1 APHC010569522025 IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Jurisdiction) [3545] FRIDAY,THE THIRTY FIRST DAY OF OCTOBER TWO THOUSAND AND TWENTY FIVE PRESENT THE HONOURABLE SRI JUSTICE BATTU DEVANAND THE HONOURABLE SRI JUSTICE A. HARI HARANADHA SARMA WRIT PETITION NO: 29874/2025 Between: 1. HARINI ROY VALLABHANENI, D/ O VALLABHANENI VENKAT RAM OCC PHYSIOTHERAPIST, AGE. 48 YEARS AWHPV1949G CURRENTLY RESIDING AT 7 WHITESTRAND, AYLESBURY PARK, STRANDHILL ROAD, SLIGO. REPUBLIC OF IRELAND F91 V6TO REPRESENTED BY RADHIKA SURYADEVARA, R/ O. 59-1-18/1, RAMACHANDRA NAGAR, OPP. STELLA COLLEGE. OLD BUS NO.5 ROUTE, VIJAYAWADA, 520008, AWHPV1949G ...PETITIONER AND 1. THE INCOME TAX OFFICER, WARDI, GUDIVADA INCOME TAX OFFICE, OPP BHASKAR TALKIES, GUDIWADA, ANDHRA PRADESH, 521301 2. THE PRINCIPAL COMMISSIONER OF INCOME TAX VIJAYAWADA, NO. 40-6-15 NEAR HOTEL SREE SQUARE MOGHALRAJPURAM, TIKKIE ROAD, 1ST LINE, VIJAYAWADA,ANDHRAPRADESH 520001 3. THE NATIONAL FACELESS ASSESSMENT CENTRE, INCOME TAX DEPARTMENT MINISTRY OF FINANCE GOVT, OF INDIA, NEW DELHI. 4. THE UNION OF INDIA, MINISTRY OF FINANCE REP. BY ITS SECRETARY, 166-B NORTH BLOCK,NEW DELHI - 110 001. 2 ...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 to (i) Issue a Writ, Order or Direction more particularly, one, in the nature of Writ of Mandamus, declaring the action of the Respondent No. 2 in passing an Order dated 06.04.2022 u/ s. 148A(d) and Notice u/ s. 148 dated 06.04.2022 calling for income for A.Y. 2018-19 as lacking in jurisdiction , illegal, arbitrary, bad in law and violative of Articles 14, 19 and 265 of the Constitution of India (ii) Set aside and quash the assessment order dated 28.05.2024 for the A.Y. 2018-19 on grounds that the basis of initiation of proceedings itself are without basis and on erroneous assumptions as brought out by the AO in the order itself (iii) Set aside and quash the assessment order u/s 143(3) r.w.s. 144C(13) dated 28.05.2024 for the A.Y. 2018-19 as barred by limitation and to pass such 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 be pleased to grant an interim stay on the operation of Order dated 06.04.2022 u/ s. 148A(d) and Notice u/ s. 148 dated 06.04.2022 calling for income for A.Y. 2018-19 and assessment order u/s 143(3) r.w.s. 144C(13) dated 28.05.2024 for the A.Y. 2018-19 and further stay all consequential proceedings initiated or contemplated by the Respondents: pending disposal of the above writ petition and to pass Counsel for the Petitioner: 1. P PAVAN KUMAR RAO 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.29874 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 more particularly one in the nature of Writ of Mandamus declaring the action of the Respondent No.2 in passing an Order, dated 06.04.2022 u/s 148A(d) and Notice issued u/s.148 dated 06.04.2022 calling for income for A.Y.2018-19 as lacking in jurisdiction, illegal, arbitrary, bad in law and violative of Articles 14, 19 and 265 of the Constitution of India ii) Set aside and quash the assessment order, dated 28.05.2024 for the A.Y 2018-19 on grounds that the basis of initiation of proceedings itself are without basis and on erroneous assumptions as brought out by the AO in the order itself iii) Set aside and quash the assessment order u/s 143(3) r.w.s 144C(13) dated 28.05.2024 for the A.Y.2018-19 as barred by limitation and to pass such other order or orders”. 2. Heard . Perused the material available on record. 3. The issue involved in the present Writ Petition is squarely covered by the common order, dated 28.10.2025 passed by this Court in W.P.No.14681 of 2023 and batch. 4 4. By following the above said order, this Writ Petition is allowed with the same directions. 5. The Registry is directed to append the copy of the above said order (W.P.No.14681 of 2023 and batch, dated 28.10.2025) to this order. 6. There shall be no order as to costs. As a sequel, miscellaneous petitions pending, if any, shall stand closed. __________________________ JUSTICE BATTU DEVANAND __________________________________ JUSTICE A.HARI HARANADHA SARMA Dated: 31.10.2025 TM 5 THE HON’BLE SRI JUSTICE BATTU DEVANAND & THE HONOURABLE SRI JUSTICE A. HARI HARANADHA SARMA WRIT APPEAL No.29874 of 2025 Dt.31.10.2025 tm 6