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

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This judgment disposed of connected matters. The same reasons were delivered in the following 9 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 ...

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

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 passed under Section 148A(d) of the Income Tax Act, 1961 and notices issued under Section 148 of the Income Tax Act, 1961 for various assessment years. The petitioners sought writs of mandamus or other appropriate writs declaring the said orders and notices as arbitrary, illegal, bad in law, void ab initio, violative of the principles of natural justice and violative of Articles 14, 19(1)(g) and 265 of the Constitution of India as well as Section 148A of the Income Tax Act, 1961.

The petitioners challenged the reassessment proceedings initiated by the Income Tax authorities on the ground that the orders and notices were issued in violation of the procedural safeguards and statutory requirements prescribed under the Income Tax Act, 1961, particularly the provisions relating to reopening of assessments as amended by the Finance Act, 2021.

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 involving similar questions of law arising out of proceedings under Sections 148A and 148 of the Income Tax Act, 1961.

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