THE HON’BLE SRI JUSTICE BATTU DEVANAND AND THE HONOURABLE SRI JUSTICE A. HARI HARANADHA SARMA WRIT PETITION No.30781 of 2025 ORDER: This Writ Petition is filed under Article 226 of the Constitution of India seeking the following relief: “….to declare that a the order passed u/s 147 r/w sec 144 r/w/s 144B of the Income Tax bearing DIN No Act 1961 dated 29 01 2024 ITBA/AST/ S/147/202324/10602284971 by the 1st Respondent for the Assessment Year 2018 19 and b the consequential penalties levied u/s 272A1d 271B 271A and 270A of the Income Tax Act 1961 dated 08 11 2023 11 06 2024 11 06 20241 13 06 2024 14 06 2024 by the 1st Respondent vide DIN No s ITBA/PNL/F/272A1 d/202324/10578148761 ITBA/PNL/F/272A1 d/202425/10655540091 ITBA/PNL/F/271B/202425/10655545261 ITBA/PNL/F/271A/2024 25/10656237591 ITBA/PNL/F/270A/202425/10656791151 ITBA/PNL/F/270A/202425/10679967751 for the Assessment Year 201819 as arbitrary illegal bad in law voidabinitio violative of the principles of natural justice apart from being violative of Articles 14 191(g) and 265 of the Constitution of India and Sec MSA of the Income Tax Act 4 1961 and consequently set aside the same in the interests of justice and to pass appropriate 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 2 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: 07/11/2025 PKR 3 THE HON’BLE SRI JUSTICE BATTU DEVANAND AND THE HONOURABLE SRI JUSTICE A. HARI HARANADHA SARMA 01 WRIT PETITION No.30781 of 2025 Date: 07.11.2025 PKR