DEEP ENERGY RESOURCES LIMITED V. ADDITIONAL/JOINT/DEPUTY/ASSISTANT COMMISSIONER OF INCOME TAX/INCOME TAX OFFICER

SCA/11919/2021

AI Insights

The case revolves around Deep Energy Resources Limited challenging the non-acceptance of its revised income tax return for the Assessment Year 2018-19 by the Income Tax Officer. The petitioner had undergone a demerger and sought to file a revised return post the sanctioning of the scheme of arrangement by the NCLT. However, the revised return was not accepted as it was filed manually and beyond the prescribed time limit. The petitioner argued that the delay was due to the procedural requirements of obtaining NCLT's sanction, which was not completed within the normal timeframe. The court examined the circumstances under which the revised return was filed and considered the precedents set by the Apex Court in similar cases.

• Counselvise Citation: [2021] 140 COUNSELVISE.COM (IT) 763875 (HC-GUJARAT)
• Appeal Type: Others
• Pronouncement Date: 29-09-2021
• Assessment Year: misc
• Other Referred Cases: DALMIA POWER LIMITED VS ASSISTANT COMMISSIONER OF INCOME TAX, PRINCIPAL COMMISSIONER OF INCOME-TAX & OTHERS VS. BABUBHAI RAMANBHAI PATEL
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Others
• Court: HIGH COURT
• Department Lawyers: MAUNA BHATT
• Assessee Lawyers: BANDISH SOPARKAR
• Keywords: Assessment Year; Demerger; Income Tax; NCLT; Revised return; Scheme of arrangement
• Section: 143(3); 143(2); 139(5); 144B; 129

Judgement Text

"C/SCA/11919/2021 ORDER DATED: 29/09/2021 IN THE HIGH COURT OF GUJARAT AT AHMEDABAD R/SPECIAL CIVIL APPLICATION NO. 11919 of 2021 ========================================================== DEEP ENERGY RESOURCES LIMITED Versus ADDITIONAL/JOINT/DEPUTY/ASSISTANT COMMISSIONER OF INCOME TAX/INCOME TAX OFFICER ========================================================== Appearance: MR B S SOPARKAR(6851) for the Petitioner(s) No. 1 MRS MAUNA M BHATT(174) for the Respondent(s) No. 1 ========================================================== CORAM: HONOURABLE MS. JUSTICE SONIA GOKANI and HONOURABLE MR. JUSTICE RAJENDRA M. SAREEN Date : 29/09/2021 ORAL ORDER (PER : HONOURABLE MS. JUSTICE SONIA GOKANI) 1 . P e t i t i o n e r i s b e f o r e t h i s C o u r t u n d e r A r t i c l e 2 2 6 o f t h e C o n s t i t u t i o n o f I n d i a c h a l l e n g i n g t h e a c t i o n o f t h e r e s p o n d e n t N o . 2 o f n o t a c c e p t i n g t h e r e v i s e d r e t u r n o f t h e p e t i t i o n e r f o r t h e A s s e s s m e n t Y e a r 2 0 1 8 - 1 9 i n v i o l a t i o n o f S e c t i o n 1 2 9 o f t h e I n c o m e T a x A c t , 1 9 6 1 ( ‘ t h e A c t ’ h e r e i n a f t e r ) . 2 . B r i e f f a c t s l e a d i n g t o t h e p r e s e n t Page 1 of 16 C/SCA/11919/2021 ORDER DATED: 29/09/2021 p e t i t i o n a r e a s f o l l o w : 2 . 1 T h e D e e p I n d u s t r i e s L i m i t e d w a s h a v i n g b u s i n e s s o f O i l a n d G a s e x p l o r a t i o n a n d p r o d u c t i o n a n d o i l a n d G a s S e r v i c e s . I t d e c i d e d t o d e m e r g e i t s O i l a n d G a s s e r v i c e s b u s i n e s s t h e r e f o r e a s c h e m e o f a r r a n g e m e n t w a s f o r m u l a t e d a n d a c o m p a n y a p p l i c a t i o n w a s m o v e d b e f o r e t h e N a t i o n a l C o m p a n y L a w T r i b u n a l ( ‘ t h e N C L T ’ h e r e i n a f t e r ) . T h e s c h e m e o f a r r a n g e m e n t w a s s a n c t i o n e d o n 1 7 . 