1 APHC010641592025 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: 33349/2025 Between: 1. JAIPAL PATIBANDLA, S/O SANGAMESWARA RAO, 2-19, VEERULAPADU, KRISHNA DISTRICT ANDHRA PRADESH - 52170 ...PETITIONER AND 1. THE UNION OF INDIA, MINISTRY OF FINANCE, REP. BY ITS SECRETARY, 166B, NORTH BLOCK NEW DELHI - 110001. 2. THE ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, STALIN CORPORATE BUILDING, 4TH FLOOR, A BLOCK, ROAD NO.2, INDUSTRIAL ESTATE, JAWAHAR AUTO NAGAR, VIJAYAWADA - 520007 3. THE CHIEF COMMISSIONER OF INCOME TAX, 3RD FLOOR, SVR PLAZA, D.NO.40 -6-15, SIDDHARTHA PUBLIC SCHOOL ROAD, MOGHALRAJPURAM, VIJAYAWADA -520010. 4. THE ASSESSING OFFICER, ASSESSMENT UNIT, NATIONAL FACELESS ASSESSMENT CENTRE, INCOME TAX DEPARTMENT, MINISTRY OF FINANCE GOVT, OF INDIA, NEW DELHI -11003 ...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 one 2 in the nature of Writ of Mandamus, declaring that the a) Demand Order dated 23.09.2025 bearing DIN and Letter no. ITBA/COM/F/17/2025- 26/1081038954(1) and Assessment Order dated 13.03.2024 bearing DIN no. ITBA/AST/S/147/2023-24/1062503250(1) and consequent notices passed under Section 147 read with Section 144B of the Income-Tax Act, 1961, as illegal, arbitrary and violative of principles of natural justice b) deposits in my bank accounts represent agricultural income exempt under Section 10(1) of the Income-Tax Act, 1961 and c) Direct the Respondents not to initiate or continue any coercive steps for recovery pursuant to the impugned demand order dated 23.09.2025 of bearing DIN and Letter NO. ITBA/COM/F/17/2025- 26/1081038954(1) and the preceding assessment order and demand notices and d) Quash the Demand Notices dated 13.03.2024 bearing DIN no. ITBA/AST/S/147/2023-24/1062503250(1) and 23.09.2025 bearing DIN and Letter no. ITBA/COM/F/17/2025-26/1081038954(1) for f 1,36,20,128/- and all penalty proceedings initiated under Sections 271(1)(b), 271(1)(c) and 271F of the IT Act 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 to stay the operation of the impugned Assessment Order dated 13.03.2024 bearing DIN on ITBA/AST/S/147/2023-24/1062503250(1) and consequential Demand Order dated 23.09.2025 bearing DIN&Letter no. ITBA/COM/F/17/2025 - 26/1081038954(1) and restrain the Respondents from taking any coercive steps towards recovery. Counsel for the Petitioner: 1. TAGORE YADAV YARAGORLA 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.33349 of 2025 ORDER: (Per Hon’ble Sri Justice Battu Devanand) This Writ Petition is filed seeking to issue a Writ of Mandamus declaring that the Demand Order, dated 23.09.2025 bearing DIN and Letter No.ITBA/COM/F/17/2025-26/1081038954(1) and Assessment Order, dated 13.03.2024 bearing DIN No.ITBA/AST/S/147/2023-24/1062503250(1) and consequential notices passed under Section 147 read with Section 144-B of the Income Tax Act, 1961 as illegal, arbitrary and violative of principles of natural justice. 2. The contention of the learned counsel for the petitioner is that Respondent No.4 is computing the petitioner and his family members agricultural income deposited in the petitioner’s bank account as unexplained money and is consequently imposing exaggerated penalties, which is arbitrary and violative of Articles 14 and 21 of the Constitution of India. He submits that the names of the petitioner and his family members were recorded in the pattadar passbooks and 1-B land records in respect of the subject agricultural land and the entire family cultivates the land jointly and raises commercial and food crops. The learned counsel further submits that the petitioner has submitted reply on 28.02.2024 to the show-cause notice issued on 24.02.2024 4 stating that all deposits in his bank accounts represented the sale proceeds of agricultural produce. However, without considering the said reply, the 4th respondent has passed an Assessment Order, dated 13.03.2024 under Section 147 read with Section 144-B of the Income Tax Act, 1961 which is illegal and arbitrary. 3. Mr Y.N.Vivekananda, learned Standing Counsel appearing for the respondents submits that the petitioner did not submit any relevant supporting documents along with his reply, dated 28.02.2024, as such, considering the material available on record the Assessment Order, dated 13.03.2024 was passed, which is in accordance with law. Learned Standing Counsel further submits that against the Assessment Order, dated 13.03.2024, the petitioner can approach the appellate authority by filing an appeal. But, without availing the same, the petitioner has directly approached this Court by filing this Writ Petition under Article 226 of the Constitution of India which is not maintainable. Hence, he sought to dismiss the Writ Petition. 4. Having considered the submissions of the respective counsels and on careful perusal of the material available on record, it is an admitted fact that against the impugned Assessment Order, dated 13.03.2024, an appeal under Section 249 of the Income Tax Act, 1961 lies. But, without availing the statutory remedy of appeal, the petitioner has directly approached this Court. Hence, we find sufficient force in the contention of the learned Standing Counsel of the respondents. 5 5. It is settled law that as and when statutory remedy of appeal is available, approaching the Court by invoking Article 226 of the Constitution of India is not maintainable unless the impugned order was issued without jurisdiction or in violation of principles of natural justice or malice. In the present case, no such ground is available. In view of the same, this Writ Petition is liable to be dismissed. 6. Accordingly, this Writ Petition is dismissed. 7. There shall be no order as to costs. As a sequel, miscellaneous petitions pending, if any, shall stand closed. __________________________ 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 W.P.No.33349 of 2025 Dated: 01.12.2025 TM 7