APHC010715602025 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 Nos.3006 & 3011 of 2026 WRIT PETITION NO: 3006/2026 Between: 1. DHARMARAO KALLURI, , S/O. SAMBAMURTY KALLURI, AGED 53 YEARS, R/O. PARAPURAM, PARAPURAM VILLAGE, SALIVEEDHI KOTTURU TALUKA, SRIKAKULAM, 532455, ANDHRA PRADESH. ...PETITIONER AND 1. THE UNION OF INDIA, REPRESENTED BY ITS SECRETARY, DEPARTMENT OF REVENUE, MINISTRY OF FINANCE, G7X2 H7V, NEHRU PLACE, NEW DELHI, DELHI 110019 2. 2. THE INCOME TAX OFFICER, INCOME TAX DEPARTMENT WARD 1, SRIKAKULAM, ANDHRA PRADESH, 532001 3. 3. THE ASSESSMENT UNIT, NATIONAL FACELESS ASSESSMENT CENTRE, INCOME TAX DEPARTMENT, MAYUR BHAWAN, CONNAUGHT LANE, CONNAUGHT PLACE, NEW DELHI 110001. ...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 In the facts and circumstances of the instant case, to issue a Writ, Order or Direction more particularly one in the nature of a Writ of Mandamus, declaring the impugned notice issued by the 2nd Respondent u/s 2 RRR,J & TCDS,J W.P.Nos.3006 & 3011 of 2026 148 of the Act bearing DIN and Notice No. ITBA/AST/S/148_l/2023- 24/1051861021(1) dated 03 - 04 - 2023 and the Final Assessment Order U/s. Sections 147 r.w 144 and 144B of the Act, bearing DIN No. ITBA/AST/S/147/2024-25/1073786527(l) dated 27 - 02 - 2025 for the Assessment Year 2019-20 as arbitrary, illegal, bad in law, issued without jurisdiction and as against the law laid down by this Honble High Courts common order in Writ Petition No. 14681 of 2023 and batch dated 28 - 10 - 2025 and to consequently set aside the same 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 Pending adjudication of the above Writ Petition, to further stay all the proceedings inpursuance of the Final Assessment Order U/s. Sections 147 r.w 144 and 144B of the Act, bearing DIN No. ITBA/AST/S/147/2024- 25/1073786527(l) dated 27 - 02 - 2025 for the Assessment Year 2019-20 and pass WRIT PETITION NO: 3011/2026 Between: 1. DHARMARAO KALLURI, S/O. SAMBAMURTY KALLURI, AGED 53 YEARS, R/O. PARAPURAM, PARAPURAM VILLAGE, SALIVEEDHI KOTTURU TALUKA, SRIKAKULAM, 532455, ANDHRA PRADESH. ...PETITIONER AND 1. THE UNION OF INDIA, REPRESENTED BY ITS SECRETARY, DEPARTMENT OF REVENUE, MINISTRY OF FINANCE, G7X2 PLUS H7V, NEHRU PLACE, NEW DELHI, DELHI 110019 2. THE INCOME TAX OFFICER, INCOME TAX DEPARTMENT WARD 1, SRIKAKULAM, ANDHRA PRADESH, 532001 3. THE ASSESSMENT UNIT, NATIONAL FACELESS ASSESSMENT CENTRE, INCOME TAX DEPARTMENT, MAYUR BHAWAN, CONNAUGHT LANE, CONNAUGHT PLACE, NEW DELHI 110001. 3 RRR,J & TCDS,J W.P.Nos.3006 & 3011 of 2026 ...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 a Writ of Mandamus, declaring the impugned Notice issued by the Respondent No. 2 U/s 148 of the Income Tax Act, 1961 bearing DIN and Notice No. ITBA/AST/S/148_l/2023-24/l062978426(1) dated 20 - 03 - 2024 and the Final Assessment Order U/s. Sections 147 r.w 144 and 144B of the Act, bearing DIN No. ITBA/AST/S/147/2024-25/1073786485(l), dated 27 - 02 - 2025, passed by the Respondent No. 3 for the Assessment Year 2017-18, as arbitrary, illegal, bad in law, issued without jurisdiction and as against the law laid down by this Honble High Court's common order in Writ Petition No. 14681 of 2023 and batch dated 28 - 10 - 2025 and to consequently set aside the same 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 Pending adjudication of the above Writ Petition, to further stay all the proceedings in pursuance of the Final Assessment Order U/s. Sections 147 r.w 144 and 144B of the Act, bearing DIN No. ITBA/AST/S/147/2024- 25/1073786485(1), dated 27 - 02 - 2025, passed by the Respondent No. 3 for the Assessment Year 2017- 18 and pass Counsel for the Petitioner: 1. T PRADYOTH Counsel for the Respondent(S): 1. ANUP KOUSHIK KARAVADI 2. 4 RRR,J & TCDS,J W.P.Nos.3006 & 3011 of 2026 The Court made the following Common Order: (per Hon’ble Sri Justice R. Raghunandan Rao) As both these Writ Petitions have been filed by the same petitioner and raise the similar issue, they are being disposed of, by way of this common order. 2. The assessment proceedings were initiated against the petitioner, for the assessment year, 2019-2020, and for the assessment year, 2017-2018, by way of separate notices, under Section 148 of the Income Tax Act, 1961, (herein referred to as ‘the Act’), dated 03.04.2023 & 20.03.2024. The proceedings initiated by these notices, culminated in a separate final assessment order, dated 27.02.2025. The show-cause notices were issued by the Jurisdictional Assessing Officer, while the assessments were completed under the faceless systems. 3. The petitioner being aggrieved by these two orders of assessment, dated 27.02.2025, has approached this Court, with the contention that, the said orders of assessment are without jurisdiction and are violative of Section 151A of the Act. 4. A Division Bench of this Court in the case of Prameela Pasumarthi Vs. CIT1 and following the judgments of various other Hon’ble High Courts, had held that, any assessment initiated by issuance of notices, by the Jurisdictional Assessing Authority, would be violative of the mandatory 1 2025 SCC Online AP 4052 5 RRR,J & TCDS,J W.P.Nos.3006 & 3011 of 2026 provisions of Section 151A of the Act, in as much as the said provision mandates that all such assessments should only be initiated and completed through the faceless systems. 5. Following the said judgment, these Writ Petitions are allowed, setting aside the notices, dated 03.04.2023 & 20.03.2024, issued by the 2nd respondent and all consequential proceedings. However, they shall be open to the respondent authorities to initiate and complete assessments, in accordance with Law. 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:03.02.2026 KPV 6 RRR,J & TCDS,J W.P.Nos.3006 & 3011 of 2026 184 THE HON’BLE SRI JUSTICE R. RAGHUNANDAN RAO AND THE HON'BLE SRI JUSTICE T.C.D.SEKHAR WRIT PETITION Nos.3006 & 3011 of 2026 (per Hon’ble Sri Justice R. Raghunandan Rao) 03.02.2026 KPV