APHC010718742025 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: 310/2026 Between: 1. VALLAYYA NAIDU NETETI, , S/O APPALA SURYA NARAYANA NETETI AGED 66 YEARS, OCC PENSIONER(RETIRED GOVT. SCHOOL TEACHER), D/NO. 1 - 627, RAJIV NAGAR, POLAKI S.O POLAKI, SRIKAKULAM, ANDHRA PRADESH-532429. ...PETITIONER AND 1. NATIONAL FACELESS ASSESSMENT, , DELHI, MINISTRY OF FINANCE, ROOM NO.401, 2ND FLOOR, E-RAMP, JAWAHARLAL NEHRU STADIUM, DELHI-110003. 2. INCOME TAX OFFICER, WARD-1, SRIKAKULAM, INCOME TAX OFFICE, PALAKONDA ROAD, SRIKAKULAM - 532103, ANDHRA PRADESH. ...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 in the nature of a Writ of Mandamus or any other appropriate writ, declaring the notice dated 23.03.2024 issued under Section 148 of the Income-tax Act, 1961, bearing DIN No. ITBA/AST/S/148_1 /2023-24/1063267647(1), for the Assessment Year 2020- c 21, issued by the Jurisdictional Assessing Officer (Respondent No.2) instead of the Faceless Assessing Officer (Respondent No.1), as void 2 ab initio, without jurisdiction, illegal and unenforceable, being in direct contravention of the statutory mandate, constitutional guarantees, and the principles of natural justice, and consequently quash and set aside the said notice along with all proceedings, orders, assessments, rectifications, demands, penalty actions and other consequential steps taken pursuant thereto, 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 dated 23.03.2024 vide DIN No. ITBA/AST /S/148_112023 - 24/1063267647(1) issued by the JAO (Respondent No.2) instead of Faceless Assessing Officer (FAO) for A.Y.2020- 21, pending disposal of the subject writ petition and pass Counsel for the Petitioner: 1. KADIMISETTY SAI SREENADH 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.310 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 in the nature of a Writ of Mandamus or any other appropriate writ, declaring the notice dated 23.03.2024 issued under Section 148 of the Income-tax Act, 1961, bearing DIN No. ITBA/AST/S/148_1 /2023-24/1063267647(1), for the Assessment Year 2020-21, issued by the Jurisdictional Assessing Officer (Respondent No.2) instead of the Faceless Assessing Officer (Respondent No.1), as void ab initio, without jurisdiction, illegal and unenforceable, being in direct contravention of the statutory mandate, constitutional guarantees, and the principles of natural justice, and consequently quash and set aside the said notice along with all proceedings, orders, assessments, rectifications, demands, penalty actions and other consequential steps taken pursuant thereto, 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 5 108 THE HON’BLE SRI JUSTICE BATTU DEVANAND AND THE HONOURABLE SRI JUSTICE A. HARI HARANADHA SARMA WRIT PETITION No.310 of 2026 Date: 07.01.2026 SCS/SA