Wp/18190/2006 Of R.v.r.marine Products Pvt.ltd., Pooja Towers v. The Assistant Commissioner Of Income-Tax

APHC010336272006 IN THE HIGH COURT OF ANDHRA PRADESHAT AMARAVATI(Special Original Jurisdiction) THURSDAY,THE THIRTY FIRST DAY OF JULYTWO THOUSAND AND TWENTY FIVE PRESENT HON’BLE SRI JUSTICE DHIRAJ SINGH THAKUR, THE CHIEF JUSTICE AND HON’BLE SRI JUSTICE R RAGHUNANDAN RAO WRIT PETITION NOS: 21155. 18189, 18190 AND 18191 OF 2006: 20435 OF2007 AND 2146 AND 7650 OF 2008 WRIT PETITION NO: 21155 OF 2006 Between: M/s. AnandaFoods,rep.byits ManagingPartner,UddarajuKasiViswanadha Raju, R/o.27-8-21/3, Sivaraopeta, Bhimavaram. ...Petitioner AND 1. The Asst Commissioner of IT, Circle-1, Eluru. 2.The Commissioner of Income tax, Rajahmundry, Andhra[Pradesh.] 3.Union of India rep by its Secretary, Department of Revenue, Ministry ofFinance, New Delhi.Finance, New Delhi. ...Respondents Petition under Article 226 of the Constitution of India praying that In thecircumstances stated in the affidavit filed therewith, the High Court may bepleased to issue appropriate writ order or orders or direction in the nature ofWrit of Mandamus, or any other appropriate writ as the Hon'ble Court deemsfit, declaring the 3rd and 4th provisos of Section 80HHC(iii)in so far asitprovides for conditions (a) and (b) therein as ultravires and unconstitutional. violative of the provisions of articles 14, 19 and 300A of the Constitution ofIndia and strike down the said 3rd and 4th proviso of Section 80 HHC(iii) asintroduced by the Taxation Laws Amendment Act, 2005. lA NO:1 OF 2006(WPMP 26830 OF 2006 Petition under Section 151 CPCpraying that in the[circumstances][ stated]in the affidavit filed in support of the petition, the High Court may be pleased tostay the recovery of tax pursuant to the amendment of 3rd and 4th provisos ofsection 80HHC(3) pending disposal of writ petition. lA NO: 2 OF 2006fWPMP 26831 OF 2006 Petition under Section 151 CPCpraying that in the[circumstances][ stated]in the affidavit filed in support of the petition, the High Court may be pleased todirect the 1st respondent not to disturb the orders of assessment passed onthe petitioner in respect of past assessment year upto[date][ of][ amendment][ of]Sec. 80HHC by the Taxation Laws Amendment Act, 2005. Counsel for the Petitioner; M/S K NEERAJA Counsel for the Respondent Nos. 1 and 2: SRI VIJAY KUMAR PUNNA SCFOR INCOME TAX Counsel for the Respondent No. 3: M/S DIVYA DATLA (CENTRALGOVERNMENT COUNSEL) APHC010237852006 WRIT PETITION NO; 18189 OF 2006 Between: Vijaya Lakshmi Sea Foods,, Ganapavaam Road, Undi. AND 1. The Income tax Officer Ward II, Bhimavaram. 2. The Commissioner of Income tax, Rajahmundry, A.P. 3. Union of India rep by its Secretary, Department of Revenue, Ministry of of Revenue, Ministry ofFinance, New Delhi,. ...Respondents Petition under Article 226 of the Constitution of India praying that in thecircumstances stated in the affidavit filed therewith, the High Court may bepleased to issue appropriate writ order or orders or direction in the nature ofWrit of Mandamus, or any other appropriate writ as the Hon'ble Court deemsfit, declaring the 3rd and 4th provisos of section 80HHC(iii)inso far asitprovides for conditions(a) and (b) therein as ultravires and unconstitutional,violative of the provisions of articles 14, 19 and 300A of the Constitution ofIndia and strike down the said 3rd and 4thproviso of section 80HHC(iii) asintroduced by the Taxation Laws Amendment Act, 2005. lA NO: 1 OF 2006rWPMP 22847 OF 2006 Petition under Section 151 CPC praying that in the circumstances statedin the affidavit filed in support of the petition, the High Court may be pleasedstay the recovery of tax pursuant to the amendment of 3rd and 4th Provisionof Section 80HHC(iii) pending disposal of the W.P. lA NO: 2 OF 2006(WPMP 22848 OF 2006 lA NO: 1 OF 2006rWPMP 22847 