A large batch of writ petitions was filed before the Andhra Pradesh High Court at Amaravati challenging the constitutional validity of Section 147A of the Income Tax Act, 1961, introduced by the Finance Act, 2026 with retrospective effect from 01.04.2021, on grounds that it is ultra vires and violates the basic structure of the Constitution, including the Rule of Law and separation of powers. The petitioners also challenged assessment orders passed by Jurisdictional Assessing Officers (JAO) under Sections 147, 144, and 144B of the Income Tax Act, 1961, alleging they were illegal, arbitrary, void ab initio, and violative of Articles 14, 19(1)(g), and 265 of the Constitution of India, as well as contrary to Section 151A of the Act. The court noted the legislative history of the Faceless Assessment Scheme, from its introduction under the Finance Act, 2018 through the e-Assessment Scheme, 2019, its statutory incorporation via Section 144B by the Finance Act, 2021, and the subsequent e-Assessment of Income Escaping Assessment Scheme, 2022 notified under Section 151A. Since all petitions raised similar issues, the court decided to dispose of them by a common order. The judgment text provided is truncated and does not record the final operative order or relief granted.