IN THE HIGH COURT OF ANDHRA PRADESH AMARAVATI (Special Original Jurisdiction) WEDNESDAY ,THE SEVENTH DAY OF MAY TWO THOUSAND AND TWENTY FIVE PRESENT THE HONOURABLE SRI JUSTICE NINALA JAYASURYA AND THE HONOURABLE SRI JUSTICE TARLADA RAJASEKHAR RAO WRIT PETITION NO: 12256 OF 2025 ^ Between: M/s The Pedapadu Large Sized Cooperative Society Limited No. E864, Pedapadu Village, Pedapadu Mandal, West Godavari District - 534 437, Andhra Pradesh. Represented by its Chief Executive Officer, Mr. Damaraju Venkata Subbarao, S/o. Mr. D.V.Rangarao. ...Petitioner/s AND 1. The Income Tax Officer, Ward 1, Eluru, Income Tax Office, 23-B-4-6/4 KKS Towers, RR Pet, Eluru - 534 002, Andhra Pradesh. 2. Assessment Unit, Income Tax Department, National Center, New Delhi, Room No 401,2nd Floor, E-Ramp, Jawaharlal Nehru Stadium, New Delhi - 110 003. e-Assessment 3. The Principal Chief Commissioner of Income Tax, Andhra Pradesh Hyderabad - and Telangana, IT Towers, 10-2-3, AC Guards, Masab Tank 500 004, Telangana. % 4. The Joint Commissioner (Appeals), the Commissioner of Income Tax (Appeals), National Faceless Appeal Centre, Delhi, Through the Principal Chief Commissioner of Income Tax (NaFAC), Delhi, North Block, New Delhi - 110 001. 5. 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. ...Respondents 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 of Mandamus or any other appropriate Writ, Order or Direction, declaring the order of the 1®^ Respondent, dated 29.03.2025, vide DIN and Letter No.lTBA/COM/F/17/2024- 25/1075233468(1), in directing the Petitioner to pay 20percent of the disputed demand, pending disposal of its appeal before the 1®* Appellate Authority, i.e., the 4*^ Respondent herein, for the Assessment Year 2015 - 16, as arbitrary, illegal, bad in law, bereft of any valid reasons, violative of the principles of natural justice apart from being violative of Articles 14,19(1)(g)and 265 of the Constitution of India and Sec. 148Aofthe income Tax Act, 1961, and consequently set aside the same. lA NO: 1 OF 2025 Petition under Section 151 CPC praying that in the circumstances stated in the affidavit filed in support of the petition, the High Court may be pleased to stay all further proceedings, including any recovery, pursuant to the order of the 1"* Respondent, dated 29.03.2025, vide DIN & Letter No.: lTBA/COM/F/17/2024-25/1075233468(1), in directing the Petitioners pay 20% of the disputed demand, pending disposal of its appeal before the 1 St .f r / \ 7 th Authority, i.e., the 4 2015-16, pending disposal of the above Writ Petition. Respondent herein, for the Assessment Appellate Year Counsel for the Petitioner: SRI A V A SIVA KARTIKEYA ^ Counsel for the Respondents: SRI VAMSI KRISHNA BODAPATI, REP. SRI ANUP KOUSHIK KARAVADI, STANDING COUNSEL FOR INCOME TEX department The Court made the following: r / ■k- ■■ / APHC010240072025 / IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Jurisdiction) [3526] / 7 I WEDNESDAY, THE SEVENTH DAY OF MAY TWO THOUSAND AND TWENTY FIVE PRESENT THE HONOURABLE SRI JUSTICE NINALA JAYASURYA THE HONOURABLE SRI JUSTICE TARLADA RAJASEKHAR RAO WRIT PETITION NO: 12256 OF 2025 Between: M/s The Pedapadu Large Sized Cooperative Society...PETITIONER Limited No.E864, Pedapadu Village, Pedapadu Ma West Godavari District - 534437, Andhra Pradesh, Represented by its Chief Executive Officer, Mr.Damaraju Venkata Subbarao, S/o Mr.D.V.Rangarao. AND nHal ...RESPONDENT{S) The Income Tax Officer and Others Counsel for the Petitioner: 1.AVASIVAKARTIKEYA Counsel for the Respondent(S): 1. 2 This Court delivered the following ORDER: {per NJS,J) Heard Mr.A.V.A.Siva Kartikeya, learned counsel for the petitioner. Also heard Mr.Vamsi Krishna Bodapati, learned Junior Standing Counsel representing Mr.Anup Koushik Karavadi, learned Senior Standing Counsel for the Income Tax Department. 