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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.13227 OF 2026

27.04.2026 Between:

Corteva Crop India Private Limited …Petitioner A N D

The Union of India Through its Revenue Secretary,

Department of Revenue, Ministry of Finance,

128A/North Block New Delhi & 2 others …Respondents ORDER : (per Hon’ble Sri Justice P.Sam Koshy)

Heard Ms. Kavitha Jha, learned Senior Counsel representing

Mr. Zubin J F Poovathinkal, learned counsel for the petitioner, Mr. N. Bhujanga Rao, learned Deputy Solicitor General of India, appearing for respondent No.1 and Ms. B. Sapna Reddy, learned Senior Standing Counsel for the Income Tax Department appearing

for respondent Nos.2 & 3. Perused the record.

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2. The instant writ petition has been filed assailing the order,

dated 28.03.2026, passed by the respondent No.2.

3. The impugned assessment order has been questioned before this Court primarily on two grounds. Firstly, the show cause notice having been issued on 26.02.2026, the requirement of the SOP governing the field is to grant seven (07) working days time to the assessee to respond. In th