TaxTMI 
TaxTMI 
2023 (1) TMI 71
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.... above writ petitions seeking writ of mandamus to declare that the assessment orders dated 30.03.2022 for the assessment years 2013-14, 2015-16, 2016-17, 2017-18 and 2018-19 passed by the Assistant Commissioner of Income Tax /1st respondent herein are illegal, arbitrary and to set aside the same and pass such other orders. 2. Petitioner's case succinctly is thus: (a) The petitioner/JNTUK came into being w.e.f the 18th day of August, 2008 by virtue of Jawaharlal Nehru Technological Universities Act, 2008 (Act No.30 of 2008) enacted by State of Andhra Pradesh, with the sole objective of imparting education and certain other objects incidental thereto. (b) The petitioner is recognized by the University Grants Commission (UGC) as a State U....
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....e State Higher Education Department. Due to the said reason the petitioner could not file Income Tax Returns within the due date for the assessment years 2013-14, 2015-16, 2016-17, 2017-18 and 2018-19. (f) A survey was conducted by the Income Tax Authorities at the premises of the petitioner on 25.03.2019 and consequent to the findings by the survey, the 1st respondent issued notices u/s.148 of the Income Tax Act, 1961 on 30.03.2021. (g) Thereafter, the 1st respondent issued show cause notices dated 02.12.2021 under section 142(1) of Income Tax Act seeking certain information. However, due to lack of staff and prevalence of COVID-19 Pandemic the petitioner could not respond to the notices. Subsequently, the 1st respondent issued some mo....
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....orders. The petitioner in his reply requested the 1st respondent to keep the proceedings on hold. (h) However, the 1st respondent did not grant opportunity of personal hearing and proceeded to complete the assessments u/s 144 r/w 147 of the Act on 30th March, 2022 vide orders dated 30.03.2022. The 1st respondent assessed the total income and raised total demand including interest as follows: Writ Petition Number Assessment Year Assessed Income (In rupees) Demand raised (In Rupees) 12448/2022 2013-14 77,52,03,060/- 74,73,57,670/- 12479/2022 2015-16 86,06,95,180/- 76,94,07,117/- 12477/2022 2016-17 1,21,85,68,210/- NIL 12478/2022 2017-18 1,43,05,97,344/- 1,05,45,65,370/- 12480/2022 2018-19 1,11,48,61,332/- 72,92,30,97....
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....eration whether there are merits in the writ petition to allow ? 8. POINT: Admitted facts in these cases are that while the 1st respondent passed assessment orders on 30.03.2022, the appeal filed by the petitioner was allowed thereafter on 07.04.2022 by the ITAT, Visakhaptnam and the said appellate order was given effect by the department and registration certificate U/s 12AA was issued as per the proceedings dated 26.10.2022. 9. It is true, as contended by learned Standing Counsel no exemption was granted by the date of passing of the assessment orders. However, such exemption was granted within short time thereafter. The petitioner has requested the 1st respondent to keep the proceedings on hold. Due to close of Financial Year, it appea....