Wp(C)/37751/2023 Of Kaizen Projects And Constructions (Since Dissolved) v. The Principal Commissioner Of Income Tax

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DINESH KUMAR SINGH FRIDAY, THE 24 DAY OF NOVEMBER 2023 / 3RD AGRAHAYANA, 1945 WP(C) NO. 37637 OF 2023 PETITIONER/S: KAIZEN PROJECTS AND CONSTRUCTIONS (SINCE DISSOLVED)FLAT NO.5, ASHTAPADI APARTMENTS, THIRUVAMBADI ROAD, THRISSUR REPRESENTED BY ITS SURVIVING PARTNER, MRS. RATNAM KRISHNAN, PIN - 680022 BY ADVS.ANIL D. NAIRTELMA RAJUAADITYA NAIR RESPONDENT/S: 1THE PRINCIPAL COMMISSIONER OF INCOME TAXAAYAKAR BHAVAN, NORTH BLOCK NEW ANNEXURE BUILDING,MANANCHIRA, KOZHIKODE, KERALA, PIN - 6730012THE INCOME TAX OFFICER (TECH.)OFFICE OF THE PRINCIPAL COMMISSIONER OF INCOME TAXAAYAKAR BHAVAN, NORTH BLOCK, NEW ANNEXURE BUILDING, MANANCHIRA, KOZHIKODE, KERALA, PIN - 6730013COMMISIONER OF INCOME TAXAAYAKAR BHAVAN, NORTH BLOCK NEW ANNEXURE BUILDING MANANCHIRA, KOZHIKODE, KERALA, PIN - 673001BY ADVS.KEERTHIVAS GIRIADV. P.G. JAYASHANKAR PGJ THIS WRIT PETITION (CIVIL) HAVING COME UP FORADMISSION ON 24.11.2023, ALONG WITH WP(C) Nos.37665, 37751,37779 & 37794 OF 2023 , THE COURT ON THE SAME DAY DELIVEREDTHE FOLLOWING: IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DINESH KUMAR SINGHFRIDAY, THE 24 DAY OF NOVEMBER 2023 / 3RD AGRAHAYANA, 1945WP(C) NO. 37665 OF 2023 PETITIONER/S: KAIZEN PROJECTS AND CONSTRUCTIONS (SINCE DISSOLVED), FLAT NO.5, ASHTAPADI APARTMENTS THIRUVAMBADI ROAD, THRISSUR. REPRESENTED BY ITS SURVIVING PARTNER, MRS. RATNAM KRISHNAN, PIN - 680022 BY ADVS.ANIL D. NAIRTELMA RAJUAADITYA NAIR RESPONDENT/S: 1THE PRINCIPAL COMMISSIONER OF INCOME TAX AAYAKAR BHAVAN, NORTH BLOCK NEW ANNEXURE BUILDING, MANANCHIRA, KOZHIKODE, KERALA, PIN - 673001 2 THE INCOME TAX OFFICER (TECH.), OFFICE OF THE PRINCIPAL COMMISSIONER OF INCOME TAX, AAYAKAR BHAVAN, NORTH BLOCK, NEW ANNEXURE BUILDING, MANANCHIRA, KOZHIKODE, KERALA, PIN – 673001. 3 3COMMISIONER OF INCOME TAXAAYAKAR BHAVAN, NORTH BLOCK NEW ANNEXURE BUILDING MANANCHIRA, KOZHIKODE, KERALA, PIN - 673001BY ADVS.KEERTHIVAS GIRIADV. P.G. JAYASHANKAR PGJ THIS WRIT PETITION (CIVIL) HAVING COME UP FORADMISSION ON 24.11.2023, ALONG WITH WP(C).37637/2023 ANDCONNECTED CASES, THE COURT ON THE SAME DAY DELIVERED THEFOLLOWING: IN THE HIGH COURT OF KERALA AT ERNAKULAMPRESENT THE HONOURABLE MR. JUSTICE DINESH KUMAR SINGHFRIDAY, THE 24 DAY OF NOVEMBER 2023 / 3RD AGRAHAYANA, 1945WP(C) NO. 37751 OF 2023 PETITIONER/S: KAIZEN PROJECTS AND CONSTRUCTIONS (SINCE DISSOLVED) FLAT NO.5, ASHTAPADI APARTMENTS THIRUVAMBADI ROAD, THRISSUR. REPRESENTED BY ITS SURVIVING PARTNER, MRS. RATNAM KRISHNAN, PIN - 680022 BY ADVS.ANIL D. NAIRTELMA RAJUAADITYA NAIR RESPONDENT/S: 1THE PRINCIPAL COMMISSIONER OF INCOME TAXAAYAKAR BHAVAN, NORTH BLOCK NEW ANNEXURE BUILDING, MANANCHIRA, KOZHIKODE, KERALA, PIN - 673001 2THE INCOME TAX OFFICER (TECH.)OFFICE OF THE PRINCIPAL COMMISSIONER OF INCOME TAX AAYAKAR BHAVAN, NORTH BLOCK, NEW ANNEXURE BUILDING, MANANCHIRA, KOZHIKODE, KERALA, PIN – 673001. 