PACS BIDRELLY HQ MUDHOLE vs. The Income Tax Officer Ward 1

13447 1 IN THE HIGH COURT FOR THE STATE OF TELANGANA AT HYDERABAD (Special Original Jurisdiction) WEDNESDAY, THE FIFTH DAY OF AUGUST TWO THOUSAND AND TWENTY SIX PRESENT THE HONOURABLE SRI JUSTICE P.SAM KOSHY AND THE HONOURABLE SRIJUSTICE NARSING RAO NANDIKONDA lA.No.1 OF 2026 IN WRIT PETITION NO: 33527 OF 2024 Between: 1. The lncome Tax Officer Ward 1, Nirmal/ lncome Tax Office, Nirmal, Nirmal, Hyderabad 504101 , Telangana. 2. The Principal Chief Commissioner of lncome Tax, Telangana and A.p, Hyderabad, lT Towers, AC Guards, Masab Tank, Hyderabad - 50002g, Telangana. 3. The Central Board of Direct Taxes, Represented by its Chairman, Department of Revenue, lVinistry of Finance, Government of lndia, Secretariat Buildings, New Delhi - 110 001. 4. The National Faceless Assessment Center, lncome Tax Department, New Delhi. 5. The Union of lndia, Represented by its Secretary to the Govemment, Department of Revenue, Ministry of Finance, New Delhi - 1'10 0Ol . ...PETITIONERS AND PACS BIDRELLY HQ MUDHOLE, Rep. by the CEO NADTPOLLA SAYA REDDY, S/o. NADIPOLLA RAMULU, Aged about 52 years, Occupation. Business, Fyo. 4 '16 NEAR BUS STAND, MUDHOLE, ADTLABAD SO41OZ, Telangana, lndia. PAN. AACAPTl 72R, Assessment Year. 20'18-19 ...RESPONDENT Petition under Section '15l CPC praying that in the circumstances stated in the affidavit filed in support of the petition, the High Court may be pleased to revive/recall the order dated 28.04.2025 in WP No 33527 ol 2024 for fresh adjudication considering the Order dated 10.04.2026 passed by the Hon'ble 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, SENTOR SC FOR TNCOME TAX Counsel for the Respondent: SRI THANNERU CHAITANYA KUMAR The Court made the following: ORDER lA No.1 of 2026 is filed by the respondenUlncome Tax Department seeking for the restoration of present writ petition No.33527 ol 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 lncome Tax Act. This court while disposing of the instant writ petition at the first instant, had granted the liberty to the either of lhe 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 gupreme 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 revivar of the present writ petition has also been made out. Accordingly, lA No.1 of 2O26 stands allowed. SD/- M.NAGAMANI ASSISTANT REGISTRAR //TRUE COPY// (_v To SECTION OFFICER Ms. PACS BIDRELLY HQ MUDHOLE, Rep. by the CEO NAD|POLLA SAYA REDDy, S/o NAD|pOLLA RAMULU Aged about 52 years, Occupation. Business, Rlo 4 16 NEAR BUS STAND, MUDHOLE, nOfLnenD iiaid2, rera nsa na, tndia pAN. AAC Ap7 1 7_2R, Ar.;r;;;ni; ar. 20 1 B_1 9 The Section Officer, Writ D Terangana, at Hyderabad. )ivision Bench Section, High court ioiine strte or one CC to SRr THANNERU CHAITANyA KUMAR, Advocate IOPUCJ 2 3

4 5 PSK. TKS One CC to Ms. J.SUNITHA, SENIOR SC FOR INCOME TAX [OPUC] Two CD Copies

HIGH COURT DATED: 0510812026 ORDER lA.No.1 OF 2026 IN WP.No.33527 of 2024 ALLOWING THE IA AND RESTORING THE WRIT PETITION WITHOUT COSTS NOTE: LIST ON 27.08.2026 1 [ tuB 2028 5c) ..;.' .io* 1,3E 5TAf6' D ) ) i..t\\ 9z * 5 PAT