ORDER :

V.R.K.KRUPA SAGAR, J.

An assessee filed this writ petition under Article 226 of the Constitution of India, seeking for a Writ of Mandamus or other direction seeking to declare the action of the Respondent No.1/Deputy Commissioner of Income Tax, Central Circle-1, Guntur of Andhra Pradesh in issuing impugned Orders dated 27.03.2022 and 11.03.2022, demand notices dated 27.03.2022 and 11.03.2022 and notice under Section 274 r/w. Section 271(1)(c) dated 27.03.2022 as illegal, arbitrary and violative of Article 14 and Article 21 of the Constitution of India and consequently direct the respondent authorities to decide the proceedings in accordance with law under the Income Tax Act.

2. Having found that cash receipts by writ petitioner amounting to Rs.3,05,00,000/- were not reflected in his books of account, after notice under Section 142(1) of the Income Tax Act, Respondent No.1 passed the impugned orders of assessment. In this writ petition, the challenge is on the assessment orders as well as demand notices and penalty notices, passed by respondent No.1 for the assessment years 2013- 2014 to 2020-2021.

3. This court has heard the submissions of Mr.Nerella S.V.Raviteja., learned coun