 passed by the 3rd respondent u/s 147 r.w.s 1448 of the lncome-tax Act for A.Y. 2016-17 vide DIN No. ITBA/ASTlsl14712023-2411062699383(1), consequent to the order passed u/s 148A(d) dt.'16.03.2023 vide DIN No ITBA/AST/Fl14BAl2O22- 2311050864342(1\ and the notice u/s 148 d|24.032023 vide DIN No.lTBA/AST/51148_112022-, 2311051253045(1), issued by the JAO (1" respondent) instead of FAO(3'd respondent), as void, illegal, and contrary to the provisions of lncome-tax Act and contrary to the Principles of Natural Justice lA NO: 1 OF 2024 Petition under Section 15'1 CPC praytng that in the circumstances stated rn the affidavit filed in support of the petition, the High Court may be pleased to stay all further proceedings pursuant to the Assessment Order dt. '15.03.2024 passed by the 3rd respondent uls 147 t.w.s 1448 of the lncome-tax Act for A.Y. 2016-17 vide DIN No ITBA/AST/SI147 12023-2411062699383(1) Counsel for the Petitioner: SRI DUNDU MANMOHAN Counsel for the Respondents: SRI VIJHAY K PUNNA, SENIOR S.C. FOR INCOME TAX WRIT PETITION NO: 10255 OF 2024 Between: Bavandla Sarala, Wo. N.V.Sai Krishna, aged about 38 years, 12-1 1-1595/33, Lalita Nagar, Warasi Guda, Secunderabad - 500044. ...PETITIONER AND 1. The lncome Tax Officer Ward '15 (1) Hyderabad, LT. Tower, AC Guards, Masab Tank, Hyderabad-500004 2 The Principal Chief Commissioner of lncome Tax, AP and Telangana. lT Towers Masab Tank, Hyderabad-500004.

ll 3. The Assessment Unit, lncome Tax Department, National Faceless Assessment Centre, Delhi, I\/inistry of Finance, Room No. 401 , 2no Floor, E- Ramp, Jawaharlal Nehru Stadium, Delhi-1 '10003. ...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 issue an appropriate writ, order or direction more particularly one in the nature of writ of lvlandamus, declaring the Assessment order dt. 19 03.2024 passed by the 3'd Respondent under Section 142 read with section 1448 of the lncome-tax Act ior A.Y. 2015-16 vide DtN No. lIBA/AST/S/147t2023- 2411062934402(1), which is passed as a consequence of the order passed under Section 148A(d) dr06.042022 vide DrN No |TBA/AST/F/14BAr2oz2- 2311042593894(1) and the notice under section 148 dt 06.o4.2022 vide DtN No.ITBA/AST/S/148 1/2O22-23t1042595050(t), issued by the JAO (1., Respondent) instead of FAo (3'd Respondent), as void, ilegar, without Jurisdiction and contrary to the provisions of rncome-tax Act and contrary to the principles of Natural Justice. lA NO: 1 OF 2024 Petition under section 151 cpc praying that in the circumstances stated rn the affidavit frled in support of the petition, the High court may be pleased to grant stay of all further proceedings pursuant to the Assessment order dt. 19.03.2024 passed by the 3'd Respondent under section 147 read with section .1448 of the lncome-tax Act for A.Y 2015-i6 vide DtN No trBA/AST/s/147t2023- 2411062934402('l ), and to pass such other order or orders as the Hon,ble court may deem fit and proper in the circumstances of the case and in the interests of substantial justice, as otherwise the petitioner would be put to irreparable loss and severe injury. Counsel for the Petitioner: SRI VENKAT RAM REDDY MANTUR Counsel for the Respondents: SRI J. V. PRASAD, S.C. FOR INCOME TAX

