Wp/29994/2023 Of Jupally Real Estate Developers Private Limited v. Deputy Commissioner Of Income Tax

HIGH COURT FOR THE STATE OF TELANGANAAT HYDERABAD(Special Original Jurisdiction) FRIDAY,THE TWENTY FIFTH DAY OF OCTOBERTWO THOUSAND AND TWENTY FOUR PRESENT THE HONOURABLE SRI JUSTICE SUJOY PAULANDTHE HONOURABLE SRI JUSTICE NAMAVARAPU WRIT PETITION NO: 29026 29042 29143 [29993 AND ][29994 ][0F ][2023]WRIT PETITION NO: 29026 OF 2023 Between: Jupally Real Estate Developers Private Limited, [#1-123,81h Floor, ][3rd Block,]Sv. ruo.79, Ivly Home Hub, Ivladhapur, [Hyderabad ][- ][500081, represented ][by]itd Director Sri Jupally Vinod, S/o. [Jupally ][Rameswar ][Rao, Aged about ][41]Years, RYo. Hyderabad ...PETITIONER AND 1Dv. Commissioner of lncome Tax, Central [Circle ][- 2 ][(1), ][Room ][No. ][612' ][6th]Flbor, Aayakar Bhavan, Basheer [Bagh, Hyderabad.]Flbor, Aayakar Bhavan, Basheer [Bagh, Hyderabad.]2Deputy Commissioner Of lncome [Tax, ][Circle ][2 ][1 ][Signature Towers,]HyderabadHyderabad3lncome Tax Officer, Ward [2 ][1, Signature ][Towers, ][Hyderabad.] 4lncome Tax Officer, Ward 3 1 , Signature [Towers, ][Hyderabad] 5Assistant Commissioner Of [lncome ][Tax, ][Central Circle ][2 ][1 ], [Hyderabad] ...RESPONDENTS Petition under Article 226 ot [the constitution ][of ][lndia ][praying ][that in ][the]circumstances stated in the [affidavit ][filed ][therewith, ][the ][High ][court ][may ][be]pleased to issue a writ, order or direction more [particulady ][in ][the ][nature of ][a ][writ ][of]mandamus declaring the action [of the ][Respondents in continuing the proceedings]pursuant to the notices u/s. 153C of the [Act ][vide DIN ][and ][Notice]ifAA/RSTlSltS3C12O22-Z311O4B37OB66 [(1) ][for ][the ][Assessment ][Year 2015-16 ][as]being illegal, arbitrary, violative [of ][Article ][14 ][of ][the ][constitution ][of ][lndia, ][without]lurisdiction, [without any authority ][of ][law ][and ][barred ][by ][limitation and consequently]set aside the impugned [order ][dated ][10-10-2023 ][vide ][DIN and ][Notice ][No.]ITBA/ASTiF/1 7 12023-241 [1 ]0569487 [1 ][4] r IA NO: [1 ] 2023 Petition under Section 151 cpc praying that in the circumstances stated inthe affidavit fited in support of the petition, t" uign court may o" pi"rrlJ-to all proceedings pursuant to the impugned notice"date d 1o-1(;-202i vioe oit t "tryanoNotice No ITBA/AST/F/1 7 t ZOZI- Z+t I O SAg 487 1 4 (1 )the affidavit fited in support of the petition, t" uign court may o" pi"rrlJ-to all proceedings pursuant to the impugned notice"date d 1o-1(;-202i vioe oit t "tryanoNotice No ITBA/AST/F/1 7 t ZOZI- Z+t I O SAg 487 1 4 (1 ) lA NO:'l OF 2024 Between: 1Floor. Dy. Commissioner of lncome Aayakar Bhavan, Basheer Tax, Central gagh, HvJer;baO. Circle - 2 (.1 ''), Room No. 6i 2, 6th 2Deputy.Commissioner Of lncome Tax, Circle 21 Signature To,,ers,HyderabadHyderabad ...PETITIONER AND 1.Jupally Real Estate Developers private Limited, #1_123, Bth Floor, 3rd Block.Years, its Sy. Director No. R:/o. 79. HyderdbadSri Juoalv vinbd, Mv Home uun, VaOfripur, S/o.-Ju'p;iiy;U;;"r*ar UVO"rrbJ,i _'500081: Rlo,'Aii;i;;;i iil";;;6;i;;iYears, its Sy. Director No. R:/o. 79. HyderdbadSri Juoalv vinbd, Mv Home uun, VaOfripur, S/o.-Ju'p;iiy;U;;"r*ar UVO"rrbJ,i _'500081: Rlo,'Aii;i;;;i iil";;;6;i;;i ...RESPONDENT/PETITIONER alncome Tax Officer, Ward 2 1, Signature Towers, Hyderabad. lncome Tax Officer, Ward 3 [.l ], Signature Towers, Hyderabad 4 Assistant Commissioner Of lncome Tax, Central Circle 2 I , Hyderabad, Hyderabad 5 ...RESPONDENT/RESPONDENT NOS 2 TO 4 Petition under section 151 cpc praying that in the circumstances stated inthe vacate affidavii fited the interim in order dated suppo.d gl 16.10.2023 ^th" petition, in 1.A. if," No. Hign Court may 1 0f 20i3 i; w.p. Ou pl*rlJ No.r-9b26toof 2023 and dismiss the present writ petition in w.p. No. 29o26of 2023 with costs lA NO: 2 OF 2024 Between: ...RESPONDENT/PETITIONER alncome Tax Officer, Ward 2 1, Signature Towers, Hyderabad. lncome Tax Officer, Ward 3 [.l ], Signature Towers, Hyderabad 4 Assistant Commissioner Of lncome Tax, Central Circle 2 I , Hyderabad, Hyderabad 5 ...RESPONDENT/RESPONDENT NOS 2 TO 4 Petition under section 151 cpc praying that in the circumstances stated inthe vacate affidavii fited the interim in order dated suppo.d gl 16.10.2023 ^th" petition, in 1.A. if," No. Hign Court may 1 0f 20i3 i; w.p. Ou pl*rlJ No.r-9b26toof 2023 and dismiss the present writ petition in w.p. No. 29o26of 2023 with costs lA NO: 2 OF 2024 Between: 1 Dy' commissioner of rncome Tax, centrar circre Aayakar Bhavan, Basheereagh, HyOeijS;. ["-'" -']- 2 (1), Room No. 612, 6th Froor, 2.Assistant Commissioner Of lncome Tax, Central Circle 2 1 , Hyderabad ...PETITIONER AND 1Jupally Real Estate Deveropers private Limited, #1_1z3,Bth Floor,3rd Block.Sy. No. 7e, My Home uuo, Maorrapui, Hy;;;;6;i--,;0b6iii: ;il;,"#t""[ii;Sy. No. 7e, My Home uuo, Maorrapui, Hy;;;;6;i--,;0b6iii: ;il;,"#t""[ii; its Director [Sri Jupally Vinod, ]S/o. [Jupally ][Rameswar ][Rao, Aged about ][41]Years, Rl/o. Hyderabad ...RESPONDENT/PETITIONER 2. Income Tax Officer, Ward 2 1 , Signature Towers, Hyderabad. 