High Court of KeralaSingle JudgeWrit petitions allowed; impugned orders set asi...
WP(C) Nos. 28785/2023; 26130/2023; 30919/2023; 25867/2023 - M/s Pankaja Kasturi Herbals India Pvt. Ltd. & Dr. J. Hareendran Nair v. Assistant Commissioner of Income Tax, Central Circle-1; Deputy Commissioner of Income Tax Circle-1(1); Union of India; Interim Board for Settlement, IBS-2; and others ( batch writ petitions )
Case / Petition Number:WP(C) Nos. 28785 of 2023; 26130 of 2023; 30919 of 2023; 25867 of 2023
Case Details & Bench
- Court
- High Court of Kerala
- Hon'ble Judges
- Dinesh Kumar Singh
- Judgment Date
- 2023-12-19
- Court Decision / Holding
- The writ petitions are allowed; the impugned orders are set aside; the cases are remitted back to the competent respondent for fresh decision on the applications in light of the Madras High Court judgment (M/s Jain Metal Rolling Mills v. Union of India). No Costs. The orders should be decided in accordance with the scheme and the read-down interpretation of Section 245C(5).
- Final Disposition
- Writ petitions allowed; impugned orders set aside; matter remitted to competent respondent for fresh decision in light of Jain Metal Rolling Mills; no costs.
Parties to the Case
Appellants / Petitioners
- M/S PANKAJA KASTURI HERBALS INDIA PVT. LTD.
- DR. J. HAREENDRAN NAIR
- HAILSTONE INNOVATIONS PVT. LTD.
- R.J. WILLIAMS
Respondents
- THE ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE 1, KOCHI
- DEPUTY COMMISSIONER OF INCOME TAX CIRCLE-1(1), KOCHI
- UNION OF INDIA, represented by its Secretary, Department of Revenue, Ministry of Finance
- INTERIM BOARD FOR SETTLEMENT, IBS-2, LOK NAYAK BHAWAN, KHAN MARKET, NEW DELHI
Legal Representation & Advocates
Counsels for Petitioners
- • ANIL D. NAIR
- • TELMA RAJU
- • AADITYA NAIR
Counsels for Respondents
- • NAVANEETH N. NATH
- • SUSIE B. VARGHESE
Case Synopsis & Summary
These connected writ petitions challenge multiple orders issued under the Settlement provisions of the Income Tax Act. The petitions seek to quash Ext.P8 in WP(C) 25867/2023, Ext.P10 in WP(C) Nos. 26130/2023 and 30919/2023, and Exts. P39–P45 in WP(C) 28785/2023, arguing misinterpretation of Section 245C(5) as amended by the Finance Act 2021. The core issue is whether the retrospective last date of eligibility should be read down, so as to include applications up to 31 March 2021 rather than 31 January 2021. The Madras High Court, in M/s Jain Metal Rolling Mills v. Union of India (MANU/TN/6417/2023) in W.P(C) No. 13455 of 2021 and connected cases, held that Section 245C(5) should be read down, extending eligibility to 31.03.2021, and that pending applications in the 01.02.2021–31.03.2021 window should be deemed pending and eligible for Interim Board consideration. The Kerala High Court adopts this reasoning, sets aside the impugned orders, and allows the petitions. The matter is remitted to the competent authority for fresh decision on merits in light of Jain Metal Rolling Mills, with no costs. The decision promotes the settlement scheme’s objectives and ensures due process for eligible pending applications.
Provisions of Law Cited
Section 245C(5) of the Income Tax Act, 1961 (as amended by the Finance Act, 2021)Section 142(1) of the Income Tax Act, 1961Section 142(2) of the Income Tax Act, 1961Section 143(2) of the Income Tax Act, 1961
Submissions & Arguments
Contentions of Appellants / Petitioners
The applicants contend that the impugned orders (Ext.P8, Ext.P10, Exts.P39–P45) merit quashing in view of the Madras High Court's read down of Section 245C(5) and its effect on eligibility timelines. They rely on the 2021 Finance Act amendment to expand eligibility up to 31.03.2021, and submit that pending or deemed-pending applications arising between 01.02.2021 and 31.03.2021 must be considered by the Interim Board on merits. They urge the Court to set aside the orders and direct fresh consideration consistent with Jain Metal Rolling Mills.
Contentions of Respondents
The respondents argue that the petitions are in the nature of a challenge to settled administrative decisions under the settlement scheme. They defend the validity of the circulars and orders, stressing the eligibility window and the Interim Board's jurisdiction as per the scheme, and contend that the Madras decision cannot be retroactively applied to extend time beyond the statutory framework.
