2026 (8) TMI 841

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....A AND HONOURABLE SRI JUSTICE T.C.D. SEKHAR Counsel for the Petitioner : Peddibhotla Venkata Sai Rajesh Counsel for the Respondents : ORDER PER HON'BLE SRI JUSTICE NINALA JAYASURYA: Heard learned counsel for the petitioner and Ms. Santhi Chandra, learned Senior Standing Counsel for Income Tax Department appearing for the respondents. With their consent, the writ petition is disposed ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....17.09.2025, wherein, it was held as follows: "17. Section 74(3) is in parimateria with Section 73(3). However, sub- section (4) of Section 74 does not contain the term "such tax period". This non mention would not, in our opinion, make any difference to the aforesaid interpretation. Apart from this, there are certain other provisions, which would also have to be considered. Any interpreta....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....year if the due date for filing of annual return has been reached." 4. Learned Standing Counsel has not disputed the legal position, much less the factual aspects with regard to issuance of composite order impugned in the writ petition. 5. In view of the factual and legal position, the impugned order dated 30.12.2025 is set aside. However, the 1st respondent is at liberty to issue separate o....