APHC010719082025 IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Jurisdiction) [3529] TUESDAY, THE TWENTIETH DAY OF JANUARY TWO THOUSAND AND TWENTY SIX PRESENT THE HONOURABLE SRI JUSTICE R RAGHUNANDAN RAO THE HONOURABLE SRI JUSTICE T.C.D.SEKHAR WRIT PETITION NO: 696/2026 Between: 1. SRI VENUGOPALA SWAMY TEMPLE, MOOLAPET, PO MOOLA PET, NELLORE- 524001, ANDHRA PRADESH, REPRESENTED BY ITS CHIEF EXECUTIVE OFFICER, MR. JANJANAM SRINIVASA RAO, S/O. J. BABU RAO. ...PETITIONER AND 1. THE INCOME TAX OFFICER WARD EXEMPTION WARD, GUNTUR, INCOME TAX OFFICE, LAKSHMIPURAM MAIN ROAD, GUNTUR - 522 006, ANDHRA PRADESH, 2. 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. 3. 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): 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 of Mandamus or any other appropriate Writ, Order or Direction, declaring that the notice issued by the 1st Respondent, u/s 148 of the Income Tax Act, 1961, dated 28.03.2025, bearing DIN.ITBA/AST/S/148_1/2024-25/1075203942(1), for the Assessment Year 2021 - 22 as arbitrary, illegal, bad in law, void-ab- initio, barred by limitation, 2 RRR, J & TCDS, J W.P.No.696 of 2026 violative of the principles of natural justice, apart from being violative of Articles 14, 19(1)(g) and 265 of the Constitution of India, and consequently set aside the same in the interests of justice 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 stay all further proceedings, including any recovery, pursuant to the notice issued by the 1st Respondent, u/s 148 of the Income Tax Act, 1961, dated 28.03.2025, bearing DIN: ITBA/AST/S/148_1/2024- 25/1075203942(1), for the Assessment Year 2021 - 22, 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. 3 RRR, J & TCDS, J W.P.No.696 of 2026 The Court made the following Order: The petitioner herein had approached this Court, by way of the present Writ Petition, challenging the notices, issued under Section 148 of the Income Tax Act, 1961, dated 28.03.2025, as well as the subsequent notices, issued under Section 142 and 144 of the I.T. Act, dated 14.05.2025 and 29.10.2025 respectively, on the ground that the said notices could not have been issued by the Jurisdictional Assessing Officer and the same is impermissible, in view of Section 151 A of the I.T. Act r/w the scheme formulated, by way of a notification, dated 29.03.2022. 2. This issue has been considered by a Division Bench of this Court, in W.P.No.14681 of 2023 & batch. The Division Bench, after considering the said issues, had, by its Judgment, dated 28.10.2025, had set aside the notices on the ground that the said notices are contrary to Section 151 A of the I.T. Act. 3. Following the same, this Writ Petition is disposed of, in terms of the Judgment passed in W.P.No.14681 of 2023 & batch, dated 28.10.2025. 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: 20.01.2026 MJA 4 RRR, J & TCDS, J W.P.No.696 of 2026 142 THE HON’BLE SRI JUSTICE R RAGHUNANDAN RAO AND THE HON’BLE SRI JUSTICE T.C.D. SEKHAR WRIT PETITION NO: 696/2026 (per Hon’ble Sri Justice R. Raghunandan Rao) 20.01.2026 MJA