Venkata Raja Srinivas Bommidala vs Assistant Commissioner Of Income Tax

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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 ...

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

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

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 sought writs of mandamus or other appropriate writs declaring the impugned orders and notices as 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 149A of the Income Tax Act, 1961.

The petitioners challenged reassessment proceedings initiated by the Income Tax Department, contending that the notices and orders issued were without jurisdiction, contrary to law, and in violation of constitutional provisions. The petitions were heard by a Division Bench of the Andhra Pradesh High Court at Amaravati.

The court considered the batch of writ petitions involving similar questions of law and fact relating to the validity of reassessment notices and orders under the Income Tax Act, 1961, issued for multiple assessment years by various income tax authorities in Andhra Pradesh and Telangana.

Catchwords: Income Tax · Reassessment · Section 148 · Section 148A · Notice · Writ of Mandamus · Article 226 · Natural Justice · Article 14 · Article 19(1)(g) · Article 265 · Void ab initio · Assessment Year