OF 2006 Petition under Section 151 CPC praying that in the circumstances statedin the affidavit filed in support of the petition, the High Court may be pleasedstay the recovery of tax pursuant to the amendment of 3rd and 4th Provisionof Section 80HHC(iii) pending disposal of the W.P. lA NO: 2 OF 2006(WPMP 22848 OF 2006 Petition under Section 151 CPC praying that in the circumstances statedin the affidavit filed in support of the petition, the High Court may be pleaseddirect the 1 st respondent from not to disturb the orders of assessment passedon the petitioner in respect of past assessment year upto date of amendmentof Sec. 80 HHC by the Taxation Laws amendment Act,[2005.] Counsel for the Petitioner: M/S K NEERAJA Counsel for the Respondent Nos. 1 and 2: SRI VIJAY KUMAR PUNNA SCFOR INCOME TAX Counsel for the Respondent No. 3: M/S DIVYA DATLA (CENTRALGOVERNMENT COUNSEL) APHC010024252006 Hff WRIT PETITION NO: 18190 OF 2Qnfi Between: R.V.R. Marine ProductsPvt.Ltd.,Pooja Towers., Srirampuram,Bhimavaram. ...Petitioner AND 1. The Assistant Commissioner of Income Tax, Circle-1 . Eluru. 2. The Commissioner of Income Tax, Rajahmundry, Andhra Pradesh 3. Union of India rep by its Secretary Department of. Revenue, Ministry ofFinance, New Delhi.Finance, New Delhi. ...Respondents Petition under Article 226 of the Constitution of India praying that in thecircumstances stated in the affidavit filed therewith, the High Court may bepleased to issue appropriate writ order or orders or direction in the nature ofwrit of mandamus, or any other appropriate writ as the Hon'ble Court deemsfit, declaring the 3rd and 4th provisos of Section 80HHC(iii)in so far asitprovides for conditions (a) and (b) therein as ultravires and unconstitutional,violative of the provisions of Articles 14, 19 and 300A of the Constitution ofIndia and strike down the said 3rd and 4th proviso of Section 80HHC{iii) asintroduced by the Taxation Laws Amendment Act, 2005. lA NO: 1 OF 2006(WPMP 22849 OF 2006 Petition under Section 151 CPC praying that in the circumstances statedin the affidavit filed in support of the petition, the High Court may be pleased todirect the 1st respondent from not to disturb the orders of assessment passedon the petitioner in respect of past assessment year upto date of amendmentof Sec.SOHHC by the Taxation Laws Amendment Act, 2005. lA NO: 2 OF 2006(WPMP 22850 OF 2006 Petition under Section 151 CPCpraying that in the[circumstances][ stated]in the affidavit filed in support of the petition, the High Court may be pleased tostay the recovery of tax pursuant to the amendment of 3rd and 4th provisos ofSection 80HHC(iii) pending disposal of the writ petition. Counsel for the Petitioner: M/S K NEERAJA Counsel for the Respondent Nos. 1 and 2: SRI VIJAY KUMAR PUNNA SCFOR INCOME TAX Counsel for the Respondent No. 3: DEPUTY SOLICITOR [ OF]INDIA APHC010196142006 0 WRIT PETITION NO: 18191 OF 2006 Between: Swathi Exports, Chinaamiram, Bhimavaram, Mandal ...Petitioner AND 1. The Income Tax Officer Ward-1, Bhimavaram. 2. The Commissioner of Income tax, Rajahmundry, Andhra[Pradesh] 3. Union of India rep by Secretary, Department of Revenue, MinistryofFinance, New Delhi.Finance, New Delhi. ...Respondents Petition under Article 226 of the Constitution of India praying that in thecircumstances stated in the affidavit filed therewith, the High Court may bepleased to issue appropriate Writ order or orders or direction inthe nature ofwrit of Mandamus, or any other appropriate Writ as the Hon'ble Court deemsfit, declaring the 3rd and 4th provisos of Section 80 HHC(iii) in so far asitprovides for conditions(a) and (b) therein as ultravires and unconstitutionalviolative of the provisions of articles 14, 19 and 300A of the ConstitutionofIndia and strike down the said 3rd and 4thproviso of Section 80HHC(iii) asintroduced by the Taxation Laws Amendment Act, 2005. 