Smt. Vara Lakshmi Koppula vs. The Income Tax Officer

PDF · subscribers
WP/27132/2024HC TelanganaHBHC01052749202430 April 2025Bench: P.SAM KOSHY,NARSING RAO NANDIKONDA4 pages
AI SummaryAllowed

What did the High Court hold?

The High Court allowed IA No. 1 of 2026, thereby reviving Writ Petition No. 27132 of 2024. The Court reasoned that the Supreme Court, in its order dated 10.04.2026 in the faceless batch of cases (specifically mentioning Income Tax Officer, Ward 2(1), Chandigarh & Ors. v. Tej Partap Singh), had remitted all such matters to the respective High Courts. This remittance specifically permitted petitioners to question the constitutional validity of Section 147A of the Income Tax Act. Given that the original writ petition was disposed of with liberty to move for revival subject to the Supreme Court's outcome, and the Supreme Court has now remitted these matters, the Court found a strong case for revival. The writ petition is restored for fresh adjudication without costs.

What were the facts?

The Income Tax Department (Petitioners) filed an interlocutory application (IA No. 1 of 2026) seeking the revival of Writ Petition No. 27132 of 2024. The original writ petition was disposed of earlier, with liberty granted to either party to move for revival based on the outcome of matters pending before the Supreme Court concerning faceless proceedings. The Department's application is based on a 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 remitted matters related to faceless proceedings to the respective High Courts, allowing petitioners to question the constitutional validity of Section 147A of the Income Tax Act. The present IA seeks to restore the writ petition for fresh adjudication in light of this Supreme Court ruling.

What were the issues?

1. Whether the Writ Petition No. 27132 of 2024 should be revived 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, concerning faceless proceedings and the constitutional validity of Section 147A of the Income Tax Act. Assessee's Contention: The respondent (Smt. Vara Lakshmi Koppula) is the petitioner in the original writ petition. The judgment does not record specific arguments made by the respondent in this IA. However, the context implies their interest in the revival of the writ petition for adjudication. Revenue's Contention: The petitioners (Income Tax Department) contend that the Supreme Court's decision in the faceless batch of cases, which remitted matters to High Courts for questioning the constitutional validity of Section 147A of the Income Tax Act, creates a strong case for reviving the present writ petition. They rely on the Supreme Court's order dated 10.04.2026.

Which sections of the Income-tax Act were involved?

Section 147A

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 FIFTH DAY OF AUGUST 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: 27132 OF 2024 Between: 1. The lncome Tax Officer, Ward - 1, lncome Tax Office, Rajeev Gunt, Rajiv Chowk, Near Kinnerasani Theatre, Khammam 507001. 2. Assessment Unit, National Faceless Assessment Centre, lncome Tax Department, Room No. 401, 2 nd Floor, E Ramp, Jawaharlal Nehru Stadium, Delhi 3. The lncome Tax Officer, Ward - 8(1), Signature Towers, Opp. Botanical Gardens, Kondapur, Hyderabad - 500084. ..PETITIONERYRESPONDENTS AND Smt. Vara Lakshmi Koppula, W/o. Sri Chandrasekhar Rao Morampudi, Aged about 39 years, Occ. House Wife, Flat No.8-323, Tower-8, Prestige High Fields' ISB Road, Nanakramguda, Hyderabad - 500032. ...RESPONDENTMRIT PETITIONER 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 30.04.2025 passed in w.P. No. 2713212024 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. \*rl ]$

Counsel for the Petitioners: SRI K.SUDHAKAR REDDY, SR. SC FOR INCOME TAX Counsel for the Respondent: SRI A.V.RAGHU RAM The Court made the following: ORDER lA No.1 of 2026 is filed by the respondenUlncome Tax Department seeking for the restoration of present Writ Petition No.27132 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 oI lncome Tax Act. This Court while disposing of the instant writ petition at the first instant, had granted the Iiberty 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. ,TRUE COPY// SD/- S.MALLIKARJUNA RAO ASSISTANT REGISTRAR ,f SECTION OFFICER To 1. Smt. Vara Lakshmi Koppula, W/o. Sri Chandrasekhar Rao Morampudi, Aged about 39 years, Occ. House Wife, Flat No.B-323, Tower-8, Prestige High Fields, ISB Road, Nanakramguda, Hyderabad - 500032 2. The lncome Tax Officer, Ward - 1, lncome Tax Office, Rajeev Gunt, Rajiv Chowk, Near Kinnerasani Theatre, Khammam S07OO1 . 3. Assessment unit, Nationar Faceress Assessment centre, rncome Tax Department, Room No. 401 , 2nd Floor, E Ramp, Jawaharlal Nehru St;diu;, " ;::,i:::3:,Ji;."flff:,YiJi ;r35?; sisnature rowers, opp Botanicar

-- 5. The Section Officer, Posting S at Hyderabad. 6. The Section Officer, Writ Divisi Telangana, at Hyderabad. 7. One CC to SRI A.V.RAGHU R4 8. One CC to SRI K.SUDHAKAR I 9. Two CD Copies ection, High Court for the State of Telangana, lon gencn Section, High Court for the State of [v, Aduo"rt" toPUC] Reoov, sr. sc FoR rNcoME TAX toPUCl PSK TKS

HIGH COURT DATED: 0510812026 NOTE: List on27.08.2026 ORDER lA.No.1 OF 2026 IN WP.No.27132 of 2024 ALLOWTNG THE IA AND RESTORING THE WRIT PETITION WITHOUT COSTS B 1 )fL) .lP 4 c) F o 0?t € ,l I A G I L S ttlJ -t * * ) E D A'r P \ * I

More judgments on Section 147A

All 31 judgments and leading authorities on Section 147A →

Recent GST High Court judgments

Search GST case law →