Nitin Enterprises vs. Income-tax Officer Ward - 5(1)

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WP/17612/2025HC TelanganaHBHC01034982202524 June 2025Bench: 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 the writ petition (W.P. No. 17612 of 2025). The Court reasoned that the Supreme Court, in its decision dated 10.04.2026 concerning faceless proceedings, had remitted all such matters pending before it to the respective High Courts. This Supreme Court order specifically permitted petitioners to question the constitutional validity of Section 147-A of the Income Tax Act. Given this development and the previous liberty granted by the High Court to seek revival, the Court found a strong case for reviving the present writ petition for fresh adjudication. The operative direction is the allowance of the I.A. and the revival of the writ petition.

What were the facts?

The Income-tax Department (Petitioners/Respondents) filed an Interlocutory Application (I.A. No. 1 of 2026) before the High Court for the State of Telangana at Hyderabad, seeking to revive an earlier order dated 24.06.2025 passed in Writ Petition No. 17612 of 2025. The original writ petition was filed by Nitin Enterprises (Respondent/Writ Petitioner). The Department sought revival in light of a Supreme Court decision dated 10.04.2026 in the case of Income Tax Officer, Ward 2(1), Chandigarh & Ors v. Tej Partap Singh. The High Court had previously disposed of the writ petition with liberty to either party to seek revival, depending on the outcome of the Supreme Court matters concerning faceless proceedings.

What were the issues?

1. Whether the High Court should revive the writ petition (W.P. No. 17612 of 2025) for fresh adjudication, considering the Supreme Court's decision in the faceless batch cases? Assessee (Nitin Enterprises) Contentions: The judgment does not record any specific contentions made by the assessee in this interlocutory application. The assessee was the original writ petitioner. Revenue (Income-tax Department) Contentions: The Revenue contended that the Supreme Court's decision dated 10.04.2026 in the faceless batch, which remitted matters to respective High Courts and permitted petitioners to question the constitutional validity of Section 147-A of the Income Tax Act, warrants the revival of the present writ petition. The Revenue relied on the Supreme Court's order in Income Tax Officer, Ward 2(1), Chandigarh & Ors v. Tej Partap Singh.

Which sections of the Income-tax Act were involved?

Section 147-A

AI-generated summary — verify with the full judgment below

13447 | IN THE HIGH COURT FOR THE STATE OF TELANGANA AT HYDERABAD TUESDAY, THE FIRST DAY OF SEPTEMBER TWO THOUSAND AND TWENTY SIX PRESENT THE HONOURABLE SRI JUSTICE P'SAM KOSHY AND THE HONOURABLE SRI JUSTICE NARSING RAO NANDIKONDA I.A. NO: 1 OF 2026 IN WRIT PETITI ON NO : 17612 OF 2025 Between: 1. lncome-tax Officer Ward - 5(1), Hyderabad lT Tower' AC Guards' Masab Tank, Hyderabad-500004 2. Pr. Commissioner of lncome Tax - 4, Hyderabad 8th floor' D-Block' lncome Tax Towers, 1O-2-3, AC Guards, Hyderabad 3.CentralBoardofDirectTax,ThroughtheMinistryofFinance,Departmentof Revenue, North Block, New Delhi - 'l '10001 ...PETITIONERS/RESPONDENTS 1. Nitin Enterprises, 5-1-595/5, Ravi Nilayam Ground Floor' Syed Jung Lane Troop Bazar, HYderabad -500095 ..,RESPONDENT/WRIT PETITIONER PetitionunderSectionl5lCPCprayingthatinthecircumstancesstatedinthe affidavit filed in support of the petition, the High Court may be pleased to revive/recall theorderdated24.06.2025passedinW.P.No.lT61212023forfreshadjudicationin light of the Order dated 10.O4.2026 passed by the Hon'ble Supreme Court in lncome Tax Officer, Ward 2(1), Chandigarh & Ors v' Tej Partap Singh f

Counsel for the Petitioners: SRl. K. SUDHAKAR REDDy (sENtoR SC TNCOME TAX) Counsel for the Respondent: SRl. DUNDU MANMOHAN The Court made the following: ORDER lA No.l of 2026 is filed by the respondent/lncome Tax Department seeking for the restoration of present writ petition No.l7612 of 202i 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 lo move proper apptication for revival, subject to the outcome of the matters pending before the Hon,bte Supreme CourT pertaining to the faceless proceedings. Given the fact that the Hon'ble supreme couti has itsetf remitted att those matters pending before the Hon'bte supreme court to the respective High Courts. we are of the considered opinion that a strong case for revivar of the present writ petition has also been made out. Accordingty, tA No.l 0f 2026 stands allowed. SD/. T.SRIDEVI ASSISTANT REGISTRAR //TRUE COPY// ECTION OFFICER To, r-) 2 The lncome-tax Officer Ward - 5(1), Hyderabad lT Tower, AC Guards. Masab Tank. Hyderabad-500004 The Pr. Commissioner of Income Tax - 4, Hyderabad gth floor, D-Block, lncome Tax Towers, 10-2-3, AC Guards, Hyderabad The central Board of Direct rax, Through the Ministry of Finance, Department of Revenue, North Block, New Delhi - I 10001 3

BM TKS 4. Nitin Enterprises, 5-1-595/5, Ravi Nilayam Ground Floor, Syed Jung Lane Troop Bazar, Hyderabad -500095 5. The Section Officer, Writ Division Bench, Section High Court for the State of Telangana, Hyderabad 6. The Section Officer, Posting Section , High Court for the State of Telangana , Hyderabad 7. One CC to SRl. DUNDU MANI\iIOHAN Advocate IOPUC] 8. One CC to SRl. K. SUDHAKAR REDDY, (SENIOR SC INCOME TAX) toPUCl 9. Two CD Copies \ctr

HIGH COURT DATED: 0110912026 ORDER t.A. NO. 1 0F 2026 IN WP.No.17612 of 2025 ALLOWING THE I.A 1 HES TA Jq t * 11 *U,I 0 sEP affi z { .odn' \r.,-" :\(\'-

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