Wp(C)/26130/2023 Of Hailstone Innovations Pvt. Ltd v. The Assistant Commissioner Of Income Tax

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DINESH KUMAR SINGH TUESDAY, THE 19 DAY OF DECEMBER 2023 / 28TH AGRAHAYANA, 1945WP(C) NO. 28785 OF 2023 PETITIONER/S: 1M/S.PANKAJA KASTURI HERBALS INDIA PVT. LTD.,KASTURI, POOVACHAL, THIRUVANANTHAPURAM REPRESENTED BY ITS MANAGING DIRECTOR, DR. J.HAREENDRAN NAIR, PIN - 695575KASTURI, POOVACHAL, THIRUVANANTHAPURAM REPRESENTED BY ITS MANAGING DIRECTOR, DR. J.HAREENDRAN NAIR, PIN - 695575 2DR.J.HAREENDRAN NAIR,AGED 60 YEARSAGED 60 YEARS KASTURI, POOVACHAL, THIRUVANANTHAPURAM, PIN - 695575 BY ADVS. ANIL D. NAIRTELMA RAJUAADITYA NAIR RESPONDENT/S: 1THE ASSISTANT COMMISSIONER OF INCOME TAX,CENTRAL CIRCLE, AAYAKAR BHAVAN, 1ST FLOOR, KOWDIAR, THIRUVANATHAPURAM, PIN - 695003CENTRAL CIRCLE, AAYAKAR BHAVAN, 1ST FLOOR, KOWDIAR, THIRUVANATHAPURAM, PIN - 695003 2DEPUTY COMMISSIONER OF INCOME TAX CIRCLE-1(1),AAYAKAR BHAVAN, 1ST FLOOR, KOWDIAR, THIRUVANATHAPURAM, PIN - 695003 BY ADVS. NAVANEETH.N.NATH, CGC SUSIE B VARGHESE THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON19.12.2023, ALONG WITH WP(C).26130/2023, 30919/2023, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: 2 IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DINESH KUMAR SINGH TUESDAY, THE 19 DAY OF DECEMBER 2023 / 28TH AGRAHAYANA, 1945 WP(C) NO. 26130 OF 2023 PETITIONER/S: 1HAILSTONE INNOVATIONS PVT. LTD,DOOR NO. 4/381 B, AYYANKUNNU PO, MUNDUR, DOOR NO. 4/381 B, AYYANKUNNU PO, MUNDUR, THRISSUR, KERALA-680541, REPRESENTED BY ITS MANAGING DIRECTED MR. R.J. WILLIAMS. 2R.J. WILLIAMS,VELLOTTINGAL HOUSE, ANTONY ROAD, OLLUR, THRISSUR, KERALA, PIN - 680306VELLOTTINGAL HOUSE, ANTONY ROAD, OLLUR, THRISSUR, KERALA, PIN - 680306 BY ADVS. ANIL D. NAIR TELMA RAJUAADITYA NAIR RESPONDENT/S: 1THE ASSISTANT COMMISSIONER OF INCOME TAX,CENTRAL CIRCLE 1,KANDOMKULATHY TOWERS INCOME TAXOFFICE OPPOSITE MAHARAJAS COLLEGE GROUND,KOCHI, PIN - 682001CENTRAL CIRCLE 1,KANDOMKULATHY TOWERS INCOME TAXOFFICE OPPOSITE MAHARAJAS COLLEGE GROUND,KOCHI, PIN - 682001 2UNION OF INDIA,REPRESENTED BY ITS SECRETARY, DEPARTMENT OF REVENUE, MINISTRY OF FINANCE, NORTH BLOCK, NEW DELHI, PIN - 110001REPRESENTED BY ITS SECRETARY, DEPARTMENT OF REVENUE, MINISTRY OF FINANCE, NORTH BLOCK, NEW DELHI, PIN - 110001 3INTERIM BOARD FOR SETTLEMENT,IBS-2, LOK NAYAK BHAWAN, KHAN MARKET, NEW DELHI,PIN - 110003IBS-2, LOK NAYAK BHAWAN, KHAN MARKET, NEW DELHI,PIN - 110003 THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 19.12.2023, ALONG WITH WP(C).28785/2023 ANDCONNECTED CASES, THE COURT ON THE SAME DAY DELIVERED THEFOLLOWING: 3 IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DINESH KUMAR SINGH TUESDAY, THE 19 DAY OF DECEMBER 2023 / 28TH AGRAHAYANA, 1945 WP(C) NO. 30919 OF 2023 PETITIONER/S: 1HAILSTONE INNOVATIONS PVT. LTD. ,DOOR NO. 4/381 B, AYYANKUNNU PO MUNDUR, DOOR NO. 4/381 B, AYYANKUNNU PO MUNDUR, THRISSUR, KERALA, REPRESENTED BY ITS MANAGING DIRECTED MR. R.J. WILLIAMS, PIN - 680541 2R.J. WILLIAMS,VELLOTTINGAL HOUSE, ANTONY ROAD, OLLUR, THRISSUR, KERALA, PIN - 680306VELLOTTINGAL HOUSE, ANTONY ROAD, OLLUR, THRISSUR, KERALA, PIN - 680306 BY ADVS. ANIL D. NAIRTELMA RAJUAADITYA NAIRTELMA RAJUAADITYA NAIR RESPONDENT/S: 1THE ASSISTANT COMMISSIONER OF INCOME TAX,CENTRAL CIRCLE 1,KANDOMKULATHY TOWERS INCOME TAXOFFICE,OPPOSITE MAHARAJAS COLLEGE GROUND KOCHI, PIN - 682001CENTRAL CIRCLE 1,KANDOMKULATHY TOWERS INCOME TAXOFFICE,OPPOSITE MAHARAJAS COLLEGE GROUND KOCHI, PIN - 682001 2UNION OF INDIA,REPRESENTED BY ITS SECRETARY ,DEPARTMENT OF REVENUE, MINISTRY OF FINANCE,NORTH BLOCK, NEW