’Ii APHC010336272006 IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Jurisdiction) THURSDAY,THE THIRTY FIRST DAY OF JULY TWO THOUSAND AND TWENTY FIVE PRESENT HON’BLE SRI JUSTICE DHIRAJ SINGH THAKUR, THE CHIEF JUSTICE AND HON’BLE SRI JUSTICE R RAGHUNANDAN RAO WRIT PETITION NOS: 21155. 18189, 18190 AND 18191 OF 2006: 20435 OF 2007 AND 2146 AND 7650 OF 2008 WRIT PETITION NO: 21155 OF 2006 Between: M/s. Ananda Foods, rep. by its Managing Partner, Uddaraju Kasi Viswanadha Raju, R/o.27-8-21/3, Sivaraopeta, Bhimavaram. ...Petitioner AND 1. The Asst Commissioner of IT, Circle-1, Eluru. The Commissioner of Income tax, Rajahmundry, Andhra Pradesh. Union of India rep by its Secretary, Department of Revenue, Ministry of Finance, New Delhi. 2. 3. ...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 appropriate writ order or orders or direction in the nature of Writ of Mandamus, or any other appropriate writ as the Hon'ble Court deems fit, declaring the 3rd and 4th provisos of Section 80HHC(iii) in so far as it provides for conditions (a) and (b) therein as ultravires and unconstitutional. violative of the provisions of articles 14, 19 and 300A of the Constitution of India and strike down the said 3rd and 4th proviso of Section 80 HHC(iii) as introduced by the Taxation Laws Amendment Act, 2005. lA NO: 1 OF 2006(WPMP 26830 OF 2006 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 the recovery of tax pursuant to the amendment of 3rd and 4th provisos of section 80HHC(3) pending disposal of writ petition. lA NO: 2 OF 2006fWPMP 26831 OF 2006 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 1st respondent not to disturb the orders of assessment passed on the petitioner in respect of past assessment year upto date of amendment of Sec. 80HHC by the Taxation Laws Amendment Act, 2005. Counsel for the Petitioner; M/S K NEERAJA Counsel for the Respondent Nos. 1 and 2: SRI VIJAY KUMAR PUNNA SC FOR INCOME TAX Counsel for the Respondent No. 3: M/S DIVYA DATLA (CENTRAL GOVERNMENT COUNSEL) APHC010237852006 WRIT PETITION NO; 18189 OF 2006 Between: Vijaya Lakshmi Sea Foods,, Ganapavaam Road, Undi. ...Petitioner . -Jf AND 1. The Income tax Officer Ward II, Bhimavaram. 2. The Commissioner of Income tax, Rajahmundry, A.P. 3. Union of India rep by its Secretary, Department of Revenue, Ministry of Finance, New Delhi,. ...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 appropriate writ order or orders or direction in the nature of Writ of Mandamus, or any other appropriate writ as the Hon'ble Court deems fit, declaring the 3rd and 4th provisos of section 80HHC(iii) provides for conditions(a) and (b) therein as ultravires and unconstitutional, violative of the provisions of articles 14, 19 and 300A of the Constitution of India and strike down the said 3rd and 4th in so far as it proviso of section 80HHC(iii) as introduced by the Taxation Laws Amendment Act, 2005. lA NO: 1 OF 2006rWPMP 22847 OF 2006 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 stay the recovery of tax pursuant to the amendment of 3rd and 4th Provision of Section 80HHC(iii) pending disposal of the W.P. lA NO: 2 OF 2006(WPMP 22848 OF 2006 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 direct the 1 st respondent from not to disturb the orders of assessment passed on the petitioner in respect of past assessment year upto date of amendment of Sec. 80 HHC by the Taxation Laws amendment Act, 2005. Counsel for the Petitioner: M/S K NEERAJA Counsel for the Respondent Nos. 1 and 2: SRI VIJAY KUMAR PUNNA SC FOR INCOME TAX Counsel for the Respondent No. 3: M/S DIVYA DATLA (CENTRAL GOVERNMENT COUNSEL) APHC010024252006 Hff WRIT PETITION NO: 18190 OF 2Qnfi Between: R.V.R. Marine Products Pvt. Ltd., Pooja Towers., Srirampuram, Bhimavaram. ...Petitioner AND 1. The Assistant Commissioner of Income Tax, Circle-1 . Eluru. 