Ramachandra Rao Thota V. National Faceless Assessment Centre, Ministry of Finance and Income Tax Officer, Ward-1, Vijayanagaram

WP/1319/2026

AI Insights

The case involves Ramachandra Rao Thota, the petitioner, who challenged the jurisdiction of the Income Tax Officer, Ward-1, Vijayanagaram, in issuing a notice under Section 148 of the Income Tax Act for the assessment year 2016-17. The petitioner argued that following the remand by the Appellate Authority, any assessment should be conducted under Section 151 A of the Income Tax Act, 1961, through a faceless assessment process, and not by the jurisdictional Assessing Officer. The court referenced a previous decision (Prameela Pasumarthi vs. CIT) which supported the petitioner's stance that such assessments must adhere strictly to the faceless assessment provisions.

• Counselvise Citation: [2026] 140 COUNSELVISE.COM (IT) 833253 (HC-ANDHRA_PRADESH)
• Appeal Type: Others
• Pronouncement Date: 27-01-2026
• Assessment Year: misc
• Other Referred Cases: Prameela Pasumarthi vs. CIT
• Laws Referred To: Income-tax Act, 1961
• Result in Favour of: Others
• Court: HIGH COURT
• Department Lawyers: ANUP KOUSHIK KARAVADI
• Assessee Lawyers: GVN HARI
• Keywords: Assessment Year 2016-17; Faceless assessment; Jurisdiction; Natural Justice; Writ of Mandamus
• Section: 148; 151; 151A; 226

Judgement Text

"APHC010714642025 IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Jurisdiction) [3529] TUESDAY, THE TWENTY SEVENTH DAY OF JANUARY TWO THOUSAND AND TWENTY SIX PRESENT THE HONOURABLE SRI JUSTICE R RAGHUNANDAN RAO THE HONOURABLE SRI JUSTICE T.C.D.SEKHAR WRIT PETITION NO: 1319/2026 Between: 1. RAMACHANDRA RAO THOTA, S/O. NAGESWARA RAO, AGED ABOUT 42 YEARS, OCC BUSINESS, D. NO. 5-44, BALIJIPETA VILLAGE AND POST, CHINNA STREET, BALIJIPETA MANGARAM, VIJAYANAGARAM - 535557, ANDHRA PRADESH. ...PETITIONER AND 1. NATIONAL FACELESS ASSESSMENT CENTRE, MINISTRY OF FINANCE, ROOM NO.401, 2ND FLOOR, E-RAMP, JAWAHARLAL NEHRU STADIUM, DELHI-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 topleased to issue a writ. order or direction, more particularly one in the nature of Writ of Mandamus, declaring the notice u/s 148 dated 24.03.2023 vide DIN No. ITBA/AST/S/148_1/2022-23/ 1051217403(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.2016- Printed from counselvise.com 2 RRR, J & TCDS, J W.P.No.1319 of 2026 17 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 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 pleased to stay all further proceedings pursuant to the notice u/s 148 dated 24.03.2023 vide DIN No. ITBA/AST/S/148_1/2022-23/1051217403(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.2016- 17, pending disposal of the subject writ petition and pass Counsel for the Petitioner: 1. G V N HARI Counsel for the Respondent(S): 1. ANUP KOUSHIK KARAVADI Printed from counselvise.com 3 RRR, J & TCDS, J W.P.No.1319 of 2026 The Court made the following Order: (per Hon’ble Sri Justice R. Raghunandan Rao) The assessment of the petitioner, under the provisions of the Income Tax Act, for the assessment year 2016-17, had been completed by an order, dated 16.02.2024. Aggrieved by the said order of assessment, the petitioner moved the Appellate Authority on 16.03.2024. The Appellate Authority, by an order, dated 10.12.2024, had set aside the order of assessment and remanded the matter back to the Assessing Authority. It is represented that the Assessing Authority has not passed any order of assessment till date. 2. The petitioner has now approached this Court, by way of the present Writ Petition, with the contention that any such assessment, after remanding back by the Appellate Authority, can be only in terms of Section 151 A of the Income Tax Act, 1961, by way of faceless assessment. It is contended that the jurisdictional Assessing Authority does not have any jurisdiction to take up the said assessment. 3. A Division Bench of this Court, in the case of Prameela Pasumarthi vs. CIT 1 , had held that any assessment, in the nature of assessment sought against the petitioner herein, would have to be done strictly in accordance with Section 151 A of the Act and that such assessment could not be taken up by the jurisdictional Assessing Authority. 1 2025 SCC OnLine AP 4052 Printed from counselvise.com 4 RRR, J & TCDS, J W.P.No.1319 of 2026 4. The learned counsel for the petitioner would also contend that the decision of the Division Bench was that no notice could have been issued under Section 148 of the Act or other provisions mentioned under Section 151 A of the Act by the jurisdictional Assessing Authority and consequently, the proceedings pursuant to such notice would also have to be set aside. 5. In the present case, the order of assessment has already been set aside. Any further steps, taken for completing the assessment of the petitioner for the year 2016-17, would have to be initiated strictly under the provisions of Section 151 A of the Act. 6. Accordingly, this Writ Petition is disposed of. There shall be no order as to costs. As a sequel, pending miscellaneous applications, if any, shall stand closed. ________________________ R. RAGHUNANDAN RAO, J ________________ T.C.D. SEKHAR, J Date: 27.01.2026 MJA Printed from counselvise.com 5 RRR, J & TCDS, J W.P.No.1319 of 2026 145 THE HON’BLE SRI JUSTICE R RAGHUNANDAN RAO AND THE HON’BLE SRI JUSTICE T.C.D. SEKHAR WRIT PETITION NO: 1319/2026 (per Hon’ble Sri Justice R. Raghunandan Rao) 27.01.2026 MJA Printed from counselvise.com "