DELHI, PIN - 110001REPRESENTED BY ITS SECRETARY ,DEPARTMENT OF REVENUE, MINISTRY OF FINANCE,NORTH BLOCK, NEW DELHI, PIN - 110001 DIRECTED MR. R.J. WILLIAMS, PIN - 680541 2R.J. WILLIAMS,VELLOTTINGAL HOUSE, ANTONY ROAD, OLLUR, THRISSUR, KERALA, PIN - 680306VELLOTTINGAL HOUSE, ANTONY ROAD, OLLUR, THRISSUR, KERALA, PIN - 680306 BY ADVS. ANIL D. NAIRTELMA RAJUAADITYA NAIRTELMA RAJUAADITYA NAIR RESPONDENT/S: 1THE ASSISTANT COMMISSIONER OF INCOME TAX,CENTRAL CIRCLE 1,KANDOMKULATHY TOWERS INCOME TAXOFFICE,OPPOSITE MAHARAJAS COLLEGE GROUND KOCHI, PIN - 682001CENTRAL CIRCLE 1,KANDOMKULATHY TOWERS INCOME TAXOFFICE,OPPOSITE MAHARAJAS COLLEGE GROUND KOCHI, PIN - 682001 2UNION OF INDIA,REPRESENTED BY ITS SECRETARY ,DEPARTMENT OF REVENUE, MINISTRY OF FINANCE,NORTH BLOCK, NEW DELHI, PIN - 110001REPRESENTED BY ITS SECRETARY ,DEPARTMENT OF REVENUE, MINISTRY OF FINANCE,NORTH BLOCK, NEW DELHI, PIN - 110001 3INTERIM BOARD FOR SETTLEMENT,IBS-2, LOK NAYAK BHAWAN, KHAN MARKET, NEW DELHI,PIN - 110003IBS-2, LOK NAYAK BHAWAN, KHAN MARKET, NEW DELHI,PIN - 110003 BY ADV NAVANEETH.N.NATH THIS WRIT PETITION (CIVIL) HAVING COME UP FORADMISSION ON 19.12.2023, ALONG WITH WP(C).28785/2023 ANDCONNECTED CASES, THE COURT ON THE SAME DAY DELIVERED THEFOLLOWING: WP(C) NO. 28785 OF 2023 and connected cases 4 IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DINESH KUMAR SINGHTUESDAY, THE 19 DAY OF DECEMBER 2023 / 28TH AGRAHAYANA, 1945 WP(C) NO. 25867 OF 2023 PETITIONER/S: M/S. PANKAJA KASTURI HERBALS INDIA PVT. LTD.,KASTURI, POOVACHAL, THIRUVANANTHAPURAM 695 575, REPRESENTED BY ITS MANAGING DIRECTOR, DR. J HAREENDRAN NAIR BY ADVS. ANIL D. NAIRTELMA RAJUAADITYA NAIR RESPONDENT/S: 1DEPUTY COMMISSIONER OF INCOME TAX CIRCLE-1(1), AAYAKAR BHAVAN, 1ST FLOOR, KOWDIAR, THIRUVANATHAPURAM, PIN - 695003AAYAKAR BHAVAN, 1ST FLOOR, KOWDIAR, THIRUVANATHAPURAM, PIN - 695003 2THE ASSISTANT COMMISSIONER OF INCOME TAX,CENTRAL CIRCLE, AAYAKAR BHAVAN, 1ST FLOOR, CENTRAL CIRCLE, AAYAKAR BHAVAN, 1ST FLOOR, KOWDIAR, THIRUVANATHAPURAM, PIN - 695003 3UNION OF INDIA, REPRESENTED BY ITS SECRETARY DEPARTMENT OF REVENUE, MINISTRY OF FINANCE NORTH BLOCK, NEW DELHI, PIN - 110001REPRESENTED BY ITS SECRETARY DEPARTMENT OF REVENUE, MINISTRY OF FINANCE NORTH BLOCK, NEW DELHI, PIN - 110001 4INTERIM BOARD FOR SETTLEMENT,IBS-2, LOK NAYAK BHAWAN, KHAN MARKET, NEW DELHI,PIN - 110003IBS-2, LOK NAYAK BHAWAN, KHAN MARKET, NEW DELHI,PIN - 110003 BY ADV JOSE JOSEPH, SC, INCOME TAX DEPARTMENT, KERALAKERALA THIS WRIT PETITION (CIVIL) HAVING COME UP FORADMISSION ON 19.12.2023, ALONG WITH WP(C).28785/2023 ANDCONNECTED CASES, THE COURT ON THE SAME DAY DELIVERED THEFOLLOWING: WP(C) NO. 28785 OF 2023 and connected cases 5 JUDGMENT Dated this the 19[th] day of December, 2023 The present writ petitions have been filed, questioning Ext.P8order in W.P(C) No. 25867 of 2023, Ext.P10 order in W.P(C) Nos.26130 of 2023 & 30919 of 2013 and Exts.P39 to P45 in W.P(C) No.28785 of 2023. The issue is covered by the judgment of the DivisionBench of Madras High Court dated 17.11.2023 in W.P(C) No. 13455of 2021 and connected cases in M/s Jain Metal Rolling Mills v. Union of India 2. The learned Division Bench of the Madras High Court haddisposed of the batch of these writ petition in following terms whichare mentioned in Paragraph 42 is extracted as under:- “42.In the result, these writ petitions are partlyallowed and are disposed off on the followingterms :~ (i) Section 245C(5) of the Income Tax Act, 1961(as amended by the Finance Act, 2021) is readdown by removing the retrospective last date of1st date of February, 2021 as 31st day of