APHC010048552026 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: 3018/2026 Between: 1. SIVASANKARA REDDY BHUMA, 29/50, SBI COLONY, NANDYAL KURNOOL DISTRICT, ANDHRA PRADESH - 518 501 ...PETITIONER AND 1. THE INCOME TAX OFFIER, WARD -1, NANDYAL, INCOME TAX OFFICE, 25/183, SANJEEVA NAGAR, NANDYAL, ANDHRA PRADESH - 518 501. 2. ASSESSMENT UNIT, INCOME TAX DEPARTMENT, NATIONAL E- ASSESSMENT CENTRE, ROOM NO. 401, 2ND FLOOR, E-RAMP, JAWAHARLAL NEHRU STADIUM, NEW DELHI - 110 003. 3. NATIONAL FACELESS APPEAL CENTRE, DELHI, THROUGH THE PRINCIPAL CHIEF COMMISSIONER OF INCOME TAX (NAFAC), DELHI, NORTH BLOCK, NEW DELHI-110 001. 4. UNION OF INDIA, DEPARTMENT OF REVENUE, REPRESENTED BY ITS SECRETARY (REVENUE), NORTH BLOCK, 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 pleased toA. pleased to issue a writ of mandamus or any other writ, direction 2 RRR,J & TCDS,J W.P.No.3018 of 2026 or order declaring the proceedings of the 1 Respondent in the order issued under Section 148A(d) vide DIN and Notice No ITBA/AST/F/148A/2023- 24/1060149747(1) dated 26.01.2024, the consequent notice under Section 148 vide DIN and Notice No ITBA/AST/S/148_1/2023-24/1060153457(1) dated 26.01.2024 and the Assessment Order passed under Section 147 dated 25.03.2025 vide DIN. ITBA/AST/S/147/2024-25/1074988369(1) as being void, illegal, arbitrary, violative of principles of natural justice and without jurisdiction as the notice was issued by the jurisdictional assessing officer instead of National Faceless Assessment Unit, violative of Article 14,19(1)(g) of the Constitution of India and consequently set aside the same B. 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 stay all further proceedings including collection of tax pursuant to the Assessment Order passed under Section 147 dated 25.03.2025 vide DIN: ITBA/AST/S/147/2024- 25/1074988369(1) in the interest of justice and pass Counsel for the Petitioner: 1. ANIL KUMAR BEZAWADA Counsel for the Respondent(S): 1. Y N VIVEKANANDA 3 RRR,J & TCDS,J W.P.No.3018 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, 2020-2021, under the Income Tax Act, 1961 (herein referred to as ‘the Act), had been initiated, by way of a notice, under Section 148 of the Act, dated 26.01.2024. The order under Section 148A(d) of the Act, dated 26.01.2024, has been passed by the Jurisdictional Assessing Officer. These proceedings were culminated in an order of assessment, dated 25.03.2025, conducted under the faceless system. The notice, under Section 148 of the Act, was issued by the Jurisdictional Assessing Officer, while the assessment completed under the faceless system. 2. The petitioner being aggrieved by these proceedings, had initially filed an Appeal, before the Appellate Authority, which came to be withdrawn by the petitioner. 3. The petitioner, after withdrawing the Appeal, has approached this Court, by way of the present Writ Petition. 4. The contention of the petitioner is that, the order of assessment, dated 25.03.2025, is without jurisdiction in as much as the proceedings, under which the said assessment order had been passed, had been initiated by issuance of notice, by the Jurisdictional Assessing Officer and the same is violative of Section 151A of the Act. 4 RRR,J & TCDS,J W.P.No.3018 of 2026 5. 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. 6. Following the said judgment, this Writ Petition is allowed, setting aside the notice, dated 26.01.2024, 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 1 2025 SCC Online AP 4052 5 RRR,J & TCDS,J W.P.No.3018 of 2026 187 THE HON’BLE SRI JUSTICE R. RAGHUNANDAN RAO AND THE HON'BLE SRI JUSTICE T.C.D.SEKHAR WRIT PETITION No.3018 of 2026 (per Hon’ble Sri Justice R. Raghunandan Rao) 03.02.2026 KPV