2. The Commissioner of Income Tax, Rajahmundry, Andhra Pradesh 3. Union of India rep by its Secretary Department of. Revenue, Ministry of Finance, New Delhi. ...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 appropriate writ order or orders or direction in the nature of writ of mandamus, or any other appropriate writ as the Hon'ble Court deems fit, declaring the 3rd and 4th provisos of Section 80HHC(iii) in so far as it provides for conditions (a) and (b) therein as ultravires and unconstitutional, violative of the provisions of Articles 14, 19 and 300A of the Constitution of India and strike down the said 3rd and 4th proviso of Section 80HHC{iii) as introduced by the Taxation Laws Amendment Act, 2005. lA NO: 1 OF 2006(WPMP 22849 OF 2006 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 1st respondent from not to disturb the orders of assessment passed on the petitioner in respect of past assessment year upto date of amendment of Sec.SOHHC by the Taxation Laws Amendment Act, 2005. lA NO: 2 OF 2006(WPMP 22850 OF 2006 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 the recovery of tax pursuant to the amendment of 3rd and 4th provisos of Section 80HHC(iii) pending disposal of the writ petition. Counsel for the Petitioner: M/S K NEERAJA Counsel for the Respondent Nos. 1 and 2: SRI VIJAY KUMAR PUNNA SC FOR INCOME TAX Counsel for the Respondent No. 3: DEPUTY SOLICITOR GENERAL OF INDIA APHC010196142006 0 WRIT PETITION NO: 18191 OF 2006 Between: Swathi Exports, Chinaamiram, Bhimavaram, Mandal ...Petitioner AND 1. The Income Tax Officer Ward-1, Bhimavaram. 2. The Commissioner of Income tax, Rajahmundry, Andhra Pradesh 3. Union of India rep by Secretary, Department of Revenue, Ministry Finance, New Delhi. of ...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 appropriate Writ order or orders or direction inthe nature of writ of Mandamus, or any other appropriate Writ as the Hon'ble Court deems fit, declaring the 3rd and 4th provisos of Section 80 HHC(iii) in so far as it provides for conditions(a) and (b) therein as ultravires and unconstitutional violative of the provisions of articles 14, 19 and 300A of the Constitution India and strike down the said 3rd and 4th of proviso of Section 80HHC(iii) as introduced by the Taxation Laws Amendment Act, 2005. lA NO: 1 OF 2006fWPMP 22851 OF 20Qfi 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 stay the recovery of tax pursuant to the amendment of 3rd section 80HHC(iii). lA NO: 2 OF 2006(WPMP 22852 OF 2QQfi 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 direct the 1st respondent from not to disturb the orders of on the petitioner in respect of past assessment of Sec. 80HHC by the Taxation Laws Amendment Act 2005. Counsel for the Petitioner; M/S K NEERAJA Counsel for the Respondent Nos. 1 and 2: SRI VIJAY KUMAR PUNNA FOR INCOME TAX Counsel for the Respondent No. 3: DEPUTY SOLICITOR GENERAL INDIA and 4th provisos of assessment passed year upto date of amendment SC OF •: ;-r APHC010519192007 WRIT PETITION NO: 20435 OF 2007 Between: M/s. Ananda Foods, Rep. by its Managing Viswanadha Raju, 27-8-21/3, Sivaraopeta, Bhimararam. Partner, Uddraju Kasi ...Petitioner AND 1. The Assistant Commissioner of Income Tax, Circle-1, Eluru. 