Authority: High Court of Andhra Pradesh at Amaravati (Special Original Jurisdiction)

Order Date: 06 January 2026

Case Overview

  • Petitioner: Medivada Primary Agricultural Co‑operative Society Ltd, registered at Mediwada Ravikamatham Mandalam, Visakhapatnam, represented by authorised signatory Mr. G. Srinivasa Rao.
  • Respondents: (1) Income Tax Officer, Ward 1, Anakapalle; (2) Principal Commissioner of Income Tax, Visakhapatnam I; (3) National Faceless Assessment Centre, Income Tax Department, Ministry of Finance, New Delhi; (4) Union of India, Ministry of Finance, represented by its Secretary.
  • Nature of Petition: Writ petition under Article 226 of the Constitution seeking a mandamus to declare the Income Tax Officer’s order u/s 148A(d) dated 02‑04‑2022, the notice u/s 148 dated 04‑04‑2022 (calling for return of income for Assessment Year 2018‑19), and the assessment order dated 19‑03‑2024 as illegal, arbitrary, bad in law, and violative of Articles 14, 19 and 265 of the Constitution.
  • Interim Relief Sought: An interim stay on the operation of the aforesaid order, notice and assessment, and on all consequential proceedings pending disposal of the writ petition.
  • Counsel: Petitioner's counsel – P. Pavan Kumar Rao; Respondents’ counsel – Sri Anup Koushik Karavadi (Standing Counsel for the Income Tax Department).
  • Legal Precedent Cited: The Court relied on its earlier judgment in Smt. Parameela Pasumarthi Vs. The Deputy Commissioner of Income Tax Circle‑II, Vijayawada & another (W.P. No.14681 of 2023, order dated 28‑10‑2025). That judgment held that notices and orders issued by the Jurisdictional Assessing Officer (JAO) or outside the faceless mechanism under Section 144(b) read with Section 151A and the “E‑Assessment Scheme of Income Escaping Assessment Scheme, 2022” (notified 29‑03‑2022) are illegal and beyond the JAO’s jurisdiction.

Final Outcome

  • The present writ petition is allowed in accordance with the order dated 28‑10‑2025 in W.P. No.14681 of 2023.
  • The order u/s 148A(d) dated 02‑04‑2022, the notice u/s 148 dated 04‑04‑2022, and the assessment order dated 19‑03‑2024 are declared illegal, arbitrary, and lacking jurisdiction.
  • No order as to costs is made.
  • All miscellaneous applications, if any, pending before the Court are ordered to stand closed.
  • The Registry is directed to append a copy of the order in W.P. No.14681 of 2023 to this order.

Topics: Tax Assessment, Judicial Review