3. Union of India rep by Secretary, Department of Revenue, MinistryofFinance, New Delhi.Finance, New Delhi. ...Respondents Petition under Article 226 of the Constitution of India praying that in thecircumstances stated in the affidavit filed therewith, the High Court may bepleased to issue appropriate Writ order or orders or direction inthe nature ofwrit of Mandamus, or any other appropriate Writ as the Hon'ble Court deemsfit, declaring the 3rd and 4th provisos of Section 80 HHC(iii) in so far asitprovides for conditions(a) and (b) therein as ultravires and unconstitutionalviolative of the provisions of articles 14, 19 and 300A of the ConstitutionofIndia and strike down the said 3rd and 4thproviso of Section 80HHC(iii) asintroduced by the Taxation Laws Amendment Act, 2005. lA NO: 1 OF 2006fWPMP 22851 OF 20Qfi Petition under Section 151 CPC praying that in the circumstances statedin the affidavit filed in support of the petition, the High Court may be pleasedstay the recovery of tax pursuant to the amendment of 3rdand 4th provisos ofsection 80HHC(iii). lA NO: 2 OF 2006(WPMP 22852 OF 2QQfi Petition under Section 151 CPC praying that in the circumstances statedin the affidavit filed in support of the petition, the High Court may be pleaseddirect the 1st respondent from not to disturb the orders ofassessment passedon the petitioner in respect of past assessmentyear upto date of amendmentof Sec. 80HHC by the Taxation Laws Amendment Act 2005. Counsel for the Petitioner; M/S K NEERAJA Counsel for the Respondent Nos. 1 and 2: SRI VIJAY KUMAR PUNNAFOR INCOME TAX SC Counsel for the Respondent No. 3: DEPUTY SOLICITOR GENERALOFINDIA •:;-r APHC010519192007 WRIT PETITION NO: 20435 OF 2007 Between: M/s. Ananda Foods, Rep. byits ManagingPartner,UddrajuKasiViswanadha Raju, 27-8-21/3, Sivaraopeta, Bhimararam. ...Petitioner AND 1. The Assistant Commissioner of Income Tax, Circle-1, Eluru. 2. The Commissioner of Income Tax, Rajahmundry, AndhraPradesh, 3. Union of India, Rep. by its Secretary, Departmentof Revenue, Ministryof Revenue, Ministryof Finance, New Delhi. ...Respondents Petition under Article 226 of the Constitution ofIndia praying that in thecircumstances statediin the affidavit filed therewith, the High Court may[be]pleased to issue appropriate Writ order or orders or direction in the nature ofWrit of Mandamus,or any other appropriate Writ as the Hon'ble Court deemsfit, declaring the 3rd and 4thprovisos of Section 80HHC(iii) in so far asitprovides for conditions (a) and (b) therein as ultravires and unconstitutional,violative of the provisions of articles 14, 199 and 300 A of the Constitutional of^ndia and strike down the said 3rd and 4th provisos of section 80HHC (iii)asintroduced by the Taxation Laws Amendment Act2005. jA NO: 1 OF 2007fWPMP 26426 OF 2007 Petition under Section 151 CPC praying that in the circumstances statedin the affidavit filed in support of the petition, the High Court may be pleased toStay the recovery of tax pursuant to the amendment of3rd and 4th provisos ofSec. 80 HHC (3) pending disposal of theWrit Petition lA NO: 2 OF 2007(WPMP 26427 OF 2007 Petition under Section 151 CPC praying that in the circumstances statedin the affidavit filed in support of the petition, the High Court may be pleased todirect the1st Respondent fromnot todisturb the ordersof assessmentpassed on the petitioner in respect of past assessment year upto date ofamendment of Sec. 80HHC by the Taxation Laws Amendment Act, 2005. Counsel for the Petitioner: M/S K NEERAJA Counsel for the Respondent Nos. 1 and 2: SRI S R ASHOK SC FORINCOME TAX Counsel for the Respondent No. 3: M/S DIVYA DATLA (CENTRALGOVERNMENT COUNSEL) APHC010039762008 WRIT PETITION NO: 2146 OF 2008 Between: M/s. Sri Satya Marine Exports, represented by its, Managing Partner SriT. Trinadha Babu, 19-19-9A, RH Road, Bhimavaram. ...Petitioner AND 1.The Income Tax Officer, Ward-1, Bhimavaram. Counsel for the Petitioner: M/S K NEERAJA Counsel for the Respondent Nos. 1 and 2: SRI S R ASHOK SC FORINCOME TAX Counsel for the Respondent No. 3: M/S DIVYA DATLA (CENTRALGOVERNMENT COUNSEL) APHC010039762008 WRIT PETITION NO: 2146 OF 2008 Between: M/s. Sri Satya Marine Exports, represented by its, Managing Partner SriT. Trinadha Babu, 19-19-9A, RH Road, Bhimavaram. ...Petitioner AND 1.The Income Tax Officer, Ward-1, Bhimavaram. 