APHC010091772026 IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Jurisdiction) [3529] TUESDAY, THE TWENTY FOURTH 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: 5326/2026 Between: 1. SANE MANASA, D/O. MR.NAGU RAVEENDRA REDDY, AGED 36 YEARS, R/O. H.NO.1383/97, SAI TEJA RESIDENCY, AYYAPA SOCIETY, NEAR GAYATHRI COLLEGE, MADHAPUR, HYDERABAD - 500081 ...PETITIONER AND 1. ASSESSMENT UNIT, INCOME TAX DEPARTMENT, NATIONAL FACELESS ASSESSMENT CENTER, NEW DELHI, ROOM NO 401,2ND FLOOR, E-RAMP, JAWAHARLAL NEHRU STADIUM, NEW DELHI - 110 003. 2. THE DEPUTY COMMISSIONER OF INCOME TAX 1 CIRCLE 1, KURNOOL, AAYKAR BHAVAN, NR PET, KURNOOL-518001 3. UNION OF INDIA, REPRESENTED BY ITS PRINCIPAL SECRETARY, GOVERNMENT OF INDIA, MINISTRY OF FINANCE, 3RD FLOOR, 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 pleased toMay be pleased pleased to issue a Writ of Mandamus or any other appropriate Writ, Order or Direction, declaring that the Assessment Order in DIN-ITBA/AST/S/143(3)/2025-26/1085393126(1), passed by the 1st Respondent on 31.01.2026, for the Assessment Year 2024-25, u/s 143(3) r/w 2 RRR,J & TCDS,J W.P.No.5326 of 2026 Sec. 144B of the Income Tax Act, 1961, as arbitrary, illegal, bad in law, void- ab-initio, violative of the principles of natural justice apart from being violative of Articles 14,19(1 )(g) and 265 of the Constitution of India, and consequently set aside the same in the interests of justice and to 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 to stay all further proceedings, including any recovery, pursuant to the Assessment Order in DIN: ITBA/AST/S/143{3)/2025- st 26/1085393126(1), passed by the 1 Respondent on 31.01.2026, for the Assessment Year 2024-25, u/s 143(3) r/w Sec. 144B of the Income Tax Act, 1961, pending disposal of the above Writ Petition and pass Counsel for the Petitioner: 1. A V A SIVA KARTIKEYA Counsel for the Respondent(S): 1. Y N VIVEKANANDA 3 RRR,J & TCDS,J W.P.No.5326 of 2026 The Court made the following Order: (per Hon’ble Sri Justice R. Raghunandan Rao) The assessment proceedings of the petitioner, for the assessment year, 2024-2025, had commenced with an intimation letter, dated 24.06.2025. Thereafter, a notice, under Section 143(2) of the Income Tax Act, 1961, had issued, on 24.06.2025 and further communications with a show-cause notice being issued under Sections 143(2) and 142(1) of the Act. Thereafter, a further show-cause notice is said to have been issued, on 16.01.2026, and subsequently, the petitioner was granted time upto 24.01.2026 to respond to the said show-cause notice. The Authorized Representative of the petitioner had filed a grievance, on 29.01.2026, stating that, the show-cause notice was not noticed, on account of the intervening Sankranthi Festival and other restricted working days and a response to the said notice could not be given, after the said show-cause notice had been noticed, as the e-submission window had already been closed, on 26.01.2026. 2. The impugned assessment order, dated 31.01.2026, had been passed under Section 143(3) read with Section 144(B) of the Income Tax Act. The petitioner has challenged the said order, on the ground of violation of Principles of Natural Justice. 3. Heard Sri A. V. A. Siva Kartikeya, the learned counsel for the petitioner and Sri Y. N. Vivekananda, the learned Standing Counsel appearing for the respondents. 4 RRR,J & TCDS,J W.P.No.5326 of 2026 4. Sri A. V. A. Siva Kartikeya, the learned counsel appearing for the petitioner, would contend that, the petitioner should have been given an opportunity of reply to the show-cause notice, dated 16.01.2026, and that, the Assessing Authority, by including the grievances, raised by the petitioner, has passed an order, without giving an appropriate opportunity of hearing to the petitioner. He would also contend that, such a course of action is clearly violative of Principles of Natural Justice. 5. Though, it may not be said that an opportunity of hearing was not given to the petitioner, the fact remains that the petitioner had raised a grievance about the inability of the petitioner to respond to the show-cause notice and an opportunity should have been given to the petitioner to respond to such a show-cause notice, by reopening the e-submission window. 6. As such an opportunity has not been given to the petitioner, we deem it appropriate to dispose of this Writ Petition, setting aside the order of assessment, dated 31.01.2026, passed by the 1st respondent, for the assessment year, 2024-2025 and remand the matter back to the 1st respondent, for passing a fresh order of assessment, after giving an opportunity to the petitioner to reply to the show-cause notice, dated 16.01.2026. 7. Accordingly, this Writ Petition is disposed of. There shall be no order as to costs. 5 RRR,J & TCDS,J W.P.No.5326 of 2026 As a sequel, pending miscellaneous applications, if any, shall stand closed. ________________________ R. RAGHUNANDAN RAO, J _________________ T.C.D. SEKHAR, J Date:24.02.2026 KPV 6 RRR,J & TCDS,J W.P.No.5326 of 2026 226 THE HON’BLE SRI JUSTICE R. RAGHUNANDAN RAO AND THE HON'BLE SRI JUSTICE T.C.D.SEKHAR WRIT PETITION No.5326 of 2026 (per Hon’ble Sri Justice R. Raghunandan Rao) 24.02.2026 KPV