APHC010045522026 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: 2815/2026 Between: 1. PANDETI RAJENDRA, S/O. P. NARASIMHULU AGED ABOUT 67 YEARS, OCC BUSINESS R/O. 3-24, SREENIVASAPURAM PADMAVATHIPURAM, TIRUPATI (URBAN) TIRUCANOOR, CHITTOOR, ANDHRA PRADESH - 517503 PAN AISPP5613N ...PETITIONER AND 1. INCOME TAX OFFICER, WARD 1(1), TIRUPATI INCOME TAX OFFICE, NEAR SBI TILAK ROAD BRANCH KT ROAD, TIRUPATI, ANDHRA PRADESH - 517507 2. UNION OF INDIA, REP. BY ITS SECRETARY, DEPARTMENT OF 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 issue Writ Order or Direction more particularly in the nature of Writ of Mandamus declaring the impugned notice dated 26-06-2025 bearing DIN and Notice No. ITBA/AST/S/148-1/2025-26/1077879759(1) issued by 1St respondent u/s.148 of the Income Tax Act, 1961 for A.Y.2021- 22 pursuant to impugned Order dated 26-06-2025 u/s. 148A(3) of the Income Tax Act, 1961 as both notice and order being without jurisdiction, without 2 RRR,J & TCDS,J W.P.No.2815 of 2026 authority of law, arbitrary, illegal, unjust and violative of Articles 14, 19 (1) g and 265 of Constitution of India and contrary to section 151A of the Income Tax Act, 1961 and consequently set aside the same and all consequential proceedings 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 all further proceedings pursuant to impugned notice dated 26- 06-2025 bearing DIN & Notice No. ITBA/AST/S/148 1/2025- 26/1077879759(1) issued by 1St respondent uls.148 of the Income Tax Act, 1961 for A.Y.2021-22 Counsel for the Petitioner: 1. C V NARASIMHAM Counsel for the Respondent(S): 1. Y N VIVEKANANDA 3 RRR,J & TCDS,J W.P.No.2815 of 2026 The Court made the following Order: (per Hon’ble Sri Justice R. Raghunandan Rao) The Jurisdictional Assessing Officer of the petitioner, had issued a notice, under Section 148A of the Income Tax Act, 1961 (herein referred to as ‘the Act’) and after giving an opportunity of hearing to the petitioner, had passed an order, under Section 148A(3) of the Act, on 26.06.2025. Thereafter, the Jurisdictional Assessing Officer, issued a notice under Section 148 of the Act, on 26.06.2025 itself. 2. The petitioner being aggrieved by this notice, has approached this Court, by way of the present Writ Petition, with the contention that, the notice issued under Section 148A of the Act and the order passed under Section 148A(3) of the Act as well as the notice issued under Section 148 of the Act, by the Jurisdictional Assessing Officer, is without jurisdiction in view of Section 151A of the Act. 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.2815 of 2026 4. Following the said judgment, this Writ Petition is allowed, setting aside the notice, dated 26.06.2025, 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.2815 of 2026 175 THE HON’BLE SRI JUSTICE R. RAGHUNANDAN RAO AND THE HON'BLE SRI JUSTICE T.C.D.SEKHAR WRIT PETITION No.2815 of 2026 (per Hon’ble Sri Justice R. Raghunandan Rao) 03.02.2026 KPV 6 RRR,J & TCDS,J W.P.No.2815 of 2026