THE HON’BLE THE CHIEF JUSTICE SRI APARESH KUMAR SINGH AND THE HON’BLE SRI JUSTICE G.M.MOHIUDDIN WRIT PETITION Nos.23491, 12956, 23495, 23499, 23500, 23521, 23530, 23532, 23571, 23575, 23580, 23697, 23733, 23837, 23847, 23869, 23877, 23885, 23898, 23901, 23903, 23908, 23911, 23958, 23989, 24050, 24091, 24108, 24161, 24235, 24291, 24317, 24356, 24377, 24415, 24504, 24528, 24748, 24806, 24871, 24897, 24901, 24905, 24911, 25117, 25152, 25228, 25255, 25262, 25273, 25289, 25503, 25729, 25741, 25794, 25819, 25857, 25858, 25860, 25861, 25899, 25919, 25947, 26018, 26034, 26055, 26097, 26105, 26107, 26159, 26181, 26317, 26323, 26430, 26496, 26572, 26580, 26718, 26847, 27074, 27123, 27125, 27182, 27219, 27311, 27488, 27585, 27620, 27631, 27638, 27659, 27671, 27700, 27709, 27714, 27781, 27789, 27851, 28169, 28194, 28315, 28443, 28499, 28507, 28601, 28658, 28872, 28873, 28902, 28905, 28969, 29042, 29119, 29124, 29135, 29212, 29481, 29823, 29994, 30017, 30030, 30035, 30085, 30095, 30097 & 30112 of 2025

COMMON ORDER:

Sri Dundu Manmohan, Sri P. Soma Shekar Reddy, Sri A.V. Raghu Ram, Sri P. Soma Shekar Reddy, learned counsel representing Sri P. Srikanth Rao and Sri P. Pavan Kumar Rao, Sri V.V.S. Ankith, learned counsel representing Sri A.V.K.Suryavara Prasad, Sri Gajanand Chakravarthi, learned counsel representing Sri Upadhyay Raghavender, Sri A.V.S. Siva Kartikeya, Sri Karan Talwar, Sri D.V. Pushpa Vardhan, learned counsel representing Sri T. Chaitanya Kumar, Ms. Syeda Sajida Samreen Fathima, learned counsel representing Sri Akshay Mantri, Sri P. Venkata Prasad, learned counsel representing Ms. V. Gayatri Priya, Ms. Pragathi Mandapalle, learned counsel representing Ms. Sneha Asthana, Ms. N. Arthi, Ms. P. Praneetha Sri, learned counsel representing Ms. Sheetal Srikanth, Sri Yash Jain, learned counsel representing Sri M. Pranav, Sri S.P. Chidambaram, learned counsel representing Sri. Naga Deepak, Ms. Hema Jaiswal, Ms. P.K. Kalyani, learned counsel representing Sri Amancharla V Gopala Rao, Ms. Akruti Agarwal, Sri. Kirath Singh, learned counsel representing Ms. K. Kruthi, Sri T. Pradyoth, Sri Shriraj Manyam, learned counsel representing M/s. R.S. Associates, and Sri P.S.S. Kailash Nath, learned counsel for the petitioners.

Ms. B. Sapna Reddy, Ms. J. Sunitha, Sri A. Sudhakar Reddy and Sri N. Praveen Reddy, learned Senior Standing Counsel appears for the Income Tax Department.

2. In all these writ petitions the challenge is to the initiation of proceedings under Sections 148(A) and 148 of the Income Tax Act, 1961 (for short, “the Act”) by the Jurisdictional Assessing Officer (JAO).

3. Petitioners though have taken other pleas in most of these writ petitions, but they submit that the issues involved in the present batch of writ petitions have been considered and settled by the judgment rendered by the learned coordinate Bench of this Court in W.P.No.26304 of 2024 vide order dated 28.04.2025 following the decision rendered in the case of Kankanala Ravindra Reddy vs. Income Tax Officer, (2023) 156 taxmann.com 178 (Telangana). It is submitted that the present writ petitions may be disposed of on same lines after setting aside the impugned proceedings under Sections 148(A) and 148 of the Act and on similar terms as are set out in the case of Kankanala Ravindra Reddy (supra) and also in W.P.No.26304 of 2024, dated 28.04.2025.

4. In support of the submissions made by the learned counsel for the petitioners, they relied on the judgments of the Bombay High Court in Hexaware Technologies Ltd., Vs. Assistant Commissioner of Income Tax and others, (2024) 464 ITR 430 (Bom), Abhin Anilkumar Sah Vs. Income Tax Officer (International Taxation) and others, (2024) 468 ITR 350 (Bom), Bank of India Vs. Assistant

Commissioner of Income Tax and others, (2024) 468 ITR 350 (Bom); judgment of Gauhati High Court in Ram Narayan Sah Vs. Union of India and others, (2024) 471 ITR 228 (Gauhati), judgment of Punjab and Haryana High Court in Jatinder Singh Bhangu Vs. Union of India an