ATTADA LALITHABABU vs. The Income Tax Officer/Ward 11(1 )

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WP/22730/2025HC TelanganaHBHC01044874202504 August 2025Bench: P.SAM KOSHY,S.CHALAPATHI RAO4 pages
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What did the High Court hold?

The High Court held that a strong case for the revival of the present writ petition has been made out. The reasoning is based on the fact that the Hon'ble Supreme Court itself has remitted all matters pending before it concerning faceless proceedings to the respective High Courts. This aligns with the High Court's previous order, which had granted liberty to either party to move a proper application for revival, subject to the outcome of the Supreme Court's decisions. Consequently, the interlocutory application (I.A. No. 1 of 2026) seeking restoration of the writ petition has been allowed. The operative direction is the allowance of the I.A. and the restoration of WP No. 22730 of 2025 for fresh adjudication.

What were the facts?

The Income Tax Department (Petitioner) filed an interlocutory application (I.A. No. 1 of 2026) seeking the revival of Writ Petition No. 22730 of 2025, which had been previously disposed of by the High Court. The basis for this application was a recent Supreme Court decision dated 10.04.2026 in the case of Income Tax Officer, Chandigarh & Ors. v. Tej Partap Singh and connected matters. This Supreme Court judgment 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's decisions on faceless proceedings.

What were the issues?

1. Whether the present writ petition (WP No. 22730 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. (Question of law and fact, turning on the implications of the Supreme Court's order and the High Court's previous liberty granted). Assessee's Contention (Implicitly, as they are the respondent in the I.A. seeking revival): The assessee, represented by their GPA holder, would likely support the revival, aligning with the Supreme Court's direction to remit matters for fresh adjudication. Revenue's Contention: The Revenue (Petitioner in the I.A.) argued that the Supreme Court's decision, which remitted matters concerning faceless proceedings to the High Courts and permitted challenges to the constitutional validity of Section 147-A of the Income Tax Act, creates a strong case for the revival of the present writ petition. They relied 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

[ 348e 1 IN THE HIGH COURT FOR THE STATE OF TELANGANA AT HYDERABAD FRIDAY, THE TWENTY FOURTH DAY OF JULY TWO THOUSAND AND TWENry SIX PRESENT THE HONOURABLE SRI JUSTICE P.SAM KOSHY AND THE HONOURABLE SRI JUSTICE SUDDALA CHALAPATHI RAO |.A.NO.1 0F 2026 IN WRIT PETITION NO: 22730 OF 2025 Between: '1 . The lncome Tax OfficerA//ard 1'1('1 ), Hyderabad, Signature Towers, Opp, Botanical Gardens, Serlingampally, R. R. District, Hyderabad, Telangana - 500084. 2. The Chief Commissioner of lncome Tax, Hyderabad, 1Oth Floor, C- Block, l. T. Towers, 10- 2- 3, A. C. Guards, Hyderabad- 500004. 3. The Assessment Unit, lncome Tax Department, National Faceless Assessment Centre, Delhi, Ministry of Finance, Room No. 401 , 2nd Floor, E- Ramp, Jawaharlal Nehru Stadium, Delhi- 110003. ....PETITIONER AND Attada Lalithababu, S/o: Kameswara Rao, Age 45 years, Rep by GPA Holder - CA C. G. Krishna Reddy 1st Floor, Durganagar Colony, Panjagutta, Hyderabad - 500082. ...RESPONDENTS 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 04.08.2025 in WP No 22730 oI 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 hearing, upon perusing the petition and Memorandum of Grounds filed in the support thereof and upon reading the Order dated 04.08.2025 in WP No.22730 OF 2025 and upon hearing the arguments of MS. J. SUNITHA, SC FOR INCOME TAX, appearing on behatf of the petitioner and SRI DUNDU SASHANK MANMOHAN, Advocate appearing on behalf of the Respondents. The Court made the following: ORDER lA No.1 ot 2026 is filed by the respondenUlncome Tax Department seeking for the restoration of present writ petition No.22730 ot 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 remifted 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/- S.MALLIKARJU NA RAO ASSIS ,TRUE COPY// TNT REGISTRAR .t \., '.. \- SECTION OFFICER To, 1 The lncome Tax OfficerA/r/ ard 11(1 ), Hyderabad, Signature Towers, Opp. Botanical Gardens, Serlingampally, R. R.-District, HyOeLOaO,tet";g;n; - 500084

- TJ TKS 2. The Chief Commissioner of lncome Tax, Hyderabad, 1Oth Floor, C- Block, l. T. Towers, 10- 2- 3, A. C. Guards, Hyderabad- 500004. 3. The Assessment Unit, lncome Tax Department, National Faceless Assessment Centre, Delhi, Ministry of Finance, Room No. 4O1 , 2nd Floor, E- Ramp, Jawaharlal Nehru Stadium, Delhi- 110003. 4. Attada Lalithababu, S/o: Kameswara Rao, Age 45 years, Rep by GPA Holder - CA C. G. Krishna Reddy 1st Floor, Durganagar Colony, panjagutta, Hyderabad - 500082 5. The Section Officer, Writ D.B. Section, High Court for the State of Telangana, at Hyderabad. 6. The Section Officer, Posting Section, High Court for the State of Telangana, at Hyderabad. 7. One CC to Sri Dundu Sashank Manmohan, Advocate [OPUC] 8. One CC to Ms. J. Sunitha (JUNIOR SC for INCOME TAX) [OPUC] 9. Two CD Copies ftq.

HIGH COURT DATED: 2410712026 ORDER LrsT NO.27.07.2026 rrru 5lA14, I o ZoI f, o 3 0 JUL 2026 t Cr5, '61 CYr'eq ot! t.A.NO.1 0F 2026 IN WP.No.22730 of 2025 ALLOWING APPLICTION AND RESTORING W.P. )B + >t

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