0 3 . 2 0 2 0 w i t h a p p o i n t e d d a t e 0 1 . 0 4 . 2 0 1 7 . C e r t i f i e d c o p y o f t h e s c h e m e w a s r e c e i v e d o n 2 6 . 0 5 . 2 0 2 0 a n d t h e s a m e w a s f i l e d w i t h t h e R e g i s t r a r o f t h e C o m p a n i e s o n 2 0 . 0 6 . 2 0 2 0 . 2 . 2 T h e p e t i t i o n e r - t h e t h e n D e e p I n d u s t r i e s L i m i t e d h a d f i l e d o r i g i n a l r e t u r n o f i n c o m e f o r A s s e s s m e n t Y e a r 2 0 1 8 - Page 2 of 16 C/SCA/11919/2021 ORDER DATED: 29/09/2021 1 9 o n 3 0 . 0 3 . 2 0 1 9 w h e r e t h e S c h e m e o f A r r a n g e m e n t w a s n o t s a n c t i o n e d b y t h e N C L T a t R s . 9 7 , 7 8 , 2 4 , 6 9 0 / - . T h e r e t u r n o f i n c o m e w a s f i l e d s u c c e s s f u l l y o n l i n e a n d o n t h e s a n c t i o n o f t h e s c h e m e b e i n g e f f e c t i v e f r o m 0 1 . 0 4 . 2 0 1 7 t h e e r s t w h i l e D e e p I n d u s t r i e s L i m i t e d ’ s a s s e t s , l i a b i l i t i e s , i n c o m e s , e t c . w e r e d e e m e d t o b e t h a t o f D e e p C H 4 L i m i t e d l a t e r n a m e d a s D e e p I n d u s t r i e s L i m i t e d - t h e p e t i t i o n e r h e r e i n . 2 . 3 T h e p e t i t i o n e r s o u g h t t o f i l e t h e r e v i s e d r e t u r n f o r A s s e s s m e n t Y e a r 2 0 1 8 - 1 9 ; h o w e v e r , t h e t i m e f o r t h e s a m e h a s l a p s e d . T h e r e w a s n o m e c h a n i s m t o f i l e i t o n l i n e . 2 . 4 T h e p e t i t i o n e r r a i s e d g r i e v a n c e o n i n c o m e t a x p o r t a l o n 2 6 . 0 6 . 2 0 2 0 v i a e - N i v a r a n f a c i l i t y . T h e r e f o r e , i t p h y s i c a l l y Page 3 of 16 C/SCA/11919/2021 ORDER DATED: 29/09/2021 f i l e d r e v i s e d r e t u r n a l o n g w i t h t h e l e t t e r d a t e d 2 8 . 0 7 . 2 0 2 0 e x p l a i n i n g t h e c a u s e o f r e v i s i o n . 2 . 5 I t i s l a m e n t e d b y t h e p e t i t i o n e r t h a t t h e r e s p o n d e n t n o . 2 d i d n o t p r o c e s s t h e r e v i s e d r e t u r n o f i n c o m e f i l e d b y t h e p e t i t i o n e r a n d h a s p a s s e d t h e A s s e s s m e n t O r d e r i n c a s e o f D e e p E n e r g y R e s o u r c e s o n 0 4 . 0 5 . 2 0 2 1 , t h e e r s t w h i l e D e e p I n d u s t r i e s L i m i t e d , o n t h e p r o t e c t i v e b a s i s a d d i n g R s . 1 0 2 , 0 8 , 9 7 , 1 0 3 / - . 2 . 6 T h i s i s a m a j o r g r i e v a n c e o n t h e p a r t o f t h e p e t i t i o n e r . A c c o r d i n g t o w h o m , b y t h e t i m e , N C L T p a s s e d t h e o r d e r , t h e t i m e l i m i t t o f i l e t h e r e v i s e d r e t u r n u n d e r S e c t i o n 1 3 9 ( 5 ) o f t h e A c t h a d e x p i r e d a n d i t w a s n o t p o s s i b l e f o r t h e p e t i t i o n e r t o Page 4 of 16 C/SCA/11919/2021 ORDER DATED: 29/09/2021 f i l e t h e r e v i s e d r e t u r n o n l i n e a n d t h o u g h i t h a d a t t e m p t e d t o s o d o i t , i t w a s n o t p e r m i t t e d a n d t h i s a p p r o a c h o n t h e p a r t o f t h e r e s p o n d e n t i s s o u g h t t o b e c h a l l e n g e d . 2 . 