THE HON’BLE THE CHIEF JUSTICE SRI APARESH KUMAR SINGH

AND

THE HON’BLE SRI JUSTICE G.M.MOHIUDDIN

Writ Petition No.26451 of 2025

ORDER

Heard Mr.V.Ganesh Bhujanga Rao, learned counsel

representing Mr. M.Venkatram Reddy, learned counsel for the petitioner and Ms.J.Sunitha, learned Senior Standing Counsel for

the Income-tax Department appearing for the respondents.

2. Petitioner has assailed the assessment order dated 11.02.2025 and the consequential penalty orders dated 03.07.2025 passed under Section 271AAC(1) of the Income-tax Act, 1961 (for short ‘the Act’) for the assessment year 2020-21. The main ground of challenge is as to improper service of show cause notice, assessment order and also the penalty orders. Admittedly, he has bypassed the alternative remedy of appeal by approaching the writ Court after some delay and prays for

issuance of fresh assessment order.

3. Learned Senior Standing Counsel for the Income-tax Department appearing for the respondents has opposed the maintainability of the Writ Petition. It is submitted that though the assessment order was duly communicated, the present writ

petition has been filed after some delay. It is also submitted that the pleas taken by the pet