SRI MOHANA KRISHNAMARAJU NAMBURI v. ASSESSMENT UNIT
WP/29753/2025 · 2025-10-29
A Hari Haranadha Sarma, Battu Devanand
body2025
DailyLaw.ai
[ 2025 DAILYLAW 40233 (AP) · dailylaw.ai ]
DailyLaw.ai
[ 2025 DAILYLAW 40233 (AP) · dailylaw.ai ]
Judgment text
Extracted from the PDF above. The PDF is authoritative.
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THE HON’BLE SRI JUSTICE BATTU DEVANAND AND THE HONOURABLE SRI JUSTICE A. HARI HARANADHA SARMA
WRIT PETITION No.29753 of 2025
ORDER:
This writ petition is filed under Article 226 of the Constitution of India seeking the following relief:
“to issue a writ, order or direction or writ, more particularly one in the nature of WRIT OF MANDAMUS holding that the notice, dated 20.03.2023 issued by 2nd Respondent under section 148 of the Act with DIN and Notice No. ITBA/AST/S/1481/202223/10510220821 as being without jurisdiction arbitrary, illegal, bad in law, void ab initio apart from being violative of provisions of section 148A and section 149 of the Act and also contrary to the circular issued by CBDT and provisions of section 151A of the Act and consequently set aside the notice under section 148 dated 20.03.2023 and the assessment order passed by 1st Respondent under section 147 r w s 144 r w s 144B of the Act dated 06.03.2024 penalty orders passed u/s 271F of the Act u/s 2711c of the Act and u/s 2711b of the Act dated 20.08.2024 31.08.20 and 31.08.2024 respectively for the Asst year 2016-17 and pass such other order or orders…”
2. Heard the learned counsel for the petitioner and learned Standing Counsel appearing for the Income Tax Department.
3. Perused the record.
4.
Learned counsel for the petitioner submits that the issue involved in this petition is squarely covered by the order, dated 28.10.2025, passed by this Court in W.P.No.14681 of 2023 and batch.
5. Since the issue is covered by the order of this Court, dated 28.10.2025 in W.P.No.14681 of 2023 and batch, this Writ Petition is allowed in terms of the said order.
6. There shall be no order as to costs.
Consequently, miscellaneous applications, pending if any, shall stand closed.
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Registry to append a copy of the order in W.P.No.14681 of 2023 and batch, to this order.
__________________________ JUSTICE BATTU DEVANAND
_______________________________ JUSTICE A. HARI HARANADHA SARMA Date: 30/10/2025 PKR
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THE HON’BLE SRI JUSTICE BATTU DEVANAND AND THE HONOURABLE SRI JUSTICE A. HARI HARANADHA SARMA 06
WRIT PETITION No.29753 of 2025
Date:30.10.2025
PKR