DILIP PREMRAJ CHINDAK V. UNION OF INDIA

WP/103285/2021

AI Insights

This batch of writ petitions challenged the amendments made to the Finance Act, 2021, arguing that these amendments were illegal, arbitrary, unreasonable, void, unfair, and violated Article 14 of the Constitution as well as the doctrines of promissory estoppel and legitimate expectation. The petitioners sought various writs including certiorari, mandamus, and prohibition against the continued assessment proceedings by the Income Tax authorities for the assessment years 2014-15 to 2020-21. However, the Department's subsequent Press Release and order under the Income Tax Act, 1961, which extended the deadline for filing settlement applications, rendered the petitions unnecessary.

• Counselvise Citation: [2022] 140 COUNSELVISE.COM (IT) 743956 (HC-KARNATAKA)
• Appeal Type: Others
• Pronouncement Date: 19-04-2022
• Assessment Year: misc
• Laws Referred To: Finance Act, 2021, Income Tax Act, 1961
• Result in Favour of: Others
• Court: HIGH COURT
• Department Lawyers: M B KANAVI; Y V RAVIRAJ; TULAJAPPA KALBURGI
• Assessee Lawyers: SHASHANK HEGDE; P Y VAIDYA
• Keywords: Assessment proceedings; Doctrine of legitimate expectation; Doctrine of promissory estoppels; Finance Act 2021; Illegal amendments; Violation of Article 14; Writ of Certiorari; Writ of Mandamus; Unreasonable provisions
• Section: 119(2)(b); 226; 245C; 227

Judgement Text

"- 1 – IN THE HIGH COURT OF KARNATAKA, DHARWAD BENCH DATED THIS THE 19TH DAY OF APRIL, 2022 BEFORE THE HON'BLE MR JUSTICE N.S.SANJAY GOWDA IN WP.NO.103284/21 BETWEEN: SUHAS PREMRAJ CHINDAK AGE. 45 YEARS, OCC-BUSINESS, RAJLEELA, NEXT TO AYYAPA TEMPLE, NANAWADI, BELAGAVI-590006. …PETITIONER (BY SRI SHASHANK S HEGDE, ADVOCATE AND SRI P.Y.VAIDYA, ADVOCATE) AND: 1. UNION OF INDIA THROUGH THE SECRETARY, MINISTRY OF FINANCE, DEPARTMENT OF REVENUE GOVERNMENT OF INDIA, NORTH BLOCK, NEW DELHI-110001 2. MINISTRY OF FINANCE, THROUGH THE SECRETARY, DEPARTMENT OF REVENUE, GOVERNMENT OF INDIA, NORTH BLOCK, NEW DELHI-110001. 3. CENTRAL BOARD OF DIRECT TAXES, THROUGH THE SECRETARY, MINISTRY OF FINANCE, NORTH BLOCK, NEW DELHI-110001. WRIT PETITION NO. 103284 OF 2021 (T-IT) C/W WRIT PETITION NOs.101836, 101864, 101866, 102734, 102737, 103181, 103185, 103282, 103285, 103287, 103290 OF 2021(T-IT) J MAMATHA Digitally signed by J MAMATHA Location: Dharwad Date: 2022.04.23 10:18:54 +0530 - 2 – 4. THE INCOME TAX SETTLEMENT COMMISSION, ADDITIONAL BENCH-I, GROUND FLOOR, S.K. RATHOD MARG, MAHALAXMI CHAMBERS, MUMBAI-400034, MAHARASHTRA. 5. THE DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE, SARAF COLONY, BELAGAVI-590006, DISTRICT. BELAGAVI, KARNATAKA. …RESPONDENTS (BY SRI M.B.KANAVI, ADV. FOR RESPONDENT NOS.1 AND 2) (BY SRI Y.V.RAVIRAJ, ADV. FOR RESPONDENT NOS.3 TO 5) (BY SRI TULAJAPPA KALBURGI, ADVOCATE FOR RESPONDENT NOS.1 TO 5) THIS WRIT PETITION IS FILED UNDER ARTICLES 226 & 227 OF THE CONSTITUTION OF INDIA PRAYING TO HOLD THAT THE IMPUGNED AMENDMENTS/PROVISIONS OF THE FINANCE ACT, 2021 IN ANNEXURE-A ARE ILLEGAL, ARBITRARY, UNREASONABLE, VOID, UNFAIR AND VIOLATIVE OF ARTICLE 14 OF CONSTITUTION AND ALSO VIOLATIVE OF THE DOCTRINE OF PROMISSORY ESTOPPELS AND DOCTRINE OF LEGITIMATE EXPECTATION AND ISSUE A WRIT OF CERTIORARI OR ANY OTHER APPROPRIATE WRIT OR ORDER OR DIRECTION AND QUASH THE IMPUGNED AMENDMENTS/PROVISIONS OF THE FINANCE ACT, 2021 AT ANNEXURE-A AND ISSUE A WRIT OR ORDER OR DIRECTION IN THE NATURE OF MANDAMUS DIRECTING THE RESPONDENT NO.4 TO HEAR