Mrs. Chandrakala Kasireddy vs. The Income Tax Officer

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WP/11955/2025HC TelanganaHBHC01023884202530 April 2025Bench: P.SAM KOSHY,NARSING RAO NANDIKONDA3 pages
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What did the High Court hold?

The High Court allowed the interim application (IA No. 1 of 2026) for the revival of Writ Petition No. 11955 of 2025. The Court reasoned that the Supreme Court, in its order dated 10.04.2026, had remitted all matters concerning faceless proceedings to the respective High Courts. This Supreme Court order specifically permits petitioners to question the constitutional validity of Section 147-A of the Income Tax Act. Given that the original writ petition was disposed of with liberty to seek revival based on the outcome of these Supreme Court matters, and the Supreme Court has now remitted such cases, the High Court found a strong case for revival. The operative direction is to revive the writ petition for fresh adjudication.

What were the facts?

The Income Tax Department (Petitioners) filed an interim application (IA No. 1 of 2026) before the High Court of Telangana at Hyderabad, seeking to revive Writ Petition No. 11955 of 2025. The original writ petition was disposed of on 30.04.2025. The Department's application is based on a recent Supreme Court decision dated 10.04.2026 in Income Tax Officer, Ward 2(1), Chandigarh & Ors. v. Tej Partap Singh. This Supreme Court order remitted matters concerning faceless proceedings to the respective High Courts, allowing petitioners to question the constitutional validity of Section 147-A of the Income Tax Act. The High Court had previously granted liberty to the parties to seek revival of the writ petition, subject to the outcome of the Supreme Court matters.

What were the issues?

1. Whether the present Writ Petition No. 11955 of 2025 should be revived for fresh adjudication in light of the Supreme Court's order dated 10.04.2026 in the faceless proceedings batch. Assessee's Contention (Implicit): The assessee (Mrs. Chandrakala Kasireddy) would likely argue for revival, as the Supreme Court's decision opens avenues for challenging the constitutional validity of Section 147-A, which was the subject of the original writ petition. The assessee would rely on the Supreme Court's directive to remit such matters to High Courts. Revenue's Contention: The Revenue (Income Tax Department) contends that the Supreme Court's decision in Income Tax Officer, Ward 2(1), Chandigarh & Ors. v. Tej Partap Singh necessitates the revival of the writ petition. They argue that the Supreme Court has remitted all matters related to faceless proceedings to the High Courts, permitting the questioning of the constitutional validity of Section 147-A of the Income Tax Act.

Which sections of the Income-tax Act were involved?

Section 147-A

AI-generated summary — verify with the full judgment below

134471 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 |.A.NO.1 0F 2026 IN WRIT PETITION NO: 11955 OF 2025 Between: I . The lncome Tax Officer, Ward (1), Mahabubnagar lncome tax office, DEO Office Road, Mehaboobnagar-50900'1 2. The Principal Commissioner of income fax - 4, Hyderabad, lncome Tax Towers. AC Guards, Masab Tank, Hyderabad - 500 004, Telangana ...PETITIONERS/RESPONDENTS AND Mrs. Chandrakala Kasireddy, W/o. Kasireddy Ram Reddy, Aged about 74 yeats, Occ. House Hold H.No.2-09, Talakondapalli Mandal, Khanapur, Mahbubnagar - 509408 Telangana ...RESPONDENT/wRIT 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 30.04.2025 passed in W.P. No. 1195512025 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 and Memorandum of Grounds filed in the support thereof and upon reading the Order dated 30.04.2025 in WP No.11955 OF 2025 and upon hearing the arguments of SRI K. SUDHAKAR REODY, appearing on behalf of the Petitioners and SRI PATURI RAMA KRISHNA, appearing on behalf of the Respondent. The Court made the following: ORDER

lA No.1 of 2026 is fited by the respondenUlncome Tax Department seeking for the restoration of present Writ Petition No.1 1955 ol 2025 in terms of recent decision of the Hon'ble Supreme Gourt 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 STANT REGISTRAR ,TRUE COPY/I i I rl TO, T,I T](S ECTION OFFICER '1 . The lncome Tax Officer, Ward (1 ), It4ahabubna Office Road l\4ehaboobnagar-sOgO01 da ncome tax office, DEO 2. The Principal Commissioner of income fax - 4, Hyderabad, lncome Tax Towers. AC Guards, l\rlasab Tank, Hyderabad - 500 004, Telangana 3. The Section Officer, Writ D.B. Section, High Court for the State of Telangana, at Hyderabad 4. The Section Officer, Posting Sectron, High Court for the State of Telangana, At Hyderabad 5. One CC to Sri Paturr Rama Krishna, Advocate IOPUC] 6. One CC to K Sudhakar Reddy(Jr. SC FOR INCOME TAX) [OPUC] 7. Two CD Copies A-

HIGH COURT DATED: 2510812026 ORDER t.A.NO.1 0F 2026 IN WP.No.11955 of 2025 ALLOWING THE I.A R -iFlE s 10 StP OrqD."r.'-r T4 o (J I ot * G)_ e l'l.: Pzo x * o

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