Shree Srinivasa Services v. 1. The Deputy Director of lncome Tax

Petition ,nder Articre 226 ol rhe constitution of lndia praying that in the circumstances stated in the affidavit filed therewith, the High Court may be pleased to issur: a Writ, Order or Direction more particularly, one, in the nature of Writ of Mandamus, declaring the action of the Respondent No.1 in passing an Order passed u/s. 148A(d) dated 29.03.2024, Notice issued u/s 14g dated 28-03.2024 calling for income for A.y. 2014.42, and assessment order dated 24.o3.2o25as ilk:gal, arbitrary, bad in taw and violative of Articles i4, 19 and 265 !il of the Constitution of lndia ( )Set aside the Order passed u/s. 148A(d) dated 28.03.2024, Notice issued u/s. 148 dated 28.03.2024 calling for income for A.Y. 2017-18 by the Respondent No.1, and assessment order dated 24.O3.2U25 and any consequent proceedings as lacking in jurisdiction. I.ANO:I OF 2025 ,.,,,,.,.'.' Pelitiorr 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 itay"on the operation of Order u/s. 148A(d) dated 28.A3;.2V24,,,Not!!.9', issubd t/s-..148 of lncome Tax Act, 1961 by Respondent No.l dated 28;'.8,2024 callinq,for:the:return of income of the Petitioner for A.Y- 2017-18 "od,?SSesSment order: dated. 24.O3.?fl25 and further stay all consequentiat proceedingB initiatb$.'ev .',-:;':111.,1 ::- i ri:.:. "'''-j''''.j' ''.,. ;:,'_ .,.11.: :, . "': :"t' "- ' ..: : .. i .. . I . , j,: :', contemplated by the Respondents. . 'l . ,., :' Counsel for the Petitioner : SRt P.SOMA SHEKAR REDDY Counsel for the Respondent Nos.1 to 3, 5 to 7 : Ms. BOKARO SAPNA REDDY' (sENtoR sc lNcoME TA() Counsel for the Respondent Nos.4 & 8 : SRt N.BHUJANGA RAO, DEPUW ' .' SOLICITOR GENERAL OF INDIA :' 1l W.P.tlO: gf O4S Of ZOZS Between: R V J Enterprises Private Limited, Having office at 5-8-599/D/ Complex, Mubarakbazar, Abids, Hyderabad 500001, AADCR5778E Represented by Mr. Gopal Krishna. 1 to 9, Ratan Mall Telangana, lndia .....PETITIONER AND

1. Assistant Commissioner of lncome Tax, Circle 3 1) Hyderabad Towers, Sy.No.6(P) of Kondapur, Sy.37(P) Gardens, Serlingampally (M),Ranga Reddy 500084. District, Signature Botanicaf Telangana,

2. The Principa! Commissioner Of lncome Tax'1, lncome Tax Towers, Masab Tank, Hyd-erabad, Telangana

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

4. Union Of lndia Ministry Of Finance Rep By lts Secretary, 16&8 North Block, New Delhi 110 001. tl - 5 The P'!ncipe! Comrnrssioner cf lflcome Tax 1, Hyderabad lT Tower, AC Guards, Masab Tank, Hyderabad, Andhra Pradesh, 500004.

6. The Principal Commissioner of lncome Tax 1, Hyderabad lT Tower, AC Guardr;, Masab Tank, Hyderabad, Andhra Pradesh, 500004.

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

8. llnion r:f.tndia, l\rinisrry of Finance Rep. by its Secretary, 16GB North Btock, New Delhi - 110 001. , . , .....RESPONDENTS Petition Under Articte 226 ot the Constitutioniof lndia praying that in rhe circumstance:; stated in the affidavit filed therewithi,:ihe HiSh Court may be pleased fo (i) lssue a Writ, Order or Direction mora p'articutarty, one, in tne nafure of Writ of Mandamus, dectaring the action of the Resp;hdent No.1 in passing an Order passecl u/s. 148A(d) dated 28.04.2022, Notioe issued ry's. 148 dated 28.04.2022 calling for income for A.Y. 201&19, and assessment order dated 2O.O3.2O24 as illegal, arbitrary, bad in taw and violaiive oJ,;Articles 14, 19 and 265 of the Constitr.rtion of tndia, (ii) Set aside the Order'passed u/s. 148A(d) dated 28.04.2022, Notice issued u/s. 148 dated 28.04.2022 allingfor income for A.y. 2018-19 by the Respondent No.1, and assessment order daled 20.03.2024 and any consequent proceedings as lacking in jurisdiction. . f.ANO:l 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 maybe pleased to grant an interim stay on the operation of order u/s. 148A(d) dated 28.04.2022, Notice issued u/s. 148 of lncome Tax Act, 196i by Respondent No..t dated 2g.O4.2O22 calling for the rr:turn of income of the Petitioner for A.y. 2o1g-19 and assessmenl order dated 2o.c3.2o24 and further stay all consequential proqeedings initiated or contemplated b'r lhe Respondents. Counsel for the Petitioner : SR! P.SOMA SHEKAR REDDY Counsel for the Respondent Nos.1 to 3, 5 to 7 : Ms BOKARO SAPNA REDDY (sENtoR SC TNCOME TAX) Counsel for the Respondent Nos.4 & 8 : SRt N.BHUJANGA RAO, DEPUTY SOLICITOR GENERAL OF ]NDIA l-i --- W.P.NO:31069 OF 2025 Between: PLR Projects hrt. Ltd., having its office at Astra Towers, 5' floor, Survey No.12(P), Plot No.2-91l12lAllAM/G-1, Kothaguda Post Hitech City, Hyderabad, Telangana - 500084 Rep. by its Managing Director. .....PETITIONER Assessment Unit, lncome Tax Department, National Faceless Assessment Centre Government of lndia, Jawaharlal Nehru Marg, Block B, Press Enclave, Savitri Nagar New Delhi - 11O0o.2. -,::,,:,. ;., : Assistant Commissioner of lncome, Tax Circle'5(1), Hyderabad Roo-m ' No.224, B Block, 2nd floor lT Tower, AC Guards, Masabtiank;.Hyderabad: 500004. ,,,

3. Union of lndia, Finance, North Rep. by its Secretary, Block New Delhi- 11 Department of Ranenue, Ministry of 0001. Petition Under Article 226 of the Constitution of tndia praytng that in the '',"ir"rr"tances stated in the affidavif filed therewith, the High Court may be ,: ..' pleased to issue Writ Order or Direction more particular'ly in the nature of Writ of ' '' '' . Mandamus dectarinq the impuqned Assessment order dated 1243:2025 with DIN : : 1 ,No. IT8A/A5T/5114712024-2511074394063(1) for A.Y.201$2O passed by 1st .', :;: ;respondent pursuant to impugned order dated 06-04-2023 passed u/s- 148A (d) of ' . :, lncome Tax Act, 1961 issued by 2nd respondent as being without jurisdiction, ' : without authority of law, arbitrary, illegal, unjust and violative of Articles 14, 19 (1) g and 265 of Constitution of lndia and contrary to section 151A of the lncome Tax Act, 1961 and consequentty set aside the same. I.ANO:I OF il25 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 alt further proceedings pursuant to impugned Assessment order dated. 12-03- 2025 with Dl N No. ITBA/A ST I St 1 47 I 2A24-25 t 1 Ol 4394063( 1 ) for A.Y .2O1 g-2O. - l't.--" Ccunsel for the Petitioner : SRI MOHD MUKHAIRUDDIN Counsel for the Respondent Nos.'t & 2 : Ms sc lNcoME TA() BOKARO SAPNA REDDY (SENIOR Counsel for the Respondent No.3 : SRI N.BHUJANGA RAO, DEPUTY SOLIC]TOR GENERAL OF INDIA 310't2 0F Between: Projects No.2-91l PLR Plot 50fi)84 Rep. by its Managi ng Director. Pvt. Ltd, havi l2lAvAM|G-1, its office at Astra Tovyers, Sth floor, Survey No.12(P), Post Hitech City, Hyderabad, Telangana - .....PETITIONER ENTj]

1. Assistant Commissioner of lncome Tax, Circl+S(1), Hyderabad Room No.224, B Block, 2nd floor lT Toryer, AC Guards, Masabtank, Hyderabad - 500004.

2. Union o1' lndia, !ep. by its Secretary, qepartment of Revenue, Minisrry of Finance, North Block Neur Delhi -. i10001. .....RESPONDENTS Petition Under Article 226 of lhe Constitution of lndia praying that in rhe circumstances slated in the affidavit filed therewith, the High Courl may be pleased lo isstre writ order or Dhection more particularly in the nature of writ of Mandamus declaring the impugned Assessment order dated 2g-Og-2O25 with DIN No. ITBA/AST tsl 1 47 12O24-25t 1 Ot SZg2417 (,t) tor A.y.2O2G21 passed by .t sr respondent pursuant to the impugned notice dated 3G03-2024 u/s.14g of the lncome Tax Ar;t, 1961 issued by 1st respondent as being without lurisdiction. without authority of law, arbitrary, illggal, unjust and violative of Articles 14, 19 (1) g and 265 of Ccnstitution of lndia and (Dntrary to s.151A of the lncome Tax Act, 1961 and consequently set aside. the iame. .ANO:t Petition under section 151 cPc prayrng that in the circumstances stated in the aflidavit filec in support of the petition, the High court may be pleased to stay all further proceedings pursuant to impugned Assessment order dated 2g-o3-2o2s with DIN No. ITEWAST/sl'r4712o2+2sl1ots2g241z(1) lor A.y.2020-21 passed by 't st respondent. --' \ tt -*- Counselfor the Petitioner: SRI MOHD MUKHAIRUDDIN Counsel for the Respondent No.f : SRI K.SUDHAKAR REDDY (Sr SC FOR rNcoME TA)() Counsel for the Respondent No.2 : SRI B.JTTHENDER (CENTRAL GOVT couNSEL) W.P.NO:31076 OF 2025 Between: ,,: :,., abor.rt Government Bosco AND

1. lncome Tax Officer, Ward 13(3), Hyderabad. The Principat Chief Commissioner of lncome Tax tlt, Hyderabld, Telangana. 2. 3. The Nationat Faceless Assessment Centre, lncome Tax'Department,'Ministry

4. Union of lndia, Ministry of Finance, rep. by its Secretary, 16GB North Block, New Delhi-no 001

5. The Principat Chief Commissioner of tncome Tax-lll, Hyderabad, Telangana. 6. The National Faceless Assessment Centre, lncome Ta:t Department, Ministry of Finance, Government of lndia, New Delhi. 7 . HffiL:,i,ll9i?r1l3ll,ry of Finance, rep. by its secretary,16&B North Block, .....RESPONDENTS Petition Under Article 226 of the Constitution of lndia prayrng 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 order dated 12tOOl2O25 passed by the 1st respondent under sub-Section (3) of Section 148A of the,lncome Tax Act, 1961 and pursuant thereto a Notice under Section 148 of the lncome Tax Act, 1961 (Act) vide Notice dated 12lOOl2O25 in DIN and Notice No. ITBA/AST/S/148 112025-6511076980939(1) for the year 2O21-22 as itlegal, 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, (ii). Set aside the Notice dated 1310312025 issued under sub-Section (1) of Section 148A l._ . --4, of the lncorft3 Tax Act, 1961 issued by the Respondenl l.ic.i fcr the A.Y 2A21-2? and any cons.equent proceedinEs as lacking in jurisdiction. .A.NO:'I OF 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 granl stay of all further proceedings including coercive sleps pursuant to the order dated 12lOGl2O25 passed by the 1st respondent under sub-Section (3) of Section 148A of the lncome Tax Act, 1961 and: pursuant thereto a Notice under Section 148 of the lncome Tax Act, 1961 fAd') vide Notice dated 12.06.2025 in DtN & Norice No. ITBA/AST/S/1 48 1 1202*651 1 1) for the yeat 2021-22. Counsel lor the Petitioner: SRI B.KRISHNA REDDY Counsel for the Respondent Nos,l to q 5 & 6: SRI K.SUDHAKAR REDDY (Sr sc FoR rNcoME TAX) Counsel for the Respondent Nos,4 E 7: SRI N.BHUJANGA RAO, DEPUW SOLICITOR GENERAL OF INT'A OF .....PETITIONER ETII' 1 . The lncorne Tax fficer (lnt Taxn|1, Aayakar Bhavan, Basheerbagh, Hyderabad - 500004.

2. The tncome Tax fficer, Ward 12(1), Hyderabad, Aayakar Bhavan, Basheerbagh, Hyderabad.

3. The fnconre_Tax Officer, Ward 12(1), Aayakar Bhavan, Basheerbagh, Hyderabad 500004. Petition LInder Article 226 ot lhe Constitution of lndia praying that in the circumstances s,tated in the afridavit filed therewith, the High Court may be pleased to pass an order or direction, especially one in the nature of WRIT OF .....RESPONDENTS *lt,- MANDAMUS holding that the notice dated 2O.O4.2O23 issued by 1st Respondent under section 148 of the Act with DIN and Notice No.ITBAJAST/S/148 112023- 2411052239692(1) and the assessment order passed uls.147 rws 144 of the Act, dated 31.O1 .2025 as being passed without jurisdiction, arbitrary, illegal, bad in law, void ab initio, apart from being violative of provision5 oJ section 148A and section by CBDT and provisions of 149 of the Act and also contrary to the circular the notice issued by the 1st and the assessment order 31.07.2025 for asst. year section 151A of the Act, and consequently Respondent under section 148 dated passed under section 147 r.w.s 144 ot 2019-20 |.A.NO:1 OF 2025 Petition Under Section 151 CPC in the circumstances stated in may be pleased to stay consequential pending ', , . Counset for the Petitioner: SRI AV.RAGHU RAM ' Counsel for the Respondents : SRI VIJHAY K.PUNNA (SENIOR SC FOR ITD) W.P.NO: 31271 OF 2025 Between: ' .,. .:.. j . ,,.. .,1, Dhiraj Handa, S/o Ved Krishnan Handa, aged,about 60 ye?rs, 9qc. Nl{n Rio 1704 Randblph Ridge, Austin, Texas -78733 Having' lndian residential address at 15, Whisper Valley, HS Darga, Hyderabad, Telangana -5(D008. ..PETITIONER AND

1. Union of tndia, Ministry of Finance, North Bloiii, New Delhi Represented by its Secretary.

2. lncome Tax Officer, Ward 15(1) lT Tower,AC Guards, Masab Tank, Hyderabad, Telangana -500004.

3. lncome Tax Department, ADIT (lNT TAXN)-1 Aaykar Bhawan, Opposite L.B. Stadium, Basheer Bagh, Hyderabad, Telangana -5000O4.

4. National Faceless Assessment Centre, lncome Tax Department, Room No.401,2nd Floor, E-Ramp, Jawaharlal Nehru Stadium, Delhi-110003. .....RESPONDENTS Petiticn Under Article 226 of ',he Colsiilutlon of irdia praying that in the circumstanc(..s stated in the afridavit filed therewith, the High Court may be pleased to is.sue .an appropriate writ, order, direction more parlicularly one in the nature of a Writ of Mandamus declaring the (a) Assessment Order dated 24.04.2025 bearing DIN and Order No.ITBA/ASTlsl147l2o25-26t107584D464(1) passed by the Respondent No. 3 under Section 147 rlw 144 of the tncome Tax Act, 1961 (Act), (b) Notice of Demand dated 28.04.2025 bearing DtN and Notice No. IT8A/A5T/5/156/2025. 2611075840518(1) issued by the Respondent No. 3 under Section 156 of the-Act' along with the computation sheet bearing No. ITBA/AST/S/31912O25: ?An9,7584O547(1) (c) teuer dared 10.10.2025 bearing No.|TBA/COM/F\17|2O2*.26110S1630625(1) issued by the Respondent No. 3 and all the conserquential as illegal, without jurisdiction, arbitrary and . - :': . ltj.. , contrary to the provisions of the lncome Tax Act, 1961 l.A.NO:'t 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 the operation of the (a) Assessment Order dated 2O.O4.2O25 bearing DIN and Order No. lTtlA/AST/S/147n025-2611O75840464(1) passed by the Respondent No. 3 under Section 147 RAA, 144 of the lncome Tax Acr. 1961 (Act), (b) Notice of and dated 28.04.2025 bearing DIN and Norice No. |T8A/A5T/5/1561202$ 261107584051811) issued by the Respondent No. 3 under Section 156 of the Act along with the computation sheet bearing No. ITBA/AST/S/31 gl2O2S- 26t107584}54',r(1) (c) letter dated 10.10.2025 bearing No. ITBA/COMlF/fif:O2S- 2d1}81630621i(1) issued by the Respondent No.3 and ail the consequential proceedings pending the consideration of this writ petition. Counsel for the Petitioner: SRt V.ANEESH Counsel for tho Respondent No.l : SRI N.BHUJANGA RAO, DEPUTY SOLICITOR GENERAL OF INDIA Counsel for the Respondent No.2 : SRI K.SUDHAKAR REDDY (Sr SC FOR rNcoME TA() Counsel for the, rTD) Respondent No.3 : SRI VIJHAY K.PUNNA (SENIOR SC FOR *-lL "- W-P.NO: 31510 OF Between: Mr. lshaq Khan Mohammed, 9o Mr.Motrarnmed lbrahim Khan, aged 50 years, Occ.- Business, Rl,o. Plot No. &2-326/A/2, Road No.3, Banjara Hills, Khairatabad, Hyderabad - 500 034, Telangana. AND 1 . Assessment Unit, lncome Tax Nart Delhi, Room No.- 4O1,2r1d Neur Delhi - 110 003.

2. The lncome Tax Officer - Ward Masab Tank, Hyderabad :5OO .....PETITIONER , National e- Assessnent Cenler, E-Ramp, Jawaharlal Nehru Stadium, l.T.Tower, AC Guards,

3. The Principal Chief Commissioner of lncome Tax, Andhra Pradesh and Telangana, Hyderabad l.T.ToryeB;,AC Guards, Masab Tank, Hyderabad - 500 004, Telangana. .....RESPONDENTS Pelition 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 a Writ of Mandamus or any other appropriate Writ, Order or Direction, declaring that- a. the order passed uls 147 r/w sec. 144 wls 1448 ot the lncome Tax Act, 1961; dated 25.02.2025, bearing DIN No.- ITBA/AST/S/147DA24-2511O73i7UO1411), by rhe 1st Respondent, for the Assessment Yeat 2017 -. 18, and b. the consequential penalties levied u/s. 272N1Nd), 271F and 27OA of the lncome Tax Act, 1961 daled 05.08.2025, O5.O8.2O25 and 06.08.2025,. by the lst Respondent, vide DIN No.s- tfBNpNUFl2T2A(1' (dy2025-26t1079309047(1), ITBA/PNUF/271F12025- for the 2611079305875(1) and ITBA/PNUF/27ON2O25-2611O79330185(1), Assessment Y..rir 2O17 - 18, as arbitrary illegal, bad in law, void-ab-initio, violative of the principles of natural juslice, apart from being violative of Articles 1n, t9(1Xg) 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. l.A.NO:l OF m25 Petition Under Section 151 CPC praylng 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 In,:ome Tax Act, 1961, dated 12.03.2024. bearing DIN and Notice No.- ITBA/AST/S/148 112023-2411062496521(1), by the 2nd Respondent, for the Assessment'/ear 2017 - 18, pending disposal of the above writ petition. Counse! for the Petitioner : SRI A.V.A.SIVA KARTIKEYA Counsel forthe Respondents: Ms. BOKARO SAPNA REDDY (SENIOR SG rNcoME TAX) , :::, Mohammed ;Business, 9o.Mohammed Habeeb, Aged about 39 years, Occupation Colony, MD Lines, Golconda S.O., Hyderabad, EIII!)

1. The lncome Tax Oflicer Ward 14(1), Hyderabad, tT Towers,A.C. Guards, Masab trrnk, Hyderabad, Telangini-sdoooa. fl{nTf.fll{rt

2. The Principal Chief Commissioner of lncome Tax, APandTS, Block, lT'Totvers, A.C. Guards, Masab tank, Hyderabad, Tela 3. The Assessment Unit lncome Tax Department, National Faceless 10th Floor, C- {ssessqent Centre, Delhi, Ministry of Finance, Room No. 4O1,2nd Floor, E- Ramp, Jawaharlal Nehru Stadium; Dethi-110003. Petition Under Article 226 ot the Constitution of tndia praying that in the circumstances stated in the affidavit fited 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 dt. 27.O1.2025 passed by the 3d respondent uls 147 r.w.s 14411448 of the tncome{ax Act for A.y. 2017-jg vide DIN No. ITB,a/AST/S/14712O24-2511O7255811O(1), consequent to the drder passed u/i: 14BA(d) dt.'tg.o3.zo24 vide DtN No. trBA/AST/F/14gN2o2T 2411062'9652'|.1',,1) and the notice u/s 148 dt.19.03.2024 vide DIN No.|TBA/AST/9148_112023- 2411062965714(1), issued by rhe JAO(Ist respondent) instead of FAO(3rd respondent) that too based on the incorrect information, and consequential penalty orders passed vide order u/s 271Fof the Act dt.30.07.201!5 and order u/s 271AAC(1) of the Acl dL.3O.OZ.2O2S as void, illegal, and contrary to the provisions of lncome-tax Act and contrary to the Principles of Natural Justice. ---2 t- I.A.NO:1 OF 2025 Petition Under Section 151 CPC praying that in the circumslances 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. 27.01.2025 passed by the 3rdrespondent ry's 147 r.w.s 14411445 of the lncome-tax Act for 4.Y.2017- 18 vide DIN No. ITBA/AST/S/1471202+ 2511O7255a17O(1) and the Penalty orders, and may pass such other orde(s) as the Hon'ble Court deems fit and proper in the interests of substmtial justice, as othemise the Petitioner would be put to irreparable loss and swere injury, i:. , , Counsel tor the Petitioner: SRI DUNDU MANMOHAN Counsel for the RespondentS: Ms BOKARO SAPNA REDDY (SENIOR SC rNcoME TA() W.P.No:317!E PE2!E5 Between: Anil Kumar Pallela, S/o. Lakshmaiah, Aged about 41 years, Occ ; Business, Rl/o 8-1- 1361N '1O1, Maruthi Nagar, Shaikpet Hyderabad 500 0O8. .....PETITIONER AND 1 . lncome Tax fficel Ward 14('l ), Hyderabad lT Towers, AG Guards Masab Tank Hyderabad- 500004.