3. lncome Tax Officer, Ward 3 1 , Signature Towers, Hyderabad 4- Deputy Commissioner Of lncome Tax, Circle 2 1 Signature Towers,HyderabadHyderabad ...RESPONDENT/RESPONDENT NOS 2 TO 4 Petition under Section 151 CPC praying that in the circumstances stated inthe affidavit filed in support of the [petition, ]the High Court may be [pleased ]to [grant]permission to file vacate stay cum counter affidavit in the interest of [justice] WRIT PETITION NO: 29042 OF 2023 Between: Jupally Real Estate Developers Private Limited, 1-123, Bth Floor,3rd [Block.]Sy. No. 79, My Home Hub, lvladhapur, Hyderabad 500081, represented by [its]Director Sri Jupally Vinod, S/o. Jupally Rameswar Rao, Aged about [41 Years,]Rl/o. Hyderabad ...PETITIONER AND 1Dy. Commissioner of lncome Tax, Central Ctcle 2 [('l ]), [Room ][No. ][612, ][6th]Flbor, Aayakar Bhavan, Basheer Bagh, Hyderabad.Flbor, Aayakar Bhavan, Basheer Bagh, Hyderabad. Dy. Commissioner of lncome Tax, Circle [2('1). ]Signature [Towers, Hyderabad.] 2 lncome Tax Officer, Ward 2(1), Signature Towers, Hyderabad. J lncome Tax Officer, Ward 3(1), Signature Towers, [Hyderabad.] 4 Assistant Commissioner of lncome Tax, Central [Circle ][2(1), ][Hyderabad] 5 ...RESPONDENTS Petition under Article 226 of the Constitution of [lndia ][praying ][that in ][the]circumstances stated in the affidavit [filed ][therewith, ][the ][High Court may ][be]pleased to issue a writ, order or direction more [particularly ]in the nature [of ][a ][writ ][of]mandamus declaring the action of the [Respondents ][in ][continuing ][the ][proceedings]pursuant to the notices u/s. 153C of the Act vide DIN and [Notice]lTBA/AST/S/1 53C12022-2311048376867 [(1) ][for the ][Assessment ][Yeat ][2016-17 ][as]being illegal, arbitrary, violative [of ][Article ][14 of the ][Constitution ][of ][lndia, ][without]jurisdiction, without any authority of law and barred by limitation and consequentlyset aside the impugned order [dated ][10-10-2023 ][vide ][DIN and ][Notice ][No.]tTBA/ASTi F/1 7 12023-241 [1 ]056948993 r lA NO: 1 OF 2023 Petition under Section 151 cpc praying that in the circumstances stated inthe affidavit fired in support of the petition, ine Higr' court may be tre;;;J-a stayall proceedings pursuant to the impugned notice"dated 1o-1(i-202i vioe oirrr LnoNotice No ITBA/AST/F/1 7I2O23- 24t1036948993the affidavit fired in support of the petition, ine Higr' court may be tre;;;J-a stayall proceedings pursuant to the impugned notice"dated 1o-1(i-202i vioe oirrr LnoNotice No ITBA/AST/F/1 7I2O23- 24t1036948993 lA NO: 1 OF 2024 Between: r lA NO: 1 OF 2023 Petition under Section 151 cpc praying that in the circumstances stated inthe affidavit fired in support of the petition, ine Higr' court may be tre;;;J-a stayall proceedings pursuant to the impugned notice"dated 1o-1(i-202i vioe oirrr LnoNotice No ITBA/AST/F/1 7I2O23- 24t1036948993the affidavit fired in support of the petition, ine Higr' court may be tre;;;J-a stayall proceedings pursuant to the impugned notice"dated 1o-1(i-202i vioe oirrr LnoNotice No ITBA/AST/F/1 7I2O23- 24t1036948993 lA NO: 1 OF 2024 Between: 1 . Dy. Commissioner of lncome Tax, Central Circle 2 (.1 ), Room No. 6.12. 6thFloor, Aayakar Bhavan, Basheer gagl,, HyOtraOaO.Floor, Aayakar Bhavan, Basheer gagl,, HyOtraOaO. 2' Assistant commissioner of rncome Tax, centrar circre 2(.1 ), Hyderabad ...PETITIONERS/RESPONDENT NOS.1 & 5 AND 1. Btock. Jupally Sy. Real No Estltj: 7_9, Developers My Hbme private Limited, Hub,'-Madh;-p;r, 1_123, H;;e;il;i'86'doar,Bth Floor. 3rdrepresented by its Direct6r Sri Jupally Vinod, ... RESPONDENT/PETITIONERrepresented by its Direct6r Sri Jupally Vinod, ... RESPONDENT/PETITIONER 2. Dy. Commissioner of lncome Tax, Circle 2(1). Signature Towers,Hyderabad.Hyderabad. 3. lncome Tax Officer, tNard 2(1), Signature Towers, Hyderabad.Tax Officer, tNard 2(1), Signature Towers, Hyderabad. 4. lncome Tax Officer, Ward 3(1), Signature Towers, Hyderabad. ...RESPONDENTS/RESPONDENT NOS.2 TO 4 Petition under section _151 cpc praying that in the circumstances stated inthe affidavit fired in support of the petition, in"-Hign court may o" pi""J pilI."oto vacate the interim order dated 16.10.2023 in r.A. No. l ot zozi ,,''-w.r.No.29026 0f 2023 and dismiss the present writ petition in w.p. No. 290260f 2023with costslA NO: 2 OF 2024 Between: 1 Dy. commissioner of rncome.Tax, centrar circre - 2 (1), Room No. 612, 6th Froor,Aayakar Bhavan, Basheer eagh, HyOerab;il. [""'" -]Aayakar Bhavan, Basheer eagh, HyOerab;il. [""'" -] 2.Assistant Commissioner Of lncome Tax, Central Cicle 2(1) , Hyderabad ...PETITIONERS/RESPONDENT NOS 1 &5 AND 1Jupally Real Estate Developers Private Limited, #1-123, Bth Floor, 3rd Block,Sy. No. 79, My Home Hub, tVadhapur, Hyderabad [- ]500081, represented byits Director Sri Jupally VinodSy. No. 79, My Home Hub, tVadhapur, Hyderabad [- ]500081, represented byits Director Sri Jupally Vinod .,.RESPONDENT/PETITIONER 2. Deputy Commissioner Of Income Tax, Circle 2 1 Signature Towers,HyderabadHyderabad 3. lncome Tax Officer, Vtl ard 2 (1), Signature Towers, Hyderabad. 4. lncome Tax Officer, Ward 3 (1) , Signature Towers, Hyderabad ...RESPONDENTS/RESPONDENT NOS 2 TO 4 Petition under Section 151 CPC [praying ]that in the circumstances stated [in]the affidavit filed in support of the [petition, ]the High Court may be [pleased ]to [grant]permission to file vacate stay cum counter affidavit in the interest of [justice] WRIT PETITION NO: 29143 OF 2023 Between: Jupally Real Estate Developers Private Limited, [1-123, Bth ][Floor,3rd ][Block,]Sy. No.79, My Home Hub, Madhapur, Hyderabad [- ][500081, represented ][by]ita Director Sri Jupally Vinod, S/o. Jupally Rameswar [Rao, Aged about ][41]Years, Rl/o. Hyderabad ...PETITIONER AND '1 . Deputy Commissioner Of lncome Tax, Central Circle 2 (1), Room No. 612, 6thFloor, Aayakar Bhavan, Basheer Bagh, HyderabadFloor, Aayakar Bhavan, Basheer Bagh, Hyderabad 2. Deputy Commissioner Of lncome Tax, Circle [2 ][1, Slgnature