null V. Income Tax Department

WP/12740/2025

AI Insights

The case involves a Writ Petition filed under Article 226 of the Constitution of India, challenging the jurisdiction and legality of a notice issued under section 148 of the Income Tax Act, 1961, by the 2nd Respondent. The petitioner sought to have the notice and subsequent assessment and penalty orders set aside, claiming they were arbitrary, illegal, and violative of various provisions of the Act and CBDT circulars. The issue was previously addressed in a similar case, Smt. Parameela Pasumarthi Vs. The Deputy Commissioner of Income Tax Circle-II, Vijayawada, where the court had set aside similar notices and orders. The court in this case, referencing the earlier decision, allowed the petition and set aside the impugned notices and orders.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 821553 (HC-ANDHRA_PRADESH)
• Appeal Type: Others
• Pronouncement Date: 03-12-2025
• 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, Section 148 of the Act, Section 148A of the Act, Section 149 of the Act, Section 151A of the Act, Section 147 r w s 144 r w s 144B of the Act, Section 271F of the Act, Section 2711c of the Act, Section 2711b of the Act
• Result in Favour of: Applicant
• Court: HIGH COURT
• Department Lawyers: STANDING COUNSEL INCOME TAX DEPARTMENT
• Assessee Lawyers: K S NAVEEN
• Keywords: Arbitrary; Assessment Order; Illegal; Jurisdiction; Penalty orders; Violative; Void ab initio; Writ of Mandamus
• Section: 147; 148; 144; 149; 271F; 144B; 148A; 151A; 2711c; 2711b

Judgement Text

" THE HON’BLE SRI JUSTICE BATTU DEVANAND AND THE HONOURABLE SRI JUSTICE A. HARI HARANADHA SARMA WRIT PETITION No.12740 of 2025 ORDER: (per Hon’ble Justice Battu Devanand) 1. 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 or writ, more particularly one in the nature of WRIT OF MANDAMUS holding that the notice, dated 20.03.2023 issued by 2nd Respondent under section 148 of the Act with DIN and Notice No. ITBA/AST/S/1481/202223/10510220821 as being without jurisdiction, arbitrary, illegal, bad in law, void ab initio apart from being violative of provisions of section 148A and section 149 of the Act and also contrary to the circular issued by CBDT and provisions of section 151A of the Act and consequently set aside the notice under section 148 dated 20.03.2023 and the assessment order passed by 1st Respondent under section 147 r w s 144 r w s 144B of the Act dated 06.03.2024 penalty orders passed u/s 271F of the Act u/s 2711c of the Act and u/s 2711b of the Act dated 20.08.2024 31.08.20 and 31.08.2024 respectively for the Asst year 2016-17 and pass such other order or orders.” 2. Heard Mr.K.S.Naveen, learned counsel for the petitioner and 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 matter with the following directions: (i) Consequently, the impugned notices/orders issued under Sections 148-A(b), 148-A(d) and 148 of the Income Tax Act, 1961, in all these Writ Petitions, are hereby set-aside. (ii) The consequential orders, if any, shall stand set-aside. Printed from counselvise.com 5. Learned counsel for the petitioner submits that the issue involved in this petition is squarely covered by the order, dated 28.10.2025, passed by this Court in W.P.No.14681 of 2023 and batch. 6. 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. 7. There shall be no order as to costs. Consequently, miscellaneous applications, pending if any, shall stand closed. Registry to append a copy of the order, dated 28.10.2025, in W.P.No.14681 of 2023 and batch, to this order. __________________________ JUSTICE BATTU DEVANAND _______________________________ JUSTICE A. HARI HARANADHA SARMA Date: 03/12/2025 PKR Printed from counselvise.com THE HON’BLE SRI JUSTICE BATTU DEVANAND AND THE HONOURABLE SRI JUSTICE A. HARI HARANADHA SARMA 114 WRIT PETITION No.12740 of 2025 Date: 03.12.2025 PKR Printed from counselvise.com "