PRIMARY AGRICULTURAL COOPERATIVE SOCIETYMANCHUKONDA vs. The income tax officer

PDF · subscribers
WP/27427/2024HC TelanganaHBHC01053380202401 May 2025Author: P.SAM KOSHY,NARSING RAO NANDIKONDA3 pages
AI SummaryRemanded

What did the High Court hold?

The High Court held that a strong case had been made out for recalling the order dated 01.05.2025. The Court noted that the Supreme Court, in its decision on the faceless batch of cases on 10.04.2026, had remitted all such matters to the respective High Courts, allowing petitioners to question the constitutional validity of Section 147-A of the Income Tax Act, 1961. The Court also recalled its earlier order disposing of the writ petition and listed the writ petition along with the batch. Furthermore, an interim stay of the impugned order was granted in light of the Supreme Court's order in Diary No.2196 of 2026 and batch decided on 10.04.2026. The issue of the constitutional validity of Section 147-A was not decided on merits but was permitted to be raised.

What were the facts?

The Income Tax Department (respondent) filed an Interlocutory Application (I.A.No.1 of 2026) seeking to recall an order dated 01.05.2025 passed in Writ Petition (WP.No.27427 of 2024). The recall was sought in light of a recent Supreme Court decision on 10.04.2026 concerning faceless proceedings, which remitted matters to respective High Courts to allow petitioners to question the constitutional validity of Section 147-A of the Income Tax Act, 1961. The High Court had previously disposed of the writ petition, granting liberty to parties to move for revival subject to the outcome of Supreme Court matters. Given the Supreme Court's remittance, the High Court found a strong case for recalling its earlier order.

What were the issues?

1. Whether the order dated 01.05.2025 passed in WP.No.27427 of 2024 should be recalled in light of the Supreme Court's decision on faceless proceedings. (Question of law and procedure) Assessee's Contention: Not recorded. Revenue's Contention: The Supreme Court, in its decision dated 10.04.2026 concerning faceless proceedings, remitted all such matters to the respective High Courts, permitting petitioners to question the constitutional validity of Section 147-A of the Income Tax Act, 1961. Therefore, the earlier order disposing of the writ petition should be recalled to allow for this challenge. The revenue relied on the Supreme Court's decision in the faceless batch.

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 No: WP.No.27427 of 2024 PROCEEDINGS SHEET Sl. No. Date

OFFICE NOTE

31.08.

2026 PSK,J & NNR,J Counsel for the petitioner : Mr.Kamasani Sudhakar Reddy, learned

Senior Standing

Counsel for the Income Tax Department

I.A.No.1 of 2026

I.A.No.1 of 2026 is filed by the respondent/Income Tax Department seeking for the recalling the order, dated 01.05.2025, in WP.No.27427 of 2024 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, 1961. 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.

Transferred to i/o folder, before corrections, if any.

2

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 recalling the order dated 01.05.2025 has also been made out. Accordingly, IA No.1 of 2026 stands allowed and the earlier order stands recalled.

WP.No.27427 of 2024

List along with batch.

Meanwhile, there shall be interim stay of the impugned order, in the light of the order granted by the Hon’ble Supreme Court vide its order in Diary No.2196 of 2026 and batch decided on 10.04.2026. ________

PSK,J

________

NNR,J

Nvl

3

More judgments on Section 147-A

All 43 judgments and leading authorities on Section 147-A →

Recent GST High Court judgments

Search GST case law →