Cited Precedents (1)
| Case Name | Citation | Treatment | Explanation |
|---|---|---|---|
| M/s Jain Metal Rolling Mills v. Union of India | MANU/TN/6417/2023 | Positive | The Kerala High Court explicitly cites the Madras High Court Division Bench judgment (dated 17.11.2023) as controlling on the interpretation of Section 245C(5) and applies its read-down to the current batch of petitions, thereby aligning with that authority. |
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Extracted Judgment Text
Exact text extracted from official judgment records.
## **`IN THE HIGH COURT OF KERALA AT ERNAKULAM`**
## **`PRESENT`**
## **`THE HONOURABLE MR. JUSTICE DINESH KUMAR SINGH`**
```
TUESDAY, THE 19[TH] DAY OF DECEMBER 2023 / 28TH AGRAHAYANA, 1945
```
## **`WP(C) NO. 28785 OF 2023`**
## **`PETITIONER/S:`**
- **`1 M/S.PANKAJA KASTURI HERBALS INDIA PVT. LTD., KASTURI, POOVACHAL, THIRUVANANTHAPURAM REPRESENTED BY ITS MANAGING DIRECTOR, DR. J.HAREENDRAN NAIR, PIN - 695575`**
- **`2 DR.J.HAREENDRAN NAIR, AGED 60 YEARS KASTURI, POOVACHAL, THIRUVANANTHAPURAM, PIN - 695575`**
- **`BY ADVS. ANIL D. NAIR TELMA RAJU AADITYA NAIR`**
## **`RESPONDENT/S:`**
- **`1 THE ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, AAYAKAR BHAVAN, 1ST FLOOR, KOWDIAR, THIRUVANATHAPURAM, PIN - 695003`**
- **`2 DEPUTY COMMISSIONER OF INCOME TAX CIRCLE-1(1), AAYAKAR BHAVAN, 1ST FLOOR, KOWDIAR, THIRUVANATHAPURAM, PIN - 695003`**
- **`BY ADVS.`**
- **`NAVANEETH.N.NATH, CGC SUSIE B VARGHESE`**
```
THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON
19.12.2023, ALONG WITH WP(C).26130/2023, 30919/2023, THE COURT ON
THE SAME DAY DELIVERED THE FOLLOWING:
```
```
WP(C) NO. 28785 OF 2023 and connected cases
```
```
2
```
# **`IN THE HIGH COURT OF KERALA AT ERNAKULAM`**
## **`PRESENT`**
```
THE HONOURABLE MR. JUSTICE DINESH KUMAR SINGH
```
```
TUESDAY, THE 19[TH] DAY OF DECEMBER 2023 / 28TH AGRAHAYANA,
```
```
1945
```
```
WP(C) NO. 26130 OF 2023
```
## **`PETITIONER/S:`**
- **`1 HAILSTONE INNOVATIONS PVT. LTD, DOOR NO. 4/381 B, AYYANKUNNU PO, MUNDUR, THRISSUR, KERALA-680541, REPRESENTED BY ITS MANAGING DIRECTED MR. R.J. WILLIAMS.`**
- **`2 R.J. WILLIAMS, VELLOTTINGAL HOUSE, ANTONY ROAD, OLLUR, THRISSUR, KERALA, PIN - 680306`**
- **`BY ADVS. ANIL D. NAIR TELMA RAJU AADITYA NAIR`**
## **`RESPONDENT/S:`**
- **`1 THE ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE 1,KANDOMKULATHY TOWERS INCOME TAX OFFICE OPPOSITE MAHARAJAS COLLEGE GROUND,KOCHI, PIN - 682001`**
- **`2 UNION OF INDIA, REPRESENTED BY ITS SECRETARY, DEPARTMENT OF REVENUE, MINISTRY OF FINANCE, NORTH BLOCK, NEW DELHI, PIN - 110001`**
- **`3 INTERIM BOARD FOR SETTLEMENT, IBS-2, LOK NAYAK BHAWAN, KHAN MARKET, NEW DELHI, PIN - 110003`**
- **`THIS WRIT PETITION (CIVIL) HAVING COME UP FOR`**
- **`ADMISSION ON 19.12.2023, ALONG WITH WP(C).28785/2023 AND CONNECTED CASES, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:`**
```
WP(C) NO. 28785 OF 2023 and connected cases
```
```
3
```
# **`IN THE HIGH COURT OF KERALA AT ERNAKULAM`**
## **`PRESENT`**
```
THE HONOURABLE MR. JUSTICE DINESH KUMAR SINGH
TUESDAY, THE 19[TH] DAY OF DECEMBER 2023 / 28TH AGRAHAYANA,
```
```
1945
```
```
WP(C) NO. 30919 OF 2023
```
## **`PETITIONER/S:`**
- **`1 HAILSTONE INNOVATIONS PVT. LTD. , DOOR NO. 4/381 B, AYYANKUNNU PO MUNDUR, THRISSUR, KERALA, REPRESENTED BY ITS MANAGING DIRECTED MR. R.J. WILLIAMS, PIN - 680541`**
- **`2 R.J. WILLIAMS, VELLOTTINGAL HOUSE, ANTONY ROAD, OLLUR, THRISSUR, KERALA, PIN - 680306`**
```
BY ADVS.
