M/s Bhavya Constructions Private Limited vs. The Deputy Commissioner of Income Tax

IN THE HIGH COURT FOR THE STATE OF TELANGANA AT HYDERABAD (Special Original Jurisdiction) TUESDAY, THE TWENTY NINTH DAY OF SEPTEMBER TWO THOUSAND AND TWENTY SIX PRESENT THE HONOURABLE SRI JUSTICE P.SAM KOSHY AND THE HONOURABLE SRI JUSTICE NARSING RAO NANDIKONDA WRIT PETITION NO: 204 OF 2025 Between: M/s Bhavya Constructions Private Limited, 8-2-2931821N 1 to 3, Plot No.- A-1, 1st Floor, Bhavya's Spoorthi Bhavan, Road No.- 1, Film Nagar, Jubilee Hills, Hyderabad - 500 096, Telangana. Represented by its Managing Director, tvlr. Aditya Venigalla, S/o Mr. V-Ananda Prasad ...PETITIONER AND 1. The Deputy Commissioner of lncome Tax, Circle - 1('l ), Hyderabad, Room No.- 722,7th Floor, lT Towers, AC Guards, Masab Tank, Hyderabad - 500 004, Telangana. 2. The Principal Chief Commissioner of lncome Tax,, Andhra Pradesh and Telangana. Room No.- 922, ?lh Floor, 'B' Block, l.T.Towers, 10-2-3, AC Guards, Hyderabad - 500 004, Telangana. 3. The Assistant Commissioner of lncome Tax,, Circle - 'l(2), Hyderabad, lT Towers, AC Guards, lVasab Tank, Hyderabad - 500 004, Telangana. 4. Assessment Unit, lncome Tax Department, National e-Assessment Center New Delhi, Room No.- 4O1, 2nd Floor. E-Ramp. Jawaharlal Nehru Stadium, New Delhi - 110 003 ...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- a.the order daled 27.04.2023, passed u/s 148A(d) of the Act, vide DIN and Notice No. ITBA/AST/Ft148Al2O23-2411O52407422(1 ), by the 1st Respondent, for the Assessment Year 2016 - 17 and b.the notice dated 27.04.2023, issued by the

1 st Respondent, u/s 148 of the lncome Tax Act, 1961 , vide DIN and Notice- ITBA/AST/Si148 1|2023-2411052407550(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, 1S(1)(g) and 265 of the constitution of lndia and sec;. 14BA of the lncome Tax Act, 1961 , and consequently set aside the same in the interests of justice and to pass l.A. NO: 1 OF 2025 Petilion under section 151 CPC praying that in the circumstances stated in the affidavit filed in supporl of the petition, the High court may be pleased to stay all further proceedings, including any recovery, pursuant to the notice dated 27104t2023, issued by the 1st Respondent, u/s 148 of the lncome Tax Act, 1961, vide DtN & Notice- ITBA/AST/S/148_112023-2411052407550(1), for the Assessment Year 2016 - 17,, pending disposal of the abpve Writ Petition. Counsel for the Petitioner: SRl. A V A SIVA KARTIKEYA Counsel for the Respondents: MiS . BOKARO SAPNA REDDY (JR. SC FOR INCOME TAX) The Court made the following: ORDER List along with batch. Meanwhile, there shall be interim stay of the impugned order, in the light of the order granted by the Hon'ble Supreme Court vide its order Diary No.2196 of 2026 and batch decided on 10-4-2026. SD/. K.BHAVANI SWAMY ASSISTANT REGISTRAR //TRUE COPY// SECTION OFFICER To, 1. The Deputy Commissioner of lncome Tax, Circle - 1(1), Hyderabad, Room No.- 722,7th Floor, lT Towers, AC Guards, Masab Tank, Hyderabad - 500 004, Telangana. 6

TJ TKS 2. The Principal Chief Commissioner of lncome Tax,, Andhra Pradesh and Telangana. Room No.- 922, }th Floor, 'B' Block, l.T.Towers, 10-2-3, AC Guards, Hyderabad - 500 004, Telangana. 3. The Assistant Commissioner of lncome Tax,, Circle - 1(2), Hyderabad, lT Towers, AC Guards, Masab Tank, Hyderabad - 500 004, Telangana. 4- Assessment Unit, lncome Tax Department, National e-Assessment Center New Delhi, Room No.- 401,2nd Floor. E-Ramp. Jawaharlal Nehru Stadium, New Delhi - 110 003 5. The Section Officer, Writ D.B. Section, High Court for the State of Telagana, at Hyderabad. 6. The Section Officer, Posting Section, High Court for the State of Telangana, at Hyderabad. 7. One CC to Sri A V A Siva Kartikeya, Advocate [OPUC] 8. One CC to I\//s. Bokaro Sapna Reddy (Jr. SC for INCOI\/E TAX) [OPUC] 9. Two CD Copies d \

HIGH COURT DATED: 2910912026 ORDER WP.No.204 ot 20251 INTERIM STAY TWO DRAFTS LIST ALONG WITH BATCH P. L,/ iU 1! 0[T 21ffi '\.r.,J, '\:4. \\. -- 'i\- . ..(i- t---.-:-- (n