1 RRR,J& TCDS,J W.P.No.1783 of 2026 APHC010026212026 IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Jurisdiction) [3529] FRIDAY,THE SIXTH DAY OF MARCH TWO THOUSAND AND TWENTY SIX PRESENT THE HONOURABLE SRI JUSTICE R RAGHUNANDAN RAO THE HONOURABLE SRI JUSTICE T.C.D.SEKHAR WRIT PETITION NO: 1783/2026 Between: 1. SRINU VASANTHAVARAPU, S/O. CHENNAIAH, AGED ABOUT 44 YEARS, OCC BUSINESS R/O. 1-255/1 BALACHANDRA NAGAR, PETASANNEGANDIA, KAREMPUDI, GUNTUR, 522614- AP. ...PETITIONER AND 1. THE NATIONAL FACELESS ASSESSMENT CENTER, INCOME-TAX DEPARTMENT, 2ND FLOOR, E-RAMP, JAWAHARLAL NEHRU STADIUM, MINISTRY OF FINANCE, DELHI - 110003. 2. INCOME TAX OFFICER, WARD 2(1), GUNTUR, HAVING OFFICE AT LAKSHMIPURAM MAIN ROAD, GUNTUR, ANDHRA PRADESH. 3. THE ASSESSMENT UNIT INCOME TAX DEPARTMENT, NATIONAL FACELESS ASSESSMENT CENTER, ROOM NO. 401, 2ND FLOOR, E-RAMP, JAWAHARLAL NEHRU STADIUM, MINISTRY OF FINANCE, DELHI - 110003. 4. THE NATIONAL FACELESS APPEAL CENTER, INCOME- TAXDEPARTMENT, NATIONAL FACELESS ASSESSMENT CENTER, ROOM NO. 401, 2ND FLOOR, E-RAMP, JAWAHARLAL NEHRU STADIUM, MINISTRY OF FINANCE, DELHI - 110003. 5. UNION OF INDIA, REP BY ITS SECRETARY, DEPARTMENT OF 2 RRR,J& TCDS,J W.P.No.1783 of 2026 REVENUE, MINISTRY OF FINANCE, NORTH BLOCK, NEW DELHI - 110001. ...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 i. Issue a Writ, Order or Direction more particularly, one, in the nature of Writ of Mandamus, declaring the impugned order bearing DIN and Notice no. ITBA/AST/F/148A/2022-23/1042639815(1) dated 07.04.2022 passed u/s 148A(d) of the Act and notice bearing DIN and Notice no. ITBA/AST/S/148 1/2022-23/1042670722(1) dated 08.04.2022 u/s 148 of the Act passed by the Respondent no.2 and impugned assessment order bearing DIN No. ITBA/AST/S/147/2023-24/1060196642(1) dated 29.01.2024 passed under Section 147 r.w.s 144 read with section 144B of the Income-tax Act in respect of AY 2018-19 as illegal, arbitrary, bad in law, void ab initio, violative of the principles of natural justice and being violative of Articles 14,19 and 265 of the Constitution of India and consequently, ii. Set aside the impugned order bearing DIN and Notice no. ITB/VAST/F/148A/2022-23/1042639815(1) dated 07.04.2022 passed u/s 148A(d) of the Act and notice bearing DIN and Notice no. ITBA/AST/S/148 1/2022-23/1042670722(1) dated 08.04.2022 u/s 148 of the Act passed by the Respondent no.2 and impugned assessment order bearing DIN No. ITBA/AST/S/147/2023 24/1060196642(1) dated 29.01.2024 passed under Section 147 r.w.s 144 read with section 144B of the Income-tax Act in respect of AY 2018-19 and any consequent proceedings as lacking in jurisdiction. hi. and/or 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 of operation of impugned order bearing DIN & Notice no. ITBA/AST/F/148A/2022-23/1042639815(1) dated 07.04.2022 passed u/s 148A(d) of the Act and stay of all further proceedings pending disposal of the main writ petition and pass 3 RRR,J& TCDS,J W.P.No.1783 of 2026 Counsel for the Petitioner: 1. PRAGATHI MANDAPALLE Counsel for the Respondent(S): 1. Y N VIVEKANANDA Date of Reserved :11.02.2026 Date of Pronouncement :06.03.2026 Date of Upload :06.03.2026 4 RRR,J& TCDS,J W.P.No.1783 of 2026 The Court made the following Order: (per Hon’ble Sri Justice R. Raghunandan Rao) Heard Ms. Pragathi Mandapalle, learned counsel appearing for the petitioner and Sri Y.N. Vivekananda, learned Standing Counsel appearing for the respondents. 2. The petitioner had approached this Court, by way of the present Writ petition challenging an order of assessment, dated 07.04.2022, passed under Section 148A(d) of the Income Tax Act and the notice, dated 08.04.2022, under Section 148 of the Income Tax Act passed by the 2nd respondent as well as the impugned assessment order, dated 29.01.2024, passed under Section 147 r/w section 144 and Section 144B of the Income Tax Act. 3. The present Writ Petition has been filed on 20.01.2026 against the orders and notices, of the year 2022 and 2024. As there are laches in approaching this Court, the petitioner was granted an opportunity to explain the delay. The petitioner has filed an additional affidavit for explaining the said delay. In this additional affidavit, it is stated that the impugned notices and assessment order were uploaded on the ITBA portal and were not served on the petitioner, by way of any physical communication or other methods of service, and that the petitioner was not aware of the said orders. It is further stated that the auditor of the petitioner, who was to look after these issues had also not informed the petitioner about these notices and orders. It is stated 5 RRR,J& TCDS,J W.P.No.1783 of 2026 that the petitioner had appointed a new auditor who informed him of the said proceedings only in the month of June, 2025. 4. This Court is unable to accept this explanation for the delay in approaching this Court. The uploading of the orders in the ITBA portal is one of the acknowledged methods of service of notices and orders. In the circumstances, this Court cannot accept the contention of the petitioner that uploading the impugned notices and orders, in the ITBA Portal, would not amount to proper service on the petitioner. 5. In that view of the matter, this Court does not find any reason to condone the delay in approaching this Court and must hold that the present Writ Petition is hit by laches. 6. Accordingly, this Writ Petition is dismissed. There shall be no order as to costs. As a sequel, pending miscellaneous petitions, if any, shall stand closed. There shall be no order as to costs. _______________________________ R. RAGHUNANDAN RAO, J ____________________ T.C.D. SEKHAR, J RJS 6 RRR,J& TCDS,J W.P.No.1783 of 2026 THE HON’BLE SRI JUSTICE R. RAGHUNANDAN RAO & THE HONOURABLE SRI JUSTICE T.C.D.SEKHAR WRIT PETITION No: 1783 of 2026 (per Hon’ble Sri Justice R.Raghunandan Rao) 06.03.2026 RJS 7 RRR,J& TCDS,J W.P.No.1783 of 2026