1 APHC010715172025 IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Jurisdiction) [3545] TUESDAY,THE SIXTH 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: 228/2026 Between: 1. DHANA LAKSHMI KOLISETTY, D/O SATYANARAYANA, AGED ABOUT 48 YEARS,OCC BUSINESS, R/O DOOR NO 26-171, CHILAKALURIPETA, VIJAYAWADA 522616, ANDHRA PRADESH, INDIA BHZPK4725M ...PETITIONER AND 1. THE INCOME TAX OFFICEER, WARD 2(1), GUNTUR, INCOME TAX OFFICE, LAKSHMIPURAM MAIN ROAD, GUNTUR, ANDHRA PRADESH-522006 2. THE PRINCIPAL COMMISSIONER OF INCOME TAX PCIT, GUNTUR 4TH FLOOR, RAJ KAMAL COMPLEX, LAKSHMIPURAM MAIN ROAD, GUNTUR, ANDHRA PRADESH-522006 3. THE PRINCIPAL CHIEF COMMISSIONER OF INCOME TAX, AP AND TELANGANA, INCOME TAX TOWERS, AC GUARDS, MASAB TANK,HYDERABAD, TELANGANA-500 004 4. THE NATIONAL FACELESS ASSESSMENT CENTRE INCOME TAX DEPARTMENT, MINISTRY OF FINANCE GOVT, OF INDIA, NEW DELHI - 110 001. 5. THE UNION OF INDIA, MINISTRY OF FINANCE REP. BY ITS SECRETARY, 166-B NORTH BLOCK,NEW DELHI - 110 001. 2 ...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 action of the Respondent No.1 in passing an Order (i) u/s. 148A(d) dated 07.04.2022, issuing Notice u/s. 148 dated 07.04.2022calling for return of the income for A.Y. 2015-16, assessment order dated 14.03.2024 and subsequent proceedingsas illegal, arbitrary, bad in law and violative of Articles 14, 19 and 265 of the Constitution of India and (ii) declaring the action of the Respondent No.1 in initiating the proceedings on the basis of incorrect factual information as illegal, arbitrary, bad in law and violative of Articles 14, 19 and 265 of the Constitution of India and (iii) Set aside the Order passedu/s. 148A(d) dated 07.04.2022, Notice issued u/s. 148 dated 07.04.2022calling for return of the income for A.Y. 2015- 16,assessment orderdated 14.03.2024 and any consequent proceedings as lacking in jurisdiction and (iv) Set aside the Assessment Order dated 14.03.2024 as reopening the case for assessment being bad in law and beyond limitation, as the alleged Income escaping assessment being below the threshold limit of Rs. 50 lakhs prescribed u/s 149(1) and therefore the proceedings and the Order lacks jurisdiction and to 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 grant an interim stay on the operation of Order passed u/s. 148A(d) dated 07.04.2022, Notice issued u/s. 148 of Income Tax Act, 1961 by Respondent No.1 dated 07.04.2022calling for the return of income of the Petitioner for A.Y. 2015-16, assessment order dated 14.03.2024, and further stay all consequential proceedings initiated or contemplated by the Respondents: pending disposal of the above writ petition and to pass Counsel for the Petitioner: 1. P PAVAN KUMAR RAO Counsel for the Respondent(S): 1. 3 THE HON’BLE SRI JUSTICE BATTU DEVANAND & THE HONOURABLE SRI JUSTICE A. HARI HARANADHA SARMA WRIT PETITION No.228 of 2026 ORDER:(Per Hon’ble Sri Justice Battu Devanand) This Writ Petition is 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 action of the Respondent No.1 in passing an Order (i) u/s. 148A(d) dated 07.04.2022, issuing Notice u/s. 148 dated 07.04.2022 calling for return of the income for A.Y.2015-16, assessment order dated 14.03.2024 and subsequent proceedings as illegal, arbitrary, bad in law and violative of Articles 14, 19 and 265 of the Constitution of India and (ii) declaring the action of the Respondent No.1 in initiating the proceedings on the basis of incorrect factual information as illegal, arbitrary, bad in law and violative of Articles 14, 19 and 265 of the Constitution of India and (iii) Set aside the Order passed u/s. 148A(d) dated 07.04.2022, Notice issued u/s. 148 dated 07.04.2022 calling for return of the income for A.Y. 2015- 16, assessment order, dated 14.03.2024 and any consequent proceedings as lacking in jurisdiction and (iv) Set aside the Assessment Order dated 14.03.2024 as reopening the case for assessment being bad in law and beyond limitation, as the alleged Income escaping assessment being below the threshold limit of Rs. 50 lakhs prescribed u/s 149(1) and therefore the proceedings and the Order lacks jurisdiction and to pass such other order or orders…= 2) Heard the learned counsel for the petitioner and Sri Y.N.Vivekananda, learned Standing Counsel appearing for the Income Tax Department. 4 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: <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. 5 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 Dated: 06.01.2026 TM 6 THE HON’BLE SRI JUSTICE BATTU DEVANAND & THE HONOURABLE SRI JUSTICE A. HARI HARANADHA SARMA WRIT PETITION No.228 of 2026 Dated: 06.01.2026 TM