PRIMARY AGRICULTURALCO OPERATIVE SOCIETY LIMITED vs. The income tax officer ward 1

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WP/31130/2024HC TelanganaHBHC01060337202428 April 2025Bench: P.SAM KOSHY,NARSING RAO NANDIKONDA4 pages
AI SummaryAllowed

What did the High Court hold?

The High Court allowed IA No. 1 of 2026, thereby reviving Writ Petition No. 31130 of 2024. The Court reasoned that the Supreme Court, in its order dated 10.04.2026, had remitted all matters pertaining to faceless proceedings to the respective High Courts, allowing petitioners to question the constitutional validity of Section 147-A of the Income Tax Act. Given that the High Court had previously granted liberty to seek revival pending the Supreme Court's decision, and the Supreme Court has now remitted such matters, a strong case for revival has been made out. The operative direction is the allowance of the interlocutory application for revival.

What were the facts?

The Income Tax Department (Petitioners) filed an application (IA No. 1 of 2026) before the High Court of Telangana at Hyderabad seeking to revive an earlier order dated 28.04.2025 in Writ Petition No. 31130 of 2024. The original writ petition was filed by the Primary Agricultural Cooperative Society Limited, Neradigonda (Respondent) for the Assessment Year 2018-19. The High Court had previously disposed of the writ petition, granting liberty to either party to seek revival based on the outcome of matters pending before the Supreme Court concerning faceless proceedings. The Department's application for revival was based on a Supreme Court order dated 10.04.2026, which remitted similar matters to respective High Courts for fresh adjudication.

What were the issues?

1. Whether the High Court should revive Writ Petition No. 31130 of 2024 for fresh adjudication, considering the Supreme Court's order dated 10.04.2026 in the faceless batch of cases. The Petitioners (Income Tax Department) argued that the Supreme Court's decision in the faceless batch, which remitted matters to High Courts for considering the constitutional validity of Section 147-A of the Income Tax Act, necessitates the revival of the present writ petition. They contended that the liberty granted by this Court for revival, subject to the outcome of Supreme Court matters, has now been fulfilled by the Supreme Court's order. The Respondent (Primary Agricultural Cooperative Society Limited) did not record any arguments in the judgment regarding the revival application.

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 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 IA NO. 10F 2026 IN WRIT PETITION NO: 311300 F 2024 Between: New Delhi - 110 001' 5. The Union of lndia, Department of Revenu PetitionunderSectionl5lCPCprayingthatinthecircumstancesstatedinthe affidavit filed in support of the petition, the High court may be pleased to revive/recall the order dated 28'042025 in WP No 31130 of 2024 for fresh adjudication considering the Order dated 10 04 2026 passed by the Hon'ble 1 . The lncome Tax Officer Ward 1 , Nirmal' Nirmal - 504106 Telangana' Telangana State. z. fn" Fi""lpal Chief Commissioner of lncome Tax' Telangana an! f,!' -' HyOeraOaO, lT Towers, nC Cu'rOs, Masab Tank' Hyderabad - 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 n"*nr", Ministry of Finance, Government of lndia' Secretariat Buildings' Represented by its SecretaV to !h9- Government' ", Mini.try of Finance, New Delhi - 110 001 ' ...PETITIONERS AND PRIIVIARYAGRICULTURALcooPERATIVESoCIETYLI[/ITED,NERADIGoNDA' h;;.";y Cio ennr r'rnCnsiusFleN, S/o BARE cHINNAIAH' occupation' Business, Aged about +e V"rrt, FVO Neradigond3.Pott adilbad dist ' ADILABAD noilneAo slo+oot , Telan[ana' lndia Assessment Year' 2018-19 ...RESPONDENTS

Supreme Court in lncome Tax Officer, Ward 2(1), Chandigarh & Ors. v. Tej Partap Singh and connected batch matters Counsel for the Petitioners: MS. J SUNITHA (JUNIOR SC FOR INCOME TAX) Counsel forthe Respondents: SRl. THANNERU CHAITANYA KUMAR The Court made the following: ORDER lA No.l of 2026 is filed by the respondent/lncome Tax Department seeking for the restoration of present Writ Petition No.31130 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 mafters 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 liberiy to the either of the parties to move proper apptication for revival, subject to the outcome of the matters pending before the Hon'bte 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 Courls. We are of the considered opinion that a strong case for revival of the present writ petition has also been made oul Accordingly, lA No.l of 2026 stands allowed. SD/. T.SRIDEVI ASSISTANT REGISTRAR //TRUE COPY// 1 \ \ SECTION OFFICER To, I' ) z 1 2 The jncome Tax Officer Ward 'l , Nirmal, Nirmal - 504'106 Telangana, Telangana State. The Principal Chief Commissioner of lncome Tax, Telangana and A.p, Hyderabad, lT Towers, AC Guards, Masab Tank, Hyderabad - 500 029, Telangana The National Faceless Assessment Center, lncome Tax Department, New Delh i 3

4.

The Chairman, Central Board of Direct Taxes, Department of Revenue' Ministry of Finance, Government of lndia, secretariat Buildings, New Delhi - 110001 . 5. The Secretary to the Government, Union of lndia, Department of Revenue' Ministry of Finance, New Delhi - 110 001 . 6. ThC CEO BARE NAGABHUSHAN PRIMARY AGRICULTURALCO OPERATIVE SOCIETY LIMITED, NERADIGONDA, S/o BARE CHINNAIAH' Occupation. Business, R/O. Neradigonda post , ADILABAD ADILABAD 504001 , Telangana, lndia. Assessment Year' 2018-1s 7. The section officer, writ Division Bench, section High court for the state of Telangana, HYderabad 8. The slction 6fficer, posting section , High court for the state of Telangana , Hyderabad 9. One CC to SRl. THANNERU CHAITANYA KUMAR Advocate [OPUC] 10.One CC to Ms. J. SUNITHA (SENIOR SC FOR INCOME TAX) [OPUC] 11.Two CD Copies bm TKS 4b

HIGH COURT DATED: 0110912026 ORDER r.A. NO. 1 0F 2026 IN WP.No.31130 of 2024 ALLOWING THE I.A ou 1 0 sEP 2[26 -.1----' -, ' - ilHr :' ' ''l I Pzo ) * * $ 1." I -/^J I e!^l >e o

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