Disposed

Owens Corning Industries (India) Private Limited v. The Central Board of Direct Tax

Telangana HC9 Jun 2022WP/4899/2022

Case brief

AI extract

What is this about?

Challenges to income-tax reassessment notices issued under unamended Section 148 were disposed of in terms of the Supreme Court's decision in Ashish Agarwal. The court made no order as to costs and closed pending miscellaneous applications.

What did the court decide?

Reassessment notices made subject to the Supreme Court's directions in Ashish Agarwal, with available defences preserved.

Owens Corning Industries (India) Private Limited Vs The Central… — Income Tax | Telangana HC (2022)

¶1

HIGH COURT FOR THE STATE OF TELANGANA AT^HYDERABAD (Special Original Jurisdiction)

¶2

THURSDAY, THE NINTH DAY OF JUNE TWO THOUSAND AND TWENTY TWO

¶3

PRESENT

¶4

THE HONOURABLE SRI JUSTICE UJJAL BHUYAN AND

¶5

THE HONOURABLE MRS JUSTICE SUREPALLI NANDA

¶6

IIRIT PETITION Nos.33919, 23470. 26A73, 27937, 30420. 30446, 30899. 34944. 34949. s4954. 34974. 36L9O &,36912 of 2O2L and 4899,64a3.6490 . 649t. 6sos. 6513. 6526, 6s40.6560.6574. 6617.6620.662L 6623 6624 6638. 6654. 6681 6862 7681 74OL.7902,7932 . 7938. 8088. 8147. 8403, 870L. A746.9446. r1202 11214 11335 LL377 Lt425 11483 11495 11510 11619. 11848. LL9O2. 11995. \2017.12914 &, L2978 of2022

¶7

WRIT PETITION NO: 33919 OF 2021

¶8

Between:

¶9

M/s GSR Cold Storage Private Limited, Flat No. 503, Vishnu Slpender, Srinagar Colony, Hyderabad - 500 073, Telangana. Represented by its Director, Mr. Telaprolu Veeraiah, S/o Mr. Telaprolu Lakshmaiah.

¶10

...pETtTloNER

¶11

AND

¶12

't. The lncome Tax Officer, Ward - 2(1), Hyderabad, Signature Towers, Sy. No.. 6(P) of Kondapur, Sy. No.37(P) of Kothaguda, Opposite Botanical Gardens, Serilingampally Mandal, Range Reddy District, Hyderabad^- 500^084, Telangana.

¶13

The Piincipal Commissioner of lncome f ax - 2, Hyderabad, Signature Towers, Sy. No.. 6(P) of Kondapur, Sy. No.. 37(P) of Kothaguda, Opposite Botanical Gardens, Serilingampally Mandal, Range Reddy District,^Hyderabad - 500 084, Telangana.

¶14

The Central Boaid of Direct Taxes, Represented by its Chairman,^Department of Revenue, Ministry of Finance, Govemment of lndia, Secretariat^Buildings, New Delhi - 1 10 001 .

¶15

The Union of lndia, Represented by its Secretary to the Government, Department of Revenue, Ministry of Finance, New Delhi^{- 110 001.}

¶16

...RESPONDENTS

¶17

Petition under Article 226 ot the Constitution of lndia^{prayingthat in the} circumstances stated in the affidavit filed therewith, the^{High Courtmay be} pleased to issue a Writ, Order or Direction, one, more particularly in the nature of Mandamus declaring:

¶18

¶19

a. the notice dated 30/06/202 1, issued by the^{'1st Respondent, in DIN and} Notice No.lTBA lASf 15114812021-2211033882987('1 ),^{u/s 148 of the lncomeTax} Act, 1961,^proposing to reopen the assessment of the^{Petitioner, for the} Assessment Year 2O15 - 16, as arbitrary, illegal, bad in law, barred^{by limitation,} violative of prinr;iples of natural^justice, and without^{jurisdiction, being contraryto} the provisions of the lncome Tax Act,^{1 961} , and consequently^{to set aside the} same in the inte'ests of^justice; &

¶20

b. the No lification No.20l202 1 I F .No.37 01⁴²¹ 35^{I 2O2O-f} PL^d ated^{31I 03 12021} and Notification No. 38/2021lF.No.370142/3512O2O-TPL dated^{2710412021, issued} by the Central tloard of Direct Taxes, the 3rd Respondent herein, extending^the time limit under the pre-amended^provisions, as not applicable after^0110412021 , after declaring ttre same as ultra vires the^provisions of the^{lncomeTaxAct,1961.} lA NO: 1 OF 2021

¶21

Petition u rder Section 151 CPC praying that in the circumstances statedⁱⁿ the affidavit filed in support of the^petition, the High Court may be^{pleased to grant} stay of further proceedings, including any recovery,^pursuant to the notice dated 3OtOOl2o21 , issued by the 1't Respondent, in DIN and Notice No.ITBA./AST/S/ 14812021- 2211033882987( 1), u/s 148 of the lncome Tax Act, 1961, for the Assessment Year 2015 -^'16, pending disposal of the above Writ Petition.^' Gounsel for the Petitioners: SRl. SRI KRISHNA KOUNDANYA, SENIOR COUNSIL ALONGH WITH SRI. A.V.A. SIVA KARTIKEYA

¶22

Counsel for the Respondent Nos.1 & 2: SRI A. RADHA KRISHNA

¶23

Counsel for the Respondent Nos.3 & 4: SRI B. MUKHERJEE, ADVOCATE FOR SRI NAMAVARAPU RAJESHWARA RAO, ASSISTANT SOLICITOR GENERAL

¶24

WRIT PETITION NO:23470 OF 2021

¶25

Between:

¶26

Rajesh Kumar Nlaidu Yabaji, Flat No.203, Plot No.44-45, Shubham Apartments, Chinnana Thota, Old Alwal Secunderabad, Hyderabad 560 0'10.

¶27

...PETITIONER

¶28

AND

¶29

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

¶30

The Principal Commissioner of lncome Tax-7, l.T. Towers, A.C.Guards, Hyderabac 500 004

¶31

Central Board of Direct Taxes, North Block, Central Secretariat, New Delhi, Delhi 110001 . Represented by the Secretary, Tax Policy and Legislation Division

¶32

The Union of lndia, Represented herein^by the^{FinanceSecretaryMinistry of} Finance Department of Revenue Government of lndia,^{North Block, New} Delhi 1 1o oo'1

¶33

...RESPoNDENTS

¶34

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 pleased to issue a writ, order or direction. more particularly in the nature of Wril of Certiorari (a) Quashing the notifications dated 3110312021 and^2710412021 bearing Nos.20l2021lF. No.37014213512O2O-fPLand38l2O21lF.No.370142/351202O-rPL, respectively, issued by the 3rd Respondent^(Annexures D and E) to the extent^that they extend the applicability of Sections 148,¹⁴⁹ and^{151 of the lT Act until} 3010612021 as being ultra vires the Relaxation Act and the lT Act, and therefore without authority of law (b) Quashing the notice dated 30/06/2021^bearing No.ITBA/AST/S114812021-2211033882752(1) issued by the'lst^Respondent (Annexure-A) under Section 148. of the lT Act, as being without^jurisdiction and therefore illegal or, in the alternative if this Hon'ble Court^{were to hold that the} provisions of the Relaxation Act delegate the power to the Central Government to modify the Operation of the^provisions of the lT^{Act (c) Declaring that the} provisions of the Relaxation Act to the extent questioned herein are ultra vires the Constitution of lndia.

¶35

lA NO: 2 OF 2021

¶36

Petition under Section 151 CPC^praying thatⁱⁿ the^{circumstances stated in} the affidavit filed in support of the^petition, the High^{Courtmay be pleased to (a)} stay the operation of the notice dated 30/06/2021^{bearingNo.ITBA/AST/S/} 148t2021-2211033882752(1) (Annexure-A) issued by the^{1st Respondentto the} Petitioner under Section 148 of the IT Act for the assessment^{year2014-1 5 during} the pendency of this writ petition^{(b) pass} an exparte order^{in terms of V1.1 (a)} above-

¶37

Counsel for the Petitioners: SRl. SRI KRISHNA^{KOUNDANYA, SENIOR} COUNSIL ALONGH WITH SRI. K. RAGHAVENDRA^RAO

¶38

Counsel for the Respondent Nos.1 to 3: SRI J.V.^PRASAD

¶39

(sc FoR lNcoME TAX)

¶40

Counsel for the Respondent No.4: : SRI B. MUKHERJEE,^{ADVOCATE FOR SRI} NAMAVARAPU RAJESHWARA RAO, ASSISTANT^{SOLICITOR GENERAL}

¶41

¶42

WRIT PETITION NO: 26873 OF 2021

¶43

Between:

¶44

Suryalakshmi Cotton Mills Ltd., Registered office at Surya Towers,,6th^{floor 105} Sarilar Patel Rcad, Secunderabad^I500003 Rep. by its Authorised Signatory^Pan No AAECS1921 R

¶45

...PETtrtoNER

¶46

AND

¶47

Assistant Commissioner of lncome Tax Circle 3(1), Hyderabad Signature Towers, C)pp. Botanical Gardens Kondapur, Hyderabad - 500084.

¶48

Deputy C,rmmissioner of lncome Tax Circle 3(2), Hyderabad Signature Towers,^()pp. Botanical Gardens Kondapur, Hyderabad - 500084.

¶49

Union of lndia, Rep. by its Secretary, Department of Revenue, Ministry of Finance, lrlorth Block New Delhi - 1 10 001^.

¶50

...RESPONDENTS

¶51

Petition under Article 226 of lhe Constitution of lndia^praying that in the circumstances :;tated in the affidavit filed therewith, the High Court may be pleased to issue, Writ Order or Direction more particularly in the nature of Writ of Certiorari quzrshing the impugned Notice No.ITBA/AST/S 1148120212211032476842(1 ) dated 1610412021 issued by the^'1st respondent under section 148 of the lncorne Tax Act, 1 961 for A.Y.20 1 3- 14 as being without^{jurisdiction,} without authoritlr of law, beyond period of limitation, contrary to^provisions of lncome Tax Act, arbitrary and illegal.

¶52

lA NO: 1 OF 2021

¶53

Petition urrder 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 impugned Notice No.ITBA/AST/S114812021-2211032476842(1) dated 1610412021 issu()d by the 1 st respondent under section^'148 of the lncome Tax Act, '1961 for A.Y.2013-14 and all further proceedings pursuant to impugned notice. lA NO: 1 OF 2022

¶54

Between:

¶55

1 Assistant Oommissioner of lncome Tax Circle 3(1), Hyderabad Signature Towers, Opp. Botanical Gardens Kondapur, Hyderabad - 500084.

¶56

2 Deputy Commissioner of lncome Tax Circle 3(2), Hyderabad Signature Towers, Opp. Botanical Gardens Kondapur, Hyderabad - 500084.

¶57

...Petitioners/Respondents

¶58

AND

¶59

Suryalakshmi Cotton lr/ills Ltd., Registered office at Surya Towers, 6th floor 105 Sardar Patel Road, Secunderabad - 500003 Rep. by its Authorised Signatory Pan No.AAECS1921 R.

¶60

....RespondenUWrit Petitioner

¶61

Union of. lndia, Rep. by its Secretary, Department of Revenue, [/inistry of Finance, North Block New Delhi -^'1 10 001 .

¶62

(Respondent No.2 is not necessary party to this petition.)

¶63

... Res pondenURes ponde nt No.3

¶64

Petition under Section 151 CPC praying that in the circumstances stated in the affidavit filed in support of the^petition, the High Court may be^pleased to vacate the interim order d ated 2811012021 in W.P.No.26B73^{o'f 2021.}

¶65

Counsel for the Petitioner: SRl. SRI KRISHNA KOUNDANYA, SENIOR COUNSIL ALONGH WITH SRI. C.V. NARASIMHAM

¶66

Counsel for the Respondent Nos.1 & 2: SRI J.V. PRASAD

¶67

(sc FoR rNcoME TAX)

¶68

Counsel forthe Respondent No.3: : SRI B. MUKHERJEE, ADVOCATE FOR SRI NAMAVARAPU RAJESHWARA RAO, ASSISTANT SOLICITOR GENERAL

¶69

WRIT PETITION NO: 27937 OF 2021

¶70

Between:

¶71

Sri Nazarali Murad Ali Mandani, S/o. Sri Murad Ali Yousuf,^'151993, Ramannapet, warangal - 506002'

¶72

...PETrroNER

¶73

AND

¶74

UNION OF lNDlA, Rep. by Secretary to Govt. of lndia, Department^of Revenue, Ministry of Finahce, Government of lndia, North Block,^{New Delhi-} 1'10001.

¶75

CENTRAL BOARD OF DIRECT TAXES, Department of Revenue,^Ministryof Finance, Government of lndia, North Block, New Delhi-l¹⁰⁰⁰¹ ,^{Rep. by its} Chairman.

¶76

ASSISTANT COMMISSIONER OF INCOME TAX, Circle^{- 3(1), Signature} Towers, Opp. Botanical Gardens, Kondapur, Hyderabad- 500084.

¶77

...RESPONDENTS

¶78

Petition under Article 226 of the Constitution of lndia^{prayingthat in the} circumstances stated in the affidavit filed therewith, the^{High Courtmay be}

¶79

pleased to pass an order or writ especially one in the nature of writ of mandamus declaring:

¶80

a) that he Notification No. 2Ol2O21lF No^{37014213512020TP1 dated} 31 .O3.2021 an,l Notification No. 38/2021lF No^{37014213512020TP1 dated} 27.O4.2O21 issued by the 2nd Respondent extending^{the time limitunderthe pre-} amended provisions as not applicable after 01 -04.2021^{after declaringthe same} as ultra vires th€) provisions of the lncome Tax Act¹⁹⁶¹ ;^and

¶81

b) that thr: notice dated 16.04.2021 issued by the 3rd^{Respondentwith DIN} and Notice No. ITBtuAST/SI14812021-2211032476853(1)^{proposing to reopen the} assessment of the Petitioner for the Assessment^{Yeat 2O14'15 as being arbitrary,} illegal, bad in larv, barred by Iimitation and without^jurisdiction being^{contrary to the} provisions of the lncome Tax Act 1961 and consequently to set aside the same. 1A NO: 1 OF 2021

¶82

Petition u rder Section¹ 51 CPC^praying that in the circumstances^statedin the affidavit filed in support of the^petition, the^{High Court maybe pleasedto stay} all further proce,:dings on the file of 3rd Respondent^{pursuantto issuanceof the} notice dated 16.O4.2021 with DIN and Notice No. ITBA/ASTlSl148l2O21' 2211032476853( 1) calling upon the Petitioner to file return of^{income for asst.year} 2014-15.

¶83

Counsel for the Petitioner: SRl. SRI KRISHNA KOUNDANYA,^{SENIOR COUNSIL} ALONGH WITH^]SRI. A.V. RAGHU RAM

¶84

Counsel for the Respondent No.1: : SRI B. MUKHERJEE, ADVOCATE FOR SRI NAMAVARAPU RAJESHWARA RAO, ASSISTANT SOLICITOR GENERAL

¶85

Counsel forthe Respondent Nos.2 & 3: SRI J.V. PRASAD

¶86

(sc FoR rNcoME TAX)

¶87

WRIT PETITION NO: 30420 OF 2021

¶88

Between:

¶89

M/s. Vertex Ventures Health Care, Represented by Partner, Sri Sunil Kulkami, 2-6-6721A, Street No.10, Himayathnagar, Hyderabad - 500029.

¶90

...'ET,T,ONER

¶91

AND

¶92

UNION OF lNDlA, Rep. by Secretary to Govt. of lndia, Department of Revenue, lMinistry of Finance, Govemment of India, North Block, New Delhi'1 10001 ,

¶93

¶94

2 CENTRALBOARDOFDlRECTTAXES,DepartmentofRevenue'tr/inistryof Fi"lrii,i, G"*rnrnent^{of lndia, North Block, NewDelhi-1 10001, Rep by its} Chairman.

¶95

3 iNdovE rnx OFFICER,^{Ward - 4(1), l.T. Towers, A.C Guards, [/asabtank'} Hvderabad^- 500004.

¶96

...RESpoNDENTS

¶97

Petition under Article^{226 of lhe constitutionof lndiaprayingthat in the} circumstances stated in^{the affidavit filed therewith,the High court may be} pleased to pass an order or writ^{especially one in the natureof writ of mandamus} declaring:

¶98

a) that the Notification^{No. 2012021lF No} 37014213512020TPL dated 3110312021 and Notification^{No. 38/202'llF No} 37014213512020TPL dated 271O4t2021 issued^{by the 2nd Respondentextending the time limitunderthe pre-} amended provisions^{as not applicableafter0110412021after declaringthesame} as ultra vires the^{provisions of the lncome Tax Act 1961; and}

¶99

b) that the notice^{dated 3oto6l2o21 issued by the 3rd RespondentwithDIN} and Notice No.^{ITBA/AST/Sl14Bl2O21-2211033933346(1) proposingto reopen the} assessment of the^{Petitionerfor the Assessment Year 2015-16 as being arbitrary,} illegal, bad in law,^{barred by limitation and withoutjurisdictionbeing contrary to the} provisionsofthelncomeTaxActlg6landconsequentlytosetasidethesame. lA NO: 1 OF 2021

¶100

Petition under Section^{1 51 cPC prayingthat in the circumstancesstatedin} theaffidavitfiledinsupportofthepetition,theHighcourtmaybepleasedtostay all further^{proceedings on the file of 3rd Respondent pursuant to issuanceof the} notice dated 3010612021^{with DIN and Notice No.ITBA/AST/S114812021-} 22t1033g33346(1) calling^{upon the Petitioner to file return of incomefor asst. year} 2015-16.

¶101

COUNSEI for thE^{PEtitiONET:SRI.SRI KRISHNAKOUNDANYA' SENIOR COUNSIL} ALONGH WITH SRI.^{A.V. RAGHU RAM}

¶102

CounselfortheRespondentNo.l::SRIB.MUKHERJEE,ADVOCATEFORSRI NAMAVARAPU^{RAJ-ESHWARARAO, ASSISTANT SOLICITOR GENERAL}

¶103

Counsel forthe^{RespondentNos.2& 3: SRI B' NARASIMHASHARMA} (sc FoR INCOME TAX)

¶104

¶105

WRIT PETITION NO: 30446 OF²⁰²¹

¶106

Between:

¶107

M/s- Vertex Ventures Health Care, Represented by^{Partner, Sri Sunil Kulkarni,} 2-6-6721A, Street No.10, Himayathnagar, Hyderabad^- 500029.

¶108

...PETITIONER

¶109

AND1. UNION OF lNDlA, Rep. by Secretary to Govt. of lndia, Department of Revenue, Ministry of Finance, Government of lndia,^{North Block, New Delhi-} 1 10001 ,

¶110

CENTRAI- BOARD OF DIRECT TAXES, Department of^{Revenue, Ministryof} Finance,^r3overnment of lndia, North Block, New^{Delhi-l 10001, Rep. by its} Chairman.

¶111

INCOME TAX OFFICER, Ward - 4(1), l.T. Towers, A.C. Guards,^Masabtank,

¶112

Hvderabad - 500004'

¶113

...RES'.NDENTS

¶114

Petition rrnder Article 226 of lhe Constitution of lndia^{prayingthat in the} circumstances stated in the affidavit filed therewith, the^{High Courtmay be} pleased to pass an order or writ especially one in the nature of writ of mandamus declaring:

¶115

a) that the Notification No. 2Ol2O21lF No 37014213512020TP1^dated 31 .03.2021 and Notification No. 3812021lF No^{370142/35/2020TP1dated} 27.04.2021 issu':d by the 2nd Respondent extending the time^{limitunderthe pre-} amended provisions as not applicable after⁰¹ .04.2021 after declaring^{the same} as ultra vires th€ provisions of the lncome Tax Act 1961; and

¶116

b) that the notice dated 30.06.2021 issued by the 3rd Respondent^withDIN and Notice No. TBA/AST/S,114812021-22/1033933349(1)^proposing to reopen the assessment of the Petitioner for the Assessment Yeat 2016-17 as being arbitrary, illegal, bad in lavv, barred by limitation and without^jurisdiction being contrary to the provisions of the Income Tax Act 1961 and consequently to set aside the same. lA NO: 1 OF 2021

¶117

Petition under Section 151 CPC^praying that in the circumstances statedⁱⁿ the affidavit filed in support of the^petition, the High Court may be^pleasedto stay all further proceedings on the file of 3rd Respondent^pursuant to issuance of the notice dated^';\O.06.2021 with DIN and Notice No.ITBA/AST/Sl14Bl2O212211033933349( I ) calling upon the Petitioner to file return of income for asst.^year 2016-17.

¶118

Counsel for the Petitioner: SRl. SRI KRISHNA KOUNDANYA, SENIOR COUNSIL ALONGH WITH I;RI. A.V. RAGHU RAM

¶119

Counsel forthe Respondent No.1 : SRI B. MUKHERJEE, ADVOCATE FOR SRI NAMAVARAPU IIAJESHWARA RAO, ASSISTANT SOLICITOR GENERAL

¶120

()

¶121

Counsel for the Respondent Nos.2 & 3: SRI B. NARASIMHA SHARMA

¶122

(SC FOR INCOME TAX)

¶123

WRIT PETITION NO: 30899 OF 2021

¶124

Between:

¶125

M/s Vertex Ventures Health Care, Represented by Partner, Sri Sunil Kulkarni, 2-6-67214, Street No.'10, Himayathnagar, Hyderabad - 500029.

¶126

...PETITIONER

¶127

AND

¶128

'1 . UNION OF INDIA, Rep. by Secretary to Govt. of lndia, Department of Revenue, Ministry of Finance, Government of lndia, North Block, New Delhi1 10001 .

¶129

CENTRAL BOARD OF DIRECT TAXES, Department of Revenue, Ministry of Finance, Govemment of India, North Block, New Delhi-1 10001 , Rep. by its Chairman.

¶130

INCOME TAX OFFICER, Ward- 4(1), LT. Towers, A.C. Guards, Masabtank, Hyderabad -500004.

¶131

...RESPONDENTS

¶132

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 pass an order or writ especially one in the nature of writ of mandamus declaring:

¶133

a) that the Notification No. 2Ol2O2'1lF No 37014213512020TP1 dated 3110312021 and Notification No. 38/2021lF No 37014213512020TP1 dated 2710412021 issued by the 2nd Respondent extending the time limit under the preamended provisions as not applicable after O1lO4l2O21 after declaring the same as ultra vires the provisions of the lncome Tax Act 1961 ; and

¶134

b) that the notice dated 3010012021 issued by the 3rd Respondent with DIN and Notice No. ITBA/AST/5114812021-22/1033929320('l) proposing to reopen the assessment of the Petitioner for the Assessment Yeat 2O14-15 as being arbitrary, illegal, bad in law, barred by limitation and without^jurisdiction being contrary to the provisions of the lncome Tax Act 1961 and consequently to set aside the same.

¶135

t()

¶136

lA NO: 1 OF 20rl'l

¶137

Petition under Section 151 CPC^praying that in the^{circumstances stated in} the affidavit filerl in support of the^petition, the^{HighCourt maybe pleasedto stay} all further^proceedings on the file of 3rd^{Respondent pursuant to issuance of the} notice dated 30.06.2021 with DIN & Notice No.^{ITBA/AST/S/14812021-} 2211033929320(1) calling upon the Petitioner to file^{returnof incomefor asst.year} 2014-15.

¶138

Counsel for the Petitioner: SRl. SRI KRISHNA KOUNDANYA,^{SENIOR COUNSIL} ALONGH WITH SRI. A.V. RAGHU RAM

¶139

Counsel for the Respondent No.1 : SRI B. MUKHERJEE,^{ADVOCATEFOR SRI} NAMAVARAPU RAJESHWARA RAO, ASSISTANT^{SOLICITOR GENERAL}

¶140

Counsel for the Respondent Nos.2 & 3: SRI B. NARASIMHA^SHARMA (sc FoR lNcoME TAx)

¶141

WRIT PETITION NO: 34944 OF 2021

¶142

Between:

¶143

Dr. Reddvs Laboatories Limited, 8-2-337, Road No.3, Banjara^{Hills,Hyderabad- 500} 034, repiesentec by its Managing Director Mr. G.V. Prasad, S/o.^{G. Harichandra} ReddY'

¶144

...PETrroNER

¶145

AND

¶146

The Central Board of Direct Tax, lncome Tax Department,^{New Delhi.}

¶147

The Assistant Commissioner of Income Tax, Circle 8^(1), Hyderabad.