2. The Commissioner of Income Tax, Rajahmundry, Andhra 3. Union of India, Rep. by its Secretary, Department of Finance, New Delhi. Pradesh, of Revenue, Ministry ...Respondents Petition under Article 226 of the Constitution of circumstances stated i India praying that in the in the affidavit filed therewith, the High Court may be pleased to issue appropriate Writ order or orders or direction in the nature of Writ of Mandamus, fit, declaring the 3rd and 4th or any other appropriate Writ as the Hon'ble Court deems provisos of Section 80HHC (iii) in so far as it provides for conditions (a) and (b) therein as ultravires and unconstitutional, violative of the provisions of articles 14, 199 and 300 A of the Constitutional of ^ndia and strike down the said 3rd and 4th provisos of section 80HHC (iii) 2005. as introduced by the Taxation Laws Amendment Act jA NO: 1 OF 2007fWPMP 26426 OF 2007 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 the recovery of tax pursuant to the amendment of Sec. 80 HHC (3) pending disposal of the 3rd and 4th provisos of Writ Petition e lA NO: 2 OF 2007(WPMP 26427 OF 2007 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 1st Respondent from not to disturb the orders of assessment passed on the petitioner in respect of past assessment year upto date of amendment of Sec. 80HHC by the Taxation Laws Amendment Act, 2005. Counsel for the Petitioner: M/S K NEERAJA Counsel for the Respondent Nos. 1 and 2: SRI S R ASHOK SC FOR INCOME TAX Counsel for the Respondent No. 3: M/S DIVYA DATLA (CENTRAL GOVERNMENT COUNSEL) APHC010039762008 WRIT PETITION NO: 2146 OF 2008 Between: M/s. Sri Satya Marine Exports, represented by its, Managing Partner Sri T. Trinadha Babu, 19-19-9A, RH Road, Bhimavaram. ...Petitioner AND The Income Tax Officer, Ward-1, Bhimavaram. The Commissioner of Income Tax, Rajahmundry, Andhra Pradesh. Union of India represented by its Secretary, Department of Revenue Ministry of Finance, New Delhi. 1. 2. 3. ...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 appropriate writ order or orders or direction in the nature of writ of mandamus or any other appropriate writ as the Hon'ble Court deems fit, declaring the 3rd and 4th provisos of Section 80HHC(iii) in so far as it provides for conditions (a) and (b) therein as ultravires and unconstitutional, violative of the provisions of Articles 14, 19 and 300A of the Constitution of India strike down the said 3rd and 4th provisos of Section 80HHC(iii) as introduced by the Taxation Laws Amendment Act, 2005. and lA NO: 1 OF 2008fWPMP 2748 OF 2008 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 the recovery of tax raised in the subject asst, pursuant to the amendment of 3rd and 4th provisos of Sec.80HHC(3) pending disposal of writ petition . Counsel for the Petitioner: K NEERAJA Counsel for the Respondent Nos. 1 and 2: SRI VIJAY KUMAR PUNNA SC FOR INCOME TAX Counsel for the Respondent No. 3: M/S DIVYA DATLA (CENTRAL GOVERNMENT COUNSEL) APHC010088802008 0;*0 0 WRIT PETITION NO: 7650 OF 2Q0« Between: M/s. Sri Satya Marine Exports, Rep. by its Managing Partner, Sri T. Trinadha Babu, 19-19-9A, RH Road, Bhimavaram. ...Petitioner AND 1. The Income Tax Officer, Ward-I, Bhimavaram. 2. The Commissioner of Income tax, Rajhmundry, Andhra Pradesh. 3. Union of India rep by its Secretary, Department of Revenue, Ministry of Finance, New Delhi. ...Respondents Petition under Article 226 of the Constitution of India circumstances stated in the affidavit filed therewith. praying that in the the High Court may be pleased to issue appropriate writ order or orders or direction in the nature of writ of mandamus, or any other appropriate writ as the Hon'ble Court deems fit, declaring the 3rd and 4th provisos of Sec.80HHC(iii) in so far as it provides for conditions (a) and (b) therein as ultravires and unconstitutional, violative of the provisions of Articles 14,19 and 300A of the Constitution of India and strike provisos of Section 80HHC(iii) as introduced by the pass down the said 3rd and 4th Taxation Laws Amendment Act, 2005 and jA NO: 1 OF 2008fWPMP 10062 OF 9nn« 