```
- **`ANIL D. NAIR TELMA RAJU AADITYA NAIR`**
## **`RESPONDENT/S:`**
- **`1 THE ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE 1,KANDOMKULATHY TOWERS INCOME TAX OFFICE,OPPOSITE MAHARAJAS COLLEGE GROUND KOCHI, PIN - 682001`**
- **`2 UNION OF INDIA, REPRESENTED BY ITS SECRETARY ,DEPARTMENT OF REVENUE, MINISTRY OF FINANCE,NORTH BLOCK, NEW DELHI, PIN - 110001`**
- **`3 INTERIM BOARD FOR SETTLEMENT, IBS-2, LOK NAYAK BHAWAN, KHAN MARKET, NEW DELHI, PIN - 110003`**
```
BY ADV NAVANEETH.N.NATH
```
```
THIS WRIT PETITION (CIVIL) HAVING COME UP FOR
ADMISSION ON 19.12.2023, ALONG WITH WP(C).28785/2023 AND
CONNECTED CASES, THE COURT ON THE SAME DAY DELIVERED THE
FOLLOWING:
```
```
WP(C) NO. 28785 OF 2023 and connected cases
```
```
4
```
```
IN THE HIGH COURT OF KERALA AT ERNAKULAM
```
## **`PRESENT`**
```
THE HONOURABLE MR. JUSTICE DINESH KUMAR SINGH
TUESDAY, THE 19[TH] DAY OF DECEMBER 2023 / 28TH AGRAHAYANA,
```
```
1945
```
```
WP(C) NO. 25867 OF 2023
```
## **`PETITIONER/S:`**
```
M/S. PANKAJA KASTURI HERBALS INDIA PVT. LTD.,
KASTURI, POOVACHAL, THIRUVANANTHAPURAM 695 575,
REPRESENTED BY ITS MANAGING DIRECTOR, DR. J
HAREENDRAN NAIR
```
```
BY ADVS.
ANIL D. NAIR
TELMA RAJU
AADITYA NAIR
```
## **`RESPONDENT/S:`**
- **`1 DEPUTY COMMISSIONER OF INCOME TAX CIRCLE-1(1), AAYAKAR BHAVAN, 1ST FLOOR, KOWDIAR, THIRUVANATHAPURAM, PIN - 695003`**
- **`2 THE ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, AAYAKAR BHAVAN, 1ST FLOOR, KOWDIAR, THIRUVANATHAPURAM, PIN - 695003`**
- **`3 UNION OF INDIA, REPRESENTED BY ITS SECRETARY DEPARTMENT OF REVENUE, MINISTRY OF FINANCE NORTH BLOCK, NEW DELHI, PIN - 110001`**
- **`4 INTERIM BOARD FOR SETTLEMENT, IBS-2, LOK NAYAK BHAWAN, KHAN MARKET, NEW DELHI, PIN - 110003`**
- **`BY ADV JOSE JOSEPH, SC, INCOME TAX DEPARTMENT, KERALA`**
```
THIS WRIT PETITION (CIVIL) HAVING COME UP FOR
ADMISSION ON 19.12.2023, ALONG WITH WP(C).28785/2023 AND
CONNECTED CASES, THE COURT ON THE SAME DAY DELIVERED THE
FOLLOWING:
```
## **`WP(C) NO. 28785 OF 2023 and connected cases`**
## **`5`**
## **JUDGMENT**
## **Dated this the 19[th] day of December, 2023**
The present writ petitions have been filed, questioning Ext.P8 order in W.P(C) No. 25867 of 2023, Ext.P10 order in W.P(C) Nos. 26130 of 2023 & 30919 of 2013 and Exts.P39 to P45 in W.P(C) No. 28785 of 2023. The issue is covered by the judgment of the Division Bench of Madras High Court dated 17.11.2023 in W.P(C) No. 13455 of 2021 and connected cases in **M/s Jain Metal Rolling Mills v. Union of India [MANU/TN/6417/2023]**
2. The learned Division Bench of the Madras High Court had disposed of the batch of these writ petition in following terms which are mentioned in Paragraph 42 is extracted as under:-
“42.In the result, these writ petitions are partly allowed and are disposed off on the following terms :~
(i) Section 245C(5) of the Income Tax Act, 1961 (as amended by the Finance Act, 2021) is read down by removing the retrospective last date of 1st date of February, 2021 as 31st day of March, 2021;
