APHC010044102026 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: 2858/2026 Between: 1. HEMA GIRI KOPPARTHI, 19-27-9/2,1ST STREET, REDDY COLONY, B H I MAVARAM-534 201 ELURU DISTRICT, ANDHRA PRADESH. ...PETITIONER AND 1. THE INCOME TAX OFFICER, WARD-1, BHIMAVARAM, ADDRESS INCOME TAX OFFICE, JP ROAD, SIVARAO PETA, BHIMAVARAM 534201, ELURU DISTRICT. 2. THE PRINCIPAL CHIEF COMMISSIONER OF INCOMETAX, ANDHRA PRADESH AND TELANGANA REGION, ROOM NO.922, 9TH FLOOR, B-BLOCK, I T TOWERS, 1023 AC GUARDS, HYDERABAD-500 004, TELANGANA. 3. THE ASSESSMENT UNIT INCOMETAX DEPARTMENT, NATIONAL FACELESS E-ASSESSMENT CENTRE, ROOM NO..401, E-RAMP, JAWAHARLAL NEHRU STADIUM, NEW DELHI-110 003. 4. UNION OF INDIA, REP BY ITS PRINCIPAL SECRETARY GOVERNMENT OF INDIA, MINISTRY OF FINANCE, 3RDFLOOR JEEVAN DEEP BUILDING, SANSAD MARG, NEW DELHI-110 001. ...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 2 RRR,J & TCDS,J W.P.No.2858 of 2026 pleased topleased to issue Writ of MANDAMUS or any other appropriate Writ or Order or Direction (a) declaring the impugned Assessment Order vide No. bearing ITBA/AST/S/147/2024-25/1073490327(1) dated 20.02.2025(Ex.P-2) passed by 3rdRespondent as best judgment under section 147 read with Section 144 read with Section 144B ofAct,1961 (b) declaring issuance of Notice u/S.148 dt.18.03.2024 (Ex.P-3) of the Act, 1961 as arbitrary, null and void, illegal, bad in law, and contrary to the provisions of the Act, 1961 and (c) declaring the Notice dt.17.12.2025 u/s.221(1), of Act,1961 vide DIN No. ITBA/RCV/S/ 221/202526/1083797621(1) dated 17.12.2025 for the Assessment Year 2017-18 (Ex.P-1) as arbitrary, null and void, illegal, bad in law, without jurisdiction and contrary to law apart from being violative of Articles 14, 19(1)(g) and 265 of the Constitution of India and consequently set-aside/quash the Assessment Order dated 20.02.2025 by 3rd respondent - the National Faceless Assessment Unit and Notice dated 17.12.2025 u/s.221(1) demanding a huge tax of Rs.7,30,77,498/- and pass such 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 all further proceedings for Rs.7,30,77,498/- including any recovery, pursuant to the demand notice vide DIN No. ITBA/RCV/S/221/202526/1083797621(1) dated 17.12.2025 for the Assessment Year 2017-18 (Ex.P-1) under Section 221(1) issued by the 1st respondent pursuant to impugned Order under Section 147 read with Section 144 read with Section 144B of the Act, 1961 for the Assessment Year 2017-18 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. Y N VIVEKANANDA 3 RRR,J & TCDS,J W.P.No.2858 of 2026 The Court made the following Order: (per Hon’ble Sri Justice R. Raghunandan Rao) The assessment of the petitioner, under the Income Tax Act, 1961, (herein referred to as ‘the Act’) for the assessment year, 2017-2018, was initiated by way of a notice, under Section 148 of the Act, dated 18.03.2024. This notice was issued by the Jurisdictional Assessing Officer. Thereafter, the assessment was completed, by way of an Order, dated 20.02.2025, under the faceless system. 2. The petitioner has now approached this Court, by way of the present Writ Petition, with the contention that, the said order of assessment, dated 20.02.2025, is violative of Section 151A of the Act, in as much as the said assessment order is based upon the show-cause notice, issued by the Jurisdictional Assessing Officer, on 18.03.2024. 3. A Division Bench of this Court in the case of Prameela Pasumarthi Vs. CIT1 and following the judgments of various other Hon’ble High Courts, had held that, any assessment initiated by issuance of notices, by the Jurisdictional Assessing Authority, would be violative of the mandatory provisions of Section 151A of the Act, in as much as the said provision mandates that all such assessments should only be initiated and completed through the faceless systems. 1 2025 SCC Online AP 4052 4 RRR,J & TCDS,J W.P.No.2858 of 2026 4. Following the said judgment, this Writ Petition is allowed, setting aside the notice, dated 18.03.2024, issued by the 1st respondent and all consequential proceedings. However, it shall be open to the respondent authorities to initiate and complete assessment, in accordance with Law. 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.2858 of 2026 180 THE HON’BLE SRI JUSTICE R. RAGHUNANDAN RAO AND THE HON'BLE SRI JUSTICE T.C.D.SEKHAR WRIT PETITION No.2858 of 2026 (per Hon’ble Sri Justice R. Raghunandan Rao) 03.02.2026 KPV