2. The Principal Ghief Gommissioner of lncome Tax, AP and TS, l0th Floor' C- Block, l.T.Torers, 1G.2-3, A.C.GuarG, Hyderabad -500004.

3. Assessment Unit, National Faceless Assessment Centre lncome Tax Department, Ministry of Finance Room No. 401, 2nd Floor, E-Ramp Jawaharlal Nehru Stadium, Delhi- 110003.

4. The Principal Chief Commissioner of lncome Tax,, AP and TS, 10th Floor, C- Block, l.T.Tqwers, 1 0:2-3,, AGGuards, Hyderabad -5fi)o04'

5. Assessment Unit National Eaceless Assessment Centre lncome Tax Department, Miniitry oJ Findrnce Room No. 401, 2nd Floor, E-Ramp Jawaharlal Nehru Stadium, Delhi- 110003. .....RESPONDENTS Petition Under Article 226 ot lhe Constitution of lndia praying that in the circumstances stated in the affidavit liled 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 notice dated 05.04.2024 passed by the 1st Respondent llnder sec,.ion 148 cf the !rcc,}e Tax Act for A.Y. 2O2A-2O21 vide DIN No. ITBA/AS'I/SI 148-112O24-251'tO633922365(1), consequent to the order passed u/s 148A(d) dated 05.04.2024 vide DIN No. ITBA/AST/F/ 148N2O24-2O2S| 1063922078(1) issued by the JAO 1st Respondent instead of FAO (3rd Respondent) as against the provisions of section 151A of lncome Tax Acr,lg6i and E- Assessment of lncome Escaping Assessment Scheme, 2022 rcad wilh CBDT Notificrtion No. 18/20221F.No.370142t1612O22 dated 29.03.2022, as void, illegal and contrary to the Principles of Natural Justice. I.ANO:{ OFm25 . 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 notice issued dated .05.O4.2O24 passed by the 1st Responderrt under section 148 of the lncome Tax Act for A.Y. 2O2O-2O|21 vide DIN No. ITBA/AST/S/148-112024-2511063392236541), consequent to the order passed n/s 148A(d) dated 05.04.2024 vide DtN No. |TBA/AST/FI 148A12024-20251 t. . l Gounsel for the Petitioner : SRI PARIKSHTTH KUTUR Gounsel for the Respondents : Ms BOKARO SAPNA REDDY (SENIOR SC TNcoMETAX) W.P.NO: 31892 OF 2025 Between: Mr. Abhishek.Srivastava, S/o Mr. Dharam Karan Srivastava, aged 43 years, Occ. Hrt Employee, fl?t -No. 203, Palace Orchards Apartments, Znd Roor, Lan-e'Beside - - - Andhra Bank ATM, Himayathnagar, Hyderabad - 5O0 027, Telangana.' l .....PETITIONER AND 'l. Assessment Unit, lncome Tax Department, National e-Assessment Center, llew P"!l'i Room No.. 4O1, 2nd Ftoor, E-Ramp, Jawahartal Nehru Stadiuni.

2. The.lnconre Tax Officer, Ward 121, Hyderabad,Aayakar Bhawan, Opp. LB Stadium, Basheer Bagh, Hyderabad --SOO 004,'Tet5ngana.

3. The Principal Commissioner-oJ !ryo4e, Hyderabad-1l.T.Towers, AC Guards, Masab Tank, Hyderabad - 50O 004, Telanlana.

4. The lnconre Tax Officer Ward 12(1), Hyderabad, Aayakar Bhawan. Opp. LB Stadium, Basheer Bagh, Hydera6a-O - 5oO 004, fela-ngana n" 't. 1"'

5. The Principal Commissioner of lrrcome, Hyderabad-1, l.T.Towers, AC Guards, Masab Tank, Hyderabad - 5OO 004, Telangana. .....RESPONDENTS Petition Under Articte 226 of the Constitution ol lndia praying that in the circumstances stated in the affidavit fited therewith, the High Court may be pleased to issue a Wft of Mandamus or any other appropriate Writ, Order or that a. the order passed uts 147 r/w sec. 144 rtw sec. 1448 of Direction, 1961, dated 11.02.2025, bearing DIN the lncome 77868(1), by the 1st Respondent, for the No. and b. the consequential penalties, levied uls.27OA Assessrnent and 271AAC(1 by the 1st and ITBA/PN 2O2O - 21, as Tax Act, 1961, dated 07.O8.2A25 and 25.08.2025, DIN Nos. ITBA/P N LtF t27 oN2o2s-261 1O7 937 1648(1 ) of natural Constitution of lndia and Sec 148A of the lncome Tax Act, 1961. being violative of Articles 14, 19l1xg) and 265 of the |.A.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,,inctuding any recovery, pursuant to the notice issued u/s 148 of the tncome Tax Act, 1961, dated.14.O3.2O24, bearing DIN and Notice No. ITBA/AST/S/14S ttZOZiZlt1O62600300(1), by the Znd Respondent, lor the Assessment Year 2020 - 2'1, pending disposal of the above writ petition. :,,. ', Counsel forthe Petitioner: SRI A.V.A.SIVA KARTIKEYA Counsel for the Respondents : Ms BOKARO SAPNA REDDY (SENIOR SC INCOME.TAI).. " , Between: M/s. The Large Sized Cooperative Society Limited, rep. by its Secretary, Mr. Pitla Shivaji, Pothangal, Kotagiri,-Nizamabad-sO3 2OT,Telangana. (PAN. AADFT3295M) .....PETITIONER AND '1. Asses:;ment Unit, lncome Tax Department, National e-Assessment Center, Room No.401, 2nd Floor, E-Ramp, Jawaharlal Nehru Stadium, New Delhi-l10 003.

2. Commissioner of lncome Tax, Appeal, ADDL/JCIT (A|10, Mumbai. 3. lncome' Tax Officer, Ward-1, Aayakar Bhavan, &12-15613, Subhash Nagar, Nizamabad-so3 OO2.

4. lncome Tax Officer, Ward - 7('l ), Signature Towers, Serilingampally (M), Hyderabad-soo 084.

5. Principal Chief Commissioner of Telang,:rna, Hyderabad 10-2-3, R AC Guards, Hyderabad-sOO 004. lncome Tax, Andhra Prad.qsh and oom No.922, gth Floor, EV Block, lT Towers,

6. pnlon of lndia,, rep. by its Secretary, Ministry of Finance,.Government of lndia, 3'd Floor, Jeevan Deep Building, Sansad Marg, Nqr D9]hi-110 001. .....neSPOttDENTS ,','. Petition Under Article 226 ot the Constitulion of lndia, firaying that in the circumstances stated in the affidavit filed therewith, the High, Court may be pleased to is$ue a Writ of Mandamus or any other appropriate writ, order or direction (a)to set-aside assessment order dated 2a.O3.2022 as fectified by suo- motu rectification order dated O8.O9.2O22 passed by the 3rd Respondent for the assessment yetar 2O'16-17 under Section 147 read with Section 144 of lhe lncome Tax Act, 1961 being illegal and contrary to Section 144-8 of the l4come Tax Act, 1961 as confirmed by the appellate order dated 6.8.2025 or (b)alternatively, set aside the appellate order dated 06.08.2025 as being in violation of principles of natural justice irnd also contrary to record and remand the mattel back to the 2nd Respondent for adjudication of the merits of the assessment pertaining to the principal levy of tax under assessment order daled 28.3.2022 as rectified by order daled 8.9.2022 after considering the Petitioner's contentions on Section 80-p of the lncome Tax Act, '1961. f.A!19:1 oF 2o2s Petition Under Section 151 CPC praying that in the circumstances stated in the affidavit liled in support of the petition, the High Court may be pleased to grant interim stery of all turther proceedings pursuant to the impugned assessment order as rectified by order daled 8.9.2022 for the assessment year 2016-17, pending disposal of the writ Petition as otherwise the petitioner wilt be put to severe loss and hardship. Gounsel for the Petitioner : SRI S.VIJAY ADITHYA Counsel for the Respondent Nos.'t to 5 : M/s J. SUNITHA (SR SC FOR INCOM TA)() Counsel for the Respondent No.6 : SRI N.BHUJANGA RAO, DEPUTY SOLICITOR GENERAL OF INDIA W.P.NO: 31914 OF 2025 Between: MOIiD AZHER UDDIN, S/o LATE MOHAMMED IMAM UDDIN Aged about' 59 years, Occ. Business R/o, H.No.16-1 -261N1 Flal no.102, 1ST Floor, Saidabad inlnny Main Road Hyderabad 500059. ' .....PETIT!ONER AND f . idssessment Unit, lncome Tax Department, National eAssessment Centre; Room No.401, 2nd Floor, E-Ramp, Jawaharlal Nehru Stadium, Nevtr Delhi-l10 003.

2. lTO,Ward 51 Range 55,1T Towers, Masab tank.Hyderabad-5K057. 3. Pdncipal Chief Commissioner of lncome Tax, Andhra Pradesh and Telanlana, Hyderabad, 1G2-3, Room No.922,9 Floor,B Block, lT Towers, AG Guards,Hyderabad-soo 0o4.

4. Union of lndia, rep. by its Secretary, Ministry of Finance, Govemment'of lndia, 3rd Ffmr, Jeoran Deep Building, Sansad Marg, New Delhi-l 1O 001. 5. 1TO, Ward 5(1) Range 55, lT Towers, Masab tank. Hyderabad-S0fi)S7. 6. lTO, Ward 5(1) Range 55, lT Towers, Masab tank. Hyderabad-S00o57. 7. Principal Chief Commissioner of lncome Tax, Andhra Pradesh and Tdanlana, Hyderabad, 1G2-3, Room No.922, gth Floor, 'B' Block, lT Tolvers, AC Guards, Hyderaba&s0O 004. '

8. Union of lndia, rep. by its secretary, Ministry of Finance, Govemment of lndia, 3rd Floor, Jeevan De-ep Building, Sansad Marg, New Delhi-l 10 0O1 . ....RESPONDENTS +. Petition Under Article 226 ot lhe Constitution of lndia praylng that in the circumstances stated in the affidavit filed therewith, the High Court may be pleased to. issue an order, direction or Writ, more particularly in the nature of a Writ of Mandamus to, (A)Declaring the order passed by the 2nd Respondent under Section 147 daled 08.03.2025 for the assessment year 2O2O-21 as being without jurisdiction and contrary to the faceless assessment procedure laid down in Section 144-8 ot the lncome Tax Act 1961, and consequently (B)to set-aside the order dated 08.03.2025 issued by the 2nd Respondent under Section 147 rcad witn Secirons 144 ano i44B oi the income Tax Act, 1961 ior the assessment year 2O2O-21 as being without lurisdiction, arbitrary, illegal, bad in law, void-ab-initio, apart trom being violative of Articles 14, 19(1)(g) and m5 of the Constitution of lndia and conl.rary to faceless assessment procedure laid down in Section 1448 ot the lncome Tax Act 1961 and pass such other order or orders may deem tit and proper in the circumstances of the case. (C)Consequently, set aside the penally proceedings is,sued by the 2nd Respondent against the Petitioner herein. |.A.NO:1 OF 2025 Petilion Under Section 151 CPC praying that in the circumstances stated in the affidavit fik>d 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 011.03.2025 issued by the 2nd Respondent under Section 141 read with Sections 144 & 144-8 of the lncome Tax Act, 1961 for the assessment year 2020-21, pend ng disposal of the above writ petition. Counsel ,or the Petitioner : SRt PRAMOD MALIGI Counset Ior the Respondent Nos.1 to 3, 5 to 7 : SRI K.SUDHAKAR REDDy (Sr sc FoR tNcoME TAX) Counsel for the Respondent Nos.4 & 8 : SRI K.R/ryESH REDDY YIT.P.NO: 32O43OF 2025 Between: SHAIK JANI MIYA, S/o. SHAIK HUSSEN, Aged about 57 years, Occupation Business, Ryo- H Nb a-C-qii 2'p'iir-"-,t-"i.! [n="'#.1"r-sozfi)2, Tetangana, tndii PAN- CGRPS6455E, Assessm ent Y ear- 2O1 *17. AND : 1. Assessmenl Unit, National Faceless Assessment Centre, lncome Tax Department, Ministry of Finance, Room No. 4O1, 2nd Floor, E-Ramp, Jawaharl;rl Nehru Stadium, Delhi - 110 003. ""PETlrloNER

2. The lncorne Tax Officer, Ward 1, Khammam lncome Tax Ofiice, Rajeev Gunt, Rajiv Chcwk, Near Kinnerasani Theatre, Khammam, Telangana, 5O7OO1. 3. !n!91 of lndia, Represent by Secretary Ministry of Finance North Block, New Delhi-110 001. .....RESPONDENTS Petition Under Artlcle 226 ot the Constitution of lndia praying that in the circumstances stated in the affidavit filed therewith, the High Court may be pteased to issue an appropriale 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- 28.03.2023 vide DIN No- for the Assessment Year 2O16-17 and ITBA/AST!SI148_112022-231'tO51527110(1) order passed by the 1st respondent u/s. 147 r.w.s 144 read with 'th. "*r"quential , section 1448 of the lncome-tax Act Date of Order 15,O3-;.?V24f _DlN- FAA/RStlSl147l2O23-24t10626889O4(1 ) for the Assessment Year: 2016-17, as arbitrary, illegal, bad in law, void ab initio, violation of principles ofrnptulaljustice ' '': i' :. r' - - '- : :.apart fr.qm violation of Artictes 14, 19 (lXg) and 265 of constitution o-f ,!ndia,apart from beingviolative of provisions of section 148A and section 149,.oJ,the,-Actand ,also contrary to the circular issued by CBDT and provisions of sec$On,1,CiA of the Act, and conseguently set aside the order passed by 1st Responde.!t;,u/p,' 147 r.w.s 144 read with section 1448 of the lncome-tax Act Date of Ordei 15.A9;,2O2+, . : -.-::' : otN- |TBA/ASTt}l147t2023-24t10626S8904(1) for the Assessment Yiai,2016-17 and alt consequential proceedings pursuant there to. : :.-: iii ,.. r l, :..: ' .' :. '.-:.' . - .. : "' r.;!:.,...,-.,.,: ,', 1 ,' i ,1:i ',, ,, , I.ANO: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 please{lto stay alt further proceedings, including any recovery, pursuant to the order passed by the 1st Respondent u/s. 147 r.w.s 144 read with section 1448 of the lncom6'tax Act Date of Order 15.03.2024, DIN- ITBA/AST/5114712023-24110626889O4(1) for the Assessment Year 2016 -'17 and stay of Demand notice under section 156 for the Dated- 15.03.2024 vide DIN No- ITBA/AST/5t156t2O23-2411O62689106(1) Assessment Year 2016-17. :: counselforthePetitioner:SRlTHANNERUcHAlTANYAKUMAR Counsel for the Respondent Nos.l & 2 : SRI K.SUDHAKAR REDDY (Sr SC FOR rNcoME TA() Counsetfor the Respondent No.3 : SRI N.BHUJANGA RAO, DEPUTY SOLICITOR GENERAL OF INDIA -.-7 W.P.NO:32097 OF 2025 Between: Ananthareddy Kalluri- S/o. Ram reddy Kalluri age. 46 Years, Add. Village ls_uka-bavrguenr post, Thopucherla, Mandal Vemulapally VIA Miryalguda, Nalgond-a- 508207 Telanl;ana. .....PETITIONER AND 1 . Assessrnent Unit, lncome Tax Department, National e-Assessment Centre, New Derlhi, Room No. 4O1 , 2nd Floor, E-Ramp, Jawaharlal Nehru Stadium, New De,lhi-110003.

2. The lnc, me Tax Officer, Nalgonda. 3. Union ot'lndia, Minister of Finance Department o-f Revenue, New Delhi 4. The lncrrme Tax Oflicer, Ward-1, Nalgonda. 5. Union of lndia, Through Secretary Minister of Finance Departmenl of Revenue, New Delhi -110OO1. .....RESPONDENTS Pelition Under Article 226 of the Consiitution of lndia praying that in the circumslances stated in the affidavit filed thereurith, the High Court may be pleased lo issue a writ of Mandamus or any other appropriate order or Direction, declaring that the order passed by the 2nd respondent under section 1 S(A[d) of the income tax act 1961 dated 28.03.2023 bearing DIN No. ITBA/AST/F/12.8N2O22-2311O51527961(1) notice number for the assessment year 2016-17. as arbitrary, illegal, bad in law. void-ab-initio violative of principles of narural justice apart from being violative of article 1a,19(1Xg) and 265 of the Constitution o1' lndia and section 148A of the income lax Act, 1961 and to consequently set aside the same in the interest of Justice. I.A.NO:1 OF 2025 Petition Jnder Section 151 CPC prayilg 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 2nd respondent under section 148A(d) of the income tax Act,.l g61 dated 28.03.2023 bearing Din No ITBA/AST/F/148N2O22-29|1051527961( j ) for the A.y 2016-17., pend,ng disposal of the above writ petition. -- ") ''i. ' Gounsel for the Petitioner : SRI V.V.S.ANKITH Counsel for the Respondent Nos.1 ,2 & 4: Ms. BOKARO SAPNA REDDY (sENroR sc lNcoME TA)() Counset for the Respondent Nos.3 & 5 : SRI N.BHUJANGA RAO, DEPUW SOLICITOR GENERAL OF INDIA W.P.NO:32126 OF 2025

3. Union of lndia, Rep By its Secretary Ministry of Finance North Block, New Delhi- 110001 .....RESPONDENTS : Petition Under Article 226 of the Constitution of fndia 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 order or Direction, declaring that the order passed by the 2nd respond-er'rt under section 148(A[3) of the income tax act 1961 dated 25-A*2O25 ' bearing DIN No. ITBA/AST/Ft148N2O25-26|1O77S08O60(1) notice number for the assessment year 2OZO-21 as arbitrary, illegal, bad in law, void-ab-initio violative of principles of natural justice apart from being violative of article_ 14,1g(1[g) and 265 of the Constitution of tndia and section 148A of the indome tax Act, 1961 and to conseguently set aside the same in the interest of Justice. |.A.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 alt further proceedings inctuding any recovery, pursuant to the order passed by the 2nd respondent under section 148A(d) of the income tax Act,1961 dated 25-06- 2425 trearing Din No !TBA/AST/F!148NZA25-2Si 10778C8060('!) fo:' the A.Y 2AZA- 21, pending disposal of the above writ petition. Counsel for the Petitioner : SRI V.V.S.ANKITH Counsel for the Respondent Nos.1 & 2: Ms BOKARO SAPNA REDDY (SEN|OR sc rNcoME ]rA;1 Counsel for the Respondent No.3: SRI N.BHUJANGA RAO, DEPUTY SOLIC'TOR GiENERAL OF INDIA . W.P.NO: 3213;0 AF 2A25 Between: Ahmed Ullah Khan, S/o. Gunj, Siddiamber Bazar, AND 48 - 50001 years, Add. 15-2-690, Kishan 2 Telangana. .....PETITIONER '1. Assessrnent Unit, lncomb New Delhi, Room No. 401 New Delhi-110003. Tax D6partment, Nationat e-Assessment Centre, , 2nd Floor, E-Ramp, Jawaharlat Nehru Stadium,

2. The lncome Tax officer, Botanicat Gardens signature Towers, Kondapur Hyderat,ad, Telangana. :

3. !n!gt, ol lndia, Rep By its Secretary Ministry of Finance North Btock, New Delhi.

4. The Incc,me.Tax officer, wa.rd--7(l), Botanical Gardens, signature Towers, Kondapur, Hyderabad, Telangqna:SOOOgZ.

5. Union of tndia, Rep By its Secretdry Ministry of Finance North Block, New :-- Delhi-110001. ' .....RESPONDENTS Petition Under Article 226 of the Constitution of lndia praying that in the circumstances stated in- the affitJavit filed therewith, the High Court may be pleased to issue a writ of Mandamus orlany other appropriate order or Direction, declaring that the order passed by ther2nd respondent under section 148(4[3) of the income tax act 1961 dated 2gt o6tzo2s bearing DIN No. ITBA/AST/Ft14t3N2O25-26t1O77g87428(1) notice number for the assessment year 2O2O-21. as arbitrary, illegal, bad in law, void-ab-initio violative of principles of natural justice apart from being violative of articte 14,19(1Xg) and 265 of the Constitution of lndia and section 148A of the income tax Act, 1961 and to consequently st:t aside the same in the interest of Justice. '_- -\ (' ' |.A.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 2nd respondent under section 148A(d) of the income lax Act, 1961 dated 2gl 061 2025 bearin g Din No ITBAr/A ST lF I 1 48N2O25-2d 1 O77 987 428(1 ) t u th e A.Y 2,20-21 ., pending disposal of the above writ petition. Counsel for the Petitioner : SRI V.V.S.A}.|KITH Counsel for the Respondent Nos.l, 2I4: Ms;BOI(ARO SAPNA REDDY (sENloR sc rNcoME TA() Counsel for the Respondent Nos.3 & 5: SRI B.JITHENDER (CENTRAL GOVT couNSEL) ; : W.P.NO: 32'133OF 2025 Between: Chiranjeev Reddy Yeduguri, S/oChinappa Reddy Yeduguri, Age_d About 66 yea..[s, Occup-ation Doct6r, Plot No.75, Road No.12, Mithilla Nagar Colony,Banjara Hills, Hyderabad. .....PETITIONER AND

1. The Assistant Commissioner of lncome Tax Circle 6(1), Hyderabad, lT Tower, AC Guards, Masab Tank, Hyderabad, Telangana-500fi)4.

