✦ High Court of India · 16 Oct 2025

Yashnu Yasasvi Polucherla S/o Gururnurthi Polucherla v. 1. The lncorne Tan Officer Ward 4(1)

Case Details High Court of India · 16 Oct 2025

Court

High Court of India

Decided

16 Oct 2025

Bench

APARESH KUMAR SINGH

Length

48,166 words

Acts & Sections

A of the lncome Tax Act 1961 A of the lncorhe Tax Act 1961 A of the rncome Tax Act 1961 A of the tncome Tax Act 1961 Code of Civil Procedure §1 Code of Civil Procedure §15 Code of Civil Procedure §151 Code of Civil Procedure Constitution of India §151 Constitution of India D of the lncome Tax Act 1961 Income Tax Act §1 Income Tax Act §14 Income Tax Act §148 Income Tax Act §1484 Indian Penal Code Jax Act 1961 Tai Act 1961

Counsel for the PeGtioner: SRI P. SOMA SHEKAR REDDY, REPRESENTING SRI P. SRIKANTH RAO Gounser ror the -fespondents' t?,*3Hilllftr- rNcoME ro,( i Gounsel for the Rdspontlent No.4: DEPUW SOLICITOR GENERAL OF tNOn , ; ''' j Between: Smt. Swapna Kola,'d/o. .Sri A. Ramutu, Aged about 42 years, Wib, 1O4; Shiva Enclave,'Saibaba Nagar, Old Alwal, Hyderabad ocsmhtlonl - 50@:lo. "' House OF n[[l,

1. Assessment Unit, National Faceless Assessment Departmenl.--Ministry of .Finance, Room No. 4O1 Jawahartal Nehru Stadium, Delhi 110 003. Centre, lncome Tax , 2* Ftoor, E-Ramp,

2. The lncome Tax Officer, Ward - 15(1), l.T.Towers, A.C. Guads, Masabtank, Hyderabad - 500004. ...RESPONDENTS Petition under Articte 226 of the Constitution of lndia praying that in the circumstances stdted in the affidavit fited therewith, the H(7h Court may be pleased to pass an order or direction, especially one in the nature of WRIT OF MANDAMUS holding that the notice dated 30.03.2024 issued by 2* Respondent under section 148 of the Act (with DIN and Notice No.|TBA/AST/S/148-112023' 2411O0g73255S(1.D'as being without jurisdiction, arbitrary, illegal, bad in law, void l4 ab initio, apart from being violative of provisions of section 14gA 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 notice under section 148 dated 30.03.2O24 and the .assessment order & penalty orders passed by 1.1 Respondent for asst. year 2O2O-21 under section 147 r.\,v.s 1448, uls-212A(1Xd), uls.2VOA and u/s.271AAC(1) of the Act, dt.28.01.2025, 10.07.2025, 14.01.2025 and 1 4.O7 .2025, respectively. NO:1 OF Petition under Section 151 cPc praying that in the circumstances stated in the affidavii fdedin .support of the petition, the High Court may be pleased to stay the colleition of tax and penalty demands raised by 1st Respondent for the Ay.2O2O-21 . Counsel for the Petitioner: ERIA.'V..RAGHI, RAM Counsel forthe Respondents: SRI K. SUBHAKAR REDDY SENIOR S.C. FOR INCOME TAX Eetween ; Polucherla : Occupation Hyderabad, Gurumurthy, S/o Venftata Subbaiah : Retd. Doctor, Mlla No. 19, Aditya E Polucherla,, Aged about 63 years, rnpress Park, Shaikpet, Tolichowki, D." 1 . The lncome Tax Officer Ward Tank, Hyderabad, 1 , lT Tower, A C Guards, Masab

2. The Pri 3, A.C. 3 of lncome Tax-1 , Hyderabad # l.T. Towers, 10-2- Tax Department, N of Finance, Room No. ational 401, 2"d 11,0003. Faceless Floor, E- ...RESPONDENTS 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 issue an appropriate writ order or direction more particularly one in l5 the nature of Writ of Mandamus, declaring the order passed u/s 148A(d) bearing DIN No. TBA/ASTif/.il.&N2O24-2511064099473(1 ), dt.l 5.O4.?0r24 and notice u/s 148 dt.15.04.2O2+;ixqe.:plN No. ITBA/ASTlsl148_'l12A24-2511064105277(1') issued by the JAO({cl rirst bndent) instead of FAO (3'd respondent) for A.Y. ?F}2O- 21, as voi4 illeg1al, and contrary to the provisions of lncometax Act an*contrary to the Principles d ryFqT."t.Justice. .J.. '.: ,'": , r1'r .!. lA NO: I OF Z)25 +-,:- , Petition under'Section 151. CPC praying that in the circumstances stated in the affidavit filed in rbupport of the petition, the High Court may be pleased to stay all further proceedings pursuant to the notice u/s 148 dt.1 5.O4.2A24 vide DIN No. ITBA/AST/S/148-112O24-25:1O641O5277(f issued b'y thg JAO (1o respondent) instead of FeO (3'd respondent) for A.Y. 2A20-2L : . \ r Counse! for the Petitioner: SRI DUNDU MANMOHAN Counsel forthe : SRI K. SUDHAKAR REDDY SENIOR S.C. FOR INCOME WRIT PETITION NO: 23733 OF Z0.25 Between: Yashnu Yasasvi Polucherla, S/o Gurumurthi Polucherla, Aged about 35 years, Occupatbn: R/t Employee, # Villa No 19, Aditya Empress Park, Shaikpet, Tolichovrdci, l-lyderabad, Telangana-50Oo08 + ...PET|T!ONER AND 1.

3. The lncome Tax Officer Ward 4(1), Hyderabad, # lT Tower, AC Guards, Masab Tank, Hyderabad - 500004. .': The Principd Chhf Commissioner of lncome Tax, AP & TS, 10h Floor, C- Block, l.T. Tower# 1A-2-3, A.C. Guards, Hyd erabad-500004. The Assessment Unit, lncome Tax Department, l*.lational_- Faceless Assessment Centre, Dehi, Ministry of Finance, Room No. 401, 2m Fbor, E- Ramp, Jawahadal Nehru Stadium, Delhi-l10003. ;i.-. ' ...RESPONDENTS r6 Petition under Article 226 of the Constitution of lndia praying that in the circumstances stat*gijp the affidavit fibd therewith, the High Court may be pleased to issue a(Iat&ropriate writ order or direction more particularly one in the nature of Writ 6i'Mandamus, declaring the proceedings u/s 14BA(d) dt. 15.O4.2024 bearing DIN No. ITBA/AST/F/148N2O24-2511064100536(1) and notice u/s 148 dt.'1..15.04.2024 bearing DIN No. ITBA/AST/S/148_112024- 2511064104597(1) issued by the JAO ({"t 'reSpondent) instead of FAO (3d respondent) for A.Y. '2C17-18, as void, illegal, and contrary to the provisions of lncome{ax Act and contrary to the Pttnciple5-of ,NhlUral Justice. lA NO: 't OF 2025 l l. 1 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 pteased to stay all further proceedings pursuant to the notice u/s 't 48 dt. 't5.04.2024 vide DtN No. rrBA/AST/S/i4S_1t2O2+2bll6eirO+SSZ1r1 issued by the JAo (.tst respondent) instead of FAO (3d respondent) forA.Y. 2017-18. Counsel for the Petitioner: SRI DUI{DU {tiANMOHAil Counsel for the Respondents: Ms. BOI(ARO SAPNA REDDY, SENIOR 6r'C.'FOR INCOME TAX WRIT PETITION NO: 23837 OF 202s Between: I ' Chittareddi Devikii- Rani, Dlg. qhifrareddi Laxmipathy, Aged about 62 years, Occupation:Retd: Doctor, # Villa No. 19; Aditya Empiress Pa*] Shaikpet, Totichowki, Hyderabad, Telangana-sO0008 ..PETITIONER AND 1 . The^lncome Iax .Officgr, Ward 13({ ), Hyderabad, # Aaykar Bhawan, Opposite LB Stadium, Basheer Bagh, Hydeiabad, Telangana, Sd0004.

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 Deoartment. National Faceless Assessment Centre, Delhi, Ministry of Financri, Room No. 4O1, ZN Floor. E- Ramp, Jawaharlal Nehru Stadium, -Delhi-110003 ...RESPONDENTS l7 Petition under Article 226 ot the Constitution of lnd'ta 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 u/s 148A(d) bearing DIN No. ITBA/AST/F/1 48N2O24-251 1ffi819lt7 17 ('lr, Dt.30.08.2O24 and notice u/s'l 48 di.WNn24 vide DIN No. ITBA/AST lsll 48-1 12024-25/1 0681 94806(1 ) issued by the JAO (1st respondent) instead of FAO (3d respondent) for A.Y. 2018-19, as void, illegal, and contrary to the provisions of lncome-tax Act and contrary to the Principles of Natural Justice. Petition under Section 151 CPC praying that in the circumstances stated in the affidavit fibd in support of the petition, the High Co{rrt may be pleased to stay all further proceedings pursuant to the notice u/s lzt8 dt.30-08.2024 vide DIN No:.ITBA/AST/S/1 48 112O24-2il10681948O6(1) issued by the JAo (1"t respondent) instead of FAO (3'd respondent) for A.Y. 2O18-19. Counsel forthe Petitioner: SRI DUNDU MANMOHAN Counsel forthe Respondents: SRI K. SUDHAKAR REDDY SENIOR S.C. FOR INCOME TA)( VVRIT PETITION NO:23847 oF 20,25 Chittaraddi-Devika'Rani, D/o. Chittareddi Laxmipathy, Aged about 62 yeaE, ark, Shaikpet, Tolichowki, Retd. Doctor, # Mlla No 19 AditYa Empress P Telangana - 500008. EIII' The lncome Tax Otrrcer, Ward 13( Stadium, Basheer Bagh, Hyderabad, 1), Hyderabad, Aaykar Bhawan, Opposite LB Telangana, 500004. ...RESPONDENTS Petition under Article 2Xi oI 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 l8 the nature of Writ of Mandamus, declaring the order passed u/s 14gA(3) bearing DIN No. ITBA/AST/F/148N2O25-2611O77O47181(1), dt. 16.06.2025 and notice u/s 148 dt. 16.06.2025 vide DIN No. ITBA/AST/St14A_1l2O2S-26t1071047276(11 issued by the JAo(respondent) instead of Faceless Assessing Officer(FAO) for A.Y. 2021-22, as void, illegal, and contrary to the provisions of lncome- tax Act and contrary to the Principles of NaturalJustice. 10F 2025 Petition under Section 1 51' ng 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 notice u/s 148 dt. 16.06.2025 vide DIN No. IT8A/A5T/5/148_1|2025,2S|107704T2T6(11 .issued by rhe JAO(respondent) instead of Faceless,,Assessing Offtcer (FAO) for A. y. 2021- 22, and may pass such other orde(s)'as.'the Hon'ble frurt deems fit and proper in the interests of substantial justice, ;ai ,otherW,ise the,Fetitioner would be put to irreparable loss and severe injury, . ; Counsel for the Petitioner: SRt IXTNOI IIANMOHAN Counsel for the Respondents: SBI {C SUDHAKARREEDY SENIORS.C. FOR INCOME TAX n Saleeni.Suftana, D/o. Rehman Khan, age: 70 Years, Add: 15-2-690, Siddiamber Bazar, Nampally Hyderabad - 500012 TelEngana D ...PETITIONER

1. Assessment Unit, lncome Tax New Delhi, Room No. 4o1, ld New Delhi-1 10003 National e-Assessment Centre E-Ramp, Jawaharlal Nehru Stadium

2. The Assistant Commissioner of lncome Signature Towers, Kondapur, Hyderabad, Tax, Ci 1 Botanical Gardens,

3. ffe lnlnggal Chief Commissioner of lncome Tax, Room No. 922, gh Ftoor, B Block, 1.T Towers, A.C. cuards Masab Tank, Hyderabad, febng;na-SO-O0iS ...RESPONDENTS l9 Petition under Article 226 ot tle Constitution of lndia praying that in the circumstances stated in the affidavit filed therewith, the High Courl may be pleased to issue a writ of Mandamus or any other appropriate order or Direction, declaring that the order passed by the 2d respondent under section 148(AX3) of the income tax act 1961 dated NOODA2S bearing DlN No. ITBA/AST/F/148A/ 2025-2611077985834(1) notice number for the assessment year 2O2O-21 as arbitrary, illegal, bad in law, voiG ab-initio violative of principles of natural justice apart from being violative of article 14,19(1Xg) and 265 of the Constitution of lndia and section 14{lA of the income tax ACt, 1961 and to consequently set aside the sanre in the interest of Justice. tA NO: 1 OF 2025 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 2"d respondent under sectbn 14SA(d) of the incolne tax Act, 1961 dated N.O6.2O25 bearing Din-No- -ffBATASTlFll 48,N2O25-mnO77985834( 1 ) for the A.Y 2O2A-21; pending counsel for the Petitioner: SRI v.v.s. ANKITH, REPRESENTING SRI A. V. K. SURYAVARA PRASAD Counsel forthe Respondents: Ms. BOI(ARO SAPNA REDDY, SENIOR S.C. FOR INCOME TAX WRIT PETITION =23877 OF 2025 Between: Sobha Rani Nuka, D/o Konda Reddy Yoga, Aged About 65 years old Occupation Business, Flat No.102 Endecos County, Gzech Colony, Erragadda, Opp.Gokul Theatre, Hyderabad 50001 8 AND

1. Office of the lncorne Tax Officer Ward 6(1), Hyderabad, lT Tower, AC Guards, Masab Tank, Hyderabad, Telangana, 5O0OO4.

2. Addt Commissioner of lncome Tax, Range 6, Hyderabad. ...PETITIONER ...RESPONDENTS 20 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 order passed u/s 148A(3) bearing DIN No. ITBA/AST/F/148N2O25-26/1O7794O637.(1), dt.2710612025 and notice u/s 1 48 dt.27 lOOl2025 vide DIN No. ITBA/ASilS/14$ _1 12O25-261'to7794O7 O3(1) issued by the JAO(1st respondent) instead of Faceless Assessing Office(FAO) for A.Y. 2020-21 , as void, illegal, and contrary tolhe provisions of lncome-tax.Act and contrary to the Principles oi Natural Justice. lA NO: 1 OF 2025 Petition under Section 151 CPC praying that in the circumstances stated in the affidavit filed in support of thb petition, the Higg eourt may be pleased to Js pursuant to the notice u/s 148 dt.27.06.2025 viie DIN No. IT8A/A5T/5/148_112025-2611077940703(1) issued by the JAO(1st respondent) instead of FacelessAssegqing Office(FAO,) for A.Y. 2O2O-21 Counsel for the Petitioner: SRI DUNDU MANi,tOHAtl Counsel for the Respondents: Ms. BOKARO SAPNA REDDY, SENIORs.C. FOR INGOI,IE TAX PETITION NO: Between: Rarnesh Babu Saroor Nagar, 6 Dilsukhnagar, P & T Colony S.O., Ranga:Reddy Dist. ...PETITIONER D 1. lcoqe Tax Officer, Circle 12(1), Hyderabad. Aaykar Bhawan, Opposite L B Stadium, Basheerbagh, Hydera6d 500004

2. A.C. Chief Commissioner of lncome Tax, AP & TS, lncome Tax Towers, , Masab Tank, Hyderabad-500OO4 ...RESPONDENTS 2t 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, declarinE'as illegal, arbitrary, without jurisdiction, bad in law, violative of the principles of natural justice, and contrary to ,Articles 14, 19, and 265 of the Constitution of lndia, declaring the order passed by the lncome Tax Officer, Circle 12(1'), Hyderabad, Under Order 148-A of the tncome Tax Act, 1961 Date of Order 2slo3l2o23 DIN No. ITBA/AST/F114*12O22-23\A11279147{1) For the Year Assessment Year 2O1&20If- am--Eledtanes as null and void the consequential assessrnent order passed under section 147 r.w.s 144 read with section 1448 "of tfte. lncome-tax Act on 29tO2t2O24 vide DIN ITBA/AST S,114712023-241106'l'770177(11 and Quash all the consequential proceedings arising there from but not limited to Penaky Proceedings under Sections 270A, 271, or 274 of the Act Recovery Proceedings under Section 22O or any other provision Any notices of dernatrd; attachnp-nt proceedings, or garnishee orders initiated or contemplated pursuant to ttre irnpugned orders Consequently, set aside al| such ordbrs and-piod6ffimg-S'ifi-th6ln $ ofjU5ticd. tA NO: 1 OF fi25 ''r +!'r,i*t:r ". , 1;: , Petition under Section 151 CPG''pfrayingrthat in the circumstances stated in the affidavit filed in support of the petition, the Higli Cdurt may be pleased to stay all further proceedings'inctuding'any recovery, pursuant to the order passed by the 1't respondent Under Order 140-A of the lncome Tax Act, 1961 Date of Order 25-03-2A23 DfN No. ITBA/AST/F/1 48N2O22-2311A51279547(1) and the consequential reassessment order dated n.O2.2O24 passed under Section 147 r.w.s. 144 read with Section 1448, b6aring DIN No. ITBA/AST/5114712O23- 2411061770177(1) For the Year Assessnrent Year 2016-2017 and Direct the Respondents not fo initiate or continue with arry recovery or penalty proceedings, includinE issuance.of demand notices, garnishee orders, or attachment of bank accounts, pending final disposalof the above Writ Petition. Counsel for the fietitioner: SRI GAJANAND CHAKRAVARTHI, REPRESENTING SRI UPADHYAY RAGHAVENDER 22 Counsel for the Respondents: Ms. BOKARO SAPNAREDDY, SENIOR S.C. FOR INCOME TAX P o Between: K-uchadi .+trygh, qge_47 years, H,No. 13-19 Prashanth Nagar, CCC, Post Naspur, Mancherial - 504302: Dist. Mancherial D. 1. lncome Tq< Qtricgr, Ward 1, Mancherial, Sy No.425, 1st Floor, Ranga Raja Complex, Reddy Colony, Mancherial - 5O42d8. 2 of lncome Tax - 2,.lncome Tax Towers, A.C.Guards, Petition under Article 226 oI 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 oi direction, declaring the order passed by the lncome Tax Offrcer, Ward 1, Mancherial, Under Order 148-A of the lncome Tax Act, 1961 Date of Order 31- A3-2O22 DIN No. ITBA/AST/F/148N2O21-2211O423}37O5(1) and a[ thd conseguential proceedings for the Year Assessment Year 2018-19, as arbitrary illegal bad in law without jurisdiction void abinitio violative of principles of Natural Justice part from being violative of Article 4, 19 and 265 of Constitution of lndia and consequently set aside the same in the interests of iustice. 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 respoqpent Under Order 148-A of the lncome Tax Act, 1961 Date of Order 31-03-2022 DIN No. ITBA/ASTIFI148AI?O21- 22t1O423931O5(1) and ail the consequential.proceedings for the Year Assessment Year 2O1A-19 pending disposal of writ piltition. 23 Counsel for the Petiti6ner:, SRI GAJANAND CHAKRAVARTHI, REPRESENTING SRI UPADHYAY RAGHAVENDER 'r)l'i! ' ' Counsel for the ReSpondirnts: Ms. J. SUNITHA, .i,*-..,.; .sENloR s.c. FoR lNcoME TA)( WRIT PETITION NO: 23901 OF 2025 Between: 'Ei: '"4: i,,f ,. Chittareddi Devika RaeU D/o. Chittareddi Laxmipathy, Aged about 62 yearq Occupation Retd. Docbr;" Villa No. 19 Aditya Ernpress Park, Shaikpet, Tolichowki, Hyderabad, Telangana-500008 AND : ,r .ii. '{!i: i'i, t-. ..PETITIONER The lncome Tax Officer,lward 13(1), Hyderabad, Aaykar Bhawan, Opposite LB Staclium, B'asheer Bagh, Hyderabad, Telangana, 50O0O4 .:' i ! . . ...RESPONDENT Petition under Artidle 226 of the Constitution of lndia praying that in the circurnstances stated in the affidavit filed therewith, the High Court may be pleased to issue an appropriate writ order or dineotlon ffior€ particularly one in the nature of Writ of Mandamus, declarin$the q:def .pas.set u/s 148A(3) bearing Dl N No. I TBA/AST/ F I 1 48 N2fl25-261 1 OVI 04.Z3@fl ), dL 1 6 :0 6.2025 and notice u/s 148 dt.16.06.2025 vide dlt.t No. trBA/Asv,dir*a-- lt,polr.-26notzo4l481(1 ) issued by the JAO(respondent) instead of Faceless Assessing Officer(FAO) for A.Y. 2019-20, as void, illegal, and contrary to the'provisions of lncome-tax Act '-:.i. ..j. and contrary to the PrincipleS of Natural Justice. lA NO: 1 OF 2025 Petition under Section,151 CPC praying that in the circumstances stated in the affidavit filed in supporfof the petition, the High Court may be pleased to stay all further proceedings pursuant to the notice u/s 148 dt.16.06.2025 vide DIN No. IT8A/A3T/5148A2025-2611A77047451(1) issued by the JAO (respondent) instead of Faceless Assessing Officer (FAO) for A.Y. 2O19-2O. Counsel for the Petitioner: SRI DUNDU MANMOHAN Counsel for the Respondents: SRI K. SUDHAKAR REDDY, SENIOR S.C. FOR INCOME TAX 24 WRIT PETITION : 23903 0F 2025 liob_ha Ratli.Nuka, D/o Konda Reddy Yoga, Aged About 65 years old Occupation Business, Flat No. 102 Endecos C6unty Cze-ch Colony, Eriagadda, Opp. Gokul Theatre, Hyderabad 50001 B

1. ffice Of The lncome Tax Officer, Ward 6(1), Hyderabad - --G*ua-nds;Masab Tank, Hyderabad, Tetangana, SOOO'Oa. 2. Addl. Commissioner of lncome- tax, Range 6, Hyderabad , l.T. Tower, AC Petition under Article 226 of the Constitution of lndia praytng that in the circurnstances stated in the affidavit filed therewith, the High Cour.l 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 u/s 148A(B):bearing DIN No. ifgalRsfpt+BAt2o2s-26t1ottg42}4s (1), dt- 27.06.2025 and rrlotice u/s.148 dt. 27A6.2025 vide DIN No. ITBA/ASTl9ll4B 112O25-26t1 ov79429?9(11 issued by the JAO(1st respondent) instead of Faceless Assessing Otrice(FAO) for A.Y. 2021-22, as void, illegat, and contrary to the provisions ot tncond-lii Act and contrary to the Principles of Natural Justice. r .1, ::.. , I : l:'.i;r;t -Pet'*ion-under-Section 151 CPC praying that in the circumstances slated in the affidavit filed in support of the petition, the High Court may be pleased to stay gll further proceedings pursuant to the notice u/s 148 dt. 27.06.2025 vide DIN No. IT8A/AST/5/148-112025-2611077}42}3}(11 issued by the JAO(.lst rcspondent) instead of Faceless Assessing Office(FAO) for A. y. 2021-22, and may pass such other order(s) as the Hon'ble Court deems fit and proper in the interests of substantial justice, as othenrvise the petitioner would be put to ineparable loss and severe injury. Gounsel forthe Petitioner: SRI DUNDU ITANMOHAN 25 Counsel for the Respondents: Ms. BOKARO SAPNA REDDY, SENIOR S.C. FOR INCOME TAX WRIT PETITION : 23908 0F 2025 Between: Chittareddi tlevika Rani, Wo. Chittareddi Occupation: Retd. Doctor, # Villa No.19, Aditya Hyderabad, Telangana-S0o008. Shaikpet 62 years, Tolichowki, ..PETITIONER AND 1 . The lncorne Tax Officer, Ward 13(1), Hyderabad, # Aaykar Bhawan, Opposite LB Stadium, Basheer Bagh, Hyderabad, Telangana, 5OO0O4.

2. -The'Principal€ommisskrner of lncome Tax - 4 Hyderabad, l.T. Towers, A.C. G[rdrds, Hyderabad, Telangana-500004

3. The Assessment Unit, lncorne Tax Department, National-- Faceless Assessment Centre; Delhi, Ministry of Financri, Room No. 401, 2ro Floor, E- Rarnp, Jarrafrarlal Nehru Stadium, Delhi-1 1 0003. ...RESPONDENTS Petition under Article 226 of the Constitutircn:-ofJndia-praying that in the circumstances stated in the affidavit fited therewith, *re High Court may be pleased to issue an appropriate writ order or directicin rfititgip'atiicularly one in , the nature of Writ of Mandamus, declaring the 6i'ddr paSSdO uls'148A(d) bearing , ,'DfN No. |TBA/AST/F/148A/2O24-25|1O64170533(1)" di:18:0a,2A24'and notice u/s 1 48 dt.18.M.2A24 vide DIN No. ITBA/AST tst146-'lt?f}?.1i25t10ff.4170566(1 ) issued by the JAO(I"I respondent) instead of FAO (3"t respondent) for A.Y.2O2O- 21, as rroid;'ittegal;and'contrary to the provisions of lncome-tax Act and contrary to the Principles of Natural Justice. tA NO: 1 OF 2025 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 atl further proceedings pursuant to the notice u/s 148 dt.18.04.2024 vide issued by the JAO(1"I DtN No. IT8A/A5T/51148_112024-2511064170566(1) respondent) instead of FAO(3'd respondent) for A.Y. 2O2O-21, and may pass such other order(s) as the Hon'ble Court deems fit and proper in the interests of 26 substantial justice, as otherwise the Petitioner would be put to irreparable loss and severe injury. Gounsel for the Petitioner: SRI DUNOU MANMOHAN Counsel forthe Respondents: SFtl K. SUDHAKAR REDDY, SENIOR.S.C. FOR INCOME TAX PETITION NO:23911 OF Venkata uka, S/o N. Subba No. 102 Endecos Reddy, County, Aged About 59 Czech Colony, Opp. Gokul Theatre, Hyderabad 500018 {. 9fftce of The lncome Tax Officer Ward 6(1), Hyderabad, Guards, Masab Tank, Hyderabad, Telangana, 5000b4. 2. Addl. Oommissioner of lncome- tax, Range 6, Hyderabad I T Towdr, tlE Petition under Article 226 of the Constitution of lndia praying that.iin the circumstances stated in .the affidavit filed therewith, the High Courtl may be pleased to issue an ?ppropriate writ order or direction more particularly:,gne iin , the nafure of Writ of Mandamus, declaring the order passed u/s 148A(3):bparing DIN No. ITBA/AST/F/148N2O25-2611o77929391(11, dt. 27. 06. 2O2S and notice u/s 148 dt.27.06.2025'vide DIN No. |T8A/A5T/31148_112025-2611017929492(1) issued by the JAO({3I respondent) instead of Facetess Assessing Office(FAO) for A. Y. 2O2O-21, as void, illegal, and contrary to the provisions of lncome- tax Act and contrary to the Principles of Natural Justice. .:r o 1()F Petition uhd i. :tr: J-i;'!i.s' liiti,trtp) er Section 151 CPC praying that in the circumstanbes stated in the affidavit filed in support of the petition, the High Court may be pleased to stay all further pursuant to lhe notice u/s 148 dt. 27.06.2025 vide DIN No. I 112025-2611077929492(11 issued by the JAO(1st respondent) instead of Faceless Assessing Officer(FAO) lor A.y -2O2O-21, and 48 27 may pass such other order(s) as the Hon'ble Court deems fit and proper in the interests of substantial justice, as othenrise the Petitioner would be put to irreparable loss and .severe injury. Counsel for the Petitioner: SRI DUNDU MANMOHAN Counsel for the Respondents: Ms. BOKARO SAPNA REDDY, .: Between: S. V. HF Gas Talakondapally - 502221 d"rnin Vitrak, Rep.by Partner Vuppala Manjula, #D.No. 1-70, -',m"t?.g.giSlakondapally Mandal, Mahaboobnagar, Telangana- ...PETITIONER AND : 2.

1. The lncomeTax Officer, Ward 1, Mahabubnagar, lncome Tax Office, DEO fficeRoad,.Mahabubnagar, Telangana-sOg001. Cornmissioner of lncome Tax-4, HyderaQg4 !.T. f_-oy"gp:4,_C*, . Telangana-500004. I

3.::,The.';.Assessment Unit, lncome Tax Department,,Ndkrnal_- Faceless Adsessrnent Centre, Delhi, Ministry of Financd, Room l.lo. 401';gtE;floor,.E- Rarnp, Jawaharlal Nehru Stadium, Delhi- 1 1 0003. RESFONDENTS 'i , Petition under Article 226 of the Constitution of lndia praying that in the i circumstances stated in the affidavit filed therewith, the Higrh Court may be writ order or direction more particularly one in pleased to Mandamus, declaring the Assessment Order dl. 12.02.20.25 the nature of passed by the 3rdrespondent u/s 147 r.w.s 14411448 of the lncome-tax Act for A.Y.2019120 vide DIN No. ITBA/AST|S|147|2O24-2511073189862(1), consequent to the*order passed u/s 148A(d) dt. 05.04.2023 vide DIN No. ITBA/ AST/F/1 4SN2o2*!na51870657(1) and the notice u/s 148 dt. o5.o4.2}23 vide DIN No. IT8A/45T131148_112023-2411051876728(11, issued by the JAO (1"t respondent) instead of FAO(3'd respondent) and consequential penalty order passed order utizlza(lxd) of the Act dt. 24.07.2025 as void, itlegal, and contrary to the Fovisions of lnconre-tax Act and contrary to the Principles of Natural Justice. i... 28 oF 202s Petition under Section 151 CPC praying that in the circumstances stated in the affidavit filed in support of the petition, the l-,ligh Court may be pleased to stay all further proceedings pursuant to the .Assessment Order dt. '12:02.2025 passed by the 3rdrespondent u/s 147 r.w.s 14411448 of the lncometax Act for A.Y . 20 1 9 -2o vide .Dl N No. ITBA/AST/ S l'l 47 I 2024-2511 0731 89862( 1 ). Counsel for the Petitaonen'SRl0tJNDtf ilIANMOHAN Counse! for the Respondents: SRI K.SUDHAKAR REDDY K.THIMMA REDDY SENIOR S.C. FOR INCOME TAX vilnrr PETITION NO:23989 oF 2025 Between: Venkata Ramana opp. Theatril; AND About 59 Aged Czech Colony, years old Enagadda, Eri

1. Office Of The lncome Tax Officer Ward 6(1), Hyderabad, I T Tower. AC Guards,MasabTank,Hyderabad,Telangana,SOOO-Oa. i

2. Addl. Commissioner of lnome-tax, Rarige 6, Hyderabad ...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 order passed u/s 148A(3) bearing DIN No. ITBA/AST/F/I48At2025-2611O77926091(1), Ai.Zt.OA.ZOZsand notice u/s 148 dt.27.06.2025 vide DIN No. ITBA/AST/S/148_112O25-26t1071926317(1) issued by the JAO(lst respondent) instead of Faceless Assessing Office(FAO) for A.Y. 2O19-2O, as void,.illegal, and c,ontrary to the provisions of lncome-tax Act and contrary to the Principles of Natural Justice. lA NO: 1 OF 2025 29 Peiition undei Section 151 CPC praying that in the circumstances stated in the affirlavit filed in support of the petition, the High Court may be pleased to stay all further proceedings pursuant to the notice u/s 1 48 dt.27.6.fr25 vide issued by the JAO (1"' DIN No. IT8A/A5T/51148-112025-2611077926317(11 respondent) insteat of Faceless Assessing Officer(FAO) for A.Y. 2O19-2O, arrt may pass such other order{s) as the Hon'ble Court deerns fit and proper in the interests of substdntial justice, as otherwise the Petitioner would be put to ineparable loss and severe injury. Counsel for thefetitioner: SRI DUNDU MANMOHAN Gounsel for the Respondents: Ms. BOKARO SAPNA REDDY, SENIOR S.C. FOR INCOME TA)( N NO: 24050 OF Between: Polucherla Gurumudtry, S/o Venkata Subbaiah Polucheda, Aged abou!_6p .yealq, Occupation: Retd. Doctor, # Villa No. 19, Aditya Empress Park, Shaikpet, Tolichowki, Hyderabad, Telangana-S00o08. , AND ...PETITIONER

1. The lncorne Tax Officer Ward 4(1), Hyderabad, I T Tower, A C Guards, Masab Tank, Hyderabad, Telangana-SOoo04.

2. The Principal Chief Cornmissioner of lncome Tax, AP and TS, 1Oh Floor, C- Bbck, l.T. To-wers, tO-2-3, A.C. Guards, Hyderabad-500004.

3. The Assessment Unit, lncome Tax Departrnent, National-- Assessment Centre, Defii, Ministry of Financ6, Room No. 401, 2m Ramp, Jawaharlal Nehru Stadium, Delhi-110003. Faceless Floor, E- ,$" ,ri .RESPONDENTS 30 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 issue an appropriate writ order or direction more particularly one in the nature of Writ of Mandamus, declaring the order passed u/s 148A(d) bearing DIN No. TBA/AST/F/148A12024-2511064100438(1), dt.15.04.2}24 and notice u/s 1 48 dt. 1 5.04. 2O24 vicle' DIN No. ITBA/AST/S/1,,t8- 1 l2}24-25t 1 0641 04558( 1 ) issued by the JAO (1st respondent) instead of FAO (3d respondent) for A.Y. 2017-18, as void, illegalland contrary to the provisions of lncome-tax Act and contrary to the Principles of Natural Justice. - - - I lA NO: 1 OF 2025 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 pteased to stay all further proceedings pursuant to the notice u/s 148 dt.15.04.2024 vide DIN No. IT8A/A5T/5/148_112024-25|1064104558(1) issued by the JAO (1st respondent) instead of FAO (3d respondent) for A.Y. 2O17-1A. Counsel for the Petitioner: SRI DUNDU MANiiOHAN Counsel for the Respondents: Ms. BOKARO SAPNA REDDY, SENIORS.C. FOR INCOME TAX .' Mrs. Sharada Alli Mr.;.W/o. Late Alli R/o. 1- 15/18/18, Kalqgii Nagar, Rakurthi, 25 years, Occ: House wife, 001,Telangana. ...PETITIONER D 1. Assessment Lhit, lncome Tax New Delhi, Room No. 401,2'B Delhi - 110 003. Ramp, National e- Assessment Center, Jawaharlal Nehru Stadium, New z. Tne tncome iii Officer, Ward 2, Bhavan, Near Natraj Theatre, l(arimagar - lncome Tax Office, Aayaka r 0Ol,Telangana.

3. The Principal Commissioner of lncome Tax - 2. Hvderabad. Sionature Towers, Opp. Botanical Gardens, l(ondapur, Hyderabad: SOO Og+. ..RESPONDENTS 3l Petition under Article 226 of the Constitution of India praying that in the circurnstances 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 2nd Respondent, vls 147 rlw Sec. 144 of the lncome Tax Act, 1961, dated O7.O2.2O25, bearing DIN No. ITBA/AST/5114712A24-2511O73168791(1), for the Assessment Year 2O2O - 21 as arbitrary, illegal, bad in taw, void ab-initio, violative of the principles of naturai justice, apart from being violative of Articles 14, 19(1XO and 265 of the Constitution of lndia and Sec 148A of the lncome Tax -ACt, 1'961; and to consequently set aside the same in the interests of justice. lA NO: 1 OF 2025 Petition under Section 151 CPC praying that in the circumstances stated in the affidavit fibd in support of the petition, the High Court may be pleased to stay a[ further proceedings, including any recovery, pursuant to the notice issued by the 2nd Respondent, u/s 148 of the lncome Tax Act, 1961, dated 14.A3.2A24, bea ri ng u N-tfu . lmsflSn 48_ 1 t zo23 -24 t 1 06262247 1 (1 ), for the Assesbrn ent" Year 2OZA - 21, Adrd;ing disposal of the above Writ Petition. ,, " l:j-:: i'1.J,.,-,'..'.; Gounset for the Pfiitioner: SRI A. V. A. SIVA KARTTKEYA : Counset for the h#pondents: Ms. J. SUNITHA, . : i] SENPR S.C. FOR INCOME TA)( S/o Late Between: Prablnkar R/o1-8-32U56, 500003 AND NO: 241 61 years,, Occ.Business, Hyderabad, Telangana; ...PETITIONER

1. lncome Tax Officer Ward 10(1), Hyderabad lT Tower, AC Guards, Masab Tank, Hyderabad, 5OOO04

2. The Princpal Commissioner of lncome Tax l, Hyderabad /d floor, lT Tower, AC Guards, Masab Tank, Hyderabad, 500004

3. The National Faceless Assessment Centre, Income Tax Department Ministry of Finance Govt. of lndia, New Delhi. 32

4. llnion of lndia, Ministry of Finance Rep. by its Secretary, 166-8 North Btock, New Delhi - 110 001. ...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 lssue a Writ, Order or Direction morb particularly, one, in .the nature of Writ of Mandamus, deelaring'the-action of the Respondent No. 1 in passing an Order u/s. 1,{8A(d)of the lncome Tax Act, 't961 dated 27.03.2024, Notice u/s. 148 of the tncome Tax Act, 1961 cafling for income for A.Y. 2O2O-21 dated 27.03.2024, Notice issued u/s 1a8A(b)of the lncome Tax Act, 1961 dated 14.03.2024 and Assessment Order passed by the AO u/s. 147 r/w. section 1448 of the lncome Tax Act, 1961 dated 10.02.20?5 as illegal, arbitrary, bad in taw and violative of Articles 14, 19 Qnd 265of the Constitution of lndia; Set aside the Order u/s. 14bA(d) of lhe lncome Tax Act, 1961 dated 27.O3.2O24, Notice u/s. 148of.the1ncome Tax Act, 1961 cailing for income for A.Y. 2O2O-21 daled 27.O3.2024, Notice issued u/s 148A(b) of the lncome Tax Act, 1961 dated 14fl3.2024 and Assessment Order passed by the AO u/s. 147tlw.-Seclion 1448 of the lncome Tax Act, 1961 dated 1O.O2.2O25 and any'consequent proceedings as lacking in jurisdiction. I Counsel for the Petitioner: SRI P. SOilA SHEKAR REDDY, REPRESENTING SRI P. SRIIGNTH RAO Counsel for the Respondents: SRI K SENIOR.S.C. FOR tNCOiI E WRIT PETITION NO:24161 oF 2025 Between Ajay Kumar Paidimarry Rl/o. H. No. 1 7-1 -383/4/1 5, Telangana State. S./o. Krishna lvlrrthy Paldimarry, Aged about 40 years, Vinay Nagar Colohy, Saidabid, Fiyderabad 5OO- 059; PETITIONER 33 D '1. Deputy C<immissioner of lncome Tax, Circle 1(1), Hyderabad, l.T' towers, :10- 2-3, A.C.Guards, Hyderabad 500 0o4.

2. The Principal Chief Commiss'pner of lncome Tax, Af & TS, lorh Fbor, C- Block, LT. Towers, 1O-2-3, A.C.Guards, Hyderabad - 50O 0O4

3. Assessment Unit, National Faceless of Finance, Room i 110 003 Stadi No,401, Centre, lncome Tax floor, E-Ramp, Jawaharlal

4. The lncome Tax Offrcet Ward W), I T Tower, AC Guards, Masab Tank, Hyderabad 5O0 004, Telangana State ..RESPONDENTS Petition under Article 2XJ ol lhe Constitution of lndia praying that in the circumstances stated in the affidavit fibd therewith, the High Court may be pleased to issue a Writ or order or direction, more preferably in the nature of Writ of Mandarnus, dectaring the Assessment Order passed U/s.14BA(d), dt.06.O4.2023 vide DtN No. ITBA/AST/F I 1 48N2s23'2411 051 894803(1 ) which is passed as a consequence of the and the notice U/s.148 dt.06.04.2023 vide DIN No. ITBA/AST/ St I 48-1 lnzi-241 1 61 Wffi 45( 1 ) issued by the JAO 4th respondent as illegal, arbitrary, bad in Law and violation of Principles of Natural Justice apart from being violative of Provisions of Sec.148A and 149 of the Act also contrary to the Circular issued by CBDT and'proMsions of Sec.151A of the Act consequently Petilion under Section 151 Crc 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 proceedingp prxsuant to the Assessrnent Order dt.O6-04.2023 passed by the. 4h respondent' vide DIN No. ITBA/AST/F/148A12O23' 2411051894803(1) for the Assessment year 2O19-2O, pending disposal of the above writ petition.,. Counsel forthe Petitioner: SRI AYYAGARI JAYASHREE Counset forthe Respondents: SRi K. SUDHAKAR REDDY, SENIOR S.C. FOR INCOME TAX 34 WR!T N NO:2423 50F 2025 Manoj Sharma, 23-1-195, Aliza Kotla, Hyderabad - SOOOO2. Dist. Hyderabad. ...PETITIONER

1. lncome Tax Offrcer, Ward 9(1), Hyderabad. I T Towers, A C Guards, Masab ' ' Tank, Hyderabad - 500004.

