Proceedings under Sections 148(A) and 148 initiated by the Jurisdictional Assessing Officer are quashed due to a lack of jurisdiction, reaffirming established legal principles against such practices post-Faceless Assessment Scheme implementation.

ORDER :

Heard learned counsel - Mr. T. Chaitanya Kumar;Ms. Akruti Agarwal; Mr. Dundu Sashank for Mr. Dundu Manmohan and Mr. T.V.L. Narasimha Rao; Mr. Singam Srinivas Rao and Mr. Vighnesh Asawa for Mr. A.V.A. Siva Kartikeya; Mr. Santosh Sagar Kapilavai; Mr. Sheetal Srikanth; Mr. Paturi Rama Krishna; Ms. Sneha Asthana; Mr. Kailash Nath P.S.S.; Mr. Sandeep Sripada for Mr. Karan Talwar; Mr. P.Soma Shekar Reddy; Mr. Mohammed Rafi for Ms. Shaik Vaheeda Sushma; Mr. Parikshith Kutur; Mr. P. Rama Sharana Sharma; Mr. A.V. Raghu Ram; Ms. Syeda Sajida Samareen Fatima; Mr. S.N.S.R. Chinmai and Mr. M. Naga Deepak, appearing for petitioners.

Also heard Ms. J. Sunitha, Ms. Bokaro Sapna Reddy, Mr. N. Praveen Reddy, Mr. Vijhay K. Punna, Mr. K. Sudhakar Reddy, learned Senior Standing Counsel appearing for Income Tax Department; Mrs. B. Kavita Yadav, learned Senior Standing Counsel appearing for Central Government and Mr. N. Bhujanga Rao, learned Deputy Solicitor General of India appearing for Union of India.

2. In all these Writ Petitions, the challenge is to the initiation of proceedings under Sections 148(A) and 148 of the Income Tax Act, 1961 (for short, “the Act”) by the Jurisdictional Assessing Officer (JAO).

3. Petitioners though have taken other pleas in most of these Writ Petitions, they submit that the issues involved in the present batch of Writ Petitions have been considered and settled in the order dated 28.04.2025 passed by the learned Coordinate Bench of this Court in W.P.No.26304 of 2024 following the decision rendered in the case of Kankanala Ravindra Reddy vs. Income Tax Officer , (2023) 156 taxmann.com 178 (Telangana). It is submitted that the present Writ Petitions may be disposed of on same lines after setting aside the impugned proceedings under Sections 148(A) and 148 of the Act and on similar terms as are set out in the case of Kankanala Ravindra Reddy (supra) and also in the order dated 28.04.2025 in W.P.No.26304 of 2024.

4. In support of the submissions made by the learned counsel for the petitioners, they relied on the judgments of Bombay High Court in Hexaware Technologies Ltd., vs. Assistant Commissioner of Income Tax and others , (2024) 464 ITR 430 (Bom); Abhin Anilkumar Sah vs. Income Tax Officer (International Taxation) and others, (2024) 468 ITR 350 (Bom); Bank of India vs. Assistant Commissioner of Income Tax and others , (2024) 468 ITR 350 (Bom); judgment of Gauhati High Court in Ram Narayan Sah vs. Union of India and others , (2024) 471 ITR 228 (Gauhati), judgment of Punjab and Haryana High Court in Jatinder Singh Bhangu vs. Union of India and others , (2024) 466 ITR 474 (P&H) judgments of Telangana High Court in Venkataramana Reddy Patloola vs. Deputy Commissioner of Income Tax and others , (2023) 468 ITR 181 (Telangana) Shaik Sajid vs. Assessment Unit, Income Tax Department and others , W.P.No.26885 of 2024; Kings Pride Infra Projects (P) Ltd., vs. Deputy Commissioner of Income Tax, (2025) 176 taxmann.com 704 (Telangana); Satyaprakash Chigurupati vs. The Assistant Commissioner of Income Tax, Ward 6(1), Hyderabad, W.P.No.21063 of 2025 & batch; and Deloitte Consulting India (P) Ltd., vs. Assessment Unit, Income Tax Department, (2025) 178 taxmann.com 781 (Telangana), judgment of Himachal Pradesh High Court in Govind Singh vs. Income Tax Officer , (2024) 165 taxmann.com 113 (Himachal Pradesh); judgment of Gujarat High Court in Mansukhbhai Dahyabhai Radadiya vs. Income Tax Officer, Ward 3(3)(5), (2024) SCC OnLine Guj 4012 judgment of Jharkhand High Court in Shyam Sunder Saw vs. Union of India and others , (2025) SCC OnLine