) WRIT PETITION NO: 10258 OF 2 2 024 Between: Shanmukha Prasad Yalamanchili, S/o Venkata Ratnam Y, Aged about 46 years. Occupation - Business, # H. No. 16-2-227 n6, Plot No. 76, Opp. Ratnam Ti:chno School, Sardar Patel Nagar, Kukatpally, Hyderabad, Telangana - 500072. ...PETITIONER AND Deputy Commissioner of lncome Tax, Circle 2(1 ), Signature Towers, Sy No.6(P) of Kondapur, Sy.No 37(P) of Kothaguda, Opp. Botanical Gardens, Serlingampally, Ranga Reddy, Hyderabad, Telangana - 500084. The Principal Chief Commissioner of lncome Tax AP and TS, 1Oth Floor, C- Block, l.T. Towers, 10-2-3, A.C. Guards, Hyderabad 500004 The Assessment Unit, lncome Tax Department, National Faceless Assessment Centre, Delhi, I\/inistry of Finance, Room No. 4Oi, Znd Floor, E- Ramp, Jawaharlal Nehru Stadium, Delhi-110003. 2 3 ...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 issue an appropriate writ, order or direction more particularly one in the nature of Writ of Mandamus, declaring the Assessment Order dt. 01 .03.2024 passed by the 3'd respondent u/s 147 r.w.s 1448 of the lncome-tax Act for A.y. 2015-16 vide DIN No ITBA/ASTIS/147t2O23-24/106'1858888(1), which is passed as a consequence of the order passed u/s '148A(d) d1.06.04.2022 vide DIN No. |rBA/AST/F/148A12022- 231104258475i(1) and the notice u/s 148 dt07 042022 vide DIN No ITBA/ASTl5l14B-112022-23110426460 34(1), issued by the JAO(1st respondent) instead of FAO(3'd respondent), as void, illegal, and contrary to the provisions of lncome-tax Act and contrary to the Principles of Natural Justice. lA NO: 'l OF 2024 Petition under Sectron 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 pursuant to the Assessment Order dt. 01.03.2024 passed by the 3rd respondent uls 147 r.w.s '1448 of the lncome-tax Act for A.Y 2015-16 vide DIN No. ITBA/ASTlsl14712023-241106'1858888(1), and may pass such other order(s) as the Hon'ble Court deems fit and proper in the interests of substantial

l.l justice, as otherwise the Petitioner would be put to irreparable loss and severe injury. Counsel for the Petitioner: SRI DUNDU MANMOHAN Counsel forthe Respondents: Ms. SUNITHA REPRESENTING Ms. SUNDARI R PISUPATI, SENIOR S.C. FOR INCOME TAX WRIT PETITION NO: 10259 OF 2024 Between: Mohammed Ahmed Hussain, S/o. Mr. Late [Vlohammed Hussain, Aged about 58 years, Occ Private Service, 20-4-104135, Zamzam Complex, Shalibanda, Punchmohalla Charminar, Hyderabad - 500002 Centre. lncome Tax 2nd Floor, E - Ramp, ...PETITIONER AND '1 . Assessment Unit, National Faceless Assessment Department. Ministry of Finance Room No. 401, Jawaharlal Nehru Stadium, Delhi - 110 003. 2. The Assistant Commission of lncome Tax, Circle - 9(1), l. T Towers, A. C Guards, Masabtank, Hyderabad - 500004. ...RESPONOENTS 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 WRIT OF MANDAMUS holding that the order passed by 1St Respondent uls. 147 r. w s 144 r.w.s 1448 of the Act. dl. 20.02.2024 with DIN No.|TBA/AST/S114712023 - 2411061215788(1) for the Ay.2015 - 16, as arbitrary, illegal, bad in law, void abinitio, 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 151A of the Act, and consequently set aside the order passed by 1't Respondent u/s. 147 r.w.s 144 r.w.s 1448 of the Act, dt. 20.02.2024 with DIN No.ITBtuAST/S114712023-2411061215788(1) for the Ay.2O15-16 and att consequential proceedings pursuant thereto.

