DARA SUDHEER KUMAR v. THE NATIONAL FACELESS ASSESSMENT CENTRE, INCOME-TAX

(Per Hon’ble Sri Justice Battu Devanand) This Writ Petition is filed under Article 226 of the Constitution of India seeking the following relief: bearing 31-03-2024, No.ITBA/AST/S/148-1/2023-24/1063765126(1)

…to issue a writ, order or direction, more particularly in the nature of writ of mandamus declaring order under Section 148A(d) No.ITBA/AST/F/148A./2023- 24/1063765022(1), the consequent Notice dated 31-03-2024 bearing document issued under Section 148 of the Income Tax Act. 1961 by respondent No.2 herein and the consequential Assessment Order dated 03-12-2024 bearing document No.ITBA/AST/S/147/2024-25/1070843091(1) of the 3rd respondent herein and the consequential order dated 23-06-2025 issued under Section 271AAC(1) by the 3rd respondent herein and the consequential Notice dated 08-12-2025 issued under Section 226(3) of Income Tax Act bearing document No. ITBA/RCV/S/226(3)- 1/2025-26/1083419322(1) by the 2nd respondent herein, as being void, illegal, arbitrary, without jurisdiction, violative of principles of natural justice and violative of Section 144-B of the Income Tax Act, 1961 and Article 14 of the Constitution of India and consequently set aside the same and pass…

2) Heard learned counsel petitioner 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 background notifying (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 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 Dated: 08.01.2026 TM 6 THE HON’BLE SRI JUSTICE BATTU DEVANAND & THE HONOURABLE SRI JUSTICE A. HARI HARANADHA SARMA WRIT PETITION No.664 of 2026 Dated: 08.01.2026 TM