APHC010338542025 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: 17012/2025 Between: 1. MR. GANNABATTULA VENKATA NAGA SRI RANGANAYAKULU, S/O. MR. G.SESHA SEINA PATTABI RAMAYYA AGED 44 YEARS, OCC. BUSINESS, R/O. 17- 3-1, NEAR POLICE STATUE, P. P RAOD, BHIMAVARAM, WEST GODAVARI DISTRICT - 534 201, ANDHRA PRADESH. ...PETITIONER AND 1. THE ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE -1 AAYAKAR BHAWAN, VEERABHADRAPURAM, RAJAHMUNDRY, ANDHRA PRADESH - 533 105. 2. ASSESSMENT UNIT, INCOME TAX DEPARTMENT, NATIONAL E-ASSESSMENT CENTER, NEW DELHI, ROOM NO. 401,2ND FLOOR, E-RAMP, JAWAHARLAL NEHRU STADIUM, NEW DELHI - 110 003. 3. THE JOINT COMMISSIONER OF INCOME TAX, RAJAHMAHENDRAVARAM RANGE, RAJAMAHENDRAVARAM, AAYAKAR BHAWAN, VEERABHADRAPURAM, RAJAHMUNDRY, ANDHRA 2 PRADESH - 533 105. ...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 a Writ of Mandamus or any other appropriate Writ, Order or Direction, declaring that a) the order passed u/s 148A(3) of the Income Tax Act, 1961, dateda. 20.06.2025, bearing DIN and Notice No. ITBA/AST/F/148A/2025- 26/1077251662(1), by the 1st Respondent, for the Assessment Year 2021 -22 b)the notice issued u/s 148 of the Income Tax Act, 1961, datedb. 20.06.2025, bearing DIN and Notice No. ITBA/AST/S/148_1/2025- 26/1077251794(1), by the 1 st Respondent, for the Assessment Year 2020 -21 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 Sec 148A of the Income Tax Act, 1961, and to consequently set aside the same in the interests of justice 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 all further proceedings, including any recovey, pursuant to the notice issued u/s 148 of the Income Tax Act, 1961, dated 20.06.2025, bearing DIN and Notice No.: ITBA/AST/S/148_1/2025- 26/1077251794(1), by the 1st Respondent, for the Assessment Year 2021 - 22; pending disposal of the above Writ Petition;, pending disposal of the above Writ Petition; Counsel for the Petitioner: 1. A V A SIVA KARTIKEYA Counsel for the Respondent(S): 1. ANUP KOUSHIK KARAVADI 3 The Court made the following order: (per Hon’ble Sri Justice R Raghunandan Rao) The assessment of the petitioner, for the assessment year 2021-22, was passed, by way of order dated 20.06.2025, passed under Section 148A of the Income Tax Act by the 1st respondent. 2. The 1st respondent had also issued a notice under Section 148 of the Income Tax Act, 1961 on 20.06.2025 itself. At that stage the petitioner had approached this Court by way of the present writ petition contending that the initiation of the assessment proceedings under these two provisions of law, by the jurisdictional assessing officer is clearly without jurisdiction and is not maintainable, in view of Section 151A of the Income Tax Act, 1961. 3. A Division Bench of this Court, in WP No.14681 of 2023, following similar judgments of various High Courts, had held that, such a course of action is not available to the jurisdictional assessing officer and any proceedings initiated by the jurisdictional assessing officer under the aforesaid provisions of law would be violative of Section 151A of the Income Tax Act and would be required to be set aside. 4. In the present case, the aforesaid notices and order were passed by the 1st respondent who is the jurisdictional assessment 4 officer of the petitioner. Consequently, the said proceedings would have to be declared to be without jurisdiction. 5. In that view of the matter, this writ petition is Allowed, setting aside the notice dated 20.06.2025 and the order dated 20.06.2025, passed by the 1st respondent. It is needless to say that, it would be open to the appropriate authorities, under the Income Tax Act, 1961 to take up necessary proceedings for completion of the assessment for the assessment year 2020-21, in accordance with law. 6. As the writ petition is being disposed of on the ground of violation of Section 151 A of the Income Tax Act, all the issues raised in the writ petition and all the defenses which are available to the tax authorities are left open. There shall be no order as to costs. As a sequel, pending applications, if any, shall stand closed. _______________________ R RAGHUNANDAN RAO, J ________________ T.C.D. SEKHAR, J Dt.03.02.2026 DSB 5 121 HON’BLE SRI JUSTICE R RAGHUNANDAN RAO AND HON’BLE SRI JUSTICE T.C.D. SEKHAR WP.No.17012 of 2025 Dated 03.02.2026 U DSB