2l lA NO: 1 OF 2024 Petition under Section 151 CPC praying that in the circumstances stated in the affidavit filed rn 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 1't Respondent u/s. 147 r w.s 144 r. w. s 144B of the Act, dt.20 O2.ZO24 with DIN No ITBA/AST/S/14712023-2411061215788(1) for the Ay. 2Oj5-16 Counsel for the Petitioner: SRI A. V. RAGHU RAM Counsel for the Respondents: SRI J. V. PRASAD, S.C. FOR INCOME TAX WRIT PETITION NO: 1 0273 0F 2024 Between: Balagouni . a_a[a1 ^G_ou_{, S/o B Lingamayya Goud, Aged about 60 years, Occ Business, # 1-8-3127, Chikkadpally, HyaerJdad, Telangaia - 500020. ...PETITIONER AND 1. Deputy Commissioner of lncome Tax Circle 1(1), Hyderabad, I T Tower, AC Guards. lrilasab Tank. Hyderabad - 500004. 2 The Prilcipal Chief Commissioner of lncome Tax Ap & TS, .1Oth Floor, C_ Block, LT. Towers, 10-2-3, A.C. Guards, Hyderabad_500004. 3. The Assessment Unit, lncome Tax Department, National Faceless Assessment Centre, Delhi, Ministry of Financ6, Room No. 401 , Znd Floor, E_ Ramp, Jawaharlal Nehru Stadium, Delhi-,l.10003. ...RESPONDENTS Petition under Artrcle 226 of rhe constitution of lndia prayrng that in the circumstances stated in the affidavit filed therewith, the High court may be pleased to issue an appropriate writ order or direction more particularly one in the nature of writ of Mandamus, declaring the impugned order dt. 06.04.2023 passed u/s 148A(d) of the Act vide DtN No. |rBA/ASTtFt141At2o23- 24t1os1s15872(1) and the consequential notice u/s 149 dt. 06.04.2023 vrde DIN No. lrBA/AST/s/l48-112023-24t1051916625(r), for A.y 2016-17, issued by the JAo('l'r respondent) instead of FAo(3'd respondent), as void, ilegar. and contrary

2-t to the provisions of lncome{ax Act and contrary to the Principles of Natural Justrce. lA NO: 1 OF 2024 Petition under Section 15'l 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 pending before the 3rd respondent, pursuant to the notice u/s 148 dt. 06.04.2023 of the Act vide ITBA/ASTlsl148_112023-2411051916625(1) issued by the 1'r Respondent(JAO) for A.Y. 2016-17 instead of 3'd respondent (FAO) and may pass such other orde(s) as the Hon'ble Court deems fit and proper in the interests of substantial justice, as otherwise the Petitioner would be put to rrreparable loss and severe inlury. Counsel for the Petitioner: SRI DUNDU MANMOHAN Counsel for the Respondents: SRI VIJHAY K PUNNA, SENIOR S.C. FOR INCOME TAX WRIT PETITION NO: 10286 OF 2024 Between: The Primary Agriculture Co-Operative Credit Society Ltd, Rep. By Ravi Kumar Aligeti, Aged 46, S/o. Aligeti Gangarajam, Occ. Secretary, 16-24, Near Old Bus Stand, Behind Masiid, Raikal, Jagitial, Telangana 505460. ..PETITIONER AND 'l . Assistant Commissioner of lncome Tax Circle 1 , Karimnagar, Aayakar Bhavan, Near Natraj Theatre, Karimnagar, Telangana - 505001 2. The Principal Commissioner of lncome Tax - 2, Hyderabad, Signature Towers, Opp. Botanical Gardens, Kondapur, Hyderabad-500 084. 3. The Assessment Unit, lncome Tax Department, National , Faceless Assessment Centre, Delhi, Ministry of Finance, Room No. 401,2no Floor, E- Ramp, Jawaharlal Nehru Stadium, Delhi-'1 10003 ...RESPONDENTS Petition under Article 226 of lhe Constitution of lndia praying that in the circumstances stated rn the affidavit filed therewith, the High Court may be

