Gummadi Venkateswarlu, v. The Commissioner of Income Tax (Appeals),
WP/23706/2026 · 2026-08-19
Ninala Jayasurya, T C D Sekhar
body2026
DailyLaw.ai
[ 2026 DAILYLAW 8404 (AP) · dailylaw.ai ]
DailyLaw.ai
[ 2026 DAILYLAW 8404 (AP) · dailylaw.ai ]
Judgment text
Extracted from the PDF above. The PDF is authoritative.
1
APHC010436692026
IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI
WRIT PETITION NO: 23706 of 2026 Bench Sr.No:- 66 [3543]
Gummadi Venkateswarlu, ...Petitioner Vs. The Commissioner Of Income Tax Appeals and Others ...Respondent(s)
**********
CORAM : SRI JUSTICE NINALA JAYASURYA SRI JUSTICE T.C.D.SEKHAR DATE : 20th August 2026 Present : Advocate for Petitioner:
MS EXCELLENTIA LEGAL Advocate for Respondent:
2
HON’BLE SRI JUSTICE NINALA JAYASURYA
AND
HON’BLE SRI JUSTICE T.C.D. SEKHAR
WP No.23706 OF 2026
ORDER:- (Per Hon’ble Sri Justice T.C.D. Sekhar)
1. The present writ petition is filed questioning the Demand Notice dt.10.08.2026 and summons dt.11.08.2026, issued under Rule 83 of II Schedule of Income Tax Act, 1961 directing the petitioner to appear before 2nd respondent in connection with recovery proceedings for the Assessment years 1992-93 to 1995-96. Incidentally, the petitioner also sought a direction to dispose of the appeals preferred by him, which is pending adjudication before the 1st respondent since
1998.
2. Though, various grounds are raised in the present writ petition, during the course of hearing, Learned Senior Counsel Mr.P.Girish Kumar appearing on behalf of the petitioner requests this Court to direct the 1st respondent to dispose of the appeals preferred by him, questioning the order dt.30.03.1998 passed under Section 143 (3) r/w. Section 147 of Income Tax Act, 1961.
3. Sri Y.N.Vivekananda, learned Senior Standing Counsel appearing for the department would submit on instructions that the appeals preferred by the petitioner are pending adjudication before the
3
1st respondent and he would further submit that, if sufficient time is granted by this Court, the same would be disposed of.
4. Having considered the submissions made by both the counsel, this Court deems it appropriate that the ends of justice would be met, if the 1st respondent is directed to dispose of the appeals preferred by the petitioner by stipulating time limit.
5. Accordingly, the present writ petition is disposed of, directing the 1st respondent to dispose of the appeals preferred by the petitioner, within a period of four (04) months from today in accordance with law. Till such time, no coercive action shall be initiated against the petitioner. All proceedings including the demand notice and summons issued in the matter shall remain stayed till the disposal of the appeals. There shall be no order as to costs. As a sequel, pending applications, if any shall stand closed. ___________________________ JUSTICE NINALA JAYASURYA
________________________
JUSTICE T.C.D. SEKHAR 20.08.2026 DR
4
23 HON’BLE SRI JUSTICE NINALA JAYASURYA AND THE HONOURABLE SRI JUSTICE T.C.D. SEKHAR
WP No.23706 of 2026 Date 20.08.2026
U DR