Aavula Ankal Reddy vs. The Income Tax Officer, ward 1

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WP/16368/2025HC TelanganaHBHC01032111202517 June 2025Author: P.SAM KOSHY,NARSING RAO NANDIKONDA2 pages
AI SummaryPartly Allowed

What did the High Court hold?

The High Court allowed IA No. 1 of 2026, thereby restoring Writ Petition No. 16368 of 2025. The Court found that the Supreme Court's decision dated 10.04.2026, which remitted matters concerning faceless proceedings to the respective High Courts and allowed petitioners to question the constitutional validity of Section 147-A of the Income Tax Act, made out a strong case for the revival of the present writ petition. The reasoning was that the Supreme Court's directive to the High Courts to hear such challenges directly justified the restoration of the writ petition that had been previously disposed of with liberty to revive. The operative direction was to allow the application for restoration. The Court also directed the registry to reflect the name of the respondent's counsel in the cause-list and to list the matter before an appropriate Bench with the correct roster. No issue was expressly left undecided, as the immediate decision was on the revival application.

What were the facts?

This matter concerns Writ Petition No. 16368 of 2025, filed by an assessee (petitioner) against the Income Tax Department (respondent). The writ petition was initially disposed of by the High Court, granting liberty to either party to seek revival based on the outcome of matters pending before the Supreme Court concerning faceless proceedings. The respondent/Income Tax Department filed IA No. 1 of 2026 seeking restoration of the writ petition. This application was filed in light of a Supreme Court decision dated 10.04.2026 in a batch of cases related to faceless proceedings, which remitted such matters to the respective High Courts, allowing petitioners to question the constitutional validity of Section 147-A of the Income Tax Act. The High Court noted that the Supreme Court's decision provided a strong basis for reviving the present writ petition.

What were the issues?

1. Whether the Writ Petition No. 16368 of 2025 should be revived and restored for further consideration, in light of the Supreme Court's decision in the faceless batch of cases dated 10.04.2026. (Question of law) Assessee's Contention: The judgment does not record any specific contentions made by the assessee regarding the revival of the writ petition. The initial disposal order granted liberty to seek revival, implying the assessee would likely support revival if the Supreme Court's decision was favorable. Revenue's Contention: The respondent/Income Tax Department, through IA No. 1 of 2026, sought restoration of the writ petition. They argued that the Supreme Court's decision in the faceless batch of cases, which remitted matters to High Courts and permitted challenges to the constitutional validity of Section 147-A of the Income Tax Act, provided a strong basis for revival. The revenue relied on the Supreme Court's decision dated 10.04.2026.

Which sections of the Income-tax Act were involved?

Section 147-A

AI-generated summary — verify with the full judgment below

Cause title — parties, addresses and appearances
HIGH COURT FOR THE STATE OF TELANGANA MAIN CASE: WP.No.16368 of 2025 PROCEEDINGS SHEET Sl. No. Date

OFFICE NOTE

01.09.

2026 PSK,J & NNR,J

Counsel for the petitioner: Himangini Sanghi Counsel for the respondent: Mr. K.Sudhakar Reddy, learned Senior Standing counsel for Income Tax

IA No.1 of 2026

IA No.1 of 2026 is filed by the respondent/Income Tax Department seeking for the restoration of present Writ Petition No.16368 of 2025 in terms of recent decision of the Hon’ble Supreme Court in the faceless batch which was decided on 10.04.2026, whereby the matters were all remitted to the respective High Courts, permitting the petitioners therein to question the Constitutional validity of the provision under Section 147-A of Income Tax Act.

This Court while disposing of the instant writ petition at the first instant, had granted the liberty to the either of the parties to move proper application for revival, subject to the outcome of the matters pending before the Hon’ble Supreme Court pertaining to the faceless proceedings.

Given the fact that the Hon’ble Supreme Court has itself remitted all those matters pending before `

the Hon’ble Supreme Court to the respective High Courts.

We are of the considered opinion that a strong case for revival of the present writ petition has also been made out. Accordingly, IA No.1 of 2026 stands allowed.

WP No.16368 of 2025

Registry is directed to reflect the name of Mr. K. Sudhakar Reddy, learned Senior Standing counsel for Income Tax Department for the respondents in the cause-list by the next date of hearing.

List the matter before appropriate Bench having roster. _______ PSK,J ______ NNR,J aqs

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