APHC010608572025 IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Jurisdiction) [3545] THURSDAY,THE THIRTEENTH 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: 31378/2025 Between: 1. BHASKARA REDDY GUDDETI, S/O. SRI ANJI REDDY GUDDETI, AGED ABOUT 40 YEARS, OCCUPATION. PRIVATE EMPLOYEE, BESIDE HP PETROL PUMP, EAST GANGAVARAM, TALLURU, PRAKASAM - 523264, A.P. ...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, WARD -1, INCOME TAX OFFICE, ROSHAN PLAZA, 8TH LINE, RAM NAGAR, ONGOLE-523001, 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 issued by the 2nd Respondent dated 28.03.2025 issued under section 148 of the Act with DIN and Notice No.ITBA/AST/S/148-1 /2024-25/1075171135(1) for the assessment year 2021-22, as being without jurisdiction, illegal,arbitrary and passed in gross violation of principles of natural justice without application of mind, 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 2 Pleased to stay all further proceedings pursuant to issuance of notice u/s.148 of the Act by the 2nd Respondent dated 28.03.2025 for the assessment year 2021-22,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.31378 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 issued by the 2nd Respondent dated 28.03.2025 issued under Section 148 of the Act with DIN and Notice No.ITBA/AST/S/148_1/2024-25/1075171135(1) for the assessment year 2021-22 as being without jurisdiction, illegal, arbitrary and passed in gross violation of principles of natural justice without application of mind and consequently set aside the same and pass ….” 2) Heard the learned counsel for the petitioner and Mr. 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: 13/11/2025 SCS 5 11 THE HON’BLE SRI JUSTICE BATTU DEVANAND AND THE HONOURABLE SRI JUSTICE A. HARI HARANADHA SARMA WRIT PETITION No.31378 of 2025 Date: 13.11.2025 SCS