16 pleased to issue an appropriate writ order or direction more particularly one in the nature of Writ of lr/andamus, declarrng the Assessment Order dl. 26.03.2024 passed by the 3rd respondent u/s 147 r.w.s i44B of the lncome_tax Act for A y. 2018-19 vide DIN No |rBA/ASTrs/14712023- 24t1063432410(1), which is passed as a consequence of the order passed u/s 148A(d) dl.os.o4.2022 vide DIN No. |rBA/AST/F/148A12022-23t1042528259(1) and the notice u/s 148 dt.o6.04.2022 vide DIN No |rBA/AST/st148 1t2o22-23t1o42s7BBo7(1), issued by the JAo(tsr respondent) instead of FAo(3'd respondent), as void, ilregal, and contrary to the provisions of lncome-tax Act and contrary to the principles of Natural Justice. lA NO: 1 OF 2024 Petition under Sectron 1 51 cpc praying that in the circunrstances stated in the affidavrt filed in support of the petition, the High court may be pleased to stay all further proceedings pursuant to the Assessment order dt. 26.03.2024 passed by the 3'd respondent uls 14r r.w.s 1448 of the rncome-tax Act for A.y. 201g-19 vide DIN No. |rBA/ASTrsr147t2o23-24/106343241o(1) and may pass such other order(s) as the Hon'ble court deems fit and proper in the interests of substantial justice, as otherwise the petitioner would be put to irreparable loss and severe rnju ry. Counsel for the Petitioner: SRI DUNDU MANMOHAN Counsel for the Respondents: Ms. SUNITHA, REPRESENTING Ms. SUNDART R ptsUpATt, SENTOR S.C. FOR TNCOME TAX WRIT PETITION No: 10303 0F 2024 Between: Primary Aoriculture co-operative society Limited Kamanpur. Rep- by its secretary the Sqqety Santhosh Kumar.Thimmara;u, slo.rniiumata Rao-ininlr"*irl'Iilo about 52 years. R/o 5-'r80/4 Main Road ,'Kamanpur,Kamanpur Mandar, Kaiimna"oar 505188, Tetangana rndia pAN AACAp2o5gD RsJeisment vL;r, ,0i9:io'" """"" ..PETITIONER AND Office of The Assrstant Commissioner of lncome Tax Circle .1 , Karimnagar, Telangana State. 1

2 17 The Principal Chief Commissioner of lncome Tax - Telangana and A.P, lyderabad, lT Towers, AC Guards, Masab Tank, Hyderabad - 500 028, Telangana. The National Faceless Assessment Center, lncome Tax Department, New Delhi 3 4 5 The Central Board of Direct Taxes, Represented by its Chairman, Department of Revenue _Minis^try of Finance, Government of lhdia, Secretariat duildings, New Delhi - 1 10 001 . Ihe Union oJ_lndia, Represented by lts Secretary to the Government, Department of Revenue, Ministry of Finance, New Delhi - 1 .l O OO1. ...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 issue an appropriate writ, order or direction more particularly one in the nature of writ of lrlandamus or any other appropriate writ, order, or Direction. declaring the order passed by the income tax authorities (National Faceless E, Assessment centre) completed the assessmen t uls 147 read with section 1 448 of the lncome-tax Act Date of 0s-03-2024, DIN lrBA/AST/s/142t2o23-24t 1062012685(1) for the Assessment year 2019-20 determining the total income of Rs. 5,30,28,8921- as arbitrary, illegal, bad in law, without jurisdiction, void-ab-initio, violative of the principles of natural justice apart from being violative of Articles 14, 19(t)(g) and 265 of the constitution of lndia and sec l4gA of the lncome Tax Act, 1961, and consequently set aside the same in the interests of justice. Counsel for the Petitioner: SRt THANNERU CHA|TANYA KUMAR Counsel for the Respondent Nos. 1 & 2: Ms. SUNITHA, REPRESENTING Ms. SUNDART R ptSUpATt, SENTOR S.C. FOR INCOME TAX Counsel for the Respondent Nos.3 to 5: SRI B. MUKHERJEE, REPRESENTING SRI GADI PRAVEEN KUMAR, DEPUTY SOLICITOR GENERAL OF INDIA The Court made the following COMMON ORDER:

