WP/6802/2025 of ANJANEYA AGENCY Vs THE STATE OF ANDHRA PRADESH

1 APHC010126632025 IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI [3525] (Special Original Jurisdiction) WEDNESDAY ,THE TWENTY SIXTH DAY OF MARCH TWO THOUSAND AND TWENTY FIVE PRESENT THE HONOURABLE SRI JUSTICE R RAGHUNANDAN RAO THE HONOURABLE DR JUSTICE K MANMADHA RAO WRIT PETITION NO: 6802/2025 Between: Anjaneya Agency ...PETITIONER AND The State Of Andhra Pradesh and Others ...RESPONDENT(S) Counsel for the Petitioner: 1. PEDDIBHOTLA VENKATA SAI RAJESH Counsel for the Respondent(S): 1. GP FOR COMMERCIAL TAX This Court made the following order: (per Hon’ble Sri Justice R. Raghunandan Rao) The petitioner had suffered an order of assessment bearing DIN 3705082495743, dated 05.08.2024, passed by the 3rd respondent, for the tax period 01.03.2022 to 31.08.2023. 2. The present writ petition has been filed challenging the said assessment order. 2 3. The primary contention of the petitioner is that the 3rd respondent, who is not the territorial Assessing Officer of the petitioner, had conducted audit and assessment proceedings against the petitioner on the basis of an authorization given to him for conduct of assessment only and the same is impermissible. 4. Learned counsel for the petit