PRIM/ IRY AGRICULTURAL COOPERATIVESOCIETYBETHUPALLI GANGARAM vs. The Income tax officer ward 1

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WP/27445/2024HC TelanganaHBHC01053203202401 May 2025Bench: P.SAM KOSHY,NARSING RAO NANDIKONDA4 pages
AI SummaryRemanded

What did the High Court hold?

The High Court has not decided the merits of the case. Instead, it has listed the writ petition for further hearing on 27.08.2026, along with a batch of similar cases. In the interim, the Court has granted a stay on the impugned orders. This interim stay is granted in light of an order passed by the Hon'ble Supreme Court in Diary No. 2196 of 2026 and batch, decided on 10.04.2026. The specific reasoning for the interim stay is linked to the Supreme Court's order, which is not detailed in this excerpt. No finding has been made on the validity of the notices or the arguments presented by the assessee.

What were the facts?

The petitioner, Primary Agricultural Cooperative Society Bethupalli Gangararn, for Assessment Year 2019-20, filed a writ petition before the High Court for the State of Telangana at Hyderabad. The petition challenges a notice dated 05.04.2023 issued under Section 148A(d) of the Income Tax Act and a consequential notice dated 05.04.2023 under Section 148 of the Act. The petitioner contends that these notices were issued by the Income Tax Officer (1st respondent) instead of the National Faceless Assessment Center (3rd respondent), making them void, illegal, and contrary to the Income Tax Act and principles of natural justice. The respondents include various income tax authorities and the Union of India. The High Court has listed the matter for further hearing on 27.08.2026 and granted an interim stay of the impugned orders.

What were the issues?

1. Whether the notices dated 05.04.2023, issued under Section 148A(d) and Section 148 of the Income Tax Act, 1961, are void, illegal, and contrary to the provisions of the Act and principles of natural justice, specifically concerning the authority issuing them. The Assessee (Petitioner) argued that the notices were issued by the Income Tax Officer (1st respondent) instead of the National Faceless Assessment Center (3rd respondent). This, according to the assessee, renders the notices void, illegal, and in violation of the Income Tax Act and principles of natural justice. The assessee seeks a writ of Mandamus declaring the impugned notices as such. The Revenue (Respondents) did not record any specific arguments in the provided judgment excerpt. The judgment only notes that the matter is listed for further hearing and an interim stay has been granted.

Which sections of the Income-tax Act were involved?

Section 148A,Section 148

AI-generated summary — verify with the full judgment below

5 IN THE HIGH COURT FOR THE STATE OF TELANGANA AT HYDERABAD (Special Original Jurisdiction) WEDNESDAY, THE TWELFTH DAY OF AUGUST TWO THOUSAND AND TWENTY SIX PRESENT THE HONOURABLE SRI JUSTICE P.SAM KOSHY AND THE HONOURABLE SRI JUSTICE NARSING RAO NANDIKONDA WRIT PETITION NO: 271145 OF 2024 Between: PRIMARY AGRICULTURAL COOPERATIVESOCIETYBETHUPALLI GANGARAM, Rep. By lts Secretary Cheepu Veeraswamy, S/o. Sanjeevaiah Cheepu, Occupation.Business Aged about slyears, Fyo.s-l 16 Bethup alle KHAIVMAM BathupalliGanagaram 8.0 507303, Telangana, lndia. Assessment Year.2019-20 WRIT PETITIONER AND 1. The Income 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, IVinistry of Finance, Government of lndia, Secretariat Buildings, New Delhi / 1 10 001. 5. The Union of lndia, Represented by its Secretary to the Government, Department of Revenue, Ministry of Finance, New Delhi / 1 10 001. RESPONDENTS

6 Petition under Artrcle 226 of the constitution of lndiir praying that in the circumstances stated in the affidavit filed therewith, the High cou( may be pleased to issue an appropriate writ, order or direction more particularl.y one in the nature of writ of Mandamus, declaring the impugned notice dated. 05.04 2o23for A.y. 2o1gl2o passed u/s 148A(d) of the Act vide DtN No. lrBA/AST/F/148A1202312411051891 799(1 )and the consequentiat notice u/s 148 datedO5 04 2023 vide DtN No. trBtuAST/st148 1t2023t24/10ti893096(1)issued by the JAO(1st respondent) instead of FAo(3'd respondent),as void, ilegar, and contrary to the provisions of lncome/tax Act and contrary to ther principles of Natural Justice Counsel for the Petitioner: SRI.T. CHAITANYA KUMAR Counsel for the Respondents: SRI KAMASANI SUDHAKAR REDDY, (SrSC FoR TNCOME'r-Ax) The Court made the following: ORDER List on 27.08.2026 along with batch. Meanwhire, there shal be interim stay of the impr"rgned order, in the light of the order granted by the Ho'nble supreme court vide its order in Diary No.2196 of 2026 and batch decided on,lO.04.2026 StY. L. VIJAYA LAXMI ASSISTANT REGISTRAR ,TRUE COPY// To, SECTION OFFICER 1 The lncome tax officer ward 1, Khammam/ rncome Tax office, Rajeev Gunt, Rajiv Chowk, Near Kinnerasani Theatre, Khammam Telargana Stat,e. The Principal Chief Commissioner of lncome Tax _ Telangana and A.p Hyderabad, lT Towers, AC Guards, Masab Tank, HylerabJd - 500 O2g, Telangana. 2 3. The National Facel Delhi. 4. The Chairman, Ce Ministry of Finance, 1 10 001. ess Assessment Center, lncome Tax Department, New ntral Board of Direct Taxes, Department of Revenue, Government of lndia, Secretariat Buildings, New Delhi /

7 5- The Secretary to the Government, Union of lndia, Flnance, New Delhi / 110 001 . Revenue, Ministry of 6. The section officer writ Division Bench section High court for the state of Telangana, Hyderabad 7. The section officer, Posting Section, High court for the State of rerangana, at Hyderabad. 8. One CC to SRl. THANNERU CHAITANYA KUMAR Advocate tOpUCl 9. One CC to SRl. KAMASANT SUDHAKAR REDDY, SENTOR SC rOn INCOME TAX DEPARTIVENT[OPUC] 10.Two CD Copies bm TKS

8 TWO DRAFTS HIGH COURT DATED: 1210812026 ORDER WP.No.27445 of 2024 DIRECTION T .,4{{n E 5T4r ST,A,T f 'rc JlJ [? sl P 2[2[ o ?. -lr Ltsr oN 27.08.2026 AL TCH .,f e lrr .'} I rl

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