Anil Kumar Reddy Akepati V. The Income Tax Officer, Ward -1, Nandyal and Assessment Unit Income Tax, Department, National E-Assessment Centre and National Faceless Appeal Centre, Delhi and Union of India, Department of Revenue

WP/2108/2026

AI Insights

The case involves Anil Kumar Reddy Akepati, the petitioner, who challenged the assessment order passed by the Income Tax Department for the assessment year 2017-18. The petitioner contended that the assessment proceedings were conducted in violation of Section 151A of the Income Tax Act, 1961, which requires assessments to be conducted under the Faceless Assessment System, and not by the jurisdictional Assessing Officer. The High Court, referencing a previous judgment (Prameela Pasumarthi vs. CIT), agreed with the petitioner's contention and set aside the assessment order.

• Counselvise Citation: [] 140 COUNSELVISE.COM (IT) 832990 (HC-ANDHRA_PRADESH)
• Appeal Type: Others
• Pronouncement Date: 27-01-2026
• Assessment Year: misc
• Other Referred Cases: Prameela Pasumarthi vs. CIT
• Laws Referred To: Income Tax Act, 1961, Constitution of India
• Result in Favour of: Others
• Court: HIGH COURT
• Department Lawyers: Y N VIVEKANANDA
• Assessee Lawyers: ANIL BEZAWADA
• Keywords: Assessment Order; Faceless assessment; Income Tax; Jurisdiction; Mandamus; Natural Justice; Writ petition
• Section: 147; 148; 151; 148A(d); 151A; 226

Judgement Text

"APHC010031722026 IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Jurisdiction) [3529] TUESDAY, THE TWENTY SEVENTH 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: 2108/2026 Between: 1. ANIL KUMAR REDDY AKEPATI, 28/768 C4, PLOT NO. 55. NGOS COLONY, NANDYAL, KURNOOL DISTRICT, ANDHRA PRADESH - 518 501. ...PETITIONER AND 1. THE INCOME TAX OFFICER, WARD -1, NANDYAL, INCOME TAX OFFICE, 25/183, SANJEEVA NAGAR, NANDYAL, ANDHRA PRADESH - 518 501. 2. ASSESSMENT UNIT INCOME TAX, DEPARTMENT, NATIONAL E- ASSESSMENT CENTRE, ROOM NO. 401, 2ND FLOOR, E-RAMP, JAWAHARLAL NEHRU STADIUM, NEW DELHI - 110 003. 3. NATIONAL FACELESS APPEAL CENTRE, DELHI, THROUGH THE PRINCIPAL CHIEF COMMISSIONER OF INCOME TAX (NAFAC) DELHI, NORTH BLOCK, NEW DELHI - 110 001. 4. UNION OF INDIA, DEPARTMENT OF REVENUE, REPRESENTED BY ITS SECRETARY (REVENUE) NORTH BLOCK, 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 Printed from counselvise.com 2 RRR, J & TCDS, J W.P.No.2108 of 2026 pleased toA. leased to issue a writ of mandamus or any other writ, direction or order declaring the proceedings of the Respondent in the order issued under Section 148A(d) vide DIN and Notice No ITBA/AST/F/148A/2022- 23/1050965875(1) dated 17.03.2024, the consequent notice under Section 148 vide DIN and Notice No ITBA/AST/S/148_1/2023-24/1062788774(1) dated 17.03.2024 and the Assessment Order passed under Section 147 dated 27.01.2025 vide DIN. ITBA/AST/S/147/2024-25/1072560314(1) as being void, illegal, arbitrary, violative of principles of natural justice and without jurisdiction as the notice was issued by the jurisdictional assessing officer instead of National Faceless Assessment Unit, violative of Article 14, 19(1)(g) of the Constitution of India and consequently set aside the same B. 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 stay all further proceedings including collection of tax pursuant to the Assessment Order passed under Section 147 dated 27.01.2025 vide DIN: ITBA/AST/S/147/2024- 25/1072560314(1) in the interest of justice and pass Counsel for the Petitioner: 1. ANIL KUMAR BEZAWADA Counsel for the Respondent(S): 1. Y N VIVEKANANDA Printed from counselvise.com 3 RRR, J & TCDS, J W.P.No.2108 of 2026 The Court made the following Order: (per Hon’ble Sri Justice R. Raghunandan Rao) Heard Sri Anil Kumar Bezawada, learned counsel for the petitioner and Sri Y.N. Vivekananda, learned Standing Counsel appearing for the respondents. 2. The assessment of the petitioner for the assessment period 2017- 18 had been completed, by way of an order of assessment, dated 27.01.2025, passed under Section 147 of the Income Tax Act, 1961. The petitioner had thereupon filed an appeal before the Appellate Authority on 12.02.2025. Subsequently, the petitioner has withdrawn the appeal on 20.01.2026 and has approached this Court, by way of the present Writ Petition. 3. The primary contention of the petitioner is that the entire assessment proceedings would have to be set aside on the ground of violation of Section 151 A of the Income Tax Act. 4. The learned counsel for the petitioner would submit that a Division Bench of this Court, in the case of Prameela Pasumarthi vs. CIT1, had held that any order of assessment, under the aforesaid provision, would have to be conducted by issuance of a notice under the Faceless Assessment System and all such proceedings initiated by the jurisdictional Assessing Officer would be barred by virtue of Section 151 A of the Income Tax Act. 1 2025 SCC OnLine AP 4052 Printed from counselvise.com 4 RRR, J & TCDS, J W.P.No.2108 of 2026 5. In view of the aforesaid Judgment, it would have to be held that the impugned orders of assessment, which had been initiated by notices issued by the jurisdictional Assessing Authority, are barred by Section 151 A of the Income Tax Act. 6. Consequently, this Writ Petition is allowed, setting aside the order of assessment, dated 27.01.2025 and leaving it open to the Department to take all further steps in accordance with law. 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: 27.01.2026 MJA Printed from counselvise.com 5 RRR, J & TCDS, J W.P.No.2108 of 2026 39 THE HON’BLE SRI JUSTICE R RAGHUNANDAN RAO AND THE HON’BLE SRI JUSTICE T.C.D. SEKHAR WRIT PETITION NO: 2108/2026 (per Hon’ble Sri Justice R. Raghunandan Rao) 27.01.2026 MJA Printed from counselvise.com "