March,2021; (ii) Consequently the last date of eligibilitymentioned paragraph 4(i) of the impugnedcircular dated 28.09.2021 shall also be read as31.03.2021; Union of India 2. The learned Division Bench of the Madras High Court haddisposed of the batch of these writ petition in following terms whichare mentioned in Paragraph 42 is extracted as under:- “42.In the result, these writ petitions are partlyallowed and are disposed off on the followingterms :~ (i) Section 245C(5) of the Income Tax Act, 1961(as amended by the Finance Act, 2021) is readdown by removing the retrospective last date of1st date of February, 2021 as 31st day of March,2021; (ii) Consequently the last date of eligibilitymentioned paragraph 4(i) of the impugnedcircular dated 28.09.2021 shall also be read as31.03.2021; (iii) all the applications in respect of thepetitioners even in respect of the cases arisingbetween 01.02.2021 to 31.03.2021 shall bedeemed be pending applications and shall bedeemed to be pending applications for thepurposes of consideration by the Interim Board; (iv) Wherever they are rejected on the ground thatthey did not have a case pending as on 6 31.01.2021, such orders shall stand set aside andthe applications shall be deemed to be pendingapplications for the consideration by the InterimBoard, if otherwise in order and eligible, and shallbe dealt with in accordance with law on merits inaccordance with the scheme that may be framedby the Central Government as in respect of theother cases which arose prior to 31.01.2021; (v) No Costs. Consequently all miscellaneousapplications shall stand closed.” As the issue is covered by the judgment of the learned Division Bench of the Madras High Court, in the judgment, M/s Jain MetalRolling Mills (supra), the present writ petitions are allowed andthe aforesaid impugned orders are set aside. The cases are remittedback to the competent respondent for taking fresh decision on theapplications in the light of the judgment as aforementioned. SJ Sd/- DINESH KUMAR SINGHJUDGE WP(C) NO. 28785 OF 2023 and connected cases 7 APPENDIX OF WP(C) 26130/2023 PETITIONER EXHIBITSExhibit P1TRUE COPY OF THE PANCHNAMA DATED 23.03.2020Exhibit P1TRUE COPY OF THE PANCHNAMA DATED 23.03.2020 Exhibit P2TRUE COPY OF ACKNOWLEDGEMENT DATED 22.03.2021 OF RECEIPT OF SETTLEMENT APPLICATION FILED BY THE PETITIONER BEFORE THE INCOME TAX SETTLEMENT COMMISSION.22.03.2021 OF RECEIPT OF SETTLEMENT APPLICATION FILED BY THE PETITIONER BEFORE THE INCOME TAX SETTLEMENT COMMISSION. Exhibit P3TRUE COPY OF THE INTIMATION IN FORM NO.34BA WAS FILED BEFORE THE 1STRESPONDENT ON 22.03.2021NO.34BA WAS FILED BEFORE THE 1STRESPONDENT ON 22.03.2021 Exhibit P4TRUE COPY OF NOTIFICATION NO.10/2021 DATED 27.2.2021 ISSUED BY THE 2ND RESPONDENT.DATED 27.2.2021 ISSUED BY THE 2ND RESPONDENT. Exhibit P5TRUE COPY OF PRESS RELEASE DATED 7.9.2021 ISSUED BY THE 2ND RESPONDENT.7.9.2021 ISSUED BY THE 2ND RESPONDENT. Exhibit P6TRUE COPY OF NOTIFICATION NO.F.NO.299/22/2021-DIRECTOR(INV.III)/174 DATED 28.09.2021NO.F.NO.299/22/2021-DIRECTOR(INV.III)/174 DATED 28.09.2021 Exhibit P7TRUE COPY OF RULE 9 REPORT FILED BY THEPRINCIPAL COMMISSIONER OF INCOME TAX CENTRAL CIRCLE.PRINCIPAL COMMISSIONER OF INCOME TAX CENTRAL CIRCLE. Exhibit P8TRUE COPY OF THE REPLY FILED BY THE PETITIONER DATED 09.07.2022 TO RULE 9A REPORT.PETITIONER DATED 09.07.2022 TO RULE 9A REPORT. Exhibit P9TRUE COPY OF JUDGMENT DATED 15.6.2023 IN W.P. (C) NO.17640 OF 2023IN W.P. (C) NO.17640 OF 2023 Exhibit P10TRUE COPY OF ORDER DATED 25.7.2023 PASSED BY THE 3RD RESPONDENT Exhibit P11True copy of the Judgment of the Division