(ii) Consequently the last date of eligibility mentioned paragraph 4(i) of the impugned circular dated 28.09.2021 shall also be read as 31.03.2021;
(iii) all the applications in respect of the petitioners even in respect of the cases arising between 01.02.2021 to 31.03.2021 shall be deemed be pending applications and shall be deemed to be pending applications for the purposes of consideration by the Interim Board;
(iv) Wherever they are rejected on the ground that they did not have a case pending as on
```
6
```
## **`WP(C) NO. 28785 OF 2023 and connected cases`**
31.01.2021, such orders shall stand set aside and the applications shall be deemed to be pending applications for the consideration by the Interim Board, if otherwise in order and eligible, and shall be dealt with in accordance with law on merits in accordance with the scheme that may be framed by the Central Government as in respect of the other cases which arose prior to 31.01.2021;
(v) No Costs. Consequently all miscellaneous applications shall stand closed.”
As the issue is covered by the judgment of the learned Division Bench of the Madras High Court, in the judgment, **M/s Jain Metal Rolling Mills (supra),** the present writ petitions are allowed and the aforesaid impugned orders are set aside. The cases are remitted back to the competent respondent for taking fresh decision on the applications in the light of the judgment as aforementioned.
```
Sd/-
```
**DINESH KUMAR SINGH JUDGE**
**SJ**
```
7
```
## **`WP(C) NO. 28785 OF 2023 and connected cases`**
## **`APPENDIX OF WP(C) 26130/2023`**
## **`PETITIONER EXHIBITS`**
```
Exhibit P1
```
```
TRUE COPY OF THE PANCHNAMA DATED
23.03.2020
```
```
Exhibit P2TRUE COPY OF ACKNOWLEDGEMENT DATED
22.03.2021 OF RECEIPT OF SETTLEMENT
APPLICATION FILED BY THE PETITIONER
BEFORE THE INCOME TAX SETTLEMENT
COMMISSION.
```
```
Exhibit P3TRUE COPY OF THE INTIMATION IN FORM
NO.34BA WAS FILED BEFORE THE
1STRESPONDENT ON 22.03.2021
```
```
Exhibit P4TRUE COPY OF NOTIFICATION NO.10/2021
DATED 27.2.2021 ISSUED BY THE 2ND
RESPONDENT.
```
```
Exhibit P5TRUE COPY OF PRESS RELEASE DATED
7.9.2021 ISSUED BY THE 2ND RESPONDENT.
Exhibit P6TRUE COPY OF NOTIFICATION
NO.F.NO.299/22/2021-DIRECTOR(INV.III)/1
74 DATED 28.09.2021
```
```
Exhibit P7TRUE COPY OF RULE 9 REPORT FILED BY THE
PRINCIPAL COMMISSIONER OF INCOME TAX
CENTRAL CIRCLE.
```
```
Exhibit P8TRUE COPY OF THE REPLY FILED BY THE
PETITIONER DATED 09.07.2022 TO RULE 9A
REPORT.
```
```
Exhibit P9TRUE COPY OF JUDGMENT DATED 15.6.2023
IN W.P. (C) NO.17640 OF 2023
Exhibit P10TRUE COPY OF ORDER DATED 25.7.2023
PASSED BY THE 3RD RESPONDENT
Exhibit P11True copy of the Judgment of the
Division Bench of Madras High Court
dated 17.11.2023
```
```
8
```
## **`WP(C) NO. 28785 OF 2023 and connected cases`**
## **`APPENDIX OF WP(C) 30919/2023`**
## **`PETITIONER EXHIBITS`**
```
Exhibit P1TRUE COPY OF THE PANCHNAMA DATED
23.03.2020
```
```
Exhibit P2TRUE COPY OF ACKNOWLEDGEMENT DATED
22.03.2021 OF RECEIPT OF SETTLEMENT
APPLICATION FILED BY THE PETITIONER
BEFORE THE INCOME TAX SETTLEMENT
COMMISSION.