2. The Principal Chief Commissioner of lncome Tax AP and TS, 10th Floor, C- Block, LT. Torers, 10-2-3, A.C. Guards, l-lyderabaG5O0004. 3. The Assistant Commissioner of lncome Tax Central Circle - 1(1), , Hyderabad, Aayakar Bhawan, Basheerbagh, Hyderabad, Telangana - 500004. .....RESPONDENTS Petition Under Article 226 ot the Constitution of lndia praylng that in the circumstances stated in the affidavit filed therewith, the High Court may be pleased to issue an appropriale writ order or direction more particularly one in the nature of Writ of Mandamus, declaring the notice u/s 148 dl.31l$8l2024 vide DIN issued by the JA0(15t respondent) No. ITBA/AST/51148112O24-25/1068220300(1) instead of Faceless Assessing Officer(FAO) lot A.Y.2O1*20 - that too on the strength of the approval granted u/s.151 of the Act by the 2nd respondent, vt/hich is neither marually signednor digitaliy signed - as void, iliegai, and contrary to the provisions of lncorne-tax Act and contrary to the Principles of Natural Justice. i.A.NO:1 oF'.2025 Petitiorr Under Section 151 CPC praying that in the circumstances stated in the affidavit filed in support of the petition, the High Courl may be pteased to stay all further proceedings pursuant to the notice u/s 148 d1.31 .OA.2O24 vide DIN No. issued by rhe JAO(.tsr respondent) IT8A/A5T/3/148_112024-2511068220300(1) instead of Faceless Assessing Officer(FAO) for A.y. 2O1}-ZO. Counsel for the Petitioner : SRI DUNDU MANMOHAN Counset for the Respondents : Ms BOKARO SAPNA REDDY (SENIOR SC TNcoMETA$ W.P.NO: 32134OF 2025 Between: Chiranjeev RerJdy Yeduguri, S/o Chinappa Reddy yeduguri, Aged About 66 years, Occupation-_Dcctor, Plot No.75, Road No.12, Miihilla trtSgar C-otony, Ba4arjHills, Hyderabad, Telangana - 500034. ANO : ,, .....PETITIONER 1 . The Assdstant Commissiong of lncome Tax, Circle 6( 1) Hyderabad, I T Tovver, AC Guards, Masab Tank, Hyderabad, Tetang'a6a-SO00Oa. Z ]t-re.e4ryqal Chief Cgmmissioner of lnmme Tax, Ap and TS, l0th Ftoor, C- Block, t.-l-. Towers, 1O-2-3, A.C. Guards, Hyderabad-5000o4. '

3. The Assistant Commissioner of lncome Tax, Central Circle - 1( 1 ), Hyderabad, Aayakar Bhawan, Basheerbagh, Hyderabad, Telangana - 5OOOO4. .....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 rf Mandamus, declaring the notice u/s 14E d1.31-oa.2o24 vide DIN No. ITBA/AS17S/148_112O2+25t1O6822O3,t3(1) issued by the JAO (1st respondent) instead of Faceless Assessing officer(FAo) for A.y.201g-19 - that too on the strength of the approval granted u/s.151 of the Act by the 2nd respondent, which is neither manuatly signed or digitally signed - as void, illegal, and contrary ''l'lj!J to the provisions of lncome-tax Act and contrary to the Principles of Natural Justice !.A.NO:1 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 stay vide DIN No. respondent) Counsel for the Petitioner : SRI Counset for the Respondents : Ms, rNcoME TA)() W.P.NO: 32287 OF 2025 Between: SAPNA REDDY (SENIOR SC Mrs. Sridevi Gummadi, Wo. Mr. G. Ramarao, aged 55 years, Occ.. House wife, D.No. 5-6-673, SKD Nagar, Vanasthalipuram, Near Community Hall, Hayathnagar, Ranga Reddy District, Hyderabad - 5O0 070,,Telan(pna. .,...PETITIONER AND

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

2. The tncome Tax Officer, Ward 9i, Hyderabad l.T.Towers, AC Guards, Masab Tank, Hyderabad - 5O0 @4, Telangana

3. The Principal Chief Commissioner of tncome Tax, Andhra Pradesh and Telangand, Hyderabad lT Torrers, AC Guards, Masab TankHyderabad - 500 004, Telangana.

4. The lncome Tax Officer, Ward 9(1), Hyderabad, [.T.Towers, AC Guards, Masab Tank, Hyderabad - 500 @4, Telangana.

5. The Principal Chief Commissioner of lncome Ta1, Andhra Pradesh and Telangand, Hyderabad lT Towers, AG Guards, Masab Tank Hyderabad - 500 004, Telangana. ....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, dec.laring that a. the order passed u/s i 47 rlw sec. 144 rlwls 1448 of the lncome Tax Frct, 1961, dated 14.03.2024, bearing DIN No..ITBA/ASTlsl147l2023- 2411062621379(1), by the 1st Respondent, for the Assessment Year 2015 - 16 and b. the consequential penalties levied uls.271F,271(1Xb) and 271(c) of the lncome Tax F.ct, 1961 dated 1610812024, 16.08-2024, and 2z.o8..zo24, by the 1st Respondent, vide DIN No.'s. ITBA/PNLlFt271Ft2024-251106769g969(1), ITBA/PNUF|271(1[b)12o24-25t106774e495(1 ) ITBA/PNL/Ft271(1)(cl2}2a- 2511a678609ct9(1), for the Assessment Year 2o1s - 16 as arbitrary, iltegal, law, void-ab-irritio, violative of the principles of natural justice, apart from violative of Artictes 14, 19(1Xg) and 265 of the Constitution of tndia and Sec -1 of the lncome Tax Act, 1961, and to consequently set aside the sarne in the interests of jus;tice. I.ANO:I OF 2025 : ,,' t. .. ' Petition Under Section 151 CPC praying that in the circumstances stated in the affidavit filr:d in support of the petition, the High Court may be pteased to stay all further proceedings, inctuding any recovery, pursuant to the notice issued u/s 148 of the lncome Tax Act, 1961, dated 06.04.2022, bearing DIN and Notice No.. ITBA/AST/S/1o18-112022-2311O4257OO41(1'), by the 2nd Respondent, for the Assessment V:ar 2015 - 16; pending disposal of the above writ petition. Counsel for the Petitioner : SRI A.V.A.S|VA KART|KEYA Counsel for the. Respondents : SRI K.SUDI'IAKAR REDDY W.P.NO: 32302 OF 2o2s Between: Mrs. Sridevi Gummad!, wo, Mr. G. Ramarao, aged 55 years, occ.. House wife, -- Q.No. t&q23. SKP. N?g?r, lanas$_a-lipgr_ary Ne5r Community Hail, Hayathnagar', RangaReddyE}istrict,Hyderabad-500o70,Telangana. AND .....PETITIONER

1. The lncome Tax officer, ward 9(1) Hyderabad, LT. Tower, AC Guards. Masab T;ank, Hyderabad - 500 004. Telangana.

2. Assessment Unit, lncome Tax Department, National e-Assessment Center, New Delhi, EgoI N_o.401, 2nd Fldor, E-Ramp, Jawahartal Nehru stadium,' New Delhi - 110 0O3. '7 !.r .'"

3. Assessment Unit, lncome Tax Department, National e-Assessment Center, New Delhi, Roorn No.401, 2nd Floor. E-Ramp, Jawaharlal Nehru Stadium. New Delhi - t1O 003. ,...RESPONDENTS Petition Under Article 226 of the Constitution of lndia praying that in the circumstances stated in the affidavit filed therewith, the High Court may be a Writ of Mandamus or any other appropriate Writ, Order or Direction, declaringthat, a, the order passed by the 2nd Respondent, uls 147 rlwls Sec. 144 rlwls 144B.of thg.lnCome Tax Act, 1961, dated 02.12.2024, bearing DIN and Notice Nro.. reA/AsT/sfi qtnoz+-z5no7aa7o57(1), for the Assessment Year 2O2O - 21, and b. fh'g orders passed by the 2ndRespondent, levying penalties u/s ?72A(1Xd) andr zlleeQ() oJ the lncome Tax Act, 1961, both dated 13.06.2025 and 1S:06,;-2.p!5,:,bearing DlN. ITBA/PNLlFl272A(11 (dY2O25- 26t1O77O23619(1) rrBnrPtturnttpacuy2o2'-26t1o7718577211), respectively, for the Assessment,Yea!i:'292;Or;.,;,21, as arbitrary, illegal, bad in law, void-ab-initio, violative of the principleS,of,,natural justice, apart from being violative of Articles 1 4, 1 9( 1 [g) and 265 of the Constitution of lndia and Sec 1484 of the lncome Tax Act. 1961, and to conseguently set aside the same in the interests of justice. . :: ::,-: 1::j:.':'. . .:;'.; r.'.i ...,.:i . r'.ii':'.' ..::t-i.-.i,,r:i.j. ' ' l. ' .:r ' .' , |.A.NO:1 OF 2025 r, .;,,,..,.., , ,, '.:; :::.', ,1 , . ,.rr.ri ,. ' . . :rt' .'..,. Petition Undel Sectib-n.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 oI the lncome Tax Act, jtr961. dated 31.O3.2O24, bearing DIN and Notice No.. !TBA/AST/S/148 112023-2411063758847(1), by the 2nd Respondent, for the Assessment Year 2O2O - 21, pending disposal of the above writ petition. : :r:) . '.' : Counset for the Petitioner,::SRl A"V.A"SIVA KARTIKEYA Counsel for the Respondents : SRI K.SUDHAKAR REDDY W.P.NO: oF 2025 Hari Dayat Prabhakaf Rao Sakimatlg, S/o. PrabhakarRao Sakimalla,-Aged about 64 yeiri-bccupation j Business, Wd. 3-6-136/A/8 Flat No 1O4 Keerthi Sikhara nima'yatn Nalar, lydgrgqbd 500029 Telangana, lndia Apj.tr"nii, PAN.AEVPS0766A, Assessment Year. 2017 -18. -- .....PETITIONER AND

1. Assessment Unit, National Faceless Assessment centre, tncome Tax Qepartrnent,.Ministly of Finance, Room No. 401, 2nd Floor, E-Ramp, Jawaharlal Nehru Stadium, Dethi - 110 OO3.

2. The lnc:ome Tax Officer, AC Guards, Masab Tank, Hyderabad 3. Union of tndia, Ministry of Finance, North Block, New Delhi 4. Il," tncome Tax Officer, Ward4(1), Hyderabad tT TOWER, AC Guards,

5. !n!pf, -c,f-!qojq, Represent by Secretary Ministry of Finance North Btock, Neur ''..,, ., r1,.,:,: ----.RESPOIIDENT-S : -. ,,,, ',,-;r .'.. 1..". 'Petition Under Articte 226 ot the Constitution of lndia praying that. in the lcnCurnstinces stated in the affidavit filed therewith, the High Court.may be pleased to issrle an appropriale writ, order or direction more particufarly one in ttre natufe'.of'WRIT oF MANDAMUS holding that the notice issued (JAO) by:1st . Respohdent'under section 148 Dated. 16.03.2024 vide DtN No. ITBA/AST/S/148 112023-2411062752788(1[or the Assessment Year 2O17-18and the consequentiat order paSsed by the 1st respondent u/s. 147 r.w.s 144 read with section 1448 ot the tncome-tal Act Date of Order 25.03.2025, 1448 of the tncome-tax Act Date of Order 25.03.2025, DIN ITBAJAST/S/I 4712O24-2511O75O270S4(1[or the Assessment Y'3ar 2017-'l8and all consequentiat proceedings pursuant thereto. ------ \-'' -- I.ANO:I OF 2025 Petition Under Section 151 CPC praying that in the circumstances stated in the affidavit filerd 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 ---- thel"t ResponrJent u/s. 147 r.w.s 144 read with sectio* 144Bot-thelneorne-tarAet Date of order :25.03.2025, DtN: |rBA/AST tst147l2o24-zsllorsozt0sa()for the Assessrnent Year 2}17-lSandstay of Demand notice under section 156 Dated: 25.03.20E:5 vide DIN No:ITBA/AST/S/1 5612024-2511075027131(1) for the ' Assessment Ye,ar 2017-18. Gounsel for the Petitioner : sRl THANNERU cHArrANyA KUMAR counsel for the Respondent Nos.1, z & i: Ms. BoKARo sApNA REDDY (sENtoR sc tNcoME TA() Counsel for the Respondent Nos.3 & 5 : SRt N.BHUJANGA RAO, DEPUTY SOLIGITOR GENERAL OF INDIA W.P.NO: 32446 OF 2025 Between: Mohammed Abdul Khaleel, S/ o Abdul Rahman Mohammed, Aged. 54 Business, 1-24, Srikanth Colony Amagal, Mahaboob Nagar 509321, BEOPM8338G. years, Occ. Telangana, .....PETITIONER AND 1 . lncome Tax'Officer; Ward 1, Mahabubanagar lncome Tax Office, DEO ffice Road, Mehboobnagar, Telangana, 509001.

2. The Princjpa! Commissioner of lncome Tax 4, Hyderabad lT Tower, AC Guards, M-asab Tank, Hyderabad, Telangana, 500004.

3. The National Faceless Assessment Centre, lncome Tax Department Ministry of Finance Govt. of lndia, New Delhi. .:-a 1.:.i , ,.'|:, ' .:: 'i t.: .: . :"..... i.' r .:.,t:J

4. Union of tndia, Ministry of Finance, Rep. by its Secretary, 166- B North Block, , Nevv Delhi - 110 001. .....RESPONDENTS Petition Under Article 226 of the Constitution of lndia praying that in the circumstances stated in the affidavit fited 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 action of the Respondent No.1 in passing an Order u/s. 148A(d) dated 23.04.2022, Notice issued u/s. 148 dated 23.04.2022 calling for income'for A.Y. 2015- 16, assessment order dated 24.02.2024 , and subsequent Order dated 21.06.2024 levying penalty against the Petitioner as illega!, arbitrary, bad in larr and violative of Articles 14, 19 and 265 of the Constitution of tndia, (ii) Set aside the Order passed u/s. 148A(d) dated 23.04.2022 Notice issued u/s. 148 dated 23.04.2022, Notice issued u/s.148 dated 23:.04.2022 catling for income for A.Y. 2015- 16, assessment order dated 24.02.2024, and subsequent Order dated 21.06.2024 levying penalty against the Petitioner and any consequent proceedings as lacking in jurisdiction and, (iii) Set aside the Order dated 24.02.2024 as reopening the case for assessment being bad in law and beyond limitation as alleged lncome escaping assessment being below the threshotd timit of Rs. 5O lakhs prescribed u/s 149(1) and therefore the proceedings and Order lacks jurisdiction. :: I.ANO: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 pteased to grant an interim stery on the operation of Order u/s. 148A(d) dated 23.04.2022, Notice issued u/s. 1,18 of lncome Tax Act, 1961 by Respondent No.1 dated 23.04.2022 calling for the return of income of the Petitioner for A.Y. 2015 -16 and assessment order dated 24.02.2024, subsequent Order dated 2'1.06.2024 tevying penalty against the Petitioner and further stay all conseguentiat proceedings initiated or contemplated by the Respondents. ,. Counselfor the Petitioner : SRI P.SOMA SHEKAR REDDY counsel for the Respondent Nos.1 to 3 : sRt K.SUDHAKAR REDDYIST Sc FoR rNcoME TA)() : Counsel for the Respondent No.4 : SRt N.BHU.,ANGA RAO, DEpUTy SOLICITOR GENERAL OF INDIA W.P.NO: 7 0F 2025 Between: Ghouse Bash,a S_yed,_ s/o Ahmed Basha Syed, Aged. 11 years, occ.Retd. Employee, sy.eid !i!l_a,Plo!No 12, Gate No 2, Manikonta s.o, Manik6nda (Jaggr), K.V.Rangaredcly, 500089, Telangana, lndia B!APSZ723K. AND

1. lncome -t-ax officer, Ward '14(11, Hyderabad tncome Tax Towers, AC Guards, Masab Tank, Hyderabad, Telangana, 500004 .....PETITIONER

2. The.Principalcommissioner of lncome Tax 1, lncomeTax Towers, Masab Tank, Hlderabad, Telangana. 3. National Faceless Assessment Finance, Government of lndia, Centre, lncome Tax,Department, Ministry of New Delhi 4. Union ol lndia Ministry of Finance Rep By lts Secretary, 16GB North Btock, New Dellri 110 001

5. llpfrinr:ipa!commissioner of lncome Tax 1, Hyderabad lncome Tax Tower, AC Guar,Js, Masab Tank, Hyderabad, Telangani, SOO004

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

7. llnion of lndia, Ministry of Finance Rep. by its secretary, 166-8 North Block, New Deltri - 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 (i) lssue a Writ, Order or Direction more particularly, one, in the nature of Wiit of Mandamus, declaring the action of the Respondent No.1 in passing an Order u/s. 148A(d) dated 21.04.2022, Nolice issued u/s. 148 dated 21.04.2022 calling for income for A.Y. 2015-16, assessment order dated 26.02.2024, and subsequent orders as illegal, arbitrary, bad in law and violative of Articles 14, 19 ' and 265 of the Constitution of lndia(ii) Set aside the Order passed u/s-148A(d) , dre,led21tO4t2O24 Notice issued u/s. 148 dated 2110412022, Notice issued'u1s.148 ,:,: , dated 21,M:.2O22 calling for income for A.Y. 2015-16, assessment order'.daled',',li' ' ..':.. ..;. . 2dA212O24, and subsequent orders and any consequent proceedings as lacking,in ''. '.: : ..', '., .". jurisdiction. :, .' ....,,j.,,.,-.._.i.. l''' t"tj': ,,1:,..,, I , ., , ,.'.,.;.r:-1 ' ":.-.."r.,,-', ,. -"' : : : . , ' l.AN9::l -Of .?02s . :. . .j. j : . ": ,' ,,: t '' : '-'Petition Under Section 151 CPC praying that in the circumstances stated in,.,, the affidavit filed in sdpport of the petition, the High Court may be pleased to grant l an interim stay on the operation of Order u/s. 148A(d) dated 21.04.2A22, Notice issued u/s. 148 of lncome Tax Act, 1961 by Respondent No.1 dated 2'1.O4;2422,:::. calling for the return of income of the Petitioner for A.Y. 2015-16 and assessment , order dated 26.02.2024, and further stay all consequentiat proceedings initiated.or sontemplated by the Respondents. : . -: , , j , : Counsel for the Petitioner : SRI P.SOMA SHEKAR REDDY Counset for.the Respondent Nos.1 to 3, 5 & 6 : Ms BOKARO SAPNA REDDY (sENroR sG rNcoME TAX) Counsel for the Respondent Nos.4 & 7 SOLICITOR GENERAL OF INDIA SRI N.BHUJANGA RAO, DEPUTY WP.NO: 32475 OF 2025 ,'.,,. Between: ,: .. Rajashekar Reddy Anthireddy, S/o. Achi Reddy An_thireddy1ged about 47^years, Oc'ctrpation. Business, R/o. Hno.8-4-18/3 pav-a1p.ul.-.- 991^oItY' Karm'anghatSaroornagar, Hyderabad 500035 Telangana, lndia PAN.AHXPA7026N, Assessment Year. 2O1 8-19. .....PETITIONER '7 a1 -- AND

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

2. The lnr:ome Tax Officer, AC Guards, Masab Tank, Hyderabad, Telangana 3. Union of lndia. Ministry of Finance North Block, Neur Delhi. 4. The lncome Tax Officer, Wardg(1), Hyderabad/ lT TOWER, AC Guards, Masab Tank, Hyderabad, Telangdna-b000O4

5. lnigl c,f lndia, Represent by Secretary Ministry of Finance North Block, New Delhi-1 l0 001 ;....RESPONDENTS : ,, ', .i. -1 Petition under Articre 226 of the constitution,of ind.ia, praying that in the circumslances srated in rhe affidavit liled therewith; ihe tHiSh Court may be pleased to iss:e an appropriate writ, order or direction'more particulBrly one in the nature of WIIIT OF MANDAMUS hotding that the nojice issued (JAO) by 2ndResponderrl under seclion 148 Dated. 2SlO4l2OZ2 vide DIN No. I 2022 - 23t 1 04284641 6( 1 for the Assebsment year 20 1 8-1 gand lrBA/AST/s/1 4 I the consequential order passed by the 1st respondent irls. 141 t.w.s't44 read wirh section 144Bol the income-tax Act Date of Order O1t12t2V23, DtN. ITBA/AST/S/14712023-241105A389517(1for the Assessment year 2018-19, as arbitrary, illeg:rl, bad in law, void ab initio, violation of principles of natural justice apart from violation of Artictes 14, t9 (1[9) and 26s of constitution of lndia apart from being vio ative of provisions of section 't 48A and section 14g of the Act and also conlrary k) the circular issued by GBDT and provisions of section i51A of the Act, and consL.quently set aside lhe order passed by 1st Respondent uls. 147 r.w.s 144 read with section 144Bof the tncome-tax Act. Date oi ord., 0111212023, DlN. ITBAJAST lS1 1 47 12o23-24t 1O58389517(1for the Assessment Year 2018- 't 9and all consequential proceedings pursuant thereto. I.ANO:I OF m25 Petition lJnder 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 proceredings, including any recovery pursuant to the order passed by the lst Respondent u/s. 147 r.w.s 144 read with section 'l44Bof the lncome-tax Act Date of oder 01.12.2023, DtN. trBA/Asr/s/1 47 t2o23-24t1os8389517(1 [or rhe Assessment Yerar 2018- lgandstay of Demand notice under section 156 Dated. : t'{ t' '--

