AI Structured Summary
Not yet generated for this judgment
Judgment
“IA No.1 of 2026 is filed by the respondent/Income Tax Department seeking for the restoration of present Writ Petition No.10993 of 2025 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.
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 revival of the present writ petition has also been made out. Accordingly, IA No.1 of 2026 stands allowed.”