N IN THE HIGH COURT OF ANDHRA PRADESH :: AMARAVATI (Special Original Jurisdiction) MONDAY, THE FIFTH DAY OF MAY TWO THOUSAND AND TWENTY FIVE PRESENT THE HON’BLE SRI JUSTICE NINALA JAYASURYA AND THE HON’BLE SRI JUSTICE TARLADA RAJASEKHAR RAO WRIT PETITION NO: 11254 OF 2025 Between: M/s. Tettangi Primary Agri Coop Society, Thettangi Village Thettangi Post, Gurla Mandal, Vizianagaram - 535 217, Andhra Pradesh, Represented by its Chief Executive Officer, Mr. Bellana Ramunaidu, S/o Mr. Bellana Satyam Narayana. ...PETITIONER AND 1. The Principal Commissioner of Income Tax-1, Visakhapatnam 2nd Floor, Aayakar Bhavan, Daba Gardens, Visakhapatnam - 530 020, Andhra Pradesh. 2. The Income Tax Officer - Ward 1, Vijayanagaram, Income Tax Office, Koppu Guarana Building, Siddartha Nagar Vizianagaram, Andhra Pradesh - 535 002. 3. Assessment Unit, Income Tax Department, National e-Assessment Center, New Delhi, Room No. 401,2nd Floor, E-Ramp, Jawaharlal Nehru Stadium, New Delhi - 110 003 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 Chief Commissioner of Income Tax, Hyderabad I T Towers, AC Guards, Masab Tank, Hyderabad - 500 004, Telangana ...RESPONDENTS Petition under Article 226 of the Constitution of India praying that in jf^^tances stated in the affidavit filed therewith, the High Court be pl^^^ to issue a Writ of Mandamus the m may or any other appropriate Writ Order or Direction, declaring the order passed by the 1st Respondent DIN And Letter No ITBA/COM/F/17/2024-25/1066384703(1), ^ 03.07.2024 in directing the Petitioner to :, vide dated pay 15percent of the disputed demand, pending disposal of the appeal of the Petitioner before the 1st Appellate Authority, i.e., the 4th Respondent herein, for the Assessment Year 2019 - 20, as arbitrary, illegal, barred by limitation, bad in law, 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 consequently set aside the same in the the Income Tax Act. 1961, and to interests of Justice. lA NO: 1 OF ?()9R Petition under Section 151 CPC stated in the affidavit filed i praying that in the circumstances in support of the petition, the High Court may be pleased to stay all further proceedings, including the order passed by the any recovery, pursuant to 1st Respondent, vide DIN & Letter No.: ITBA/COM/F/17/2024-25/1066384703(1 ),dated Petitioners pay 15% of the disputed demand 03.07.2024 in directing the pending disposal of the appeal of the Petitioner before the 1st Appeilate Authority, i.e., the 4th Respondent herein, for the Assessment Year 2019 - 20, pending disposal of the above Writ Petition, pending disposal of the above Writ Petition. Counsel for the Petitioner: SRI A V A SIVA KARTIKEYA KRISHNA koushik karavadi I MAj BODAPATI (SR sc FOR INCOME The Court made the following: ORDER IN THE HIGH COURT OF ANDHRA PRADESH :: AMARAVATI (Special Original Jurisdiction) MONDAY, THE FIFTH DAY OF MAY TWO THOUSAND AND TWENTY FIVE PRESENT THE HON’BLE SRI JUSTICE NINALA JAYASURYA AND THE HON’BLE SRI JUSTICE TARLADA RAJASEKHAR RAO WRIT PETITION NO: 11254 OF 2025 Between: M/s. Tettangi Primary Agri Coop Society, Thettangi Village Thettangi Post, Gurla Mandal, Vizianagaram - 535 217, Andhra Pradesh, Represented by its Chief Executive Officer, Mr. Bellana Ramunaidu, S/o Mr. Bellana Satyam Narayana. ...PETITIONER AND 1. The Principal Commissioner of Income Tax-1, Visakhapatnam 2nd Floor, Aayakar Bhavan, Daba Gardens, Visakhapatnam - 530 020, Andhra Pradesh. 2. The Income Tax Officer - Ward 1, Vijayanagaram, Income Tax Office, Koppu Guarana Building, Siddartha Nagar Vizianagaram, Andhra Pradesh - 535 002. 3. Assessment Unit, Income Tax Department, National e-Assessment Center, New Delhi, Room No. 401,2nd Floor, E-Ramp, Jawaharlal Nehru Stadium, New Delhi - 110 003 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 Chief Commissioner of Income Tax, Hyderabad I T Towers, AC Guards, Masab Tank, Hyderabad - 500 004, Telangana ...RESPONDENTS Petition under Article 226 of the Constitution of India praying that in the circumstances stated in the affidavit filed therewith, the High Court be pleased to issue a Writ of Mandamus may or any other appropriate Writ Order or Direction, declaring the order passed by the 1st Respondent DIN And :, vide dated Letter No ITBA/COM/F/17/2024-25/1066384703(1) 03.07.2024 in directing the Petitioner to pay ISpercent of the disputed demand, pending disposal of the appeal of the Petitioner before the 1st Appellate Authority, i.e., the 4th Respondent herein, for the Assessment Year 2019 - 20, as arbitrary, illegal, barred by limitation, bad initio, violative of the principles of natural justice, apart from being violative of Articles 14,19(1)(g) and 265 of the Constitution the Income Tax Act, 1961, and to in law, void-ab- of India and Sec 148A of consequently set aside the same in the interests of justice. lA NO: 1 OF Petition under Section 151 CPC praying that in the circumstances stated in the affidavit filed in support of the