THE APPLICATION FILED UNDER SECTION 245C AND DISPOSE OFF SAME IN ACCORDANCE WITH LAW AND ISSUE A WRIT, ORDER OR DIRECTION, MORE PARTICULARLY, ONE IN THE NATURE OF WRIT OF PROHIBITION DECLARING THE ACTION OF THE RESPONDENT NO.5 IN CONTINUING WITH THE ASSESSMENT PROCEEDINGS FOR THE A.Y.2014-15 TO 2020-21 AS BEING VIOLATIVE OF THE PROVISIONS OF THE INCOME TAX ACT, 1961. IN WP.NO.101836/21 BETWEEN M/S. DHARWAD MISHRA PEDHA AND FOOD PROCESSING INDUSTRY, - 3 – REPRESENTED BY ITS MANAGING PARTNER, SHRI.SANJAY GANESH MISHRA, AGE-55 YEARS, 297/1, G.A.MISHRA FARM HOUSE, NEAR NAVODAYA SCHOOL, KYARKOPPA, DHARWAD, KARNATAKA-580001 ...PETITIONER (BY SRI SHASHANK S. HEGDE, ADVOCATE) AND 1. UNION OF INDIA THROUGH THE SECRETARY, MINISTRY OF FINANCE, DEPARTMENT OF REVENUE, GOVERNMENT OF INDIA, NORTH BLOCK, NEW DELHI-110 001. 2. MINISTRY OF FINANCE, THROUGH THE SECRETARY, DEPARTMENT OF REVENUE, GOVERNMENT OF INDIA, NORTH BLOCK, NEW DELHI-110 001. 3. CENTRAL BOARD OF DIRECT TAXES, THROUGH THE SECRETARY, MINISTRY OF FINANCE, NORTH BLOCK, NEW DELHI-110 001. 4. THE INCOME -TAX SETTLEMENT COMMISSION ADDITIONAL BENCH-I, GROUND FLOOR, S.K.RATHOD MARG, MAHALAKSHMI CHAMBERS MUMBAI-400 034, MAHARASHTRA. 5. THE ASSISTANT COMMISSIONER OF INCOME-TAX, CENTRAL CIRCLE, C.R.BUILDING, NAVANAGAR, HUBLI-580023. DHARWAD DISTRICT, KARNATAKA. …RESPONDENTS (BY SRI TULAJAPPA KALBURGI, ADV.FOR RESPONDENT NOS.1 TO 5) - 4 – THIS WRIT PETITION IS FILED UNDER ARTICLES 226 & 227 OF THE CONSTITUTION OF INDIA PRAYING TO HOLD THAT THE IMPUGNED AMENDMENTS/PROVISIONS OF THE FINANCE ACT, 2021 IN ANNEXURE-A ARE ILLEGAL ARBITRARY UNREASONABLE, VOID, UNFAIR AND VIOLATIVE OF ARTICLES 14 OF CONSTITUTION AND ALSO VIOLATIVE OF THE DOCTRINE OF PROMISSORY ESTOPPELS AND DOCTRINE OF LEGITIMATE EXPECTATION AND ISSUE A WRIT OF CERTIORARI OR ANY OTHER APPROPRIATE WRIT OR ORDER OR DIRECTION AND QUASH THE IMPUGNED AMENDMENT/PROVISIONS OF THE FINANCE ACT, 2021 AT ANNEXURE-A AND ISSUE A WRIT OR ORDER OR DIRECTION IN THE NATURE OF MANDAMUS DIRECTING THE RESPONDENT NO.4 TO HEAR THE APPLICATION FILED UNDER SECTION 245C AND DISPOSE OFF THE SAME IN ACCORDANCE WITH LAW VIDE ANNEXURE-C DATED 25.03.2021 AND ISSUE A WRIT, ORDER OR DIRECTION, MORE PARTICULARLY ONE IN THE NATUE OF WRIT OF MANDAMUS DECLARING THE ACTION OF THE RESPONDENT NO.5 IN CONTINUING WITH THE ASSESSMENT PROCEEDINGS FOR THE A.Y.2013-2014 TO 2019-20 AS BEING VIOLATIVE OF THE PROVISIONS OF THE INCOME TAX ACT, 1961. IN W.P.NO.101864/21 BETWEEN SHRI SANJAY GANESH MISHRA, SON OF SRI. GANESH MISHRA, AGED ABOUT 55 YEARS, 297/1, G.A MISHRA FARM HOUSE, NEAR NAVODAYA SCHOOL, KYARKOPPA, DHARWAD, KARNATAKA-580001. ...PETITIONER (BY SRI SHASHANK S. HEGDE, ADVOCATE) AND 1. UNION OF INDIA THROUGH THE SECRETARY MINISTRY OF FINANCE, DEPARTMENT OF REVENUE, GOVERNMENT OF INDIA, NORTH BLOCK, NEW DELHI-110001. - 5 – 2. MINISTRY OF FINANCE, THROUGH THE SECRETARY, DEPARTMENT OF REVENUE, GOVERNMENT OF INDIA, NORTH BLOCK, NEW DELHI-110001. 3. CENTRAL BOARD OF DIRECT TAXES, THROUGH THE SECRETARY MINISTRY OF FINANCE, NORTH BLOCK, NEW DELHI-110001. 4. THE INCOME-TAX SETTLEMENT COMMISSION, ADDITIONAL BENCH-1, GROUND FLOOR, S.K. RATHOD MARG, MAHALAKSHMI CHAMBERS, MUMBAI-400034, MAHARASHTRA. 