The Joint Commissioner Of Income Tax, Company Circle-I, Madurai v. Union Of India

BEFORE THE MADURAI BENCH OF THE MADRAS HIGH COURT CORAM: THE HONOURABLE Dr. JUSTICE VINEET KOTHARIAND THE HONOURABLE Mrs.JUSTICE T.KRISHNAVALLI and C.M.P.(MD)Nos. 3332 to 3401 of 2019 1 THE COMMISSIONER OF INCOME TAX-1, MADURAI. 2 THE JOINT COMMISSIONER OF INCOME TAX, COMPANY CIRCLE-I, MADURAI..APPELLANT/RESPONDENTS 2 AND 3 -Vs- 1 M/S.THIAGARAJAR MILLS LTD KAPPALUR, MADURAI-625 008...1ST RESPONDENT/PETITIONER 2 UNION OF INDIA REP. BY THE SECRETARY TO THE MINISTRY OF FINANCE, GOVERNMENT OF INDIA, NEW DELHI..2ND RESPONDENT/1ST RESPONDENT Prayer in WA(MD). 377/ 2019 : This Appeal filed under Clause 15 of Letters Patent, againstthe order of Single Judge made in W.P.(MD)No.7801 of 2006 dated26.02.2014 Prayer in WP(MD). 7801/ 2006 : Writ Petition is filed under Article226 of the Constitution of India, praying this Court To issue a Writof Declaration, to declare as ultravires and offending Article 14,19(1)(g) and 300A of the Constitution of India and Section 80 HHC ofthe Income Tax Act, 1961 the conditions and restrictions introducedin Section 80 HHC of the Income Tax Act, 1961 by section 4 of theTaxation Laws (Amendment) Act,2005 ( Act 55 of 2005) FOR PETITIONER : MR. R. KRISHNAMOORTHYFOR RESPONDENTS: MR. R.SRINIVASAN FOR R1 MR. R.MURUGAPPAN FOR R2 WA(MD). 378/ 2019 : 2 THE DEPUTY COMMISSIONER OF INCOME TAX, COMPANY CIRCLE-I, MADURAI...APPELLANT/RESPONDENTS 2 AND 3 - Vs. - 1 JASMINE TOWELS PRIVATE LTD., NO.125, ARUPPUKOTTAI ROAD, PERUNGUDI, MADURAI-625 022...1ST RESPONDENT/PETITIONER 2 UNION OF INDIA REP. BY THE SECRETARY TO THE MINISTRY OF FINANCE, GOVERNMENT OF INDIA, NEW DELHI....2ND RESPONDENT/1ST RESPONDENT Prayer in WA(MD). 378/ 2019 : Appeal filed under Clause 15 of Letters Patent, against theorder of Single Judge made in W.P.(MD)No.7807 of 2006 dated26.02.2014 Prayer in WP(MD). 7807/ 2006 : Writ Petition is filed under Article226 of the Constitution of India, praying this Court To issue a Writof Declaration, to declare as ultra vires and offending Article 14,19(1)(g) and 300 A of the Constitution of India and section 80 HHCof the Income Tax Act, 1961 the conditions and restrictionsintroduced in section 80 HHC of the INcome Tax Act 1961 by section 4of the Taxation Laws (Amendment ) Act, 2005(Act 55 of 2005) so faras the pettiioner is concerned. https://hcservices.ecourts.gov.in/hcservices/ WA(MD). 379/ 2019 : 1 THE DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE -II, NO.10, WILLIAMS ROAD, CANTONMENT, TIRUCHIRAPPALLI. 2 THE COMMISSIONER OF INCOME TAX (APPEALS), NO.4, WILLIAMS ROAD, CANTONMENT, TIRUCHIRAPPALLI...APPELLANT/RESPONDENTS 3 AND 4 Vs. - 1 M/S.ATLAS EXPORT ENTERPRISES REP.BY ITS PARTNER M.NACHIMUTHU, ATLAS CHAMBERS, NO.29-J, PUGALUR ROAD, KARUR...1ST RESPONDENT/PETITIONER 2 UNION OF INDIA REP. BY THE SECRETARY TO THE MINISTRY OF FINANCE, GOVERNMENT OF INDIA, NEW DELHI. 3 THE CENTRAL BOARD OF DIRECT TAXES, MINISTRY OF FINANCE, NORTH BLOCK, NEW DELHI...RESPONDENT 2 AND 3/RESPONDENTS 1 AND 2 Prayer in WA(MD). 379/ 2019 : Appeal filed under Clause 15 ofLetters Patent, against the order of Single Judge made in W.P.(MD)No.3280 of 2006 dated 26.02.2014 Prayer in WP(MD). 3280/ 2007 : Writ Petition is filed under Article226 of the Constitution of India, praying this Court To issue a Writof declaration , to declaring the following conditions andrestrictions introduced vide section 4- Amendment of section 80HHC(3)(i), INcome Tax Act, 1961, introducted vide taxation lawsAmendment act, 2005(Act 55 of 2005)dated 28/12/2005 (a) he had anoption to choose either the duty drawback or the Duty entitlementhttps://hcservices.ecourts.gov.in/hcservices/pass book scheme being duty entilment pass book scheme dutyremission scheme and (b) the rate of drawback credit attributaxble Prayer in WA(MD). 379/ 2019 : Appeal filed under Clause 15 ofLetters Patent, against the order of Single Judge made in W.P.(MD)No.3280 of 2006 dated 26.02.2014 Prayer in WP(MD). 3280/ 2007 : Writ Petition is filed under Article226 of the Constitution of India, praying this Court To issue a Writof declaration , to declaring the following conditions andrestrictions introduced vide section 4- Amendment of section 80HHC(3)(i), INcome Tax Act, 1961, introducted vide taxation lawsAmendment act, 2005(Act 55 of 2005)dated 28/12/2005 (a) he had anoption to choose either the duty drawback or the Duty entitlementhttps://hcservices.ecourts.gov.in/hcservices/pass book scheme being duty entilment pass book scheme dutyremission scheme and (b) the rate of drawback credit attributaxble to the customs duty was higher than the rate of credit allowableunder duty entitlement pass book scheme, neiong duty remissionscheme ( a) he had an option to choose either the duty drawback orthe duty free Replenishment Certificate, being duty remision schemeand 9B) the rate of drawback credit attributable to the customs duywas higher than the rate of credit alloable under the duty freeReplenishment certificate, being duty remission scheme as UltraVires offending Article 14, Article 19(1)(g) and Article 300 A ofthe Constitution of India Section 80 HHC (3)(1) of the Income TaxaCt 1961. FOR PETITIONER : MR. R. KRISHNAMOORTHYFOR RESPONDENTS: MR.R. SRINIVASAN FOR R1MR.R.MURUGAPPAN FOR R2 WA(MD). 380/ 2019 : THE DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE -II, NO.10, WILLIAMS ROAD, CANTONMENT, TIRUCHIRAPPALLI. 