JYOTHIMAAN BEEDI COMPANY PRIVATE LIMITED V. THE ASSISTANT COMMISSIONER OF INCOME TAX

WP(MD)/3218/2022

AI Insights

The case involves multiple writ petitions filed by Jyothimaan Beedi Company Private Limited and others, challenging notices issued under Section 148 of the Income Tax Act, 1961, for various assessment years. The petitioners argued that the notices were contrary to the amendments made to the Act, which stipulate that notices should be issued under Section 148A post 01.04.2021. The court referenced a prior decision by the Principal Bench and similar cases from the Allahabad and Delhi High Courts, which influenced the decision to quash the notices and allow proceedings under the amended Section 148A.

• Counselvise Citation: [2022] 140 COUNSELVISE.COM (IT) 756538 (HC-MISC)
• Appeal Type: Others
• Pronouncement Date: 13-04-2022
• Assessment Year: misc
• Other Referred Cases: W.P.No.15019 of 2021 etc., batch, dated 04.02.2022
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Others
• Court: HIGH COURT
• Department Lawyers: N DILIP KUMAR
• Assessee Lawyers: G BASKAR
• Keywords: Amendment; Income Tax; Notices; Section 148; Section 148A; Writ of Certiorari
• Section: 148; 148A

Judgement Text

"BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT DATED: 13.04.2022 CORAM: THE HONOURABLE MR.JUSTICE C.SARAVANAN W.P.(MD) Nos.3218 to 3225 of 2022 and W.M.P.(MD) Nos.2817, 2819, 2807, 2809, 2814, 2816, 2821, 2823, 2822, 2824, 2808, 2810, 2811, 2813, 2812 and 2815 of 2022 Jyothimaan Beedi Company Private Limited, represented by its Managing Director, Pokkakilath Aboo Ubaidullah, S/o.P.K.Aboo, 61 years, 92A/5B, Nethaji Road, Melapalayam, Tirunelveli 627 005. ... Petitioner in WP(MD).3218 of 2022 Jyothimaan Beedi Company Private Limited, Rep. by its Managing Director, Mr. Pokkakilath Aboo Ubaidullah, ... Petitioner in WP(MD). 3219/ 2022 Shamsudeen ... Petitioner in WP(MD). 3220/ 2022 Pokkakilath Aboo Mohamed Iqbal, ... Petitioner in WP(MD). 3221/ 2022 Jyothimaan Beedi Company Private Limited, Rep. by its Managing Director, Mr. Pokkakilath Aboo Ubaidullah, ... Petitioner in WP(MD). 3222/ 2022 Shamsudeen ... Petitioner in WP(MD). 3223/ 2022 Shamsudeen ... Petitioner in WP(MD). 3224/ 2022 Pokkakilath Aboo Mohamed Iqbal, ... Petitioner in WP(MD). 3225/ 2022 /vs./ The Assistant Commissioner of Income Tax, Circle – 1, Income Tax Office – Tirunelveli, Nellai City Centre,Tiruchendhur Road, Rahmath Nagar, Tirunelveli, Tamil Nadu – 627 011. ... Respondent (in all WPs) 1/3 https://hcservices.ecourts.gov.in/hcservices/ Common Prayer : Writ Petitions are filed under Article 226 of the Constitution of India, praying this Court To issue a Writ of Certiorari calling for the records in DIN and Notice Nos. ITBA/ AST/S/ 148/2021-22/1033860362(1), ITBA/AST/S/148/2021-22/1033860360 (1), ITBA/AST/S/148/2021-22/1033860390(1), ITBA/AST/S/148/2021- 22/1033860372(1), ITBA/AST/S/148/2021-22/1033860356(1), ITBA/AST / S/148/2021-22/1033860385(1), ITBA/AST/S/148/2021-22/1033860388(1), ITBA/AST/S/148/2021-22/1033860370(1), respectively dated 30.06.2021 on the file of the respondent relating to A.Y. 2013-14,2015-16, 2013-14, 2014-15, 2014-15, 2014-15, 2015-16, 2015-16 respectively and quash the same. For Petitioner : Mr.G.Baskar For Respondent : Mr.N.Dilip Kumar Senior Standing Counsel COMMON ORDER In these writ petitions, the petitioner has challenged the impugned notices issued under Section 148 of the Income Tax Act, 1961. 2.It is the specific case of the petitioner that all the impugned notices are contrary to the amendment brought to the Income Tax Act, 1961 (herein after referred to as Act). It is submitted that after 01.04.2021, notices have to be issued only under Section 148A of the Act. 3.The learned counsel for the petitioner has relied on the decision of the Principal Bench of this Court in W.P.No.15019 of 2021 etc., batch, dated 04.02.2022. The learned counsel for the petitioner submits that in fact, on the strength of the above order, an interim stay was also granted to facilitate the respondent to get suitable instructions. It is further submitted that the Principal Bench of this Court has been quashing the orders by preserving the rights of the respondent to issue appropriate notice under Section 148A of the Act for the period after 01.04.2021. 4.Considering the fact that the Principal Bench of this Court has itself passed the order under similar circumstances following the decisions of the Allahabad High Court and the Delhi High Court, I am inclined to allow these writ petitions as prayed for with liberty to the respondent to initiate appropriate proceedings under Section 148A of the Act as amended with effect from 01.04.2021. It is needless to state that the time taken from the date of issuance of the impugned notice and till the date of receipt of a certified copy of this order shall be excluded for the purpose of computation of issuance of notice under Section 148A of the Act. 2/3 https://hcservices.ecourts.gov.in/hcservices/ 5.These writ petitions stand allowed, in terms of the above observations. No costs. Consequently, connected miscellaneous petitions are closed. Sd/- Assistant Registrar(CS-III) // True Copy // / /2022 Sub Assistant Registrar(CS) mm To The Assistant Commissioner of Income Tax, Circle – 1, Income Tax Office – Tirunelveli, Nellai City Centre, Tiruchendhur Road, Rahmath Nagar, Tirunelveli, Tamil Nadu – 627 011. +1 CC to M/s.S. RAJA JEYA CHANDRA PAUL, Advocate ( SR-18896[F] dated 18/04/2022 ) +1 CC to M/s.N. DILIPKUMAR, Advocate ( SR-19143[F] dated 18/04/2022 ) W.P.(MD) Nos.3218 to 3225 of 2022 13.04.2022 km(CO) TR(28.04.2022) 3P 4C 3/3 https://hcservices.ecourts.gov.in/hcservices/ "