¶148

...RESPONDENTS

¶149

Petition under Article 226 of the Constitution of lndia^praying thatⁱⁿ the circumstances stated in the affidavit filed therewith, the High Court^{may be} pleased to issue a writ, order or direction more particularly in the nature of a writ of mandamus, declaring part of the Clause A(a) relating to section 148 and the Explanation thert:in in Notification No.2O12021 dated. 31.03.2021^{and part of the} Clause A (b) relating to section 148 and the Explanation therein^{in NotificationNo.} 3812021 daled. 27 .04.202 1 issued by the¹ st respondent as^{unconstitutional,} illegal and ultra vires the lncome Tax Act, 1961 and the Constitution^{of lndia,and}

¶150

¶151

consequently quash the impugned notice under Section 148 in DIN and Notice No. ITBA/AST/5/14812021-221103391841 3(1 ) dated. 30.06.2O21 lor the Assessment year 2O14-'15.

¶152

lA NO: 1 OF 2021

¶153

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 the an interim injuction restraining the 2nd respondent for its superiors, subordinates, etc, from taking any further steps consequent to the notice issued U/S 148 of the Act Dt. 30.06.2021 in DIN and Notice No. ITDtuAST/ 51148120212211033918413('l ) issued by the 2nd respondent Dt. 30.06.2021 for Assessment Year 2014-15 in PAN.AAACD7999Q pending disposal of this writ petition.

¶154

lA NO: 2 OF 2021

¶155

Petition under Section^'1 51 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 order of interim stay of part of the Clause A(a) relating to Section 148 and the Explanation therein in Notification No. 2Ol2O21 dated and part of the Clause A (b) relating to section 148 and the Explanation therein in the Notification No. 38/2021 dated.27.O4.2021 pending disposal of this writ^petition.

¶156

Counsel for the Petitioner: SRl. SRI KRISHNA KOUNDANYA, SENIOR COUNSIL ALONGH WITH SRI. M, KARTHIK PAVAN KUMAR

¶157

Counsel forthe Respondents: SRI A. RADHA KRISHNA

¶158

(sc FoR rNcoME TAX)

¶159

WRIT PETITION No: 34949 OF 2021

¶160

Between:

¶161

Dr. Reddy's Laboratories Limited, 8-2-337, Road No.3, Banjara Hills, Hyderabad500 034, represented by its Managing Director Mr. G.V. Prasad, S/o. G. Harichandra Reddy.

¶162

...PETITIONER

¶163

AND

¶164

'1. The Central Board of Direct Tax, lncome Tax Department, New Delhi 2. The Assistant Commissioner of lncome Tax, Circle 8 (1), Hyderabad.

¶165

...RESPONDENTS

¶166

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

¶167

pleased to issue^{;l writ'orderor direction more particularly in the natureof a writ of} mandamus,^{decl,rring part of the Clause A(a) relating to section 148 and the} ExplanationtherrrininNotificationNo.2ollo2ldaled.3llo3l202landpartofthe ClauseA(b)rela:ingtosectionl48andtheExplanationthereininNotificationNo. 3Sl2o2ldaled.2TlO4t202lissuedbythelStrespondentaSunconstitutional' illegalandultraviresthelncomeTaxAct,lg6landtheConstitutionoflndia'and consequently^{quzrshthe impugned notice underSection 148 in DIN and Notice No'} ITBAJAST/s/148ti2o21-2211033851432(1)daled.2gto6l2o2lfortheAssessment yeat 2016-17.

¶168

IA NO :1 OF^2O2'

¶169

PetitionUnderSectionl5lCPCprayingthatinthecircumstancesstatedin the affidavit^{filed in support of the petition' the HighCourt may be pleased to grant} anorderofinterirlStayofpartoftheClauseA(a)relatingtosectionl4Sandthe Explanation thererin^{in NotificationNo.2012021dated and part of the clause A (b)} relating to section^{148 and the Explanationtherein in the Notification No 38/2021} dated. 27^{tO4t2O21pending disposal of this writ petition'}

¶170

IA NO: 2 OF 202'l

¶171

PetitionurderSection'lslCPCprayingthatinthecircumstancesstatedin the affidavit filed in^{support of the petition, the HighCourt may be pleased interim} injunction restraining^{the 2nd respondentfor its superiors' subordinates'etc' from} taking any further^{steps consequent to the notice issued U/S 148 of the Act Dt'} 3oto6l2o21inI)lNandNoticeNo.ITDA/ASTtst148t2o21.22l1033851432(1) issued by the^{2rtd respondent Dt. 2gtOOl2O21for AssessmentYear 2016-17 in} PAN. AAACD7999Q^{pending disposal of this writ petition'}

¶172

Counsel for the^{lPetitioner: SRl. SRI KRISHNA KOUNDANYA' SENIOR COUNSIL} ALONGH WITH^{SRI. M. KARTHIK PAVAN KUMAR}

¶173

Counsel for the^{Respondents:SRI A. RADHA KRISHNA}

¶174

(sc FoR lNcoME^TAX)

¶175

WRIT PETITI^{ON NO: 34954oF 2021}

¶176

Between:

¶177

Dr.Reddv'sLab.)ratoriesLimited,S.2-33T,RoadNo.3,BanjaraHills,HyderabadE'oo'd!i, Reddy ",i,,.'"!;ii;d^{ij;ldM;;6ingDirLciorMr' G V' Prasa.d'Sio' G Harichandra} ...PETITIONER

...PETITIONER

AND

The Central Board of Direct Tax, lncome Tax Department, New Delhi

¶182

The Assistant Commissioner of lncome Tax, Circle 8 (1), Hyderabad.

¶183

"..RESPONDENTS

¶184

Petition under Article 226 of the Constitution of lndia praying that in the circumstances^. stated in the affidavit filed therewith, the High Court may be pleased to issue a writ order or direction more particularly in the nature of a writ of mandamus, declaring part of the Clause A(a) relating to section 14B and the Explanation therein in Notification No. 2012021 dated 31.03.2021 and part of the Clause A (b) relating to section 148 and the Explanation therein in Notification No. 3812021 dated. 27 .04.2021 issued by the 1st respondent as unconstitutional, illegal and ultra vires the lncome Tax Act, 1961 and the Constitution of lndia, and consequently quash the impugned notice under Section 148 in DIN and Notice No. ITBAiAST/S/14812021-2211033918427(1) dated. 30.06.2021 for the Assessment year 2O13-14.

¶185

lA NO: 1 OF 2021

¶186

Petition under Section 151 CPC praying that in the circumstances stated in the affidavit filed in support of the petition, the High Court may be pleased to grant an order of interim stay of part of the Clause A(a) relating to Section 148 and the Explanation therein in Notification No.2012021 dated and part of the Clause A (a) relating to section 148 and the Explanation therein in the Notification No. 38/202'1 daled'. 27.O4.2021 pending disposal of this writ petition.

¶187

lA NO: 2 OF 2021

¶188

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 prayed that an interim injunction restraining the 2nd respondent or its superiors, etc., from taking any further steps consequent to the notice issued under section 148 of the Act dt. 30.06.2021 in DIN & Notice No. ITBtuAST/511481202'|-2211O33918427 (1), issued by the 2nd respondent dated: 30.06.2021 for Assessment Year 2013-14 in PAN' tuqACD7999Q, pending disposal of the above writ petition.

¶189

Counsel for the Petitioner: SRl. SRI KRISHNA KOUNDANYA, SENIOR COUNSIL ALONGH WITH SRI. M. KARTHIK PAVAN KUMAR

¶190

Counsel for the Respondents: SRI A. RADHA KRISHNA

¶191

(sc FoR rNcoME TAX)

¶192

¶193

WRIT PETITION NO: 34974 OF 2021

¶194

Between:

¶195

Q1 lgddy's^{Laboratories Limited, 8-2-337, Road No.3,} Baniara Hills. Hvderabad_ 500 034. represented by its Managing Director Mr. G.V. prasa'd, s/o. G. Hdrichandra Reddy.

¶196

...PETITIONER

¶197

AND

¶198

The Central Board of Direct Tax, Income Tax Department, New Delhi.

¶199

The Assistant Commissioner of lncome Tax, Cirile 8 (.1 ), Hyderabad.

¶200

...RESPONDENTS

¶201

Petition under Article 226 of the constitution of lndia praying that in the circumstances stated in the affidavit filed therewith, the High court may be pleased to issue a writ, order or direction more particularly in the nature of a writ of mandamus, dt-'claring part of the clause A(a) relating to section 148 and the Explanation therr:in in Notification No. 2ol2o21 dated. 31.03.2021 and part of the clause A (b) relating to section 148 and the Explanation therein in Notification No. 38/2021 dated. 27.04.2021 issued by the 1st respondent as unconstitutiona l, illegal and ultra v res the lncome Tax Act, 196'l and the constitution of lndia, and consequently quzrsh the impugned notice under section '14g in DIN and Notice No.lrBA/AST/5t1.18t2021-22t103385i431 (1) dated: 29.06.2021 for the Assessment year 201 5-16.

¶202

lA NO: 1 OF 2021

¶203

Petition unrier section 151 cpc praying that in the circumstances stated in the affidavit fil:d in support of the petition, the High court may be pleased prayed that an interim injunction restraining the 2nd respondent for its superiors, subordinates, etc, from taking any further steps consequent to the notice issued U/s 148 of the Arr Dt 29.06.2021 in DIN & Notice No. trBA/AST/s/148t202122/1033851431(1) issued by the 2nd respondent DL.29.06.2021 for Assessment Year 2016-17 in PAN: AAACDTggge pending disposar of this writ petition. lA NO: 2 OF 2021

¶204

Petition under section i 51 cpc praying that in the circumstances stated in the affidavit file(i in support of the petition, the High court may be pleased to

¶205

¶206

grant an order of interim stay of part of the crause A(a) rerating to section .148 and the Expranation therein in Notification No. 2or2o21 dated. 3.1/03/2 o21 and part of the clause A (b) rerating to section 'r4g and the Expranation therein in the Notification No. 38/2021 dared: 27 .O4.2021 pending disposar of this writ petition.

¶207

counsel for the Petitioner: SRr. sRr KRISHNA KouNDANYA, sENroR couNS|L ALONGH WITH SRI. M. KARTHIK PAVAN KUMAR

¶208

Counsel for the Respondents: SRI A. RADHA KRISHNA

¶209

(sc FoR TNCOME TAX)

¶210

Between:

¶211

WRIT PETITI ON NO: 36910 0F 2021

¶212

Salasaar lron and Steels private Limited, Office at .2]_l_816 to g19, Flat No.l01, satya sarovar. Hioh corrrt.noaz, chuni;""8;;r,^-Hyderabad -500002. pAN AAMCSsS34N Repl bv its ri/aniling oiii,.t6l'tr'1. vi""d"K;;r;;;;;,"i,"a)". Jagdish Prashad, OtN .OZZSSSOZ

¶213

AND

¶214

...PETITIONER

¶215

t. The Principal Commissioner of lncome-Tax-|, Hyde r abad, Signature Towers, Kgnd.aOur, Kothaguda, Hyderabad_50d08z.^{"' r.,vvsvu}

¶216

1. I he Additional/ JoinU Commissioner of income Tax, Range _3, Signature 'l Towers, Kond apur, Kotha g uda, HvO OrO"_Sb"Oo8a .''' rne Asststant Commissioner.of lncone "ia Tax, Circle _3 (1), Signature Towers.

¶217

Stffi ,'J[Bi,f ?ni:R:l'd,t""llfl5:,[tysiu."#'H"r;;i";,c,;il;:,'

¶218

...RESPONDENTS

¶219

Petition under Articre 226 ot the constitution of rndia praying that in the circumstances stated in the affidavit fired therewith, the High court may be pleased to issue a writ, order or direction, more particurarry one in the nature of writ of Mandamus decraring the impugned notice dated 06.04.2021 under the erstwhire section 148 of the rncome Tax Act, 'rg61 for the Assessment year 2015_ '16 under DIN and Notice No.lrBA,/Asrtsr14}r2o21-22t1o32227g19(1) approved by the 1st respondent and issued by the 3rd respondent as ilegar, arbitrary and void abinitio, as it is without jurisdiction and even otherwise invarid since the original, assessment was u/s.143(3) of the Act dated 17.1o.2017 and consequentry to quash the same arong with aI consequentiar actions, incruding notices issued uls.143(2) and 142(1) of the Act and stay the consequential actions.

¶220

lA NO: 1 OF 2021

¶221

¶222

Petition under Section 151 CPC^praying that in the circumstances^{stated in} the affidavit file(j in support of the^petition, the High^{Court maybe pleased to stay} all further^proceedings initiated under the^{erstwhile Section148 of the Act for the} Assessment Year 2015-16 in DIN and^{NoticeNo.ITBAiAST/S 114Bl2O21'} 2211032227919, 1) approved by the 1st respondent and^{issued by the 3rd} respondent^pending in terms of Section 143(3)^{r/w. Section 147 of the including} the notices uls.143(2) daled 27 .09.2021 and^{142(1) dated12.11.2021.} Counsel for the Petitioner: SRl. SRI KRISHNA^{KOUNDANYA, SENIOR COUNSIL} ALONGH WITH SRI. C.P. RAMASWAMI

¶223

Counsel for the Respondents: SRI J.V. PRASAD^{(SC FOR INCOME TAX)}

¶224

WRIT PETITION NO: 36912 OF 2021

¶225

Between:

¶226

Sri Navdurga Bi lets Private Limited, Office at^{. 21-1-686, RikabGunj,Hyderabad.} PAN. AAlCSl l)09A Rep. by its Managing^{DirectorShashikantAganrval} S/o.Chandrakanl Agarwal, aged about 49 years.

¶227

...'ET'T'ONER

¶228

AND

¶229

1 The Principal Commissioner of lncome Tax-1, Hyderabad,^{Signature Towers,} Kondapur Kothaguda, Hyderabad-500084.

¶230

2 The Additional/ JoinU Commissioner of lncome Tax, Range^{-3, Signature} Towers, Kondapur, Kothaguda, Hyderabad-500084.

¶231

3 The Depu.y/As6istant Commissioner of lncome Tax, Circle^{-3 (1), Signature} Towers, Si.No.6(P) of Kondapur, Sy.No.37(P) Kothaguda, Opp,^Botanical Gardens, Serilingampally^(tvl), R.R. District, Hyderabad^-500084

¶232

'ONDENTS

¶233

Petition under Article 226 of the Constitution of lndia^{prayingthat in the} circumstances :;tated in the affidavit filed therewith,^{the High Court may be} pleased to issue a writ, order or direction, more particularly one in the nature of Writ of Mandarrus declaring the impugned notice dated^OOlO4l2O21 under^the erstwhile Sectiol 148 of the lncome Tax Act, 1961^for the^{A.Y.2014- 15 under} DIN and Notice No.lTBAlASf lgl4Bl2O2l- 2211032227918(1) approved^{by the} 'l st respondent and issued by the 3rdrespondent as illegal, arbitrary and void ab initio, as it is w thout^jurisdiction and even otherwise invalid since^{the original} assessment was; u/s.143(3) of the Act dated 0711012016 and consequently^1o quash the same along with all consequential actions, including notices issued uls.143(2) and 142(1) of the Act and stay the consequential^actions.

¶234

¶235

lA NO: 1 OF 2021

¶236

Petition under Section 151 CPC^{prayingthat in the circumstancesstated} in the affidavit filed in support^{of the petition,the High Court may be pleasedto} stay all further^proceedings initiated^{underthe erstwhile Section '148 of the Act} for the A.Y.2O14-15 in DIN and^{NoticeNo.ITBA/AST/S/148/2021'} 2211032227918(1) approved by the^{1St respondentand issued by the 3rd} respondent pending in terms of^{section143(3)r/w. section147 of lhe including} the notices uls.143(2) dated^{2BlO9l2O21and 142(1\ dated 1211112021-}

¶237

Counsel for the Petitioners:^{SRl. SRI KRISHNA KOUNDANYA, SENIOR} COUNSIL ALONGH WITH^{SRI. C.P. RAMASWAMI}

¶238

Counsel for the Respondents:^{SRI J.V. PRASAD(SC FOR INCOME TAX)}

¶239

WRIT P ETITION NO: 4899 OF²⁰²²

¶240

Between:

¶241

Owens Corning lndustries⁽ lndia)^{Private Limited, Thimmapur,-Hyderabad-Bangalore} Hiohwav. Kotliur Mandal, RanqaReddy,^{Telangana 509325Representedby its} DiiectoiMr. Chilakala Rama Krishna Rao,^{S/o. Chilakala Venkateswarlu.}

¶242

AND

¶243

The Central Board of Direct^{Tax, lncome tax department New Delhi-} 2. The Deputy Commissioner of^{lncome, TaxCircle5(1),Hyderabad.}

¶244

...RESPONDENTS

¶245

Petition under Article^{226 of the constitutionof lndiaprayingthat in the} circumstances stated in the^{affidavit filed therewith, the High Court may be} pleased to issue a writ, order or direction more^{particularly in the nature of a} writ of Mandamus declaring^{part of the clauseA(a) relatingto section 148and} the Explanation therein in Notification^{no.2ot2021dated31 .3.2021 and partof} the clause A(b) relating^{to section148 and the Explanation thereinin Notification} no.38t2O21 dated 27.4.2021^{issued by the ',lst Respondentas unconstitutional,} illegal and ultra vires the lncome^{tax Act,1961 and the constitutionof lndia,and} consequently^quash the^{impugned notice under section'148 in DIN andNotice} No.ITBA/AST/S,1148t2O21-22t1033518714(1)^{dated 17-06.2021 forthe} Assessment year 2O1^{7 -1 8.}

¶246

lA NO: 1 OF 2022

¶247

¶248

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 pleasedto} grant an order rf lnterim stay of part of the Clause A(a) relating to section 148 and the Explani:tion therein in Notification no.2Ol2O21^{dated31 .3.2021 and parl} of the Clause A(b) relating to section 148 and the^{Explanationthereinin} Notification no.a\Bl2O21 dated 27.4.2021^pending disposal of this^{writ Petition.} Counsel for the Petitioner: SRl. SRI KRISHNA KOUNDANYA,^{SENIOR COUNSIL} ALONGH WITH SRI. M. NAGA DEEPAK

¶249

Counsel for the Respondents: SRI K. RAJI REDDY

¶250

(sENloR sc FoR lNcoME TAX )

¶251

wRlT PETITION NO: 6483 OF 2022

¶252

Between:

¶253

M/s Kaparthi [)haramveer and Co., 3-9711 , Ashok Farm, Jannepally_^Road, Nizama6ad - 5011 346, Nizamabad District, Telangana. Represented^{by its Partner,} Mr. Kaparthi Sunil, Sio Mr. K.Dharamveer.

¶254

...'ET'T.ONER

¶255

AND

¶256

The lnconre Tax Officer, Ward - 1, Nizamabad, Income Tax Office, 6-2-156/3, Subhash l.lagar, Nizamabad - 503 002, Telangana.

¶257

The Principal Commissioner of lncome Tax - 2, Hyderabad, Signature Towers, Sy. No.. 6(P) of Kondapur, Sy. No.. 37(P) of Kothaguda, Opposite Botanical^,3ardens, Serilingampally [Vlandal, Ranga Reddy District, Hyderabad - 500 084, Telangana.

¶258

The Centr.al Board of Direct Taxes, Represented by its Chairman, Department of Revenue, l/inistry of Finance, Government of lndia, Secretariat Buildings, New Delhi - 1 10 001 .

¶259

The Union of lndia, Represented by its Secretary to the Government, Departmerrt of Revenue, Ministry of Finance, New Delhi -¹ 10 001

¶260

...RESPONDENTS

¶261

Petition ulder Article 226 of the Constitution of lndia^praying that in the circumstances stated in the affidavit filed therewith, tne Higfr Court may be pleased to issue a Writ, Order or Direction, one, more particularly in the nature of Mandamus declaring:

¶262

a. the notice dated 06.04.2021 , issued by the 1st Respondent, in DIN and Notice No. ITBA/AST/S/14812021-2211032225328(1), u/s 148 of the lncome Tax Act, 196'1 , prot,osing to reopen the assessment of the Petitioner, for the Assessment Year 2O13 -14, as arbitrary, illegal, bad in law, barred by limitation, violative of principles of natural^justice, and without^{jurisdiction,} being contrary to

¶263

¶264

the provisions of the lncome Tax Act, 1961 , and consequently^{to set aside the} same in the interests of^justice; &

¶265

b. the Notification No.2012021lF.No.3701421 351202O-fPL dated

¶266

31.O3.2021 and Notification No.38/2021lF.No.370'14213512020-TPL dated 27.04.2021, issued by the Central Board of Direct Taxes, the 3rd Respondent herein, extending the time limit under the pre-amended provisions, as not applicable afler O1.O4.2021 , after declaring the same as ultra vires the^provisions of the lncome Tax Act, 1961.

¶267

lA NO: 1 OF 2022

¶268

Petition under Section 151 CPC praying that in the circumstances stated in the affidavit filed in support of the petition, the High Court may be^pleased to grant stay of further proceedings, including any recovery, pursuant to the notice dated 06.04.2021, issued by the^'l st Respondent, in DIN and Notice^No. ITBA/AST/ 5,114812021-2211032225328(1), u/s 148 of the lncome Tax Act, 196'1 , proposing to reopen the assessment of the Petitioner, for the Assessment Year 2013 - 14, pending disposal of the above Writ Petition.

¶269

Counsel for the Petitioner: SRl. SRI KRISHNA KOUNDANYA, SENIOR COUNSIL ALONGH WITH SRI. A.V.A. SIVA KARTIKEYA

¶270

Counsel forthe Respondents 1-3: SRI A. RADHA KRISHNA

¶271

(sc FoR rNcoME TAX)

¶272

Counsel for the Respondent- 4: B. MUKHERJEE, ADVOCATE FOR SRI NAMAVARAPU RAJESHWARA RAO, ASSISTANT SOLICITOR GENERAL

¶273

WRIT PETITION NO: 6490 OF 2022

¶274

Between:

¶275

M/s Rakesh Agro Industries, 6-136/ 13, Gundaram Village, Nizamabad^{District - 503} '186, Telangana. Represented by its Partner, Mr. Addagulla Ramesh, S/o Addagulla Laxmaiah'

...PETrrtoNER

AND

The lncome Tax Officer. Wlrd;^1, Nizamabad, lncome Tax Office, 6-2-156/3, !.ublpst-^{Nagar, Nizamabad -} 503 002. i;ta;;r;;""'"

¶280

rne^pnnltpal Commtssionerof lncome !ax - i, Hyderabad, Signature

¶281

Towers, Sy. No. 61p) of Kondap,11, $.v N<;, qTf pi"i'{,itnr'suot,bpiosite B9!q.n1calG_ardens. Serilinsam[aily w'inoai, nu'nsiin.ioov 6"tnttlftli6iinro - 500 08.1, Telanoana

¶282

3 The Central Boaid of Direct Taxes, Represented by its Chairman, Department of Revenue, Ministrv of Finance, Gor;I;;;f;f tiit"l i"cr"tariat Buitdings, New Deltri - 1 10 00i .

¶283

4 The Unior of lndia, Represented by its Secretary to the Government, Departmt:nt of Revenub, Ministry of Fd;;;: Nd;bli[i - r r o oor .

¶284

...RESPONDENTS

¶285

Petition under Articre 226 0f the constitution of rndia praying that in the circumstances itated in the affidavit fired therewith, the High court may be pleased to issu€ a writ' order or Direction, one, more particurarry in the nature of Mandamus decl;rring:

¶286

a. the notice dated 06.04.2021, issued by the 1st Respondent, in DIN and Notice No.lrBArAsr,Stl41r2o2r-22r1o3222s416(1), u/s 148 of the rncome Tax Act, 1961, pro.)osing to reopen the assessment of the petitioner, for the Assessment Year 2013 - 14, as arbitrary, illegal, bad in law, barred by limitation, violative of principres of naturar justice, and without jurisdiction, being contrary to the provisions or the rncome Tax Act, 1g61, and consequenuy to set aside the same in the interr:sts of justice; &

¶287

b. the Notification No.20l2021lF.No.3ZOi42t3Sl2020_TpL dated 31'o3'2021 anc Notification No.38/2021lF.No.370142/3st2020-Tpl dated 27 '04 '2021 , issur:d by the centrar Board of Direct raxes, the 3rd Respondent herein, extendinll the time limit under the pre-amended provisions, as not applicable after O t .O4.2021 , after declaring the same as ultra vires the provisions ofthe lncome Tax Act, 1961.