2 THE COMMISSIONER OF INCOME TAX (APPEALS), NO.4, WILLIAMS ROAD, CANTONMENT, TIRUCHIRAPPALLI...APPELLANT/RESPONDENTS 3 AND 4 - Vs. - 1 M/S.ATLAS EXPORT ENTERPRISES REP.BY ITS PARTNER M.NACHIMUTHU, ATLAS CHAMBERS, NO.29-J, PUGALUR ROAD, KARUR...1ST RESPONDENT/PETITIONER 2 UNION OF INDIA REP. BY THE SECRETARY TO THE MINISTRY OF FINANCE,GOVERNMENT OF INDIA, NEW DELHI. 3 THE CENTRAL BOARD OF DIRECT TAXES, MINISTRY OF FINANCE, NORTH BLOCK, NEW DELHI...RESPONDENT 2 AND 3/RESPONDENT 1 AND 2 Prayer in WA(MD). 380/ 2019 :This Appeal filed under Clause 15 ofLetters Patent, against the order of Single Judge made in WP(MD)No.3282 of 2007 dated 26.02.2014 Prayer in WP(MD). 3282/ 2007 : Writ Petition is filed under Articlehttps://hcservices.ecourts.gov.in/hcservices/226 of the Constitution of India, praying this Court To issue a Writof Certiorarified Mandamus, calling for the records comprised in the orderof assessment as made in PAN/GIR.No. AAAFA 4788R dated12/12/2006 for the assessment year 2004-2005 on the file of the 3rdrespndnt, quash the same andconsequently direct the 3rd respondnt topass fresh orders 9of assessment without reference to the provisionsattached to sectin 4 of the amendment Act as the same isunconstitutional and invalid FOR PETITIONER : MR. R. KRISHNAMOORTHY FOR RESPONDENTS: MR. R. MURUGAPPAN FOR R2 WA(MD). 381/ 2019 : 1 THE DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE -II, NO.10, WILLIAMS ROAD, CANTONMENT, TIRUCHIRAPPALLI. 2 THE COMMISSIONER OF INCOME TAX (APPEALS), NO.4, WILLIAMS ROAD, CANTONMENT, TIRUCHIRAPPALLI...APPELLANT/RESPONDENTS 3 AND 4 - Vs. - 1 M/S.VEERA EXPORTERS REP.BY ITS MANAGING DIRECTOR, NO.72, VIVEKANANDA NAGAR, OPP.TO SENGUNTHAPURAM, MAIN ROAD, 11TH CROSS, KARUR...1ST RESPONDENT/PETITIONER 2 UNION OF INDIA REP. BY THE SECRETARY TO THE MINISTRY OF FINANCE, GOVERNMENT OF INDIA, NEW DELHI. 3 THE CENTRAL BOARD OF DIRECT TAXES, MINISTRY OF FINANCE, NORTH BLOCK, NEW DELHI...RESPONDENT 2 AND 3/RESPONDENT 1 AND 2 Prayer in WA(MD). 381/ 2019 : This Appeal filed under Clause 15 ofLetters Patent, against the order of Single Judge made in WP(MD)No.3726 of 2007 dated 26.02.2014 2 THE COMMISSIONER OF INCOME TAX (APPEALS), NO.4, WILLIAMS ROAD, CANTONMENT, TIRUCHIRAPPALLI...APPELLANT/RESPONDENTS 3 AND 4 - Vs. - 1 M/S.VEERA EXPORTERS REP.BY ITS MANAGING DIRECTOR, NO.72, VIVEKANANDA NAGAR, OPP.TO SENGUNTHAPURAM, MAIN ROAD, 11TH CROSS, KARUR...1ST RESPONDENT/PETITIONER 2 UNION OF INDIA REP. BY THE SECRETARY TO THE MINISTRY OF FINANCE, GOVERNMENT OF INDIA, NEW DELHI. 3 THE CENTRAL BOARD OF DIRECT TAXES, MINISTRY OF FINANCE, NORTH BLOCK, NEW DELHI...RESPONDENT 2 AND 3/RESPONDENT 1 AND 2 Prayer in WA(MD). 381/ 2019 : This Appeal filed under Clause 15 ofLetters Patent, against the order of Single Judge made in WP(MD)No.3726 of 2007 dated 26.02.2014 Prayer in WP(MD). 3726/ 2007 : Writ Petition is filed under Article226 of the Constitution of India, praying this Court To issue a Writof Certiorarified, calling for the records comprised in the order ofassessment as made in P AN/GIR No. AAR/2956N dated 21/12/2006 forhttps://hcservices.ecourts.gov.in/hcservices/the assessment year 2004-2005 on the file of the 3rd respndnet andpending before the 4th respndnet herein IIA.no. 631/06-07/CII(A)/ TRY/343, dated 29/0-1/2007 quashs the same and of assessment withoutreference to the provisions attached to section 4 fo the amendmentact as the same is un - constitutional and invalid FOR PETITIONER : MR. R. KRISHNAMOORTHYFOR RESPONDENTS:MR. R. MURUGAPPAN FOR R2 WA(MD). 381/ 2019 : 1 THE DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE -II, NO.10, WILLIAMS ROAD, CANTONMENT, TIRUCHIRAPPALLI. 2 THE COMMISSIONER OF INCOME TAX (APPEALS), NO.4, WILLIAMS ROAD, CANTONMENT, TIRUCHIRAPPALLI...APPELLANT/RESPONDENTS 3 AND 4 1 M/S.VEERA EXPORTERS REP.BY ITS MANAGING DIRECTOR, NO.72, VIVEKANANDA NAGAR, OPP.TO SENGUNTHAPURAM, MAIN ROAD, 11TH CROSS, KARUR...1ST RESPONDENT / PETITIONER 2 UNION OF INDIA REP. BY THE SECRETARY TO THE MINISTRY OF FINANCE, GOVERNMENT OFINDIA, NEW DELHI. 3 THE CENTRAL BOARD OF DIRECT TAXES, MINISTRY OF FINANCE, NORTH BLOCK, NEW DELHI...RESPONDENT 2 AND 3/RESPONDENT 1 AND 2 Prayer in WA(MD). 381/ 2019 : This Appeal filed under Clause 15 ofLetters Patent, against the order of Single Judge made in WP(MD)No.3726 of 2007 dated 26.02.2014 Prayer in WP(MD). 3726/ 2007 : Writ Petition is filed under Article226 of the Constitution of India, praying this Court To issue a Writof Certiorarified, calling for the records comprised in the order ofassessment as made in P AN/GIR No. AAR/2956N dated 21/12/2006 forthe assessment year 2004-2005 on the file of the 3rd respndnet andpending before the 4th respndnet herein IIA.no. 631/06-07/CII(A)/TRY/343, dated 29/0-1/2007 quashs the same and of assessment withoutreference to the provisions attached to section 4 fo the amendementact as the same is un - constitutional and invalid https://hcservices.ecourts.gov.in/hcservices/ FOR PETITIONER : MR. R. KRISHNAMOORTHYFOR RESPONDENTS: MR. R. MURUGAPPAN FOR R2 WA(MD). 382/ 2019 : 1 THE DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE -II, NO.10, WILLIAMS ROAD, CANTONMENT, TIRUCHIRAPPALLI. 2 THE COMMISSIONER OF INCOME TAX (APPEALS), NO.4, WILLIAMS ROAD, CANTONMENT, TIRUCHIRAPPALLI...APPELLANT/RESPONDENTS 3 AND 4- Vs. - 1 M/S.VEERA EXPORTERS REP.BY ITS MANAGING DIRECTOR, NO.72, VIVEKANANDA NAGAR, OPP.TO SENGUNTHAPURAM, MAIN ROAD, 11TH CROSS, KARUR...1ST RESPONDENT/PETITIONER 2 UNION OF INDIA REP. BY THE SECRETARY TO THE MINISTRY OF FINANCE, GOVERNMENT OF INDIA, NEW DELHI. 3 THE CENTRAL BOARD OF DIRECT TAXES, MINISTRY OF FINANCE, NORTH BLOCK, NEW DELHI...RESPONDENT 2 AND 3/RESPONDENT 1 AND 2 Prayer in WA(MD). 