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 the recovery of tax raised in the subject asst, pursuant to the amendment of 3rd and 4th provisos of Sec.80HHC(3) pending disposal of writ petition. Counsel for the Petitioner: M/S K NEERAJA Counsel for the Respondent Nos. FOR INCOME TAX Counsel for the Respondent No. government COUNSEL) The Court made the following Common 1 and 2: SRI VIJAY KUMAR PUNNA SC 3: M/S DIVYA DATLA (CENTRAL order: 1 IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI Bench Sr.Nos;-99 to 105 [3446] APHC010336272006 iL> WRIT PETITION NO: 21155 of 2006 along with W.P.Nos.18189, 18190 & 18191 of 2006, 20435 of 2007 and 2146 & 7650 of 2008 W.P.No.21155 of 2006:- M/s. Ananda Foods, represented by its Managing Partner Uddaraju Kasi, Bhimavaram ...Petitioner Vs. The Assistant Commissioner of I.T. and others ...Respondents ********** Advocate for petitioners Advocate for respondents Ms. K. Neeraja Sri Vijay Kumar Punna, Sri K. K. Viswanatham, Sri Y. V. Anil Kumar, learned Central Government Counsel, Sri Pasala Ponna Rao, learned Deputy Solicitor General of India, Sri S. R. Ashok, Sri Anup Koushik Karavadi. CORAM :THE CHIEF JUSTICE DHIRAJ SINGH THAKUR SRI JUSTICE R. RAGHUNANDAN RAO DATE : 31st July 2025 PC : In this batch of petitions, challenge was thrown to the action of the official respondents in applying the amended provisos of Section 80HHC(3) of the Income Tax Act, 1961 (for short, “the Act”) retrospectively and reopening the assessments which have already been completed by the time when the amendment was incorporated. 2 The issue as to whether the amended provisos of Section 80HHC(3) of the Act would have retrospective operation has been dealt with by the Apex Court in Commissioner of Income Tax-5 and another v. Avani Exports and another^ by upholding the judgment of the Gujarat High Court in Avani Exports & others v. Commissioner of Income Tax, Rajkot & others^. 3. Para No.27 of the order of the Gujarat High Court reads as under:- “27. We, accordingly, quash the impugned amendment only to this extent that the operation of the said section could be given effect from the date of amendment and not in respect of earlier assessment years of the assessees whose export turnover is above Rs.10 crores. In other words, the retrospective amendment should not be detrimental to any of the assessees.” Learned counsel for the respondents, in view of the settled legal position, does not dispute that the amendments would not entitle the 4. Assessing Officer to reopen the completed assessments. The impugned notices are, accordingly, set aside in terms of the 5. judgment and order of the Apex Court supra. The Writ Petitions are, accordingly, allowed. No costs. 6. Pending miscellaneous applications, if any, shall stand closed. 1 2015 see Online SC 676 ^ 2012 see Online Guj 3837 Sd/- U. SRIDEVI ASSISTANT REGISTRAR //TRUE COPY// SECTION OFFICER To 1. The Asst Commissioner of IT, Circle-1, Eluru. 2. The Income tax Officer Ward- II. Bhimavaram. 3. The Income Tax Officer Ward-1, Bhimavaram. 4. The Commissioner of Income tax, Rajahmundry. Andhra Pradesh. 5. The Union of India, Department of Revenue, Ministry of Finance. New Delhi. 6. One CC to M/s. K Neeraja Advocate [OPUC] 7. One CC to Sri. Anup Koushik Karavadi Advocate [OPUC] 8. One CC to Sri. S R Ashok SC for Income Tax [OPUC] 9. One CC to The Deputy Solicitor General of India [OPUC] One CC to Sri. Vijay Kumar Punna SC for Income Tax [OPUC] One CC to 10. 11. M/s Divya Datia, Central Government Counsel [OPUC] 12. Two CD Copies GSC - J * f •s. HIGH COURT DATED:31/07/2025 COMMON ORDER WP NOS. 21155, 18189, 18190 AND 18191 OF 2006; 20435 OF 2007 AND 2146 AND 7650 OF 2008 r>' <: ■ HAUfi20?5 o\ c- ALLOWING THE WPS WITHOUT COSTS