Bench of Madras High Court dated 17.11.2023Division Bench of Madras High Court dated 17.11.2023 WP(C) NO. 28785 OF 2023 and connected cases 8 APPENDIX OF WP(C) 30919/2023 PETITIONER EXHIBITS Exhibit P1TRUE COPY OF THE PANCHNAMA DATED 23.03.202023.03.2020 Exhibit P7TRUE COPY OF RULE 9 REPORT FILED BY THEPRINCIPAL COMMISSIONER OF INCOME TAX CENTRAL CIRCLE.PRINCIPAL COMMISSIONER OF INCOME TAX CENTRAL CIRCLE. Exhibit P8TRUE COPY OF THE REPLY FILED BY THE PETITIONER DATED 09.07.2022 TO RULE 9A REPORT.PETITIONER DATED 09.07.2022 TO RULE 9A REPORT. Exhibit P9TRUE COPY OF JUDGMENT DATED 15.6.2023 IN W.P. (C) NO.17640 OF 2023IN W.P. (C) NO.17640 OF 2023 Exhibit P10TRUE COPY OF ORDER DATED 25.7.2023 PASSED BY THE 3RD RESPONDENT Exhibit P11True copy of the Judgment of the Division Bench of Madras High Court dated 17.11.2023Division Bench of Madras High Court dated 17.11.2023 WP(C) NO. 28785 OF 2023 and connected cases 8 APPENDIX OF WP(C) 30919/2023 PETITIONER EXHIBITS Exhibit P1TRUE COPY OF THE PANCHNAMA DATED 23.03.202023.03.2020 Exhibit P2TRUE COPY OF ACKNOWLEDGEMENT DATED 22.03.2021 OF RECEIPT OF SETTLEMENT APPLICATION FILED BY THE PETITIONER BEFORE THE INCOME TAX SETTLEMENT COMMISSION.22.03.2021 OF RECEIPT OF SETTLEMENT APPLICATION FILED BY THE PETITIONER BEFORE THE INCOME TAX SETTLEMENT COMMISSION. Exhibit P3TRUE COPY OF THE INTIMATION IN FORM NO.34BA WAS FILED BEFORE THE 1STRESPONDENT ON 22.03.2021NO.34BA WAS FILED BEFORE THE 1STRESPONDENT ON 22.03.2021 Exhibit P4TRUE COPY OF NOTIFICATION NO.10/2021 DATED 27.2.2021 ISSUED BY THE 2ND RESPONDENT.DATED 27.2.2021 ISSUED BY THE 2ND RESPONDENT. Exhibit P5TRUE COPY OF PRESS RELEASE DATED 7.9.2021 ISSUED BY THE 2ND RESPONDENT.7.9.2021 ISSUED BY THE 2ND RESPONDENT. Exhibit P6TRUE COPY OF NOTIFICATION NO.F.NO.299/22/2021-DIRECTOR(INV.III)/174 DATED 28.09.2021NO.F.NO.299/22/2021-DIRECTOR(INV.III)/174 DATED 28.09.2021 Exhibit P7TRUE COPY OF RULE 9 REPORT FILED BY THEPRINCIPAL COMMISSIONER OF INCOME TAX CENTRAL CIRCLE.PRINCIPAL COMMISSIONER OF INCOME TAX CENTRAL CIRCLE. Exhibit P8TRUE COPY OF THE REPLY FILED BY THE PETITIONER DATED 09.07.2022 TO RULE 9A REPORT.PETITIONER DATED 09.07.2022 TO RULE 9A REPORT. Exhibit P9TRUE COPY OF JUDGMENT DATED 15.6.2023 IN W.P. (C) NO.17640 OF 2023IN W.P. (C) NO.17640 OF 2023 Exhibit P10TRUE COPY OF ORDER DATED 25.7.2023 PASSED BY THE 3RD RESPONDENTPASSED BY THE 3RD RESPONDENT Exhibit P11TRUE COPY OF NOTICE UNDER SEC.142(1) ISSUED ON 5.9.2023 FOR THE ASSESSMENT YEAR 2014-15 ISSUED BY THE 1ST RESPONDENT.ISSUED ON 5.9.2023 FOR THE ASSESSMENT YEAR 2014-15 ISSUED BY THE 1ST RESPONDENT. Exhibit P12TRUE COPY OF NOTICE UNDER SEC.142(1) ISSUED ON 5.9.2023 FOR THE ASSESSMENT YEAR 2015-16 ISSUED BY THE 1ST RESPONDENT.ISSUED ON 5.9.2023 FOR THE ASSESSMENT YEAR 2015-16 ISSUED BY THE 1ST RESPONDENT. Exhibit P13TRUE COPY OF NOTICE UNDER SEC.142(1) ISSUED ON 5.9.2023 FOR THE ASSESSMENT YEAR 2016-17 ISSUED BY THE 1ST RESPONDENT.ISSUED ON 5.9.2023 FOR THE ASSESSMENT YEAR 2016-17 ISSUED BY THE 1ST RESPONDENT. Exhibit P14TRUE COPY OF NOTICE UNDER SEC.142(1) ISSUED ON 5.9.2023 FOR THE ASSESSMENT ISSUED ON 5.9.2023 FOR THE ASSESSMENT WP(C) NO. 28785 OF 2023 and connected cases 9 YEAR 2017-18 ISSUED BY THE 1ST RESPONDENT.RESPONDENT. Exhibit P15TRUE COPY OF NOTICE UNDER SEC.142(1) ISSUED ON 5.9.2023 FOR THE ASSESSMENT YEAR 2018-19 ISSUED BY THE 1ST RESPONDENT.ISSUED ON 5.9.2023 FOR THE ASSESSMENT YEAR 2018-19 ISSUED BY THE 1ST RESPONDENT. Exhibit P16TRUE COPY OF NOTICE UNDER SEC.142(1) ISSUED ON 5.9.2023 FOR THE ASSESSMENT YEAR 2019-20 ISSUED BY THE 1ST RESPONDENT.ISSUED ON 5.9.2023 FOR THE