382/ 2019 : This Appeal filed under Clause 15 ofLetters Patent, against the order of Single Judge made in WP(MD)No.3727 of 2007 dated 26.02.2014 1 THE DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE -II, NO.10, WILLIAMS ROAD, CANTONMENT, TIRUCHIRAPPALLI. 2 THE COMMISSIONER OF INCOME TAX (APPEALS), NO.4, WILLIAMS ROAD, CANTONMENT, TIRUCHIRAPPALLI...APPELLANT/RESPONDENTS 3 AND 4- Vs. - 1 M/S.VEERA EXPORTERS REP.BY ITS MANAGING DIRECTOR, NO.72, VIVEKANANDA NAGAR, OPP.TO SENGUNTHAPURAM, MAIN ROAD, 11TH CROSS, KARUR...1ST RESPONDENT/PETITIONER 2 UNION OF INDIA REP. BY THE SECRETARY TO THE MINISTRY OF FINANCE, GOVERNMENT OF INDIA, NEW DELHI. 3 THE CENTRAL BOARD OF DIRECT TAXES, MINISTRY OF FINANCE, NORTH BLOCK, NEW DELHI...RESPONDENT 2 AND 3/RESPONDENT 1 AND 2 Prayer in WA(MD). 382/ 2019 : This Appeal filed under Clause 15 ofLetters Patent, against the order of Single Judge made in WP(MD)No.3727 of 2007 dated 26.02.2014 Prayer in WP(MD). 3727/ 2007 : Writ Petition is filed under Article226 of the Constitution of India, praying this Court To issue a Writof DECLARATION to declare the following conditions and restrictionsintroducted vide section 4- amending of section 80 HHC (3) (i),INcome Tax Act 1961, introudced vide Taxation laws Amendment act,2005, ( act 55 of 2005 ) dated 28/12/2005- (a) he had on optioni tochoose either the duty drawback or the Duty Entilement pass Bookscheme , being duty remission scheme and (b) the rate of drawbackcredit attributable to the customs duty was higher thatn the rate ofcredit allowable under duty entilment passch scheme, being duryremission scheme as ultra vires and offending Articel 14,19(1)(g)and 300 A of the Constitution of India and Section 80 HHC of theIncome Tax Act, 1961. FOR RESPONDENTS: MR. R. MURUGAPPAN FOR R2 WA(MD). 383/ 2019 : 1 THE DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE -II, NO.10, WILLIAMS ROAD, CANTONMENT, TIRUCHIRAPPALLI.2 THE COMMISSIONER OF INCOME TAX (APPEALS), NO.4, WILLIAMS ROAD, CANTONMENT, TIRUCHIRAPPALLI...APPELLANT/RESPONDENTS 3 AND 4- Vs. - 1 M/S.VEERA EXPORTERS REP.BY ITS MANAGING DIRECTOR, NO.72, VIVEKANANDA NAGAR, OPP.TO SENGUNTHAPURAM, MAIN ROAD, 11TH CROSS, KARUR...1ST RESPONDENT/PETITIONER2 UNION OF INDIA REP. BY THE SECRETARY TO THE MINISTRY OF FINANCE, GOVERNMENT OF INDIA, NEW DELHI. 3 THE CENTRAL BOARD OF DIRECT TAXES, MINISTRY OF FINANCE, NORTH BLOCK, NEW DELHI...RESPONDENT 2 AND 3/RESPONDENT 1 AND 2 Prayer in WA(MD). 383/ 2019 : This Appeal filed under Clause 15 ofLetters Patent, against the order of Single Judge made in WP(MD)No.3728 of 2007 dated 26.02.2014. Prayer in WP(MD). 3728/ 2007 : Writ Petition is filed under Article226 of the Constitution of India, praying this Court To issue a Writof Certiorarified Mandamus, calling for the records comprised in theorder in Appeal II a.No. 614/05-06 /172 for the assessment year22003-2004 dated 31/10/2006, for the assessment year 2003-2004 onthe file of the 4th respondnet, confirming the iorder of the 3rdrespondnet in respect of PAN/GIR.No. AAAPv 2956N, dated 31/10/2006quash the same and consequently direct the 3rd respndnet to passfresh orders of assessment without reference to the provisionsattached to section 4 of the amendment act as the same is un-constitutional and invalid. FOR PETITIONER : MR. R. KRISHNAMOORTHYFOR RESPONDENTS:MR.K. BALASUBRAMANIAN FOR R1https://hcservices.ecourts.gov.in/hcservices/MR. R. MURUGAPPAN FOR R2 https://hcservices.ecourts.gov.in/hcservices/ WA(MD). 384/ 2019 : THE DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-II, NO.44, WILLIAMS ROAD, TIRUCHIRAPPALLI...APPELLANT/3RD RESPONDENTS - Vs. - 1 M/S.AMARAVATHY TEXTILES, P.B.NO.105, 9D/5, RAMAKRISHNAPURAM, KARUR-639 001, REP.BY ITS MANAGING DIRECTOR M.SIVAKKANNAN...1ST RESPONDENT / PETITIONER 2 THE UNION OF INDIA, REP.BY ITS SECRETARY, MINISTRY OF FINANCE, NORTH BLOCK, NEW DELHI. 3 THE CENTRAL BOARD OF DIRECT TAXES, MINISTRY OF FINANCE, NORTH BLOCK, NEW DELHI...RESPONDENT 2 AND 3/RESPONDENT 1 AND 2 Prayer in WA(MD). 384/ 2019 :This Appeal filed under Clause 15 ofLetters Patent, against the order of Single Judge made in WP(MD)No.978 of 2007 dated 07.02.2014 https://hcservices.ecourts.gov.in/hcservices/ WA(MD). 384/ 2019 : THE DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-II, NO.44, WILLIAMS ROAD, TIRUCHIRAPPALLI...APPELLANT/3RD RESPONDENTS - Vs. - 1 M/S.AMARAVATHY TEXTILES, P.B.NO.105, 9D/5, RAMAKRISHNAPURAM, KARUR-639 001, REP.BY ITS MANAGING DIRECTOR M.SIVAKKANNAN...1ST RESPONDENT / PETITIONER 2 THE UNION OF INDIA, REP.BY ITS SECRETARY, MINISTRY OF FINANCE, NORTH BLOCK, NEW DELHI. 3 THE CENTRAL BOARD OF DIRECT TAXES, MINISTRY OF FINANCE, NORTH BLOCK, NEW DELHI...RESPONDENT 2 AND 3/RESPONDENT 1 AND 2 Prayer in WA(MD). 384/ 2019 :This Appeal filed under Clause 15 ofLetters Patent, against the order of Single Judge made in WP(MD)No.978 of 2007 dated 07.02.2014 Prayer in WP(MD). 978/ 2007 :Writ Petition is filed under Article226 of the Constitution of India, praying this Court To issue a Writof Declaration, to declaring the following conditions andrestrictions introduced vide section 4- Amendment of section 80 HHC(3) (i), Income Tax act 1961, introduced vide Taxation LawsAmendment Act, 2005 ( Act 55 of 2005) dated 28/12/2005- (a) he had an otion to choose either the duty drawback or theDuty entitlement pass book scheme, basiin Duty remission scheme and.