APHC010699712025 IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Jurisdiction) [3545] TUESDAY, THE THIRTIETH 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: 36567/2025 Between: 1. SHRI. DANDA SRINIVASA RAO,, 4-109, LIBRARY BAZAR, BOBBEPALLI, MARTUR MANDAL, BAPATIA, PRAKASAM, ANDHRA PRADESH - 523 301. ...PETITIONER AND 1. THE INCOME TAX OFFICER, WARD -1, ONGOLE, INCOME TAX OFFICE, ROSHAN PLAZA, 8TH LINE, RAM NAGAR, ONGOLE, ANDHRA PRADESH - 523 001. 2. ASSESSMENT UNIT, INCOME TAX DEPARTMENT, NATIONAL E- ASSESSMENT CENTRE, ROOM NO. 401, 2ND FLOOR, E-RAMP, JAWAHARLAL NEHRU STADIUM, NEW DELHI - 110 003. 3. NATIONAL FACELESS APPEAL CENTRE, DELHI, THROUGH THE PRINCIPAL CHIEF COMMISSIONER OF INCOME TAX (NAFAC), DELHI, NORTH BLOCK, NEW DELHI- 110 001. 4. UNION OF INDIA, DEPARTMENT OF REVENUE, REPRESENTED BY ITS SECRETARY (REVENUE) NORTH BLOCK, NEW DELHI - 110 001. ...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 of mandamus or any other writ, direction or order declaring the proceedings of the 1St Respondent in the order issued under Section 148A(d) vide DIN ITBA/AST/F/148A/2022-23/1051172384(1) dated 23.03.2023, the consequent notice under Section 148 vide DIN 2 ITBA/AST/S/148_1/2022-23/1051219324(1) dated 23.03.2023, the Assessment Order passed under Section 147 dated 26.02.2024 vide DIN ITBA/AST/S/147/2023-24/1061477423(1), the Rectification Order dated 12.10.2025 vide DIN ITBA/REC/S/154 1/2025 26/1081670170(1) and the Appeal Order passed under Section 250 dated 26.11.2025 vide DIN ITBA/NFAC/S/250/2025-26/1083014948(1) as being void, illegal, arbitrary, violative of principles of natural justice and without jurisdiction as the notice was issued by the jurisdictional assessing officer instead of National Faceless Assessment Unit, violative of Article 14, 19(1)(g) of the Constitution of India and consequently set aside the same 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 stay all further proceedings including collection of tax pursuant to the Assessment Order passed under Section 147 dated 26.02.2024 vide DIN: ITBA/AST/S/147/2023- 24/1061477423(1), the Rectification Order dated 12.10.2025 vide DIN: ITBA/REC/S/154_1/2025-26/1081670170(1) and the Appeal Order passed under Section 250 dated 26.11.2025 vide DIN: ITBA/NFAC/S/250/202 5- 26/1083014948(1), in the interest of justice Counsel for the Petitioner: 1. ANIL KUMAR BEZAWADA Counsel for the Respondent(S): 1. The Court made the following: 3 THE HON’BLE SRI JUSTICE BATTU DEVANAND AND THE HON’BLE SRI JUSTICE A. HARI HARANADHA SARMA WRIT PETITION No.36567 of 2025 ORDER:(Per Hon’ble Sri Justice Battu Devanand) 1. This writ petition has been filed under Article 226 of the Constitution of India seeking the following relief: “….to issue a writ of mandamus or any other writ, direction or order declaring the proceedings of the 1st Respondent in the order issued under Section 148A(d) vide DIN:ITBA/AST/F/148A/2022-23/1051172384(1) dated 23.03.2023, the consequent notice under Section 148 vide DIN: ITBA/AST/S/148_1/2022-23/1051219324(1) dated 23.03.2023, the Assessment Order passed under Section 147 dated 26.02.2024 vide DIN: ITBA/AST/S/147/2023-24/1061477423(1), the Rectification Order dated 12.10.2025 vide DIN: ITBA/REC/S/154_1/2025-26/1081670170(1) and the Appeal Order passed under Section 250 dated 26.11.2025 vide DIN:ITBA/NFAC/S/250/2025-26/1083014948(1) as being void, illegal, arbitrary, violative of principles of natural justice and without jurisdiction as the notice was issued by the jurisdictional assessing officer instead of National Faceless Assessment Unit, violative of Article 14, 19(1)(g) of the Constitution of India and consequently set aside the same and pass such other order or further 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 4 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. 8. 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:30.12.2025 Knr 5 THE HON’BLE SRI JUSTICE BATTU DEVANAND AND THE HON’BLE SRI JUSTICE A. HARI HARANADHA SARMA WRIT PETITION No.36567 of 2025 Date: 30.12.2025 Knr