Towers,]HyderabadHyderabad 3. lncome Tax Officer, Ward 2( 1), Signature [Towers, Hyderabad] 4. lncome Tax.Officer, Ward 3 [(1), ]Signature Towers, [Hyderabad] 5. Assistant Commissioner Of lncome Tax, [Central ][Ctcle ][2 ][('1 ]), [Hyderabad] ...RESPONDENTS Jupally Real Estate Developers Private Limited, [1-123, Bth ][Floor,3rd ][Block,]Sy. No.79, My Home Hub, Madhapur, Hyderabad [- ][500081, represented ][by]ita Director Sri Jupally Vinod, S/o. Jupally Rameswar [Rao, Aged about ][41]Years, Rl/o. Hyderabad ...PETITIONER AND '1 . Deputy Commissioner Of lncome Tax, Central Circle 2 (1), Room No. 612, 6thFloor, Aayakar Bhavan, Basheer Bagh, HyderabadFloor, Aayakar Bhavan, Basheer Bagh, Hyderabad 2. Deputy Commissioner Of lncome Tax, Circle [2 ][1, Slgnature Towers,]HyderabadHyderabad 3. lncome Tax Officer, Ward 2( 1), Signature [Towers, Hyderabad] 4. lncome Tax.Officer, Ward 3 [(1), ]Signature Towers, [Hyderabad] 5. Assistant Commissioner Of lncome Tax, [Central ][Ctcle ][2 ][('1 ]), [Hyderabad] ...RESPONDENTS Petition under Article 226 of the Constitution of [lndia ][praying ][that in ][the]circumstances stated in the affidavit [filed ][therewith, ][the ][High Court may ][be]pleased to issue a writ, order or direction more [particularly ]in the nature [of ][a ][writ ][of]mandamus declaring the action of the [Respondents ][in ][continuing the proceedings]pursuant to the notices u/s. 153C of the Act vide DIN and [Notice]ITBA/AST/S/153C12022-2311048376861(1) [for ][the Assessment ][Year 2017 ][- ][18 ][as]being illegal, arbitrary, violative of [Article ][14 ][of the constitution ][of ][lndia, ][without]jurisdiction, without any authority of law and barred by limitation and consequentlyset aside the impugned order [dated ][1Ol1Ol2O23 ][vide DIN and ][Notice ][No.]|TBA/AST/F/1 7 12023-241 1056949244 lA NO: 1 OF 2023 Petition under section 151 cpc praying that in the circumstances stated inthe affidavit fited in support of the petition, irrJ uign court may oe ptearlJ'to .tayall proceedings pursuant to the impugned notice-date d 1ol1ol2o23 vide DtN LnoNotice No. |TBA/AST/F/I 7 t2023 _ 24ti056945244(1)all proceedings pursuant to the impugned notice-date d 1ol1ol2o23 vide DtN LnoNotice No. |TBA/AST/F/I 7 t2023 _ 24ti056945244(1) lA NO: 1 OF 2024 Between: 1. Deputy commissioner of Income_rax, centrar circre 2 (1), Room No. 612, 6th'Floor, Aayakar Bhavan, Basheer eagh, Uyd-eiaOad [- ][- ]Floor, Aayakar Bhavan, Basheer eagh, Uyd-eiaOad [- ][- ] 2. Assistant commissioner of rncome Tax, centrar circre 2 (.1 ), Hyderabad ...PETITIONERS/RESPONDENT NOS 1&5 AND 1. Jupally ^Real Estjrle Developers private Limited. 1_123,81h Floor. 3rdBrock, Sy. No. 79, tvy Hginq Huo,-rraaorrapui'Hy;;;;;; l,"s"o,ooar,represented bv its Director Sri Juoalrv vinod, s/o.'Jur;a-rry nliie.*"aihao,Aged about 4i [years, ]nyo. HvOeiSOat ["""]Brock, Sy. No. 79, tvy Hginq Huo,-rraaorrapui'Hy;;;;;; l,"s"o,ooar,represented bv its Director Sri Juoalrv vinod, s/o.'Jur;a-rry nliie.*"aihao,Aged about 4i [years, ]nyo. HvOeiSOat ["""] 2. Deputy Commissioner of tncome ,r-, c,r";;::::;H::ifl:]1"-=-HyderabadHyderabad 3. lncome Tax Officer, Ward 2(1), Signature Towers, Hyderabad 4. lncome Tax Officer, Ward 3 (1), Signature Towers, Hyderabad ...RESPONDENTS/RESPONDENT NOS 2 TO 4 Petition under Section i 5i cpc praying that in the circumstances stated inthe affidavir fired in support of the peiition, Ir,e Hign court may rr" pr*rlJ tothe affidavir fired in support of the peiition, Ir,e Hign court may rr" pr*rlJ tovacate the interim order dated 17.10.2023 in l.A.,,No. 1 0f 2073 i; w.p. rrro.z-s1+aof 2023 and dismiss the present writ petition in w.p. No. 29143 ofzoz: witrr costsof 2023 and dismiss the present writ petition in w.p. No. 29143 ofzoz: witrr costs lA NO: 2 OF 2024 Between: 1.QgOyly [Commissioner ][Of ][tngome Tax, Central ]Circle 2 (1), Room No. 612,6th Floor, Aayakar Bhavan, Basheer t "Sh, [HtO"iibrd]QgOyly [Commissioner ][Of ][tngome Tax, Central ]Circle 2 (1), Room No. 612,6th Floor, Aayakar Bhavan, Basheer t "Sh, [HtO"iibrd] 2Assistant Commissioner Of lncome Tax, Central Circle 2 (1), Hyderabad ...PETITIONERS/RESPONDENT NOS 1 &5 AND lA NO: 2 OF 2024 Between: 1.QgOyly [Commissioner ][Of ][tngome Tax, Central ]Circle 2 (1), Room No. 612,6th Floor, Aayakar Bhavan, Basheer t "Sh, [HtO"iibrd]QgOyly [Commissioner ][Of ][tngome Tax, Central ]Circle 2 (1), Room No. 612,6th Floor, Aayakar Bhavan, Basheer t "Sh, [HtO"iibrd] 2Assistant Commissioner Of lncome Tax, Central Circle 2 (1), Hyderabad ...PETITIONERS/RESPONDENT NOS 1 &5 AND 1{upally leal [Estate Developers pri]rts 9y.Io. ljirector [79, ]Sri Jupally Vinod, [lVy ][Home Hub,'Madha]S/o.:3l",liTlt9q' pur, Jupatry HydeJabad Kameswar [1-12-3. ]- 500081, represented Rao, [Bth ][Flocr, 3rd ]ASled about [Block,]4ibvYears, RYo. Hyderabadrts 9y.Io. ljirector [79, ]Sri Jupally Vinod, [lVy ][Home Hub,'Madha]S/o.:3l",liTlt9q' pur, Jupatry HydeJabad Kameswar [1-12-3. ]- 500081, represented Rao, [Bth ][Flocr, 3rd ]ASled about [Block,]4ibvYears, RYo. Hyderabad ...RESPONDENT/PETITIONER 2. Deputy Commissioner [Of lncome Tax, Circle ][2 ][1, Signature Towers,]HyderabadHyderabad 3. lncome Tax Officer, Ward 2( ['l ]), Signature [Towers, ][Hyderabad] 4. lncome Tax Officer, Ward 3 [(1), ]Signature [Towers, ][Hyderabad] ...RESPONDENTS Petition under section 151 CPC [praying ][that in the ][circumstances stated ][in]the affidavit filed in support [of the petition, ][the ][High ][court ][may be pleased ][to ][grant]permission to file vacate stay cum counter [affidavit ][in ][the ][interest of justice] WRIT PETITIO N NO: [29993 ] [2023] Between: Juoallv Real Estate Developers [Private Limited, ]['1 ][123 Bth ][Floor ][3rd ][Block Sy]rrrJ 7ri tvtv Home Hub Mbdhapur [Hvderabad 500081 represented ][by ][its]Director S?i Jupally Vinod S/o [Jlpally ][Rameswar ][Rao ][Aged ][about ][41 ][Years]Rl/o Hyderabad ...PETITIONER AND 1. Dv. Commissioner of lncome Tax, [Central Circle - 2 ][(1)' ][Room No' ][612' ][6th]Floor, Aayakar Bhavan, [Basheer Bagh, Hyderabad.]Floor, Aayakar Bhavan, [Basheer Bagh, Hyderabad.] 