01.12.2023 vide DtN No.ITBA/AST/S/15612023-24/1058389589(1) for the Assessrnent Year 2018- 19. Counsel for the Petitioner : SRt M.PRANAY SAGAR Counset for the Respondent Nos.1 ,2 & 4: Ms BOKARO SAPNA REDDJ Gounset for the Respondent Nos.3 & 5 : SRt N.BHUJANGA RAO, DEPUTY SOLICITOR GENERAL OF INDIA ,],, WP.NO: 32672 OF 2025 Society Limited, Beerpoor, Distnict - 505 529, Telangana; . Anandhan. Thirupathi, S/o Mr .....PETITIONER '1, Assessment Unit, lncome Tax Department, National e-Assessrnent Center, New Delhi, Room No.401, 2nd Floor, E-Ramp, Jawaharlal Nehru Stadium, Nerr Delhi - 110 003 , ' 2. The tncome Tax Officer, Ward 2, Karimnagar, lncomqTgx ffice, Aayakar ' Bhavan, Near Natrai Theater, Karimnagar - 505 001, Telangana. i lncome Tax ,.,3.ThePrincipalCommissioneroftncomeTax,HyQ9pbad.2,.lnoomeTax ' ,-- ffiie, dfiso,la, Suonasn Nagar, Nizambid - soa 0o2, Telangana- ' ";"RESPONDENTS , . Petition Under Article 226 ol the Constitution of lndia praylng that in the ciiiumstances 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 that. a. the order passed uts 147 r/w sec. 144 rlwls 1448 of Act,1961,dated1 ',,.o3.2024, bearing DIN NoJTBA/ASTlSt147l2A23-24t1062369163(1), by the -1st Respondent, for the Assessment Year 2O1g - 2O and b. the consequential penalties 'tevied u/s, 272A(1Xd) and 271AAC(1) of the lncome Tax Act, 1961 dated 30.06.2024 and 16.07.2024, by the 1st Respondent, vide DtN No's. ITBA/PNUF|271A(1Xd[2O24- 2St 1t 066274355( 1 ) and ITBA/PNU F 127 1 AAC(1[2O24-251 1 0667 41213(1), for the Assessment Year 2O1g - 2Oas arbitrary, itlegal, bad in law, void-atsinitio, violative of the principtes 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 to consequentty set aside the same in the interests of justice. .- r.!\ LA.NO:1 OF 2025 Petitiorr Under Section 151 CPC praying that in the circumslances stated in the affidavit f led 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 lnr:ome Tax Act, 1961, daled 27.O3.2023, bearing DIN and Notice No.. ITBA/AST/S/148_112O22- 23110514O4369(t), by the 2nd Respondenr, for rhe Assessment \/ear 2019 - 20; pending disposal of the above writ petition. Counsel for the Petitioner : SRI A"V.A.SIVAXARflKEYA : ,: : Counsel for the Respondents : Ms. J.SUNITHA (SR SC FOR INCOM TAX) WP.NO: 32751 OF 2025 Between: Hajira Haji [Vlukarram, D/o Late Mohammed H years, Occuqation Housewife, 12-1 -944, Malllepaly, Hyderabad,Tel angana-5O0001. aji Mukarram, Aged about 27 Gandhi Bhawan 5.0, Nampally, .....PETIT!ONER AND

1. The lncome Tax Oflicer Ward (1), Hyderabad,signature Towers, Sv.No.6(p) of Kondapur, Sy.No.37(P) of Kothagu-da, Opp.:Bdanical Gardens, Serlingampally, Ranga Reddy, Hyderab-ad, Telangana-Sooo84.

2. The Prirrcipal Commis."ioner of lncome Tax - 1, Hyderabad,l.T. Tower,A.C. Guards, Hyderabad, Telangana-5000(X.'

3. The Assessment Unit, lncome Tax Department, National Faceless 4ssessnrent Centre, Delhi, Ministry of Finance, Room No. 40j, 2nd Floor, E- Ramp, Jawahartal Nehru Stadium; Delhi:1 10003. .....RESPONDENTS Petition Under Article 226 of-the €onstitution of lndia pralng that in the circumstances stated in the affidavit filed thereurith, the High Court may be pleased to issue an appropriate writ order or direction moie particularly one in the nature of writ of Mandamus, declaring the proceedings ur/s 14gA(d) dt. 1slo4l2o24 bearing DlNNo. lrBA/ASr lF 11 48N2o2+ 2sl1o64oa37 4ql )and notice u/s 1 48 dt. 1slo4l2o24 bezrring DIN No. lrBA/AST/s/14a112o24-2s11o64085 076(1)issued by the JA0(15t respondent) instead of FAo(3rd respondent) for A.y. 2020-21, as void, illegal, and contrary to the provisions of lncome-tax Act and contrary to the Principles of Natural Justice. Lr''} \.i a- d sf'"' !.A.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 alf further proceedings pursuant to the notice u/s 148 dt. 15.04.2024 vide DIN No- |TBA/AST/51148_112O24- 2511064085076(1) issued by the JAO(15I respondent) instead of FAO(3rd respondent) for A.Y.2O2O-21, and may pass such other order(s) as the Hon'ble Court deems fit and proper in the intergsts oJ substantial justice, as othenrvise the Petitioner woutd be put to ineparable:l9ss and severe injury Counsel for the Petitioner : SRt DUNDU MANMOHAN' ' ,. . - '' .t .jl ._ .. ...t ,,, Counset for the Respondents : Ms BOKARO SAPNA REDDY{SENIOR SC tNcoME TA)() l', W.P.NO:32802 OF 2025 Between: Bhagyamma Puram, D/o Chandra Reddy Chinchati,. Aged About. 63 years Occilbation._ House Wife, 5-57, Natlagand[a, Near Shivalalam, Serilingampally, Hyderabad Telangana-50001 9. .....PETITIONER AND

1. The lncome Tax Officer Ward 8(1), Sigrrature Totrers, $f.No.6(P-) of Kondapur, Sy.37(P) of KothaguOa, Opp. Botanical Gardens, Serlingampally

2. The Joint Commissioner of lncome-tax, Range 8, Hyderabad, Signature Towers, Sy.No.6(P) of Kondapur, Sy.37(P) 9f t(otlaeu-Og.Opp. Botarical Gardens, Seili ngbfi pd [ ( M), R. R. District, Hyderabad, Tela4gana-500084. - ,.....RESPONDENTS Petition Under Articte 226 at the Constitution of tndla;Praylng that in the circumstances stated in the affidavit filed therewith, in" ,Hign: Court may be pteased to issue an appropriate writ order or direction more pa'rtiCularly one in the nature of Writ of Mandamus, declaring the notice u/s 148 dl.?AOSl2025 vide DIN No. |TBA/AST/S/148 112O25-261',tO76511O28(1) issued by the JA0(1st 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 Natural Justice. - i. I.A.NO:1 OF m25 Ll / Petitiorr Under Section 151 CPC praying that in the circumstances stated in the affidavit filed in support of the petition, lhe High Court may be pleased to stay all further prcceedings pursuant to the notice u/s 148 dl.28lO5l2OZ5 vide DIN No. ITBA/AST/S/148_112025-26|107651102811) issued by rhe JAO(1sr respondenr) inslead of Far:eless Assessing Officer(FAO) for A.Y. 2021-22. Counsel for the Petitioner : SRI DUNDU MANMOHAN Counsel for the Respondents : Ms. J.SUNITHA (SR SC FOR iNCOM TAX) W.P.NO:32825 OF m25 Between: Ramesh Sabadu, S/o. Sabadu Narsi Reddy, age 38 years, H.No.9-g2, Ko avari Gudem Chandupatla, Nalgonda Telangana, 5iaZ1 l. AND .....PET]TIONER 'l . Assessrnenl Unit, lncome Ta( Department, National e-Assessment Centre, flew Qe!!, Room No. 4O1,2nd Floor, E-Ramp, Jawahartat Nehru Stadium, Neryv Delhi-1 10003.

2. Ihe lnc<me Tax Officer, Nalgonda lncome Tax Office, Near Rail Under Eridge.

3. The Principal Commissioner of lncome Tax, A.C Guards Masab Tank, Telangana.

4. The lncc,m.e Tax Officer, Ward1, Nalgonda, lncome Tax Office, Near Rail Under Bidge.

5. The Principal Commissioner of lncome Tax-.|, l.T Towers, A.C Guards, Masab T ank, Telangana-500028. Petition uhder Article 226 of the constitution of lndia praying rhat 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 1as(A)(d) of the income tax act 1961 dated 24.03.2023 bearing DIN No. lrBA/AST/F/'t4\N2o22-2311os1244762('l\ notice number for the assessment year 2o19-2o. as ar5itrary, illegal, bad in law, void-ab-initio violative of principles of natural justice apart from being violative of article 14,1qixg) and 265 of the -- !''{ Ll - Constitution of tndia and section 148A of the income tax Act, 1961 and to consequently set aside the same in the interest of Justice- |.A.NO:1 OF 2025 Petition Under Section 15 the affidavit filed in suPPort of th all further proceedings including Znd respondent under section 148A(d) of.: 24.03.2023 bearing Din No ITBNAST/F/I, circumstances stated in may be pleased to staY the order passed bY the tax Act,1961 dated 1244762(1) for the A.Y 2O192O., pending disposal of the above ....,:, Counsel for the Petitioner : SRI v V Counsel for the ResPondents : rNcoME TN() Ms BOKARO W.P.NO: 32983 OF 2025 Between: E(s NIOR SC Abdul Hafee,2, S/o. Abdul Raheem, aged about 51 years, Occ ; B-Us-tltgls, Rl/o' H'No -g-1-O-g, Markei Road, Kaiwakurthy, Maihabubnagar, Telangana - 509324. .....PETITIONER AND 1 The Principal Chief Commissioner, lncome Tax;'4p AND TS, AC Guards, Hyderabad, T.G. ,i,: .,, '-: .i, : 2 Assessment Unit, National Faceless Assessmeni C-.eqtre, lncome Tax Department, Ministry of Finance, Room No. 401,2^ Floor, E- nahrpJa*ahadal lt6nru Stadium,'Ddhi-no 1 1 0003.

3. The lncome Tax Officer, Ward 1, Mahabubnagar,Mahabubnagar, Telangena 4. Assessment Unit, Nationat FaCeless ,'D;p;A;ent, rvrini'stry Tinanc-e, Room. No --!o1, 2nd Floor, E- Ramp, ' Jawaharlal Nehru stadium, Delhi= 110 @3: , . ,, , 5. The tncome Tax Ofticer, ward- 1,,Ma[abubnagar,,Mahabubnagar, :ASSessment.C-ent-e, I ncome Tax Telangana. ' , , 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 MANDAMUS, declaring the Orders dated 2O-O3-2O23 with DIN and Notice No. 7- RESPONDENTS EL L5T/F/1484/2O22-2311O5O964921(1) passed by the 3rd Respondent under section 148A (d) of the lncome Tax Act,1961 for the Assessment year 2016-2017 as being illegal, arbilrary, Without jurisdiction, bad in Law and violative of CBDT Circular No. 1812O22 dated 29.03-2022 and provisions of Section 151A o, the Act, consequently set aside the notice under section 148 dated 2O-O3-2O23, Assessment Order dalgd 28-12-2023 with DlN. fiBNASrSn47t2O23- 24t1O59138O77(1) under section 147 r.w.s 144, 1448 ol the lncome Tax Act, 1961 and penalty orders U/s. 271(1[b) and uls. 27'l (1Xc) for Assessment year 2O1e- 17. . .;,:,:. '': , ,, |.A.NO:1 OF 2025 Petition Under Section,iSt CpC praying that in the circumstances stated in the affidavit filed in support of the petition, the High Court may be pleased lt is further prayecl that pending "disposal of the above Writ Petition this Honorabte Court may be pleased to stay the coilection of tax and penalty demands raised by the 2nd respondent. Counsel for the Petitioner : SRI M.MEHDI HUSSATN Counsel for the Respondents: Ms. J.SUNITHA (SR SC FOR TNCOM TAX) w.P oF.2025 Between: Abdul Hafeez, S/o. Abdul Raheem, aged about 51 years, Occ. Business, Ri/o. H,No. $109, Market Road, Kalwak-urthy, Mahabubnagar, Tetangana - 509324. AND ....PETITIONER

1. The Princip4Chief Commissioner, lncome Tax, AP and TS, AC Guards, Hyderabad, T.G. :

2. Assessment Unit, NatiohAl Faceless Assessment Centre, lncome Tax penaltmglt .ltlinistry of Finance, Room No. 4O1, 2nd Fto'or, E- Ramp, Jauraharlal Nehru stadium, Delhi -'110 (X)3.

3. The lncome Tax fficer, Ward 1, Mahabubnagar, Mahabubnagar, Telangana. Petition Under Article 226 of lhe Constitution of lndia praying that in the circumstances stated in the aflidavit fited therewith, the High Court may be pleased to issue a writ order or Direction more particularly one in the nature of .....RESPONDENTS - L!i' '- MANDAMUS, declaring the Order dated 0904/2022 wilh DIN and Nolice No' |TBA/AST/F/I 4 aN2O22-23t 1 04265707 4(1t passed by the 3rd Respondent under section 148A (d) the lncome Ta( Act, 1961 for the Assessment year 2015-2016 as being illegal, arbitrary, Without iurisdiction, bad in Law and violative of CBDT circular No. 18,12O22 daled 2glo3l2o22 and prorisions of section 151A of the Act, consequen y set aside the notice under section 148 dated o8lo4l2o22, Assessmenr order dated . 28t1112023 wilh DlN. ITBNAST/S/14712023' 24t1O58248451(1) under section l4T r.w.s 144, 144H- ol the lncome Tax Acl, 1961 and penalty orders U/s. 271(1Nb;>, Uls. 2.1'lF and uts- 2?1 (1[c) for Assessmenl yeat2}15-16. . ' .. ,1'. . , ' . i.ANO:1 OF m25 Petition 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 the collection of tax and penalty demands raised by the 2nd respondent' Counsel for the Petitioner : SRI M.MEHDI HUSSAIN Counsel for the Respondents : Ms' J.SUNITHA (SR SC FOR INCOM TAX) W.P.NO:33004 oF 2025 Between: Smt. Chittem Sucharita, D/o. Lakshmi lGnth Reddy Konda, Aged about..sg yea.rc' occupation- House wife, *.2-N3l82lJ-lll/509K, Road No.86, Jubilee Hrlls' Hydeiabad-s0O033. ' . .....PETtT1ONER AND

1. Assessment Unit, Natlonal Faceless Assessment Centre, lncome Tax oeoartment. Ministrv of Einance, Room No' 4O'1, 2nd Floor, E-Ramp' Lararaharlal Nehru Sladium, Delhi -110 003.

2. The lncome Tax fficer; Ward j 14(1), I'T. Tourers, A.C. Guards, Masabtank, Hyderabad - 500004. I .....RESPONDENTS Petition under Anicle 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 notice dated 12.03.2024 issued by 2nd Respondent under sectiori 148 of the Act (with DIN and NOTICE No ITBA/ASTlsl148 112023- 2411062485098(1)) as being without jurisdiction, arbitrary, illegal, bad in law, void ab initio, aparrt from being violative of provisions of section 148A and section 149 of the Act and also contrary to the circular issued by CBDT and provisions of section 1514 of the Act, and consequently set aside the notice under section 148 dated 12.A3.21024, the assessment order passed by 1st Respondent for asst. year 2017-18 unde'r section 147 r.w.s 144 r.w.s 1448 of rhe Act, dt.06. O3.2O25, penalty 1[d) of the Act, dt.26.09.2025, uls.Z7OA of the Act, AAC(1) of the Act, dt.29.09.2025. the affidavit collection Section 151 CPC praying that in the circumstances stated in !n support of the petition, the High Court may be pleased to stay penalty demand raised by 1st Respondent for the Ay.201l-19. Counsel for th_e, Petitioner : SRI A.V.RAGHU RAM counset for the Respondents : Ms. BoKARo SAPNA REDDY (sENtoR sG rNcoME TAX) W.P.NO: 33308'OF 2025 Between: '' .. Sri Venkateswrra D^evelopeqs, Plot No.125, Unit No.111, Road No.11, Jubitee Hills, IV.-dSqbrO --Qt)OQgg. &ep., by its Managing Partner, Sri R. Phanendra Xumar, Sio. Sri R. Surya,Naray4na Rao. AND .....PETITIONER

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

2. The lncomei Tax Officer, Ward 1 4(1), Hyderabad, I T Towers, AC Guards, Masab Tank, Hyderabad.

3. The lncome Tax officer, ward -14(1),1.T. Towers, A.c. Guards, Masabtank, Hyderab;ad 500004. Petition Under Article 226 of the Constitution of tndia praying that in the circumstances stated in the affidavit fited therewith, the High Court may be pleased to pass an order or direction, especially one in the nature of WRIT OF .....RESPONDENTS tl'i MANDAMUS hotding that the order passed by 2nd Respondent u/s.148A(d) of the Act, dt.2u\q2o24 with DIN and Notice NoITBA/ASTIFI14BN2O24- 25t1O64265696(1) and the notice dated 22.04.2024 issued under section 148 of the Act with DtN and Notice NoITBA/AST/S/1 48 1t2124-25na64266575(1) for the assessment year 2O2O-21, as being illegal, arbitrary and passed in gross violation of principles of natural justice Without application of mind, and consequently set aside the same. ' |.A.NO:1 OF Z)25 . .. , . '-,:. .,..i .i. :,r . , , ' :'t'l-.:':'. .,.i .'''_ petition Under Section,'iSitCeC,praVing that in the circumstances stated in the affidavit filed in support ofiihe'petition, the High Court may be pleased to stay all further proceedings includingl'assessment & Penalty proceedings pursuant to issuance of 'notice by the ZnO Respondent u/s.148 of the Acl, dl-22-04-2O24 for the Ay.2O2A-21 with,Olttt,',a'Notice No: ITBAJAST/S/148 112024- 2511064266575(1). '. ,..,;l ,, ..::..... _-'-' ..: ''l' ::' .. .. '' : . j "'1 Counsel for the Petitioner : SRI A-V.RAGHU RAM Counsel for the Respondents :'Ms. BOKARO SAPNA REDDY (SENIOR SC tNcoME TA)() W.P.NO:33311 OF 2025 Between: I Mr. Syed lkram Uddin, S/o. Busindss. R/o. H.No . 17 -3A82, Siedr Ameer Uddin, Agqd . About. 48 Years, Occ S-Rf Colony, Yakutpura. Hyderabad 5O0023' .,...PETITIONER AND

1. Union of lndia, Ministry of Finance, Represented by its Secretary 166-8, North . Block, NeruDelhi_.!1OOO1:, ,, ,:l 2. lncome Tax Office, Ward -91, Hyderabad , Aayakar Bhavan, Hyderabad- i, ,

500004. .. ',',

3. The principal Commissioner of loco_me Tax Vlt, Hyderabad, lT Towers Masab Tank, Hyd-erabad, Telangana-500004.

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

5. tncome Tax ffice, ward -9(1), Hyderabad, Aayakar Bhavan, Hyderabad-

6. The Principal commissioner of lncome Tax-Vll, Hyderabad, lT Towers Masab Tank, Hyd-erabad, Telangana-500004.

7. The Nertional Faceless Assessment Centre. lncome Tax Department. .....RESPONDENTS Petition Under Article 226 of the Constitution of lndia praying that in the circumstance:s stated in the affidavit filed therewith, the High Court may be pleased.to i. lssue a Writ, Order or Direclion more particularly, one, in the nature of Writ of Mandamus, declaring the order passed by the Respondent No.2 in passing the irnpugned assessment Order dated 21 .O3.2O23 u/s 148A(d) bearing DIN Notice No. ITBA/AST/F1148N2O22- 2311051029384(1) and a notice bearing DlNandNotic;eno. ITBA/AST/S/148 1120222311051220799(1)rjls. 148of thesaid Act Caled 24.03.2023 and Assessment order bearing DIN No. ITBA/AST/S114712023-24110602S8105(1) clated 30.01.2024 as illega[. arbitrary, bad in law, void ab initio, violative of the principles of natural justice and being violative:oJ Artjcles 14,19 and 265 of the Constitution of lndia and. conseguently, ii. To Set.aside the impugned Order dated 21.03.2023 u/s 148A(d) bearing DIN NoIice No. ITBA/AST/F/148N2O22-2311O51029384(1) and a notice bearing DIN and Notice ncr. ITBA,/AST/51148_112O22 -231'tO5,122O799(1) Lr/s. '148 of the said Act dated 24.Cl3.2023 calling for lhe return of income of the Petitioner for AY 2O16- 17 .and. Assessment order bearing DlN . No. IT8A/AST/S/147120232411060288105(1) dated 3O.O1.2024 any consequent proceedings as lacking in jurisdiction. 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 of operation of impugned assessment Order dated 21.O3.2A23 u/s 148A(d) bearing DIN Notice No. ITBA/AST/F/148N2O22-2311051029384 (1) issued by Respondent no.2 including all further proceedings pendirig disposal of the main writ petition. Counsel for the Petitioner : M/s SNEHA ASTHANA Counsel forthe Respondent No.l : SRI N.BHUJANGA RAO, DEPUTY SOLICITOR GENERAL OF INDIA Counsel for lhe Respondent Nos.2 to 7 : SRt K.SUDHAKAR REDDY (Sr SC FOR TNcoMETA() ?)' W.P.NO: oF m25 Between: Narmata Raju, S/o. N. Galaiah, Aged about 44 years, Occ ; Business, No 7-1- 2141211 DK Rqad, Ameerpet, Sanjeev Reddy Nagar, Hyderabad, Telangana- 500038. , , .....PETITIONER AND 1 The Union Finance