2. Pringipat Commissioner of lneome Tax - 4, Hyderabad, lncome Tax Towers, A.C.cuards, Masab Tank, Hyderabad - S00O0,4. ...RESPONDENTS Petition under Article 226 ol 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 olher appropriate writ, order or direction, declaring as illegal, arbitrary, without jurisdiction, bad in law, violative of the principles of natural justice, and contrary to Articles 14, 19, and 265 of the constitution of lndia, declaring. the notice issued by tl,re lncome Tax officer, Ward 9(1), Hyderabad, under Secflon 148 of thelnoome Tax Act, 1961 Date of Notice 30/03/2024 DIN No. |TBA/AST/S/ 1 48 _1 t2}2g-Z4t t}6g67 6442(l ) For the Year Assessment Year 2020-2021 . and Declares as null and void the consequential assessment order passed under section 14v r.w-s 144 read with section 1448 of the lncome-tax Act and euash all the consequential proceedings arising there from but not limited to penalty proceedings under section s 2zoA, 271,. or.27.4 of the Act. Recovery Proceedings under section 220 or any other provision. Any notices of demand, attachment proceedings, ,or garnishee orders initiated or contemplated pursuant to the impugned orders. consequently, set aside all such orders and proceedings in the interest of justice. NO:1OF Petition under Seclion 151 cpc praying that in the circumstances staled 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 Notice issued by the 'lsr respondent Under section 14g of the lncome Tax Act, 1961 Date of Notice 30-03-2024 DtN No. trBA/AST/st't 4a-1 t2023-24t 1063676442(1 ) For the 35 Year Assessment Year 2O2O-2O21 and Direct the Respondents not to initiate or continue with any recovery or penafty proceedings, including issuance of demand notices, garnishee orders, or attachment of bank accounts, pending final disposal of the above Writ Petition, Counsel for the Petitioner: SRI GATANAND CHAKRAVARTHI, REPRESENTING SRI UPADHYAY RAGHAVENDER Counsel for the Respondents: SRI K. SUDHAKAR REDDY, SENIOR S.C. FOR INCOME TAX WRIT PETITION 24291 0F 2025 Eletv'rreen: - Jairai Harish, 9o.Sri Yogiraj Harish, aged about 58 years, Occupation: Business, P./o.4-2-72611, Ramkote, Hyderabad. ...PETITIONER AND Ward'q1),

1. lncome Tax Officer, Z. The Principal Chief 3. The National Facebss of Finance, Govemment

4. Tax-lll, Hyderabad, Telangana lnconre Tax Department, Ministry its Secretary, 166-8 North Block, ...RESPONDENTS .Fetition under Article 26 of the Constitution of lndia praying that in the circurt'rStances stated in the affidavit filed therewith, the High Court may be pleased to. (i) lssue a Writ, Order or Dlrection rnore particularly, one, in the nature of Writ of Mandamus; declaring the oder passed by the Respondent No.1 dated 30.08.2024 u/s.148A (d) of the lncome Tax Act, 1961 as illegal, arbitrary, bad in taw, void ab initio, violative of the principles of natural justice and being violative of Articles 14, 19 and 265 of the Constitution of lndia, and consequently, (ii) Set aside the Notice dated 28.O5.2f.25 u/s. '142, read with Section 1448 of the lncorne Tax Act, 1961 issued by the Respondent No.3 for 36 the A.Y.2018-19 and any consequent proceedings as lacking jurisdiction. IA.NO: 1 OF 2O2s 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 grant stay of all further proceedings including coercive steps pursuant to the Order passed by the 1"t respondent lncome Tax Oepartment under Section 148 A {d) of the lndiime Tax Act, 1961 dated 30.08.2024 and the notice dated 2A.O5.2O25 issued by the 3'd respondent under Sectioh 142 r6ad with Section 1448 ot the-+rrcsme.Tax Act, 1961 for Assessment Year 20'18-19 pending disposal of the Writ-Petition. Counsel for the Petitioner: SRI B. KRISHNA REDDY Cdunsel..for{he Respondents No.l & 2: Ms. BOKARO SAPNA REDDY, SENIOR S.C. FORIINGOME TAX . i, J . . Gounsel for the Respondent Nos.3 & 4: ; OEPUTY SOLICITOR GENERALOFINDIA WRIT PETITION NO: 24317 OF Between: Sushil Garcha, S/o. late Sri Bihari Lal Garcha, aged about 63 .years, Oe. Business, Rl/o. G 3- 1099/tt00;Rai'Bhavan Road, Somajig-uda, Hyderabid. ...PETITIONER AND

4. :. lncome Tax Officer, Ward 6(1), Hyderabad. The Principal Chief Commissioner of lncome Tax- lll, Hyderabad, Telangana. The National Faceless Assessment Centre, lncome Tax Oepartrhent, Ministry of Finance, Govemment of lndia, New Delhi. Union of lndia,^Ministry of Finance, rep. by its Secretary, 16GB North Block, New Delhi - 1 10 O01 . ...RESPONDENTS 37 Petition under Article ZXi of the Constitution of India praying that in the circumstances stated in the affidavit filed therewith, the High Court may be pleased to (i) ( ii) lssue a Writ, Order or Direction more particularly, one in the nature of Writ of Mandamus, declaring the order passed by the Respondent No. 1 dated 30.08.2024 u/s. 1484 (d) of the lncome Tax Act, 1961 as illegal, arbitrary, bad in laq void ab initio, violative of the principles of natural justice anilbeing-violati-v-e of Articles 14, 19 and 265 of the Constitutbn of lndia, and consequently, Set aside^the Notice datd 11.07.2A25 u/s. 142, read with Section 144gof. the lncome Tax Act, 1961 issued by the Respondent No. 3 for the A.Y.2018-19 and any conseggent proceedings as lacking in jurisdiction. lA NO: 1 OF 2025 Petition under Section 151 CPC praying that in the circumstances stated in the affidavit filed in supportrof the petitbti; thetligh'Court rnay be pleased to grant stay of att further proceecl.ingrs irfcliidihg'i ercivel steps pursuant to the i'ttk'tli#rtment under, Section 148 Order passed by the 1"t respondent ln A (d) of the lncome Tax Act; 1961 dated 3iO.O8.2O24 and the notice dated 11.07.2025 issued by the 34,,respondent:uod€r Section 142 read with Section 1448 of the lncome Tax Act, 1961 for Assessment Year 2018-19 Pending disposal of the Wiit Petitionl "-- Counsel for the Petitioner: SRI B. KRISHNA REDDY Counsel for the Respondents No.l & 2: Mi. BOKARO SAPNA REDDY, SENIOR S.C. FOR INCOME TA)( Counsel for the Respondent Nos.3 & 4: DEPUW SOLICITOR GENERAL OF INDIA Between: Harish Madugula S/o. Ram Murthy Madugula, Ageg_about.44 years, O_cc.Business, R/o. H. No. 1 1 t7 l 1 Main Road, Thonlr Wara'ngal, 5061 63, Telangana, AQPPM7326J /Illtl 38 ...PETITIONER

1. lncome Tax fficer Ward I , Warangal lncome Tax Office, D.No. 1-8$,10, 3.d Floor, Mayrri Complex, Opp-TSNPDCL Bhawan, Na kkalagutta, Hanarnkonda, Warangal, Telangana, 50600 1

2. T[efrincipa].Commissioner of lncome Tax l, Hyderabad 2d floor, lT Tow6r, AC Guards, Masab Tank, Hyderabad, 500004

3. The National Faceless As-sessment Centre, lncome Tax Departnnent.Ministry of Flnance Govt. of lndia, New Delhi.

4. Delhi - I .[lilistry of Finance Rep. by its Secretary, 166-8 Nqrth Block, 0 001. 6 Petition under Article 226 of the Constitution of lndia praying that in the circumstances stated in the affidavit filed lherewith, the High Court may ,be pleased to ' ., : l-:. I t. lssue a Writ, Order or Direction more particularly, one, in the nature of Writ of Mandamus, declaring Notice issued by the Respondent No.1 undersection 148 of the lncome Tax Act, 1961 dated ZBtO3t%)25 as illegal, arbitrary, bad in law, void ab initio, violative of the ptindiples of natural justice and being viotative of Articles 14,1g and 26O of the Constitution of lndia. couiisel roi the Petitioner: SRt :_:?if_i[iffi,T REoDy, REeREsENnNG Counsel forthe Respondents No.l & 2: i|s. BOKARO SAPNA REDDY, SENIOR S.C. FOR INCOME TAX Counsel for the Respondent Nos.3 & 4: OEPUTY SOLICITOR GENERAL OF INDIA WRIT PETITION NO: 24377 OF ?WE !!,us-ssV chit Funds Private Limited, represented by Mr.Venkateswara Rao Goranfla Flat No.404, .Plot No. B Nag_asuri Plaza, cayatn ttagar, aenind iirtiitrivlriam Ameerpet, Hyderabad 5O0038, Tetangana 39 AND

1. The lncome Tax Officer, Ward-l, lncome Tax Office, Kothagudem. 2. The Principal Chbf Conrmi*sioner, lncome Tax Department, Hyderabad. 3. Union of lndia, represented by its Secretary to the Govenrment, Ministry of Finance, Neur Delhi-1 1@01 ...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, Order or Direction, more particularly one in the nature of Writ of Mandamus'or any ottrer appropriate writ declaring and setting aside (i) the Mtice dated 1310812024 vide DIN and Notice ' No. iTBA/AST/F/1 48A(SCNy2 O24.%l 1 067 594833( 1 ) issued under Section 1 48A (b) of the lncome Tai Act, 1961, (ii) the order dated 31/08/2024 vide DIN and Notice No.|TBA/AST/F/148A/D24-25116821O530(1) passed under Section 148A(d) of the lncome Tax Act, 1961, and consequential (iii) the Show Cause Notice dated 3110812024 vide DIN and Notice No.ITBAIAST/S|14& 112024' zl8 of the lncome Tsx Aet, 1961 (ivlthe 25tfi6ailfi15(t) issue* underseetion 'l Intimation dated 22.O4.?f,25 vide DIN/Letter No. ITBA/AST/S/61|2OX- 26t1O7573'1O42(1) issued ttndEr Section 1448 ol the lncorne Tax Act, 1961 (v) the Notice dated 'OAnOl2Ozs, vide DIN ITBAIAST/F/142(YN25' 2611076762904(1) issued under sub-section (1) of Section 142 ot lhe lncome Tax Act, 1961. (vi) the Show Cause Notice dald O4lAAl2O25 vide DIN' ITBA/AST/F/I44(SCNXF[2O2 5-26t1}1g227608(1) issued under u/s 144 of the lncome-tax Act, 196-1 and any consequential notices and orders for being without jurisdiction, in violation of principles of natural justice, patentjy illegal, arbitrary, v'rolative of Article t4 and Article 19(1 )(g) of the Constitution of lndia. {oF .li, ; l1: l Petition under section 151 cPc praying that in the circumstances stated in the affrdavit filed ''ia support of the petition, the High Court may tle deased to stay all further procebdings pursuant to the impugned show cause Notice dated ,} 40 O4lOBl2O25 videliDlN. ITBA/AST/F/144(SCNXFy202s-2611O79227608(1) issued under u/s 144 ofth'e{Scome{ax Act, 1961. ''.r Gounsel forthe'Pbti{ipner: SRI KARAN TALWAR Gounsel forthe Respondents No.l E 2: SRI K. SUDHAKAR REDDY, n:, sENloR s.c.FoR lNcoME Tltx Counsel fof the Respondent No.3: DEPUW SOLICITOR GENERAL OF INDIA WRIT PETIT{ON :24415 0F 202s Between: Talwar Mobiles Prakash, Rlo 11 035, Telangana. Privdte Ltd., Rep. by its Authorised -A-2221'l, Karthi nagar colony, Kothapet, R. D. Bhanu dist Hyderabad - 5O0

1. Assessment UniL lncome Tax_ Department, National e-Assessment Centei. ftewlellt Rooiir No.401, 2* Ftdor, E-Ramp, Jawahartal Nehru Stadium, New Delhi -'il10 003.

2. The Gommissioner of lncome Tax, , Sy. 37(P) of Ranga Reddy 084, Telangana.

3. The Principal Cor.nmissio Sy.No. 6(P) of Koindapur, Serlingampalty Mandal, Telangana 1 Hyderabad, Signature Botanical bad, Signature Toivers, Botanical Gardens, - sfi) 084, 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 of Mandamus or any other appropriate Writ, Ord6r or Direction, declaring that: l a. the order passed Uls 147 r/w sec. 144 rlw sec. i44B of the lncome Tax Act, 1961, dated 31 .01.2025, bearing DtN No.[BAtASTtS,tl4tt2O23- 2411072772351('!), by the 't't Respondent, for the Assessmentyear 2O2O _ 21; b. the consequential penalties, tevied uls. 212A1(dl, 2tOA, 271A, 2718 the lncome Tax.Act, 1961 dated 14.01 .2025, 14.01.2025, 14.07.2025 and 4l

22.:07 .2025 vide DtN No.s ITBA/PNL lFl272A(1XdY2O25-261 1 07A47 3tN:2(1 ), tTBA/pN L I F I 27 1 B t 2025 -26 t 1 07 B 47 5283( 1 ), ITBA/PN L/F/ 27 1 N2O2*26 tl 07 B 4750 54( 1 ) tT BA/ P N L t F I 27 O A(1 ) I 2024 -251 1 07 87 855% (1), for the Assessrnent Year 2A2O-21, as arbitrary, illegal, bad in law, void-ab-initio, viotative of the principles of natural justice, apart from being violative of Articles 14. 19(1Xg) and 265 of the Constitution of lndia and Sec 148A of the lncome Tax Act, 1961, and conse-quen-tly set aside the same in the interests of justice. . 'l:--. lA NO: I OF 2025 ' 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 notice issued by the 2d Respondent, u/s 148 of the lncome Tax Act, 1961, dated ql,.O1 .n25, bearing.DlN No. ITBA/AST/5I14712O23-24|1O72772351(1), for the Assessrnent i. Counsbt;rorthe'PetitioFer: SRI A. V. A. SIVA KARTIKEYA ' :"r;:i*; r;"'',:u'j":;: ',rj'- Counld for the Respondent No.I: DEPUTY SOLICITOR GENEFfiI OF lllO|A Counsel forthe Respondents No-2 & 3: M/s. J- SUNITHA, "."t:-l-j ...:-,- SENTOR S.C. FOR INCOM TA)( -"'*"''''r:- -r WRIT PETITION NO: 245O4 OF 2025 Between: susandha Bai Myadam, D/o Ramaiah va1ap3$!, 4999^ aboLt 90. .rc:q..ol9 'Plot No.278, Street No.3, West 6iEIiiiiilon,-eudiliG!,"# 'to-z-sia. Bbck F, Manridpally, Near Nehrunagar Park Hyderabad 500026 ...PETITIONER AND

1. Office Of The Room No.514, ?trH,Y":'ffi ':iJ?J%8L,T,Hf;,JBi'i*"it#53a#l$r'4ffi i 42 9t !tuthaguda, Opp. Botanical Gardens, Serlingampally (M), R.R.District, Hyderabad, Telangana, 500084. The Assessment Unit, lncpme Tax Department. National Faceless Assessment Centre, Delhi, Ministry of Finance, Room No. 4O1,2'd Floor. E- Ramp, Jawaharlal Nehru Stadium, Delhi-110003 2 ...RESPONDENTS Petition under Article 226 ot lhe 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 pissed u/s 148A(3) bearing DIN No. ITBA/AST/F/I48A12025-2611076879038(1), dt.10.06.2025 and notice u/s 't 48 dt :1IJ,U6.2O25 vide DIN No. ITBA/AST/S/1 48-1 12025-261 1076831 671 ( 1 ) issued by the JAO(1sr respondent) instead of Faceless Assessing Office(FAO) (2nd Respondent) for A.Y. 2O2O-21 , as void, illegal, and contrary to the provisions of lncome-tax Act and contrary to the Principles of Natural Justice. lA NO: I OF 2025 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 notice u/s 148 dt.10.06.2025 vide DtN No. iTBA/AST/S/148_'U2O25-26|1076881671(1) issued by the JAo(1sr respondent) instead of Faceless Assessing Officer(FAO)(2nd Respondent) for 4.Y.2020-21 . Counsel for the Petitioner: SRI DUNDU MANMOHAN Counsel for the Respondents: M/s. J. SUNITHA, SENIOR S.C. FOR INCOM TAX WRIT PETITION NO:245280F 2025 Between: smt. Garre Lakshmi Sujatha_. (Deceased) Through Legal Heir: Garre Sumadhura D/o. Gane Laxmi Srinivisa.Bag,-I..t)ro.- d, zgo7i6a,-ndJo r.to-ic,-C"aJi'A;Enu", Nl+r.q"! Hyderabad, Medchat-Matkajgiri, Tetangina - 500090. Oist.'tvteAiirat- Malkajgiri ...PETITIONER AND 43

1. lncome Tax Of{icer, Ward 1(1), Hyderabad, Aaykar Bhawan, Opposite L B Stadium, Basheerbagh, Hyderabad - 500004. Z. Principal Conrmissioner of lncome Tax - 1, lncorne Tax Towers, A-C.Guards' MasabTank, HYderabad - 500004- ...RESPONDENTS petitiqn under Article 226 of the Constitution of lndia praying that in the circumstances stated in the affidavit filed therewith, the High Court may be plea-s6 to-i5sire a Writ of Mandamus or any other appropriate"writ; order-or direction, declaring as illegal, arbitrary, without iurisdiction, bad in law, violative of the principles*of.naturat justice, and contrary to Articles 14, 19, and 265 of the Constitution of lndia, declaring the order passed by the lncome Tax Officer, Ward 1, panchkula, Under Order 148-A of the lncome Tax Act, 1961 Date of Order 21- o3-2O24 DtN No. |TBA/AST tFt148At2O23-24t10630631 17(1) For. the Year Assessment Year ?Iil2O-2O21, and Declares as null and void the cOnsequential asseEslnent order passed under section 147 r.w.s 1 44 read with sectitm'1448 of tfle herfe-ta< A.! on 23.12-2024 vide DIN ITBA/ASTTS'1 471W7.4- 25/l$iiq{q@'Y&!) and Quash all the from:,btltfiot limited to Penalty Proceed the $ati Recovery Proceedings under notices Of demand, attachment proceedings, or garnishee orders ;.or contemplated pursuant to the impugned orders, Consequently, set aside all sqch orders and proceedings in the interest of justice' ings under Sections 27OA, Section 22O or anY other consequential .t,r, ,i lA NO: 'l OF 2025 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 lncorne Tax Officer, Ward 1, Panchkula, Under Order 148-A of the tncome Tax Act, 19Ol Date of Order Z1-O3-2O24 DIN No. ITBA/AST/F/148N2O23- 24t1}6306g117(1) For the Year Assessment Year 2O2O-2O21 and the consequential assessment order passed under section 147 r.w.s 144 read with 44 section 1448 of the lncome-tax Act on 23-12-2024 vide DIN ITBA/AST/S/147!2024-2511071504173(1) and all the consequential proceedings arising there from but not limited to Penalty Proceedings under Sections 27OA, 271, or 274 of lhe Act: and Direot the Respondents not to initiate or continue with any recovery or penalty proceedings, including issuance of demand notices, garnishee orders, or attachment of b.ank accounts, pending final disposal of the above Writ Petition. Counsel for the Petitioner: SRI sRt , REPRESENTING Counsel for the Res Itls. BOI(ARO SAPNA REDDY SENIOR Sc. FOR TNCOME TAX WRIT PETITION i24748oF 202s The Primary Agriculture Satish S/o. Shankar Madd HiSh Tela , lndia School, PAN: Govt l:fn D

1. Assessment Unit, Department, Ministry of Jawahadal Nehru Stadium Delhil o@e Assessment Centre, lncome Tax 2no Floor, E-Ramp, No.401,

2. The lncome tax Bellampally Road 2d Floor, Ravindra Hospital, 3, Vnion of. lndia, Represent by its Secretary Ministry of Finance North Btock, New Delhi-110 001 ...RESPONDENTS Petition under Article 226 of lhe Constitution of lndia praying that in the circumstances stated in the affidavit. fited 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 holding that the order passed by 1't Respondent uls. 147 r.w.s 144 read with section 1448 of the lTAct, dt.17.01.2024 with DtN No ITBA/AST/5114712023-2411059806058(1) for the Ay. 2O19-2O, as arbitrary, illegal, bad in law, void ab initio, violation of principles of natural justice apart from violation of Articles 14, 19{1Xg) and 265 of constitution of lndia apart from 45 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 1tt Respondent u/s 147 r.w.s 144 read with section 144tsof the lT Act, dt.17.O1.n24 with DIN No. IT8A/AST/5114712023-2411059806058(1) for the Ay.2O19-2O and all consequential proceedings pursuant there to. lA NO: 1 OF 2025 petition under Sectibn 151 CPC praying that in the cireumstanees stated in the affidavit fibd 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 1"t Respondent u/s 147 r.w.s 144 read with section 1448 of the lT Act, dt.12.01 .ZOZ4 with DIN No: ITBA/AST/S/1 471n23-24/1059806058(1) for the Ay. 2019-20. COUNSEI fOr thE PEtitiONEr: SRI D.V.PUSHPA VARDHAN, REP. FOR SRI THANNERU CHAITANYA KUMAR , Counsel for the No.l & 3: '-:ffipfJTv,SOLlGlT"OR-GEtlERAt€HNEI* --* Gounsel for the Respqrdent . .i I r; ; '"" ' t I t ., No.2: Mls. J. SUNITHA, SENIOR S.C. FOR INCOM.-TA)( WRIT PETITION NO: 24806 OF 2025 Between: I Opp Govt Hrgh Telangana, lndia AND iY . ;'.' !.ir -.. 14C, Year- 2018-19 .PETITIONER Centre, lncome Tax 2* Floor, E-Rarnp,

1. Assessment Unit, National Faceless Assessment Deoartment. Mini'stry of Finance, Room No- 4O1, Jawaharlal Nehru Stddium, Delhi -110 O03.

2. The lncome f"i,,'5m".r, Ward-1, Manchiriyal ?'n Floor, Ravindra Hospital, Bellampal[ no$ltfancherial Telangana-so42og

3. Union of lndia, Represent by its Secretary Ministry of Finance North Block, New Delhi-11O 001 46 ...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 nalure of writ of mandamus hcilding that the order passed by 'l "t Respondent uls. 147 r.w.s 144 read with section 144Bot the lT Act, dL25.O1.2O24 with DIN No- ITBA/ASTt9t147l2123-24/1060130690(1) for the Ay. 2018-19, as arbitrary, illegal, bad in law, void ab initio, violation'.of princ[ples of natural justice apart frorn violation of Articles t4, 19 (1Xg) and 265 of constitution of lndia apart from being violative of provisions of section 1484 AND section 149 of the Act and also contrary lo the circular issued by CBDT and provisions of section 1514 of the Act, and consequently set aside the order passed by 1st Respondent u/s 147 r.w.s 144 read with section 144Bofthe lY Act,.dt. 2S.Ol .2024 with DIN No- ITBA/AST/S/14712023-241106o130690(1) for. the Ay. 2018-19 and ail consequentiat proceedings pursuant thel€ to,' lA NO: 1 OF 2025 Petition under Section 151.::€P9-igraVingrttrat in {he circumstances stated in the affidavit filed in support of the peJition, the High Court may be pleased to stay all further proceedings, including afiyrrecovery, pursuant to the order passed by the 1't Respondent uls 147 r.w.s lrti read with section 144Bot the lT Act, dt. 25.01 .2024 with DtN No: tTBA/AST/sfilttZOZS-2qt1060130690(1) for the Ay. 2018-19. Counsel for the Petitioner: SRI D.V.PI SHPAVARDHAN, REp. FOR SRI T}IANNERU CHAITANYA KUMAR Counsel for the Respondents No.I & 3: DEPUTY SOLIGITOR GENERAL OF INDIA Counsel for the Respondent No.2: M/s. J. SUNITHA, SENIORS.C. FOR INCOM TAX 47 WRIT PETITION 2 248710F 2025 Between: Kalvan Chakravarthv Pamidiqantam, S/o Pamidigantam Amareswar Rao, Aged abdut 39 vears. Oicuoation:-sofhrare, FUo Plot 10, Flat - 308, Huda Complex' Kothapet, 6itsu(n ruagdr Hyderabad 500035 Telangana, lndia. Presently residing at 10717 N Mac Arthur Blvd Apt No.257, lrving, Texas- 75O63' United States kravarthy Complex, - 50005 ...PETITIONER D

1. Assessment Unit, National Faceless Assessment Ce3tre, lncome Tax Department, Ministry of Finance, Room No. 4O1' 2'' Floor, E-Ramp' Ja*aharlal Nehru Stidium, Delhi - 110m3.

2. The Assistant Commissioner of Ai Guards, Masab Tank, yderabad lT Tower,

3. Union of lndia, Represent by Secretary Ministry of Finance North Block' Neur Delhi- 110 0Ol RESPONDENTS Petition under Article 226 of lhe Constitution of lndia praying that in the circumstances stated in the #idavit fi]ed 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 holding that the notice issued (JAO) by 2nd Respondent under section 148 Dated 3',1.o3.2O24 vide DIN No ITBA/AST/S/148- 1t2O23-24t'1O6375095O(1) for the Assessment Year 2Om-21 and the consequential order passed by the 1"t respondent uls. 147 r.w.s 144 read with section 1448 of the lncome-tax Act Date of Order 25-02-2025, DIN ITBA/AST/S/1 47 t2O24-251 107370991 4(1 ) for the Assessrnent Year 2O2O-21 as arbitrary, illegal, bad in law, void ab initio, violation of principles of natural justice apart from violation of Artlcles 14, 19 (1Xg) and 265 of constitution of lndia apart from being violative of provisions of section 148A and section 149 of the Act and also contrary to the circular is.sued 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 read with section 1448 of the lncome-tax Act Date of order 48

25.02.2025, DIN: ITBA/AST lsll 47 12024-ZSt 107310991 4(1 ) tor rhe Assessment Yea( 2O2O-21 and all consequential proceedings pursuant thereto. IA I F 202s Petition under Section 151 Crc praying that in the circumstances stated in the affidavit filed in support of the petition, the High Court may be pleased to stay all turther proceedings, including any recovery, pursuant to the order passed by the 1st Respondent uts. 147 r.w.s 144 read with section 1448 of the lncome- tax Act Date of order 25.o2.2o25, DIN: trBA/AST/s/l4712o24-2st10137099i4(1) and stay of Demand notice under section 156 Dated 2S.O2.ZO2S vide DIN No. ITBA/AST/S/1 561 2024-251 1 0737 1 46S9( 1 ) for the Assessment yea r 2O2O -21 . Counsel for the Petitioner: SRI D.V.PUSHPA VARDHAN, REp. FOR SRI THANNERU CHATTANYA KUMAR Counsel forthe Respondents No.1 & 2: DEPUTY SOLICITOR GENERAL OF INDIA Counsel for the Respondent No.3: SRI K. SUDHAKAR REDDY, SENIOR S.C. FOR INCOME TAX NNO OF - 5O42O8. Dist. Mancherial D

1. lncome Tax OJfic_er, Ward 1, Mancherial. Sy No.425, 1"t Floor, Ranga Raja Complex, Reddy Colony, Mancherial - SO42ek

2. Joint Commissioner of lncome Tax, Karimanagar .Range, Aayakar Bhavan, Karimnagar - 505001 EI ...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 lncome Tax officer, ward 1, Mancherial, under order 148-A of the rncome Tax Act, 1961 Date of order 49 23-06-2024 DtN No. |TBA/AST1FI148N2O25-2611O774O6O75{1) For the Year Assessment Year 2021-22, as arbitrary illegal bad in law without jurisdiction void abinitio violative of principles of Natural Justice part from being violative of Article 4, 1g and 265 of Constitution of lndia and consequently set aside the same in the interests of justice. lA NO: 1 OF 2025 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 1't respondent Under Order 148-A of the lncome Tax Act, 1961 Date of Order 23-06-2024 DIN No. ITBA/AST/F1148N2O25-2611O774O6O75(1 ) For the Year Assessment Year 2021-22 perdtng disposal of writ petition. Counsel for the Petitioner: SRI GAJANAND CHAKRAVARTHI, REPRESENTING . SRI UPADHYAY RAGHAVENDER Counsel for the Respondents: M/s. J. S-UNITHA SENIOR S.G. FOR INCOM TA)( WRIT Between Ravi Jagati, Aged 39 Years, H.No.&91, Shetpally, Jaipur, Mancherial - 504216- Dist. Mancherial AND

1. lncome Tax Officer, Ward 1, Mancterial. Sy No.425, 1tt Floor, Ranga Raja Complex, Reddy Colony, Mancherial- 504208.

2. Principal Commissioner of lncorne Tax - 2,lncome Tax Towers, A.C.Guards, Hyderabad - 500004. .PETITIONER ...RESPONDENTS Petitinn under Article 226 of the Constitution of lndia praying that in the circumstances stated in the affidavit fibd 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 lncome Tax Officer, Ward 1, Mancherial, Under Order 148-A of the lncome Tax Act, 1961 Date of Order 50 13-03-2024'DlN No. ITBA/AST/F/148N2O23-2411O62518852(1) For the year Assessment Year 2MoQ1, as arbitrary illegal bad in law without jurisdiction void abinitio violative of principles of Natural Justice part from being violative of Article 4, 19 and 265 of constitution of lndia and consequenfly set aside lhe same in the interests of justice. toF Petitbn under Section 151 CPC praying that in lhe circumstances stated in the affidavit filed in sLrpport 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 respg*dentUnder order 148-4 of the lncome Tax Act, 1961 Date of order 1 3-03-2024- DIN No. |rBA/AST tF t 1 4}Atzo23-24t 1o62s188s2(1 ) For the Year Assessment Year 2O2O-21 pending disposal of writ petition. counsel forthe Petitioner: sRI'GAJANAND CHAKRAVARTHI, REPRESENTTNG i ,, ; ... SRI UPADHYAY RAGHAVENDER Counselforthe Respondents: M/s. J. SUNITHA, SENIOR S.C. FOR INCOM TAX WRIT PETITION NO:24905 OF TIVF, Mr. Kyasa Harieshwar, S/o. Mr. K Srinivas Rao. aoed 37 vears- H.No. 3 - 2 -3?4/326. Soma Sundharam Street, S6cundeiabad, Telangana, lndia. Occ. Business, Rl/o. tltm)

1. The lncome tax Officer,_^C^itc-lq 6(1), Hyderabad, lT Tower, AC Guards, Masab Tank Hyderabad - 500004, fbtahga'na.

2. Assessment.Unit, lncome Tax Department, National e-Assessment Center, !!ew_Dg!I1i, Room No. 4O1,2n'd Ftbor, E-Ramp, Jawahartat Netrru btiOiiimi New Delhi - 110 003.

3. The Principrit Commissioner of lncome Tax - 6, Hyderabad. lncome Tax lowers, AC Guards, Masab Tank, Hyderabad _ 500 004, Telangana. t;-:., 4,..1{ ...RESPONDENTS Petition unlPj Article 226 ot the constitution of lndia praying that in the circumstances stated in the affidavit filed therewith, the High court may be 51 pleased to issue a Writ of Mandamus or any other appropriate Writ, Order or Direction, declaring that any further proceedings u/s 147 rlw Sec. 144 of the lncome Tax Act, 1961, for the Assessment Year 2019 - 20, as arbitrary, illegal, bad in law. void-ab-initiq, violative of the principles of natural justice apart from being violative of Articles 14, 1{1Xg) 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. 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 pioceedings, including any recovery, pursuant to the notice u/s 't48 of the Act, dated 30.06.2025, issued by the 1"t Respondent, vide DIN & Notice: ITBA./AST/S/148_1/2t25-2611O78O08182(1), for the Assessment Year 2O1g - 20, pending disposal of the above Writ Petitbn. Counsel for the Petitioner: Ms. SYEDA SA.rlDA SAMREEN FATHIMA, REP. FOR Counsel for the Respondents No.l & 3: Ms. &I(ARO'SAPNA REDDY, SENER S.C. FOR INCOME TAX Counsel for the Respondent No.2: DEPUTY SOLICITOR GENERAL OF IND|A NO:24911 OF Rajaiah Nuligonda, Aged 64 years, H.No.1$366, Near I B, Mancherial - 504208 District Mancherial R

1. lncorne Tax Oflicer, Ward 1, Mancherial, Sy No.425, 1"t Floor, Ranga Raia Complex, Reddy Colony, Mancherial - 504208.

2. Principal Chief Commissioner of lncome Tax, AP & TS, lncome Tax Towers, A.C.Guards, Masab Tank, Hyderabad - 50OOO4. ...RESPONDENTS 52 ' Petition under Article 226 of the Constitr.rtion of lndia praying that in the circurnstances 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 lncome Tax officer, ward l, Mancherial, Under Order 148-A of the lncome Tax Act, 1961 'Date,of Ordel -03- o4-2i2i dernsfl Ft 1 48 At2o22-23t 1 o424st z 6g(1 1 and a u the consequential proceedings for.the Year Assessment Year 2015-16, as arbitrary itlegal bad in {aw without jurisdiction void abinitio violative of principles of Natural Justice part frornrbeingTviolative of Article 4, 19 and 265 of Constitution -of -lndia-and---- " consequently set aside the same in the interests of justice. lA NO: I OF 2025 PetitionunderSection151CPCprayingthatinthecircumstancesstated in the affidavit filed in support of the petition, the High Court may be pleased to ., stay allf,urther proceedings including any recovery, pursuant to the order pa6$Ed, i' by the 1ot respondent Under Order 148-A of the lncome Tax.Act, 1961 Date of Order 03.o4-2022 ITBA/AST tFt148N2o22-23t1o4245v7,68(1) and all the copseslqqlig|. p{gqeedings for the Year Assessment Year Z0|F:16__penqqg_ dispssal of writ petition. : ! .--. .?(. GOUNSEI fOrthe Petitioner: SRI GAJANAND CHAKRAVARTHI, REPRESENTING SRI UPADHYAY RAGHAVENDER I Counsel for the Respondents: M/s. J. SUNITHA, SENIOR S.C. FOR INCOM TA)( WRIT PETITION :25117 OF 2A25 Between:: NN|l]

1. Assessment Unit, lncome New Delhi, Room No. 401 New Delhi 110 003 Tax"Department, National e-Assessment Center, , 2"" Floor, E-Ramp, Jawaharlal Nehru Stadium, ...PETITIONER 53

2. lncome Tax Gficer, Ward 9(1), Hyderabad, l-T Tower, AC Guards, Masab Tank, Telangana - 500 0O4

3. The Nationd Facebss Assessment Center, lncome-tax Department, New Delhi, lndia RESPONOENTS Petition under Article 226 ot lhe Constitutiofl of lndia praying that in the circumstances stated in the affiQavit filed therewith, the High Court may be pleased to issue a Writ of Mandamus, declaring the Assessment Order for AY m1g:20 b.earing.. p!N., lTBA/AST/S/14712024-2511072714504(1) {ated 22tOSt2O24, conseguent to the order passed u/s 148A(d) DIN ITBA/AST|F|14&N 2023-24|105'187278011) dated 05/04/2023 and the notice u/s 148 dated 12023-241 1051 881 835( 1 ), issued by O5-C4-2O23 bearing".DN ITBA/AST/S11 48 the JAO (2d respondent) instead of FAO(1"I respondent) and consequential pendlty orders pasied uls 271AAC(11 and 272A(11(d) of the Act dt- 11lo7l2o2s as void, illegal, and'contrary to the provisions of lncome-tax Act and contrary to the Principles of Natural Justice. -1 i lA NO: 1 OF 2025 ' Fetition u.ndbi Section 151 CPC praying that in the circumstances stated in the dffidavit filed in support of the petition, the High Court may be pleased to stay all, further proceedings pursuant to the Assessment Order dt. 22-05-2024 passed by the 2ld respondent uls 147 of the lncome-tax Act for A.Y. 2O19-2O vkte Dl N No. ITBA/AST/SI 1 47 I 2024 -251 1 07 27 1 4504(1 ). Gounselforthe Petitionen SRI P. VENKATA PRASAD, M/s. VELGANI GAYATRI Gounset forthe Respondents: SRI K. SUDHAKAR REDDY SENIOR S.C. FOR INCOME TAX CN 25152 78 Smt. Rachakonda 106, Sri Ba Telangana - 59 years, Flat No. Road, Mancherial, ...PETITIONER 54 1- tncome Tax Officer, Ward 1, Mancherial. lncome Tax Office, Sy No.425, 1d Floor, Ranga Raja Complex, Reddy Colony, Mancherial - 504208.

2. Joint Commissioner, O/o. The Joint Commissioner of lncome Tax Karimnagar Range, Aaykar Bhavan, Near Raja Theatre, Karimnagar - 500004. :ITFI Petitioit 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 issie a Wril of Mandamus or any other appropriate writ, order or direction, declaring as illegal, arbitrary, without jurisdiction, bad in law, violative of the principles of natural justice, and contrary to Articles 14, 19, and 265 of the gJ- lndia, declaring the notice issued by the lncome Tax Offioer, Ward 1, IVlanCherial, Under section 148 of the lncome Tax Act, 1961 Date of Notice 261064025 DIN No. ITBA/ASTtit148 112O25-26t1O77817g39(1, Fqr the Year As$essqeot Yea( 2O2O-2O21 , Consequently, set aside all such order$.€ld pK,ceedings in{hb interest of justice. N Fetition under Section fl51 CPC praying that in the circumstances' stat?d , in.the affidavit filed in support of the petition, the High Court may be pleasef.,to stay all.further proceedings including any recovery, pursuant to the notice .iss.ggd by the lncome Tax Officer, Ward 1, Mancherial, Under section 148 of the lncome. Tax Act, 1961 Date of Notice 26-06-2025 DIN No. ITBA/AST/5/148_112O25- 2611O7701V"@(1)-Fcr-the Ycar Assessment Year 2O2O-2O21, and Ditect the Respondents'not to initiate or continue with any recovery or penalty proceedings, including issuartce of demand notices, garnishee orders, or attachment of bank - aocounts, pending final disposal of the above Writ Petition. Counsel forthe Petitioner: SRI GATANAND CHAKRAVARTHI, REPRESENTING SRI UPADHYAY RAGHAVENDER Counsel forthe Respondents: M/s. J. SUNITHA, SENIOR S.C. FOR INCOM TAX 55 WRIT PETITION NO: 2522AOF 2025 Between: Acuvate Sofhrare Private Limited, Rep. bv Managing Director M- Ralesh ReQdy^S/o ir4.-diirOtran- neOdy 1d & 2d Fioor,'Plot No.lmg;-MJR Arcde, Gurukul Society, Shaikpet, MadhapurB.O., Hyderabad, Telangana - 500o81 ...PETITIONER AND

1. Office of the Deputy commissioner of lncome Tax Circle 1(1), Hyderabad, I T Tower, AC Guards, Masab Tank, Hyderabad, Telangana, SOfiX)4'

2. Addl. Commissioner of lncome, Range-1, Hyderabad ...RESFONDENTS '.":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 order passed u/s 1,AA(3) bearing . DlNjNo. ITBA/ASltFl148N2O25-2611077955133(1). dt.28.06.2025 and notice u/s 148 .dt.28.06.2025 vide DIN No. ITBA/AST/S/148-'l12025-26!1077965971(1) isSued by the JAO(1"t respondent) instead of Faceless Assessing Office(FAO) foi R,V. '2021-22, as v6id, illegal, and contrary to the provisions of lncome-tax Act ahd contrary to the Principles of Natural Justice. IANO:1 OFm25 ;Petition under Section 151 CPC praying that in the circumstanoes stated in the affidavii'R6a in 6tiipo.t of the petition, the High Court may be pleased to stay all further proceedings pwsuant to the notice u/s 148 dt.28.0o.2025 vide issued by the JAO(1st DIN No. ITBA/AST/S/148_1t2O25-2611077965971(1) respondent) instead of Faceless Assessing officer(FAO) for A.Y. 2021-22, 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 ineparable loss and severe injury. Gounsel for the Petitioner: SRI DUNDU MANMOHAN Gounsel forthe Respondents: Ms. BOKARO SAPNA REDDY, SENIOR S.C. FOR TNCOME TA)( 56 WRIT PETITION NO: 25255OF 2025 Between: Vallury.Ailaiah, (Pan Name. Vgallury Ailaiah) S/o. Veeraiah, Aged about 44 years, Rl/o. H.No.3-15 Manchireula, N5rsindi, Rangaieddy District, T'elaigana - SOOO80 ...PETITIONER AND 1 . Central Board of Direct Taxes, Central Secretariat, tlorth Btock, New Delhi - 110001 Represented by Assessment UniU Verification UniU Technical UniU Review Unit, lncome Tair Department National Faceless Assessrnent Centre. 2. lncorne Tax Officer Ward r8(1), Signature Towers, Opp. Aotinical Gardens Serilingampally Mandal, Hyderabad Ranga Reddy'District, Telangana - 500084

3. Pripcipal Chief Commissioner of lncome Tax, Andhra Pradesh and Telanqana 19"1-itgor, B Block, lncome tax Towers, 10-2-3, AC Guards, Hyderabad- 500004 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 writ of certiorari or any other appropriate writ or direction to set aside: ...RESPONDENTS (a)The Order passed under Section 148A(d) of the Act bearing DIN and Notice No. ITBA/AST/F/'I 48 N2O22-23t 1OS1 633582(1 ) dated 30.03.2023 for'the AY 2016-17 by Respondent No. 2 in Exhibit p3; (b)The Notice issued under Section 148 of the Act bearing DIN and Notice No. ITBA/AST/SI 1 48-'l 12022-231 1051 7 26443( 1 ) dated 31 .O3.2o23 for the AY 2016-17 by Respondent No. 2 in Exhibit p4; (c) The,Assessment Order passed under Section 147 r:w.s .t44 r.w.s 144t3 ot the Act bqqring DlN. ITBA/AST[.S|14Zt2O23-24t1O6O564454(1) dated 06.02.2024 p,y Respondent No.1 in Exhibit p6; (d)The ex pang.]-lfgnalty Order passed uls 211(1)(b) of the Act bearing DlN. tTBNPNUFl2Tl(1)(by2O24-25l1066325436(1) dated 02.o7.2024 by Respondent No. 1 in Exhibit P9; (e)The e.n"$1$OrO"r passed u/s 271(1)(c) of the Act bearing DlN. ITBA/PNL/F|Z71(11(cY2O24-2Sl1O6Ts3t427(1) dated 12.oa.2024 by Respondent No..1 in Exhibit p11; 57 for being illegal, arbitrary, unlawful and viotative of the provisions of the Act. lA NO: 2 OF 2O25 l P-etition under Section 151 CPC praying that in the circumstanggs ,s!a!ed in the affidavit fited in support of the petition, the High Court may'be pleased to stay the operation of and all recovery proceedings in pursuance of: (alThe*ssessrDent Order passed under Section 147 r.w.s 14-4l.yU.gl44E-Af-lE- Act bearing DIN: ITBA/AST/SI1 4712023-24/1060564454(1) dated O6.O2.N24 by Respondent No.1 inlExhibit P6- , COUNSEI fOr thc PCtitiONET: SRI SANTOSH SAGAR KAPILAVAI' REPRESENTING SRI JAI KISHAN SOLANKI , Counsel for the Re5pondent No.l : DEPUTY SOLICITOR GENERAL OF INDIA , C.ounsel for the Respondents No.2 & 3: M/s. BOKARO SAPNA REI ARO SAPNA REDDY SENIOR S.C. INCOME TAX : ;. : :1,.: " Between,: AND OF ...PETITIONER ..i i: {:l: 4ilPr

1. Assessrnent Unit, lncome Tal- Department, National e-Assessment-Center, iGw-Gitii.-n"ori, No aot, id Ftoor, E-Ramp, Jawaharlal Nehru Stadium, New Delhi - 1 10 003.

