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 and notices issued under Sections 148A(d) and 148 of the Income Tax Act, 1961, for various assessment years. The petitioners challenged the reassessment proceedings on the grounds that the impugned 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 sought writs of mandamus or other appropriate writs, orders or directions to declare the orders passed under Section 148A(d) and notices issued under Section 148 of the Income Tax Act, 1961 as illegal and to set aside the same. The respondents included the Deputy Commissioner of Income Tax, the Income Tax Officer, and the Principal Chief Commissioner of Income Tax, Andhra Pradesh and Telangana.

The High Court of Andhra Pradesh at Amaravati, consisting of a division bench of G. Narendar J and Hiranmayee Mandava J, heard these batch matters together as they involved common questions of law and fact relating to reopening of assessments under the Income Tax Act, 1961.

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