APHC010492142026 IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Jurisdiction) MONDAY, THE 28th DAY OF SEPTEMBER 2026 PRESENT THE HONOURABLE SRI JUSTICE NINALA JAYASURYA THE HONOURABLE SRI JUSTICE T.C.D.SEKHAR WRIT PETITION NO: 26953 OF 2026 Between: 1. ATCHIRAJU MAMIDI, Son of Appa Rao, Aged about 41years, Residing at 8-107, B C Colony, Koruprollu Post, Sriyavaram Mandal, Anakapalle District - 531 083 PAN BKMPM5990C. ...Petitioner AND 1. THE ASSESSMENT UNIT, National Faceless Assessment Centre (NFAC), Income Tax Department, 2nd Floor, E-Ramp, Room No.401, Jawarhalal Nehru Stadium, New Delhi-110 003. 2. The Incometax Officer, Ward-2(5), Infinity Towers, Sankara Matam Road, Akkayyapalem, Visakhapatnam-530016. 3. The Commissioner of Income Tax Appeals, National Faceless Appeal Centre (NFAC), North Block, New Delhi-110 001. 4. The Principal Chief Commissioner of Incometax A P and Telangana I T, Towers, Room No.922, 9th Floor, A C Guards, Hyderabad-500 004 5. Union of India, .Represented by its Secretary, Department of Revenue, Ministry of Finance, North Block, New Delhi - 110001 ...Respondents 2 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 of Certiorari or any other appropriate writ, order, or direction, calling for the records relating to the case of the Petitioner for Assessment Year 2015-16 and, after perusing the same, quash the impugned Assessment Order dated 28.11.2023 passed by 1st Respondent (FAO) EX.P2, the underlying order under Section 148A (d) dated 02.04.2022 EX.P5 and impugned notices under Section 148A(b) dated 21.03.2022 EX.P4 and 148 dated 02.04.2022 issued by 2nd Respondent (JAO) EX.P3, and the consequential Appellate Order dated 18.08.2026 (DIN and Order No. ITBA/NFAC/S/250/2026-27/1092301916(1) EX.P1 passed by 3rd Respondent, as being illegal, arbitrary, and wholly without jurisdiction IA NO: 1 OF 2026 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 stay all further proceedings, including any recovery, pursuant to the notice issued by the 2 ' Respondent under Section 148 of the Act, 1961, dated 02.04.2022 vide DIN and Notice No. ITBA/AST/S/148 1/2022- 23/1042447719(1), for the Assessment Year 2015-16 (which is time barred) and impugned consequential appeal order dated 18.08.2026 and impugned Assessment Order dated 28.11.2023 Counsel for the Petitioner: C SANJEEVA RAO Counsel for the Respondents: The Court made the following order: 3 THE HONOURABLE SRI JUSTICE NINALA JAYASURYA THE HONOURABLE SRI JUSTICE T.C.D.SEKHAR WRIT PETITION NO: 26953 OF 2026 ORDER: (per Hon’ble Sri Justice Ninala Jayasurya) The present Writ Petition is filed seeking to declare Section 147-A of the Income Tax Act, 1961 introduced vide Finance Act, 2026 (Act No.4 of 2026) with retrospective effect from 01.04.2021, as ultravires the Constitution of India and the Income Tax Act, 1961 and for other reliefs. 2. Learned counsel for the petitioner made submissions with reference to the contentions raised in the writ petition and also drawn our attention to the decisions of the Hon’ble Supreme Court in Union of India and Others v. Rajeev Bansal1, Deepak Steel and Power Ltd., v. Central Board of Direct Taxes and Others2, as also Assistant Commissioner of Income Tax Circle 19 (1) v. Nehal Ashit Shah3. He submits that the 2nd respondent issued impugned Notice dated 02.04.2022 for the Assessment Year 2015-16 and that the said Notice and the subsequent orders are not sustainable in the light of the decisions referred to supra. He submits that in terms of the decision of the Hon’ble Supreme Court in Rajeev Bansal, the notice issued on or after April 1st, 2021 will have to be dropped as they will not fall for completion during the period prescribed under the Taxation and Other Laws (Relaxation and Amendment of Certain Provisions) Act, 2020. Drawing the attention of this 1 (2024) 469 ITR 46 (SC) 2 (2025) 476 ITR 369 (SC) 3 2025 SCC OnLine SC 1755 4 Court to the latest order dated 04.05.2026 in S.L.P.(Civil) No.8682 of 2024, he submits that that the said aspect is reiterated by the Hon’ble Supreme Court. 3. Mr. V. Venkata Subba Rao, learned counsel representing Mr. Anup Koushik Karavadi, learned Senior Standing Counsel for Income Tax Department, based on instructions, submits that the matter is covered by decisions of the Hon’ble Supreme Court. 4. In the present case, it is not in dispute that the impugned proceedings are pertaining to the Assessment Year 2015-16. In the latest decision referred to supra, the Hon’ble Supreme Court inter alia observed as follows: “5. There is no quarrel that if the instant cases are found to pertain to Assessment Year 2015-16, then the impugned notices are liable to be struck down outrightly in terms of the concession on behalf of the Department recorded in paragraph 19 (f) of Rajeev Bansal (supra) and reiterated before us by the learned Additional Solicitor General of India.” 5. As the Assessment Proceedings in respect of the Assessment year 2015-16 were initiated pursuant to Notice dated 02.04.2022 in question i.e., after 01.04.2021, the impugned orders are not sustainable. 6. In view of the above stated legal position, the writ petition is allowed and the impugned orders are set aside. 5 7. There shall be no order as to costs. Miscellaneous petitions, if any, shall stand closed. _____________________ NINALA JAYASURYA, J _______________ T.C.D.SEKHAR, J GVK 6 25 THE HONOURABLE SRI JUSTICE NINALA JAYASURYA AND THE HONOURABLE SRI JUSTICE T.C.D.SEKHAR WRIT PETITION No. 26953 OF 2026 Dt. 28.09.2026 GVK