2022 (3) TMI 1244

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....the Writ Appeals For the Respondents : Mr. C. Prakasam in all the Writ Appeals COMMON JUDGMENT R. MAHADEVAN, J. All these intra-court appeals arise from the common order dated 18.06.2019 passed by the learned Judge in the respective W.P. Nos. 16869, 16877, 16882 and 16893 of 2019. 2. The respondents in these appeals have filed the aforesaid writ petitions to quash the notices dated 28.03.2019 under section 148 of the Income Tax Act, 1961 as well as the consequential replies dated 07.05.2019 issued by the appellant herein. 3. According to the respondents / writ petitioners, they are the Primary Agricultural Cooperative Societies and they filed their income tax returns for the year 2016-2017 declaring 'nil' income, o....

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....receipt of the same, the appellant sent replies dated 07.05.2019 stating that the writ petitions already filed relate to the demand made under Section 143 (2) of the Act for the assessment year 2016-2017, whereas the notices dated 28.03.2019 have been issued under Section 148 of the Act to re-open the assessment for the assessment year 2012-2013. Aggrieved by the notices dated 28.03.2019 and the consequential replies dated 07.05.2019 issued by the appellant, the respondents / co-operative societies preferred the writ petitions being nos.16869, 16877, 16882 and 16893 of 2019. 4. The learned Judge, on consideration of the submissions made by both sides, disposed of the writ petitions by order dated 18.06.2019, following the earlier order d....

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....ng for reasons and limitation. c) If the Special Leave Petitions end in favour of assessees and if the aforesaid Hon'ble Division Bench orders are confirmed or if the Hon'ble Supreme Court refuses to interfere with the orders of the High Court, all the four impugned notices will stand set aside without further reference to this Court. d) Though obvious it is made clear that this order pertains to benefit under section 80-P of IT Act qua writ petitioners covered by Hon'ble Division Bench orders against which Revenue submits that SLPs have been filed before Hon'ble Supreme Court and therefore, this order will not preclude Revenue from proceeding against writ petitioners in a manner known to law with regard to....

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....sessing Officer to consider the return and pass appropriate orders. While so, the learned Senior Standing Counsel submitted that on receipt of the notice under Section 148 of the Act, the respondents/writ petitioners, instead of submitting their objections/asking for reasons to the same, have approached this Court by filing the writ petitions to quash the same; and the learned Judge, without considering the same in proper perspective, disposed of the writ petitions, in their favour. 6. However, the learned Senior Standing Counsel appearing for the appellant fairly submitted that the Division Bench of this Court, in the Judgment dated 02.08.2016 passed in Tax Case Appeal Numbers 484 to 487 and 490 of 2016 has held that in terms of Section....