2. The block,

3. The 4. The 5. The , Dep. Of Revenue, Ministry of block, New Delhi, 110001. of lncome Tax, AP and TS, 10th floor D- , Hyderabad. lncome Tax Office, Ward 6, Hyderabad. Tax Department, Hyderabad tncome Tax Department., .....RESPONDENTS Petition 226 of the Constitution of lndia praying that in the ' circumstances stated :in"the affidavit filed therewilh, the High Court may be pleased to issue a wr.it,, or:der or direction, more particularly one in the nature of Writ of Mandamus, by declaring the impugned proceeding of the 3rd Respondent the demand notice dt.24t1}t2025 and the orders of the 3rd Respondent dl.1gt3t24 for A.Y. 2017-18 u/s 148A of the income Tax Act, 1961 vide Document ldentification No_D!N.M3A/AST/F/148N2O23-2411O6292A723(1) where in the transactions relating to the Assessment year 2O17-18 apparently after more than I years, on the arbitrary directions of the 3rd respondent on mechanical and the formal approval granted by the 2nd respondent and all the proceedings issued by the respondent No.3 without jurisdiction and thus the order passed r-r/s 148, 148A, 142(1), 144, 156 of the Income Tax Act,1961 and the subsequent Assessment order under section 147 read with 144 B of the income Tax Act dt 25lOZl2O25, including the proceedings uts 274 and 272 A (1) (d), 280A which are in violation of principles of natural' justice, illegal, arbitrary, unconstitutional, without iurisdiction, in violation of section,tst(R), conseguent to the order passed u/s 148A(b) dt. 1gtl3l2124 vide DIN No. ITBA/AST/F1148N2O23-2411O6292O723(1), issued by the 3rd respondent instead of FAO (4th respondent) and all the consequent proceedings inclucling the proceedings under section 27OA of Respondent No.4 initiating penalty proceedings as void, illegal, arbitrary, without jurisdiction violative of principtes rlf rlatu''a! justice arrd conl'ary to the lncome-tax Act as the same are illegal, arbitrerry, unconstitutional and violative of principles of natural justice and direct the respondents to drop the proceedings initiated u/s 148A(b) and atl further acts and notices under the Act. I.ANO:I OF 2!025 Petitiorr Under Section 151 CPC praying that in the circumstances stated in the affidavit filed in support of the pelition, the High Court may be pteased to stay all further proceedings pursuant to the proceedings d|.24.10.2025 DtN tetter No. 'rieruncv fft17t2}25-26t10S1984674(1) issued by the,Relpondent No.3 -inclu-ding the assessment order dt. zsto2tzo2s DtN No. ITB{{,STlsl14ll2o24- 251107370924'0(1) passed by the Respondent No.4 pending'diiplisql:of the writ in the interests of substantialjustice, as otherwise the P-et'ltioner would be rreparable loss and severe injury. pending disposal'of ..'.,..:.,. I.:.."l .'- ' Counsel for the Petitioner : SRt V.GOPALA RAO AMANCHARLA ' :- ' ,., , :, counsel for the Respondent No.l : sRl N.BHUJANGA RAo, DEpury soLlclToR GENERAL OF tNDtA ., ., , colnsel lo1_lfrre Respondent Nos.2 to 5 : sRt K.SUDHAKAR REDDy.(sr SC FoR lNcoME Tp() ,W.P.NO: ggoaO Or zozs .;, , . . Between: Harikrishna Choudary Popuri, S/o popuri yedukondatu Choudary; Aged. 40 years, -Qcc. Bu.siness, R/o Plot No 7 christian colony , Haltin5puram, Vanasthali pura,n Hyd era bad 500070, Telangana, I ndia gboirpos2so..- -- - =asi - ....,EET|T|ONER AND 1, lncome l-ax officer, !va1d g(l), Hyderabad rncome Tax Towers, AC Guards,

2. lhe Prinr:ipal commissioner of lncome Tax 4, Hyderabad, tr ro.wer, AC Guards, Masa b Tank, Hydera bad, Tela n gana,' SObOO4.

3. The National Faceless Assessment Centre, tncome Tax Department, Ministry of Financ'e, Govt. of lndia, New Delhi

4. Union of lndia Ministry of Finance, Rep By lts secretary, 16&8 North Btock, New Delhi 110 001.

5. The Principal Commissioner ol lncome Tax 4, Hyderabad, lT Tower, AC Guards, Maab Tank, Hyderabad, Telangana. 500004.

6. The Nationa! Faceless Assessmenl Centre, lncome Tax Department Ministry of Finance Govt. of lndia, New Delhi.

7. Union of lndia, Ministry of Finance, Rep. by its Secretary, 16GB North Block, New Delhi - 1't0 001 . II:SIItrN]!trNre l . :. ::.t, 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 natutg of Writ.ot Mandarnus, declaring the action of the Respondent No.1 in passing an Ordq,n/s. 148A(d) drited 22.O3.2023, Notice issued u/s.148 daled 25.03.2023. calfing fOr income for A.Y. 2O1f.17, assessmenl order dated 1g.O3-2O24 as illegat, artitrary; bad in law and violative of Arlicles 14, 19 and 265 ot the Constitution of lnclia,'and (ii) Set aside the Order passed u/s. 148A(d) dated 22.O3.2023, Notice issueir,u/s. 148 dated 21.O3.20T3calling for income for A.Y. 2016"17, assessmenl order dated 1g.O3.2O24 and any consequent proceedings as lacking in jurisdiction, and (iii) Set aside the Order dated 19.03.2024 as reopening the case for assessment being bad in law and beyond limitation as alleged lncome escaping assesshent being belo, the threshold limit of Rs. 5O lakhs prescribed u/s 149('l) , and therefore the proceedings and the Order lacks jurisdiction. Petition Under Section 151 CPC praying thal in the circumstiances stated in the afiidavit frled in support of the petition, the High Court may be pleased to grant an interim stay on the operation of Order u/s. 148A(d) daled 22.O3.2O23' Notice issued rr/s. 148 of lncome Tax Act, 1961 by Respondent No.'t dated 25.03.2023 callinQ for the return of income of the Petitioner for A.Y. 2016.17 and assessment order dated 'lg.Og.2124, and further stay all consequential proceedings initiated or contemplated by the Respondents. Counsel for the Petitioner : SRI P.SOMA SHEKAR REDDY Counset for the Respondent Nos.l to 3, 5 & 6 : SRI K.SUDHA}(AR REDDY (Sr sc FoRtNcoMETA() Counsel for the Respondent Nos.4 & 7 : SRI N.BHUJANGA RAO' DEPUTY SOLICITOR GENERAL OF INDIA W.P.NO: 33712 0F 2025 Between: Sri Aditya Krishna Boothpur, S/o. Sri Madhukar Rao Boothpur, Aged about 36 years, Qgc-upation Private Service, Permanent Address 14117, Meaitori Ln, Napervile. f [, '.tawinarnib^i', usA. Present/Temporary Address Flat No.401, Udiya Cryrsta, Golkonda X Fioads, Hyderabad -500020. AND .....PET!T|ONER The lncome Tax officer (tnr Taxn|1, Aayakar Bhavan, Basheerbagh, Hyderabad - 500004. Petitior Under Article 226 of the Constitution of lndia praying that in the circumstance:; stated in the affidavit fited therewith, the High Court may be pleased lo pass an order or direction, especially one in the nature of WRIT OF MANDAMUS holding rhat the notice dated. 31.03.2024 issued by Respondent under section 148 of the Act with DIN and Notice No.|TBA/AST/S/14g 1t2OZ3- 2411063737351( 1 ) and the assessment order passed uls.14l rws 144C( 1 3) of the Act, dated 10.10.2A25 as being passed without jurigdiction, arbitrary, illegal, bad in law, void ab i,'litio, apart from being violative,of provisions of section 14gA and section 149 of the Act and also contrary to the circutar issued by CBDT and provisions of section 1514 of the Act, and consequentty set aside the notice issued by th,3 Respondent under section 149 dated 31.03.2024 and the assessment order passed under section ]47 r:.w.s 144C(13) of the Act dated 10.10.2025 for asst. year 2O2O-21. !.A"NO:1 OF 2t125 Petition rUnder 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 collection c'f tax raised by Respondent and att consequential pending penatty proceedings for the Ay.ZOZO-21. Counsel for the Petitioner : SRI A.V.RAGHU RAM Gounsel for ther Respondents : SRtvrJHAy K.puNNA (sENloR sG FoR lrD) W.P.tlO: 90477 OF 2025 Between: Mrr. Sai Kumar Palle, S/o. Mr. Laxmi Narsaiah Palli, aged 4Syears,. Occ Business, R/o.$8, Mentrajpally Dichpally, Nizamabad - 503175, Telangana, lndia. .....PETITIONER AN.D -' , , 1. Assessrnent Unit, lncome Tax Department, National e-Assessment Center, Na,v Oelni, nooni N"- aOf , 2nd Floor, E-Ramp, Jawaharlal Nehru Stadium, : r: . NeM, Delhi'- 110 0(8. 2i:.. The tncome Tax Officer, Ward 1, Nizamba4 -ll-cgme ' .'i- Subhash Nagar, Nizamabad, Telangana, 503002. : ., , ' 3. The Chief Commissioner of lncome Tax, Hyderabad, lncome Tax Towers;'AC " ' ':, ' r,,,r' ' Tax OJfice, *2'15dl3, Guards, Masab Tank, Hyderabad - 500 004, Telangana- ',:r : .:.' '-:, . 1-.. ,,' l : ' . ; ....RESPONDENTS ,, : ,.: , ,' , ', Petition Under Article 226 of the Constitution of lndia prayrng that in the circumstances stated in the affidavit filed therewith, the High Gourt may be pleased to issue a Writ of Mandamus or any other appropriate Writ, Order or Drection, declaring the Assessment Order passed by the 1st Respondent, uls 147 r.lW Sec. 1448 of the tncome Tax Act, 1961, dated 19.02,2025, bearing DIN- ,ITBNAST/S/14712O24- 2511073455007(1), for the Assessment Year 2Afi - 18, as arbitrary, iltegal, bad in law, void-ab-initio, violative of the principles of natural justice apart from being violative of Articles 14, 19(1XO and 265 of the- Constitution of lndia 86 Sec. 148A of the tncome Tax Act, 1961, and cgnsequently setasidethesameintheinterestsofjustice., '.,' . 1 r |,A.NO:1 OF 2025 .. :_. Petition Under Section 151 CPC praying that in the circumstances stated in :.. :tne amOavit filed in support of the petition, the High Court may be qleased to stay all further proceedings, including any recovery, pursuant te t[@ notige u/s 148 of the Act, dated 22.03.2024, issued by the 2nd Respondent, vide DIN and Notice ITBA/AST/St14B 1t2o23- 24110631351 42(1'), for the Assessment Year 20'17- 18, pending disposal of the above writ petition. I t. '_:: : -. Counsel forthe Petitioner: SRI AKSHAY MANTRI Counsel tor 1:he Respondents : Ms. BOKARO SAPNA REDDY (SENiOR SC rNcoME TAX) W.P.NO: 30558 oF 2025 Between: 1 2 Pl,lI lgg*et, Wo. Sri !,rad.egp Kumar, Aged about 55 years, FIo. 8-2_ - - 62612, Sri Krishna House, Road No.10, Banjara Hills, Hyderatiad_ 5bOO34. The As.sistant Commissioner ol_lncome Tax, Circle 3(1), Signature Towers, -Ga;de;;: sy No. (r(P) o1 [ggpyr, _Qy.?7(?) oJ Kothasuda, opb."Boianic,t serilinEampally (M), R.R. District, Hyderabad-5[0084. " AND .....PET!TIONERS 1 Assessrnent Unit, National Faceless.Assessment Centre, lncome Tax Departrlent,.Ministry of Finaltce,- Room l,lo. 4O1,2nd Floor, E-Ramp, Jawaharlal Nehru Stadium, Delhi - 110 003.

2. The As:;istant Commissioner of lncome Tax, Circle 31, Srgnature Towers,Sy.No.6P of Kondapur, Sy .37P ot Garden:;, Serilingam pally M, R.R-District, Kothaguda, . Botanical 3 Union of .lndia_,lr,inistry of Finance, Rep. by its Secretary,16Gg, North Block, New Delhi 1 1001 .

4. Union ol lndia, Ministry of Finance, Rep. by its Secretary, 16G8, North Block, New Delhi 1 1OO1 .

5. The Assistant Commissioner of lncome Tax, Circle 3(1), Signature Towers, Kondapur, S1.Qf (p) _of Koth<iuAi, Opi.'6otjniiar c jro6nll' !v.t to. { P) of seritingampaily (M), R.R. District, Hyderabair_50006.i. .

6. Union ol lndia, Ministry of Finance, Rep. by its Secretary, 16S8, Norrh Btock, New Delhi 1 'l OOl . .....RESPONDENTS Petition Under Article 226 of the constittrtion of lndia praying that in the circumslances stated in the aflidavit filed therewith, the High court may be pleased lo pass an order or direction, especially one in the nature of wRrr oF MANDAMUS declaring that a. The order passed by 2nd Respondent u/s.148A(d) ot the Act, dr..30.06.2025 with DIN and Notice No trBA/AST/Fl14BN2o2s- 2611078026679(1) and the notice dated 30.06.2025 issued under section 148 of the Act with Dlll And Norice No trBA/AST/s/14a112o2s-26t1o78030586(.t) for the assessmenl yeitr 2019-20, as being illegal, arbitrary and passed in gross violation of principles of natural justice without application of mind. b. consequently set aside the order passed by 2nd Respondent u/s.14gA(d) of the Act, dt.30.06.2025 with DIN and N,tice No rrBA/AST/F/l4aN2o2s-261107802667q j) and the notice ' .4t dated 30.06.2025 issued under section 148 of the Act with DIN and Notice No ITBA/AST I S t 1 48 _'t t 2025 -261 107 8030586( 1 ) f or th e assessment y ear 20 1 9-20. |.A.NO:1 OF 2025 Petition Under Section 151 CPC praying that in the circumstances stated in the affidavit fiied in support of the petition, the High Court may be pleased to -,,., : suspend the operation of the notice issued bythe2nd Respondenttr/s.148 of the . ,r.,':,t. ,t .:, - t, : . . ,.'i,,,:;,,, ,.,,i A"t, dt.30.06.2o25 lor the assessment year 2A19-20'wittr DIN & Notice No: i''t 1r ,': ., ,l i , ..I'-,q.:l ryenrnST/S/l4S_ 1t2O25-2611078030586(1), pending dispOsal,of the writ petition. ' ':r ' ' . : :: ...' -. , . ' : t'...1t':ll:,,;ll..'.;,;)i;.' . ,.. I li'i:1.::.::., r:'r i r":..;,ii:'. ',. ::.':j.,i.-.r, ".:.J. ,.', , .,i[4"ruO zZ OF 2OZS "'":",t:.' ' ., : i,' :. ' ; ]. ' ' "..,, . :' .,..:,j,1 .' . : .,- r' ... .. -1.'..'. .i,:..,:r:i-:i " .. :.. , ,',;,,,-,', '' , :, .'.::.:r .:' petition Under Section 151 CPC praying that.in the -circumstances stated in . ,.r,.,., " . .;' ,' 't'' -, ,the affidavit filed in support of the petition, the High Court may be pleased to stay . ; all further proceedings arising out of the notice issued.byr,the 2nd Respondent 'r u/s.148 of the Act, dt.30.06.2025 for the assessrnent year 2O19-2O with DIN & Notice No: ITBtuAST/S/1 48_112025-2611078030586(1), pending disposal of the writ petition. ' . - ,::. ',:. . i'. . . '. ....' j. , .,' .;.. .,...''t. COUNSEI fOr thE PEtitiONEr : SRI CHOKKAPU NEELAACHYTJTH counsel for the Respondent Nos.l, 2 & 5 : Ms BOI(ARO SAPNA REDDY (SENIORSCINCOMETNQ Counsel for the Respondent Nos.3, 4 & 6 : SRI N.BHUJANGA RAO, DEPUTY SOLICITORGENERALOFINDIA . '. ." ''' '" ,.-. WRIT N NO:30587 oF 2025 Between: Sri krishna Exim LLP, 8-2-62d2, Road No.10, Khairatabad, fyderabgd - 500034, ia;d;;. besignated Partner, Sri Pradeep, Xumar, S/o. Sri Shiv iep. Uy 'iti . :- .... 1 ..1.. _1.: . AND .....PETITIONER 1 Assessment Unit, National Facetess Assessment Centre, lnqoqe Tax Department, Ministry of Finance, Room No. 401, 2nd Floor, E-Ramp, Jar,naharlal Nehru Stadium, Delhi - 110 0O3.

2. The Assistant Commissioner of lncome Tax, Circle 3(1 Sy.No.6(P) of Kondapul, S_y.3{(P) 9f Kothaguda,^9pP. Si:rilingdmpally ( M), R. n. Distriit, Hyderaba*500084. ), Signature Towers, Botanical Gardens, 3 Union )f lndiar l/linistry of Finance. Reo. by its Secretarv. 166-8 North glock, New Delhi 11001. .....RESPONDENTS Peririon under Article 226 of the constitution of rndia praying that in the circumstances stated in the affidavit filed therewith, the High courl may be pleased to pass an order or direction, especially one in the nature of wRlr oF MANDAMUS declaring that- a. The order passed by 2nd Respondent u/s.148A(d) of the Act, lt-2?.o6.2o25 with DIN and Notice No- rrBtuASTrFtlilaN2ozs- 26t1o77g3o697(1) and the notice dated 21.o6.2o2s issued under section 148 of rhe Acr wirh t)lN and Notice No-. lrBA,/ASTlsl148_1t2025-26t1077931178(1) for the assessmr:nl yeat 2O19l2O,, as', b.9ing illegal, arbitrary and passed in gross violation of principles of natural .: justice without apprication of mind. b. consequently set aside the order'passed by 2nd Respondent u/s.148A(d) of the Acl, dt-27 .o1i.2o25 with DIN ' and Notice No. |rBA/AST/F/14 BNzo2s- 2611077930o97(1) and the notice dated zll.oa.zozs issued under section 148 of the Act with t)lN and Notice No- lrBA/AsT/s/14a_1l2o2s-26l1ottg311TB(1) the assessmerrl year 2O19-2O. :, . !.A.NO:1 OF m25 Petition Under section i51 cpc praying that in the circumstances stated in the affidavit filed in support. of the petition, the High court may be preased to suspend the operation of the no$ce issued by the 2nd Respondent u/s.148 of the Acl' d1.27 -06-2025 for the asiessmen t yeat 2o19i2o with DrN and Norice No- lrBA/AST/S/14 8-'t12025-2611ottsg11zB(1), pending disposat of rhe writ petirion. !.A.NO:2 OF 2025 Petition ljnder Section 1s1 cpc praying that in the circumstances stated in the aflidavit ,ilec in support of the petition, the High court may be pleased to stay all further proceedings arising out of the notice issued by the 2nd Respondent u/s.148 of the l\ct, d1.27.o6.2o2s for the assessment year 2o1g-2o with DIN and Notice No- lrBA/AST/s/1 4 g_1 l2o2n26l 1 o7t 931 1z s(1), pending disposat of the writ petition. Counsel for the Petitioner: SRt CHOKKAPU NEELA ACHYUTH -- ,t Counsel lor the Respondent Nos.1 & 2: Ms BOKARO SAPNA REDDY (SENIOR sc rNcoME TAX) Counsel Ior the Respondent No.3 : SRI N.BHUJANGA RAO' DEPUTY SOLICITOR GENERAL OF ]NDIA w.P NO: 30601 OF 2025 Between: Shesha Chary Darbhashynam, S/o Krishnam€ Chary Darbhastrynqm' {S9d 90 y.ear.s Occ. Business Fl/ o. H.N0.2-20 -4l1tN2 Sai Ram Nagar Colony, Uppal, Hyderabad- 500039, Telangana, lndia BGDPD8634F. i .....PETtrtoNER AND., " 1 . lncome Tax Officer, Ward 15 (1 ) Hyderabad lT Tower, AC Guards, Masab

2. The Principal Commissioner Of lncome Tax 4 lncome Tax Tourers, Masab Tank, Hyderabad, Telangana - 500 fi)4.

3. National Faceless Assessment Centrg lncome Tax Department' Ministry of Finance, Government of lndia, New Delhi.

4. Union Of lndia Ministry Of Finance, Rep By lts Secretary, 16S8 North Block, New Delhi 1 10 O01 .

5. The Principal Commissioner of lncorne Tax 4, Hyderabad lT Tovver, AC Guards, Masab Tank, Hyderabad, Andhra Pradesh 500004.

