Mr Gangadhar GoudPadala vs. Assessment Unit, Income Tax Department,

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 SRIJUSTICE P.SAM KOSHY AND THE HONOURABLE SRI JUSTICE NARSING RAO NANDIKONDA tA NO. 1 0F 2026 IN WRIT PETITION NO: 28027 OF 2024 Between: 1. Assessment Unit, Income Tax Department, National e-Assessment Center, New Delhi, Room No. 401, 2nd Floor, E-Ramp, Jawaharlal Nehru Stadium, New Delhi - 1 10 003. 2. The lncome Tax Officer, Ward 1, Ni.zamabad, lncome Tax Office, 6-2-156/3, Subhash Nagar, Nizamabad - 503 002, Telangana. 3. The Principal Chief Commissioner of lncome Tax, Andhra Pradesh and Telangana, Hyderabad, Room No.. 922, gth Floor, 'B' Block, l.T.Towers, 10-2-3, AC Guards, Hyderabad - 500 004, Telangana ... PETITIONER AND Mr Gangadhar GoudPadala, S/o. Mr. Raja Goud Padala, aged 64 years, Occ Government Teacher, Rlo.6-77, Velpur, Nizamabad - 503 31 1, Telangana, ... RESPONDENTS 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 /recail the order dated 29.04.2025 in wP No 28027 of 2024 lor fresh adjudication considering 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 and connected batch mafters

This Petition coming on for hearing, upon perusing the petition and the Memorandum of grounds filed in support thereof and the order dt.2g.O4.2O2S in W.P No.28027 of 2024 and upon hearing the arguments of Ms J. SUNITHA ,- Senior Standing Counsel for lncome Tax for the Petitioners lN lA NO. 1 of 2026 and SRI A.V. A SIVA KARTIKEYA, on behalf of Respondent in lA NO. 1 ot 2026 The Court made the following: ORDER lA No.1 ol 2026 is filed by the respondenUlncome Tax Department seeking for the restoration of present Writ Petition No.28027 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.1 ot 2026 stands allowed. //TRUE COPY// SD/. A.GOWRI SHANKAR ASSISTANT REGISTRAR \--./ To, SECTION OFFICER Assessment Unit, lncome Tax Department, National e-Assessment Center, New Delhi, Room No. 401,2nd Floor, E-Ramp, Jawaharlal Nehru Stadium, New Delhi - 1 10 003. 1 2. The tncomeTaxOfficer,.Ward 1, Nizamabad, lncome Tax Ofttce,6_2_15613, Subhash Naqar. \izamabad _ 503 002, i;;;;r;r." . Il:^^11:",oar Chief Commrssroner of lncome Tz I etangana, Hyderabad 10.2.3:;;i,,,;;til"ff :li.i,i;s;it,,"H;;:l,trH:x_:1:$:,T_:r

HIGH COURT DATED: 0510812026 ORDER IA NO. 1 0F 2026 IN WP.No.28027 ot 2024 IA IS ALLOWED LrsT oN 27.08.2026 1 c. ESP;it: ( ))) 1.',or(? .\ 1 B AUE 2125 zv 6' b * t ":o t) \ E 5rA