APHC010646712025 IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Jurisdiction) [3545] TUESDAY,THE SECOND 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: 33484/2025 Between: 1. PENCHALAIAH RUDRAPATI,, S/O VENKAMA NAIDU, AGED. 87 YEARS, OCC.BUSINESS, R/O SRI LAKSHMI VENKATA RAMANA R AND B RICE MILL, NARAYANA REDDY PET VILLAGE, NELLORE RURAL MANDAL, NELLORE 524002, ANDHRA PRADESH ABMPR1026Q ...PETITIONER AND 1. INCOME TAX OFFICER, WARD 1, NELLORE INCOME TAX OFFICE 24-2-438, 1ST FLOOR, GT ROAD, NELLORE, ANDHRA PRADESH- 524001 2. PRINCIPAL COMMISSIONER OF INCOME TAX, TIRUPATI INCOME TAX OFFICE K.T. ROAD, TIRUPATI CITY ANDHRA PRADESH-517501 3. CHIEF COMMISSIONER OF INCOME TAX, HYDERABAD INCOME TAX TOWERS, A C GUARDS, MASAB TANK, HYDERABAD, TELANGANA 500004 4. THE NATIONAL FACELESS ASSESSMENT CENTRE INCOME TAX DEPARTMENT, MINISTRY OF FINANCE GOVT, OF INDIA, NEW DELHI. 5. THE UNION OF INDIA, MINISTRY OF FINANCE REP. BY ITS SECRETARY, 166-B 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 tomay be pleased to Issue a Writ, Order or Direction more 2 particularly, one, in the nature of Writ of Mandamus, declaring the action of the Respondent No.1 in passing an u/s. 148A(d) dated 28.08.2024, and issuing Notice u/s. 148 dated 28.08.2024 calling for income for A.Y. 2018-19 as illegal, arbitrary, bad in law and violative of Articles 14, 19 and 265 of the Constitution of India and Set aside the Order passed u/s. 148A(d) dated 28.08.2024, and Notice issued u/s. 148 dated 28.08.2024 calling for income for A.Y. 2018-19 by Respondent No.1 and any consequent proceedings as lacking in jurisdiction and to pass such 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 may be pleased to grant an interim stay on the operation of Order passed u/s. 148A(d) dated 28.08.2024, and Notice issued u/s. 148 of Act dated 28.08.2024 by Respondent No.1 calling for the return of income of the Petitioner for A.Y. 2018-19, and further stay all consequential proceedings initiated or contemplated by the Respondents; pending disposal of the above writ petition and to pass such Counsel for the Petitioner: 1. P PAVAN KUMAR RAO Counsel for the Respondent(S): 1. 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.33484 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: <….(i) issue a Writ, Order or Direction more particularly one in the nature of Writ of Mandamus declaring the action of the Respondent No.1 in passing an Order u/s. 148A(d) dated 28.08.2024 and issuing Notice u/s. 148 dated 28.08.2024 calling for income for A.Y. 2018-19 as illegal, arbitrary, bad in law and violative of Articles 14, 19 and 265 of the Constitution of India; and (ii) Set aside the Order passed u/s. 148A(d) dated 28.08.2024 and Notice issued u/s. 148 dated 28.08.2024 calling for income for A.Y. 2018-19 by Respondent No.1 and any consequent proceedings as lacking in jurisdiction and pass ….= 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: 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: 02.12.2025 SCS 5 54 THE HON’BLE SRI JUSTICE BATTU DEVANAND AND THE HONOURABLE SRI JUSTICE A. HARI HARANADHA SARMA WRIT PETITION No.33484 of 2025 Date: 02.12.2025 SCS