2. Deputy Commissioner [Of lncome Tax, Circle ][2 1 ][, ][Signature Towers,]HyderabadHyderabad 3. lncome Tax Officer, [Ward ][2 ][1 ], [Signature ][Towers, ][Hyderabad] 4. lncome Tax Officer, [Ward ][3 ][1 ], [Signature ][Towers, ][Hyderabad] 5. Assistant Commissioner [Of lncome ][Tax, ][Central Circle ][2 ][1 ][, ][Hyderabad] ...RESPONDENTS Petition under Article [226 ][of ][the ][constitution ][of ][lndia ][praying ][that in ][the]circumstances stated in [the ][affidavit ][filed ][therewith, ][the ][High ][court ][may ][be]pleased to issue a writ, order or [direction more particularly ][in ][the ][nature ][of ][a ][writ ][of]mandamus declaring [the ][action ][of ][the ][Respondents ][in ][continuing the proceedings]pursuant to the notices u/s. [153C ][of ][the ][Act ][vide DIN ][and ][Notice]ifeRtRSflSttS3Ct2O22-29t1048376S61(1) [for ][the ][Assessment ][Year ][2013-14 ][as]being illegal, arbitrary, [violative ][of ][Article ][14 ][of ][the constitution ][of ][lndia, ][without]lurisiictioi, [without ][any ][authority ][of ][law and ][Oql_e.q!V ][limitation ][and ][consequently]Let aside the [impugned ][order ][dated ][1Ot1Ot2O23 ][vide ][DIN and ][Notice ][No.]tTBA/AST/F/1 [7 ][12023-241 ][1 ][056948404(1 ]) IA NO: 1 OF 2023 Petition under section [151 ] [praying ][that ][in ][the ][circumstances stated ][in]the affidavit filed [in ][support ][of the ][petition, ][the ][High ][court ][may ][be ][pleased to ][stay]all [proceedings ][pursuant ][to ][the ][impugned order ][dated ][10-10-2023 ][vide ][DIN and]Noiice No ITBA/AST/F/1 [7 ][t ][2023-241 ][1 ][056948206( ][1 ][)] lA NO: 1 oF 2024 Between: '1 ' Ftoor. Deputy Aaya commissioner ka r B ha van, of aasneei aagii, rncome_Tax, centrar circre 2 rit)jli"bro(1), Ro.m No. 612. 6th 2. Assistant Commissioner Of lncome Tax, Central Circle 2 (.1), Hyderabad ...PET|T|oNERS/RESPoNDENT NOS 1&5 AND IA NO: 1 OF 2023 Petition under section [151 ] [praying ][that ][in ][the ][circumstances stated ][in]the affidavit filed [in ][support ][of the ][petition, ][the ][High ][court ][may ][be ][pleased to ][stay]all [proceedings ][pursuant ][to ][the ][impugned order ][dated ][10-10-2023 ][vide ][DIN and]Noiice No ITBA/AST/F/1 [7 ][t ][2023-241 ][1 ][056948206( ][1 ][)] lA NO: 1 oF 2024 Between: '1 ' Ftoor. Deputy Aaya commissioner ka r B ha van, of aasneei aagii, rncome_Tax, centrar circre 2 rit)jli"bro(1), Ro.m No. 612. 6th 2. Assistant Commissioner Of lncome Tax, Central Circle 2 (.1), Hyderabad ...PET|T|oNERS/RESPoNDENT NOS 1&5 AND 1 . Jupally sy. No. Real 7e, rvv Home Estate Developers Hub,'Maiha;;i, private Limited, 1.-12_3r _ ^B_tf Floor, 3rd Block,its Director Sri Junaly Vi;bd;-Si;.'j.rbli,rv"n5.".*ar riy,i"iliro so{o.iir,.liii"llrtZt ovYears, Rl/o. HyderdbaoRao, Aged about 4.1its Director Sri Junaly Vi;bd;-Si;.'j.rbli,rv"n5.".*ar riy,i"iliro so{o.iir,.liii"llrtZt ovYears, Rl/o. HyderdbaoRao, Aged about 4.1 ' or rncome rax, circre, ;:fi::),:ilr/PErrrroNERffB:llf;?,missioner ffB:llf;?,missioner 3. lncome Tax Officer, Ward 2(1), Signature Towers, Hyderabad 4. lncome Tax Officer, Ward 3 (1), Signature Towers, Hyderabad ,..RESPONDENTS/RESPONDENT NOS 2 TO 4 Petition under the affidavit fired in support Section.1.l1 CpC of the petition, praying *,u-High that in corrt the circumstances may be prerased stated to qrantinpermission to fire vacate srav cum counter affidavit i" th"l;i"i";i"ill;r;;; '" '' lA NO: 2 OF 2024 Between: 1. Ftoor. Deputy Commissioner OI lncome Aayakar Bhavan. Msh;;iBa;ii,lr",ijL?!oroTax, Central Circle 2 (1), Roonr No. 612. 6thFtoor. Deputy Commissioner OI lncome Aayakar Bhavan. Msh;;iBa;ii,lr",ijL?!oroTax, Central Circle 2 (1), Roonr No. 612. 6th 2. Assistant Commissioner Of lncome Tax, Central Circle 2 (.1), Hyrierabad ...PET|T|oNERS/RESPoNDENT NOS 1&s AND 'r ' Jupary Sv' No. Rear 7e, Mv Home Estate Deveropers uuo,-rraaohaiJi, private Limited, riol'r?oro 1-.12_3r - -gth Froor, 3rd Brock,Years, its Director Rt/o. HyderdbaoSri Juoaly VinbA:Gi;.'j.;'pii,ll"iE.".*ar socioar,'"iiir*!i,t""li Rao, Ased about 4.tovYears, its Director Rt/o. HyderdbaoSri Juoaly VinbA:Gi;.'j.;'pii,ll"iE.".*ar socioar,'"iiir*!i,t""li Rao, Ased about 4.tov N E R' E;BSgf,"r, m iss io ne r or I nco me rax, ci rcre ; ; :5:::): 1:;/irsElrrro 3- lncome Tax Officer, Ward 2(1), Signature Towers, HyderabadTax Officer, Ward 2(1), Signature Towers, Hyderabad 4. lncome Tax Officer, Ward 3 (1), Signature Towers, Hyderabad ...RESPONDENTS/RESPONDENT NOS 2 TO 4 Petition under Section ['151 ]CPC praying that in the circumstances stated inthe affidavit filed in support of the petition, the High Court may be pleased tothe affidavit filed in support of the petition, the High Court may be pleased tovacate the interim order dated 20.10.2023 in l.A. No. 1 of 2023 in W.P. No.29993ol 2023 as extended from time to time and dismiss the present writ petition in W.P.No. 29993 ot 2023 with costsol 2023 as extended from time to time and dismiss the present writ petition in W.P.No. 29993 ot 2023 with costs WRIT PETITION NO: 29994 OF 2023 Between: