’'i. I* APHC010055772025 IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Jurisdiction) TUESDAY, THE FIRST DAY OF JULY TWO THOUSAND AND TWENTY FIVE PRESENT THE HONOURABLE SRI JUSTICE NINALA JAYASURYA AND THE HONOURABLE SRI JUSTICE TARLADA RAJASEKHAR RAO WRIT PETITION NO: 2997 OF 2025 Between: M/s Shirin Tea Marketing, Rep. by its Proprietor, Sheik Khader Basha S/o. Peer Saheb Aged 51 years, Occ Business, R/o. H.No. 9-685, Mugathipeta, Yemmiganur, Kurnool - 518 360, Andhra Pradesh. ...Petitioner AND 1. The Union of India, Rep. by Secretary, Ministry of Finance, Income-tax Department, New Delhi. 2. The Principal Chief Commissioner of Incometax Telangana, at hyderabad. 3. The Pr Commissioner of Incometax, Kurnool, Andhra Pradesh. 4. The Income tax officer, Ward-1, Adoni. Andhra Pradesh and j j ...Respondents 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 of Writ of Mandamus, declaring the action of the 4th respondent in passing the Assessment Order dated 26-02-2024 without notice and without affording any opportunity of personal hearing and submitting and documents by the petitioner, and issuing Reminder dated 02-08-2024, explanation demanding the petitioner to pay Rs. 2,09,50,610/-, and freezing the Bank Accounts of the petitioner i.e., A/c.No. 00000062434176731 and Savings Bank A/c. No. 11164906506, at State Bank of India, at D.No. 9/685, Mugathi Peta, Yemmiganur, Kurnool District, as highly illegal, arbitrary, violation of Article 14 and 21 of the Constitution of India, and against the principles of natural justice, and consequently, praying this Hon’ble Court to set aside the Assessment Order dated 26-02-2024, and to direct the respondents provide an opportunity of hearing to the petitioner to submit explanation, i the interest of justice. lA NO: 1 OF 2Q2fi to in 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 stay all further proceedings in pursuance to the Assessment Order dated 02-2024 and directing the respondents to unfreeze 26- the Petitioner’s Bank Accounts bearing A/c No. 0000062434176731 and savings bank A/c bearing No. 11164906506, with State Bank of India, at D No. 9/685, Mugathi peta, Yemmiganur, Kurnool District, pending disposal of the Writ petition in the interest of justice. lA NO: 2 OF 2Q2fi 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 direct the respondents not to take any coercive steps against the petitioner for recovery of amount in pursuance to the Notice of Demand bearing No. dated ITBA/PNL/S/1 56/2024-25/1073658531 (1), 24-02-2025, pending disposal of writ petition, in the interest of justice. Counsel for the Petitioner: M/s B V APARNA LAKSHMI Counsel for the Respondents: Deputy Solicitor General of India Counsel for the Respondents: SRI Y N VIVEKANANDA The Court made the following order: % APHC010055772025 IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Jurisdiction) [3526] n.'.m TUESDAY,THE FIRST DAY OF JULY TWO THOUSAND AND TWENTY FIVE PRESENT THE HONOURABLE SRI JUSTICE NINALA JAYASURYA THE HONOURABLE SRI JUSTICE TARLADA RAJASEKHAR RAO WRIT PETITION No. 2997/2025 BETWEEN: 1.SHIRIN TEA MARKETING, REP. BY ITS PROPRIETOR, SHEIK KHADER BASHA S/0. PEER SAHEB AGED 51 YEARS, OCC BUSINESS, R/0. H.NO. 9-685, MUGATHIPETA,, YEMMIGANUR, KURNOOL - 518 360, ANDHRA PRADESH. ...Petitioner AND 1.THE UNION OF INDIA, REP. BY SECRETARY, MINISTRY OF FINANCE, INCOME-TAX DEPARTMENT, NEW DELHI. 2.THE PRINCIPAL CHIEF COMMISSIONER OF INCOMETAX, ANDHRA PRADESH AND TELANGANA, AT HYDERABAD. 3.THE PR COMMISSIONER OF INCOMETAX, KURNOOL, ANDHRA PRADESH. 4.THE INCOMETAX OFFICER, WARD-1, ADONI. ...