IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVAT

FRIDAY, THE SEVENTH DAY OF MARCH

TWO THOUSAND AND TWENTY FIVE

:PRESENT: THE HONOURABLE SRI JUSTICE NINALA JAYASURYA AND

THE HONOURABLE SRI JUSTICE TARLADA RAJASEKHAR RAO IA No. 2 OF 2025 IN WP NO: 5561 OF 2025

Between:

A1 Sameer Agro Trading Private Limited, 87-7-3, Rehmath Nagar, Rajahmundiy 533 103, Andhra Pradesh PAN AAOCA2802R Rep. by its Director Mr.shaik Abdul Hafiz

...Petitioner

$[3526]$

AND

• 1. Assistant Commissioner Of Income Tax, Central Circle-1 (Rai ahmundiy) Shiva Tower, 5^th Floor, Danavaipeta, Rajamahendravaram, Andhra Pradesh - 533 101
• 2. Principal Commissioner of Income Tax (Central), Direct Tax Building, MVP Main Road, Beside Post Office, Sector 8, MVP Colony, Visakhapatnam, Andhra Pradesh - 530 017
• 3. Union of India, Through Principal Secretary to the Government, Ministry of Finance, Department of Revenue, Udyog Bhavan, North Block, New Delhi - 110 001

...Respondents

Petition under Section ¹⁵¹ CPC is filed praying that in the circumstances stated in the affidavit filed in support of the petition, the High Court may be pleased to issue an appropriate direction or order restraining the Respondents from initiating any proceedings pursuant to impugned notice dated 03.04.2024 issued under section 148 of the Act granting interim stay till the final disposal of the present petition before this Hon'ble Court.

The petition coming on for hearing, upon perusing the Petition and the affidavit filed in support thereof and upon hearing the arguments of Sri of V HARISH KUMAR Advocate for the Petitioner, Sri Bodapati Vamsi Krishna Standing Counsel for the Respondent Nos.1 & 2; Sri Pasala Ponna Rao, Deputy Solicitor General of India for the Respondent No.3 and the Court made the following.

ORDER:

"Heard learned counsel for the petitioner. Also heard Mr.Bodapati Vamsi Krishna, learned Junior Standing Counsel for the Income Tax Department.

At the time of considering the matter, it is represented that writ petitions filed in similar circumstances are pending consideration vide W.P No.8274 of 2024 & batch and interim orders were granted.

In view of the same, there shall be stay of operation of the impugned order of assessment and no coercive steps shall be taken, pending further consideration."

//TRUE COPY//

^^Cr/OA/ For officer

• 1. Assistant Commissioner Of Income Tax, ahmundiy) Central Circle-1 (Raj Danavaipeta, Shiva Tower, 5"^ ■ Floor, Rajamahendravaram, Andhra Pradesh - 533 101
• 2. Principal Commissioner of Income Tax (Central), Direct Tax Building MVP Main Road, Beside Post Office, Visakhapatnam, Andhra Pradesh - 530 017 Sector 8, MVP Colony,
• 3. Union of India, Through Principal Secretary to the Government, Ministry of Finance, Department of Revenue, Udyog Bhavan, North Block, New Delhi - 110 001 ( ¹ to 3 By RPAD)
• 4. One CC to SRI. V HARISH KUMAR Advocate [OPUC]
• 5. One CC to SRI. Anup Koushik, Standing Counsel [OPUC]
• 6. One CC to Sri Bodapati Vamsi Krishna, Standing Counsel [OPUC]
• 7. One CC to Sri Pasala POnna Rao, Deputy Solicitor General of India, High Court of A.P. [OPUC]
• 8. Two spare copies

To,

HIGH COURT

NJS,J & TRRJ

DATED :07/03/2025

LIST ALONG WITH W.P.N0.8274 OF 2024

ORDER

IA.N0.2 OF 2025 IN WP.No.5561 of 2025

STAY