(b)the Rate of drawback credit attributable to thecustoms dutywas higher than the rate of credit allowance under Duty EntitlementPass book Scheme, being Duty Remission Scheme. (a) he has an obtion to choos either the duty draw back or theDuty free Replenishment Scheme; and (b) the rate of drawback credit attributable to the Customeshttps://hcservices.ecourts.gov.in/hcservices/duty was higher than the rate of credit allowance under Duty freeReplenishment Certificate, being Duty Remission Scheme. As Ultra vires and offending Articel 14,19(1)(G) AND 300 a ofthe Consitution of India and Section 80 HHC (3)(1) of the Income TaxAct, 1961.FOR PETITIONER : MR. R. KRISHNAMOORTHYFOR RESPONDENTS:MR. R. MURUGAPPAN FOR R2 WA(MD). 385/ 2019 : 1 THE DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-II, NO.44, WILLIAMS ROAD, TIRUCHIRAPPALLI...APPELLANT/3RD RESPONDENTS - Vs. - 1 M/S.AMARAVATHY TEXTILES, P.B.NO.105, 9D/5, RAMAKRISHNAPURAM, KARUR-639 001, REP.BY ITS MANAGING DIRECTOR M.SIVAKKANNAN...1ST RESPONDENT/PETITIONER 2 THE UNION OF INDIA, REP.BY ITS SECRETARY, MINISTRY OF FINANCE, NORTH BLOCK, NEW DELHI.3 THE CENTRAL BOARD OF DIRECT TAXES, MINISTRY OF FINANCE, NORTH BLOCK, NEW DELHI...RESPONDENT 2 AND 3/RESPONDENT 1 AND 2 Prayer in WA(MD). 385/ 2019 : This Appeal filed under Clause 15 ofLetters Patent, against the order of Single Judge made in WP(MD)No.979 of 2007 dated 07.02.2014 Prayer in WP(MD). 979/ 2007 : Writ Petition is filed under Article226 of the Constitution of India, praying this Court To issue a Writof Certiorarified Mandamus, calling for the records comprised in theorder of assessment for the year assessment year 2004-2005 dated11/12/2006 as made in PAN/GIR No. on the file of the 3rdrespndent, quashs the same and consequently direct the 3rd respndnetto pass fresh orders of assessment without reference to theprovisions attached to section 4 of the Amendment act as the same isunconstitutional and invalid https://hcservices.ecourts.gov.in/hcservices/ FOR PETITIONER : MR. R. KRISHNAMOORTHYFOR RESPONDENTS:MR. R. MURUGAPPAN FOR R2 WA(MD). 386/ 2019 : THE DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-II, NO.44, WILLIAMS ROAD, TIRUCHIRAPPALLI...APPELLANT/3RD RESPONDENTS- Vs. - 1 M/S.RAM TEXTILES, N.H.7, NEW MADURAI BYPASS ROAD, KARUR, REP.BY ITS PARTNER,R.MANICKAVASAGAM...1ST RESPONDENT/PETITIONER 2 THE UNION OF INDIA, REP.BY ITS SECRETARY, MINISTRY OF FINANCE, NORTH BLOCK, NEW DELHI. 3 THE CENTRAL BOARD OF DIRECT TAXES, MINISTRY OF FINANCE, NORTH BLOCK, NEW DELHI...RESPONDENT 2 AND 3/RESPONDENT 1 AND 2 Prayer in WA(MD). 386/ 2019 :This Appeal filed under Clause 15 ofLetters Patent, against the order of Single Judge made in WP(MD)No.2900 of 2007 dated 07.02.2014 https://hcservices.ecourts.gov.in/hcservices/ FOR PETITIONER : MR. R. KRISHNAMOORTHYFOR RESPONDENTS:MR. R. MURUGAPPAN FOR R2 WA(MD). 386/ 2019 : THE DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-II, NO.44, WILLIAMS ROAD, TIRUCHIRAPPALLI...APPELLANT/3RD RESPONDENTS- Vs. - 1 M/S.RAM TEXTILES, N.H.7, NEW MADURAI BYPASS ROAD, KARUR, REP.BY ITS PARTNER,R.MANICKAVASAGAM...1ST RESPONDENT/PETITIONER 2 THE UNION OF INDIA, REP.BY ITS SECRETARY, MINISTRY OF FINANCE, NORTH BLOCK, NEW DELHI. 3 THE CENTRAL BOARD OF DIRECT TAXES, MINISTRY OF FINANCE, NORTH BLOCK, NEW DELHI...RESPONDENT 2 AND 3/RESPONDENT 1 AND 2 Prayer in WA(MD). 386/ 2019 :This Appeal filed under Clause 15 ofLetters Patent, against the order of Single Judge made in WP(MD)No.2900 of 2007 dated 07.02.2014 Prayer in WP(MD). 2900/ 2007 :Writ Petition is filed under Article226 of the Constitution of India, praying this Court To issue Writof Certiorarified Mandamus, or any other Writ, order of direction inthe nature of a Writ of certiorarified Mandamus, calling for therecords comprised in the order of assessment as made in PAN/GIRNo. , for the year Assessment year 2004-2005 dt:13/12/2006on the file of the 3rd Respondent, quash the same, and consequentlydirect the 3rd respondent to pass fresh orders of assessment withoutreference to the previsions attached to section 4 of the AmendmentAct as the same is unconstitutional and invalid. FOR PETITIONER : MR. R. KRISHNAMOORTHYFOR RESPONDENTS:MR. R. MURUGAPPAN FOR R2 https://hcservices.ecourts.gov.in/hcservices/ WA(MD). 387/ 2019 1 THE DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-II, NO.44, WILLIAMS ROAD, TIRUCHIRAPPALLI. 2 THE COMMISSIONER OF INCOME TAX (APPEALS), NO.4, WILLIAMS ROAD, CANTONMENT, TIRUCHIRAPPALLI...APPELLANT/RESPONDENTS 3 AND 4– Vs. - 1 M/S.RAM TEXTILES, N.H.7, NEW MADURAI BYPASS ROAD, KARUR, REP.BY ITS PARTNER,R.MANICKAVASAGAM. ..1ST RESPONDENT / PETITIONER 2 THE UNION OF INDIA, REP.BY ITS SECRETARY, MINISTRY OF FINANCE, NORTH BLOCK, NEW DELHI. 3 THE CENTRAL BOARD OF DIRECT TAXES, MINISTRY OF FINANCE, NORTH BLOCK, NEW DELHI...RESPONDENT 2 AND 3/RESPONDENT 1 AND 2 Prayer in WA(MD). 387/ 2019 :This Appeal filed under Clause 15 ofLetters Patent, against the order of Single Judge made in WP(MD)No.2901 of 2007 dated 07.02.2014 Prayer in WP(MD). 2901/ 2007 : Writ Petition is filed under Article226 of the Constitution of India, praying this Court To issue a WRITOF DECLARATION or any other Writ or order or direction in the natureof a WRIT OF DECLARATION, to declaring the following conditions andrestrictions introduced vide section 4- Amendment of section 80HHC(3)(i),Income Tax Act,1961, introduced vide Taxation Laws AmendmentAct, 2005(Act 55 of 2005) dt:28/12/2005 (a) he had an option to choose either the duty drawback or theDuty entitlement pass bookscheme, basin Duty remission scheme and (b) the rate of drawback credit attributable to the Cusoms dutywas higher than the rate of credit allowance under Duty EntitlementPassbook Schem, being Duty Remission Scheme. (a) he has an option to choose either the duty drawback or thehttps://hcservices.ecourts.gov.in/hcservices/Duty free Replenishment scheme; and (b) the rate of drawback credit aattributable tothe Customsduty was higher than the rate of credit allowance under Duty freeReplenishment Certificate, being Duty Remission scheme as ultra vires and offending Articel 14,19(1)(g) and 300A ofthe Constitution of Indiaand Section 80HHC (3)(1) of the Income taxAct, 1961. FOR PETITIONER : MR. R. KRISHNAMOORTHY FOR RESPONDENTS:MR. R. MURUGAPPAN FOR R2 WA(MD). 