6. The National Faceless Assessment Cehtrg lncome Tax Department Ministry . of Finance Govt. of lndia, New Delhi. : . 7. Union of lndia, Ministry of Finance Rep. by its Secretary, 16&8 North Block, : New Delhi - 1 10 001. .....RESPONDENTS' Petition Under Article 226 ot the Constitution of lndia prayrng 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 action of the Respondent No"l in passing an order dated o7lo4l2o22 u/s.148A(d) and Notice u/s: 148 daled o7lo4l2o22 calling for income for A.Y. 2015-16as illegal, arbitrary, bad in law and violative of Articles 14, 19 and 265 of the Constitution of lndia (ii)Set aside the Order u/s'148A(d) daled O7lO4t2O22 and Notice issued u/s.,l48 of lncome Tax Act,1961 by Respondent No.1 dated o7lo4t2o22 calling for the retum of income of the Petitioner for A.Y. 2015-16and any consequent proceedings as lacking in jurisdiction and set aside and quash the assessment order dated 05.03.2024 against the Petitioner for the A.Y. 2o1s-16on grounds of lack of iurisdiclion of the Assessing orificer to proceed and pass or<ler after corrcruding lhat the lncome escaping Assessment is less than Rs.So lakhs in view ol the limitation imposed under Section 149(1Xb) of the lncome Tax Act,1961 (iii)erjs56 the assessment order daled 0510312024 as the basis of initiation of proceedings itself are on wrong factual basis ::nd on erroneous assumptions as brought out by the Ao in the order itself. l.A.NO:t OF m25 Petition Under section 151 cpc praying that in the circumstances stated in the affidavit filed in supporl of the petition, the High court may be pteased to grant an interim stay on the operation of order u/s. 148A(d) dared o7lo4l2o22 and Notice issued r-r/s.148 of lncome Tax Act,1961 by Respondenr No.l dated 07.04.2022 calling for the retum of income of the petitioner for A.y. 2or5-16 and assessment rrrder dated 05.o3.2o24, and further stay all consequential proceedings initiated or. contemplated by the Respondents. Counsel for the Petitioner : SRI P.SOMA SHEKAR REDDY Counsel for the Responden! Nos.i to 3, 5 & 6 : SRI K.SUDHAKAR REDDY Counse! for the Respondent Nos.4 & 7 : SRI N.BHUJANGA RAO, DEPUTY SOLICITOR GENERAL OF INDIA W.P.NO:30602 OF Between: - {r. Syed Mujeeb Quadri, S/o. Mr. Syed Sanaullah euadri, Aoed about 59 vears fitusiness, H.No.t64ft.3, Surv"- ruigii'' C;t,r;y;-6d- iil;]: occupation- Secunderabad 1t0001 0, Telangana, lndia. : .....PETITIONER AND

1. Assessment U^nit National Faceless Assessment Centre,, lncome Tax -- pepa.rtm.el[,.]r,finistry ol Fina-nce, Room No. 4O,t, 2nd noiir, e_fiamp, Jawaharlial Nehru Stadium, Delhi - 1i0 003.

2. lncome Tax Officer, Ward 15(1), Hyderabad, l.T. Towers, A.C. Guards, Masabtank, Hyderabad.

3. lncome.Tax Ofri-cer, Ward -1S(1), t.T. Towers, A.C, Guards, Masab Tank, Hyderabad - 500004. .....RESPONDENTS * {.r Petition Under Article 226 of the Constitution of lndia praying that in the circumstances stated in the afridavit filed therewith' the High Court may be pleased to issue a writ, order or direction more particularly in the nalure of a writ of Mandamus declaring- (i)the order passed under Section 148A(d) of the Act dated 2g-04 -2022 bearing DIN No. ITBAJASTIF/1 48N2O22-231 1 042828660( 1 )- (ii)the consequent notice dated 23-O+2O22 bearing DIN No. ITBA/AST/S/148 112022' 231'1042829863( 1 ) issued u/s. 148 of the Act for the Assessment Year 2o18-19 by the 2nd Respondent as being without jurisdiction, arbitrary, illegal, bad in law, void ab initio, apart from being violative of provisions of the lncome Tax Act and violative of Arricle 14 of the Constitution of;lndia and consequentty set aside (iii)the re-assessment order dated 30.01-2024 bearing DIN No. ITBA/AST|SI147|2O23- 2411060250653(1) passed by the 1st: Respondent under section 147 r-w-s 144 r.w.s. 144B of the Act for the Asst. Year 2Ol&19 (iv) and the consequent penalty orders dated 22-07-2024 and '24-07-2024 bearing DIN No' ITBA/PNL/F/272A(1Nd[2O2+2$10668M434(1) and No. ITBA/PNL/F/27 1 AAC('ly2t24-2t1 06699708 passed under sections 27 2A(1 \(d\ and 271AAC(1) of the Act. DIN |.A.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 stay;of collection of taxes pursuant lo the reassessmenl & penalty orderspassed by the lst Respondent for the Asst. Year 2018-19. Counsel for the Petitioner : SRI A.V.RAGHU RAM Counsel tor the Respondents : SRI X.SUDHAKAR REDOY (Sr SC FOR INCOME rA)() W.P.NO:30 667 0F 2025 Betrrueen: Nedunoori Paramesh, S/o Kanthaiah Nedunoori Aged about Occ.Business, FUo, H.No.&24 RamnagBr Colony , NeeI_Ngry__qyl -67 BhudanPochampally(V and M) Nalgonda 5b8284, Telangana ARGPP8853M' years, Stand .....PETITlONER AND 1 . lncome Tax officer. ward 9 ( 1), Hyderabad, lr rower, AC Guards, Masab Tank, l-lyderabad, 500004.

2. fhe.Pri,'rcipalcommissioner of lncome Tax 4, rncome Tax Towers, Masab Tank, Flyderabad, Telangana - SOO 004.

3. N-ational Faceless Assessment centre, lncome Tax Department, Ministry of Financer, Government of lndia, New Dethi.

4. Union Cf lndia Ministry of Finance Rep By tts secretary, 166-8 North Btock, New De,lhi 110 001. - S. fng erincipal^Cgmmissioner of tncome T_ax 4, Hyderabad 10th Floor, C Btock, lT Tovve,rs, AC- Guards, Hyderabad-SOO OO4. 6- Tfre.National Facetess Assessment Centre, lncome Tax Department Ministry of Finance Govt. of lndia, New Delhi

7. union ol;.lJrdi1,Iiry:tw of Finance Rep. by irs Secrerary, 166-8 North Btock, - 1t: New Delhi- 110 001. .',, .....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 (i)lssue a Writ, Order or Direction more particularly, one, in the nature of Writ of Mandamus, declaring the action of the Respondent No. 1 in passing an Order u/s. 148,{(d)dated 20.04.2024 and Notice u/s. 148 dated 22.O4.2124calling for income for r\.Y. 2017-18 as illegal, arbitrary, oal in law and viotative of Artictes 14, 19 and 265 of the Constitution of lndia. (ii )Set aside the Order dated 20.04.2024 tt/s. 148A(d) and Notice issued by Respondent No.1 u/s. 14g of lncome Tax Act, 1961 dated 22.04.2024 cailtng for the return of income of the Petitioner for ,A.Y. 2017-18 and any consequent proceedings as lacking in JUnSOtCttOn I.ANO:1 oF m25 Petition Llnder Section 151 CPC praying that in the circumstances stated in the affidavit filecl in support of the petition, the High Court may be pleased to grant an interim stay on the operation of the Order u/s. 148A(d) dated 2O.O4.2O24 and Notice u/s. 148 dated 22.04.2024 calling for income for A.Y. 2017-18, and further stay all consequential proceedings initiated or contemptated by the Respondents. Counsel for the Petitioner : SRI P.SOMA SHEKAR REDDY Counsel for the Respondent Nos.l to 3, 5 & 6 : SRI K.SUDHAKAR REDDY Counsel for the Respondent Nos.4 & 7 : SRI N.BHUJANGA RAO, DEPUTY SOLTCITOR GENERAL OF INDIA WRIT PETITION NO: 30689 OF 2025 Between:

1. Shiv Charan, S/o. Krishna House, AND

1. Assessrnent Unit, Jawaharlal 2. The Assistant Serilingampally 3. Union of lndia, 4. The Assistant Pershad, Aged 84 years, R/o. 8-2-62612, Sri Hills, Hyderabad - 500034, Telangana PETTTTONER(S) Assessment Centre, lncome Tax Room No.401,2nd Floor, E-Ramp, 110 003. of lncome Tax, Opp. Botanical Gardens, Hyderabad North Block, New Delh Circle 3(1 of Kothaguda, ), Signature Botanical G Towers, ardens, 5 Rep. by its Secretary, 166-8, North Block, ..RESPONDENTS Petition Under Article 226 of the Constitution of lndia praying that in the circumstances stated in the affidavit filed therewith, the High Court may be pleased to pass an order or direction, especially one in the nature of WRIT OF MANDAMUS declaring that. a. The order passed by 2nd Respondent u/s.148A(d) of the Act, dt.28.O6.2025 with DIN and Notice No. ITBA/AST/F1148N2O25' 2611077974522(1) and the notiqe dated 28.06.2025 issued under section 148 of the Act with DIN and Notice No. ITBA/AST/S/148 1t2O25-2611O77974563(1) for the assessment year 2}f;l}-21, as being illegal, arbitrary and passed in gross violation of principles of natural justice without application of mind. b. Consequently set aside the order passed by 2nd Respondent u/s.148A(d) of the Act, dt.28.06.2025 wirh DIN and Notice No. ITBA/AST/F/I48N2O25-2611O77974522(1) and the notice dated 28.A6.2025 issued under section 148 of the Act with DIN and Notice No- tT BA/AST/S/1 48 -1 I 2O25-26t 1 O77 97 4563( 1 ) for the a ssessm ent year 2O2O-21 . I.ANO:2 OF ,,.O25 Petitiorr Under Section 151 CPC praying that in the circurnstances stated in the affidavit firred in support of the petition, the High Court may be pleased to stay all further prc,ce€dings arising out of the notice issued by the 2nd Respondent u/s.148 of the Act, dt.28.06.2025 for the assessment year 2O2O-21 with DlN and Notice No. T'IBA/AST/S/1 48-112025-2611077974563(1) pending disposa! of the ' ' ' : - ;' i:" - ; lA NO: 1 OF 2025 :'. ':,.. ' . ...: .. ' , Fetition under Section 151 CPC praying that in the circumstances stated in :.. '_ the affidavit filr:d in support of the petition, the High Court may be pl:eased pleased to suspend th9 operation of the notice issued by the 2nd Respondent uls.iAS ot the Act, dt.28.t16.2O25 for the assessment year 2O2O-21 with DIN and Notice No. --l--.- --:' ITBA/AST/SI10\8 1DA25-2611O77974563(1) pending disposat of the writ petitio'n;,: , ,:. . r'.'.'. l" -"J" ... -- 't : ' Counsel for the Petitioner : SRt AppASANt RAM DHEERA", counsel for the Respondent Nos.l, z & 4: sRr K.SUDHAKAR REDDY 9qyl:9] for the Respondent Nos.3 & 5 : SRr N.BHUJANGA RAo, DEpuw ' SOUCITOR GENERAL OF INDTA .. W.P.NO: 30704 OF 2025 . Between: BAFATH BINTH FARtrfD, wo. NTSHATH AHMED, Aged about 46 years, 9^gg!rpgt'gn. Business, R/o B-1-284tout631, ou co6ny -snaikpet, Htde'r;G-d 500008, Telangana, lndia PANAcwp F 8249A, Assessment Vear zo{i-i a. .....PETITIONER

1. Assessment Unit, National Faceless Assessmenl centre, lncome Tax Pepa.rtment,-Ministy oI Finance, Roo_m No. 401, 2nd Ftoor, E-Rainp, Jawahar!:rl Nehru Stadium, Dethi -110 003.

2. The lncorne Tax officer,.wardl4(1), Hyderabad ! T TowER, AC Guards, Masab Tamk, Hyderabad, Telanglria, 5OO0O4

3. pnlgt,of lndia, Represent by secretary Ministry of Finance North Block, New Delhi-110 001 !.

4. The lncome Tax Officer, Ward14(1), Hyderabad I T TOWER, AC Guards, Masab Tank, Hyderabad, Telangana, 500004. .....RESPONDENTS Petition Under Article 226 ol lhe Constitution of lndia praying that in the circumstances stated in the affldavit 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 thal the notice issued (JAO) by 2ndRespondent undqr section 148 Dated 28.03.2024 vide DIN No IT8A/AST/S1148.'|12023-2411063558072(1)for the Assessment Year 2}17-18and the conseguential order passed by the 1st respondent u/s. 147 read with section 14413 of the Income-tax Act Date of Order 17.01.2025, DIN ITBA/AST/S/1 47 12024-251 1 072293447 (1) for the Assessment Year 2017 -18, as arbitrary, illegal, bad in law, void 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 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 read with section 1448 of the lncome-tax Act Date of O'det 17.01.2025, DIN the AssessmentYear 2O17- 18and all ITBA/AST/S/14712024-2511072293447(1)tor consequential proceedings pursuant thereto. I.ANO:I OFm25 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 hespondent u/s. 147 read with section 1448 of the lncome-tax Act Date of Order 17.01.2025, DIN ITBA/AST/S/14712124-2511072293447('l)tor Assessment Year 2O17- l8andstay oi Demand notice under section '156 Dated 17.O1.2025 vide DIN NoITBA/AST/S/15612O24-291O722935841'!) tor the Assessment Year 2O'17 -',|8. Counsel for the Petitioner : SRI THANNERU CHAITANYA KUMAR Counsel for the Respondent Nos.1, 2 & 4 : Ms BOKARO SAPNA REDOY (sENtoR sc rNcoME TA)() Counselfor the Respondent No.3 : SRI N.BHUJANGA RAO, DEPUTY SOLICITOR GENERAL OF INDIA W.P.NO: 307'18 OF 202s Between: Sri Krishna Jewellers Private Limited, 8-2-62612, Sri Krishna House, Road No.10, Banjara Hills, Hyderabad - 500034, Telangana. Rep. by its Managing Director, Sri Pradeep Kumirr, S/o. Sri Shiv Charan. AND .....PETITIONER ,' ', ' -:'.:.,. _ . 1. Assessment Unit, National Faceless Assessment centre, lncome Tax, Qepartrnent, Ministry of Finance, Room No. 401, 2ndFloor, E-Ramp, Jawaharlal Nehru Stadium, Delhi - 110 003. ,' i," 2- The Ass;istant Commissioner of lncome Tax, Botanical Gardensl . ", I ., ' ,,. I ' Seriling;ampally M R.R. District, Hyderabad. ..r: ... :: .:

3. Union of lndia, North Block, New Delhi. 4. The Assistant Commissioner of lncome Tax, Circle 3(:l 9V.N.o.6(p) of Kondapur, Sy.37(P) of Kothaguda, Opp. Serilingampally (M), R.R, District, HyderaOa-O-SOOO64. ), Signature Towers, Botanical Gardens,

5. !.lnion of lndia, Ministry of Finance, Rep. by its secretary, 16&.8, North Block, New Delhi 11001 .....RESPONDENTS : . ,. l': J,.. i . l . Petition Under Article 226 ot the Constitution of lndia praying th.at in the circumstances stated in the affidavit filed therewith, the High Court'may be pleased to pa:;s an order or direction, especiatly one in the nature of'WRIT OF MANDAMUS cleclaring that a. The order passed by 2nd Respondent u/s.148A(d) of the Act, ct.28l}Ol2}25 with DIN and Notice No ITBA/AST/F]148N2O25- 2611077974618(1) and the notice dated 28.06.2025 issued under section 148 of the Act with DllY and Notice No !TBA/AST/S/148_112O25-26t1O77974637(1) for the assessment year 2O2O-21, as being illegal, arbitrary and passed in gross violation of principles of natural justice without application of mind. b. Consequently set aside the order passed by 2nd Respondent u/s.148A(d) of the Act, dt.28.06.2025 with DIN and lrlotice No ITBA/AST1F1148N2O25-2611O77974618(1) and the notice dated 28.O6.2C'25 issued under section 148 of the Act with DIN and Notice No ITBA/AST/S I 1 48 I 2025-261 1 07 7 97 4637 (1) for th e assessm ent year 2O2O-21 . -1 I.ANO:1 OF 2025 Petition Under Section 151 CPC praying that in the circumstances stated irt .,,. .' ....., : the affidavit filed in support of the petition, the High Court may be pleased tgit : suspend the operation of the notice issued by the 2nd Respondent tt/s.148 of the,,:.1',' Act, dt.28.A6.2O25 for the assessment year 2O2O'21 with DIN & Notice,, ITBA/AST/V1 112025-2611077974637(1), pending disposal of the writ . 1 |.A.NO:2 OF 20,25 .. ':r'i'.. - . . l' ;... ,Petition Under Section 151 CPC praying that in the circumstiances the affidavit filed in support of the petition, the High Court may be pleased all further proceedings arising out of the notice issued by the 2nd .:t u/s.148 of the Act, dt.28.06.2025 for the assessment year 2O2O-21 wilh ,,:,' ITBA/AST I Sl 1 48 _1 I 2025- 261 1 07 7 97 4637 (1 ), pendi ng disposal Notice No: r' i : "' . writ petition Counsel-for the Petitioner : SRt APPASANI RAM DHEERA, Counsel for the Respondent Nos.l, 2 & 4 : Ms BOKARO SAPNA REDDY (sENro[,sc, TA)0 ltcort,lE .j..:i.. Gounset for the Respondent Nos.3 & 5 : SRI N.BHUJANGA RAO, DEPUTY SOLIC]TOR GENERAL OF INDIA Between: ..,, I .' . Gaddam Neerai Rajasree, D/o D. Seshagiri Rao, Aged about-63 yeafti, Occupatiort; , Home-maker /'R/6 House No.2-1-2221C Flat No. 2O1, Kranj Residency, Old ' Nallakunta, Hyderabad Telangana.- 50O044. ..,,,.: :.. ,,: AND ....PETITIONER

3. Union of tndia, Ministry of Finance, lncome Tax Department, New Delhi - 10O 011. The Office of Commissioner, lneome Tax Department,Ministry of Finance,Government of lndia,New Delhi - 100 011. Office of the lncome Tax Officer, Ward 41, Hyderabad lT Towers, AC Guards, Masab Tank,HyderaDad - 500 004. , -', 4 The Nzttional Faceless Assessment Center, lncome Tax Department,Ministry of Finance,Government of lndia,New Delhi- 10O 011. 5, The office of commissioner, lncome Tax Department, Ministry of Finance, Goverrrment of lndia, New Delhi- 1OO 011.