5. THE ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, C. R. BUILDING NAGAVANGAR, HUBLI, -580023, DHARWAD DISTRICT, KARNATAKA. …RESPONDENTS (BY SRI TALAJAPPA, KALBURGI AND SRI Y.V.RAVIRAJ, ADVOCATES FOR RESPONDENT NOS.1 TO 5) THIS WRIT PETITION IS FILED UNDER ARTICLES 226 & 227 OF THE CONSTITUTION OF INDIA PRAYING TO HOLD THAT THE IMPUGNED AMENDMENTS/ PROVISIONS OF THE FINANCE ACT, 2021 IN ANNEXURE-A ARE ILLEGAL, ARBITRARY, UNREASONABLE, VOID, UNFAIR AND VIOLATIVE OF ARTICLES 14 OF CONSTITUTION AND ALSO VIOLATIVE OF THE DOCTRINE OF PROMISSORY ESTOPPELS AND DOCTRINE OF LEGITIMATE EXPECTATION AND ISSUE A WRIT OF CERTIORARI OR ANY OTHER APPROPRIATE WRIT OR ORDER OR DIRECTION AND QUASH THE IMPUGNED AMENDMENT/ PROVISIONS OF THE FINANCE ACT, 2021 AT ANNEXURE-A AND ISSUE A WRIT OR ORDER OR DIRECTION IN THE NATURE OF MANDAMUS DIRECTING THE RESPONDENT NO.4 TO HEAR THE APPLICATION FILED UNDER SECTION 245C AND DISPOSE OFF THE SAME IN ACCORDANCE WITH LAW, VIDE ANNEXURE-C DT.25/3/2021 AND ISSUE A WRIT, ORDER OR DIRECTION, MORE PARTICULARLY, ONE IN THE NATURE OF WRIT OF MANDAMUS DECLARING THE ACTION OF THE RESPONDENT NO.5 IN CONTINUING WITH THE ASSESSMENT PROCEEDINGS - 6 – FOR THE A.Y.2013-14 TO 2019-20 AS BEING VIOLATIVE OF THE PROVISIONS OF THE INCOME TAX ACT, 1961. IN W.P.NO.101866/21 BETWEEN SMT ANJU SANJYA MISHRA, W/O. SANJAY GANESH MISHRA, AGE. 49 YEARS, 297/1, G.A.MISHRA FARM HOUSE, NEAR NAVODAYA SCHOOL, KYARKOPPA, DHARWAD, KARNATAKA-580001. ...PETITIONER (BY SRI SHASHANK S. HEGDE, ADVOCATE) AND 1. UNION OF INDIA THROUGH THE SECRETARY, MINISTRY OF FINANCE, DEPARTMENT OF REVENUE, GOVERNMENT OF INDIA, NORTH BLOCK, NEW DELHI-110 001. 2. MINISTRY OF FINANCE, THROUGH THE SECRETARY, DEPARTMENT OF REVENUE, GOVERNMENT OF INDIA, NORTH BLOCK, NEW DELHI-110 001. 3. CENTRAL BOARD OF DIRECT TAXES, THROUGH THE SECRETARY, MINISTRY OF FINANCE, NORTH BLOCK, NEW DELHI-110 001. 4. THE INCOME TAX SETTLEMENT COMMISSION, ADDITIONAL BENCH-I, GROUND FLOOR, S.K.RATHOD MAG, MAHALAKSHMI CHAMBERS, MUMBAI-400034, MAHARASHTRA. - 7 – 5. THE ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, C.R.BUILDING, NAVANAGAR, HUBLI-580023 DHARWAD DISTRICT, KARANATAKA. …RESPONDENTS (BY SRI TULAJAPPA KALBURGI, ADVOCATE FOR RESPONDENT NOS.1 TO 5) THIS WRIT PETITION IS FILED UNDER ARTICLES 226 & 227 OF THE CONSTITUTION OF INDIA PRAYING TO HOLD THAT THE IMPUGNED AMENDMENTS/PROVISIONS OF THE FINANCE ACT, 2021 IN ANNEXURE-A ARE ILLEGAL, ARBITRARY, UNREASONABLE, VOID, UNFAIR AND VIOLATIVE OF ARTICLES 14 OF CONSTITUTION AND ALSO VIOLATIVE OF THE DOCTRINE OF PROMISSORY ESTOPPELS AND DOCTRINE OF LEGITIMATE EXPECTATION AND ISSUE A WRIT OF CERTIORARI OR ANY OTHER APPROPRIATE WRIT OR ORDER OR DIRECTION AND QUASH THE IMPUGNED AMENDMENT/PROVISION OF THE FINANCE ACT, 2021 AT ANNEXURE-A AND ISSUE A WRIT OR ORDER OR DIRECTION IN THE NATURE OF MANDAMUS DIRECTING THE RESPONDENT NO.4 TO HEAR THE APPLICATION FILED UNDER SECTION 245C AND DISPOSE OFF THE SAME IN ACCORDANCE WITH LAW, VIDE ANNEXURE-C DT.25/3/2021 AND ISSUE A WRIT, ORDER OR DIRECTION, MORE PARTICULARLY, ONE IN THE NATURE OF WRIT OF MANDAMUS DECLARING THE ACTION OF THE RESPONDENT NO.5 IN CONTINUING WITH THE ASSESSMENT PROCEEDINGS FOR THE A.Y.2013-14 TO 2019-20 AS BEING VIOLATIVE OF THE PROVISIONS OF THE INCOME TAX ACT, 1961. IN W.P.NO.102734/21 BETWEEN M/S. SHRI VENKATESHWARA BUILDERS, REPRESENTED BY ITS MANAGING PARTNER, C.S.AHAMAD BASHA, AGE-MAJOR, U-54 LAXMI COMPLEX, NEELIGIN ROAD, NEAR CHANNAMMA CIRCLE HUBBALLI-580029, KARNATAKA STATE, INDIA. ...PETITIONER (BY SRI SHASHANK S. HEGDE, ADVOCATE AND SRI P.Y.VAIDYA, ADVOCATE) - 8 – AND 1. UNION OF INDIA, THROUGH THE SECRETARY MINISTRY OF FINANCE, DEPARTMENT OF REVENUE, GOVERNMENT OF INDIA, NORTH BLOCK, NEW DELHI-110 001 2. MINISTRY OF FINANCE THROUGH THE SECRETARY MINISTRY OF FINANCE, DEPARTMENT OF REVENUE GOVERNMENT OF INDIA, NORTH BLOCK, NEW DELHI-110 001. 