PRIMARY AGRICULTURAL COOPERATIVE CREDIT SOCIETY THAKKELLAPADU, vs. The income tax officer ward 1, Khammam/ Income Tax Office,

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WP/27363/2024HC TelanganaHBHC01053214202401 May 2025Bench: P.SAM KOSHY,NARSING RAO NANDIKONDA4 pages
AI SummaryPartly Allowed

What did the High Court hold?

The High Court allowed the interlocutory application (I.A. No. 1 of 2026) for the revival of Writ Petition No. 27363 of 2024. The Court noted that the original writ petition had been disposed of with liberty to seek revival, contingent on the outcome of Supreme Court matters related to faceless proceedings. Given that the Supreme Court itself remitted such matters to the High Courts, the Court found a strong case for reviving the present writ petition. The reasoning is that the Supreme Court's order provides a new basis for adjudication, specifically allowing challenges to the constitutional validity of Section 147A of the Income Tax Act, which was a key aspect of the faceless proceedings. The operative direction is the allowance of the I.A., leading to the revival of the writ petition for fresh adjudication.

What were the facts?

The Income Tax Department (Petitioners) filed an interlocutory application (I.A. No. 1 of 2026) seeking the revival of Writ Petition No. 27363 of 2024. The original writ petition was filed by the Primary Agricultural Cooperative Credit Society Thakkellapadu (Respondent/Writ Petitioner) concerning Assessment Year 2016-17. The High Court had previously disposed of the writ petition, granting liberty to either party to seek 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(i), Chandigarh & Ors. v. Tej Pratap Singh, which remitted matters to respective High Courts, allowing petitioners to question the constitutional validity of Section 147A of the Income Tax Act.

What were the issues?

1. Whether the present writ petition (WP.No.27363 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(i), Chandigarh & Ors. v. Tej Pratap Singh? Assessee (Respondent/Writ Petitioner) Contentions: Not recorded in the judgment. The judgment focuses on the application for revival filed by the Revenue. Revenue (Petitioners) Contentions: The Revenue contended that the Supreme Court, in its decision dated 10.04.2026, remitted matters concerning faceless proceedings to the respective High Courts, permitting petitioners to challenge the constitutional validity of Section 147A of the Income Tax Act. They sought revival of the writ petition based on this development.

Which sections of the Income-tax Act were involved?

Section 147A

AI-generated summary — verify with the full judgment below

134471 IN THE HIGH COURT FOR THE STATE OF TELANGANA AT HYDERABAD TUESDAY, THE FIRST DAY OF SEPTEMBER TWO THOUSAND AND TWENW SIX PRESENT THE HONOURABLE SRI JUSTICE P.SAM KOSHY AND THE HONOURABLE SRI JUSTICE NARSING RAO NANDIKONDA l.A.No.1 of 2026 IN WRIT PETITION NO: 27363 OF 2024 Between: 1. The lncome Tax Officer ward 1, Khammam/ lncome Tax Office, Rajeev Gunt, Rajiv Chowk, Near Kinnerasani Theatre, Khammam Telangana State. 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 National Faceless Assessment Center, lncome Tax Department, New Delhi. 4. The Central Board of Direct Taxes, Represented by its Chairman, Department of Revenue, Ministry of Finance, Government of lndia, Secretariat Buildings' New Delhi - 110 001. 5. The Union of lndia, Represented by its Secretary to the Government, Department of Revenue, Ministry of Finance, New Delhi - 1'10 001 . ....PETITIONERS/RESPONDENTS AND Primary Agricultural Cooperative Credit Society Thakkellapadu, Rep By its Secretiry M KR;SHNA, S/o.SEETA RAMULU MUNAGANTI, Occupation. Business Aged about 51years, Fl/O. Main Road ThakkellapaduYerrupalem Khammam s'lzol , Telangana, lndia. PAN. AACAPoo3TD Assessment Year' 2016'17 ' .....RESPONDENTMRIT PETITIONER

Petition Under Section '151 cpc praying that in the circumstances stated in the affidavit filed in r;upport of the petition, the High court may be pleased to revive/recall the order dated 01.05.2025 passed in w.p. No. 21363 of 2024 to file for fresh adjudication in light of the order dated 10.04.2026 passed by the Hon,ble supreme court in rncrme Tax officer, ward 2(i), chandigarh & ors. v. Tej partap Singh. counsel for the Petitioner : sRr K.SUDHAKAR REDDY, LEARNED sENroR STANDING COUNSEL FOR INCOME TAX Counsel for the Respondents : SRI T.CHAITANYA KUMAR The Court made the following ORDER l'A'No'1 ol 2026 is fired by the respondenurncome Tax Department seeking for the restoration of present writ petition No.27363 of 2024 in terms of recent decision .f the Hon'bre Supreme court in the faceress batch which was decided on 10.04.2026, whereby the matters were arr remitted to the respective High c.urts, permitting the petitioners therein to question the constitutional varidity of the provision under section 147.A of lncome Tax Act. This court whire disposing of the instant writ petition at the first instant, had granted the ribr:rty to the either of the parties to move proper apprication for revival, subject to the outcome of the matters pending before the Hon,bre Supreme Court pertaining to the faceless proceedings. Given the fa':t that the Hon'bre Supreme court has itserf remitted arl those matters penrling before the Hon'bre Supreme court to the respective High Courts. we are of the considered opinion that a strong case for revivar of the present writ petitic,n has also been made out. Accordingly, l.A.No.1 ol 2026 stands allowed. //TRUE COPYII SD/. G, ESWAR ASSISTANT REGISTRAR 6 SECTION OFFICER 1 To The lncome Tax Officer Ward 1, Khammam/ lncome Tax Office, Rajeev Gunt. Rajiv Chowk, Near Kinnerasani Theatre, fnurrl, f"frngana State.

2.

The Prlncipal Chief Commissioner of lncome Tax Telangana and A P, Hyderabad, lT Towers, AC Guards, Masab Tank, Hyderabad - 500 028, Telangana 3. The National Faceless Assessment Center, lncome Tax Department, New Delhi. 4. The Chairman, Central Board of Direct Taxes, Depa(ment of Revenue, Ministry of Finance, Government of lndia, Secretariat Buildings, New Delhi - 1 10 001 . 5. The Secretary to the Government, Union of lndia, Department of Revenue, Ministry of Finance, New Delhi - I 10 001 . 6. The Section Officer, Posting Section, High Court for the State of Telangana at Hyderabad. 7. The Section Officer, D.B. Section, High Court for the State of Telangana at Hyderabad. B. One CC to SRI K.SUDHAKAR REDDY, LEARNED SENIOR STANDING COUNSEL FOR INCOME TAX, Advocate [OPUC] 9. One CC to SRI T.CHAITANYA KUMAR, Advocate [OPUC] 10.Two CD Copies SA GJP 4v

HIGH COURT DATED: 0110912026 ORDER t.A.NO.1 0F 2026 IN WP.No.27363 of 2024 ALLOWING THE I.A. M t1E SI4 o il P tl c u SEP \_ ^l T :rl.t lte

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