PRIMARY AGRICULTURAL COOPERATIVE SOCIETY RAJESHWAR PURAM NELAKONDAPALLY vs. The income tax officer

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WP/27382/2024HC TelanganaHBHC01053244202401 May 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. 27382 of 2024. The Court noted that the Supreme Court, in its order dated 10.04.2026, had remitted all pending faceless proceedings matters to the respective High Courts, permitting the petitioners therein to question the constitutional validity of Section 147-A of the Income Tax Act. Given this development and the previous liberty granted by the High Court for revival, the Court was of the considered opinion that a strong case for revival had been made out. The operative direction is that IA No. 1 of 2026 stands allowed, leading to the revival of the writ petition for further adjudication.

What were the facts?

This case involves an interlocutory application (IA No. 1 of 2026) filed by the Income Tax Department (Petitioners/Respondents) seeking the revival of Writ Petition No. 27382 of 2024. The original writ petition was filed by the Primary Agricultural Cooperative Society Rajeshwar Puram (Respondent/Writ Petitioner) for the assessment year 2018-19. The High Court had previously disposed of the writ petition, granting liberty to the parties to seek revival based on the outcome of matters pending before the Supreme Court concerning faceless proceedings. The present application is filed in light of a Supreme Court order dated 10.04.2026, which remitted similar matters to the respective High Courts.

What were the issues?

1. Whether the present Writ Petition No. 27382 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? The Petitioners (Income Tax Department) argued that the Supreme Court, in a batch of faceless proceedings decided on 10.04.2026, remitted all such matters to the respective High Courts, allowing petitioners to question the constitutional validity of Section 147-A of the Income Tax Act. They contended that this order necessitates the revival of the present writ petition, which was previously disposed of with liberty to seek revival. The Respondent (Writ Petitioner) did not record any arguments in the provided text.

Which sections of the Income-tax Act were involved?

Section 147-A

AI-generated summary — verify with the full judgment below

134471 IN THE HIGH COURT FOR THE STATE OF TELANGANA AT HYDERABAD 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 tA NO. 1 0F 2026 IN WRIT PETITION NO: 27382 OF 2024 Between: '1 . The income tax officer, ward 'l , Khammam/ lncome Tax Office, Rajeev Gunt, Rajiv Chowk, Near Kinnerasani Theatre, Khammam Telangana State. 2. The Principal Chief Commissioner of lncome Tax Telangana and AP, 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 00'1 . 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 SOCIETY RAJESHWAR PURAIV NELAKONDAPALLY, Rep. 'By its Secretary BONTHA VEERABABU, S/o.VEERASWAMY BONTHA, Occupation. Business Aged about 36years, PJO. Rajeshwar Puram Nelakondapally , Khammam Dt-507160, Telangana, lndia. Assessment Y ear. 201 8-19 ...RESPONDENT/wRIT 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 01 .05.2025 passed in W.P. No. 2738212024 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 This Petition comrng on for hearing, upon perusing the petition and the Memorandum of grounds filed in support thereof and the order dt. 01.05.2025 in W.P.No 27382 of 2024 and upon hearing the arguments of SRI K. SUDHAKAR REDDY , Senior Standing Counsel for lncome Tax for the Petitioners lN lA NO. 1 ot 2026 and SRI T. CHAITANYA KUMAR, on behalf of Respondent in lA NO. 1 ol 2026 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.27382 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 Courls, permitting the petitioners therein to question the Constitutional validity of the provision under Section f47-A of lncome Tax Acl. 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 peftaining to the faceless proceedings. Given the fact that the Hon'ble Supreme Coud 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. ,TRUE COPY// SD/. A.H.S. GOWRI SHANKAR ASSISTANT REGISTRAR (<-.-- SECTION OFFICER To, 1 The tncome 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 Ap. iJfl:'rXt# rr rowers, ac Guaros,;r;;;'rlr;"iycreraoao - 5oo o2s,

--a 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 Secretary to the Government, Union of India, Department of Revenue, Ministry of Finance, New Delhi - 1 10 001 6. The Secretary, PRIMARY AGRICULTURAL COOPERATIVE SOCIETY RAJESHWAR PURAIV NELAKONDAPALLY, BONTHA VEERABABU, S/o.VEERASWAMY BONTHA, Occupation. Business Fl/O. Rajeshwar Puram Nelakondapally, Khammam Dt-507160, Telangana, lndia. Assessment Year. 2018-19 7. The Section Officer, Posting Section, High Court for the State of Telangana , Hyderabad 8. The Section Officer, Wrrt ( Non - Service ) Section, High Court for the State of Telangana , Hyderabad 9. The Section Officer, Writ Division Bench Section, High Court for the State of Telangana, Hyderabad '10.One CC to SRl. THANNERU CHAITANYA KUMAR Advocate IOPUCI 11.One CC to K. SUDHAKAR REDDY, (SENIOR SC FOR TNCOME TAX) loPUCl 12.fwo CD Copies bm GJP

HIGH COURT DATED: 0510812026 ORDER tA NO. 1 0F 2026 IN WP.No.27382 ot 2024 IA IS ALLOWED LtsT oN 27.08.2026 i,.re STAI6 .-ri* /'',.\- i,'.\, ,,5- )o L, 1 B A\l[ zut v\' z-'. !,; , J>11 -sl,' ir t DEsPa':t ILI )/, r.l \

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