5 3COMMISIONER OF INCOME TAXAAYAKAR BHAVAN, NORTH BLOCK NEW ANNEXURE BUILDING MANANCHIRA, KOZHIKODE, KERALA, PIN - 673001 BY ADVS.KEERTHIVAS GIRIADV. P.G. JAYASHANKAR PGJ THIS WRIT PETITION (CIVIL) HAVING COME UP FORADMISSION ON 24.11.2023, ALONG WITH WP(C).37637/2023 ANDCONNECTED CASES, THE COURT ON THE SAME DAY DELIVERED THEFOLLOWING: 6 IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DINESH KUMAR SINGHFRIDAY, THE 24 DAY OF NOVEMBER 2023 / 3RD AGRAHAYANA, 1945WP(C) NO. 37779 OF 2023 PETITIONER/S: KAIZEN PROJECTS AND CONSTRUCTIONS (SINCE DISSOLVED) FLAT NO.5, ASHTAPADI APARTMENTS THIRUVAMBADI ROAD, THRISSUR-680 022. REPRESENTED BY ITS SURVIVING PARTNER, MRS. RATNAM KRISHNAN, PIN - 680022 BY ADVS.ANIL D. NAIRTELMA RAJUAADITYA NAIR BY ADVS.KEERTHIVAS GIRIADV. P.G. JAYASHANKAR PGJ THIS WRIT PETITION (CIVIL) HAVING COME UP FORADMISSION ON 24.11.2023, ALONG WITH WP(C).37637/2023 ANDCONNECTED CASES, THE COURT ON THE SAME DAY DELIVERED THEFOLLOWING: 6 IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DINESH KUMAR SINGHFRIDAY, THE 24 DAY OF NOVEMBER 2023 / 3RD AGRAHAYANA, 1945WP(C) NO. 37779 OF 2023 PETITIONER/S: KAIZEN PROJECTS AND CONSTRUCTIONS (SINCE DISSOLVED) FLAT NO.5, ASHTAPADI APARTMENTS THIRUVAMBADI ROAD, THRISSUR-680 022. REPRESENTED BY ITS SURVIVING PARTNER, MRS. RATNAM KRISHNAN, PIN - 680022 BY ADVS.ANIL D. NAIRTELMA RAJUAADITYA NAIR RESPONDENT/S: 1THE PRINCIPAL COMMISSIONER OF INCOME TAXAAYAKAR BHAVAN, NORTH BLOCK NEW ANNEXURE BUILDING, MANANCHIRA, KOZHIKODE, KERALA, PIN - 673001 2THE INCOME TAX OFFICER (TECH.)OFFICE OF THE PRINCIPAL COMMISSIONER OF INCOME TAX AAYAKAR BHAVAN, NORTH BLOCK, NEW ANNEXURE BUILDING, MANANCHIRA, KOZHIKODE, KERALA, PIN – 673001. 7 3COMMISIONER OF INCOME TAXAAYAKAR BHAVAN, NORTH BLOCK NEW ANNEXURE BUILDING MANANCHIRA, KOZHIKODE, KERALA, PIN - 673001 BY ADVS.KEERTHIVAS GIRIADV. P.G. JAYASHANKAR PGJ THIS WRIT PETITION (CIVIL) HAVING COME UP FORADMISSION ON 24.11.2023, ALONG WITH WP(C).37637/2023 ANDCONNECTED CASES, THE COURT ON THE SAME DAY DELIVERED THEFOLLOWING: IN THE HIGH COURT OF KERALA AT ERNAKULAMPRESENT THE HONOURABLE MR. JUSTICE DINESH KUMAR SINGHFRIDAY, THE 24 DAY OF NOVEMBER 2023 / 3RD AGRAHAYANA, 1945WP(C) NO. 37794 OF 2023 PETITIONER/S: KAIZEN PROJECTS AND CONSTRUCTIONS (SINCE DISSOLVED) FLAT NO.5, ASHTAPADI APARTMENTS THIRUVAMBADI ROAD, THRISSUR. REPRESENTED BY ITS SURVIVING PARTNER, MRS. RATNAM KRISHNAN, PIN - 680022 BY ADVS.ANIL D. NAIRTELMA RAJUAADITYA NAIR RESPONDENT/S: 1THE PRINCIPAL COMMISSIONER OF INCOME TAXAAYAKAR BHAVAN, NORTH BLOCK NEW ANNEXURE BUILDING, MANANCHIRA, KOZHIKODE, KERALA, PIN - 673001 2THE INCOME TAX OFFICER (TECH.)OFFICE OF THE PRINCIPAL COMMISSIONER OF INCOME TAX AAYAKAR BHAVAN, NORTH BLOCK, NEW ANNEXURE BUILDING, MANANCHIRA, KOZHIKODE, KERALA, PIN - 673001 9 3COMMISIONER OF INCOME TAXAAYAKAR BHAVAN, NORTH BLOCK NEW ANNEXURE BUILDING MANANCHIRA, KOZHIKODE, KERALA, PIN - 673001 BY ADVS.KEERTHIVAS GIRIADV. P.G. JAYASHANKAR PGJ THIS WRIT PETITION (CIVIL) HAVING COME UP FORADMISSION ON 24.11.2023, ALONG WITH WP(C).37637/2023 ANDCONNECTED CASES, THE COURT ON THE SAME DAY DELIVERED THEFOLLOWING: J U D G M E N T [WP(C) Nos.37637, 37665, 37751, 37779& 37794 of 2023] The very same petitioner in these writpetitions is the surviving partner of a partnershipfirm, which was dissolved on account of death ofits Managing Partner. The petitioner herein, agedabove 80 years, challenges Exts.P7 orders dated20.10.2023 passed by the Principal Commissioner ofIncome Tax, Kozhikkode under Section 119(2)(b) ofthe Income Tax Act, 1961 (“Act”, for short)rejecting her applications for condonation of delayin filing income tax returns for the assessmentyears 2017-18, 2018-19, 2019-20, 2020-21, 2021-22.The reason stated in the impugned orders, Exts.P7,for rejecting the applications for condonation ofdelay in filing the returns is one and the same,which reads as under: 11 “xxxxxx xxx As per the instructions of CBDT CIRCULAR 9/2015[F.NO.312/22/2015-OT], DATED 9-6-2015, onCONDONATION OF DELAY IN FILING REFUND CLAIM ANDCLAIM OF CARRY FORWARD LOSSES UNDER SECTION119(2)(b) the powers of acceptance/rejection ofthe application in case of such claims will besubject to Following conditions: I. At the time of considering the caseunder Section 119(2)(b), it shall be 11 “xxxxxx xxx As per the instructions of CBDT CIRCULAR 9/2015[F.NO.312/22/2015-OT], DATED 9-6-2015, onCONDONATION OF DELAY IN FILING REFUND CLAIM ANDCLAIM OF CARRY FORWARD LOSSES UNDER SECTION119(2)(b) the powers of acceptance/rejection ofthe application in case of such claims will besubject to Following conditions: I. At the time of considering the caseunder Section 119(2)(b), it shall be ensured that the income/loss declaredand/or refund claimed is correct andgenuine and also that the case is ofgenuine hardship on merits. II. The correctness of the claim should beascertained. In the subject case, sufficient opportunities were given to the assesse to furnishevidences/details regarding the claims made.However, assesse failed to furnish thedetails/evidences called for. In the absence of substantiating evidencesrelated to the claims made by the assesse, theapplication is hereby rejected.” that consequent to the filing of the applicationsseeking condonation of delay in filing returns forthe assessment years mentioned above, theDepartment issued notice dated 7.7.2023 to thepetitioner to furnish proof/supporting documents onor before 14.7.2023. The petitioner sought onemonth's time to furnish documents as percommunication dated 12.7.2023. Thereafter, on12.8.2023, she uploaded the reply to the noticesalong with supporting documents in the Department'sPortal and the same were acknowledged. Thepetitioner alleges that without considering thedocuments submitted/uploaded by the petitioner insupport of her contentions in the applications forcondonation of delay in filing returns for theassessment years in question, the Department videExts.P7 orders dated 20.10.2023,relying onCircular No.9/2015 dated 9.6.2015, rejected theapplications stating that the assessee failed tofurnish the details/evidences called for. She prays that the impugned orders may be set aside andthe matter may be directed to be re-consideredafter hearing the petitioner. 