Ram Babu Vennapusala Vs the Income Tax Officer

RAM BABU VENNAPUSALA, S/O RAMAIAH, AGED ABOUT 39 YEARS, OCC. BUSINESS, R/O 1-33 , PETSANNIGANDIA PO KARAMPUDI MD, GUNTUR 522614, ANDHRA PRADESH, AOAPV0778E

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...PETITIONER

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AND

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THE INCOME TAX OFFICER, WARD 1, NARSARAOPET, INCOME TAX OFFICE, 12-9-22/A, 1ST FLOOR PRAKASH NAGAR, NARSARAOPET, ANDHRA PRADESH, 522601 2.

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THE PRINCIPAL COMMISSIONER OF INCOME TAX, GUNTUR RAJ KAMAL COMPLEX, LAKSHMI PURAM MAIN ROAD, GUNTUR,ANDHRA PRADESH, 522007 3.

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THE PRINCIPAL COMMISSIONER OF INCOME TAX, A.P. TELANGANA,10TH FLOOR, INCOME TAX TOWERS A.C. GUARDS, HYDERABAD- 500004 4.

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THE NATIONAL FACELESS ASSESSMENT CENTRE, INCOME TAX DEPARTMENT MINISTRY OF FINANCE GOVT, OF INDIA, NEW DELHI,-110 001 5.

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UNION OF INDIA, MINISTRY OF FINANCE REP. BY ITS SECRETARY, 166-B NORTH BLOCK, NEW DELHI - 110 001

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...RESPONDENT(S):

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2

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RRR, J & TCDS, J W.P.No.1018 of 2026

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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 action of the Respondent No.1 in passing an u/s. 148A(d) dated 07.04.2022, issuing Notice u/s. 148 dated 07.04.2022 calling for return of income for A.Y. 2015-16, assessment order dated 28.11.2023and 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 07.04.2022, Notice issued u/s. 148 dated 07.04.2022 calling for return of income for A.Y. 2015-16, assessment order dated 28.11.2023and any consequent proceedings as lacking in jurisdiction and to pass

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IA NO: 1 OF 2026

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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 Order passed u/s. 148A(d) dated 07.04.2022, Notice issued u/s. 148 of Income Tax Act, 1961 by Respondent No.1 dated 07.04.2022 calling for the return of income of the Petitioner for A.Y. 2015-16, assessment order dated 28.11.2023and further stay all consequential proceedings initiated or contemplated by the Respondents; pending disposal of the above writ petition and to pass

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Counsel for the Petitioner:

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1.P PAVAN KUMAR RAO

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Counsel for the Respondent(S):

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1.ANUP KOUSHIK KARAVADI

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3

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RRR, J & TCDS, J W.P.No.1018 of 2026

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The Court made the following Order:

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The petitioner was assessed to tax and an order of assessment has been passed for the year 2015-16 on 28.11.2023. This order of assessment was preceded by a notice under Section 148 of the Income Tax Act 1961, dated 07.04.2022. Thereafter, the petitioner had filed an appeal, which came to be dismissed on 23.10.2025. Aggrieved by the same, the petitioner has approached this Court, by way of the present Writ Petition challenging the notice, issued under Section 148 of the Income Tax Act, 1961, dated 07.04.2022, as well as the order of assessment, dated 28.11.2023.

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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 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.

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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. There shall be no order as to costs.

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As a sequel, pending miscellaneous applications, if any, shall stand closed.

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________________________

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R. RAGHUNANDAN RAO, J

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________________ T.C.D. SEKHAR, J

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Date: 20.01.2026 MJA

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