M/S The Andhra Pradesh High Court ... vs Assessment Unit,

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This judgment disposed of connected matters. The same reasons were delivered in the following 8 cases.

Mr. Kishan Kumar Thotakura vs The Assistant Commissioner Of Income Tax

Smt Prameela Pasumarthi vs The Deputy Commissioner of Income Tax

Spartek Ceramics India Limited vs The Additional Joint Deputy Assistant ...

Mrs.Nusrat Shazia, vs The Income Tax Officer Ward 141,

Andhra Pradesh State Handloom Weavers ... vs The National Faceless Assessment ...

Viraj Gopal Appa Rao Meka vs The National Faceless Assessment ...

Venkata Raja Srinivas Bommidala vs Assistant Commissioner Of Income Tax

Venkata Sai Krishna Maddi vs The Assistant Commissioner Of Income ...

Headnote AI-drafted · Reviewed and approved

These writ petitions were filed under Article 226 of the Constitution of India challenging orders and notices issued under Sections 148A(d) and 148 of the Income Tax Act, 1961, for various assessment years, on the grounds that such orders and notices were arbitrary, illegal, bad in law, void ab initio, and violative of the principles of natural justice as well as Articles 14, 19(1)(g) and 265 of the Constitution of India and Section 148A of the Income Tax Act, 1961.

The petitioners, who included agriculturists and housewives from various districts of Andhra Pradesh, contended that the impugned notices and orders under Section 148A(d) and Section 148 of the Income Tax Act, 1961 were issued without following the mandatory procedural safeguards and were therefore liable to be set aside.

The Division Bench of the Andhra Pradesh High Court at Amaravati, comprising G. Narendar J and Hiranmayee Mandava J, heard the batch of writ petitions together as they involved common questions of law relating to the validity of reassessment proceedings initiated under the Income Tax Act, 1961.

Catchwords: Income Tax · Reassessment · Section 148 · Section 148A · Notice · Natural Justice · Article 226 · Writ of Mandamus · Assessment Year · Validity of Notice · Void ab initio