IN THE HIGH COURT FOR THE STATE OF TELANGANA AT HYDERABAD THE HONOURABLE SRI JUSTICE P.SAM KOSHY AND THE HONOURABLE SRI JUSTICE NARSING RAO NANDIKONDA Writ Petition Nos.7605 and 7740 of 2010 Dated: 18.02.2026 W.P.No.7605 of 2010:

Between:

Smt.Akula Suvarna …Petitioner AND Assistant Commissioner of Income Tax, Circle 3(2), Hyderabad and others. …Respondents COMMON ORDER : (per Hon’ble Sri Justice P.Sam Koshy)

Heard Ms.B.Nishitha, learned counsel representing Mr.Ch.Pushyam Kiran, learned counsel for the petitioners and Ms.B.Sapna Reddy, learned senior standing counsel representing Ms.J.Sunitha, learned senior standing counsel for Income Tax appearing on behalf of the respondents. Perused the record.

2. These are the two writ petitions filed challenging the order passed by the ITAT in two appeals which are preferred by the two petitioners in IT (SS) No.85/Hyd/2003 and IT (SS)

No.86/Hyd/2003 decided on 29.01.2010.

3. Vide the impugned order, the Tribunal had dismissed the two appeals preferred by the assessee challenging the order of Commissioner of Income Tax (Appeals), Guntur dated 31.03.2003 for the block assessment period 1988-99 to 1999-2000.

4. One of the primary contentions that the p