3. CENTRAL BOARD OF DIRECT TAXES, THROUGH THE SECRETARY, MINISTRY OF FINANCE, DEPARTMENT OF REVENUE GOVERNMENT OF INDIA, NORTH BLOCK, NEW DELHI-110 001. 4. THE INCOME TAX SETTLEMENT COMMISSION ADDITIONAL BENCH-I, GROUND FLOOR, S.K.RATHOD MARG, MAHALAXMI CHAMBERS, MUMBAI-400 034, MAHARASHTRA. 5. THE ASSISTANT COMMISSIONER OF INCOME TAX CENTRAL CIRCLE, C.R.BUILDING, NAVANAGAR, HUBLI-580025, DHARWAD DIST., KARNATAKA. …RESPONDENTS (BY SRI M.B.KANAVI, ADV.FOR RESPONDENT NOS.1 AND 2) (BY SRI Y.V.RAVIRAJ, ADV. FOR RESPONDENT NOS.3 TO 5) THIS WRIT PETITION IS FILED UNDER ARTICLES 226 & 227 OF THE CONSTITUTION OF INDIA PRAYING TO HOLD THAT THE IMPUGNED AMENDMENTS/PROVISIONS OF THE FINANCE ACT, 2021 IN ANNEXURE-A ARE ILLEGAL, ARBITRARY, UNREASONABLE, VOID, UNFAIR AND VIOLATIVE OF ARTICLE 14 OF CONSTITUTION, AND ALSO VIOLATIVE OF THE - 9 – DOCTRINE OF PROMISSORY ESTOPPELS AND DOCTRINE OF LEGITIMATE EXPECTATION AND ISSUE A WRIT OF CERTIORARI OR ANY OTHER APPROPRIATE WRIT OR ORDER OR DIRECTION AND QUASH THE IMPUGNED AMENDMENT/PROVISIONS OF THE FINANCE ACT, 2021 AT ANNEXURE-A AND ISSUE A WRIT OR ORDER OR DIRECTION IN THE NATURE OF MANDAMUS DIRECTING THE RESPONDENT NO.4 TO HEAR THE APPLICATION FILED UNDER SECTION 245C AND DISPOSE OFF SAME IN ACCORDANCE WITH LAW VIDE ANNEXURE-C, DATED 25.03.2021 AND ISSUE A WRIT, ORDER OR DIRECTION, MORE PARTICULARLY, ONE IN THE NATURE OF WRIT OF MANDAMUS DECLARING THE ACTION OF THE RESPONDENT NO.5 IN CONTINUING WITH THE ASSESSMENT PROCEEDINGS FOR THE A.Y. 2015-16, 2016-17 AND 2019-20 AS BEING VIOLATIVE OF THE PROVISIONS OF THE INCOME TAX ACT, 1961. IN W.P.NO.102737/21 BETWEEN M/S. SHRI VENKATESHWARA ROCK DRILLS, REPRESENTED BY ITS MANAGING PARTNER, C .S. AHAMAD BASHA, AGE.MAJOR, U-54 LAXMI COMPLEX, NEELIGIN ROAD, NEAR CHANNAMMA CIRCLE, HUBBALLI-580029 KARNATAKA STATE INDIA. ...PETITIONER (BY SRI SHASHANK S. HEGDE, ADVOCATE) AND 1. UNION OF INDIA THROUGH THE SECRETARY MINISTRY OF FINANCE, DEPARTMENT OF REVENUE GOVERNMENT OF INDIA, NORTH BLOCK, NEW DELHI-110 001. 2. MINISTRY OF FINANCE, THROUGH THE SECRETARY, MINISTRY OF FINANCE, DEPARTMENT OF REVENUE, GOVERNMENT OF INDIA, NORTH BLOCK, NEW DELHI-110 001. - 10 – 3. CENTRAL BOARD OF DIRECT TAXES, THROUGH THE SECRETARY, MINISTRY OF FINANCE, DEPARTMENT OF REVENUE, GOVERNMENT OF INDIA, NORTH BLOCK, NEW DELHI-110 001. 4. THE INCOME TAX SETTLEMENT COMMISSION, ADDITIONAL BENCH-I, GROUND FLOOR, S.K.RATHAD MARG, MAHALAXMI CHAMBERS, MUMBAI-400034, MAHRASHTRA. 5. THE ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, C.R.BUILDING, NAVANAGAR, HUBLI-580023, DHARWAD DISTRICT, KARNATAKA. ..RESPONDENTS (BY SRI M.B.KANAVI, ADV. FOR RESPONDENT NOS.1 & 2) (BY SRI Y.V.RAVIRAJ, ADV. FOR RESPONDENT NOS.3 TO 5) THIS WRIT PETITION IS FILED UNDER ARTICLES 226 & 227 OF THE CONSTITUTION OF INDIA PRAYING TO HOLD THAT THE IMPUGNED AMENDMENTS/ PROVISIONS OF THE FINANCE ACT, 2021 IN ANNEXURE-A ARE ILLEGAL, ARBITRARY, UNREASONABLE, VOID, UNFAIR AND VIOLATIVE OF ARTICLE 14 OF CONSTITUTION AND ALSO VIOLATIVE OF THE DOCTRINE OF PROMISSORY ESTOPPELS AND DOCTRINE OF LEGITIMATE EXPECTATION AND ISSUE A WRIT OF CERTIORARI OR ANY OTHER APPROPRIATE WRIT OR ORDER OR DIRECTION AND QUASH THE IMPUGNED AMENDMENT/PROVISIONS OF THE FINANCE ACT, 2021 AT ANNEXURE-A AND ISSUE A WRIT OR ORDER OR DIRECTION IN THE NATURE OF MANDAMUS DIRECTING THE RESPONDENT NO.4 TO HEAR THE APPLICATION FILED UNDER SECTION 245C AND DISPOSE OFF SAME IN