Gaddam Yadagiri vs. Income Tax Officer

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WP/28221/2024HC TelanganaHBHC01054580202425 April 2025Bench: P.SAM KOSHY,NARSING RAO NANDIKONDA3 pages
AI SummaryPartly Allowed

What did the High Court hold?

The High Court allowed IA No. 1 of 2026, thereby reviving Writ Petition No. 28221 of 2024. The Court reasoned that the Supreme Court, in its decision dated 10.04.2026 concerning faceless proceedings, had remitted all such matters to the respective High Courts. This order specifically permitted petitioners to question the constitutional validity of Section 147-A of the Income Tax Act. Given that the Supreme Court itself has remitted these matters, the High Court found a strong case for the revival of the present writ petition. The operative direction is the allowance of the IA, leading to the restoration of the writ petition for fresh adjudication.

What were the facts?

The Income Tax Department (Petitioners/Respondents) filed an Interlocutory Application (IA No. 1 of 2026) seeking to recall/revive Writ Petition No. 28221 of 2024, which had been previously disposed of by the High Court. The basis for this application was a recent Supreme Court decision dated 10.04.2026 in Income Tax Officer, Ward 2(1), Chandigarh & Ors. v. Tej Partap Singh and connected batch matters. This Supreme Court order remitted matters concerning faceless proceedings to the respective High Courts, allowing petitioners to question the constitutional validity of Section 147-A of the Income Tax Act. The High Court had previously granted liberty to the parties to seek revival of the writ petition based on the outcome of the Supreme Court's faceless proceedings.

What were the issues?

1. Whether the present writ petition (WP No. 28221 of 2024) should be revived for fresh adjudication in light of the Supreme Court's order dated 10.04.2026. (Question of law and fact, concerning the procedural revival of a case). Assessee's Contention (Implicitly, through the filing of the IA): The assessee (Respondent/Petitioner in the writ petition) contends that the Supreme Court's decision necessitates the revival of the writ petition. The Supreme Court's order remitting faceless proceedings matters to the High Courts, allowing challenges to Section 147-A, forms the basis for this revival. Revenue's Contention (Implicitly, through the filing of the IA): The Revenue (Petitioners/Respondents in the writ petition) argues that the Supreme Court's decision in the faceless batch matters, which remitted cases to High Courts for adjudication on the constitutional validity of Section 147-A, creates a strong case for the revival of the present writ petition. The High Court had previously granted liberty to seek revival subject to the outcome of these Supreme Court matters.

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 (Special Original Jurisdiction) TUESDAY, THE FIRST DAY OF SEPTEMBER TWO THOUSAND AND TWENTY SIX PRESENT THE HONOURABLE SRI JUSTICE P.SAM KOSHY AND THE HONOURABLE SRI JUSTICE NARSING RAO NANDIKONDA l.A.No.1 ot 2026 IN WRIT PETITION NO: 28221 OF 2024 Between: 1. Income Tax Officer Ward '10(1), Hyderabad, lT Towers, AC Guards, Masab Tank, Hyderabad-500004. 2. The Principal Chief Commissioner of Income Tax - 1, AP and TS, 1Oth Floor, C.Block, l.T. Towers, 10-2-3, A.C. Guards, Hyderabad-500004. 3. The Assessment Unit, lncome _ Tax Department, National Faceless Assessment Centre, Delhi, IVlinistry of Finance, Room No. 401 , 2nd Floor, E- Ramp, Jawaharlal Nehru Stadium, Deihi-1 10003. ...PETITIONERS/RESPONDENTS AND Gaddam Yadagiri, S/o. G.Chandraiah, Aped aboul 42 years, Occupation. Pvt. Employee, Flat No.504, LN Srinivas Apartments, Street No.1, Begumpet, Telangana-500016. .,.RESPONDENT/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 Recall/revive the orders d|.25-04-2025 passed in W.P. No. 28221 oI 2024 lo file of this Hon'ble Court 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 and connected batch matters. Counsel for the Petitioner: SRI A.V.RAGHURAM

Counsel for the Respondents: Ms. B.SAPNA REDDY' Sr. SG FOR lT 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.28221 ol 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 of 2026 stands allowed. SD/- P.C.SULEKHA DEVI TANT REGISTRAR //TRUE COPY// ECTION OFFICER \,,/ The lncome Tax Officer Ward 10(1), Hyderabad, [T Towers, AC Guards, Masab Tank, Hyderabad-500004. The Principal Chief Commissioner of lncome Tax - 1, AP and TS, 1Oth Floor' C-Block, l.T. Towers, 10-2-3, A.C, Guards, Hyderabad-500004. The Assessment Unit, lncome Tax Department, National Faceless Assessment Centre, Delhi, t\,4inistry of Finance, Room No. 401 ,2nd Floor, E- Ramp, Jawaharlal Nehru Stadium, Deihi-1 '10003. The Section Officer, Writ Posting Section, High Court for the State of Telangana at Hyderabad. The Section Officer, Writ DB Section, High Court for the State of Telangana at Hyderabad. One CC to SRI A.V.RAGHURAM, Advocate [OPUC] One CC to SRI DUNDU SASHANK MANMOHAN, Advocate [OPUC] one cc to tvls. B.SAPNA REDDY, Sr. SC FOR lT [OPUC] Two CD Copies To, 1. 2. J. 4. 5. 6. 7. B. 9.

HIGH COURT DATED: 0110912026 ORDER l.A.No.1 ot 2026 IN WP.No.28221 ot 2024 ALLOWING THE I.A. t -lo L) 1 D SEP 2026 26 E SI4 5pr,Ti't r ^ * D {,,* L1 x l,h

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