ASSESSMENT YEAR 2019-20 ISSUED BY THE 1ST RESPONDENT. Exhibit P17TRUE COPY OF NOTICE UNDER SEC.143(2) ISSUED ON 5.9.2023 FOR THE ASSESSMENT YEAR 2014-15 ISSUED BY THE 1ST RESPONDENT.ISSUED ON 5.9.2023 FOR THE ASSESSMENT YEAR 2014-15 ISSUED BY THE 1ST RESPONDENT. Exhibit P18TRUE COPY OF NOTICE UNDER SEC.143(2) ISSUED ON 5.9.2023 FOR THE ASSESSMENT YEAR 2015-16 ISSUED BY THE 1ST RESPONDENT.ISSUED ON 5.9.2023 FOR THE ASSESSMENT YEAR 2015-16 ISSUED BY THE 1ST RESPONDENT. Exhibit P19TRUE COPY OF NOTICE UNDER SEC.143(2) ISSUED ON 5.9.2023 FOR THE ASSESSMENT YEAR 2016-17 ISSUED BY THE 1ST RESPONDENT.ISSUED ON 5.9.2023 FOR THE ASSESSMENT YEAR 2016-17 ISSUED BY THE 1ST RESPONDENT. Exhibit P17TRUE COPY OF NOTICE UNDER SEC.143(2) ISSUED ON 5.9.2023 FOR THE ASSESSMENT YEAR 2014-15 ISSUED BY THE 1ST RESPONDENT.ISSUED ON 5.9.2023 FOR THE ASSESSMENT YEAR 2014-15 ISSUED BY THE 1ST RESPONDENT. Exhibit P18TRUE COPY OF NOTICE UNDER SEC.143(2) ISSUED ON 5.9.2023 FOR THE ASSESSMENT YEAR 2015-16 ISSUED BY THE 1ST RESPONDENT.ISSUED ON 5.9.2023 FOR THE ASSESSMENT YEAR 2015-16 ISSUED BY THE 1ST RESPONDENT. Exhibit P19TRUE COPY OF NOTICE UNDER SEC.143(2) ISSUED ON 5.9.2023 FOR THE ASSESSMENT YEAR 2016-17 ISSUED BY THE 1ST RESPONDENT.ISSUED ON 5.9.2023 FOR THE ASSESSMENT YEAR 2016-17 ISSUED BY THE 1ST RESPONDENT. Exhibit P20TRUE COPY OF NOTICE UNDER SEC.143(2) ISSUED ON 5.9.2023 FOR THE ASSESSMENT YEAR 2017-18 ISSUED BY THE 1ST RESPONDENT.ISSUED ON 5.9.2023 FOR THE ASSESSMENT YEAR 2017-18 ISSUED BY THE 1ST RESPONDENT. Exhibit P21TRUE COPY OF NOTICE UNDER SEC.143(2) ISSUED ON 5.9.2023 FOR THE ASSESSMENT YEAR 2018-19 ISSUED BY THE 1ST RESPONDENT.ISSUED ON 5.9.2023 FOR THE ASSESSMENT YEAR 2018-19 ISSUED BY THE 1ST RESPONDENT. Exhibit P22TRUE COPY OF NOTICE UNDER SEC.143(2) ISSUED ON 5.9.2023 FOR THE ASSESSMENT YEAR 2019-20 ISSUED BY THE 1ST RESPONDENT.ISSUED ON 5.9.2023 FOR THE ASSESSMENT YEAR 2019-20 ISSUED BY THE 1ST RESPONDENT. Exhibit P23TRUE COPY OF NOTICE UNDER SEC.143(2) DATED 14.9.2023 ISSUED BY THE 1ST RESPONDENT FOR THE ASSESSMENT YEAR 2020-21DATED 14.9.2023 ISSUED BY THE 1ST RESPONDENT FOR THE ASSESSMENT YEAR 2020-21 Exhibit P24TRUE COPY OF LETTER DATED 11.9.2023 REPLIED TO EXHIBIT P17- EXHIBIT P22 NOTICES BY THE PETITIONER.REPLIED TO EXHIBIT P17- EXHIBIT P22 NOTICES BY THE PETITIONER. Exhibit P25TRUE COPY LETTER DATED 16.9.2023 REPLIED TO EXHIBIT P23 NOTICE BY THE PETITIONER.EXHIBIT P23 NOTICE BY THE PETITIONER.Exhibit P26TRUE COPY OF ORDER DATED 22.3.2022 IN MAT .375/2022 AND MAT .236/2022 OF THE MAT .375/2022 AND MAT .236/2022 OF THE HON'BLE CALCUTTA HIGH COURT. WP(C) NO. 28785 OF 2023 and connected cases 10 APPENDIX OF WP(C) 28785/2023 PETITIONER EXHIBITSExhibit P1TRUE COPY OF THE ORDER DATED 7.8.2023 IN W.P.(C) NO.25867 OF 2023Exhibit P1TRUE COPY OF THE ORDER DATED 7.8.2023 IN W.P.(C) NO.25867 OF 2023 Exhibit P2TRUE COPY OF NOTICE UNDER SEC.142(2) DATED 2.8.2023 FOR THE ASSESSMENT YEAR 2014-15 ISSUED BY THE 1ST RESPONDENT.DATED 2.8.2023 FOR THE ASSESSMENT YEAR 2014-15 ISSUED BY THE 1ST RESPONDENT.Exhibit P3TRUE COPY OF NOTICE UNDER SEC.142(2) DATED 2.8.2023 FOR THE ASSESSMENT YEAR 2015-16 ISSUED BY THE 1ST RESPONDENT.DATED 2.8.2023 FOR THE ASSESSMENT YEAR 2015-16 ISSUED BY THE 1ST RESPONDENT.Exhibit P4TRUE COPY OF THE NOTICE UNDER SEC.142(2) DATED 2.8.2023 FOR THE ASSESSMENT YEAR 2016-17 ISSUED BY THE 1ST RESPONDENT.SEC.142(2) DATED 2.8.2023 FOR THE ASSESSMENT YEAR 2016-17 ISSUED BY THE 1ST RESPONDENT.Exhibit P5TRUE COPY OF NOTICE UNDER SEC.142(2) DATED 2.8.2023 FOR THE ASSESSMENT YEAR 2017-18 ISSUED BY THE 1ST RESPONDENT.DATED 2.8.2023 FOR THE