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of <h1>Directed to e-file for appeals under section 143(3); seeks ban on coercive action for pre-effective claims and stay 12.12.2022 notices</h1> <h3>Surya Exim Limited through Director Bhawani Singh Versus Union of India & 1</h3> HC directed the petitioner to electronically file documentary evidence in support of appeals against the order under section 143(3). The petitioner sought ... Calling upon the petitioner to submit the documentary evidence electronically in respect of appeals filed by the petitioner against the order u/s 143(3) - HELD THAT:- Petitioner is seeking to rely upon the order passed on 01.07.2022 approving the resolution plan to urge this Court that section 238 of the IT Act is a provision, which overrides the other laws and he also seeks to rely upon the decision of Monnet Ispat and Energy Limited [2018 (8) TMI 1775 - SC ORDER] and Ghanashyam Mishra and Sons Private limited vs. Edelweiss Asset Reconstruction Company [2021 (4) TMI 613 - SUPREME COURT] with the following prayers: “8. The petitioner, therefore, prays that- (A) YOUR LORDSHIPS be pleased to hold and declare that the respondents are legally prohibited from taking any coercive action against the petitioner-Corporate Debtor in respect of any claims/ offences that may have taken place prior to the Effective Date and are prohibited to continue the proceedings under the Income Tax Act; (B) YOUR LORDSHIPS be pleased to issue a writ of mandamus or any other appropriate writ, order or direction, quashing and setting aside the impugned notice(s) dated 12.12.2022 ( Annexure-A Colly) issued by respondent No. 2 and all further proceedings in pursuance thereto, as being illegal, without any authority of law, jurisdiction and also violative of the scheme of the IB Code; (C) YOUR LORDSHIPS be pleased to stay the implementation, operation and execution of impugned notice(s) dated 12.12.2022 (Annexure-A Colly) issued by the respondent no.2, pending the admission, hearing and final disposal of this petition; (D) YOUR LORDSHIPS be pleased to grant such other and further reliefs as may be deemed fit and proper are deemed fit, in the interest of justice. Notice and notice as to interim relief returnable on 21.02.2023. Petitioner challenges respondent authority's notice (dated 12.12.2022) concerning Assessment Years 2013-14 to 2018-19 calling upon the petitioner to submit documentary evidence electronically in respect of appeals filed against the order under section 143(3) of the Income Tax Act. Petitioner relies on the resolution plan approved on 01.07.2022 and contends that 'section 238 of the IT Act is a provision, which overrides the other laws,' invoking Principal Commissioner of Income Tax v. Monnet Ispat & Energy Ltd., (2018) 18 SCC 786 and Ghanashyam Mishra & Sons (P) Ltd. v. Edelweiss ARC, 2021 (9) SCC 657. Relief sought includes: (A) declaration that respondents are 'legally prohibited from taking any coercive action' relating to pre-Effective Date claims/offences and from continuing proceedings under the Income Tax Act; (B) quashing the impugned notice(s); (C) stay of implementation/operation/execution of the impugned notice(s) pending disposal; and (D) further appropriate reliefs. Notice returnable 21.02.2023.
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