APHC010659522025 IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Jurisdiction) [3545] TUESDAY,THE NINTH 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: 34161/2025 Between: 1. SRI GOPALASWAMY EDUCATIONAL SOCIETY, SIDDAVATAM, SIDDAVATAM MANDAL, KADAPA - 516237, A.P. REP., BY ITS SECRETARY, SMT. BANDARU SARASWATHAMMA, W/O. SRI BANDARU GOPALASWAMY. ...PETITIONER AND 1. ASSESSMENT UNIT, NATIONAL FACELESS ASSESSMENT CENTRE, INCOME TAX DEPARTMENT, MINISTRY OF FINANCE ROOM NO. 401,2ND FLOOR, E-RAMP, JAWAHARLAL NEHRU STADIUM, DELHI- 110 003. 2. THE INCOME TAX OFFICER, EXEMPTION WARD, INCOME TAX OFFICE NEAR SBI TILAK ROAD BRANCH, K.T. ROAD, TIRUPATI - 517507, A.P. ...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 pass an order or direction, especially one in the nature of WRIT OF MANDAMUS holding that the notice dated 30.03.2024 issued by 2nd Respondent under section 148 of the Act (with DIN and Notice No.lTBA/AST/S/148_1/2023-24/1063712087(1)) as being without jurisdiction, arbitrary, illegal, bad in law, void ab initio, apart from being violative of provisions of section 148A and section 149 of the Act and also contrary to the circular issued by CBDT and provisions of section 151A of the Act, and consequently set aside the notice under section 148 dated 30.03.2024 and the assessment order passed by 1st Respondent for asst, year 2019-20 under 2 section 147 r.w.s 144 r.w.s 144B of the Act, dt.25.03.2025, penalty orders passed u/s.272A(1)(d), u/s.271AAC(1), u/s.270A and u/s.272A(1)(d) of the Act, dt.09.04.2025, 25.09.2025, 25.09.2025 and 29.09.2025, respectively, 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 collection of tax & penalty demand raised by 1st Respondent for the Ay.2019-20, and pass Counsel for the Petitioner: 1. A V RAGHU RAM 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.34161 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 pass an order or direction especially one in the nature of WRIT OF MANDAMUS holding that the notice dated 30.03.2024 issued by 2nd Respondent under section 148 of the Act [with DIN and Notice No.lTBA/AST/S/148_1/2023-24/1063712087(1)] as being without jurisdiction, arbitrary, illegal, bad in law, void ab initio, apart from being violative of provisions of section 148A and section 149 of the Act and also contrary to the circular issued by CBDT and provisions of section 151A of the Act and consequently set aside the notice under section 148 dated 30.03.2024 and the assessment order passed by 1st Respondent for asst. year 2019-20 under section 147 r.w.s 144 r.w.s 144B of the Act, dt. 25.03.2025 penalty orders passed u/s. 272A(1)(d), u/s. 271AAC(1), u/s. 270A and u/s. 272A(1)(d) of the Act, dt. 09.04.2025, 25.09.2025, 25.09.2025 & 29.09.2025, respectively, 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: 09/12/2025 SCS 5 150 THE HON’BLE SRI JUSTICE BATTU DEVANAND AND THE HONOURABLE SRI JUSTICE A. HARI HARANADHA SARMA WRIT PETITION No.34161 of 2025 Date: 09.12.2025 SCS