Jupally Real Estate Developers Private Limited, 1-123, Bth Floor,3rd Block,Sy. No. 79, My Home Hub, Madhapur, Hyderabad -500081, represented by itsDirector Sri Jupally Vinod, S/o. Jupally Rameswar Rao, Aged about 41 Years,Rl/o. Hyderabad ...PETITIONER AND 1Deputy Commissioner Of lncome Tax, Central circle - 2('1 ), room no. 612, 6thfloor, ayakar Bhavan, Basheer Bagh, Hyderabadfloor, ayakar Bhavan, Basheer Bagh, Hyderabad 2Deputy Commissioner Of lncome Tax, Circle 2 1, Signature Towers,HyderabadHyderabad lncome Tax Officer, Ward 2 1, Signature Towers, Hyderabad 3 lncome Tax Officer, ward 3 1, Signature Towers, Hyderabad 4 Assistant Commissioner Of lncome Tax, Central Circle 2 1 Hyderabad 5 ...RESPONDENTS Between: Jupally Real Estate Developers Private Limited, 1-123, Bth Floor,3rd Block,Sy. No. 79, My Home Hub, Madhapur, Hyderabad -500081, represented by itsDirector Sri Jupally Vinod, S/o. Jupally Rameswar Rao, Aged about 41 Years,Rl/o. Hyderabad ...PETITIONER AND 1Deputy Commissioner Of lncome Tax, Central circle - 2('1 ), room no. 612, 6thfloor, ayakar Bhavan, Basheer Bagh, Hyderabadfloor, ayakar Bhavan, Basheer Bagh, Hyderabad 2Deputy Commissioner Of lncome Tax, Circle 2 1, Signature Towers,HyderabadHyderabad lncome Tax Officer, Ward 2 1, Signature Towers, Hyderabad 3 lncome Tax Officer, ward 3 1, Signature Towers, Hyderabad 4 Assistant Commissioner Of lncome Tax, Central Circle 2 1 Hyderabad 5 ...RESPONDENTS Petition under Article 226 of the Constitution of lndia praying that in thecircumstances stated in the affidavit filed therewith, the High Court may bepleased to issue a writ, order or direction more particularly in the nature of a writ ofmandamus declaring the action of the Respondents in continuing the [proceedings]pursuant to the notices u/s. 1 53C of the Act vide DIN and NoticeITBAiAST/S/153C12022-2311048376864 (1) for the Assessment Year 2O14-15 asbeing illegal, arbitrary, violative of Article 14 of the Constitution of lndia, withoutjurisdiction, without any authority of law and barred by limitation and consequentlyset aside the impugned order dated 10-10-2023 vide DIN and Notice No.tTBA/AST/F/'1 7 t2023-241 1 056948563(1 ) lA NO: 1 OF 2023 Petition under Section 151 CPC [praying ]that in the circumstances stated inthe affidavit filed in support of the [petition, ]the High Court may be [pleased ]to stayproceedings pursuant to the impugned notice dated 10-10-2023 vide DIN andNotice No ITBA/AST/F/1 7 12023-241 [1 ]O56948563s( [1 ]) lA NO: 1 OF 2024 Between: 1. Deputy. Commis_sioner Of lncome Tax, Central Ctcle 2 (1), Rocm No. 6.12, 6thFloor, Aayakar Bhavan, Basheer Bagh, HyderabadFloor, Aayakar Bhavan, Basheer Bagh, Hyderabad 2. Assistant Commissioner Of lncome Tax, Central Circle 2 (1), Hyderabad ...PETITIONERS/RESPONDENT NOS 1 &5 AND 1.Jupally Real. Estate Developers .Private Limited, 1-123, Bth Floor, 3rd Block,9V Io. [79, ][I\4y ][Home ][Hub, ][IVladhapur, ][Hyderabad ][- ][500081, ][repiesenteO ][ny]its Director .Sri .Jupally Vinod, S/o. Jupaliy Rameswar Rao,'Agjed about 419V Io. [79, ][I\4y ][Home ][Hub, ][IVladhapur, ][Hyderabad ][- ][500081, ][repiesenteO ][ny]its Director .Sri .Jupally Vinod, S/o. Jupaliy Rameswar Rao,'Agjed about 41Years, Rl/o. Hyderabad .,.RESPONDENT/PETITIONER 2Deputy Commissioner Of lncome Tax, Circle 2 1, Signature Towers,HyderabadHyderabad elncome Tax Officer, Ward 2(1), Signature Towers, Hyderabad 4lncome Tax Officer, Ward 3 (1), Signature Towers, Hyderabad ...RESPONDENTS/RESPONDENT NOS 2 TO 4 Petition under section 151 cpc praying that in the circumst;ances stated inthe affidavit filed in support of the petition, the High court may be pleased to grantpermission to file vacate stay cum counter affidavit in the interest of justice lA NO: 2 OF 2024 Between: 1. Deputy- Commissioner Of lncome Tax, Central Circle 2 (1), Roc,m No. 612. 6thFloor, Aayakar Bhavan, Basheer Bagh, HyderabadFloor, Aayakar Bhavan, Basheer Bagh, Hyderabad 2. Assistant Commissioner Of lncome Tax, Central Circle 2 (1), Hyderabad ...PETITIONERS/RESPONDENT NOS 1&5 AND 1{upally [Real.Estate ][Developers ][Private.Limited, ][1-123, Bth ][Floor, ]3rd Block,9V Io. [79, ][My Home Hub, Madhapur, ][Hyderabad ][- ]500081, [-"piesenGA ]Or)its Director ,Sri Jupally Vinod, S/o. Jupaliy Rameswar Rao, Ad;d ab;ut ;1Years, R/o. Hyderabad9V Io. [79, ][My Home Hub, Madhapur, ][Hyderabad ][- ]500081, [-"piesenGA ]Or)its Director ,Sri Jupally Vinod, S/o. Jupaliy Rameswar Rao, Ad;d ab;ut ;1Years, R/o. Hyderabad ...RESPONDENT/PETITIONER Between: 1. Deputy- Commissioner Of lncome Tax, Central Circle 2 (1), Roc,m No. 612. 6thFloor, Aayakar Bhavan, Basheer Bagh, HyderabadFloor, Aayakar Bhavan, Basheer Bagh, Hyderabad 2. Assistant Commissioner Of lncome Tax, Central Circle 2 (1), Hyderabad ...PETITIONERS/RESPONDENT NOS 1&5 AND 1{upally [Real.Estate ][Developers ][Private.Limited, ][1-123, Bth ][Floor, ]3rd Block,9V Io. [79, ][My Home Hub, Madhapur, ][Hyderabad ][- ]500081, [-"piesenGA ]Or)its Director ,Sri Jupally Vinod, S/o. Jupaliy Rameswar Rao, Ad;d ab;ut ;1Years, R/o. Hyderabad9V Io. [79, ][My Home Hub, Madhapur, ][Hyderabad ][- ]500081, [-"piesenGA ]Or)its Director ,Sri Jupally Vinod, S/o. Jupaliy Rameswar Rao, Ad;d ab;ut ;1Years, R/o. Hyderabad ...RESPONDENT/PETITIONER 2Deputy Commissioner Of lncome Tax, Circle 2 1, Signature Towers,HyderabadHyderabad lncome Tax Officer, Ward 2(1), Signature Towers, Hyderabad 3 lncome Tax Officer, Ward 3 (1), Signature Towers, Hyderabad 4 ...RESPONDENTS/RESPONDENT NOS 2 TO 4 Petition under Section 151 CPC [praying ]that in the