7 T h e p e t i t i o n e r h a s r e l i e d o n t h e d e c i s i o n o f t h e A p e x C o u r t r e n d e r e d i n c a s e o f D A L M I A P O W E R L I M I T E D V S A S S I S T A N T C O M M I S S I O N E R O F I N C O M E T A X , C I R C L E - 1 , T R I C H Y , r e p o r t e d i n ( 2 0 2 0 ) 4 2 0 I T R 3 3 9 ( S C ) w i t h t h e f o l l o w i n g p r a y e r s : “7… Hon’ble Court be pleased to issue a writ of mandamus or a writ in the nature of mandamus or a writ of certiorari or a writ in the nature of certiorari or any other appropriate writ, direction or order and be pleased to: (a) quash and set aside the impugned order at Annexure-’A’ to this petition; (b) pending the admission, hearing and final disposal of Page 5 of 16 C/SCA/11919/2021 ORDER DATED: 29/09/2021 this petition, to stay implementation and operation of the order at Annexure-’A’ to this petition and stay recovery of tax for A.Y.2018-19; (c) any other and further relief deemed just and proper be granted in the interest of justice; (d) to provide for the cost of this petition.” 3 . A f f i d a v i t - i n - r e p l y i s f i l e d b y t h e D e p u t y C o m m i s s i o n e r o f I n c o m e T a x , C i r c l e 1 ( 1 ) ( 1 ) . A c c o r d i n g t o w h o m , t h e o r i g i n a l r e t u r n o f i n c o m e w a s o f 2 5 . 0 9 . 2 0 1 8 a n d t h e r e v i s e d r e t u r n w a s f i l e d o n 2 8 . 0 7 . 2 0 2 0 m a n u a l l y a n d p h y s i c a l l y . A s p e r t h e B o a r d C i r c u l a r , a l l r e t u r n s a r e t o b e f i l e d e l e c t r o n i c a l l y , h e n c e t h e r e v i s e d r e t u r n w a s i n v a l i d . 4 . T h e c a s e o f D e e p E n e r g y R e s o u r c e s w a s s e l e c t e d f o r s c r u t i n y t h r o u g h C o m p u t e r Page 6 of 16 C/SCA/11919/2021 ORDER DATED: 29/09/2021 A s s i s t e d S c r u t i n y S e l e c t i o n ( C A S S ) a n d n o t i c e u n d e r S e c t i o n 1 4 3 ( 2 ) h a d b e e n i s s u e d t o t h e A s s e s s e e o n 2 2 . 0 9 . 2 0 1 9 . A f t e r f o l l o w i n g t h e d u e p r o c e d u r e o f l a w m a n d a t e d i n t h e A c t , a l l s t a t u t o r y r e q u i r e m e n t s w e r e f o l l o w e d p r i o r t o t h e i s s u a n c e o f t h e n o t i c e c a l l i n g u p o n t h e r e l e v a n t d e t a i l s . T h e n o t i c e u n d e r S e c t i o n 1 4 2 ( 1 ) w a s i s s u e d o n 2 7 . 1 1 . 2 0 2 0 , r e p l i e s t o w h i c h h a d b e e n f u r n i s h e d o n 0 3 . 1 0 . 2 0 1 9 a n d 1 5 . 1 2 . 2 0 2 0 . T h e s h o w c a u s e n o t i c e o n 2 2 . 0 2 . 2 0 2 1 h a d b e e n i s s u e d d u r i n g t h e s c r u t i n y a s s e s s m e n t p r o c e e d i n g s a n d r e p l y t o w h i c h h a s a l s o b e e n d u l y c o n s i d e r e d . 5 . A c c o r d i n g t o t h e r e s p o n d e n t , d u r i n g t h e c o u r s e o f t h e a s s e s s m e n t p r o c e e d i n g s , t h e A s s e s s e e C o m p a n y - M / s . D e e p E n e r g y R e s o u r c e L i m i t e d i n f o r m e d w i t h t h e e v i d e n c e Page 7 of 16 C/SCA/11919/2021 ORDER DATED: 29/09/2021 t h a t t h e A s s e s s e e C o m p a n y h a s u n d e r g o n e t h e d e m e r g e r f o l l o w i n g t h e o r d e r o f t h e N C L T , A h m e d a b a d o n 1 7 . 0 3 . 2 0 2 0 . I t w a s e f f e c t i v e f r o m r e t r o s p e c t i v e d a t e o f 0 1 . 0 4 . 