¶288

lA NO: 1 OF 2022

¶289

Petition unrrer section 151 cpc praying that in the circumstances stated in the affidavit filed in support of the petition, the High Court may be pleased to grant stay of further proceedings, including any recovery, pursuant to the notice dated 06.04.2021 , issued by the 1st Respondent, in DIN and Notice No.. lTBA/AST/S/14812021-22r103222s416('r), u/s 148 of the rncome Tax Act, 1961,

¶290

¶291

proposingtoreopentheassessmentofthePetitioner,fortheAssessmentYear 2013 - 14,^{pendingdisposalof the above WritPetition}

¶292

COUNSEI for^{thEPEtitiONCT: SRI. SRIKRISHNAKOUNDANYA' SENIOR COUNSIL} ALONGH WITH^{SRI. A.V.A. SIVA KARTIKEYA}

¶293

Counsel for the^{Respondents1-3: SRIA. RADHA KRISHNA}

¶294

(sc FoR INCOME TAX)

¶295

Counsel for the Respondent-^{4: B. MUKHERJEE, ADVOCATEFOR SRI} NAMAVARAPU RAJESHWARA^{RAO, ASSISTANT SOLICITOR GENERAL}

¶296

WRIT PETITION NO:^{6491 OF 2022}

¶297

Between:

¶298

M/s Shravani^{Trading Co, 1-1111, KaloorRoad,} Khanapur Village,^Nizamabad District 503 003,^{-Telangana.Representedby} its Partner, Mr. Bondugula Ramanaiah, S/o Mr. B-Laxmi^Pathi. ...PETITIONER

¶299

AND

¶300

1 The lncome Tax Officer,^{Ward -'1} ,^{Nizamabad,lncomeTax Office,6-2-156/3'} Subhash Nagar,^{Nizamabad- 503 002,Telangana'}

¶301

2 The Princioal Commissioner of lncome^{f ax - 2, Hyderabad' Signature} - Towers, Sy. tlo.. 6(P) of Kondapgr' 9I. \o'. lz(P) of Kothaguda, opposrte. Aoia;iibt 6arOens,^{Seii6ngam6iatlyMandal, Rahda Reddy District, Hyderabad} - 500 084, Telangana.

¶302

S. fie-Clniiai Aoiid^{oi Oirect Taxes, Represented.by.its Chairman, Departmenl}

¶303

of Revenue, Ministry of Finance, Government of lndia, secretariat tsulldlngs, New Delhi^{- 'l} 10^001.

¶304

+. ttre Union of lndia,^{Representedby its Secretaryto the Government'} oepartmeni oi Revenub,^{Ministry oi Finance, New Delhi-}

¶305

'].-oo#ioo=*ra Petition under Article^{226 of the constitutionof lndiaprayingthat in the} circumstances^{stated in the affidavit filedtherewith,the High court may be} pleased to issue a writ, order or^{Direction, one, moreparticularlyin the nature of} Mandamus declaring:

¶306

a.thenoticedatedl5.04.202l,issuedbythelstRespondent,inDlNand Notice No.lTBAlASTtSl14812021-2211032420463(1),^{u/s 148 of the lncome Tax} Act,lg6l,proposingtoreopentheassessmentof-thePetitioner,forthe Assessment Year^{2014 - 15, as arbitrary, illegal, bad in law, barred by limitation,} violative of^{principlesof naturaljustice, and without jurisdiction, being contrary to} the provisions of the^{lncome Tax Act, 1961, and consequentlyto set aside the} same in the interests^{of justice; &}

¶307

b. the Notification No.2012021lF.^{N c:.3701421351202O-TPLdated} 31.O3.2021 arrd Notification No.38/2021lF.No.37014213512020-TPL^dated 27 .04.2021, iss:ed by the Central Board of^{Direct Taxes' the 3rd Respondent} herein, extendi,rg the time timit under the^{pre-amendedprovisions'as not} applicable after 01 .o4.2021, after declaring^{the same as ultra vires the provisions} of the lncome T;rx Act,^1961.

¶308

lA NO:^'f OF 202.2

¶309

Petition under Section 151 CPC^{prayingthat in the circumstancesstated} in the affidavit f led in support of the^{petition,the High Court may be pleasedto} grant stay of further proceedings, including any recovery,^{pursuantto the notice} dated 15.04.202: 1, issued by the 1st^{Respondent, in DIN and Notice No.lTBA/} ASfBt148l2O21-221103242O463(1), u/s¹⁴⁸ of^{the lncome Tax Act, 1961,} proposing to rec,pen the assessment of the Petitioner, for^{the Assessment Year} 2O14 - 15, pending disposal of the above^{Writ Petition.}

¶310

Counsel for the Petitioner: SRl. SRI KRISHNA^{KOUNDANYA, SENIOR COUNSIL} ALONGH WITH^ISRI. A.V.A. SIVA KARTIKEYA

¶311

Counsel forthe Respondents 1-3: SRI^{A. RADHA KRISHNA}

¶312

(sc FoR rNcoME TAX)

¶313

Counsel for the Respondent- 4: B. MUKHERJEE,^{ADVOCATE FOR SRI} NAMAVARAPU ITAJESHWARA RAO, ASSISTANT^{SOLICITOR GENERAL}

¶314

WRIT PETITIO N NO: 6505 OF 2022

¶315

Between:

¶316

M/s Rakesh Agrc lndustries,6-136i13, Gundaram^{Village, Nizamabad-District- 503} 186, Telangana. Represented by its Partner, Mr. Addagulla^{Ramesh, S/o Addagulla} Laxmaiah'

¶317

...PETrroNER

¶318

AND

¶319

1 . The lncome Tax Officer, Ward -¹ , Nizamabad, lncome Tax Office,^6-2-156/3, Subhash Nlagar, Nizamabad - 503 002, Telangana.

¶320

The Principal Commissioner of lncome f ax^- 2, Hyderabad,^Signature Towers, Sy. No.. 6(P) of Kondapur, Sy. No.37(P) of Kothaguda, Opposite , Botanical^(lardens, Serilingampally Mandal, Ranga Reddy^{District, Hyderabad} - 500 084, Telangana.

¶321

The Centrzrl Boaid of Direct Taxes, Represented by^{its Chairman, Department} of Revenut;, Ministry of Finance, Government of lndia, Secretariat^Buildings, New Delhi - 1'10 001 .

¶322

The Union of lndia, Represented by its Secretary to the Government, Departmert of Revenue, Ministry of Finance, New Delhi^{- ,}

¶323

].9O=%"OOa*r,

¶324

¶325

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 lo issue a Writ, Order or Direction, one, more particularly in the nature of Mandamus declaring:

¶326

a. the notice dated 06.04-2021, issued by the 1st Respondent, in DIN and Notice No. ITBA/AST/S/14812021-2211032225414(1, uls 148 of the lncome Tax Act, 1961, proposing to reopen the assessment of the Petitioner, for the Assessment Yeat 2015 -16, as arbitrary, illegal, bad in law, barred by limitation, violative of principles of natural^justice, and without^{jurisdiction,} being contrary to the provisions of the Income Tax Act,^'1 961, and consequently to set aside the same in the interests of^justice; &

¶327

b. the Notification No.20/2021lF.No.37O14213512020-TPL dated 3110312021 and Notification No.38/2021lF.No.37014213512020-TPL dated 2710412021 , issued by the Central Board of Direct Taxes, the 3rd Respondent herein, extending the time limit under the pre-amendeid^provisions, as not applicable after 01 .O4.2021 , after declaring the same as ultra vires the^provisions of the lncome Tax Act, 1961 .

¶328

lA NO: 1 OF 2022

¶329

Petition under Section 151 CPC^praying that in the circumstances stated in the affidavit filed in support of the^petition, the High Court may be^pleased to grant stay of further proceedings, including any recovery, pursuant to the notice daled OG10412021, issued by the 1st Respondent, in DIN and Notice^No. ITBA/AST/S/ 14812021-2211032225414(1), u/s 148 of the lncome Tax Act, 1961, proposing to reopen the assessment of the Petitioner, for the Assessment Year 2015 -16, pending disposal of the above Writ Petition.

¶330

Counsel for the Petitioner: SRl. SRI KRISHNA KOUNDANYA, SENIOR COUNSIL ALONGH WITH SRI. A.V.A. SIVA KARTIKEYA

¶331

Counsel forthe Respondents 1-3: SRI A. RADHA KRISHNA

¶332

(sc FoR rNcoME TAX)

¶333

Counsel for the Respondent- 4: B. MUKHERJEE, ADVOCATE FOR SRI NAMAVARAPU RAJESHWARA RAO, ASSISTANT SOLICITOR GENERAL

¶334

¶335

WRIT PETITION NO: 6513 OF 2022

¶336

Between

¶337

M/s Raja Ra.jeshwara Trader, 7-8-33, Gandhi Gunj, Nizamabad - 503 001 , Nizamabad District, Telangana. Represented by its Partner, Mr. Paide Raja Reddy, S/o Mr. P.Gangaram.

¶338

...PETITIONER

¶339

AND

¶340

The lnconre Tax Officer, Ward - 1, Nizamabad, lncome Tax Office, 6-2-156/3, Subhash l\agar, Nizamabad - 503 002, Telangana.

¶341

The Princ pal Commissioner of lncome Tax - 2, Hyderabad, Signature Towers, Sy. No.. 6(P) of Kondapur, Sy. No.37(P) of Kothaguda, Opposite Botanical Gardens, Serilingampally [t/andal, Ranga Reddy District, Hyderabad - 500 084, Telangana.

¶342

The Central Board of Direct Taxes, Represented by its Chairman, Department of Revent,e, Ministry of Finance, Government of lndia, Secretariat Buildings, New Delhi - 110 001 .

¶343

The Unior of lndia, Represented by its Secretary to the Government, Departmert of Revenue, Ministry of Finance, New Delhi - ,

¶344

].9O=OJiOOa*r,

¶345

Petition under Article 226 of the Constitution of lndia praying that in the circumstances s;tated in the affidavit filed therewith, the High Court may be pleased to issue a Writ, Order or Direction, one, more particularly in the nature of Mandamus declaring:

¶346

a. the not ce dated 30.06.2021 , issued by the 1st Respondent, in DIN and Notice No.ITBAlASIlsl148l2O21-2211033862931(1), u/s 148 of the Income Tax Act, 1961 , proposing to reopen the assessment of the Petitioner, for the Assessment Yeer 2O14 - 15, as arbitrary, illegal, bad in law, barred by limitation, violative of princ ples of natural^justice, and without^{jurisdiction,} being contrary to the provisions o' the lncome Tax Act, 1961 , and consequently to set aside the same in the interests of^justice; &

¶347

b. the Notification No. 2Ol2O21lF.No.370142l35l2O2O-fPL dated 31.O3.2021 and Notification No.. 38/2021lF.No.37014213512O20-TPL dated 27.O4.2O21, issued by the Central Board of Direct Taxes, the 3rd Respondent herein, extending the time limit under the pre-amended provisions, as not applicable after Ct1 .O4.2021 , after declaring the same as ultra vires the provisions of the lncome Tax Act, 1961 .

¶348

lA NO: 1 OF 2021t

¶349

Petition urrder 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

¶350

¶351

grant stay of further proceedings, including any recovery, pursuant to the notice dated 30.06.2021, issued by the 1st Respondent, in DIN & Notice No.lTBA/AST/ S114812021-22/1033862931(1), u/s 148 of the lncome Tax Act, 196'1 , proposing to reopen the assessment of the Petitioner, for the Assessment Year 2014 - 15, pending disposal of the above Writ Petition.

¶352

Counsel for the Petitioner: SRl. SRI KRISHNA KOUNDANYA, SENIOR COUNSIL ALONGH WITH SRI. A.V.A. SIVA KARTIKEYA

¶353

Counsel for the Respondents 1-3: SRI 4,. RADHA KRISHNA

¶354

(sc FoR rNcoME TAX)

¶355

Counsel forthe Respondent- 4: B. MUKHERJEE, ADVOCATE FOR SRI NAMAVARAPU RAJESHWARA RAO, ASSISTANT SOLICITOR GENERAL

¶356

WRIT PETITION NO: 6526 OF 2022

¶357

Between:

¶358

M/s Shravani Trading Co, 1-1111, Kaloor Road, Khanapur Village, Nizamabad District - 503 003, Teiangana. Represented by its Partner, Mr. Bondugula Ramanaiah, S/o Mr. B.Laxmi Pathi.

¶359

...PETITIONER

¶360

AND

¶361

The lncome Tax Officer, Ward -^'1, Nizamabad, lncome Tax Office,6-2-15613, Subhash Nagar, Nizamabad - 503 002, Telangana.

¶362

The Principal Commissioner of lncome lax - 2, Hyderabad, Signature Towers, Sy. No. 6(P) of Kondapur, Sy. No. 37(P) of Kothaguda, Opposite Botanical Gardens, Seritingampally Mandal, Ranga Reddy District, Hyderabad - 500 084, Telangana.

¶363

The Central Board of Direct Taxes, Represented by its Chairman, Department of Revenue, Ministry of Finance, Government of lndia, Secretariat Buildlngs, New Delhi - 110 001 .

¶364

The Union of lndia, Represented by its Secretary to the Government, Department of Revenue, Ministry of Finance, New Delhi - ,

¶365

].1OrOJiOOr*ra

¶366

Petltion under Article 226 ot the Constitution of lndia^praying that in the circumstances stated in the affidavit filed therewith, the High Court may be pleased to issue a Writ, Order or Direction, one, more particularly in the nature of Mandamus declaring:

¶367

a. the notice dated 15.04.202'1 , issued by the 1st Respondent, in DIN and Notice No.lTBAlASf lsll4B12021-2211032420466(1), u/s 148 of the lncome Tax Act, 196'l , proposing to reopen the assessment of the Petitioner, for the Assessment Year 2O13 - 14, as arbitrary, illegal, bad in law, barred by limitation,

¶368

l()

¶369

violative of prin,liples of natural^justice, and without.jurisdiction, being contrary to the provisions r>f the lncome Tax Act, 196'l , and consequently to set aside^the same in the inte rests of^justice; &

¶370

b. the Notification No. 2Ol2O21lF.No.370142l35l2O20-TPL^dated 31.O3.2021 and. Notification No. 38/2021lF.No.37014213512O20-TPL dated 27.O4.2O21, issued by the Central Board of Direct Taxes, the 3rd^Respondent herein, extendilg the time limit under the^{pre-amendedprovisions,} as^not applicable a'fter 01.04.2021 , after declaring the same as ultra vires the^provisions of the lncome T;ax Act,^'1961.

¶371

lA NO: 1 OF 2022

¶372

Petition under Section 151 CPC praying that in the circumstances stated in the affidavit f led in support of the petition, the High Court may be^pleased to grant stay of further proceedings, including any recovery, pursuant to the notice dated 15.04.20.21, issued by the 1st Respondent, in DIN and Notice^No. ITBA/AST/Si 14812021-2211032420466(1), u/s^'148 of the lncome Tax Act,^'1961, proposing to re(rpen the assessment of the Petitioner, for the Assessment Year 2013-14, pending disposal of the above Writ Petition.

¶373

Counsel for the Petitioner: SRl. SRI KRISHNA KOUNDANYA, SENIOR COUNSIL ALONGH WITH^:SRI. A.V.A. S]VA KARTIKEYA

¶374

Counsel forthe Respondents 1-3: SRI A. RADHA KRTSHNA

¶375

(sc FoR rNcoME TAX)

¶376

Counsel for the Respondent- 4: B. MUKHERJEE, ADVOCATE FOR SRI NAMAVARAPU Ii,AJ ESHWARA RAO, ASSISTANT SOLICITOR GENERAL

¶377

WRIT PETITION NO: 6540 OF 2022

¶378

Between:

¶379

M/s Raja Rajeshwara Traders, 7-8-33, Gandhi Gunj, Nizamabad -503 001, Nizamabad District, Telangana. Represented by its Partner, Mr. Paide Raja Reddy, S/o Mr' P Gangaram

¶380

...pETrroNER

¶381

AND

¶382

The lncome Tax Officer, Ward - 1, Nizamabad, lncome Tax Office, 6-2-156/3, Subhash Nlagar, Nizamabad - 503 002, Telangana.

¶383

The Princillal Commissioner of lncome f ax - 2, Hyderabad, Signature Towers, S1,. No.6(P) of Kondapur, Sy. No.37(P) of Kothaguda, opposite

¶384

Botanical Gardens, Serilingampally I,4andal, Ranga Reddy District, Hyderabad - 500 084, Telangana.

¶385

The Central Board of Direct Taxes, Represented by^its Chairman, Department of Revenue, IVlinistry of Finance, Government of lndia, Secretariat Buildings, New Delhi - 1 10 001 .

¶386

The Union of lndia, Represented by its Secretary to the Government, Department of Revenue, Ministry of Finance, New Delhi - 1'10

¶387

...RESPONDENTS

¶388

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, one, more particularly in the nature of Mandamus declaring:

¶389

a. the notice dated 30.06.2021, issued by the 1st Respondent, in DIN and Notice No.lTBNAST15114812021-2211033862928(1), u/s^'148 of the lncome Tax Act, 1961 , proposing to reopen the assessment of the Petitioner, for the Assessment Year 2013 - 14, as arbitrary, illegal, bad in law, barred by limitation, violative of principles of natural^justice, and without^{jurisdiction,} being contrary to the provisions of the lncome Tax Act, 1961, and consequently to set aside the same in the interests of^justice; &

¶390

b. the Notification No.201202'1lF.No.37014213512020-TPL dated 3'1.O3.2021 and Notification No.38/2021lF.No.37O14213512020-TPL dated 27.04.2021 , issued by the Central Board of Direct Taxes, the 3rd Respondent herein, extending the time limit under the pre-amended provisions, as not applicable after 01 .O4.2021 , after declaring the same as ultra vires the^provisions of the lncome Tax Act, 1961 .

¶391

lA NO:^'l OF 2022

¶392

Petition under Section 151 CPC praying that in the circumstances stated in the affidavit filed in support of the petition, the High Court may be^pleased to grant stay of further proceedings, including any recovery, pursuant to the notice dated 30.06.2021 , issued by the 1st Respondent, in DIN and Notice No.ITBA/AST/Sl 14812021-2211033862928(1), u/s 148 of the lncome Tax Act, 196'l , proposing to reopen the assessment of the Petitioner, for the Assessment Year 2013 - 14, pending disposal of the above Writ Petition.

¶393

Counsel for the Petitioner: SRl. SRI KRISHNA KOUNDANYA, SENIOR COUNSIL ALONGH WITH SRI. A.V.A. SIVA KARTIKEYA

¶394

¶395

Counsel for the Respondents 1-3: SRI A. RADHA KRISHNA

¶396

(sc FoR lNcoME TAX)

¶397

Counsel for the Respondent- 4: B. MUKHERJEE,^{ADVOCATE FOR SRI} NAMAVARAPU RAJESHWARA RAO, ASSISTANT SOLICITOR^GENERAL

¶398

WRIT PETITION NO: 6560 OF 2022

¶399

Between:

¶400

M/s Rakesh Agro lndustries, 6-136/13, Gundaram Village, Nizamabad_District^{- 503} 186, Telangana. Represented by its Partner, Mr. Addagulla^{Ramesh, S/o Addagulla} Laxmaiah

¶401

...PETrrloNER

¶402

AND

¶403

1 The lncome Tax Officer, Ward - 1, Nizamabad, lncome Tax Office,^6-2-15613, Subhash llagar, Nizamabad - 503 002, Telangana.

¶404

2 The PrincipaI Commissioner of lncome Tax - 2, Hyderabad, Signature Towers, Sir. No. 6(P) of Kondapur, Sy. No.37(P) of Kothaguda, Opposite Bolanical^(iardens, Serilingampally Mandal, Ranga Reddy District,^Hyderabad - 500 084, Telangana.

¶405

3 The Central Boaid of Direct Taxes, Represented by its Chairman,^Department of Revenur:, Ministry of Finance, Government of lndia, Secretariat^Buildings, New Delhi - 110 001.

¶406

4 The Union of lndia, Represented by its Secretary to the Government, Departmerrt of Revenue, Ministry of Finance, New Delhi^{- ,}

¶407

].1OrOJiOra*r,

¶408

Petition urrder 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, one, more partacularly in the nature of Mandamus d ecla ring:

¶409

a. the noti,le daled 1210412021 , issued by the^'l st Respondent,^{in DIN and} Notice No. ITBA/AST/S/'14812021-2211032346882(1), uis 148 of the lncome Tax Act, 1961, proposing to reopen the assessment of the Petitioner, for the Assessment Yea' 2014 - 15, as arbitrary, illegal, bad in law, barred by limitation, violative of princicles of natural^justice, and without^{jurisdiction,} being contrary to the provisions of the lncome Tax Act, 1961, and consequently to set aside the same in the inteft)sts of^justice; &

¶410

b. the Notification No.2012021iF.No.37O1421351202o-TPL dated 31.03.2021 and Notification No. 38/202'1lF.No.37014213512O20-TPL dated 27.04.2021, issur:d by the Central Board of Direct Taxes, the 3rd Respondent herein, extendinll the time limit under the pre-amended^provisions, as not

¶411

l ()

¶412

applicable after 01 .04.2021 , after declaring the same as ultra vires the provisions of the lncome Tax Act, 1961 .

¶413

lA NO: 1 OF 2022

¶414

Petition under Section^'1 51 CPC praying that in the circumstances stated in the affidavit filed in support of the petition, the High Court may be pleased to grant stay of further proceedings, including any recovery, pursuant to the notice daled 1210412021 , issued by the l st Respondent, in DIN and Notice No. ITBA/AST/S/14812021-2211032346882(1), u/s 148 of the lncome Tax Act, 1961, proposing to reopen the assessment of the Petitioner, for the Assessment year 2O14 - 15, pending disposal of the above Writ Petition.

¶415

Counsel for the Petitioner: SRl. SRI KRISHNA KOUNDANYA, SENTOR COUNSTL ALONGH WITH SRI, A.V.A. SIVA KARTIKEYA

¶416

Counsel forthe Respondents 1-3: SRI A. RADHA KRISHNA

¶417

(sc FoR rNcoME TAX)

¶418

Counsel for the Respondent- 4: B. MUKHERJEE, ADVOCATE FOR SRI NAMAVARAPU RAJESHWARA RAO, ASSISTANT SOLICITOR GENERAL

¶419

WRIT PETITION NO: 6574 OF 2022

¶420

Between:

¶421

!: Qti^{Pavan Trading Conpany,6-2-200135138,Subashnagar, Nizamabad- 503} 2J4, .Ni<).mabad District, Telangana. Represented by its Partner, Mr. Paide Raja Reddy, S/o Mr. P.Gangaram.

¶422

AND

¶423

...PETITIONER

¶424

1 The lncome Tax Officer, Ward - 1, Nizamabad, lncome Tax Office, 6-2-156/3, Subhash Nagar, Nizamabad - 503 002, Telangana.

¶425

2 The Principal Commissioner of lncome Tax - 2, Hyderabad, Signature Towers, Sy. No.6(P) of Kondapur, Sy. No. 37(P) cif XotfraguOa]Opposite Bg!a-nic_a! G_ardens, Serilingampally Mandal, Ranga Reddy Districi, Hyderabad - 500 084, Telangana.

¶426

J The Cenkal Board of Direct Taxes, Represented by its Chairman, Department of Revenue, Ministry of Finance, Goveinment of lnijia, Secretariat Buildings, New Delhi - 1 10 001 .

¶427

4 The Union of lndia, Represented by its Secretary to the Govemment, Department of Revenue, Mlnistry of Finance, New Delhi - ,.1.[?OJ"OO=',

¶428

Petition under Article 226 of the Constitution of tndia praying that in the circumstances stated in the affidavit filed therewith, the High Court may be pleased to issue a Writ, Order or Direction, one, more particularly in the nature of Mandamus declaring:

¶429

¶430

a. the notice dated 30.06.2021 , issued by the 1st Respondent, in DIN and Notice No.|TBr/AST/S/'14812O21-2211033862641(1), u/s 148 of the lncome Tax Act, 196-1 , pr,:posing to reopen the assessment of the Petitioner, for the Assessment Year 2O14 - 15, as arbitrary, illegal, bad in law, barred by limitation, violative of prirciples of natural^justice, and without^{jurisdiction,} being contrary to the provisions of the lncome Tax Act, 1961 , and consequently to set aside the same in the interests of^justice: &

¶431

b. the Notification No.2012021lF.No.37014213512020-TPL dated 31.O3.2021 and Notification No.38/2021iF.No.3701421351202O-TPL dated 27.04.2021, is:;ued by the Central Board of Direct Taxes, the 3rd Respondent herein, extend ing the time limit under the pre-amended^provisions, as not applicable after 01 .O4.2021 , after declaring the same as ultra vires the^provisions ofthe lncome lax Act, 1961.

¶432

IA NO: 1 OF 2022

¶433

Petition under Section 151 CPC praying that in the circumstances stated in the affidavit 'iled in support of the petition, the High Court may be pleased to grant stay of further proceedings, including any recovery, pursuant to the notice dated 30.06.2Cr21 , issued by the 1st Respondent, in DIN and Notice No. ITBtuAST/S/'141312021-2211033862641(1), u/s 148 of the lncome Tax Act, 1961, proposing to ref,pen the assessment of the Petitioner, for the Assessment Year 2O14 - 15, pending disposal of the above Writ Petition.

