Ms. Roma Adwani vs. The Assistant Commissioner of Income Tax

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WP/26802/2024HC TelanganaHBHC01052065202430 April 2025Author: P.SAM KOSHY,NARSING RAO NANDIKONDA3 pages
AI SummaryRemanded

What did the High Court hold?

The High Court allowed I.A.No.1 of 2026, thereby recalling the earlier order dated 30.04.2025. The Court found a strong case for recalling the order, given that the Supreme Court itself had remitted all pending matters to the respective High Courts. The reasoning was based on the Supreme Court's directive to allow challenges to the constitutional validity of Section 147-A of the Income Tax Act, 1961. The Court also granted an interim stay of the impugned order, in line with the Supreme Court's order in Diary No.2196 of 2026 and batch decided on 10.04.2026. The writ petition was listed along with the batch of similar matters. No issue was expressly left undecided.

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 30.04.2025 passed in WP.No.26802 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 granted liberty to parties to move for revival subject to the outcome of Supreme Court matters on faceless proceedings. The Supreme Court's decision to remit matters to High Courts was noted.

What were the issues?

1. Whether the order dated 30.04.2025 in WP.No.26802 of 2024 should be recalled, in light of the Supreme Court's decision in the faceless batch matters decided on 10.04.2026, which remitted such cases to the respective High Courts for considering the constitutional validity of Section 147-A of the Income Tax Act, 1961. Assessee (Petitioner) Contentions: Not recorded. Revenue (Respondent) Contentions: The respondent/Income Tax Department argued that a recent Supreme Court decision in the faceless batch, decided on 10.04.2026, remitted matters to the respective High Courts, permitting petitioners to question the constitutional validity of Section 147-A of the Income Tax Act, 1961. They contended that this warranted recalling the earlier order of the High Court.

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.26802 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 30.04.2025, in WP.No.26802 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.

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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 30.04.2025 has also been made out. Accordingly, IA No.1 of 2026 stands allowed and the earlier order stands recalled. WP.No.26802 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

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