1 APHC010463842025 IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Jurisdiction) [3545] TUESDAY,THE 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: 23643/2025 Between: 1. SRI LAKSHMI SRINIVASA JUTE MILLS LIMITED, THROUGH AUTHORISED REPRESENTATIVE REGD. OFFICE AT RAJAIAH PETA VILLAGE, BOBBILI ROAD, RAJAM -532127, ANDHRA PRADESH ...PETITIONER AND 1. UNION OF INDIA, THROUGH SECRETARY, MINISTRY OF FINANCE DEPARTMENT OF REVENUE JEEVAN DEEP BUILDING SANSAD MARG NEW DELHI-110001 2. DCIT/ACIT, CIRCLE-3(1), VSP INCOME TAX DEPARTMENT OFFICE OF THE ASSISTANT COMMISSIONER OF INCOME TAX VISHAKHAPATNAM 3. AGRIGO TRADING PRIVATE LIMITED, THROUGH AUTHORISED REPRESENTATIVE OFFICE AT 4TH FLOOR, NO. 49/6 COLLEGE ROAD, NUNGAMBAKKAM, CHENNAI, TAMIL NADU - 600006 ...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 or and Order or Direction with more particularly in the nature of a Writ of Mandamus to declare the Order dated 23.06.2025 bearing DIN AND Notice No.ITBA/AST/148A/2025- 2 26/1077489754(l) for AY 2020-21 and the Show Cause Notice dated 12.03.2025 bearing ITBA/AST/F/148A(SCN)_l/202 4- 25/1074433901(1), both passed by the Respondent No.2 as arbitrary, illegal, colourable exercise of power being violative of the laws of the land and fundamental rights guaranteed to the Petitioner under Article 14, 19 and 21 of the Constitution of India and consequently set aside the same 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 suspend Order dated 23.06.2025 bearing DIN & Notice No.ITBA/AST/I48A/2025-26/I077489754(l) for AY 2020-21 and the Show Cause Notice dated 12.03.2025 bearing ITBA/AST/F/I48A(SCN)_l/2024- 25/1074433901(1) passed by the Respondent No.2; and to grant the Petitioner an expeditious hearing pending disposal of the above Writ Petition and pass Counsel for the Petitioner: 1. JYOTHI RATNA ANUMOLU 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.23643 of 2025 ORDER:(Per Hon’ble Sri Justice Battu Devanand) This Writ Petition is filed under Article 226 of the Constitution of India seeking the following relief: “to issue a Writ, Order or Direction with more particularly in the nature of a Writ of Mandamus declaring the Order, dated 23.06.2025 bearing DIN Notice No.ITBA/AST/ F/148A/2025-26/1077489754(1) for AY.2020-21 and the Show- Cause Notice, dated 12.03.2025 bearing ITBA/AST/148A/(SCN)_1/2024-25/1074433901(1) both passed by the Respondent No.2 as arbitrary, illegal, colourable exercise of power, being violative of the laws of the land and fundamental rights guaranteed to the Petitioner under Article 14, 19 and 21 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 4 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 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. 5 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 Dated: 04.11.2025 TM 6 THE HON’BLE SRI JUSTICE BATTU DEVANAND & THE HONOURABLE SRI JUSTICE A. HARI HARANADHA SARMA WRIT APPEAL No.23643 of 2025 Dt.04.11.2025 tm