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, Order or Direction, more particularly, one in the nature of Writ of Mandamus, declaring the action of the 4th respondent in passing the Assessment Order dated 26-02- 2024 without notice and without affording any opportunity of personal hearing and submitting explanation and documents by the petitioner, and issuing Reminder dated 02-08-2024, demanding the petitioner to pay Rs. 2,09,50,610/-, and freezing the Bank Accounts of the petitioner i.e., A/c.No. 11164906506, at State Bank of India, at D.No. 9/685, Mugathi Peta, Yemmiganur, Kurnool District, as highly illegal, arbitrary, violation of Article 14 and 21 of the Constitution of India, and against the principles of natural justice, and consequently, praying this Honble Court to set aside the Assessment Order dated 26-02-2024, and to direct the respondents to provide an opportunity of hearing to the petitioner to submit explanation, in the interest of justice, and to pass Counsel for the Petitioner: 1.B VAPARNA LAKSHMI Counsel for the Respondent(S): 1. DEPUTY SOLICITOR GENERAL OF INDIA 2.Y N VIVEKANANDA The Court made the following: 00000062434176731 and Savings Bank A/c. No. 3 r ORDER: (Per Hon’ble Sri Justice Ninala Jayasurya) Heard learned counsel for the petitioner. Also heard learned counsel for the respondent-Department. 2. The Writ Petition is filed seeking the following relief: to issue a Writ, Order or Direction, more particularly, one in the nature of Writ of Mandamus, declaring the action of the 4 respondent in passing the Assessment Order dated 26.02.2024 without notice and without affording any opportunity of personal hearing and submitting explanation and documents by the petitioner, and issuing Reminder dated 02.08.2024, demanding the petitioner to pay Rs.2,09,50,610/- and freezing the Bank Accounts of the petitioner i.e., A/c No.00000062434176731 and Saving Bank A/c No.11164906506, at State Bank of India, at D.No.9/685, Mugathi Peta, Yemmiganur, Kurnool District, as highly illegal, arbitrary, violation of Article 14 and 21 of the Constitution of India, and against the principles of natural justice, and consequently, praying this Hon’ble Court to set aside the Assessment Order dated 26.02.2024, and to direct the respondents to provide an opportunity of hearing to the petitioner to submit explanation, in the interest of justice, and to pass such other order or orders ” th 3. Though the learned counsel for the petitioner addressed arguments with reference to the orders impugned in the Writ Petition, as seen from the Counter Affidavit filed by the respondent No.4, it would appear that subsequent to filing of the Writ Petition, the petitioner filed 4 Revision Petition before the Departmental Authorities on 11.02.2025. It would also appear that the petitioner sought stay of collection of the taxes by way of filing petition. 4. In view of the same, this Court is not inclined to entertain the Writ Petition. Accordingly, the Writ Petition is dismissed. However, the Revisional Authority may pass appropriate orders in the Revision filed by the petitioner, after giving an opportunity of hearing, as expeditiously as possible, within a period of six weeks from today. There shall be no order as to costs. Interlocutory Applications if any pending in this Writ Petition, shall stand closed. Sd/- M SRi^4iVAS ASSISTANT REGISTRAR //TRUE COPY// SEC 1 iON OrriCER To, 1. One CC to M/s B V Aparna Lakshmi Advocate [OPUC] One CC to Deputy Solicitor General of India [OPUC] One CC to Sri. Y N Vivekananda Advocate [OPUC] Three CD Copies 2. 3. 4. GSC <Jr> HIGH COURT DATED:01/07/2025 ORDER WP 2997/2025 DISMISSING THE WP WITHOUT COSTS