```
```
Exhibit P3TRUE COPY OF THE INTIMATION IN FORM
NO.34BA WAS FILED BEFORE THE
1STRESPONDENT ON 22.03.2021
```
- **`Exhibit P4 TRUE COPY OF NOTIFICATION NO.10/2021 DATED 27.2.2021 ISSUED BY THE 2ND RESPONDENT.`**
- **`Exhibit P5 TRUE COPY OF PRESS RELEASE DATED 7.9.2021 ISSUED BY THE 2ND RESPONDENT.`**
- **`Exhibit P6 TRUE COPY OF NOTIFICATION NO.F.NO.299/22/2021-DIRECTOR(INV.III)/1 74 DATED 28.09.2021`**
- **`Exhibit P7 TRUE COPY OF RULE 9 REPORT FILED BY THE PRINCIPAL COMMISSIONER OF INCOME TAX CENTRAL CIRCLE.`**
- **`Exhibit P8 TRUE COPY OF THE REPLY FILED BY THE PETITIONER DATED 09.07.2022 TO RULE 9A REPORT.`**
- **`Exhibit P9 TRUE COPY OF JUDGMENT DATED 15.6.2023 IN W.P. (C) NO.17640 OF 2023`**
- **`Exhibit P10 TRUE COPY OF ORDER DATED 25.7.2023 PASSED BY THE 3RD RESPONDENT`**
- **`Exhibit P11 TRUE COPY OF NOTICE UNDER SEC.142(1) ISSUED ON 5.9.2023 FOR THE ASSESSMENT YEAR 2014-15 ISSUED BY THE 1ST RESPONDENT.`**
- **`Exhibit P12 TRUE COPY OF NOTICE UNDER SEC.142(1) ISSUED ON 5.9.2023 FOR THE ASSESSMENT YEAR 2015-16 ISSUED BY THE 1ST RESPONDENT.`**
```
Exhibit P13TRUE COPY OF NOTICE UNDER SEC.142(1)
ISSUED ON 5.9.2023 FOR THE ASSESSMENT
YEAR 2016-17 ISSUED BY THE 1ST
RESPONDENT.
Exhibit P14TRUE COPY OF NOTICE UNDER SEC.142(1)
ISSUED ON 5.9.2023 FOR THE ASSESSMENT
```
```
9
```
## **`WP(C) NO. 28785 OF 2023 and connected cases`**
```
YEAR 2017-18 ISSUED BY THE 1ST
RESPONDENT.
```
```
Exhibit P15TRUE COPY OF NOTICE UNDER SEC.142(1)
ISSUED ON 5.9.2023 FOR THE ASSESSMENT
YEAR 2018-19 ISSUED BY THE 1ST
RESPONDENT.
```
- **`Exhibit P16 TRUE COPY OF NOTICE UNDER SEC.142(1) ISSUED ON 5.9.2023 FOR THE ASSESSMENT YEAR 2019-20 ISSUED BY THE 1ST RESPONDENT.`**
- **`Exhibit P17 TRUE COPY OF NOTICE UNDER SEC.143(2) ISSUED ON 5.9.2023 FOR THE ASSESSMENT YEAR 2014-15 ISSUED BY THE 1ST RESPONDENT.`**
- **`Exhibit P18 TRUE COPY OF NOTICE UNDER SEC.143(2) ISSUED ON 5.9.2023 FOR THE ASSESSMENT YEAR 2015-16 ISSUED BY THE 1ST RESPONDENT.`**
- **`Exhibit P19 TRUE COPY OF NOTICE UNDER SEC.143(2) ISSUED ON 5.9.2023 FOR THE ASSESSMENT YEAR 2016-17 ISSUED BY THE 1ST RESPONDENT.`**
- **`Exhibit P20 TRUE COPY OF NOTICE UNDER SEC.143(2) ISSUED ON 5.9.2023 FOR THE ASSESSMENT YEAR 2017-18 ISSUED BY THE 1ST RESPONDENT.`**
- **`Exhibit P21 TRUE COPY OF NOTICE UNDER SEC.143(2) ISSUED ON 5.9.2023 FOR THE ASSESSMENT YEAR 2018-19 ISSUED BY THE 1ST RESPONDENT.`**
- **`Exhibit P22 TRUE COPY OF NOTICE UNDER SEC.143(2) ISSUED ON 5.9.2023 FOR THE ASSESSMENT YEAR 2019-20 ISSUED BY THE 1ST RESPONDENT.`**
- **`Exhibit P23 TRUE COPY OF NOTICE UNDER SEC.143(2) DATED 14.9.2023 ISSUED BY THE 1ST RESPONDENT FOR THE ASSESSMENT YEAR 2020-21`**
```
Exhibit P24TRUE COPY OF LETTER DATED 11.9.2023
REPLIED TO EXHIBIT P17- EXHIBIT P22
NOTICES BY THE PETITIONER.