2.The Commissioner of Income Tax, Rajahmundry, Andhra[Pradesh.] 3.Union of India represented by its Secretary, Department of RevenueMinistry of Finance, New Delhi.Union of India represented by its Secretary, Department of RevenueMinistry of Finance, New Delhi. ...Respondents Petition under Article 226 of the Constitution of India praying that in thecircumstances stated in the affidavit filed therewith, the High Court may bepleased to issue appropriate writ order or orders or direction in the nature ofwrit of mandamus or any other appropriate writ as the Hon'ble Court deems fit,declaring the 3rd and 4th provisos of Section 80HHC(iii) in so far as it providesfor conditions (a) and (b) therein as ultravires and unconstitutional, violative ofthe provisions of Articles 14, 19 and 300A of the Constitution of Indiaandstrike down the said 3rd and 4th provisos of Section 80HHC(iii) as introducedby the Taxation Laws Amendment Act, 2005. lA NO: 1 OF 2008fWPMP 2748 OF 2008 Petition under Section 151 CPC praying that in the circumstances statedin the affidavit filed in support of the petition, the High Court may be pleased tostay the recovery of tax raised in the subject asst, pursuant to the amendmentof 3rd and 4th provisos of Sec.80HHC(3) pending disposal of writ petition. Counsel for the Petitioner: K NEERAJA Counsel for the Respondent Nos. 1 and 2: SRI VIJAY KUMAR PUNNA SCFOR INCOME TAX Counsel for the Respondent No. 3: M/S DIVYA DATLA (CENTRALGOVERNMENT COUNSEL) APHC010088802008 0;*00 WRIT PETITION NO: 7650 OF 2Q0« Between: M/s. Sri Satya Marine Exports, Rep. by its ManagingPartner,Sri T.Trinadha Babu, 19-19-9A, RH Road, Bhimavaram. AND 1. The Income Tax Officer, Ward-I, Bhimavaram. 2. The Commissioner of Income tax, Rajhmundry, Andhra Pradesh. 3. Union of India rep by its Secretary, Department of Revenue, Ministry of of Revenue, Ministry ofFinance, New Delhi. ...Respondents Petition under Article 226 of the Constitution of Indiapraying that in thecircumstances stated in the affidavit filed therewith.the High Court may bepleased to issue appropriate writ order or orders or direction in the nature ofwrit of mandamus, or any other appropriate writ as the Hon'ble Court deemsfit, declaring the 3rd and 4th provisos of Sec.80HHC(iii) in so far as it providesfor conditions (a) and (b) therein as ultravires and unconstitutional, violative ofthe provisions of Articles 14,19 and 300A of the Constitution of India and strikedown the said 3rd and 4thprovisos of Section 80HHC(iii) as introduced by theTaxation Laws Amendment Act, 2005 andpass jA NO: 1 OF 2008fWPMP 10062 OF 9nn« Petition under Section 151 CPC praying that in the circumstances statedin the affidavit filed in support of the petition, the High Court may be pleased tostay the recovery of tax raised in the subject asst, pursuant to the amendmentof 3rd and 4th provisos of Sec.80HHC(3) pending disposal of writ petition. Counsel for the Petitioner: M/S K NEERAJA Counsel for the Respondent Nos.1 and 2: SRI VIJAY KUMAR PUNNA SCFOR INCOME TAX Counsel for the Respondent No.3: M/S DIVYA DATLA (CENTRALgovernment COUNSEL) The Court made the following Common order: IN THE HIGH COURT OF ANDHRA PRADESHAT AMARAVATI APHC010336272006 iL>WRIT PETITION NO: 21155 of 2006 along withW.P.Nos.18189, 18190 & 18191 of 2006, 20435 of2007 and 2146 & 7650 of 2008 BenchSr.Nos;-99to 