388/ 2019 1 THE DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-II, NO.44, WILLIAMS ROAD, TIRUCHIRAPPALLI. 2 THE COMMISSIONER OF INCOME TAX (APPEALS), NO.4, WILLIAMS ROAD, CANTONMENT, TIRUCHIRAPPALLI..APPELLANT/RESPONDENTS 3 AND 4 - Vs. - 1 M/S.BALAJI FABRICS, REP.BY ITS MANAGING PARTNER, NO.117-1, KAMARAJAPURAM NORTH, KARUR...1ST RESPONDENT / PETITIONER (b) the rate of drawback credit aattributable tothe Customsduty was higher than the rate of credit allowance under Duty freeReplenishment Certificate, being Duty Remission scheme as ultra vires and offending Articel 14,19(1)(g) and 300A ofthe Constitution of Indiaand Section 80HHC (3)(1) of the Income taxAct, 1961. FOR PETITIONER : MR. R. KRISHNAMOORTHY FOR RESPONDENTS:MR. R. MURUGAPPAN FOR R2 WA(MD). 388/ 2019 1 THE DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-II, NO.44, WILLIAMS ROAD, TIRUCHIRAPPALLI. 2 THE COMMISSIONER OF INCOME TAX (APPEALS), NO.4, WILLIAMS ROAD, CANTONMENT, TIRUCHIRAPPALLI..APPELLANT/RESPONDENTS 3 AND 4 - Vs. - 1 M/S.BALAJI FABRICS, REP.BY ITS MANAGING PARTNER, NO.117-1, KAMARAJAPURAM NORTH, KARUR...1ST RESPONDENT / PETITIONER 2 THE UNION OF INDIA, REP.BY ITS SECRETARY, MINISTRY OF FINANCE, NORTH BLOCK, NEW DELHI. 3 THE CENTRAL BOARD OF DIRECT TAXES, MINISTRY OF FINANCE, NORTH BLOCK, NEW DELHI. 4 THE INCOME TAX APPELLATE TRIBUNAL, RAJAJI BHAVAN, BESANT NAGAR, CHENNAI...RESPONDENT 2 TO 4/RESPONDENT 1, 2 & 5Prayer in WA(MD). 388/ 2019 : This Appeal filed under Clause 15 ofLetters Patent, against the order of Single Judge made in WP(MD)No.4234 of 200,7 dated 07.02.2014 Prayer in WP(MD). 4234/ 2007 : Writ Petition is filed under Article226 of the Constitution of India, praying this Court To issue a writhttps://hcservices.ecourts.gov.in/hcservices/of Declaration, to declare the following conditions and restrictionsintroduced vide Section 4 Amending of Section 80 HHC(3)(i), Income Tax Act 1961, introduced vide Taxation Laws Amendment Act, 2005 (Act55 of 2005) dated 28.12.2005. (a) he had an option to choose either the duty drawback or theDuty entitlement pass bookscheme, basin Duty remission scheme and (b) the rate of drawback credit attributable to the Cusoms dutywas higher than the rate of credit allowance under Duty EntitlementPassbook Schem, being Duty Remission Scheme. (a) he has an option to choose either the duty drawback or theDuty free Replenishment scheme; and (b) the rate of drawback credit aattributable tothe Customsduty was higher than the rate of credit allowance under Duty freeReplenishment Certificate, being Duty Remission scheme as ultra vires and offending Articel 14,19(1)(g) and 300A ofthe Constitution of Indiaand Section 80HHC (3)(1) of the Income taxAct, 1961. FOR PETITIONER : MR. R. KRISHNAMOORTHYFOR RESPONDENTS:MR. R. MURUGAPPAN FOR R2 WA(MD). 389/ 2019 : 1 THE DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-II, NO.44, WILLIAMS ROAD, TIRUCHIRAPPALLI. 2 THE COMMISSIONER OF INCOME TAX (APPEALS), NO.4, WILLIAMS ROAD, CANTONMENT, TIRUCHIRAPPALLI..APPELLANT/RESPONDENTS 3 AND 4- Vs. - 1 M/S.BALAJI FABRICS, REP.BY ITS MANAGING PARTNER, NO.117-1, KAMARAJAPURAM NORTH, KARUR. ..1ST RESPONDENT/PETITIONER 2 THE UNION OF INDIA, REP.BY ITS SECRETARY, MINISTRY OF FINANCE, NORTH BLOCK, NEW DELHI. 3 THE CENTRAL BOARD OF DIRECT TAXES, MINISTRY OF FINANCE, NORTH BLOCK, NEW DELHI. 4 THE INCOME TAX APPELLATE TRIBUNAL, RAJAJI BHAVAN, https://hcservices.ecourts.gov.in/hcservices/BESANT NAGAR, CHENNAI...RESPONDENT 2 TO 4/RESPONDENT 1, 2 & 5 Prayer in WA(MD). 389/ 2019 :This Appeal filed under Clause 15 ofLetters Patent, against the order of Single Judge made in WP(MD)No.4233 of 200,7 dated 07.02.2014 Prayer in WP(MD). 4233/ 2007 :Writ Petition is filed under Article226 of the Constitution of India, praying this Court To issue a writof Certiorarified Mandamus, calling for the records comprised in theorder in Appeal ITA No.31/06-07/314 dated 26.12.2006 for theassessment year 2003-2004 on the file of the 4th respondentconfirming the order of the 3rd respondent herein in respect ofPAN/GIR AAAFB 4781 F on 24.3.2006 and pending before the 5threspondent herein, quash the same and consequently direct the 3rdrespondent to pass fresh orders of assessment without reference tothe provisions attached to Sec. 4 of the Amendment Act as the sameis unconstitutional and invaid. Prayer in WP(MD). 4233/ 2007 :Writ Petition is filed under Article226 of the Constitution of India, praying this Court To issue a writof Certiorarified Mandamus, calling for the records comprised in theorder in Appeal ITA No.31/06-07/314 dated 26.12.2006 for theassessment year 2003-2004 on the file of the 4th respondentconfirming the order of the 3rd respondent herein in respect ofPAN/GIR AAAFB 4781 F on 24.3.2006 and pending before the 5threspondent herein, quash the same and consequently direct the 3rdrespondent to pass fresh orders of assessment without reference tothe provisions attached to Sec. 4 of the Amendment Act as the sameis unconstitutional and invaid. FOR PETITIONER : MR. R. KRISHNAMOORTHYFOR RESPONDENTS:MR. R. MURUGAPPAN FOR R2 WA(MD). 390/ 2019 1 THE DEPUTY COMMISSIONER OF INCOME TAX CIRCLE II, NO.44, WILLIAMS ROAD, TIRUCHIRAPPALLI. 