Susheela Upadhyay vs. INCOME TAX OFFICER

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WP/25661/2024HC TelanganaHBHC01049187202402 May 2025Bench: P.SAM KOSHY,NARSING RAO NANDIKONDA3 pages
AI SummaryRemanded

What did the High Court hold?

The High Court allowed I.A. No. 1 of 2026, thereby recalling the order dated 02.05.2025 passed in W.P. No. 25661 of 2024. The Court reasoned that the Supreme Court, in its order dated 10.04.2026, had remitted matters concerning faceless proceedings to the respective High Courts, specifically permitting petitioners to question the constitutional validity of Section 142-A of the Income Tax Act, 1961. Given that the Supreme Court itself remitted these matters, the High Court found a strong case for recalling its earlier order. The operative direction was to recall the previous order, paving the way for fresh adjudication.

What were the facts?

The Income Tax Department (Petitioners) filed an interlocutory application (I.A. No. 1 of 2026) before the High Court of Telangana at Hyderabad seeking to recall an order dated 02.05.2025 passed in Writ Petition No. 25661 of 2024. The recall was sought in light of a recent Supreme Court decision dated 10.04.2026 in Income Tax Officer, Chandigarh & Ors. v. Tej Partap Singh and connected matters. The Supreme Court had remitted matters concerning faceless proceedings to the respective High Courts, allowing petitioners to question the constitutional validity of Section 142-A of the Income Tax Act, 1961. The High Court had previously disposed of the writ petition with liberty to the parties to move for revival, subject to the outcome of Supreme Court matters.

What were the issues?

1. Whether the order dated 02.05.2025 passed in W.P. No. 25661 of 2024 should be recalled for fresh adjudication in light of the Supreme Court's order dated 10.04.2026 in the faceless batch matters. Assessee's Contention (implied by seeking recall): The Supreme Court's decision necessitates a review of the earlier order, as it has remitted similar matters to High Courts for adjudication on the constitutional validity of Section 142-A of the Income Tax Act, 1961. Revenue's Contention (implied by filing the application): The Supreme Court's order provides a new basis for reconsidering the writ petition, particularly concerning the constitutional validity of Section 142-A, which was a subject of the Supreme Court's decision.

Which sections of the Income-tax Act were involved?

Section 142-A

AI-generated summary — verify with the full judgment below

13447l IN THE HIGH COURT FOR THE STATE OF TELANGANA AT HYDERABAD WEDNESDAY, THE NINTH DAY OF SEPTEMBER TWO THOUSAND AND TWENTY SIX PRESENT THE HONOURABLE SRI JUSTICE P.SAM KOSHY AND THE HONOURABLE SRI JUSTICE NARSING RAO NANDIKONDA t.A. NO.1 0F 2026 IN WRIT PETITION NO: 25661 OF 2024 Between: 1. Income Tax Officer, Ward - 7(1), Hyderabad lncome Tax Office, Signature Towers, Sy.No.6(P) of Kondapur, Sy.No.37(P) of Kothaguda, Opp. Botanical Garden, Serlingampally(M), R. R. District, Hyderabad - 500084. 2. Principal Commissioner Of lncome Tax - 3, Signature Towers, Opp. Botanical Garden, Serlingampally(M), R. R. District, Hyderabad - 500084. . ...PETITIONERS/RESPONDENTS AND Susheela Upadhyay, Wo: Jagdish Upadhyay, Aged 60 Years, Occ. Commission Agent, H. No. 14-4-343/1 , Begum Bazar, Hyderabad - 500012. ...RESPONDENT/PETITIONER Petition under Section 1 51 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 orders dl. 0210512025 passed in W.P. No. 25661 OF 2024 to file ot this Hon'ble Court 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 and connected batch matters, in the interest of justice 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 02.05.2025 in W.P.No.25661 OF 2024 and upon hearing the arguments of MS. BOKARO SAPNA REDDY, appearing on behalf of the Petitioners and SRl. UPADHYAY

RAGHAVENDER, appearing on behalf of the Respondent. The Court made the following: ORDER The Court made the following: ORDER l.A.No.1 of 2026 is filed by the respondenUlncome Tax Department seeking for the recalling the order, dated 02.05.2025, in Wp.No.25661 ol 2024 in terms of recent dercision of the Hon'ble supreme court in the faceless batch which was decidecl on 10.04.2026, whereby the matters were all remitted to the respective High c)ourts, permitting the petitioners therein to question the constitutional valiclity of the provision under Section 142-A of lncome Tax Act, 1961 . This court w'hile disposing of the instant writ petition at the first instant, had granted the litrerty 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'bre. supreme court has itserf remitted arl 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 02.05.2025 has also been made out. Accordingly, lA No.1 of 2026 stands allowed and the earlier order stands recalled. SD/- K.V.O.NARSI BABU ASSISTANT REGISTRAR //TRUE COPY// 6 SECTION OFFICER To, 2 J 1 4 5 b lncome Tax Officer, Ward - 7(1), Hyderabad lncome Tax Office, Signature Towers, Sy.N,r.6(P) of Kondapur, Sy.No.37(p) of Kothaguda, Opp. BJtanicat Garden, Serlingampally(M), R. R. District, Hyderabad - 500084. Principal Commissioner Of lncome Tax - 3, Signature Towers, Opp. Botanical Garden, Serilrrgampally(tV), R. R. District, Hyderabad - SOO084. !y9!e9ta Upedhyay, Agent, H. No. 14-4-343t1, Begum Bazar, Hyderabad _ 500012. One CC to Sri Upadhyay Raghavender, Advocate tOpUCl One CC to [\uls. Bokaro Sapna Reddy (Jr. SC for INCOME TAX) tOpUC] Two CD Copiers TJ GJP +

HIGH COUR'T TWO DRAFTS DATED: 0910912026 ORDER l.A.NO.1 UF"2026 IN WP.No.2566'l of 2024 ALLOWING THE I.A.NO.1 OF 2026 i' rij . ..i "\: ):'.' /a' ....-. iie SIAIf 21)sEP 6 ?L 6) .b q ef\.t4 :r.:'i"--'_ -k

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