AMTUL FAHEEM vs. The Assistant Commissioner of income tax

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WP/26306/2024HC TelanganaHBHC01051094202428 April 2025Bench: P.SAM KOSHY,NARSING RAO NANDIKONDA4 pages
AI SummaryPartly Allowed

What did the High Court hold?

The High Court allowed the application (I.A. No. 1 of 2026) for the revival of the writ petition. The Court reasoned that the Hon'ble Supreme Court, in its order dated 10.04.2026 concerning faceless proceedings, had remitted all such matters to the respective High Courts, permitting petitioners to question the constitutional validity of Section 147-A of the Income Tax Act. Given that the Supreme Court itself had remitted these matters, the High Court found a strong case for the revival of the present writ petition. The operative direction is the allowance of the interlocutory application, leading to the restoration of the writ petition for fresh adjudication.

What were the facts?

This matter concerns an application (I.A. No. 1 of 2026) filed by the Income Tax Department (Petitioners) seeking the revival of Writ Petition No. 26306 of 2024. The original writ petition was filed by Amtul Faheem (Respondent/Writ Petitioner) and had been disposed of by the High Court. The Department's application for revival is based on a subsequent order dated 10.04.2026 passed by the Hon'ble Supreme Court in a batch of cases concerning faceless proceedings. The Supreme Court's order remitted such matters 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 (WP. No. 26306 of 2024) should be revived for fresh adjudication in light of the Hon'ble Supreme Court's order dated 10.04.2026 in faceless proceedings cases. Assessee's Contention (Implicit through the application for revival): The assessee, by filing the application for revival, implicitly contends that the Supreme Court's decision necessitates the reconsideration of the writ petition. The liberty granted by the High Court to seek revival, subject to the Supreme Court's outcome, supports this position. Revenue's Contention (Implicit through the application for revival): The Revenue, by filing the application, contends that the Supreme Court's directive to remit matters to High Courts for questioning the constitutional validity of Section 147-A of the Income Tax Act, and the prior liberty granted by this Court, create a strong case for the revival of the writ petition.

Which sections of the Income-tax Act were involved?

Section 147-A

AI-generated summary — verify with the full judgment below

134/.71 IN THE HIGH COURT FOR THE STATE OF TELANGANA AT HYDERABAD TUESDAY, THE FIRST DAY OF SEPTETMBER TWO THOUSAND AND TWENTY SIX PRESENT THE HONOURABLE SRI JUSTICE P.SAM KOSHY AND THE HONOURABLE SRI JUSTICE NARSING RAO NANDIKONDA l.A. NO: 1OF 2026 IN WRIT PETITION NO: 26306 OF 2024 Between: 1 . The Assistant Commissioner of income tax, Circle 9('1),Hyderabad lT TOWER, AC Guards, Masab Tank, Hyderabad, Telangana, 500084 2. The Principal Chief Commissioner, of lncome Tax -Telangana and A P, Hyderabad, lT Towers, AC Guards, Masab Tank, Hyderabad - 500 028' Telangana. 3. The Cintral Board of Direct Taxes, Represented by its Chairman, Department of Revenue, Ministry of Finance, Government of lndia, secretariat Buildings, New Delhi - 110 00'1 . 4. The National Faceless Assessment Center, lncome Tax Department, New Delhi. 5. The Union of lndia, Represented by its Secretary to the Government, Department of Revenue, Ministry of Finance, New Delhi - 110 001 ' ,..PETITIONERS/RESPONDENTS AMTUL FAHEEM, W/o. ZAFAR HUSSNAIN, Aged about 48years, Occupation. Business, No. 22-7-50512, Purani Haveli Main Road Hyderabad 500001 ,Hyderabad Telangana, lndia Assessment Year' 2015-16 ...RESPONDENTMRIT PETITIONER AND 1 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 28.04.2025 passed in w.P. No. 2630612024 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 lncome Tax) Counsel forthe Respondent: SRl. T. CHAITANYA KUMAR The Court made the following: ORDER lA No.l of 2026 is filed by the respondent/lncome Tax Department seeking for the restoration of presenl Writ Petition No.26306 of 2024 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 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.l of 2026 stands allowed. ASSI SD/- T,SRIDEVI TANT REGISTRAR //TRUE COPY// l ECTION OFFICER To, 1. The Assistant Commissioner of lncome tax, Circle 9(1),Hyderabad lT TOWER, AC Guards, [\,4asab Tank, Hyderabad, Telangana, 500084 2. Tre Principal Chief Commissioner, of lncome Tax -Telangana and A.p, Hyderabad. lT Towers. AC Guards. Masab Tank, Hyderabad - 500 028, Telangana. 3. The Central Eoard of Direct Taxes, Represented by its Chairman, Department of Revenue, I\,4inistry of Finance, Government of lndia, Secretariat Buildings, New Delhi - 1 10 001 4. The Nationar Faceress Assessment center, rncome Tax Department, New Delh i

5.

The Secretary to the Government, Union of lndia, Department of Revenue, Ministry of Finance, New Delhi - '1 10 001 . 6. AMTUL FAHEEM, Wo. ZAFAR HUSSNAIN, Occupation. Business, No.22- 7-50512, Purani Haveli Main Road Hyderabad 500001 ,Hyderabad Telangana, lndia. Assessment Year. 2015-16 7. The Section Officer, Writ Division Bench, Section High Court for the State of Telangana, Hyderabad 8. The Section Officer, Posting Section , High Court for the State of Telangana , Hyderabad 9. One CC to SRl. T. CHAITANYA KUMAR, Advocate [OPUC] 10.One CC to SRl. K. SUDHAKAR REDDY, (Senior SC FOR INCOME TAX) loPUCl 11.Two CD Copies Bm TKS *

HIGH COURT DATED: 0110912026 ORDER I.A. NO: 1 OF 2026 IN WP.No.26306 of 2024 ALLOWING THE I.A. i[ SIF flffi -. r{ ' .' --;:r'/- 1t{E STATf G vz c) q oU \lltil \ I * ti ), sl,nlre .:::

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