¶434

Counsel for the Petitioner: SRl. SRI KRISHNA KOUNDANYA, SENIOR COUNSIL ALONGH WITH SRI. A.V.A. SIVA KARTIKEYA

¶435

Counsel for the Respondents^'l-3: SRI A. RADHA KRISHNA

¶436

(sc FoR rNcoME TAX)

¶437

Counsel forthe Respondent- 4: B. MUKHERJEE, ADVOCATE FOR SRI NAMAVARAPU RAJESHWARA RAO, ASSISTANT SOLICITOR GENERAL

¶438

WRIT PETITION NO: 6617 OF 2022

¶439

Between:

¶440

M/s Satyanaraye'na lndustries, 813/P 1 , Gundaram Village, Nizamabad District - 503 186, Telangana. Represented by its Partner, Mr. Addagulla Satyanarayana, S/o Addagulla Laxmaiah

¶441

...pETrroNER

¶442

AND

¶443

The lnconre Tax Officer, Ward -^'1, Nizamabad, lncome Tax Office, 6-2-156i3, Subhash I'lagar, Nizamabad - 503 002, Telangana.

¶444

¶445

2 The Principal Commissioner of lncome f ax^- 2, Hyderabad,^Signature . Towers, Sy. No. 6(P) of Kondapur, Sy. No. 37(P) of Kothaguda,^Opposite Botanical Gardens, Serilingampally Mandal, Ranga Reddy^{District, Hyderabad} - 500 084, Telangana.

¶446

3 The Central Boaid of Direct Taxes, Represented by its Chairman, Department of Revenue, Ministry of Finance, Government of India, Secretariat^Buildings, New Delhi - 1^'10 001 .

¶447

4 The Union of lndia, Represented by its Secretary to the Government, Department of Revenue, Ministry of Finance, New Delhi^- ,

¶448

].-OOaOJiOOa*r"

¶449

Petition under Article 226 of lhe Constitution of lndia^{praying that in the} circumstances stated in the affidavit filed therewith,^{the High Courtmay be} pleased to issue a Writ, Order or Direction, one, more particularly in the nature of lt/andamus declaring:

¶450

a. the notice dated 06.04.2021, issued by the^{1st Respondent,in DIN and} Notice No.ITBA/AST/S/148/2021-2211032225444(1), u/s 148^of the^lncomeTax Act, 1 961 , proposing to reopen the assessment of the^{Petitioner, for the} Assessment Year 2014 - 15, as arbitrary, illegal, bad^{in law, barred by limitation,} violative of principles of natural^justice, and without^{jurisdiction,} being contrary^to the provisions of the lncome Tax Act, 1961, and consequently^{to set aside the} same in the interests of^justice; &

¶451

b. the Notification No.2012021lF.No.37O14213512020-TPL^dated 31.O3.2021 and Notification No.38/2021lF.No.37014213512020-TPL^dated 27 .04.202'l , issued by the Central Board of Direct Taxes, the 3rd^Respondent herein, extending the time limit under the^{pre-amended provisions,} as^not applicable atler 01.O4.2021, after declaring the slime^{as ultra vires the provisions} of the lncome Tax Act, 1961^.

¶452

lA NO: 1 OF 2022

¶453

Petition under Section^'1 51 CPC^praying that^{in the circumstancesstated} in the affidavit filed in support of the^petition, the High Court^{may be pleased to} grant stay of further proceedings, including any recovery,^pursuant to the notice dated 06.042021, issued by the 1st Respondent, in DIN &^{Notice No.:} ITBA/AST/S/14812021-2211032225444(1), u/s 148^{of the lncomeTax Act, 1961,}

¶454

proposing to reopen the assessment of the Petitioner,^{for the Assessment Year} 2O14 - 15, pencing disposal of the above^{Writ Petition.}

¶455

Counsel for th€ Petitioner: SRl. SRI KRISHNA^{KOUNDANYA, SENIOR COUNSIL} ALONGH WITH SRI. A.V.A. SIVA^KARTIKEYA

¶456

Counsel forthe Respondents^{1-3: SRIA. RADHA KRISHNA}

¶457

(sc FoR INCOME TAX)

¶458

Counsel for the Respondent-^{4: B. MUKHERJEE, ADVOCATE FOR SRI} NAMAVARAPU RAJESHWARA RAO,^{ASSISTANT SOLICITOR GENERAL}

¶459

WRI T PETITION NO: 6620 OF²⁰²²

¶460

Between:

¶461

M/s Sri Ganagrathi Agro lndustries,^3-97/'l ,^{Ashok Farm, Jannepally- Road,} Nizamabad - 503 346, Nizamabad^{District, Telangana. Represented by its Partner,} Mr. Kaparthi Suni{, S/o Mr. K.Dharamveer.

¶462

...PET[T|ONER

¶463

AND

¶464

The Incor-re Tax Officer, Ward^{- 1, Nizamabad, lncome Tax Office,6-2-156/3'} Subhash \agar, Nizamabad^- 503^{002,-Telangana.}

¶465

The Principai Commissioner^{of lncomeTax-2,} fyd99b9d,^Signalure Towers, Sy. ruo.. 6(P) of Kondapur, Sy.^{No.. 37(P) of Kothaguda, Opposite} Botanical Gardens, Serilingampally^{M'andal,RangaReddy District, Hyderabad} - 500 084 Telangana.

¶466

The Central Boaid of Direct Taxes,^{Represented by its Chairman, Department} of Revenue, Ministry of Finance, Government^{of lndia, Secretariat Buildings'} New Delhi - 1 10 001 ,

¶467

The Union of lndia, Represented^{by its Secretary to the Government,} Department of Revenue, Ministry of Finance,^{NewDelhi - "l '10 001.}

¶468

...RESPONDENTS

¶469

Petition L nder Article 226 of the Constitution^{of lndia prayingthat in the} circumstances^r;tated in the affidavit^{filed therewith,the High Court may be} pleased to issue, a Writ, Order or Direction, one, more^{particularlyin the nature of} Mandamus declaring:

¶470

a. the nolice dated 06.04.2021, issued by the^{'1st respondent,in DIN and} Notice No.ITBA,/AST/S/148/2O21-2211032225451(1),^{u/s 148 of the lncomeTax} Act, 1 96 1 ,^pro tosing to reopen the assessment^{of the Petitioner, for the} Assessment Yerrr 201 5 - 16, as arbitrary, illegal^{bad in law, barred by limitation,} violative of prinr;iples of natural^palm, and without^{jurisdiction, being contraryto} the provisions cf the Income Tax Act, 196¹ , and consequently^{to set aside the} same in the inte.ests of^justice; &

¶471

b. the Notification No.20/2021lF.No.370142135120201-TPL dated 31.03.2021 ard Notification No.38/2021lF.No.37014213512020-TPL^dated

¶472

27.04.2021, issued by the Central Board of Direct Taxes, the 3rd Respondent herein, extending the time limit under the pre-amended provisions, as not applicable after 01 .O4.2021, after declaring the same as ultra vires the provisions of the lncome Tax Act, 1961 .

¶473

lA NO: 1 OF 2022

¶474

Petition under Section 151 CPC praying that in the circumstances stated in the affidavit filed in support of the petition, the High Court may be pleased to grant stay of further proceedings, including any recovery, pursuant to the notice dated 06.04.2021, issued by the 1st Respondent, in DIN and Notice No.. ITBA/AST/S/14812021-2211032225451(1), u/s 148 of the lncome Tax Act, 1961, proposing to reopen the assessment of the Petitioner, for the Assessment Year 2O15 - 16, pending disposal of the above Writ Petition.

¶475

Counsel for the Petitioner: SRl. SRI KRISHNA KOUNDANYA, SENIOR COUNSIL ALONGH WITH SRI. A.V.A. SIVA KARTIKEYA

¶476

Counsel for the Respondents 1-3: SRI A. RADHA KRISHNA

¶477

(sc FoR rNcoME TAX)

¶478

Counsel for the Respondent- 4: B. MUKHERJEE, ADVOCATE FOR SRI NAMAVARAPU RAJESHWARA RAO, ASSISTANT SOLICITOR GENERAL

¶479

WRIT PETITION NO: 6621 OF 2022

¶480

Between:

¶481

M/s Sri Ganapathi Agro lndustries, 3-97/1 , Ashok Farm, Jannepally Road, Nizamabad - 503 346, Nizamabad District, Telangana. Represented by its Partner, Mr. Kaparthi Sunil, S/o Mr. K.Dharamveer.

¶482

...PETITIONER

¶483

AND

¶484

1 . The Income Tax Officer, Ward - 1 , Nizamabad, lncome Tax Office, 6-2-1 56/3, Subhash Nagar, Nizamabad - 503 002, Telangana.

¶485

The Principal Commissioner of lncome f ax - 2, Hyderabad, Signature Towers, Sy. No.. 6(P) of Kondapur, Sy. No.. 37(P) of Kothaguda, Opposite Botanical Gardens, Serilingampally Mandal, Ranga Reddy District, Hyderabad - 500 084, Telangana.

¶486

The Central Board of Direct Taxes, Represented by its Chairman, Department of Revenue, Ministry of Finance, Government of India, Secretariat Buildings, New Delhi - 110 001.

¶487

The Union of lndia, Represented by its Secretary to the Government, Department of Revenue, Ministry of Finance, New Delhi - 110 001.

¶488

...RESPONDENTS

¶489

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

¶490

l-l

¶491

pleased to issuer a Writ, Order or Direction, one, more particularly in the nature of Mandamus declaring:

¶492

a. the notice dated 06,04.2021, issued by the 1st^{Respondent,in DIN and} Notice No.|TBA/AST/S/'14812021-2211032225452(1). u/s 148 of the^lncomeTax Act,^'1961 , procosing to reopen the assessment of the Petitioner, for^the Assessment Y e;tr 2014 - 15, as arbitrary, illegal, bad^{in law, barred by limitation,} violative of principles of natural^justice, and without^{jurisdiction,} being^contraryto the provisions of the lncome Tax Act,¹ 961 , and consequently^{to set asidethe} same in the inte'ests of^justice: &

¶493

b. the Notification No.2012021lF.No.37014213512020-TPL^dated 31.O3.2021 and Notification No.38/2021lF.No.37O14213512020-TPL^dated 27.O4.2O21, issued by the Central Board of Direct Taxes, the^{3rd Respondent} herein, extending the time limit under the^{pre-amendedprovisions,} as not applicable after^r)1.04.2021 , after declaring the same as ultra vires the^provisions of the Income Tax Act, 1961^.

¶494

lA NO: 1 OF 2022

¶495

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 grant stay of fui.her proceedings, including any recovery, pursuant to the notice dated 06.04.2021'1 , issued by the 1st Respondent, in DIN and Notice No.. ITBA/AST/Si'148,t2O21-2211O32225452(1), uis l48 of the lncome Tax Act, 1961, proposing to reopen the assessment of the Petitioner, for the Assessment Year 2014 - 15, pending disposal of the above Writ Petition.

¶496

Counsel for the Petitioner: SRl. SRI KRISHNA KOUNDANYA, SENIOR COUNSIL ALONGH WITH $RI. A.V.A. SIVA KARTIKEYA

¶497

Counsel for the llespondents 1-3: SRI A. RADHA KRISHNA

¶498

(sc FoR rNcoME TAX)

¶499

Counsel for the l{espondent- 4: B. MUKHERJEE, ADVOCATE FOR SRI NAMAVARAPU TIAJESHWARA RAO, ASSISTANT SOLICITOR GENERAL

¶500

3.5

¶501

WRIT PETITION NO: 6623 OF 2022

¶502

Between:

¶503

Ivl/s Satyanarayana lndustries, B13lP1 , Gundaram Village, Nizamabad District - 503 186, Telangana. Represented by its Partner, l/r. Addagulla Satyanarayana, S/o Addagulla Laxmaiah.

¶504

...PETITIONER

¶505

AND

¶506

The lncome Tax Officer, Ward - 1, Nizamabad, lncome Tax Office, 6-2-156/3, Subhash Nagar, Nrzamabad - 503 002, Telangana

¶507

The Principal Commissioner of lncome Tax - 2, Hyderabad, Signature Towers, Sy. No. 6(P) of Kondapur, Sy. No. 37(P) of Kothaguda, Opposite Botanical Gardens, Serilingampally [/andal, Ranga Reddy District, Hyderabad - 500 084, Telangana.

¶508

The Central Board of Direct Taxes, Represented by its Chairman, Department of Revenue, N/inistry of Finance, Government of lndia, Secretariat Buildings, New Delhi - 110 00'l

¶509

The Union of lndia, Represented by its Secretary to the Government,

¶510

Department of Revenue, Ministry of Finance, New Delhi - ,l.lO=OJ"OrOr_a

¶511

Petition under Article 226 ol the Constitution of lndia praying that in the circumstances stated in the affidavit filed therewith, the High Court may be pleased to issue a Writ, Order or Direction, one, more particularly in the nature of Mandamus declaring:

¶512

a. the notice dated 06.04.202'1 , issued by the^'1st Respondent, in DIN and Notice No. ITBA/AST/Si14812021-2211032225438(1), u/s 148 of the lncome Tax Act, 1961, proposing to reopen the assessment of the Petitioner, for the Assessment Year 2015 - 16, as arbitrary, illegal, bad in law, barred by limitation, violative of principles of natural^justice, and without^{jurisdiction,} being contrary to the provisions of the lncome Tax Act, 196'1 , and consequently to set aside the same in the interests of^justice; &

¶513

b. the Notification No. 2012021|F.No.37014213512O20-TPL dated 31.O3-2021 and Notification No. 3812021|F.No.370142135/2020-TPL dated 27.O4.2O21 , issued by the Central Board of Direct Taxes, the 3rd Respondent herein, extending the time limit under the pre-amended provisions, as not applicable afler 01.O4.2021 , after declaring the same as ultra vires the provisions of the lncome Tax Act, 1961 .

lA NO: 1 OF 2022

dated 06.04.2021 , issued by the 1st Respondent, in^{DIN and Notice No.} ITBA/AST/S/141\12021-2211032225438(1), uis^{148 of the Income Tax Act, 1961'} proposing to re(lpen the assessment of the Petitioner, for the Assessment^Year 2O15 - 16, pending disposal of the above Writ Petition.

¶518

Counsel for the Petitioner: SRl. SRI KRISHNA^{KOUNDANYA, SENIOR COUNSIL} ALONGH WITH SRI. A.V.A. SIVA KARTIKEYA

¶519

Counsel forthe Respondents 1-3: SRI A. RADHA KRISHNA

¶520

(sc FoR rNcoME TAX)

¶521

Counsel for the Respondent- 4: B. MUKHERJEE,^{ADVOCATEFOR SRI} NAMAVARAPU RAJESHWARA RAO, ASSISTANT SOLICITOR^GENERAL

¶522

WRIT PETITION NO: 6624 OF 2022

¶523

Between:

¶524

M/s Satyanaray.lna lndustries, 8131P1, Gundaram^{Village, Nizamabad District - 5^03} 186, Telangana. Represented by its Partner, IVr. Addagulla^{Satyanarayana, S/o} Addagulla Laxmiriah

¶525

...pETrroNER

¶526

AND

¶527

1 The lncorre Tax Officer, Ward - 1, Nizamabad, lncome Tax Office, 6-2-156/3, Subhash \agar, Nizamabad - 503 002, Telangana.

¶528

2 The Principal Commissioner of lncome Tax 2, Hyderabad, Signature^Towers, Sy. No.. 6(P) of Kondapur, Sy. No.. 37(P) of Kothaguda, Opposite^Botanical G-ardens, Sdrilingampdlly Nlahdal, Ranga Reddy District, Hyderabad^{- 500} 084, Telangana.

¶529

The Central Board of Direct Taxes, Represented by its Chairman,^Department of Revenue, Ministry of Finance, Government of India, Secretariat^Buildings, New Delhi - 1 10 001 .

¶530

4 The Union of lndia, Represented by its Secretary to the Government, Department of Revenue, Ministry of Finance, New Delhi^- ,13OrOJiOOr*r,

¶531

¶532

a. the nor:ice daled 0610412021 , issued by the l st Respondent, in DIN and Notice No.|TBA/ASTiS/148/2021-2211032225441(1), uls 148 of the lncome Tax Act, 1961, proposing to reopen the assessment of the Petitioner, for the Assessment Year 2013 - 14, as arbitrary, illegal, bad in law, barred by limitation, violative of prin<;iples of natural^justice, and without^{jurisdiction,} being contrary to the provisions of the Income Tax Act, 1961, and consequehtly to set aside the same in the interests of^justice; &

¶533

b. the Notification No.2012021lF. N o.37014213512020-TPL dated 31.O3.2021 and Notification No.38/2021lF.No.37014213512020-TPL dated 2710412021 , issued by the Central Board of Direct Taxes, the 3rd Respondent herein, extending the time limit under the pre-amended provisions, as not applicable after 011041202'1 , after declaring the same as ultra vires the provisions of the lncome Tax Act, 196'1 .

¶534

IA NO: 1 OF 2022

¶535

Petition under Section 151 CPC praying that in the circumstances stated in the affidavit filed in support of the petition, the High Court may be pleased to grant stay of further proceedings, including any recovery, pursuant to the notice dated 06.04.2021, issued by the 1st Respondent, in DIN and Notice No.. ITBA/AST/S/14812021-22/1032225441(1), u/s 148 of the lncome Tax Act, 1961, proposing to reopen the assessment of the Petitioner, for the Assessment Year 2013 - 14, pending disposal of the above Writ Petition.

¶536

Counsel for the Petitioner: SRI. SRI KRISHNA KOUNDANYA, SENIOR COUNSIL ALONGH WITH SRI. A.V.A. SIVA KARTIKEYA

¶537

Counsel forthe Respondents 1-3: SRI A. RADHA KRISHNA

¶538

(sc FoR rNcoME TAX)

¶539

Counsel for the Respondent- 4: B. MUKHERJEE, ADVOCATE FOR SRI NAMAVARAPU RAJESHWARA RAO, ASSISTANT SOLICITOR GENERAL

¶540

WRIT PETITION NO: 6638 OF 2022

¶541

Between:

¶542

Mis Sri Venkata Sai lndustries, 186, Banswada Road, Pitlam, Nizamabad District - 503 310, Telangana. Represented by its Partner, Mr. Kammari Venkatesham, S/o Bhumaiah.

¶543

...PETITIONER

¶544

AND

¶545

The lncome Tax Officer, Ward - 1, Nizamabad, Income Tax Office, 6-2-'156/3, Subhash Nagar, Nizamabad - 503 002, Telangana.

¶546

The Principal Commissioner of lncome f ax - 2,, Hyderabad, Signature Towers, Sy. No.. 6(P) of Kondapur, Sy. No.. 37(P) of Kothaguda, Opposite Botanical Gardens, Serilingampalfy Mandal, Ranga Reddy District, Hyderabad - 500 084, Telangana.

¶547

The Central Board of Direct Taxes, Represented by its Chairman, Department of Revenue, N/inistry of Finance, Government of lndia, Secretariat Buildings, New Delhi - 110 001.

¶548

The Union of lndia, Represented by its Secretary to the Government, Department of Revenue, Ministry of Finance, New Delhi - ,

¶549

].1OrOJiOra*r,

¶550

.rs

¶551

Petition urrder Article 226 of^{the Constitutionof lndiaprayingthat in the} circumstances stated in the affidavit^{filed therewith,the High Court maybe} pleased to issue a Writ, Order or Direction, one, more^{particularlyin the nature of} [.4andamus declaring:

¶552

a. the notice dated 121O4t2021,^{issuedby the 1st Respondent,in DIN and} Notice No.ITBA/AST/S/148/2021-2211032346851(1),^{u/s '148of the lncome Tax} Act, 1961 ,^proposing to reopen the^{assessmentof the Petitioner, for the} Assessment Yeer 2014 - 15, as arbitrary,^{illegal, bad in law'barredby limitation,} violative of principles of natural .iustice,^{and without jurisdiction, being contraryto} the provisions of the lncome Tax^{Act, 1961} ,^{and consequentlyto set aside the} same in the interests of^{justice; &}

¶553

b. the Notification No.2012021lF.No.37014213512020-TPL^dated 31103t2021 and Notification No.38/2021lF.No.37014213512020-TPL^dated 27tO412021, issued by the Central Board of^{Direct Taxes, the 3rd Respondent} herein, extending the time limit under the^{pre-amendedprovisions, as not} applicable aflet 01lO4l2O21 , after declarlng^{the same as ultra vires the provisions} of the lncome Tax Act, 1961^.

¶554

lA NO: 1 OF 202!

¶555

Petition under Section^'151 CPC^praying that^{in the circumstancesstated} in the affidavit filed in support of the^petition, the^{High Court may be pleasedto} grant stay of further proceedings, including any recovery,^{pursuantto the notice} dated 12t04120121 , issued by the 1st Respondent, in^{DIN and NoticeNo..} ITBfuAST/S/14812021-2211032346851(1), uis^{148 of the lncome Tax Act, 1961,} proposing to reopen the assessment of the Petitioner, for the Assessment^Year 2O14 - 15, pending disposal of the above Writ Petition.

¶556

Counsel for the Petitioner: SRl. SRI KRISHNA KOUNDANYA,^{SENIOR COUNSIL} ALONGH WITH SRI. A.V.A. SIVA KARTIKEYA

¶557

Counsel for the Respondents: SRI A. RADHA KRISHNA

¶558

(sc FoR rNcoME rAx)

¶559

Counsel for the Respondent- 4: B. MUKHERJEE, ADVOCATE^{FOR SRI} NAMAVARAPU RAJESHWARA RAO, ASSISTANT SOLICITOR GENERAL

¶560

¶561

WRIT PETITION NO:^{66s4OF 2022}

¶562

Between:

¶563

M/s Sri Venkata sai lndustries,^{186, BanswadaRoad, Pitlam Nizamabad District -} 5ti5 5iO, feh"gana.^{iepresenteO by its Partner, Mr. KammariVenkatesham, S/o} Bhumaiah

¶564

...PETlrtoNER

¶565

AND

¶566

1 The lncome Tax Officer,^{Ward - 1, Nizamabad, lncome Tax Office,6-2-156/3'} Subhash Naoar. Nizamabad^{- 503 002, Telangana.}

¶567

2 in" Crincioai Commissioner of lncome^{f ax - 2, Hyderabad, Signature} fo*ers, Si. tlo-^O(p) ot^{Kondapur, Sy. No.. 37(P) of Kothaguda, Opposite.} aoiiniiiiCaroens) Serilingamdatly^{Mandal, Ranga ReddyDistrict, Hvderabad} - 500 084, Telangana.

¶568

3 ffrebLntiat Boaid of Direct^{Taxes, Represented by its Chairman, Department} 6i n"renr", tirtinistry^{of Finance, Goveinment of lnijia, Secretariat Buildings'} New Delhi^- 110^001.

¶569

4 fn" 0nion of lndia, Represented^{by its Secretary to-the.Government,} Oepartmeni oi nevenu'e,^{IMinistry oi Finance, New Delhi- t}

¶570

].1OaOJiOO=*r,

¶571

Petition under Article^{226 of the constitutionof lndia prayingthat in the} circumstances stated^{in the affidavit filedtherewith,the High court maybe} pleased to issue a writ, order^{or Direction, one, moreparticularlyin the nature of} Mandamus declaring:

¶572

a. the notice daled^{12.O4.2021, issuedby the 1st Respondent, in DINand} Notice No.. ITBfuAST/S/148t2O21-22t1032346853(1),^{u/s 148of the lncome Tax} Act, 1961,^proposing to^{reopenthe assessmentof the Petitioner, for the} Assessment Year 2O13^- 14,^{as arbitrary, illegal, bad in law, barredby limitation,} violative of^{principlesof natural justice, and without jurisdiction, beingcontraryto} the provisions of the^{lncome Tax Act, 1961 , and consequentlyto set aside the} same in the interests^{of justice; &}

¶573

b.theNotificationNo..2ol2o21tF.No.37o142l35l2o2o-TPLdated 31.03.2021 and^{Notification No.. 38i2021/F.No.37014213512020-TPLdated} 27.O4.2O21 , issued^{by the central Board of DirectTaxes, the 3rd Respondent} herein, extending the^{time limit under the pre-amendedprovisions, as not}

¶574

¶575

appticable atter D1 .O4.2021 , after declaring the same^{as ultra vires the provisions} of the lncome Tax Act, 1961^.

¶576

lA NO: 1 OF 2022

¶577

Petition u-rder Section 151 CPC^praying thatⁱⁿ the^{circumstancesstated} in the affidavit filed in support of the^petition, the^{High Courtmay be pleasedto} grant stay of fur.her proceedings, including any recovery,^pursuant to the^notice dated 12.04.20111, issued by the 1st Respondent, in^DIN and^{Notice No.} ITBA/AST/ Sl14t\12021- 2211032346853(1), u/s^{'148 of the Income Tax Act,1961,} proposing to reopen the assessment of the Petitioner, for the Assessment^Year 2013 - 14, pendiirg disposal of the above Writ^Petition.

