M/s RVR Constructions vs. Income Tax Officer

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WP/7674/2025HC TelanganaHBHC01015179202524 April 2025Bench: P.SAM KOSHY,NARSING RAO NANDIKONDA4 pages
AI SummaryAllowed

What did the High Court hold?

The High Court allowed IA No. 1 of 2026, thereby recalling its earlier order dated 24.04.2025 in WP.No.7674 of 2025. The Court reasoned that the Supreme Court, in its decision dated 10.04.2026, had remitted all matters concerning faceless proceedings to the respective High Courts, permitting petitioners to question the constitutional validity of Section 147-A of the Income Tax Act, 1961. Given that the High Court had previously disposed of the writ petition with liberty to move for revival based on the Supreme Court's outcome, and that outcome has now materialized, the Court found a strong case for recalling its earlier order. The operative direction was to recall the order. No issue was expressly left undecided.

What were the facts?

The Income Tax Department (Petitioners) filed an interlocutory application (IA No. 1 of 2026) seeking to recall an order dated 24.04.2025 passed in Writ Petition No. 7674 of 2025. The original writ petition was filed by M/s RVR Constructions (Respondent). The Department's application was based on a recent Supreme Court decision dated 10.04.2026 in a batch of matters concerning faceless proceedings. The Supreme Court had remitted these 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 disposed of the writ petition with liberty to the parties to move for revival, subject to the outcome of the Supreme Court proceedings.

What were the issues?

1. Whether the High Court should recall its earlier order dated 24.04.2025 in WP.No.7674 of 2025 in light of the Supreme Court's decision dated 10.04.2026. (Question of law and procedure) The Petitioners (Income Tax Department) argued that the Supreme Court's decision in the faceless batch matters, which remitted cases to High Courts for fresh adjudication and allowed challenges to Section 147-A, necessitates the recalling of the High Court's previous order. They contended that the High Court had granted liberty to move for revival based on the outcome of these Supreme Court matters, and that outcome has now occurred. The Respondent (M/s RVR Constructions) did not record any arguments in opposition to the recall application.

Which sections of the Income-tax Act were involved?

Section 147-A

AI-generated summary — verify with the full judgment below

a3447 I IN THE HIGH COURT FOR THE STATE OF TELANGANA AT HYDERABAD (Special Original Jurisdiction) TUESDAY, THE ELEVENTH DAY OF AUGUST TWO THOUSAND AND TWENTY SIX PRESENT THE HONOURABLE SRI JUSTICE P.SAM KOSHY AND THE HONOURABLE SRI JUSTICE NARSING RAO NANDIKONDA lA.No.1 OF 2026 IN WRIT PETITION NO: 7674 OF 2025 Between: 1. lncome Tax Officer, Ward, 111, Hyderabad, Signature Towers, Sy.No.6(P) of Kondapur, Sy.No.37(P) of Kothaguda, OPP. Botanical Gardens, Sedingampally, Ranga Reddy, Hyderabad, Telangana-500084. 2. The Principal Commissioner of lncome Tax, AP and TS, '1Oth Floor, C- Block, l.T. Towers, 10-2-3, A.C. Guards, Hyderabad-500004. 3. The Assessment Unit, Inconie Tax Department, National Faceless Assessment Centre, Delhi, Ministry of Finance, Room No. 401 , 2nd Floor, E-Ramp, Jawaharlal Nehru Stadtumitpelhi-1 10003. ...PETITIONERS AND lV/s RVR Constructions, Rep by [Vlanaging Partner Venkateswara Rao Ravipati 8-3-6781421C16, My Home Mount View, Flat No. 108, Navodaya Colony, Yella Reddy Guda, Hyderabad, Andhra Pradesh - 500073. ...RESPONDENT Petition under Section 151 CPC praying that in the circumstances stated in the affidavit filed in support of the petition, the High Court may be pleased to recall/revive the order dated 24.04.2025 in WP.No.7674 ol 2025 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, SENIOR SC FOR INCOME TAX Counsel forthe Respondents: SRI DUNDU MANMOHAN The Court made the following: ORDER l.A.No.1 of 2026 is filed by the respondenUlncome Tax Department seeking for the recalling the order, dared 24.04.2025, in wp.No.7674 ol z02s 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, 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. 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 recaling the order dated 24.04.2025 has also been made out. Accordingly, lA No.1 ol 2026 stands allowed and the earlier order stands recalled. SD/- B.REKHA RANI ASSISTANT REGISTRAR //TRUE COPY// S CTION OFFICER To 'I . I\,4/s. IVanaging Partner Venkateswara Rao Ravipati, M/s RVR constructions, 8-3-6781421C16, My Home Mount View, Flat No. i0g, Navodaya Colony, yella Reddy Guda, Hyderabad, Andhra pradesh - 500073. 2. lncome Tax Officer, Ward 1.1(.1 ), Hyderabad, Signature Towers, Sy.No.6(p) of Kondapur, Sy.No,37(p) of Kothaguda, Opp. Botanical Gardens, Sedingampally, Ranga Reddy, Hyderabad, Telangana_soOO84 3. The Principal Commissioner of lncome Tax, Ap and TS, 1Oth Floor, C_Block, LT. Towers, 10-2-3, A.C. Guards, Hyderabad-500004. 4. The Assessment Unit, rncome Tax Department, Nationar Faceress Assessment Centre, Delhi, Ministry of Finance, Room Nt. 401 . 2nd Floor, E_ Ramp, Jawaharlal Nehru Stadiumitpelhi-1 10003. \

5.

The Section Officer, Posting Section, High Court for the State of Telangana, at Hyderabad. 6. The Section Officer, Writ Division Bench Section, High Court for the State of Telangana, at Hyderabad. 7. One CC to SRI DUNDU MANMOHAN, Advocate [OPUC] B. One CC to lVs. J.SUNITHA, SENIOR SC FOR INCOIVIE rAX [OPUC] 9. Two CD Copies PSK. TKS w

HIGH COURT DATED: ',110812026 NOTE: LIST ON 27.08.2026 ALONG WITH BATCH 1-rri 5 tn 'qt' ORDER lA.No.1 OF 2026 IN WP.No.7674 ot 2025 1e AllE 2r2E F )) ..) v ii:!I. * * DrspAT ALLOWING THE IA AND RECALLING THE WRIT PETITION WITHOUT COSTS .oRQL \ &6." ,t

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