■-% ■M APHC010407012025 IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Jurisdiction) '.if THURSDAY,THE TWENTY EIGHTH DAY OF AUGUST TWO THOUSAND AND TWENTY FIVE PRESENT THE HONOURABLE SRI JUSTICE BATTU DEVANAND AND THE HONOURABLE SRI JUSTICE T.C.D.SEKHAR WRIT PETITION NO: 21715 OF 2025 Between: Shri Suryanarayana Raju Gottumukkala, S/o. Rama Murthy, aged 65 years, R/o. 1-90, Rajugari Street, Mogallamurru, Allavaram Mandal, East Godavari, Andhra Pradesh-533210. ...Petitioner AND 1. The Income Tax Officer, Ward -1, Amalapuram, Aayakar Bhavan, College Road, Amalapuram, Andhra Pradesh-533201. 2. The Principal Commissioner of Income Tax, Visakhapatnam - 1, Aayakar Bhavan, Daba gardens, Visakhapatnam, Andhra Pradesh- 530020. 3. Union of India, Department of Revenue, Represented by its Secretary (Revenue), North Block, New Delhi. ...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 Writ, Direction or Order holding that the proceedings of the 1st Respondent in Assessment Order dated 10.03.2022 confirming the addition of Income of Rs. 31,07,343/- based on an erroneous assumption that the Petitioner did not receive the entire sale consideration in Document No. 1262/2020 is arbitrary, unreasonable and violative of principles of natural justice b) further, holding that the proceedings of the 2nd Respondent in Order dated 27.03.2021 under Section 263 of the Income Tax Act, 1961 directing the Revision of Assessment based on an erroneous assumption that the Petitioner has not received the entire sale . consideration in Document No. 1262/2020 is arbitrary, unreasonable and violative of principles of natural justice cjconsequentially stay the operation of the proceedings of the 1®‘ Respondent in Assessment Order dated 10.03.2022 confirming the addition of Income of Rs. 31,07,343/-, by directing the respondents to de-freeze the account of the petitioner in Account Numbers 37750438071, 30359545513, 41339800984 (State Bank of India) and 806000874654 (The District Co-Operative Central Bank Ltd). lA NO: 1 OF 2025 Petition under Section 151 CPC praying that in the circumstances stated in the affidavit filed in support of the petition, the High Court may be pleased to stay the operation of the proceedings of the 1st Respondent in Assessment Order dated 10.03.2022 confirming the addition of Income of Rs. 31,07,343/-, by directing the respondents to de-freeze the account of the petitioner in Account Numbers 37750438071, 30359545513, 41339800984 (State Bank of India) and 806000874654 (The District Co-Operative Central Bank Ltd)in the interest of justice. Counsel for the Petitioner: SRI V SAI KUMAR Counsel for the Respondent Nos. 1 and 2: SRI ANUP KOUSHIK KARAVADI SC Counsel for the Respondent No. 3: ADDITIONAL SOLICITOR GENERAL OF INDIA The Court made the following order: A APHC010407012025 IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Jurisdiction) THURSDAY,THE TWENTY EIGHTH DAY OF AUGUST TWO THOUSAND AND TWENTY FIVE PRESENT THE HONOURABLE SRI JUSTICE BATTU DEVANAND THE HONOURABLE SRI JUSTICE T.C.D.SEKHAR WRIT PETITION NO: 21715/2025 [3551] Between; 1.SHRI SURYANARAYANA RAJU ^OTTUMUKKALA S/O^ RAMA MURTHY, AGED MOGALLAMURRU, 65 YEARS, WO J-90 ALLAVARAM MANDAL, EAST GODAVARI. ANDHRA PRADESH-533210. ...PETITIONER AND 1 THF INCOME TAX OFFICER, WARD -1, AMALAPURAM, AAYAKAR ^■™n SgE road, AMALAPURAM, ANDHRA PRADESH- 533201. OF INCOME TAX, GARDENS, COMMISSIONER AAYAKAR BHAVAN, DABA PRINCIPAL 2.THE VISAKHAPATNAM VISAKHAPATNAM, ANDHRA PRADESH-530020. 3 UNION OF INDIA DEPARTMENT OF REVENUE, REPRESENTED BY SECRETARY (REVENUE), NORTH BLOCK, NEW DELHI. 