ACCORDANCE WITH LAW VIDE ANNEXURE-C DATED 25.03.2021 AND ISSUE A WRIT, ORDER OR DIRECTION, MORE PARTICULARLY ONE IN THE NATURE OF WRIT OF MANDAMUS DECLARING THE ACTION OF THE RESPONDENT NO.5 IN CONTINUING WITH THE ASSESSMENT PROCEEDINGS FOR THE A.Y.2014-15 TO 2020-21 AS BEING VIOLATIVE OF THE PROVISIONS OF THE INCOME TAX ACT, 1961. - 11 – IN W.P.NO.103181/21 BETWEEN M/S GANGAVATHI SILK PALACE, R/BY ITS PARTNER, SRI. ANAND B. KAMATAGI, S/O. SRI. BASAVARAJ KAMATAGI, AGED ABOUT 45 YEARS, GROUND FLOOR, KUSUGAL ARCADE, DAJIBANPETH, HUBBALLI-580028. ...PETITIONER (BY SRI SHASHANK S. HEGDE, ADVOCATE) AND 1. UNION OF INDIA THROUGH THE SECRETARY MINISTRY OF FINANCE, DEPARTMENT OF REVENUE, GOVERNMENT OF INDIA, NORTH BLOCK, NEW DELHI-110001 2. MINISTRY OF FINANCE, THROUGH THE SECRETARY, DEPARTMENT OF REVENUE, GOVERNMENT OF INDIA, NORTH BLOCK, NEW DELHI-110001. 3. CENTRAL BOARD OF DIRECT TAXES, R/BY ITS CHAIRPERSON, NORTH BLOCK, NEW DELHI-110001. 4. THE INCOME-TAX SETTLEMENT COMMISSION, R/BY ITS SECRETARY, ADDITIONAL BENCH-I, GROUND FLOOR, S.K. RATHOD MARG, MAHALAKSHMI CHAMBERS, MUMBAI-400034, MAHARASHTRA. 5. THE ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL WING, CENTRAL CIRCLE, C.R. BUILDING, NAVANAGAR, HUBBALLI-580025, KARNATAKA. ...RESPONDENTS - 12 – (BY SRI M.B.KANAVI, ADV. FOR RESPONDENT NOS.1 AND 2) (BY SRI Y.V.RAVIRAJ, ADV. FOR RESPONDENT NOS.3 TO 5) THIS WRIT PETITION IS FILED UNDER ARTICLES 226 & 227 OF THE CONSTITUTION OF INDIA PRAYING TO HOLD THAT THE IMPUGNED AMENDMENTS/PROVISIONS OF THE FINANCE ACT, 2021 IN ANNEXURE-A ARE ILLEGAL ARBITRARILY, UNREASONABLE VOID, UNFAIR AND VIOLATIVE OF ARTICLES 14 OF CONSTITUTION AND ALSO VIOLATIVE OF THE DOCTRINE OF PROMISSORY ESTOPPELS AND DOCTRINE OF LEGITIMATE EXPECTATION AND ISSUE A WRIT OF CERTIORARI OR ANY OTHER APPROPRIATE WRIT OR ORDER OR DIRECTION AND QUASH THE IMPUGNED AMENDMENT/PROVISIONS OF THE FINANCE ACT, 2021 AT ANNEXURE-A AND ISSUE A WRIT OR ORDER OR DIRECTION IN THE NATURE OF MANDAMUS DIRECTING THE RESPONDENT NO.4 TO HEAR THE APPLICATION FILED UNDER SECTION 245C AND DISPOSE OFF THE SAME IN ACCORDANCE WITH LAW HEREIN REFERRED AS ANNEXURE-E AND ISSUE A WRIT, ORDER OR DIRECTION MORE PARTICULARLY ONE IN THE NATURE OF WRIT OF PROHIBITION DECLARING THE ACTION OF THE RESPONDENT NO.5 IN CONTINUING WITH THE ASSESSMENT PROCEEDINGS FOR THE A.Y.2014-15 TO 2020-21 AS BEING VIOLATIVE OF THE PROVISIONS OF THE INCOME TAX ACT, 1961. IN W.P.NO.103185/21 BETWEEN CHANDAK BROTHERS, RAJLEELA, NEXT TO AYYAPA TEMPLE, NANAWADI, BELAGAVI-590006, REPRESENTED BY MANAGING PARTNER- SRI DILIP P.CHINDAK. ...PETITIONER (BY SRI SHASHANK S. HEGDE, ADVOCATE ) AND 1. UNION OF INDIA THROUGH THE SECRETARY, MINISTRY OF FINANCE, DEPARTMENT OF REVENUE - 13 – GOVERNMENT OF INDIA, NORTH BLOCK, NEW DELHI-110001. 2. MINISTRY OF FINANCE THROUGH THE SECRETARY, DEPARTMENT OF REVENUE, GOVERNMENT OF INDIA, NORTH BLOCK, NEW DELHI-110001. 3. CENTRAL BOARD OF DIRECT TAXES, THROUGH THE SECRETARY, MINISTRY OF FINANCE, NORTH BLOCK, NEW DELHI-110001. 4. THE INCOME TAX SETTLEMENT COMMISSION, ADDITIONAL BENCH-I, GROUND FLOOR, S.K. RATHOD MARG, MAHALAXMI CHAMBERS, MUMBAI-400034, MAHARASHTRA. 