Mr. Virendra Tiwari vs. Assessment Unit, Income Tax Department

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WP/18686/2025HC TelanganaHBHC01036614202502 July 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. The Court held that a strong case was made out for recalling the order dated 02.07.2025. This decision was based on the fact that the Supreme Court itself had remitted matters related to faceless proceedings to the respective High Courts, thereby permitting petitioners to question the constitutional validity of Section 147-A of the Income Tax Act, 1961. The Court reasoned that given this Supreme Court directive, the earlier order disposing of the writ petition should be recalled to facilitate fresh adjudication in line with the Supreme Court's pronouncement. The operative direction was to recall the earlier order. No issue was expressly left undecided.

What were the facts?

The Income Tax Department (Petitioners) filed an interlocutory application (IA No. 1 of 2026) seeking to recall an order dated 02.07.2025 passed in Writ Petition No. 18686 of 2025. The original writ petition was filed by Mr. Virendra Tiwari (Respondent/Writ Petitioner). The Department's request for recalling the order was based on a subsequent Supreme Court decision dated 10.04.2026 in the case of Income Tax Officer, Ward 2(1), Chandigarh & Ors. v. Tej Partap Singh. This Supreme Court order had remitted matters concerning faceless proceedings to respective High Courts, allowing petitioners to question the constitutional validity of Section 147-A of the Income Tax Act, 1961. The High Court had previously disposed of the writ petition with liberty to move for revival based on the outcome of Supreme Court matters.

What were the issues?

1. Whether the order dated 02.07.2025 passed in W.P. No. 18686 of 2025 should be recalled 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? (Question of law and mixed fact and law, concerning the impact of a Supreme Court judgment on a prior High Court order). Assessee's Contention: The Department argued that the Supreme Court's decision necessitated a recall of the earlier High Court order to allow for fresh adjudication, particularly concerning the constitutional validity of Section 147-A of the Income Tax Act, 1961, as permitted by the Supreme Court. Revenue's Contention: Not recorded in the judgment.

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 (Special Original Jurisdiction) WEDNESDAY, THE SECOND DAY OF SEPTEMBER TWO THOUSAND AND TWENTY SIX PRESENT THE HONOURABLE SRI JUSTICE P.SAM KOSHY AND THE HONOURABLE SRI JUSTICE NARSING RAO NANDIKONDA lA.No.1 OF 2026 IN WRIT PETITION NO: 18686 OF 2025 Between: 1. Assessment Unit, lncome Tax Department, National e-Assessment Center, New Delhi, Room No.- 401 ,2nd Floor, E-Ramp, Jawaharlal Nehru Stadium, New Delhi - 1 10 003. 2. The Assistant Commissioner of lncome Tax, Ward 5(1), Hyderabad, l.T. Towers, 10-2-3, AC Guards, Masab Tank, Hyderabad - 500 044, Telangana. 3. The Principal Chief Commissioner of lncome Tax, Andhra Pradesh and Telangana, Hyderabad, Room No. 922,91h Floor, B Block, l.T. Towers, 10- 2-3, A.C. Guards, Masab Tank, Hyderabad - 500 004, Telangana. ...PETITIONERS/RESPONDENTS AND Mr. Virendra Tiwari, S/o. Mr. Shashi Bhushan Tiwari, aged 46 years, Occ.- Business, R/o. H.No. 5-1-58/6, Behind LIC Office, 1st Lane, Troop Bazar, Hyderabad - 500 095, Telangana. ...RESPONDENT/WRIT PETITIONER Petition under Section 151 CPC praying that in the circumstances stated ln the affidavit filed in support of the petition, the High Court may be pleased to revive/recall the order dated 02.07.2025 passed in W.P. No. 1868612025 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.

Counsel for the Petitioners: SRI K.SUDHAKAR REDDY, SR. SC FOR INCOME TAX Counsel for the Respondent: SRI A.V.A.SIVA KARTIKEYA The Court made the following: OROER f .A.No.1 of 2026 is filed by the respondent/lncome Tax Department seeking for the recalling the order, dated 02.07.2025, in WP.No.18686 of 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 ot lncome 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. 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 02.07 .2025 has also been made out. Accordingly, lA No.1 ot 2026 stands allowed and the earlier order stands recalled. SD/. B.REKHA RANI ASSISTANT REGISTRAR //TRUE COPY// SECTION OFFICER To 1. Assessment Unit. lncome Tax Department, National e-Assessment Center, New Delhr, Room No.- 401, 2nd Floor, E-Ramp, Jawaharlal Nehru Stadium, New Delhl -110003. 2. The Assistant Commissioner of lncome Tax, Ward 5(1), Hyderabad. l.T. Towers, 10-2-3. AC Guards, Masab Tank, Hyderabad - 500 044, Telangana. 3. The Principal Chief Commissioner of lncome Tax. Andhra pradesh and Telangana, Hyderabad, Room No. 922, gth Floor, B Block, l.T. Towers, 10_2-3, A.C. Guards. t\,4asab Tank, Hyderabad - 500 004, Telangana.

4.

Mr. Virendra Tiwari, S/o. Mr. Shashi Bhushan Tiwari, aged 46 years, Occ.- Business, R/o. H.No. 5-1-58/6, Behind LIC Office, 1st Lane, Troop Bazar, Hyderabad - 500 095, Telangana. 5. The Section Office, Writ Division Bench Section, High Court for the State of Telangana, at Hyderabad. 6. The Section Office, Posting Section, High Court for the State of Telangana, at Hyderabad. 7. One CC to SRI A.V.A.SIVA KARTIKEYA, Advocate [OPUC] 8. One CC to SRI K.SUDHAKAR REDDY, Sr. SC FOR INCOME TAX [OPUC] 9. Two CD Copies PSK TKS

HIGH COURT DATED: 0210912026 ORDER lA.No.1 OF 2026 IN WP.No.18686 of 2025 2 DRAFTS NOTE: LIST ALONG WITH BATCH 1trE l;'t.Af €: oa i, ,. ar,) 2026 7 SIP 1 ;l il 1- ,7 I' ALLOWING THE IA AND RECALLING THE WRIT PETITION WITHOUT COSTS o \ab

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