1. ITS ...RESPONDENT(S); . Petition under Article 226 of the Constitution of India praying that in the circumstances stated in the affidavit filed therewith, Writ of Mandamus or any other Writ, Direction or of the 1st Respondent in Assessment the addition of Income of Rs. 31,07,343/- that the Petitioner did not receive the 1262/2020 is arbitrary. pleased topleased to issue a Order holding that the proceedings Order dated 10.03.2022 confirming . based on an erroneous assumption entire sale consideration in Document No. unreasonaolo and violative of principles of natural justice b)^he^ Voiding that the proceedings of the 2nd Respondent m Order dated 27.03.2021 under 2 Section 263 of the Income Tax Act, 1961 directing the Revision of Assessment based on an erroneous assumption that the Petitioner has not received the entire sale consideration in Document No. 1262/2020 is arbitrary, unreasonable and violative of principles of natural justice c)consequentially stay the operation of the proceedings of the 1 Respondent in Assessment Order dated 10.03.2022 confirming the addition of Income of Rs. 31,07,343/-, by directing the respondents to de-freeze the account of the petitioner in Account Numbers 37750438071, 30359545513, 41339800984 (State Bank of India) and 806000874654 (The District Co-Operative Central Bank Ltd) iA NO: 1 OF 2025 Petition under Section 151 CPC praying that in the circumstances stated in the affidavit filed in support of the petition, the High Court may be pleased pleased to stay the operation of the proceedings of the 1st Respondent in AssessmentOrder dated 10.03.2022confirmingthe addition of Income of Rs. 31,07,343/-, by directing the respondents to de-freeze the account of the petitioner in Account Numbers 37750438071, 30359545513, 41339800984 (State Bank of India) and 806000874654 (The District Co-Operative Central Bank Ltd)in the interest of justice Counsel for the Petitioner: 1.VSAI KUMAR Counsel for the Respondent(S): 1. The Court made the following: 3 THE HON’BLE SRI JUSTICE BATTU DEVANAND & THE HON’BLE SRI JUSTICE T.C.D.SEKHAR WRIT PETITION N0.21715 of 2025 ORDERUPer Hon’ble Sri Justice Battu Devanand) This Writ Petition has been filed against the Assessment Order dated 10.03.2022 issued by the respondent No.1. During the course of hearing, learned Standing Counsel for the respondent Nos.1 and 2 would submit that against the order under challenge in this writ petition, the petitioner has already filed an appeal before the respondent No.2 and the said appeal was dismissed. Learned counsel further submits that against the order of dismissal of appeal, the petitioner can file Second Appeal before the AppeHate Authority. Without filing the same, the petitioner directly approached this Court by filing this writ petition, which is not 2. maintainable. At this stage, learned counsel for the petitioner sought permission of this Court to withdraw this writ petition, with a liberty to take appropriate 3. legal remedies available to the petitioner in appropriate forum. In view of the above factual position, this Writ Petition is 4. dismissed as withdrawn. 4 However, liberty is granted to the petitioner to avail legal remedies available under law, if so advised. There shall be no order as to 5. costs. As a sequel, miscellaneous petitions pending, if any, shall stand closed. Sd/- K TATA RAO deputy registrar // ^ I //TRUE COPY// SECTION OFFICER To, 1. One CC to Sri. V Sai Kumar Advocate [OPUC] One CC to Sri. Anup Koushik Karavadi SC for CBIC [OPUC] One CC to The Additional Solicitor General of India [OPUC] Two CD Copies 2. 3. 4. GSC HIGH COURT DATED:28/08/2025 ORDER WP NO. 21715 OF 2025 S 11 SEf 2075 O’ m,4 %^ Current beciion DISMISSING THE WP AS WITHDRAWN WITHOUT COSTS