2 THE COMMISSIONER OF INCOME TAX (APPEALS), NO.4, WILLIAMS ROAD, CANTONMENT, TIRUCHIRAPPALLI...APPELLANT/RESPONDENTS 3 AND 4- Vs. - 1 M/S.RAM TEXTILES, NH 7, NEW MADURAI BYEPASS ROAD, KARUR, REP BY ITS PARTNER, R.MANICKAVASAGAM...1ST RESPONDENT/PETITIONER 2 THE UNION OF INDIA, REP BY ITS SECRETARY, MINISTRY OF FINANCE, NORTH BLOCK, NEW DELHI. 3 THE CENTRAL BOARD OF DIRECT TAXES, MINISTRY OF FINANCE, NORTH BLOCK, NEW DELHI.4 THE INCOME TAX APPELLATE TRIBUNAL, RAJAJI BHAVAN, BESANT NAGAR, CHENNAI...RESPONDENT 2 TO 4/RESPONDENT 1, 2 & 5 Prayer in WA(MD). 390/ 2019 :This Appeal filed under Clause 15 ofhttps://hcservices.ecourts.gov.in/hcservices/Letters Patent, against the order of Single Judge made in WP(MD)No.2899 200,7 dated 07.02.2014 Prayer in WP(MD). 2899/ 2007 :Writ Petition is filed under Article226 of the Constitution of India, praying this Court To issue a Writof Certiorarified Mandamus or any other writ or order or directionin the nature of a Writ of Certiorarified Mandamus, calling for therecords comprised in the order of Appeal No.ITA No.51/06-07/196 forthe assessment year 2003-2004 dated 16/10/2006 on the file of the4th respondent, confirming the order of the 3rd respondent as madein PAN/GIR No. /20 FR 8 dt:22/03/2006, to Quash the sameconsequently direct the 3[rd] respondent to passfresh orders ofamendment without reference to the previsions atached to section 4of the Amendment Act as the samd is un consitutitonal and invalid. FOR PETITIONER : MR. R. KRISHNAMOORTHY FOR RESPONDENTS:MR. R. MURUGAPPAN FOR R2 WA(MD). 391/ 2019 : THE DEPUTY COMMISSIONER OF INCOME TAX CIRCLE II, NO.44, WILLIAMS ROAD, TIRUCHIRAPPALLI...APPELLANT/3RD RESPONDENTSVs. - 1 M/S.SYNTHESIS, REP BY ITS PARTNER, MR.P.SUDHAKAR, NO.14, RAMAKRISHNAPURAM EAST, KARUR. ..1ST RESPONDENT/PETITIONER 2 THE UNION OF INDIA, REP BY ITS SECRETARY, MINISTRY OF FINANCE, NORTH BLOCK, NEW DELHI. 3 THE CENTRAL BOARD OF DIRECT TAXES, MINISTRY OF FINANCE, NORTH BLOCK, NEW DELHI...RESPONDENT 2 AND 3/RESPONDENT 1 AND 2 Prayer in WA(MD). 391/ 2019 :This Appeal filed under Clause 15 ofLetters Patent, against the order of Single Judge made in WP(MD)No.10012 of 2007 dated 07.02.2014 Prayer in WP(MD). 10012/ 2007 : Writ Petition is filed under Article226 of the Constitution of India, praying this Court To issue a Writof Certiorari, calling for the records comprised in Assessment orderin respect of PAN/GIR, /Cir-II/-7-08/TRY dated 21/05/2007,for the assessment year 2004-05 on the file of the 3rd respnodent,https://hcservices.ecourts.gov.in/hcservices/quash the same. FOR PETITIONER : MR. R. KRISHNAMOORTHYFOR RESPONDENTS:MR. R. MURUGAPPAN FOR R2 WA(MD). 392/ 2019 : 1 THE INCOME TAX OFFICER, WARD I (2), KARUR. 2 THE DEPUTY COMMISSIONER OF INCOME TAX CIRCLE II, NO.44, WILLIAMS ROAD, TIRUCHIRAPPALLI..APPELLANT/RESPONDENTS 3 AND 4 1 M/S.SABARE INTERNATIONAL LTD, (FORMERLY KNOWN AS SABARE GARMENTS ) REP BY ITS G.M.FINANCE, C.RAJAGOPAL, S.F.NO.6/1, NEDUNGUR VILLAGE, K.PARAMATHI, KARUR 639 111. ..1ST RESPONDENT/PETITIONER FOR PETITIONER : MR. R. KRISHNAMOORTHYFOR RESPONDENTS:MR. R. MURUGAPPAN FOR R2 WA(MD). 392/ 2019 : 1 THE INCOME TAX OFFICER, WARD I (2), KARUR. 2 THE DEPUTY COMMISSIONER OF INCOME TAX CIRCLE II, NO.44, WILLIAMS ROAD, TIRUCHIRAPPALLI..APPELLANT/RESPONDENTS 3 AND 4 1 M/S.SABARE INTERNATIONAL LTD, (FORMERLY KNOWN AS SABARE GARMENTS ) REP BY ITS G.M.FINANCE, C.RAJAGOPAL, S.F.NO.6/1, NEDUNGUR VILLAGE, K.PARAMATHI, KARUR 639 111. ..1ST RESPONDENT/PETITIONER 2 THE UNION OF INDIA, REP BY ITS SECRETARY, MINISTRY OF FINANCE, NORTH BLOCK, NEW DELHI. 3 THE CENTRAL BOARD OF DIRECT TAXES, MINISTRY OF FINANCE, NORTH BLOCK, NEW DELHI...RESPONDENT 2 AND 3/RESPONDENT 1 AND 2 Prayer in WA(MD). 392/ 2019 :This Appeal filed under Clause 15 ofLetters Patent, against the order of Single Judge made in WP(MD)No.10012 of 2007 dated 07.02.2014 Prayer in WP(MD). 10012/ 2007 :Writ Petition is filed under Article226 of the Constitution of India, praying this Court To issue a Writof Certiorari, calling for the records comprised in Assessment orderin respect of PAN/GIR, /Cir-II/-7-08/TRY dated 21/05/2007,for the assessment year 2004-05 on the file of the 3rd respnodent,quash the same. https://hcservices.ecourts.gov.in/hcservices/ WA(MD). 393/ 2019 : 1 THE INCOME TAX OFFICER, WARD I (2), KARUR.2 THE DEPUTY COMMISSIONER OF INCOME TAX CIRCLE II, NO.44, WILLIAMS ROAD, TIRUCHIRAPPALLI...APPELLANT/RESPONDENTS 3 AND 4- Vs. - 1 M/S.SABARE INTERNATIONAL LTD, (FORMERLY KNOWN AS SABARE GARMENTS) REP BY ITS G.M.FINANCE, C.RAJAGOPAL, S.F.NO.6/1, NEDUNGUR VILLAGE, K.PARAMATHI, KARUR 639 111...1ST RESPONDENT/PETITIONER 2 THE UNION OF INDIA, REP BY ITS SECRETARY, MINISTRY OF FINANCE, NORTH BLOCK, NEW DELHI. 3 THE CENTRAL BOARD OF DIRECT TAXES, MINISTRY OF FINANCE, NORTH BLOCK, NEW DELHI...RESPONDENT 2 AND 3/RESPONDENTS 1 AND 2 Prayer in WA(MD). 393/ 2019 :This Appeal filed under Clause 15 ofLetters Patent, against the order of Single Judge made in WP(MD)No.10014 of 2007 dated 07.02.2014 Prayer in WP(MD). 10014/ 2007 : Writ Petition is filed under Article226 of the Constitution of India, praying this Court To issue a writof Certiorari calling for the records comprised in Assessment orderin respect of PAN/GIR No. dated 21.5.2007 for theassessment year 2004-05 on the file of the 4th respondent quash thesame. FOR PETITIONER : MR. R. KRISHNAMOORTHYFOR RESPONDENTS:MR. R. MURUGAPPAN FOR R2 WA(MD). 394/ 2019 : THE DEPUTY COMMISSIONER OF INCOME TAX CIRCLE II, NO.44, WILLIAMS ROAD, TIRUCHIRAPPALLI...APPELLANT/3RD RESPONDENTS https://hcservices.ecourts.gov.in/hcservices/ - Vs. - 1 M/S.V.T.IMPEX, REP BY ITS MANAGING PARTNER, VEERAPUTHRAN, NO.634, ALWIN NAGAR, KARUR...1ST RESPONDENT/PETITIONER 2 THE UNION OF INDIA, REP BY ITS SECRETARY, MINISTRY OF FINANCE, NORTH BLOCK, NEW DELHI. 