3.Today, this Court had considered the verysame issue in WP(C) No.37648/2023, wherein theapplication of the petitioner therein forcondonation of delay of one day in filing theincome tax return was rejected on the very sameground, and this Court after hearing both sides andconsidering the provision under Section 119(2)(b)of the Act and Circular No.9/2015 dated 9.6.2015and the Division Bench judgment of this Court inDaisy v. The Principal Commissioner of Income Tax,in W.A.No.1420/2023 dated 26.9.2023, allowed thewrit petition and set aside the impugned ordertherein. Learned counsel for the petitioner hereinand the learned Standing Counsel for the Departmentsubmit that these writ petitions are also coveredby the same judgment delivered today and therefore,these writ petitions are also liable to be allowed following the judgment in WP(C) No.37648/2023delivered today. The relevant portion of the saidjudgment is extracted herein below: following the judgment in WP(C) No.37648/2023delivered today. The relevant portion of the saidjudgment is extracted herein below: “3.Learned counsel for the petitionersubmits that the power under Section 119(2)(b)of the Act is vested with the Central Board ofIndirect Taxes and Customs and it delegates thePrincipal Commissioner/the Principal ChiefCommissioner of Income Tax to condone the delayin filing return, on consideration given to theapplication filed by an assessee for not filingreturn on time. She further submits the Actdoes not give power to the Principal ChiefCommissioner/the Principal Commissioner ofIncome Tax to consider the merits of the claimof income, loss etc. The impugned order woulddisclose that the Principal Commissioner ofIncome Tax has not delineated the grounds forcondoning the delay, but has rejected theapplication considering the merits of the claimof the petitioner. She further submits thatsuch consideration is illegal and notauthorised, as held by a Division Bench of thisCourt in Daisy v. The Principal Commissioner ofIncome Tax,in W.A.No.1420/2023 dated26.9.2023. 4.Ontheotherhand,Sri.P.G.Jayasankar, learned Standing Counselfor the Department, submits that the Principal otherhand, Chief Commissioner has not considered themerits of the claim, but since the assessee didnot produce or furnish substantiating evidenceswith regard to the claims made in theapplication, the Principal Commissioner ofIncome Tax rejected the application of thepetitioner. 