2. lnconre Ta>< O,fficer, Ward 9(1), Hyderabad, l-T Tower, AC Guards, Masab Tank, TelarBiana 5oo oo4 k'f.., Delhi, lndia.

3. The ruationil"faceless Assessment Center, lncome-tax Department, New ...RESPONDENTS Petition u Article 226 of the constitution of lndia praying that in the circumstances stated in the affidavit filed therewith, the High Court may be 58 pleased to issue a writ of Mandamus or any other writ order or direction declaring the Assessment Order for AY 2018-19 bearing DIN: ITBA/ASfBl14tt2O23- 2411059634554(1) dated 11.01.2024, consequent to the order passed u/s 148A(d) DIN ITBA/AST|F44AN2O22-231'1O42849375(1) dated 26.04.2O22 and the notice u/s 148 dated 261o41fr22 bearlng DIN ITBA/AST/51148_'U2OZ2- 2311042863440(1), issued by the JAO (2nd respondent) instead of FAO(I.I respondent) and consequential penalty orders passed uls 270A and 2Z2A(1)(dl of the Act dl. 20.06.2024 aS void, illegal, and contrary to the provisions of lncome-tax Act and contrary to the PrinciplesofNatural-Justice. 1oF 2025 Petition under Section 151 CP.C praytng 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 pr-rrsuant lo the Assessment Order dt. 11.01.2024 passed by the 2nd respondent uts 147 of the tncome tax Act for A.y. 201g-i9 vide D r N No. |TBA/AST/: S n At pO2S-2q11o59634554( 1 ). Counsel for the Petitioner: SRI P.yEIIKATAPRASAD, REPRESENTING Counsel for the Respondents No.1 & 3: PUTYAOUCITOR GENERAL OF INDIA Counsel for the Respontlent No.2:SRII(. SUDHAKAR REDDY SENIOR S.C. FOR tNCOtrlE TAx --.WRTT NO:25273 Between Sohail Ahmed Shaik, H.No.1-174, Libr;fi! Complex, Main Road, Chinnoor SO42O1 District Mancherial o 1 2 . lcomg T2< O.fficgr, Ward 1, Mancherial. Sy No.425, 1"tFloor, Ranga Raja Complex, Reddy Colony, Mancherial - fi4ili8.. frilqpal Chief Commission-er.of lnoome Tax, Ap & TS, lncome Tax Towers, A.C.cuards, Masab Tank, Hyderabad - S0O0d4. Era ...RESPONDENTS 59 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 pteased to issue a Writ of Mandamus or any other appropriate writ, order or direction, declaring the order passed by the lncome Tax Officer, Ward 1, Mancherial, tlnder Order 148-A of the lncome Tax Act, 1961 Date of Order OJ-M-2O22 |TBA/AST tF t1 48N 2022-231 1 042457 614( 1 ) and all the consequential proceedings for the Year Assessment Year 2015-16, as arbitrary illegal bad in law without jurisdiction void abinitio violative of principles of Natural Justice part from being violative of Articte 4, 19 and 265 of Gonstitution-of lndia and conseguentty set asUe the same in the interests of justice. ' lA NO: I OF 2025 r Petition under Section 151 CPC praying that in the circumstances stated : in the affldavit filed in support of the petition, the High Court may be pleased to 'stay altfurther proceedings including any recovery,'pursuant to the order passed , by the 1"t respondent Under Order 148-A of the lncorhe Tax Act, 1961 Date of Order CIyOA-zOZ2 ITBA/ASTIF1148N2A22-2311O42457614(1) and all the ,,,G9!1s--e.*ggntiat pr-oceedings for the Year Assqssment Yeaf disposal of writ petition. ,?,91,*19 ,,Pelding, :t' ""_ . ; : r, i .i Counsel for the Petitioner: SRI GAJANAND CHAKRAVARTHI, REPRESENTING ,.';.,!.'-r :, : i SRI UPADHYAYRAGHAVENDER :.i Counsel fonthe Respondents: Ms. J. SUNITHA, SENIOR S.C. FOR INCOME TA)( OF Between Shaik Sondumiya, S/o. lmam Saheb, Aged about S2_yeqrs, Occ. Fanmer, Rl/o.6-21, Durgapuram, NH-g Road, Kodad, Ittgrnqlgp,__B_andapalem PO: Thammara, Na[onda Diatrict, Telangana - 5O82OO PAN. EWOPS7375Q ...PETITIONER 60 AND

1. Assessment Unit, lncome Tax Department, National Faceless Assessment Centre Government of lndia, Jawaharlal Nehru Marg, Block B, Press Enclave, Savitri Nagar New Delhi - 110002

2. lncome Tax Officer, Ward-1 , Colony Suryapet, Telangana - Suryapet lncome Tax Office, Krishna Nagar 508213

3. Union of lndia, Rep. Finance, North Block by its New Delhi - 11 of Revenue, Ministry of ...RESPONDENTS Petition under Article 2?.6 qf-lhe-C=ongtrtution of lndia praying that in the circumstances stated in the affidavit filed therewith, the High Court may be pleased to issue Writ Order or Direction more particulady in the nature of Writ of Mandamus declaring the impugned Order having DIN No. ITBA/AST/S/14712024-2511073705868(1) dated 25-02-2025 passed by 1"t respondent for A.Y.2O17-18 pursuant to the,impugned order dated 16-03-2024 passed u/s 148A (d) and impugned notice dated 16-03-2024 u/s 148 issued by 2nd respondent as being arbitrary, ille(ral, uniust, without jurisdiction, violative of Articles 14, 19 (1) g and 265 of Constitution of lndia and violative of section 151A of the lncome Tax Act, 1961 and consequently set aside the same and all consequential proceedings. lA NO: 1 OF 2025 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 pteased to stay the disputed demand of tax, interest and penalty and all further proceedings initiated pursuant to the impugned Assessment Order having DIN No. ITBA/AST/S/14712024-251'1073705868('l) dated 2542-2025 issued by 1't respondent for A.Y.201 7-18. Counsel for the Petitioner: SRI MOHD MUKHAIRUDDIN Counsel for the Respondent No.l: DEPUTY SOLICITOR GENERAL OF INDIA Counsel for the Respondent No.2: M/s. BOI(ARO SAPNA REDDY SENIORS.C.INCOME TAX 6l Counsel for the Respondent No.3: SRI M. VTJAY KUMAR GOUD, SENIOR S.C. FOR CENTRAL GOVERNMENT WRIT PETITION NO: 25503 OF 2025 Between: Mohammed Sultan S/o. Mohammed Ktraiamiya, Aged'aboUt 60 years, Occupation: gusineis, R/o.Srinivasa Enclave Gaiularamaram R6Q9r- Gaiularamar?g Roadmestry NagarH/Oerabad Telangana, lndia FRN: DSDPS77OSG, Aisessment Year: 2O2O-21 ...PETITIONER AND

1. Assessment Unit, lrl.ational Faceless Assessment C-egtre, lncome Tax Department, Mini3try of Finance, Eqq1rr No. 401, f Fbor, E-Ramp, Jawaharlal Nehru Stddium, Delhi - 110 003.

2. The lncome Tax Officer, Ward 1, Veerabhadra Nagar, New Bus Stand, Telangana Sangareddy Veerabhadra lncorne Tax Office, Nagar, Sangareddy

3. Union of lndia, Represent by Secretary Minlstry of Finance North Block, New Delhl110 0O1 .' RESPONDENTS - Petltion ardei AilidlitmifofTre"ConStitUtion of lndia praying that in the circumstances stated in,tfie,ffilavit".tited therewith, the High Court may be order oi direct'lon more particularly one in pleased to issi.le. holding that the notice issued (JAO) by 2* the nature of WRIT Respondent under sectiren 148 Datej. 31.03.2024 vide DIN No. |TBA/AST/S t148_1n}2}i24t106, 74CIB21(1) for the Assessment Year ZO2O-21 and the consequential order passed by the 1"t respondent u/s. 147 r-w-s 144 of the tncome-tax Act Date of Order 27-03.2025, DlN. ITBA/AST/S114712O24- ZS11O7S108O92(1) for the Assessment Year 2O2O-21, as arbitrary, illegal, bad in 'law, void ab initio, vlolation_gl p_rinciples of natOral justice apart from violation of Articles 14, 19 (f Xg) and 265 of constitution of lndia 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 1st Respondent u/s. 147 r-w-s 144 ot the tncome-tax Act Date of Order 27.03.2A25, DlN. ITBA/AST/5114712O24- 2Sl1OlS10S092(1fior the Assessment Year 2o2O-21and all consequential proceedings pursuant thereto. lA NO: 1 OF 2025 62 Petition under Section 151 CPC praying that in the circumstances stated in the affidavit filed in support of the petition, the High Court rnay be pleased to stay all further proceedings, including any recovery, pursuant to the order passed by the 1sr Respondent u/s147 r.w.s 144 of the lncpme=tax Act Date of Order 27 .O3.2O25, DlN. ITBA/AST lsl 1 47 12024-25/1 0751 08092(1) Ior the Assessment Year 2O2O-21 and stay of Demand notice under section 156 Dated. 27.03.2025 vide DIN No.|TBA/AST/SI 1 561n24-25110751 081 45(1 ) for the Assessment Year 2020-21. Counsel for the Petitioner: SRI D.V. PUSHPA VARDHAN, REPRESENTTNG SRI THANNERU CHAITANYA KUMAR Counsel for the Respondents No.l & 3: DEPUWSOUdT.qR GENERAL OF INDIA Counsel for the Respondent No.2: Ms. J. SUNITHA SENDR S.C. FOR{NCOME TAX Akhil Kodali, S/o. Ramesh Kodali, Employee, C/o 594, Vivekananda 500072. (Rep. by GPA HoHer - about 4t Private ngana- PETITIONER AND

1. The lncome Tax Officer, Ward 1 Stadium, Basheer Bagh, 1

2. The Principal Commissioner of lncome Tax-tr Guards, Masab tank, Hyderabad,

3. The Assessment Unit, lncorne Tax Assessment Centre, Ramp, Jawaharlal N Aaykar Bhawan, OPP.LB , lT Towers,A.C. National Faceless Room No. 4O1,2nd Floor. E- 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. ...RESPONDENTS 63

01.oz.z}z4passed by the 3rd respondent u/s 147 r.w.s 14411448 of the lncome- tax Act for .,i.Y. 2O18-19 vide DIN No.|TBA/AST//1 4712023- 241106039 2g}2(1),consequent tothe order passed uls 148A(d) dt-13-o4'2O22 vide DtN No.;TBA/ASTFfr4SA t2O22-2311O42729103(1) and the notice u/s 148 dr.13.04.2o22vide DtN No.ITBA/ASTISt148 1\2OT2-2311O427Y751(1), issued bv the JA0(15t respon$pt) instead of FAO(3rd. respondent), and consequential penalty orders passed vide order uls2TAA of the Act dt. 26-08-2024' order u/s 271AAC(1)of the Act dt. [email protected] and order uts 272A(1Xd) of the Act dt' 21.Ag.2O24 as void, illegal, and contrar=yto-the-prov-isions of lncome-tax Act and contrary to the Principles of Natural Justice. lA NO: 1 OF 2025 petition under Section 151 CPC prayinqthat in the circumstances stated in the affidavit fited in support of the petitiori, the'Higih Court may be pleased to stay all further proceedings pursuant to the Asse.sg.ment Order dt. 01 'O2'2O24passed by the 3rdrespondent u/s 147 r.w.s 144t1448 of the lncorne-tax Act for A.Y' 2018- 19 vide DIN No. lTBAlASTfSflfrtZAff.{l4t1O603929O2(1),and rray pass such other orde(s) as the Hon'Q!e., qry4dffi,gts5$t,,and proper in the interests of be put to irreparable loss substantial iustice, as otherwisg'rhG ! fouto ' .:. t,i i Counsel for the Petitioner: SRI DUNET MANIIIIOHAN counsel for the RespondenG: Ms. B.SAPNA REDDY, Sr. SC FOR lT Between: : sHAtK SHAHBUDDIN;9o. ShaikYousuf {[, Aoed about 39 vears, R/o' 5-1- 12t2, aeiidE-fvdiia-E:SiJ[,"'Sn-antri Nbdr, Sansareddv, Telansana- 502001 ..PETITIONER AND

1. central Board of Direct Taxes, central $9qr9!a49t, Nortfr.Qp"i, New Delhi - 110001 nepre#n-teo ov Asse'ssmdiiru-niu Verifrchion Uniu rechnical Uniu neview Uni[ tn;;;-T;l Gpirtment National Faceless Assessrnent Centre 2g58Till'?fai?Hs's#ffi Telangana - 500084 rfi '""*9,'ffitTgd:'3Hl?i&l&ti*,i,=e#&: "kr?ft 64

3. Chief Commissioner of lncome Tax, gth Floor, lncome tax Towers, 10-2-3, AC Guards, Hyderabad - 500004

4. Sub-Registrar, 3,4,5 Asra Complex, District, T.G. Sa .H.-9 Bompad District, 3-7-1051278627/1, Shop No. , Sadasivpet Village, Sangareddy ...RESPONDENTS Petition under Article 226 ot the Constitution of lndia praying lhat in the circumstances stated in the affidavit filed therewith, the High Courl may be pleased to issue Writ of Certiorari or any other appropriate'writ or dir€ction to set (a)The Qrder +assed under Section 148A(d) of the Act bearing DIN and Notice No. ITBAfISIItr/148N2O23-2411063514350(1) dated 28.03.2O24 tor the .AY 2017-18 by Respondent No. 2 in Exhibit P3 (b)The Notice issued under Section 148 of the Act bearing DIN aM 'Notice No. ITBA/AST/S/148-112O23-241106369s342(1) dated 30.03.2024 by Respondent No. 2 in Exhibit P4 (c) The Assessment Order passed under Section 147 r.w.s 144 t.w.s 1448 of the Act bearing DIN ITBA/AST/5114712024- 2511O74426Wi0(4) dated 121Q312O25 by (d)The Penalty.Notice.issued uls 274 r.w.s. 271AAC(1) of the Actibebring DIN and Notice. No: ITBA/PNL/S/271AAC(1[2O24 2511074427248{11 dated lilO!2l2l.byRespondent No. 1 in Exhibit P9 e)The Penalty Order passed u/s passed uls 27'lF oJ the Act, bearing .D|N:ITBA/PNUF|27IF|2O25-2611O79475464(|) dated 11lOBl.2O25 by Respondent No.1 in Exhibit P1 1 together with all consequential notices, demands, recovery proceedings and attendant actions arising therefrom, for being illegal, arbitrary, unlawful and violative of the provisions of the Act. lA NO:2 OF 2025 65 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 the operation of and all recovery proceedings in pursuance of: (a). The Assessment Order passed under Section 147 r.w.s 144 r.w.s 1448 of the Act bearing Dt N ITBA/AST/ St 1 47 i2.O24-%l 1 A7 4426960( 1 ) dated 1 2.O3.2O25 bv Respondent No.1 in Exhibit P8; (b). The Penatty Notice issued uts 274 r.w.s. 271A C(1) of the Act bearing DIN and Notice No. ITBA/PNUS1271AAC(1V2O24 2511074427248(1) dated 12.03.2A25 by Respondent No. 1 in Exhibit P9; (c). The Penalty Order passed u/s passed u/s 271F of the Act, bearing DtN: |TBA/PNL tF t271Ft2O25- 26,1eft9475464{1) dated 11.o8.2A25 by Respondent No.1 in Exhibit P11. Counsel for the Petitioner: SRI JAI KISHAN SOLANKI : Counsel for the Respondent No.l to 3: Ms. B.SAPNA REDDY, Sr' SC FOR lT Co u ns e I for the Respondent-l*o:4: GP fORS;f-Ai,lPS' & REG I STRATIO N WRIT PETITION l.\lQ: *5I,9,,4',Of 2025 Between MOHAMMED SULTAN, .S/o. MOSIAMMED -_!d AJAM|Yf. Aged about 60 vears. Occuoation ii ili'n ls,- R/o Srinivasa Enclarrc Gajularamqraf Road, 6;;Er#;;5* -noaoniest.v Nrg"t Hyderaoao Telangana, lndia PAN DSbPS7705G, Assessment Year 2O19-2O ...PETITIONER AND

1. Assessment Unit, NatiOnal Faceless' Assessment centre, lncome Tax Oeolrtrnent. nTtiniLt.v-iii Finance, Roorn Nlo. 4O1, zttd Floor, E-Ramp, Jawaharlal Nehru St5diurn, Delhi - 110 0m

2. The lncome tax officer, ward 1, Sangareddy lncome Tax Office, Veerabhadra flig"i,-N"* eus St'ard', Veerab-tpdra Nagai, Sapgareddy Telangana

3. Union of tndia, Represent by secretary Ministry of Finance North Block, New Delhi-l10 001 ...RESPONDENTS 66 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 holding that the notice issued (JAO) by 2nd Respondent under section 148 Dated 1OlO4l2O23 vide DIN No ITBA/AST/S/1 4 81 12023- 241 1 051 9847 1 g( 1 )for the Assessment Y ear 2O19-2}ahd the consequential order passed by the 1st respondent uls. '147 r.w.s 144 of the lnoome-tax Act Date of Order 2710312025, DIN ITBAIAST/S/14712O24- 2511975139565(1for the Assessment Year 2O19-2O, as arbitrary, illegal, bad'in law, void ab initio, violation of principles of natural justice apart from viodtion of Arti9b6.:{*r.:1g.(!)rc) gnd 265 of constitution of lndia apart from being violative of providdfiS'of section 1zl8A and section 149 of the Act and also contrary to the ciroular issued by CBDT and provisions of section 1 51A of the Act, and consequently.set a3ide the order passed by 1st Respondent u/s. 147 r.w.s 144,of the lncorne.tax Act Date of Order 27tO312O25, DIN ITBA/AS-I1SI14?12O24- 2511075139565(1[or the Assessment Year 2O19.20and all consequential proceedings pursuant thereto. !A NO: I OF 20,25 Petitiori.Under, Section 151 CPC praying that in the circumstanc-es stated in the affidavit filed :in support of the petition, the High Court may Ue iteased fo stay all further',proceedings, including any recovery, pursuant to the order passed by the 1st ResOondelt..u/s147 r.w.s 144 of the lncome-tax Act,Date of Order 27.03.2025, DIN ITBA/AST lsl 1 47 12024-25/1 0751 39SOS(1 for the Assessment Year N19-20andstay of Demand notice under section 156 Dated; 27,03.2025 vide DIN No IT84/45T/5,115612024-25/1075139632(1) for the Assessment year 2019-20. Counsel forthe Petitioner: SRI D.V.PUSHPA VARDHAN, REP. FOR SRI THANNERU CHAITANYA KUMAR Counsel for the Respondent No.l & 2: Ms. J.SUNITHA, Sr. SC FOR !T Counsel for the Respondent No.3: DEPUTY SOLICITOR GENERAL OF INDIA WRIT PETITION NO: 25819 OF 2025 67 Between: M/s. The Primary Agriculture co-opqrqtlrlg Qgclety.. Limited,. rep.- -by .its Secretary, fvfi.' frrflrv#i-Hanrnandlu,' 2'87A, Nothpblly, Nandipet Mandal' Nizamabad-5A3 212 ...PETITIONER AND

1. Assessment Unit, Income Tax Department, National e-Assessrnent Center, i$;;-M.401; rnd Fk t, e-Ramp, Jawaharl.al l'Ghnr Stadium, New Delhi-110 003.

2. lncorne Tax Officer, Ward-1, 6-2-156/3, Subhash Nagar, Nizamabad-sO3 0O2. 3. Principal chief commissbner of lncome T3x.,_. An{rp. Pradesh and Teianbana,-fiyOeraOaa rc-2-gr-Room No.922, 9th Floor, B Block, lT Towers, AC G[ardd, H-yderabad-s00 004.

4. un-lon:ff-trndf,a;-rep. by its Secretary. Ministry of Finance,..goy.eJqryent of lndia, grd-+l6r,d;evan glgip euibing, Sansad [Aarg. New Delhi-1 10 001 ...RESPONDENTS petition under Article 226 of the Constitution of lndia praying that in the circurnstances stated in the affidavit filed therewith, the High Court may be pleased to issue a Writ of Mandamus or any othen appropriate writ, order or direction (A) the declaring the order passed W Zlrd Respondent under Section 1/18-A(d) dated 21.7.2cl22 and notice under Sectioii *l+Oiot' fncome Tax Act, 1961, dated 22.7.n22, for the assssErentyeef 20tq:12 as being without jurisdiction and contrary to faceless essessment prooedure laid down in Section 1448 of the tncome Tax Act 1961 and conseqt ently and (B) to set-aside (i) the consequential notice issued by the 1st Respondent, under Section 142(1) of the lncorne Tax Act, 1961. dated 27-01-2O23 and (ii) the consequential order issued by the 1st Respondent under Section 147 read with Sections 1 44 and Section 1448 of the lnconre Tax Act, 1961, dated 16.05.2023 for the assessment year 2O16-17 as being without jurisdiction, arbitrary, illegal, bad in law, voitl-ab-initio, apart from being violative of Articles 14, 19(1Xg) and 265 of the constitution of lndia and contrary to faceless assessment procedure laki down in Section 1448 of the lncome Tax Act 1961 and consequently set-aside the same in the interests of justice. I 68 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 grant stay of all further proceedings, including any recovery, pursuant to the impugned order dated 16.05.2023 issued by the 1st Respondent, under Section 147 read with Sections 144 and 1448 of the lncome Tax Act, 1961 for the asse$sment year 2016-'|7, pending disposal of the Writ Petition as otherwise the Petitioner will be put to severe loss and hardshiP. Gounsel forthe Petitioner: SRI S.VIJAY ADTTHYA nt No.l to 3: [Uls. J.SUNITHA, Sr. SC FOR lT Gounsel forthe Respondent No.4: DEPUW SOLICITOR GENERIAL OF INDIA WRIT NO: 25857 OF ?IlDIi, Mr. Naieebuddin Shaik, S/o.Moinuddin Shaik, Aged about 39 years, Occ. Business, N o. 2-3-6031 67 12 Patelnagar, Amberpet, Hyderabad 50001 3 uNt

1. Union,of lndia, Ministry of Finance, Represented by its Secretary 166-8, North Block,' New Delhi-1 10001.

2. lnconi5 Tax Office, Ward -4(1), Hyderabad, Aayakar Bhatan, Hyderabad- . 5q)004. ;

3. The Principal Commissioner of lncome Tax-lV, Hyderabad, lT Towers Masab Tank, Hyderabad, Telangana-500004.

4. The National Faceless Assessment Centre, lncome Tax Department, Ministry of Finance, Govt of lndia, New Delhi. o Petition und'er Article 226 of the Constitution of lndia praying that in the in the affidavit filed therewith, the High Court may be circumstances pleased to "4i'p i. lssue a Order or Direction more particularly, one, in the nature of amus, declaring the order passed by the Respondent No.2 Writ of in passing the impugned assessment Order dated 1110312024 uls 69 148A(d) bearing DIN Notice No. ITBA/AST/F/14&N2O23- 2q1$623ftffi96(1) and a notice bearing DIN and Notice no' ITBA#|ST/S/148 112023-2411062470057(1) u/s. 148 of the said Act datedll2t}gli,i/24 as illegal. arbitrary, bad in law' voirj ab initio. violative of the principles of natural justice and being violative of Articles 14,19 and 265 of the Constitution of lndia and consequently, Set aside the Order dated 1110312O24 uls 148A(d) bearing DIN Notice No. ITBA/AST/F1148N2O23-2411O62364696(1) and a not'rce bearing DIN and Notice no. IT8A/45T/5/148-112023-2411062470057(1) u/s. 148 of the said Act daled 1210312O24 calling for the return of income of the eeffiioner..for AY 2O2O-21 and any consequent proceedings as heiiiiig.in jiirisd iction. l1 Petition under Section 151 CPC praying that in the circumstances stated in the affidavit filed in support of the petition, the High Court may bepleased to stay of operation of impugned assessment Order dated 11103t2O24 t-/s 1'AA(d) bearing -DlN Notice No. ITBA/ASTIFI14BN2O23-24/1062364696{'!)) ipSU-e! hy Respondent no.2 pendingdisposal of the main writ petition and pass Counse! for the Petitioner: Ms. PRAGATHI MANDAPALLE, REP Ms. SNEHA Counsel for the Respondent No.1: DEPUTY SOLICITOR GENERAL OF INDIA Counset for the Respondent No.2 to 4: Ms. B.SAPNA Sr. SC FOR lT NO: 25858 etuliuB Between: Mr. SRIRAM SRINIVAS, S/o. Sriram Bagaiah' Aged Occ.Business RUo. H.No-2-17/3, Thunki Khalsa, Wargat' Telangana. D 1. Union of lndia, Ministry of Finance, Represented by its Secretary 166-8' North Block, Neiv Delhi-1 10001

2. lncome fax Omce, Ward -1 , Siddipet, 8-1-22' Allauddin Complex, Subhash Road, Siddipet-s02103 ...PETITIONER 70

3. The Principal Commissioner of lncome Tax-lV, Hyderabad, lT Towers Masab Tank, Hyderabad, Telangana-500004

4. The National Faceless Assessment Centre, lncome Tax Department, Ministry of Finance, Govt of lndia, New Delhi ...RESPONDENTS Petition under Article 226 sl lhe Constitution of lndia praying that in the circumstances stated in the affidavit filed therewith, the High Court may be pleased to i.lssue a Writ, Order or Diredtion more particularly, one, in the nature of -Writ of Mandamus, declaring'the order passed by the Respondent No.2 in passing the impugned'asS6isment Order dated 13.03.2024 u/s 148A(d) bearing DIN Notice No. ITBA/AST/F|148A|2O23-2411O625O2598(1) dated 13.03.2024 and a notice bearing DIN and Notice no. ITBA/ASTXS/148_112023-2411062502869(1) u/s. 148 of the said Act dated 13.03.2024 as .illegal. arbitrary, bad in law, void ab initio, violative of ,the principtes of natural justice and being violative of Articles 14,19 and 265 of the Constitution of lndia dnd consequently, ii.Set aside the Order dated 13.03.2O24 uls 1,18A(d) bearing DIN Notice No. ITBA/AST/F/148N2O23-2411O62502598(1) dated 13.03.2024 and a notice bearing DIN and Notice no. IT8ATA5T15/148_112023-2411062502869(1) u/s. 148 of the said Act dated 13.03.2024 calling for the return of income of the Petitioner for AY 2O2O-21 and any consequenl proceedings as lacking in jurisdiction. 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 of operation of impugned assessment dated 13.03.2024 u/s 14BA(d) bearing DIN Notice No. ITBA/AST/F/148N2023-2411O6250259B(1 ) issued by Respondent no.2 pending disposal of the main writ petition. Counsel for the Petitioner: Ms. PRAGATHI IIIANDAPALLE, REP. FOR Ms. SNEHAASTHANA Counsel forthe Respondent No.l: DEPUW SOLICITOR GENERAL OF !ND|A Counsel for the Respondent No.2 to 4: [lls. B.SAPNA REDDY, Sr. SC FOR lT 7t Between: tvlr. KISHOR GAJULA, S/o. Ramaiah Gajula, Aged about 38 years, Occ- Business, R/o. 3-1 4- 1 25 Yinayaka Nagar, Ramanthapur Amberpet Ftyderabad 50fi)13 ...PETITIONER AND

1. Union of lndia, Ministry of Finance, Represented by its Secretary 166-8, North Block, New Delhi-1 10001

2. lncome Tax Office, Ward -4(1), Hyderabad, Aayakar Bhavan, llyderabad- 500004

3. The Principal Commissioner of lncome Tax -lV, Hyderabad, lT Towers Masab Tenkr:!:b/.d erabad, Tela nga na -500004

4. The Nationat Faceless Assessment Centre, lncome Tax Department, Ministry of Finance, Govt of lndia, New Delhi : ...RESPONDENTS Petition under Article 226 of the Constitution of lndia praying that in the circumstarrces stated in the affidavit filed therewith, the High Court may be pleaeg{ !o ; r ;]r'n i&Jl' :.. ! ;. ' :lsstre a Writ, Order or Direction more particularly, one, in th9 R4urre.of: . .. ': : i'.. I , i. *j,.i":r. i '"',': .. :. . , Writ of Mandamus, declaring the order passed by the RespgndentNo,ft .. ,in passing the impugned assessrnent Order dated 28,O2.2W4o "t/g ,; I r+gA(d). bearing DIN Notice No. ITBA/AST/F/14*|N2* , ;; 24t1O61691363(1) and Notice bearing DIN and Notice no. ITBA/AST/S|1 48_1 12023-2411061692284(1 ) issued by the Respondent l,lo.2 under Section 148 of the lncome Tax Act, 1961 dated 28.02.2024 as illegal. arbitrary, bad in law, void ab initio, violative of the pqincipbs of natural justice and being violative of Articles 14,19 and 265 of the Constifution of lndia and consequently, ii. Set aside the Order dated 28.02.2024 uls 14SA(d) bearing DIN Notice No. ITBA/AST/FII 4BN2O23-241 1061 691 363(1 ) and Notice bearing DIN and Notice no. ITBA/AST/S/1 48_112023-2411061692284(1) issued by the Respondent No.2 under Section 148 of the lncome Tax Act, 1961 dated 28.02.2024 calling for the return of income of the Petitioner for AY . . 2O2O-21 and any consequent proceedings as lacking in jurisdiction. lA NO: 1 OF 2025 72 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 of operation of impugned assessment Order dated 2g.02.2024 u/s 14gA(d) bearing DIN Notice No. lrB:vASTlFl14BNzo23- 2411061691363(1) issued by Respondenl no.2 pending disposal of the main writ petition. Counsel for the Petitioner: Ms. PRAGATfII MANDAPALLE, REp. FOR MS.SNEHAASTHANA Counsel for the Respondent No.I: DEPUTY SOLICITOR GENERAL OF |NDIA Counsel.for the Respondent No.2 to 4: Ms. B.SApNA REDDY, Sr. SC FOR lT [Tr1T] -PERTION NO:25861 oFm2s Between: Mrs. Anitha Ko years, Occ. Hi-Tension SUPERMARKET, Mayuri Line Rahul :Daffodil Goud, Aged about 33 , R.D.B Coconut Grove, Opp. RATNADEEP kalgiri 5O00a9 ...PETITIONER D 1. Union of lndia, Ministry oJ Finance, Represented by.its Secretary 166_8, North Block, New Dethi-1 10601 Z. 11"^o-11g Tax Office, Ward -{1), Hyderabad, Aayakar Bhavan, Hyderabad- 500004

3. The. Principal.Commissioner of tncome Tax lV, Hyderabad, tT Towers Masab Tank, Hyderabad, Telangana-500004

4. The National Faceless.Aqsessment centre, lncome Tax Department, Ministry of Finance, Govt of lndia, Nerr Delhi Petition under Article 226 of lhe constitution of lndia praying that in the circumstances stated in tne afiidavit {iled therewith, the High court may be pleased to ...RESPONDENTS i. lssue a Writ, Order or Direction more particularly, one, in the nature of Writ of Mandamus, declaring the order passed by the Respondent No.2 in passing the impugned assessment Order dated O1.O4.2O22 uls ..1* - 73 l zAA(d) bearing DIN Notice No. ITBA/AST/F|148A|202Z- 2311Qp;2632177(1) and a notice bearing DIN and Notice no. tTBA/ASTtSt148-1t2O22 23t104263s880(1) u/s. 148 of the said Act dated AT\M\ZUZ2. as ilteg,al. arbitrary, bad in law, void ab initio, violative of the principles of natural justice and being violative of Articles 14,19 and 265 of the Constitution of lndia and consequently, Set aside the Order dated OTlO4l2A22 vls 148A(d) bearing DtN Not'tc,e No. |TBA/AST/F\14BA|2O22-2311O42632177(1) and a notice bearing DtN and Notice no. ITBAIAST/S/1 48 112022 2311042635880(1) issued by the Respondent No.2 under Section 148 of the lncome Tax Act, 1S1 , -*,.dded WtO4t2O22 calting for the retum of income of the Petitioner for AY 2A$-16 and any consequent proceedings as lacking in jurisdiction. ii. lA NO: 1 OF 2O25 petition under Section 151 CPC praying that in the circumstances stated in the affidavit filed in support of the petition, the High Court may be pleased to stay Order dated A7lA4tZU22 bearing . !.,'i D$l Respondent tFt148N2A22-23t 1042632177 (1) issupd by '. of the main writ petition. Counsel for t+E:F6Tffi6hEr: MS. PRAGATHI MANDAPALLE, REP. FOR MS. SNEHA ASTHANA ,i Counsel for the Respondent No.1: DEPUTY SOLICITOR GENERAL OF INDIA Counselforthe Respondent No.2 to 4: Ms. B.SAPNA REDDY, Sr. SC FOR lT WRIT PETITION NO: 25899 OF 2025 Between: STHREENIDHI CREDIT COOPERATIVE FEDERATION UMITF-Q'. -Bgp- ^Qy tnJ ttir*ging otreJtor VTDYASAGAR REDDY GoPlDl, S/o- IINKATRAM REdirV GbFtOt, Aged about 63 years, Occupalio-q- Servjce, R/o- Sth-Floor iiottage Oftid boiiptex, Hitt For[ Rga.d, Addrsh N.qgrt IX9:tqPrO 50o0o4 fedn&na, lndia. PAi{- AAHAS5032N, Assessment Year- 2018-19 ...PETITIONER 74 AND

1. The lncome T-a1 officer, ward 5(1), Hyderabad rr rowER, AC Guards, Masab Tank. Telangana,

2. Lnq Principal_ chief commissioner of lncome Tax, Telangana and A.p, 5000rg: l--{yderabad, lr rowers, AC Guards, Masab ran(, HyJeTiuid Telangana. - 3- The Central Board of Direct Taxe5, Repre5errtedby its Chairman, Department 9f Reye1u", MlnltlDfof Finance, Govbmment of thdia, Secretariat Eiritdi;G: New Delhi - 110 001-

4. The National Faceleq! Assessrnent Genter, trncome Tax Department, New Delhi.

5. The Union of Department of I _lndial Represented by its Secr,etary Reveng.e, Ministry oJ Finbrre, New Delhi Y to the Government, -110 001. ...RESPONDENTS Petition under Article 226 of the Constitution of lndia praying that in the circumstances stated in the affidavit fi[ed ,therewith, the High Court may be pleased to issue an appropriate :writ; ord-er-or-directipn rnore particularly one in the nature of Writ of Mandarnus, declaring the order passed by the lncome Tax Authorities (National Faceless E-Assessment Centre) completed the assessment u/s 147 r-w.s 144 of the lncome+ax Act oate of 23-03-2024, DtN lrBA Assessment year 2018-19 /AST/S/I 47t2o2324/1063238587(1) - 6i determining the total income of Rs. 3,94,78,637/-as arbitrary, illegal, bad in law. without jurisdiction, ,oid-rU-initio, violatirre ofthe principles of natural justice apart from being violative of.Rirctes 14, 1.9(1Xg) and 265 of the Constitution of tndia and Sec. 1484 of tne;tncome Tax Act, 1961, and conseguenlly set aside the same in the interests oflus,tice. ""'the lA NO: 1 0F 2025 il : - Petition under Section 151 CPi praying that in the circumstances stated in the affidavit filed in support'of the petition, the High Court may be pleased to suspend the order U4$er section 147 r;w.s 144 of the tncome-tax Act Date of 23-03-2024, DIN lrBfiiAsr/sfi4t2ozg-24t1o6323lssr(1) for the Assessment Year 2018-19 determining the totar income of Rs. 3,94,73,631t- and Demand notice u/s 156 of the l$come'Tax act 1961, vide DIN & Notice No- |TBA/AST/S/ 15612023241106323871.0 U) Dt- 23-03-20124 for the assessment year 2018-19 pending disposal.of thti above Writ petition. 75 Counsel for the Petitioner: SRI D.V.PUSHPA VARDHAN' REP. FOR SRI THANNERU CHAITANYA KUMAR Counsel forthe Respondent No.l to 4: Ms. SAPNA Sr. SC FOR lT Counsel for the Respondent No.5: DEPUW SOLICITOR GENERIAL OF INDIA WRIT NO:25919 ET,]JDF, Between: P.Thirumala Rao, 9o Sri P.Gyaneshwar Rao, Aged about 48 yrs, Occ Advocate, R/o Sri Aadhya Nilaya, Plot no.88, Shiv Puri Colony, Nagole, Hyderabad, Telangana 5OO 068. D 1. Union of lndia, Rep by its Secretqry, tylinlstry of Finance, (Department of Revenue), Sansad Margt, New Delhi, 11mO1.

