YARADIMMI VENKATARAMANA REDDY v. UNION OF INDIA
Case at a glance
Outcome
Set aside
and the impugned orders of assessment are hereby set aside
Provisions considered
- Constitution of India art. 226
- Code of Civil Procedure, 1908 s. 151
- Income Tax Act, 1961 s. 148
Key paragraphs
- Para 55. Following the same, this Writ Petition is disposed of, in terms of the Judgment passed in W.P.No.14681 of 2023 & batch, dated 28.10.2025 and the impugned orders of assessment are hereby set aside.
Judgment
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 pleased to stay all further proceedings, including any recovery, pursuant to the notices issued under Sec. 148 of the Income Tax Act, by the 3RD Respondent, for the Assessment Years 2017-18 to 2020-21; including the penalty and recovery proceedings and pass Counsel for the Petitioner:
1. P SRAVAN KUMAR REDDY Counsel for the Respondent(S):
ANUP KOUSHIK KARAVADI 3 RRR, J & TCDS, J W.P.No.999 of 2026 The Court made the following Order: The petitioner had been assessed to tax under the Income Tax Act, 1961 and orders of assessment have been passed for the years 2017-18 to 2020-21, in the following manner: Assessment Year Date of Order 2017-18 2018-19 2019-20 2020-21
06.01.2025
02.02.2024
02.02.2024
21.12.2024
These orders of assessment were preceded by notices under Section 148 of the Income Tax Act, 1961, which were issued by the jurisdictional Assessing Officer. It may also be noted that the petitioner had initially filed appeals against these orders of assessment and has withdrawn the same and has now approached this Court, by way of the present Writ Petition.
The learned counsel for the petitioner contends that the orders of assessment would have to be set aside inasmuch as the said process had been undertaken by the jurisdictional Assessing Officer which is impermissible in view of the provisions of Section 151 A of the Income Tax Act, 1961, r/w the scheme formulated, by way of a notification, dated 29.03.2022.
This issue has been considered by a Division Bench of this Court, in W.P.No.14681 of 2023 & batch. The Division Bench, after considering the 4 RRR, J & TCDS, J W.P.No.999 of 2026 said issues, had, by its Judgment, dated 28.10.2025, had set aside the notices on the ground that the said notices are contrary to Section 151 A of the I.T. Act.
Operative part
Following the same, this Writ Petition is disposed of, in terms of the Judgment passed in W.P.No.14681 of 2023 & batch, dated 28.10.2025 and the impugned orders of assessment are hereby set aside.
As the petitioner has paid only one Court fee, on account of covering one assessment year, the petitioner shall pay separate Court fee for each of the three remaining assessment years. There shall be no order as to costs. As a sequel, pending miscellaneous applications, if any, shall stand closed. ________________________ R. RAGHUNANDAN RAO, J Date: 20.01.2026 MJA ________________ T.C.D. SEKHAR, J 5 RRR, J & TCDS, J W.P.No.999 of 2026 178 THE HON’BLE SRI JUSTICE R RAGHUNANDAN RAO AND THE HON’BLE SRI JUSTICE T.C.D. SEKHAR WRIT PETITION NO: 999/2026 (per Hon’ble Sri Justice R. Raghunandan Rao)
20.01.2026 MJA
Questions this judgment answers
What did the Court decide in this case?
The Court recorded the following disposition: and the impugned orders of assessment are hereby set aside
Which statutory provisions did this judgment involve?
Constitution of India — art. 226; Code of Civil Procedure, 1908 — s. 151; Income Tax Act, 1961 — s. 148.
Which court decided this case, and when?
Andhra Pradesh High Court, on 20 Jan 2026. The bench was R RAGHUNANDAN RAO, T C D SEKHAR.
Precedent status how later indexed judgments have treated this case
No known negative treatment found in the Courts & Cases corpus.
This is a result about the indexed corpus, not a finding that the judgment remains good law. Coverage may be incomplete.