petition, the High Court pleased to stay all further proceedings, including the order passed by the may be any recovery, pursuant to No.: 1st Respondent, vide DIN & Letter ITBA/COM/F/1 7/2024-25/1066384703(1),dated 03.07.2024 in directing the Petitioners pay 15% of the disputed demand, pending disposal of the appeal of the Petitioner before the 1st Appellate Authority, i.e., the 4th Respondent herein, for the Assessment Year 2019 - 20, pending disposal of the above Writ Petition, pending disposal of the above Writ Petition. Counsel for the Petitioner: SRI A V A SIVA KARTIKEYA R®®P°"'*ents: SRI VAIMSI KRISHNA BODAPATI REPRESENTING SRI ANUP KOUSHIK KARAVADI (SR SC FOR INCOME The Court made the following: ORDER IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Jurisdiction) [3526] U A MONDAY, THE FIFTY 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.11254 of 2025 Between: 1.M/S Tettangi Primary Agri Coop Society, Thettangi Village, Thettangi Post, Gurla Mandal, Vizianagaram - 535 217, Andhra Pradesh, Represented by its Chief Executive Officer, Mr.Bellana Ramunaidu, S/o.Mr.Bellana Satyam Narayana ...Petitioner AND nd I.The Principal Commissioner of Income Tax-1, Visakhapatnam, 2 Floor, Aayakar Bhavan, Daba Gardens, Visakhapatnam - 530 020 Andhra Pradesh, and others. ...Respondents Counsel for the Petitioner: 1 .A V A SIVA KARTIKEYA Counsel for the Respondents: 1. This Court delivered the following ORDER: {per NJS,J) Heard Mr.A.V.A.Siva Kartikeya, learned counsel for the petitioner, who appeared through online. 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 Order or Direction, de'Lr^ing'lhe'^l'^drT bylhe^l^^ReT^ T') “ ™r..? ~ and Sec USA of the Income Tax Act. 1961, and to consequently relief: set aside the same in the interests ofjustice. 3. The learned counsel for the petitioner, with reference to while making submissions various legal contentions raised in the writ affidavit, submits the circumstances under which the petitioner society could not file rts return of the tax in time. He submits that the order respondent No.1 directing the petitioner passed by the to pay 15% of the demanded amount, without considering the case of the petitioner, i He states that due to financial , IS not sustainable, constraints, even the instalments granted by the respondent No.1 were not paid. 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 the same with was pleased to dispose of a direction to the Appellate Authority to dispose of the appeal within a period of si SIX months and that during the pendency of the appeal, the Authorities shall not insist for the payment of the instalments granted towards the outstanding that in fact against the demands i several writ petitions were filed and while petitions, interim orders amount. The learned counsel submits raised by the Assessing Authorities entertaining the said writ were granted. Whereas, the learned Junior Standing Counsei for the respondent Department submits that it is not the case of the writ petitioner that it is not capable of paying the instalment 4. amounts and further that having 3 availed the remedy of appeal, the writ writ petition. petitioner is not justified in filing the 5, Though the learned counsel for the petitioner raised several legal contentions and it is also not in dispute that challenging the demands several writ petitions raised by the Assessing Authorities entertained, in the light of the orders passed in Writ Petition No.27342 of 2024. dated 31.12.2024 were this Court is inclined to dispose of the writ petition on similar lines. 6. The respondent No.4-Appellate Authority appeal preferred by the writ petitioner within the date of receipt of a copy of this order, appeal, no action to collect the outstanding tax demand/instalme nts 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, petitioner is at liberty to file additional Appellate Authority and it is needless to state tfiat before as indicated above, the petitioner shall be afforded hearing. shall dispose of the a period of six months from Pending disposal of the shall The material, if any. before the passing orders an opportunity of 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/- N NAGAA/IMA ASSISTANT registrar //TRUE COPY// SECTI OFFICER To, Commissioner Of Income Tax-1. Visakhapatnam 2nd Aridhra^radeTh Gardens, Visakhapatnam - 530 020, CMficer - Ward 1, Vijayanagaram, Income Tax Office Pradesh® 53?So2 Vizianagaram, Andhra e-Assessment ' IZiST, 'e'aT Principal Chief Commissioner of Income Block. New Delhi - 110 001 of Income Tax Centre, Delhi, Through the - Tax (NaFAC) Delhi. North ® Guaral'M^Sh Hyderabad Guards, Masab Tank, Hyderabad - 500 004, Telangana I T Towers AC 6. One CC to Sri A V A Siva Kartikeya Advocate Karavadi, [OPUC] Sr. SC for Income Tax 7. Orie CC to Sri Anup Koushik Advocate [OPUC] 8. Three CD Copies HIGH COURT DATED:05/05/202£; ORDER WP.No.11254 of 2025 ^ 13 OCT 2025 Jg) DISPOSING OF THE W.P., WITHOUT COSTS