¶578

Gounsel for the Petitioner: SRl. SRI KRISHNA KOUNDANYA,^{SENIOR COUNSIL} ALONGH WITH SRI. A.V.A. SIVA KARTIKEYA

¶579

Counsel for the Respondents 1-3: SRI A.^{RADHA KRISHNA}

¶580

(sc FoR lNcoME TAX)

¶581

Counsel for the lRespondent- 4: B. MUKHERJEE,^{ADVOCATE FOR SRI} NAMAVARAPU I1AJESHWARA RAO, ASSISTANT SOLICITOR^GENERAL

¶582

WRIT PETITION NO: 6681 OF 2022

¶583

Between:

¶584

M/s Sri Ganapathi Agro lndustries, 3-9711 , Ashok^{Farm, Jannepally_Road,} Nizamabad - 503 346, Nizamabad District, Telangana.^{Representedby its Partner,} Mr. Kaparthi Suni , S/o Mr. K.Dharamveer.

¶585

...'ET'TIONER

¶586

AND

¶587

The Incom,-" Tax Officer, Ward - 1, Nizamabad, lncome^Tax Office,^6-2-156/3, Subhash Nagar, Nizamabad - 503 002, Telangana.

¶588

The Principral Commissioner of lncome Tax' 2, Hyderabad, Signature Towers, S!'. No.. 6(P) of Kondapur, Sy. No.. 37(P) of Kothaguda,^Opposite Botanical Ciardens, Serilingampally Mandal, Ranga Reddy District,^Hyderabad - 500 084, Telangana.

¶589

The Central Boaid of Direct Taxes, Represented by^{its Chairman, Department} of Revenut:, Ministry of Finance, Government of lndia, Secretariat^Buildings, New Delhi^- 1 10 001 .

¶590

The Union of India, Represented by its Secretary to the Govemment, Department of Revenue, Ministry of Finance, New Delhi^- 110 001. ...RESPONDENTS

¶591

Petition urrder Article 226 of the Constitution of lndia^{prayingthat in the} circumstances slated in the affidavit filed therewith, the High^{Court maybe} pleased to issue a Writ, Order or Direction, one, more particularly in the nature of Mandamus decla ring:

¶592

¶593

a. the notice dated 06.04.2021, issued by the 1st Respondent,^{in DIN and} Notice No.ITBA/AST/S/148/2021-2211032225449(1), u/s 148 of the lncome Tax Act, 1961, proposing to reopen the assessment of the Petitioner, for the Assessmenl Year 2013 - 14, as arbitrary, illegal, bad in law, barred by limitation, violative of principles of natural^justice, and without^{jurisdiction,} being contrary to the provisions of the lncome Tax Act, 1961, and consequently to set aside the same in the interests of^justice; &

¶594

b. the Notification No.2012021lF.No.37O14213512020-TPL dated 31.03.202'l and Notification No.38/2021lF.No.37014213512020-TPL dated 27.04.2021, issued by the Central Board of Direct Taxes, the 3rd Respondent herein, extending the time limit under the^{pre-amended provisions,} as not applicable alter 01 .O4.2O2'1 , after declaring the same as ultra vires the^provisions of the lncome Tax Act, 1961 .

¶595

lA NO: 1 OF 2022

¶596

Petition under Section 151 CPC^praying that in the circumstances stated in the affidavit filed in support of the^petition, the High Court may be^pleased to grant stay of further proceedings, including any recovery, pursuant to the notice dated 06.04.2021, issued by the^'lst Respondent, in DIN and Notice^No.. ITBA/AST/S/14812021- 2211032225449(1), u/s 148 of the lncome Tax Act, 1961 , proposing to reopen the assessment of the Petitioner, for the Assessment Year 2O13 - 14, pending disposal of the above Writ Petition.

¶597

Counsel for the Petitioner: SRl. SRI KRISHNA KOUNDANYA, SENIOR COUNSIL ALONGH WITH SRI. A.V.A. SIVA KARTIKEYA

¶598

Counsel for the Respondents 1-3: SRI A. RADHA KRISHNA

¶599

(sc FoR lNcoME TAX)

¶600

Counsel for the Respondent- 4: B. MUKHERJEE, ADVOCATE FOR SRI NAMAVARAPU RAJESHWARA RAO, ASSISTANT SOLICITOR GENERAL

¶601

WRIT PETITION NO: 68620F 2022

¶602

Between:

¶603

OUEST EDUCATIONAL SOCIETY, H.No.4-2-173, POLICE COLONY^KHAMMAM 5O7OO2, Telangana, lndia Represented by its Secretary and Correspondent P.^Ravi Maruth S/o P.V.Subba Rao, Aged about 60 years, Rl/o Khammam.

¶604

...PETITIONER

¶605

AND1. Union of lndia, Represented by its Secretary, Department of Revenue, Ministry of Finance, North Block, New Delhi^-1 10001.

¶606

¶607

The Assis.tant Commissioner of lncome Tax, EXEMPTION CIRCLE¹⁽¹⁾ Hyderabad, Aaykar Bhawan, Opposite LB Stadium, Basheer Bagh, Hyderabad -TG - 500004

¶608

3, The Comrnissioner of lncome Tax^{(Exemptions),} 2nd Floor,^{Ayakar Bhavan,} Opp. LB S)tadium, Basheer Bagh, Hyderabad -TG^- 500004.

¶609

...RESPONDENTS

¶610

Petition lrnder Article 226 of the Constitution of lndia^praying thatⁱⁿ the circumstances stated in the affidavit filed therewith,^{the High Court maybe} pleased to issu,-. writ, order or direction, more particularly, one in the nature of writ of mandanrus, declaring the action of the 2nd respondent^{in issuingthe} impugned re-as,iessment notice Dt. 3OlOOl2O21 and 2411112021^{issued post 31st} March,2021 and set aside the same and also declare Explanations A(aXii)/A(b) to the Notificatic,n No. 20 (S.O. 1432 (E) dated 31st March, 2021 and^Notification No. 38 (S.O.17t)3 (E)) dated 27th April, 2O21 to the extent that^{the sameextend} the applicability of the provisions of Section 148, Section 149 and Section^{151 of} the Act, as the^,:ase may be, as they stood as on the 31st March,^{2021, before} the commencenrent of the Finance Act, 2O2'l to the^period beyond 31st^March, 2021 as ultra vires the parent legislation, viz., The Taxation and Other^Laws (Relaxation ancl Amendment of Certain Provisions) Act, 2020 (hereinafter referred to as Relaxation Act, 2020) as illegal, arbitrary, unjust and also against the mandatory Srrovisions under Section^'148 of the lncome Tax Act^andquash the same.

¶611

lA NO: 1 OF 2022

¶612

Petition u rder 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 actions in relation to the assessment years 2017^-18 and the notices Dt. 3ol0'a12021 and 2411112021 issued by the 2nd respondent,^pending disposal of the vr rit petition.

¶613

Counsel for the Petitioner: SRl. SRI KRTSHNA KOUNDANYA, SENIOR COUNSIL ALONGH WITH I}RI. K. VIJAY KUMAR

¶614

Counsel forthe Respondent No.1 B. MUKHERJEE, ADVOCATE FOR SRI NAMAVARAPU IIAJESHWARA RAO, ASSISTANT SOLICITOR GENERAL

¶615

Counsel for the Respondent Nos.2 & 3: SRI K. RAJI REDDY

¶616

(sENloR sc FoR lNcoME TAX )

¶617

.11

¶618

WRIT PETITION NO: 7681 OF 2022

¶619

Between:

¶620

M/s. Gurudev Arbitrators LLP, Represented by its Designated Partner Reg. office at. Unit No. 1C,1st Floor, Trinity 22611,A.J.C Bose Road, Kolkatta, West Bengal-700020.

¶621

...PETITIONER

¶622

AND

¶623

The Deputy Commissioner of lncome tax-2(1), Hyderabad Room^No.S'14,5th floor, Signature Towers, Sy No 6(P) of Kondapur, Sy No 37(P) of Kothaguda Opposite Botanical Gardens, Serilingampally Mandal,^{Ranga Reddy District,} Hyderabad 500 084, Telangana State.

¶624

The Principal Commissioner of lncome Tax - 2, Hyderabad, 6th floor, A^Block, lT Towers, 10-2-3, A.C. Guards, Hyderabad - 500 004.

¶625

...RES'ONDENTS

¶626

Petition under Article 226 of the Constitution of lndia^praying that in the circumstances stated in the affidavit filed therewith, the^{Hiqh Court may be} pleased to issue writ order or direction more particularly one in the nature of writ of Mandamus to declare the impugned notice issued by^{the 1st Respondentu/s} 148 of the lncome Tax Act,^'1961, dated 8.4.2021,^proposing to^reopenthe assessment for the Assessment Year 2O15-16, as^{arbitrary, itlegal, bad in law,} barred by limitation, without^{jurisdiction,} violative of^principles of^{natural justice} and consequently set aside the same.

¶627

lA NO: 1 OF 2022

¶628

Petition under Section 151 CPC^praying that^{in the circumstancesstated} in the affidavit filed in support of the^petition, the^{High Court may be pleased to} grant stay of further proceedings, including any recovery,^pursuant to the^DIN and Notice issued by the^'l st Respondent u/s¹ 48 of the^{lncomeTax Act,1961} , dated9.4.2021 vide Ref No.ITBA/AST/S^{114812021-2211032302163 (1), proposing} to reopen the assessment for the Assessment^{Year 2015 -16,pending disposal} of the above Writ Petition.

¶629

Counsel for the Petitioner: SRl. SRI KRISHNA KOUNDANYA,^{SENIOR COUNSIL} ALONGH WITH M/s. G. SUMATHI

¶630

Counsel for the Respondents: SRl. B. NARASIMHA^SHARMA (sc FoR rNcoME TAX)

¶631

.1.+

¶632

WRIT PETITION NO: 7801 OF 2022

¶633

Betwee n:

¶634

IVYLAN LABORATORIES LllVllTED, Plot No. 5641A.122, Road No. 92, Jubilee Hills, Hyderabad, 50t)096 Telangana. Represented by authorized representative Ms. Sarada Kalyani Shagawati.

¶635

...PETITIONER

¶636

AND

¶637

DEPUTY COI/N/ISSIONER OF INCOIVE TAX, CIRCLE 5(1), HYDERABAD Room No.344, D-Block, 3rd Floor, lT Tower, AC Guards, Masab Tank, Hyderabad, Andhra Pradesh, 500004

¶638

fHE CENITRAL BOARD OF DIRECT TAXES, Ministry of Finance, North Block, New Delhi-1 1001 1

¶639

THE UNI()N OF lNDlA, Represented by its Secretary to the Government Departme,nt of Revenue Ministry of Finance New Delhi 1 10 001

¶640

...RESPONDENTS Petition under Article 226 of the Constitution of lndia praying that in the circumstances stated in the affidavit filed therewith, the High Court may be pleased to issue a Writ, order or direction to the Respondents; and

¶641

a. lssue a writ of mandamus or any other appropriate writ, order or direction to Rerspondent No.1 quashing the lmpugned Notice issued under section 148 of the Act for AY 2014-15 and all subsequent notices issued in pursuance there:of .

¶642

b. To pass ad-interim orders in terms of prayer (a) above; and

¶643

lA NO: 1 OF 2O2t2

¶644

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

¶645

a. For the; reasons stated in the affidavit filed in support of the above Writ Petition it is h€ reby prayed that this Hon'ble Court may be pleased to Grant interim stay on the operation of the of the lmpugned Notice dated 30.06.2021 passed by Resprondent No.1 and all proceedings arising thereof till the disposal of the present writ petition.

¶646

b. Pass :rn order of interim injunction, restraining the respondents, their officers, emplo'7ees, subordinates, agents or any other persons acting or 'claiming to act under them from taking any steps in any manner whatsoever in pursuance of the lmpugned Notice passed by Respondent No.1, pending disposal of the trresent writ petition.

¶647

Counsel for the Petitioner: SRl. SRI KRISHNA KOUNDANYA, SENIOR COUNSTL ALONGH WITH SRI. GANDHAM DURGA BOSE

¶648

Counsel for the Respondent No.1&2: SRI J.V. PRASAD (SC FOR INCOME TAX)

¶649

-+5

¶650

Counsel for the Respondent No3: B. MUKHERJEE, ADVOCATE FOR SRI NAMAVARAPU RAJESHWARA RAO, ASSISTANT SOLICITOR GENERAL

¶651

WRIT PETITION NO: 7902 OF 2022

¶652

Between:

¶653

lvl/s.Ganpati Arbitrators LLP, Represented by its Designated Partner Reg. office at. Unit No.1C, 1st Floor, Trinity 22611,A.J.C Bose Road, Kolkatta, West Bengal-700020

¶654

...PETITIONER

¶655

AND

¶656

1 The Deputy CommiSsionerof lncome tax-2(1 ), Hyderabad, Room No.514, 5th floor, Signature Towers, Sy No 6(P) of Kondapur, Sy^No 37(P) of Kothaguda Opposite Botanical Gardens, Sedlingampally Mandal, Ranga Reddy District, Hyderabad 500 084, Telangana State.

¶657

The Principal Commissioner of Income f ax - 2, Hyderabad, 6th floor, A^Block, lT Towers, 10-2-3, A.C. Guards, Hyderabad - 500 004.

¶658

...RES'ONDENTS

¶659

Petition under Article 226 of the Constitution of lndia^praying that in the circumstances stated in the affidavit filed therewith, the High Court may^be pleased to issue writ, order or direction more particularly one in the nature of writ of Mandamus to declare the impugned notices issued by the 1st Respondent u/s 148 of the lncome Tax Act, 1961, dated 15.4.2021^proposing to reopen the assessment for the Assessment Year 2014 - 15, as arbitrary, illegal, bad^{in law,} barred by llmitation, without^{jurisdiction,} violative of^principles of^{natural justice} and consequently set aside the same.

¶660

lA NO: 1 OF 2022

¶661

Petition under Section 151 CPC^praying that in the circumstances^stated in the affidavit filed in support of the^petition, the High Court may be^{pleased to} grant stay of further proceedings, including any recovery, pursuant to the DIN and Notice issued by the 1 st Respondent u/s 148 of the lncome Tax^{Act,1 961} , dated 15.4.2021 vide Ref No-ITBA/AST/5114812021-^{2211032441551(1),} proposing to reopen the assessment for the Assessment Year 2014 - 15, pending disposal of the above Writ Petition.

¶662

Counsel for the Petitioner: SRl. SRI KRISHNA KOUNDANYA,^{SENIOR COUNSIL} ALONGH WITH M/s. G. SUMATHI

¶663

Counsel forthe Respondents: SRI . B NARASIMHA SHARMA (sc FoR rNcoME TAX)

¶664

-l⁽⁾

¶665

WRIT PETITION NO: 7932 OF 2022

¶666

Between:

¶667

MYLAN LABORATORIES LIMITED, Plot No. 5641N22, Road No.^{92, Jubilee Hills,} Hyderabad, 500096 Telangana. Represented by authorized^{representativeMs.} Sarada Kalyani llhagawati.

¶668

,,.PETITIONER

¶669

AND

¶670

DEPUTY COM[/ISSIONER OF INCOME TAX, CIRCLE 5(1 ), HYDERABAD Room No.344, D-Block, 3rd Floor, lT Tower, AC Guards, Masab Tank, Hyderabad, Andhra Pradesh, 500004.

¶671

TilE CENTTRAL BOARD OF DIRECT TAXES, Ministry of Finance, North Block, New Delhi-1 1001^'1 .

¶672

THE UNI(fN OF lNDlA, Represented by its Secretary to the Government Departm€rnt of Revenue Ministry of Finance New Delhi 1'10 001.

¶673

...RESPONDENTS

¶674

Petition under Article 226 of lhe Constitution of lndia^praying that in the circumstances stated in the affidavit filed therewith, the High Court may be pleased to issur> a Writ, order or direction to the Respondents, and

¶675

a. lssue a writ of mandamus or any other appropriate writ, order or direction to Respondent No.1 quashing the lmpugned Notice issued under section 148 of the Act for AY 201 3- 1 4 and all subsequent notices issued in pursuance thert:of;

¶676

b. To pas,s ad-interim orders in terms of prayer (a) above.

¶677

lA NO: 1 OF 20:22

¶678

Petition under Section 151 CPC praying that in the circumstances stated in the affidavit f led in support of the petition, the High Court may be^pleased to

¶679

a. grant interim stay on the operation of the of the lmpugned Notice dated 25lOOl2O21 passed by Respondent No. I and all proceedings arising thereof till the disposal of :he present writ petition,

¶680

b. Pass an order of interim injunction, restraining the respondents, their officers, emplcyees, subordinates, agents or any other^persons acting or claiming to act under them from taking any steps in any manner whatsover in pursuance of the impugned Notice passed by Respondent No.1 pending disposal of the present vrrit petition.

¶681

Counsel for thc, Petitioner: SRl. SRI KRISHNA KOUNDANYA, SENIOR COUNSIL ALONGH WITH SRI. GANDHAM DURGA BOSE

¶682

Counsel for the, Respondent No.l: SRI J.V. PRASAD (SC FOR INCOME TAX)

¶683

Counsel forthe, Respondent Nos.2 & 3: SRI B. MUKHERJEE, ADVOCATE FOR SRI NAMAVAFIAPU RAJESHWARA RAO, ASSISTANT SOLICITOR GENERAL

¶684

¶685

WRIT PETITION NO: 7938 OF 2022

¶686

Between:

¶687

MYLAN LABORATORIES LIMITED, Plot No. 5641A122, Road No. 92, Jubilee Hills, Hyderabad, 500096 Telangana. Represented by authorized representative lvls. Sarada Kalyani Bhagawati.

¶688

...PETITIONER

¶689

AND

¶690

DEPUTY COtUtVtSStONER OF tNCOI/E TAX, CTRCLE 5(1), HYDERABAD Room No.344, D-Block, 3rd Floor, I T Tower, AC Guards, Masab Tank, Hyderabad, Andhra Pradesh, 500004

¶691

fHE CENTRAL BOARD OF DIRECT TAXES, Ministry of Finance, North Block, New Delhi-l^'100'1 1

¶692

THE UNION OF lNDlA, Represented by its Secretary to the Government Department of Revenue lvlinistry of Finance New Delhi ,, O.?.H=arO*DENTS

¶693

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 to the Respondents, and

¶694

a. lssue a writ of mandamus or any other appropriate writ, order or direction to Respondent No. 1 quashing the lmpugned Notice issued under section 148 of the Act for AY 2015-16 and all subsequent notices issued in pursuance thereof;

¶695

b. To pass ad-interim orders in terms of^prayer (a) above.

¶696

fA NO: 1 OF 2022

¶697

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

¶698

a. Grant interim stay on the operation of the of the lmpugned Notice dated 30.06.2021 passed by Respondent No. 1 and all proceedings arising thereof till the disposal of the present writ petition.

¶699

b. Pass an order of interim injunction, restraining the respondents, their officers, employees, subordinates, agents or any other^persons acting or claiming to act under them from taking any steps in any manner whatsoever in pursuance of the lmpugned Notice passed by Respondent No.1, pending disposal of thb present writ petition.

¶700

-ls

¶701

Counsel for the^{Petitioner: SRl. SRI KRISHNAKoUNDANYA, SENIoR couNSlL} ALONGH WITH SRI.^{GANDHAM DURGA BOSE}

¶702

Counsel for the Respondent^{No.1 : SRIJ.V. PRASAD (SCFOR INCOME TAX)}

¶703

Counsel for the Respondent^{Nos.2& 3: B. MUKHERJEE, ADVOCATE FOR SRI} NAMAVARAPU RAJESHWARA^{RAO, ASSISTANT SOLICITOR GENERAL}

¶704

WRIT P ETITION NO: 8088 OF²⁰²²

¶705

Between:

¶706

SMT, ANJU BRIJESH CHANDWANI,^{DAUGHTEROF SUBHASHCHAND} Acnnwnl, AGED ABour^{44 YEARS, R/o. 67/c, MLA coLoNY,RoADNo. 12,} BANJARA HILLS;, HYDERABAD-^5OO034.

¶707

...PETITIONER

¶708

AND

¶709

THE ASS STANTCOMMISSIONER^{OF INCOMETAX, WARD14(1),} INCOME'TAX TOWERS, AC^{GAURDS, MASAB TANK, HYDERABAD} - 500004.

¶710

CENTRAI. BOARD OF DIRECT^{TAXES, THROUGH THE SECRETARY} DEPARTI/ENT OF REVENUE, MINISTRY^{OF FINANCE, UNION OF INDIA,} NORTH BLOCK, NEW DELHI^{- 11OOO2.}

¶711

THE PRIT.ICIPAL COMMISSIONER^{OF INCOMETAX, HYDERABAD - 1,} INCOTVIE IAX TOWERS, AC GAURDS,^{MASABTANK' HYDERABAD _} 5oooo4

¶712

...RESP.NDENTS

¶713

Petition L nder Article 226 of lhe^{Constitutionof lndiaprayingthat in the} circumstances stated in the affidavit^{filed therewith,the High Court may be} pleased to

¶714

a) issue a writ, order or direction in the^{natureof writ of Certiorari or} direction in the nature of a writ of certiorari^{quashingthe notice issued under the} provision of sec,tion 148 of the lncome{ax Act, 1961 issued by^{the Respondent} No. 1 as enclo;ed and marked as Annexure-A^{vide No.lTBA/ASTlSl14Bl2O21-} 202211033863539(1) dated 30.06.202¹ for the A.Y.^2016-2017i

¶715

b) Declare that the Explanation below clause^{(A) in the Notificationbearing} No.2Ol2O21l F.No.370142l3512O2O-fPL^{dated31 .03.2021 herein markedas} Annexure-B antl No.38/2021lF.No.370'1421351202O-TPL^{dated27.O4.2O21herein} marked as Annexure-C issued by the Respondent^{No.2 is ultra vires the} provisions of the lncome-tax Act, 1961 and the^provisions of the^TaxationAnd Other Laws (Rt:laxation and Amendment of Certain^{Provisions)Act, 2020,and} thus bad in law;

¶716

.+9

¶717

c) Declare that in the event it is being held that the impugned Notifications bearing No.2Ol2O21lF.No.370142/3512O2O-TPL dated 31.03.2021 herein marked as Annexure-B and No.3B/2021lF. No.37014213512020-TPL dated 27.04.2021 herein marked as Annexure-C issued by the Respondent No-2 enable the Respondents and the lncome-tax authorities to dispense with the requirement to comply with the conditions precedent that are set out in Section^'148A of the lncome-tax Act, 1961 before issuing any notice under Section 148 of the lncometax Act, 1961 , the said Notifications are ultra vires the provisions of the lncometax Act, 1961 and the provisions of the Taxation And Other Laws (Relaxation and Amendment of Certain Provisions) Act, 2020, and thus bad in law;

¶718

d) Declare that the extension of time limit by the Taxation And Other Laws (Relaxation and Amendment of Certain Provisions) Act,2020 does not apply to notices issued under erstwhile section 148 of the Income-tax Act, 1961 after 01 .04.2021:

¶719

e) Declare that the impugned proceedings initiated by the Respondent No.1 under the lncome{ax Act, 1961 , are illegal and without the authority of law. lA NO: 1 OF 2022

¶720

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 issue an ad-interim order to.

¶721

a) Stay the operation of the notice issued under section^'148 of the lncometax Act,^'1961 issued by the respondent no-1 ASSISTANT enclosed and marked as Annexure-A vide no ITBA/AST/Si14812021-2211033863589 dated 30.06.2021 for the Assessment year 2016-17.

¶722

(b) Grant such other reliefs as this Hon'ble Court may think fit including the cost of this writ petition.

¶723

Counsel for the Petitioner: SRl. SRI KRISHNA KOUNDANYA, SENIOR COUNSIL ALONGH WITH SRI. T. ARCHAN KUMAR

¶724

Counsel for the Respondent Nos.l & 3: SRI K. RAJI REDDY (sENtoR sc FoR tNcoME TAX)

¶725

Counsel forthe Respondent No.2: B. MUKHERJEE, ADVOCATE FOR SRI NAMAVARAPU RAJESHWARA RAO, ASSISTANT SOLICITOR GENERAL

¶726

5()

¶727

WRIT PETITION NO: 8147 OF 2022

¶728

Between:

¶729

SHRI VENKATITKRISHNA PRASAD VEIVURU,^{SON OF AB} HIRAN/ESWARA RAO VEIVIURU, AGED ABOUT 61 YEARS, RIO.^{8.2.293182111157} ,^{PLOT NO. 57 ROAD} NO. 71, PHASE III. JUBILEE HILLS HYDERABAD.5OO^033.