2. The Principal Chief Commissioner of lncome Tax, lncome Tax Towers, Masab Tank, Hyderabad, Telangana 500004 ...PETITIONER

3. 1), lncome Tax Department, Telangana - 50O0O4 RESPONDENTS Petition under Articde 2e6'of {he Gonstitution-of lndia praying that in the circumstances stated in ttle .affidavit filed therewith, the High Court may be pleased to issue a writ, otder. orldirqction more particularly one in the nature of writ of mandamus a) declaring the Assessment Oider DT 12.02.2025 passed by the 3rd respondent under Section 141 Ni Section 144 R/w Section 1448 ot the Act and the preceding proceedings initiated by 3rd respondent under Section 148A of the lncome Tax Act atter a:torE lapse of 7 % years, and passing of order DT 1O.O4.2O23 for reopening of assessment for the AY 2016-2017 under Section 148A(d) and issuing the show cause notice DT 03.03.2023 by the 3rd respondent under Section 148A(b) of the lncome Tax Act and also the consequential penalty proceedings initiated under Section 271(11(c) and section 271F of the Act, and the issuing of demand notices DT 12-02.2025 and DT 18.M.2O25 as arbitrary, illegal and wholly without jurisdiction and for being in gross violation of Section 149(b) and Section 151(ii) of the lncome Tax Act and also for being in gross violation of '76 principles of natural justice and rule of law for depriving the petitioner of personal service of notice and depriving the petitioner of personal hearing, and b) to consequently quash/set aside the impugned Assessment Order DT 12.02.2025, and the order DT 1O.O4.2O23 for reopening of assessment for the Ay 2016-2017 passed by 3rd respondent under Section 148A(d) and the show cause notice DT 03.03.2023 issued by the 3rd respondent under S.ection 148A(b) of the lncome Tax Act and also the consequential penalty proceedings initiated under Section 271(11(cl and Section 2V1F ot the Act, and the demand notices DT 12.02.2025 and DT 18.08.2025. IA NO: 1 OF 2025 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 lmpugned Assessment Order DT: 12-02.2025, and the order DT: 10.04.2023 for reopening o{ assessment for the Ay 2016-2017 passed by 3rd respondent under Section 14BA(d) and the consequential penalty proceedings initiated under Section 221(1)(c) and section 2718 ot the Act, and the demand notices DT: lZ.OZ.ZCiiS ind DT: 18.08.2025. Counsel for the Petitioner: Ms. HEMA JAISWAL Counsel for the Respondent No.l: SRI KALVALA SANJEEV SC FOR CENTRAL GOVT Gounsdl for thii-Respondent No.2 & 3: Ms. B.SApNA REDDY, Sr. SC FOR lT WRIT PE TITION NO:25947 oF 2{2s Between: ASGER IQBAL KHALIDI S/o. ALI IQBAL KHALIDI about 58 years, Occupatio n- Business, No. 16-1O-27311111N1 Azoo, Course Road Old 500036 Telangana, lndia PAN-JACPK6480B, Malakpet Assessment Aged Race eaf- 2020-21 D

1. Assessment U-nit, National Faceless Assessment Centre, lncome Tax pPa.rtm.e11. Ministry..of F_inance, Room No. +Oi, ZnO Ftooi,-e:nr*fi, Jawaharlal Nehru Stadium. Delhi - 110 003. ...PETITIONER 77

2. The lncorne Tax Officer, Ward 6(1), Hyderabad/ lT TOWER, AC Guards, Masab Tank, Hyderabad, Telangana, 500004

3. Union of tndia, Represent by Secretary Ministry of Finance North Block, New Dethi-110 001 ...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 MANDAMIJS holding that the notice issued (JAO) by 3rd Respondent under section 148 Dated- 12.O3.n24 vide DIN No- ITBA/AST|S|14B 112023-24110O2498363(1fior the Assessment Year 2020-21and the consequential order passed by the f.t i."pondent uls. 147r.w.s 144 read with section 144Bof the lncome-tax Act Date of Order 6.O2.ZJ.25., DIN- ITBtuAST/5114712O24- 25t1}72934}17(1)for the Assessment Year n2O-21, as arbitrary, illegal, bad in law, void ab initio, violation of prirrciples of natural justice apart from violation of Articles 14, 19 (l Xg) and ,263 of ggqgtitution of lndia apart frorn being violative of and also contrary to the provisions of section 1 sectinn 151A of the Act, and circular issued by CBDT a.nd tst Respondent u/s. 147r.w.s 1:44 consequently set aside the'ixder Date of Order O5.O2.2O25, DIN- read with section 1448 of th-b for the Assessment Year 202o-21and r r BA/AST t S t 1 47 t 202 4-25 t1 072ge+ot .t:, ' al I co n seque ntia l proceedings; Pursuant thereto. lA NO: 1 OF 2O2s 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 u/s. 147r.w.s.1M read with section 144Bof the lncome-tax Act Date of Order O5.O2.2A25, DIN: ITBA/AST/5114712O24-2511O72934O17(11 for the Assessment Year zD2f,-2landstay of Demand notice under section 156 Dated: O5.A2.2O25 vide DtN No:ITBA/AST/S/15612O24-2511O72934118(1) for the Assessment Year 2O2O-21 . Counsel for the Petitioner: SRI D.V.PUSHPA VARDHAN, REP. FOR SRI THANNERU CHAITANYA KUMAR 78 Counsel for the Respondent No.1 & 2: Ms. B.SAPNA REDDY, Sr. SC FOR lT Counsel for the Respondent No.3: DEPUW SOL|CITOR GENERIAL OF tNDtA WRIT PETITION NO: 26018 OF 2025 Between: Global Homes and Heights LLP, Satchidananda Rao M6chineni,' Above DMart, Opp IDPL Colony, Telangana, 500037. i'rl nated Partner - Dr. Rep by H. No 6-9-30, .302, A2A Central, Balanagar, Medchal Malkajgiri, Hyderabad AND

1. The Assistant Commissioner of Tower, AC Guads, Masab Tank,

2. The Joint Commissioner of lncome Tax, Range 9, Guards, Masab Tank, Hyderabad, 1 bad, I T rabad, lTTower,AC . Petition under Article 226 of the constitution of lndia praying that in the circumstances stated in the affidavit filed therewith, the rHigh Gourt may be oleled to issue an appropriate writ order or direction more particular{y one in the nature of writ of Mandamus, declaring the order passed u/s 14gA(3) bearing DIN Noi ITBA/AST/F1148N2025-26I107729O248(1), dt.20.06.2025 and notice u/s 148 dl:2o-o6.2025 vide DIN trBA/AST/s/l48-1t2o2s-26t1ott2gzogg(1)issued by the :JAo(Ist respondent) instead of Faceless Assessing office(FAo) for A.y. 2021- .'; ,22, as void; illegal, and contrary to the provisions of lhcome_tax Act and contrary to the Principles of Natural Justice. n 7A Petition under section 151 cPC praying that in the circumstances stated in the affrdavit filed in support of the petition, the High court may be pleased to stay all further proceedings pursuant to the notice u/s 148 dt.2o.o6.2ozs vide DtN No. !TBA/AST/5/1 4 I l2o2s -26 I 1 07 I 292099(1, issued by the JAo( 1 st respondent) instead of Faceless Assessing Office(FAO) for A.y. 2021-22. -1 Counsel for the Petitioner: SRI DUNDU MANMOHAN Counsel for the Respondents: SRI K.SUDHAKAR REDDY, Sr. SC FOR tT 79 ""*"s.:,:ntlifrii.HJfrq:F#!['ff Above o-rtlt'iil opp* I oiL Cobny' Balanagan' lv Telangana, 500037' !!i,'W:']]{f ufr ,ft:fti.::sff AND

1. The Assistant Commissioner Tower, AC Guards, Masab Tank, Hyderabad, of lncome

2. Tax, 9, ...PETITIONER Circle 1 ,lT ,lTTower,AC ..RESPONDENTS Petition under Article 226 of the constitution of lndia praying that in the circumstances stated in the affidavit filed ther'ewith' the High Court may be pleased to issue an aPProPriate writ order or direction more particularly one in the nature of Writ of Mandamus, 'bedairing the order passed u/s 14BA(3) bearing DIN df.Z}tfFlfffi2l and notice u/s 148 No. ITBA/AST/FII 1) issued bY dt.2OtOOl2025 vide DIN No' Officer(FAO) for A.Y' the JA0(1 st respondent) .instead of- FISg,,h$-s A$qg'Fsing of lncome-tax Act and 2A2A-21, as void, illegal,, and contrary to the'Rpyi!'tons contrary to the Principles of Natural Justice' Petitisn 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 purguant to the notice uls 148 dt'2alo6t2o25 vide DtN No' |TBA/AST tst148-112o25-26t1r,772g243}(1) issued by the JAO(1st respondent) insteadofFacelessAssessingoffice(FAo)forA.Y.n2o-2,1. Counsel for the Petitioner: SRI DUNDU MANMOHAN CounselfortheRespondents:SRIK.SUDHAKARREDDY,ST.SCFoRIT 80 WRIT N NO:260ss oF 2025 Between: AND Er ...PETITTONER

1. {sseSgment i^U-ni! National Faceless Assessrnent ,Centre;,ilncome "$ax -gjnarnd,, Fpqm"flt,,-Ministry..of Flng_qce, Room No. 4O1, 2nd Fnoi; .tlawaharlal Nehru Stadium, Delhi - 110 003. Tovrer, Ac Gdards, Masab Tank, Hyderabid-sOboo+1eia'n6an;-- -

2. Tfre lhssistant Commissioner of lncome Tax, Circleg(l), Hydeiabad/ t T

3. uniof,pl-!q{{, Represent by Secretary, Ministry of Finance, North Block, New Delhi-l10 0ol ..RESFOSJQE-"I{rS :: ''-f,'"i,' '1 ,;P,.Etition fig,ffi[, iii:the '] stated in the affidavit fited therewith, the High,COUlt m-ay.be ciraumst6'noes plea*ed to issue an appropriate writ, order or direction more particularly orie,in the 44qfe*9f W-R[T OF MANDAMUS hotding that the notice issued {JAO) py 2nd Respgndeht uhder section 148 Dated. 3o.a3.zoz4 vide DIN ,No. ITBAJAST/Sll4S-1t2O23-2411O63719372(1)for the Assessment Year 202Q.-21and the'@nsequential order passed by the Ist respondent u/s. 147 r.w.s 144-rcad with:isection .1448 of the tncome-tax Act Date of order 0g,01 .2025, DlN. ITBAJASTIS/ 1 47 12O24-25t 1 07 2OO50 73( 1 )for the Assessment year 2o2o-21, as arbitrary, ,illegal, bad in law. void ab initio, violation of principtes of:naturaljustice apart'from vio'lation of Articles 14, 19 (1Xg) and 265 of constitution of lndia apart from being violative of provisions of section 148A and section 14g of the Actand also contrary to the circular issued by CBDT and provisions of section 1S{A of,the Act, ard'consequently set aside the order passed by Ist Respondent u/s. 147 r.w.s 144 read with.section 1448 of the lncome-tax Act Date of Order 08.01.2025, DlN.'ITBA/AST/Si,ili,+ttZOzq-25t1o72O05073(1) for the Assessment year 2O2O- 21and all consequential proceedings pursuant thereto. t*,; it- 8r lA NO: 1 OF 2025 petition undeii 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 proceed'ings, including any recovery, pursuant to the order passed by the 1st Respondent u/s147 r.w.s 144 read with section 144Bof the lncome-tax Act Date of order 0s.d1 .n2s, DtN. trBA/Asr/s/1 47t2o24-2511072o05o73(1)for the Assessment year Z}Z}-Zlandstay of Dernand notice under section 156 Dated. 08.01 .2025 vide DIN I{o.|TBA/AST/S/1 5612024-2511072005483(1) for the Assessment Year 2O2O'21 . counsel for thef.elitironer: sRl D.V.PUSHPA VARDHAN, REP. FOR SRI THANNERU CHAITANYA KUMAR : Counsel for the Respondent No.1 & 2: Ms. B-SAPNA REDDY, Sr' SC FOR lT Counsel for the Responde.nt l.lo.3: DEPUTY SOLICITOR GENERAL OF INDIA ' !, . WRIT PETITION NO: 26097 OF 2O25 Between: sri Rafesh Babu sugandhi, S/o Sri Madan Lal $ygndhi,.Aged about 56 i"brd,'o"trfib"e,tEiies.s,zi-a4g:3t3,Patleggffiffi vder,auac-5Q0092. AND ''' ,'j " ...PETlrloNER The lncorne Tax fficer, Ward - 9(1), l.T. Towers, A.$. Guards, Masabtank, Hyderabad - 500004.: ...RESPONDENT 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 wRlT oF MANDAMUS hold'Htg that the order passed by Respondent uls.148A(3) of the Act' d1.26t16t2025 with DIN and Notice No ITBA/AST/F/1 48N2O25-%11O7785069(1) and the notice dated z6tffi2fl25 issued under section 148 of the Act with DIN and Notice No trBA/AST/s/l 4g_1t2ozs-26t1o77856871(1) for the assessment year 2O2O-21 as being,illegal, arbitrary and passed in gross violation of principles of natural iustice without applhation of mind, and consequently set aside the same. ;.' lA NO: I OF 2025 8? Petition under section 1s1 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.14g of the Act, dt-26.06.2025 for the assessment year 2o2o-21 with DIN and Notice No.lrBA/AST/s1148_1t2o2s-26t1ott156}t1(1) and ail consequentiat proceedings thereto. Counse! f,or the Petitioner: SRI A.V.RAGHU RAM Counsel forthe Respondents: SRI K.SUDHAKAR REDDY, Sr. SC FOR lT WRIT PETITION NO:261 05 0F 2025 Between: ', .: ., BHOOPAL REDDY E_LLA, S/o. MALLAREDDY Aged about 71 -Pusiness,No 4-1-17t1 riit Niilos Si,r; i&;;'A , p_c1pltion i t €t?ogona, tndia pAN: ABRpEl6g3K, Assessment year zoig-19 years, Block, 500076 ...PETITIONER Centre, lniOme Tax 2nd Floor, E-Ramp, ANO

1. Asseqsment Unit, National Faceless Assessment ?epq4m9lti. Ministry..of Finance, Room No. 401, Jawahada't Nehru Stadium, Delhi 110 003. Masab Tank, Hyderabad-S00OO+, fbtangjna ----

2. The lhcome Tax ffi*I,_W^qrg-15(1), Hyderabad/ IT TOWER, AC Guards, a. pniop-ol-l{ia, Represent by Secretary Ministry of Finance North Block, New Delhi-110 OOl ...RESPONDENTS Petition under Article 226 of the constitution of tndia 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 partioularry one in the nature of wRlr oF MANDAMUS hording that the notice issued (JAo) by - 2nd Respondent under section 148 Dated 26to412o22 vide DIN No lrBA/AST/s/148-'u2022-29t1042860666(1) for the Assessment year 2o1B-19 and the conseguentiar order passed by the 1st respondent urs. 147 read with section 1448 of the lncome-tax Act Date of Order 23tOZl2O24, DlN lrBA/AST/s/l4r12o23 -2411061379037(1) for the Assessment year 2018-19, as 83 arbitrary, iltegal, bad in law, void ab initio, violation of principles of natural justice apart from violation of Articles 14, 19 (t Xg) and 265 of constitution of lndia apart from being viotative of provisions of section 14BA 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 1st Respondent u/s. 147 read with section 1448 of the lncome-tax Act Date of Order 2310212024, DIN ITBA/AST/SI 1 47 1tu2T 241 1061 379037(1 1 for the Assessrnent Year 201 8-1 9 and all consequential proceedings pursuant there to. lA NO: 1 OF m25 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 u/s. 147 readwith sectio n 144F_ of the lnconre-tax Act'D"t" oi Order 23.A2.2024, DIN: ITBA/ASTlsl147l2O23- 2411061379037(1) for the Assessment Year n18-19 and stay of Demand notice under section 156 Dated 23.A2.2024 vide DtN No: ITBA/ASTtst156l2o23-2411061379148(l) for the Ass€ssmentrY"ear 2Ol 8-1 9. Counsel for the Petitioner: SRI D.V.PUSHPA VARDHAN, REP. FOR . SRt THANNERU CHAITANYA KUMAR Gounsel for the Respondent No.l & 2: SRI K.SUDHAKAR REDDY, Sr. SC FOR lT Couii5El-ffthG-Rcsporident No.3: DEPUW SOLICITOR GENERAL OF INDIA WRIT PETITION NO: 26107 OF 2025 Between: Mr. Vishwanatham Tatipally, S/o. Late Mr. Tatipally Rajaiah, aged 76 years, Occ. Business, H. No. 7-10-93711, Saraswathi Complex, Station Road, Lane Opposite Govemment Hospital, Nizamabad - 503001, Telangana. AND

1. The Assistant Commissioner of lncome Tax, Central Circle-1(4), Hyderabad, Aayakar Bhawan, Opposite LB Stadium, Basheer Bagh, Hyderabad - 50O 0o4,Telangana ...PETITIONER 84

2. The Additional Commissioner of lncome Tax, Central Ranqe -1, Hyderabad. 4qyq!.er Bhawan, Opposite LB Stadium. Basheer Bagh, -Hyderatiad - SOd 004,Telangana Petition under Article 226 ot 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 ...RESPONDENTS a. the order passed u/s 148A(3) of the lncome Tax Act, 196'1, dated 2510612025, bearing DIN and Notice No. ITBA/AST/F/I48N2O25-2611O77798498('|), by the 1st Respondent, fur'the Assessment Year 2019 - 2O b. the notice issued u/s 148 of the lncome Tax Act, 1961, dated 25.06.2025, bearing DIN and Notice No. ITBA/AST/S/148 112025-2611077799014(11, by the 1st Respondent, for the Assessment Year 2019 - 20; as arbitrary, illegal, bad in law, vpid-ab-initio, violative of the principles of natural justice, apart from being violative of Articles 1 4, 19(1 [g) and 265 of the Constitution of lndia and Sec 148A of the lncome Tax Act, 1961 , and to consequently set aside the same in the interests of justice. lA NO: 1 OF 2025 Petition under Section 151 CPC praying that in the circumstances stated in the affidavlt'frleci in suppon of the petition, the High Court may be pleased to stay all further proceedings, including any recovery, pursuant to the notice issued u/s 148 of the lncome Tax Act, 1961, dated 25.06.2025, bearing DIN and Notice No. IT8A/A5T/5/1€_112025-2611077799014(1), by the 1st Respondent, for the Assessment Year 2019 - 20 pending disposal of the above Writ Petition. Counsel for the Petitioner: SRI A.V.A.SIVA KARTIKEYA Counsel for the Respondents: SRI N.PRAVEEN REDDY, Sr. SC FOR lT 85 WRIT PETITION NO: 26159 OF 202s Between: ytears' Krushna Prasad surapaneni, S/o Venkata Ramayya, 49"d abou! -65 Occupation."ffii"uftuirfiti nyo. H. No. 45, Vemi6or, Vemsoor, Khamm€lm Dstriit, Telangana-sO7 1 64 ...PETITIONER AND ' 1. The lncorne Tax officer, Ward-1 Khamrnam

2. Principal commissioner of lncome I?I1^F-lyderabad, lncome Ta:< Tourerc, -- AC G[irOs, Masab Tank, Hyderabad-s0oOO4' 3. The Assessment Unit, lncome Tax Departrnent, Nat'ronal -Faceless Assessment Centre, Room irf"'+bf , ,rrd Floor E Ramp ..lawaharlal Nehru Pelh!.1:looo3- FrEG ...RESFONDENTS .Fetition under Articte 226 of the Constitution of lndia praying that in the circumstances stated in the affidavit fited therewith, the High Qogrt'fn?y O" pleased to issue a writ, order or direction, more particularly one in the natu're of Writ,oJ-:Mand-€l{Iltrsr declaring the Assessment Order dt' 04'02'2025 pasSed bt the 14-7 r:w.s 144t1448 of the lncorne-tax Act for A.Y.r@QiZ{,' 47 2A24-25t1O72886333(1 ) which i5 ffisffiG:'Sl6 # i#t 1 -_li f*ifr**' yiriei,'P. ll!1,: N@., ; ;sf, tt*e order passed u/s 148A(d) dt'29'O3'2O2+ .. ' : ti vide ;ffil ,Fls. IT8AIA5T/}:148-112023-2411063656218(1), issued 5' "+116"',.!31 respondenUJAG instead of 3rd respondenUFAO, as void, illegal' and contrary to the provisirons.ofrneome.taxAct and contrary to the principles of Natural Justice. W Petition under section 151 CPC praying that in the circumstances stated in the affirlavit filed in support of the petition, the High Court may be pleased to stay all further proceedings pursuant to the Assessment order dt. 04'02'2025 passed by the 3rd respondent uls 147 r.w.s 144t1448 of the lncome-tax Act for A'Y' 2O2cF21 vide Dl N No. ITBA/AST/S/1 47l 2024- 251 1O7 2836333( 1 )' Counsel for the Petitioner: Ms- N'ARTHI Gounsel for the Respondents: SRI K.SUDHAKAR REDDY, Sr' SC FOR lT 86 \ Between: Sri Adla SrrgJg"t Reddy, S/o. Sri Adla pratap Reddy, Aged about 60 years, o^ccupation'private Service, 2-z-1arsflslA, bagti AilbErp"l- Hyd;*ffi -: s00013. AND ...PETITIONER 1- Assessment -U-!i!, Natior,ral Faceless Assessment Centre, lncome Tax Departmel-q. lrinlilry..of flnqnpe, Room- No: 4oi, z;a- -rnor, -e-nr*p, Jawaharlal Nehru Stidiurn, Delhi -110 OO3. 2- The lncom" Igl^9-ricer, ward - 4(1), t.T. Towers, A.c. Guards, Masabtank, Hyderabad - SO00O4 ...RESPONDENTS Petition under Article 226 at the Constitution of tndia praying that in the circumstances stated in the affidavit filed therewith, the High Court may be pleased to pass an order or dlrection, especially one in the nature of WRIT OF MANDAMUS holding that thenoffce dated 16lfig.2}24 issued by 2nd Respondent under section 148 0f the Act with DtN and Notice No.!TBA/AST/S/1 48_1t2023- 2411062752866(1) as being witttoutiurigdictioh,iarbitrary, illegal, bad in law, void ab initio, apart from being violdive:of-provisiorts of section 14gA and section 149 of the Act and also contrary to the circular issued by CBDT and provisions of section 151A of the"Act, and conseguently set erside the notice under section 14g datedl6-03-2024 and the assessmerf order passed by 1St Respondent for asst. year 2017-18 under sectbn 147 r.w.s 144!ts of the Act, dt.05.o3.2o2s. lA NO: 1 OF 2025 Petition under Section 151 CPC pJaying that in the circumstances stated in the affidavit filed in support of the petition, the High Court may be pleased to stay all pending penalty proceedings inctuding stay of collection of tax demand raised by 1st Respondent for the Ay.201T-19. Counsel for the petitioner: SRI A.V.RAGHU RAM counsel for the RespondenG: Ms. B.sApNA REDDY, sr. sc FoR rr 87 PETITIO :263 Between: Mvtrah Enerov (lndia) Private Limited, 8-2-3261 A/2/ A, lst Floor, Road No' 3' e;ilara t-titt5.'HvOeralad - 500O34, Telangana, lndia. Represented by its Autfiori2eO Sign6tory Mr. Krishna Rachuri sgn of Prabhakar- Rachuri Ag..ed aUoui +s yeari Ofiic6 at. 8-2-t26t N2l A, 1st Floor, Road No. 3' Banjara Hills' Hyderabad - 500034, Telangana, lndia ...PETITIONER D 1. Union of lndia, Through its secretary, Ministry of Finance, lncome Tax Department, Rep. by its Commissioner

2. Assistant Aayakar Bhawa Telang6na of lncorne Tax, Central Circle, n, Opposite LB Stadium, Basheerbagh, Central Circle - 3(1), Hyderabad - 500004,

3. Addl./Joint Cornmissioner lncome Tax Range-3, l.T. Towens, A.C. Guards' Lakdikapul, Hyderabad Telangana-500028

4. La Commissioner of lncome Tax Range-3, l.T. Towers, A.C- Guards' Hyerabad Telangana-500028 I-tiFIIfoTIril:ilIE petition under Articte 226 of the Constitution of lndia praying that in the circumslarl,ces state4'in the affidavit filed therewith, the High Court may be pleased to issue a writ or an order or a direction, more particularly a ivrit in the nature of Mandamus, i: t. Declaring the actions of the Respondents in issuing i) ) Letter, for.Show Cause Notice for Proceedings U/s. 148A of the lncome-Tax Act' 1961 dated-10.O3,2025 having Document No. (DlN) ITBA/AST/S/91/2024- 25t1O749O4547(1) (lmpugned lntimation Letter), ii) Notice issued by No. 2 dated 11.03.2025 under Sub-Section (1) of Sqction 1zl8A of the lncome-Tax Act, 1961 bearing DIN and Notice No. ITBA'/ AST/ F/148A(SCN)-1\ 2fl24-251 1074365707(1) (lmpugned Notice dated 11.03.2025), iii) the Order passed by the Respondent No. 2 dated 25.05.2025 under Sub-section (3) of Section 14BA of the Act bearing DIN and Notice No. ITBA/ AST/ Fl 148N 2025-261'1076537689(1) (lmpugned Order) and iii) Notice issued by the Respondent No. 2 dated 29.05.2025 under Section 148 of the lncome Tax Act, 1961 vide Notice bearing DIN and Notice No. ITBA/ AST/S/1 48-112025-2611076537899(1) s3 (lmpugned Notice dated 29.05.2025), and taking consequential steps by seeking to reopen the assessment of the Petitioner for the AY 2O2O-21 as being in contravention.of the prpvisions of the lncome Tax Act, 1961 , Scheme framed by th6 Central Boatd of Direct Taxes (CBDT) dated 29.03.2022 vide Notificdtion S0 No. 1466 (E) as being without jurisdiction, arbitrary, illegal, unconstitutional, and in violation of settled principles of law and consequenfly, lL Set aside the Le$er for Show Gause Notice for Proceedings U/s. 14BA of the lncome-Tax Act, 1961 issued Respondent No. 2 dated 10.O3.2O25 bearing Document No. (DlN) ITM/ AST/ d 911 N24-2511O743O4547(11, Set a6ide the Notice issued by Reqpondent No. 2 under Sub-Section (1) I It. -- of Section 148A of the lncome.Tax Act, 1961 dated 11.03.2025 bearing Dl N and Notice No. [AA/ASTIF/, 48A(SCN)_1 /2024-25 I 1 07 43657 Ot (1 ), Set aside the Order passed by the- Fespondent No. 2 under Sub-Section (3) of Section 148A of the lncom,e Jax Act, 1961 dated 29.05.2025 bea rin g Dl N a nd Notice No.|TBA/AST.IF I 1 48N2O25-26/1 076537689( 1 ) Set aside the Notice issued by the, of the lncome Tax Act, rt 961 No. 2 under Section 148 .4.O5..2O25 bearing DIN and Notice No. ITBA/AST/SI 1 48-1 12025-26/1076537899(1 ). lA NO: 1 OF 2025 Petition under Section 151 CPC prayJng 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 in pursuance of the Notice issued by the Respondent No. 2 under Section 'l4B of the lncome Tax Act, 1961 dated 29.05.2025 bearing DIN and Notice No.lTBA/AST/Sl14B-lt2O25- 26/1076537899( 1 ) with regard to assessmenureassessment pertaining to Financial Year 2019-20 and Assessment Year 2O2O-2O21 pending disposal of the writ petition. Counsel for the Petitioner: SR! YASH JAIN, l,Il Counsel for the Respondent No.l: DEPUTY SOLICITOR GENERAL OF iNDIA Counsel for the Respondent No.2 to 4: SRI N.PRAVEEN REDDY, Sr. SC FOR tT 89 ilIIrlII OF Between: Medicare Environ Grandiose, Chunilal Mohanlal AND R The Deoutv/Assistant Comnrissioner of lncome Tax' Circle 5(1), lT Towers, A.C. Gu'ard3, Masab Tank, Hyderabad -500004 ...RESPONDENT 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, more particularly in the nature of a writ of certiorari to quash the lmpugned order passed under section 148A(3) of the Act dated 28.06.2025 (filed as Exhibit P2l in DIN and Notice No' ITBA/AST/F/1 48N2O25 -26t107795m89(1 ) by the Respondent and impugned notice issued under section 148 of the Act dated 28.o6.n25 (filed as Exhibit P3) in DIN and Not'rce No. ITBA/AST/S1148 112025-26110779}60798(1) by the Respondent for the Assessrnent Year fr19-?o in PAN AACCM4008R. z2OF Petition under Section 151 CPC praying that in the circumstances stated in the affidavit filed in support of the petltion, the High court may be pleased to grant stay of all further proceedings and filing of Return of lncome pursuant to the lmpugned order passed under section 14sA(3) of the Act dated 28.06.2025 (filed as Exhibit P2) in DIN and Notice No. |TEA/AST/F1148N2O25- 2611077952989(11 by the Respondent and impugned notice issued under section 148 of the Act dated 28.06.2025 (filed as Exhibit P3) in DIN and Notice No. ITBA/AST/S/148 112O25-2611O7796O78E(1) by the Respondent for the Assessment Yeat 2O19-2O in PAN:AACCM,IOO8R, pending disposal of the writ Petition as otherwise the Petitioner will be put to severe loss and hardship. Counsel for the Petitioner: SRI S.P.CHIDAMBARAM, REP. FOR SRI M.NAGA DEEPAK Counsel for the Respondent: SRI K.SUDHAKAR{IEDDY, Sr. SC FOR lT 90 WRIT Between: M/s Sreekanth Trading Private Limited, D. No. 8-3-833/188, Plot No.188, Ground Floor, Phase 11, lGmalapuri Colony, Hyderabad - 500 073, Telangana, Represented by its Authorised Signatory, Ms. S. Aravinda Rani, D/o. Mr. S.P.Y. Reddy D 1, Assessment Unit, lncome Tax New Delhi, Room No. 4O1,2nd New Delhi - 110 003. ER National e-Assessment Center, E-Ramp, Jawaharlal Nehru Stadium,

2. The Assistant. Commissioner of lncome Tax, Ward Signature Towers. Sy.No. 6(P) of Kondapur, Sy.No. 37(P) of Botanical Gardens, Serlingampally Manclal, Ranga Hyderabad. 1), Hyderabad, opp. Reddy District,

3. The Principal Chief Commissioner of lncome Aayakar Bhvan, Oppist LB Stadium, Basheerbagh Tax, AP and Telangana, , Hyderabad - 500 004. .RESPONDENTS Petition under Article 226 of the Constitution of lndia praying that in the circumstances stated in the affidavit- filed therewith, the High Courl may be pleased to issue a Writ of Mandamus orl any other appropriate Writ, Order or Direction, declaring that the order passed by the 1st Rdspondent, uls 147 r/w Sec. 144 rlw Sec. 1448 of the lncome Tax Act, 1961, dated.-O8-O2.2O24, bearing DIN forthe Assessment Yeat 2016 - 11, No. ITBA/AST/5114712O23-241106065801l(i), as arbitrary, illegal, bad in law, void-ab-initio, violative of the principles of natural justice, apart from being violative of .Articles 1a, 19(1Xg) and 265 of the Constitution of lndia and Sec 148A of ttie lncome Tax Act, 1961, and to consequently set aside the same in the inlerests of justice. :1OF 2025 Petition under Section 151 CPC praying that in.the circumstances stated in the af{idavit 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 rlw Sec. 144 r/w Sec. 1449 of the lncome Tax Act, 1961, dated O8.O2.2O24, bearing DtN No. ITBA/AST/S/14il2}23- 9l 24:106065S011(1), for the Assessment Year 2016 - 17, pending disposal of the above Writ Petition. Counset for the Petitioner: SRI A.V.A.SIVA KARTIKEYA counsel for the Respondents: Ms. B.SAPNA REDDY, Sr. SC FOR lT WRIT PETITION NO: 26496 OF 2025 Between: Bharadwai Pedduri, S/.o.- griqhar Pedduri Aged^ gtrft -32- yeqq Occupation guiin"ss H ruo. Z-i-let"1StD Shivas Residency, APT 2O2, DD Colony, Shivam Road, Hyderabad, Telangana lndia - 500013 ...PETITIONER AND 1 Union of lndia, Ministry of Finarrce, tncome Tax Department, New Delhi - 100 011

2. The office of commissioner, lncome Tax Department, Ministry of Finance, Government of lndia, New &lhi- 100'011.

3. Office of the lncorne Tax No.

4. The National F of Finance, ( Ward 11 1 Towers , Gardens, Tax Department, MinistrY ..RESPONDENTS 1 petition under Article ZXi of the Constitution of lndia praying that in the circumstances stated in t# affidavit filed therewith, the High Court may be pleased to issue a writ or direction or order more particularly in the nature of a writ of certiorari callinE for the recotds and qgashing the (i) lmpugned Order dated 16.06.2025 bearing DIN and l.lotice No.|TBA/AST/FI1 48N2O25-261 1077063906(1) forthe AssessmentYear 2O2'l - 22, issued under Section 148A(3) of the lncome Tax Act, 1961 and (ii) lmpugned Notice dated 17 -O6-2025bearing DtN and Notice No. tTBpr/AsT/Sl14S_1tN2*2611077123095(1) for the Assessment Year: 2021 - 22, issued under section 148 of the lncome Tax Act' 1961 . as being iHegal and in violation of appticable lavrr. and consequently set- aside all consequenU subsequent notices/orders/penalties and further restrain the Respondents from making any assessment, reassessment or re-computation or otherwise proceedirg against the Petitioner. on the basis of the aforementioned lmpugned order and Notice dated 16.06.2025 and 17.06.2025- lA NO: 2 AF m25 92 Petition under Section 151 CPC praying that in the circumstances stated in the affidavit filed in support of the petition, the High Court may:gs pleased to suspend all further proceedings pursuant to the lmpuEned Notice .dated 17.a6.2o25 bearing DIN and Notice No. lTBAlASTlstl4S_1Dazs- 2611077123095(1ffor the Assessment Year 2021 - 22,'issued under Section 148 of the lncome Tax Act, 1961 including all consequenU subsequent notices/orders/penalties, in the interest of justice. lA NO: 3 OF 2025 Petition under Section-151 CPC praying that in the circumst'ances stated in the affidavit filed in support of the petition, the-High Court may be pleased to stay the operation of lmpugned'Order dated 16:A6.2025 bearing DIN and Notice No. ITBA/AST/F l 148N2A25-261 1077063906(1 fior the Assssornent"Yea'r"2021 - 22, issued under Section 148A(3) of the tncome Tax,Act, tg61 inclutling all consequenU subsequent notices/orderslpenalties, in the interest of justice. Csunse Hor-..lhe, Petition e r: Ms. p- pRAN EETHA .S Rt,, REp. f.OR SRl SHEETAI. SRIKANTH .Counsel for the Respondent No.l & 2: DEPUW SOLTCTTOR-GENERAL OF tNDtA .counsel'for the Respondent No.3 & 4: Ms. B.sApNA REDDY, sr. sc FoR lr -WRIT N NO: 26572 oF 2AA5 Between: Mr. Mohd Abdul Rasheed, S/o. Mr. Mohd Abdul Nayeem. Aqed about 46 yggrs., oicupation. .Bt1si1gss, H.No.18-7-312t1HialL, ':Ra;-gati-kio-nti Yakutpura, Hyderabad - 500002. AND

1. Assessment V-!i!, National Faceless Assessment Centre, lncome Tax ?epa.rtm.ent,. Ministry..of F-lng.rye, Room No. 4ia1, znd Floor, g-namp, Jawaharlal Nehru Stadium, Delhi - 110 003.

2. The lncome Igl gmcer, ward-16(3), t.T. Towers, A;c. Guards, Masabtank, Hyderabad - 500004. ...PETITIONER ...RESPONDENTS 93 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 2nd Respondent u/s.148A(d) of the Act, dt.23.04.202:4 with DIN and Notice No.ITBA/AST/F/1 48A12024- 25t11642g1736(1) and the notice dated 23.O4.2fl24 issued under section 148 of Ior the Act with DIN and Notice No.|TBA/ASTISI148-112O24-251'1O64292425(1\ the assessment year 202$|1, as being illegal, arbitrary and passed in gross viotation of principles of naturd justice without application of mind; and consequently set aside the sante. lA NO: 1 OF 2025 Petition under Section 151 CPC prayingthat in the circumstances stated in the affidavit filed in support of the petition, the High Court may be pleased to stay att further proceedings pursuant to issuance of notice by the 2nd Respondent u/s.148 of the Act, dt.23.O4.n24 f,or,,lhe AV.ZfiZO:Z1 with DIN & Notice No: I T BAIAS T/ S t 1 4B _',t t 2O2 4 -2.5 I 1 ffi ryzgiiw$$' i- -:'. - Counsel for the' Petitioner: Gounset for the Respondents: SRI KSUDHAI(AR REDDY, Sr. SC FOR lT Between: -sreenivasa Gandhi Bollineni, S/o B Narasirnha Rao,Age 56.years,Occ Goverment servent, Resicling at Plot no.596 , Vasanha nagar. Kukatpally' Hyderabad 5OOO85 : ...PETITIONER AND

1. lncome tax officerWard 13(1), Hyderabad 2. Additional Commissioner of tncome Tax Range-13, Aayakar Bhavan, Basheer Bagh, Hyderabad

3. The Central Board of Direct Taxes, Represented by its Chairman D^e.partme.nt of Revenue fvtinistry oi Finance'Odvt of lndia Secretariat Buildings Nevv Delhi 1 10001

4. Union of tndia, Ministry of Finance, Represented by its Secretary, North Block, New Delhi -110 001 94 ...RESPONDENTS Petition under Articte 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, Order or direction particularly one in the nature of a Writ of Mandamus or any other appropriate writ declaring (l) Order bparing DIN and Notice No. ITBA/AST/F/148N2O25- 26/1078030999(1) dated 30.O6.2025under Section 148A {3) of the lncome Tax Act (lT Act) and consequent Notice dated 30.06.2025 bearing DIN and Notice No ITBA/AST/S/148J12O25- 26t1}7fi}3'1611(1) under Section 148 of the lT Act issued by Respondent No.1 as baned by limitation, without jurisdiction, illegal as it is belond the scope of Section 148 (1 ) of the lT Act, without authorisation as prescribed under Section 151 of the lT Acl, as also illegal on the ground of not .being.a faceless assessment and contrary to due process of law prescribed under Section 148 of the lT Act, (ll) Notice dated 19.03.2025 bearing Notice No. ITBA/AST/F/148A(SCNX/2024- 2511074668807(1) for being baned ty'limitation, without iurisdiction, arbitrary, without authorisation as prescribed under Section 151 of the lT Act and also illegal on the ground of not being a 'faceless assessm-GIt ant b€iitg contrary to due process of law prescribed-under-See'tion- 148 of the lT Act. Il Petition under Section 151 CPC praying that in the circumstances stated in the affidayit filed jn support of the petition, the High Court may be pleased to stay Order-liEbring Dl N and Notice No. ITBA/AST/F/1 4 8N2O25-261 1078030999(1 ) dated 30.06.2025 under Section 148A (3) of the lncome Tax Ac{.(lT Act) and consequent Notice dated 30.06.2025 bearing DIN and Notice No ITBA/AST/S/148_112025-261107803161 1(1) under Section 148 of the lT Act and any coercive steps towards recovery against the Petitioner by the Respondents pursuant to the impugned Orders. Gounsel for the Petitioner: SR! KARAN TALWAR Counselforthe Respondent No.l to 3: SRI K.SUDHAKAR REDDY, Sr. SC FOR lT 95 Counsel for the Respondent No.4: DEPUW SOLICITOR GENERIAL OF INDIA WRIT PETITION NO: 26718 OF 2025 Between: Chittaluri Venkata Ramarao, s/o. Venkateswarlu, N ear Kranthi Transport, Aswaraopeta, Khamrnam aged 71 years, H.No. 4-12, Dist-507301. AND

1. Union of lndia, Ministry of Finance, Rep. by The Principal Chief Commissioner of lncorne Tax, Telangana.

2. The lncome Tax fficer, Ward-|, Khammam, Telangana. ...PETITIONER ...RESPONDENTS Petition under Article 226 of the Constitution of lndia praying that in the circumstances stated in the affidavit filed therewith, the High Court rnay be pteased to issue a wr[t, order or direction trrc]re partictrlarly in the nature of Certiorari declaring impugned Assessment Order and Demand Notice Dt. 2210112024 passed by the 2nd Respondent ageinst the Petitigner for the A'Y' 2015-16 vide DIN No. ITBA/AST|SI147|2O2? -24!tr0?.9S,9+sO(1) as illegal, wholly without iurisdietion, vioJative of natural it stioe 4: fu@flIenjal riOhts of the Petitioner under Article 14 and consequen-tly qr4psb,tk.,sarne, restrain the Respondents from further action in pursuance tothe l*g,1gn,"d assessilnent order. lA NO: 2 OF 2A25 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 restrain the Respondents from taking further action in ptrsuance to the impugned assessment order for the: A.Y. 2015-16 DIN No. IT8A/AST/5114712623- 241 1 O5999il56( 1',) Dt. 22101 12024. Counsel for the Petitioner: SRI E.HARI BABU Counsel for the Respondent No.1: DEPUW SOLICITOR GENERAL OF INDIA Counset for the Respondent No.2: Ms. B.SAPNA REDDY, Sr. SC FOR lT 96 WRIT N NO: oF 2025 ElrillEEil Madhavi Gas Agency, 8-1-307 to 327, Vivekanand Golkonda, fyde_qba! - 500029. Rep., by its Managi Ramanuja Rao, S/o. Sri T. Krishna Murihy 't. Unit, National Faceless Assessment Ministry of Finance, Room No. 401, ehru Stadium, Delhi - 110 003. T. Tax

