PRATHYUSHA RESOURCES AND INFRA PRIVATE LIMITED v. THE ADDL. COMMISSIONER OF INCOME TAX
WP/11075/2025 · 2026-03-09
R Raghunandan Rao, T C D Sekhar
body2026
DailyLaw.ai
[ 2026 DAILYLAW 20445 (AP) · dailylaw.ai ]
DailyLaw.ai
[ 2026 DAILYLAW 20445 (AP) · dailylaw.ai ]
Judgment text
Extracted from the PDF above. The PDF is authoritative.
APHC010595882024
IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Jurisdiction) [3529] TUESDAY, THE TENTH DAY OF MARCH TWO THOUSAND AND TWENTY SIX PRESENT THE HONOURABLE SRI JUSTICE R RAGHUNANDAN RAO THE HONOURABLE SRI JUSTICE T.C.D.SEKHAR WRIT PETITION Nos.31440 of 2024 and 11058, 11061, 11068, 11069, 11073, 11075, 11078, 11079 11080 & 11082 of 2025 WRIT PETITION NO: 31440/2024 Between:
1. PRATHYUSHA RESOURCES AND INFRA PRIVATE LIMITED, (FORMERLY KNOWN AS PRATHYUSHA ASSOCIATES SHIPPING PRIVATE LIMITED) REPRESENTED BY ITS DIRECTOR, MR. TAMMINEEDI BALAJI NAGABUSHANAM S/O LATE TAMMINEEDI VENKATA NARAYANA AGED ABOUT 64 YEARS, OCC. BUSINESS. DOOR. NO.25/40/12, GANGUAVARI STREET, NEAR LAXMI TALKIES VISAKHAPATNAM, ANDHRA PRADESH-530001. ...PETITIONER AND
1. THE ADDL COMMISSIONER OF INCOME TAX, RANGE-4, VISAKHAPATNAM
2. THE COMMISSIONER OF INCOME TAX APPEALS, VISAKHAPATNAM-3 INCOME TAX OFFICE, VISAKHAPATNAM
3. THE UNION OF INDIA, MINISTRY OF FINANCE, INCOME TAX DEPARTMENT, 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
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pleased tomay be pleased to issued a direction, order or writ more particularly one in the nature of WRIT OF CERTIORARI by calling for the records on the file of the 1st Respondent in Pan AADCP6736C passed u/s 143(3) of the Income Tax Act, 1961 (Act) for AY 2007-08 dated 23.12.2009 and quash the same as arbitrary, illegal and non-est and pass IA NO: 1 OF 2024 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 may graciously be pleased to dispense with the production of the original Impugned Order in Pan AADCP6736C passed u/s 143(3) of the Income Tax Act, 1961 (Act) for AY 2007-08 dated 23.12.2009 passed by the 1st Respondent IA NO: 2 OF 2024 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 may graciously be pleased to stay the hearing proceedings in DIN.
ITBA/APL/F/APL_1/2024-25/106 9518556 (1) before the 2-d Respondent for the Ay;2007-08, pending final disposal of the above writ petition and pass IA NO: 1 OF 2026 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 May be pleased to vacate the interim order dated 02.01.2025 in WP 31440 of 2024 and dismiss the captioned Writ Petition with exemplary cost and pass Counsel for the Petitioner:
1. Sai Akash N Counsel for the Respondent(S):
1. ANUP KOUSHIK KARAVADI
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The Court made the following Common Order:
(per Hon’ble Sri Justice R. Raghunandan Rao)
Sri C.V.S.S. Sarma, the learned counsel appearing on behalf of Sri Sai Akash .N, the learned counsel appearing for the petitioner seeks leave to withdraw these Writ Petitions with liberty to file comprehensive Writ Petitions. 2. Accordingly, these Writ Petitions are dismissed as withdrawn with liberty. There shall be no order as to costs. As a sequel, pending miscellaneous applications, if any, shall stand closed. ________________________ R. RAGHUNANDAN RAO, J
_________________ T.C.D. SEKHAR, J
Date:10.03.2026 KPV
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279
THE HON’BLE SRI JUSTICE R. RAGHUNANDAN RAO
AND
THE HON'BLE SRI JUSTICE T.C.D.SEKHAR
WRIT PETITION Nos.31440 of 2024 and 11058, 11061, 11068, 11069, 11073, 11075, 11078, 11079 11080 & 11082 of 2025 (per Hon’ble Sri Justice R. Raghunandan Rao)
10.03.2026
KPV