PRIMARY AGRICULTURAL COOPERATIVE SOCIETY BETHUPALLI GANGARAM vs. The Income Tax Officer Ward 1

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WP/28915/2024HC TelanganaHBHC01056070202401 May 2025Author: P.SAM KOSHY,NARSING RAO NANDIKONDA4 pages
AI SummaryPartly Allowed

What did the High Court hold?

The High Court allowed I.A. No. 1 of 2026, thereby reviving Writ Petition No. 28915 of 2024. The Court reasoned that the Supreme Court, in its decision dated 10.04.2026 concerning faceless proceedings, had remitted all such matters to the respective High Courts. This Supreme Court order explicitly permits petitioners to question the constitutional validity of relevant provisions, such as Section 147-A of the Income Tax Act. Given this development, the High Court found that a strong case for the revival of the present writ petition had been established. The operative direction is the allowance of the interlocutory application for revival. No issues were left undecided.

What were the facts?

The Income Tax Department (Petitioners) filed an interlocutory application (I.A. No. 1 of 2026) seeking revival of Writ Petition No. 28915 of 2024. The original writ petition was filed by the Primary Agricultural Cooperative Society Bethupalli Gangararn (Respondent/Writ Petitioner). The High Court had previously disposed of the writ petition, granting liberty to the parties to move for revival based on the outcome of matters pending before the Supreme Court concerning faceless proceedings. The Department's application for revival is based on a Supreme Court decision dated 10.04.2026 in Income Tax Officer, Ward 2(1), Chandigarh & Ors. v. Tej Partap Singh, which remitted such matters to the respective High Courts for fresh adjudication.

What were the issues?

1. Whether the present Writ Petition No. 28915 of 2024 should be revived for fresh adjudication in light of the Supreme Court's order dated 10.04.2026 in Income Tax Officer, Ward 2(1), Chandigarh & Ors. v. Tej Partap Singh. The Petitioner (Income Tax Department) argued that the Supreme Court's decision in the 'faceless batch' of cases, specifically the order dated 10.04.2026, remitted all such matters to the respective High Courts for fresh adjudication. This order permits petitioners to question the constitutional validity of provisions like Section 147-A of the Income Tax Act. Therefore, a strong case for revival of the present writ petition has been made out. The Respondent (Primary Agricultural Cooperative Society Bethupalli Gangararn) did not record any arguments in this specific order.

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
134471 IN THE HIGH COURT FOR THE STATE OF TELANGANA AT HYDERABAD WEDNESDAY, THE FIFTH DAY OF AUGUST TWO THOUSAND AND TWENTY SIX PRESENT THE HONOURABLE SRIJUSTICE P.SAM KOSHY AND THE HONOURABLE SRI JUSTICE NARSING RAO NANDIKONDA |.A.NO.1 0F 2026 IN wRtT PETITION NO: 28915 OF 2024 Between: 1. The lncome Tax Officer Ward 1, Khammam/ lncome Tax Office' Rajeev Gunt, Rajiv Chowk, Near Kinnerasani Theatre, Khammam Telangana State. 2. The Principal Chief Commissioner of lncome Tax, Telangana and A.P Hyderabad lT Towers AC Guards Masab Tank Hyderabad 5tioo2B,Telangana. 3. The National Faceless Assessment Center,, lncome Tax Department New Delhi. 4. The Central Board of Direct Taxes, Represented by its Chairman Department of Revenue Ministry of Finance Government of lndia Secretariat Buildings New Delhi. 5. The Union of lndia, Represented by its Secretary to the Government Department of Revenue Ministry of Finance, New Delhi. .....PETITIONERS/RESPONOENTS AND PRIMARY AGRICULTURAL COOPERATIVE SOCIEry BETHUPALLI GANGARAM, Rep. By its Secretary CHEEPU VEERASWAMY, S/o.SANJEEVAIAH CHEEPU, Occupation. Business, Aged about 5 1 years, R/O. Main Road ,Bethupalli Gangaram Sathupally Khammam 507303, Telangana, lndia. ....RESPONDENTMRIT PETITIONER 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 to revive/recall the order dated 01 .05.2025 passed in W.P.No.2891512024 for fresh adjudication in light of the Order dated 10.04.2026 passed by the Hon'ble Supreme Court in lncome Tax Officer, Ward 2(1), Chandigarh & Ors. v. Tej Partap Singh. This petition coming on for hearing, upon perusing the petition, affidavit and Memorandum of grounds in support thereof, and upon hearing the arguments of SRI T.CHAITANYA KUMAR, Counsel for the Petitioner SRI K.SUDHAKAR REDDY, SENIOR STANDING COUNSEL FOR INCOME TAX on behalf of Respondents.,

The Court made the following: ORDER f .A.No.1 of 2026 is filed by the respondent / lncome Tax Department seeking for the restoration of present Writ Petition No.28915 oi 2024 in terms of recent decision of the Hon'ble Supreme Court in the faceless batch which was decided on 10-4-2026, 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 oi lncome 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, l.A'No'1 of 2026 stands allowed. A.GOWRI SHANKAR ASSISTANT REGISTRAR //// SECTION OFFICER To I The Income Tax Officer Ward .,l, Khammam/ lncome Tax Office, Rajeev Gunt. Rajiv Chowk. Near Kinnerasani fneatre, Kharrrri"fr"grna State. G_

SA TKS

2.

The Principal Chief Commissioner of lncome Tax, Telangana and A.p Hyderabad lT Towers AC Guards Masab Tank Hyderabad. 500028,Telangana.

3.

The National Faceless Assessment Center, Income Tax Department New Delhi.

4.

The Chairman, Central Board of Direct Taxes, Department of Revenue Ministry of Finance Government of lndia Secretariat Buildings, New Delhi.

5.

The Secretary to the Govemment, Union of lndia, Department of Revenue Ministry of Finance, New Delhi.

6.

The Section Officer, D.B. Section, High Court for the State of Telangana at Hyderabad.

7.

The Section Officer, Posting Section, High Court for the State of Telangana at Hyderabad.

8.

One CC to SRl. THANNERU CHAITANYA KUMAR Advocate [OPUC]

9.

One CC to SRI K.SUDHAKAR REDDY, SENIOR STANDING COUNSEL FOR INCOME TAX, Advocate [OPUC] 10.Two CD Copies

HIGH COURT DATED: 0510812026 List on 27-8-2026 ORDER r.A.NO.1 0F 2026 IN WP.No.28915 of 2024 ALLOWING THE I.A. I kt, i-; ili AUrj 'l'izt SPAl 1P* ,,', 7z 6-\i .L * \q 'tt t .) r)

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