SREE GOPAL AGENCIES, N/S. REP BY LUNANI SHYAM SUNDAR, S/O. LUNANI KRISHNA GOPAL, AGED ABOUT 64 YEARS, OCC MANAGING PARTNER V. NATIONAL FACELESS ASSESSMENT CENTRE, DELHI, MINISTRY OF FINANCE and INCOME TAX OFFICER, WARD-1, KAKINADA

WP/35810/2025

AI Insights

The case involves Sree Gopal Agencies, represented by Lunani Shyam Sundar, challenging a notice issued by the National Faceless Assessment Centre, Delhi, and the Income Tax Officer, Ward-1, Kakinada, under section 148 of the Income-tax Act for the assessment year 2020-21. The petitioner argued that the notice was issued by the Jurisdictional Assessing Officer (JAO) instead of the Faceless Assessment Officer (FAO), which was contrary to the established legal framework and principles of natural justice. The court referenced a similar case, Smt. Parameela Pasumarthi Vs. The Deputy Commissioner of Income Tax Circle-II, Vijayawada, where it was held that such actions outside the faceless assessment mechanism were illegal.

• Counselvise Citation: [] 140 COUNSELVISE.COM (IT) 824308 (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, E-Assessment Scheme of Income Escaping Assessment Scheme, 2022
• Result in Favour of: Others
• Court: HIGH COURT
• Department Lawyers: ANUP KOUSHIK KARAVADI
• Assessee Lawyers: GVN HARI
• Keywords: E-assessment Scheme; Faceless assessment; Income Tax; Jurisdictional Assessing Officer; Notice u/s 148; Writ of Mandamus
• Section: 148; 151; 151A; 144(b)

Judgement Text

"1 APHC010689252025 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: 35810/2025 Between: 1. SREE GOPAL AGENCIES, N/S. REP BYLUNANI SHYAM SUNDAR, S/O. LUNANI KRISHNA GOPAL, AGED ABOUT 64 YEARS, OCC MANAGING PARTNER, D.NO. 13-2-34, 35 LACCHI RAJU VAIL STREET, KAKINADA, EAST GODAVARI, ANDHRA PRADESH - 533001 ...PETITIONER AND 1. NATIONAL FACELESS ASSESSMENT CENTRE, DELHI, MINISTRY OF FINANCE, ROOM NO.401, 2NDD FLOOR, E-RAMP, JAWAHARLAL NEHRU STADIUM, DELHI-110003. 2. 2. INCOME TAX OFIFCER, WARD-1, KAKINADA, INCOME TAX OFFICE, 3RD FLOOR, DEEPTHI TOWERS, MAIN ROAD, KAKINADA - 533001, ANDHRA PRADESH. ...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 to issue a writ, order or direction, more particularly one in the nature of Writ of Mandamus, declaring the notice u/s 148 dated 25.03.2024 for A.Y.2020-21 vide DIN No. ITBA/AST/S/148_1/2023- 24/1063326509(1) issued by the JAO i.e. Respondent No.2 instead of FAO i.e. Respondent No.1 as Printed from counselvise.com 2 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 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 dated 25.03.2024 for A.Y.2020-21 vide DIN No. ITBA/AST/S/148_1/2023- 24/1063326509(1) issued by the JAO i.e. Respondent No.2 instead of FAO i.e. Respondent No.1 pending disposal of the subject writ petition and pass Counsel for the Petitioner: 1. G V N HARI 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.35810 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 notice u/s.148 dated 25.03.2024 for A.Y.2020-21 vide DIN No.ITBA/ AST/ S/ 148-1/2023-24/ 1063326509(1) issued by the JAO i.e. Respondent No.2 instead of FAO i.e. Respondent No.1 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.…” 2) Heard the learned counsel for the petitioner and Sri Anup Koushik Karavadi, 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.35810 of 2025 Dated: 24.12.2025 TM Printed from counselvise.com "