APHC010711942025 IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Jurisdiction) [3545] MONDAY,THE FIFTH DAY OF JANUARY TWO THOUSAND AND TWENTY SIX PRESENT THE HONOURABLE SRI JUSTICE BATTU DEVANAND THE HONOURABLE SRI JUSTICE A. HARI HARANADHA SARMA WRIT PETITION NO: 36737/2025 Between: 1. THE TURAKALAPUDI PRIMYAR AGRICULTURAL CO-OPERATIVE SOCIETY LIMITE,, HAVING AN OFFICE AT TURAKALAPUDI B.O, BUTCHAYYAPETA, VISAKHAPATNAM, 531026, ANDHRA PRADE.SH, AADAT1691C REP. BY ITS AUTHORISED SIGNATORY, MALICHETIA SATYANARAYANA. ...PETITIONER AND 1. THE INCOME TAX OFFICER, WARD 1, ANAKAPALLE AAYAKAR BHAVAN, GANDHI NAGAR, ANAKAPALLE - 531 001, ANDHRA PRADESH 2. THE PRINCIPAL COMMISSIONER OF INCOME TAX PCITI, VISAKHAPATNAM, AAYAKAR BHAWAN, DABA GARDENS, VISAKHAPATNAM, ANDHRA PRADESH 530020. 3. THE NATIONAL FACELESS ASSESSMENT CENTRE, INCOME TAX DEPARTMENT MINISTRY OF FINANCE GOVT, OF INDIA, NEW DELHI. 4. THE UNION OF INDIA, MINISTRY OF FINANCE REP. BY ITS SECRETARY, 166-B NORTH BLOCK, NEW DELHI - 110 001. ...RESPONDENT(S): 2 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 to i) Issue a Writ, Order or Direction more particularly, one, in the nature of a Writ of Mandamus, declaring the action of the Respondent No.1 in issuing Notice u/s. 148 dated 27.03.2025 calling for return of income for A.Y. 2021- 22, assessment order dated 01.12.2025 and subsequent proceedings illegal, arbitrary, bad in law and violative of Articles 14, 19 and 265 of the Constitution of India and ii) Set aside the Notice issued u/s. 148 dated 27.03.2025 calling for return of income for A.Y. 2021-22, assessment order dated 01.12.2025andany consequent proceedings as lacking in jurisdiction 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 grant an interim stay on the operation Notice issued u/s. 148 of the Income Tax Act, 1961 by Respondent No.1 dated 27.03.2025 calling for the return of income of the Petitioner for A.Y. 2021- 22, assessment order dated 01.12.2025 and further stay all consequential proceedings initiated or contemplated by the Respondents; pending disposal of the above writ petition Counsel for the Petitioner: 1. P PAVAN KUMAR RAO Counsel for the Respondent(S): 1. The Court made the following: 3 THE HON’BLE SRI JUSTICE BATTU DEVANAND AND THE HONOURABLE SRI JUSTICE A. HARI HARANADHA SARMA WRIT PETITION No.36737 of 2025 ORDER:(Per Hon’ble Sri Justice Battu Devanand) This writ petition has been filed under Article 226 of the Constitution of India seeking the following relief: “….to (i) Issue a Writ, Order or Direction more particularly, one, in the nature of a Writ of Mandamus, declaring the action of the Respondent No.1 in issuing Notice u/s. 148 dated 27.03.2025 calling for return of income for A.Y. 2021-22, assessment order dated 01.12.2025 and subsequent proceedings as illegal, arbitrary, bad in law and violative of Articles 14, 19 and 265 of the Constitution of India and (ii) Set aside the Notice issued u/s. 148 dated 27.03.2025 calling for return of income for A.Y. 2021-22, assessment order dated 01.12.2025 and any consequent proceedings as lacking in jurisdiction; and pass ….” 2) Heard the learned counsel for the petitioner and Sri Anup Koushik Karavadi, learned Standing Counsel appearing for the Income Tax Department. 3) Perused the record. 4) The issue raised in the present Writ Petition is the subject matter in the case of Smt. ParameelaPasumarthi Vs. The Deputy Commissioner of Income Tax Circle-II, Vijayawada and another wherein this Court allowed W.P.No.14681 of 2023 and batch and held as herein under: 4 “Considering the background in notifying the (E-Assessment Scheme of Income Escaping Assessment Scheme, 2022) notified by the Government of India on 29.03.2022, and in the light of the decisions of various High Courts stated supra and upon careful consideration of the contentions raised by the learned counsel appearing on either side, we hold that the impugned notices and orders which have been issued by the Jurisdictional Assessing Officer, or outside the faceless mechanism as provided under the provisions of Section 144 (b) read with Section 151 A and the “E-Assessment Scheme of Income Escaping Assessment Scheme, 2022” notified by the Government of India on 29.03.2022 under Section 151 A, is bad and illegal. It is made clear that the Jurisdictional Assessing Officer (“JAO”) had no jurisdiction to issue the impugned orders/notices.” 5) Since the issue is covered by the order of this Court, dated 28.10.2025 in W.P.No.14681 of 2023 and batch, this Writ Petition is allowed in terms of the said order. 6) There shall be no order as to costs. 7) Consequently, miscellaneous applications, pending if any, shall stand closed. Registry to append a copy of the order in W.P.No.14681 of 2023 and batch, to this order. __________________________ JUSTICE BATTU DEVANAND __________________________________ JUSTICE A. HARI HARANADHA SARMA Date: 05.01.2026 SCS/SA 5 31 THE HON’BLE SRI JUSTICE BATTU DEVANAND AND THE HONOURABLE SRI JUSTICE A. HARI HARANADHA SARMA WRIT PETITION No.36737 of 2025 Date: 05.01.2026 SCS/SA