Andhra Pradesh High Court – Amravati
Reddy Rani Swapna vs Union Of India on 23 February, 2026
Author: R Raghunandan Rao
Bench: R Raghunandan Rao
APHC010001952026
IN THE HIGH COURT OF ANDHRA PRADESH
AT AMARAVATI [3529]
(Special Original Jurisdiction)
MONDAY,THE TWENTY THIRD DAY OF FEBRUARY
TWO THOUSAND AND TWENTY SIX
PRESENT
THE HONOURABLE SRI JUSTICE R RAGHUNANDAN RAO
THE HONOURABLE SRI JUSTICE T.C.D.SEKHAR
WRIT PETITION NO: 452/2026
Between:
1. REDDY RANI SWAPNA,, W/O LATE REDDY ANJANEYULU,
AGED ABOUT 43 YEARS, RIO D. NO. 44-13-31, PEDDAVEDHI,
ANNAPURNAMMAPETA, RAJAMAHENDRAVARAM, ANDHRA
PRADESH -533101
...PETITIONER
AND
1. UNION OF INDIA, THROUGH THE SECRETARY, DEPARTMENT
OF REVENUE, MINISTRY OF FINANCE, GOVT. OF INDIA,
NORTH BLOCK, NEW DELHI- 110001.
2. ASSESSMENT UNIT, INCOME TAX DEPARTMENT, NATIONAL
FACELESS ASSESSMENT CENTRE, 2ND FLOOR, E-RAMP,
JAWAHARLAL NEHRU STADIUM, NEW DELHI - 110003.
3. THE INCOME TAX OFFICER, WARD-11(1), INCOME TAX
DEPARTMENT, RAJAHMUNDRY, ANDHRA PRADESH - 533101
4. THE PRINCIPAL COMMISSIONER OF INCOME TAX, ANDHRA
PRADESH. AT VIJAYWADA - 520001 KRISHNA DISTRICT
...RESPONDENT(S):
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
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particularly in the nature of Writ of Certiorari, declaring the impugned
assessment order DIN- ITBA/AST/S/144/2025-2_6/1083286835(1) dated
04.12.2025 passed under Section 144 read with Section 144B of the
Income Tax Act, 1961, pursuant to remand under Section 250 of the
Income Tax Act, 1961, for the Assessment Year 2017-18, together with
the consequential Demand Notice DIN and Order No
ITBA/AST/S/156/2025 26/1083286973(1) dated 04.12.2025 issued under
Section 156 of the Act and all proceedings pursuant thereto, as ex facie
illegal, arbitrary without jurisdiction, void, non est and without authority of
law, having been passed in violation of the principles of natural justice
and the mandatory faceless assessment framework and consequently
set aside the same
IA NO: 1 OF 2026
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 dispense with the filing of the Certified Copy of the
impugned assessment order DIN-ITBA/AST/S/144/2025-
26/1083286835(1) dated 04.12.2025
IA NO: 2 OF 2026
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 suspend the operation of the impugned
assessment order DIN- ITBA/AST/S/144/2025-26/1083286835(1) dated
04.12.2025, for the Assessment Year 2017-18, Demand Notice DIN &
Order No: ITSA/AST/S/156/2025 26/1083286973(1) dated 04.12.2025,
by direct the Respondents not to take any coercive steps pursuant to the
Demand Notice dated 04.12.2025, pending disposal of the present Writ
Petition,
IA NO: 3 OF 2026
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 May be pleased to vacate the interim order dated 06.01.2026
in WP 452 of 2026 and dismiss the captioned writ petition with exemplary
cost and or pass
Counsel for the Petitioner:
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1. JYOTHI RATNA ANUMOLU
Counsel for the Respondent(S):
1. ANUP KOUSHIK KARAVADI
4THE HONOURABLE SRI JUSTICE R RAGHUNANDAN RAO
THE HONOURABLE SRI JUSTICE T.C.D.SEKHAR
WRIT PETITION NO: 452/2026
The Court made the following order: (per Hon’ble Sri Justice T.C.D.Sekhar)
The present writ petition is filed questioning the assessment order
in DIN-ITBA/AST/S/144/2025-26/1083286835(1), dated 04.12.2025,
passed under Section 144 r/w. Section 144 B of the Income Tax Act,
1961, for the assessment year 2017-18, together with consequential
demand notice dated 04.12.2025, issued under Section 156 of the said
Act.
