M/s. ASSEFA Dairy Development Federation, Represented by its Managing Director, Mr. R. Alagar Swamy V. Union of India, Rep. by its Secretary, Ministry of Finance, Department of Revenue, New Delhi and Central Board of Direct Taxes, New Delhi and Commissioner of Income Tax-I, Madurai and Income Tax Officer, Ward - II (4), Range - II, Madurai

WP(MD)/4556/2012

AI Insights

The case involves M/s. ASSEFA Dairy Development Federation, represented by its Managing Director, Mr. R. Alagar Swamy, who filed three Writ Petitions against various respondents including the Union of India and income tax authorities. The petitions challenged the retrospective amendment to Section 2(15) of the Income Tax Act, 1961, introduced by the Finance Act 2010, claiming it infringed fundamental rights under Article 14 of the Constitution and was ultravires. Additionally, two petitions sought to quash assessment orders issued under Section 143(3) of the Income Tax Act for the assessment years 2009-2010 and 2010-2011, alleging they were illegal and arbitrary. However, the absence of the petitioner on the scheduled hearing dates led to the dismissal of all petitions.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 800566 (HC-MISC)
• Appeal Type: Others
• Pronouncement Date: 16-10-2023
• Assessment Year: misc
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Revenue
• Court: HIGH COURT
• Department Lawyers: K GOVINARAJAN; J PAREKHKUMAR
• Keywords: Fundamental Right; Income Tax; Retrospective effect; Ultravires; Unenforceable; Writ of Certiorari; Writ of Declaration
• Section: 143(3); 2(15)

Judgement Text

"W.P.(MD)Nos.4556 to 4558 of 2012 BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT DATED: 16.10.2023 CORAM THE HONOURABLE MR.JUSTICE S.M.SUBRAMANIAM AND THE HONOURABLE MR.JUSTICE V.LAKSHMINARAYANAN W.P.(MD)Nos.4556 to 4558 of 2012 and M.P. (MD) Nos.1 to 1 of 2012 M/s.ASSEFA Dairy Development Federation, Represented by its Managing Director, Mr.R.Alagar Swamy, No.1, Lady Doak College Road, Madurai – 625 002. ...Petitioner in all Writ Petitions -Vs.- 1.Union of India, Rep. by its Secretary, Ministry of Finance, Department of Revenue, New Delhi. 2.Central Board of Direct Taxes, New Delhi. 3.Commissioner of Income Tax-I, No.2, V.P. Rathinasamy Nadar Road, Bibikulam, Madurai - 2. 4.Income Tax Officer, Ward - II (4), Range - II, No.2, C.R. Buildings, V.P. Rathinasamy Nadar Road, Bibikulam, Madurai - 2. ...Respondents in all the Writ Petitions 1/5 https://www.mhc.tn.gov.in/judis W.P.(MD)Nos.4556 to 4558 of 2012 PRAYER in W.P.(MD) No.4556 of 2012:- Writ Petition filed under Article 226 of Constitution of India, praying for issuance of a Writ of Declaration, declaring the second proviso Section 2(15) of the Income Tax Act, 1961, introduced by the Finance Act 2010, with retrospective effect from 01.04.2009 infringes the fundamental right under Article 14 and unenforceable and liable to struck down and ultravires. PRAYER in W.P.(MD) No.4557 of 2012:- Writ Petition filed under Article 226 of Constitution of India, praying for issuance of a WRIT OF CERTIORARI, to call for the records of the 4th respondent herein in impugned proceeding issued under Section 143(3) of the Income Tax Act, 1961 in PAN: AAATA7562P dated 30-12-2011 for the assessment year 2009-2010 quash the same as illegal, arbitrary and against the procedure contemplated in law. PRAYER in W.P.(MD) No.4558 of 2012:- Writ Petition filed under Article 226 of Constitution of India, praying for issuance of a WRIT OF CERTIORARI, to call for the records of the 4th respondent herein in impugned proceeding issued under Section 143(3) of the Income Tax Act, 1961 in PAN: AAATA7562P dated 05.01.2012 for the assessment year 2010-2011 quash the same as illegal, arbitrary and against the procedure contemplated in law. For Petitioner in all the Writ : No appearance Petitions For Respondents : Mr.K.Govinarajan Deputy Solicitor General of India for R1 2/5 https://www.mhc.tn.gov.in/judis W.P.(MD)Nos.4556 to 4558 of 2012 Mr.J.Parekh Kumar for R1 and R2 **** COMMON ORDER (Order of the Court was made by S.M.SUBRAMANIAM, J.) When these Writ Petitions came up for hearing on 12.10.2023, none appeared for the petitioner. Hence, these Writ Petitions are posted today under the caption “for dismissal”. Today also, there is no representation for the petitioner. Hence, these Writ Petitions are dismissed for non-prosecution. No costs. Consequently, connected Miscellaneous Petitions are closed. [S.M.S.J.,] & [V.L.N.J.,] NCC :Yes/No 16.10.2023 Index :Yes/No SJ To 1.Union of India, Rep. by its Secretary, Ministry of Finance, Department of Revenue, New Delhi. 2.Central Board of Direct Taxes, New Delhi. 3/5 https://www.mhc.tn.gov.in/judis W.P.(MD)Nos.4556 to 4558 of 2012 3.Commissioner of Income Tax-I, No.2, V.P. Rathinasamy Nadar Road, Bibikulam, Madurai - 2. 4.Income Tax Officer, Ward - II (4), Range - II, No.2, C.R. Buildings, V.P. Rathinasamy Nadar Road, Bibikulam, Madurai - 2. 4/5 https://www.mhc.tn.gov.in/judis W.P.(MD)Nos.4556 to 4558 of 2012 S.M.SUBRAMANIAM, J. AND V. LAKSHMINARAYANAN, J. SJ W.P.(MD)Nos.4556 to 4558 of 2012 16.10.2023 5/5 https://www.mhc.tn.gov.in/judis "