Andhra Pradesh High Court - Amravati
The Turakalapudi Primyar Agricultural ... vs The Deputy Commissioner Of on 5 January, 2026
APHC010711942025
IN THE HIGH COURT OF ANDHRA PRADESH
AT AMARAVATI [3545]
(Special Original Jurisdiction)
MONDAY,THE FIFTH 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: 36737/2025
Between:
1. THE TURAKALAPUDI PRIMYAR AGRICULTURAL CO-OPERATIVE
SOCIETY LIMITE,, HAVING AN OFFICE AT TURAKALAPUDI B.O,
BUTCHAYYAPETA, VISAKHAPATNAM, 531026, ANDHRA
PRADE.SH, AADAT1691C REP. BY ITS AUTHORISED SIGNATORY,
MALICHETIA SATYANARAYANA.
...PETITIONER
AND
1. THE INCOME TAX OFFICER, WARD 1, ANAKAPALLE AAYAKAR
BHAVAN, GANDHI NAGAR, ANAKAPALLE - 531 001, ANDHRA
PRADESH
2. THE PRINCIPAL COMMISSIONER OF INCOME TAX PCITI,
VISAKHAPATNAM, AAYAKAR BHAWAN, DABA GARDENS,
VISAKHAPATNAM, ANDHRA PRADESH 530020.
3. THE NATIONAL FACELESS ASSESSMENT CENTRE, INCOME TAX
DEPARTMENT MINISTRY OF FINANCE GOVT, OF INDIA, NEW
DELHI.
4. THE UNION OF INDIA, MINISTRY OF FINANCE REP. BY ITS
SECRETARY, 166-B NORTH BLOCK, NEW DELHI - 110 001.
...RESPONDENT(S):
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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 i) Issue a Writ, Order or Direction more particularly, one, in the
nature of a Writ of Mandamus, declaring the action of the Respondent No.1 in
issuing Notice u/s. 148 dated 27.03.2025 calling for return of income for A.Y.
2021- 22, assessment order dated 01.12.2025 and subsequent proceedings
illegal, arbitrary, bad in law and violative of Articles 14, 19 and 265 of the
Constitution of India and ii) Set aside the Notice issued u/s. 148 dated
27.03.2025 calling for return of income for A.Y. 2021-22, assessment order
dated 01.12.2025andany consequent proceedings as lacking in jurisdiction
IA NO: 1 OF 2025
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 Notice issued u/s. 148 of the
Income Tax Act, 1961 by Respondent No.1 dated 27.03.2025 calling for the
return of income of the Petitioner for A.Y. 2021- 22, assessment order dated
01.12.2025 and further stay all consequential proceedings initiated or
contemplated by the Respondents; pending disposal of the above writ petition
Counsel for the Petitioner:
1. P PAVAN KUMAR RAO
Counsel for the Respondent(S):
1.
The Court made the following:
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THE HON'BLE SRI JUSTICE BATTU DEVANAND
AND
THE HONOURABLE SRI JUSTICE A. HARI HARANADHA SARMA
WRIT PETITION No.36737 of 2025
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 (i) Issue a Writ, Order or Direction more particularly, one, in the nature of a Writ of Mandamus, declaring the action of the Respondent No.1 in issuing Notice u/s. 148 dated 27.03.2025 calling for return of income for A.Y. 2021-22, assessment order dated 01.12.2025 and subsequent proceedings as illegal, arbitrary, bad in law and violative of Articles 14, 19 and 265 of the Constitution of India and (ii) Set aside the Notice issued u/s. 148 dated 27.03.2025 calling for return of income for A.Y. 2021-22, assessment order dated 01.12.2025 and any consequent proceedings as lacking in jurisdiction; 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. ParameelaPasumarthi 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: 05.01.2026 SCS/SA 5 31 THE HON'BLE SRI JUSTICE BATTU DEVANAND AND THE HONOURABLE SRI JUSTICE A. HARI HARANADHA SARMA WRIT PETITION No.36737 of 2025 Date: 05.01.2026 SCS/SA