Tondamnate Sahadevan, vs. Income Tax Officer Ward 14(1),
What did the High Court hold?
The High Court allowed the interlocutory application (I.A. No. 1 of 2026) filed by the Income Tax Department. The Court found that a strong case had been made out for recalling the earlier order dated 30.04.2025. This decision was based on the Supreme Court's directive dated 10.04.2026, which remitted all matters pending before it concerning faceless proceedings to the respective High Courts. This Supreme Court order permitted petitioners to question the constitutional validity of Section 147-A of the Income Tax Act, 1961. The High Court's earlier order in the writ petition had already granted liberty to the parties to move for revival, subject to the outcome of the Supreme Court matters. Consequently, the earlier order dated 30.04.2025 was recalled.
What were the facts?
The Income Tax Department (respondent) filed an interlocutory application (I.A. No. 1 of 2026) seeking to recall an order dated 30.04.2025 passed in Writ Petition No. 29541 of 2024. The original writ petition was filed by Tondamnate Sahadevan (petitioner). The Department's application was based on a recent Supreme Court decision dated 10.04.2026 in a batch of cases concerning faceless proceedings. The Supreme Court had remitted those matters to the respective High Courts, allowing petitioners to question the constitutional validity of Section 147-A of the Income Tax Act, 1961. The High Court had previously disposed of the writ petition with liberty to the parties to move for revival, subject to the outcome of the Supreme Court matters.
What were the issues?
1. Whether the order dated 30.04.2025 passed in W.P. No. 29541 of 2024 should be recalled in light of the Supreme Court's decision dated 10.04.2026 in the faceless proceedings batch matters. Assessee's Contention: The petitioner sought to recall the order dated 30.04.2025 to file for fresh adjudication, relying on the Supreme Court's order dated 10.04.2026 which remitted matters concerning faceless proceedings to High Courts for questioning the constitutional validity of Section 147-A of the Income Tax Act, 1961. Revenue's Contention: The Income Tax Department filed the I.A. seeking recall of the order dated 30.04.2025, citing the Supreme Court's decision dated 10.04.2026 which remitted similar matters to High Courts, permitting challenges to the constitutional validity of Section 147-A.
Which sections of the Income-tax Act were involved?
AI-generated summary — verify with the full judgment below
13447l IN THE HIGH COURT FOR THE STATE OF TELANGANA AT HYDERABAD MONDAY, THE SEVENTH DAY OF SEPTEMBER TWO THOUSAND AND TWENTY SIX PRESENT THE HONOURABLE SRI JUSTICE P.SAM KOSHY AND THE HONOURABLE SRI JUSTICE NARSING RAO NANDIKONDA |.A.NO.1 0F 2026 IN WRIT PETITION NO: 29 s41 0F 2024 Between: Tondamnate sahadevan,, s/o Late Venkatappa, Aged about 54 years, occupation' Oiiver, H.f.fo. B-2-O8OlDl1tc14A, Road No. '12, Banjara Hills, Hyderabad, Telangana - 500034. .....PETITIONER AND 1. lncome Tax Officer Ward 14(1),' Hyderabad, lT Tower, AC Guards' Masab Tank, Hyderabad-500004. 2. The Principal Commissioner of lncome Tax-1 , Hyderabad' 1Oth Floor' C-Block, l.i. Towers' '10-2-3, A.C. Guards, Hyderabad-500004' 3.TheAssessmentUnit,,lncomeTaxDepartment'NationalFaceless Assessment Centre, Delhi, Ministry of Finance' Room No 40l ' 2nd Floor' E-Ramp, Jawaharlal Nehru Stadium, Delhi-1 10003' .....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 Recall/revive the orders dl. 3o-o4-2)25 passed in w.P.No.29541 OF 2024 to 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.TejPartapSinghandconnectedbatchmatters,intheinterestofjustice.
Counsel for the Petitioner : Ms BOKARO SAPNA REDDY, LEARNED SENIOR STANDING COUNSEL FOR THE INCOME TAX DEPARTMENT Counsel forthe Respondents :SRl DUNDU MANMOHAN The Court made the following ORDER l.A.No.1 ot 2026 is filed by the respondenUlncome Tax Department seeking for the recalling the order, dated 30.04.2025, in WP.No.29541 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 Ccurts, permitting the petitioners therein to question the constitutional validity of the provision under Section 147-A of lncome Tax Act, 1961. 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'-bte Supreme Court to the respective High Courts, we are of the considered opinion that a strong case for recalling the order dated 30.04.2025 has also been made out. Accordingly, l.A.No.1 of 2026 stands allowed and the earlier order stands recalled. //TRUE COPY' 1. The lncome Tax Officer Ward '14(1), Hyderabad, lT Tower, AC Guards, Masab Tank, Hyderabad-500004. 2. The Princip,al Commissioner of lncome Tax- l, Hyderabad, 1Oth Floor, C-Block, l.T. Towers, 10-2-3, A.C. Guards, Hyderabad-500004. 3. The Assess;ment Unit,, lncome Tax Department, National Faceless Assessment Centre, Delhi, lvlinistry of Finance, Room No. 401, 2nd Floor, E-Ramp, Jawaharlal Nehru Stadium, Delhi-i 10003. 4. Tondamnate Sahadevan, S/o Late Venkatappa, Aged about 54 years, Occupation. Driver, H.No. B-2-686lDl1lG14A, Road No. 12, Banjara Hills, Hyderabad, --elangana - 500034. SD/. A.JAYASREE AS S I STAN TI,'R E G I STRAR I \ SECH6N OFFIcER To
SA TKS 5. The Section Officer, Writ DB Section, High Court for the State of Telangana at Hyderabad. 6. The Section Officer, Writ Posting Section, High Court for the State of Telangana at Hyderabad. 7. One CC to SRI DUNDU MANMOHAN, Advocate [OPUC] B. One CC to Ms. BOKARO SAPNA REDDY LEARNED SENIOR STANDING COUNSEL FOR THE INCOME TAX DEPARTMENT [OPUC] 9. Two CD Copies ,&_
HIGH COURT DATED: 0710912026 List alons with batch ORDER I.A.NO.1 0F ,2026 IN WP.No.29541 of 2024 ALLOWING THE I.A. 1? tcg't: -tt{E SIA g SEP zffi t)r c o l! IIll P2 t ) .A * * -'J - ----_t.:.Tc'i.( ai i1 lo'Iha
More judgments on Section 147-A
- Pushkar Vishwas, Bulandshahr vs Income Tax Officer Ward 3(3), BulandshahrITA 5661/DEL/2025[2011-12]Status: Disposed11 Nov 2025AY 2011-12
- Jaivir, Sonepat vs Income Tax Officer, Ward -1, SonepatITA 3275/DEL/2025[2012-13]Status: Disposed12 Sept 2025AY 2012-13
- Impressions Services Private Limited, Delhi vs ADIT Circle 10(1), DelhiITA 3275/DEL/2023[2018-19]Status: Disposed5 Mar 2025AY 2018-19
- Commissioner of Income-Tax vs Sadhuram G AndaniITR/103/19955 Dec 2014
- C.I.T vs Motichand Virpal ShahITR/36/20037 Nov 2014
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