5.Section 119(2)(b) of the Act wouldread as under: "119. Instructions to subordinateauthorities - (1) The Board may, fromtime to time, issue such orders,instructions and directions to otherincome-tax authorities as it may deemfit for the proper administration ofthis Act, and such authorities and allother persons employed in the executionof this Act shall observe and followsuch orders, instructions and directionsof the Board: (2) Without prejudice to the generalityof the foregoing power,- (a)xxxxxxxxx (b) the Board may, if it considers itdesirable or expedient so to do foravoiding genuine hardship in any case orclass of cases, by general or specialorder,authorizeanyincome-taxauthority, not being a CommissionerAppeals) to admit an application or claim for any exemption, deduction,refund or any other relief under thisAct after the expiry of the periodspecified by or under this Act formaking such application or claim anddeal with the same on merits inaccordance with law." 6.On a perusal of Section 119(2)(b) ofthe Act, it is evident that the said Sectiononly empowers the Board to admit an applicationor claim for exemption, deduction, refund orany other relief under the Act, after theexpiry of the period specified by or under theAct for making such application or claim anddeal with the same on merits, in accordancewith law. The Board has delegated such powerto the Principal Chief Commissioner of IncomeTax/the Principal Commissioner of Income Taxvide its circular No.9/2015 dated 9.6.2015. ADivision Bench of this Court had an occasion toconsider the provisions of Section 119(2)(b) ofthe Act and the said circular in the case ofDaisy (supra), wherein the Court has been ofthe opinion that the Circular empowers thePrincipal Chief Commissioner/the PrincipalCommissioner of Income Tax to consider themerits of the refund claim while exercising thedelegated power under Section 119(2)(b) of theAct, which would amount to circumvent theprovisions of the Act. It has been further held that the Principal Chief Commissioner orthe Principal Commissioner of Income Tax has nopower to consider the merits of the refundapplication and what is required to beconsidered is the merits of the application forcondonation of delay only. held that the Principal Chief Commissioner orthe Principal Commissioner of Income Tax has nopower to consider the merits of the refundapplication and what is required to beconsidered is the merits of the application forcondonation of delay only. 7.Considering the provisions of Section119(2)(b) of the Act and the Circular dated9.6.2015 aforesaid, the order impugned herein,Ext.P7, is unsustainable and the same is herebyset aside. The writ petition stands allowed.The matter is remitted back to the file of thePrincipal Commissioner of Income Tax to passfresh orders on the application of thepetitioner-assessee for condonation of delay infiling the return. While considering the saidapplication for condonation of delay, thePrincipal Commissioner is not required to gointo the merits of the claim of thepetitioner.” 