PRIMARY AGRICULTURAL COOPERATIVE CREDIT SOCIETY LIMITED vs. The Income Tax Officer

PDF · subscribers
WP/32166/2024HC TelanganaHBHC01062325202401 May 2025Bench: P.SAM KOSHY,NARSING RAO NANDIKONDA4 pages
AI SummaryRemanded

What did the High Court hold?

The High Court of Telangana at Hyderabad, in its order dated August 12, 2026, did not decide the merits of the case. Instead, it granted an interim stay of the impugned assessment order dated March 28, 2024. This interim relief was granted in light of an order passed by the Hon'ble Supreme Court in Diary No. 2196 of 2026 and batch, decided on April 10, 2026. The High Court has listed the matter for further hearing on August 27, 2026, along with a batch of similar cases. Therefore, no finding has been reached on the validity or legality of the assessment order itself, nor has any specific reasoning been provided by the High Court at this stage beyond the grant of the interim stay based on the Supreme Court's directive.

What were the facts?

The petitioner, Primary Agricultural Cooperative Credit Society Limited, Shankarampet A, is challenging an assessment order dated March 28, 2024, passed by the National Faceless E-Assessment Centre for Assessment Year 2018-19. The assessment determined the total income at Rs. 5,14,13,319/-. The petitioner contends that this order is arbitrary, illegal, without jurisdiction, and violative of principles of natural justice and constitutional provisions. The writ petition seeks to set aside this assessment order. The matter was listed before the High Court of Telangana at Hyderabad. The High Court, in its order dated August 12, 2026, granted an interim stay of the impugned order, referencing a Supreme Court order.

What were the issues?

1. Whether the assessment order dated March 28, 2024, passed by the National Faceless E-Assessment Centre for Assessment Year 2018-19, determining the total income at Rs. 5,14,13,319/-, is arbitrary, illegal, bad in law, without jurisdiction, void-ab-initio, and violative of the principles of natural justice, Articles 14, 19(1)(g), and 265 of the Constitution of India, and Section 148A of the Income Tax Act, 1961? Assessee's Contention: The assessee argues that the assessment order is flawed on multiple grounds, including being arbitrary, illegal, lacking jurisdiction, and violating fundamental rights and statutory provisions. Revenue's Contention: The judgment does not record specific arguments made by the revenue at this stage. The revenue is represented by learned senior counsel.

Which sections of the Income-tax Act were involved?

Section 148A,Section 144

AI-generated summary — verify with the full judgment below

13447 | IN THE HIGH COURT FOR THE STATE OF TELANGANA AT HYDERABAD (Special Original Jurisdiction) WEDNESDAY, THE TWELFTH DAY OF AUGUST TWO THOUSAND AND TWENTY SIX PRESENT THE HONOURABLE SRI JUSTICE P.SAM KOSHY AND THE HONOURABLE SRI JUSTICE NARSING RAO NANDIKONDA WRIT PETITION NO: 32166 OF 2024 Between: PRIMARY AGRICULTURAL COOPERATIVE CREDIT SOCIETY LIMITED, SHANKARAMPET A, Rep. by the Secretary UPPARI RAVINDER, S/o. UPPARI SATHAIAH, Aged about 37 years, Occupation. Business, F/o. PACS SHANKARAMPET A, SHANKARAIVIPET A, MEDAK 502271, Telangana, lndia. PAN : tutuqBP09280Q, Assessment year ; 2018-19 .....PETITIONER AND 1. The lncome Tax Officer, Ward 1, Sangareddy lncome Tax Office, Veerabhadra Nagar, New Bus Stand, Veerabhadra Nagar, Sangareddy 502001 , Telangana. 2. The Principal Chief Commissioner of lncome Tax - Telangana and A.P., Hyderabad, lT Towers, AC Guards, Masab Tank, Hyderabad - 500028, Telangana. 3. 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 . 4. The National Faceless Assessment Centre, lncome Tax Department, New Delhi. 5. The Union of lndia, Represented by its Secretary to the Government, Department of Revenue, Ministry of Finance, New Delhi - 'l 10 001 . .....RESPONDENTS Petition Under Article 226 of lhe Constitution of lndia praying that in the circumstances stated in the affidavit filed therewith, the High Court may be pleased to issue an appropriate writ, order or direction more particularly one in the nature of

writ Mandamus, declaring the order passed by the income tax authorities National Faceless E-Assessment centre completed the assessment U/S 141 t.w.s 144 Date of 2810312024, DIN |rBA/ASTtst147t2o23-24/i063586082(1) for the Assessment Year 2018-'19 determining the total income of Rs. 5,14,13,319/- as arbitrary, illegal, bad in law, without jurisdiction, void-ab-initio, violative of the principles of natural justice apart from being violative of Articles ta, 19(1Xg) and 265 of the constitution of lndia and Sec. 148A of the lncome Tax Act, 1961 , and consequenfly set aside the same in the interests of justice. Counsel for the Petitioner : SRI THANNERU CHAITANYA KUMAR Counsel for the Respondents : Ms J.SUN|THA, LEARNED SENIOR COUNSEL FOR THE TNCOME TAX) The Court made the following ORDER List on 27-8-2026 along with batch. Meanwhile, there shail be interim stay of the impugned order, in the right of the order granted by the Hon'bre supreme court vide its order in Diary No.2196 ot 2026 and batch decided on 10-4-2026. SD/-M.OSMAN ALI BAIG ASSISTANT REGISTRAR /iTRUE COPY' To SECTION OFFICER 1 . The lncome Tax Officer, Ward 1 , Veerabhadra Nagar, New Bus Stand, 502001 , Telangana. Sangareddy lncome Veerabhadra Nagar, Tax Office, Sangareddy 2. The Principal chief commissioner of rncome Tax - Terangana and A.p., Hyderabad, tT Towers, AC Guards, Masab Tank, Hyderibad _ 500OrB, Telangana. 3. The Chairman, Central Board of Direct Taxes, Department of Revenue, Ministry of Finance, Government of rndia, secretariat Buirdings, New Derhi - '1 10 001 . 4. The National Faceless Assessment Centre, lncome Tax Department, New Delhi. 5. The Secretary to the Government, Union of lndia, Department of Revenue, Ministry of Finance, New Delhi - 1 1O OOI . 6. The section officer, D.B. Section, High court for the state of relangana at Hyderabad. 7. The Section officer, Posting Section, High court for the State of rerangana at Hyderabad.

SA 8. One CC to SRI THANNERU CHAITANYA KUMAR, Advocate IOPUC] 9. One CC to Ms. J.SUNITHA (SENloR SC FOR INCOME TAX) [OPUC] 10.Two CD Copies YV

HIGH COURT DATED: 1210812026 ORDER WP.No.32166 of 2024 INTERIM STAY. 1 iL nE slarA o ( {.- ) _)i '+ za 2026 0tI 12 * * \to L ctQ(elo X.r; \>

More judgments on Section 148A

All 3,543 judgments and leading authorities on Section 148A →

Recent GST High Court judgments

Search GST case law →