APHC010044062026 IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Jurisdiction) [3529] TUESDAY, THE THIRD DAY OF FEBRUARY TWO THOUSAND AND TWENTY SIX PRESENT THE HONOURABLE SRI JUSTICE R RAGHUNANDAN RAO THE HONOURABLE SRI JUSTICE T.C.D.SEKHAR WRIT PETITION NO: 2811/2026 Between: 1. SRINU JAGANNADHA PATRUDU KANISETTY, 4-101, SATYANARAYANAPURAM, MOOLAPETA, THUMMAPALA, ANAKAPALLE-531001 ANAKAPALLI DISTRICT, ANDHRA PRADESH. ...PETITIONER AND 1. THE COMMISSIONER OF INCOME TAX, NATIONAL FACELESS APPEAL CENTRE, DELHI. 2. 2. THE INCOMETAX OFFICER, WARD-1, AAYAKAR BHAVAN, GANDHI NAGARAM, ANAKAPALLE-531001. 3. 3. THE ASSESSMENT UNIT, INCOME-TAX DEPARTMENT, NATIONAL FACELESS E-ASSESSMENT CENTRE, ROOM NO. 401, E-RAMP, JAWAHARLAL NEHRU STADIUM, NEW DELHI-110 003. 4. THE PRINCIPAL CHIEF COMMISSIONER OF INCOMETAX, ANDHRA PRADESH TELANGANA, AAYAKAR BHAVAN, A.C.GUARDS, HYDERABAD-500001. 5. UNION OF INDIA, REP BY ITS PRINCIPAL SECRETARY GOVERNMENT OF INDIA, MINISTRY OF FINANCE, 3RD FLOOR JEEVAN DEEP BUILDING, SANSAD MARG NEW DELHI-110 001 ...RESPONDENT(S): 2 RRR,J & TCDS,J W.P.No.2811 of 2026 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 Writ of Mandamus or any other appropriate Writ or Order or Direction declaring the impugned show cause notices dated 29.03.2022, impugned notice 12.04.2022, impugned orders dated 12.04.2022 and impugned assessment order dated 16.12.2025 passed by the 1ST 2ND and 3RDrespondents for Assessment Year 2015-16 as null and void, being contrary to the provisions of the Act, 1961 and violative of the principles of natural justice, passed without jurisdiction, and consequently set- aside/quash the impugned assessment order and consequential demand notice dated 16.12.2025 and pass s 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 order stay of collection of the tax demand raised in the assessment vide demand notice dated 16.12.2025 for the Assessment Year 2015-16 under the Act, 1961; pending disposal of the above Writ Petition, as otherwise, the Petitioner would be put to severe loss and hardship. Counsel for the Petitioner: 1. C SANJEEVA RAO Counsel for the Respondent(S): 1. ANUP KOUSHIK KARAVADI 3 RRR,J & TCDS,J W.P.No.2811 of 2026 The Court made the following Order: (per Hon’ble Sri Justice R. Raghunandan Rao) The assessment, of the petitioner, for the assessment year, 2015-2016, under the Income Tax Act, 1961, (herein referred to as ‘the Act’) was completed, on 12.01.2024. This order of assessment was set aside, on an Appeal and the matter was remanded back to the Assessing Officer. Thereafter, the assessment was again taken up, on 16.12.2025, passed under the faceless system. 2. The petitioner has now approached this Court, by way of the present Writ Petition, challenging the order, dated 16.12.2025, on the ground that, the said order, though passed under the faceless system, is pursuant to the notices, dated 29.03.2022 & dated 12.04.2022, which had been issued by the Jurisdictional Assessing Officer. The contention of the petitioner is that the Jurisdictional Assessing Officer, did not have any jurisdiction or authority to issue such a notice in view of Section 151 A of the Act, and consequently, all subsequent proceedings would have to be set aside. 3. A Division Bench of this Court in the case of Prameela Pasumarthi Vs. CIT1, had held that, the Jurisdictional Assessing Officer, does not have any jurisdiction, to initiate action by virtue of Section 148 or Section 148A of the Act, in relation to any assessee, after the introduction of Section 151A in the Act. 1 2025 SCC Online AP 4052 4 RRR,J & TCDS,J W.P.No.2811 of 2026 4. Following the said judgment, the impugned order, dated 16.12.2025, is set aside, leaving it open to the Authorities to act in accordance with Law. 5. Needless to say, the Notice under Section 148 of the Act, dated 12.04.2022, is also set aside. 6. Accordingly, this Writ Petition is disposed of, on this short ground and the other contentions raised in the Writ Petition, are left open. 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:03.02.2026 KPV 5 RRR,J & TCDS,J W.P.No.2811 of 2026 173 THE HON’BLE SRI JUSTICE R. RAGHUNANDAN RAO AND THE HON'BLE SRI JUSTICE T.C.D.SEKHAR WRIT PETITION No.2811 of 2026 (per Hon’ble Sri Justice R. Raghunandan Rao) 03.02.2026 KPV