WP/8461/2024 of N SYAMA SUNDAR NAIDU Vs THE UNION OF INDIA

APHC010069432024 IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI [3516] (Special Original Jurisdiction) TUESDAY, THE ELEVENTH DAY OF FEBRUARY TWO THOUSAND AND TWENTY FIVE PRESENT THE HONOURABLE SRI JUSTICE B. KRISHNA MOHAN THE HONOURABLE SRI JUSTICE NYAPATHY VIJAY WRIT PETITION NO: 8461/2024 Between: N Syama Sundar Naidu ...PETITIONER AND The Union Of India and Others ...RESPONDENT(S) Counsel for the Petitioner: 1. N RAMESH KUMAR Counsel for the Respondent(S): 1. G.ARUN SHOWRI(CENTRAL GOVT. COUSEL) 2. Y N VIVEKANANDA 2 HBKM,J & HVN,J W.P.No.8461 of 2024 The Court made the following: ORDER: (Per Hon’ble Sri Justice B. Krishna Mohan) Heard Mr. N. Pavan Kumar, the learned counsel representing Mr. N. Ramesh Kumar, the learned counsel for the petitioner and the learned Standing Counsel for the respondents. 2. This writ petition is filed questioning the order of the 3rd respondent issued under Section 148A (d) of the Income Tax Act, 1961 (hereinafter referred as “the Act”) dated 11.04.2022 on the ground that as per the information available, that the income chargeable to tax represented in the form of asset, amounts to more than fifty lakh rupees has escaped assessment and on the basis