APHC010510092025 IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Jurisdiction) [3545] TUESDAY,THE TWENTY EIGHTH 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: 26840/2025 Between: 1. SHRI PULIGUNDLA BHAKTHAVATSALAM, 2-729/2, SAL SADAN, SANTHINAGAR COLONY, CHITTOOR, ANDHRA PRADESH - 517 001. ...PETITIONER AND 1. THE INCOME TAX OFFICER, WARD -1, CHITTOOR, INCOME TAX OFFICE, 10-251, GANDHI ROAD, CHITTOOR, ANDHRA PRADESH - 517 001. 2. ASSESSMENT UNIT INCOME TAX DEPARTMENT, NATIONAL E- ASSESSMENT CENTRE, ROOM NO. 401,2ND FLOOR, E-RAMP, JAWAHARLAL NEHRU STADIUM, NEW DELHI - 110 003. 3. UNION OF INDIA, DEPARTMENT OF REVENUE, REPRESENTED BY ITS SECRETARY (REVENUE) NORTH BLOCK, 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 toPleased to issue a writ of mandamus or any other writ, direction or order declaring the proceedings of the 1 Respondent in the order issued under Section 148A(3) vide DIN ITBA/AST/F/148A/2025-26/1077952917(1) dated 28.06.2025 and the consequent notice under Section 148 vide DIN ITBA/AST/S/148_1/2025-26/1077953134(1) dated 28.06.2025, as being void, illegal, arbitrary, without jurisdiction, barred by limitation, violative of Article 14 of the Constitution of India and consequently set aside the same B. 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 pleased stay the operation of the proceedings of the 1st Respondent in the order issued under Section 148A(3) vide DIN: ITBA/AST/F/148A/2025- 26/1077952917(1) dated 28.06.2025 and the consequent notice under Section 148 vide DIN; ITBA/AST/S/148_1/2025- 26/1077953134(1) dated 28.06.2025, in the interest of justice and pass Counsel for the Petitioner: 1. ANIL KUMAR BEZAWADA Counsel for the Respondent(S): 1. The Court made the following: //TRUE COPY// BATTU DEVANAND,J A. HARI HARANADHA SARMA,J To, 1. THE INCOME TAX OFFICER, WARD -1, CHITTOOR, INCOME TAX OFFICE, 10-251, GANDHI ROAD, CHITTOOR, ANDHRA PRADESH - 517 001. 2. ASSESSMENT UNIT INCOME TAX DEPARTMENT, NATIONAL E- ASSESSMENT CENTRE, ROOM NO. 401,2ND FLOOR, E-RAMP, JAWAHARLAL NEHRU STADIUM, NEW DELHI - 110 003. 3. UNION OF INDIA, DEPARTMENT OF REVENUE, REPRESENTED BY ITS SECRETARY (REVENUE) NORTH BLOCK, NEW DELHI. 4. Two CD Copies HIGH COURT DEVJ ,AHHSJ DATED:28/10/2025 ORDER WP 26840/2025