1 APHC010008482026 IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Jurisdiction) [3545] THURSDAY,THE EIGHTH DAY OF JANUARY TWO THOUSAND AND TWENTY SIX PRESENT THE HONOURABLE SRI JUSTICE BATTU DEVANAND THE HONOURABLE SRI JUSTICE A. HARI HARANADHA SARMA WRIT PETITION NO: 664/2026 Between: 1. DARA SUDHEER KUMAR, S/O. DARA BHASKAR RAO, AGED ABOUT 48 YEARS, OCC BUSINESS, R/O. FLAT NOL. 218, AMIGOS PINE TREE APARTMENTS,G P THIMMINAIDUPALEM, TIRUPATI, TIRUPATI DISTRICT. ...PETITIONER AND 1. THE NATIONAL FACELESS ASSESSMENT CENTRE, INCOME-TAX DEPARTMENT, 2ND FLOOR, E-RAMP, JAWAHARLAL NEHRU STADIUM, NEW DELHI - 110 003. 2. THE INCOME TAX OFFICER, WARD -1(3), TIRUPATI, INCOME TAX OFFICE, NEAR SBI TILAK ROAD BRANCH, KT ROAD, TIRUPATI, ANDHRA PRADESH, 3. THE ASSESSMENT UNIT, INCOME TAX DEPARTMENT,. MINISTRY OF FINANCE, GOVERNMENT OF INDIA, NEW DELHI. ...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 in the nature of writ of mandamus declaring order under Section 148A(d) dated 31-03-2024 bearing No. ITBA/AST/F/148A./2023- 24/1063765022(1), the consequent Notice dated 31-03-2024 bearing document No. ITBA/AST/S/148_1/2023- 2 24/1063765126(1) issued under Section 148 of the Income Tax Act. 1961 by respondent No.2 herein and the consequential Assessment Order dated 03- 12-2024 bearing document No. ITBA/AST/S/147/2024-25/1070843091(1) of the 3rd respondent herein and the consequential order dated 23-06-2025 issued under Section 271AAC(1) of the 3rd respondent herein and the consequential Notice dated 08-12-2025 issued under Section 226(3) of Income Tax Act bearing document No. ITBA/RCV/S/226(3)_1/2025- 26/1083419322(1) of.the 2nd respondent herein, as being void, illegal, arbitrary, without jurisdiction, violative of principles of natural justice and violative of Section 144-B of the Income Tax Act, 1961 and Article 14 of the Constitution of India and consequently set aside the same and pass 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 pleased to stay the order under Section 148A(d) dated 31-03-2024 bearing No. ITBA/AST/F/148A/2023- 24/1063765022(1), the consequent Notice dated 31-03-2024 bearing document No. ITBA/AST/S/148 1/2023- 24/1063765126(1) issued under Section 148 of the Income Tax Act, 1961 by respondent No.2 herein and the consequential Assessment Order dated 03- 12-2024 bearing document No. ITBA/AST/S/147/2024-25/1070843091(1) of the 3rd respondent herein, pending disposal of the writ petition and pass IA NO: 2 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 suspend the Notice dated 08-12-2025 issued under Section 226(3) of Income Tax Act bearing document No. ITBA/RCV/S/226(3)_1/2025- 26/1083419322(1) of the 2nd respondent herein, pending disposal of the writ petition and pass Counsel for the Petitioner: 1. G V SRIRAMA MURTY Counsel for the Respondent(S): 1. 3 THE HON’BLE SRI JUSTICE BATTU DEVANAND & THE HONOURABLE SRI JUSTICE A. HARI HARANADHA SARMA WRIT PETITION No.664 of 2026 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 in the nature of writ of mandamus declaring order under Section 148A(d) dated 31-03-2024, bearing No.ITBA/AST/F/148A./2023- 24/1063765022(1), the consequent Notice dated 31-03-2024 bearing document No.ITBA/AST/S/148-1/2023-24/1063765126(1) issued under Section 148 of the Income Tax Act. 1961 by respondent No.2 herein and the consequential Assessment Order dated 03-12-2024 bearing document No.ITBA/AST/S/147/2024-25/1070843091(1) of the 3rd respondent herein and the consequential order dated 23-06-2025 issued under Section 271AAC(1) by the 3rd respondent herein and the consequential Notice dated 08-12-2025 issued under Section 226(3) of Income Tax Act bearing document No. ITBA/RCV/S/226(3)- 1/2025-26/1083419322(1) by the 2nd respondent herein, as being void, illegal, arbitrary, without jurisdiction, violative of principles of natural justice and violative of Section 144-B of the Income Tax Act, 1961 and Article 14 of the Constitution of India and consequently set aside the same and pass…” 2) Heard the learned counsel for the petitioner and Sri Y.N.Vivekananda, learned Standing Counsel appearing for the Income Tax Department. 3) Perused the record. 4 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. 6) There shall be no order as to costs. 7) Consequently, miscellaneous applications, pending if any, shall stand closed. 5 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: 08.01.2026 TM 6 THE HON’BLE SRI JUSTICE BATTU DEVANAND & THE HONOURABLE SRI JUSTICE A. HARI HARANADHA SARMA WRIT PETITION No.664 of 2026 Dated: 08.01.2026 TM