2. It is a case of the petitioner that, the 3rd respondent passed
assessment order dated 23.12.2019, under Section 144 of the Income
Tax Act, 1961, in relation to the assessment year 2017-18, as the
petitioner did not account for the cash deposits reflected in her account
during the period from 09.11.2016 to 31.12.2016. Aggrieved by the said
assessment order, the petitioner preferred statutory appeal before the
Commissioner of Income Tax (appeal) on 21.01.2020, along with the said
appeal, the petitioner seems to have filed documentary evidence, bank
statements and confirmations explaining the credits reflected in her bank
account. Taking into consideration of the evidence placed on record, the
appellate authority by order dated 16.01.2025, was pleased to set aside
the assessment order dated 23.12.2019, and remanded the matter for
5fresh consideration with a direction to afford sufficient opportunity to the
petitioner before completing the assessment afresh.
3. It is further case of the petitioner that, pursuant to the remand, fresh
assessment proceedings were initiated under faceless assessment
framework and an intimation notice dated 25.07.2025, was issued under
Section 144 B of the Act. It is specific case of the petitioner that, no
separate notice under Section 144 (2) of the Act was issued to her, nor
personal hearing was offered to her.
4. It is further case of the petitioner that, notice under Section 142 (1)
dated 04.09.2025, was issued to the petitioner calling for details. To
which, the petitioner filed reply dated 19.09.2025, enclosing all the
requisite documents in support of her case. Further, another notice dated
16.10.2025, was issued to the petitioner proposing to treat the total
credits in the bank account amounting to Rs.44,58,230/-, as unexplained
income by granting time up to 23.10.2025, for submission of reply. It is
further case of the petitioner that, the petitioner attempted to upload the
reply on 23.10.2025, but the Income Tax, e-filing portal displayed that the
e-submission facility had been closed by assessing authority and the
option to seek video conference hearing under the faceless assessment
framework was also disabled and therefore, the petitioner was unable to
upload the reply to the notice dated 16.10.2025.
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5. Immediately, the petitioner lodged online grievance on 23.10.2025
itself, bringing it to the notice about the closure of e-submission facility
and denial of video conference hearing. The said grievance was disposed
of on 24.10.2025, by advising to take recourse to the Samadhan
Faceless Assessment email ID, without restoring the access to the portal.
In view of the same, the petitioner submitted reply dated 28.10.2025,
through email to the concerned authorities. Without reopening the portal
and without granting opportunity of hearing, the 2nd respondent passed
impugned assessment order dated 04.12.2025, under Section 144 of the
Income Tax Act, together with consequential demand notice under
Section 156. Aggrieved by the same, the present writ petition is filed.
6. Heard counsel for the petitioner and learned Standing Counsel
appearing for the respondents.
7. Perused the record.
8. It is the specific case of the petitioner that, she was not allowed by
the portal to file reply to the show cause notice dated 16.10.2025, and
she was also denied the opportunity of being heard and contends that,
the impugned assessment order dated 04.12.2025, was passed in
violation of principles of natural justice. It is further case of the petitioner
that, despite raising a complaint on 23.10.2025 to the online grievance
cell, without restoring access to the portal, the impugned order came to
be passed.
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9. On the other hand, the learned Standing Counsel appearing for the
respondents would submit that, based on the earlier reply furnished by
the petitioner, the impugned order came to be passed.
10. On perusal of the record, it is succinctly clear that the petitioner
was not allowed to file reply by the portal and a grievance was also raised
on 23.10.2025, to that effect. Admittedly, the said grievance was not
redressed. Further, before passing the impugned assessment order
dated 04.12.2025, admittedly, personal hearing was not offered to the
petitioner, as directed by the appellate authority in its order dated
16.01.2025. In such circumstances, it has to be held that, the impugned
assessment order had been passed in violation of principles of natural
justice.
11. For the foregoing reasons, without going into the merits of the
matter, this Court feels that, it is appropriate to set aside the impugned
assessment order dated 04.12.2025, passed by the 2nd respondent and
accordingly, the same is set aside. Consequently, the demand notice
dated 04.12.2025, issued under Section 156 of the Income Tax Act, shall
also stand set aside. It is needless to mention that the petitioner is
permitted to file reply to the show cause notice dated 16.10.2025, and
thereafter, opportunity of being heard shall be provided before passing
appropriate orders.
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12. Accordingly, the writ petition is Allowed, directing the respondents
to take up the assessment of the petitioner afresh, as indicated above.
There shall be no order as to costs.
As a sequel, pending applications, if any, shall stand closed.
_______________________
R RAGHUNANDAN RAO, J
________________
T.C.D. SEKHAR, J
Dt.23.02.2026
DSB
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HON’BLE SRI JUSTICE R RAGHUNANDAN RAO
AND
HON’BLE SRI JUSTICE T.C.D. SEKHAR
WP.No.452 of 2026
Dated 23.02.2026
U
DSB