¶730

...PETITIONER

¶731

AND

¶732

THE INC(fME TAX OFFICER, WARD^{14(1), INCOIMETAXTOWERS'AC} GAURDS, MASAB TANK, HYDERABAD^{_ 5OOOO4.}

¶733

CENTRAL BOARD OF DIRECT TAXES,^{THROUGH THE SECRETARY} DEPART\4ENT OF REVENUE, IVINISTRY^{OF FINANCE, UNION OF INDIA,} NORTH [}LOCK, NEW DELHI^{- 11OOO2.}

¶734

THE PRII{CIPAL COIMTV.IISSIONER^{OF INCOIVE TAX, HYDERABAD - 1,}

¶735

INCOME TAX TOWERS, AC GAURDS,^{I/ASABTANK, HYDERABAD _} 5oooo4

¶736

...RESP.NDENTS

¶737

Petition under Article 226 of the Constitution^{of lndiaprayingthat in the} circumstances stated in the affidavit filed therewith, the^{High Court may be} pleased to

¶738

a) issue a writ, order or direction in the^{natureof writ of Certiorarior} direction in the nature of a writ of certiorari^{quashing the notice issued under, the} provision of serlion 148 of the lncome-tax Act, 1961 issued by the Respondent No.1 as enclos;ed and marked as Annexure-A vide^{No.ITBA/ASf lsl148l2O21-} 202211033923616(1) dated 30.06.2021 for the A.Y. 2015-2016.

¶739

b) Declare that the Explanation below Clause.^(A) in^{the Notification} bearing No.2olt\0211 F.No,370142/3512O2O-TPL^{dated 31 .O3.2021 herein marked} as Annexure-B and No.38/2021lF. No.370142|35|2O2O-TPL^{dated27.04.2021} herein marked as Annexure-C issued by the Respondent No.2 is ultra^{vires the} provisions of tl-re lncome-tax Act, 196'l and the provisions of the Taxation And Other Laws (R,:laxation and Amendment of Certain Provisions) Act,2020,^and thus bad in law:

¶740

c) Declare that in the event it is being held that the impugned Notifications bearing No.2Ol1L021l F.No.37O14213512O20-TPL dated 31.03.2021 herein^marked as Annexure-B and No.38i2021/F. No.3701421351202O-TPL dated 27.04.2021 herein marked as Annexure-C issued by the Respondent No.2 enable the Respondents a 1d the lncome-tax authorities to dispense with the requirement to comply with thr-' conditions precedent- that are set out in Section 148A of the lncome-tax Act. 1961 before issuing any notice under Section 148 of the Incometax Act, 1961, the said Notifications are ultra vices the^provisions of the lncome-

¶741

¶742

tax Act, 1961 and the provisions of the Taxation And Other Laws (Relaxation and Amendment of Certain Provisions) Act,2O2O, and thus bad in law;

¶743

¶744

e) Declare that the impugned proceedings initiated by the Respondent No.1 under the lncome{ax Act, 196'1 , are illegal and without the authority of law. lA NO: 1 OF 2022

¶745

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 issue an ad-interim order to

¶746

(a) Stay the operation of the notice issued under the provision of section 148 of the of the lncome{ax Act, 1961 issued by the respondent no-'l ASSISTANT enclosed and marked as Annexure-A vide No. ITBA/AST/S/14812021- 2211033923616(1) herein marked as Annexure-A. dated 30-06-2021 for the A.Y 2O15-2016.

¶747

Counsel for the Petitioner: SRl. SRI KRISHNA KOUNDANYA, SENIOR COUNSIL ALONGH WITH SRI. T. ARCHAN KUMAR

¶748

Counsel forthe Respondent Nos.1 & 3: SRI K. RAJI REDDY

¶749

(sENroR sc FoR rNcoME TAX)

¶750

Counsel for the Respondent No.2: B. MUKHERJEE, ADVOCATE FOR SRI NAMAVARAPU RAJESHWARA RAO, ASSISTANT SOLTCITOR GENERAL

¶751

WRIT PETITION NO: 8403 OF 2022

¶752

Between:

¶753

Deloitte Special Projects lndia Private Limited, Opposite to Meenakshi Tech Park, 3rd Floor, Survey No. 4'l , Gachibowli Village, Ranga Reddy, Hyderabad, Telangana - 500032 Represented by its Director Mr. Satya Roddam, S/o. Roddam Prabhakar Rao.

¶754

AND

¶755

The Central Board of Direct Tax, lncome Tax Depa(ment, New Delhi 2. The Assistant Commissioner of lncome Tax, Circle 8(1), Hyderabad.

¶756

...RESPONDENTS

¶757

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

¶758

-il

¶759

pleased to issLe a Writ, Order or direclion more particularly in the nature of a Writ of Mandanrus declaring part of the Clause A(a) relating to section^'148 and the Explanation therein in Notification no.20/2021 dated 3'l .3.2021 and parl of the Clause A(b) relating to section 148 and the Explanation therein in Notification no.3812021 dated 271412021 issued by the 1st Respondent as u nconstitutional, illegal and ultra vires the lncome tax Act, 1961 and the Constitution of lndia, and consequently quash the impugned notice under section 148 in DIN and Notice No-ITBA/AST/5114812O21-22/1033851484(1)dated 29.06.2021 for the Assessment ye ar 2015-16.

¶760

lA NO: 1 OF 2022

¶761

Petition under Section 151 CPC praying that in the circumstances stated in the affidavit.'iled in support of the petition, the High Court may be pleased to grant an lnterim injunction restraining the 2nd Respondent or its superiors, subordinates, etc. from taking any further steps consequent to the notice issued under section 148 of the Act daled 29.O6.2021 in DIN & Notice No: ITBA/AST/S/14812021-2211033851484(1 ) issued by the 2nd Respondent dated 29.06.2021 for Assessment Year 2015-16 in PAN: AAFCK5379L pending disposal of this Writ Petition.

¶762

lA NO: 2 OF 20',22

¶763

Petition under Order 39 Rule 1 & 2 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 order of lnterim stay of part of the Clause A(a) relating to seclion 148 and the Explanation therein in Notification no.2o12021 dated 31 .3.2021 and part of the Clause A(b) relating to section 148 and the Explanation the.rein in Notification no.3Bl2O21 daled 27.4.202'1 pending disposal of this Writ Petition.

¶764

Counsel for the' Petitioner: SRl. SRI KRISHNA KOUNDANYA, SENIOR COUNSIL ALONGH WITH SRI. M. NAGA DEEPAK

¶765

Counsel for thc: Respondents: SIR A. RADHA KRISHNA

¶766

(sc FoR tNcoME TAX)

¶767

¶768

WRIT PETITION NO: 8701 OF 2022

¶769

Between:

¶770

Deloitte Consulting lndia Private Limited, Opposite to Meenakshi Tech park, 4th Floor, Survey No.41, Gachibowli village, Ranga Reddy, Hyderabad, Telangana - 500032 Represented by its Director [r1r. M. Murugan, S/o- K. Madurai Aged about 49 Years

¶771

...PETrroNER

¶772

AND

¶773

The Central Board of Direct Tax, lncome Tax Department, New Delhi 2. The Assistant Commissioner of lncome Tax, Circle 8( l), Hyderabad.

¶774

...RESPONDENTS

¶775

Petition under Article 226 of the Constitution of lndia praying that in the circumstances stated in the affidavit filed therewith, the High Court may be pleased to issue a Writ, Order or direction more particularly in the nature of a Writ of Mandamus declaring part of the Clause A(a) relating to section 148 and the Explanation therein in Notification no.2012O21 dated 31.3.2021 and^part of the Clause A(b) relating to section 148 and the Explanation therein in Notification no.3812021 dated 27.4.2021 issued by the 1St Respondent as unco nstitutional, illegal and ultra vires the lncome tax Act, 196'1 and the Constitution of lndia, and consequently quash the impugned notice under section^'148 in DIN and Notice No.ITBA/AST/S114812021-2211033918325(1) dated 3O.O6.2O21tor the Assessment year 2016-17 .

¶776

fA NO: 1 OF 2022

¶777

Petition under Section 151 CPC^praying that in the circumstances stated in the affidavit filed in support of the petition, the High Court may be^pleased to grant an order of lnterim stay of part of the Clause A(a) relating to section 148 and the Explanation therein in Notification no.2O12021 daled 31 .3.2021 and^part of the Clause A(b) relating to section 148 and the Explanation thqreinⁱⁿ Notification no.38t2021 dated 27.4.2021 pending disposai of this Writ Petition. IAN 2022

¶778

Petition under Section 151 CPC praying that in the circumstances stated in the affidavit filed in support of the petition, the High Court may be^pleased to grant an lnterim injunction restraining the 2nd Respondent or its superiors, subordinates, etc. from taking any further steps consequent to the notice issued

¶779

¶780

under section 148 0f the Act^{dated 30.06.2021 in DIN and NoticeNo} |TBA/AST/S/148'2021-22t1033918325(1 )^{issuedby the 2nd Respondentdated} 30.06.2021 for Assessment^{Year 2016-17 in PAN AABCD0476H pending} disposal of this vrrit Petition.

¶781

COUNSEI for thE^{PEtitiONET: SRI.SRI KRTSHNA KOUNDANYA, SENIOR COUNSIL} ALONGH WITH^{I;RI. M. NAGA DEEPAK}

¶782

Counsel for the Respondents:^{SRI A. RADHA KRISHNA}

¶783

(sc FoR lNcoME TAX)

¶784

WRIT PETITION NO: 8746 OF²⁰²²

¶785

Between:

¶786

Deloitte Soecial Proiects lndia^{Private Limited, Oppositeto MeenakshiTech Park,} 5rO fioor,^'Srrrer,ru5. +t, Gachibowli^{Village, Ranga Reddy,HyderabadTelangana} -SOOOaZ Represi:nted by its Director^{lvl.Muiugan,S7oK.Madurai, aged 4-9-y-e{1..-.} ...PETITIONER

¶787

AND

¶788

The Central Board of Direct^{Tax, lncome Tax Department, New Delhi} 2. The Assistant Commissioner of^{lncome Tax Circle B(1), Hyderabad} - -- ' ...RESPONDENTS

¶789

Petition under Article 226 of^{the constitutionof lndia prayingthat in the} circumstances :;tated in the affidavit^{filed therewith,the High Court may be} pleased o issue a writ, order or direction more^{particularlyin the nature of a writ} of Mandamus declaring^part of the^{ClauseA(a)relatingto section'148 and the} Explanation therein in Notification^{no.2012o21daled311312021 and part of the} clause A(b) relating to section^{148 and the Explanationthereinin Notification} no.3812021 dated 27 t412021 issued^{by the 1st Respondentas unconstitutional,} illegal and ultra vires the lncome tax^{Act, '1961 and the Constitutionof lndia,and} consequently^q.rash the impugned^{notice under section 148 in DIN and Notice} No.ITBA/AST/Sl141t212'l-2211033851450(1)^{dated2910612021forthe} Assessment ye;rr 20¹ 5-1 6.

¶790

¶791

lA NO: 1 OF 2022

¶792

Petition under Section 151 CPC praying that in the circumstances stated in the affidavit filed in support of the petition, the High Court may tre pleased to grant an order of lnterim stay of part of the Clause A(a) relating to section 148 and the Explanation therein in Notification no.2ol2O21 dated 311312O21 and part of the Clause A(b) relating to section 148 and the Explanation therein in Notification no.3812021 dated 27/412021 pending disposal of this writ Petition.

¶793

IA NO: 2 OF 2022

¶794

Petition under Section 151 CPC praying that in the circumstances stated in the affidavit filed in support of the petition, the High Court may be pleased to grant an lnterim injunction restraining the 2nd Respondent or its superiors, subordinates, etc. from taking any further steps consequent to the notice issued under section 148 of the Act dated 291OG12021 in DIN and Notice No. ITBA/AST/Si14812021- 2211033851450(1) issued by the 2nd Respondent dated 2910612021 for Assessment Year 2015-16 in PAN. AAFCK5379L pending disposal of this writ Petition.

¶795

Counsel for the Petitioner: SRl. SRI KRISHNA KOUNDANYA, SENIOR COUNSIL ALONGH WITH SRI. M. NAGA DEEPAK

¶796

Counsel for the Respondents: SRI A RADHA KRISHNA

¶797

(sc FoR rNcoME TAX)

¶798

WRIT PETITION NO: 9486 OF 2022

¶799

Between:

¶800

M/s. Ramky Infrastructure Limited, Rep., by Executive Director Sri Polimetla Ravi Prasad 15th Floor, Ramky Grandiose, Sy. No.136i2 and 4, Gachibowli, Hyderabadsooo32'

¶801

...PETraoNER

¶802

AND

¶803

L UNION OF lNDlA, Rep. by Secretary to Govt. of lndia, Department of Revenue, Ministry of Finance. Government of lndia, North Block, New Delhi1^'10001

¶804

¶805

CENTRAT- BOARD OF DIRECT^{TAXES, Department of Revenue, IVlinistry of} Finance.^(lovernment of lndia, North^{Block, New Delhi-110001,Rep. by its} Chairman.

¶806

ASSISTAI{T COI,1N/ISSIONER OF^{INCOI\IETAX, Central Circle - 3(2)'} Aayakar Eihavan, Basheerbagh,^{Hyderabad-500004}

¶807

...RESPONDENTS

¶808

Petition Lnder Article 226 of the Constitution^{of lndiaprayingthat in the} circumstances^,;tated in the affidavit^{filed therewith,the High Court may be} pleased to pass an order or writ especially one in the^{nature of writ of mandamus} declaring:

¶809

a) that the Notification No.2O12021lF^{No.370142135/2020TPLdated} 31.O3.2021 and Notification No.3812021lF^{No.370142/35/2O20TPLdated} 27.O4.2021 issued by the 2nd Respondent^{extendlng the time limitunderthe pre-} amended provisions as not applicable^{after 01.04.2021 after declaringthe same} as ultra vires th<>^provisions of the^{lncomeTax Act 1961} ;^and

¶810

b) that tl'e notice dated 30.06.2021^{issued by the 3rd Respondentwith} DIN and Notice No.ITBA/AST/S114812021-2211033901441(1)^proposingto reopen the ass3ssment of the Petitioner^{for the AssessmentYear 2017-18 as} being arbitrary, illegal, bad in law, barred^{by Iimitationand without jurisdiction} being contrary to the^provisions of the^{lncome Tax Act 1961 and consequentlyto} set aside the same.

¶811

lA NO:^'f OF 2otl2

¶812

Petition r,rnder Section 151 CPC^praying that^{in the circumstancesstated} in the affidavit filed in support of the^{petition,the High Court may be pleasedto} stay all further prroceedings on the file of 3rd^{Respondent pursuant to issuance of} the notice dated 30/0612021 with DIN and^{Notice No. ITBA/AST/S/14812O21-} 2211033901441 (1) calling upon the Petitioner^{to file return of income for asst.} year 2017-18.

¶813

lA NO: 2 OF 20',,22

¶814

Between:

¶815

The Union of lndia, Rep. by Secretary to Govt. of^{lndia. Department} of .. Revenue, Ministry'of Finante. Goverhment of lndia,^{North Block, New Delhi-} 110001

¶816

Central B:ard of Direct Taxes, Department of Revenue,^{Ministryof Finance.} Governm,:nt of lndia, North Block, New^{Delhi-110001.}

¶817

Assistant Commissioner of lncome Tax, Central^{Circle -3(2), Aayakar} Bhavan, []asheerbagh, Hyderabad-500004.

¶818

...Respondents

¶819

AND

¶820

-i7

¶821

I,4/s. Ramky lnfrastructure Limited, Rep., by Executive Director Sri Polimetla^Ravt Prasad^'l Sth Floor, Ramky Grandiose, Sy. No.1 36/2 and 4, Gachibowli, Hyderabad500032.

¶822

...Petitioner

¶823

Petition under Section 151 CPC praying that in the circumstances stated in the affidavit filed in support of the petition, the High Court may be^pleased to vacate the interim order daled 2210212020^passed in lA No 1 oI 2022 in W.P No 9486 of 2022.

¶824

Counsel for the Petitioner: SRl. SRI KRISHNA KOUNDANYA, SENIOR COUNSIL ALONGH WITH SRI. A.V. RAGHU RAM

¶825

Counsel for the Respondent No.1: B. MUKHERJEE, ADVOCATE FOR^SRI NAMAVARAPU RAJESHWARA RAO, ASSISTANT SOLICITOR GENERAL

¶826

Counsel for the Respondent Nos.2 & 3: SRI B. NARASIMHA SHARMA

¶827

(sc FoR TNCoME TAX)

¶828

WRIT PETITION NO: 11202 OF 2022

¶829

Between:

¶830

M/s Vidyadhara Developers, # 316, 3rd Floor, Sanali^{Matl, Abids,Hyderabad-} 500001. Represented by Managing Partner.

¶831

...'ET'T,ONER

¶832

AND

¶833

1 . The Assistant Commissioner of lncome{ax, Central Circle^1(4),Aayakar Bhawan, Basheerbagh, Hyderabad-500004.

¶834

The Central Board of Diredt Taxes, Department of Revenue,^Ministryof Finance, Govt. of lndia, Secretariat Buildings,^{New Delhi- 1 10001.} Represented by its Chairman.

¶835

Tha Union of lridia, Ministry of Finance, Central Secretariat,^{North Block, New} Delhi-1^'10001 . Represented by its Secretary

¶836

..RES'ONDENTS

¶837

Petition under Article 226 ot the Constitution of lndia^{prayingthat in the} circumstances stated in the affidavit^{filed therewith,the High Court may be} pleased to issue a writ, order or direction, more particularly one in the nature of Writ of Mandamus, by declaring the impugned^{notice issuedby the 1st} respondent vide Document ldentification^{No.(DlN)ITBA/AST/S/14812021'} 22t1O33899218(1) dt. 30/06/2021, without following the^{due procedureof Law} that too by taking shelter under the unconstitutional^{explanations insertedin} CBDT notification nos. 2012021 dL.3110312021^{and 3812021dt.2710412021} '^as' void, illegal and contrary to the^provisions of^{lncome-taxAct and ultra vires the} Constitution of lndia.

¶838

lA NO: 1 OF 2022

¶839

¶840

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 reassessment proceedings initiated by issuing notice u/s 148 of the Act vide Document ldentification No.(DlN) ITBA/AST/S/14812021-2211033899218 (1) dt. 30/06/20t21.

¶841

lA NO: 2 OF 2022

¶842

Between:

¶843

'1 . The Assistant Commissioner of lncome-tax, Central Circle 1(4), Aayakar Bhawan, 3asheerbagh, Hyderabad-500004.

¶844

The Central Board of Direct Taxes, Department of Revenue, trlinistry of Finance,^r3ovt. of lndia, Secretariat Buildings, New Delhi - 1 10001 .

¶845

Represented by its Chairman.

¶846

The Uniorr of lndia, Ministry of Finance, Central Secretariat, North Block, New Delhi-1 10001 . Represented by its Secretary.

¶847

...Respondents

¶848

AND

¶849

M/s Vidyadhara Developers, 316, 3rd Floor, Sanali Matl, Abids, Hyderabad-500001 Represented by Managing Partner.

¶850

..,Petitioner

¶851

Petition r- nder 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 vacate the intorim, order dated 0410312022 passed in l.A.No.1 of 2022 in W.P.No.11202 o'f 2022.

¶852

Counsel for the Petitioner: SRl. SRI KRISHNA KOUNDANYA, SENIOR COUNSIL ALONGH WITH SRI. DUNDU MANMOHAN

¶853

Counsel for the Respondent Nos.1 & 2: SRI B. NARASIMHA SHARMA

¶854

(sc FoR rNcoME rAx)

¶855

Counsel forthe Respondent No.3: B. MUKHERJEE, ADVOCATE FOR SRI NAMAVARAPU RAJESHWARA RAO, ASSISTANT SOLICITOR GENERAL

¶856

WRIT PETITION NO: 11214 OF 2022

¶857

Between:

¶858

M/s Janaharsha Estates "N' Constructions Pvt. Ltd, # 5-9-233 and 234,3rd Floor, Sanali Mall, Abic s, Hyderabad-500001 . Represented by Managing Director.

¶859

AND

¶860

...PET!T|ONER

¶861

1 The Assistant Commissioner of lncometax, Central Circle 1(4), Aayakar Bhawan, 3asheerbagh, Hyderabad-500004.

¶862

¶863

The Central Board of Direct Taxes, Department of Revenue, It/inistry of Finance, Govt. of lndia, Secretariat Buildings, New Delhi - 1 10001 . Represented by its Chairman.

¶864

The Union of lndia, Ivlinistry of Finance, Central Secretariat, North Block, New Delhi-1 10001. Represented by its Secretary.

¶865

...RESPONDENTS

¶866

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 Wdt of Mandamus, by declaring the impugned notice issued by the 1st respondent vide Document ldentification No.(DlN) ITBA/AST/S/148120212211033895146(1) dt. 30.06.2021, without following the due procedure of Law that too by taking shelter under the unconstitutional explanations inserted in CBDT notification nos. 2Ol2O21 dt.31 .03.2021 and 3812021 dt.27.O4.2O21 , as, void, illegal and contrary to the provisions of lncometax Act and ultra vires the Constitution of lndia.

¶867

tA NO: 1 OF 2022

¶868

Petition under Section 151 CPC praying that in the circumstances stated in the affidavit filed in support of the petition, the High Court may be pleased pleased to suspend the reassessment proceedings initiated by issuing notice u/s 148 of the Act vide Document ldentification No.(DlN) ITBA/AST/S/148120212211033899146 (1) dt. 30.06.2021, and may pass such other order(s) as the Honble Court deems fit and proper in the interests of substantial^justice, as otherwise the Petitioner would be put to irreparable loss and severe injury. lA NO: 2 OF 2022

¶869

Between:

¶870

1 . The Assistant Commissioner of lncome{ax, Central Circle 1(4), Aayakar Bhawan, Basheerbagh, Hyderabad-500004.

¶871

The Central Board of Direct Taxes, Department of Revenue, Ministry of Finance, Govt. of lndia, Secretariat Buildings, New Delhi - 110001 . Represented by its Chairman.

¶872

The Union of lndia, Ministry of Finance, Central Secretariat, North Block, New Delhi-1 10001. Represented by its Secretary.

¶873

...Respondents

¶874

AND

¶875

M/s Janaharsha Estates N Constructions Pvt. Ltd, # 5-9-233 and 234,3rd Floor, Sanali Mall, Abids, Hyderabad-500001 . Represented by Managing Director.

¶876

...Petitioner

¶877

¶878

Petition L nder Section 151 CPC^{praying that in the circumstancesstated} in the affidavit filed in suppo( of the^{petition,the High Court may be pleasedto} vacate the interrim order. daled 041O312022^{passed in l.A.No.1 of 2022in} W.P.No.11214 of 2022.

¶879

Counsel for the Petitioner: SRl. SRI^{KRISHNA KOUNDANYA, SENIOR COUNSIL} ALONGH WITH SRI. DUNDU MANMOHAN

¶880

Counsel for the Respondent Nos.'l &^{2: SRI B. NARASIMHA SHARMA} (sc FoR lNcoME TAX)

¶881

Counsel forthe Respondent No.3: B. MUKHERJEE,^{ADVOCATEFOR SRI} NAMAVARAPU RAJESHWARA RAO, ASSISTANT^{SOLICITOR GENERAL}

¶882

wRtT PETITTON NO.11335 2022

¶883

Between:

¶884

M/s Maha Veerzr Estates, # 309, 3rd Floor, Sanali Matl,^{Abids, Hyderabad-500001.} Represented by Managing Partner.

¶885

...pETlIoNER

¶886

AND

¶887

1 . The Assistant Commissioner of lncome-tax, Central Circle^{1(4), Aayakar} Bhawan, 13asheerbagh, Hyderabad-500004.

¶888

The Central Board oiDire6t Taxes Department of Revenue, Ministry^of Finance,^(lovt. of lndia, Secretariat Buildings, New Delhi^{- 1 10001.} Represented by its Chairman.

¶889

The Union of lndia, Ministry of Finance, Central Secretariat, North Block,^New Delhi-1 10001 . Represented by its Secretary.

¶890

...RESPONDENTS

¶891

Petition rrnder Article 226 of lhe Constitution of lndia^praying that^{in the} circumstances stated in the affidavit filed therewith, the^{High Court maybe} pleased to issur,. a writ, order or direction, more particularly one in the nature of Writ of fMandamus, by declaring the impugned notice issued by the^1st respondent vicle Document ldentification No.(DlN) ITBAiAST/S/14812021221103389S091,:1 ) dt. 3010612021 , without following the due^procedure of^Law that too by taking shelter under the unconstitutio nal explanations insertedⁱⁿ CBDT notification nos. 2Ol2O21 dl.3110312021 and 3812021 dl.27lO4l2O21 , as, void, illegal and contrary to the provisions of lncome-tax Act and ultra vires the Constitution of lndia,

¶892

tA NO.1 2022

¶893

Petition r- nder 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

¶894

¶895

suspend the reassessment proceedings initiated by issurng notice u/s 148 of the Act vide Document ldentification No. (DlN) ITBA/AST/S/1481202122l1 033899091(1) dt. 3010612021 .

