Suresh Kumar Mataboyina V. National Faceless Assessment Centre, Delhi and Income Tax Officer, Ward - 1, Vijayanagaram

WP/258/2026

AI Insights

The case involves a writ petition filed by Suresh Kumar Mataboyina against the National Faceless Assessment Centre and the Income Tax Officer, Ward - 1, Vijayanagaram. The petitioner challenged a notice issued under section 148 of the Income-tax Act for the assessment year 2017-18, arguing that it was issued by the Jurisdictional Assessing Officer instead of the Faceless Assessing Officer as required by the law. The High Court referenced a similar case, Smt. Parameela Pasumarthi, where it was held that such notices issued outside the faceless assessment framework are illegal. Consequently, the court allowed the petition, declaring the notice void and illegal.

• Counselvise Citation: [2026] 140 COUNSELVISE.COM (IT) 828004 (HC-ANDHRA_PRADESH)
• Appeal Type: Others
• Pronouncement Date: 06-01-2026
• 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: Faceless assessment; Income Tax; Jurisdictional Assessing Officer; Natural Justice; Writ of Mandamus
• Section: 148; 151; 151A; 144(b)

Judgement Text

"1 APHC010710462025 IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Jurisdiction) [3545] TUESDAY,THE SIXTH DAY OF JANUARY TWO THOUSAND AND TWENTY SIX PRESENT THE HONOURABLE SRI JUSTICE BATTU DEVANAND THE HONOURABLE SRI JUSTICE A. HARI HARANADHA SARMA WRIT PETITION NO: 258/2026 Between: 1. SURESH KUMAR MATABOYINA, S/O. ATCHUTA RAO, AGED ABOUT 43, OCC BUSINESS, 36-84, BESTA VEEDHI, NEAR KUMMARI VEEDHI, BOBBIN VIZIANAGARAM - 535558, AP ...PETITIONER AND 1. NATIONAL FACELSS ASSESSMENT CENTRE, DELHI, 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 14.03.2024 for A.Y.2017-18 vide DIN No. ITBA/AST/S/148_172023- 24/1062592730(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 as void, illegal and contrary to the provisions of Income-tax Printed from counselvise.com 2 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 14.03.2024 for A.Y.2017-18 vide DIN No. ITBA/AST/S/148_1/2023- 24/1062592730(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, 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 A. HARI HARANADHA SARMA WRIT PETITION No.258 of 2026 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 14.03.2024 for A.Y.No.2017-18 vide DIN No.ITBA/AST/S/148-1/2023-24/1062592730(1) issued by the Jurisdictional Assessing Officer(JAO) i.e, Respondent No.2 instead of Faceless Assessing Officer 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 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 Printed from counselvise.com 4 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. Registry to append a copy of the order in W.P.No.14681 of 2023 and batch, to this order. __________________________ JUSTICE BATTU DEVANAND __________________________________ JUSTICE A.HARI HARANADHA SARMA Dated: 06.01.2026 TM Printed from counselvise.com 5 Printed from counselvise.com 6 THE HON’BLE SRI JUSTICE BATTU DEVANAND & THE HONOURABLE SRI JUSTICE A. HARI HARANADHA SARMA WRIT PETITION No.258 of 2026 Dated: 06.01.2026 TM Printed from counselvise.com "