2. The Assistant Commissioner of lncome Tax, Circle6(1), l.T. Tonrers, A,C. Guards, iiasabtank, Hyderabad - 500004. 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 pass an order or direction, especially one in the nature of WRIT OF MANDAMT S holding that the order passed by 2nd Respondent u/s.lzlgA(d) of the Act, d1.16.O4.2O24 with DIN and Notice No.ITBA/AST/F/14AN2OZ4- 2511ow1473@(1) and the notice dated i6.o4.2o24 issued under section'14g of the Ac{ with DIN and Notice No. ITBA/AST/ S I 1 48 _1 I 2024-25 t 1 0641 478fi(1 I for the assessment year 2017-18, as being illegal, arbitrary and passed in gross violation of principles of natural justice without apptication of niind, ahd ' consequently set aside the same, 1' Petition under section 1sl cpc praying that in the circumstances stated in the affidavit filed i_n support of the petition, the High court may be-pleased to stay all further proceedings pursuant to issuance of notice by the 2nd u/s.148 of the Act, dt.16.04.2024 for the Ay.20.t7-18 with DtN and Notice No. ITBAJAST/S/1 48 1 t2O24-251 10641 47350( 1 ) Counsel for thePetitioner: SRI A.V.RAGHU RAM Gounsel forthe Respondents: SRt K.SUDHAKAR REDDY, Sr. SC FOR lT 97 WRIT PETITION -. 27074 0F 2025 Between: Sri. RAMAVATH PULYA, S/o. Ramavath Hanuma aged about 47 years, Occ Business, HNO 2-40 Harshaguda, Mankhal P, Maheshwaram, Rangareddy, Telangana -5O1 359. Dist. Rangareddy. ...PETITIONER AND

1. THE ASSISTANT COMMISSIONER OF INCOME TAX, Circle 8(1), Hyderabad. Signature Towers, Sy.No.flP) of Kondapur, Sy.3(P) of Kothaguda, Serlingampally(M), Rangarecldy( Dist), Hyderabad - 500084. 2. CHIEF COMMISSIONER OF INCOME TAX, O/o. The Chbf Commissioner of lncome Tax Signature Towers. Sy.No.6(P) of Kondapur, Sy.37(P) of Kothaguda, Serlinga mpally( M ), Hyde ra bad -5O0O84. ...RESPONDENTS , .',|:1 Petition urdg{ 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 ottrer appropriate writ, order or d,irection, dectaring as illegal, arbitrary, without jurisdiclion, bad in law, virdative of the principles of natural justice, and contrary to Artictes t4;' 2S5 of the eonji.[$ulggl of lndia, declaring the notice issued by Oiret61,81t), Hfderabad, under section 148A(b) dded G Section 148A(d) dated 28.02.2024, Notice under section 148 dated Z&.O2.n24, Assessment Order passed under section 147 read with sectbn 144 read with ' section 1"448 of the lncome-tax Act dated A2.A1.2025, and Dernand, l*,lotice under For the Year Assessment Year 2017-2018 Quash section 156 dated aH the consequential proceedings arising therefrom but not limited to Penalty Proceedings under Sections 27OA, 271, or 274 af the Act Recovery Proceedings under, Section 22O or any other provision Any notic-es of demand, atlachrnent proceedings, or gernishee orders initiated or contemplated pursuant to the impugned orders Consequently, set aside all such orderc and proceedings in the interest of justice. .O2.O1.2025 lA NO: I OF 2025 Petition under Section 151 CPC praying that in the circurnstances stated in the affidavit filed in support of the petition, the High Court may be pleased to stay 98 all further proceedings including any recovery, pursuant to the notice issued by the Assistant commissioner, circle 8(1), Hyderabad, under section 14gA(b) dated 01-02-2024, order under section 148A(d) dated 28.o2.2024, Notice under section 148 dated 28.02.2024, Assessment order passed under section 147 read with section 144 read with section 1448 ot the lncome-tax Act dated o2.o1.2o2s, and Demand Notice under section 156 dated oz.o1.2o2s For the year Assessment Year 2017-2018 and Direct the Respondents not to initiate or continue with any recovery or penalty proceedings, including issuance of demand notices, gamishee orders, or attachment of bank accounts, pending final disposal of the above Writ Petition. Gounsel forthe Petitioner: SRt GA"JANAND CHAKRAVARTHT, REp. FOR SRI UFADHYAY RAGHAVENDER Counsel for the Respondents: Ms. J.SUNITHA, Sr. SC FOR tT 23 Between: AND R

1. The National Faceless Assessment Center, lncome-tax Deparlment, New Delhi, lndia

2. Assistant Commissioner of lncome Tax, Circle 3(1), Hyderabad, Telangana =Y= 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 issue aftrit, order or direction, more particularly in the nature of writ of mandamus declaring order under Section 148A(d) dated 31-08- 2024 bearing DIN lrBA/AST/F/148N2o24-2s11o68213944(1) and the consequent notice dated 31-0A-2024 u/s. iiffi,bearing DIN |TBA/AST/S/148 1t2}Z4-25t1o682i4978(1), as being void, itteg*,"'tlarbitrary, without jurisdiction, viorate of Article 14 of the Constitution of lndia and consequently set aside the same. lA NO: I OF 2A25 99 .*- h". Petition urii3i Section 151 CPC praying that in the circumstances stated in the ffidavit filed filsupport of the petition, the H(7h Court may be pleased to stay all further proceedings pursuant to order under Section 14SA(d) dated 3148-2024 bearing DIN ITBA/AST/F1148N2O24-2511068213944(1) and the consequent notice dated giiog-ZOZ+ u/s. 148 bearing DIN ITBA/AST/5I148-112024 2511068214978(1)r, ,4,. Counsel for the Petitioner: SRI S.P.CHIDAMBARAM, REP. FOR SRI M.NAGA DEEPAK Gounsel for the flespendents: Ms. B.SAPNA REDDY, Sr. SC FOR lT WRIT PETITION NO:27125 OF 2A25 Between: Sri.;'sattaiah Chedurubeili, S/o. Sri Lingaiah, Aged about 42 years, Occtryation. Business, New Bodangiparthy, ehandur, Nla[onda - W2e. .PETITIONER AND - :h 2, "Unit, National Faceless Assessment Ministry of Finance, Room No. 4A1, Stadium, Delhi - 110 003 ?nd fhElNrrcome,"T?X Officer, Ward - 1, lncome Tax Office, Near Rail Under Bridgb, Nalgonda - 508001 I' .RESPONT}ENTS Petition under Article 226 of the Constitution of lndia praying that in the circumstanceb st'artgO in the affidavit filed therewith, the High Court may be pleased to pass an order or direction, especialty one in the nature of WRIT OF MANDAMUS holding that the notice dated 31.03.2024 issr.red by 2nd Respond6nt under section 148 of the Act with DIN and Notice No.|TBA/AST/S/148_112O23- 2411063744169(1) as being without jurisdiction, arbitrary, illegal, bad in law, void ab initio, apart from'being violative of provisions of sectionl4SA 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 notice under section 148 dated 31.O3.N24, the assessment order passed by 1st Respondent for asst. year 100 2o2o-21 under section 147 r.w.s 1448 of the Act, dt.21.01 .2025 and penalty order passed u/ 271AAAC(1) of the Act, dt.29.Ot.2O2S. 1A i,lO: 't OF 2025 Petition under Section is1 cpc praying that in the circumstances stated in the affidavit filed in support of the.petition, the High court may be pleased to stay of collection of tax demand.raised by 1st Respondent for the Ay.2020_21 . Counsel for the Petitioner: SRt A"V.MGHU RAM Counsel for the Respondents: [ls. B.SApNAREDDy, Sr. SC FOR lT WRITPETIflON.NO: 271820F 202s Between: Sandhya Devi P?panbo[?, W[ghpqggryp-alti Suresh Aged abour 53 years, l?cq. pvr.. rmptoyee _R/.o. TT7_1_2121N62 Sibagh -cotony, Ameerpei Hyderabad, Tetangana, 500016. ...PETITIONER AND

1. The Union of lndia, _Fep. by ib Secretary, hpt. of Revenue, Ministrv of Frnance tncome I ax Depafriiehl; No-rttl bffi, Ne,/v Delhi, 1 1 0001

2. The. Principal chief commissioner of lncome Tax, Ap and rS, 10th floor D- block. lT Towers AC Guard, Hyderabad.

3. The lncome Tax Officer, lncome Tax ffice, Ward 6, Hyderabad. 4. The Assessment Unit, lncome Tax Department. ...RESPONDENTS Petition under Article z2s 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, order or direction, more particularly one in the nature of writ of Mandamus, by declaring the impugned proceeding dt B/4/202s DIN No.lrBtuPNUFl17r2o2s-26r1o7ssso102 passed by the Respondent No.4, consequent to the proceedings u/s 148A(b) dt.11.1.2024 passed by the 3rd respondent vide Document ldentification No. |rBA/AS/Fl1712023-2411059633215, the Assessment order dt. 19r12r2o24 passed by the 4th respondent u/s 147 r.w.s 14411448 of the lncome-tax Act for A.Y. 2017-2018 vide DtN No. in violation of section I 51(A), ITBA/AST/S/1 47 I 2O24-24t 1 O71 361 1 75(1 ) l0t conseqrlent to the order passed u/s 148A(b) dt. 10.02.2024 vide DIN No. ITBA/AST/F/148A(SCNY2A23-24Ifi6O755361(1 ), issued by the 3rd respondent instead of FAO (4th respondent) and allthe consequent proceedings including the proceedings under section 27OA of Respondent No.4 initiating penalty proceedings as voi$ iltegal, arbikary, without jurisdiction violative of principles of natural justice and contrary to the lncome-tax Act as the same are illegal, arbitrary, unconstitutional and violative of principles of natural justice and direct the respondents to drop the proceed.ings initiated u/s 148A(b) and all further acts and notices under the Act lA N9:.'!*9F Z)25 ''Petition urxder Section 151 CPC praying that in the circumstances stated in the affidavit filed in support of the petitinn, the H(trh Court may be pleasedto stay all furtherproceedings pursuant to the proceedings dt. 8.4.2025 DIN letter No. issued by the Respondent No.4 including ITBFi/PNL/F11712O25-261107555O102 the 'assessnent order dt. 1911212A24 DIN No. ITBA"/AST/S/147\tu24- 2411071301175(1) pending disposal of the writ petition in the interests of -suhtanti*iustipeii:asi,stlilerwise the Fetitioner would be, put to-ineparableloss , , ' , and severe,irligryr'ilrerytrdilltg disposal of the above writ petition. ,lr r ':,i. " CotiriSElfor the Petitioner: Ms- P.K.KALYANI, REP. FOR : i . ],.i :' SRI GOPALA RAO AMANCHARLA V Counsel for the Respondent No.1: SRl PULIMAMIDI SHASHIDHAR REDDY, SC FOR CENTRAL GOVT. / DEPUTY SOLICITOR GENERAL OF INDIA Counsel f6r the Respondent i,lo.2 to 4: Ms. B.SAPNA REDDY, Sr. SC FOR lT WRIT PETITION NO: 27219 OF 2025 Between: M/s. MPR Projects Private Limited., 3-6-290/10, Flat No.3B, Doyen Square, Hyderguda, I.lear Old MLA Quarters, Hyderabad - 500029. Rep., by its Managing Dirmtor, Sri M. Prasada Reddy, S/o. Sri M. Ramachandra Reddy AND

1. Assessment Unit, National Facebss Assessment Centre, lncome Tax Department, Ministry of Finance, Room No. 4O1, Znd Floor, E-Ramp, Jawaharlal Nehru Stadium, Delhi - 110 003. ...PETITIONER 102

2. The lncome Tax Officer, Wad - 16(3), l.T. Towers, A.C. Guards, Masabtank, Hyderabad - 500004. ..:RESPONDENTS Petition under Article 226 of the Constitution of lndia praying that in the circumstances stated in the affidavit liled therewith, the High Court may be pleased to pass an order or dir.ection, eqpecialty one in the nature of WRIT OF MANDAMUS holding that the notice dated 29..07.2O4. issued by 2nd Respondent under section 'l4B of the Act '(wjth DIN No.|TBA/ASTIM/148 _112A22- 23t1O443O6176(1)) as being without jurisdiction, arbitrary, illegat, bad in taw, void ab initio, apart from being violative of provisionsof section 148A and section 149 of the Act and'afso. contrary to the ciicular issued by CBDT and provisions of section 151A of the Act, and consequently set aside the notice under section 148 dated 29.07.2022, the assessment orderpissed by 1st Respondent for asst. year 2017-18 under section 147 r.w.s 144 r.w.s 144B.of the Act, dt.2g.05.2023 and the penalty order passed uls.270A of the Ac{, dt.z0.Og 2024. lA NO: 1 oF 2025 Petition under Section 151 CP.COmyiftg:thattn the circumstances stated in the affidavit filed in support o1ftg;.petition; the High Cour.t may be pteased to stay collection of tax and penalty demand raisedby tst Respondent for the Ay.2017- Counsel for the Petitioner: SRI A.V.RAGHU RAM counsel for the Respondents: sRl K.SUDIIAKARiREDDy, Sr. sc FoR tr WRIT PETITION NO; 27311 OF 2025 Between: Mrs.Sunitha Bogg:rrapu, Plot .No.-'F 1O2, Flat No. 401, Ameya Residency, Madhura Nagar, Sanjeev Reddy Nagar s.o Ameerpet, Hydeiabad-5Oo035: Telangana. AND

1. Assessment Unit, lncome Tax Department, National e-Assessment Center, Room No.401, 2ndFloor, E-Ramp, Jawahadh! Nehru Stadium-,-New Dethi-ii ri 003. ...PETITIONER 103

2. lncome Tax Officer War&6(1), lT Towers,AC Guards,Hyderabad' Telangana- 500004 3 Princioal Chief Commissioner of lncome Tax, Andhra Pradesh and - feianbana, Hyderabad 10-2-3, Room No.922, 9th Floor, B Block, lTTowers, AC Guards,Hyderabad-S00 @4.

4. Union of lndia, rep. by its Secretary, Ministry 3rd Floor, Jeevan Dei:p Building, Sansad Ma of Finance, Govemment of lndia, rg, Nev,, Delhi-110 0O1. ...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 pther appropriate writ, order or direqlipn - (a) declaring the order passed by 2nd Respondent under Section 148A(d) dated 27:06.2O25 and notice under Section 148 of the lncome Tax Act, 1961 , dated 27.M.2O25, for the assessment year 2019-2Oas being without jurisdiction and contrary to faceless assessment procedure laid down in Section 144Bof the lncome Tax Act 1961and coosequently, (b) to set-aside the consequential proceedings for the aisessment year 2O19-2O as being without Jurisdiction'ddritrary, illegal, bad in law; void-ab-initio, apart from being: violative of Articles 14, 19(1Xd and 265 of the constitution of lndia and contrary to faceless assessment procedure laid down in Section 1448 of the lncome Tax Act 1961,and consequently set-aside the same in the interests of justice. lA NO: 1 OF 2025 petition under Sect'on 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 all further proceedings, including any recovery, pursuant to the impugned order under section 14sA(d) dated 27.06.2025 and notice under section 148 daled 27.o6.N25 issued by the 2nd Respondent, under section 147 read with Sections 144 and 12148 of the lncome Tax Act, 1961for the assessment year 2O19- 20, pending disposal of the writ Petition as otherwise the Petitioner will be put to severe klss and hardship. 104 Counsel for the Petitioner: Ms. AKRUT! AGARWAL Counsel for the Respondent No.l to 3: Ms. B.SAPNAREDDy, Sr. SC FOR lT Counsel for the Respondent No.4: DEPUW SOLIC|TOR GENERIAL OF iNDIA WRIT PETITION NO:27488 OF 2025 Between: MURALIKRISHNA VENKAYALAPATI (HUF), S/o. VEERARAGHAVAIAH VANKAYALAPATI Rep.by its Kartha of HUF Aqed about 65 vears. occupation. Business,' R/b. a-2-293111 4l N1 7 Road INo. t +- rianjira' uitt-, Hyderabad Telangana, lndla PAN.AAHHM3949P, Assessmen[ y earl ZO2Z-Z+' ...PETITIONER AND 1 . Assessment Unit, National Faceless Assessment Pepa.rtment, Ministry of Finance, Room No. 401, Jawahadal Nehru Stadium, Delhi - 110 003. Centre, lncome Tax 2nd Floor, E-Ramp,

2. The Commissioner Bhawan, Opposite Telangana, 500004 of lncome tax, Central C;ircle-2(4\, Hyderabad/ Aavkar Lb Stadium, Basheer Bagh, Hyterdbad, Hydera5ad, S. !n!91-oJ^t$^ia, Represent by Secretary Ministry of Finance North Btock, New Delhi-I10 0Ol ..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 ber pleased to issue an appropriate, writ, order or direction rhore particularly one in the nature of WRIT OF MANDAMUS holding that the notice issued (JAO) by 2nd Respondent under section 148 Dated. 22.03.2025 vide DIN No. lrBA/AST/s/14812024- 2511o14aa2677(1) tor the Assessment year 2023-24 and the consequential order passed by the 1st respondent u/s. 143(3)of the lncome- tax Act Date of Order 07.OA.2O2S, DlN. ITBA/AST/M/147t2O25- 2611079417779(1)for the Assessment Year ZO23-24, as arbitrary, iltegal, bad in law, void ab initio, violation of principles of natural justice apart from violation of Articles 14, 19 (1Xg) and 265 of constitution of lndia apart from being violative of provisions of section l48Aand section 149 of the Act and also contrary to the circular issued by GBDT and provisions of section 1s1A of the Act, and consequently set aside the order passed by 1st Respondent u/s. 143(3)of the lncome-tax Act Date of order o7.08.2025, DlN. IrBA/AST/M/14712025- 105 2611}79417779('l)for the Assessment Year 2O2O-21 and all consequential proceedings pursuant there to. lA NO: 1 OF 2025 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 u/s. 143(3) of the lncome-tax Act Date of Order O7.OA.2O25, DlN. ITBA/AST/MI147t2025-2611O79417779(1) for the Assessment Year 2023-24. lA NO: 2 OF 2025 Between: The Commissioner of lncorne tax, Centtal Circle-2(4), Hyderabad/ Aaykar Bhawan, Opposite Lb Stadium, Basheer Bagh, Hyderabad, Hyderabad, Telangana, 500004 .PETITIONER/RESPONDENT No.2 AND

1. MURALIKRISHNA VENKAYALAPAT] VANKAYALAPATI Rep.by Occupation. Business, Rlo. Hyderabad Telangana, lrdia 24. its lGrtha of PAN.AAHH S/o. VEERARAGHAVAIAH about 65 years, F 14. Banipra Hills, Assessment Year. 2023- , ":.BFSPONDENT/PETInONER 2. The Assessment Unit, National Faceless ASsessment Centre, lncome Tax Department, Ministry of Finance, Room No.":401, 2nd Floor, E-Ramp, Jawaharlal Nehru Stadium, Delhi - 110 003. :

3. Union of lndia, Represent by Secretary Ministry of Finance North Block, New Delhi-i'lOO01 ...RESPONDENTS Petition under Section 151 Crc praying that in the circumstances stated in the affidavit filed in support of the petition, the High Court may be pleased to vacate the interim direction given vide order dated 15.09.2025, in l.A. No. 'l of 2025in W.P. No.27488of 2OX5. Counsel forthe Petitioner: SRI D.V.PUSHPAVARDHAN, REP. FOR SRI THANNERU CHAITANYA KUMAR Counsel for the Respondent No.l & 2: SRI N.PRAVEEN REDDY, Sr. SC FOR tT l06 Counsel for the Respondent No.3: DEPUW SOLICITOR GENERTAL OF INOIA iWrlfi PETITION NO:27s8s oF 202s Between MURALIKRISHNA VENKAYALAPATI its Kartha of 8-2-293t174tN1 (HUF), S/o VEERARAGHAVAIAH years, 65 Hills, year: X21- Ht F Aged about 7 Rgad No. 14, Ba Telangana, lndia. PAN: AAI-,1HM3949P, Assessment HF 22. D 1. Assessment U-nit, National Faceless Assessment Centre, lncome Tax Departmen(. Ministry..of Flna..ncg, -Room No. 4O1, 2nd Floor, E.Ramp, Jawaharlal Nehru Stadium, Delhi -110 003. 2. The Commissioner of lncome tax, Central 4 Bhawan, Oppgqtq Lb Stadium, Basheer Bagh, Telangana, 5OOO04

3. Union of_lnd-ia, Represent by Secretary Ministry df Fin.ince North Block, New Delhi-110 001 Petition under Article 226 of the Constitution of lndia praying that in the circumstances stated in the affidavit filed therewith, tfre fiigh Court may be pleased to issue an appropriate writ. order or direction moie particularly one in the nature of WRIT OF MANDAMUS hotding that the notice issued.(JAo) by 2ndRespondent under section 148 Dated Z2-O3.2fi2i vide DIN .frlo lrBA/AST/s/1 48/2 024-zst 1 07 488267 5(1 ) for the Assessment year 2021 -22 and the consequ_ential order passed by the 1st respondent u/s.1a3(3)of the lncome- tax Act oate of order 07.08.2025, DtN lrBA/AST/Ml1 47 tzo2s-26l1 07941 5s1 1 ( 1 ) for the Assessment Year 2021-22,. as arbitrary, illegal, bad in law, yoid ab initio, violation of principles of natural justice apart from violation of Articles 1a, 19 (1Xg) and 265 of constitution of lndia apart from being violative of provisions of section 148Aand section 149 of the Act and also contrary to the circular;issued by GBDT and provisions of section 151A of the Act, and consequently set aside the order passed by 1st Respondent u/s. 143(3)of the lncome-tax Act Date of Order 07.o8 -2025, DIN: lrBA/AST/Mt1 4t t2o2s- 26t 102941 ss11 (1 ) for the Assessment Year 2O21-22and all consequential proceedings pursuant there to. lA NO: 1 OF 2025 107 Petition under Section 151 CPG praying that in the circumstances stated in the affkjavit filed in support of the petition, the High Court may be pleased to stay alt further proceedings, including any recovery, pursuant to theorder passed by the 1st Respondent u/s. 143(3)of the tncome-tax Act Date of Order 07.O8.2O25, DtN ITBA/AST/M/1 47/2A25- 2611o79415511(1)for the Assessment Year' 2021- 22. lA NO: 2 OF 2025 Between: The Commissioner of lncome tax, Central Circle-2(4), Hyderabad Aaykar Bhawan, Opposite Lb Stadium, Basfreer Bagh, Hyderabad, Hyderabad, Telangana; 50O004 ..PETITIONER/RESPONDE NT No.2 AND

1. MURALTKRTSHNA VENKAYAIAPATI (HUF), S/o VEERARAGHAVAIAH VANKAYALAPATI Rep.by its Kartha of HUF Aggd aboqt 65 v99.fs' 8-2-29311741N17 Road No. 14, Banjara ]1{tg, Occupation Business, Hydeiabad Telangana, lndia.PAN: AAHHM3949P, Assessment year: 2021- 22. 'R/6 ...RESPONDENT'PETITIONER 2. Assessment Unit, National -FaceleSs- A$.ssment Centrq lncome Tax Oepartment, Miniitry of Fjnance, Roolfr: Nb. ff|1, ztrd Floor, E-Ramp, Jawaharlal Nehru Stidium, Delhi-110€03.,. :: ,3. Union of lndia, Represent by Secretary friirlistry of Finance North Block, New Delhi-1 10 001 .. i.;., .; ,, ...RESPONDENTS/RESPONDENT No.1 & 3 -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 vacate the interim direction gtv_en vide order dated 15.09.2025, in l.A- No. 1 of 2025 in W.P. No. 27585 of 2025. Counsel for the Petitioner: SRI D.V.PUSHPA VARDHAN, REP. FOR SRI THANNERU CHAITANYA KUMAR Counsel for the Respondent No.l & 2: SRI N.PRAVEEN REDDY, Sr. SC FOR lT Counsel for the Respondent No.3: DEPUTY SOLICITOR GENERAL OF iNDIA 108 WRIT PETITION NO: 27620 OF 2025 Between Absolute Built Concept Private Limited, Having office at No. 23 and 24, Sunrise {-ayout Behind J C lndustrial Area. Yalachenahalli Banoaluru 560062: -liam{aka, lndia AAGCA7998A Represented by Mr. Dadi Venkatakrishnd Vara Prasad Ti

1. Assistant Commissioner Of lncome Tax Central Ci Bhavan Shakker Bhavan, Basheerbagh, Hyde Aayakar sfino4.

2. The Towers, Commissioner of lncome Tax ll, Hyderabad, lncome Tax uards, Masab Tank, Hyderabad, 500004. G of Finance, Govt. of lndia, New Delhi.

3. The National Flcreless Assessment Centre, lncome Tax Department, Ministry . of Finance Rep by its secretary, 166-8 North.qhck, H:lib:il',1i?,r%8f", 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 pirlbSf,to ! . RESRON.OENTS (i) (iD ...:_ iI' lssue a Writ, Order or Direction, more particularly, one, in the nature of Writ of Mandamus, declaring the action of the Respondent No. 2 in passing an Order daled 1ah212023 u/s. 14SA(d), Notice r-r/s. 148 dated 1911212023 calling for income for A.Y. 2022-23 and passing of Assessment Order u/s 147 rtw Section 144 and Section dated O7lO3l2O25 as illegal, arbitrary, bad in law and violative of Articles 14, 19 and 265 of the Constitution of lndia, Set aside the Order daled 1811212023 u/s. 148A(d), Notice u/s. 14g datd 1911212023 calling for income for A.Y. 2022-23 and Assessment Order passed uls 147 r/w Section 144 and Section daled OltO3l2OZS and any @nsequent proceedings as lacking in jurisdiction. : Counsel for the Petitioner: SRt P. SOMA SHEKAR REDDY, REPRESENTING SRI P. SRIKANTH RAO Counsel for the Respondent No.l to 3: Ms. J.SUNITHA Sr. SC FOR lT 109 Counsel forthe Respondent No.4: DEPUW SOLICITOR GENERIAL OF INDIA WRIT PETITION NO: 27631 OF 2025 Between: Mrs. J Rama ava Lakshmi Ravasam, 30-64711 NBH Colony Chandra Giri Colony' Khshna Puram, Fianga Reddy District, Hyderabad, Telangana- 500056. ,..PETITIONER AND

1. Assessment U Room No.401, 003. nit,- lncome Tax DepartmenL National e-Assessment Center, 2d Floor, E-Ramp, iawaharlal Nehru Stadium, New Delhi-l10

2. lncome Tax Offlcer, Ward-8(1), lT Towers, AC Guards, Masab Tank, Hyderabad-5000O4

3. Principat Chief Commissioner of lncome Tax, Andhra . Pradesh and Telangana, Hyderabad 10-2-3, Room No.922, 9th Floor, B-Block, lTTowers, AC Guards, Hyderabad-S00 004.

4. Union of lndia, rep. by its Secretary, Ministry of Finance, Govemment of lndia, 3rd Floor, Jeevan Deep Building, Sansad Marg, New Delhi-'t 10 001. ...RESPONDENTS Petition under Article 226 of the Constltution of lndia praying that in the circumstances stated in the affrdavit liled therewith, the l-ligh Court may be pleased to issue a Writ of Mandamus or any other appropriate writ, order or direction . (a) declaring the order passed by 2nd Respondent under Section 148A(d) dated 23.6.2025 and notice under Section 148 of the lrrcome Tax Act, 1961, dated 23.06.2025, forlhe assessment year 2O19-2O as being without jurisdiction and contrary to faceless assessment procedure laid down in Section 144Bof the lncome Tax Act 1961 and consequently (b) to set-asirle the consequential proceedings for the assessmenl year 2O19-2O as being without Jurisdiction, arbitrary, illegal, bad in law, void-ab-initio, apart from being violative of Articles 14, 19(1Xg) and 265 of the Constitution of lndia and contrary to faceless assessment procedure laid. down in Section 1448 of the lncome Tax Act 1961 and consequently set-aside the same in the interests of justice. tA NO: 1 OF m25 ll0 Petition under Section 151 CPC praying that in the circumstances stated in the affi{avit filed in support of the petition, the High Court may be pleased to grant stay of all further $roceedings, including any recovery, pursuant to the impugned older under Section 148A(d) dated 23.06.2025 and notice under Section 148 dated 23.062025iisued by the 2nd Respondent, under Section 147 read .with Sections l44and144B of the lncome Tax Act, 'l961for the assessment year.2019 20, pending disposal of the Writ Petition as othenivise the ,Petitioner will be put to severe loss and hardship. Counsel forlhe€etitioner: Ms. AKRUTI AGARWAL Counsel for the Respondent No.l to 3: Ms. B.SAPNA REDDY, Sr. SC FOR lT Counsel forthe Rospondent No.4: DEPUW SOLICITOR GENERIAL OF lNDtiA wRlT PETITION NO: 27638 OF 2025 Betw.ge._R: Sadguru Saai Energies Private Limited, Having office at No.23 and 24 Su1iiiSb Laput, Yelcienah-lli Eengaluru 56O062 , Kamataka, lndia AALCSStSTR Represented by Mr. Dadi Venkatakrishna Vara Prasad .: . :.i ,,; ...PEilTIdNER :i Assistant Commissioner Of lncome Tax, Central Circle-2(2) Hyderabad 4ayeEar Bhavan, Shakker Bhavan, Basheerbagh, Hyderabid, Trilangana, 5fin04 The Principal Commissioner of lncome Tax ll, Hyderabad lncome Tax Towers, AC Guards, Masab Tank, Hyderabad, 500004 The Natircnal Faceless Assessment Centre, lncome Tax Department Ministry 'of Finance Govt. of lndia, New Delhi. Unioqof lndia, Ministry of Finance Rep. by its Secretary, 166-8 North Block, New Delhi - 11O OO1. AND

4. Petition under Article 226 ol lhe Constitution of lndia praying that in the circumstances stated in the affidavit filed therewith, the High Court may be pleased to ...RESPONDENTS (i) lssue a Writ, Order or Direction, more particularly, one, in the nature of Writ of Mandamus, declaring the action of the Respondent No. 2 in passing an Order dated 18.12.2023 u/s. 14BA(d), Notice u/s. 148 dated 19.12.2fl23 calling for income for A.Y. 2022-23 and passing of Assessment Order u/s 147 rlw Section 144 and Section dated 19.03.2025 as illegal, arbitrary, bad in law and vio*ative of Articles '|.4,19 and 265 of the Constitution of lndia, (ii) Set aside the Order dated 18.12.20i23 u/s. 148A(d), Notice u/s- 148 dated 19.12.2023 calling for income for A.Y. 2022-23 and Assessrnent Order passed uls 147 r/w Section 144 and Section dated 19.03.2025 :.. ."O66[*€ftY egnseguent proceedings as lacking in jurisdiction. Gounsel for the Petitioner: sRr t S?y3.?ffiffi,TStrDY, REPRESENTING :eo0nsel for the Respondent No.l to 3: Ms. J.SUNITHA, Sr. SC FOR lT . Gounset for the Respondent No.4: DEPUW SOLICITOR GENERIAL,qf INDIA WRIT NO:27659 oF 2A25 ' ' : Mrs.pdrvathi Gopireddy, H.No.8-3-98^8{8, Ftat 1w.Nz, '.nge. ?r-^l=1" $r1yihfura Residency,' SBH colony, Srinagar colony, Hyderabad 500073, Telangana. "'PETITIONER "Behreen' i ;: . ; . AND - 1. Assessrnent'-Unit;-lncsme Tax Department, National e-Assessmeqt C"entql Coom No.+Ot,2riOfloor. E-Ramp, Jawaharlal |.lehru Stadium, Neur Delhi-110 003. Z. lncome Tax Officer, Ward-11(1), Signature Towers, Kondapur,HyderabaG 500084

3. Princpal Chief Commissioner of lncome -Fgx-,-- Anttr. Pr:adesh and feiinbina, HVOeriUar} 10-2-3, Room No.922, $h Floor, B Block, lT Towers, AC G[ardd, HyderaOad-so0 004-

4. Union of lndia, rep. by its Secretary, Ministry of Finance,_-Gov-emrnent of lndia, SiOFloor, Geian Detp Building, Sansad M-arg, New Delhi-110 001. ...RESPONDENTS petition under Article 226 of the Constitution of lndia praying that in the circurnstances stated in the affidavit filed therewith, the High Court may be tt2 pleased lo issue a writ of Mandamus or any other appropriate writ, order or direction - (a) declaring the order passed by 2nd Respondent under Section 148A(d) dated 16.06.2025 and notice under Section 148 of the lncome Tax Act. 1961, dated 1v -06.2025, for the assessment year 2019-20as being without jurisdiction and contrary to faceless assessment procedure laid down in section 144Bof the lncome Tax Act 1961 and consequenfly, (b) to set-aside the consequential proceedings for the assessment year 2o1g-2o as being without Jurisdiction, arbitrary, illegal, bad in law, void-ab-initio, apart from being violative of Articles 14, 19(1[9) and 265 of the constitution of lndia and contrary to faceless assessment procedure laid down in Section 1448 of the lncome Tax Act 1961, and consequenfly set-aside the same in the interests of justice. lA NO: I OF mzs Petition under section 151 cpc prraying that in the circumstances stated in the affidavit filed in support of the petition, the High court may be pleased to grant stay of all further proceedings, including any recovery, pursuant to the impugned order under , section 14sA(d) dated 16.06.2025 and notice under section 148 dated 17.06.2025 issued by the 2nd Respondent. under section 147 read with sections 144 and144B of the lncome Tax Act, 1961for the assessment year 2o19-2o, pending-disposal of the writ petition as othenarise the petitioner will be put to severe :loss and hardship. Counsel for the Petitioner: Ms. AKRUTI AGARWAL : Counsel for the Respondent No.l to 3: Ms. B.SAPNA REDDY, SR. SC FOR tT counsel for the Respondenr No.4: DEpury soLtctroR GENERIAL oF INDIA WRIT PETITIO N NO:2767 10F m25 Between: fnji [edQy Palam, S/o. Bodi Reddy patam age. 37 years, Add. ptot No. 60, Sarada Nagar, Hayatnagar, nangar6aoy DisiFvteradiJ_ 600070 i;H;#' ...PETITIONER 113 AND

1. Assessment Unit, lncome Tax Departn'!=.t, National e-Assessment Centre, New Delhi, Room No. 401 , Znd Fioor, E-Ramp, Jawaharlal Nehru Stadium, New Delhi-1 10003

2. The tncorne Tax Offrcer, Ward-9(1), l. T Towers, A.C. Guards, Masab Tank Ffiderabad - 500028-

3. The Principal Commissioner of lncome Tax-4, l.T Towers, A.C. Guards, Masab Tank, ifehngana-500028 ...RESPONDENTS Petition under Article 226 of the Constitution of lndia praying that in the circumstarrces stated in the affidavit filed therewith, the High Court may be pleased to is_sue , i"[t of Mandamus or any other appropriate order or Direction, declaringtthatthe order passed by the 2nd respondent under section 1a8(AXdlof the income tax act 1961 dated 06.04.2023 bearing DIN No. ITBA/ASTIFI148A12O23-2411O5189S639(1 ) notice number for the assessment .. year A;.15-16, as 5rbitrary, illegal, bad in law, void-ab-initio violative of principles , of .n3tural justice allart from being violative of article 14,19(1Xg) and 265 of the Constigqien-of-lndia" and section 14BA of the income tax Act, 198'l -ardJo- set aside the same in the interest of Justice- lBetitfuin under Section 151 CPC praying that in the circumstances Sfatg$,in the arffidavit filed in support of the petition, the High Court rnay be pleased to stay all further proceedings, including any recovery. pursuant to the order passed by the 2nd respondent uhder'Sdctioffu/s 148A(d) of the lncome Tax Act, 1961 dated 06.A4.20T3 bearing Dl N No. ITBA/AST/ F I 1 48 N 2023-241 1 O51 898639(1 ) for the asses$nent year 2O1g-2O, pending disposal of the aboveWrit petition. Counsel forthe Petitioner: SRI V.V.S.ANKITH Gounsel for the Respondents: Ms. B.SAPNA REDDY, Sr. SC FOR lT WRIT PETITION NO: 27700 OF 2025 Between: .;)r,i. MURALIKBISHNA VENKAYALAPATI (HUF), 9/O, VEERARAGHAVAIAH VANKAYATAPATI Rep.by its Kartha of HUF Agqd ?qoqt 65 ygqs, 1 4, BanialV, Ht!9, Occup*ion. Business,' R/b. 8-2-29311741N17 Road ftydeiCUaO Telangana, t nO ia PAN.AAH H M3949P, Assessment Year. 2022-23 -No. l14 ...PETtTIONER AND

1. Assessment Unit, National Faceless Assessment Centre, lncome Tax Department, Ministry of Finance, Room No. 4O1, 2nd Floor, E-Ramp, Jawaharlal Nehru Stadiurn, Delhi -110 003.

2. The Cornmissioner of lncome tax, Central Circle-2(4), Hyderabad/ Aaykar Bhawan, Opposite Lb Stadium, Basheer Bagh, Hyderabad, Hyderabad, Telangana, 5010004

3. .Unlon of lndia, Represent by Secretary, Ministry of Finance, North Block, New Delhi-1 10 001 .,RESPONDENTS Petition under Article 226 of the Constikrtion of lndia praying that in the circurnstances . stated in the affkiavit filed therewith, the High Court may be pleased ib issue an appropriate writ, order or direction more particularly one in the nature of WRIT OF MANDAMUS holding that the notic€ issued (JAO) by 2"d Respondent under section 148 Dated. O4!ON2O25 vide DIN No. ITBA/AST/S/1 4 812O25-26t 1 075478556(1 ) for the Assessment Year ZOBZ-ZS and the consequential order passed by the 1st respondent u/s. 143(3)of the lncome- tax Act Date of Order O7lOAl2O25, DlN. ITBA/AST/\IV1472O25-2611O79416723(1) for the Assessment Year 2022-23, as arbitrary, illegat, bad in law, void ab initio, violation of principles of natural justice apart from violation of Articles 1a. 19 (1 Xg) and 265 of constitution of ,lndia apart,hom 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 1st Respondent u/s. 143(3)of the lncome-tax Act Date of Order O7lOAl2025, DlN. ITBA/AST|MI147.|2O25-2611O79416723(1) for the Assessment Year 2o22-23and all consequential prcceedings pursuant there to. lA NO: 1 OF 2025 Petition under Section 15{ 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 u/s. 143(3)of the lncome:tax Act Date of Order O7rcAt2O2S, Dl N. |rBA/AST I Ml 1 47 12o25-26n a7 941 67 23{ 1 [or the Assessment y ear 2022-23. I l5 lA NO: 2 OF 2025 Between: The Commissioner of lncome tax, Central Bhawan, Opposite Lb Stadium, Basheer Tebngana, 5OO004 4), Bagh, ...PETITIONER/RESPONDENT No.2 AND

1. MURALIKRISHNA VENKAYALAPATI (HqF), S/o. VEERARAGHAVAIAH HU-F 4gSd gpqt 65 y93.[s' VAftXnVnupert Rep.by its Kartha Occupation. Business,' Rb, 8-2-29311741N17 Road No. 14, B3plara-!11[t, Htd;iaUiO Telangana, tndia PAN.AAHHM3949P, Assessment Year. 2M2- n. -of 2, .Assessment Unit, Nationat Facetess o.t;"Ir="t":tI3":::"':#!HX Deoartment. Mini3trv of Finance, Room No. 4O1, 2nd Floor, E-Ramp, Jawaharlal Nehru Stadium, Delhi-110 003-

3. Union of lndia, Represent by Secretary, Ministry of Finance North Bficck, New Delhi-110 001 ...RESPONDENTSTRESPONDENT No.l & 3 petition under Section 151 CPC praying that in the circumstances stated in the affidavfl flffi,ig, s!4P-"Pgrt of the petition, the High Court may be pleased to Vacate the interim, diree,tion given vide order dated 16.09.2025, in l.A. No. 1 of 2U25 in Vt/'.P. No. 27700 ot 2025. . . .,-t:, -. .,, ) :rl : COUNSEI fOr thc PGtitiONET: SRI D.V.PUSHPA VARDHAN, REP. FOR SRI THANNERU CHAITANYA KUMAR Counsel for the Respondent No.l & 2: SRI N.PRAVEEN REDDY, Sr. SC FOR lT Counsel for the Respondent No.3: DEPUTY SOLICITOR GENERIAL OF INDIA F Between: Sadguru Saai Energies lrivatq Limite4_Hqvirlg office.at No.23 and24 Sunrise f-ivoui, Vetctrenafr?ili- Bengaluru 560062, Karnataka, lndia AALCS5887R Repre#nted by Mr. DadiVenkatakrishna Vara Prasad AND

1. Assistant Commissioner Of tncome Tax, Central Cicle-2(2)Hyderabad A;tafi ghivin, Shakker Bhavan, Basheerbagh, Hyderabad, Telangana, 500004 PETITIONER 116

2. The Principal Commissioner of lncome Tax ll, Hyderabad lncome Tax TowerS,. AC Guards, Masab Tank, Hyderabad, 500004

3. The National Faceless Assessment Centre, lncome Tax Department Ministry of Finance Govt. of lndia, New Delhi.

4. lfnion of lndizi, Ministry of Finance Rep. by its Secretary, 166-8 North 8tock, New Delhi - 110 001. I ..RESPONDENTS Petition under Article 226 of ithe Constitution of lndia praying that in the circumstances stated in the affidavit filed thereurith, the High Court may be pleased to (i) lssue a tuiit, Order or Direction, qtpre particularly, one, in the nature of Writ of Mandamus, declaring the action of the Respondent No. 2 in passing an Order dated 30.06.2023 u/s. 148A(d), Notice u/s. 148 dated 30.06.2023 calling for .income for A.Y. 2O2O-21 and passing of Assessment Order u/s 147 rlv( Section 144 an<l Section dated 0710312025 as illegal, arbitrary, bad in law and violative of Artictes 14, 1 9 and 265 of the Constitution of lndia (ii) Set aside the Order dated 3Q46.2Q-23 u/s. 148A(d), Notice u/s. 148 dated 30/06/2023 calling for income for A.Y. 2}2O-21and Assessment Order passed uls 147 r/w Sec{ion 1M and Section dated OilO3l2O25 and any consequent proceedingS as lacking in jurisdiction. Counsel for the Petitioner: SRI P. SOiIA SHEKAR REPRESENTTNG SRI P. SRIKANTII RAO Counsel for the Respondent No.l lo 3:.ils. J-SUNITHA Sr. SC FOR !T Counsel for the Respondent No.4:I)EPUIYSOLIGITOR GENERTAL OF INDIA 4 Between: i, Azeem.Ullati Khan, S/o...Ahmed Khan, Age. 72 years, Add. 15-2-690, Siddiamber Bazar, Nampally, Hyderabad - SOdOtZ, Telangana. --l D 1 L, .it Assessment'Unit, lncome Tax New Delhi, Room No. 4O1,2rd New Delhi-1 10003. m National e-Assessment Centre, mp, Jawaharlal Nehru Stadium, E-Ra tt7

2. The Assistant Commissioner of lncome Tax, Circle-ql), Botanical Gardens, Signature Towers, Kondapur, Hyderabad, Telangana-500032.