¶896

Counsel for the Petitioner: SRI. SRI KRISHNA KOUNDANYA, SENIOR COUNSIL ALONGH WITH SRI. DUNDU MANMOHAN

¶897

Counsel for the Respondent Nos.1 & 2: SRI B. NARASIMHA SHARMA

¶898

(sc FoR rNcoME TAX)

¶899

Counsel forthe Respondent No.3: B. MUKHERJEE, ADVOCATE FOR SRI NAMAVARAPU RAJESHWARA RAO, ASSISTANT SOLICITOR GENERAL

¶900

wRrr PETtTtoN NO.11377 2022

¶901

Between:

¶902

M/s Vidyadhara Estates, # 315, 3rd Floor, Sanali A/all, Abids, Hyderabad-500001^. Represented by Managing Partner.

¶903

...PETITIONER

¶904

AND

¶905

1 . The Assistant Commissioner of lncome{ax, Central Circle 1(4), Aayakar Bhawan, Basheerbagh, Hyderabad-500004.

¶906

The Central Board of Direct Taxes, Department of Revenue, Ministry of Finance, Govt. of lndia, Secretariat Buildings, New Delhi - 1 10001^. Represented by its Chairman

¶907

The Union of lndia, Ministry of Finance, Central Secretariat, North Block, New Delhi-1 10001 . Represented by its Secretary

¶908

...RESPONDENTS

¶909

Petition under Article 226 ot the Constitution of lndia^praying that in the circumstances stated in the affidavit filed therewith, the High Court may be pleased to issue a writ, order or direction, more particularly one in the nature of Writ of Mandamus, by declaring the impugned notice issued by the 1st respondent vide Document ldentification No.(DlN) ITBA/AST/S/148120212211033899207(1) dt. 30.06.2021 , without following the due^procedure of Law that too by taking shelter under the unconstitutional explanations insertedⁱⁿ CBDT notification nos. 2012021 dt. 31 .03.2021 and 3812021 dt. 27.04.2021 ,^as, void, illegal and contrary to the^provisions of lncome-tax Act and ultra vires the Constitution of lndia.

¶910

rA NO.1 2022

¶911

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 reassessment proceedings initiated by issuing notice u/s 148 of^the

¶912

Act vide Document ldentification No.(DlN) ITBA/AST/S/14812021-2211033899207 (1) dt. 30.06.20:21.

¶913

tA NO.z 2022 Between:

¶914

The Assistant Commissioner of lncome-tax, Central^{Circle1(4), Aayakar} Bhawan, 3asheerbagh, Hyderabad-500004.

¶915

The Central Board oiDire6t Taxes, Department^{of Revenue, Ministryof} Finance,^,3ovt. of lndia, Secretariat Buildings,^{New Delhi- 'l '10001.} Represerted by its Chairman

¶916

Th6 Union of lridia, Ministry of Finance,^{Central Secretariat, North Block, New} Delhi-1 10001 . Represented by its Secretary.

¶917

...PETITIONER

¶918

AND

¶919

M/s Vidyadhara Estates, # 315,3rd Floor, Sanali^{Mall,Abids,Hyderabad-500001} Represented by Managing Partner.

¶920

...Respondent

¶921

Petition under Section 151 CPC^praying that in the circumstances^stated in the affidavit l'iled in support of the^petition, the High Court^{may be pleasedto} vacate the interim order dated 04/03/2022^{passed in lA No 1 of 2022in W.P no} 11377 of 2022.

¶922

Counsel for the. Petitioner: SRl. SRI KRISHNA KOUNDANYA,^{SENIOR COUNSIL} ALONGH WITH SRI. DUNDU MANMOHAN

¶923

Counsel for th€. Respondent Nos.1 & 2: SRI B. NARASIMHA^SHARMA

¶924

(sc FoR rNcoME TAX)

¶925

Counsel for ther Respondent No.3: B. MUKHERJEE, ADVOCATE^{FOR SRI} NAMAVARAPU RAJESHWARA RAO, ASSISTANT SOLICITOR GENERAL

¶926

wRtT PETITION NO.11425 2022

¶927

Between:

¶928

M/s Hiranya Grarbha Estates, # 305, 3rd Floor, Sanali Mall, Abids,^Hyderabad- 500001. Represented by Managing Partner.

¶929

...'ET.T'ONER

¶930

AND

¶931

1 . The Assi:;tant Commissioner of lncome-tax, Central Circle^1(4), Aayakar Bhawan, Basheerbagh, Hyderabad-500004.

¶932

The Cenlral Board of Direct Taxes Department of Revenue, Ministry^of Finance, Govt. of lndia, Secretariat Buildings, New Delhi^{- 1 10001.} Represerrted by its Chairman.

¶933

Th6 Union of lridia, Ministry of Finance, Central Secretariat, North^{Block, New} Delhi-1^{'t (1001} . Represented by its Secretary.

¶934

()l

¶935

...RESPONDENTS

¶936

Petition under Article 226 of lhe Constitution of lndia^praying that in the circumstances stated in the affidavit filed therewith, the High Court may^be pleased to issue a writ, order or direction, more particularly one in the nature of Writ of Mandamus, by declaring the impugned notice issued by the 1st respondent vide Document ldentification No.(DlN) ITBA/AST/S/148120212211033899167(1) dt. 3010612021, without following the due^procedure of^Law that too by taking shelter under the^unco nstitutional^{explanations insertedin} CBDT notification nos. 2012021 dt.31lO3l2O21 and 3Bl2O21^{dt.2710412021} ,^as, void, illegal and contrary to the^provisions of lncome{ax Act and^{ultra vires the} Constitution of lndia.

¶937

tA NO.1 2022

¶938

Petition under Section 151 CPC^praying that in the^{circumstancesstated} in the affidavit filed in support of the^petition, the High^{Court maybe pleased to} suspend the reassessment^{proceedings initiated by issuing noticeu/s 148 of the} Act vide Document ldentification No.(DlN) ITBA/ASTiS/14812021-2211033899'167 ('t) dt. 3010612021.

¶939

tA NO.2 2022

¶940

Between:

¶941

1 . The Assistant Commissioner of lncome-tax, Central Circle^1(4),Aayakar Bhawan, Basheerbagh, Hyderabad-500004.

¶942

The Central Board oiDire6t Taxes Department^{of Revenue,Ministryof} Finance, Govt. of lndia, Secretariat Buildings, New Delhi^{- 1'10001.} Represented by its Chairman.

¶943

The Union of lridia, Ministry of Finance, Central^{Secretariat,NorthBlock, New} Delhi-1 10001 . Represented by its Secretary.

¶944

...Respondents

¶945

AND

¶946

M/s Hiranya Garbha Estates, # 305, 3rd Floor, Sanali^{Mall, Abids,Hyderabad-} 500001 . Represented by Managing Partner.

¶947

...Petitioner

¶948

Petition under Section 151 CPC^praying that^{in the circumstancesstated} in the affidavit filed in support of the^petition, the^{High Court may be pleased to} vacate the interim order daled O410312022^{passed in l.A No} I^{ot 2022in W.P No} 11425 of 2O22.

¶949

(r-1

¶950

Counsel for the Petitioner: SRl. SRI KRISHNA KOUNDANYA, SENIOR COUNSIL ALONGH WITH SRI. DUNDU MANMOHAN

¶951

Counsel forthe Respondent Nos.1 & 2: SRI B. NARASIMHA SHARMA

¶952

(sc FoR rNcoME TAX)

¶953

Counsel for the Respondent No.3: B. MUKHERJEE, ADVOCATE FOR SRI NAMAVARAPU RAJESHWARA RAO, ASSISTANT SOLICITOR GENERAL

¶954

WRIT PET|TION 11483 2022

¶955

Between:

¶956

M/s Hiranya Garbha Developers, # 306, 3rd Floor, Sanali Mall, Abids, Hyderabad50000'l . Represr:nted by Managing Partner.

¶957

...PETITIONER

¶958

AND

¶959

1 . The Assistant Commissioner of lncome-tax, Central Circle 1(4), Aayakar Bhawan, lSasheerbagh, Hyderabad-500004.

¶960

The Central Board of Direct Taxes, Depa(ment of Revenue, Ministry of Finance,^(iovt. of India, Secretariat Buildings, New Delhi -^{'l '10001} . Represented by its Chairman.

¶961

The Union of lndia, Ministry of Finance, Central Secretariat, North Block, New Delhi-1 10301 . Represent d by its Secretary.

¶962

...RESPONDENTS

¶963

Petition urnder 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 issur: a writ, order or direction, more particularly one in the nature of Writ of Mandamus, by declaring the impugned notice issued by the 1st respondent virle Document ldentification No.(DlN) ITBA/AST/S/14812021221'1033899164,:1) dt. 3OlOOl2O21 , without following the due procedure of Law that too by taking shelter under the unconstitutional explanations inserted in CBDT notification nos. 2Ol2O21 dt.31lO3l2O21 and 3812021 dt.2710412O21 , as, void, illegal and contrary to the provisions of Income-tax Act and ultra vires the Constitution of India.

¶964

tA NO.1 2022

¶965

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 reassessment proceedings initiated by issuing notice u/s 148 of the Act vide [)ocument ldentification No.(DlN) ITBA/AST/S/148120212211033899164(1) dt. 301OG12021 , and may pass such other order(s) as the Honble Court cleems fit and proper in the interests of substantial justice, as otherwise the Petitioner would be put to irreparable loss and severe injury.

¶966

¶967

Counsel for the Petitioner: SRl. SRI KRISHNA KOUNDANYA, SENIOR COUNSIL ALONGH WITH SRI. DUNDU MANMOHAN

¶968

Counsel forthe Respondent Nos.1 & 2: SRI B. NARASIMHA SHARMA

¶969

(sc FoR rNcoME TAX)

¶970

Counsel for the Respondent No.3: B. MUKHERJEE, ADVOCATE FOR^SRI NAMAVARAPU RAJESHWARA RAO. ASSISTANT SOLICITOR GENERAL

¶971

wRrT PETTTTON NO.11495 2022

¶972

Between:

¶973

M/s Vaisaali Developers, # 308, 3rd Floor, Sanali Mall, Abids, Hyderabad-500001. Represented by Managing Partner'

¶974

...pETrroNER

¶975

AND

¶976

'1 . The Assistant Commissioner of lncometax, Central Circle 1(4), Aayakar Bhawan, Basheerbagh, Hyderabad-500004.

¶977

The Central Board of Direct Taxes, Department of Revenue, Ministry of Finance, Govt. of lndia, Secretariat Buildings, New Delhi^{- 1 10001.} Represented by its Chairman.

¶978

The Union of lndia, Ministry of Finance, Central Secr.etariat,^{NorthBlock, New} Delhi-1 10001 . Represented by its Secretary.

¶979

...RESPONDENTS

¶980

Petition under Article 226 of lhe Constitution of lndia^{prayingthat in the} circumstances stated in the affidavit filed therewith,^{the High Court maybe} pleased to issue a writ, order or direction, more particularly one in the nature of Writ of Mandamus, by declaring the^{impugnednotice issuedby the'1st} respondent vide Document Identification^{No.(DlN)ITBA/AST/S/14812021-} 2211033899181(1) dt. 30.06.2021, without following^{the due procedureof Law} that too by taking shelter under the unconstitutional^{explanations insertedin} CBDT notification nos. 2012021 dt.31 .03.2021 and^{3812021 dt.27.04.2021'as'} void, illegal and contrary to the^provisions of lncome-tax^{Act and ultra vires the} Constitution of lndia.

¶981

IANO-1 2022

¶982

Petition under Section 151 CPC^praying that^{in the circumstancesstated} in the affidavit filed in support of the^{petition,the High Court may be pleased to} suspend the reassessment^{proceedings initiated by issuing noticeu/s 148 of the} Act vide Document ldentification No.(DlN)^{ITBA/AST/S/14812021'2211033899181} (1) dt. 30.06.2021.

¶983

Counsel for the Petitioner: SRl. SRI KRISHNA^{KOUNDANYA, SENIOR COUNSIL} ALONGH WITH SRI. DUNDU MANMOHAN

¶984

¶985

Counsel for the Respondent Nos.1 & 2: SRI B. NARASIMHA SHARMA

¶986

(sc FoR tNcoME TAX)

¶987

Counsel for the Respondent No.3: B. MUKHERJEE, ADVOCATE FOR SRI NAMAVARAPU RAJESHWARA RAO, ASSISTANT SOLICITOR GENERAL

¶988

Between:

¶989

wRfT PETIT|ON 11s10 2022

¶990

M/s^Jeta_Vanarn .Developers, t 391,3'd Floor, Sanali Mall, Abids, Hyderabad500001 . Represonted by Managing Partner.

¶991

...PETITIONER

¶992

AND

¶993

The Assistant Commissioner of.lncome{ax, Central Circle 1(4), Aayakar Bhawan, lSasheerbagh, Hyderabad-500004.

¶994

The Central Board of Direct Taxes, Department of Revenue, Ministry of Finance,^(iovt. of lndia, Secretariat Buildings, New Delhi - i i000i.^' Represen:ed by its Chairman.

¶995

3 Itrq 9l,p^rL^{gl lndia,Ministryof Finance, Central Secretariat, North Block, New} Delhi-1 10r)01. Representeil by its Secretary.

¶996

...RESPONDENTS

¶997

Petition under Article 226 of the Constitution of India praying that in the circumstances :;tated in the affidavit filed therewith, the High Court may be pleased to issuer a writ, order or direction, more particularly one in the nature of Writ of Mandanus, by declaring the impugned notice issued by the 1st respondent vide Document Identification No.(DlN) tTBA/AST/S/148t20212211033899200(1) dt. 30.06.2021 , without foilowing the due procedure of Law that too by taking shelter under the unconstitutional explanations inserted in CBDT notification nos. 2Ol2O21 dt.31 .O3.2O21 and 3Bl2O21 dt. 27.O4.2O21, as, void, iltegal and contrary to the provisions of lncome{ax Act and ultra vires the Constitution of lndia.

¶998

tA NO.1 2022

¶999

Petition u'rder section 1 51 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 reassessment proceedings initiated by issuing notice u/s^.l4g of the Act vide Document ldentification No.(DlN) lrBA/AST/s/i4Bl2o21-z2t 1033899200(1 ) dt. 30.06.2021 .

¶1000

¶1001

Counsel for the Petitioner: SRl. SRI KRISHNA KOUNDANYA, SENIOR COUNSIL ALONGH WITH SRI. DUNDU MANMOHAN

¶1002

Counsel for the Respondent Nos.1 & 2: SRI B. NARASIMHA SHARMA

¶1003

(sc FoR tNcoME TAX)

¶1004

Counsel for the Respondent No.3: B. MUKHERJEE, ADVOCATE FOR SRI NAMAVARAPU RAJESHWARA RAO, ASSISTANT SOLICITOR GENERAL

¶1005

wRtT PET|T|ON NO.116't9 2022

¶1006

Between:

¶1007

M/s Vikrama Developers, # 309, 3rd Floor, Sanali Mall, Abids, Hyderabad-50000'1 . Represented by Managing Partner.

¶1008

...PETITIONER

¶1009

AND

¶1010

The Assistant Commissioner of lncome{ax, Central Circle 1(4), Aayakar Bhawan, Basheerbagh, Hyderabad-500004.

¶1011

) The Central Board of Direct Taxes, Department of Revenue, Ministry of Finance, Govt. of lndia, Secretariat Buildings, New Delhi - 1 1000'1 . Represented by its Chairman.

¶1012

The Union of lndia, Ivinistry of Finance, Central Secretariat, North Block, New Delhi-l 10001. Represented by its Secretary

¶1013

..RES'ONDENTS

¶1014

Petition under Article 226 of |he Constitution of lndia praying that in the circumstances stated in the affidavit filed therewith, the High Court may be pleased to issue a writ, order or direction, more particularly one in the nature of Writ of Mandamus, by declaring the impugned notice issued by the 1st respondent vide Document ldentification No.(DlN) ITBA/AST/S/148120212211033899189(1) dt. 30lOGl2O21 , without following the due^procedure of Law that too by taking shelter under the unconstitutional explanations inserted in CBDT notification nos. 2Ol2O21 dt.3110312021 and 3812021 dt.2710412021, as, void, illegal and contrary to the provisions of lncome-tax Act and ultra vires the Constitution of lndia.

¶1015

lA NO.1 2022

¶1016

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 reassessment^proceedings initiated by issuing notice u/s¹⁴⁸ of the Act vide Document ldentification No.(DlN) ITBA/AST/S/14812021-221103389918S (1) dt. 3oto6t2o21.

¶1017

¶1018

Counsel for the Petitioner: SRl. SRI^{KRISHNA KOUNDANYA, SENIOR COUNSIL} ALONGH WITH SRI. DUNDU MANMOHAN

¶1019

Counsel for tlre Respondent Nos'1 &^{2: SRIB. NARASIMHA SHARMA} (sc FoR INCoME TAX)

¶1020

Counsel for the Respondent^{No.3: B. MUKHERJEE, ADVOCATEFORSRI} NAMAVARAPU RAJESHWARA^{RAO, ASSISTANT SOLICITOR GENERAL}

¶1021

WRIT PETITION NO,11848 2022

¶1022

Between:

¶1023

Ruchika Agarvval, D/o. I\Ianmohan^Agarwal lged^{about.29.ygars' Occ: B-q.l!gi.,} R/o. H. No:5-{i-108/l, Pan Bazar Rahigunj,^{Secunderabad, Tetangana-500003.}

¶1024

...PETITIONER

¶1025

AND

¶1026

The lncome Tax Officer, Ward 14(1),^I T^{Tower, AC Guards,fvlasabTank,} Hvderalrad-500004.

¶1027

The Central Board of Direct Taxes, Department^{of Revenue,Ir/inistryof} Financr:, Govt. of lndia, Secretariat Buildings,^{New Delhi - 1 10001. Repby its} Chairm,an

¶1028

3 The Un on of lndia, Ministry of Finance, Central^{Secretariat, North Block, New} Delhi-1 10001. Represented by its Secretary

¶1029

...RESPONDENTS

¶1030

Petitior under Article 226 of the Constitution^{of lndiaprayingthat in the} circumstancer; stated in the affidavit filed^{therewith,the High Court may be} pleased to iss;ue a writ, order or direction, more^particularly one^{in the nature of} Writ of ManCamus, by declaring the impugned^{notice issuedby the 1st} respondent vide Document ldentification^{No.(DlN)ITBA/AST/S/14812021-} 22t1O3333881>-O(1) d1.08.06.2021, without following^{the due procedure of Law} that too by taking shelter under the unconstitutional^{explanations insertedin} CBDT notificzrtion nos. 2012021 dt.31.03.2021 and^{3812021 dt.27.O4-2021} ,^as' void, illegal and contrary to the^provisions of lncometax^{Act and ultra vires the} Constitution of lndia.

¶1031

tA NO.1

¶1032

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 pleasedto} suspend the reassessment proceedings initiated by issuing^{noticeu/s 148 of the} Act vide Do:ument ldentification No.^(DlN) ITBA/ AST lS^{1148 12021'221} 1 033338820( r ) dt.08.06.2021.

¶1033

¶1034

Counsel for the Petitioner: SRl. SRI KRISHNA KOUNDANYA, SENIOR COUNSIL ALONGH WITH SRI. DUNDU SASHANK MANMOHAN

¶1035

Counsel for the Respondent Nos.1 & 2: SRI K. RAJI REDDY

¶1036

(sc FoR rNcoME TAX)

¶1037

Counsel for the Respondent No.3: B. MUKHERJEE, ADVOCATE FOR SRI NAMAVARAPU RAJESHWARA RAO, ASSISTANT SOLICITOR GENERAL

¶1038

wRtTPETTTION NO.11902 2022

¶1039

Between:

¶1040

Namit Agarwal, S/o Manmohan Agarwal aged about 3l^years, Occ. Business H.^No. 5-5-108/'1 , Pan Bazar Ranigunj, Secunderabad, Telangana-500003-

¶1041

...PETITIONER

¶1042

AND

¶1043

The Income Tax Officer, Ward 12(1), AaykarBhawan, Basheer^Bagh, Hyderabad-500004.

¶1044

The Central Board of Direct Taxes, Department of Revenue,^Ministry of Finance, Govt. of lndia, Secretariat Buildings, New Delhi -^{1 10001.} Represented by its Chairman.

¶1045

3 The Union of lndia, Ministry of Finance, Central Secretariat,^{NorthBlock,New} Delhi-1 10001 . Rept-, by its Secretary.

¶1046

...RESPONDENTS

¶1047

Petition under Article 226 of the Constitution of lndia^praying that^{in the} circumstances stated in the affidavit filed therewith, the^{High Court maybe} pleased to issue a writ, order or direction, more^particularly one in the nature of Writ of Mandamus, by declaring the impugned notice^issued by the^1st respondent vide Document ldentification No.(DlN)^{ITBA/AST/Si14812021-} 2211033328193(1) d1.08.06.2021, without following^{the due procedure of Law} that too by taking shelter under the unconstitutional^{explanations insertedin} CBDT notification nos. 2012021 dt.31 ,03.2021 and^{3812021 dt.27.O4.2021,as,} void, illegal and contrary to the^provisions of^{lncometax Act and ultra vires the} Constitution of lndia.

¶1048

tA NO.1 2022

¶1049

Petition under Section 151 CPC^praying that^{in the circumstancesstated} in the affidavit filed in support of the^petition, the^{High Court may be pleased to} suspend the reassessment^{proceedings initiated by issuing noticeu/s 148 of the} Act vide Document ldentification No.(DlN)^{ITBA/ AST/ S /14812021- 221} 1033328193 (1), dt.0s.06.2021 , and may^{pass such other order(s) as the Honble}

¶1050

1()

¶1051

Court deems fit and^proper in the interests of substantial^{justice, as otherwise the} Petitioner woulc be^put to irreparable loss and severe^injury.

¶1052

Counsel for the Petitioner: SRl. SRI KRISHNA KOUNDANYA,^{SENIOR COUNSIL} ALONGH WITH SRI, DUNDU SASHANK MANMOHAN

¶1053

Counsel for the Respondent Nos.1 & 2: SRI B. NARASIMHA^SHARMA

¶1054

(sc FoR rNcoME TAX)

¶1055

Counsel for the Respondent No.3: B. MUKHERJEE, ADVOCATE^{FOR SRI} NAMAVARAPU RAJESHWARA RAO, ASSISTANT SOLICITOR^GENERAL

¶1056

WRIT PETITION NO.11995 2022

¶1057

Between:

¶1058

lvl/s. Advaita Estates, # 301, 3rd Floor, Sanali Mall, Abids,^Hyderabad -^500001. Represented by Managing Partner' ...pETrroNER

¶1059

AND

¶1060

1 . The Assis.tant Commissioner of lncometax, Central Circle 1(4), Aayakar Bhawan, 3asheerbagh, Hyderabad 500004

¶1061

The Central Board of Direct Taxes, Department of Revenue, Ministry of Finance,^,3ovt. of lndia, Secretariat Buildings, New Delhi^{- '1 10001.} Represented by its Chairman.

¶1062

Thd Union of lridia, Ministry of Finance, Central Secretariat, North^{Block, New} Delhi-1 10001 . Represented by its Secretary.

¶1063

...RESPONDENTS

¶1064

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 issu -. a writ, order or direction, more particularly one in the nature of Writ of Mandamus, by declaring the impugned notice issued by the 1st respondent vide Document Identification No.(DlN) ITBA/AST/S/148120212211033899158(1) dt. 3OlOGl2O21 , without following the due^procedure of Law that too by tat:ing shelter under the unco nstitutional explanations inserted in CBDT notificatirn nos. 2Ol2O21 dt.31lO3l2O21 and 3812021 d|.2710412O21, as, void, illegal anc contrary to the provisions of lncome - tax Act and ultra vires the Constitution of lndia.

¶1065

lA NO.1 2022

¶1066

Petition under Section 151 CPC praying that in the circumstances stated in the affidavit 'iled in support of the petition, the High Court may be^pleased to suspend the re,assessment proceedings initiated by issuing notice u/s^'148 of the Act vide Document ldentification No.(DlN) ITBA/AST/S/148/2021 22l103389915e (1)dt. 3010612021 .