3 THE CENTRAL BOARD OF DIRECT TAXES, MINISTRY OF FINANCE, NORTH BLOCK, NEW DELHI...RESPONDENT 2 AND 3/RESPONDENTS 1 AND 2 Prayer in WA(MD). 394/ 2019 :This Appeal filed under Clause 15 ofLetters Patent, against the order of Single Judge made in WP(MD)No.748 of 2008 dated 07.02.2014 Prayer in WP(MD). 748/ 2008 : Writ Petition is filed under Article226 of the Constitution of India, praying this Court to declaringthe following conditions and restrictions introduced vide section 4of Amendment of Section 80HHC (3)(i) Income Tax act 1961, introducedvide taxation Laws Amendment Act, 2005(Act 55 of 2005) dated28/12/2005. (a) he had an option to choose either the duty drawback or the Dutyentitlement pass bookscheme, basin Duty remission scheme and (b) the rate of drawback credit attributable to the Cusoms dutywas higher than the rate of credit allowance under Duty EntitlementPassbook Schem, being Duty Remission Scheme. (a) he has an option to choose either the duty drawback or theDuty free Replenishment scheme; and Prayer in WP(MD). 748/ 2008 : Writ Petition is filed under Article226 of the Constitution of India, praying this Court to declaringthe following conditions and restrictions introduced vide section 4of Amendment of Section 80HHC (3)(i) Income Tax act 1961, introducedvide taxation Laws Amendment Act, 2005(Act 55 of 2005) dated28/12/2005. (a) he had an option to choose either the duty drawback or the Dutyentitlement pass bookscheme, basin Duty remission scheme and (b) the rate of drawback credit attributable to the Cusoms dutywas higher than the rate of credit allowance under Duty EntitlementPassbook Schem, being Duty Remission Scheme. (a) he has an option to choose either the duty drawback or theDuty free Replenishment scheme; and (b) the rate of drawback credit aattributable tothe Customsduty was higher than the rate of credit allowance under Duty freeReplenishment Certificate, being Duty Remission scheme as ultra vires and offending Articel 14,19(1)(g) and 300A ofthe Constitution of Indiaand Section 80HHC (3)(1) of the Income taxAct, 1961. FOR PETITIONER : MR. R. KRISHNAMOORTHY FOR RESPONDENTS:MR. R. MURUGAPPAN FOR R2 WA(MD). 395/ 2019 THE DEPUTY COMMISSIONER OF INCOME TAX CIRCLE II, NO.44, WILLIAMS ROAD, TIRUCHIRAPPALLI...APPELLANT/3RD RESPONDENTS Vs. - 1 M/S.V.T.IMPEX, REP BY ITS MANAGING PARTNER, VEERAPUTHRAN, NO.634, ALWIN NAGAR, KARUR...1[st] RESPONDENT/PETITIONER 2 THE UNION OF INDIA, REP BY ITS SECRETARY, MINISTRY OF FINANCE, NORTH BLOCK, NEW DELHI. 3 THE CENTRAL BOARD OF DIRECT TAXES, MINISTRY OF FINANCE, NORTH BLOCK, NEW DELHI.... Respondents 2 AND 3/RESPONDENTS 1 AND 2 Prayer in WA(MD). 395/ 2019 :This Appeal filed under Clause 15 ofLetters Patent, against the order of Single Judge made in WP(MD)No.748 of 2008 dated 07.02.2014 Prayer in WP(MD). 748/ 2008 : Writ Petition is filed under Article226 of the Constitution of India, praying this Court to issue a Writof Certioraricalling forthe records comprised in Assessment order inrespect of PAN/GIR No.AAFV4399M FOR THE ASSESSMENT YEAR 2002-03DATED 19/11/2007 on the file of the 3[rd] Respondent quash the same anddemand notice u/s. 156 of the Income Tax Act, 1951, datd 19.11.2007. WA(MD). 396/ 2019 THE DEPUTY COMMISSIONER OF INCOME TAX CIRCLE II, NO.44, WILLIAMS ROAD, TIRUCHIRAPPALLI...APPELLANT/3RD RESPONDENT https://hcservices.ecourts.gov.in/hcservices/ 1 M/S.GIRI TEX, REP BY ITS MANAGING PARTNER, P.SIVASUBRAMANIYAN, NO.3A, PUGALUR ROAD, KARUR...1ST RESPONDENT/PETITIONER 2 THE UNION OF INDIA, REP BY ITS SECRETARY, MINISTRY OF FINANCE, NORTH BLOCK, NEW DELHI. 3 THE CENTRAL BOARD OF DIRECT TAXES, MINISTRY OF FINANCE, NORTH BLOCK, NEW DELHI...RESPONDENT 2 AND 3/RESPONDENT 1 AND 2 Prayer in WA(MD). 396/ 2019 :This Appeal filed under Clause 15 ofLetters Patent, against the order of Single Judge made in WP(MD)No.909 of 2008 dated 07.02.2014. Prayer in WP(MD). 909/ 2008 : Writ Petition is filed under Article226 of the Constitution of India, praying this Court to declaringthe following conditions and restrictions introduced vide section 4of Amendment of Section 80HHC (3)(i) Income Tax act 1961, introducedvide taxation Laws Amendment Act, 2005(Act 55 of 2005) dated28/12/2005. (a) he had an option to choose either the duty drawback or theDuty entitlement pass bookscheme, basin Duty remission scheme and (b) the rate of drawback credit attributable to the Cusoms dutywas higher than the rate of credit allowance under Duty EntitlementPassbook Schem, being Duty Remission Scheme. (a) he has an option to choose either the duty drawback or theDuty free Replenishment scheme; and (b) the rate of drawback credit aattributable tothe Customsduty was higher than the rate of credit allowance under Duty freeReplenishment Certificate, being Duty Remission schemeas ultra vires and offending Articel 14,19(1)(g) and 300A ofthe Constitution of Indiaand Section 80HHC (3)(1) of the Income taxAct, 1961. FOR PETITIONER : MR. R. KRISHNAMOORTHY (a) he had an option to choose either the duty drawback or theDuty entitlement pass bookscheme, basin Duty remission scheme and (b) the rate of drawback credit attributable to the Cusoms dutywas higher than the rate of credit allowance under Duty EntitlementPassbook Schem, being Duty Remission Scheme. (a) he has an option to choose either the duty drawback or theDuty free Replenishment scheme; and (b) the rate of drawback credit aattributable tothe Customsduty was higher than the rate of credit allowance under Duty freeReplenishment Certificate, being Duty Remission schemeas ultra vires and offending Articel 14,19(1)(g) and 300A ofthe Constitution of Indiaand Section 80HHC (3)(1) of the Income taxAct, 1961. FOR PETITIONER : MR. R. KRISHNAMOORTHY FOR RESPONDENTS:MR. R. MURUGAPPAN FOR R2 https://hcservices.ecourts.gov.in/hcservices/ WA(MD). 