Exhibit P25TRUE COPY LETTER DATED 16.9.2023 REPLIED TO
EXHIBIT P23 NOTICE BY THE PETITIONER.
Exhibit P26TRUE COPY OF ORDER DATED 22.3.2022 IN
MAT .375/2022 AND MAT .236/2022 OF THE
HON'BLE CALCUTTA HIGH COURT.
```
```
10
```
## **`WP(C) NO. 28785 OF 2023 and connected cases`**
## **`APPENDIX OF WP(C) 28785/2023`**
- **`PETITIONER EXHIBITS Exhibit P1 TRUE COPY OF THE ORDER DATED 7.8.2023 IN W.P.(C) NO.25867 OF 2023`**
- **`Exhibit P2 TRUE COPY OF NOTICE UNDER SEC.142(2) DATED 2.8.2023 FOR THE ASSESSMENT YEAR 2014-15 ISSUED BY THE 1ST RESPONDENT.`**
- **`Exhibit P3 TRUE COPY OF NOTICE UNDER SEC.142(2) DATED 2.8.2023 FOR THE ASSESSMENT YEAR 2015-16 ISSUED BY THE 1ST RESPONDENT.`**
- **`Exhibit P4 TRUE COPY OF THE NOTICE UNDER SEC.142(2) DATED 2.8.2023 FOR THE ASSESSMENT YEAR 2016-17 ISSUED BY THE 1ST RESPONDENT.`**
- **`Exhibit P5 TRUE COPY OF NOTICE UNDER SEC.142(2) DATED 2.8.2023 FOR THE ASSESSMENT YEAR 2017-18 ISSUED BY THE 1ST RESPONDENT.`**
- **`Exhibit P6 TRUE COPY OF NOTICE UNDER SEC.142(2) DATED 2.8.2023 FOR THE ASSESSMENT YEAR 2018-19 ISSUED BY THE 1ST RESPONDENT..`**
- **`Exhibit P7 TRUE COPY OF NOTICE UNDER SEC.142(2) DATED 2.8.2023 FOR THE ASSESSMENT YEAR 2019-20 ISSUED BY THE 1ST RESPONDENT.`**
- **`Exhibit P8 TRUE COPY OF THE NOTICE UNDER SEC.142(2) DATED 2.8.2023 FOR THE ASSESSMENT YEAR 2020-21 ISSUED BY THE 1ST RESPONDENT.`**
- **`Exhibit P9 TRUE COPY OF THE REPLY DATED 8.8.2023 FOR THE ASSESSMENT YEAR 2014-15 FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT.`**
- **`Exhibit P10 TRUE COPY OF THE REPLY DATED 8.8.2023 FOR THE ASSESSMENT YEAR 2015-16 FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT.`**
- **`Exhibit P11 TRUE COPY OF THE REPLY DATED 8.8.2023 FOR THE ASSESSMENT YEAR 2016-17 FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT.`**
- **`Exhibit P12 TRUE COPY OF THE REPLY DATED 8.8.2023 FOR THE ASSESSMENT YEAR 2017-18 FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT.`**
- **`Exhibit P13 TRUE COPY OF THE REPLY DATED 8.8.2023`**
```
11
```
## **`WP(C) NO. 28785 OF 2023 and connected cases`**
```
FOR THE ASSESSMENT YEAR 2018-19 FILED
BY THE PETITIONER BEFORE THE 2ND
RESPONDENT.
```
```
Exhibit P14TRUE COPY OF THE REPLY DATED 8.8.2023
FOR THE ASSESSMENT YEAR 2019-20 FILED
BY THE PETITIONER BEFORE THE 2ND
RESPONDENT.