ASSESSMENT YEAR 2017-18 ISSUED BY THE 1ST RESPONDENT.Exhibit P6TRUE COPY OF NOTICE UNDER SEC.142(2) DATED 2.8.2023 FOR THE ASSESSMENT YEAR 2018-19 ISSUED BY THE 1ST RESPONDENT..DATED 2.8.2023 FOR THE ASSESSMENT YEAR 2018-19 ISSUED BY THE 1ST RESPONDENT..Exhibit P7TRUE COPY OF NOTICE UNDER SEC.142(2) DATED 2.8.2023 FOR THE ASSESSMENT YEAR 2019-20 ISSUED BY THE 1ST RESPONDENT.DATED 2.8.2023 FOR THE ASSESSMENT YEAR 2019-20 ISSUED BY THE 1ST RESPONDENT. Exhibit P8TRUE COPY OF THE NOTICE UNDER SEC.142(2) DATED 2.8.2023 FOR THE ASSESSMENT YEAR 2020-21 ISSUED BY THE 1ST RESPONDENT.SEC.142(2) DATED 2.8.2023 FOR THE ASSESSMENT YEAR 2020-21 ISSUED BY THE 1ST RESPONDENT. Exhibit P9TRUE COPY OF THE REPLY DATED 8.8.2023 FOR THE ASSESSMENT YEAR 2014-15 FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT.FOR THE ASSESSMENT YEAR 2014-15 FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT. Exhibit P10TRUE COPY OF THE REPLY DATED 8.8.2023 FOR THE ASSESSMENT YEAR 2015-16 FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT.FOR THE ASSESSMENT YEAR 2015-16 FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT. Exhibit P8TRUE COPY OF THE NOTICE UNDER SEC.142(2) DATED 2.8.2023 FOR THE ASSESSMENT YEAR 2020-21 ISSUED BY THE 1ST RESPONDENT.SEC.142(2) DATED 2.8.2023 FOR THE ASSESSMENT YEAR 2020-21 ISSUED BY THE 1ST RESPONDENT. Exhibit P9TRUE COPY OF THE REPLY DATED 8.8.2023 FOR THE ASSESSMENT YEAR 2014-15 FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT.FOR THE ASSESSMENT YEAR 2014-15 FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT. Exhibit P10TRUE COPY OF THE REPLY DATED 8.8.2023 FOR THE ASSESSMENT YEAR 2015-16 FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT.FOR THE ASSESSMENT YEAR 2015-16 FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT. Exhibit P11TRUE COPY OF THE REPLY DATED 8.8.2023 FOR THE ASSESSMENT YEAR 2016-17 FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT.FOR THE ASSESSMENT YEAR 2016-17 FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT. Exhibit P12TRUE COPY OF THE REPLY DATED 8.8.2023 FOR THE ASSESSMENT YEAR 2017-18 FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT.FOR THE ASSESSMENT YEAR 2017-18 FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT. Exhibit P13TRUE COPY OF THE REPLY DATED 8.8.2023 WP(C) NO. 28785 OF 2023 and connected cases 11 FOR THE ASSESSMENT YEAR 2018-19 FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT.BY THE PETITIONER BEFORE THE 2ND RESPONDENT. Exhibit P14TRUE COPY OF THE REPLY DATED 8.8.2023 FOR THE ASSESSMENT YEAR 2019-20 FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT.FOR THE ASSESSMENT YEAR 2019-20 FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT. Exhibit P15TRUE COPY OF THE REPLY DATED 8.8.2023 FOR THE ASSESSMENT YEAR 2020-21 FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT.FOR THE ASSESSMENT YEAR 2020-21 FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT. Exhibit P16TRUE COPY OF THE ORDER DATED 9.8.2023 FOR THE ASSESSMENT YEAR 2014-15 ISSUED BY THE 1ST RESPONDENT TO THE 1ST PETITIONER.FOR THE ASSESSMENT YEAR 2014-15 ISSUED BY THE 1ST RESPONDENT TO THE 1ST PETITIONER. Exhibit P17TRUE COPY OF THE ORDER DATED 9.8.2023 FOR THE ASSESSMENT YEAR 2015-16 ISSUED BY THE 1ST RESPONDENT TO THE 1ST PETITIONER.FOR THE ASSESSMENT YEAR 2015-16 ISSUED BY THE 1ST RESPONDENT TO THE 1ST PETITIONER. Exhibit P18TRUE COPY OF THE ORDER DATED 9.8.2023 FOR THE ASSESSMENT YEAR 2016-17 ISSUED BY THE 1ST RESPONDENT TO THE 1ST PETITIONER.FOR THE ASSESSMENT YEAR 2016-17 ISSUED BY THE 1ST RESPONDENT TO THE 1ST PETITIONER. Exhibit P19TRUE COPY OF THE ORDER