¶1067

¶1068

Counsel for the Petitioner: SRl. SRI KRISHNA^{KOUNDANYA, SENIOR COUNSIL} ALONGH WITH SRI. DUNDU MANMOHAN

¶1069

Counsel for the Respondent Nos.1 & 2: SRI^{B. NARASIMHA SHARMA}

¶1070

(sc FoR lNcoME rAx)

¶1071

Counsel for the Respondent No.3:^{B. MUKHERJEE,ADVOCATE FORSRI} NAMAVARAPU RAJESHWARA RAO,^{ASSISTANT SOLICITOR GENERAL}

¶1072

wRtT PETITION NO.12017 2022

¶1073

Between:

¶1074

M/s Upanishat Estates, # 313, 3rd^{Floor,Sanali Mall, Abids, Hyderabad-500001-} Represented by Managing Partner.

¶1075

...pETlTloNER

¶1076

AND

¶1077

1 The Assistant Commissioner of lncome{ax,^{Central Circle 1(4), Aayakar} Bhawan, Basheerbagh, Hyderabad-500004.

¶1078

2 The Ceritral Board oIDirelt^{Taxes, Department of Revenue,lvlinistryof} Finance, Govt. of lndia, Secretariat^{Buildings,New Delhi - 1 10001.}

¶1079

J The Uniirn of lndia, tvlinistry of^{Finance,Central Secretariat' NorthBlock, New} Delhi-1^'10001, Represented^{By lts} Secretary

¶1080

...RES'ONDENTS

¶1081

Petition under Article 226 of^{the constitutionof lndiaprayingthat in the} circumstances stated in the^{affidavit filed therewith,the High court maybe} pleased to issue a writ, order or direction,^{more particularlyonein the nature of} Writ of Mandamus, by declaring the^{impugnednotice issuedby the1st} respondent vide Document^{ldentificationNo.(DlN)ITBA/AST/S/14812021-} 2211033899156(1) dt.^3010612021 ,^{without following the due procedureof Law} that too by taking shelter^{underthe unconstitutional explanations insertedin} CBDT notification nos.^{20t2021 dt.3110312021 and 3812021dl.27lo4l202'1, as,} void, illegal and contrary to^{the provisionsof Income-tax Act and ultra vires the} Constitution of lnd^ia.

¶1082

tA NO.1 2022

¶1083

Petition under section^{151 CPC prayingthat in the circumstancesstated} in the affidavit filed in^{supportof the petition,the High court may be pleased to} suspend the reassessment^{proceedings initiated by issuing noticeu/s 148 of the} Act vide Document ldentification^{No.(DlN)ITBA/AST/S/14812021-2211033899156} (1) dt. 30/06/2 O21 , and may^pass such^{other orde(s) as the Hon'bleCourt}

¶1084

deems fit and proper in the interests of substantial^justice, as otherwise the Petitioner would be put to irreparable loss and severe injury.

¶1085

Counsel for the Petitioner: SRl. SRI KRISHNA KOUNDANYA, SENIOR COUNSIL ALONGH WITH SRI. DUNDU MANMOHAN

¶1086

Counsel for the Respondent Nos.1 & 2: SRI B. NARASIMHA SHARMA

¶1087

(SC FOR INCOME TAX)

¶1088

Counsel for the Respondent No.3: B. MUKHERJEE, ADVOCATE FOR SRI NAMAVARAPU RAJESHWARA RAO, ASSISTANT SOLICITOR GENERAL

¶1089

wRrT PET|T|ON NO.12914 2022

¶1090

Between

¶1091

MRKR Construc:tions And lndustries Private Limited, B-2-26BlDlA Aurora Colony, Road No.3 Banjrlra Hills Hyderabad 500034, Rep. by Managing Director.

¶1092

...PETITIONER

¶1093

AND

¶1094

The Assistant Commissioner of lncome Tax, Central Circle-2(4),Aaykar Bhawan, Cpposite Lb Stadium,Basheer Bagh, Hyderabad, Telangana, 500004.

¶1095

The Central Board of Direct Taxes, Department of Revenue, Ministry of Finance,^,3ovt- of lndia, Secretariat Buildings, New Delhi - 1 10001 . Represented by its Chairman.

¶1096

The Union of lndia, Ministry of Finance, Central Secretariat, North Block, New Delhi-'1 10001 .

¶1097

...RESPONDENTS

¶1098

Petition rrnder Article 226 of the Constitution of lndia praying that in the circumstances stated in the affidavit filed therewith, the Hiqh Court may be pleased to issue a writ, order or direction, more particularly c-e in the nature of Writ of Mandcrmus, by declaring the impugned notice issued by the 1st respondent vide Document ldentification No.(DlN) ITBA/AST/S/14812021221033894251(1) dt.30/06/202'l , without following the due procedure of law that too by taking shelter under the u nconstitutional explanations inserted in CBDT notification nos.2012021 dL.3110312021 and 3812021 dt.27lO4l2O21, as, void, illegal and corrtrary to the provisions of lncome-tax Act and ultra vires the Constitution of ndia.

¶1099

lA NO.l 2022

¶1100

Petition under Section^'151 CPC praying that in the circumstances stated in the affidavit 'iled in support of the petition, the High Court may be pleased to suspend the re,assessment proceedings initiated by issuing notice u/s 148 of the

¶1101

7.1

¶1102

Act vide Document ldentification No.(DlN) ITBA/AST/S/1481202122 I 1 03389 425 1 (1 ) dt.30 t 06 t2021 .

¶1103

Counsel for the Petitioner: SRI. SRI KRISHNA KOUNDANYA, SENIOR COUNSIL ALONGH WITH SRI. DUNDU MANMOHAN

¶1104

Counsel for the Respondent Nos.1 & 2: SRI B. NARASIMHA SHARMA

¶1105

(sc FoR tNcoME TAX)

¶1106

Counsel for the Respondent No.3: B. MUKHERJEE, ADVOCATE FOR SRI NAMAVARAPU RAJESHWARA RAO, ASSISTANT SOLICITOR GENERAL

¶1107

wRtT PETITION NO.12978 2022

¶1108

Between:

¶1109

Raghunadha Reddy Meda, age 56^years, 8-2-268lDlA,^{Plot No.7, AuroraColony,} Road No.3, Baniara Hills, Hyderabad 500034.

¶1110

...,ETITIONER

¶1111

AND

¶1112

The Assistant Commissioner of lncome Tax, Central Circle-2(4), Aaykar Bhawan, Opposite Lb Stadium, Basheer Bagh, Hyderabad,^Telangana, 500004.

¶1113

The Central Board of Direct Taxes, Department of Revenue, Ministry of Finance, Govt. of lndia, Secretariat Buildings, New Delhi^{- 1 10001.} Represented by its Chairman.

¶1114

The Union of India, Ministry of Finance, Central Secretariat,^{NorthBlock, New} Delhi-1^'1ooo1 '

¶1115

...RESP.NDENT'

¶1116

Petition under Article 226 of the Constitution of^{India prayingthat in the} circumstances stated in the affidavit filed therewith, the^{High Court maybe} pleased to issue a writ, order or direction, more particularly one in the nature of Writ of Mandamus, by declaring the impugned notice^issued by the^{l st} respondent vide Document ldentification No.(DlN)^{ITBA/AST/S/14812021'} 2211033894299(1) dt.30.06.2021, without following the due^{procedureof law that} too by taking sheller under the u nconstitutional^{explanations inserted in CBDT} notification nos.2Ot2021 d|.31 .03.2021 and 3812021^{dt.27.04.2021, as, void,} illegal and contrary to the^provisions of lncome-tax^{Act and ultra viresthe} Constitution of lndia.

¶1117

tA NO.1 2022

¶1118

Petition under Section 151 CPC^praying that in the^{circumstancesstated} in the affidavit filed in support of the^petition, the^{High Court may be pleased to} suspend the reassessment^proceedings initiated^{by issuing notice u/s 148 of the}

¶1119

¶1120

Act vide Document ldentification No.(DlN) ITBA/AST/ S/148120212211033894299(1)dt 30.06.2021 , and may^pass such other orde(s) as the Hon'ble Court deems fit and proper in the interests of substantial^justice, as otherwise the P€rtitioner would be put to irreparable loss and severe injury. Counsel for the Petitioner: SRl. SRI KRISHNA KOUNDANYA, SENIOR COUNSIL ALONGH WITH^ISRI. DUNDU MANMOHAN

¶1121

Counsel for the Respondent Nos.'l & 2: SRI B. NARASIMHA SHARMA (sc FoR lNcoME TAX)

¶1122

Counsel forthe Respondent No.3: B. MUKHERJEE, ADVOCATE FOR SRI NAMAVARAPU RAJESHWARA RAO, ASSISTANT SOLICITOR GENERAL

¶1123

The Court made the following: COMMON ORDER

¶1124

THE HONOURABLE SRI JUSTICE UJJAL BHUYAN

¶1125

AND

¶1126

THE HONOURABLE MRS JUSTICE SUREPALLI NANDA

¶1127

WRIT PETITION Nos.33919, 23470 ,26A73, 27937, 30420, 30446.30899 34944 34949,34954 34974, 3_6-pq& 39p12-of 2O2L atd.4a99. 6483, 6199,,5191, 650s. 6513. 6526 , 6540. 6560. 6s74,6617.662o, Q04,66^{23, 6624.6638.} 6654,664L.6A62 76At 7BOt,7902 ,7932.7938.80 88, 8147. 8403,87O1 6, LL202 t1214, 11335 11377 LL425 11483 11495 I 1510 11619 11848 11902 11995 !?oL7,l2g11e,¹² 978 of 2O22

¶1128

qqU!4AN IRDEE: per l{on'bte Sri.tustice ujjal r)huuan)

¶1129

I{eard Mr. Srikrishna Koundanya, lcarned Scnior Counsel for the petitioners along with Mr. A.V.A.Siva Kartikeya, Mr. K.Raghavendra Rao, Mr. C.V.Narasimham, Mr. A.V.Raghu Ram, Mr. Karthik Pavan Kumer, Mr. C.P.Ramaswami, Mr. M.Naga Deepak, Mr. K.Vijay Kumar, Ms. G.Sumathi, Mr. Gandham Durga Bose, Mr. T.Archan Kumar, Mr. Dundu Ma.nmohan & Mr. Dundu Sashank Manmohan, learned counsel for the petitioners. We have also hcard Mr. B.Narasimha Sarma, Mr. J.V.Prasad & Mr. A.Radha Krishna, learncd Standing Counsel for Incomc Tax Department for thc respondents as

¶1130

¶1131

UB,J & SN,J w.P. No.33919 of 2021&batch

¶1132

well as Mr'. B.Mukherjee, learned counsel appearing^on bchalf of Mr. N.Rajeshu,ar Rao, learned Assistant Solicitor General ol lndia appcaring on bchalf of Union of india

¶1133

In all the writ petitions in this bunch, challenge has ber:n made to the legality and validity of notices^issued by the assessing officer under Section 148 of the^Income Tax Act, 1961 (briefly referred to hereinafter as the Actl. All the notices are post 01 .O4.2O27, but issued under the unamended provision of Section 148 of the Act.

¶1134

By the aforesaid notices, assessing officer proposed to assess/ re-assess income of the petitioners for the respective assessment^years on the^ground that^{he has} reasons to believe that income chargeable to tax^had escaped assessment.

¶1135

Contention of the petitioners is that^Section 148,4 of the Act has been inserted in the Act by^{way of} recent amendment and which has come into^{effect from} O1.O4.2021 . As pcr Section 14BA ol the Act, the^assessing

¶1136

¶1137

UB,J & SN,J W. P. No. 339 1 9 of 202 1 &batch

¶1138

officer is required to conduct an enquiry with the approval of the specified authority with respect to the information suggesting that income chargeable to tax has escaped assessment prior to issuing any notice under Section 148 of the Act. He is a-lso required to provide an opportunity of hearing to the assessee and to consider a reply of the assessee. ThercaJtcr, under Scction 148A(d) of the Act, he has to take a decision on the basis of the available materials including reply ol the assessee as to whether it is a fit case for reopening and only thereafter and if he is satisfied that it i s a fit case for reopening, then notice under Section 148 of the Act is required to be issued.

¶1139

The impugned notices have been challenged in the present batch of writ petitions on the ground that the procedure laid down under Section 14BA of the Act has not been followed, which has rendered the impugned notices null and void.

¶1140

In ail thc writ pctitions, notices were issued and the impugned noticcs havc bccn staycd.

¶1141

UB,J & SN'J W P. No.339 I 9 ol'^{2O21 &batch}

¶1142

¶1143

lt may bc mentioned^{that scveralHigh Courts} had passed^{judgmentssetting asidc such noticesincluding} the Higtr Court^{of Judicatureat Allahabadin Writ Tax} No.524 l2O2l, against^{which Unionof India filed Special} kave Petitions.^{On leave beinggranted, Civil Appeal} No.3O05/2O22^{(Union of India vs' Ashish Agarwal) along} with otl-rer connccted^{Civii Appealswere heard by the} Supreme Court and^{decided uide tlne judgment artd order} dated O4.05.2022,^{winidn has since been reportedin 2022} SCC Online^{SC 543. After analysing the provisionsof the} Act fror:r Sections^{147 to 151 of the Act, more particularly} the provisions^{containedinSection 14BA ofthe Act'} Suprerrre Court^{observed as follows:}

¶1144

Thus, the ncw^{provisions substituted by the} Finance Act, 2O2l^{beingremedialald} benevolent in^{natureand substitutedwith a} specihc aim and^{object to protect the rights ald} interest of thc^{assesseeas well as and the same} being in^{public intercst, the respectiveHigh} Courts havc rightly^{held that the bencfit of new} provisions shall be made^available even ln respect of thc proceedings^relaLing to past

¶1145

UB,J & SN,J W. P. No. 339 1 9 of 202 1 &bcnch

¶1146

)

¶1147

assessmcnt years, provided section 148 notice has bccn issucd on or after I st April, 2O2l . We arc in complctc agrcement with the view taken by the various High Courts in holding so."

¶1148

[{ou,ever, taking the vicw that judgments of the High Courts would result in no re-assessment proceedings at all, Suprcme Court proposed to modify the^judgments and orders passed by various High Courts in thc following manner:

¶1149

"8 l"lowever, at the same time, the judgments of the several I{igh Courts would result in no reasscssment proceedings at aJl, evcn if the same are permissible under the Finance Act,2O2l and as per substituted sections 147 to 151 of the IT Act, The Rcvcnue cannot bc made remediless and the object and purpose of reassessment proceedings cannot be frustrated. It is true that duc to a bonafide mistake and in view of subsequent extension of time vide various notifications, thc Revenue issued the impugned notices under section 148 after the amendment was enforced w.e.f. O1-04.2021, under the unamended section 148. In our view the same ought not to have been issued under thc unamended Act ald ought to have been issued under the substituted^provisions of sections 147 to 151 of the IT Act as per the l,'inance Lct, 2021.

¶1150

ut),.] & sN,J W.P. No.33919 of 2O21&batch

¶1151

'lhere appears to bc gcnuine non appiication of the amendmerrts as the officers of the l?evcnue may have been undcr a bonalidc belief that the amendments may not yct have been enforccd. 'lhcrcfore, we are of the opinion that some leeway must be shown in that rcgard which the I{igh Courts could have done so. Therefore, instead of quashing and setting aside the reassessment notices issucd under the unamended provision of IT Act, the I{igh Courts ought to havc passed an order construing thc notices issucd under unamended Act/ unamended provision of thc I'l' Act as those deemed to have been issued under section 148A of the I'f Act as pcr lhc new provision section I48A and the Revenuc ought to have becn permitted to proceed further with the reassessment proceedings as per the substituted provisions of scctions i47 to 151 of the IT Act as per the Financ e Act, 2021, subject to compliance of all the procedural requirements and the defences, which may be available to the assessee under the substituted provisions of sections 147 to 151 of the IT Act and which may be available under the Finance Act, 2O2l and in law. 'lherefore, we propose to modify the judgments :rnd orders passed by the respective High Courts as under:-

¶1152

(i) The respective impugned section 148 noticcs issued to the respective asscssccs

¶1153

UB,J & 5N,.1 W. t' - N o. 3 39 1 9 of 202 I &batch

¶1154

shall be deemed to have been issued undcr section l48A of the IT Act as substituted by the [rinance ftct,2O2l and treated to be show-causc notices in tcrms of scction 148A(b). The respective assessing ofhccrs shall within thirty days from today provide to the assessees the information and material relied upon by the Revenuc so that the assessees can reply to the notices within two weeks thcrcafter;

¶1155

(ii)

¶1156

'l'hc requirement of conducting any cnquiry with the prior approval of the specihed authority under section l48A(a) be dispensed with as a one-time measure vis-a-vis those notices which havc been issued under Section 148 of the unamendcd Act from Ol.O4.2O2l till date, including those which have been quashed by the I-Iigh Courts;

¶1157

(iii) The assessing offrcers shall thereafter pass an order in terms of secLion l48A(d) after following the due procedure as rcquircd under section 148A(b) in respect of each of the concerned assessees;

¶1158

(n,) All thc defcnces which may be available to thc asscssee under scction 149 and /or which may be available under the I.'inartce Act,2O2l a-rrd in law and whatcvcr rights

¶1159

¶1160

UB,J & SN,J W. P. No. 33 9 1 9 oJ' 2 O2 1 &batclt

¶1161

are availablc to the Assessing Off-rcer under thc Financc Act, 2O2l .rc kept open and/or shall continuc to be available and;

¶1162

(v) The present order shall substitutc / modib/ respective^judgments and orders passed by the respective High Courts quashing the similar notices issued under unamended section 148 of the ['l Act irrespective of whether thcy have been assailcd before ttris Court or not."

¶1163

Finally, the Civil Appeals were allowed in part and judgments of the various High Courts have been modilied and substitutcd as under:

¶1164

.10. In view of the above and for the reasons stated above, the prcsent Appeals are ALLOWED IN PART. The impugned common^judgmcnts a-nd orders passed by the High Court of Judicature at Allahabad in W.T. No. 524 /2021 and other allied tax appeals/ petitions, is/are hercby modified and substituted as under:-

¶1165

(i) The impugned section 148 noticcs issued to the respective assessees which^were issued under unamended section I4[J of the IT Act, which were the subjcct matter of writ petitions before the various

¶1166

UI],J & SN,J W. P.No.33919 c>f 2O21&batch

¶1167

respcctive l{igh Courts shall bc deemed to havc becn issucd undcr scction l48A of thc IT Act as substitutcd by the l,-inance Act., 2O2l and construed or treated to bc show-cause notices in terms of section 1484(b). The assessing officer shall, within thirty days from today provide to tJ:e respective assessees information and matcrial relied upon by thc Revenue, so that the assesees can reply to the showcause notices within two weeks thercafter;

¶1168

(ii)

¶1169

The rcquirement of conducting any enquiry, if required, with the prior approval of specificd authority under section 148A(a) is hercby dispensed with as a one-time measure vis-a-vis those notices which have been issued under section 148 of thc unamendcd Act from Ol..O4.2O2l till date, including those which have been quashed by the High Courts.

¶1170

Even otherwise as observed hereinabove holding any enquiry with the prior approval of specified authority is not mardatory but it is for the concerned Assessing Officers to hold any enquiry, if required;

¶1171

(iii) The assessing officers shall thereafter pass orders in terms of section 148A(d) in - -

¶1172

¶1173

t.,lJ.J & SN,J W. P. No.33919 of 2O2 I &batr:h

¶1174

respcct of each of the^concerned assessees;^'lhercafter after^followingthe procedurc as required undcr section^14BA may issue notice under section^148(as substituted);

¶1175

(iv) All defences which may be^{available to the} assesses including those available^under scction 149 of the IT Act and^{a-ll rights} and contentions which may^be available^to the concerned assessees and^lRevcnue under thc Finarce Acl,^{2O2l :rnd in law} shall continue to be available."

¶1176

Supreme Court also clarified that^{its decision in} Ashish Agarwal^{(supra) renderedon O4.05.2022was an} order pilssed under Article^{742 of thre Constitutionof India} and would be binding in all^{cases where similar notices} have e;ther been set aside by thc^{High Courts or are} pendinll adjudication before the High Courts-^{It has been} held as follows:

¶1177

'11. The present order shall be applicable PAI{ INDIA and all^judgments ald orders passed by^different High Courts on the issue and under^which similar notices which werc issued^aftel- Ol.O4.2O2l issued under section 148^{of the Act} are set aside and shall be^{governedbythe}

¶1178

¶1179

LII],J & SN,J W. P. No. 339¹ 9 oJ' 2 02 1 &batch

¶1180

I I

¶1181

present ordcr and shalt stand modil'icd to thc aforesaid extent.^'lhe prescnt ordcr is passcd in exercisc of powcrs undcr Article 142 of Lhe Constitution of lndia so as to avoid erny further appeals by the Revenue on the vcry issue by challenging similar^judgmcnts and orders, with a view not to burden this Court with approximately 900O apqeals. We also observe that present order sha-ll also govern the pending writ petitions, pending before various High Courts in which similar notices under Scction 148 of the Act issued after Ol.O4.2O2l arc under challenge."

¶1182

Mr. J.V.Prasad, learncd Standing Counscl has placed before us Instruction No.Ol 12022 dated 1 1.O5.2022 issued by thc Centra1 Board of Direct Ta-xe s (CBDT) issuing instructions to the assessing olficers regarding implementation of the judgment of thc Supremc Court in Ashish Agarwal (supra) which wc havc duly takcn note of.

¶1183

That being the position, the present batch of writ petitions would stand disposed of in terms ol the judgment of the Supreme Court in Ashish Agarwal (supra). However, there shall bc no ordcr as to costs.

¶1184

¶1185

i ),

¶1186

UBJ & S1/,.-/ W. I'. No. 3 3 9 1 9 of 2O2 1 &batch

¶1187

As a sequel, miscellancous applications

¶1188

pending, if an-v, in these Writ Petitions, shall stand cioscd.

¶1189

//TRUE COPY/I

¶1190

SD/.B.SATYAVATHI DEPUTY REGISTRAR (lt

¶1191

SECTTON OFFICER

¶1192

To,

¶1193

One CC to Sri A.V.A. Siva Kartikeya, Advocate IOPUC] 2. One CC to Sri A. Radha Krishna, SC for lncome Tax [OPUC] 3. One CC to Sri Namavarapu Rajeshwara Rao, Assistant Solicitor^General loPrrcl 4. One CC to Sri K. Raghavendra Rao, Advocate [OPUC] 5. One CC to Sri J.V. Prasad, SC for lncome Tax [OPUC] 6. One CC to Sri C.V. Narasimham, Advocate [OPUC] 7. One CC to Sri A.V. Raghu Ram, Advocate [OPUC] B. One CC to Sri M. Karthik Pavan Kumar, Advocate [OPUC] 9. One CC to Sri C.P. Ramaswami, Advocate [OPUC] 10.One CC to Sri M. Naga Deepak, Advocate [OPUC] 't'1 . One CC to Sri K. Raji Reddy, Senior SC for lncome Tax, [OPUC] 12.One CC to Sri K. Vijay Kumar, Advocate [OPUC] 13.One CC to M/s. G. Sumathi, Advocate [OPUC] '14. One CC to Mis. K. Mamata Chowdary, SC for lncome Tax [OPUC] 15.One CC to Sri Gandham Durga Bose, Advocate IOPUCI '16. One CC to Sri T. Archan Kumar, Advocate [OPUC] 17.One CC to Sri Dundu Manmohan, Advocate [OPUC] '18.One CC to Sri Dundu Sashank Manmohan, Advocate [OPUC] 19.One CC to Sri B.Narasimha Sharma, Advocate [OPUC] 20.Two CD Copies 21. One Spare Copy CHR G'V

¶1194

¶1195

HIGH COURT DATED:09t10612022

¶1196

COMMON ORDER

¶1197

WRIT PETlrflON Nos.33919, 23470, 2687 3, 27git7, 30420, 30446, 30ggg, 34944, 34949, 34954, 3497 4, 361^g0 & 36912 ot 2021and 4899, 6483, 6490, 6491, 6505, 6513, 6526, 6540, 6560, 6574, 6617,6620, 6621, 6623, 6624, 6639, 6654, 6691, 6962 ,7691, 780',1, 7902, 7932, 7939,^g0gg, 9147, 8403, 9701 , 9746,9496, 1 1202, 11214, 1 1335, 11377 , 11425, '11493,11495, 11510, 1 1619, 1 1949, 11902, 1 1995, 12017,129114 & 12978 of 2022

¶1198

IE 2[??

¶1199

DISPOSING OF TI.IE WRIT PETITIONS WITHOUT COSTS

¶1200

c./
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:->

Owens Corning Industries (India) Private Limited v. The Central Board of Direct Tax

Case brief

What is this about?

What did the court decide?

Owens Corning Industries (India) Private Limited v. The Central Board of Direct Tax

Case brief

What is this about?

What did the court decide?

What the court decided

A compact analysis

Issues for consideration

Cases cited

Statutes considered

Parties & counsel

Coram

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