3. Union of lndia, Rep By its Secretary, Ministry of Finance North Block, New Delhi- 110001 ...RESPONDENTS Petition under Article 2ZG 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 order or Direction, declaring that the order passed by the 2nd respondent under section 1 B(AX3) of the income tax act 1961 dated 26lOf/2O25 bearing DtN No. ITBA/AST/F1148N2O25:2611O77867611(1) notice number for the assessment year ZO2O-21, as ar.bitrary, ilbgnl, bad in law, voiGab-initio violative of principles of natural justice apart from being violative of article 14,,19{1Xg) and 265 of the Constitution of lndlat,and section 1484 of the income tax Act, 1961 and to consequently set aside the sarne in the interest of Justice. lA NO: 1 OF the affiddvit all further the 2nd that in the circumstances stated in tfre Hign Court may be pleased to stay recovery, pursuant to the order passed by Act,1961 dated 1 1(1 ) for the A.Y 2610612025 bearing Oin 2O2O-21, pending disposal of the above Writ petition. Counsel for the Petitioner: SRI V.V.S.ANKITH, REP. FOR SRI A.V. K.SURYAVARA PRASAD Counsel for the Respondent No.l & 2: Ms. B.SAPNA REDDY, Sr. SC FOR lT Counsel for the Re3iondent No.3: DEPUTY SOLICITOR GENERIAL OF INDIA ,l'ii , r ;\lt;: i' :i,:i:rMIRlT PETITION NO: 27781 OF 2025 Between: Mr. AshokJedAv Keyatam @ Ashok Yadav Venkataiah,r:apd 51 years, Occ. Business, Nagar Mar$_frlam, Puppalaguda, Ranga Reddy Telanganai -.: .: Khyatham, S/o Mr. Khyatham No. 4-28, Narsingi, Rajendra District, Hyderabad - 500 081, ll8 ...PETITIONER AND 1 Assessment Unit, lncome Tax Department, National e-Assessment Center, $ew _De!hi, Room No. 401 , 2nd Fbor, E-Ramp, Jawaharlal Nehru Stadium, New Delhi - 110'003.

2. The Assistant Commissioner of lncorne Tax Officer:, Circle 8(1), Hyderabad, iingnature .Towers,. sy.Ng. qP) of Kondapur; Ey:No. 37(pI cir x6$raguoa, Opp. Botanical Gardens, Serlingampally Mdndal,'Ranga Redby District: SOti 084, Telangana.

3. Th" Principal. commissioner of lncorng Tax - z, Hyderabad, Signature Ioy"F, .Sy. f',1.o.. 6(l) 9I Kondapur, Sy.'.No.. S(p).of Kothagudi, O"OpoStte Botanical Gardens, Serilingampalry f\ttrtdal,Rangd Reddy Distiiel, Hyd'eiabad - 50O 084, Telangana. fttition under Article 226 of the Constitution of India praying that in the circurnstances 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 ...RESPONDENTS a. the assessment order passed uls 147 rAarsec. 144 rlw sec. 1448 of the lncome Tax Act, 1961, dated 19.01 .2024 bearing DIN No.|rBA/AST/S/147t2O23- 24t1o5gg753o6(:l), by the rst CeSpoAaa;C'f"i'th" Assessment year 2a1g - 20, b. the consequential penalties, levied u/s. 27OA and 271AAC(1) of the lncome Tax Act, 1961, dated 19.06.2o24 and 01.oz2fr24 by the 1st Respondent, vide DIN No.'s.lrBA/PNLIF/270 N2o24-2511o6577742itr1 a ffBA/,eNL tFtztlAAC(1\t2o24- 25110frfi297482(1), for the Assessment Year 2s.lg - ZA, as arbitrary, illegal, bad in law, void-ab-initio, violative of the principles of natural justice, apart from being violative of Articles 14, lg(lxg) and 26s of the constitution of lndia and Sec 148A of the lncorne Tax Act, 1961. lA NO: 1 OF 2025 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 notice issued u/s 148 of the lncome Tax Act, 1961, dated 3A.O3.2O23, bearing DIN and Notice No.. lt9 ITBA/AST/S/14a_112O22-2311O51629541 (1), by the 2nd Respondent, for the Assessment Year 2O19 - 20, pending disposal of the above Writ Petition. Counsel for the Petit'roner: SRI A.V.A.SMA KARTIKEYA Counset for the Respondents: Ms. J.SUNITHA, Sr. SC FOR lT Between: Kothapalli Devi Sabitha, Wo. K.. T. Verumadhav, Housewife, Rl/o. Flat No. 7O7, Lotus Block Nagar, Madinaguda, Serilingampally, Hyderabad - AND lncome Tax Officer", Ward - Sy. Dist No. 37(P) of rict, Hyderabad 1 ), 54 re, years, Deepth Occ iSri ...PETITIONER 6(P) of Kondapur, ngampally (M), RR ...RESPONDENT Petition under Articb 2m Of lhe Constitution of lndia praying that in the circumstances stated in the afiidavit filed therewith, the High Court may be pleased to issue a writ, orderor dir€ctEfi rffie particularly in the nature of a writ of Mandamus declaring the dated 1910612025 bearing DIN 1) irassed u/s. 148A(3) of the Act, N o. I TBA/A ST/ F t 1 48 N zozs-Xtt 1 O77 24Oi7 2( and the consequent notice ddted 2OlOOl2O25 bearing DIN No. IT8A/A5T/5/148_112025-2611077253359(1) issued u/s. 148 of the Act by the Respondent as being without jurisdiction, arbitrary, illegal, bad in law, void ab I initio, apart from being violative of provisions of the lncome Tax Act and violative of Article 14 of the Constitution of.lndia. IA 't oF 2025 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 pursuant to the issuance of notice by the Respondent u/s. 148 of the Act dated 20-06-2O25 for the AY: 2021-22 bearing D I N No. I TBA/AST/S/1 4 8 I 2fl25-261 1 07 7 253359(1 | -1 Counsel for the Petitioner: SRI K.PRABHABATI 120 Counsel for the Respondent: SRI K.SUDHAKAR REDDY, Sr. SC FOR lT NO:2785:l Shri Murali Krishnam Raju Penumetcha, Son of Penumetcha Venkateshwara Rajq, Aged about 63 years, Plot No.466/1, Road No. 18 Jubilee Hills, Hyderabad - 500 033 Eil AND t. bqC".re Jqx Qfficer-, Wad - 17(l.t Signature Tovrers, Kondapur, Opposite Botanical Gardens, Hyderabad - 500 084

2. Chief Commissioner of lncome Tax, lT Towers, A.C. Guards, Hyderabad - 500 004

3. The Assessment Unit, National Faceless Assessment Centre, Rep. By nt Commissioner of Jncome Tax/l ncome Tax Officer. Ministry of Finance, Room No 401 2nd Floor, E- Nehru Stadium, New Delhi - 11 0 oo3 4. Princip.?l Commissioner of lncome Tax - 2, Signature Towers, Kondapur, lncome Tax Ramp, Opposite Botanical Gardens, Hyderabad - 500 08,[

5. Commissioner of lncome Tax (Appeals), National Faceless Appeals Centre, lncome Tax Department, Ministry'df Finince, C Bloc*, 4th Flocjr, S.p.M. Civii Centre, New Delhi - 110 001 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, order or direction, more particularly in the nature of Certiorari quashing the notice dated 't6/01/2024 issued under section 148A(b) of the Act, the cirder dated 241O312024 passed under section 148A(d) of the Act and the notice dated 241O312024 issued under section 148 ol the Act by the Respondent No. 1 , along with the reassessment order dated OOlO3l2O25 passed under section 147 r.w.s. 1448 of the Act, the penalty show causes notice dated 06.03.2025 issued under section 27OA and 271AAC(1) of the Act by the Respondent No. 3 and consequently quash the recovery notices dated OUO4|2O25 and 23lOSl2O25 issued by the Respondent No. 1, along with the stay rejection orders dated 2BlO4l2O25 and O7lO8l2O25 passed by the Respondent No. 1 and 4 respectively. t2l lA NO: 2 OF 2025 Petition under Section 151 CPC praying that in the circumstances stated in the affidavit fited in support of the petition, the High Court may be pleased to direct the respondents not to take any coercive steps against the Petitioner, including recovery of disputed demand and pass such further order or orders as this Honbte Court may deem fit and proper in the circumstances of the case and in the interest of justice, pending disposal of this writ petition. Counsel for the Petitioner: SRI KIRATH SINGH, REP. FOR SRI KRUTHI KALAGA Counsel for the Respondents: SRI K.SUDHAKAR REDDY, Sr. SC FOR lT Between: ' .' Mohd lmran Khan, S/o Khalgel.Khan Mohd, Legal Representative of Late Khaleel Khan Mohd, Aged aboUt 31, years, Occupatiory. Doctor, 16-1-3011143, S.K Mansion, lndrapiastha Township Phase-2, Saldabad, Hyderabad, Telangana-500059 AND

1. The lncome Tax Officer Ward' Stadium, Basheer Bagh, 2. The Addl Commissioner of , Guards, Masab Tank, ...PETITIONE Bhawan, Opp. LB lT Tower, AC ...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 order passed u/s 148A(3) bearing DIN No. ITBA/AST/F/1 48N2O25-2611O77164*4(1), dt.18.06.2025 and notice u/s 148 dt. 1 8. 06. 2O25 vide Dl N No. ITBA/AST/SI 1 48 _1 l20%-%l 1O7 7 1 6497 6( 1 ) issued by the JA0(1st respondent) instead of Faceless Assessing Officer for A.Y. 2021-22, that too by mentioning the PAN of deceased Assessee and name of the legal representative even though no show cause notice was issued to the legal heirs, as void, illegal, and contrary to the provisions of lncome{ax Act and contrary to the Principles of Natural Justice. lA NO: 1 OF 2025 122 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 atl further proceedings pursuant to the notice u/s 148 dt.18.06.2025 vide DIN No. IT8A/AST/S/148_112025-2611077164976(1) issued by the-JAO({st respondent) instead-of Faceless Assessing Offi ce r( FAO ) fo r A.Y . 2021 -22. C-ounsbl,for the -Petitioner: SRI DUN DU MAN MOHAN GounseJ for the Respondents: SRI K.SUDHAKAR REDDY, Sr. SC F@R"IT WRIT PETITION NO: 28194 OF 2025 Between: NIl, TOURS & TRAVELS, Aged about 64 years, Dewan Devdi Assessment Rep. by Partner Khader Sharief S/o. Mdhd. Occupation. Business, Rt/o. Sfiop No22-V- Hyderabad-500002 TelangaRa, ,lhdia Year.2O2O-21 ...PETIilIONER

1. Assessment Unit, National Faceless Assessment Department, Ministry of Finance, Room No. 4f,1, Jawdhirlal Nehru Stadium, Delhi- 110 003. Centre, lnorne Tax 2nd Floor, E.Ra[np,

2. lhd-Assistant Commissioner of lncome Tax, DC/ACIT Circle-5(1|, Hyderabad/ Rocirn No.. 224,8-Block, 2nd Floor, I T Tower, Ac'Guards, f.iadd5 fank, F{frerabad, Telangana-S00004 .

3. qnpp,ollq{ia,.Represent by Secretary Ministry of Finance North BIoc*, New Delhi-l10 001 ...RESFONDENTS Petition under Article 226 ot the Constitution of India praying that.in the circumstances stated in the affidavit filed therewith, the High Court may te pleased'to issue an appropriate writ or direction more particularly one in the nature sf WRIT OF MANDAMUS holding that the notice issued (JAO) by 2ndRespondent under section 148 Dated. 31.03.2024 vide EtN No. ITBA/AST/SI 1 48 I 2023-24 I 1 0637 88240( 1 Xo r the Assessment Year 2A20 -21 and the consequential order passed by the lstrespondent u/s. 147 r.w.s l44,read with section 144Bof the lncome-tax Act Date of Order 11.o3.2Dies, DlN. ITBA/AST/5114712024-2511074326153(1 )for the Assessment Year 2O2O-21, as arbitrary;'illegal, bad in law, void ab initio, violation of principles of natural justice -1 123 apart from violation of Articles 1a, 19 (1Xg) and 265 of constitution of lndia apart from being violative of provisions of section 1 48Aand section 149 of the Act and also contrary to the circular issued by CBDT and provisions of section 151A of the Act, and consequently iet aside the oder passed by 1st Respondent ul. 147 r.w.s 144read with section 1448 of the lncome-taxAct Date of Order 11.03.2025' DIN' ITBA/AST/S/1 47 l2O2+!251 1 0743261 53('t for the Assessment Year 2O2O-21 and all consequential proceed ings pursuant thereto. f' IA NO: i Petition under Sectbn 151 Crc praying that in the circumstances stated in the affidavit filed in sup[ort of the petition, the High Court may be pleased to stay all further proceedingiS, including any recovery, pursuant to the order passed by the 1st Respondent uls. 147 r.w.s 144 read with section 144Bot the lncome-tax Act Dare of Order 11.O3.2O25, OlN. ITBA/AST/S114712024-2511074326153(1) for the Assessment Year m2O-21 and stay of Demand notice under section 156 ITBA/AST/S/1 56/2024-251 107 432626O( 1 ) for the Dated. '11.03.2025 vide DIN No. Assessment Y ear 2O2O-21. Counsel for the Petitioner: SRI D.V.PUSHPA VARDHAN, REP- FOR SRI THANNERU CHAITANYA KUMAR Counsel for the Res No.l & 2: Ms. B.SAPNA Sr. SC FOR lT Counse! for the Respondent No.3: DEPUTY SOLICITOR GENERIAL OF INDIA . WRIT P NO:28315 oF 2025 D, Highlands, D '1. Assistant Commissioner of lncorne Tax,, Circle-S( 224. B-Block, 2nd'Floor, lT Tower, AC Guards, Tehngana -i600o04' 1 PETITIONER Room No. Tank, Hyderabad,

2. The Additional Joint Commissioner of lncome Tax Range Office of the Principal Commissionerof lncome Tax, Hyderabad 5, Hyderabad, , Telangana 124 RESPONDENTS Petition under Article 226 ot 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, order or direction, more particularly in the nature of a writ of Gertiorari declaring and directing the Respondents to. i.To quash the impugned notice dated 25.03.2025 issued under Section 14gA({) of the Act, the impugned order dated 28.06.2025 passed under Section 14gA(3) of the Act, and the impugned notice dated z1.o6.zo2s issued under sdbtion 14g of the Act for the Assessment Year 2021-22, and all proceedings pursuant thereto, as,beiag null and void, illegal, and without jurisdiction. ii.To award the costs of this writ petition in favour of the petitioner and against iii iFor suoh further and other reliefs, including costs of this petition, as thls Honble court may deem fit and proper in the nature and circumstances ,of the case. ; Fetition under Section 1s1 cpc praying that in the circumstances stated in the affidavit filed in support of the petition, the High court may be pleased to stay the operation of the impugned notice under section 148A(i) dated 2s.03.202s, the impugned;order dated 28.o6.2o2s passed under section 14sA(3) of the Act and the impugned notice dated 28.o6.2o2s issued under Section 14g of the Act by the Respondents, and further be pleased to stay all proceedings pursuant thereto in the interest of justice. Counsel forthe Petitioner: SRt T.PRADYOTH Counsel for the'Respondents: Ms. B.SApNA REDDY, Sr. SC FOR lT N 284430 Absolute Built Concept Private Limited, Sunrise Layout Behinri J C lndustrial Arei ,YA office at No. 23 and 24, Bangaluru 560062, r25 Kamataka, lndia AAGCA7998A Represented by Mr. Dadi Venkatakrishna Vara Prasad t{a AND 1. Aayakar Bhavan, Shakker Bhavan, 50fin4 Of lncome Tax, Central Circle-2(2 Basheerbagh, Hyderabad,

2. The Princioal Commissioner of lncorne Tax ll, Hyderabad lncome Tax Towers, AC Guards, Masab Tank, Hyderabad, 500004

3. The National Faceless Assessrnent centre, lncorne Tax Department Ministry of Finance Govt. of lnclia New Delhi-

4. Union of lndia, Ministry of Finance Rep. by its Secretary, 16GB North Block, Neur Delhi - 110 0O1. Petition under Article 226 of the constitution of lndia praying that in the circunistances stated in the affidavit filed therewith, the H(1h court may be ' pleased to (i) lssue a Writ, Order or Direction, more particularly, one, in the nature of Writ of Mandamus, declaring the action of the Respordent No' 2 in ' passing an Order daled 22.08.2023 u/s. 148A(d)' Notice r./s 148 dated , 22.08.2029 calling for income for A.Y. ?f.21-22 and passing oJ Assessment Order u/s 147 ttw Section 144 arrd Section dateil A7 .O3.2O?5 as illegal, arbitrary, bad in law and violative of Art'rcles 14; 19 and 265 of the Constitution of lndia' (ii) Set-aside the-'Order dated 22.08.2023 u/s. 148A(d)' Notice u/s' 148 dated 22.08.2023 calling for income for A.Y. 2021-22 and Assessment Order passed uls 147 r/w Section 144 and Segt'ton dated 07'03'2025 and any consequent proceedings as lacking in jurMiction. Counsel forthe Petitioner: SRI P. SOMA SHEKAR REDDY' REPRESENTING SRI P. SRIKANTH RAO Counsel for the Respondent No.l to 3: Ms. J.SUNITHA' Sr. SG FOR lT counsel for the Respondent No.4: DEPUTY SOLICITOR GENERIAL OF INDIA 126 NO: PE $fr:jEfiHt:5ti:iii,1'?55?T;lo[XT3":Hf i..?',#,iP:,:'f; :J&'Efff : 500048. D 1. The lncome Tax Officer. ward 7(1), lncome Tax Department, Hyderabad 2. Assesisrnent unit, lncome .Tax Department, National e-Assessment center New Dethi, Room No 4o1, 2nd Fbor, E-Rimp .lawahartiiN-e-hru St"Oiiii", New Delhi 110 0O3 ...PETITIONER '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 oder or Direction declaiing the order under section 14gA(d) of lncbme Tax Act, dated 1s- O4-2O24 in DIN No. |TBA/AST/F/I 48N2024-2511O64103626 (1) for the Assessrnent Yeat 2o2o-21.as arbitrary illegal bad in law void-ab-initio violative of the prinGiples of natural justice apart from being violative of Articles 14,199 and 265 of the constitution of lndia and Sec 148A of the'lni:ome Tax Act 196.1 and consequently set aside the same in the interest of justice. :{OF Petition under Section 1s1 cpc praying that in the circumstances stated in the affidavit nieo'inliud-port of the petition, the High court may be pleased to direct the responderits to stay all further proceedings, including any recovery, ' pursuant to the order issued by the lst Respondent, under section 14gA(d) of lncome Fax Act, dated 1s-o4-2o24 in DtN No. lrBA/AST/F/14BN2oz4- 2511064103626(1) for the Assessment year 2o2o-z't, pending disposal of the Main Writ Petition- Counse! for the Petitioner: SRI HIMANGINI SANGHI Counsel for the Respondents: Ms. B.SApNA REDDY, Sr. SC FOR tT 127 WRIT PETITION NO: 28507 OF 2025 Between Nazialqbal, Wo. Mohammed Ahmed Khan Age! about 1J y"?o, Q-ccupation. - Punch Mahalla, Hyderabad Busineis, Telangana, I ndia PAN.AAM Pl7 17 2F, Assessment Year. 2O19'2O Ri/o. 20-4-104113 Charminar, ' ...PETITIONER AND

1. Assessment Unit, National Faceless Assessment Department, Ministry of Finance, Room No. 4O1, Jawahadal Nehru Stadium, Delhi - 110 0O3. Centre, lncome Tax znd Floor, E-Rarnp,

2. The lncome Tax Officer, Ward 9(1) Masab Tank, Hyderabad, Telangana, , Hyderabad/ lT TOWER, AC Guards, 500004

3. unian.ofJndia, Represent by Secretary Ministry of Finance North Bloc*, New Dblhi;l;lg oo1 Petition under Article 226 ot the Constitution of lndia praying that in'the ...RESPONDENTS circurnstances stated in the affidavit filed therewith, the High Gourt mdy [re' . pleasedto issue an appropriate writ, order or direction more particularl-y ane inithe : nature of WRIT OF MANDAMUS holding that the notice issued - under section 148 Dated.05.O4.N23 tu #,, ,,.,,:,,,,.,, No:lf,AA/AS-trlSl1 4S-1 /2A23-2411O51 881808(1 ) for the assessrnent and the. mnsequential order passed by the 1't respondent u/s. 147 lnconre tax act date of order 06.03.2025, DIN:ITBA/AST1SIII'4712,@!-., 25t107&g$68(1fior the Assessment Year 2O1g-2A, as arbitrary, illegal, bad'in' law, void ab initio,'violation of principles of natural justice apart from violation of - Articles 14, 19 (tXg) and 265 of constitution of lndia 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 : consequentty set aside the order passed by 1st Respondent u/s. 147 r.w.s 144 of the tncome-tax Act Date of Order 06.03.2025, DlN. ITBA/AST/S114712O24- 25t1O74Og966S(1fior the Assessment Year 2O19-Nand all conseqtrential . t28 O:1 OF Petition under Section 151 CPC praying that in the circumstances stated in the affidavit filed in support of the petition, the tligh Court may be pleased to stay atl further proceedings, including any recovery, pursuant to the order passed by the 1st Respondent uls. 147 r.w.s147 r.w.s 144 of the lncome-tax Act Date of order 06.03.2025, f DtN. |T8A/A5T/S/14712024-2511074099668(1)for the Assessment Y ear 2Off-2oandstay of Demand notice under section 156 Dated. 06.03.2025 vide DIN No.ITBtuAST/St15612V24-2511O74099736(1) for the Assessment Year 2O19-2O. 4 Counsel for the Petitioner: SRI D.V.PUSHPA VARDHAN, REp. FOR SRI THANNERU CHAITANYA KUMAR Counsel for the Respondent No.l & 2: SRI K.SUDHAKAR REDDY, Sr. SC FOR lT Counsel for the Respondent No.3: DEPUTY SOLICITOR GENERAL OF INDIA WRIT NO:28601 oF 202s M/s. Signode lndia 2, Banjara Hills, Representative , "Mr. Mohan Chowd Sanath Nagar, Limited, 3rd Floor, Kumar Chor,rd RYo. Flat No. 2t01, 500018. Majestic, 8-2-120184, Road No. Represented by its Authorized 47 years, S/o. Late Brij Lodha Casa Paradiso, hury, aged Athena V, AND 1 . Union of lndia. i Ministry of Finapce, ...PETITIONER by its Secretary, Departmenl of Revenue, New Delhi- 11OO01. Block,

2. The National Faceless Assessment Center, lncome-tax Department, Nevv Delhi, lndia.

3. Assistant Compissioner of lncome Tax, Circle- 3(2), Hyderabad. 4. Assistant CorgJqissioner of lncome Tax, Circle -3(1), Hyderabad {, ::J l' .": :.P. /.. Petition under Article 226 of lhe constitution of lndia praying that in the circumstances staFd';*r-lthe affidavit filed therewith, the High court may be pleased to issue a !y+t, doer or direction, more particularly in the nature of writ of mandamus declaring order under Section 148A dated 26lo6l2o2s bearing DIN ..RESPONDENTS t?9 ITBA/AST/F1148N2O24-2511O7785791O(11, and the notices dated 30-03-2025 under 'section 148A(1 ) bearing DIN ITBA/AST/F/148A(SCN)-1tn24- 2511075270644(1) and notice dated 26-06-2025 under Section 148 bearing DIN ITBA/AST/S/148_112025-2611077858136(1) as being void, illega!, arbitrary, without jurisdiction, violative of Section 149 of the lncome Tax Act, 1961 and Articte 14 of the Constitution of lndia and consequently set askJe the sarne. lA NO: I OF 2025 i 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 prseeedinge.pursuant to order passed under Section 1484 of the income Tax Act,-igot dated 26-o6-n25 bearing DIN ITBA/ASTIF118N2O}4- 2511077857910(1) ard the notices dated 3O-O3-2O25 under Section 1484(1) bearing DIN ITBA/AST/F/14SA(SCNI-1t2}24-25t1O75270644{11 anO dated 26-Cf.-2025 under Section 148 bearing DtN ITBA/AST/S1148-112fl25- 26t1O77858{,36(1}. : Cougs" el for ttp Fetilioner:'SR SHRIRAJ MANYAM, REP. FOR , MIs. R.S.ASSOCIATES i': r':jr: 'i . : a Counsel for the Respondent No.1: DEPUW SOLICITOR GENERAL OF lNglA " : Counset for the Respondent No.2 to 4: Ms. B.SAPNA REDDY, Sr. SC FOR lT' 286s8 0F Between: .. Veera Sudarsana Choodavarapu, S/o Bramara Chary Choodavarapu, Aged about 50 yeats, Occ.Business, Rl/o.MlG 2090, Blgl_Phqqq 3, Ramachandra Putqm, Hyderabad, 5O2O32, Telanga na, I nd ia AECPC5693P PETITIONER AND

1. lncorne Tax'Officer, Ward 12(6'), Hyderabad Aayakar Bhavan, Shakker Bhavan, Basheerbagh, Hyderabad, Telangana, 500004

2. The Principal Commissioner of lncome Tax l, Hyderabad lncorne Tax Towers, AC Guards, Masab Tank, Hyderabad, 500004

3. The National Faceless Assessment Centre, lncome Tax Department Ministry of Finance Govt. of lndia, Neryv Delhi.

4. Union of lndib, Ministry of Finance Rep. by its Secretary, 166-8 North Block, New Delhi - 110 O01. 130 ...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 (i) lssue a Writ, Order or Direction, more particularly, one, in the nature of Writ of Mandamus, declaring the aclion of the Respondents in issuing Notice u/s. 148 dated 30.03.2024 calling for Return of lncome for A.y. 2020-21 and passing of Assessrnertt Order u/s 147 rlw Section 144 dated 21 .11.2024 and subsequent Order dated 27.05.2025 tevying penalty against the Petitioner as illegat, arbitrary, bad in law and violative of Articles 14, -19 and 265 of the Constitution of lndia and (ii) Set aside the Notice u/s. i48 dated 30.03.2024 catling for income for A.Y.2O2O-21 and Assessment Oriler u/s 147 rlw Section 144 dated 21.11.2024 and subsdquent penalty.dated Z7.OS.2O2, tevying penatty againsl the Petitioner and any conseguent proceedings as lacking in jurisdiction; and (iii) Set aside the proceedings lnitiated u/s 148 on the basis of wrong facts and without application of mind by the AO and the approval of the : ' Competent Authority thereof. counsel for rhe petitioner: sRl p. sotAsl{EaR'*=ror, REPRESENT|NG sRt P. SR|!(ANTHTRAO Coumel forthe Respondent No.l to 3: trls. B.SAPNA REDDY, Sr. SC FOR tT Counsel for the Respondent No.4: DEPUTY SOLICITOR GENERTAL OF IND|A WRIT PETITION NO: ZaarZ OF 2O2S Bett reen: Madhu Kumar Vadla, S/o. .Ramcfiander Vadla, Aged about 44 Qcgu.patql Bqliness, 102, Sujith Residency Sainikpuri S.O., Tirumalagiri, HydeiAbad, Telangana-500094. Eashwaripuri '1, years, Colony, AND 1- The Assistant commissioner of lncorne Tax circle 13(1). Hvderabad. Aavkar - Bhawan, OPP,LB Stadium, Basheer Bagh, Hyderabad, Tetangana-SOOOOZ. ...PET!TIONER l3l

2. The Principal Commissioner of lncome Tax-4, Guards; Ivbsab tank, Hyderabad,Tela 3. The Assessrnent Unit, lncorne Tax Assessment Centre, Delhi, Ministry of Finance, Room Ramp, Jawaharlal Nehru Stadium, Delhi-'t 10003. rabad, tT Towers,A.C. National Faceless 401,2nd Floor, E- ...RESPONDENTS Petition under Article 226 ot lhe 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. 25lD2l2025passed by the 3rdrespondent uls 147 r.w.s 14411448 of the lncome- tax Act ior Ait,' 20,2Q-21 vide DIN No.ITBA/AST/S/1 47 1m24-251 1073703554(1 ), consequent tothe order passed u/s 1,18A(d) dt.2AO3l2O24 vide DIN No. ITBA/AST/F/1 4AN2O23-241 106351 8338(1 ) and the notice u/s t 48 dt.28l03l 2024 vide DIN No.ITBA/AST/Sfi 4A_1 12023-24/1 06351 8585(1 ),issued by the JA0(1 st respondent) instead of FAO(3rd respondent), and consequential penalty orders passed virleorder uls Z7zA(1Ndpf the Act dt. 1ArcAln2s and order u/s 271AAC(11 of the Act dt- 2O|0E,12O25 as void, illegal, and contrary to the provisions of lncome-tax Act and crntrary to the Principles of Natural Justice. lA NO: 1 OF m25 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 proceedlegq. pursuant to the Assessment Order dt. 25l02l2025passed by the 3rdrespondent u/s 147 r.w.s 14411448 of the Income-tax Act for A.Y. 2020- 21 vide DIN No. ITBA/AST/S/14712O24-2511O73703554(1),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 irreparable loss and severe iniury. Counsel for the Petitioner: SRI DUNDU MANMOHAN Counsel for the Respondents: SRI K.SUDHAKAR REDDY, Sr. SC FOR lT 132 N NO: Money Spin Fincorp, Rep. by Partner Madhu Kurnar Vadla, Plot No. 1, SYSY ItC 17/6, Boosareddyguda, West Manedpally, Hyderabad, Tetangana- 500026. D 1 . The income Tax Officer, Ward 1 Masab Tank, Hyderabad,T ...PETITIONER erabad, lT Tower, AC Guards,

2. The Principal Commissioner of lncome Tax-1, Guards, Masab Tank, Flyderabad, Telanga bad, lTTower,AC

3. National Faceless Assessment Centre Delhi, Thp Assessment Unit, lncome Delhi, Ministry of I Nehru Stadium, Assessmefit Centre, Floor, E:Ramp, Jawaharla National Faceless No. 401, Tax Departrnres;lt, Finance, Room Delhi-110003. ..RESPONDENTS Petition under Article 226 of the Constiltition.,of .India praying that in the circumstances stated in the affidavit filed therdwith;, th'e 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. 1gt1212}24 passed by the 3rd respondent uls 147 t.w.s 'l'4411448 of the lncome{ax Act for 4.Y.2020-21 vide DIN No. ITBA/AST/S/14712O24-2511O71389585(1), consequent to the order passed u/s 148A(d) dl.13l03l2024 vide DtN No.ITBA/AST/ Fl148Al2O23-2411O62527863(1) and the notiri:ur/s 148 dt.13t}3t2024 vide DtN No.ITBA/AST/S1148-'t12023-2411063518585(1), issued by the JA0(15t respondent) inst6ad'of FA0(3rd respondent), and consequential penalty orders passed videorder u/s 272A(1[d)of the Act dl- 13lOOl2O25 and order u/s 270A of the Act dt. 1610612025 as void, illegal, and contrary to the provisions of lncome-tax Act and contrary to the Principles of Natural Justice. lA NO: 1 OF 2025 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. 19.12.2024 passed by the 3rdrespondent u/s 147 r.w.s 14411448 of the lncome-tax Act for A.y. 2OZO- 2 1 vide DIN No. ITBA/AST/S/1 47 12O24-2Sl 1 OZ 1 3B9S8S( 1 ). r33 Counsel for the Petitioner: SRI DUNDU MANMOHAN Counsel for the Respondents: Ms. B.SAPNA REDDY, Sr. SC FOR lT Between: Rakesh Jain, S/o Late Shri Shantilal Jain, Aged about 48 years, Occ- Business, Rl/o Survey No. 110, Plot No.2, 1st Floor, Opp. ICRISAT Colony, Near Center Point, Bowenpally, Secunderabaq Telangana -500011. ...PETITIONER AND

1. Union of lndia, Ministry of Finance, North Block, New Dethi Represented by its Secretary

2. Office of the Assistant'Commissioner of lncome Tax, Central Circle, Circle 3(4), Aayakar Bhavan, Opp. L.B. Stadium, Basheerbagh, Hyderabad, Telangana 50O0O4

3. Punjab National Bank, Branch. Bowenpally, 15611, SMR, SARTAJ PLA, Sikh Village, Secunderabad, Telangana 5O0009 ...RESPONDENTS "ru;{&i6mon Petition under Article 226 of ttrc'eonstitution of lndia praying that in the circumstances stated in the affidavit filH__ll,re,fewith, the High Court may be more particularly one in the pleased to issue an appropriate w,rit, nature of a Writ of Mandamus,"deolanligltle (A):Notice dated 13.12.2022 issued by the Respondent No. 2 under Seqlion 14gA(D of the lncome Tax Act, 1961 (Act), (B)Order dated 27.012023 issued by the Respondent No. 2 under Section 148A(d) of the Act,(C) Notice dated 27.01.2f,23 issued by the Respondent No. 2 under Section 18 of the Act, (D) Notice dated 18.08.2023 issued by the Respondent No. 2 under Section 142(1) of the Act, (E) Assessment Order dated 26.O9.2}23passedby the Respondent No. 2 under Section 147 of the Act, (F) Notice of Demand dated 26.A9.2023 issued by the Respondent No. 2 under Section 156.of the Act, (G) Notice dated 27.09.2023 issued by the Respondent 'No. 2 under Section 274 rlw Section 27OA of the Act (H) Notice dated 15.12.2023 issued by the Respondent l.Io. 2 under Section 274 rlw 27OA of the Act, (l) Noticedated 19.012024 issued by the Respondent No. 2 under Sect'ton 274 rlw 27OA of the act, (J)Order dated 29.01 .2024 issued by the Respondent No.2 under section 27OA of the Act, (K) Notice of Demand dated 29.01.2024 issued by the Respondent No. 2 under Section 156 of the Act, (L) Notice dated 26J2.2024 134 issued by the Respondent No. 2 to Respondent No. 3 under Section 226(3) of the Act, and all the consequential proceedings as illegal, arbitrary and contrary to the provisions of the lncome Tax Act, 1961 and Articles 14, 19 of the Constitution of lndia. !A NO: I OF 2025 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 the operation of the (a) Assessment Order dated 26.09.2023 passed by the Respondent No. 2,(b) Notice of Demand dated 26.09.2023 issued by the Respondent No. 2 under Section 156 of the Act, (c)Order imposing penalty dated 29.01.2024 passed under Section 27OA ot the Act, (d)Notice of Demand dated 29.01.2024 issued by the Respondent No. 2 under Seclion 156 of the Act and (e)Notice dated 26.12.2024 issued by the Respondent No. 2 to the Respondent No. 3 bearing File No. DCIT-CC-3(4), Hyd I 226(3) I ZO24-25 and all the consequential proceedings pending the consideration of this Writ Petition, in the interests of justice and equity. Counse! for the Petitioner: SRI V.ANEESH Counsel for the Respondent No.1: DEPUW SOLICITOR GENERIA{_ OF INDIA/ sRt SC FOR CENTRAL GOw' Counse! for the Respondent No.2: Ms. B.SAPNA REDDY, Sr. SC FOR lT IT Rakesh Jain, S/o Late Shri Shantilal Jain, Aoed about zl{} vears. occ business. No. 1 10, Plot No. 2, lst Ftoor, O-pp. ICRISAT eonny, Near Centei Vg 9rt "y Point, Bowenpally, Secunderabad, Telangan'a. -50001 1 . D 1. Union of lndia, Ministry of Finance, North Block, New Delhi Represented by its Secretary

2. officg of the Assistant commissioner of lncome Tax, central circle, circle $4), Aaya(qr_-Bhavan, Opp. L.B. Stadium, eastieebagh, -nydiltft, Telangana -500004 135

3. Puniab National Bank, Branch Bowenpally, 156/1, SMR, SARTAJ PLA, Sikh Village, Secunderabad, Telangana - 500009 ...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, direction more particularly one in the nature of a Writ of Mandamus declaring the (A) Notice dated 13.12.2022 issued by the Respondent No. 2 under Section 148A(b) of the lncomeTax Act, 1961 (Act), (B) Order dated 27.O1 .2023 pass& by the Respondent No. 2 under Section 148A(d) of the Act, (C) Notice daled 27.01 .2023 issued by the Respondent No. 2 under Section 148 ol the -Act, .(D) Notice dated 18.08.2023 issued by the Respondent No. 2 under Section 142(1) of the Act, (E) Assessment Order dated 25.Og2O23 passed by the Respondent No. 2, (F) Notice of Demand dated 25.09.2023 issued by the Respondent tlo. 2 under Section 156 of the Act, (G) Notice dated 25.09-2023 issued by the Respondent No. 2 under Section 274 rlw Section 27OA ot the Act, (H)Notice dated 75.12.2023 issued by the Respondent No. 2 under Section 274 rlw 270A of the Act, (l) Notice dated 26.12.2024 issued by the Respondent No. 2 to Respordentltlo. 3 under Section 226(31 ot the Act, (J) Notice dated 19.01.2024 issued by the Reqpordent No. 2 under Section 274 rlw 270A ot the Act, (K) order datd 29.01.2024 passed by the Respondent No. 2 under Section 27OA of the Act and all the consequential proceedings as illegal, arbitrary and contrary to the provisircns of the lncorne Tax Act, 196'l and Articles 14, 19 of the Constitution of lndia. lA NO: 1 OF 2025 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 the operation of the (a) Assessment Order dated 25.Og.2O23 passed by the Respondent No. 2; (b)Notice of Demand dated 25.09.2023 issued by the Respondent No. 2 under Section 156 of the Act;(c)Orderdated 29.01 .2024 passed by the Respondent No. 2 under Section 270A of the Act, and (d) and Notice dated 26J12.2024 issued by the Respondent No,2 to the Respondent No. 3 bearing File No. DCIT-CC-3(4), Hyd t226(3) 12024-25. Counsel for the Petitioner: SRt V.ANEESH 136 counsel for the Respondent No.l: DEPUTY SOLICITOR GENERIAL OF INDIA SRl A.KRANTI KUMAR REDDY, SC FOR CENTRAL GOVT. ' Counsel forthe Respondent No.2: Ms. B.SAPNA REDDY, Sr. SC FOR tT N NO: 28969 OF E_HilI'}iT Occ Mu ndada, S/o Sai Jagdish Prasad Mundadp, Aged about42 15-9-134, Near Ganesh Temple Maharaj gunj

1. lncome Tax Officer Ward 4(1). Hyderabad lT Towers, AC Guads Masab Tank Hyderabad- 500OO4

2. fhe -P!'1:'!al Chief Commissioner of lncome Tax, AP and TS, 10th Fhor, G 81rck, l.T.Towers, 10-2-3, A.C.Guards, Hyderabad -500004

