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 W.P.No.22567 OF 2021

22.04.2026 Between:

M/s Suryamitra Exim Private Ltd …Petitioner A N D The Income Tax Officer National E-Assessment Centre Income Tax Department, Ministry of Finance, Room No.401, 2^nd Floor, E-ramp, Jawaharlal Nehru Stadium, Delhi -110 003 & another …Respondents ORDER : (per Hon’ble Sri Justice P.Sam Koshy)

Heard Sri A. V. A. Siva Kartikeya, learned counsel for the petitioner and Smt B. Sapna Reddy, learned Senior Standing Counsel for the Income Tax Department appearing for respondents.

Perused the record.

2. The instant writ petition has been filed, being aggrieved by the assessment order dated 21.08.2021 for the assessment year 2018–19, passed under Section 143(3) of the Income Tax Act (for short, “the Act”).

3. Though the impugned order is an appealable one, the present writ petition has been filed invoking the writ jurisdiction of this Court on the ground of denial of fair opportunity of representation before the authorities concerned.

4. Learned counsel for the petitioner, referring to various dates commencing from