PRIMARY AGRICULTURAL COOPERATIVE CREDIT SOCIETY vs. The income tax officer ward 1

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WP/28960/2024HC TelanganaHBHC01056209202401 May 2025Bench: P.SAM KOSHY,NARSING RAO NANDIKONDA4 pages
AI SummaryRemanded

What did the High Court hold?

The High Court allowed I.A. No. 1 of 2026, thereby reviving Writ Petition No. 28960 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. This order specifically permitted petitioners to question the constitutional validity of provisions like Section 147-A of the Income Tax Act. Given that the Supreme Court itself has remitted such matters, the High Court found a strong case for reviving the present writ petition. The operative direction is the allowance of the interlocutory application, leading to the restoration of the writ petition for fresh adjudication.

What were the facts?

The Income Tax Officer, Ward 1, Khammam, along with other revenue authorities, filed an interlocutory application (I.A. No. 1 of 2026) seeking to revive/recall an order dated 01.05.2025 passed in Writ Petition No. 28960 of 2024. The original writ petition was filed by the Primary Agricultural Cooperative Credit Society, Narayanapuram. The revenue's application is based on a Supreme Court order dated 10.04.2026 in the case of Income Tax Officer, Ward 2(1), Chandigarh & Ors. v. Tej Partap Singh. This Supreme Court order remitted matters concerning faceless proceedings to the respective High Courts for fresh adjudication. The High Court had previously disposed of the writ petition with liberty to move for revival, subject to the outcome of Supreme Court matters on faceless proceedings.

What were the issues?

1. Whether the present Writ Petition No. 28960 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. Assessee's Contentions: The judgment does not record any specific contentions from the assessee (Primary Agricultural Cooperative Credit Society, Narayanapuram) in relation to the I.A. filed by the revenue. The assessee is the respondent/writ petitioner in the original writ petition. Revenue's Contentions: The revenue (Income Tax Officer and other authorities) contended that the Supreme Court's decision in the faceless batch of cases, which remitted matters to the High Courts, warrants the revival of the present writ petition. They rely on the Supreme Court's order permitting petitioners to question the constitutional validity of Section 147-A of the Income Tax Act.

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 JUST]GE P.SAM KOSHY AND THE HONOURABLE SRI JUSTICE NARSING RAO NANDIKONDA i.A.NO.1 0F 2026 IN WRIT PETITION NO: 28960 OF 2024 Between: 1. The lncome 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 Guardsl Masab Tank, Hyderabld - 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 - 110 001. 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 CREDIT SOCIEry, NARAYANAPURAM, Rep. By its Secretary Madhavarapu Venkateswarlu, S/o. Sreenivasa Rao Madhavarapu, Occupation. Business, Aged about 31 years, Ri/O. Erative Credit Society Narayanapuram, At Narayanapuram Bonakal Mandal Khammam 507204, Telangana, lndia. ..,.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. 28960/2024 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 coming on for hearing, upon perusing the petition, affidavit and Memorandum of grounds in support thereof, and upon hearing the arguments of SRI T.CHAITANYA KUMAR, Counsel for the Petitioners SRI K.SUDHAKAR REDDY, SENIOR STANDING COUNSEL FOR INCOME TAX on behalf of Respondent. The Court made the following: ORDER l.A.No.1 ot 2026 is filed by the respondent / lncome Tax Department seeking for the restoration of present Writ Petition No.28960 ol 2024 in terms of recent decision of the Hon'ble Supreme Court in the faceless batch which was decided on 10-4-2026, 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, l.A.No.1 oI 2026 stands allowed. //TRUE COPY// SDI M. OSMAN ALI BAIG AqslsTANr REGISTRAR \\f I \LE,o" oFFrcER t To 1 The lncome Tax Officer Ward '1 , Khammam / lncome Tax Office, Rajeev cunt, Rajiv Chowk. Near Kinnerasani Theatre, Khammam Telangana State. The Principal Chief Commis_sioner of lncome Tax, Telangana and A.p, Hyderabad, lT Towers, AC Guards, Masab Tank, ifyOeraO"aO _ ;OO b;b, Telangana. 2

SA TJ 3. The National Faceless Assessment Center, lncome Tax Department, New Delhi. 4. The Chairman, Central Board of Direct Taxes, Department of Revenue, Ministry of Finance, Government of lndia, Secretariat Buildings, New Delhi - 110 001. 5. The Secretary to Government, Union of lndia, Department of Revenue, Ministry of Finance, New Delhi - 110 001 . 6. The Section Officer, D.B. Section, High Court for the State of Telangana at Hyderabad. 7. The Section fficer, Posting Section, High Court for the State of Telangana at Hyderabad. 8. One CC to SRI T.CHAITANYA KUMAR, Advocate [OPUC] 9. One CC to SRI K.SUDHAKAR REDDY, SENIOR STANDING COUNSEL FOR INCOME TAX Advocate [OPUC] 10.Two CD Copies w

HIGH COURT DATED: 0510812026 List on 27-8-2026 ORDER l.A.NO.1 0F 2026 IN WP.No.28960 of 2024 ALLOWING THE I.A. -r. c9!'tt"'' t\ 1 E n, IJL E 5 2 E D T l] A1 s A F E s r 2 A e q .)o 1c) 7zo * \)- frv" .L *

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