Narendra Kumar Madala V. The Assistant Commissioner of Income Tax, Circle 2(1), Vijayawada and The Joint Commissioner of Income Tax, Range 2, Vijayawada

WP/34058/2025

AI Insights

The case involves Narendra Kumar Madala, a doctor by profession, who filed a writ petition under Article 226 of the Constitution of India against the Assistant Commissioner of Income Tax and the Joint Commissioner of Income Tax. The petitioner challenged the orders and notices issued for the Assessment Year 2021-22 under sections 148A(3) and 148 of the Income-tax Act, claiming they were issued without proper consideration of objections and outside the faceless assessment mechanism. The High Court's decision referenced a similar case, Smt. Parameela Pasumarthi, where it was established that such actions by the JAO were beyond their jurisdiction and thus illegal.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 822246 (HC-ANDHRA_PRADESH)
• Appeal Type: Others
• Pronouncement Date: 09-12-2025
• Assessment Year: misc
• Other Referred Cases: Smt. Parameela Pasumarthi Vs. The Deputy Commissioner of Income Tax Circle-II, Vijayawada
• Laws Referred To: Article 226 of the Constitution of India, Income-tax Act
• Result in Favour of: Others
• Court: HIGH COURT
• Department Lawyers: Y N VIVEKANANDA
• Assessee Lawyers: DUNDU MANMOHAN
• Keywords: Faceless Assessing Officer; Income Tax; Jurisdiction; Natural Justice; Writ of Mandamus
• Section: 148; 148A(3); 148A(2)

Judgement Text

"APHC010655532025 IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Jurisdiction) [3545] TUESDAY,THE NINTH DAY OF DECEMBER TWO THOUSAND AND TWENTY FIVE PRESENT THE HONOURABLE SRI JUSTICE BATTU DEVANAND THE HONOURABLE SRI JUSTICE A. HARI HARANADHA SARMA WRIT PETITION NO: 34058/2025 Between: 1. NARENDRA KUMAR MADALA, S/O MADALA MADHUSUDHANA RAO, AGED ABOUT 56 YEARS, OCC DOCTOR, D.NO 54-18/3-5C, 1ST LANE, VYSHNAVI NILAYAM, SIVAPURAM COLONY, VIJAYAWADA, ANDHRA PRADESH-520010. ...PETITIONER AND 1. THE ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE 2(1), VIJAYAWADA C R BUILDING, 1ST FLOOR ANNEX M G ROAD, VIJAYAWADA, ANDHRA PRADESH-520002. 2. THE JOINT COMMISSIONER OF INCOME TAX, RANGE 2, VIJAYAWADA, C R BUILDINGS, M G ROAD, VIJAYAWADA, ANDHRA PRADESH-520002. ...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 toPleased to issue a writ, order or direction, more particularly one in the nature of Writ of Mandamus, declaring the order passed u/s 148A(3) bearing DIN No. ITBA/AST/F/148A/2025- 26/1077743642(1), dt.24.06.2025 and notice u/s 148 dt.25.06.2025 vide DIN No. ITBA/AST/S/148_1/2025- 26/1077786953(1) issued by the JAO(1st respondent) instead of Faceless Assessing Officer(FAO) for A.Y. 2021-22, that too without properly considering the objections placed on record u/s 148A(2) of the Act, as void, illegal, and contrary to the provisions of Income- tax Act and contrary to the Principles of Natural Justice, and pass Printed from counselvise.com 2 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 stay all further proceedings pursuant to the notice u/s 148 dt.25.06.2025 vide DIN No. ITBA/AST/S/148_1/2025-26/1077786953(1) issued by the JAO(1 respondent) instead of Faceless Assessing Officer(FAO) for A.Y. 2021- 22, and may pass Counsel for the Petitioner: 1. DUNDU MANMOHAN Counsel for the Respondent(S): 1. The Court made the following: Printed from counselvise.com 3 THE HON’BLE SRI JUSTICE BATTU DEVANAND AND THE HONOURABLE SRI JUSTICE A. HARI HARANADHA SARMA WRIT PETITION No.34058 of 2025 ORDER: (Per Hon’ble Sri Justice Battu Devanand) This writ petition has been 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 order passed u/s 148A(3) bearing DIN No.ITBA/AST/F/148A/2025-26/1077743642(1), dt. 24.06.2025 and notice u/s 148, dt. 25.06.2025 vide DIN No.ITBA/AST/S/148_1/2025-26/1077786953(1) issued by the JAO (1st respondent) instead of Faceless Assessing Officer (FAO) for A.Y. 2021-22 that too without properly considering the objections placed on record u/s 148A(2) of the Act as void, illegal and contrary to the provisions of Income tax Act and contrary to the Principles of Natural Justice and 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 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: Printed from counselvise.com 4 “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. 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 Date: 09/12/2025 SCS Printed from counselvise.com 5 59 THE HON’BLE SRI JUSTICE BATTU DEVANAND AND THE HONOURABLE SRI JUSTICE A. HARI HARANADHA SARMA WRIT PETITION No.34058 of 2025 Date: 09.12.2025 SCS Printed from counselvise.com "