```
- **`Exhibit P15 TRUE COPY OF THE REPLY DATED 8.8.2023 FOR THE ASSESSMENT YEAR 2020-21 FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT.`**
- **`Exhibit P16 TRUE COPY OF THE ORDER DATED 9.8.2023 FOR THE ASSESSMENT YEAR 2014-15 ISSUED BY THE 1ST RESPONDENT TO THE 1ST PETITIONER.`**
- **`Exhibit P17 TRUE COPY OF THE ORDER DATED 9.8.2023 FOR THE ASSESSMENT YEAR 2015-16 ISSUED BY THE 1ST RESPONDENT TO THE 1ST PETITIONER.`**
- **`Exhibit P18 TRUE COPY OF THE ORDER DATED 9.8.2023 FOR THE ASSESSMENT YEAR 2016-17 ISSUED BY THE 1ST RESPONDENT TO THE 1ST PETITIONER.`**
- **`Exhibit P19 TRUE COPY OF THE ORDER DATED 9.8.2023 FOR THE ASSESSMENT YEAR 2017-18 ISSUED BY THE 1ST RESPONDENT TO THE 1ST PETITIONER.`**
- **`Exhibit P20 TRUE COPY OF THE ORDER DATED 9.8.2023 FOR THE ASSESSMENT YEAR 2018-19 ISSUED BY THE 1ST RESPONDENT TO THE 1ST PETITIONER.`**
- **`Exhibit P21 TRUE COPY OF THE ORDER DATED 9.8.2023 FOR THE ASSESSMENT YEAR 2019-20 ISSUED BY THE 1ST RESPONDENT TO THE 1ST PETITIONER.`**
- **`Exhibit P22 TRUE COPY OF THE ORDER DATED 9.8.2023 FOR THE ASSESSMENT YEAR 2020-21 ISSUED BY THE 1ST RESPONDENT TO THE 1ST PETITIONER.`**
- **`Exhibit P23 TRUE COPY OF THE NOTICE DATED 9.8.2023 FOR THE ASSESSMENT YEAR 2014-15 ISSUED BY THE 1ST RESPONDENT TO THE 1ST PETITIONER.`**
- **`Exhibit P24 TRUE COPY OF THE NOTICE DATED 9.8.2023 FOR THE ASSESSMENT YEAR 2015-16 ISSUED BY THE 1ST RESPONDENT TO THE 1ST`**
## **`WP(C) NO. 28785 OF 2023 and connected cases`**
## **`12`**
## **`PETITIONER.`**
```
Exhibit P25TRUE COPY OF THE NOTICE DATED 9.8.2023
FOR THE ASSESSMENT YEAR 2016-17 ISSUED
BY THE 1ST RESPONDENT TO THE 1ST
PETITIONER.
Exhibit P26TRUE COPY OF THE NOTICE DATED 9.8.2023
FOR THE ASSESSMENT YEAR 2017-18 ISSUED
BY THE 1ST RESPONDENT TO THE 1ST
PETITIONER.
Exhibit P27TRUE COPY OF THE NOTICE DATED 9.8.2023
FOR THE ASSESSMENT YEAR 2018-19 ISSUED
BY THE 1ST RESPONDENT TO THE 1ST
PETITIONER.
Exhibit P28TRUE COPY OF THE NOTICE DATED 9.8.2023
FOR THE ASSESSMENT YEAR 2019-20 ISSUED
BY THE 1ST RESPONDENT TO THE 1ST
PETITIONER.
Exhibit P29TRUE COPY OF THE NOTICE DATED 9.8.2023
FOR THE ASSESSMENT YEAR 2020-21 ISSUED
BY THE 1ST RESPONDENT TO THE 1ST
PETITIONER.
Exhibit P30TRUE COPY OF THE LETTER DATED 14.8.2023
FOR THE ASSESSMENT YEAR 2014-15
SUBMITTED BY THE PETITIONER.
Exhibit P31TRUE COPY OF THE LETTER DATED 14.8.2023
FOR THE ASSESSMENT YEAR 2015-16
SUBMITTED BY THE PETITIONER.
Exhibit P32TRUE COPY OF THE LETTER DATED 14.8.2023
FOR THE ASSESSMENT YEAR 2016-17
SUBMITTED BY THE PETITIONER.
Exhibit P33TRUE COPY OF THE LETTER DATED 14.8.2023
FOR THE ASSESSMENT YEAR 2017-18
SUBMITTED BY THE PETITIONER.
Exhibit P34TRUE COPY OF THE LETTER DATED 14.8.2023
FOR THE ASSESSMENT YEAR 2018-19
SUBMITTED BY THE PETITIONER.
