Murthyraju Mongam V. National Faceless Assessment Centre, Delhi and Income Tax Officer Ward 1, Vijayanagaram

WP/141/2026

AI Insights

The case involves Murthyraju Mongam, the petitioner, challenging a notice issued by the Jurisdictional Assessing Officer instead of the Faceless Assessing Officer for the assessment year 2017-18. The petitioner argued that the notice was issued contrary to the Income Tax Act and constitutional provisions, specifically violating the principles of natural justice. The High Court referenced a similar case, Smt. Parameela Pasumarthi, where it was held that such notices are illegal if not issued through the faceless assessment mechanism established by the E-Assessment Scheme of 2022. The court decided in favor of the petitioner, aligning with the precedent and principles of natural justice.

• Counselvise Citation: [2026] 140 COUNSELVISE.COM (IT) 828192 (HC-ANDHRA_PRADESH)
• Appeal Type: Others
• Pronouncement Date: 06-01-2026
• Assessment Year: misc
• Other Referred Cases: Smt. Parameela Pasumarthi Vs. The Deputy Commissioner of Income Tax Circle-II, Vijayawada and another
• Laws Referred To: Article 226 of the Constitution of India, Income Tax Act
• Result in Favour of: Others
• Court: HIGH COURT
• Department Lawyers: ANUP KOUSHIK KARAVADI
• Assessee Lawyers: GVN HARI
• Keywords: E-assessment Scheme; Faceless assessment; Jurisdictional Assessing Officer; Writ of Mandamus
• Section: 148; 151; 151A

Judgement Text

"1 APHC010686702025 IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Jurisdiction) [3545] TUESDAY,THE SIXTH 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: 141/2026 Between: 1. MURTHYRAJU MONGAM, S/O. DAMODARA RAO AGED ABOUT 48 YEARS, OCC BUSINESS, D. NO. CHINTAPALLI, POOSAPATIREGA, VIZIANAGARAM - 535204, ANDHRA PRADESH. ...PETITIONER AND 1. NATIONAL FACELESS ASSESSMENT CENTRE, DELHI, MINISTRY OF FINANCE, ROOM NO.401,2ND FLOOR, E-RAMP, JAWAHARLAL NEHRU STADIUM, DEIHI-110003. 2. INCOME TAX OFFICER WARD 1, VIJAYANAGARAM, INCOME TAX OFFICE, KOPPU GUARANA BUILDING, SIDDARTHA NAGAR, VIZIANAGARAM - 535002, ANDHRA PRADESH, EMAIL [e-mail] ...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 issue a writ, order or direction, more particularly one in the nature of Writ of Mandamus, declaring the notice u/s 148 dated 26.03.2024 vide DIN No. ITBA/AST/S/148 1/2023-24/ 1063380651(1) issued by the Jurisdictional Assessing Officer (JAO) i.e. the Respondent No.2 instead of Faceless Assessing Officer i.e. the Respondent No.1 for A.Y.2017-18 as void, illegal and contrary to the provisions of Income tax Act and contrary to the Printed from counselvise.com 2 Constitutional Provisions including Principles of Natural Justice and pass such 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 may be pleased to stay all further proceedings pursuant to the notice u/s 148 dated 26.03.2024 vide DIN No. ITBA/AST/S/148_1/2023-24/1063380651(1) issued by the Jurisdictional Assessing Officer (JAO) i.e. the Respondent No.2 instead of Faceless Assessing Officer (FAO) i.e. the Respondent No.1 for A.Y.2017-18, pending disposal of the subject writ petition and pass such other order or further orders as the Fion'ble Court may deem fit and proper in the facts and circumstances of the case and in the interest of justice and equity; otherwise the Petitioner (Assessee) would be put to irreparable loss and severe injury Counsel for the Petitioner: 1. G V N HARI Counsel for the Respondent(S): 1. The Court made the following: Printed from counselvise.com 3 THE HON’BLE SRI JUSTICE BATTU DEVANAND & THE HONOURABLE SRI JUSTICE A. HARI HARANADHA SARMA WRIT PETITION No.141 of 2026 ORDER:(Per Hon’ble Sri Justice Battu Devanand) This Writ Petition is filed under Article 226 of the Constitution of India seeking the following relief: “…to issue a writ, order or direction, more particularly one in the nature of Writ of Mandamus, declaring the notice u/s.148 dated 26.03.2024 vide DIN No.ITBA/AST/S/148-1/2023-24/ 1063380651(1) issued by the Jurisdictional Assessing Officer (JAO) i.e. the Respondent No.2 instead of Faceless Assessing Officer i.e. the Respondent No.1 for A.Y.2017-18 as void, illegal and contrary to the provisions of Income tax Act and contrary to the Constitutional Provisions including Principles of Natural Justice and pass such…” 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. 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 the background in notifying the (E-Assessment Scheme of Income Escaping Assessment Printed from counselvise.com 4 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 Dated: 06.01.2026 TM Printed from counselvise.com 5 Printed from counselvise.com 6 THE HON’BLE SRI JUSTICE BATTU DEVANAND & THE HONOURABLE SRI JUSTICE A. HARI HARANADHA SARMA WRIT PETITION No.141 of 2026 Dated: 06.01.2026 TM Printed from counselvise.com "