5. THE DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE, SARAF COLONY, BELAGAVI-590006, DISTRICT. BELAGAVI KARNATAKA. …RESPONDENTS (BY SRI M.B.KANAVI, ADV. FOR RESPONDENT NOS.1 AND 2) (BY SRI Y.V.RAVIRAJ, ADV. FOR RESPONDENT NOS.3 TO 5) (BY SRI TULAJAPPA KALBURGI, ADVOCATE FOR RESPONDENT NOS.1 TO 5) THIS WRIT PETITION IS FILED UNDER ARTICLES 226 & 227 OF THE CONSTITUTION OF INDIA PRAYING TO HOLD THAT THE IMPUGNED AMENDMENTS/PROVISIONS OF THE FINANCE ACT, 2021 IN ANNEXURE-A ARE ILLEGAL, ARBITRARY, UNREASONABLE, VOID, UNFAIR AND VIOLATIVE OF ARTICLE 14 OF CONSTITUTION, AND ALSO VIOLATIVE OF THE DOCTRINE OF PROMISSORY ESTOPPELS AND DOCTRINE OF LEGITIMATE EXPECTATION AND ISSUE A WRIT OF CERTIORARI OR ANY OTHER APPROPRIATE WRIT OR ORDER OR DIRECTION AND QUASH THE IMPUGNED AMENDMENTS/ PROVISIONS OF THE FINANCE ACT, 2021 AT ANNEXURE-A AND ISSUE A WRIT OR ORDER OR DIRECTION IN THE NATURE OF MANDAMUS DIRECTING THE RESPONDENT NO.4 TO HEAR THE APPLICATION FILED UNDER SECTION 245C AND DISPOSE OFF - 14 – SAME IN ACCORDANCE WITH LAW AND ISSUE A WRIT, ORDER OR DIRECTION, MORE PARTICULARLY, ONE IN THE NATURE OF WRIT OF PROHIBITION DECLARING THE ACTION OF THE RESPONDENT NO.5 IN CONTINUING WITH THE ASSESSMENT PROCEEDINGS FOR THE A.Y.2014-15 TO 2020-21 AS BEING VIOLATIVE OF THE PROVISIONS OF THE INCOME TAX ACT, 1961. IN W.P.NO.103282/21 BETWEEN UTTAM PREMRAJ CHINDAK AGE- 52 YEARS, RAJLEELA NEXT TO AYYAPA TEMPLE, NANAWADI, BELAGAVI-590006. ...PETITIONER (BY SRI SHASHANK S. HEGDE, ADVOCATE AND SRI P.Y.VAIDYA, ADVOCATE) AND 1. UNION OF INDIA THROUGH THE SECRETARY, MINISTRY OF FINANCE, DEPARTMENT OF REVENUE GOVERNMENT OF INDIA, NORTH BLOCK, NEW DELHI-110001. 2. MINISTRY OF FINANCE THROUGH THE SECRETARY, DEPARTMENT OF REVENUE, GOVERNMENT OF INDIA, NORTH BLOCK, NEW DELHI-110001. 3. CENTRAL BOARD OF DIRECT TAXES, THROUGH THE SECRETARY, MINISTRY OF FINANCE, NORTH BLOCK, NEW DELHI-110001. 4. THE INCOME TAX SETTLEMENT COMMISSION, ADDITIONAL BENCH-I, GROUND FLOOR, S.K. RATHOD MARG, - 15 – MAHALAXMI CHAMBERS, MUMBAI-400034, MAHARASHTRA. 5. THE DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE, SARAF COLONY, BELAGAVI-590006, DIST. BELAGAVI, KARNATAKA. …RESPONDENTS (BY SRI M.B.KANAVI, ADV. FOR RESPONDENT NOS.1 AND 2) (BY SRI Y.V.RAVIRAJ, ADV. FOR RESPONDENT NOS.3 TO 5) THIS WRIT PETITION IS FILED UNDER ARTICLES 226 & 227 OF THE CONSTITUTION OF INDIA PRAYING TO HOLD THAT THE IMPUGNED AMENDMENTS/PROVISIONS OF THE FINANCE ACT, 2021 IN ANNEXURE-A ARE ILLEGAL, ARBITRARY, UNREASONABLE, VOID, UNFAIR AND VIOLATIVE OF ARTICLE 14 OF CONSTITUTION AND ALSO VIOLATIVE OF THE DOCTRINE OF PROMISSORY ESTOPPELS AND DOCTRINE OF LEGITIMATE EXPECTATION AND ISSUE A WRIT OF CERTIORARI OR ANY OTHER APPROPRIATE WRIT OR ORDER OR DIRECTION AND QUASH THE IMPUGNED AMENDMENTS/PROVISIONS OF THE FINANCE ACT, 2021 AT ANNEXURE-A AND ISSUE A WRIT OR ORDER OR DIRECTION IN THE NATURE OF MANDAMUS DIRECTING THE RESPONDENT NO.4 TO HEAR THE APPLICATION FILED UNDER SECTION 245C AND DISPOSE OFF SAME IN ACCORDANCE WITH LAW AND ISSUE A WRIT, ORDER OR DIRECTION, MORE PARTICULARLY, ONE IN THE NATURE OF WRIT OF PROHIBITION DECLARING THE ACTION OF THE RESPONDENT NO.5 IN CONTINUING WITH THE ASSESSMENT PROCEEDINGS FOR THE A.Y.2014-15 TO 2020-21 AS BEING VIOLATIVE OF THE PROVISIONS OF THE INCOME TAX ACT, 1961. IN W.P.NO.103285/21 BETWEEN DILIP PREMRAJ CHINDAK, AGE- 50 YEARS, 0CC-BUSINESS, R/O. RAJLEELA, NEXT TO AYYAPA TEMPLE, NANAWADI, BELAGAVI-590006. ...PETITIONER (BY SRI SHASHANK S. HEGDE, ADVOCATE AND SRI P.Y.VAIDYA, ADVOCATE) - 16 – AND 1. UNION OF INDIA THROUGH THE SECRETARY, MINISTRY OF FINANCE, DEPARTMENT OF REVENUE GOVERNMENT OF INDIA, NORTH BLOCK, NEW DELHI-110001. 2. MINISTRY OF FINANCE, THROUGH THE SECRETARY, DEPARTMENT OF REVENUE, GOVERNMENT OF INDIA, NORTH BLOCK, NEW DELHI-110001 3. CENTRAL BOARD OF DIRECT TAXES, THROUGH THE SECRETARY, MINISTRY OF FINANCE, NORTH BLOCK, NEW DELHI-110001. 