APHC010535082025 IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Jurisdiction) [3545] TUESDAY,THE FOURTH 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: 28159/2025 Between: 1. KISHORE BABU REDDY ATHIPALLI, VILLA NO.43, VPR SHANTHINIKETAN, REVENUE WARD NO.26-III, VTC- KONDAYAPALEM-524004, SPSRNELLORE DISTRICT ANDHRA PRADESH. ...PETITIONER AND 1. THE COMMISSIONER OF INCOME TAX, (APPEALS), INCOME-TAX DEPARTMENT, NATIONAL FACELESS APPEAL CENTRE, DELHI. 2. THE INCOMETAX OFFICER, WARD-1, NELLORE. 24-2-438, FLOOR, G.T. ROAD, NELLORE. 3. THE ASSESSMENT UNIT, INCOME-TAX DEPARTMENT, NATIONAL FACELESS E-ASSESSMENT CENTRE, ROOM NO. 401, E-RAMP, JAWAHARLAL NEHRU STADIUM, NEW DELHI-110 003. 4. THE PRINCIPAL CHIEF COMMISSIONER OF INCOMETAX, ANDHRA PRADESH AND TELANGANA, AAYAKAR BHAVAN, A.C.GUARDS, HYDERABAD - 500001. 5. UNION OF INDIA, REP BY ITS PRINCIPAL SECRETARY GO VERNMENT OF INDIA, MINISTRY OF FINANCE, 3RD. FLOOR JEEVAN DEEP BUILDING, SANSAD MARG, 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 Writ of Mandamus or any other appropriate Writ or Order or Direction declaring the impugned show cause notices dated 16.01.2023, impugned notice 28.02.2023, impugned assessment orders dated 28.02.2023/13.03.2024 and impugned appeal order dated 21.08.2025 passed by the 2nd and 3rd respondents for Assessment Year 2016-17 as null and void, being contrary to the provisions of the Act, 1961 and violative of the principles of natural justice, passed without jurisdiction, and consequently set-aside/quash the impugned assessment order and consequential demand notice dated 13.03.2024 and pass IA NO: 1 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 order stay of collection of the tax demand raised in the assessment 2 vide demand notice dated 13.03.2024 for the Assessment Year 2016-17 under the Act, 1961 pending disposal of the above Writ Petition, as otherwise, the Petitioner would be put to severe loss and hardship. Counsel for the Petitioner: 1. C SANJEEVA RAO Counsel for the Respondent(S): 1. 2. Y N VIVEKANANDA 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.28159 of 2025 ORDER: This writ petition has been filed under Article 226 of the Constitution of India seeking the following relief: “….to issue Mandamus or any other appropriate Writ or Order or Direction declaring the impugned show-cause notices, dated 16.01.2023 and 28.02.2023; impugned assessment orders, dated 28.02.2023/13.03.2024 and impugned appeal order, dated 21.08.2025 passed by the respondent Nos.1 to 3 for Assessment Year 2016-17 as null and void, being contrary to the provisions of the Act, 1961 and violative of the principles of natural justice, passed without jurisdiction, and consequently set-aside/quash the impugned assessment order and consequential demand notice, dated 13.03.2024 and 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: “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 4 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: 04/11/2025 SCS 5 THE HON’BLE SRI JUSTICE BATTU DEVANAND AND THE HONOURABLE SRI JUSTICE A. HARI HARANADHA SARMA WRIT PETITION No.28159 of 2025 Date: 04.11.2025 SCS