circumstances stated [in]the affidavit filed in support of the petition, the High Court may be [pleased ]tovacate the interim orderdated 20.10.2023 in 1.A. No. 1 of 2023in W.P. No.29994of 2023 as extended from time to time and dismiss the present writ petition in W.P.No. 29994 of 2023 with costs Counsel for the Petitioner: SRl. R.S. ASSOCIATESIN ALL THE WRIT PETITIONSCounsel forthe Respondents: Ms. K MAMATA CHOUDARY SC FOR INCOMElN ALL THE WRIT PETITIONS TAX DepartmentThe Court made the following: COMMON ORDER THE HONOURABLE SRI JUSTICE SUJOY PAULANDTHE HONOURABLE SRI JUSTICE NAMAVARAPURAJESHWAR RAO WRIT PETITION Nos.29026, 290,42, 29L43,29993 AND29994 0F 2023 COMMON ORDER: (Per Hon'ble Justice Sujog paul) In these petitions fired under Articre 226 of the c,rnstitution, the petitioner has taken exception to the orders dated 10. ro.2023whereby its representations against the office notices dated30.12.2022 issued under Section 153C of the Income Tax Act,196 i (for short, the Act) were rejected by the Comm issioner ofIncome Tax, Central Circle, Hyderabad. Facts: 2. Draped in brevity, the admitted facts between the parties arethat a search and seizure operation under Section 132 of the Actwas conducted in the group cases of M/s.Coastal Energz andM/s.Coastal Energen private Limited at their premises located inChennai. -During that search operation, certain clocumentsrelating to 'My Home Group, i.e., (i) M/s.Spinoza Enterprises (p)Limited, (ii) M/s.JBM Resorts (p) Limited, (iii) M/s.JBM AgrosInternational (p) Limited and (iv) M/s. JBM Exports vi.ere foundand seized by the Department. The respective jur:.sdictionaloff,rcers issued notices under section r53c of the Act to the above Facts: 2. Draped in brevity, the admitted facts between the parties arethat a search and seizure operation under Section 132 of the Actwas conducted in the group cases of M/s.Coastal Energz andM/s.Coastal Energen private Limited at their premises located inChennai. -During that search operation, certain clocumentsrelating to 'My Home Group, i.e., (i) M/s.Spinoza Enterprises (p)Limited, (ii) M/s.JBM Resorts (p) Limited, (iii) M/s.JBM AgrosInternational (p) Limited and (iv) M/s. JBM Exports vi.ere foundand seized by the Department. The respective jur:.sdictionaloff,rcers issued notices under section r53c of the Act to the above assesses for the Assessment Years 2012-13 to 2017-18. Thea,foresaid four assessee companies submitted their reply bycontending that M/s.Spinoza Enterprises (P) Limited, M/s.JBMResorts (P) Limited, M/s.JBM Agros International (P) Limited andM/s. JBM Exportswere amalgamated with M/s.Jupally RealEstate Developers Pvt. Limited, the petitioner herein, with effectfrom 05.09.2019 pursuant to an order of Nationa-l Company LavvTribunal dated 05.09.2019. Since the aforesaid four companiesstood amalgamated with the petitioner, no action can be takenagainst them. The Department, ln vlew of judgment of theSupreme Court in Pr. Commissioner of Income Tax v. MarutiSuzuki India Limitedr, realised that notices issued againstamalgarnating entity after amalgamation is void because the saidentity ceased to exist after amalgamation. Thus, the Departmentthought it proper to put the petitioner to notice. On 27.12.2022,the Commissioner of Income Tax, Central Circle-2(1), Hyderabad,vide impugned orders i.e., DIN Nos.ITBA/AST lF /17 12023-24 / tos69487 r4(tl, rTBA/ AST/F/ 17 /2023-24 / 1Os6e48e93(1),rTBA/AST/F / 77 /2023-241 7056e49244(r), [TBA/ AST /F / t7 /2023-24/1056948404(1) and ITBA/AST/F/17 /2023-24/1056948563(1), notihed the assessing officer who will be havingjurisdiction. Accordingly, notices under Section 153C of the Act' [AIRoNLINE 2ot9 ][sc ][714]Resorts (P) Limited, M/s.JBM Agros International (P) Limited andM/s. JBM Exportswere amalgamated with M/s.Jupally RealEstate Developers Pvt. Limited, the petitioner herein, with effectfrom 05.09.2019 pursuant to an order of Nationa-l Company LavvTribunal dated 05.09.2019. Since the aforesaid four companiesstood amalgamated with the petitioner, no action can be takenagainst them. The Department, ln vlew of judgment of theSupreme Court in Pr. Commissioner of Income Tax v. MarutiSuzuki India Limitedr, realised that notices issued againstamalgarnating entity after amalgamation is void because the saidentity ceased to exist after amalgamation. Thus, the Departmentthought it proper to put the petitioner to notice. On 27.12.2022,the Commissioner of Income Tax, Central Circle-2(1), Hyderabad,vide impugned orders i.e., DIN Nos.ITBA/AST lF /17 12023-24 / tos69487 r4(tl, rTBA/ AST/F/ 17 /2023-24 / 1Os6e48e93(1),rTBA/AST/F / 77 /2023-241 7056e49244(r), [TBA/ AST /F / t7 /2023-24/1056948404(1) and ITBA/AST/F/17 /2023-24/1056948563(1), notihed the assessing officer who will be havingjurisdiction. Accordingly, notices under Section 153C of the Act' [AIRoNLINE 2ot9 ][sc ][714] were issued for the Assessment yearc 2Ot2-13 to 2\OlZ-18 on30.I2.2022. The petitioner filed reply and raised objecr_ion againstthe said notices dated 30.72.2022. When no heed was paid to the30.I2.2022. The petitioner filed reply and raised objecr_ion againstthe said notices dated 30.72.2022. When no heed was paid to therepresentationsl objections filed by the petitioner on the point oflimitation, the petitioner filed W.p.No.1623Z of 2023 which wasdisposed of by order dated 20.02.2023, directing the respondentsto take an appropriate decision on the representations of thepetitioner dealing with the question of limitation unrler Section153C of the Act expeditiously preferably within a