YARADIMMI VENKATARAMANA REDDY V. UNION OF INDIA and THE PRINCIPAL CHIEF COMMISSIONER OF INCOME TAX, ANDHRA PRADESH AND TELANGANA and THE INCOME TAX OFFICER, WARD - 1, ANANTAPUR and FACELESS ASSESSING OFFICER, NATIONAL FACELESS ASSESSMENT CENTRE, INCOME TAX DEPARTMENT

WP/999/2026

AI Insights

The case involves Yaradimmi Venkataramana Reddy, the petitioner, who challenged the orders of assessment issued by the Income Tax Department for the assessment years 2017-18 to 2020-21. The assessments were based on notices under Section 148 of the Income Tax Act, 1961, issued by the jurisdictional Assessing Officer. The petitioner initially filed appeals against these orders but later withdrew them and approached the High Court. The core legal issue was the compliance of the assessment process with Section 151 A of the Income Tax Act, 1961, in conjunction with a notification dated 29.03.2022. The High Court referenced a similar case (W.P.No.14681 of 2023 & batch) where it was determined that such notices were impermissible under the cited section, leading to the setting aside of the assessment orders in this case.

• Counselvise Citation: [] 140 COUNSELVISE.COM (IT) 832457 (HC-ANDHRA_PRADESH)
• Appeal Type: Others
• Pronouncement Date: 20-01-2026
• Assessment Year: misc
• Other Referred Cases: W.P.No.14681 of 2023 & batch
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Others
• Court: HIGH COURT
• Department Lawyers: ANUP KARAVADI
• Assessee Lawyers: P REDDY
• Keywords: Income tax assessment; Notification; Section 148; Section 151-A; Stay proceedings; Writ petition
• Section: 148; 151; 226; 151(a)

Judgement Text

"APHC010718992025 IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Jurisdiction) [3529] TUESDAY, THE TWENTIETH 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: 999/2026 Between: 1. YARADIMMI VENKATARAMANA REDDY, S/O YARADIMMI BALIREDDY, AGED ABOUT 49 YEARS, R/O DOOR NO. 11-26 MUCHUKUNTAPALLI, NARPALA ANANTAPUR, ANANTAPUR - 515001, ANDHRA PRADESH, ...PETITIONER AND 1. UNION OF INDIA, REPRESENTED BY ITS SECRETARY, FINANCE DEPARTMENT, NEW DELHI. 110001. 2. 2. THE PRINCIPAL CHIEF COMMISSIONER OF INCOME TAX, ANDHRA PRADESH AND TELANGANA, HYDERABAD ROOM NO 922, 9TH FLOOR, B BLOCK, I.T.TOWERS, 10-2-3, AC GUARDS, HYDERABAD - 500 004, TELANGANA. 2. 3. THE INCOME TAX OFFICER, WARD - 1, ANANTAPUR, INCOME TAX OFFICE,3RD ROAD, NEW TOWN, 3RD ROAD, NEW TOWN, ANANTHAPUR, ANDHRA PRADESH - 515004 4. 4. FACELESS ASSESSING OFFICER, NATIONAL FACELESS ASSESSMENT CENTRE, INCOME TAX DEAPRTMENT, NEW DELHI ...RESPONDENT(S): Printed from counselvise.com 2 RRR, J & TCDS, J W.P.No.999 of 2026 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 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, including any recovery, pursuant to the notices issued under Sec. 148 of the Income Tax Act, by the 3RD Respondent, for the Assessment Years 2017-18 to 2020-21; including the penalty and recovery proceedings and pass Counsel for the Petitioner: 1. P SRAVAN KUMAR REDDY Counsel for the Respondent(S): 1. ANUP KOUSHIK KARAVADI Printed from counselvise.com 3 RRR, J & TCDS, J W.P.No.999 of 2026 The Court made the following Order: The petitioner had been assessed to tax under the Income Tax Act, 1961 and orders of assessment have been passed for the years 2017-18 to 2020-21, in the following manner: Assessment Year Date of Order 2017-18 06.01.2025 2018-19 02.02.2024 2019-20 02.02.2024 2020-21 21.12.2024 2. These orders of assessment were preceded by notices under Section 148 of the Income Tax Act, 1961, which were issued by the jurisdictional Assessing Officer. It may also be noted that the petitioner had initially filed appeals against these orders of assessment and has withdrawn the same and has now approached this Court, by way of the present Writ Petition. 3. The learned counsel for the petitioner contends that the orders of assessment would have to be set aside inasmuch as the said process had been undertaken by the jurisdictional Assessing Officer which is impermissible in view of the provisions of Section 151 A of the Income Tax Act, 1961, r/w the scheme formulated, by way of a notification, dated 29.03.2022. 4. This issue has been considered by a Division Bench of this Court, in W.P.No.14681 of 2023 & batch. The Division Bench, after considering the Printed from counselvise.com 4 RRR, J & TCDS, J W.P.No.999 of 2026 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. 5. Following the same, this Writ Petition is disposed of, in terms of the Judgment passed in W.P.No.14681 of 2023 & batch, dated 28.10.2025 and the impugned orders of assessment are hereby set aside. 6. As the petitioner has paid only one Court fee, on account of covering one assessment year, the petitioner shall pay separate Court fee for each of the three remaining assessment years. 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: 20.01.2026 MJA Printed from counselvise.com 5 RRR, J & TCDS, J W.P.No.999 of 2026 178 THE HON’BLE SRI JUSTICE R RAGHUNANDAN RAO AND THE HON’BLE SRI JUSTICE T.C.D. SEKHAR WRIT PETITION NO: 999/2026 (per Hon’ble Sri Justice R. Raghunandan Rao) 20.01.2026 MJA Printed from counselvise.com "