THE HONOURABLE SRI JUSTICE SUJOY PAUL AND THE HONOURABLE SRI JUSTICE N. TUKARAMJI wRlT lEr !T!o N r{o s. 1 oq7 8, L oQq 4- 1 qo q9, 1oo99, 1o_1_Qa Mqs.10Lro, r9r\2, 19L17, 1pllt, !Q\21, LeL49, lqryll r e !:t !, 1 9?3 1, 1. o 2 3 0 -r o Ls ! -1 ozss, 1Q z5 q . L_cl2 s9, L 94 L 10286 AND 10303 0F 2024 CA![Mq[qBqEI tt), ' !to,I t)!,'-i'j t) Herrrri Srr .{ \/ ,\ Srr;r Iirtrtiltc'r:t. lcitrtrt'c] ( olLIlscl lor rlte I)( I i I , , , I - r ' I- ( .i I rl i Sll \. 'r' '. l\ l):"!lir l( illllr'rl St'ltill St:rtlClrrlll (lrlUnsel iirr- lii, Lrirl( rr.: ,lirL, ri rr' ,,tt llL ll.rli a)l l]rtl Iasfr)llaiollts irt W.P.Nos. lOOrs;trrcl l0llr ol l(l-2-l . Sri l'hirnrtcrtt Clh:tl[arlya Kurnar, learnctl c:ottrrsr:l lirl llrc lx titiorrer'(s), Ms.Sutlilllzl, rcprcsenting Ms.sunclarr Il [)istrpatL, k':rrn, ri Scrior- Startclirlg (loutrsel lor Income T:rx irplrcarirrrl ()n bclrall- ol- resp()It.l('nl Nos.l atrd 2 and Sn ts.Mukhcr'1r'e, le:u ttt-'tl Clortttsel rcltrcscnting Sri Cladi Pravecn Kurr:rr. lr,ar-ri, rl Di:ptttr S.lit itor octtct-itI o[ [ncliit il[)l)(]arillg otl beh:lll ol'rt:slrorrrlenl Nos.l Lo ., irt W l) l'Jos lO08 1, 1008!). IOI lO ancl 103O3 ol 20)1. Sr i \ V Ii:rglrLr [(rttr. ir.it.trcct cotttrscl for llri: Jrt: ti tioltc r(s) and Sri.l.V ['ritsrrcl. lt::rrrtcrl SlrttrcliLrtl ('ortnst:l lbt Ittcomt Tlrr apllcariug on Sri A.V.ltaglrLr lt:uir, li:rit ttcti cottttst'l [rir lllt: pctitiotler(s) and Ms.SrrniLh:r. r.l)l('s(rrllrlq IVls.Surltl:rri [l l)isrtp:rtr. lcartlt:d Setlior Starrclirrq CloLlrscl lirt ltr,,,rr, l-,rx tlr1rr';rttnri oLt lteh:rll o[ tlre rcsl;onclr:rrls rrr W.l'.No. l()1O-l rri lO2 l. Sn A.V.lla;1ltLi Rrrrtt, It'arnt:d ar()uns('l I,)l tll( I)( Lllrr)ll, l-(1) 'rrl(i Sri \/i;ll;ri lr [)tttttt;.t. lt'itrtlccl Sct-rior

2 SI;rrrrlrnrl ( ourrsr'l l,rl lrrc rirrri' 1'rtx irltltc;rrrttll on bcll:rll ol llrc rt'slrorrrlr:rrts irr \\ l'trios l0ll)i zltr(l lOI:lfr ol 2O24; Sn llitrr;rrrr:irri Srrriglri, lcrrlncrI r'oLrrscl ior thi pclitloruir(s) anrl Ms.Sunitlrrr, rr'ltrt.sctrtirre Ms.Sulrclal i R [)rsrrlttrti, lctrrncrl Scrrior' Sl:incline CoLrnscl lirr Irrcornc Tax :rltpearins on bchall ol thc rr-'spon(lents irr W.l'}.No.lOl l2 ol' 2024; Sri Thanneru Chair:rnva KLtrrar, k:rr ncrl counscl lcrr- [lrr: ltc,tiliorrt:r{s); Sri J.V.l)rasad. lc:rt.ned Strrnrlurrl ( ,)']-rrs,'l i,rr Jn( r)rn, [r,r ;rppclrr-irrs or be]ru]l ()l- rcsl)()n(i( pr N,,s I :1til I :rnrl ll ll I1 Lrlilt, r'jer:. lelrr-rrcrl ('orrnscl rel)acscr)liit! St.: (irrlr L)r iri('( l l\i, ,,t. i( illl( (i I)r.llltt-\' SLritr:rLor ()crrct.al rrl lrriilr appcaring on Iri lvtll of rcsportrlt:nL Nos.3 to 5 in W.p.No. lOl lg ot 2024; Srt A V,A.Sirir Kartil<r,r,:r, learnecl <:ounsel lor the petrtioner(s) ancl Sri .l.V I)raslrci. krzu ncrl Standing Counsel for Incomr_. I'ax appt::rr-inlr on ltcltirll o1- rcsponck:rrls in W.p.No. lOl21 of 2024; Sri [)rrrrr]rr M;rnrrrolrirn lr';u-r)cal Corrrrscl lor thc IX'Lilioncr aDd Sri vijhaY ti lrllrrnir, It irr rr.ri S.nrrr Strrrclirtg cclunst'l lirr lrLr:omc 'lax appc-:trirre cln bclrirll-o[ (lrt ;r sportrkrrrrs in W.l).Nos. lOl75, ]O194,10254 anrl 1O273 ol 2024; Sr-r llrrrr<lrr Manlnoltan, k:anted counscl lor thc petitioncr(s) ancl Ms.Sr-rrrir lt:r. rt.prcst:nting I\.4s.SLrnd:rr-i I? Pisupati, learnecl St.nior St:rnclirr{-l (lourrse l lirr lni:onrc 'l'itx a;t1;earirrg on behall ol the rcsl)on(lcnts in W.P No. lO2il4, 10258 and 10286 of 2024, Sri N'l.Vr:.kirt Ittlr. Il rlth . lc.;rr.crl c.rutscl lor lltc petitioncr(s) artrl Sri J.V Plas:rtl. lr::rrnt cl Sr;rnclirrg Cour-rst l lirr Incomc Tax apltcaring on bclrrrll' oi r-r'sltonrlt,nls irr W.l).No.lO12.55 ol 2O24: Sri L)rrnrlrr

