Sri Venkatesh Vorsu vs. The Assistant Commissioner of Income Tax

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WP/28532/2024HC TelanganaHBHC01055373202430 April 2025Bench: P.SAM KOSHY,NARSING RAO NANDIKONDA4 pages
AI SummaryPartly Allowed

What did the High Court hold?

The High Court allowed IA No. 1 of 2026, thereby reviving Writ Petition No. 28532 of 2024. The Court reasoned that the Supreme Court, in its decision dated 10.04.2026, had remitted all matters concerning faceless proceedings to the respective High Courts, permitting petitioners to question the constitutional validity of Section 147-A of the Income Tax Act. Given this development, the Court found a strong case for revival of the present writ petition. The operative direction is the allowance of the IA and the restoration of the writ petition for fresh adjudication, without costs. No issues were expressly left undecided.

What were the facts?

The respondent, Sri Venkatesh Vorsu, filed Writ Petition No. 28532 of 2024 challenging an order dated 30.04.2025. The petitioners, the Assistant Commissioner of Income Tax and the National Faceless Assessment Centre, subsequently filed IA No. 1 of 2026 seeking to revive or recall the order disposing of the writ petition. This application was filed in light of a Supreme Court decision dated 10.04.2026 in Income Tax Officer, Ward 2(1), Chandigarh & Ors. v. Tej Partap Singh. The High Court had previously disposed of the writ petition, granting liberty to either party to move for revival based on the outcome of Supreme Court matters concerning faceless proceedings. The Supreme Court's decision remitted such matters to the respective High Courts.

What were the issues?

1. Whether the Writ Petition No. 28532 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? (Question of procedure/mixed law and fact, turning on the implications of the Supreme Court's decision on faceless assessment proceedings). Contentions: Assessee (Respondent in IA): Not recorded. Revenue (Petitioners in IA): Argued that the Supreme Court's decision in the faceless batch matters, which remitted cases to High Courts for questioning the constitutional validity of Section 147-A of the Income Tax Act, necessitates the revival of the present writ petition. They relied on the Supreme Court's order dated 10.04.2026.

Which sections of the Income-tax Act were involved?

Section 147-A

AI-generated summary — verify with the full judgment below

Between: Sri Venkatesh Vorsu, S/o. Sri V. Mallaiah, age H.No.1-1-306/364, Sri Ram Nagar Colony, Roa s00062. t34r'.71 IN THE HIGH COURT FOR THE STATE OF TELANGANA AT HYDERABAD (Special Original Jurisdiction) 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 lA.No.1 OF 2026 IN WRIT PETITION NO: 28532 OF 2024 1. The Assistant Commissioner of lncome Tax, Circle - 13(1), Aayakar Bhavan, Basheerbagh, Hyderabad - 500004. 2. Assessment Unit, National Faceless Assessrnent Centre, lncome Tax Department, Ministry of Finani'e, Room No. 401 , 2nd Floor, E-Ramp, Jawaharlal Nehru Stadium, Delhi - 1 10 003. ...PETITIONERS/RESPONDENTS AND da dN bout 56 years, Occ. Business, o.3, Kapra, ECIL, Hyderabad - ...RESPONDENTSMRIT 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 30.04.2025 passed in W.P. No. 2853212024 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.

Counsel for the Petitioners: SRI K.SUDHAKAR REDDY, SR. SC FOR INCOME TAX Counsel for the Respondent: SRI A.V.RAGHU RAM 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.28532 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 Suprerne 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. //TRUE COPY// SD/- P.C.SULEKHA DEVI ASSISTANT REGISTRAR .l(>- SECTION OFFICER To 1. Sri Venkatesh Vorsu, S1o. Sri V. tr,4allaiah, aged about 56 years, Occ. Business, H.No.1-1-306/364, Sri Ram Nagar Colony, Road No.3, Kapra, ECIL, Hyderabad - 500062 2. The Assistant Commrssioner of lncome Tax, Circle - 13(1), Aayakar Bhavan, Basheerbagh. Hyderabad - 500004. 3. AssessmenI Unit, National Faceless Assessment Centre, lncome Tax Departmenr. I\,4inistry of Finance, Room No. 401 , 2nd Floor, E-Ramp, Jawaharlal Nehru Stadium, Delhi _ .l 10 003. t ,lx;.:r"o"j,;' officer' Posting section, High court for the state of relangana, at

:GTTE, 5. The Section Officer, Writ Division Bench Section, High Court for the State of Telangana, at Hyderabad. 6. One CC to SRI A.V.RAGHU RAM, Advocate [OPUC] 7. One CC to SRI K.SUDHAKAR REDDY, Sr. SC FOR INCOME TAX [OPUC] 8. Two CD Copies PSK TKS

HIGH COURT DATED: 0510812026 NOTE: LIST ON 27.08.2026 i\L C S ORDER lA.No.1 OF 2026 IN WP.No.28532 of 2024 ALLOWING THE IA AND RESTORING THE WRIT PETITION WITHOUT COSTS 1A'i AUB ? tIz B 1 Jo (,) )2\ fr C;: .I. , -s.'., 4,/ *..'/ r'' D \q ,h sFp;i t

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