1 APHC010680572025 IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Jurisdiction) [3563] WEDNESDAY,THE TWENTY FOURTH DAY OF DECEMBER TWO THOUSAND AND TWENTY FIVE PRESENT THE HONOURABLE SRI JUSTICE BATTU DEVANAND THE HONOURABLE SRI JUSTICE T MALLIKARJUNA RAO WRIT PETITION NO: 35355/2025 Between: 1. MOTHER MARIA INDANE, A PARTNERSHIP FIRM, REPRESENTED BY ITS PARTNER MR. ULURU ELISHA, HAVING ITS OFFICE AT SURVEY NO.64, PRASHANTHI NAGAR, CHITTOOR-517128 ANDHRA PRADESH INDIA ...PETITIONER AND 1. THE NATIONAL FACELESS ASSESSMENT CENTER, INCOME-TAX DEPARTMENT, 2ND FFOOR, E-RAMP, JAWAHARLAL NEHRU STADIUM, MINISTRY OF FINANCE, DELHI - 110003 NEW DELHI, INDIA 2. 2. INCOME TAX OFFICER, INCOME TAX OFFICE, O/O. 10-251, GANDHI ROAD, CHITTOOR ANDHRA PRADESH, 517001 3. 3. THE ASSESSMENT UNIT, INCOME TAX DEPARTMENT MINISTRY OF FINANCE, GOVERNMENT OF INDIA 4. 4. UNION OF INDIA, REP BY ITS SECRETARY, DEPARTMENT OF REVENUE, MINISTRY OF FINANCE, NORTH BLOCK, NEW DELHI - 110001. ...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 2 pleased to i. Issue a Writ, Order or Direction more particularly, one, in the nature of Writ of Mandamus, declaring the impugned order bearing DIN NO. ITBA/AST/F/148A/2022-23/1042544123(1) dated 06.04.2022 u/s 148 (d) of the Act and notice bearing DIN No. ITBA/AST/S/148_1/2022 23/1042544808(1) dated 06.04.2022 u/s 148 of the Act passed by the Respondent no.2 and the consequential re-assessment order bearing DIN No. ITBA/AST/S/147/2023-24/1061561702(1) passed u/s 147 r.w.s 144 r.w.s 144B of the Act for AY 2018-19 dated 26.02.2024 issued by Respondent no.3 as illegal, arbitrary, bad in law, void ab initio, violative of the principles of natural justice and being violative of Articles 14,19 and 265 of the Constitution of India and consequently, ii. Set aside the order bearing DIN NO. ITBA/AST/F/148A/2022- 23/1042544123(1) dated 06.04.2022 u/s 148 (d) of the Act and notice bearing DIN No. ITBA/AST/S/148_1/2022 23/1042544808(1) dated 06.04.2022 u/s 148 of the Act passed by the Respondent no.2 and the consequential re-assessment order bearing DIN ITB/VAST/S/147/2023-24/1061561702(1) passed u/s 147 r.w.s 144 144B of the Act for AY 2018-19 dated 26.02.2024 and any consequent proceedings as lacking in jurisdiction. No. r.w.s iii. and/or pas 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 stay of operation of impugned assessment order bearing DIN NO. ITBA/AST/F/148A/2022-23/1042544123(1) dated 06.04.2022 u/s 148 (d) of the Act and notice bearing DIN No. ITBA/AST/S/148_1/2022 23/1042544808(1) dated 06.04.2022 u/s 148 of the Act passed by the Respondent no.2 and the consequential re-assessment order bearing DIN No. ITBA/AST/S/147/2023-24/1061561702(1) passed u/s 147 r.w.s 144 r.w.s 144B of the Act for AY 2018-19 dated 26.02.2024 issued by Respondent no.3 and stay of all further proceedings pending disposal of the main writ petition and pass Counsel for the Petitioner: 1. PRAGATHI MANDAPALLE Counsel for the Respondent(S): 1. 3 THE HON’BLE SRI JUSTICE BATTU DEVANAND & THE HONOURABLE SRI JUSTICE T. MALLIKARJUNA RAO WRIT PETITION No.35355 of 2025 ORDER:(Per Hon’ble Sri Justice Battu Devanand) 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 impugned order bearing DIN NO.ITBA/AST/F/148A/2022-23/1042544123(1), dated 06.04.2022, u/s 148 (d) of the Act and notice bearing DIN No.ITBA/AST/S/148-1/2022-23/1042544808(1) dated 06.04.2022 u/s 148 of the Act passed by the Respondent no.2 and the consequential re-assessment order bearing DIN No.ITBA/AST/S/147/2023-24/1061561702(1) passed u/s 147 r.w.s.144 r.w.s.144B of the Act for AY.2018-19 dated 26.02.2024 by Respondent No.3 as illegal, arbitrary, bad in law, void ab initio, violative of the principles of natural justice and being violative of Articles 14,19 and 265 of the Constitution of India and consequently set aside the order bearing DIN NO. ITBA/AST/F/148A/2022- 23/1042544123(1) dated 06.04.2022 u/s 148 (d) of the Act and notice bearing DIN No.ITBA/AST/S/148-1/2022-23/1042544808(1) dated 06.04.2022 u/s 148 of the Act passed by the Respondent no.2 and the consequential re-assessment order bearing DIN No.ITBA/AST/S/147/2023-24/1061561702(1) passed u/s 147 r.w.s 144 144B of the Act for AY.2018-19 dated 26.02.2024 and any consequent proceedings as lacking in jurisdiction..…” 4 2) Heard the learned counsel for the petitioner and Sri Y.N.Vivekananda, 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 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 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 T.MALLIKARJUNA RAO Dated: 24.12.2025 TM 6 THE HON’BLE SRI JUSTICE BATTU DEVANAND & THE HONOURABLE SRI JUSTICE T. MALLIKARJUNA RAO WRIT PETITION No.35355 of 2025 Dated: 24.12.2025 TM