ORDER : Battu Devanand, J. This Writ Petition is filed under Article 226 of the Constitution of India seeking the following relief: “…to declare that the Assessment Order passed by the 1 st Respondent, u/s 147 r.w.s 144 read with section 144B of the Income Tax Act, 1961, dated 29.02.2024, bearing DIN and Notice No. ITBA/AST/S/147/2023-24/1061745757 for the Assessment Year 2018-19 and the consequential penalties passed by the 1 st Respondent, u/s 271AAC(1), 272A(1)(d) and 270-A of the Income Tax Act, 1961, dated 22.07.2024, 22.07.2024 and 25.07.2024 bearing DIN No.'s.ITBA/ PNL/ F/ 271AAC(1) /2024- 25/1066909953, ITBA/ PNL/ F/ 272A(1) (d)/2024- 25/1066890762,ITBA/PNL/F/270A/2024-25/ 1067016238 (1) respectively for the Assessment Year 2018-19 and the notice u/s.226(3) of the Act, 1961, issued by the 2 nd Respondent to the 5 th Respondent Bank (not served on the Petitioner till date), attaching the bank account of the Petitioner for the alleged dues of the Assessment Year 2018-19 as arbitrary, illegal, bad in law, void-ab-initio, violative of the principles of natural justice, apart from being violative of Articles 14, 19(1)(g) and 265 of the Constitution of India and Section 148-A of the Income Tax Act, 1961, and to consequently set aside the same in the interests of justice and to pass.…” 2) Heard the learned counsel for the petitioner and Sri Anup Koushik Karavadi, learned Standing Counsel appearing for the Income Tax Department. 3) Perused the record. 4) The issue raised in the present Writ Petition is the subject matter in the case of Smt. Parameela Pasumarthi Vs. The Deputy Commissioner of Income Tax Circle-II, Vijayawada and another wherein this Court allowed W.P.No.14681 of 2023 and batch and held as herein under: “Considering the background in notifying the (E-Assessment Scheme of Income Escaping Assessment Scheme, 2022) notified by the Government of India on 29.03.2022, and in the light of the decisions of various High Courts stated supra and upon careful consideration of the contentions raised by the learned counsel appearing on either side, we hold that the impugned notices and orders which have been issued by the Jurisdictional Assessing Officer, or outside the faceless mechanism as provided under the provisions of Section 144 (b) read with Section 151 A and the “E-Assessment Scheme of Income Escaping Assessment Scheme, 2022” notified by the Government of India on 29.03.2022 under Section 151 A, is bad and illegal. It is made clear that the Jurisdictional Assessing Officer (“JAO”) had no jurisdiction to issue the impugned orders/notices.” 5) Since the issue is covered by the order of this Court, dated 28.10.2025 in W.P.No.14681 of 2023 and batch, this Writ Petition is allowed in terms of the said order. 6) There shall be no order as to costs. 7) Consequently, miscellaneous applications, pending if any, shall stand closed. Registry to append a copy of the order in W.P.No.14681 of 2023 and batch, to this order.