IN THE HIGH COURT FOR THE STATE OF TELANGANA AT HYDERABAD THE HON’BLE THE CHIEF JUSTICE SRI APARESH KUMAR SINGH AND THE HON’BLE SRI JUSTICE G.M.MOHIUDDIN WRIT PETITION No. 555 of 2026 DATED : 18.02.2026 Between:

Rain Cements Limited … Petitioner AND Union of India, Rep. by its Secretary, Ministry of Finance, New Delhi, and three others … Respondents

ORDER:

Sri Kailash Nath P S S, learned counsel appears for petitioner, virtually.

Ms. Bokaro Sapna Reddy, learned Senior Standing Counsel for Income Tax Department appears for respondent Nos.2 to 4.

2. This Writ Petition is filed with the following prayer:

“For the aforesaid reasons, it is prayed that this Hon’ble Court may be pleased to issue an appropriate writ or order or direction more in the nature of a writ of mandamus declaring the Respondent No.4’s failure to consider the Petitioner’s rectification application under Section 154 of the Income Tax Act, 1961, (Annexure P1 hereto) as being unreasonable, arbitrary and in violation of the provisions of the Income Tax Act, 1961 and Article 14, 19(1)(g) and 265 of the Constitution of India, 1950 and consequently direct Respondent No.4 to forthwith consider the Petitioner’s rectification app