DATED 9.8.2023 FOR THE ASSESSMENT YEAR 2017-18 ISSUED BY THE 1ST RESPONDENT TO THE 1ST FOR THE ASSESSMENT YEAR 2017-18 ISSUED BY THE 1ST RESPONDENT TO THE 1ST PETITIONER. Exhibit P20TRUE COPY OF THE ORDER DATED 9.8.2023 FOR THE ASSESSMENT YEAR 2018-19 ISSUED BY THE 1ST RESPONDENT TO THE 1ST PETITIONER.FOR THE ASSESSMENT YEAR 2018-19 ISSUED BY THE 1ST RESPONDENT TO THE 1ST PETITIONER. Exhibit P21TRUE COPY OF THE ORDER DATED 9.8.2023 FOR THE ASSESSMENT YEAR 2019-20 ISSUED BY THE 1ST RESPONDENT TO THE 1ST PETITIONER.FOR THE ASSESSMENT YEAR 2019-20 ISSUED BY THE 1ST RESPONDENT TO THE 1ST PETITIONER. Exhibit P22TRUE COPY OF THE ORDER DATED 9.8.2023 FOR THE ASSESSMENT YEAR 2020-21 ISSUED BY THE 1ST RESPONDENT TO THE 1ST FOR THE ASSESSMENT YEAR 2020-21 ISSUED BY THE 1ST RESPONDENT TO THE 1ST PETITIONER. Exhibit P23TRUE COPY OF THE NOTICE DATED 9.8.2023 FOR THE ASSESSMENT YEAR 2014-15 ISSUED BY THE 1ST RESPONDENT TO THE 1ST PETITIONER.FOR THE ASSESSMENT YEAR 2014-15 ISSUED BY THE 1ST RESPONDENT TO THE 1ST PETITIONER. Exhibit P24TRUE COPY OF THE NOTICE DATED 9.8.2023 FOR THE ASSESSMENT YEAR 2015-16 ISSUED BY THE 1ST RESPONDENT TO THE 1ST FOR THE ASSESSMENT YEAR 2015-16 ISSUED BY THE 1ST RESPONDENT TO THE 1ST WP(C) NO. 28785 OF 2023 and connected cases 12 PETITIONER. Exhibit P22TRUE COPY OF THE ORDER DATED 9.8.2023 FOR THE ASSESSMENT YEAR 2020-21 ISSUED BY THE 1ST RESPONDENT TO THE 1ST FOR THE ASSESSMENT YEAR 2020-21 ISSUED BY THE 1ST RESPONDENT TO THE 1ST PETITIONER. Exhibit P23TRUE COPY OF THE NOTICE DATED 9.8.2023 FOR THE ASSESSMENT YEAR 2014-15 ISSUED BY THE 1ST RESPONDENT TO THE 1ST PETITIONER.FOR THE ASSESSMENT YEAR 2014-15 ISSUED BY THE 1ST RESPONDENT TO THE 1ST PETITIONER. Exhibit P24TRUE COPY OF THE NOTICE DATED 9.8.2023 FOR THE ASSESSMENT YEAR 2015-16 ISSUED BY THE 1ST RESPONDENT TO THE 1ST FOR THE ASSESSMENT YEAR 2015-16 ISSUED BY THE 1ST RESPONDENT TO THE 1ST WP(C) NO. 28785 OF 2023 and connected cases 12 PETITIONER. Exhibit P25TRUE COPY OF THE NOTICE DATED 9.8.2023 FOR THE ASSESSMENT YEAR 2016-17 ISSUED BY THE 1ST RESPONDENT TO THE 1ST PETITIONER.FOR THE ASSESSMENT YEAR 2016-17 ISSUED BY THE 1ST RESPONDENT TO THE 1ST PETITIONER.Exhibit P26TRUE COPY OF THE NOTICE DATED 9.8.2023 FOR THE ASSESSMENT YEAR 2017-18 ISSUED BY THE 1ST RESPONDENT TO THE 1ST PETITIONER.FOR THE ASSESSMENT YEAR 2017-18 ISSUED BY THE 1ST RESPONDENT TO THE 1ST PETITIONER.Exhibit P27TRUE COPY OF THE NOTICE DATED 9.8.2023 FOR THE ASSESSMENT YEAR 2018-19 ISSUED BY THE 1ST RESPONDENT TO THE 1ST PETITIONER.FOR THE ASSESSMENT YEAR 2018-19 ISSUED BY THE 1ST RESPONDENT TO THE 1ST PETITIONER.Exhibit P28TRUE COPY OF THE NOTICE DATED 9.8.2023 FOR THE ASSESSMENT YEAR 2019-20 ISSUED BY THE 1ST RESPONDENT TO THE 1ST PETITIONER.FOR THE ASSESSMENT YEAR 2019-20 ISSUED BY THE 1ST RESPONDENT TO THE 1ST PETITIONER.Exhibit P29TRUE COPY OF THE NOTICE DATED 9.8.2023 FOR THE ASSESSMENT YEAR 2020-21 ISSUED BY THE 1ST RESPONDENT TO THE 1ST PETITIONER.FOR THE ASSESSMENT YEAR 2020-21 ISSUED BY THE 1ST RESPONDENT TO THE 1ST PETITIONER.Exhibit P30TRUE COPY OF THE LETTER DATED 14.8.2023FOR THE ASSESSMENT YEAR 2014-15 SUBMITTED BY THE PETITIONER.FOR THE ASSESSMENT YEAR 2014-15 SUBMITTED BY THE PETITIONER.Exhibit P31TRUE COPY OF THE LETTER DATED 14.8.2023FOR THE ASSESSMENT YEAR 2015-16 SUBMITTED BY THE PETITIONER.FOR THE ASSESSMENT YEAR 2015-16 SUBMITTED BY THE PETITIONER.Exhibit P32TRUE COPY OF THE LETTER DATED 14.8.2023FOR THE ASSESSMENT YEAR 2016-17 SUBMITTED BY THE PETITIONER.FOR THE ASSESSMENT YEAR 2016-17 SUBMITTED BY THE PETITIONER.Exhibit P33TRUE COPY OF THE LETTER DATED 14.8.2023FOR THE