APHC010712452025 IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Jurisdiction) [3545] WEDNESDAY,THE SEVENTH 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: 332/2026 Between: 1. VENKATA NARASIMHA RAO BOLLA, S/O BOLLA SUBBA RAO, AGED ABOUT 47 YEARS, OCC BUSINESS, R/O 9-6, VALLURU, ACHANTA, WEST GODAVARI, ANDHRA PRADESH-534269. ...PETITIONER AND 1. THE INCOME TAX OFFICER CIRCLE 1, CIRCLE - 1, RAJAMAHENDRAVARAM AAYKAR BHAWAN, VEERABHADRAPURAM, RAJAHMUNDRY, ANDHRA PRADESH- 533105. 2. THE PRINCIPAL COMMISSIONER OF INCOME TAX1, VISAKHAPATNAM, AAYAKAR BHAVAN, DABA GARDENS, VISAKHAPATNAM, ANDHRA PRADESH-530020. 3. THE ASSESSMENT UNIT, INCOME TAX DEPARTMENT, NATIONAL FACELESS ASSESSMENT CENTRE, DELHI, MINISTRY OF FINANCE, ROOM NO. 401, 2ND FLOOR, E-RAMP, JAWAHARLAL NEHRU STADIUM, DELHI-110003. ...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 to issue a writ, order or direction, more particularly one in the nature of Writ of Mandamus, declaring the order passed u/s 148A(d) bearing DIN 2 No. ITBA/AST/F/148A/2024- 25/1064358366(1), dt.25.04.2024 and notice u/s 148 dt. 25.04.2024 vide DIN No. ITBA/AST/S/148_1/2024-25/1064358897(1) issued by the JAO(1st respondent) instead of Faceless Assessing Officer(FAO)(3 a respondent) for A.Y. 2020-21 as void, illegal, and contrary to the provisions of Income-tax Act and contrary to the Principles of Natural Justice, 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 to stay all further proceedings pursuant to the notice u/s 148 dt. 25.04.2024 vide DIN No. ITBA/AST/S/148_1/2024-25/1064358897(1) issued by the JAO(1st respondent) instead of Faceless Assessing Officer(FAO)(3d respondent) for A.Y. 2020-21, and may pass Counsel for the Petitioner: 1. DUNDU MANMOHAN 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.332 of 2026 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 issue a writ, order or direction, more particularly one in the nature of Writ of Mandamus, declaring the order passed u/s 148A(d) bearing DIN No. ITBA/AST/F/148A/2024-25/1064358366(1), dt.25.04.2024 and notice u/s 148 dt. 25.04.2024 vide DIN No. ITBA/AST/S/148_1/2024-25/1064358897(1) issued by the JAO (1st respondent) instead of Faceless Assessing Officer (FAO) (3rd respondent) for A.Y. 2020-21 as void, illegal, and contrary to the provisions of Income-tax Act and contrary to the Principles of Natural Justice, 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. Parameela Pasumarthi 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: 07.01.2026 SCS/SA 5 110 THE HON’BLE SRI JUSTICE BATTU DEVANAND AND THE HONOURABLE SRI JUSTICE A. HARI HARANADHA SARMA WRIT PETITION No.332 of 2026 Date: 07.01.2026 SCS/SA