2 0 1 7 . T h e r e s p o n d e n t h a s a l s o g i v e n t h e v i t a l p o i n t s o f o r d e r o f t h e N C L T , A h m e d a b a d i n i t s r e p l y ; h o w e v e r , i t h a s a l s o f u r t h e r s t a t e d t h a t t h e r e v i s e d r e t u r n s i n c e w a s f i l e d m a n u a l l y a n d b e l a t e d l y , i t w a s c o n s t r a i n e d t o c o n s i d e r i t i n v a l i d a s t h e r e i s n o p r o v i s i o n u n d e r t h e A c t t o a c c e p t t h e r e v i s e d r e t u r n b e y o n d l i m i t a t i o n p e r i o d . 6 . W e h a v e h e a r d t h e l e a r n e d a d v o c a t e , M r . B a n d i s h S o p a r k a r a n d t h e l e a r n e d s e n i o r s t a n d i n g c o u n s e l , M s . M a u n a B h a t t . 7 . A c c o r d i n g t o t h e l e a r n e d a d v o c a t e , M r . B a n d i s h S o p a r k a r , t h e i s s u e o f r e v i s e d Page 8 of 16 C/SCA/11919/2021 ORDER DATED: 29/09/2021 r e t u r n p u r s u a n t t o t h e d e m e r g e r o n a c c o u n t o f t h e o r d e r o f t h e N C L T n o l o n g e r i s r e s i n t e g r a . H e h a s s o u g h t t o r e l y o n t h e d e c i s i o n o f D A L M I A P O W E R L I M I T E D ( S u p r a ) . A c c o r d i n g t o h i m , t h e A p e x C o u r t h a d e x a m i n e d t h e p r o v i s i o n o f S e c t i o n 1 3 9 ( 5 ) i n p a r t i c u l a r t o h o l d t h a t t h e p r o v i s i o n i s n o t a p p l i c a b l e s i n c e t h e r e v i s e d r e t u r n s w e r e n o t f i l e d o n a c c o u n t o f o m i s s i o n o r w r o n g s t a t e m e n t . T h e d e l a y o c c u r r e d o n a c c o u n t o f t h e t i m e t a k e n t o o b t a i n t h e s a n c t i o n o f t h e S c h e m e s o f A r r a n g e m e n t a n d A m a l g a m a t i o n f r o m t h e N C L T , i f i t i s t o b e c o n s t r u e d t h e n t h e v e r y p r o v i s i o n w i l l n o t b e a p p l i c a b l e . 7 . 1 H e , t h e r e f o r e , h a s u r g e d t h a t t h e r e i s n o q u e s t i o n o f a n y d e l a y i n f i l i n g t h e r e v i s e d r e t u r n . H e h a s f u r t h e r s o u g h t t o Page 9 of 16 C/SCA/11919/2021 ORDER DATED: 29/09/2021 r e l y o n t h e d e c i s i o n o f P r i n c i p a l C o m m i s s i o n e r o f I n c o m e - T a x & O t h e r s V s . B a b u b h a i R a m a n b h a i P a t e l , r e p o r t e d i n 2 0 1 7 8 4 t a x m a n . c o m 3 2 ( G U J ) t o u r g e t h a t o n c e t h e r e v i s e d r e t u r n w i t h i n t h e p r e s c r i b e d t i m e i s p e r m i t t e d , t h e o r i g i n a l r e t u r n u n d e r S e c t i o n 1 3 9 w o u l d n o t s u r v i v e . 8 . L e a r n e d s e n i o r s t a n d i n g c o u n s e l , M s . M a u n a B h a t t h a s f a i r l y s t a t e d t h a t t h e r e v e n u e h a s a l r e a d y t a k e n a s t a n d t h a t i t w a s n o t f e a s i b l e t o a c c e p t t h e r e v i s e d r e t u r n m a n u a l l y a s t h e s a m e i s i m p e r m i s s i b l e a n d t h e o n e w h i c h h a s b e e n f i l e d w a s n o t w i t h i n t h e o r d i n a r y t i m e l i m i t s e t f o r t h e s a m e . S h e h a s u r g e d t h a t t h e r e c a n b e n o d i s p u t e w i t h r e g a r d t o t h e r a t i o l a i d d o w n i n t h e d e c i s i o n o f t h e A p e x C o u r t a n d t h i s C o u r t . Page 10 of 16 C/SCA/11919/2021 ORDER DATED: 29/09/2021 9 . H a v i n g h e a r d t h e l e a r n e d a d v o c a t e s o n b o t h t h e s i d e s a n d h a v i n g c o n s i d e r e d t h e c h r o n o l o g y o f e v e n t s , i t i s q u i t e c l e a r t h a t t h e p e t i t i o n e r - t h e t h e n D e e p C H 4 L i m i t e d h a d f i l e d r e t u r n o f i n c o m e f o r t h e A s s e s s m e n t Y e a r 2 0 1 8 - 1 9 o n 2 5 . 