APHC010533622024 IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI [3529]

(Special Original Jurisdiction)

TUESDAY, THE TENTH DAY OF FEBRUARY TWO THOUSAND AND TWENTY SIX PRESENT THE HONOURABLE SRI JUSTICE R RAGHUNANDAN RAO THE HONOURABLE SRI JUSTICE T.C.D.SEKHAR WRIT PETITION Nos.27631, 27659, 27682 & 27689 of 2024 WRIT PETITION NO: 27631/2024 Between:

1. Y ADIKI PRIMARY AGRICULTURAL AND CREDIT SOCIETY, REPRESENTED BY ITS CHIEF EXECUTIVE OFFICER YADIKI VILLAGE PA. YADIKI MANDAL ANANTAPUR 515408, ANDHRA PRADES ...PETITIONER AND

1. C HIEF COMMISSIONER OF INCOME TAX, IT TOWER, AC Guards, Masab Tarik, Hyderabad, Andhra Pradesh, 500004 ...RESPONDENT Petition under Article 226 of the Constitution of India praying that in the circumstances stated in the affidavit filed therewith, the High Court may be pleased tomay be pleased to issue a writ, direction or order in the nature of writ of Certiorarified to call for the records in the file of the Respondent and quash the impugned order passed by the Respondent under section 119(2)(b) of the Income Tax Act, 1961 (hereinafter referred Mandamus to as Act ) in DIN and Order No. ITBA/COM/F/17/2023-24/1058147947(1 )dated 22/11/2023 in PAN- AAATY3013H for