Andhra Pradesh High Court
WP/3996/2026 of Naveen Kumar Podugu, Vs The National Faceless Assessment Center, on 23 February 2026
IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Jurisdiction) [3529] TUESDAY, THE TWENTY FOURTH 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: 3996/2026 Between:
APHC010067112026
IN THE HIGH COURT OF ANDHRA PRADESH
AT AMARAVATI
(Special Original Jurisdiction)
TUESDAY,THE TWENTY FOURTH 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: 3996/2026
Between:
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1. NAVEEN KUMAR PODUGU,, S/O VENKATA SUBRAMANYAM DURGA PRASAD, AGED ABOUT 44 YEARS, OCC BUSINESS, H.NO.3-663/3, AMARAVATHI ROAD, UNDAVALLI, TADEPALLI MANDAL, GUNTUR DISTRICT, ANDHRA PRADESH, INDIA-522501.
...PETITIONER AND
1. THE NATIONAL FACELESS ASSESSMENT CENTER, INCOME-TAX DEPARTMENT, MINISTRY OF FINANCE 2ND FLOOR, E-RAMP, JAWAHARLAL NEHRU STADIUM, NEW DELHI-110003.
2. THE INCOME TAX OFFICER, LAKSHMIPURAM MAIN ROAD, GUNTUR, GUNTUR DISTRICT ANDHRA PRADESH-522006.
3. THE ASSESSMENT UNIT, INCOME TAX DEPARTMENT, MINISTRY OF FINANCE, THE NATIONAL FACELESS ASSESSMENT CENTER, 2ND FLOOR, E-RAMP, JAWAHARLAL NEHRU STADIUM, NEW DELHI -110003.
4. UNION OF INDIA, REP BY ITS SECRETARY, DEPARTMENT OF REVENUE, MINISTRY OF FINANCE, NORTH BLOCK, NEW DELHI- 110001
...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 tomay be pleased to issue a writ, order or direction more particularly in the nature of a Writ of Mandamus declaring the order under Section 148A(d) dated 23.02.2024 bearing DIN
and
Notice No ITBA/AST/F/148A/2023-24/1061376349(1), and the consequent notice dated 23.02.2024 u/s 148 bearing DIN and Notice No. ITBA/AST/S/148 1/2023- 24/1061379132(1), and the consequential assessment order u/s 147 of the Act bearing DIN ITBA/AST/S/147/ 2024- 25/1072479421(1) dt 23.01.2025 for the assessment year 2017-18 as being void, illegal, arbitrary, without jurisdiction, violative of Article 14 of the Constitution of India and consequently set aside the same, and pass such 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 maybe pleased to stay all further proceedings consequent to assessment order u/s of the Act bearing DIN: ITBA/AST/S/147/2024- 25/1072479421(1) dt:23.01.2025, and pass such Counsel for the Petitioner:
1. AVANIJA INUGANTI Counsel for the Respondent(S):
1. Y N VIVEKANANDA
The Court made the following Order: (per Hon’ble Sri Justice R. Raghunandan Rao)
The learned counsel for the petitioner seeks to withdraw the present Writ Petition with liberty to pursue the appeal, which is presently pending before the Appellate Authority and for further steps in the event of adverse Orders.
Accordingly, this Writ Petition is dismissed as withdrawn with liberty. There shall be no order as to costs. As a sequel, pending miscellaneous applications, if any, shall stand closed.
_______________________ R. RAGHUNANDAN RAO, J
________________ T.C.D. SEKHAR, J
Date: 24.02.2026 SSA
THE HON’BLE SRI JUSTICE R RAGHUNANDAN RAO
AND
THE HON’BLE SRI JUSTICE T.C.D. SEKHAR
WRIT PETITION NO: 3996/2026 (per Hon’ble Sri Justice R. Raghunandan Rao)
24.02.2026
SSA