0 9 . 2 0 1 8 a n d t h e s c h e m e o f a r r a n g e m e n t o f t h e d e - m e r g e r o f t h e c o m p a n y w a s s a n c t i o n e d b y t h e N C L T , A h m e d a b a d f o r 0 1 . 0 4 . 2 0 1 7 b e i n g t h e a p p o i n t e d d a t e ; h o w e v e r , t h e o r d e r h a d c o m e o n 1 7 . 0 3 . 2 0 2 0 . T h e t i m e o f r e v i s e d r e t u r n w h i c h w a s t o b e f i l e d e l e c t r o n i c a l l y h a d a l r e a d y l a p s e d b y t h e n . T h e p e t i t i o n e r h a d r a i s e d t h e g r i e v a n c e w i t h t h e I n c o m e T a x P o r t a l v i a e - N i v a r a n f a c i l i t y o n 2 6 . 0 6 . 2 0 2 0 a n d o n c e t h e r e w a s n o r e s p o n s e , h e p h y s i c a l l y f i l e d t h e r e v i s e d r e t u r n o n 2 8 . 0 7 . 2 0 2 0 . Page 11 of 16 C/SCA/11919/2021 ORDER DATED: 29/09/2021 9 . 1 T h e p e t i t i o n e r ’ s r e v i s e d r e t u r n w a s n o t c o n s i d e r e d o b v i o u s l y b e c a u s e t h a t i s i m p e r m i s s i b l e a s t h e s a m e w a s n o t f i l e d e l e c t r o n i c a l l y . H o w e v e r , t h i s w a s i n c o m p l e t e d i s r e g a r d t o t h e f a c t t h a t t h e o r d e r o f t h e N C L T h a d c o m e o n 1 7 . 0 3 . 2 0 2 0 a n d t h e r e f o r e , i t w a s n o t p o s s i b l e f o r t h e p e t i t i o n e r t o s o d o i t w i t h i n t i m e f r a m e a s s e t u n d e r S e c t i o n 1 3 9 ( 5 ) o f t h e A c t a s t h e a p p o i n t e d d a t e a s p e r t h e o r d e r o f t h e N C L T i s f i x e d o n 0 1 . 0 4 . 2 0 1 7 t h e p e t i t i o n e r w o u l d b e e n t i t l e d t o f i l e t h e r e v i s e d r e t u r n a n d i n w a k e o f t h e d e c i s i o n o f t h i s C o u r t i n c a s e o f P r i n c i p a l C o m m i s s i o n e r o f I n c o m e - T a x & O t h e r s V s . B a b u b h a i R a m a n b h a i P a t e l t h e o r i g i n a l r e t u r n u n d e r S e c t i o n 1 3 9 ( 1 ) w i l l p a l e i n t o i n s i g n i f i c a n c e a n d w o u l d n o t s u r v i v e . T h e r e s p o n d e n t a u t h o r i t y t h e r e f o r e o u g h t t o h a v e c o n s i d e r e d t h e f i l i n g o f Page 12 of 16 C/SCA/11919/2021 ORDER DATED: 29/09/2021 r e v i s e d r e t u r n a n d a s t h a t h a s n o t b e e n d o n e , i t i s a c l e a r b r e a c h o f s t a t u t o r y p r o v i s i o n , i n d u l g e n c e a t t h e e n d o f t h e C o u r t i s a m u s t . 