VIVEK REDDY KALLURI v. ASSESSMENT UNIT, INCOME TAX DEPARTMENT, NATIONAL

THE HONOURABLE SRI JUSTICE T.C.D.SEKHAR WRIT PETITION NO: 729/2026 Between:

1. VIVEK REDDY KALLURI, S/O. RAMAKRISHNA REDDY KALLURI AGED 34 YEARS, OCC PRIVATE EMPLOYEE , R/O. 15-5-173A-3, MADANAPALLE, CHITTOOR REDDAPPA NAIDU COLONY, DISTRICT- 517325, ANDHRA PRADESH.

2. THE INCOME TAX OFFICER,, WARD -1, CHITTOOR, INCOME TAX OFFICE, 10-251, GANDHI ROAD, CHITTOOR DISTRICT - 517 001, ANDHRA PRADESH. 3.

3. THE PRINCIPAL CHIEF COMMISSIONER OF INCOME TAX,, ANDHRA PRADESH AND TELANGANA, HYDERABAD, ROOM NO 922, 9TH FLOOR, B BLOCK, I.T.TOWERS, 10-2-3, AC GUARDS, HYDERABAD - 500 004, TELANGANA. AND ...PETITIONER(S)

ASSESSMENT UNIT, INCOME TAX DEPARTMENT, NATIONAL ASSESSMENTCENTER, NEW DELHI, ROOM NO 401,2ND FLOOR, E-RAMP, JAWAHARLAL NEHRU STADIUM, NEW DELHI - 110 003. 2.

THE INCOME TAX OFFICER, WARD -1, CHITTOOR, INCOME TAX OFFICE, 10-251, GANDHI ROAD, CHITTOOR DISTRICT - 517 001, ANDHRA PRADESH. 3.

THE PRINCIPAL CHIEF COMMISSIONER OF INCOME TAX, ANDHRA PRADESH AND TELANGANA, HYDERABAD, ROOM NO 922, 9TH FLOOR, B BLOCK, I.T.TOWERS, 10-2-3, AC GUARDS, HYDERABAD - 500 004, TELANGANA.

THE JOINT COMMISSIONER APPEALS, THE COMMISSIONER OF INCOME TAX (APPEALS), NATIONAL FACELESS APPEAL CENTRE, DELHI, THROUGH THE PRINCIPAL CHIEF COMMISSIONER OF INCOME TAX (NAFAC), DELHI, NORTH BLOCK, NEW DELHI - 110 2 RRR, J & TCDS, J W.P.No.729 of 2026

THE INCOME TAX OFFICER, WARD -1, MADANAPALLE, INCOME TAX OFFICE, 2-259, 15-15-9, CTM ROAD, SOCIETY COLONY, MADANAPALLE- 517 325, ANDHRA PRADESH

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 to pleased to issue a Writ of Mandamus or any other appropriate Writ, Order or Direction, declaring that the order passed by the 4th Respondent, dated 06.10.2025, bearinga. DIN Order No ITBA/NFAC/S/250/2025- 26/1081478109(1), u/s 250 of the Income Tax Act, 1961, confirming the Assessment Order dated 11.01.2024, bearing DIN no ITBA/AST/S/147/2023- 24/1059629132(1 ) passed by the 1st Respondent, for the Assessment year 2015-16 the rectification order issued by the 5th Respondent, u/s. 154 r.w.sb. 147 of the Income Tax Act, 1961, dated 20.11.2024, bearing DIN Order No ITBA/REC/S/154_1/2024-25/1071440867(1), rectifying the order of the 1st Respondent, dated 11.01.2024, bearing DIN ITBA/AST/S/147/20 23 24/1 059629132(1), for the Assessment Year 2015-16 as arbitrary, illegal, bad in law, void-ab-initio, barred by limitation, violative of the principles of natural justice, apart from being violative of Articles 14, 9(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 ITBA/AST/S/148_1/2022- 232/1042602318(1), for the Assessment Year 2015 - 16, pending disposal of the above Writ Petition: and pass

07.04.2022, bearing DIN; Counsel for the Petitioner(S):

1. A V A SIVA KARTIKEYA Counsel for the Respondent(S):

1. ANUP KOUSHIK KARAVADI 3 RRR, J & TCDS, J W.P.No.729 of 2026 The Court made the following Order: The petitioner herein had suffered an order of assessment, dated

11.01.2024, for the assessment year 2015-16. Aggrieved by the same, the petitioner has moved an appeal, which came to be dismissed on 06.10.2025. The petitioner has now approached this Court, by way of the present Writ Petition contending that the order of assessment as well as the order of appeal would have to be set aside inasmuch as the said process had been undertaken by the jurisdictional Assessing Officer which is impermissible in view of the provisions of Section 151 A of the Income Tax Act, 1961, 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.