THE KINTHAIL PRIMARY AGRICULTURAL CO-OPERATIVE SOCIETY LTD V. THE INCOME TAX OFFICER, WARD 1, ANAKAPALLE and THE PRINCIPAL COMMISSIONER OF INCOME TAX, VISAKHAPATNAM I and THE NATIONAL FACELESS ASSESSMENT CENTRE INCOME TAX DEPARTMENT, MINISTRY OF FINANCE GOVT, OF INDIA and THE UNION OF INDIA, MINISTRY OF FINANCE

WP/181/2026

AI Insights

The case involves the Kinthail Primary Agricultural Co-operative Society Ltd., which filed a writ petition against the Income Tax Department and other respondents challenging the legality of notices and orders issued for the assessment year 2018-19. The petitioner argued that the actions taken by the Income Tax Officer and other authorities were illegal, arbitrary, and violated constitutional provisions. The court's decision was based on the precedent that emphasized the lack of jurisdiction of the assessing officer in issuing the impugned orders outside the prescribed faceless assessment mechanism.

• Counselvise Citation: [2026] 140 COUNSELVISE.COM (IT) 828198 (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, Section 148 of the Income Tax Act, 1961, Section 148A(d) of the Income Tax Act, 1961, Section 151 CPC
• Result in Favour of: Others
• Court: HIGH COURT
• Department Lawyers: ANUP KOUSHIK KARAVADI
• Assessee Lawyers: PAVAN RAO
• Keywords: Arbitrary; Assessment Order; Illegal; Income Tax; Interim Stay; Jurisdiction; Violation of Constitution; Writ of Mandamus
• Section: 148; 151; 148A(d)

Judgement Text

"1 APHC010715322025 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: 181/2026 Between: 1. THE KINTHAIL PRIMARY AGRICULTURAL CO-OPERATIVE SOCIETY LTD, HAVING ITS REGISTERED OFFICE AT KINTHALI VALLAPURAM VILLA, KINTHALI POST, MADUGULA MANDALAM, VISAKHAPATNAM- 531025, ANDHRA PRADESH, INDIA AAEAT9759J REP. BY ITS AUTHORISED SIGNATORY, MR POTHU RAMESH ...PETITIONER AND 1. THE INCOME TAX OFFICER, WARD 1, ANAKAPALLE, AAYAKAR BHAVAN, GANDHI NAGAR, GANDHINAGARAM, ANDHRA PRADESH, 531001. 2. THE PRINCIPAL COMMISSIONER OF INCOME TAX, VISAKHAPATNAM I, AAYAKAR BHAVAN, DABAGARDENS, VISAKHAPATNAM, ANDHRA PRADESH- 530020. 3. THE NATIONAL FACELESS ASSESSMENT CENTRE INCOME TAX DEPARTMENT, MINISTRY OF FINANCE GOVT, OF INDIA, NEW DELHI - 110001. 4. THE UNION OF INDIA, MINISTRY OF FINANCE REP. BY ITS SECRETARY, 166-B NORTH BLOCK, NEW DELHI - 110001. 4. THE UNION OF INDIA, MINISTRY OF FINANCE REP. BY ITS Printed from counselvise.com 2 SECRETARY, 166-B NORTH BLOCK, NEW DELHI - 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 to Writ, Order or Direction more particularly, one, in the nature of a (i) Issue a Writ of Mandamus, declaring the action of the Respondent No.1 in passing an Notice u/s. 148 dated Order u/s. 148A(d) dated 02.04.2022, issuing for A.Y. 2018-19, assessment order04.04.2022 calling for return of income dated 12.03.2024 and subsequent proceedings as illegal, arbitrary, bad in law and violative of Articles 14,19 and 265 of the Constitution of India and aside the Order passed u/s. 148A(d) dated 02.04.2022, Notice issued for return of income for A.Y. 2018-19, (ii) Set u/s. 148 dated 04.04.2022 calling dated 12.03.2024, and any consequent proceedings asassessment order lacking in jurisdiction and to 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 grant an interim stay on the operation of the Order passed u/s. 148A(d) dated 02.04.2022, Notice issued u/s. 148 of the Income Tax Act, 1961, by Respondent No.1 dated 04.04.2022 calling for the return of income of the Petitioner for A.Y. 2018-19, assessment order dated 12.03.2024, and further stay all consequential proceedings initiated or contemplated by the Respondents; pending disposal of the above writ petition and to pass Counsel for the Petitioner: 1. P PAVAN KUMAR RAO 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.181 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 action of the Respondent No.1 in passing an order under Section 148A(d), dated 02.04.2022, issuing notice u/s.148, dated 04.04.2022 calling for return of income for A.Y.2018-19, assessment order, dated 12.03.2024 and subsequent proceedings as illegal, arbitrary, bad in law and violative of Articles 14,19 and 265 of the Constitution of India and set aside the order passed u/s.148A(d) dated 02.04.2022, Notice issued under Section 148, dated 04.04.2022 calling for return of income for A.Y.2018-19, assessment order, dated 12.03.2024, and any consequent proceedings as lacking in jurisdiction; and to pass such other order or orders as this Hon’ble Court may deems fit and proper in the circumstances of the case …” 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. Printed from counselvise.com 4 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 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 A.HARI HARANADHA SARMA Dated: 06.01.2026 TM Printed from counselvise.com 6 THE HON’BLE SRI JUSTICE BATTU DEVANAND & THE HONOURABLE SRI JUSTICE A. HARI HARANADHA SARMA WRIT PETITION No.181 of 2026 Dated: 06.01.2026 TM Printed from counselvise.com 7 Printed from counselvise.com "