null V. Income Tax Department

WP/12783/2025

AI Insights

The case involves a Writ Petition filed under Article 226 of the Constitution of India, challenging the legality of a notice and an assessment order issued under the Income Tax Act, 1961. The petitioner sought to quash these documents, claiming they were not in accordance with the law. 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 petitioner in this case argued that their situation was squarely covered by the precedent set in the earlier case. The court, referencing the earlier decision, allowed the petition without further costs or conditions.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 815655 (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, Income Tax Act, 1961
• Result in Favour of: Applicant
• Court: HIGH COURT
• Department Lawyers: LEARNED STANDING COUNSEL INCOME TAX DEPARTMENT
• Assessee Lawyers: K S NAVEEN
• Keywords: Assessment Order; Income Tax; Quash notice; Writ of Certiorari
• Section: 147; 148; 144; 144B; 148(A)(b); 148 A (d)

Judgement Text

"THE HON’BLE SRI JUSTICE BATTU DEVANAND AND THE HONOURABLE SRI JUSTICE A. HARI HARANADHA SARMA WRIT PETITION No.12783 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 direction or order in the nature of writ of Certiorari or any other appropriate writ application or order under Article 226 of the Constitution of India calling for the records on the file of the 1 Respondent and quash the impugned notice in ITBA/AST/S/1481/202223/10427192631 dated 12 04 2022 u/s 148 of the Act issued by the 1st Respondent and the impugned Assessment Order inITBA/AST/S/147/202324/10607299311 passed by the 2nd Respondent u/s 147 r w s 144B and 144 of the Act dated 09 02 2024 for the Assessment Year 201516 as illegal and not in accordance with law 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 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. 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. Printed from counselvise.com 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 129 WRIT PETITION No.12783 of 2025 Date: 03.12.2025 PKR Printed from counselvise.com "