THE HON’BLE SRI JUSTICE BATTU DEVANAND AND THE HONOURABLE SRI JUSTICE A. HARI HARANADHA SARMA WRIT PETITION No.13479 of 2025 ORDER: This Writ Petition is filed under Article 226 of the Constitution of India seeking the following relief: “….to Issue a Writ Order or Direction more particularly one in the nature of Writ of Mandamus declaring the action of the Respondent No 2 in passing an Order dated 04 04 2022 u/s 148Ad and Notice u/s 148 dated 04 04 2022 calling for income for A Y 201819 as illegal arbitrary bad in law and violative of Articles 14 19 and 265 of the Constitution of India II Set aside the Order dated 04 04 2022u/s 148Ad and Notice issued by Respondent No 2 u/s 148 of Income Tax Act 1961 dated 04 04 2022 calling for the return of income of the Petitioner for A Y 201819 and any consequent proceedings as lacking in jurisdiction and III Set aside the assessment order dated 23 02 2024 against the Petitioner for the A Y 201819 on grounds of lack of jurisdiction of the Assessing Officer to proceed and pass order as lacking in jurisdiction and to pass such 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 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 2 151 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: 07/11/2025 PKR 3 THE HON’BLE SRI JUSTICE BATTU DEVANAND AND THE HONOURABLE SRI JUSTICE A. HARI HARANADHA SARMA 02 WRIT PETITION No.13479 of 2025 Date: 07.11.2025 PKR