6. Office t>f the lncome Tax Officer, Ward Guards, Masab Tank, Hyderabad - 500 4(1), Hyderabad lT Towers, AC , O04. 7 The National Faceless Assessment Center, lncome Tax of Finarrce, Government of lndia, New Delhi- 1OO 011. Department, Ministry ,: ,, ' I,'.-'...RESPONDENTS ' : t" '" ' ' ': Petitior Under Article 226 of the Constitution of,lndia,; ing that in the circumstances; stated in the affidavit filed therewith;:itthai,t!ffi''Corrt may be pteased to issue a writ or direction or order more particulgrty.,iniihe,nature of a writ of certiorari calling for the records and quashing the'(i!;ipOnOneO Notice dated 29.03.2024 bearing DtN and Notice No. trBA/AgTi., s/148 1t2023- 2411063607682(11 for the Assessment Year 202O - 21;'issued,under Section 148 of the lncome Tax Act, 1961,(ii) lmpugned Order dated'O4..,O}:ZOZS bearing DtN No. ITBA/ A{iT//l 4712024-25/1073963419(1[or the lAsseslment Year 2O2O 21,issued und,3r Section 147 read with section'144 of the tncome Tax Act, 1961, as being illeg;el and in violalion of applicable law, and consequengy set-aside consequenUsubsequent notices/orders/penatties and 'further restrain the Respondenls lrom making any assessment, reassessment or re-computation or otherwise proceeding against the Petitioner on the basis of the aforementioned lmpugned Noti,:e and Order dated 29.03.2024 and O4.O3.2O25. I.ANO:1 oF 2A25 Petition Under Section 151 CPC praying that in the circumstances stated in the affidavit fik:d in support of the petition, the High Court may be pleased to dispense with tlre filing of certified copy of (i) tmpugned tlotice A dated Z1.O3.ZOZ4 bearing DIN ard Notice No. ITBA/AST/S/ 148 llzo2is-z3t 10636076s2(1) for the Assessment Year 2O2O - 21, issued under Section 148 and (ii) lmpugned Order B dated o4.o3.2o25 bearing DIN and Notice No. '. ltgR/RsTlst147l2o24- 2il1A73g63419(1for the Assessment Year 2O2O -21,issued under Section 147 read with Sectic,n 144 and section 1448 of the lncome Tax Act, 1961. l.A.NO:2 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 lmpugned Order dated 04.03.2025 bearing DIN No. the Assessment Year 2O2O,'; - 21, IT8A/A5T/5|14712024-2511073963419(1)for issued by the 3rdRespondent under Section 147 read with sectiq 144 of the t- ,... Tax Act, 1961 including all , in the interest of iustice. Under Section 15 filed in support of e 1 CPC praying that in the circumstances stated .'::j:. :l ' the petition, the High Court may.be plqased I ' - all further proceedings pursuant to the lmpugned ng DIN No.ITBA/ASTtsl14712024-25110739634 't. , 'lwith'section Year 2O2O - 21, issued by the 3rdRespondent under Section :l 47 read 144 of the tncome Tax Act, 1961 including all consequenUsubsequent ,, : notices/orders/penalties, in the interest of justice- Counsel for the Petitioner : SRt SHEETAL SRIKANTH .; ..r:.-.:'. -Counsel for the Respondent No.l : SRI N.BHUJANGA RAO,,DEPUW SOLICITOR GENERAL OF INDIA Counbel for the Respondent Nos.2 to 7: SRI K.SUDHAKAR REDDY W.P.NO:30739 OF 2025 Between: Narsamamba Vasamsetty, Wo Satyanarayana \AA/, Rep. bV-9P4 Holder -Guttula if4anilan]f,; Aged ,bout 5b years, Occupation; Pvt Plot No--36, Star Balaji Nivas, Flat No. 301, Ashok Nagar, Hyderabad - 500020. .....PETITIONER AND

1. The lncome Tax Officer Ward 4(1), Hyderabad,lT Towers,A.C. Guards, Masab tank, Hyderabad, Telangana-500004.

2. The Principat Commissioner of lncome Tax-l, Hy-derabad, lT Towers,A.C' Guards, Masab tank, Hyderabad,Telangana-500004. 3 The Assessment Unit, lncome Tax Department, National Faceless Assessrment centre, Delhi, Ministry of Finance, Room No. 401, 2nd Floor, E- Ramp, Jawaharlal Nehru Stadium, Delhi-l 10003. .....RESPONDENTS : .'. .. Petitiorr Under Article 226 of the Constitution of lndia praying that in the circumstance:; stated in the affidavit filed 'therewith, the High Court may be pleased to issue an appropriate writ order more particularly one in the nature of '/Urit of Mandarnus, Assessment Order dt. O3.O2.2o25pa ssed by the 3rdrespondent 1441144E of the lncome-tax Act for A.Y- 2A2O-21 vide DtN No. consequent to the order passed tr/s r T BA/AS T t F t 1, 4 I N 2023 - 2 4 I 1 0623;,59278( 1 ),. vide DIN No.iITBA/AST/S/148 1 12023-24t1 respondent) irrstead of FA0(3rd respond passed videorder u/s 272A(1[d)of the 271AAC(1) of the Acr dr. 22.08.2A25 as of lncome-tax ,Act and contrary to the princi 47 12O24-25t 1 07 2831 7 1 S(1 ), .dt-11.O3.2O24 vide DIN No. ,notice u/s.1 48 dt.12.O3.2O24 1), issued by the JAO(lst conseguential penalty orders 22.08.2025 and order u/s and contrary to the provisions Justice .:.I l.A.NO:1 oF 2025 ' .:.1.,: . i... : .=..'".'. Petition Under Section 151 CPC prayipg,.thqt 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 nsSes#ent Ord", dt. 03.02.2025passed by the 3rdrespondent u/s 147 r.w.s 14411448,of,!he lncome-tax Act for A.y. 2OZO- 21 vide DIN t,lo. lrBA/AsT/s114il2o24-2!.sho72831718(1),and may pass such other orde(s) as the Hon'ble Court d".rnrli,fit :and proper in the interests of substantialjuslice, as otheruvise the Petitioner wor.rtd be put to irreparable loss and severe injury. 'r ' ..,: ii ., Counsel for the Petitioner : SRI DUNDU MANMOHAN counsel for the Respondents : Ms BoKARo sApNA REDDY (sENloR sc rNcoME TA)() : l. W.P.NO: 30752 OF 2025 Between: Rani Cheruku, C/o Narayana Musani, Aged about 53 years Occupation. Home- maker R/o 5-97 Santosh Nagar, Chattanpally Farooqnagar, Mahabubnagar- 509216. . .....PETITIONER AND

1. Union of lndia, Ministry of Finance, lncome Tax Department, New Delhi - 100 : .,'-

2. The Office of Commissioner, lneome Tax Department, Minigtryof Finance, Government of lndia, New Delhi- 100 011. l' i,:,*;,..:.ii,,,.;- - ,

3. Office of the lncome Tax Officer, Ward 1 Mahoobnagar,:D'EO Office Robd, Mahoobnagar, Hyderabad - 5O9O01 of Finance, Government of lndia, New Delhi- 100 O11. : ;'

4. The National Faceless Assessment Center, lncome Tax'Depafinent, Ministry '' ' ;, . :, . ,, ' ,., ::1

5. The Office of Commissioner, lncoqrg-TgxDepartmenl, MinigtrV of Finance, Government of lndia, New Delhi- 100 011.

6. Office of the lncome Tax Officer, Ward 1, Mahooboag?lr; Mahoobnagar, Hyderabad - 509001. Ph. 08542- 222474. r.: :, DEO ffice Road,

7. The National Faceless Assessrnent Center, lncome Tax'Department, Ministry of Finance, Government of lndia, New Delhi- 100 011. ...-RESPONDENTS Petition Under Article 226 of the Constitution of lndia praying that in the circumstances stated in the affidavit filed therewith, the:,High.,i Court may be pleased to issue a writ or direction or order more particularly in the nature of a writ of certiorari calling for the records and quashing the 1i):'lmpugned,Order dated 3O.O3.2O24 bearing DtN and Notice No. ITB/AS-7F448N2O23- 24t1}63733908(1[or the Assessment Year 2O2O - 2',, issued under Section 148A(d) of the lncome Tax Act,1961 (ii) lmpugned Notice dated 31tO312O24 bearing DIN No. ITBA/AST/S/148 112023-2411063746A75(1[or the Assessment Year 2O2O - 21,issued under Section 148 of the lncome Ta1iAct,1961 and (iii)lmpugned Order dated 14l12l2D25bearing DIN ,' and Notice NoITBA/ASTIS1147I2O24-25I1O73281125(1) issued under section 147 read with section 144 of the lncome Tax Act,1961 as being illegal and in violation of applicable law and consequently set-aside all consequenU subsequent notices/orders/penatties and further restrain the Respondents from making any assessment, reassessment or re- computation or otherwise proceeding against , the Petitioner on the basis of the aforementioned lmougned Notice and order dated 31/03/11024 and 1410212025. LA.NO:1 OF 2025 Petitiorr 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 dispense witl^ the liling of certified copy of (i) lmpugned order A dated 30.03.2024 bearing DIN and Notice No. lrBA/AST/F/14aN2o23-2411o63733908(1) for rhe Assessmenl '(ear 202O - 21,issued under Section 14gA(d) of the lncome Tax Act, 1961; (ii) lmpugned Notice B dated 91.03.2024 bearing DtN and Notice No. lrBA/AST/s/148-1Da23-2411063746075(1) for the Assessmenr year 2o2o - 21, issued under section 148 and (iii) lmpugned order c dared 14.o2.2o2s bearing D I N a nd Noti,:e No. lrBA/AST/v1 4 7 I m2+2sl 1 ol 32at 1P5(1 )f or the Assessm ent Year 2o2o - 21,issued under section 147 read with section 144 and section 1448 of the lncome Tax Act, 1961. " |.A.NO:2 OF 2025 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 stay the operation of lmpugned Order dated 14.02.2025 bearing DIN No. lrBA/AST/s/1 47 12024-251 1 ot 3281 12sl1fior the Assessmenr year 2o2o - 21, issued by the 3rdRespondent under.section 142 read with section 144 of the lncome Tax Act, 1961 consequenUsubsequent notices/orders/penalties, in the interest of justice. '. including all !.A.NO:3 OF 2025 Petition under Section 1sl cpc praying that in the circumstances stated in the affidavit fil3d in support of the petition, the High court may be pleased to suspend all Iurther proceedings plrsuant to the lmpugned order dated 1 4 -o2.2o25bea'ing DIN No. trBA/AST/s/1 4t t2o24-2sl 1 ot 3281 1 25(1ltor rhe Assessment Year 2o2o - 21, issued by the 3rdRespondent under Section 142 read with section 't4,4 of the lncome Tax Act, 1g61 including all consequenusubsequent nolices/orders/penalties, in the interest of justice. -,4 x:- Counselfor the Petitioner : SRI SHEETAL SRIKANTH Counselfor the Respondent No.l : SRI N.BHUJANGA RAO, DEPUTY SOLICITOR GENERAL OF INDIA Counselfor the Respondent Nos.2 to 7: SRI K.SUDHAKAR REDDY W.P.NO:30801 OF 2025 Between: 1 Madhusudan Business, Rl/ Telangana lndia ADOPK6462H.

2. The Principa! Commissioner Tank, Hyderabad, Telangana AND

3. Tax Towers, Masab .....PETITIONERS New Delhi 1 10 001.

4. The Principal Commissioner of lncome Tax lV Hyderabad lncome Tax Towers, AC Guards, Masab Tank, Hyderabad - 5qO004.

5. The Nationa! Facetess Assessment Centre, lncome Tax Department Ministry of Finance Govt. of lndia, New Delhi .

6. Union of tndia, Ministry of Finance, Rep. by its SecJetary, 16G'B North Block, New Delhi - 1 10 001. - .....RESPONDENTS Petition Under Articte 226 of the Constitution of,lndia praying that in the circumstances stated in the affidavit filed therewith, lhe High Court may be pleased to (i)lssue a Writ, order or Direction,rmole partlculafly, one, in the nature of Writ of Mandamus, declaring the aclion'of the- Respondent No. 2 in passing an Order dated 3O.O3.2O22u1s. 148A(d), Notice u/s- 148 dated 30.03 .2022 calling for income for A.Y. 2018-19 and passing of Assessment Order uls 147 r/w Section 144 and Section dated 22.03.2023 as iltegal,'arbitrary, bad in law and violative of Articles 14, 19 and 265 of the Constitution of lndia ( )Set aside the Order dated 3O.O3.2O22uls. 148A(d), Notice u/s. 148 dated 3O.O3.2O22 calling for income for A.Y.2018-19 and Assessment Order passed uls 147 r/w Section 144 and Section dated 22.03.2023 and any consequent proceedings as lacking in iurisdiction. Counsel fort:he Petitioners : SRI P.SOMA SHEKAR REDDY Counsel for lhe Respondent Nos.l, 2 to 5 : SRt K.SUDHAKAR REDDy (Sr SG FOR TNCOME TAX) Counsel for lhe Respondent Nos.3 & 6 : SRI N.BHUJANGA RAO, DEpUTy SOLICITOR GENERAL OF INDIA w-P. OF Between: Sri Krishna_ Jewellers. Prirrale Limitgd_, &2-62d2, Sri Krishna House, Road No.10, parU.ara Hills, Hyderabad - 50-0034, Tblangana. Rep. by its Managing Director, Sri Pradeep Kumar, S/o. Sri Shiv Charan. AND PETITIONER Departnrent, Jawaharlal Nehru

1. Assessment Unit, Natid,nal Faceless Assessment Cenlre , lncome Tax of Finance, Room No. 4O1,2nd Floor, E-Ram p, Delhi - 1't0 003. 2. Jawaharlal Ne\ml Stadium Delhi, Serilingampalty M R.R. District, Hyderabad. 3. Union of lndia, North Block, New Delhi. 4. The Assistant Commissioher of lncome Tax , Circle 3( 1), Signature Towers, of Kothaguda , Opp. Botanical Gardens, (M), R.

5. .Union of lndia, Ministry of Finance, Rep. by its Secretary, j66-8, North Block, New Delhi 1 1OO1. ....RESPONDENTS Petition Under Article 226 ol lhe Constitution of tndia praying that in the circumstances stated in thq affidavit filed therewith, the High Court may be pleased to pas.s an order or direction, especially one in the nalure of WRIT OF MANDAMUS declaring that. a.The order passed by 2nd Respondent u/s.14gA(d) of the Act, dt'..28.O6.2025 with DIN and Notice No. |TBA/AST/FI14BN2OZ5- 261107797 4582:(1) and the notice dated 28.06.2025 issued under section .t48 of the Act with DIN and Notice No. lrBA/AST/s/1 4}-1t2o2s-26t1ottgz46oz(1) tot the assessmenl.yeat 2O'lg-2O, as being illegal, arbitrary and passed in gross violation of principles of natural justice and without application of mind. b.conseguently set aside the order passed by 2nd Respondent u/s.148A(d) of the Act, dt.28.06.2025 with DIN and Notice No. |TBA/AST/F/148N2O2* 261107797 4582(1) and the notice dated 28.o6.202s issued under section 14g of -- a Li --- the Act with DIN and Notice No. IT8A/AST/51148-112025-2611077974607(1) the assessment year 2A19-2O. !.A.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 suspend the operation of the notice lssu.ed by the 2nd Respondent u/s.148 of the '2O19l2O with DIN and Notice No. Act, dt.28.A6.2025 for the assessment |rBA/AST lsl 1 48 1 12025-261 1 pending disposal of the writ petition. |.A.NO:2 OF 2025 Petition Under Section 151 that in the circumstances stated in the affidavit fited in support of the petlti.on, the High Court may be pleased to stay atl further proceedings arising out of.lthe.notice issued by the 2nd Respondent u/s.148 of the Act, dt.28 .06.2025 foi the issessment year 2019-20 with DIN and Norice No. |TBA/AST/S/1 48-112O2.*,, i.Ail'Sllg746o7(1), pending disposal of the writ petition. Counset for the Petitioner : SRI APPASANI RAM DHEERA, Counset for the Respondent Nos.{, 2 & 4: BOKARO SAPNA REDDY (SENIOR sc tNcoME TA)() : ! -: Counsel for the Respondent Nos.3 & 5: SRI N.BHUJANGA RAO, DEPUTY SOLICITOR GENERAL OF INDIA ' ' W.P.NO:30945 OF 2025 Between: i, ,. Pradeep Kumar, S/o. Sri Shiv Chagan, Aged about.55--y-e-q'q,8/o. 8-2-62612, Sri Krishna House, Road No.1O, Banjar5:Hitls, Hyderabad - 500034, Telangana. .....PETITIONER AND 1 Assessment Unit, National Faceless Assessment Centre, lncome Tax Department, Ministry of Finance, Roqm- N-o. 401, 2nd Floor, E-Ramp, Jararaharlal Nehru Stadium, Delhi -110 O03. 2 The Assistant Commissioner of lncome Tax, Circle 3(1 Sy.No.6(P) of Kondapur, Sy.37(P) of Kothaguda' -OPP. Sbritingdmpally ( M), R. R. District, Hyderabad-500084. ), Signature Towers, Botanical Gardens, 3 Union rf.lndia_,Ivlinistry of Finance, Reo. by rts Secretory, 166-8. North Block, New Delhi 11001. .....RESPONDENTS - :-:' ..:.: ,: Petition Under Article 226 ol the Constitution ot tndia praying that in the circumstanceri stated in the affidavit fited therewith, the High Court may be pleased to pass.an order or direction, especially one in the nature of WRIT OF MANDAMUS declarilg that a.The order passed by 2nd Respondenr u/s.'t48A(d) of the Act, d1.28.06.2025 with DIN and Norice No tTBA/ASTtFl,t4AN2OZ5- 2611o77s74v83(11 ?11.tlu notice dared 21.o6.2ozs issued under section 148 of the Act withiDlN,rand Notice NotrBA,/Asrtsl14a1tzo2s-26t1ottg741o8(.lror assessment year 2o2a-21, as being illegal, arbilrary and passed in gross violation of principles or nitural' justice and without apptication of mind. b.consequenfly set aside the order passed by 2nd Respondent u/s.14oA(d) of lhe Act, dt.28.o6.202s with DIN and ivotiidrNo ITBA/AST/F/14 BN2o2s-26t1o7tg74tB3(1) and the notice daled 28.06:.2025 issued under section 148 0f lhe Acr with DIN and Notioe No|rBA/AST/S/148i12025-261'to77g74808(',t) for rhe assessment year 2020-21. ': " ' ri''i' ::'' '' .. :,.., .., .'., rj r':'.' i :r 1 . t.AlrlO:tl OFm25 Petition under section 151 cpc praying that in the circumstances stated in the affidavit filed in support of the petition, the High court may be pleased to suspend the operation of the notice issued by the 2nd Respondent tr/s..t4g of the Act, dt.28.06.2025 for the assessment year 2O2O-21 wirh DtN and Notice No frBA/AST/s/14 8-112d25- 26l1ortgr41o$(1), pending disposat of the writ petition. I.A.NO:2 OF 2025 Petition tjnder section 151 cpc praying that in the circumslances stated in the affidavit filed in support of the petition, the High court may be pleased to stay all further proceedings arising out of the notice issued by the 2nd Respondent u/s.148 of the Act, dt.28.o6.2o2s for the assessment year 2o2o-21 with DIN and Notice No lrBA/AsT/s/14ail2o2s-26l1o7tgt4\oa(1), pending disposat of the writ petition. Counsel for the Petitioner : SRt CHOKKAPU NEELA ACHYUTH ';:i (^ ' Counsel ,or the Respondent Nos.l & 2 : Ms BOKARO SAPNA REDDY (SENIOR sc tNcoME TA)() Counsel for the Respondent No.3 : SRI N.BHUJANGA RAO, DEPUTY SOL]CITOR GENERAL OF INDIA W.P-NO: 30946 OF 2025 Between: Pradeep Kumar, S/o. Sri Shiv Charani Aged about 55 years, R/o. 8-2-62612, Si Krishna House, Road No,.1O Banjara Hills, Hyderabad - 500034, Telangana. PETITIONER AND

1. Assessment Unit, Nalional F.aCeless Assessment Centre, lncome Tax Department, Min'rstry of Finar.lce, Room No. 401, 2nd Floor, E-Ramp, Jawaharlal Nehru Stadium,'Defhi - 110 0O3.

2. The Assistant Commissim'er'oi lncome Tax, Circle 31, Signalure Towers,Sy.No.6P of Kondiglr, Sy;37P of Kothaguda, Opp. Botanical Gardens, Serilingampally M, R.R. District, Hyderabad-500084.

3. Union of lndia, Ministry of Finance, Rep. by its Secretary,166-8, North Block, Neur Delhi 11001. ,, . .,.,]

4. The Assistant Commissioner oJ lncome Tax, Circle 3(1), Signature Towers, Sy.No.flP) of Kondapur, Sy.3T(P) of Kothaguda, Opp. Botanical Gardens, Serilingampally (M), RjR. District Hyderabad-500084.

5. Union of lndia, Ministry of Fi6nce, Rep. by its Secretary, 166-8' North Block, .....RESPONDENTS Petition Under Article 226 of the Constitution of lndia praying that in the circumstances stated in the affidavit filed therewith, the High Court may be pleased to pass an order or direction, especially one in the nature of WRIT OF MANDAMUS declaring that. a. The, order passed by 2nd Respondent u/s.148A(d) of the Act, dl.28tAOl2O25 with DlN and Notice No' ITBA/AST/F1148N2O25- 26t1O77974662(1) and the notice daled 2910612O25 issued under section 148 of the Act with DIN and Notice No. IT8A/A3T/5/148-112025-2611077990770(1) Iot the assessmenl year 2O'l*20, as being illegal, arbitrary and passed in gross violation of principles of natuial justice without application of mind' b. Consequently set aside the order passed by 2nd Respondent u/s.148A(d) of the Act, dt.28.O6.2O25 with DIN and Notice No. ITBA/AST/F/148N2O25- 2611077974662(1) and the notice dated 29.06.2025 issued under section 148 of the Act with DIN and Notice No. ITBA/AST/S/1 48 1t2O25-261'tO7799O770(1) for the assessment ),ear 2O19-2O. I.ANO:I OF:1025 Petition Under Section 151 CPC praying that in the circumstances stated in the affidavit liled in support of the petition, the High Court may be pleased to suspend the operation of the notice issued by the 2nd Respondent u/s.148 of the Act, dt,29.O6.2O25 for the assessment year 2O19-2O with DIN and Notice No. ITP4/49I/9 t148 1Pa25-2611o77990770(1 ), pending disposal of the writ petition, !:ANO:2 OFi2025 : ". .:' . .t. ' 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 arising out of the notice issued by the 2nd Respondent u/s.148 of the Act, dt.29.06.2025 for the assessment year 2O1g-2O with DIN &' , ,:,. Notice No. ITBA/ASTtsl148-112O25-26t1077990770(1) pending disposal of the writ petition. ., Counsel for the Petitioner : SRt CHOKKAPU NEEL.A ACHYUTH counsel for the Respondent Nos.l , z & 4: Ms BoKARo sApNA REDDY 9qyry"] for the Respondent Nos.3 & 5: SRt N.BHUJANGA RAo, DEpury SOLICITOR GENERAL OF INDIA W.P.NO: 30951t OF 2025 getween: Shiv Charan, {ifo. Late Mahaveer pershad, Aged g4 years, Rlo. g-2-626/2, sri Krishna House, Road No.10, Banjara Hiils, Hyderiuao - sooogri, rliingani .....PETITIONER AND

1. Assessment unit, National Facetess Assessment centre, lncome Tax pepa$m.*nl.Ministry oJ Finance, RooryNo. 401, 2nd Ftobr, e-RJmp,- Jawaharl;al Nehru Stadium, Delhi - 110 003.

2. The Assis;tant commissioner of tncome Tax, serilingampally R.R. District, Hyderabard-500084.

3. Union of lndia, Rep. by its secretary, 166 B, North Block, New Dethi. ) ftr'--

4. The Assistant Conrnissioner of lncome Tax, Circle 3(1), Signature Towers, Sy.No.6(P) of Kondapur, Sy.37(P) of Kothaguda, Opp Botanical Gardens, Serili ngarnpally ( M), R. R. District, Hyderabad-500084.

