1 APHC010702692025 IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Jurisdiction) [3545] MONDAY,THE TWENTY NINETH 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: 36111/2025 Between: 1. RAMA M V V S S KRISHNA, S/O.M.CHAKRADHARA RAO AGED ABOUT 45 YEARS, OCC BUSINESS, R/O.56-13-4, VIDYA NAGAR, RAJAMAHENDRAVARAM - 533105, EAST GODAVARI DISTRICT, PAN APAPM6723M. ...PETITIONER AND 1. THE PRINCIPAL CHIEF COMMISSIONER OF INCOME TAX, INTERNATIONAL TAXATION, ROOM NO. 304, E-2 BLOCK, DR. SHYAM PRASAD MUKHERJEE CIVIC CENTRE, NEW DELHI- 110002. 2. THE INCOME TAX OFFICER WARD21, RAJAMAHENDRAVARAM- 533105, EAST GODAVARI DISTRICT. 3. THE INCOME TAX OFFICER, WARD (INT. TXN.), KAKINADA-533001. 4. THE COMMISSIONER INCOME TAX, DRP-1, BENGALURU. ...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 issue a Writ, Order or Direction, more particularly one in the nature of Writ of Mandamus - (i) declaring the impugned order under Clause (d) of Section 148A of the I.T.Act, 1961 dated 19.04.2023 for A.Y.2016-17 under 2 DIN and Notice No ITBA/AST/F/148A/2023- 24/1052183959(1) (Annexure P.4) and also impugned Notice under 148 dated 19.04.2023 under DIN and Notice No section ITBA/AST/S/148_1/2023-24/1052184534(1) (Annexure P.5) issued by the 3rd respondent as approved by 1st respondent, and the demand notice dated 18.11.2025 under DIN and Notice No.lTBA/AST/S/156/2025-26/1082710874 (1) passed by the respondent, as illegal, arbitrary and unsustainable in law and in violation of the provisions of section 151A of the Act, 1961 r/w. Board Notification No.18 of 2022 dated 29.03.2022 and (ii) to quash all the above orders and notices and consequently (iii) to quash all subsequent proceedings including the Assessment Order passed by the 3rd respondent with the directions of the 4th respondent on 18.11.2025 under DIN and Order No. ITBA/AST/S/ 147/2025- 26/1082710763(1) (Annexure P.23) along with the impugned directions of the 4th respondent dated 07.11.2025 under DIN and Order No. ITBA/DRP/F/144C(5)/2025-26/1082373679(1) (Annexure P.24) and 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 to grant stay in respect all recovery proceedings initiated by the 3rd respondent in the demand notice dated 18.11.2025 under DIN & Notice No.lTBA/AST/S/156/2025-26/1082710874 (1) and also grant stay of penalty proceedings initiated under section 271(1)(c), 271(1)(b) and 271F of the 1961 Act pending disposal of this Writ Petition and pass Counsel for the Petitioner: 1. C P RAMASWAMI 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.36111 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 - (i) declaring the impugned order under Clause (d) of Section 148A of the I.T.Act, 1961 dated 19.04.2023 for A.Y.2016-17 under DIN and Notice No.ITBA/AST/F/148A/2023- 24/1052183959(1) (Annexure P.4) and also impugned Notice under section 148, dated 19.04.2023 under DIN and Notice No ITBA/AST/S/148-1/2023-24/1052184534(1) (Annexure P.5) issued by the 3rd respondent as approved by 1st respondent, and the demand notice dated 18.11.2025 under DIN and Notice No.lTBA/AST/S/156/2025-26/1082710874(1) passed by the 3rd respondent, as illegal, arbitrary and unsustainable in law and in violation of the provisions of section 151A of the Act, 1961 r/w. Board Notification No.18 of 2022 dated 29.03.2022 and (ii) to quash all the above orders and notices and consequently (iii) to quash all subsequent proceedings including the Assessment Order passed by the 3rd respondent with the directions of the 4th respondent on 18.11.2025 under DIN and Order No. ITBA/AST/S/147/2025- 26/1082710763(1) (Annexure P.23) along with the impugned directions of the 4th respondent dated 07.11.2025 under DIN and Order No.ITBA/DRP/F/144C(5)/2025-26/1082373679(1) (Annexure P.24) and set aside the same and pass.…” 4 2) Heard the learned counsel for the petitioner and Sri Anup Koushik Karavadi, 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 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. 5 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 Dated: 29.12.2025 TM 6 THE HON’BLE SRI JUSTICE BATTU DEVANAND & THE HONOURABLE SRI JUSTICE A. HARI HARANADHA SARMA WRIT PETITION No.36111 of 2025 Dated: 31.12.2025 TM