APHC010045532026 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: 2807/2026 Between: 1. G. HEMANTH REDDY, S/O. G. BHASKER REDDY AGED ABOUT 58 YEARS, OCC BUSINESS R/O. 7-128/2, SRINAGAR COLONY NEAR VAIKUNTA PURAM, TIRUPATI ANDHRA PRADESH - 517502 PAN AFZPG3069F ...PETITIONER AND 1. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE 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 28-06-2025 bearing DIN and Notice No. ITBA/AST/S/148_1/2025-26/1077941122(1) issued by 1st respondent u/s.148 of the Income Tax Act, 1961 for A.Y.2019- 20 pursuant to impugned Order dated 27-06-2025 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.2807 of 2026 authority of law, violative of principles of natural justice and 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 28- 06-2025 bearing DIN & Notice No. ITBA/AST/S/148_ 1/2025-6/1077941122(1) issued by 1st respondent u/s.148 of the Income Tax Act, 1961 for A.Y.2019- 20 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.2807 of 2026 The Court made the following Order: (per Hon’ble Sri Justice R. Raghunandan Rao) The petitioner had filed his returns, for the assessment year, 2019-2020. Thereafter, a notice had been issued, by the Jurisdictional Assessing Officer, under Section 148A of the Income Tax Act, 1961 (herein referred to as ‘the Act’). The petitioner filed his reply to the said notice. After receipt of this notice, the Jurisdictional Assessing Officer, had passed an order, dated 27.06.2025, under Section 148A(3) of the Act. In this order, the Jurisdictional Assessing Officer, concluded that, there was a fit case for issuance of notice, under Section 148A of the Act, for the assessment year, 2019-2020. 2. The petitioner, being aggrieved by this order, has approached this Court, by way of the present Writ Petition, with two (02) contentions. The petitioner contends that, the said proceedings are clearly violative of the provisions of Section 151A of the Act, and that, the Jurisdictional Assessing Officer in passing the said order, had violated the Principles of Natural Justice as the material relied upon by the Assessing Officer had not been given to the petitioner. 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 1 2025 SCC Online AP 4052 4 RRR,J & TCDS,J W.P.No.2807 of 2026 the Act, in relation to any assessee, after the introduction of Section 151A in the Act. 4. Following the said judgment, the impugned order, dated 27.06.2025, passed under Section 148A(3) of the Act, 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 28.06.2025, 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.2807 of 2026 169 THE HON’BLE SRI JUSTICE R. RAGHUNANDAN RAO AND THE HON'BLE SRI JUSTICE T.C.D.SEKHAR WRIT PETITION No.2807 of 2026 (per Hon’ble Sri Justice R. Raghunandan Rao) 03.02.2026 KPV