1 APHC010545982025 IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Jurisdiction) [3545] THURSDAY,THE SIXTEENTH DAY OF OCTOBER TWO THOUSAND AND TWENTY FIVE PRESENT THE HONOURABLE SRI JUSTICE BATTU DEVANAND THE HONOURABLE SRI JUSTICE A. HARI HARANADHA SARMA WRIT PETITION NO: 28301/2025 Between: 1. MEDIBOINA JAGADEESWARA RAO, S/O JAGANNAYAKULU, AGED ABOUT YEARS, RESIDING AT TELAGA STREET, BALERU SOLIKIRI BHAMINI, KOTTURU, SRIKAKULAM DISTRICT. ...PETITIONER AND 1. UNION OF INDIA, REP. BY ITS PRINCIPAL SECRETARY, FINANCE DEPARTMENT, NEW DELHI. 2. THE PRINCIPAL CHIEF COMMISSIONER OF INCOME TAX, ANDHRA PRADESH AND TELANGANA, HYDERABAD, ROOM NO.922, 9TH FLOOR, B-BLOCK, IT TOWERS, D.NO.10-2-3, AC GUARDS, HYDERABAD. 3. THE INCOME TAX OFFICER, ASSESSMENT UNIT, INCOME TAX DEPARTMENT INCOME TAX OFFICE, WARD NO.1, SRIKAKULAM SRIKAKULAM DISTRICT. 4. FACELESS ASSESSING APPELLANT, NATIONAL FACELESS APPEAL CENTRE, INCOME TAX DEPARTMENT, NEW DELHI. ...RESPONDENT(S): 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 one in the nature 2 of Writ of Mandamus, declaring the action of the 4th respondent in rejecting the appeal on 19-6-2024 in confirming the assessment orders dt.27-2-2024 passed by the 3rd respondent and directed the petitioner to pay the tax on Rs.58,60,870/-without following the procedure contemplated under section 149, 148-A of the Income Tax Act,1961 is illegal, arbitrary and violative of principals of natural justice and consequently set aside the same forthwith and to pass 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 to grant stay of all further proceedings including recovery pursuant to the Assessment Order dt.27-2-2024 by the 3rd respondent herein under section 148 of the Income Tax Act 1961 for the financial year 2015-16 pending disposal of the above writ petition in the interest of justice Counsel for the Petitioner: 1. V S MALLIKHARJUNA KULADEEP THOKA Counsel for the Respondent(S): 1. The Court made the following: 3 THE HON’BLE SRI JUSTICE BATTU DEVANAND & THE HONOURABLE SRI JUSTICE A. HARI HARANADHA SARMA WRIT PETITION No.28301 of 2025 ORDER: (Per Hon’ble Sri Justice Battu Devanand) This Writ Petition is filed against the action of the 4th respondent in rejecting the Appeal on 19.06.2024 thereby confirming the Assessment Order, dated 27.02.2024 passed by the 3rd respondent and directed the petitioner to pay the tax on Rs.58,60,870/- without following the procedure contemplated under Sections 149, 148-A of the Income Tax Act, 1961 as illegal, arbitrary and violative of principles of natural justice. 2. Learned Standing Counsel appearing for the respondents raised a preliminary objection stating that the Writ Petition is not maintainable in view of the fact that the petitioner without filing an appeal before the Income Tax Appellate Tribunal (for short ‘ITAT’) as provided under Section 253-A of Income Tax Act, 1961 has directly filed the present Writ Petition before this Court under Article 226 of the Constitution of India. 3. We find that there is substance in the contention of the learned Standing Counsel appearing for the respondents. 4. At this stage, learned counsel for the petitioner sought permission of this Court to withdraw this Writ Petition in order to file appropriate Appeal before the ITAT in accordance with law. 4 5. Considering the request of the learned counsel for the petitioner, permission is granted to the petitioner to withdraw this Writ Petition. 6. Accordingly, this Writ Petition is dismissed as withdrawn. However, the petitioner can approach appropriate authority in accordance with law to ventilate his grievance. 7. There shall be no order as to costs. As a sequel, miscellaneous petitions pending, if any, shall stand closed. __________________________ JUSTICE BATTU DEVANAND __________________________________ JUSTICE A.HARI HARANADHA SARMA Dated: 16.10.2025 TM 5 THE HON’BLE SRI JUSTICE BATTU DEVANAND & THE HONOURABLE SRI JUSTICE A. HARI HARANADHA SARMA W.P.No.28301 of 2025 Dt.16.10.2025 tm 6