4. THE INCOME TAX SETTLEMENT COMMISSION, ADDITIONAL BENCH-I, GROUND FLOOR, S.K. RATHOD MARG, MAHALAXMI CHAMBERS, MUMBAI-400034, MAHARASHTRA. 5. THE DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE, SARAF COLONY, BELAGAVI-590006, DISTRICT. BELAGAVI, KARNATAKA. ..RESPONDENTS (BY SRI M.B.KANAVI, ADV. FOR RESPONDENT NOS.1 AND 2) (BY SRI Y.V.RAVIRAJ, ADV.FOR RESPONDENT NOS.3 TO 5) THIS WRIT PETITION IS FILED UNDER ARTICLES 226 & 227 OF THE CONSTITUTION OF INDIA PRAYING TO HOLD THAT THE IMPUGNED AMENDMENTS/PROVISIONS OF THE FINANCE ACT, 2021 IN ANNEXURE-A ARE ILLEGAL, ARBITRARY, UNREASONABLE, VOID, UNFAIR AND VIOLATIVE OF ARTICLE 14 OF CONSTITUTION AND ALSO VIOLATIVE OF THE DOCTRINE OF PROMISSORY ESTOPPELS AND DOCTRINE OF - 17 – LEGITIMATE EXPECTATION AND ISSUE A WRIT OF CERTIORARI OR ANY OTHER APPROPRIATE WRIT OR ORDER OR DIRECTION AND QUASH THE IMPUGNED AMENDMENTS/PROVISIONS OF THE FINANCE ACT, 2021 AT ANNEXURE-A AND ISSUE A WRIT OR ORDER OR DIRECTION IN THE NATURE OF MANDAMUS DIRECTING THE RESPONDENT NO.4 TO HEAR THE APPLICATION FILED UNDER SECTION 245C AND DISPOSE OFF SAME IN ACCORDANCE WITH LAW AND ISSUE A WRIT, ORDER OR DIRECTION, MORE PARTICULARLY, ONE IN THE NATURE OF WRIT OF PROHIBITION DECLARING THE ACTION OF THE RESPONDENT NO.5 IN CONTINUING WITH THE ASSESSMENT PROCEEDINGS FOR THE A.Y.2014-15 TO 2020-21 AS BEING VIOLATIVE OF THE PROVISIONS OF THE INCOME TAX ACT, 1961. IN W.P.NO.103287/21 BETWEEN GIRDHARI PREMRAJ CHINDAK AGE-47 YEARS, OCC-BUSINESS, R/O. RAJLEELA, BELLA VISTA, NEXT TO AYYAPA TEMPLE, AHSRAYA COLONY, NANAWADI, BELAGAVI-590009. ...PETITIONER (BY SRI SHASHANK S. HEGDE, ADVOCATE AND SRI P.Y.VAIDYA, ADVOCATE) AND 1. UNION OF INDIA THROUGH THE SECRETARY, MINISTRY OF FINANCE, DEPARTMENT OF REVENUE GOVERNMENT OF INDIA, NORTH BLOCK, NEW DELHI-110001. 2. MINISTRY OF FINANCE THROUGH THE SECRETARY DEPARTMENT OF REVENUE GOVERNMENT OF INDIA, NORTH BLOCK, NEW DELHI. - 18 – 3. CENTRAL BOARD OF DIRECT TAXES THROUGH THE SECRETARY MINISTRY OF FINANCE, NORTH BLOCK NEW DELHI, 4. THE INCOME TAX SETTLEMENT COMMISSION ADDITIONAL BENCH-I, GROUND FLOOR S K RATHOD MARG, MUMBAI-400 034, MAHARASHTRA. 5. THE DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE, SARAF COLONY, BELAGAVI -590006, DISTRICT BELAGAVI, KARNATAKA. ….RESPONDENTS (BY SRI M.B.KANAVI, ADV.FOR RESPONDENT NOS.1 AND 2) (BY SRI Y.V.RAVIRAJ, ADV. FOR RESPONDENT NOS.3 TO 5) THIS WRIT PETITION IS FILED UNDER ARTICLES 226 & 227 OF THE CONSTITUTION OF INDIA PRAYING TO HOLD THAT THE IMPUGNED AMENDMENTS/PROVISIONS OF THE FINANCE ACT, 2021 IN ANNEXURE-A ARE ILLEGAL, ARBITRARY, UNREASONABLE, VOID, UNFAIR AND VIOLATIVE OF ARTICLE 14 OF CONSTITUTION AND ALSO VIOLATIVE OF THE DOCTRINE OF PROMISSORY ESTOPPELS AND DOCTRINE OF LEGITIMATE EXPECTATION AND ISSUE A WRIT OF CERTIORARI OR ANY OTHER APPROPRIATE WRIT OR ORDER OR DIRECTION AND QUASH THE IMPUGNED AMENDMENTS/PROVISIONS OF THE FINANCE ACT, 2021 AT ANNEXURE-A ISSUE A WRIT OR ORDER OR DIRECTION IN THE NATURE OF MANDAMUS DIRECTING THE RESPONDENT NO.4 TO HEAR THE APPLICATION FILED UNDER SECTION 245C VIDE ANNEXURE-E DATED 22.03.2021 AND DISPOSE OFF SAME IN ACCORDANCE WITH LAW ISSUE A WRIT, ORDER OR DIRECTION, MORE PARTICULARLY, ONE IN THE NATURE OF WRIT OF PROHIBITION DECLARING THE ACTION OF THE RESPONDENT NO.5 IN CONTINUING WITH THE ASSESSMENT PROCEEDINGS FOR THE A.Y.2014-15 TO 2020-21 AS BEING VIOLATIVE OF THE PROVISIONS OF THE INCOME TAX ACT, 1961. - 19 – IN W.P.NO.103290/21 BETWEEN LEELA PREMRAJ CHINDAK AGE-40 YEARS, OCC-NIL, R/O.RAJLEELA, NEXT TO AYYAPA TEMPLE, NANAWADI, BELAGAVI-590009. ...PETITIONER (BY SRI SHASHANK S. HEGDE, ADVOCATE AND SRI P.Y.VAIDYA, ADVOCATE) AND 1. UNION OF INDIA THROUGH THE SECRETARY, MINISTRY OF FINANCE, DEPARTMENT OF REVENUE GOVERNMENT OF INDIA, NORTH BLOCK, NEW DELHI-110001. 