SESHA REDDY SADDA Vs. UNION OF INDIA

JUDGEMENT

(1.) These are batch of writ petitions involving the same issue. Therefore, they are clubbed together and are being decided by this common order.

(2.) Heard Mr. A. Narasimha Sarma, learned Additional Solicitor of India. Ms. Rutuja Pawar, learned counsel, along with Mr. Dundu Sashank Manmohan, learned counsel for the petitioner in Writ Petition Nos.26645, 26654, 26667 of 2024; Mr. A.V. Raghu Ram, learned counsel for the petitioner in Writ Petition Nos.28497 and 26788 of 2024; Mr. Mohd. Mukhairuddin, learned counsel for the petitioner in Writ Petition No.12437 of 2025; Mr. Govinda Rao, learned counsel for the petitioner in Writ Petition No.9561 of 2025, Mr. K.S.S.K.V. Raghava Reddy, learned counsel, representing Ms. Mytri Indukuru, learned counsel for the petitioner in Writ Petition Nos.14549, 14664 and 14674 of 2025 and Mr. G.Narendra Chetty, learned counsel, representing Mr. S.K. Jeelani Basha, learned counsel for the petitioner in Writ Petition No.12873 of 2025. Mr. Praveen Kumar, learned Senior Standing Counsel for the Income Tax Department for the respondents in Writ Petition Nos.26645, 26654, 26667, 28497, 26788 of 2024, 12437, 9561, 14549, 14664 and 14674 of 2025; and Ms. J.Sunitha, learned Senior Standing Counsel for Income Tax Department for the respondents in Writ Petition Nos.12773 and 12437 of 2025.

(3.) The primary challenge in all these writ petitions is to the notice under Sec. 148 of the Income Tax Act, 1961 (for short 'the Act') issued by the Jurisdictional Assessing Officer (for short 'JAO') in each of the writ petitions. The challenge is firstly, the JAO not having jurisdiction to issue the impugned notices and the notices ought to have been issued by the Faceless Assessing Officer (for short 'FAO') and, secondly, the impugned notices being in contravention to the explanation to Sec. 151A of the Act and also in violation of the e- Assessment of Income Escaping Assessment Scheme, 2022 read with the notification of the Central Board of Direct Taxes (for short, the 'CBDT') dtd. 29/3/2022.