Itlrrnrn,rlrirrr. l|l rrL,Cl (()L||rsr'l !()1 ll]( l)( llLLr)tlCt(s) rrttcl S'r i\'['ritslrrl Ir';rrni,l St;rn,linL' ('otttist l li)l Ill( r)lIl( -l 'tt rtlllrr"tt LIlli rlrl lr('lr'Lll 'rl f( sl)o|(l('nls rn \v.[) No.10-236 o1 ]O.l .l 2 Reg:-r rcl [reirrg had to ttre slrnil:rritr ()l t]lc 'luestloll :] l-c involvr:tl. orr LItc joint re<1r-tcst ol tlle l)artics thc lnattcrs ar-lalo8,ousl]' lrcarcl ancl clct:idt:cl b-v tllis common order' Il is ,]()illllli.)ll grtltltlri lltl<rltt ilr Lll(l l( iit ilc(l r'(llllls( l lo1 ltLr I), ILiI(-)II1 )I'I !llirI lll ltttlll"t-;'tlt t '11 l'111;1rrr r' '\r'l lO) l' l( irSSeSSrIreut I)r oCCSS StOOd rtrOclLllt:d llr-tt llte I CSI)otI(lilllts h:rVC tttlI ta[<en carc ol it arld thereforc tloticcs issucd undcr- Scction 148 of the IncOInc l':rx Act, 196; i cantlot sLtstall.l .jtLclicial s(lrLltlny Sincc noLiccs itl e l).rd itl bacl irr la'"r' D Ias, tlrc cotlscquclltiitl tlrrlcrs are also +. Dttrtttri 1[le (]()Lll-sc ol ]learing, Ie:trtrt:rl crlttttsel [ill- tlle partics agr.eccl that cul'lirills oll this issut- ttrr: {itl:tLlr tlrau n [r,r' tl-ris Corrrl itr ;r batch o1' \\ rit l)etitiorls, W I) No.'5c10?' ol 2022 .rn cl other (lo ll lr('('t(l(l nlatLcrs. deciclc'd llY cottttnot't ot clcI clatcd l.1.OC).:2O23. ',1'lrc Partics; asl-(:t'tl lhilt tllis nliltt('f trlilv irt: disposed ol' irr tcr rns ol lltC Colutrlott Ol'clcr d:rtecl l'1 09'2O2il' This ( ourt irl tl'tt' saicl ordcr (lat(r(i I .+.(l(r 2O2.l W. P. Nr-r. 2 l>(.)O.l ol''.10.1 2. ilclcj r is r-t tlclct' ln l

4 "35. ln view of thc aforesard discussions, it is by now very clear that the procedure to bc followed by the respondent-Oepartment upon treating the notices issued for reassessment being undcr Section 148A, thc subsequent proceedings was mandatorily rcquired to be undertaken urrder the sutrstituled provisions as laid down under the Finance Act, 2021. ln the absence of which, we arc constrained to hold that the procedure adopted by the respondent-Department is in contravention to the statute i.e- the Finance Act,2021, at the first instance. Secondly, it is also in direct contravention to the directives issued by the Hon'ble Supreme court in the case of Ashish Agarwal, su pra. 36- For all the aforcsaid reasons, thc impugned notrccs lsst,ed and the procecdirrgs drawn t)y thc rcspondent Ocpartrrrcnt is ncither tenable, nor sustainablc. Thc noticcs so issued and the proccdLtre aclopted being pcr se illegal, deseryes to be and arc accordingly set aside/quashed. As a consequence, all the impugned orders gettiog quashed, the consequential orders passed by the respondent Oepartment pursuant to the notices issued under Section 147 and 148 would also get quashed and it is ordered accordingly- The reason we are quashing the consequential order is on the principles that when the initiation of the proceedings itself was procedurally wrong, the subsequent orders also gcts nullified automatically. 37. The prelrminary objection raised by the petitioner is sustained and all these writ petitions stands allowed on this very iurisdictional issue. Since the impugned notices and orders are gctting quashed on the point of iurisdictioni we are not inclined to proceed further and decide the other issues raised by the petitioner which stands reserved to be raised and contended in an appropriate proceedings. 38. Since the Hon'ble Supreme Court had, in the case of Ashish Agarwal, supra, as a one-time measure exercising the powers under Article 142 of the Constitution of lndia, permitted the Revenue to proceed under the substituted provisions, and this Court allowing the petitions only on the procedural flaw, the right conferred on the Revenue would remain reserved to proceed further if they so want from the stage o, the order of the Supreme Court in the case of Ashish Agarwal, supra. 39. No order as to costs."

