Nalinipadma Kumari V. The Income Tax Officer, Ward 1, Ongole and The Principal Commissioner of Income Tax, Guntur and The National Faceless Assessment Centre, Income Tax Department, Ministry of Finance, Govt. of India, New Delhi and The Union of India, Ministry of Finance, Rep. by its Secretary, New Delhi

WP/35529/2025

AI Insights

The case involves Nalinipadma Kumari, the petitioner, challenging the legality of an income tax order and subsequent assessment for the assessment year 2018-19. The petitioner argued that the order issued by the Income Tax Officer, Ongole, was illegal and lacked jurisdiction as it was not issued under the faceless assessment mechanism established by the government. The High Court referenced a similar case, Smt. Parameela Pasumarthi, where it was held that such orders issued outside the faceless mechanism are invalid. The court's decision to allow the writ petition was influenced by this precedent, leading to the setting aside of the contested orders and any consequential proceedings.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 824387 (HC-ANDHRA_PRADESH)
• Appeal Type: Others
• Pronouncement Date: 24-12-2025
• 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, 1961
• Result in Favour of: Others
• Court: HIGH COURT
• Department Lawyers: Y N VIVEKANANDA
• Assessee Lawyers: PAVAN RAO
• Keywords: Arbitrary; Assessment Order; Bad in law; Faceless assessment; Illegal; Income Tax; Jurisdiction; Writ of Mandamus
• Section: 14; 19; 148A(d); 265

Judgement Text

"1 APHC010661712025 IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Jurisdiction) [3563] WEDNESDAY,THE TWENTY FOURTH DAY OF DECEMBER TWO THOUSAND AND TWENTY FIVE PRESENT THE HONOURABLE SRI JUSTICE BATTU DEVANAND THE HONOURABLE SRI JUSTICE T MALLIKARJUNA RAO WRIT PETITION NO: 35529/2025 Between: 1. GALL NALINIPADMA KUMARI,, D/O PERAIAH, AGED. 61 YEARS,OCC.BUSINESS R/O 20-6-106 LAMBADI STREET, ANJAIAH ROAD ONGOLE, PRAKASAM 523002, ANDHRA PRADESH, INDIA AQXPN8910 ...PETITIONER AND 1. THE INCOME TAX OFFICER, WARD 1, ONGOLE. INCOME TAX OFFICE, ROSHAN PLAZA, 8TH LANE, RAMNAGAR, ONGOLE ANDRA PRADESH, 523001 2. THE PRINCIPAL COMMISSIONER OF INCOME TAX, ,GUNTUR RAJKAMAL COMPLEX, LAKSHMIPURAM MAIN ROAD, GUNTUR- 522007 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): 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 pleased to (i) Issue a Writ, Order or Direction more particularly, one, in the nature of Writ of Mandamus, declaring the action of the Respondent No.1 in passing an. Order u/s. 148A(d) dated 08.04.2022, calling for return of the income for A.Y. 2018-19, assessment order dated 15.02.2024 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 Order passedu/s. 148A(d) dated 08.04.2022, calling for return of the income for A.Y. 2018-19, assessment order dated 15.02.2024 and any consequent proceedings as lacking in jurisdiction and to pass 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 of Order passed u/s. 148A(d) of Income Tax Act, 1961 by Respondent No.1 dated 08.04.2022, calling for the return of income of the Petitioner for A.Y. 2018-19, assessment order dated 15.02.2024, and further stay all consequential proceedings initiated or contemplated by the Respondents; pending disposal of the above writ petition and to pass Counsel for the Petitioner: 1. P PAVAN KUMAR RAO 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 T. MALLIKARJUNA RAO WRIT PETITION No.35529 of 2025 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 action of the Respondent No.1 in passing an. Order u/s. 148A(d) dated 08.04.2022, calling for return of the income for A.Y.2018-19, assessment order dated 15.02.2024 and subsequent proceedings as illegal, arbitrary, bad in law and violative of Articles 14, 19 and 265 of the Constitution of India and set aside the Order passed u/s. 148A(d) dated 08.04.2022, calling for return of the income for A.Y.2018-19, assessment order dated 15.02.2024 and any consequent proceedings as lacking in jurisdiction and to pass..…” 2) Heard the learned counsel for the petitioner and Sri Y.N.Vivekananda, 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 Printed from counselvise.com 4 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 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. Printed from counselvise.com 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 T.MALLIKARJUNA RAO Dated: 24.12.2025 TM Printed from counselvise.com 6 THE HON’BLE SRI JUSTICE BATTU DEVANAND & THE HONOURABLE SRI JUSTICE T. MALLIKARJUNA RAO WRIT PETITION No.35529 of 2025 Dated: 24.12.2025 TM Printed from counselvise.com "