Exhibit P35TRUE COPY OF THE LETTER DATED 14.8.2023
FOR THE ASSESSMENT YEAR 2019-20
SUBMITTED BY THE PETITIONER.
Exhibit P36TRUE COPY OF THE LETTER DATED 14.8.2023
FOR THE ASSESSMENT YEAR 2020-21
SUBMITTED BY THE PETITIONER.
Exhibit P37TRUE COPY OF THE LETTER FOR ADJOURNMENT
DATED 21.8.2023 SUBMITTED BY THE
PETITIONER TO THE 1ST RESPONDENT.
Exhibit P38TRUE COPY OF THE LETTER DATED 21.8.2023
```
## **`WP(C) NO. 28785 OF 2023 and connected cases`**
## **`13`**
```
ISSUED BY THE 1ST RESPONDENT TO THE
PETITIONER.
```
```
Exhibit P39TRUE COPY OF NOTICE DATED 21.8.2023 FOR
THE ASSESSMENT YEAR 2014-15 ISSUED BY
THE 1ST RESPONDENT TO THE PETITIONER.
Exhibit P40TRUE COPY OF NOTICE DATED 21.8.2023 FOR
THE ASSESSMENT YEAR 2015-16 ISSUED BY
THE 1ST RESPONDENT TO THE PETITIONER.
Exhibit P41TRUE COPY OF NOTICE DATED 21.8.2023 FOR
THE ASSESSMENT YEAR 2016-17 ISSUED BY
THE 1ST RESPONDENT TO THE PETITIONER.
Exhibit P42TRUE COPY OF NOTICE DATED 21.8.2023 FOR
THE ASSESSMENT YEAR 2017-18 ISSUED BY
THE 1ST RESPONDENT TO THE PETITIONER.
Exhibit P43TRUE COPY OF NOTICE DATED 21.8.2023 FOR
THE ASSESSMENT YEAR 2018-19 ISSUED BY
THE 1ST RESPONDENT TO THE PETITIONER.
Exhibit P44TRUE COPY OF NOTICE DATED 21.8.2023 FOR
THE ASSESSMENT YEAR 2019-20 ISSUED BY
THE 1ST RESPONDENT TO THE PETITIONER.
Exhibit P45TRUE COPY OF NOTICE DATED 21.8.2023 FOR
THE ASSESSMENT YEAR 2020-21 ISSUED BY
THE 1ST RESPONDENT TO THE PETITIONER.
Exhibit P46TRUE COPY OF SUMMONS DATED 21.8.2023
ISSUED BY THE 1ST RESPONDENT TO THE 2ND
PETITIONER.
```
```
14
```
## **`WP(C) NO. 28785 OF 2023 and connected cases`**
## **`APPENDIX OF WP(C) 25867/2023`**
## **`PETITIONER EXHIBITS`**
```
Exhibit P1
```
```
Exhibit P2
```
```
TRUE COPY OF THE APPLICATION IN FORM
NO.34B WAS FILED ON 23.03.2021 BEFORE
THE 2ND RESPONDENT
```
```
TRUE COPY OF NOTIFICATION NO.10/2021
DATED 27.2.2021 ISSUED BY THE 3RD
RESPONDENT
```
```
Exhibit P3TRUE COPY OF PRESS RELEASE DATED
7.9.2021 ISSUED BY THE 3RD RESPONDENT.
```
```
Exhibit P4
```
```
TRUE COPY OF THE NOTIFICATION
NO.F.NO.299/22/2021-DIRECTOR(INV.III)/1
74 DATED 28.09.2021 ISSUED BY THE 3RD
RESPONDENT.
```
```
Exhibit P5TRUE COPY OF RULE 9 REPORT FILED BY THE
PRINCIPAL COMMISSIONER OF INCOME TAX,
CENTRAL CIRCLE, KOCHI WHICH WAS
FORWARDED TO THE PETITIONER BY THE 4TH
RESPONDENT DATED 14.6.2022
```
```
Exhibit P6TRUE COPY OF RULE 9A REPLY FILED BY THE
PETITIONER DATED 20.7.2022.
```
```
Exhibit P7TRUE COPY OF JUDGMENT DATED 15.6.2023
IN W.P. (C) NO.17645 OF 2023.
Exhibit P8TRUE COPY OF THE ORDER DATED 25.7.2023
PASSED BY THE 4TH RESPONDENT
```
```
Exhibit P9True copy of the Judgment of the
Division Bench of Madras High Court
dated 17.11.2023
```