3. Assessment Unit, National Faceless Assessment Centre lncome Tax Finance Room No. 401, 2nd Floor, E-Ramp , Delhi- 110003 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, more particularly one in the. nature of Writ of,Mandamus, decladng the Assessment Order dated 23.03.2025 passed by the.3rdrespendent- u/s 147 r/w section 1448 ot the lncome Tax Act lor A.Y.2017- 18 vide DIN No. ITBA/AST/5114712O24-2511O74897311(1) and the notice u/s 148 dated 19.03.2024 vide_ DIN No. ITBA/AST/M/1 48_112023-24t1062946538(1), issued by the JAO (1st Respondent) instead of FAO (3rd Respondent) as void, illegal and contrary to the Principles of Natural Justice. 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 dated 23.o3.2o2s passed by'the 3rd respondent uls 141 r/w section 1448 of the lncome Tax Act for t37 A.Y 2017-18 vide DIN No. ITBA/AST/5114712O24-2511O74&57311(1) and may pass such other orde(s) as the Hon'ble Court deenrs fit and proper in the interesls of substantial justice, as otherwise the Petitioner would be put to irreparable loss and serve iniury. Counsel for the Petitioner: SRI PARTKSHITH KUTUR Counsel forthe Respondents: SRI K.SUDHAKAR REDDY, Sr. SC FOR lT WRIT PETITION NO: 29O42 AF 2025 Between: Deeoak Mundada, S/o Sai Jagdish Prasad Mundada, Aged about 42 years, Occ. Business, 15-9134, Near Ganesh Temple, Maharaigunj, Hyderabad- 500001 ...PETITIONER AND 1 lncome Tax Officer, Ward 4(1), Hyderabad lT Towers, AC Guards Masab Tank Hyderabad- 50OOO4

2. The Principat Chief Commissioner of lncome Tax, A! ar$ TS, l0th Floor' C- Block,' I .T.Towers, 10-2-3, A.C. Guards, Hyderabad -500004

3. Assessrnent Unit, National Faceless Assessrnent Centre lncome Tax - Oeoartment. MiniStrv of Finance Roorn Ni:. &1, 2(t Floor, E-Ramp Jawaharlal Nehru Stddium. Dethi- 110O03 ...RESPONDENTS Petition under Article 226 ol lhe Constitution of lndia praying that in the circumstances stated in the affidavit filed therewith, the High Court may be pleaso*d-.lo-issue a writ, order or direction, more part'lcularly one in the nature of Writ of Mandamus, declaring the Assessment fuer dated 23.05.2023 passed by the 3rd respondent u/s 147 rlw section 1448 of the lncome Tax Act for A.Y. 20'13- 14 vide DIN No. ITBA/AST/S/1471m23-2411O53111309(1) and the notice u/s 148 dated 22.07 .2022 vide Dl N No. ITBA/AST/M/1 48-'l 12022-231 1044029958( 1 )' issued by the JAO (lst Respondent) instead of FAO (3rd Respondent) as void, illegal and contrary to the Principles of Natural Justice. !A NO: I OF 2025 Petit'ron 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 138 all further proceedings pursuant to the Assessment Order dated 21.O5.2O23 passed by the 3rd respondent uls 147 and section 144B ot the lncome Tax Act for AN 2013-14 vide DIN No. ITBA/ASTlst147t2}23- 2411053111309(1) and may pass such other orders as the honble court deems fit and proper in the interest of substantial juslice, as othenivise the petilioner would be put to irreparable loss and serve injury Gounset for the Petitioner: SRI PARIKSHITH KUruR Counsel forthe Respondents: SRI K.SUDHAKAR REDDY, Sr. SC FOR lT WRIT PETMON NO: 29119 OF 2025 Between: qeep{ Mundada, S/o Sai Jagdish prasad Mundada, Aqed about 42 vears. O-cc- _Business, 1 5-9-'134, Near Ganesh Temple, Mahirajgunj, HyderaOaOj 500001 ...PETMONER AND

2. ltrcqnp Trx Officer, Ward 4(1), Hyderabad tT Towers, AC Guads Masab Tank HyderabaG 500OO4 I.ne.p{ryrpat Chief Commissioner of tncome Tax,, Ap AND TS, 10th Floor, G Block, l.T.Towers, 1 0-2-3, A.C.Guards, Hyderabad -SOOO04

3. Assessmenl Unit, National Faceless Assessment Centre lncome Tax 99q9,!TSIl1. MinEtry..of Firance Room No. 4o1, 2nd Ftoor,-E-Ra;i- Jawaharlal Nehru Stadium, Delhi- 110003 ...RESPONDENTS P-etitiwr..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, order or direction, more particularly one in the nature of writ of Mandamus, declaring the Assessment order dated 15.0s.2023 passed by the 3rd respondent uls 147 r/w section 1448 ot the lncome Tax Act tor A.y. 2014- 15 vi& DtN No. |rBA/AST/S/147t2023-2411052825822(1) and the notice u/s 148 dated 22,07.2022 vide DtN No. trBA/AST/M/148_1t2o22-23t1044030072(1), issued by the JAo (1st Respondent) instead of FAo (3rd Respondent) as void, illegal and contrary to the Principles of Natural Justice. lA NO: I OF 2o25 139 Petition under Section 151 CPC praying that in the circumstances stated in the afJidavit filed in support of the petition, the Higih Court may be pleased to stay all further proceedings pursuant to the Assessment Order dated 15.05.2023 passed by the 3rd respondent uls 147 r/w section 1448 of the lncome Tax Act for A.Y 2014-15 vide DIN No. ITBA/AST/5114712O23-2411O52828822(1) and may pass such other orde(s) as the Hon'ble Cdurt deems fit and proper in the interests of substantial iustice, as otherwise the Petitioner would be put to irreparable loss and serve iniury. Counsel for the'Fetitioner: SRI PARIKSHITH KUTUR Counsel for the Respondents: SRI K.SUDHAKAR REDDY, Sr. SC FOR lT WRIT NO: 29124 oF 2425 Between 500001 AND Mundada, S/o Sai 1$9-134, Jagdish Prasad Mundada, Aged aPottt 4? yqaq, Near Ganesh Temple, Mahaneiguni, HyderabaG ..:PETIflONER

1. tnconre Tax Officer, Ward 4(1), Hyderabad lT Towers, AC Qlards Masab Tank Hyderabad- 500004

2. The Frincipal Chief Commissioner of lncome Tax, AP^& -TS, 10th Floor, C- Block, l.T.towers,'l A-2-3, A. C. G uards, Hyderabad -50OOO4

3. Assessment Unit, National Faceless Assessment Centre lncome Tax Department;--ffinfuty of Finance Room No. 4O'1, znd Floor, E-Ramp Jawahartal Nehru Stadium, Delhi- 110003 ...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, cider or direction, more particularly one in the nature of Writ of Mandamus, declaring the Assessment Order dated 11.O5.2O23 passed by the 3 respondent u/s 147 r/w section 1448 of the lncome Tax Act for A.Y. 2015-16 vide DIN ITBA/AST/5114712O23-24fiO52742579(1) and the notice u/s 148 datek 23.A7 .2022 vide Dl N No. ITBA/AST I Ml 1 48 _1 12022-231 1 O44O29995( 1 ), issued by r40 the JAO (1St Respondent) instead of FAO (3rd Respondent) as void, illegal and. contrary to the Principles of Natural Justice. 1 Petition u1pe.q Secti.on 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 prooeeclings pursuant to the Assessrnent Order dated 1 1 .05.2023 passed by the 3rd ry9pg1lde1t uls 147 r/w section 1448 of the lncome Tax Act for A.Y 2015-'16 vide DIN No. ITBA/AST/St147t2OZ3-24t1OS2742Stg(1) and may pass such other order(s) as the Hon'ble Cdurt deems fit and proper in the interests of substantial justice, ae othenrise the Petitioner would be put to irreparable loss and serve injury. Counsel for the Petitioner: SRI PARIKSIIITH KUTUR Counsel for the Respondents: SRI K.SUDHAKAR RE Sr. SC FOR lT ME Anandhan Agriculture Co-Operative Mandal Chief Executive f f,

1. Assessrnent Neur Delhi, Fkiofii New Delhi - 1

2. The ,lncome Tax Officer, Circle - 1 , Nizambad, lncome Tax Office, 6-2-156i/3, Subhash Nagar, Nizambad - 503 fi)2, Telangana

3. The Office, 6-2-',1 Commissioner of lncome Tax, Subhash Nagar, Nizambad - - 2, lncome Tax O02, Telangana. .RESPONDENTS Petition under Article 226 ot lhe Constitution of India praying that in the circumstances staled in the affidavit filed therewith, the High Court may be pleased to issu$ wiit ot Mandamus or any otner "or.rn"," *ri,-o"", "r. !1 Direction, declaring.that t4l a. the ortier passed uts 147 r/w sec. 144 rlwls 144H- of the lncome Tax Act' 1961 ' dated 06.01:2025,.&earing DIN No.. ITBA/AST/S/14712024-2511072388751(1), by the 1st Respondent, for the Assessment Year 2O2O - 21 and b.the consequential penalties levied uls. 27OA and 272(1)(dl of the lncome Tax Act, 1961 date,9 16.07.2025, by lhe 1st Respondtsnt, vide DIN No.'s.lTBA/PNLlFl27oN2o25-26t1o78578641(1) & ITBA/PNLIFl272A(1Ndy2O2s- 2611078592706(1), for the Assessment Year 2O2O - 21 m arbitrary, illegal, bad in law, void-ab-initio, violative of the principles of natural justice, apart frorh being violative of Articles 14, 19(1Xg) and 265 of the Constitution of ipdid'rand Sec 'l4BA of the lncome Tax Act, 1961 and to consequently set aside the same in the interests of justice. IA'NO: 1 OF ?0,25 . - ; ; Petition, under Section 151 CPC praying that in the circumstances stated in the'affitiavit filed in support of the petition, the High Court may be pleasedto stay all fUrther proceedings, including any recovery, pursuant to the notice issued u/s' l48;ofjfhe inci:me tax act, 1961, dated 26.03.2024, bearing DIN and ltotiee No.TfBNAST/St148-112o23-24/1063348o48(1), by the 2d respondent, for the AsSessrneht. year 2O2O-2O21; pending disposal of the above writ petition; and pass. Such oiher order or orders as this Honble court may deem fit, just and proper,.in the circumstances of the case. .t Gounsel for the Petitioner: SRI A.V.A.SIVA KARTIKEYA Counsel for the Reipondents: Ms. J.SUNITHA, Sr. SG FOR tT WRIT PETITION NO:. 29212 OF 2025 Between: Ben Flolistic Enterprises Pvt Ltd., PVT LTD, 5-1007, B. R. Nagar, Old Alwal, Tirumalagiri, HyOeiaOad - 500010. Rep., by its Finance Director, Mr. N. Jairaj, 9o. Mr. N. Vijaya Rao ...PETITIONER AND .i::.. {; The Deputy Commissioner of lncome Tax, Central Circle - 3(3), Aayakar Bhavan, Basheerbagh, Hyderabad - 500004. t42 ...RESPONDENT Petition uncier-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 aii order or direction, especially one in the nature of WRIT OF MANDAMUS holding, that the notice issued by the Respondent dated 24.10.2024 issued under Sdct'ron '148 of the Act with DIN and Notice No.ITBtuAST/51148_112O24-25/,1069931753(1) for the assessment year 2023-24, as being illegal, arbitrary and gassed in gross violation of principles of natural justice without application of mind, and oonsequently set aside the same. lA NO: 1 OF 2025 Petition under Section 151 CFC praying that in the circumstances stated in the affidavit filed in support of the petition, the High Court may be pleased to stay all consequenlial proceedings pursuant to issuance of notice u/s.148 of the Act by Respondent daled'.24.10.2o24 for the assessment yeat 2023-24. Counsel for the Petitioner: SRIAV.RAGHU RAM Counsel for the Respondenfi SRI N.PRAVEEN REDDY, Sr. SC FOR lT WRIT PETITION NO: 29481 oF 2025 Between: Mr.Sridhar Tgggalg, Sfo._T_eegala Somanarsaiah, aged 49 years, Occ.private B-19..k_1t4, Apama Cyber zon,'l,tallagahAb, Lingampalli, Employee,. R/9. - Rangareddy - 500 019, Telangana. AND 1 . Asses_sment_Unit, lncome Tax Dgparknent; National e-Assessment Center, New Delhi, Room No.401, 2nd Floor. E-Ramp, Jawaharlal Nehru Stadium. New Delhi - 110 003. ...PETITIONER

2. The lncome Tax fficer Ward - 12(1), Hyderabad, Aaykar Bhawan, Opposite LB Stadium, Basheer Bagh, Hyderabad - 500 0O4. Teldngana.

3. The Princip_al Commissioner of lnoome Tax, Hyderabad - 1, Aaykar Bhawan, Opposite LB Stadium, Basheer Bagh, Hyderahid - 50O 004, Tetdngana. i I ...RESPONDENTS Petition unber Article 226 of lhe Constitution of lndia praying that in the circumstances stated in the affidavit filed therewith, the High Court may be 143 pteaseotoissueawritofMandamusoranyotherappropriatewrit'orderor Direction, declaring'that .. 'TBA/A'T lsl147tzo23-241rc628339'2a(1)' a. the ord., passed u/s 1 47 rlwsec. 1 44 rtwts 144}of the lncome Tax Act' 1961' dated 1a.o*.2oz4, bearing DrN No. the tst Respondent, for the Assessrnent Year 2018 - 19' and b. the consequential penalties levied u/s' 27OA and 271AAC(1) of the lncome Tax Act, 1961 dated zti.w.zgz4 And 27.og.2o24, by the 1st Respondent, vide DIN Nos. ITBA/PNL/F/27 o N2a24-25/1 069066 1 03( 1 } & ITBA/PNL lF t27 1 AAc(1y2,024- 2ilil)6s2*?91(1), for the Assessment Year 2o18 - ls' as arbitrary, il*egal, uao in law, void-ab-initio' violative of the principles of natural iustice;apartfrorrrbeingviolativeofArticlesl4.lg(1Xg)and26soteConstitution of tndia and Sec t48A of the lncome Tax Act. 1961, and to consequently set asitie the sarne in the interests of justice' 'QP.eti.gn f;ffi 151 CPC praying that i1 the circr'rmstances stated in the : afftdavit,ftles,lh sry..port of the petition , the High Court may be pleasedtp stay all, furttrer f Pqqfgqpqi,', tnctudi ng a ny recovery' pursuant to the notice issued u/s I[:'48 of,the lncgrne Tax Act, 1961' dated 19'04'2A22 , bearing DIN and Notice No' lW22-23t 1 0427 8A67 2(1 \' bv the 2nd ResPondent, for the ITBA/AST/S/ 1 48 Assessment Year 2018 - 19, pending disposal of the above Wit Petition, Pending disposal of the above Writ Petition' -1 Counsel for the Petitioner: SRI A'V'A'SIVA KARTIKEYA CounselfortheRespondents:Ms.B.SAPNAREDDY,ST.SCFoRIT Between: Kannaiah' Madhusudhana Kannaiah, s/o. -chengalrayulu -Fiio, ioz Ner'i vaSavi Nagar' sai ;;o.;-o;d]iiri#"", Karkhana, ;fi[rfriiigiri, Hyieraoao - 500015' Telangana' AHVPKeSSB Aoed about 49 Baba TemPle, lndia Pan No. .PETITIONER AND 144

1. lncome Tax Officer, Ward 10 Tank, Hyderabad, Telangana, AC Guards, Masab Tank, Hyderabad, 500@4 ' 1

2. Th.ePrincipal Commissioner oJ lncome Tax I, Hyderabad lncome Tax Towers, lT Tower, Ac Guards, Masab

3. The National Faceless Assessrnent Centre lncome Tax Department, Ministry of Finance Govt. of lndia, New Dehi.

4. Union of lndia, Ministry of Finance Rep. by its Secretary, 166-8 North Block, New Delhi - 1 1O OO1. 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 ...RESPONDENTS (i) lssue a Writ, Order or Direction, more parlicularly, one, in the nature of Writ of Mandamus, declaring the actign of the Respondent No. 2 in passing an Order datd 2,1.032024 U/s. 148A(d), Notice u/s. 148 dated 21.03.2024 calling for incorne for A.y. 2017-18 and passing of Assessment Order u/s 147 rlw Section 144 and Section dated 11.O3.2O25 as illegal, arbitrary, bad in taw and violative of Artictes .t4, and 265 of the Constitution of lndia 19 (ii) Set aside the order dated 21:03.2024 uls. 148A(d), Notice u/s. 148 dated 2't.03.2024 calling for income for A.y. 2017-18 and Assessment Order passed uts 141 r/w Sediron 144 and Section dated 11.03.2025 and any consequent proceedings as lacking in jurisdiction. Counsel for the Petitioner: SRt FOLKAIIIPALLY PAVAN KUMAR RAO Counsel for the Respondent No.1 to g: Ms. B.SAPNA REDDY, Sr. SC FOR lT Counsel for the Respondent No.4: DEPUTY SOUCTTOR GENERTAL OF INDIA WRIT PETITION 7&Wl oF 2025 Between: Madhusudhana Kannaiah S/o. years, Occ. Business. Karkhana, Tirumalaoiri AHVPK95O6B Having 2O2 , Hyderabad Kannaiah, Aged about 49 _Nagar, Sai Baba Temple, Telangana, lndia Pan trto. 500015, t45 ...PETITIONER AND

4. lncome Tax Officer, Ward 1O (1), Hyderabad lT Tower, Ac Guards, Masab Tank, Hyderabad, Telangana, 500004 The Principal Commissioner of lncome Tq1!,.Hyderabad lncome Tax Towers, AC GuardS, Masab Tank, Hyder:abad, 500004 The National Faceless Assessment Centre, lncorne Tax Department Ministry of Finance Go!/t. o'f lndia, New Delhi. Union of lndia, Ministry of Finance Rep. by its Secretary, 166-8 North Block, New Delhi - 110 001' ...RES'.NDENTS Petition under Art'lcle 226 of the Constitution of lndia praying that in the circumstances stated in the affidavit filed therewith, the High Court may be pleased to (i) To lssue a Writ, Order or Direction, more particularly, one, in the nature of Writ of Mandamus, declartng the action of the Respondent No. 2 in passing an: Of6oI dded 2O:O4.2A22 uls,148A(d), Notice u/s. 148 dated 2O.O4.2A.Z2caWrirg, fo,r incorne for A.Y. 2015-16 and passing of Assessnrent QSFr ,uls 147 rlw Segtion 144 and Section dated 12.O3- Arbitrary, bad in law and violative of Articles 14, tS [email protected]$4fii&e,Gor'rsfritution of lndia' ! " (ii) Set as@,P fh*'r, g}q-f- dated 2O".O4.2O22.uls. 148A(d)' Notice u/s. 148 dated ZA.A4.mZe e$ing for income for A.Y.2015-16 and Assessment Order. passg{...gls 147 rtw Section 144 and Section dated 12.03.2424 and any consequent proceedings as lacking in jurisdiction. Counsel for the Petitioner: SRI POLKAMPALLY PAVAN KUMAR RAO Counsel for the Respondent No.l to 3: Ms. B.SAPNA REDDY, Sr. SC FOR IT Counset for the Respondent No.4: DEPUW SOLIGITOR GENERIAL OF INDIA WRIT PETITION NO: 30017 OF 2025 Between: Gradiente lnfotainment Limited, Flat No.306, Road No.12, 3rd floo1, lt{ay Fair C"rO"ni, #njara Hills, Hyderbbad 500034, Telangana Rep. by its Director Vimal Rai Mathur t46 AND

1. The National Faceless Assessment Center, Ineome-tax Department, New Delhi, lndia

2. comrnissioner of tncome Tax, center circle-l(2), Hyderabad 3. The Assessment.. unit, lncorne Tax - Department; Ministry of Finance, Government of-lndia. ..PETITIONER ..iRESPONDENTS Petition under Article 226 ot'lhe- Constitution of tndia praying that in the circumstances stated in the affidavit filed therew[th, the High Court may be pleased to issue a writ, order or direction tnore particutarly in the nature of a Writ of Mandamus deciaring the order under Section 148A(3) dated 27.06.2025 bearing DIN and Noticel No.ITBA/AsTtFtl4sNzozs-z6t1o7tg4z17l(1), and the consequent notice Uated 27.06.2025 u/s 14g bearing DIN and Notice No. |TBA/ AST/S/148-112}25-26fi077942525(1) for the assessment year 2O21-22 as being void, illegal, arbitrary,'without jurisdiction, violative of Articte 14 of the Constitution of lndia and consequenfly set aside the same. lA NO: 1 OF 2025 Petition under Section 151 CPC praying thatin tfie"circurnstances stated in the affidavit filed in support of the petition, the High Court may be pleased to stay all further proceedings consequent to the notice dated 27.06.2025 u/s 14g bearing Dl N a nd Noti ce No. lrBA/AST/s/1 4g_1 tzozs- 261 1 orrg42s2s(1 ). Counsel for the Petitioner: SRI KAILASH NATH.P.S,S counsel for the Respondents: sRl N.PRAVEEN REDDy, Sr. sG FoR lr r Between: . srinidhi Enterorise:, F"p !v ilq partne_r, Mrs.susmitha vemuri, plot No 28, Frat No 3, s?i' La(shmi n'edilJe-ncvj SffiiiN;gli"M;0il d'd;"i\4ilupur, Hyderabad, Telangana- 50O04g AND !l' l: t

1. Assessmeni'U1it, .[come Tax Department, Room No.4O1, 2ndFloor, E-Ramp, jawafriiLf 003. ...PETITIONER National e-Assessment Center, Nehru Stadium, New Delhi-l 1d 147

2. lncome Tax Officer, Ward-8{1), lT Towers, AC Guards, Masab Tank, Hyderabad-500O04

3. Principal Chief Cornmissioner of lncome Ta& AnQlrq Prad_esh and Tetanlana, Hyderabad 10-2-3, Room No.922, Sh Floor, lV Block, lT Towers, AC Guards, Hyderabad-s00 0o4.

4. Union of lndia, Rep. by its Secretary, Ministry of Finance, Goyeryment of tndia, 3rd Floor, Jeevan-Deep Buildingr, Sansad Marg, New Delhi-l10 001 . ...RESPONDENTS Petition under Article 2% of the Constitution of lndia praying that in the circumstances stated in the affidavit fited therewith, the High Court may be pleased to issue a Writ of Mandamus or any other appropriate writ, order or direction - a. declaring the notice under Section 148A(b) dated 24.01.2024, Order under Section 148A(d) datpd 1Z.O3.2VX and NOtice under Section 148 of the lncome Tax Act, 1961, dated 13.03.2025, passed by 2nd Respondent for the assessment year 2A2A-21as being without i.urisdiCtion and contrary to faceless assessment procedure laid down - .in- -.$ffioh, , i44Bof , the lncome Tax Act 1 9Olandconsequently:, ., ,,'', t i-Jr.;lii b.to set-aside the assessment order under under Section 27 2A(2\(d) Section 147 dated 27.U.?.A25 dated 1 3.O5.2A25 issued,bglr,ithe **.S&spo,ndint .for the assessrnent year 2O2O -2 1 as being without Jurisdiction, arbitrary, itlegBl, bad in taw, void-ab-initio, apart from being violative of Articles 14, t9(1XgD and 265 of the Constitution of lndia and contrary to faceless assessment procedure laid down in Section 1448 of the lncome Tax Act 1961 and conseguently set-aside the same in the interests of justice. i. lA NO: 1 OF .t:? Petitio 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 all -Bu*her proceedings, including any recovery, pursuant to the impugned notice jl1|"r section 14SA(b} dated 24.01.2024, order under Section 148A(d) dated 12.03}.20t25 and nothe under Section 148 dated 13.03.2A25 issued 148 by the 2ndRespondent, under Section 147 read with Sections 1 44 and144B of the lncome Tax Act, 1961for the assessment year 2A2O-21 and demand order dated 27-U.29ZS and penalty proceedings dated 13.05.2025,.pending "disposat.ot the Writ Petition as othenruise the Petitioner will be put to severe loss and hardship. Counselior the Petitioner: Ms. AKRUTI counsel for{he Respondent No.l to 3: Ms. B.sApNA REoDy, sr. SCroR IT counsel for the Respondent No.4: DEpuTy soL{ctT"crn-eeNeiini op rxon WRIT PETITION NO: 30O35 OF:802S Betvyeen: Nitin Navand.her,- s/o .Gopik'!h?n Navandher, Aged About 44 years, occ - -Hvo'erauio Pgsqpps_,- FUo. 4-3-246 A G_qirathi Lane, sulta-n Bazar Kothi, 500095, Telangana AEIPNOSZ2R ...FET]T!oNER AND

1.Assistant Commissioner of lncomg Tax, Circle ,l2 Jlt, lfidefabad, Aaykar Bhawpn, opposite LB Stadium, Basheer Bagh, HWratiad;T;lahb#;-: 500004

2. Tate Principal Commissioner of_lncome_ fqx 1, Hyderabad l0th Floor, C Block, lT Towers, AC Guards, Hyderabad-S00 004

3. The National Faceless Assess1re-ll Centre, lncome Tax Department Ministry of Firiance Govt. of lndia, New Delhi

4. Union of lndia,^Milristry of Finance Rep. byits,Secr,etary, l66iB North Block, .New Delhi - 110 001. '.' -- - ' Petition uhder Article 226 of the Constitutisn sf lndia praytng that in the circumstances stated in the affidavit filed therewith, the High Court may be pleased to . ...RESPONDENTS t. lssue a writ, order or Direction mor,e particularly, one, in the nature of writ of Mandamus, declaring the action of the Respondent No. 1 in issuing a Notice u/s. 148 dated 27.o6.2a2s calting for Retum of lncome for A.Y- 2021- 22 as illegat, arbitrary, bad in law and viotatiye of Articles 14, 19 and 265 of the Constitution of lndia, set aside the Notice issued by Respondent No.l u/s. 14g of lncome Tax Act, 1961 dated 27.06.2025 calting for the Return of lncome of the t49 Petitioner for A.Y.2O21- 22 and any conseguent proceedings as lacking in jurisdiction and. lA NO: 1 OF 2025 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 grant an interim stay on the operation of the Notice issued u/s. 148 of the Act dated 27.06.2025 .calling for income for A.Y. 2021- 22, and further stay all consequential proceedings initiated or contemplated by the Respondents. Counsel for the Petitioner: SRI FOLKAMPALLY PAVAN KUMAR RAO Counsel for the Respondent No.l to 3: Ms. B.SAPNA REDDY, Sr. SC FOR lT Counsel for the Respondent No.4: DEPUTY SOLICITOR GENERIAL OF INDIA Between: Sri Venkateshwara S/o. Telangana, lndia Rfo, AND officer, Kuruma ...PETITIONER

1. Assessment Unit, National ' Ficeless Assessment Centre, lncome Tax Department, Ministry of Finance, Fkoom No. 4A1, 2nd Floor, E-Ramp, Jawaharlal Nehru Stadium, Dethi- 11OO0&

2. The 'income Tax officer, Wad 4(1), Hyderabad I T TOWER, AC Guards, Masab Tank, Hyderabad-s0O004, TelarBana,

3. Union of lndia, Represent by Secretary Ministry of Finance North Slock, New Delhi-110 001 ...RESPONDENTS Petition under Article 226 of the Constitution of lndia praying that in the circumstances stated in the affidavit fibd 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 holding that the notice issued (JAO) by 2"o Respondent under section 18 Dated. 19.04.2022 vide DIN No. ITBA/AST lsl148_112022-23t1}42781}fi(1) for the Assessment Year 2018-19 150 and the consequential order passed by the 1st respondent uls. 147 r.w.s 144 read with section 144Bot the lncome-tax Act Date of Order 22.O2.eO24, DlN. ITBA/AST/S/14712023-2411061339545(1 ) for the Assessment year 2018-19, as arbitrary, illegal, bad in law, void ab initio, viotation of principles of natural justice apart from violation of Articles 1a, 19 (1)(g) and 265 of constitution of lndia apart from being violative of provisions of section 1484 and section 149 of the Aot and also contrary to the circular issued by CBDT and provisions of section 151A of the Act, and consequenlly set aside the order passed by 1st Respondent u/s. 147 r.w.s 144 read with section 1448 ot the lncome-tax Act Date of Order 22.02.2024, DlN. lrBA/AST/s 11 47 12023-2411 061 339545( 1 ) for the Assessment year 2ol 8-1 9 and all consequential proceedings pursuant lhereto. lA NO: 1 OF Petitiori'under section 151 cPC praying that in the circumstances stated in thb affiddvit'flled'.in support of the petition, the High courl inay be pleased to s(ay all furtherr proceedings, including any recovery, pursr.iant to theorder passed by the 1st Rdspondent uls. 147 r.w.s 144 read with section ,t44Bof the.lncome-lax Act Date of Order 22.02.2024, DtN. tTBA/AST/St14zt2O2Z-24t106133984S(;t[or the Assessment Ye'ar 2018-19 and stay of Demand notice under section 156 Datd. 22:32,2023 vide DlN No.ITBtuAST/S/156/2023 -24t1}6133gt}4(1) for the AssessmeRt Year 2018-19. 'I !, ""un""l:::-tnePetitioner:"-''"'Xi?'ril,'^llx01"Jlt*["T,Ir1I^* Couns6l forthe Respondent No.l & 2: Ms. B.SAPNA REDD! Sr. SG FORIT Cc;lunsel forthe Respondent No.3: DEPUW SOLICITOR GENERAL OF INDIA WRIT PETITION NO:30095 oF 2025 Between Sri Venkateshwag Srygmy Devasthanam, Rep. by Executive Ofiicer Kuruma Kamanjaneyuru s/o- Kuruma Sanjanna Aged about 57 years, occupation. Executive ofricer, R:/o. srinivasafuram cliitioipirrv'tiyJ6riuIil3to6'b-iri Telangana, lndia pAN. AAATS738bG, AssJri-Ent-Ve dr. zOZO_ii -- AND ...PETITIONER l5l 1 2 Assessment Unit, National Faceless Assessment Centre, lncome Tax Department, Ministry of Finance, Room No. 4O1, 2nd Floor, E-Ramp, Jawaharlal Nehru Stadium, Delhi-110 003. The lncome Tax Officer, Ward 4(t), Hyderabad, I T TOWER, AC Guards, Masab Tank, Hyderabad-s000O4, Telangana,

3. Union of lndia, Represent by Secnetary, Ministry of Finance, North Block, New Delhi-110 001. ...RESPONDENTS Petition under Article.2Xi 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 appropride writ, order or direction mor.e particularl)/ one in the nature of WRIT OF MANDAMUS holding that the notice issued (JAO) by Znd Respondent under section 18 Dated. 12tO312O24 vide DIN No. ) for the Assessment Year 2A2O-21 and ITBA/AST/S114S_112023-2411062465732(1 the consequential order passed by the 1St responrdent uls. 147 r.w.s 144 read with section 1448 of the income-taX,, Act Date of Order 1110212025, DlN. IT8A/A5T/511471202+2511073176121(1) for the Aqggsgment Year 2O2A-21, as arbitrary, illegal, bad in law, void-ab initio, violation of principles of-natural justice apart frorn violatbn of Articles 14,.19 (tXd and265 d Constitution of lndia apart 149 of the Act and from being violative of provisions.qf 9ec!!on 14SA ryg,,Seg|ion also contrary to the circular issugp.,by CBDT ,ttdfpy$Tgl",of Slion 151A of the Act, and consequently set asidg-the. order passed by 1st Respondent u/s. 147 r.w.s 144 read with section 1448 of the tncome{ax Act Date of Order 11tO2t2O25, DlN. ITBA/AST/S/1 4712O24-25t1O7g176121(1) for the Assessment Year 2A2O-21 and all consequential proceedings pursuant there to. lA NO: 1 OF 2025 Petition under Section 151 Crc praying that in the circumstances stated in the affidavit filed in support of the petition, the Higth Court may be pleased to stay all further proceedings, including any re@very, pursuant to the order passed by th€ 1st Respondent u/s. 147 r.w.s 144 read with section 1448 of the lncorne-tax Act Date of Order 1110212025, DlN. ITBA/AST/511471D24-2511O73176121{1) the Assessment Year 2O2O-21 and stay of Demand notice under section 156 Dated. 111O2t2O25 vide DIN No: IT8A/A5T/51156112024-2511073183215(1) for the Assessment Year 2020-21 . t52 Counsel for the Petitioner: SRI D.V.PUSHPA VARDHAN,.REP. FOR SRI THANNERU CHAITANYA KUMAR Counse! for the Respondint No.l & 2: Ms. B.SAPNA REDDY, Sr. SG FOR lT Counsel for the Respondent No.3: DEPUTY SOLICITOR GENERAL OF INDIA W.RIT PETITION NO: 30097 0F 2025 Between: Sri Venkateshwara q^ramy Devasthanam, Rep.by Executive .officer Kuruma Ramanjaneyulu S/o,'Kuruha Sanjanna Aged atiout 57 years, Occ-upation. Executr-ve officer, Riro. Srinivasapuram Chikkadapally Hyderibad dOOO2O Telangana, India PAN.AiavATS7389G, Assessment i eai. ZOi A-t ...PETITIONER AND

1. Assessment Unit, National Faceless Assessment Department, Ministry of Finance, Room No. 401, Jamharlal Nehru Stadium, Delhi - 110 003. Centre, lncome Tax 2nd Floor, E-Ramp,

2. The lncome Tax officer,_qq( {1), Hyderabad tT TOWER, AC Guards, Masab Tank, Hyderpbad-S0o004, Teiangana, S. Qnl_o! -qf_h1dja, Represent by Secretary, Ministry of Finance, North Block, New Delhi-l10 001 ...RESPONDEI{TS Pctition under Article 226 of the Constitution of lndia praying that in the circumitances, stated {in lhe affidavit filed therewith, ttre Hign Court may be pleased 'to.tissue an appropriate, writ, order or direction more particulady. one in the natUre of WRIT OF MANDAMUS hotding rhat the notice issued (JAO) by 2d Respondent under ; section 148 Dated. 27.03.2023 vide 'Ottt No. the Assessment year 2O,16-17and ITBA/AST/S/148_112n22-2311051425687(1Xor the consequential or&i.passed by the lst respondent u/s. 147 r.w.s 144 read with section 144Bof the lncome{ax Act Date of Order 16.02.2024,' DlN. ITBA/AST/S/1 47 l2i2i924l 1061O41 1 21 (1 ltor the Assessment year 2016-1 7, as arbitrary, illegal, bad ih law, void ab initio, violation of principles of natural justice apart frc,m violation ot'Articles 14, 19 (1Xg) and 26s of constitution of lndia apart from being violative of provisions of section 14BA and section 149 of the Act and also contrary to the circular issued by GBDT and provisions of section ,ls.lA of the Act, and consequ$fly set aside the order passed by ist Respondent u/s. 147 r.w.s 144 read with,seition 1448 of the lncome-tax Act Date of order 16.02.2024, .i: r53 DlN. ITBA/AST/5fi4712O23-241fi61O41121(1 )for the Assessment Year 2016- 17and all consequential proceedings pursuant thereto. t:t - lA NO: 1 OF 2025,. , 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 tst Respondent u/s. 147 r.w.s 144 read with section 144Bof the lncome-tax Act Date of Order 16.02.2024, DtN. tTBA/AST/51147t2O23-24t1O61O41121(1)for the Assessment,.Year 2016-lTandstay of Demand notice under section 156 for the Dated, 16.O2.&4.-+ride DIN No.ITBA/AST/S/15612023-2411061041512(1) Assessment Yeaf 2() 16-17. Gounsel for the Petitioner: SRI D.V.PUSHPA VARDHAN, REP. FOR Counsel for the Respondent No.l & 2: Ms. B.SAPNA REDDY, Sr. SG FOR lT Counsel for the Responde nt No.3 : DEPUW SOLICITOEGENEML OF t NDIA r: r' WRIT PETITION NO : 30It 2 OF-30, ?-5 * !.,*1;;i ;5 *rs, if 11 ;.; : Mr. Kyasd Harieshwar, . S/o. Mr. K Srinivas Rao, _aged 37years, Ocq- Busindss, R/o. H No 3 - 2 -3241326, Soma Sundharam Street, Secundembad, Hyderabad-500003, Telangana, lndia. ...PETITIONER AND ' i,. .:

1. The Assistant Commissioner of lrrcome Tax, Circle fl1),Hyderabad; lT Torrer, AC Guards; Masab Tank Hyderabad - 500004, Telanagna.

2. Assessm-ent Unit, lncome Tax Department, National e- Aisessrnent Center, New Delhi, Room No.- 401 ,2nd Floor, E-Ramp, Jawalrarlal l,lehru Stadium, l,lew Delhi - 11O 003.

3. Addl. Commissioner of lncome -Tax, Range- 6, Hyderabad, lncome Tax Towers, AC_ G-uards, Masab Tank, Hyderabad - 5O0 004, Tebngana. ...RESPONDENTS Petition under Article 226 of the Constitution of lndia praying that in the in the affidavit filed therewith, the High Court may be circumstan"r" pleased to issue a Writ of Mandamus or any other appropriate Writ, Order or "tbt"d 154 Direction, declaring that the Notice issued by the 1st Respondent, u/s 148 of the lncome Tax Act, 1961, dated 30.06.2025, bearing DlN.- ITBA/AST/S114}_112O2S- 2611078008061(1) for the Assessment Year 2021 - 22, as arbitrary, illegal, bad in law, void- ab- initio; violative of the principles of naturat justice, apart from being violative of Articles 14, 19(1Xg) and 265 of the Constitution of lndia and Sec 148A of the lncome TaxlAct, 1961, and to consequently set aside the same in the interests of justice. lA NO: I OF ?0.25 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 pteased to stay all further proceedings, including any recovery, pursuant to the notice u/s 148 of the Act, dated 30.06.2025, issued by the 1st Respondent, vide DIN and Notice- IT8A/A5T/51148-112A25-2611078008061(1), for the Assessment Year 2021 - 22, pending disposalofithe above Writ Petition. Counsel for the Petitioner: Ms. SYEDA SAJIDA SAMREEN FATHIMA, REp. FoR SRI AKSHAY MANTRI Counsel for the Responderlts: Ms. B.SAPNA REDDY, Sr. SC FOR lT The Court made the following: COMMON ORDER ---J efrr.. $1.:,' i;I,,, ) n t THE HON'BIE THE CIIIEF SRI APARESH I({'MAR SINGH AND THE HON'BLE SRI JUSTICE G.M.MOHII'DDilT WRIT PETITION lttqs 2349L, L295,6, 23495, 23499, 235OO, 2352L, 235,30 L235,32. 2357 L' 23,57 5. 235,8,0' 23697 | 2373,3. 23837. 23847, 238,69, 238,77, 23995. 23ggg, 23901, 2390,3, 2390,8, 239L1, 23958 , 23ggg, 24()5(), 24?56 '24377, 244L5, 245,0,4, 24528, 24748, 248,A6, 2487 L. 24897, 2490 L, 2490,5, 249 L l, 25 L L7, 25 L52, 25.228,, 25255.. 25262. 25273. 252a9, 25503, 25729,2574L,, 61 24235 2429L 243L 1()8 19 2s8,57 25858 2 25,8,6L xt 259t9. 25947. 260L8. 260,34. 2605,5. 26097. 26LO5., ?;6107, 26L5,9, 26L8L, 263L7, 26323, 26.43A, 26496, 26s80 267L 26a47 2707, 27 311 27 2V67L 277o,0 27545 2 7 I 1

27789.278i51, 16q, 28L94, 28315, 28443, 28,499,, 28,ffi7 . 286OL. 2A65A. 2Aa72. 28A7 3. 2a9O?. ?gg?.g<fl, " 281969. 29042. 29LL9. 29L2:4. 29L35,, 292L2..29A8-J-^.- " 29823.2;9994.3()()17, 3()()3(), 30035, 30095, 3(X)95, 3,0,097 & 3Ol L2 of 2o25 COMMON ORDER: Sri Dundu Manmohan, Sri P. Soma Shekar Reddy, Sri A.V. Raghu Ram, Sri P. Soma Shekar Reddy, learned counsel representing Sri P. Srikanth Rao and Sri P. Pavan Kurnar Rao, Sri V.V.S. Ankith, learned counsc[ reprcsenting Sri A.V.K.Suryavara Prasad, Sri Gajanand Chakravarttri, learned counsel representing Sri Upadhyay Raghavender, , I Sri A.V.S. Siva Kartikeya, Sri Karan Talwar, Sri D.V. Pushpa Vardhan, learned counsel representing Sri T. Chaitanya Kumar, Ms. Syeda Sa.iida Samreen Fathima, learned counsel 2 representing Sri Akshay Mantri, sri P. Venkata prasad., learned counsel representing Ms. v. Gayatri priya, Ms. pragathi Mandapalle, learned counsel representing Ms. Sneha Asthana, Ms. N. Arthi, Ms. P. Praneetha sri, learned counsel representing Ms- Sheetal srikanth, sri Ya.sh Jain, learned counsel representing sri M. Prarrav, Sri s.P. chidambararn, learned counsel representing sri. Naga Deepak, Ms. Hema Jaiswal, Ms. P.K. Kalyani, learned counsel representing Sri Amancharla V Gopala Rao, Ms. Alsrrfi Agamral, Sd. Kirath Singh, learned counsel representing Ms. K. Ikuthi, Sri T. Pradyoth, sri Shriraj Manyam, learned counsel representing M/s. R.s. Associates, and sri P.s.s. Kailash Nath, learned counsel for the petitioners. Ms. B. Sapna Reddy, Ms. J. Sunitha, Sri A. Sudhakar Reddy and sri N. Praveen Reddy, learned Senior Standing Counsel appears for the lncome Tax Department.

