Srinu Vasanthavarapu V. The National Faceless Assessment Center, Income-Tax Department and Income Tax Officer, Ward 1, Narsaraopet and The Assessment Unit, Income Tax Department, National Faceless Assessment Center and The National Faceless Appeal Center, Income-Tax Department and Union of India, Rep by its Secretary, Department of Revenue, Ministry of Finance

WP/1801/2026

AI Insights

The case involves Srinu Vasanthavarapu, the petitioner, who challenged the legality of an order and subsequent notices issued by the Income Tax Department under Sections 148A(3) and 148 of the Income Tax Act, 1961, for the assessment year 2019-20. The petitioner argued that these were issued by the Jurisdictional Assessing Officer in violation of Section 151A of the Act and a notification dated 29.03.2022. The court referenced a similar case, Prameela Pasumarthi vs. CIT, where a Division Bench had set aside similar notices, leading to the allowance of this writ petition.

• Counselvise Citation: [2026] 140 COUNSELVISE.COM (IT) 833251 (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, Constitution of India
• Result in Favour of: Others
• Court: HIGH COURT
• Department Lawyers: Y N VIVEKANANDA
• Assessee Lawyers: PRAGATHI MANDAPALLE
• Keywords: Faceless assessment; Income Tax; Jurisdiction; Natural Justice; Writ of Mandamus
• Section: 148; 151A; 148A(3)

Judgement Text

"APHC010026192026 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: 1801/2026 Between: 1. SRINU VASANTHAVARAPU, S/O. CHENNAIAH, AGED ABOUT 44 YEARS, OCC BUSINESS R/O. 1-255/1 BALACHANDRA NAGAR, PETASANNEGANDIA, KAREMPUDI, GUNTUR, 522614-AP. ...PETITIONER AND 1. THE NATIONAL FACELESS ASSESSMENT CENTER, INCOME-TAX DEPARTMENT, 2ND FLOOR, E-RAMP, JAWAHARLAL NEHRU STADIUM, MINISTRY OF FINANCE, DELHI - 110003. 2. INCOME TAX OFFICER, WARD 1, NARSARAOPET HAVING OFFICE AT 12-9-22/A, 1ST FLOOR PRAKASH NAGAR, NARSARAOPET, ANDHRA PRADESH, 522601. 3. THE ASSESSMENT UNIT, INCOME TAX DEPARTMENT, NATIONAL FACELESS ASSESSMENT CENTER, ROOM NO. 401, 2ND FLOOR, E-RAMP, JAWAHARLAL NEHRU STADIUM, MINISTRY OF FINANCE, DELHI - 110003. 4. THE NATIONAL FACELESS APPEAL CENTER, INCOME-TAX DEPARTMENT, NATIONAL FACELESS ASSESSMENT CENTER. ROOM NO. 401, 2ND FLOOR, E-RAMP, JAWAHARLAL NEHRU STADIUM, MINISTRY OF FINANCE, DELHI - 110003. 5. UNION OF INDIA, REP BY ITS SECRETARY, DEPARTMENT OF REVEHUE, MINISTRY OF FINANCE, NORTH BLOCK, NEW DELHI - Printed from counselvise.com 2 RRR, J & TCDS, J W.P.No.1801 of 2026 110001. ...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 i. Issue a Writ, Order or Direction more particularly, one, in the nature of Writ of Mandamus, declaring the impugned order bearing DIN and Notice no. ITBA/AST/F/148A/2025- 26/1077277944(1) dated 20.06.2025 passed u/s 148A(3) of the Act and notice bearing DIN and Notice no. ITBA/AST/S/148_1/2025-26/1077278441(1) dated 20.06.2025 u/s 148 of the Act passed by the Respondent no.2 for AY 2019- 20 as illegal, arbitrary, bad in law, void ab initio, violative of the principles of natural justice and being violative of Articles 14,19 and 265 of the Constitution of India and consequently, ii. Set aside the impugned order bearing DIN and Notice no. ITBA/AST/F/148A/2025-26/1077277944(1) dated 20.06.2025 passed u/s 148A(3) of the Act and notice bearing DIN and Notice no ITBA/AST/S/148_1 /2025-26/1077278441 (1) dated 20.06.2025 u/s 148 of the Act passed by the Respondent no.2 for AY 2019-20 and any consequent proceedings as lacking in jurisdiction. iii. and/or 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 of operation of impugned order bearing DIN & Notice no. ITBA/AST/F/148A/2025-26/1077277944(1) dated 20.06.2025 passed u/s 148A(3) of the Act and stay of all further proceedings pending disposal of the main writ petition and pass Counsel for the Petitioner: 1. PRAGATHI MANDAPALLE Counsel for the Respondent(S): 1. Y N VIVEKANANDA Printed from counselvise.com 3 RRR, J & TCDS, J W.P.No.1801 of 2026 The Court made the following Order: (per Hon’ble Sri Justice R. Raghunandan Rao) Heard Ms. Pragathi Mandapalle, learned counsel for the petitioner and Sri Y. N. Vivekananda, learned Standing Counsel appearing for the respondents. 2. The petitioner herein had approached this Court, by way of the present Writ Petition, challenging the order, issued under Section 148 A (3) of the Income Tax Act, 1961, dated 20.06.2025, as well as the subsequent notice, issued under Section 148 of the I.T. Act, dated 20.06.2025, on the ground that the said order and notice could not have been issued by the Jurisdictional Assessing Officer and the same is impermissible, in view of Section 151 A of the I.T. Act r/w the scheme formulated, by way of a notification, dated 29.03.2022. 3. This issue has been considered by a Division Bench of this Court, in the case of Prameela Pasumarthi vs. CIT1. The Division Bench, after considering the said issues, had, by its Judgment, dated 28.10.2025, had set aside the notices on the ground that the said notices are contrary to Section 151 A of the I.T. Act. 4. Following the same, this Writ Petition is allowed, in terms of the Judgment passed in Prameela Pasumarthi (supra), setting aside the impugned order, dated 20.06.2025. There shall be no order as to costs. 1 2025 SCC OnLine AP 4052 Printed from counselvise.com 4 RRR, J & TCDS, J W.P.No.1801 of 2026 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.1801 of 2026 162 THE HON’BLE SRI JUSTICE R RAGHUNANDAN RAO AND THE HON’BLE SRI JUSTICE T.C.D. SEKHAR WRIT PETITION NO: 1801/2026 (per Hon’ble Sri Justice R. Raghunandan Rao) 27.01.2026 MJA Printed from counselvise.com "