2. The writ petition is filed seeking the following relief: to issue a Writ of Mandamus or any other appropriate Writ, Order or Direction, declaring the order passed by the 1st Respondent, dated 29.03.2025, vide DIN & Letter No.lTBA/COM/F/17/2024- 25/1075233468(1), in directing the petitioner to pay 20% of the disputed demand, pending disposal of the appeal of the petitioner before the Appellate Authority, i.e., the 4*" Respondent herein, for the Assessment Year 2015 - 16, as arbitrary, illegal, barred by limitation, bad in iaw, void-ab-initio, violative of the principles of natural justice, apart from being violative of Articles 14,19(1)(g) and 265 of the Constitution of India and Sec 148A of the Income Tax Act, 1961, and to consequently set aside the same in the interests of justice.” The learned counsel for the petitioner, while making submissions 3. with reference to various legal contentions raised in the writ affidavit submits that since the Registrar of Co-operative Societies conducted the audit beyond the due date for filing the Return of Income under the Income Tax Act, 1961, they could not file the Return of Income. He further submits that the petitioner is not in a position to raise the demanded amount and if the Revenue is allowed to recover the amounts during the pendency of the appeal before the 1®* Appellate Authority, it would cause great hardship to the petitioner and all its activities would get hampered by financially crippling the Assessee. He submits that the order passed by the respondent No.1 directing the petitioner to pay 20% of the demanded amount, without considering the case of the petitioner, IS not sustainable. He also submits that in similar circumstances a Coordinate Bench of this Court vide order dated 31.12.2024 in Writ Petition No.27342 of 2024 was pleased to dispose of the same with a direction to the Appellate Authority to dispose of the appeal within a period of six months and that during the pendency of the appeal, the Authorities shall not insist for the payment of the installments granted The learned counsel submits that in fact against the demands raised by the Assessing Authorities towards the outstanding amount. several writ petitions were filed and while entertaining the said orders were granted. writ petitions, interim 4. Whereas, the learned Junior Standing Counsel for the Department submits that it is not the case of the writ petitioner that it i not capable of paying the 20% of the disputed demand having availed the remedy of appeal, the filing the writ petition. respondent IS and further that writ petitioner is not justified in 5. Though the learned counsel for the contentions and it is also not in dispute that challenging the demands entertained, in the light of the orders 2024, dated 31.12.2024, this Court petition on similar lines. petitioner raised several legal several writ petitions raised by the Assessing Authorities were passed in Writ Petition No.27342 of is inclined to dispose of the writ 4 6. The respondent No.4-Appellate Authority shall dispose of the appeal preferred by the writ petitioner within a period of six months from the date of receipt of a copy of this order. Pending disposal of the appeal, no action to collect the outstanding tax demand/installm ents shall be initiated and the liability of the petitioner, if any, shall be subject to the decision of the Appellate Authority, in the appeal on merits. The petitioner is at liberty to file additional material, if any, before the Appellate Authority and it is needless to state that before passing orders as indicated above, the petitioner shall be afforded an opportunity of hearing. 7. With the above directions, the writ petition is disposed of. No order as to costs. Miscellaneous petitions pending, if any, shall stand closed. Sd/- J SAROJA ASSISTANT REGISTRAR OFFICER 1. The Income Tax Officer, Ward 1, Eluru, Income Tax Office, 23-B-4-6/4 KKS Towers, RR Pet, Eluru - 534 002, Andhra Pradesh. 2. Assessment Unit, Income Tax Department, National Center, New Delhi, Room No 401,2nd Floor, E-Ramp, Jawaharlal Nehru Stadium, New Delhi - 110 003. 3. The Principal Chief Commissioner of Income Tax, Andhra Pradesh Telangana, IT Towers, 10-2-3, AC Guards, Masab Tank, Hyderabad - X 500 004, Telangana. 4. The Joint Commissioner (Appeals), The Commissioner of Income (Appeals), National Faceless Appeal Centre, Delhi, Principal Chief Commissioner of Income Tax (NaFAC) Block, New Delhi - 110 001. //TRUE COPY// SE To. e-Assessment and Tax Through the Delhi, North / 5. The Chairman, Central Board of Direct Taxes, Department of Revenue, Ministry of Finance, Government of India, Secretariat Buildings, New Delhi - 110 001. 6. One CC to SRI. A V A SIVA KARTIKEYA Advocate [OPUC] 7. One CC to SRI. ANUP KOUSHIK KARAVADI, STANDING COUNS^ FOR INCOME TAX DEPARTMENT [OPUC] 8. Three CD Copies / / sree ■? HIGH COURT DATED:07/05/2025 ORDER WP.No.12256 of 2025 5{ 2 ^ SEP 2025 S5j o o Co disposing of the w p WITHOUT COSTS I