SREEDEVI SEELAM vs. The Income Tax Officer Ward 11(1)

PDF · subscribers
WP/35128/2024HC TelanganaHBHC01068078202428 April 2025Bench: P.SAM KOSHY,NARSING RAO NANDIKONDA4 pages
AI SummaryRemanded

What did the High Court hold?

The High Court allowed the interlocutory application (I.A. No. 1 of 2026) and restored Writ Petition No. 35128 of 2024. The Court found that the Supreme Court's decision dated 10.04.2026, which remitted all faceless batch matters to the respective High Courts for adjudication on the constitutional validity of Section 147-A of the Income Tax Act, 1961, provided a strong basis for reviving the present writ petition. The High Court had previously disposed of the writ petition with liberty to the parties to seek revival based on the outcome of the Supreme Court proceedings. Given that the Supreme Court has indeed remitted such matters, the Court concluded that a strong case for revival has been made out. The operative direction is the allowance of the application and the restoration of the writ petition for fresh adjudication.

What were the facts?

This case involves an interlocutory application (I.A. No. 1 of 2026) filed by the Income Tax Department (respondent) seeking the restoration of Writ Petition No. 35128 of 2024. The original writ petition was filed by Sreedevi Seelam (petitioner) and was disposed of earlier. The department's application is based on a recent Supreme Court decision dated April 10, 2026, in a batch of cases concerning faceless proceedings, including the matter of Income Tax Officer, Ward 2(1), Chandigarh & Ors. v. Tej Partap Singh. The Supreme Court, in its decision, remitted all such matters to the respective High Courts, allowing petitioners to question the constitutional validity of Section 147-A of the Income Tax Act, 1961. The High Court had previously granted liberty to the parties to move for revival of the writ petition, subject to the outcome of the Supreme Court proceedings.

What were the issues?

1. Whether the present Writ Petition No. 35128 of 2024 should be revived for fresh adjudication in light of the Supreme Court's order dated 10.04.2026 in the faceless batch matters. Assessee's Contentions: The judgment does not record any specific contentions made by the assessee (Sreedevi Seelam) in support of the application for revival. The application was filed by the Income Tax Department. Revenue's Contentions: The Income Tax Department (petitioner in the I.A.) argued that the Supreme Court's decision dated 10.04.2026, which remitted faceless batch matters to the High Courts for questioning the constitutional validity of Section 147-A of the Income Tax Act, 1961, creates a strong case for the revival of the present writ petition. They relied on the Supreme Court's order permitting such remittal and adjudication.

Which sections of the Income-tax Act were involved?

Section 147-A

AI-generated summary — verify with the full judgment below

13447 | Between: 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 SRI JUSTICE NARSING RAO NANDIKONDA |.A.NO.1 0F 2026 IN WRIT PETITION NO: 35128 OF 2024 ...PETITIONER 1. The lncome Tax Officer Ward 1 1(1), Hyderabad Signature Towers, Sy.No.6(P) of Kondapur, Sy.37(p) of Kothaguda, Opp. Boianical Gardens, Serlinganipatly(tV), R R District, Hyderabad 50b084, Telangana. 2. The Principal Commissio_ner of Income Tax Telangana and A.p, Hyderabad, lT Towers, AC Guards, Masab Tank, Hyderabad _ SbOOZA, Telangana. 3. The central Board of Direct Taxes Represented by its chairman, Government of lndia, Secretariat Buildings, New Delhi 1 10001 4. The National Faceless Assessment Center, 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 _ 1 .lO 001 . AND Sreedevi Seelam, Wo: Seelam Vasudeva Rao, Occupation. Business, Rl/o. PLOT NO 119 GACHIBOWLI, Hyderabad 500032, Telangana, India Aged about 61 years, VINAYAKA NAGAR, ...RESPONDENTS

Petition under Section 1 51 CPC praying that in the circu xstances stated in the affidavit filed in support of the petition, the High Court may be cleased to revive/recall the order dated 28.04.2025 in WP No 35128 o't 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. 1'ej Partap Singh and connected batch matters. This petition coming on for hearing, upon perus ing the petition and Memorandum of Grounds filed in the support thereof and ulon reading the Order dated 28.O4.2025 in WP No.35128 OF 2024 and upon hearing the arguments of M/S J. SUNITHA, appearing on behalf of the Petitioners and SRI THANNERU CHAITANYA KUMAR, appearing on behalf of the Respondents. The Court made the following: ORDER l.A.No.1 ot 2026 is filed by the respondenUlncome Tax Department seeking for the restoration of present Writ Petition No.35128 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 werr: 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, 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 moye 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 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 revival of the present writ petition has also been made out. Accordingly, lA No.1 ot 2026 allowed. AS SD/. B.REKHA RANI ISTANT REGISTRAR //TRUE COPY' SECTION OFFICER 1. The lncome Tax Officer Ward 11(1), Hyderabad Signature Towers, Sy.No.6(P) of Kondapur, Sy.37(P) of Kothaguda, Opp Botanical Gardens, Serlinganipally(M), R R District, Hyderabad 500084, Telangana. 2. The Principal Commissioner of lncome Tax Telangana and A.P, Hyderabad, lT Towers, AC Guards, Masab Tank, Hyderabad - 500028, Telangana. 3. The Chairman, The Central Board of Direct Taxes Government of lndia, Secretariat Buildings, New Delhi 1 10001 4. The National Faceless Assessment Center, lncome Tax Department, New Delhi. 5. The Secretary to the Government, The Union of lndia, Department of Revenue, Ivlinistry of Finance, New Delhi - '1 10 001 . 6. The Section Officer, Wit D.B. Section, High Court for the State of Telangana, at Hyderabad. 7. The Section Officer, Posting Section, High Court for the State of Telangana, at Hyderabad. 8. One CC to Sri Thanneru Chaitanya Kumar, Advocate IOPUC] 9. One CC to tv1/s J Sunitha (JUNIOR SC for INCOME TAX) [OPUC] 10.Two CD Copies TJ TKS To,

HIGH COURT DATED: 0510812026 ORDER l.A.NO.1 0F 2026 IN WP.No.35128 of 2024 ALLOWING THE APPLICATION AND RESTORING THE W.P. Lrsr oN 27.08.2026 ; rt', + 1 A o STATE C t)ov D t 7z c)), .lut c\'! n b A'r [u ? g I ts * @

More judgments on Section 147-A

All 43 judgments and leading authorities on Section 147-A →

Latest GST High Court judgments

Search GST case law →