$ (' Irt 'it'r'.l tlt. r'.rtsr.rrs,s ;rrr.tr.cl . tlt. ir:t1trtt,(,d Slto\\ lals(' aorr.es rLrrl coJrsL'(rtrLralrirl ar-clt.r':r 1,rs:t.tl i. tlris rrirtc:h or \\ r-lt r)arlrtroas:rr'a s('r rrsrrr. I-rrrt rtr is rr.sL'r rirr trr Ir,trr trr(. r)alr-tics to latlic rr:sPectivc st:rncl lrrtrl lri 1tr-occt.rl il ;tr r.rrr.rlitrrct, rrith lart ilsi p('r paragr:rph N..il8 ctl lhc trrri.l clrrr.rl l-l.Oi).f023 in W.I'.No.25903 ol"2O)) 7 The u'rit 1;eti{ions arc lrlroued No r.rrsrs Intr.r ror.rrtor-1 alrplic:rtions. il irn.r. penclrnrl. sltail ;llso sl;tir(l ..1()\(,(l //TRUE COPY// SD/-A,V.S, PRASAD ASSISTANT REGIST AR a SECTION OFFICER To, 1. The Assessment Unrt, lncorne Centre, New Delhi, Roont No Stadiurn, New Delhi - 1 10 003. B The Income Tax Officer. Ward 509001 Tax Depl,rlnrr:rrl. N rl,urtal c-Assessmenl 4\tl ?' 1te,r L R rrrrl). Jarvah;rrlel Nehru 2. The Inconre Tax Officer Ward 4(1). Hyderllrarl. I T lowe rs AC Guards, l\,4asab Tank, Hyderabad - 500 004 Telanqana 3. Tlrr-. Prrncrpal Commissiorrr:r cif lrrconre Tirx 1 Hytlerr:rlr;tr.1. lT. Towers, AC Guartis. It4asab Tank, Hyderal-;ar1 500 00,1 f i:lantlltn.t 4. The Assrstant Commissioner of lrrcorne Tax Crrck:, 1 Kalntnaqar, Telangana State. 5. The Pr nciperl Chief Cornnrissi(;ner oF Inconr(l Tax. TL:l;rnr;ana and A P , Hyderabad lT Towers AC Guards Masab Tartk llytlerair.rrl 6 The Cerrtral Board of Dirr:ct Taxcs, Represcr.tte.l lry rts Oltairrttar. Dcpartment of Revenue, tt4inistry of Ftnance, Govcrnrlrertt of lnrlt:r Sit:t;re tariat Buildings, Ncw Delhr - 110001 / The Ser;retary to the Governnrent, Dcltartntent of Rcr.,etrtte. Urrion of lndia, lr,4rnistry of Finance, Ncw De lhr 1 1 0 001 9 Thr: lnconre Tax Officer, Warcj 2(1 ). Stqn.ltLrre Tour(trs. O;rp Botanicai (larciens. Kondapur, Hyclerabad 500084 1C The lncome Tal Officer. Ward 1. D.No.1 B-U10. 3''' Floor. fi,4a;'uri Complex. Opp. TSNPDCL Bhaw:rn Nltkkalarlutt;t H;trt;ltrtkond:t vr,r;ttitttt;al - 50tj001 1 DEO Olfir;e Ro:ui. N4ahabL]bnactar I T for.n,r:rs 10 2 3, AC 1 1 Tlrr) Inconre Tai Officer, \l/arcl 1 5( 1 ). Hy(lcr:rb:r,:l (lr:arils, Hyderabad 500 004 Tr:larril:tna 12 I lro lrra;onle Tax (Jfftr;c:r, Wltttl i, i\ellt ll,rrl [./rlLrul u nclge ir:rrgorrcra So8sol €, /