2. MINISTRY OF FINANCE THROUGH THE SECRETARY DEPARTMENT OF REVENUE GOVERNMENT OF INDIA, NORTH BLOCK, NEW DELHI-10001. 3. CENTRAL BOARD OF DIRECT TAXES THROUGH THE SECRETARY MINISTRY OF FINANCE, NORTH BLOCK NEW DELHI-10001., 4. THE INCOME TAX SETTLEMENT COMMISSION, ADDITIONAL BENCH-I, GROUND FLOOR, S K RATHOD MARG, MAHALAXMI CHAMBERS, MUMBAI-400 034, MAHARASHSTRA. 5. THE DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, SARAF COLONY, BALAGAVI-590006, DISTRICT BELAGAVI, KARNATAKA. …RESPONDENTS (BY SRI M.B.KANAVI, ADV.FOR RESPONDENT NOS.1 AND 2) (BY SRI Y.V.RAVIRAJ, ADV. FOR RESPONDENT NOS.3 TO 5) - 20 – THIS WRIT PETITION IS FILED UNDER ARTICLES 226 & 227 OF THE CONSTITUTION OF INDIA PRAYING HOLD THAT THE IMPUGNED AMENDMENTS/PROVISIONS OF THE FINANCE ACT, 2021 IN ANNEXURE-A ARE ILLEGAL, ARBITRARY, UNREASONABLE, VOID, UNFAIR AND VIOLATIVE OF ARTICLE 14 OF CONSTITUTION AND ALSO VIOLATIVE OF THE DOCTRINE OF PROMISSORY ESTOPPELS AND DOCTRINE OF LEGITIMATE EXPECTATION AND ISSUE A WRIT OF CERTIORARI OR ANY OTHER APPROPRIATE WRIT OR ORDER OR DIRECTION AND QUASH THE IMPUGNED AMENDMENTS/PROVISIONS OF THE FINANCE ACT, 2021 AT ANNEXURE-A AND ISSUE A WRIT OR ORDER OR DIRECTION IN THE NATURE OF MANDAMUS DIRECTING THE RESPONDENT NO.4 TO HEAR THE APPLICATION FILED UNDER SECTION 245C VIDE ANNEXURE-E DATED 22.03.2021 AND DISPOSE OFF SAME IN ACCORDANCE WITH LAW AND ISSUE A WRIT, ORDER OR DIRECTION, MORE PARTICULARLY, ONE IN THE NATURE OF WRIT OF PROHIBITION DECLARING THE ACTION OF THE RESPONDENT NO.5 IN CONTINUING WITH THE ASSESSMENT PROCEEDINGS FOR THE A.Y.2014-15 TO 2020-21 AS BEING VIOLATIVE OF THE PROVISIONS OF THE INCOME TAX ACT, 1961. THESE PETITIONS ARE COMING ON FOR ORDERS, THIS DAY, THE COURT MADE THE FOLLOWING: ORDER In this batch of writ petitions, the amendments made to the provisions of the Finance Act, 2021 are called in question. 2. A prayer is also made to direct the 4th respondent to hear the applications filed under Section 245C and dispose of the same. - 21 – 3. Learned counsel Sri Y.V.Raviraj appearing for Revenue produces a copy of the Press Release dated 07.09.2021, by which, the Revenue has permitted those assesses who could not file their applications as on 31.01.2021 for settlement have been file their applications on or before 30.09.2021. 4. Learned counsel Sri Y.V.Raviraj submits that in the instant batch of writ petitions, petitioners have already made their applications in the month of March-2021 and therefore the prayers sought for in the writ petitions would not survive for consideration and the grievances of the petitioners are satisfied by issuance of Press Release on 07.09.2021. 5. It may also be pertinent to state here that the counsel for the petitioners also submits that an order under Section 119(2)(b) of Income Tax Act, 1961 has been made permitting filing of applications till 30.09.2021. - 22 – 6. Recording the said submissions, these writ petitions are being disposed off as having become unnecessary since as per the order dated 28.09.2021 and the Press Release dated 07.09.2021 the Department itself have stated that the applications of the petitioners would be considered. SD JUDGE CKK "