Wp(Md)/3218/2022 Of Jyothimaan Beedi Company Private Limited v. The Assistant Commissioner Of Income Tax

Jyothimaan Beedi Company Private Limited,represented by its Managing Director,Pokkakilath Aboo Ubaidullah,S/o.P.K.Aboo,61 years, 92A/5B, Nethaji Road,Melapalayam, Tirunelveli 627 005. ... Petitioner in WP(MD).3218of 2022 Jyothimaan Beedi Company Private Limited, Rep. by its Managing Director, Mr. Pokkakilath Aboo Ubaidullah, Shamsudeen Pokkakilath Aboo Mohamed Iqbal, Jyothimaan Beedi Company Private Limited, Rep. by its Managing Director, Mr. Pokkakilath Aboo Ubaidullah, Shamsudeen Shamsudeen Pokkakilath Aboo Mohamed Iqbal, The Assistant Commissioner of Income Tax,Circle – 1,Income Tax Office – Tirunelveli,Nellai City Centre,Tiruchendhur Road,Rahmath Nagar, Tirunelveli,Tamil Nadu – 627 011. ... Respondent (in all WPs) https://hcservices.ecourts.gov.in/hcservices/ Common Prayer : Writ Petitions are filed under Article 226 of theConstitution of India, praying this Court To issue a Writ ofCertiorari calling for the records in DIN and Notice Nos. ITBA/AST/S/ 148/2021-22/1033860362(1), ITBA/AST/S/148/2021-22/1033860360(1), ITBA/AST/S/148/2021-22/1033860390(1), ITBA/AST/S/148/2021-22/1033860372(1), ITBA/AST/S/148/2021-22/1033860356(1), ITBA/AST /S/148/2021-22/1033860385(1), ITBA/AST/S/148/2021-22/1033860388(1),ITBA/AST/S/148/2021-22/1033860370(1), respectively dated 30.06.2021on the file of the respondent relating to A.Y. 2013-14,2015-16,2013-14, 2014-15, 2014-15, 2014-15, 2015-16, 2015-16 respectivelyand quash the same. For Petitioner For Respondent : Mr.G.Baskar : Mr.N.Dilip Kumar Senior Standing Counsel COMMON ORDER In these writ petitions, the petitioner has challenged theimpugned notices issued under Section 148 of the Income Tax Act,1961. 2.It is the specific case of the petitioner that all theimpugned notices are contrary to the amendment brought to the IncomeTax Act, 1961 (herein after referred to as Act). It is submittedthat after 01.04.2021, notices have to be issued only under Section148A of the Act. 3.The learned counsel for the petitioner has relied on thedecision of the Principal Bench of this Court in W.P.No.15019 of2021 etc., batch, dated 04.02.2022. The learned counsel for thepetitioner submits that in fact, on the strength of the above order,an interim stay was also granted to facilitate the respondent to getsuitable instructions. It is further submitted that the PrincipalBench of this Court has been quashing the orders by preserving therights of the respondent to issue appropriate notice under Section148A of the Act for the period after 01.04.2021. 4.Considering the fact that the Principal Bench of this Courthas itself passed the order under similar circumstances followingthe decisions of the Allahabad High Court and the Delhi High Court,I am inclined to allow these writ petitions as prayed for withliberty to the respondent to initiate appropriate proceedings underSection 148A of the Act as amended with effect from 01.04.2021. Itis needless to state that the time taken from the date of issuanceof the impugned notice and till the date of receipt of a certifiedcopy of this order shall be excluded for the purpose of computationof issuance of notice under Section 148A of the Act. https://hcservices.ecourts.gov.in/hcservices/ 5.These writ petitions stand allowed, in terms of the aboveobservations. No costs. Consequently, connected miscellaneouspetitions are closed. Sd/-Assistant Registrar(CS-III) // True Copy // mm / /2022Sub Assistant Registrar(CS) To The Assistant Commissioner of Income Tax,Circle – 1,Income Tax Office – Tirunelveli,Nellai City Centre,Tiruchendhur Road,Rahmath Nagar, Tirunelveli,Tamil Nadu – 627 011.+1 CC to M/s.S. RAJA JEYA CHANDRA PAUL, Advocate ( SR-18896[F] dated18/04/2022 )+1 CC to M/s.N. DILIPKUMAR, Advocate ( SR-19143[F] dated18/04/2022 ) W.P.(MD) Nos.3218 to 3225 of 202213.04.2022 km(CO)TR(28.04.2022) 3P 4C