i[ ii f,'. { I I I 18. The lncome fr$f,.u, Ward 2(1 ). lnconre Tax Departrnent, Hyderabad 19.The lncome Ta\ Office,. Warci 6(1), Hyrlcratrad, lT Tower, AC Guards, I\,4asab I ank, Hybe ratrlrrl Tc:lanq:tnlt.'5()0b04 i 20.The Delxtty Comrtrrssortt:r of nt;orlt: Ilrr (lrrce 2(1). SiqnatuTe Towers. i SV No 6( P) ol KonrlapLrr :iy Nrr .iTr [) r rri t(otlt,tctlcj;t O;tp B6'[a1rr;al Gardens. i Serrltnr.,]:rr]l pally, R;rltr;ii R,,;,l, lj, l,,r-rlr.r,l Tel:.r|lr1: r,t - 5t)0084 13 The lncorre Tali Office, \r,/:rrcl 10(l) Hyrlr:raharl, I T Towcr, AC Guards, N,4asab Tarrk Hyderal)ir(i 5(l()00-,1 '14 I'hc Del)uty ComrTlsstrrnt:r of l{rLU,rrc T.rx. C rclc: 1i1). Hyrieraltarl, I T Towcr, AC Gu:trcjs i\,4asab Ti]ll k HyclIr:rlr:trl :,0(l0Lrl 15. The lnconrc Tax Olficcr \,Varti l' Karrnrn:rqar. A:.ryakar Bhavan, Near Natral Theatre. Karirnnagar. l-cl;r n( la n a 505001 16 The Prrncipal Comnlssroncr of lnr;onrc Tax - 2, Hyderabad, Srgnature Towers, Opp. Botanical Garclcns. l(orrrlaprrr Hyderabad-500 0u4 lr 17. The Assrstant lComrnrssroner of lnconrc Tax Circlr: 9(1), Hydcrabad, I T Tower, Ac GLraids, N,4as.rlr.f:rnk. llydcrabacl - 50000,1 .) r:rr',la)l)llC] for Inconre lax [OPUC] 23. One CC to SRI THANNERU CHAITANYA KUtVlAR, Advocate tOpUCl 24.One CC to lt4s. SUNDARI R PISIJPATI. Senror S.C. for lncome Tax [OpUC] 25.One CC to SRI GADI PRAVEEN KUtulAR, Deputy Solicitor Generat of lndia loPUCl 26. One CC to SRI A. V. RAGHU RA[4. A(tvoc.rte IOPUC] lr 27 .One CC to SRI J. V. PRASAU, S.C. tor lrrconro I ax iOPUCI 28.One CC to SRI Flll\,4AN(llNl SAN(lHl Arlvor:ate tOPLlCl lt 29. One CC to SRI DUNDU IVIANI\4OI1AN A(lvocate IOPUC] tr 30 Onc CC to SRI VENKAT RAI\4 REUDY tulANTtlR, Advocate [OPUCI i L t I i it ! 21.One CC I,r Slll A. \./ ]1 .r\./i, l.1J\.lilll(l 'i'i A 22.One CC to SRI VIJHAY K PUNNA Senror S C 31 . Two CD Copies N/P GJP o- <y \

\. l I I I I I I I I I t I j llli - I \ [:] \ l, HIGH COURT DATED:1910412024 COMMON ORDER W.P.Nos.10078, 10084, 10089, 10099, 1O1AZ, 10105, 10110, 10112, 10117, 101 18, 10121, 10146, 10175, 10194, 1023i, 10236, 10254, 10255, 10258, 10259, jt 10273,10286 AND 10303 0F 2024 I I k lHE SI4 14: 0 6 JUN 2024 a ($( .\o ,+ iS o,t T{_- ri' ALLOWING THE WRIT PETITIONS WITHOUT COSTS 0) C,(- ll I I t I I I I I I I l I i ; I I i i i I I t t, I I I