4.In view of the above, following the judgment in WP(C) No.37648/2023 delivered today,these writ petitions are also allowed. Theimpugned orders in these writ petitions, Exts.P7,dated 20.10.2023 are set aside as unsustainable andthe matter is remitted back to the file of thePrincipal Commissioner of Income Tax to pass fresh orders on the applications of the petitioner-assessee for condonation of delay in filing returnsfor the assessment years 2017-18, 2018-19, 2019-20,2020-21, 2021-22. It is made clear that whileconsidering the said applications for condonationof delay, the Principal Commissioner is notrequired to go into the merits of the claim of thepetitioner. Pending interlocutory application, if any, inthese writ petitions stands dismissed. jg Sd/- JUDGE DINESH KUMAR SINGH WP(C) Nos.37637/2023 & connected cases APPENDIX OF WP(C) 37665/2023 PETITIONER EXHIBITS Exhibit P1 TRUE COPY OF THE PETITION UNDER SEC.119(2) (B) FILED BY THE PETITIONER BEFORE THE 3RD RESPONDENT FOR THE ASSESSMENT YEAR 2017-18. Exhibit P2 TRUE COPY OF THE NOTICE DATED 7.7.2023 ISSUED BY THE 2ND RESPONDENT Exhibit P3 TRUE COPY OF LETTER DATED 12.7.2023 FROMTHE PETITIONER TO THE 2ND RESPONDENT Exhibit P4 TRUE COPY OF THE ACKNOWLEDGMENT OF FILING THE LETTER DATED 12.7.2023FILING THE LETTER DATED 12.7.2023 Exhibit P5 TRUE COPY OF LETTER ALONG WITH THE DOCUMENTS UPLOADED ON 12.8.2023 Exhibit P6Exhibit P7Exhibit P7 TRUE COPY OF ACKNOWLEDGMENT OF HAVING FILED THESE DOCUMENTS DATED 12.08.2023FILED THESE DOCUMENTS DATED 12.08.2023 TRUE COPY OF THE ORDER DATED 20.10.2023 ISSUED BY THE 1ST RESPONDENT Exhibit P8 TRUE COPY OF THE CIRCULAR NO. 9 OF 2015 DATED 09.06.2015DATED 09.06.2015 APPENDIX OF WP(C) 37751/2023 PETITIONER EXHIBITS Exhibit P1TRUE COPY OF THE PETITION UNDER SEC.119(2) (B)FILED BY THE PETITIONER BEFORE THE 3RD RESPONDENT FOR THE ASSESSMENT YEAR 2018-19 DATED 16.02.2022FILED BY THE PETITIONER BEFORE THE 3RD RESPONDENT FOR THE ASSESSMENT YEAR 2018-19 DATED 16.02.2022 Exhibit P2TRUE COPY OF THE NOTICE DATED 7.7.2023 ISSUED BY THE 2ND RESPONDENTBY THE 2ND RESPONDENT Exhibit P3TRUE COPY OF LETTER DATED 12.7.2023 FROM THE PETITIONER TO THE 2ND RESPONDENTPETITIONER TO THE 2ND RESPONDENT Exhibit P4TRUE COPY OF THE ACKNOWLEDGMENT OF FILING THE LETTER DATED 12.7.2023LETTER DATED 12.7.2023 Exhibit P5TRUE COPY OF LETTER ALONG WITH THE DOCUMENTS UPLOADED ON 12.8.2023UPLOADED ON 12.8.2023 Exhibit P6TRUE COPY OF ACKNOWLEDGMENT OF HAVING FILED THESE DOCUMENTS DATED 12.08.2023THESE DOCUMENTS DATED 12.08.2023 Exhibit P7TRUE COPY OF THE ORDER DATED 20.10.2023 ISSUEDBY THE 1ST RESPONDENTBY THE 1ST RESPONDENT Exhibit P8TRUE COPY OF THE CIRCULAR NO. 9 OF 2015 DATED 09.06.201509.06.2015 APPENDIX OF WP(C) 37779/2023 PETITIONER EXHIBITS Exhibit P1 TRUE COPY OF THE PETITION UNDER SEC.119(2) (B) FILED BY THE PETITIONER BEFORE THE 3RD RESPONDENT FOR THE ASSESSMENT YEAR 2019-20 DATED 16.02.2022 Exhibit P2Exhibit P3 Exhibit P4Exhibit P5Exhibit P6Exhibit