Allowed¶35

The Chintapalli Pals Limited.., v. the Income Tax Officer

Andhra Pradesh HC2 Feb 2026WP/547/2026

Case brief

AI extract

What is this about?

Income Tax Act 1961; Section 148A(d) order dated 02.04.2022; Section 148 notice dated 04.04.2022; A.Y. 2018-19; Section 151A; faceless assessment scheme notification dated 29.03.2022; Jurisdictional Assessing Officer; National Faceless Assessment Centre; Prameela Pasumarthi vs. CIT 2025 SCC OnLine AP 4052 followed; writ petition allowed; impugned order set aside; Chintapalli Pals Limited; High Court of Andhra Pradesh at Amaravati.

What did the court decide?

Writ petition allowed in terms of Prameela Pasumarthi (supra); impugned order dated 02.04.2022 set aside; no order as to costs; pending miscellaneous applications, if any, stand closed. ¶35

The Chintapalli Pals Limited.., Vs the Income Tax Officer — Income Tax | Andhra Pradesh HC (2026)

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[3529]

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APHC010724152025

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IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI

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(Special Original Jurisdiction)

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TUESDAY, THE THIRD DAY OF FEBRUARY TWO THOUSAND AND TWENTY SIX

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PRESENT

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THE HONOURABLE SRI JUSTICE R RAGHUNANDAN RAO

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THE HONOURABLE SRI JUSTICE T.C.D.SEKHAR

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WRIT PETITION NO: 547/2026

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Between:

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THE CHINTAPALLI PALS LIMITED..,, HAVING ITS REGISTERED OFFICE AT CHINTAPALLI VILLAGE, CHINTAPALLI POST, CHINTAPALLI MANDALAM, VISAKHAPATNAM, 531111, ANDHRA PRADESH, AAFAT1234K REP. BY ITS AUTHORISED SIGNATORY, MR KORRA RAVI

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...PETITIONER

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AND

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THE INCOME TAX OFFICER, WARD 1, ANAKAPALLE AAYAKAR EHAVAN, GANDHI NAGAR, GANDHINAGARAM, ANDHRA PRADESH, 531001

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THE PRINCIPAL COMMISSIONER OF INCOME TAX, VISAKHAPATNAM I, AAYAKAR BHAVAN, DABA GARDENS, VISAKHAPATNAM- 530020.

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

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THE UNION OF INDIA, MINISTRY OF FINANCE REP. BY ITS SECRETARY, 166-B NORTH BLOCK, NEW DELHI -110001.

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...RESPONDENT(S):

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RRR, J & TCDS, J W.P.No.547 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 (i) Issue a Writ, Order or Direction more particularly, one, in the nature of a Writ of Mandamus, declaring the action of the Respondent No.1 in passing an Order u/s. 148A(d) dated 02.04.2022, issuing Notice u/s. 148 dated 04.04.2022 calling for return of income for A.Y. 201819, assessment order dated 31.01.2024 and penalty order dated 07.06.2024 and any subsequent proceedings as illegal, arbitrary, bad in law and violative of Articles 14, 19 and 265 of the Constitution of India and (ii) Set aside the Order passed u/s. 148A(d) dated 02.04.2022, Notice issued u/s. 148 dated 04.04.2022 calling for return of income for A.Y. 2018-19, assessment order dated 31.01.2024, penalty order dated 07.06.2024 and 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 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 31.01.2024, penalty order dated 07.06.2024 and 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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RRR, J & TCDS, J W.P.No.547 of 2026

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The Court made the following Order:

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(per Hon’ble Sri Justice R. Raghunandan Rao)

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Heard Sri P. Pavan Kumar Rao, learned counsel for the petitioner and Sri Anup Koushik Karavadi, learned Standing Counsel appearing for the respondents.

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The petitioner herein had approached this Court, by way of the present Writ Petition, challenging the order, issued under Section 148 A (d) of the Income Tax Act, 1961, dated 02.04.2022, as well as the subsequent notice, issued under Section 148 of the I.T. Act, dated 04.04.2022, on the ground that the said order and notice could not have been issued by the Jurisdictional Assessing Officer and the same is impermissible, in view of Section 151 A of the I.T. Act r/w the scheme formulated, by way of a notification, dated 29.03.2022.

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This issue has been considered by a Division Bench of this Court, in the case of Prameela Pasumarthi vs. CIT¹ . 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 allowed, in terms of the Judgment passed in Prameela Pasumarthi (supra), setting aside the impugned order, dated 02.04.2022. There shall be no order as to costs.

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1 2025 SCC OnLine AP 4052

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RRR, J & TCDS, J W.P.No.547 of 2026

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

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closed.

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________________________

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