APHC010620822025 IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Jurisdiction) [3545] MONDAY,THE TWENTY FOURTH DAY OF NOVEMBER TWO THOUSAND AND TWENTY FIVE PRESENT THE HONOURABLE SRI JUSTICE BATTU DEVANAND THE HONOURABLE SRI JUSTICE A. HARI HARANADHA SARMA WRIT PETITION NO: 32295/2025 Between: 1. VANAJAKSHI BETHINA, W/O. BETHINA NAGA VENKATA MADHU, AGED 37 YEARS, R/O. 2-43, T CH R PALEM LINGAPALEM, WEST GODAVARI DISTRICT, ANDHRA PRADESH - 534462. ...PETITIONER AND 1. THE NATIONAL FACELESS ASSESSMENT CENTER, INCOME-TAX DEPARTMENT, 2ND FLOOR, E-RAMP, JAWAHARLAL NEHRU STADIUM MINISTRY OF FINANCE, DELHI - 110003. 2. INCOME TAX OFFICER, INCOME TAX DEPARTMENT CIRCLE - 1, RAJAMAHENDRAVARAM, ANDHRA PRADESH 3. THE ASSESSMENT UNIT, INCOME TAX DEPARTMENT, NATIONAL FACELESS ASSESSMENT CENTER, ROOM NO. 401, 2ND FLOOR, E-RAMP, JAWAHARLAL NEHRU STADIUM, MINISTRY OF FINANCE, DELHI - 1T0003. 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 pleased topleased to issue a writ, order or direction more particularly in the nature of a Writ of Mandamus declaring the order under Section 148A(d) dated 31.03.2023 bearing DIN and Notice No ITBA/AST/F/148A/2022- 23/1051733073(1), and the consequent notice dated 31.03.2023 u/s 148 2 bearing DIN and Notice No. ITBA/AST/S/148-1/2022-23/1051786714(1), and the . consequential assessment order u/s 147 of the Act bearing DIN. ITBA/COM/F/17/2 024- 25/1067263425(1) dt 02.08.2024 for the assessment year 2019-20 as being void, illegal, arbitrary, without jurisdiction, violative of Article 14 of the Constitution of India and consequently set aside the same, 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 consequent to penalty proceedings order u/s 271AAC (1) of the Act bearing DINITBA/PNL/F/271AAC(1)/2024- 25/1063993341(1) dt:09.04.2024, Counsel for the Petitioner: 1. AVANIJA INUGANTI 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.32295 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: “….to issue a writ, order or direction more particularly in the nature of a Writ of Mandamus declaring the order under Section 148A(d) dated 31.03.2023 bearing DIN and Notice No.ITBA/AST/F/148A/2022-23/1051733073(1) and the consequent notice dated 31.03.2023 u/s. 148 bearing DIN and Notice No.ITBA/AST/S/148_1/2022-23/1051786714(1) and the consequential assessment order u/s 147 of the Act bearing DIN: ITBA/COM/F/17/2024- 25/1067263425(1) dt: 02.08.2024 for the assessment year 2019-20 as being void, illegal, arbitrary, without jurisdiction, violative of Article 14 of the Constitution of India and consequently set aside the same 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) 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: 24/11/2025 SCS 5 55 THE HON’BLE SRI JUSTICE BATTU DEVANAND AND THE HONOURABLE SRI JUSTICE A. HARI HARANADHA SARMA WRIT PETITION No.32295 of 2025 Date: 24.11.2025 SCS