2. tn all these writ petitions the challenge is to the initiation \ o[ proceedings under sections 1a8(A] and r48 of the lncome Tax Act, L96L (for short, "thg Act") by the .Jurisdicrional Assessing Officer (JAO). { t J

3. Petitioners though have taken other pleas in most of these writ petitions, but they submit that the issues involved in the present batch of writ petitions have been considered and settled by the judgment rendered by the Learned coordinate Bench of this Court in W.P.No.263O 4 of 2024 vide order dated 28.04.2025 foltowing tlre decision rendered in the case of Kankanala Ravitrdra Reddy vs. Income Tax Olf,icerl. It is submitted that the present writ petitions may be disposed of on same lines after setting aside the impugned proceedings under Sections 1.t8(A) and 148 of the Act and on similar terms as are set out in the case ofKankanala Ravindra Reddy (supraf and also'in W.P.No.263O4 of %J24, dated 28.04.2025.

4. In support of the submissions made by the learned counsel for the petitioners, they relied on the judgments of the Bombay High Court in Hexaware Technologies Ltd. ' Vs. Assistant Commissioner of l:rcome Tax and others2, Abhin Anilkumar Sah Vs- lncome Tax OIIicer (International Taxation) and others3, Bank of India Vs. Assistant ) ' 120231 156 taxmann.com 178 (Tclangana) ' 1zozt1rce lrR a3o (Bom) '(2014) 468 rTR 3so {aom) 4 Commissioner of fncome Tax and ot$.erse; judgment of Gauhati High court in Ram" Nara5ran sah vs. union of rnd.ia and otherss, judgment.gf Pur*ljab arrd SarJrana High court in Jatinder singh Bhangu 'vs. 'uaion. of rndia and others6, judgments of retangana H1g[_r _eo!+S in veqk4tararlana Reddy Patloola Vs. Deputy commissioner of rncome Ta-n and othersT, Shaik Sajid VS. ...Assessment Urrit, Income Tax Department and othens8rrtrGggs trkide fafra projects {pl Ltd., Vs. Deputy Comm.issiooer,rsf Incoug Tage, Satyaprakash chigurupati vs. The -,Asdistaat commibsioaer of lncome Tax, ward 6(11, Hyderabarillo and Deloitte consulting rndia (Pl Ltd-, vs. Assessjment uaitn Income Tax Departmentrr, judgment of Himachal Pradesh High court in Govind singh vs. Income Tax oIricerl2, judgment of Gujarat High court in Mansukhbhai Dahyabhai Radadiya vs. Income Tax ofiicer, \, Ward 3(31(5113, judgment of Jharkhand t{igh Court in Shyam o.(zoz.q) 468 rr-R )50 lttonr; ' (2024147 t ITR 228 (Gauhati) o (zozq,66 rI R r7-l (t,&lt) ' lzoz; I 468 lI I{ i ti I ( I'clangana) t w.P.No.26g8i ot' lol-l '(ZOZS) 176 rarr:iann urnr 704 (I'elangana) 'o w.p.No.l lo6 j of l(,15 & barch " (ZOZ;) 178 rarrrr:rnn.c<rnt 78 I (Telangana) t'1202e; I6i rarrnann.conr I l_i (l{inrachal pradesh) "(201-l)SC( ()rr1.in.- (;tri loI1 ) ' 'Y:: CalcuttaHighCourtinGiridharGopalDatmiaVs.Unionof sunder Saw Vs' Union of India and othe'"'u India and othersls, judgments of Madras Hrgh Court in TVS credit services Ltd., vs. Deputy commissioner of lncome Taxr6 and Mark Studio tndia Pvt" Irtd" Vs' Income Tax oflicer and anotherlT, jud'gments of Rajasthan Hi-gh Court in Sharda Devi Chhaier Vs' Income Tax Offrcer and anotherrs andShreeCementLtd.'Vs.AssistantCommissionerof IncomeTaxlg,arrdjudgmentofKarnatakaHighCourtin Ramctrandra Reddy Ravi Kumar vs. Deputy commissioner ,; ;:i.3:.,,;;.,,iii. . ..,

5.Theserrrattershavebeenclubbedtogetherforther€ason rhat att of thern assail tJre proceedings initiated under Section -, 148(A)followe.dbynotioeunderSectionl4SoftheActfor reopening the assessment by the JAO' The dates of the impugned. notices and proceedings have been referred to in the individual writ petitions, which are post 29-03.2022 i-e', the date on which the Central Government in exercise of the powers '' (2025) SCC online thar287 " tr.{Al nvo. t69o of 2023 (DB) 'o (202i) 174 taxmann.com 1078 (Marl) (SB) " w.A.No.78 I o.f zJ2 I (DB) '* (:ozs) 4?7 trR.228 (Raj) '" (:02s) 177 taxmann.corn 538 (Rajas$an) :" 11015 l I ?0 taxrnann .corn 422 (Bombay) 6 conferred under Section ISIA of e-Assessment of Income Escaping vide Notification No. lB of 2022,. ttree 4ct has made the Assessrnent Scheme, 2OO2 ." i.

6. The respondent Department was asked instructions and file counter a.{Iidavit, if legal issues raised herein. to obtain necessary, on facts and 7 ' Learned counser for the respondent Department has obtained instructions in alt these matters. Counter aflidavit has arso been f,ed in more than 70. matters. Based upon the instructions received from the Eepartment, learned counsel for the respondents do not dispute that the initiation of impugned proceedings under Secrion raB(A) of the Act has been done by the JAo after coming into" force of the faceress scheme with effect from 29.O3.2O22. B. Learned counsel for the respondents have arso not been able to dispute that the tegal issue as rqgards, the jurisdiction of the JAo to initiare proceedings instead of Faceless Assessing Oflicer (FAO) have been nell settled by the coordinate Bench of this court in w.P.No.26304 0t 2(J24 foll0wed in several 0ther judgments 7

9. l"earned counsel for the respondents also do not dispute that a number of other jurisdictional Hlgh Courts have also taken the same view. However, lhey submit that a contrar5r view has been taken in the following decisions as well. [n support of their submissions, they relied upon the judgment of the Bombay High Court in Caishen Enterprise LLP Vs. Assistant Commissioner2l, judgments of Madras High Court in Mark Studio India (Pl Ltd., Vs. Income Tax Officer22 and Perur Builders (Pl Ltd., Vs. Income Tax Oflicerzs, judgment of Gujarat High Court in Talati and Talati LLP Vs. Assistant Commissioner of Income T.ax24 and judgment of Delhi High Court in T.K.S. Builders {Pl Ltd.' Vs. Income Tax Officerzs. tO. Learned counsel for the respondents submit that SLP(C) .No.O27736 of 2O23 and batch challenging the orders passed by this Court and other jurisdictional High Courts are pending before the t{on'ble Sr:preme Court, but no stay of the impugned judgments has ' been granted in favour of the revenue. " (:025 ) I 76 taxmann.com 471 (Bombay) t'(2021) 169 raxmann.com 542 (Madras) " (z0zs) 175 raxnrann.com 253 (Madras) " (1021 ) t67 raxnrann.corn j7l (GujaraO " 1l0ll) 167 raxnrann.com 759 (Delhi) 8 f-r

11. We have considered the submissions 'of the learned counsel for the parties and also the relevant factual assertion made by the petitioners that the impugned proceedings have been initiated by the JAO after coming into force of the Faceless Sctreme with effect from 29.03.2022. The relevant details concerning individual petitioners are appended to this order and shall be treated as part of the order. They indicate the relevant assessment year, the date of notice issued under Section 148A ofthe Act, the date of the order under Section l4g of the Act, the date of sanction under Section 151 of the Act, intimation to proceed with assessment under Section l44B of tJ:e Act in some cases, the date of assessment order in some of the cases as against the individual writ petitions reGrred to in Column No.1. L2. From a perusal of the rabulation chart it is apparent ttrat the impugned proceedings in all these cases have been initiated by JAO after coming into lorce of the Faceless Scheme with effect from 29.03.2022. n 9

13. The legal issue as regards the lack of jurisdiction on the part of JAO to initiate the proceedings post implementation of the Faceless Scheme is no longer res integra as it has been held in the case of Kankanala Ravindra Reddy (supral and by other jurisdictional High Courts. t4. As a matter of fact, several orders following the ratio rendered. in the above cases have been passed one after the other. Therefore, we are of the considered view that the present batch of writ petitions also stand covered by the decision rendered by this Court in the ease of Kankanala Ravindra Reddy (supra|. The relevant extract of the order dated 28.04.2025 passed in W.F,No;263O4 of 2024 is reproduced ;tr:ii:t': .: ..:I,,lr : '. hereunder "[5. What is worrying this Bench more is the fact that an endeavour is being made whole heartedly to ensure not to generate further litigation on issues wtrich'have been laid to rest by a large nurnber of High Courts all of whom hate taken a consistent stand that the action of the Income Tax Departrnent being violative of the Finance Act,2O2O and Finance Act,2O2L- Now, in order to protect the interest of the Revenue as also that of the assessee, it would be trite-at this juncttrre, if we dispose of the lr'rit petition with an observation/direction that the disposal of the instant writ petition in terms of the judgment rendered by this High Court in the case of Kankanala Ravindra Reddy vs. Income Tax Oflicer l(2O23!. 156 ta:anann.com 178 (Telanganall shall however be subject to ttre outcome of the SLPs which were filed by the lncome Tax Department and which is pending consideration befiore the Honble Suprerne Court- L7 - So far as the interest of the R.evenue is concerned, we are of the considered opinion that ttre interest of the Revenue has r0 already been considered and protected, as has been observed in paragraphs 36, 37 and 38 of the order which, for ready reference, is reproduced hereunder:

36. For all the aforesaid reasons, the impugned notices issued and the proceedings drawn by the respondent-Department is neither tenable, nor sustainable- The notices so issued and the procedure adopted being Wr se iltegal, deserves to be and are accordingly set aside/quashed. As a consequence, all the impugned orders getting quashed, the tonsequential or,ders pa.ssed by the respondent-Department pursuant to the notices issued under Sections L4Z and. l4g would also get quashed and it is ordered accordingly. The reason we are quashing the consequential order is on the principles that when the i.ritiation of the proceedings . itself was procedurally wrong, the subsequent orders also gets nullified automatically. 37. The preliminary objection raised by the petitioner is sustained and alr these *'rit petitions stands allowed on this very jurisdictional issue. Since the impugned notices and orders are getting quashed on the point of jurisdiction, 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 Agarural, supra, [Union of India vrs. Ashish Agarsral I2O22l4,t,t ITR f tsCll, as a one_time measure exercising the powers under Articte L42 of the Constitution of India, permitted the Revenue to proceed under the substituted provisions, and this court a[owing the petitions only cn the proccdural flau,, the right conferred on the Revenue ',vould remain reserved to proceed further if they so r.ant from the s..age of the order of the Supreme Court in the case o[ esnisn Aganral, suPra.

18. we would only further like to make observations that since we are inclined to dispose of the instant writ petition, conscious of the fact that the earlier order of this High -ourt in the case of Kanakala Ravindra Reddy (l supra| is sirbjected to challenge before the Hon'ble Supreme couri in sLp No.35z4 of 2024, preferred by the Incomc T,x Depa'tment, we make it clear that- allowing of the insrant r.r,rit petition is subject to outcome of the aforesaid SLp prefcrred by the Revenue against the decision of this High court in the case o[ Kanakala Ravindra B.daV (l supra). This, in other u,ords, u,ould mean that either of the- parties, if they so want, ma-y move arl appropriate petition seeking revival of this writ pctiti.. in rhe righi of ihe decision of ( the Hon'ble Supreme Court in the pending. SLP on the very sarne rssue- L9. Accordingly, the iristant writ petition stands alloured in favour of the assessee so far as the issue of jurisdiction is concerned. As a consequence, the impugred notice under challenge under Sections 148-A and 148 stands set aside/quashed. The consequential orders, if any, also stand set aside/quashed in similar terms as have been passed by this High Court in the case of Kankanala Ravindra Redtly (1 supra). There shall be no order as to costs."

15. The impugned proceedings under Sections 148A and 148 of the Act assailed in these writ petitions are s€t aside. The consequential orders, if any, also stand set aside on similar terms as held in the case of Kankanala Ravindra Reddy (suprat. The revenue is also granted liberfy in ttre same terms as at para L8 of the above quoted ordersj,': : ' L6. Accordingly, the writ petitions a.re disposed of. No order as to costs. Miscellaneous applications pending, if any, shall stand closed. \ { t , ,at}i '';';l:il -la!.t:l 72 ,. ill,' I :ul-l; , '": r ll::E:t..1,; l}ffi;"'. l{i 1sr:,::;'j lIonlar';. . nto",., I p'ooe{i wlh'.1.,! asseg$ne nt u/r'$ 144 80fi iF ih*r llili.4r . *ir"i! I <I'ri coriiitdi ,)-i$!.;:t , firadit: :ffiH :, t/s fSf rhtHed .4Y.20-21 RUS 4lLslaz( ?,lrum24 {t15tN24 4lLw024 Hd Lv.r+zo nHs $26lZou 3fiCI/2023 q?f,|20?3 4/2q/2023 4lslzct4 k.{qt-",' Itfta act.- *.u/s.tr|8, Date of Sanction r{df,ed ,trY.17-t8 8Mi t{otfied trY.2G21 Rtr6 qt5l&24 tf2v,fi24 4t$t?4.24 .1512014 4lwloaa !{otFded ry$/il24 w2024 g$no2{ RMS &rBlrox 8l6nwe 8!26,]f,g 8/8n024 lY.t&19 RMt uwN21 wlnls 8116N14 ry2]/2014 I V..tA',lO ,i{otHed AY.&21 SItdS 4l$lnzq wl2024 4ltslull .v8l2C24 4!ANtl ilotEkd 4Y.17-18 Rtrs qr5ln24 3l?f,lm24 4lr5tn24 4lBl2A24 4lW2o2i Itotfiled AY.2G21 nft$ 6lDlN23 3[W2A25 6/19l$25 5/2e/20r5 llctFld AY.2G21 R[6 6Hln25 32W02s 612UN25 6/2ii2023 AY.1G17 R!'lS 31?5,!2021 3Ir1n023 ri!s/2a23 3/24/202.1 t&tfiled AY.2t-22 Rfrls ilnn0]5 yulm2s 612112015 6/2/205 l{cttiled AY.2G21 Rts rhtfikd AY.l}M 8['6 6l2tN2:, wlm2s 6lzz/n$ ilun8t5 MtEled [Y.l7-a 8[6 4lrsl&z4 lB[zuc 4,1151202r 4/r0/r0t.1 4MN2s lbtffled :AY.IF19 R[,6 8/3q[024 8l!el2o24 v30/202{ vl0I201a !6tFld &Y.r&$ nii$ u3o/roa 8i$1m24 880/2021 8/lcn024 ietf,d AY:21-tl 13H ]i?d,lmn 6n7t?f.2s {?5.l2D25 6!27!n2:- ,Q{nze W2021 il2U2A2! ln0i20i4 4Y.1920 Rl,6 qa?2025 312812025 6i]0,/20r5 6/28imr5 Mtmed trY.2G2l 00{r 6tNtozi ynnws 6fle/202t V2r/"101t Notmd AY.U-$ Rl,tS ,11812014 ut4fi024 li 16i202{ lii;/20I t{dEled ALl&Lc Ri,lS qBnozz v8/r012 r./1il'.litll ;lDi)012 il$med AY.2G21 RMS 3/tlr20!4 2l!412024 3i ili:ote flotHed AY.IG21 RMS 2inlnta 2/r4/]02{ r/ra/:ft: ,iit]l,24 l./l ]i2'lt.! r ilar€ 1r-wp23{9U2025 tashnuYasYiedrteda a)-$,P/1B56n025 Oilirdraltr&irltartr u-!rPlrr85/20r5: ,2r-ttn/2x99/ar5 {ia1r!i119 Mlre'ta $oirniaPofiirrurla 4fgprffiildtEla l3,nol2sQm2s 27trtitP/23rgln25 @qgisaryw 'l{otHed 3e$Je2lsg7rai5 PoltrfidaAnrnur$ry 3l-r,uPn3B3/X)25 Ya$ru Yasaq,i Polrf,lxrla r+wP/2t86912m5 :Sd*mSufttn5 3il$P/23$5/rsZr t9-lrrPl23s3.rmt5 4t-wPn3eru!or5" {}urp/2t989fl[t] 4+rr{P/2{608 Sdhaf,afl'Nuta hmdhBabuhnml4ad& Sobtra Rliillub lhlataRamata Reddv ,vE{6ta Rrmana Reddv Poltidiek(}immudry irSi{isd*t q'ir['F$1" Hai$Uae8{fa 51-r1'p/2156/2025 56wP2198/r08 '*ni.eam&lffisr4qttra tlotFled AY.2G2I RMS l,k(yaatlidefuar 6r-wP/2{t}5/n25 6t-v{Pftsnu2s5 &lmt€SdtHrsh,titd a-lirryzs9202s ShaeSo$durtp 71inpB5Il9/2085 AHf,.(oddi rr-yrP/2585il2025 l{itefbudd[n Sluik 7+td.Dn5860/2025 EsltorGalda znil821

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1. The Principal Commissioner of lncome Tax-1. Hyderabad, l.T. Tower,lO-2-3, A.C. Guards, Hyderabad-500004.

2. The Principal"Chief Commissioner of lncome Tax, AP & TS, 10fr Floor, C- Block, l.T. Tovrrers,lO-2-3, A.C.Guards, Hyderabad - 500 OO4

3. T.he Principal Conrmissioner of lncome Tax 2. Hyderabad Signature Towerc, Sy. No.6(P) of Kondapur, Sy.37(P) of Kothaguda, Opp. Bdanical Gardens, Selingampally Mandal, Rangaredd y Dstrict, H ydera bad, Telangana, 500084 4. The Principal.-Chief Commissioner of lncome Tax, Room No. 922, th Floor, E Block, l.T-Towers, A.C. Guards Masab Tank, Hyderabad, Telangana-500028 5. The Principal Commissioner of lncome Tax - 2, lncome Tax Towers, A.C.Guards, Hyderabad - 500O04.

6. The Principal Commissioner of lncome Tax - 4, Hyderabad, lncome Tax Towers, A.C.Guards, Masab Tank, Hyderabad - 500004. 'I .,,., \ /

7. The Principal Chief Comrnissioner of lncome Tax-lll, Hyderabad. Telangana 8. The Principal cornmissioner of lncome Tax - 6, Hyderabad, lncome Tax Towers, AC Guards,,Masab Tank, Hyderabad - S00 004, Telangana.

9. The Office of Comntiqsioner, lncome Tax Department, Ministry of Finance, Govemment of lndia, NewDelhi- 100 011.

10.The office of the, lnoorne Tax.gffier; ward 11(1), Hyderabad Signature Towers , Sy. No. 6(fl)-.-of l(ondapur, sy. 37(p) of Kothaguda, opp Botanicat G ardens; Serilirlgam@lly {w! ), RR District, Hydera bad, Teta nga na _ 500084 11-The AddllJoinUDepuffissistant Commissioner of tncome Tar/lncome Tax Officer, Assessrnent Unit, National Faeless Assessment Centre, lncome Tax Department, Ministry of':Finane, Room No 4o1, 2nd Floor, E-Ramp, Jawaharlal Nehru Stadiurn, New Delhi - 110 003

12.The lncome Tax offier,ward - 1l(1), signature Towers, Kondapur, opposite BotanicalGardens, l-lyderabad - S00 0g4

13.The Chief Commissioner of;ln@rne Tax, lT Towers. A.c. Guards, Hyderabad - 500 004

14.The Commissioner of lncome Tax (Appeals), National Facetess Appeals Centre, lncome Tax Eepqrtrrent, Ministry of Finance, C Block, 4th Floor, S.P.M. Civic Centre, New Delhi - 110 001

15.The lncome Tax ffiier, ward - 8(1), Signature Towers, sy. No.6(p) of Kondapur, ''sy. No. 3(P) of Kothaguda, opp. Botanical Gardens, Serilingampatly (M), RR District, Hyderabad SOO0g4.

16.The Assistant Commissio.ner of lncorne Tax Officer, Circle 8(1), Hyderabad, singnature Towers, sy.No. o(P) of Kondapur, Sy.No. 37(p) of Kothaguda, Lod*'t -_n 156 Opp. Botanir:al Gardens, Serlingampally Mandal, Ranga Reddy District - 5m . 084, Telangana 17.The Assistant Commissioner of lncome Tax, Cirble-3(1), Botanical Gardens, S ignature Towers, Kondapur, Hyderabad, Telangana-S00d32.

18.The lncome tax offieeq Ward 1, Sangareddy lncome Tax Offlrce, Veer:abhadra Nagar, New Bus Stand, Veerabhadra Mgar, Sangareddy Telangana

19.The lncome Tax fficer, Ward-l ,6-2-15613. Subhash Nagar, Nizamabad-s03 oo2. 2O.The Secretary, Ministry of Finanoe, Govemment of lndia, 3rd Floor, Jeevan Deep Building, Sansad Marg, New Delhi, Union of lndia-110 001

21.The lnmme Tax Office, Ward -4{11, Hyderabad, Aayakar Bhavan, Hyderabad-

22.TtE PrincipalCommissioner of lncome Tax-lV, Hyderabad, lT Towers Masab Tank,. *ilydorabad, T.e langa na-50000 4. 23.T'he{rregrne Tax offioer, Ward-1 Khammam 24.The Principal Commissio,ner of lncome Tax-4, Hyderabad, lncome Tax Tourers, AC Guards, Masab Tank, Hyderabad-500004.

25.The Assessment UniU Verification UniU Technical UniU Review Unit, Central Boardof Direct Taxes, Central Secretariat, North Block, New Delhi - 110001 I ncorne Tax Department National Faceless Assessment Centre.

26.The ln@me Tax.Ofiioer, Ward 1, Sangareddy lncorne Signature Towers, Opp. -EGffiIniCElG?I-frltris Serilingampally Mandal, Hyderabad Rangareddy0fstrid, Tetangana - it00,OS4 *f.T$gd*iigffiOmnnisSioner.of lnmme Tax, 9th Floor, lncome tax Tourcns, 1OA- 3, AC Gr,rards, tlyderabad - 500004

28. Ttp,,Sub+Regiqtrar, Sadasivpet, Sangareddy District, 3-7 -1 05127 8627/1, Sttop No. 3,4;5 Asra Complex, N.H.-g Bompad Road, Sadasivpet Village, Sargareddy Distric{, T.G.

29.The Assistant Commissioner of lncome Tax, Central Circle-1(4), Hyderabad, Aayakar Ehaw.an, Qpp.o.site LB Stadium, Basheer Bagh, Hyderabad - 500 O04,Telangana 3O.Ttrc Additional Commissioner of lncome Tax, Central Range -1, Hyderabad, Aayakar Bhawan, Opposite LB Stadium. Basheer Bagh, Hyderabad - 500 0O4,. Telangana.

31.The Assessment Unit, lncome Tax Department, National Faceless Assessment Centre Govemment of lndia, Jawahadal Nehru Marg, Block B, Press Enclave, Savitri Nagar New Dethi - 110002

32.The lncome Tax Officer, Ward 12(11, HyCerabad, Aaykar Bhawan, OPP.LB Stadium, Bastreer Bagh, Hyderabad, Telangana-500004. S3.fhe lncome Tax Officer, Ward 6(1), Hyderabadt lT TOWER, AC Guards, Masab Tank, Hyderabad, Telangana, 5OO0O4

34.Ttte Assistant Commissioner of lncome Tax, Circle 9(1), Hyderabad, I T Tower, AC Guards, IVlasab Tank, Hyderabad, Telangana-500004. n 157

35.The Joint Commissioner of lncome Tax, Range g, Hyderabad, I T Tower, AC Guards, Masab Tank, Hyderabad, Telangana-500004.

36.The lncome Tax Officer, Ward - 9(t), l.T. Towers, A.C. Guards, Masabtank, Hyderabad - 500004.

37.The lncome Tax Officer, Ward 1S(i), Hyderabad/ tT TOWER, AC Guards, Masab Tank, Hyderabad-500004, Telangana

38.The lncome Tax Officer, Ward - a{1), l.T. Towers, A.C. Guards, Masabtank, Hyderabad - 500004

39.The Assistant commissioner of lnoome Tax, central circle, central circle - 3(1), Aayakar Bhawan, Opposite LB Stadium, Basheerbagh, Hyderabad _ 500004, Telangana

40.The Addl./Joint Commissioner ln@me Tax Range-3, l.T. Towers, A.C. Guards, Lakdikapul, Hyderabad Telangana-S0OO2g

41.The Frinclpal.. Commissioner of lncome Tax Range-3, l.T. Towers, A.C. Guards, Lakdikapul, Hyderabad Telangana-500028

42.The Deputy/Assistant Commissioner of lncome Tax, Circle S(1), lT Towers, A.C. Guards, Masab Tank, l.lnierabad -SOOOO4

43. The Principal Chief Commissioner of lncome Tax, Ap and Telangana, Aayakar Bhvan, Oppist LB Stadium, Basheerbagh, Hyderabad - SOO 004. 44.The lncome Tax Officer, Ward 4(1), Hyderabad, lT Tower, AC Guards, Masab Tank, Hyderabad - 5fi)004.

45.The lncome Tax Officcr, Cirde 12(1), Hyderabad 2nd Floor, Basheerbagh, Aayakar Bhavan, Hyderabad, 500004.

46.The lncome Tax fficer, Ward S(3[3), Bangalore HMT Bhawan, No. 59, Bellary Road, Ganganagar, Bengaluru, Kamataka - 560032.

47.The lncome Tax Ofticer, Whrd 13(1), Hyderabad, # Aaykar Bhawan, Opposite LB Stadium, Basheer Bagh, Hyderabad, Telangana, 500004.

48.The lncome Tax Officer, Ward t, Mancherial, Sy No.425, lst Floor, Ranga Raja Complex. Reddy Colony, Manc*rerial - SO42OS.

49.The lncome Tax Officer, Ward i, Mahabubnagar, lncome Tax Office, DEO Office Road, Mahabubnagar, Telangana-S0gO01.

50.The lncome Tax OfficerWad'10(1), Hyderabad lT Tower, AC Guards, Masab Tank. Hyderabad, 500004

51.The lncome Tax Officer Ward 1,, Warangal lncome Tax Oftice, D.No. 1-g_610, 3'd Floor, Mayuri Complex, Opp-TSNpDCL Bhawan, Nakkalagutta. Hanamkonda, Warangal, Telangana, 506001

52. The lncome Tax Officer, Ward-l , lncome Tax Office, Kothagudem. 53.The lncome Tax officer, ward 1(1), Hyderabad, Aaykar Bhawan, opposite L B Stadium, Basheerbagh, Hyderabad _ SOOOO4.

54.The lncome tax officer, Ward-l, Manchiriyal 2d Floor, Ravindra Hospital, Bellampatly Road, Mancherial Telangana-SO42O9

55. The lncome Tax Officer, Circle 6(1), Hyderabad, lT Tower. AC Guards, Masab Tank Hyderabad - 500004, Telangana. ;-n t58

56.The lnoorne Tax Officer, Ward-1, Suryapet lncorne Tax Office, Krishna Nagar C,oficny Suryapet, Telangana - 508213

57.The lncorne Tax Officel Ward 1, Sangareddy lncome Tax Office, Veerabhadra Nagar, New Bus Stand, Veerabhadra Nagar, Sangareddy Telangana SB.The lncome Tax Office, Ward -1, Sk1dipet, 8-1-22. Allauddin Complex, Subhash Road, Siddipet-502103

59.The Addl. Commissionerof tncorne Tax, Range 6, Hyderabad 60.The Addl. Commissionerof lncome, Range-1, Hyderabad 61 . The Assistant C,ommissiorrer of lncome Tax, Circle 6(1),Hyderabad, lT Tower, AC Guads, Masab Tank Hyderabad - 500004, Telanagna

62.The Addl. Comrnissioner of lncome -Tax, Range- 6, Hyderabad, lncome Tax Towers, AC Guards, Masab Tank, Hyderabad - 50O 004, Telangana.

63.The Depq.&'-f'rofiisrissionei of lncome Tax, Central Circle 3(3), Aayakar Bhawan, Badreerbagh, Hyderabad - 500004.

64.The DeputyC,ornrnissioner.of lncome Tax, Circle 1(1), Hyderabad, l.T. towers, 10-2-3, A.C.G$rds,, Hyderabad 500 004.

65.The Deputy Commissioner of tncome Taxi Circle 2(1), Hyderabad, Signature Towers, Sy.No. 6(P) of Kondapur, Sy. 3(P) of Kothaguda, Opp. Botanical Gardens, Serlingampally Mandal, Ranga Reddy District, Hyderabad - 50O 084, Telangana.

66. r ne- Joint ComiTrissbner of lnome Tax Karimnagar Range, Aaykar Bhavan, Near ffig,11fl@p, d{ar,i pmruar -60500 1 .

67.The Na$sna.t.F of 'fmeffi GEyA. sfd- Lia, "New Delhi. qfent Gentre; lnoome Tax Departrnent Ministry

68.The ffiSe,,sf;,i.e,l41qqpE 16x Officer Ward 6(1), Hyderabad, lT Tower, AC Guards, MasS Tank, tlyderabad, Telangana, 500OO4.

69.The Omce, of ,trle "@uty C,ornmissioner of lncome Tax Circte 1(1), Hyderabad, lT Tovrrer, AC Guards, Masab Tank, Hyderabad, Telangana, 500004

70.The Principal Ch'tef Connmissioner of lncome Tax, lncome lax Towers, ' Masab Tank, l-{yderabad, Telangana 500004 71.The lncorne Tax Officer, Ward-16(3), l.T. Tourers, A.C. Guards, Masabtank, Hyderabad - 500004.

72.TtE Principa[Chief Commissioner of lncorne Tax, AP & TS, 10{h Floor, C- BIock, l.T.ToGrs, 102-3, A.C.Guards, Hyderabad -50O004

73.The lncomen$ax Officer, Ward 5(1), Hyderabad lT TOWER, AC Guards, Masab ra n*trita n(ta na,

74.TtE Chairman, Central Board of Direct Taxes, Department of Revenue., Ministry of Finane, Government of lndia,. Secretariat Buildings, New Delhi - 110 O01. .tl""i"

75. The I ncom<$rta*.soffice r Ward 1 3( 1 ), Hydera bad 76.The Additional €ommissioner of lncome Tax Range-13, Aayakar Bhavan, Basheer Bagh, Hyderabad 1 J .l i I t : l ( I t I n 159

77.The Principalii Chief Commissioner of lnmme Tax, Ministry of Finance, Telangana, Ufi io r1.gf . lnd ia.

78.The lncome Tdx O{icer, Ward-|, Kharnmam, Telahga;ra. 79.The AssistantfCrj-nrmissioner"of',{nconre'^:[ax, @iretre-6(1), t.f. Towem, A.C. Guards, Masabtaflk; Hyderabad, - 5@0004.

80.The Assistant Commissioner Of lncdme Tax, Cirde 8(1), Hyderabad. Signature Torrrreqr .Sy.Nos(P)- of" (driAapur, *Syr37{PI 6f Kothaguda, Ser{ i ngampa ll( ffi l Rangarecldy(Dist}, tlyderab,ad - 500084. 81'.The Chief Commissioner Of lhcome Tax, O,/o. The Chief Cnmmissioner of lncome Tax Signature Toqrers, ,Sy-No.6(P) of Kondapur, Sy.37(P) of Kothaguda, S erli nga mpelly(M), f{yHerama':S900d4.

82.The Assistant Commissioner of lncorne" Ta'x, Circle 3(1), Hyderabad,

83.The lncome Taxj0fficer, Ward - 1", ln@me Tax Office, Near Rail Under Telangana f , Bridge, Nalgonda i SOAOO1

84.The Commission{r'of lncome tqx, Centnal Gircle-2(4), Hgerabad/ Aaykar Bhawan, Opposit6 Lb Stadium, Bash@f'rBagh, Hyderabad, Hyderabad, Telangana, 500004

85.The lncome Tax: Officer V*ardS(:?), lT TowsqrAC Guards;Hyderabad, Telangana-500004' :

86.The lncome Tax Officer, Watd - 16(3), l.T. Towers, A.C. Guards, Masabtank, Hyderabad - 500004. B7.The lncome Tax Officer, lncomd Tax Offie, Ward 6, Hyderabad. 88.The Assessment Unit, lncome Ta:6,Depar,tment. 89.The Cornmissioner of lncome tax,' Central- Girde-2(4), Hyderabad Aaykar Bhawan, Opposite Lb Stadium Beisheer Bagh, Hyderabad, Hyderabad, Telangana, 500004 i

90.The Income Tax Officer, WardaS(1l, ff'TowerS; AC Guards, Masab Tank, Hyderabad-500004

91.The Assistant Commissioner Of lncome.Tax, Centr:al Circle-2(2)Hyderabad Aayakar Bhavan, Shakker Bhavan, Easheerbagfu, Hyderabad, Telangana, 500004

92.The Principal Commissioner of lncorne Tax {1, Hyderabad lncome Tax Towers, AC Guards, Masab Tank, f{yderabad, 500m4

93.The lncome Tax OfficE, Wardig(f), {.'T'Toirers, A.C. Guards, Masab Tank Hyderabad - 500028.

94.The lncome Tax O-fficer, Ward-I1(1), Signature Towers, Kondapur, Hyderabad-500084

95.The lncome Tax officer ward I3(3), Hydbrabad, Aaykar Bhawan, opp. LB Stadium. Basheer Baqh, Hyderabad, Telangana, 500004.

96.The Addl commissioner of lncorne,.Range {3,-Hyderabad, t r rower, AC Guards, Masab Tank, :Hyderabad, Telangana.500004. 160

97.The Assistant Commissioner of lncome Tax, DC/ACIT Circ"le-S(1), Hyderabad/ Room No. 224,8-Block, 2nd Floor, I T Tower, Ac Guards, Masab Tank, Hyderabad, Telangana-500004

98.The Additional Joint commissioner of lncome Tax Rahge s, Hyderabad, Office of the Principal Commissioner of lncome Tax, Hyderabad, Telangana 99.The Assistant Commissioner Of lncorne Tax, Central Circle-2(2lHyderabad Aayakar Bhavan, Shakker Bhavan; Basheerbagh, Hyderabad, Telangana, 500004 10O. The Principal Commissioner of lncome Tax I, Hyderabad lnmme Tax Towers, AC Guards, Masa'b Tank, Hyderabad, 50OOO4

101. The Principal Comrnissioner of lncome Tax ll, Hyderabad lnmme Tax Towers, AC Guards, Masab Tank, Hyderabad, 500004 1O2. The lncome Tax OfficeC Ward 12(6), Hyderabad Aayakar Bhavan, Shak{,.e8lrarqn. Basheerbagh, tlyderabad, Telangana, 500004

103. .:$fp-"[p6s1y1e Tax Officer, Wardg(1), Hyderabadt I T TOWER, AC Guards, Masab Tank, Hyderabad, Telangana, 500004 1O4. The lnmme ..Tax Offioer, .Ward 7(1), lncome Tax Department, Hyderabad

105. The Office of the Assistant C,ommissioner of lncome Tax, Central Circ{e, Circle 3(4), Aayakar Bhavan, Opp. L.B. Stadium, Easheerbagh, Hyderabd,

106. PLA, Sktr

107. Guards, 1O8. The Tower, AC 109. The 15611, SMR, SARTAJ - 500009 Hyderabad, lT Tower, rc l$f, lnorrre Tax, PCIT-I, Hyderabad, I T Telangana-s00004. of lncome Tax Circte 13(1), H yderabad,Aaykar tshaW€n; OFP, LB Stdium, Basheer Bagh, Hyderabad, Telangana-5mO4.

110. The lncorne Tax fficer, Circle - 1, Nizarnbad, lncome Tax Offrce, 6-2- 156/3, Subhash Nagar, Nizambad - 5O3 002, Telangana.

111. The Principal Commissioner of lncone Tax, Hyderabad - 2, lncome Tax Office, 6-2-tr568,-Subhash-Nagat Nizambad - 503 002, Telangaru. 112. The Deputy Commissioher of lncome Tax, Central Circle - 3(3), Aayakar Bhavan, Basheerbagh, Hyderabad - 500004.

113. The lncome Tax ffioer Wad - 12(1), Hyderabad, Aaykar Bhawan, Opposite LB Stadium, BaSheer8agh, Hyderabad - 500 004. TelanEaru. 114. The Principal Commissioner of lnoome Tax, Hyderabad - 1. Aaykar Bhawan, Opposite LB Stadium, Basheer Bagh, Hyderabad - 500 004, Telangana

115. Ttre lncome Tax Officer, Ward 10 (1), Hyderabad lT Tower, Ac Guards, Masab Tank, Hyderabad, Telangana, 5O0004 t61 Tank, Hydembad-500004 Towers,,AC Guards, Masab Tank, Hyderabad, S0O0O4 116' The Principal commissioner of lncome Tax t, Hyderabad lncome Tax 117. The commissioner of rncome Tax, center circle-I(z), Hyderabad 118: The lncome Tax officer, ward-g(I), tr rowers, AC Guards, Masab 119. The Assistant Commissioner of lngg.ryp- -T.qx,.Circ-le--12 (1), Hyderabad, Aaykar Bhawan, Opposite LB St"dirm; basheer eagh, l-lyOerabad, Telangana - 500004 Masab Tank, Hyderabad, Telangana, 500004. Block, lT Towers, AC Guards, Hyder:abad=i00_:03j 1n- The Principal Commissioner of lncome"Tax 1, Hyderabad, 1qth Floor, C 121. The lncome Tax officer, waru io (r), ryaerabad lr rower, Ac Guards, 22. Assistant Commissioner of lncome Tax, Cirde - 3(2), Hyderabad. 23. 0neCC to SRt One CC toSRI One CC to SRI Ht MANGINI One One CC to SRI UPADHYAY RAG CC to SRI V.V.S Advocate loPUcl Advocate IoPUCI '1 1 124. 125. 126. 121. '128. 129. 130. 131. 132. 133. 134. 135. 136. 137. 138. 139. 14A. 141. 142. 143. 144. 145, 146. 147. 148. 149. 150. 151. 152. 153. 154. 155. 156. 157. 158. 159. 160. 161. 162. 163. 162

164. One CC to Ms. 165. One CC to SRI 166. 'One CC t9.Ms, 167. One CC tb SRI 168. One CC to SRI 169. One CC to SRI 170. One CC to Ms. 171. One CC to SRI 172. One CC to Ms. 173. One CC to SRI K.SUDHAKAR 174. One CC to SRI PULIMAM|D| GOVT 175. to SRI KALVALA SANJEEV 176. One CC to SRI M. VIJAY KUMAR GOVERNMENT loPUcI 177. Two CCs of Telangana at Hyderabad IOUTI 178. Two CD Copies MP to GP FOR STAMPS & , IoPUC] One CC .'1'n.rJ".. $/ ..t:r PUCI Sr. SC DHAR IT cI FOR CENTRAL SC REDDY, SHASHI , SC"FOR CENTRAL GOVT TOPUCI GOUD, SENIOR S.C. FOR CENTRAL REGISTRATION, High Court for the State 163 di-,) 'flrf' s HIGH COURT (, 1 5 0E[ 2025 * * DATED i1611012025 COMMON ORDER W. P. N os.234 91, 12956, 23495, 23499, 23500, 235 21, 23530' 2353 2, 23571 , 23575, 23580, 23697 , 23733, 23837 , 23847 , 23869, 23877,23885, 23898, 23901, 23903, 23908, 23911, 23958, 23989, 2405;0, 24091, 241A8, 24161 , 24235, 24291, 24317, 24356, 24377, 24415, 245A4, 24528, 24748, 24806' 24871, 24897 , 24901, 24905, 24911, 25117 , 25152, 25228, 25255, 25262, 25273, 25289,25503, 25729, 257 41, 25794, 25819, 25857 , 25858, 25860, 25861 , 25899 , 25919, 25947 , 2601 8, 26034,26055, 26097 , 26105, 26107 , 261 59, 26181 , 26317 , 26323, 26430, 26496, 26572, 2658A, 26718, 26847, 27 07 4:,, 27 1 23, 27 1 25, 27 1 82, 27 21 9, 27 31 1, 27 488, 27 585, 27620, 27631, 27638, 27659, 27671, 2770A, 27709, 27714, 27781, 27789, 27851, 28169, 28194, 28315, 28443, 28499, 28507, 28601, 28658, 28872, 28873, 2890.e 28905, 28969, 29042, 29719, 29124, 29135, 29272, 29481, 29823, 29994, 30011 30030, 30035, 30085, 30095, 30097 & 301 12 ot 2025 DISPOSING OF THE WRIT PETITIONS WITHOUT GOSTS 1 9 \v j-h(a.... i ,l

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More cases under A of the lncome Tax Act 1961