PRIMARY AGRICUTURAL COOPERATIVE SOCIETY LTD MANNOOR vs. The Income Tax Officer

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WP/33475/2024HC TelanganaHBHC01064752202428 April 2025Bench: P.SAM KOSHY,NARSING RAO NANDIKONDA3 pages
AI SummaryRemanded

What did the High Court hold?

The High Court allowed I.A.No.1 of 2026, thereby recalling its earlier order dated 28.04.2025 in WP.No.33475 of 2024. The Court reasoned that given the Hon'ble Supreme Court had itself remitted all matters pending before it to the respective High Courts, a strong case for recalling the order had been made out. The Court noted that the earlier order had granted liberty to either party to move for revival subject to the outcome of Supreme Court matters. Consequently, the earlier order was recalled. The Court also granted an interim stay of the impugned order, in light of the Supreme Court's order in Diary No.2196 of 2026 and batch decided on 10.04.2026. The writ petition was directed to be listed along with the batch of similar matters.

What were the facts?

The Income Tax Department (Revenue) filed an interlocutory application (I.A.No.1 of 2026) seeking to recall an order dated 28.04.2025 passed by the High Court in WP.No.33475 of 2024. The recall was sought in light of a recent Supreme Court decision on 10.04.2026 concerning faceless proceedings, which remitted matters to respective High Courts and permitted 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, granting liberty to parties to move for revival based on the outcome of Supreme Court matters. The Revenue argued that the Supreme Court's remittance created a strong case for recalling the earlier order.

What were the issues?

1. Whether the order dated 28.04.2025 in WP.No.33475 of 2024 should be recalled, in light of the Supreme Court's decision in the faceless batch of cases decided on 10.04.2026, which remitted matters to High Courts and allowed challenges to Section 147-A of the Income Tax Act, 1961. Assessee's Contentions: The judgment does not record any specific contentions from the assessee (petitioner) regarding the recall application. The assessee was granted liberty to move for revival. Revenue's Contentions: The Revenue contended that the Supreme Court's decision to remit matters to High Courts and permit challenges to Section 147-A of the Income Tax Act, 1961, made out a strong case for recalling the earlier order of this Court. They relied on the Supreme Court's decision in the faceless batch of cases decided on 10.04.2026.

Which sections of the Income-tax Act were involved?

Section 147-A

AI-generated summary — verify with the full judgment below

HIGH COURT FOR THE STATE OF TELANGANA MAIN CASE No: WP.No.33475 of 2024 PROCEEDINGS SHEET Sl. No. Date ORDER OFFICE NOTE

09.09.2026 PSK,J & NNR,J Counsel for the petitioner : Ms.J.Sunitha, learned

Senior Standing Counsel for the Income Tax

Department

I.A.No.1 of 2026

I.A.No.1 of 2026 is filed by the respondent/Income Tax Department seeking for the recalling the order, dated 28.04.2025, in WP.No.33475 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 Income 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.

Transferred to i/o folder, before corrections, if any.

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 recalling the order dated 28.04.2025 has also been made out. Accordingly, IA No.1 of 2026 stands allowed and the earlier order stands recalled. WP.No.33475 of 2024

List along with batch.

Meanwhile, there shall be interim stay of the impugned order, in the light of the order granted by the Hon’ble Supreme Court vide its order in Diary No.2196 of 2026 and batch decided on 10.04.2026.

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PSK,J

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NNR,J

Nvl

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