APHC010193152025 IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Jurisdiction) [3545] TUESDAY,THE EIGHTEENTH DAY OF NOVEMBER TWO THOUSAND AND TWENTY FIVE PRESENT THE HONOURABLE SRI JUSTICE BATTU DEVANAND THE HONOURABLE SRI JUSTICE A. HARI HARANADHA SARMA WRIT PETITION NO: 10095/2025 Between: 1. SADH SHAIKH, 30-3-3 BESTAVEEDHI, MUMMIDI VAN VEEDHI RAJAHMUNDIY EAST GODAVARI, ANDHRA PRADESH - 533101 PAN HGAPS4518A ...PETITIONER AND 1. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRELE - 1 (RAJAHMUNDRY) SHIVA TOWER, 5TH FLOOR, DANAVAIPETA, RAJ AMAHENDRAVARAM, ANDHRA PRADESH - 533 101 2. PRINCIPAL COMMISSIONER OF INCOME TAX CENTRAL, DIRECT TAX BUILDING, MVP MAIN ROAD, SECTOR 8, MVP COLONY, VISAKHAPATNAM, ANDHRA PRADESH - 530017 3. UNION OF INDIA, THROUGH PRINCIPAL SECRETARY TO THE GOVERNMENT, MINISTRY OF FINANCE, DEPARTMENT OF REVENUE, UDYOG BHAVAN, NORTH BLOCK, NEW DELHI - 110 001. ...RESPONDENT(S): Petition under Article 226 of the Constitution of India praying that in the circumstances stated in the affidavit filed therewith, the High Court may be pleased topleased to issue a Writ, Order or direction particularly in the nature CERTIORARY a) Setting aside the impugned notice dated 28.11.2023 issued by Respondent No. 1 under section 148 of the Act and the assessment order dated 03.03.2025 passed under section 143(3) r.w.s 147 of the Act and b) Pass IA NO: 1 OF 2025 2 Petition under Section 151 CPC praying that in the circumstances stated in the affidavit filed in support of the petition, the High Court may be pleased pleased to dispense with the filling certified copy of the impugned assessment order dated 03.03.2025 passed under section 143(3) r.w.s 147 of the Act by Respondent No. 1 and pass IA NO: 2 OF 2025 Petition under Section 151 CPC praying that in the circumstances stated in the affidavit filed in support of the petition, the High Court may be pleased pleased to issue an appropriate direction or order restraining the Respondent No.l from initiating the recovery proceedings pursuant to the assessment order dated 03.03.2025 passed under section 143(3) r.w.s 147 of the Act and pleased to grant interim stay to the notices pursuant to the assessment order including the notice under section 156 of the act and the notice regarding penalty proceedings till the final disposal of the present petition before this Honhle Court and pass IA NO: 3 OF 2025 Petition under Section 151 CPC praying that in the circumstances stated in the affidavit filed in support of the petition, the High Court may be pleased pleased vacate the interim order dated 23.04.2025 in I.A. No. 2 of 2025 in WP 10095 of 2025 and dismiss the captioned writ petition with exemplary cost and or pass Counsel for the Petitioner: 1. V HARISH KUMAR Counsel for the Respondent(S): 1. ANUP KOUSHIK KARAVADI The Court made the following: 3 THE HON’BLE SRI JUSTICE BATTU DEVANAND AND THE HONOURABLE SRI JUSTICE A. HARI HARANADHA SARMA WRIT PETITION No.10095 of 2025 ORDER: (Per Hon’ble Sri Justice Battu Devanand) This writ petition has been filed under Article 226 of the Constitution of India seeking the following relief: “….to issue a writ, order or direction particularly in the nature ‘CERTIORARY’ a) Setting aside the impugned notice dated 28.11.2023 issued by Respondent No.1 under Section 148 of the Act and the assessment order dated 03.03.2025 passed under Section 143(3) r.w.s 147 of the Act and b) Pass such other order or orders ….” 2) Heard the learned counsel for the petitioner and learned Standing Counsel appearing for the Income Tax Department. 3) Perused the record. 4) The issue raised in the present Writ Petition is the subject matter in the case of Smt. Parameela Pasumarthi Vs. The Deputy Commissioner of Income Tax Circle-II, Vijayawada and another wherein this Court allowed W.P.No.14681 of 2023 and batch and held as herein under: 4 “Considering the background in notifying the (E-Assessment Scheme of Income Escaping Assessment Scheme, 2022) notified by the Government of India on 29.03.2022, and in the light of the decisions of various High Courts stated supra and upon careful consideration of the contentions raised by the learned counsel appearing on either side, we hold that the impugned notices and orders which have been issued by the Jurisdictional Assessing Officer, or outside the faceless mechanism as provided under the provisions of Section 144 (b) read with Section 151 A and the “E-Assessment Scheme of Income Escaping Assessment Scheme, 2022” notified by the Government of India on 29.03.2022 under Section 151 A, is bad and illegal. It is made clear that the Jurisdictional Assessing Officer (“JAO”) had no jurisdiction to issue the impugned orders/notices.” 5) Since the issue is covered by the order of this Court, dated 28.10.2025 in W.P.No.14681 of 2023 and batch, this Writ Petition is allowed in terms of the said order. 6) There shall be no order as to costs. 7) Consequently, miscellaneous applications, pending if any, shall stand closed. Registry to append a copy of the order in W.P.No.14681 of 2023 and batch, to this order. __________________________ JUSTICE BATTU DEVANAND __________________________________ JUSTICE A. HARI HARANADHA SARMA Date: 18/11/2025 SCS 5 164 THE HON’BLE SRI JUSTICE BATTU DEVANAND AND THE HONOURABLE SRI JUSTICE A. HARI HARANADHA SARMA WRIT PETITION No.10095 of 2025 Date: 18.11.2025 SCS