Authority: High Court of Andhra Pradesh (Special Original Jurisdiction), Amaravati

Order Date: 09 October 2025

Case Overview

  • Petitioner: Srinivasa Construction Corporation Private Ltd, registered office D.No.8, Peddapadu Village, Kaligiri Mandal, Nellore – 524224, Andhra Pradesh; represented by Authorized Director Bollineni Venkata Ramanaiah, aged 58.
  • Respondents: (1) Union of India, represented by Secretary, Ministry of Finance, Income Tax Department, New Delhi; (2) Principal Commissioner of Income Tax, Aayakar Bhavan, Tirupathi 517501; (3) Assistant Commissioner of Income Tax / Income Tax Officer (ITO), National Faceless Assessment Centre (NaFAC), Delhi; (4) Assistant Commissioner of Income Tax, Circle‑I, Nellore.
  • Petition Numbers: Writ Petition No. 14738 of 2024; I.A. No. 2 of 2024.
  • Legal Basis: Petition filed under Section 151 of the CPC and Article 226 of the Constitution of India.
  • Relief Sought: A writ of mandamus declaring the assessment order DIN ITBA/AST/S/147/2021‑22/1041583747(1) dated 25‑03‑2022, and its confirmation by Order under Sec 264 DIN ITBA/REV/M/REV7/2023‑24/1063640460(1) dated 27‑03‑2024, as unlawful, illegal, arbitrary, violative of Articles 14, 19 and 21 of the Constitution and principles of natural justice; and a suspension of the operation of the said assessment order pending disposal of the writ petition.
  • Counsel: For petitioner – Sri J. M. Naidu; for Respondent 1 – Sri Pasala Ponna Rao (Standing Counsel for Central Government); for Respondents 2‑4 – Government Counsel for Commercial Tax (unnamed).

Court Findings & Order

  • The Court examined the affidavit filed in support of the writ petition and was satisfied with the reasons stated therein.
  • The dismissal order dated 23‑09‑2024, issued for non‑appearance of counsel, was set aside.
  • The writ petition (WP No. 14738 of 2024) was restored to the Court’s file.
  • No costs were awarded to either party.
  • The order was signed by Deputy Registrar G Hela Naidu.
  • The matter is scheduled to be posted on 30‑10‑2025.

Final Outcome

  • The High Court restored the writ petition without costs, thereby allowing the petitioner to continue challenging the assessment order and its confirmation.

Topics: Tax Assessment, Constitutional Law