APHC010718942025 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: 277/2026 Between: 1. CHIRRA SRIRANJANI MARKA, W/O MR SEENAPPA POOLA, AGED 57 YEARS, OCCHOMEMAKER, R/O. 1/248/7/1, MADAKASIRA ROAD, PENUKONDA, S.O. PENUKONDA, ANANTHAPUR- 515 110, ANDHRA PRADESH. ...PETITIONER AND 1. ASSESSMENT UNIT, INCOME TAX DEPARTMENT, NATIONAL E- ASSESSMENT CENTER, NEW DELHI, ROOM NO 401, 2ND FLOOR, E-RAMP, JAWAHARLAL NEHRU STADIUM, NEW DELHI - 110 003. 2. THE INCOME TAX OFFICER WARD 1, HINDUPUR, INCOME TAX OFFICE, RAILWAY STATION ROAD, HINDUPUR, HINDUPUR DISTRICT - 515 201, ANDHRA PRADESH, 3. THE PRINCIPAL COMMISSIONER OF INCOME TAX, TIRUPATI INCOME TAX OFFICE, KT ROAD, TIRUPATI - 517 501, ANDHRA PRADESH. 4. UNION OF INDIA, REPRESENTED BY ITS PRINCIPAL SECRETARY, GOVERNMENT OF INDIA, MINISTRY OF FINANCE, 3RD FLOOR, JEEVAN DEEP BUILDING, SANSAD MARG, 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 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, including any recovery, pursuant to the order passed by the 2nd Respondent, u/s 148 of the Income Tax Act, 1961, dated DIN No.: ITBA/AST/S/148 1/2023-25.03.2024, bearing 24/1063321345(1), for the Assessment Year 2020 - 21, pending disposal of the above Writ Petition; and to pass Counsel for the Petitioner: 1. A V A SIVA KARTIKEYA 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.277 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 of Mandamus or any other appropriate Writ, Order or Direction, declaring that a. the order passed by the 1st Respondent, u/s 147 r/w 144 r/w/s Sec.144B of the Income Tax Act, 1961, dated 13.12.2024 bearing DIN and Notice No. ITBA/AST/S/147/2024- 25/1071204609(1), for the Assessment Year 2020 – 21; & b. the consequential penalties orders, by the 1st Respondent, dated 20.06.2025, levying penalty u/s 271AAC(1) of the Income Tax Act, 1961, bearing DIN. ITBA/PNL/F/ 271AAC(1)/2025-26/1077266026(1), for the Assessment Year 2020 – 21; as arbitrary, illegal, bad in law, void-ab-initio, violative of the principles of natural justice, apart from being violative of Articles 14, 19(1)(g) and 265 of the Constitution of India & Sec 148A of the Income Tax Act, 1961, and to consequently set aside the same in the interests of justice and pass….= 2) Heard the learned counsel for the petitioner and Sri Y.N.Vivekananda, learned Standing Counsel appearing for the Income Tax Department. 3) Perused the record. 4 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 Date: 07/01/2026 SCS/SA 6 100 THE HON’BLE SRI JUSTICE BATTU DEVANAND AND THE HONOURABLE SRI JUSTICE A. HARI HARANADHA SARMA WRIT PETITION No.277 of 2026 Date: 07.01.2026 SCS/SA