5. Union of lnclia, Ministry of Finance, Rep. by its Secretary, 166-8, North Block, Neut Delhi 11001..

6. TheAssistant Commissioner of lncome Tax, Circle 3(1 ), Signature Towers, Botanical Gardens, Sy.No.6(P) of Kondapur,'Sy.37(P) of Kothaguda, Opp Serilirpampally ( M), R. R. District, Hyderabad-sO0084. 7 Finance, Rep. by its Secretary, 16GB, North Block, .....RESPONDENTS dt.28. Petition circumstances pleased to pass 8It MANDAMUS of the Act, 2611077974464(1),and of the Constitution of lndia praying that in the' ,affidavit filed therewith, the High Court may be especially one in the nature of WRIT OF order passed by Znd Respondent u/s.148A(d) DIN and Notice No. M3A/AST/F|'148N2O25- dated 28.06.2025 issued under section 148 of ITBA/AST/S/148 1 12025-261 1 O77 97 4486( 1 ) for the Act with DIN the assessment year, r2O1$20, as being itlegal, arbitrary and passed in gross viotation of principles ,of natural justice without application of mind. b. .- Consequently set aslde the order passed by 2nd Respondent u/s.148A(d) of the :' Act, dt.28.O6.2025, with DIN and Notice No. ITBA/AST|F|14&N2O?*' 26t1}77g74464(1) and the notice dated 28.O6.2V25 issued under section '148 of : the Act with DIN and Notice No. !T8A/A5T131148-112025-2611077974486(1) for the assessment year 2O'l*2O. ,,-.' j l.A.NO:1 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 suspend the opetation,of;th" notice issued by the 2nd Respondent u/s.148 of the Act, dt.28.O6.2}2i:t9r lhe assessment year 2O192O with DtN and Notice No. ;TBA/AST/St'148_1t2025-2611O77974486(1), pending disposal of the writ petition. 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 stay -'l t all further proceedings arising out o{ the notice issued by the 2nd Resoondent u/s.148 of th,e Act, dt.28.06.2025 for tlre assessll)erlt year 2O1g-2O with DIN and Notice No. |1-BA/AST/S/148-'tt2O25- 26t1077974486(1), pending disposat of the writ petition. Counsel for the Petitioner : SRTAPPASANI RAM DHEERA.J counsel for the Respondent Nos.l, 2,4 & 6: Ms BoK.ARo sApNA REDDY (sENloR SC TNCOME TA)() : the Respondent Nos.3, 5 & 7: SRI N.BHUJANGA GENERAL OF INDIA oF 2025 .,'w.P.NO: r , Between: "...... 1ri' 'Ue..Firy^Kunrari, Djg yf, Kumqr Sinla, aged 41 years, occ.. t-Jousewife, R/o , ' .Llat No.308, Etlock 29, IJM Raintree park, Malalsian r6rrrrnJnip,.-KpH'6;kri;tp6bt ;l',.Hyderabad-s}O}7z,Telangana ; :. ,,i , ,.',., -B.uoy , ,., ri-____: - -__ .;...pETtTtONER AND

1. Assessrnent Unit, !T"oT9 Tq Qgoartment, National e-Assessment center, -staoiu#, !!ew Qelhi, Room No.- 401, 2nd Ftoor, E-R-amp, Jawahailii Nenru New Delhi - 110 003. - - -.--

2. The lncome Tax officer, ward 12 1., Hyderabad, Aayakar Bhawan, opp. L B Stadium, Basheerbagh, Hyderabad. - ---:'-' -rr

3. lhe Principal commissioner of tncome Tax 1, Hydembad, LT Towers, AC Guards, Masab Tank, Hyderabad

4. The lncc,me Tax officer,.ward '!z(!),_!yo_e1?bed, Aayakar Bhawan, opp. L.B. Stadium Basheerbagrh, HyderaUdO- SOb 004, Teianjana.

5. Ih" Principal commissioner of rncome Tax-1, Hyderabad, t.T. Towers, AC Guards, Masab Tank, Hyderabad - 5OO 004, fel6ngana. .....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 isstle a Writ of Mandamus or any other appropriate Writ, Order or Direction, declaring that the order passed by the 1st Respondent, uts 141rlw Sec. 144rlw sec. 1.148 of the lncome Tax Act, 1961, dated 21.o2.2o25, bearing DIN and Notice No-- ITBA/ASTtsl147t2O24-2511073585870(1), for the Assessment Year 2O19 - 20 as arbitrary, illegal, bad in law, void-ab-initio. violative of the principles of natural justice, apart from being violative of Articles 14. 1g(1Xg) and 265 of the Constitution of lndia and Sec 148A of the lncome Tax Act. 1961, and to consequentty set aside the same in the interests of justice. I.ANO:I OF 2025 al! Year: ' .t,':, . Petition Under Section 151 CPC praying that in the circumstances stated in in support of the petition, the High Court may be pleased to stay including any recovery, pursuant to the notice issued by n/s 148 of the lncome Tax Act, 1961, dated 06.04.2023, ITBA/AST/S/1 48 1 12023-241105190341 5( 1 ), for the Assessment disposal of the above writ petition Petitioner : SRI A.V.A.SIVA KARTIKEYA Respondents : Ms BOKARO SAPNA REDDY (SENIOR SC The following COMMON ORDER f, t '*-- THE HOH'BLE THE CHIEF JUSTICE SRI APARESH III'ilAR SINGH AND THE HOIV'BLE SRI JUSTICE G.M.MOHII'DDIIT WRIT PETITION Nos.33979 . 30r53 29934.30161 3'oi249 31039.31041 . 31044. 3rO45. 31059, 31072.31076. 3t226.3t271 . 3l5ro. 317s4 31758 31 31894 31914.32043 . 32097. 32126.32130, 32133.32134. 32247,32302 . 32326. 32446.32447, 32476.3,2672. 32751.32402 .32A25.32983. 33()()2.33 333()8 33314, 33326. 33630. 337t2.30,477.3o,35a.3(}5A7. 30601.30602. 30667.3()6A9. 3070,4. 30714.3Cn37. 30739,3'07 52. 30801, so931. 3()945. 3o1946, 3(X)51 aad 30957 of2o25 COMMON ORDER: ' Ms. Akruti Agarwal, Mr. M.Shrir4j, learned counsel representing M/s, R,S.Associates, Mr. Kailash Nath P.S.S., Mr. Thanneru Chaitanya Kumar, Mr. Chanda Sumanth, Mr. P.Soma Shekar Reddy, Mr. C.V.Narasimhan, learned counsel representing Mr. Mohd. Mukhairuddin, Mr. B.Krishna Reddy, Mr. A.V.Raghu Ram, Mr. V.Aneesh, Mr. A.V-A.Siva I(artikeya, Mr. Sashank Dundu, learned counsel representing Mr. Dundu Manmohan, Mr. Parikshith Kutur, Mr. S-Vijay Adithya, Mr. Pramod Maligi, Mr. B.Muralidar, learned corrnsel representing Mr. V.V.S.Ankith, Mr. M.Pranay Sagar, Mr. M.Mehdi Hussain, Ms. Sneha Asthana, Mr- Gopala Rao Amancharla V., Mr. Akshay Mantri, Mr. Chokkapu Neela Achyuth, Mr. Appasani Ram Dheeraj and Ms. P.Praneeta Sri, 2 learned counsel representing Ms. Sheetal Srikanth, learned counsel for the petitioners. Ms. J.Sunitha, Ms. Bokaro Sapna Reddy, Mr. N.praveen Reddy, Mr. Vijhay K Punna, Mr. K.Sudhakar Reddy, learned Senior Standing Counsel appears for the Income Tax Department. Mr. B.Mukherjee, learned counsel representing Mr. N.Bhujanga Rao, learned Deputy Solicitor General of India, appears for Union of India.

2. In all these writ petitions the challenge is to the initiation of proceedings under Sections f48(A) and l4g of the Income Tax Act, 1961 (for short, "the Acf) by the Jurisdictional Assessing Oflicer (JAO).

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 judglnent rendered by the learned Coordinate Bench of this Court in W.P.No.263O4 of 2024 uide order dated 28.04-2025 following the decision rendered in the case of 3 Kankanala Ravindra Reddy vs. Income Tax Oflicerr. It is submitted that the present writ petitions may be disposed of on same lines after setting aside the impugned proceedings under Sections 148(A) and I 48 of the Act and on similar terms as are set out in the case of Kankanala Ravindra Reddy (supra) and also in W.P.No.26304 of 2024, dated 28.0,4.2025.

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 Comrnissioner of Income Tax and others2, Abhin Anilkumar Sah vs. Incoure Tax Officer llnternational Taxation) and others3, Bank of India vs. Assistant Commissioner of Income Tax and others+; judgment of Gauhati High Court in Ram Ilarayan Sah vs. Union of India and otherss, judgment of Punjab and Har5rana High Court in Jatinder Singh Bhangu vs. Union of India and others6, judgments of Telangana High Court in Venkataranana Reddy ,, Patloola vs. Deput5r Commissioner of fncome Tax and t paZq 156 taxmann.com 178 (Telangana) '(zozq 464ITR 430 (Bom) 3 puzny 468 ITR 350 (Bom) n lzoz+1468 trR 350 (Bom) t (wzq47r ITR 228 (Gauhari) 6lzozty 466ITR 474 (P&H) 4 othersT, Shaik sajid vs. Assessment unit, rncome Tax Department and others8, Kings pride Infra projects lp) Ltd., vs. Deputy commissioner of Income Taxe, satyaprakash chigurupati vs. The Assistant commissioner of Income Tax, ward 6(u, Hyderabadlo and Detoitte consulting India lp) Ltd-, vs. Assessment unit, rncome Tax Departmentrr, judgment of Himachal pradesh High court in Govind Singh vs. Incorne Tax oflicerr2r judgment of Gujarat High court in Mansukhtrhai Dahyabhai Radadiya vs. tncome Tax officer, ward 3(3)[5)13, judgment of Jharkhand High Court in shyam sunder s:rw vs- union of rndia and othersro, judgment of calcutta Htigh court in Giridhar Gopal Dalmia vs. union of India and othersts, judgments of Madras High court in TVS credit serrrices Ltd., vs. Deputy commissioner of Income Taxr6 and Mark studio rndia pvt., Ltd., vs. Income Tax oflicer a',rl anotherrz, judgments of Rajasthan High court in '"tzozt1468 ITR t8l (retangana) " W.P.No.26885 of 2024 e IzOZS'1176 raxmann.com 204 (felangana) 'o w.p.No.2l o63 of 2ozs & batch '.t 1ZOZS7 I 78 raxnrann.comigl (Ielangona)- - ',2 1ZOZI7l65 laxnrann.com I 13 (Himachal pradesh) '.' 12ozly SCC Ont-ine Guj 4012 lzozsy SCC On].ine rhar2g? '5 MAT No.t69o c,f2o23 @B) '.u- {ZOzS1 I 74 taxmann.com I 0Zg (Mad) (SB) r7 w.A.No.78l of :2021 (DB) 5 Sharda Devi Chhajer vs. fncome Tax Oflicer and anotherr8 and Shree Cement Ltd., vs. Assistant Commissioner of Income Taxre, and judgment of Karnataka High Court in Rarnchandra Reddy Ravi Kumar vs. Deputy Corrrmissioner of Income Tax2o.

5. These matters have been clubbed together for the reason that all of them assail the proceedings initiated under Section 148(A) followed by notice under Section 148 of the Act for 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 conferred under Section 151.A of the Act has made the e-Assessment of Income Escaping Assessment Scheme, 2OO2 vide Notification No.18 of 2A22.

6. The respondent Department was asked to obtain instructions and file counter affidavit, if necessarJr, on facts and legal issues raised herein. 1zozsy 477 ITR 228 (Raj) It 'e 1z\zs1l77 taxmann.com 538 (Rajasthan) '0 lzOZs'1170 taxmann .com 422 (Bombay) (r

7. Learned Senior Standing Counsel for the respondent Department has obtained instructions in all these matters. Based upon the instructions received from the Department, learned cr>unsel for the respondents do not dispute that the initiation,cf impugned proceedings under Section lag(A) of the Act has been done by the JAO after coming in to force of the faceless sct161ns with effect from 29-O3.2022.

8. Learned Senior Standing Counsel for the respondents have also not been able to dispute that the legal issue as regards the jurisdiction of the JAo to initiate proceedings instead of Faceless Assessing officer (FAo) have been well settled by the coordinate Bench of this Court in W.p.No.26304 of 2024 followed in several other judgments. 9- Learr.red senior standing counser for the respondents also do not dispute that a number of other jurisdictional High Courts.have also taken the same view. However, they submit that a contrar5r ,iew has been taken in the following decisions as well. In support of their submissions, they relied upon the judgmCnt of the Bombay High Court in Caishen Enterprise 7 LLP Vs. Assistant Commissionerzr, judgments of Madras High Court in Mark Studio ladia (P) Ltd., Vs. Income Tax Officerzz and Perur Builders {P} Ltd., Vs. Income Tax Officer23, judgment of Gujarat High Court in Talati and Talati LLP Vs. Assistant Commissloner of Income Tax24 and judgment of Delhi High Court in T.K.S. Bullders lPl Ltd., Vs. Income Tax Officer2s. lO. Learned Senior Standing Counsel for the resPondents submit that SLP(C).No.O27736 of 2023 and batch challenging the orders passed by this Court and other jurisdictional High Courts are pending before the Hon'lcle Supreme Court, but no stay of the impugned judgrnents has been granted in favour of the revenue. I l. 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 Scheme with effect from 29.03.2022. Ttre relevant details 21 2' 2' 2' 2t 12025; I76 raxmaun.com 471 @oobay) 120247 169 ta^mann.com 542 (Madras) 120251 175 ru.naur.com 253 (Ma&as) 12u241167 tu* nrr.com 371 (Gujarat) 1202+1167 ru ann.com ?59 (Delhi) 8 concerning individual petitioners are appended to this order and shal:l be treated as parr of the order. They indicate t]re relevant assessment year, the date of notice issued under Section 1'+8A of the Act, the date of the order under section l4g of the Act, the date of sanction under Section l5l of the Act, hlmafion- to proceed with assessment under Section l44B of the Act in some cases, the date of assessment order in some of the cases as against the individual writ petitions referred to in Column No.l.

72. From a perusal of the tabulation chart it is apparent that the impugned proceedings in all these cases have been initiated by JAo af'ter coming into force of the Faceless scheme with effect from 29 .O3.2O22. ()

13. The legal issue as regards the lack of jurisdiction on the part of JAO to initiate the proceedings post implementation of the Faceless Scherte is no longer res integra as it has been held in the case of Kankanala Ravindra Reddy (supra) and by other jurisdictional lligh Courts.

14. 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 tJ:is Court in the case of Kankanala Ravindra Reddy [supra], The relevant extract of the order dated 28.04.2025 passed in W.P.No.263O4 of 2024 is reproduced :. hereunder: "15. What is worrying ttris Bench more is the fact that an endeavour is being made whole heartedly to ensure not to generate further litigation on issues which have been laid to rest by a large number of High Courts all of whom have taken a consistent stand that the action of the Income Tax Department being violative of the Finance Act, 2O2O and Finance Act, 2O?l: Now, in order to protect,the interest of the Revenue as also that of the assessee, it would be trite at this juncture, if we dispose of the writ petition with an observation/direction that the disposal of the instant writ petition in terms of the judgment rendered by this HiSh Court in the case of Kankanala Ravindra Reddy vs. Income Tax OIIicer Il2O23) 156 taxmann-com 178 (Telangana)] shall however be subject to the outcome of the SLPs which were filed by the Income Tax Department and which is pending consideration before the Hon'ble Supreme Court'

17. so far as the interest of the Revenue is concerned, we are of the considered opinion that the interest of the Revenue has r0 alre;rdy been considered and protected, as has been observed in par€Lgraphs 36, 37 and 3g of the order which, rorueaay 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 per se illegal, deserves to be and are accordingly ser aside/ quashed. As a consequence, all the impugned orders getting quashed, the conseguential orders passed by t he respondent- Department pursuant to the notices issued under Sections 147 and also get quashed and it is ordered accordingly. The reason we are quashing the con sequential order is on the principles that when the ini tiation of the proceedings itself was procedurally wrong, the su bsequent orders also gets nullifi ed automarically

37. The pre.liminary objection raised by the petitioner is susrained and a, these writ petitio"" it"r.J" allowed on rhis very jurisdictional isiue. Since tt, impugned norices and orders are getting quashed oo th. point of jurisdiction, we are ,roi lnctinea to pro"""a lurther and decide the other issues raised 'by .cetitioner which stands reserved to be raised and r:ontended in an appropriate proceedings. 38. Since the Honble Supreme Court had, in the <:ase of Ashish Aganral, supra, [Uaioa of fndia *. llshish Agawal l2o/22l 444 iTR r [SC)I, "" " orr._ti-" rneasure exercising the powers under Article 142 of the (lonstitution of India, permitted the Revenu. t" pro.a"a rrnder the substituted provisions, and this Court i[;_i"; -;gbi petitions only on the procedural flaw, the conferred on the Revenue would remain resenred"to F'roceed further if they so want from the stage of the order of the Supreme Court in the case of asfrisU Ag;;;, suPra. _

18. We would only further like to make observations that since we are inclined to dispose of the instant writ petition, conscrous of the fact that the earlier order of this High Court in the case of Kanal<ala Ravindra Reddy (l supra) is subjected to challenge before the Honble Supreme Court in SLP No.3574.of 2024, preferred by the Income Tax Department, we make it clear that allowing of the instant writ petition is subject to outcome of the aforesaid SLp preferred by the Revenue igainst the decision of this High Court in the case of Kanakala RafintE Reddy (1 supra). This, in other words, would mean that either of the pa:ties, if they so want may move an appropriate petition seekingg revtval of this writ petition in the light of the decision of I the tlonble Supreme Court in the pending SLP on the very same issue.

19. Aicordingly, the instant writ petition stands allowed in favour.'of the assessee so far as the issue of jurisdiction is concerned. As a consequence, the irnpugned 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 Higb Court in the case of Kankanala Ravindra Reddy (1 supra)- Ttrere.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 set aside. The consequential orders, if any, also stand set aside on similar terms ap held in the case of Kankanala Ravindra Reddy (supra). The revenue is also granted liberty in the salne terms as at para 18 of the above quoted orders-

16. Accordingly, the Writ Petitions are disposed of. No order as to costs. Miscellaneous applications pending, if any, shall stand ' closed l2 hrLd l?-r Y. 3t tzfi YNT:NB ,nnt v8r2t21 S.i 3 1 ltz26 KluaMotred 3t7y ffi 3t758 +gf.=nu.t lx*ra4rV lnuslE 320,7 A".d. I A.hocd A.prrstr k srirrsEr? lNor FilcdlAy2lL2tlX,Mslyl4/2@d Y Y hrbtrbr Gtorc ,2t31 ,2751 ,?32s Naoeu lttIra 33126 3055t 30587 =K,i.h l{x89 y)7{}1 Rr66 307tt Kristar tl, I 5, ,vr' y0,7l, SLryCLrea ffi Fa*d '.r5.t Y.t ,Y, ,Y. Y Y ultwzl vt9tw21 3nvwr1 SngrxrEt y*agu ttttrarlJ ,tutaa a3rt,0,2. 3,ur,}2l ut2t&rl ,t2*N2 2nIN21 yarmrl ,t6t,,024li 3nD@41',, 'HNZA uzttatt) yErzVE ,NAT'IY'A R'{r' vrnu2, 2/15t2U25 ut7t2025 y$202t ?Bno25 avr2u25 I \ \ l3 6 aTcc di}. Oilo{ Ndi.rod ut l.{t A(b)d& Ifld

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0212.2tD. t4 .\-.Prareen Rcddl'. Seuior Stalding Coursel for Income Tas Dqnrment I['In D€iro !No ($?- 20?5) 299i{ Noe Ce DET Frle i{or lss43sa euYe.r 16 RE(€i NotkctltSrc lrfS of iL. -trd DrEd Nollrof Url ltt AO)de ITAET l, bfotliE8r :,io rlol!20 DIIG 27"06-2et ,ft:t m:te f craiar: hfouiaen Liuhed lio lo30-! t D\re 27-(J6-ar5 , tut rlYrr .}i o. I t Dcof Gd.rof ua l4t A(dyr{a{ I)oftrlr t -06..x8 /1-06,fr2s Dc s.-sli mUl: r5I ?/It-0i6- 2el5 zt-6. 2Gls efrm.rtiol to Pr*e€d Asffiid UA I4-l B o( Date of .{,i*- Odrr [}:ahs AsB. preftsd .rrma! [6 250 Note : That the W.P.No.31894 ot 2OZS in this ts mistake nly omitted while drafting the WP. ol 2O25 an d batch, and the same is-i ncluded i case suomotr! This arnended order shall be order which has already been dis patched on SD/- N. SRIHARI DEPUTY REGISTRAR ,/TRUE Sd/-N.SRIHARI REGISTRAR Tr I : .i.. ,i.,:...- ,.],: ,:, .'.. :. 'i.' .,.:, : :,., . . r, ,,, :,

4. I HIGH COURT DATED:l111112025 l AMENDED COM 1 1 321 3300 3371 30737 3066 30931 3 (J 'ii t t THE S 1 3t{ 2tl26 z * I DISPOSING OF ALL WRIT PETITIONS WITHOU]r COSTS. * 1 Vb