APHC010704562025 IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Jurisdiction) [3529] TUESDAY, THE TWENTIETH DAY OF JANUARY TWO THOUSAND AND TWENTY SIX PRESENT THE HONOURABLE SRI JUSTICE R RAGHUNANDAN RAO THE HONOURABLE SRI JUSTICE T.C.D.SEKHAR WRIT PETITION NO: 1104/2026 Between: 1. GADE SRINIVASA RAO,, S/O RAGHAVARAO, AGED ABOUT 51 YEARS RESIDENT OF H.NO. 16-7-336, 1ST FLOOR, VIKASNAGAR, 10TH LINE, GUNTUR, ANDHRA PRADESH- 522007 ...PETITIONER AND 1. THE INCOME TAX OFFICER, WARD -2(1) GUNTUR, INCOME TAX OFFICE, LAKSHMIPURAM MAIN ROAD, GUNTUR, ANDHRA PRADESH - 522006 2. ASSESSMENT UNIT INCOME TAX DEPARTMENT, NATIONAL E- ASSESSMENT CENTRE, ROOM NO. 402, 2ND FLOOR, E-RAMP, JAWAHARLAL NEHRU STADIUM, NEW DELHI- 110 003. 3. THE UNION OF INDIA, DEPARTMENT OF REVENUE, REPRESENTED BY ITS SECRETARY (REVENUE), NORTH BLOCK, 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 topleased to Issue a Writ, Order or Direction more particularly, one, in the nature of Writ of Mandamus, declaring the proceedings of 1st Respondent in issuing notice under section 148A(1) vide DIN.ITBA/AST/F/148A(SCN)_1/2024-25/1074395991(1) dated 12.03.2025, 2 RRR, J & TCDS, J W.P.No.1104 of 2026 order issued under Section 148A(3) vide DIN. ITBA/AST/F/148A/202 5- 26/1077245920(1) dated 20.06.2025, consequent notice under Section 148 vide DIN. ITBA/AST/S/148_1/2025-26/1077247006(1) dated 20.06.2025, and all other subsequent proceedings, as illegal, arbitrary, bad in law, void ab initio, violative of the principles of natural justice and being violative of Articles 14,19 and 265 of the Constitution of India and consequently, ii. Set aside the order issued under Section 148A(3) vide DIN. ITBA/AST/F/148A/2025- 26/1077245920(1) dated 20.06.2025, consequent notice under Section 148 vide DIN. ITBA/AST/S/148_1/2 025- 26/1077247006(1) dated 20.06.2025 calling for the return of income of the Petitioner for AY 2021-22 and any consequent proceedings lacking in jurisdiction.and 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 pursuant to the order issued under Section 148A(3) vide DIN.ITBA/AST/F/148A/2025-26/1077245920(1) dated 20.06.2025 and direct the Department to not take any coercive steps pursuant to above notices/orders, pending disposal of the above writ petition and pass Counsel for the Petitioner: 1. PAWAN KUMAR MALAPATI Counsel for the Respondent(S): 1. 3 RRR, J & TCDS, J W.P.No.1104 of 2026 The Court made the following Order: (per Hon’ble Sri Justice R. Raghunandan Rao) The petitioner herein had approached this Court, by way of the present Writ Petition, challenging the notices, issued under Section 148 of the Income Tax Act, 1961, dated 20.06.2025, on the ground that the said notice could not have been issued by the Jurisdictional Assessing Officer and the same is impermissible, in view of Section 151 A of the I.T. Act r/w the scheme formulated, by way of a notification, dated 29.03.2022. 2. This issue has been considered by a Division Bench of this Court, in W.P.No.14681 of 2023 & batch. The Division Bench, after considering the said issues, had, by its Judgment, dated 28.10.2025, had set aside the notices on the ground that the said notices are contrary to Section 151 A of the I.T. Act. 3. Following the same, this Writ Petition is disposed of, in terms of the Judgment passed in W.P.No.14681 of 2023 & batch, dated 28.10.2025. 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: 20.01.2026 MJA 4 RRR, J & TCDS, J W.P.No.1104 of 2026 179 THE HON’BLE SRI JUSTICE R RAGHUNANDAN RAO AND THE HON’BLE SRI JUSTICE T.C.D. SEKHAR WRIT PETITION NO: 1104/2026 (per Hon’ble Sri Justice R. Raghunandan Rao) 20.01.2026 MJA