APHC010005642026 IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Jurisdiction) [3529] TUESDAY, THE TWENTIETH DAY OF JANUARY TWO THOUSAND AND TWENTY SIX PRESENT THE HONOURABLE SRI JUSTICE R RAGHUNANDAN RAO THE HONOURABLE SRI JUSTICE T.C.D.SEKHAR WRIT PETITION NO: 1330/2026 Between: 1. NEKKALLU PACS LTD, D. NO. 6-35A NEKKALLU, THULLU, GUNTUR DISTRICT - 522001, AP. REPRESENTED BY ITS SECRETARY. ...PETITIONER AND 1. NATIONAL FACELESS ASSESSMENT CENTRE DELHI, DELHI, MINISTRY OF FINANCE, ROOM NO.401, 2ND FLOOR, E-RAMP, JAWAHARLAL NEHRU STADIUM, DELHI-110003. 2. THE INCOME TAX OFFICER, WARD-2(1), GUNTUR, INCOME TAX OFFICE, LAKSHMIPURAM MAIN ROAD GUNTUR - 522006, ANDHRA PRADESH. EMAIL GUNTUR.IT02.1 LNCOMETAX.QOV.IN ...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, order or direction, more particularly one in the nature of Writ of Mandamus, declaring the notice u/s 148 of the Act, 1961 dated 24.02.2024 for A.Y. 2020-21 vide DIN No. ITBA/AST/S/148_1/2023- 24/1061438124(1) issued by the Jurisdictional Assessing Officer (JAO) i.e. the Respondent No.2 instead of Faceless Assessing Officer (FAO) i.e. Respondent No.1 as void, illegal and contrary to the provisions of Income-tax Act and contrary to the Constitutional Provisions including Principles of Natural Justice and pass IA NO: 1 OF 2026 2 RRR, J & TCDS, J W.P.No.1330 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 pleased to stay all further5 proceedings pursuant to the notice u/s 148 dated 24.02.2024 for A.Y. 2020-21 vide DIN No.ITBA/AST/148_1/2023- 24/1061438124 (1) issued by the Jurisdicational Assessing Officer (JAO) i.e. the Respondent No.2 instead of Faceless Assessing Officer (JAO) i.e the Respondent No.2 instead of Faceless Assessing Officer (FAO) i.e Respondent No.1, pending disposal of the subject writ petition and pass Counsel for the Petitioner: 1. G V N HARI Counsel for the Respondent(S): 1. ANUP KOUSHIK KARAVADI 3 RRR, J & TCDS, J W.P.No.1330 of 2026 The Court made the following Order: The petitioner was assessed to tax and an order of assessment has been passed for the year 2020-21 on 15.01.2025. This order of assessment was preceded by a notice under Section 148 of the Income Tax Act 1961, dated 24.02.2024. Thereafter, the petitioner had filed an appeal, which came to be dismissed on 30.10.2025. Aggrieved by the same, the petitioner has approached this Court, by way of the present Writ Petition challenging the notice, issued under Section 148 of the Income Tax Act, 1961, dated 24.02.2024. 2. This issue has been considered by a Division Bench of this Court, in W.P.No.14681 of 2023 & batch. The Division Bench, after considering the said issues, had, by its Judgment, dated 28.10.2025, had set aside the notices on the ground that the said notices are contrary to Section 151 A of the I.T. Act. 3. Following the same, this Writ Petition is disposed of, in terms of the Judgment passed in W.P.No.14681 of 2023 & batch, dated 28.10.2025. There shall be no order as to costs. As a sequel, pending miscellaneous applications, if any, shall stand closed. ________________________ R. RAGHUNANDAN RAO, J ________________ T.C.D. SEKHAR, J Date: 20.01.2026 MJA 4 RRR, J & TCDS, J W.P.No.1330 of 2026 152 THE HON’BLE SRI JUSTICE R RAGHUNANDAN RAO AND THE HON’BLE SRI JUSTICE T.C.D. SEKHAR WRIT PETITION NO: 1330/2026 (per Hon’ble Sri Justice R. Raghunandan Rao) 20.01.2026 MJA