105[3446] W.P.No.21155 of 2006:- M/s. Ananda Foods, represented by itsManaging Partner Uddaraju Kasi,Bhimavaram ...Petitioner Vs. Counsel for the Petitioner: M/S K NEERAJA Counsel for the Respondent Nos.1 and 2: SRI VIJAY KUMAR PUNNA SCFOR INCOME TAX Counsel for the Respondent No.3: M/S DIVYA DATLA (CENTRALgovernment COUNSEL) The Court made the following Common order: IN THE HIGH COURT OF ANDHRA PRADESHAT AMARAVATI APHC010336272006 iL>WRIT PETITION NO: 21155 of 2006 along withW.P.Nos.18189, 18190 & 18191 of 2006, 20435 of2007 and 2146 & 7650 of 2008 BenchSr.Nos;-99to 105[3446] W.P.No.21155 of 2006:- M/s. Ananda Foods, represented by itsManaging Partner Uddaraju Kasi,Bhimavaram ...Petitioner Vs. The Assistant Commissioner of I.T. and others ...Respondents ********** Advocate for petitionersAdvocate for respondents Ms. K. Neeraja SriVijayKumarPunna,SriK.K. Viswanatham, Sri Y. V. AnilKumar,learnedCentralGovernmentCounsel,SriPasalaPonnaRao,learnedDeputySolicitorGeneralofIndia,SriS.R.Ashok,SriAnupKoushik Karavadi.SriK.K. Viswanatham, Sri Y. V. AnilKumar,learnedCentralGovernmentCounsel,SriPasalaPonnaRao,learnedDeputySolicitorGeneralofIndia,SriS.R.Ashok,SriAnupKoushik Karavadi. CORAM :THE CHIEF JUSTICE DHIRAJ SINGH THAKURSRI JUSTICE R. RAGHUNANDAN RAO DATE: 31st July 2025 PC: In this batch of petitions, challenge was thrown to the actionof theofficial respondents in applying the amended provisos of Section 80HHC(3) ofthe Income Tax Act, 1961 (for short, “the Act”) retrospectively and reopeningthe assessments which have already been completed by[the][ time][ when][ the]amendment was incorporated. The issue as to whether the amended provisos of Section 80HHC(3) ofthe Act would have retrospective operation has been dealt with by the ApexCourtin Commissioner of Income Tax-5 and anotherv. Avani Exportsand another^ by upholding the judgment of the Gujarat High Court in AvaniExports & others v. Commissioner of Income Tax, Rajkot[&][ others^.] 3.Para No.27 of the order of the Gujarat High Court reads[as][ under:-] “27. We, accordingly, quash the impugned amendment only to thisextent that the operation of the said section could be given effectfrom the date of amendment and not in respect of earlier[assessment]years of the assessees whose export turnover is above[Rs.10][ crores.]Inotherwords,theretrospectiveamendmentshouldnotbedetrimental to any of the assessees.” 4.Learnedcounselforthe respondents,inviewof thesettledlegalposition,doesnotdisputethatthe amendmentswouldnotentitletheAssessing Officer to reopen the completed assessments.position,doesnotdisputethatthe amendmentswouldnotentitletheAssessing Officer to reopen the completed assessments. 4. 5.The impugnednoticesare,accordingly,set asideintermsofthejudgment and order of the Apex Court supra.judgment and order of the Apex Court supra. 6.The Writ Petitions are, accordingly, allowed. No costs. Pending miscellaneous applications,if any, shall stand[closed.] 1 2015 see Online SC 676^ 2012 see Online Guj 3837 //TRUE COPY// Sd/- U. SRIDEVIASSISTANT REGISTRAR SECTION OFFICER 2. The Income tax Officer Ward- II. Bhimavaram. 3. The Income Tax Officer Ward-1, Bhimavaram. 4. The Commissioner of Income tax, Rajahmundry. Andhra Pradesh. 5. The Union of India, Department of Revenue, Ministry of Finance. NewDelhi.Delhi. 6. One CC to M/s. K Neeraja Advocate 7. One CC to Sri. Anup Koushik Karavadi Advocate 8. One CC to Sri. S R Ashok SC for Income Tax 9. One CC to The Deputy Solicitor General of India 10. 10.One CC to Sri. Vijay Kumar Punna SC for Income Tax 11.One CCtoM/sDivyaDatia,Central Government Counsel11.One CCtoM/sDivyaDatia,Central Government Counsel 12.Two CD Copies GSC Jf HIGH COURTDATED:31/07/2025 COMMON ORDERWP NOS. 21155, 18189, 18190 AND 18191 OF 2006;20435 OF 2007 AND 2146 AND 7650 OF 2008 r>'HAUfi20?5<:o\c- ALLOWING THE WPSWITHOUT COSTS •s.