Dismissed¶38

M/s.Prathyusha Resources and Infra Private Limited v. the Addl. Commissioner of Income Tax

Andhra Pradesh HC9 Mar 2026WP/11068/2025

Case brief

AI extract

What is this about?

Prathyusha Resources and Infra Private Limited v. Addl Commissioner of Income Tax, Range-4, Visakhapatnam; High Court of Andhra Pradesh at Amaravati; W.P. No. 31440 of 2024 and batch (11058, 11061, 11068, 11069, 11073, 11075, 11078, 11079, 11080, 11082 of 2025); writ of certiorari under Article 226 against assessment order u/s 143(3) Income Tax Act 1961, Pan AADCP6736C, AY 2007-08, dated 23.12.2009; dismissed as withdrawn with liberty to file comprehensive writ petitions; no order as to costs; Section 151 CPC miscellaneous applications closed; no merits decided.

What did the court decide?

Writ petitions dismissed as withdrawn with liberty to file comprehensive writ petitions; no order as to costs; pending miscellaneous applications closed ¶38

M/s.Prathyusha Resources and Infra Private Limited Vs the… — Income Tax | Andhra Pradesh HC (2026)

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APHC010595882024

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IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Jurisdiction)

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[3529]

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TUESDAY, THE TENTH DAY OF MARCH TWO THOUSAND AND TWENTY SIX

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PRESENT

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THE HONOURABLE SRI JUSTICE R RAGHUNANDAN RAO

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THE HONOURABLE SRI JUSTICE T.C.D.SEKHAR

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WRIT PETITION Nos.31440 of 2024 and 11058, 11061, 11068, 11069, 11073, 11075, 11078, 11079 11080 & 11082 of 2025

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WRIT PETITION NO: 31440/2024

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Between:

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PRATHYUSHA RESOURCES AND INFRA PRIVATE LIMITED, (FORMERLY KNOWN AS PRATHYUSHA ASSOCIATES SHIPPING PRIVATE LIMITED) REPRESENTED BY ITS DIRECTOR, MR. TAMMINEEDI BALAJI NAGABUSHANAM S/O LATE TAMMINEEDI VENKATA NARAYANA AGED ABOUT 64 YEARS, OCC. BUSINESS. DOOR. NO.25/40/12, GANGUAVARI STREET, NEAR LAXMI TALKIES VISAKHAPATNAM, ANDHRA PRADESH-530001.

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...PETITIONER

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AND

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THE ADDL COMMISSIONER OF INCOME TAX, RANGE-4, VISAKHAPATNAM

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THE COMMISSIONER OF INCOME TAX APPEALS, VISAKHAPATNAM-3 INCOME TAX OFFICE, VISAKHAPATNAM

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THE UNION OF INDIA, MINISTRY OF FINANCE, INCOME TAX DEPARTMENT, NEW DELHI.

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...RESPONDENT(S):

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Petition under Article 226 of the Constitution of India praying that in the circumstances stated in the affidavit filed therewith, the High Court may be

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RRR,J & TCDS,J W.P.No.31440 of 2024 & batch

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pleased tomay be pleased to issued a direction, order or writ more particularly one in the nature of WRIT OF CERTIORARI by calling for the records on the file of the 1st Respondent in Pan AADCP6736C passed u/s 143(3) of the Income Tax Act, 1961 (Act) for AY 2007-08 dated 23.12.2009 and quash the same as arbitrary, illegal and non-est and pass

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IA NO: 1 OF 2024

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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 may graciously be pleased to dispense with the production of the original Impugned Order in Pan AADCP6736C passed u/s 143(3) of the Income Tax Act, 1961 (Act) for AY 2007-08 dated 23.12.2009 passed by the 1st Respondent

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IA NO: 2 OF 2024

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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 may graciously be pleased to stay the hearing proceedings in DIN. ITBA/APL/F/APL_1/2024-25/106 9518556 (1) before the 2-d Respondent for the Ay;2007-08, pending final disposal of the above writ petition and pass

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IA NO: 1 OF 2026

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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 May be pleased to vacate the interim order dated 02.01.2025 in WP 31440 of 2024 and dismiss the captioned Writ Petition with exemplary cost and pass

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Counsel for the Petitioner:

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