1 APHC010638092025 IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Jurisdiction) [3545] MONDAY,THE FIRST DAY OF DECEMBER TWO THOUSAND AND TWENTY FIVE PRESENT THE HONOURABLE SRI JUSTICE BATTU DEVANAND THE HONOURABLE SRI JUSTICE A. HARI HARANADHA SARMA WRIT PETITION NO: 33198/2025 Between: 1. SRI. ANDEY V G B P RAJA, PROP- ABR TELECOM 4-7-3, RAMNAGAR, MAJEED KHAN STREET, NIDADAVOLE, WEST GODAVARI DISTRICT, ANDHRA PRADESH-534301 ...PETITIONER AND 1. THE INCOME TAX OFFICER, THE INCOME TAX OFFICER, WARD-1 35-29-2, SAJJAPURAM, TANUKU, ANDHRA PRADESH-534211 2. ASSESSMENT UNIT, INCOME TAX DEPARTMENT, NATIONAL E- ASSESSMENT CENTER, ROOM NO-401,2ND FLOOR RAMP, JAWAHARLAL NEHRU STADIUM, NEW DELHI-11003 3. THE UNION OF INDIA, REP. BY THE SECRETARY (FINANCE), 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 pleased to issue an appropriate writ, order or Direction more particularly in the nature of MANDAMUS or any other appropriate writ, order or direction, declaring i. The order passed by the 2nd Respondent under sec 147 r.w.s read with section 144B of the Income Tax Act, 1961 dated04-02-2025 bearing DIN and Notice No ITBA/AST/S/147/2024-25/1072879137(1 )forthe Assessment Year 2020-21 ii. he order passed by the 1st Respondent 2 under section 148A(d) of the Income Tax Act, 1961 dated 14/03/2024 bearing DIN and Notice No. ITBA/AST/F/148A/2023- 24/1062593527(1) for the Assessment year 2020-21. iii. T he notice issued by the 1st Respondent under section 148 of the Income Tax Act,1961 dated 14-03-2024 bearing DIN and Notice No- ITBA/AST/ S/148_1/2023-24/1062601265(1) for the Assessment year 2020-21, As arbitrary, illegal, bad in Law, Void-ab-initio, violative of the priniciples of natural justice, apart from being violative of Articles 14, 19(1)(g) and 265 of the Constitution of India and section 148A of the Income Tax Act, 1961 and to consequently set-aside the same in the interest of Justice, iv. 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 stay all further proceedings, including any recovery, punishment to the notice issued under section 148 of the Act, dated 14-03-2024 bearing DIN and Notice No: ITBA/AST/S/148_1/2023-24/1062601265(1) for the Assessment year 2020-21, order under section 148A(d) of the Income Tax Act, 1961 dated 14/03/2024 bearing DIN and Notice No. ITBA/AST/F/148A/2023-24/1062593527(1) for the Assessment year 2020-21, the assessment order passed by the under sec 147 r.w.s read with section 144B of the Income Tax Act, 1961 dated04-02- 2025 bearing DIN and Notice No: ITBA/AST/S/147/2024- 25/1072879137(1 )forthe Assessment Year 2020- 21 and pass Counsel for the Petitioner: 1. KRISHNA KISHORE VALLURI Counsel for the Respondent(S): 1. The Court made the following: 3 THE HON’BLE SRI JUSTICE BATTU DEVANAND & THE HONOURABLE SRI JUSTICE A. HARI HARANADHA SARMA WRIT PETITION No.33198 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 an appropriate writ, order or Direction more particularly in the nature of MANDAMUS or any other appropriate writ, order or direction, declaring i). The order passed by the 2nd Respondent under section 147 read with section 144-B of the Income Tax Act, 1961 dated 04.02.2025 bearing DIN and Notice No.ITBA/AST/S/147/2024- 25/1072879137(1 ) for the Assessment Year 2020-21 ii) the order passed by the 1st Respondent under section 148A(d) of the Income Tax Act, 1961 dated 14.03.2024 bearing DIN and Notice No.ITBA/AST/F/148A/2023-24/1062593527(1) for the Assessment year 2020-21. iii). The notice issued by the 1st Respondent under section 148 of the Income Tax Act,1961 dated 14.03.2024 bearing DIN and Notice No.ITBA/AST/ S/148- 1/2023-24/1062601265(1) for the Assessment year 2020-21 as arbitrary, illegal, bad in Law, Void-ab-initio, violative of the priniciples of natural justice, apart from being violative of Articles 14, 19(1)(g) and 265 of the Constitution of India and section 148-A of the Income Tax Act, 1961 and to consequently set-aside the same in the interest of Justice and pass.…= 2) Heard the learned counsel for the petitioner and Sri Anup Koushik Karavadi, learned Standing Counsel appearing for the Income Tax Department. 3) Perused the record. 4 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) 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. 5 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 Dated: 01.12.2025 TM 6 THE HON’BLE SRI JUSTICE BATTU DEVANAND & THE HONOURABLE SRI JUSTICE A. HARI HARANADHA SARMA WRIT PETITION No.33198 of 2025 Dated: 01.12.2025 TM