APHC010606392024 IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Jurisdiction) [3516] FRIDAY, THE THIRD DAY OF JANUARY TWO THOUSAND AND TWENTY FIVE PRESENT THE HONOURABLE SRI JUSTICE B. KRISHNA MOHAN THE HONOURABLE SRI JUSTICE NYAPATHY VIJAY WRIT PETITION NO: 36/2025 Between: Girijan Primary Co Operative Marketing Society Ltd ...PETITIONER AND Union Of India and Others ...RESPONDENT(S) Counsel for the Petitioner: 1. CKR ASSOCIATES Counsel for the Respondent(S): 1. 2 HBKM,J & HVN,J W.P.No.36 of 2025 The Court made the following: ORDER: (per Hon’ble Sri Justice B. Krishna Mohan) Heard the learned counsel for the petitioner and the learned Standing Counsels for the respondents. 2. This writ petition is filed against the order passed in the Stay application by the 2nd respondent directing to pay 5% of the tax demand (Rs.17,53,45,188/-) i.e., Rs.87,67,260/- in five (5) installments as detailed in the Stay Order of the 2nd respondent. 3. Both the learned counsels admitted that the main appeal is pending before the 2nd respondent authority against the assessment order passed under Section 147 r/w Section 144 r/w Section 144B of the Income Tax Act, dated 27.03.2024. 4. However, both the learned counsels submit that the similar matter is already disposed of by the Division Bench of this court in W.P.No.27342 of 2024 dated 31.12.2024. 5. In terms of the same, this writ petition is also disposed of with the following direction: “In view of the above said pendency of the appeal as the additional material was also supplied by the petitioner in this writ petition, the same can be placed before the Appellate Authority for consideration on merits in accordance with law, after hearing both 3 HBKM,J & HVN,J W.P.No.36 of 2025 the parties giving due opportunity, the appeal can be disposed of, as expeditiously as possible preferably within a period of six (06) months from the date of receipt of this order. During the pendency of the appeal, the imposing of 5% of the tax demand shall not be insisted and the liability of the petitioner/appellant, if any shall be considered in the final decision of the Appellate Authority on its merits.” 6. The Registry is directed to append the copy of the order passed in W.P.No.27342 of 2024 dated 31.12.2024 to this order. There shall be no order as to costs. As a sequel, Interlocutory Applications pending, if any, shall stand closed. __________________________ JUSTICE B. KRISHNA MOHAN ________________________ JUSTICE NYAPATHY VIJAY 03.01.2025 PGT