APHC010235802025 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: 17615/2025 Between: 1. MAHESH BABU CHUKKA, D.NO. 8-18-736, REDDY VEEDHI, VT AGRAHARAM, VIZIANAGARAM - 535004, ANDHRA PRADESH ...PETITIONER AND 1. THE INCOME TAX OFFICER WARD 1, VIZIANAGARAM, AP. 2. THE ASSESSMENT UNIT, NATIONAL FACE LESS ASSESSMENT CENTRE, INCOME TAX DEPARTMENT, MINISTRY OF FINANCE, GOVERNMENT OF INDIA. 3. PRINCIPAL COMMISSIONER OF INCOME TAX, VISAKHAPATNAM-1, VISAKHAPATNAM. 4. THE UNION OF INDIA, MINISTRY OF FINANCE REPRESENTED BY ITS SECRETARY, NEW DELHI. ...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 to issue a Writ of Mandamus or any other appropriate Writ, Order or Direction, declaring that A. the Assessment Order passed by the 1st Respondent, U/S144 r/w/s 147 of the Income Tax Act, 1961, dated 30.03.2025 (Ex. P-1), vide DIN and Order Number ITBA/AST/S/147/2024-25/1075300991(l), Assessment Year 2020-21,as 2 RRR, J & TCDS, J W.P.No.17615 of 2025 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 Sec. 144B, and Sec. 148A of the Income Tax Act, 1961, and consequently. for the B. to set aside the Assessment Order passed by the 1st Respondent, U/sl47 r.w.s 144 of the Income Tax Act, 1961, dated 30.03.2025 (Ex. P-1), and C. to set aside the notice of demand U/S. 156 ot the Act for amount of Rs. 6,43,717/- and the penalty notices proposing to impose penalties U/S. 274 read with Sec. 270A and 272A(l)(d) of the Income Tax Act, 1961, dated 30.03.2025 issued by the Respondent, for the Assessment Year 2020-21 in the interests of justice, and D. to pass IA NO: 1 OF 2025 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, including any recovery, pursuant to the order passed by the 1st Respondent, U/s147 r.w.s 144 of the Income Tax Act, 1961, dated 30.03.2025, vide DIN: ITBA/AST/S/147/2024- 25/1075300991 (1) the Assessment Year 2020-21, pending disposal of the above Writ Petition and pass IA NO: 2 OF 2025 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 may be pleased to vacate the interim order dated 15.07.2025 in WP 17615 of 2025 and dismiss the captioned writ petition with exemplary cost and or pass Counsel for the Petitioner: 1. A SARVESWAR RAO Counsel for the Respondent(S): 1. ANUP KOUSHIK KARAVADI 3 RRR, J & TCDS, J W.P.No.17615 of 2025 The Court made the following Order: (per Hon’ble Sri Justice R. Raghunandan Rao) Heard Sri A. Sarveswar Rao, learned counsel for the petitioner and Sri Anup Koushik Karavadi, learned Standing Counsel appearing for the respondents. 2. The assessment of the petitioner, for the assessment year 2020- 2021, had been initiated by the 1st respondent through the jurisdictional Assessing Officer by issuance of a notice under Section 148 of the Income Tax Act, 1961 (here-in-after referred to as “the Act”). The said proceedings culminated in an order of assessment, dated 30.03.2025, passed under Section 144 r/w Section 147 of the Act. The petitioner has approached this Court, by way of the present Writ Petition, seeking to set aside the order of assessment, dated 30.03.2025, as well as the notice of demand, issued under Section 156 of the Act and consequently, the penalty notice proposing to impose penalty under various provisions of the Act. 3. The petitioner contends that the said order of assessment is without jurisdiction inasmuch as the said assessment had been passed in pursuance of the notices issued by the jurisdictional Assessing Officer and the same is violative of Section 151 A of the Act. 4. Sri A. Sarveswar Rao, learned counsel appearing for the petitioner would also draw the attention of this Court to the notice issued 4 RRR, J & TCDS, J W.P.No.17615 of 2025 under Section 144 of the Faceless Assessment Unit for the very same assessment year. 5. It appears that the assessment of the petitioner, for the assessment year 2020-2021, appears to have been taken up under the Faceless Assessment System and proceedings are still pending under the said Faceless Assessment System. 6. A Division Bench of this Court, in the case of Prameela Pasumarthi vs. CIT1, had held that proceedings initiated under notices issued by the jurisdictional Assessing Authorities, would be without jurisdiction and any proceedings, passed in consequential of such notices, would also be without jurisdiction. 7. Following the same, the order of assessment, dated 30.03.2025, and all consequential proceedings are set aside, leaving it open to the respondents to initiate action or to continue the pending proceedings in accordance with law. Needless to say, all issues are left open as the present Writ Petition is being disposed of on the ground of violation of Section 151 A of the Act only. 8. Accordingly, this Writ Petition is disposed of. There shall be no order as to costs. 1 2025 SCC OnLine AP 4052 5 RRR, J & TCDS, J W.P.No.17615 of 2025 As a sequel, pending miscellaneous applications, if any, shall stand closed. ________________________ R. RAGHUNANDAN RAO, J ________________ T.C.D. SEKHAR, J Date: 03.02.2026 MJA 6 RRR, J & TCDS, J W.P.No.17615 of 2025 164 THE HON’BLE SRI JUSTICE R RAGHUNANDAN RAO AND THE HON’BLE SRI JUSTICE T.C.D. SEKHAR WRIT PETITION NO: 17615/2025 (per Hon’ble Sri Justice R. Raghunandan Rao) 03.02.2026 MJA