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

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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 Raja Srinivas Bommidala vs Assistant Commissioner Of Income Tax

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, primarily on grounds that the orders and notices were arbitrary, illegal, bad in law, void ab initio, and violative of the principles of natural justice.

The petitioners, including agriculturists and other individuals from Andhra Pradesh, sought writs of mandamus or other appropriate writs, orders or directions declaring the impugned orders and notices as violative of Articles 14, 19(1)(g) and 265 of the Constitution of India and Section 148A of the Income Tax Act, 1961, and consequently prayed for the same to be set aside.

The matters were heard by a Division Bench of the High Court of Andhra Pradesh at Amaravati comprising The Honourable Sri Justice G. Narendar and The Honourable Smt Justice Hiranmayee Mandava.

Catchwords: Income Tax · reassessment · Section 148 · Section 148A(d) · notice of reassessment · writ of mandamus · Article 226 · natural justice · arbitrary order · void ab initio