ASSESSMENT YEAR 2017-18 SUBMITTED BY THE PETITIONER.FOR THE ASSESSMENT YEAR 2017-18 SUBMITTED BY THE PETITIONER.Exhibit P34TRUE COPY OF THE LETTER DATED 14.8.2023FOR THE ASSESSMENT YEAR 2018-19 SUBMITTED BY THE PETITIONER.FOR THE ASSESSMENT YEAR 2018-19 SUBMITTED BY THE PETITIONER.Exhibit P35TRUE COPY OF THE LETTER DATED 14.8.2023FOR THE ASSESSMENT YEAR 2019-20 SUBMITTED BY THE PETITIONER.FOR THE ASSESSMENT YEAR 2019-20 SUBMITTED BY THE PETITIONER.Exhibit P36TRUE COPY OF THE LETTER DATED 14.8.2023FOR THE ASSESSMENT YEAR 2020-21 SUBMITTED BY THE PETITIONER.FOR THE ASSESSMENT YEAR 2020-21 SUBMITTED BY THE PETITIONER.Exhibit P37TRUE COPY OF THE LETTER FOR ADJOURNMENTDATED 21.8.2023 SUBMITTED BY THE PETITIONER TO THE 1ST RESPONDENT.DATED 21.8.2023 SUBMITTED BY THE PETITIONER TO THE 1ST RESPONDENT.Exhibit P38TRUE COPY OF THE LETTER DATED 21.8.2023 WP(C) NO. 28785 OF 2023 and connected cases 13 ISSUED BY THE 1ST RESPONDENT TO THE PETITIONER.PETITIONER. WP(C) NO. 28785 OF 2023 and connected cases 13 ISSUED BY THE 1ST RESPONDENT TO THE PETITIONER.PETITIONER. Exhibit P39TRUE COPY OF NOTICE DATED 21.8.2023 FORTHE ASSESSMENT YEAR 2014-15 ISSUED BY THE 1ST RESPONDENT TO THE PETITIONER.THE ASSESSMENT YEAR 2014-15 ISSUED BY THE 1ST RESPONDENT TO THE PETITIONER.Exhibit P40TRUE COPY OF NOTICE DATED 21.8.2023 FORTHE ASSESSMENT YEAR 2015-16 ISSUED BY THE 1ST RESPONDENT TO THE PETITIONER.THE ASSESSMENT YEAR 2015-16 ISSUED BY THE 1ST RESPONDENT TO THE PETITIONER.Exhibit P41TRUE COPY OF NOTICE DATED 21.8.2023 FORTHE ASSESSMENT YEAR 2016-17 ISSUED BY THE 1ST RESPONDENT TO THE PETITIONER.THE ASSESSMENT YEAR 2016-17 ISSUED BY THE 1ST RESPONDENT TO THE PETITIONER.Exhibit P42TRUE COPY OF NOTICE DATED 21.8.2023 FORTHE ASSESSMENT YEAR 2017-18 ISSUED BY THE 1ST RESPONDENT TO THE PETITIONER.THE ASSESSMENT YEAR 2017-18 ISSUED BY THE 1ST RESPONDENT TO THE PETITIONER.Exhibit P43TRUE COPY OF NOTICE DATED 21.8.2023 FORTHE ASSESSMENT YEAR 2018-19 ISSUED BY THE 1ST RESPONDENT TO THE PETITIONER.THE ASSESSMENT YEAR 2018-19 ISSUED BY THE 1ST RESPONDENT TO THE PETITIONER.Exhibit P44TRUE COPY OF NOTICE DATED 21.8.2023 FORTHE ASSESSMENT YEAR 2019-20 ISSUED BY THE 1ST RESPONDENT TO THE PETITIONER.THE ASSESSMENT YEAR 2019-20 ISSUED BY THE 1ST RESPONDENT TO THE PETITIONER.Exhibit P45TRUE COPY OF NOTICE DATED 21.8.2023 FORTHE ASSESSMENT YEAR 2020-21 ISSUED BY THE 1ST RESPONDENT TO THE PETITIONER.THE ASSESSMENT YEAR 2020-21 ISSUED BY THE 1ST RESPONDENT TO THE PETITIONER.Exhibit P46TRUE COPY OF SUMMONS DATED 21.8.2023 ISSUED BY THE 1ST RESPONDENT TO THE 2NDPETITIONER.ISSUED BY THE 1ST RESPONDENT TO THE 2NDPETITIONER. 14 APPENDIX OF WP(C) 25867/2023 PETITIONER EXHIBITS Exhibit P1 TRUE COPY OF THE APPLICATION IN FORM NO.34B WAS FILED ON 23.03.2021 BEFORE THE 2ND RESPONDENT Exhibit P2TRUE COPY OF NOTIFICATION NO.10/2021 DATED 27.2.2021 ISSUED BY THE 3RD RESPONDENT Exhibit P3TRUE COPY OF PRESS RELEASE DATED 7.9.2021 ISSUED BY THE 3RD RESPONDENT.Exhibit P4TRUE COPY OF THE NOTIFICATION NO.F.NO.299/22/2021-DIRECTOR(INV.III)/174 DATED 28.09.2021 ISSUED BY THE 3RD RESPONDENT. Exhibit P5TRUE COPY OF RULE 9 REPORT FILED BY THEPRINCIPAL COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, KOCHI WHICH WAS FORWARDED TO THE PETITIONER BY THE 4TH RESPONDENT DATED 14.6.2022 Exhibit P6TRUE COPY OF RULE 9A REPLY FILED BY THEPETITIONER DATED 20.7.2022. Exhibit P7 TRUE COPY OF JUDGMENT DATED 15.6.2023 IN W.P. (C) NO.17645 OF 2023. Exhibit P8 TRUE COPY OF THE ORDER DATED 25.7.2023 PASSED BY THE 4TH RESPONDENTTrue copy of the Judgment of the Division Bench of Madras High Court dated 17.11.2023 Exhibit P9