Suresh Patel Bhumavath vs. The ACIT Circle - 8(1)

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WP/11876/2025HC TelanganaHBHC01023794202516 June 2025Bench: P.SAM KOSHY,NARSING RAO NANDIKONDA4 pages
AI SummaryRemanded

What did the High Court hold?

The High Court allowed IA No. 1 of 2026, thereby reviving Writ Petition No. 11876 of 2025. The Court reasoned that the Supreme Court, in its decision dated 10.04.2026 in the faceless batch matters (Income Tax Officer, Ward 2(1), Chandigarh & Ors. v. Tej Partap Singh and connected batch matters), had 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. Given that this court had previously disposed of the instant writ petition with liberty to move for revival subject to the outcome of the Supreme Court matters, and the Supreme Court has now remitted those matters, the court found a strong case for revival. The operative direction is the allowance of the interlocutory application, leading to the revival of the writ petition for fresh adjudication.

What were the facts?

The Income Tax Department (Petitioners) filed an interlocutory application (IA No. 1 of 2026) before the High Court for the State of Telangana at Hyderabad, seeking to recall/revive Writ Petition No. 11876 of 2025. The original writ petition was disposed of on 16.06.2025, with liberty granted to the parties to move for revival subject to the outcome of Supreme Court matters concerning faceless proceedings. The department's application is based on the Supreme Court's decision dated 10.04.2026 in Income Tax Officer, Ward 2(1), Chandigarh & Ors. v. Tej Partap Singh and connected batch matters, which remitted such matters to respective High Courts for questioning the constitutional validity of Section 147-A of the Income Tax Act. The respondent in the IA is Suresh Patel Bhumavath.

What were the issues?

1. Whether the present Writ Petition No. 11876 of 2025 should be revived for fresh adjudication in light of the Supreme Court's order dated 10.04.2026 in the faceless batch matters. (Question of law and fact) Assessee's Contention (Implicit, as they are the Respondent in the IA and the original Petitioner in the WP): The assessee would likely argue for revival, as the Supreme Court's order permits questioning the constitutional validity of Section 147-A, which was likely the basis of the original writ petition. The liberty granted by this court to move for revival also supports this. The Supreme Court's decision in Tej Partap Singh and connected matters is the primary basis for revival. Revenue's Contention (Petitioner in the IA): The Revenue contends that the Supreme Court's decision in the faceless batch matters, which remitted similar cases to High Courts for adjudication on the constitutional validity of Section 147-A, creates a strong case for reviving the present writ petition. They rely on the Supreme Court's order 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

\ 13447l IN THE HIGH COURT FOR THE STATE OF TELANGANA AT HYDERABAD TUESDAY, THE TWENTY FIFTH DAY OF AUGUST TWO THOUSAND AND TWENTY SIX PRESENT THE HONOURABLE SRI JUSTICE P.SAM KOSHY AND THE HONOURABLE SRI JUSTICE NARSING RAO NANDIKONDA r.A.NO.l OF 2026 IN WRIT PETITION NO: 11876 OF 2025 Between: 1. The ACIT Circle - 8(1), Hyderabad, Signature Towers, Sy.No.6(P) of Kondapur, Sy.No.37(P) of Kothaguda, OPP. Botanical Gardens, Sedingampally, Ranga Reddy, Hyderabad, Telangana-500084. 2. The Principal Commissioner of lncome Tax Hyderabad, Signature Towers, Sy.No.6(P) of Kondapur, Sy.37(P) of kothaguda, Opp. Botanical Gardens, Serlingampally, Ranga Reddy, Hyderabad, Telangana-500084. 3. The Assessment Unit, lncome Tax Department, National Faceless Assessment Centre, Delhi, Ministry of Finance, Room No. 401,2"d Floor, E- Ramp, Jawaharlal Nehru Stadium, Delhi-'l 10003. ...PETITIONERS AND Suresh Patel Bhumavath, S/o: Chenna Ram Patel, Aged about 30 years, Occupation. Business, 7-2311 , Shabad, Shabad Mandal, K V Rangareddy, Telanga na-50921 7. ...RESPONENTS 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 recall/revive the order dated 16.06.2025 in WP No'1 '1876 ot 2025 for fresh adjudication considering 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 and connected batch matters.

This petition coming on for hearrng, upon perusing the petition and Memorandum of Grounds filed in the support thereof and upon reading the order dated 16.06.2025 in WP No.1'1876 OF 2025 and upon hearing the arguments of M/S J. SUNITHA, appearing on behalf of the Petitioners and SRI MANMOHAN DUNDU, appearing on behalf of the Respondent. The Court made the following: ORDER lA No.1 of 2026 is filed by the respondenulncome Tax Department seeking for the restoration of present Writ Petition No.11876 ol 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 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, lA No.1 of 2026 stands allowed. SD/. K.V.O. NARSI BABU ASSISTANT REGISTRAR ,TRUE COPY' SECTION OFFICER To, 'l . The ACIT Circle - 8(1), Hyderabad, Signature Towers, Sy.No.6(P) of Kondapur, Sy.No.37(P) of Kothaguda, OPP. Botanical Gardens, Serlingampally, Ranga Reddy, Hyderabad, Telangana-500084. 2. The Principal Commissioner of lncome Tax Hyderabad, Signature Towers, Sy.No.6(P) of Kondapur. Sy.37(P) of kothaguda, Opp. Botanical Gardens, Serlingampally, Ranga Reddy, Hyderabad, Telangana-s00084. ) \ -\-

3.

The Assessment Unit, lncome Tax Department, National Faceless Assessment Centre, Delhi, Ministry of Finance, Room No. 4O1r, 2nd Floor, E- Ramp, Jawaharlal Nehru Stadium, Delhi-l 10003. 4. The Section Officer, Writ D.B. Section, High Court for the State of Telangana, at Hyderabad. 5. The Section Officer, Posting Seclion, High Court for the State of Telangana, ai Hyderabad. 6. One CC to Sri Dundu Manmohan, Advocate [OPUC] 7. One CC to Ms. J. Sunitha (JUNIOR SC for INCOME TAX) [OPUC] 8. Two CD Copies TJ TKS 4

HIGH COURT DATED: 2510812026 ORDER I.A.NO.1 0F 2026 IN WP.No.11876 of 2025 ALLOWING I.A t E SIA 10 siP m Dgst) ou z 6, .e-\ .t /rt U /r_ll elzl,c (

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