THE HON’BLE SRI JUSTICE BATTU DEVANAND AND THE HONOURABLE SRI JUSTICE A. HARI HARANADHA SARMA WRIT PETITION No.12889 of 2023 ORDER: 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 the one in the nature of Writ of Mandamus declaring the Notice No ITI1A/AST/F/148ASCN/202223/1051211208(I) dated 24/03/2023 under Section 148A (b) of the Income Tax Act 1961 and the consequent order under Section 148A(d) of the Income Tax Act bearing ITBA/AST/F/148A/202223/10516582861 dated 30/03/2023 and the consequent Impugned Notice bearing DIN and Notice No.ITBA/AST/S/1481/202223/10516629151, dated 30/03/2023 under Section 148 of the Income Tax Act passed by 3rd Respondent for the A Y 201617 as being arbitrary, illegal, and unreasonable in contravention of Section 148A of the Income Tax Act apart from being violative of the principles of natural justice and Article 14 of the Constitution of India, and consequently set aside the same and pass such other 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 as provided under the provisions of Section 144 (b) read with Section 2 151 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: 05/11/2025 PKR 3 THE HON’BLE SRI JUSTICE BATTU DEVANAND AND THE HONOURABLE SRI JUSTICE A. HARI HARANADHA SARMA 172 WRIT PETITION No.12889 of 2023 Date: 05.11.2025 PKR