Andhra Pradesh State Handloom Weavers ... vs The National Faceless Assessment ...

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This judgment disposed of connected matters. The same reasons were delivered in the following 8 cases.

Mr. Kishan Kumar Thotakura vs The Assistant Commissioner Of Income Tax

Smt Prameela Pasumarthi vs The Deputy Commissioner of Income Tax

Spartek Ceramics India Limited vs The Additional Joint Deputy Assistant ...

Mrs.Nusrat Shazia, vs The Income Tax Officer Ward 141,

M/S The Andhra Pradesh High Court ... vs Assessment Unit,

Viraj Gopal Appa Rao Meka vs The National Faceless Assessment ...

Venkata Raja Srinivas Bommidala vs Assistant Commissioner Of Income Tax

Venkata Sai Krishna Maddi vs The Assistant Commissioner Of Income ...

Headnote AI-drafted · Reviewed and approved

These writ petitions were filed under Article 226 of the Constitution of India challenging orders passed under Section 148A(d) and notices issued under Section 148 of the Income Tax Act, 1961 for various assessment years. The petitioners sought writs of mandamus or other appropriate writs declaring such orders and notices as arbitrary, illegal, bad in law, void ab initio, and violative of principles of natural justice as well as Articles 14, 19(1)(g) and 265 of the Constitution of India and Section 148A of the Income Tax Act, 1961.

The petitioners contended that the impugned orders and notices were issued without following the mandatory procedure prescribed under the Income Tax Act and in violation of their fundamental rights. The respondents included income tax authorities at various levels including the National Faceless Assessment Centre, Deputy Commissioners, Income Tax Officers, and the Principal Chief Commissioner of Income Tax.

The High Court of Andhra Pradesh at Amaravati, comprising a Division Bench, took up the batch of writ petitions involving similar questions of law arising out of reassessment proceedings initiated under Sections 148A and 148 of the Income Tax Act, 1961.

Catchwords: Income Tax · Reassessment · Section 148A · Section 148 · Notice · Writ of Mandamus · Article 226 · Natural Justice · Article 14 · Article 19(1)(g) · Article 265 · Void ab initio