period of sixweeks. In turn, by impugned orders dated 10.10.21023, suchdisposed of by order dated 20.02.2023, directing the respondentsto take an appropriate decision on the representations of thepetitioner dealing with the question of limitation unrler Section153C of the Act expeditiously preferably within a period of sixweeks. In turn, by impugned orders dated 10.10.21023, suchrepresentations/ objections were rejected. These orders aresubject matter of challenge in this batch of Writ petitions. Contention ofthe petitioner: 3. Sri S. Ravi, learned Senior Counsel for the petitioner, submits that notices were issued to four entities as under: 4' First notice was issued on o9.o4.2o2 1. The rimitretion is tobe counted as per Section 153B of the Act.The Depanment has erred in counting the limitation from 27 .12.2022 when jurisdictionwas assigned to the relevant jurisdictional officer. The saiddocument dated 27.12.2022 is placed on record with rejoinder asAnnexure P-2. Thus, sheet anchor of argument of learned SeniorCounsel for the petitioner is that the limitation cannot be countedfrom 27.72.2022 when jurisdictional officer was appointed andbooks of account and documents were handed over to him or fromthe date of issuance of notice dated 3O. 12.2022. Instead, thestarting point of limitation is the date of issuance of first noticeunder Section 153C of the Act i.e.,09.O4.2O21. This implies thatthe books of account or the documents or the assets seized werehanded over to the assessing officer before O9.O4.2O2I. Byplacing reliance on Section 127 of the Act which deals withtransfer of cases between the assessing authorities, it iscontended that it is an internal process and same cannot formbasis for the purpose of extending/renewing or reviving thelimitation. There exists no provision permitting such exclusion.5. The next limb of argument is that the words ?randed over'used in prouiso to Section 1538 of the Act refers to handover ofincriminating material from the seized agency to the assessingagency. It does not contemplate multiple transfers betweendifferent assessing authorities. If interpretation advanced by the n Revenue is accepted, it would mean that any issue of limitationcan be overcome by al internal process of centraliszrtion. Thiscannot be the intention of the regisration while inserting prouiso toSection 153B ofthe Act.can be overcome by al internal process of centraliszrtion. Thiscannot be the intention of the regisration while inserting prouiso toSection 153B ofthe Act. Contention ofthe Revenue: n Revenue is accepted, it would mean that any issue of limitationcan be overcome by al internal process of centraliszrtion. Thiscannot be the intention of the regisration while inserting prouiso toSection 153B ofthe Act.can be overcome by al internal process of centraliszrtion. Thiscannot be the intention of the regisration while inserting prouiso toSection 153B ofthe Act. Contention ofthe Revenue: 6. Representing the Revenue, Ms.K.Mamata, learnt:d counsel,supported the impugned orders and urged that previous noticesissued to M/s.Spinoza Enterprises (p) Limited, M/s.JEtM Resorts(P) Limited, M/s.JBM Agros International (p) Limited and M/s.JBM Exports \tr'ere issued on different dates of April and June of2021. After receiving their responses, the Department came toknow that in vieu. of the order of National Company La.,v Tribunaldated 05.09 .2019, tine said companies stood amalganrated withthe petitioner - transferee company. Thus, in view of judgment ofthe Supreme Court in Maruti Suzuki India Limited (supra), theprevious notices were treated to be uoid,. The officer who receivedthe documents from the said four companies ald issued thenotices ceased to have jurisdiction because of amalgamation, andtherefore, the documents could not have been said to be handedover to a competent assessing officer. post amalgamation, theproper assessment wourd be of the transferee entity wh ich is thepetitioner in the instant case. 7 . l,earned Revemre counsel further contended that the [ceased]documents were handed over to the [jurisdictional ][offrcer ][only ][on]27.12.2022, artd therefore, the notices dated [30.12.2022 ][for]Assessment Years 2012-13 to 2Ol7-18 are [valid ][and ][cannot ][be]said to be barred by limitation. In support [of ][this ][submission, ][she]placed reliance on [judgment ]of the Madras [High Court ][in ] Gold House (Pl Ltd. v. Deputy Commissioner [of ][Income-taxz.] 8The parties confined their arguments to the [extent ][indicated]above. We have bestowed our anxious [consideration ][on ][rival]contentions and perused the [record.] FINDINGS: g. Before dealing with the arguments, [it is ][apposite ][to]reproduce the relevant [provision ][which ][reads ][as ][under:] "1538. Time limit for completion [of ][assessment under]section 153A. (1) Notwithstanding anything contained [in ][section ][153, the]Assessing Officer shall make an [order ][of ][assessment or]reassessment,- in of each assessment [year falling ][within ][six](a) respect assessment years and for the [relevant ][assessment ][year ][or]years referred to in clause [(b) ]of [sub-section ][(1) ][of ][section]153A, within a period of twenty-one [months from ][the end]of the hnancial year in [which the ][last ][of ][the ][authorisations]for search under section [132 ]or [for ][requisition ][under]section 132A was executed;assessment years and for the [relevant ][assessment ][year ][or]years referred to in clause [(b) ]of [sub-section ][(1) ][of ][section]153A, within a period of twenty-one [months from ][the end]of the hnancial year in [which the ][last ][of ][the ][authorisations]for search under section [132 ]or [for ][requisition ][under]section 132A was executed; (b) in respect of the assessment [year ][relevalt to ][the ][previous]year in which search is conducted [under section ][132 ][or]iequisition is made under section [132A, ][within ][a period ][of]year in which search is conducted [under section ][132 ][or]iequisition is made under section [132A, ][within ][a period ][of] f-i ,] W which twenty-onethelast months from the end of of the authorisations the for financial search- year underinsection I32or for requisition under section 13llA rvasexecuted:executed: (b) in respect of the assessment [year ][relevalt to ][the ][previous]year in which search is conducted [under section ][132 ][or]iequisition is made under section [132A, ][within ][a period ][of]year in which search is conducted [under section ][132 ][or]iequisition is made under section [132A, ][within ][a period ][of] f-i ,] W which twenty-onethelast months from the end of of the authorisations the for financial search- year underinsection I32or for requisition under section 13llA rvasexecuted:executed: Provided that in case of other person referred to in section153C the period of limitation for making the assessnrent orreassessment shall be the period as referred to in clause(a)ordocuments of the clause (b) financialof or this sub-section assets year seized in which or or nine requisitioned books months of from accountare handedthe end orover under section 153C to the Assessing OIficer havingjurisdiction over such other person, whichever is later.documents of the clause (b) financialof or this sub-section assets year seized in which or or nine requisitioned books months of from accountare handedthe end orover under section 153C to the Assessing OIficer havingjurisdiction over such other person, whichever is later. (Emphasis Suoplied) 10. The interesting quagmire in this case is relating Lo startingpoint of limitation for the purpose of passing order of assessment.As noticed above. the parties are at 1oggerheads on the aspect ofstarting point' The stand of the petitioner is that the first noticewas issued on 09 .O4 .2O2 1 which shows that the books o I account,documents and assets seized came in possession of assessingofficer before Og.O4.2O2L. The petitioner in replyaffidavit/rejoinder have reproduced a chart which has beenextracted by us hereinabove. Admittedly, no notice was issued tothe petitioner in the year 2021. The notices referred in the saidchart were issued to aforesaid four transferor companies. 1 1. The prouiso to Sectionbetter understalding.better understalding. 1538 of the Act carr be split up for ""1538. Time limitfor completion of assessment undersection 153A.assessment undersection 153A. l,i i ,i, rllrll Provided that in case of other person referred to in section153C,153C, (i) the period of limitation for making the assessment orreassessment shall be the period as referred to in clause (a) orclause (b) of this sub-section (ii) or nine months from the end of the financiai vear in whichbooks of account or documents or assets seized orrequisitioned are handed over under section 153C to thebooks of account or documents or assets seized orrequisitioned are handed over under section 153C to theAssessine Offrcer having iurisdiction over such other person,whichever is later."whichever is later." (Emphasis Supplied) 12. A plain reading of the provision and expression txrhichever is later' shows the tegislative intent that out of aforesaid twomethods of counting limitation, the later one will prevail.Undisputedly, in the instant case, the argument revolves aroundthe second (ii) mode of counting limitation. As per the petitioner,the starting point is 2O2l when notices were issued to the saidfour companies, whereas the Revenue has taken a diametricallyopposite stand by contending that the books of account ordocuments were handed over to the assessing officer havingjurisdiction only on 27.12.2022. This point deserves seriousconsideration. 13. The argument of the petitioner, as reflected in the ground-Eof writ afhdavits, shows that the petitioner asstrmed that startingpoint of limitation is founded upon first notice issued under f: r-\ II later' shows the tegislative intent that out of aforesaid twomethods of counting limitation, the later one will prevail.Undisputedly, in the instant case, the argument revolves aroundthe second (ii) mode of counting limitation. As per the petitioner,the starting point is 2O2l when notices were issued to the saidfour companies, whereas the Revenue has taken a diametricallyopposite stand by contending that the books of account ordocuments were handed over to the assessing officer havingjurisdiction only on 27.12.2022. This point deserves seriousconsideration. 13. The argument of the petitioner, as reflected in the ground-Eof writ afhdavits, shows that the petitioner asstrmed that startingpoint of limitation is founded upon first notice issued under f: r-\ II Section 1 53C on 09 .O4.2O21 . The said notice was not issued tothe petitioner. The said notice has lost its complete sh.Lne becausethe sarne was issued against a company which stoodarnalgamated in view of judgment of the Supreme Court in MarutiSuzuki India Limited (supra). The said notice and action is uoldin nature. No amount of argument is advanced by rhe learnedSenior counsel for the petitioner to rebut the argumen t advancedon the basis of judgment of the Supreme Court in Maruti SuzukiInd