1 0 .R e s u l t a n t l y , t h e a s s e s s m e n t w h i c h h a s b e e n f i n a l i z e d s h a l l n e e d t o b e q u a s h e d p e r m i t t i n g t h e r e s p o n d e n t t o p r o c e s s c o n s i d e r i n g t h e r e v i s e d r e t u r n w h i c h h a s b e e n f i l e d b y t h e p e t i t i o n e r . I f i t i s n o t f i l e d i n a n e l e c t r o n i c m a n n e r a s h a s b e e n r e f l e c t e d i n t h e a f f i d a v i t - i n - r e p l y , h e s h o u l d b e p e r m i t t e d t o d o t h a t b y a s p e c i f i c o r d e r , g r a n t i n g h i m r e a s o n a b l e t i m e o f m i n i m u m t w o w e e k s t o s o d o i t . O t h e r w i s e , h i s p h y s i c a l c o p y w h i c h h e h a s d i s p a t c h e d s h a l l b e t a k e n i n t o c o n s i d e r a t i o n . Page 13 of 16 C/SCA/11919/2021 ORDER DATED: 29/09/2021 1 1 .A s a p a r t i n g n o t e , t h e C o u r t n e e d s t o m a k e a m e n t i o n t h a t t h e m a t t e r h a s t r a v e l l e d t o t h i s C o u r t o n l y b e c a u s e t h e r e v i s e d r e t u r n w a s n o t p e r m i t t e d b e y o n d t h e p r e s c r i b e d t i m e l i m i t a s s e t u n d e r S e c t i o n 1 3 9 ( 5 ) o f t h e A c t . T h e A p e x C o u r t i n c a s e o f D A L M I A P O W E R L I M I T E D ( s u p r a ) w h e n h a s c a t e g o r i c a l l y h e l d a n d o b s e r v e d t h a t S e c t i o n 1 1 9 o f t h e I T A c t i n s u c h m a t t e r s a l s o w o u l d n o t b e a p p l i c a b l e a n d t h e r e f o r e , t h e l e a s t r e s p o n d e n t a u t h o r i t y c o u l d h a v e d o n e w a s t o p e r m i t r e v i s e d r e t u r n . W h e n t h e r e s p o n d e n t s h a v e g e a r e d u p t o o p e r a t e i n t h e r e g i m e o f e l e c t r o n i c a n d f a c e l e s s m o d e f o r c o n d u c t i n g a l l i t s o p e r a t i o n s i n c l u d i n g t h e f i l i n g o f r e t u r n s d o c u m e n t , h e a r i n g a n d a s s e s s m e n t , i t s h a l l n e e d t o i m p r o v i s e t h e s o f t w a r e a n d c l o s e l y e x a m i n e t h e d i f f i c u l t i e s e x p e r i e n c e d b y t h e t a x p a y e r s Page 14 of 16 C/SCA/11919/2021 ORDER DATED: 29/09/2021 b e c a u s e o f t h e l i m i t a t i o n o f t h e s o f t w a r e s w h i c h c a n e a s i l y b e c o r r e c t e d t o a l l o w t h e r e v i s e d r e t u r n m o r e p a r t i c u l a r l y , w h e n t h e l a w h a s b e e n m a d e q u i t e c l e a r b y v i r t u e o f t h e d i r e c t i o n o f t h e A p e x C o u r t . 1 2 . L e t t h e r e q u i s i t e c a r e b e t a k e n e x p e d i t i o u s l y i n i m p r o v i s i n g t h e s o f t w a r e w h e r e v e r n e c e s s a r y s i n c e i t s l i m i t a t i o n s w o u l d h a v e d i r e c t b e a r i n g o n t h e s a t i s f a c t i o n o f t e n d e n c y t o s w e l l t h e C o u r t l i t i g a t i o n . T h e p e t i t i o n e r c o u l d h a v e b e e n s a v e d f r o m t h i s o r d e a l , h a d s u c h c a r e b e e n t a k e n t o p e r m i t t h e r e v i s e d r e t u r n i n a n e l e c t r o n i c m o d e o n c e t h e d i r e c t i o n o f t h e N C L T w a s c o m m u n i c a t e d a l o n g w i t h t h e d e c i s i o n o f t h e A p e x C o u r t . 1 2 .W i t h t h e a b o v e d i r e c t i o n , p r e s e n t Page 15 of 16 C/SCA/11919/2021 ORDER DATED: 29/09/2021 p e t i t i o n i s a l l o w e d a n d d i s p o s e d o f b y q u a s h i n g a n d s e t t i n g a s i d e t h e o r d e r p a s s e d b y t h e r e s p o n d e n t - a u t h o r i t y d a t e d 0 7 . 0 5 . 2 0 2 1 u n d e r S e c t i o n 1 4 3 ( 3 ) r e a d w i t h S e c t i o n 1 4 4 B o f t h e I T A c t . S d / - (SONIA GOKANI, J) Sd/- (RAJENDRA M. SAREEN,J) M.M.MIRZA Page 16 of 16 "