P7Exhibit P8 TRUE COPY OF THE NOTICE DATED 7.7.2023 ISSUED BY THE 2ND RESPONDENT Exhibit P5TRUE COPY OF LETTER ALONG WITH THE DOCUMENTS UPLOADED ON 12.8.2023UPLOADED ON 12.8.2023 Exhibit P6TRUE COPY OF ACKNOWLEDGMENT OF HAVING FILED THESE DOCUMENTS DATED 12.08.2023THESE DOCUMENTS DATED 12.08.2023 Exhibit P7TRUE COPY OF THE ORDER DATED 20.10.2023 ISSUEDBY THE 1ST RESPONDENTBY THE 1ST RESPONDENT Exhibit P8TRUE COPY OF THE CIRCULAR NO. 9 OF 2015 DATED 09.06.201509.06.2015 APPENDIX OF WP(C) 37779/2023 PETITIONER EXHIBITS Exhibit P1 TRUE COPY OF THE PETITION UNDER SEC.119(2) (B) FILED BY THE PETITIONER BEFORE THE 3RD RESPONDENT FOR THE ASSESSMENT YEAR 2019-20 DATED 16.02.2022 Exhibit P2Exhibit P3 Exhibit P4Exhibit P5Exhibit P6Exhibit P7Exhibit P8 TRUE COPY OF THE NOTICE DATED 7.7.2023 ISSUED BY THE 2ND RESPONDENT TRUE COPY OF LETTER DATED 12.7.2023 FROMTHE PETITIONER TO THE 2ND RESPONDENTTRUE COPY OF THE ACKNOWLEDGMENT OF FILING THE LETTER DATED 12.7.2023TRUE COPY OF LETTER ALONG WITH THE DOCUMENTS UPLOADED ON 12.8.2023 TRUE COPY OF ACKNOWLEDGMENT OF HAVING FILED THESE DOCUMENTS DATED 12.08.2023 TRUE COPY OF THE ORDER DATED 20.10.2023 ISSUED BY THE 1ST RESPONDENTTRUE COPY OF THE CIRCULAR NO. 9 OF 2015 DATED 09.06.2015 WP(C) Nos.37637/2023 & connected cases APPENDIX OF WP(C) 37794/2023 PETITIONER EXHIBITS Exhibit P1 TRUE COPY OF THE PETITION UNDER SEC.119(2) (B) FILED BY THE PETITIONER BEFORE THE 3RD RESPONDENT FOR THE ASSESSMENT YEAR 2020-21. Exhibit P2 TRUE COPY OF THE NOTICE DATED 7.7.2023 ISSUED BY THE 2ND RESPONDENT Exhibit P3 TRUE COPY OF LETTER DATED 12.7.2023 FROMTHE PETITIONER TO THE 2ND RESPONDENT. Exhibit P4 TRUE COPY OF THE ACKNOWLEDGMENT OF FILING THE LETTER DATED 12.7.2023FILING THE LETTER DATED 12.7.2023 Exhibit P5 TRUE COPY OF LETTER ALONG WITH THE DOCUMENTS UPLOADED ON 12.8.2023 Exhibit P6 TRUE COPY OF ACKNOWLEDGMENT OF HAVING FILED THESE DOCUMENTS DATED 12.08.2023FILED THESE DOCUMENTS DATED 12.08.2023 Exhibit P7 TRUE COPY OF THE ORDER DATED 20.10.2023 ISSUED BY THE 1ST RESPONDENT Exhibit P8 TRUE COPY OF THE CIRCULAR NO. 9 OF 2015 DATED 09.06.2015DATED 09.06.2015 APPENDIX OF WP(C) 37637/2023 PETITIONER EXHIBITS Exhibit P1 TRUE COPY OF THE PETITION UNDER SEC.119(2) (B) FILED BY THE PETITIONER BEFORE THE 3RD RESPONDENT FOR THE ASSESSMENT YEAR 2021-22. Exhibit P2 TRUE COPY OF THE NOTICE DATED 7.7.2023 ISSUED BY THE 2ND RESPONDENT Exhibit P3 TRUE COPY OF LETTER DATED 12.7.2023 FROMTHE PETITIONER TO THE 2ND RESPONDENT. Exhibit P4 TRUE COPY OF THE ACKNOWLEDGMENT OF FILING THE LETTER DATED 12.7.2023FILING THE LETTER DATED 12.7.2023 Exhibit P5 TRUE COPY OF LETTER ALONG WITH THE DOCUMENTS UPLOADED ON 12.8.2023 Exhibit P6 TRUE COPY OF ACKNOWLEDGMENT OF HAVING FILED THESE DOCUMENTS DATED 12.08.2023FILED THESE DOCUMENTS DATED 12.08.2023 Exhibit P7 TRUE COPY OF THE ORDER DATED 20.10.2023 ISSUED BY THE 1ST RESPONDENT Exhibit P8 TRUE COPY OF THE CIRCULAR NO. 9 OF 2015 DATED 09.06.2015DATED 09.06.2015