397/ 2019 : THE DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-II, NO.44, WILLIAMS ROAD, TIRUCHIRAPPALLI...APPELLANT/3RD RESPONDENTS - Vs. - 1 M/S.GIRI TEX, REP.BY ITS MANAGING PARTNER, P.SIVASUBRAMANIYAN, NO.3A, PUGALUR ROAD, KARUR...1ST RESPONDENT/PETITIONER 2 THE UNION OF INDIA, REP.BY ITS SECRETARY, MINISTRY OF FINANCE, NORTH BLOCK, NEW DELHI. 3 THE CENTRAL BOARD OF DIRECT TAXES, MINISTRY OF FINANCE, NORTH BLOCK, NEW DELHI...RESPONDENT 2 AND 3/RESPONDENTS 1 AND 2 Prayer in WA(MD). 397/ 2019 : This Appeal filed under Clause 15 ofLetters Patent, against the order of Single Judge made in WP(MD)No910 of 2008 dated 07.02.2014 Prayer in WP(MD). 910/ 2008 : Writ Petition is filed under Article226 of the Constitution of India, praying this Court To issue a Writof Certiorari, calling for the records comprisedin the Assessmentorder in respect of the PAN GIR.No. for the assessmentyear 2001-2002 dated 16/11/2007 on the file of the 3rd respondentand quash the demand notice u/s. 156 of the Income Tax Act 1961,dated 16//11/2007. WA(MD). 398/ 2019 THE DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-II, NO.44, WILLIAMS ROAD, TIRUCHIRAPPALLI...APPELLANT/3RD RESPONDENTS- Vs. - 1 M/S.GIRI TEX, REP.BY ITS MANAGING PARTNER, P.SIVASUBRAMANIYAN,https://hcservices.ecourts.gov.in/hcservices/NO.3A, PUGALUR ROAD, KARUR...1ST RESPONDENT/PETITIONER 2 THE UNION OF INDIA, REP.BY ITS SECRETARY, MINISTRY OF FINANCE, NORTH BLOCK, NEW DELHI. 3 THE CENTRAL BOARD OF DIRECT TAXES, MINISTRY OF FINANCE, NORTH BLOCK, NEW DELHI...RESPONDENT 2 AND 3/RESPONDENTS 1 AND 2 Prayer in WA(MD). 398/ 2019 : This Appeal filed under Clause 15 ofLetters Patent, against the order of Single Judge made in WP(MD)No911 of 2008 dated 07.02.2014 Prayer in WP(MD). 911/ 2008 : Writ Petition is filed under Article226 of the Constitution of India, praying this Court To issue a Writof Certiorari, calling for the records comprised in the Assessmentorder in respect of the PAN GIR No. for the assessmentyear 2002-2003 dated 07/12/2007 on the files of the 3rd respondentand quash the demand notice u/s. 156 of the Income Tax Act, 1961,dated 07/12/2007 and quash the same. FOR PETITIONER : MR. R. KRISHNAMOORTHYFOR RESPONDENTS: MR. R. MURUGAPPAN FOR R2 WA(MD). 399/ 2019 1 THE DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-II, NO.44, WILLIAMS ROAD, TIRUCHIRAPPALLI. 2 THE COMMISSIONER OF INCOME TAX (APPEALS), NO.4, WILLIAMS ROAD, CANTONMENT, TRIUCHIRAPPALLI...APPELLANTS/RESPONDENTS 3 AND 4- Vs. - 1 M/S.GOLDLINE EXPORTS REP.BY ITS MANAGING PARTNER, M.SELVAM, NO.32, KAMARAJAPURAM WEST, KARUR...1ST RESPONDENT/PETITIONER 2 THE UNION OF INDIA, REP.BY ITS SECRETARY, MINISTRY OF FINANCE, NORTH BLOCK, NEW DELHI. 3 THE CENTRAL BOARD OF DIRECT TAXES, MINISTRY OF FINANCE, NORTH BLOCK, https://hcservices.ecourts.gov.in/hcservices/NEW DELHI...RESPONDENT 2 AND 3/RESPONDENTS 1 AND 2 Prayer in WA(MD). 399/ 2019 :This Appeal filed under Clause 15 ofLetters Patent, against the order of Single Judge made in WP(MD)No2927 of 2008 dated 07.02.2014 WA(MD). 399/ 2019 1 THE DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-II, NO.44, WILLIAMS ROAD, TIRUCHIRAPPALLI. 2 THE COMMISSIONER OF INCOME TAX (APPEALS), NO.4, WILLIAMS ROAD, CANTONMENT, TRIUCHIRAPPALLI...APPELLANTS/RESPONDENTS 3 AND 4- Vs. - 1 M/S.GOLDLINE EXPORTS REP.BY ITS MANAGING PARTNER, M.SELVAM, NO.32, KAMARAJAPURAM WEST, KARUR...1ST RESPONDENT/PETITIONER 2 THE UNION OF INDIA, REP.BY ITS SECRETARY, MINISTRY OF FINANCE, NORTH BLOCK, NEW DELHI. 3 THE CENTRAL BOARD OF DIRECT TAXES, MINISTRY OF FINANCE, NORTH BLOCK, https://hcservices.ecourts.gov.in/hcservices/NEW DELHI...RESPONDENT 2 AND 3/RESPONDENTS 1 AND 2 Prayer in WA(MD). 399/ 2019 :This Appeal filed under Clause 15 ofLetters Patent, against the order of Single Judge made in WP(MD)No2927 of 2008 dated 07.02.2014 Prayer in WP(MD). 2927/ 2008 : Writ Petition is filed under Article226 of the Constitution of India, praying this Court To issue a writof Certiorari, calling for the records comprised in the AssessmentOrder in respect of the PAN GIR No.AAAFG 4435 H for the assessmentyear 2002-2003 dated 5.11.2007 on the files of the 3rd respondentpending before the 4th respondent herein and the consequentialdemand notice u/s 156 of the Income Tax Act, 1951 dated 5.11.2007issued by the 3rd respondent herein, and quash the same. FOR PETITIONER : MR. R. KRISHNAMOORTHYFOR RESPONDENTS: MR. R. MURUGAPPAN FOR R2 WA(MD). 400/ 2019 : 1 THE DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-II, NO.44, WILLIAMS ROAD, TIRUCHIRAPPALLI. 2 THE COMMISSIONER OF INCOME TAX (APPEALS), NO.4, WILLIAMS ROAD, CANTONMENT, TRIUCHIRAPPALLI.... Petitioners - Vs. - 1 M/S.GOLDLINE EXPORTS REP.BY ITS MANAGING PARTNER, M.SELVAM, NO.32, KAMARAJAPURAM WEST, KARUR...1ST RESPONDENT/PETITIONER 2 THE UNION OF INDIA, REP.BY ITS SECRETARY, MINISTRY OF FINANCE, NORTH BLOCK, NEW DELHI...RESPONDENT 2 /RESPONDENT 13 THE CENTRAL BOARD OF DIRECT TAXES, MINISTRY OF FINANCE, NORTH BLOCK, NEW DELHI...RESPONDENT 2 AND 3/RESPONDENTS 1 AND 2 Prayer in WA(MD). 400/ 2019 :This Appeal filed under Clause 15 ofLetters Patent, against the order of Single Judge made in WP(MD)No2298 of 2008 dated 07.02.2014 https://hcservices.ecourts.