PRIMARY AGRICULTURAL CO-OPERATIVE SOCIETY LIMITED MAHAMMADAPUR vs. The Income Tax Officer Ward-I,

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WP/33508/2024HC TelanganaHBHC01064781202428 April 2025Bench: P.SAM KOSHY,NARSING RAO NANDIKONDA3 pages
AI SummaryRemanded

What did the High Court hold?

The High Court allowed the application filed by the Income Tax Department (Revenue) to recall its earlier order dated 28.04.2025 in WP.No.33508 of 2024. The Court reasoned that the Supreme Court's decision in the 'faceless batch' on 10.04.2026, which remitted similar matters to the respective High Courts and permitted challenges to the constitutional validity of Section 147-A of the Income Tax Act, 1961, made out a strong case for recalling the order. The High Court noted that it had previously granted liberty to the parties to seek revival of the writ petition subject to the outcome of the Supreme Court matters. Consequently, the earlier order was recalled. The Court also granted an interim stay of the impugned order, in line with the Supreme Court's order in Diary No.2196 of 2026 and batch. The writ petition was listed along with a batch of similar matters.

What were the facts?

The Income Tax Department (Revenue) filed an application (I.A.No.1 of 2026) seeking to recall an earlier order dated 28.04.2025 passed in WP.No.33508 of 2024. The Revenue's application was based on 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 seek revival based on the outcome of Supreme Court matters related to faceless proceedings. The Revenue contended 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.33508 of 2024 should be recalled in light of the Supreme Court's decision on faceless proceedings. The Revenue argued that the Supreme Court's decision, which remitted matters to High Courts and allowed challenges to the constitutional validity of Section 147-A of the Income Tax Act, 1961, provided a strong basis for recalling the earlier order. The Revenue relied on the Supreme Court's order in the 'faceless batch' decided on 10.04.2026. The judgment does not record any specific arguments from the assessee (petitioner) on this issue, other than the initial liberty granted to move for revival.

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. 33508 of 2024 PROCEEDINGS SHEET Sl. No. Date ORDER OFFICE NOTE

09.09.2026 PSK,J & NNR,J Counsel for the petitioner : Ms.B.Sapna Reddy, 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.33508 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.33508 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.

________

PSK,J

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NNR,J

Nvl

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