TaxTMI 
TaxTMI 
2023 (10) TMI 276
X X X X Extracts X X X X
X X X X Extracts X X X X
....22 Honourable D R. Justice Anita Sumanth For the Petitioner : Mr.R.V.Easwar Senior Counsel For Mr.M.V.Swaroop For the Respondents : Mr.A.P.Srinivas Senior Standing Counsel COMMON ORDER This batch of Writ Petitions has been filed by Agni Estates and Foundations Private Ltd. The following Writ Petitions challenge notices, all dated 22.12.2021 issued under the provisions of the Income Tax Act, 1961 (in short 'Act') and seek a prohibition as against the Income Tax Department from passing orders of assessment. Sl.No. W.P.No. A.Y. 1. 1498 of 2022 2011-12 2. 1504 of 2022 2012-13 3. 1508 of 2022 2013-14 4. 1510 of 2022 2015-16 5. 1514 of 2022 2014-15 6. 1515 of 2022 2016-17 7. 1517 of 2022 2017-18 8. 1519 of 2022 2018-19 9. 1522 of 2022 2019-20 2. Technically, the above writ petitions are infructuous in so far as they have culminated in orders of assessment, all dated 28.01.2022, passed under Section 153A read with Section 143(3) of the Act, challenged in the following Writ Petitions: Sl.No. W.P.No. A.Y. 1. 2015 of 2022 2011-12 2 2016 of 2022 2012-13 3 ....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... of 9 assessment years can be divided into two. AY 2011-12, 2012-12 and 2019-20 constitute the first batch, as in these years, there was no challenge by way of writ petitions initially. It is only in the other cases that writ petitions were filed and interim protection granted, being AYs 13-14 to AY 18-19, constituting the second batch. 8. Limitation is to be computed in terms of Section 153B, read with the Explanation thereunder and the extension provided by the Taxation and Other Laws (Relaxation and Amendment of Certain Provisions) Act, 2020 (in short 'TOLA'). Section 153B and the Explanation, to the extent to which it is relied upon by the revenue, are extracted below: Time limit for completion of assessment under section 153A 153B. (1) Notwithstanding anything contained in section 153, the Assessing officer shall make an order of assessment or reassessment- (a) in respect of each assessment year falling within six assessment years ^64[and for the relevant assessment year or years] referred to in clause (b) of sub-section (1) of section 153A, within a period of twenty-one months from the end of the financial year in which the last of the authorisat....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... expired on 30.09.2020, the period of stay will be calculated from 18.12.2019 to 30.09.2020 287 days 19.08.2021 No. 10. The details of interim protection granted by this Court between 18.12.2019 and 17.03.2021 have been supplied by the petitioner as below: LIST OF DATES ON WHICH THE INTERIM STAY GRANTED IN WP NOs. 35076, 13209, 13218, 13368, 35082, 35084, 35086, 35088 & 35090 of 2019, CHALLENGING THE NOTICES U/S 153A IN THE PETITIONER'S CASE FOR AY 2013-14 TO AY 2018-19 1. 18.12.2019 -Aforementioned Writ Petitions were posted for admission. Interim stay was granted till 02.01.2020. 2. 02.01.2020 - Interim stay was extended till the next date of hearing (30.01.2020). 3. 30.01.2020 - Interim stay extended till the next date of hearing (24.02.2020) 4. 24.02.2020 - Interim stay extended till the next date of hearing (18.03.2020) 5. 18.03.2020 - Interim stay extended till the next date of hearing (16.04.2020). 6. 16.04.2020 - No hearing in light of the first wave of the COVID pandemic. 7. 23.07.2020 - The Writ Petitions were finally taken up. However, no interim stay was granted till the next date....
X X X X Extracts X X X X
X X X X Extracts X X X X
....rs of assessment dated 28.01.2022 rely upon the extension under the TOLA of one year from 30.09.2020 to 30.09.2021. The provisions of Section 3 of the TOLA read as follows: CHAPTER II RELAXATION OF CERTAIN PROVISIONS OF SPECIFIED ACT 3. (1) Where, any time-limit has been specified in, or prescribed or notified under, the specified Act which falls during the period from the 20th day of March, 2020 to the 31st day of December, 2020, or such other date after the 31st day of December, 2020, as the Central Government may, by notification, specify in this behalf, for the completion or compliance of such action as- (a) completion of any proceeding or passing of any order or issuance of any notice, intimation, notification, sanction or approval, or such other action, by whatever name called, by any authority, commission or tribunal, by whatever name called, under the provisions of the specified Act; or b) filing of any appeal, reply or application or furnishing of any report, document, return or statement or such other record, by whatever name called, under the provisions of the specified Act; or (c) in case where the specified Act is the Income-ta....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... 07.05.2021/19.08.2021, both dates falling outside the range stipulated in the TOLA. Thus the benefit of TOLA would be unavailable to the revenue. 18. All learned counsel agree that the only question that arises for consideration is as to whether the extension of time under TOLA is to be given effect, prior to exclusion of the period mentioned under Section 153B, or after. Section 3 of the TOLA states 'Where, any time-limit has been specified in, or prescribed or notified under, the specified Act which falls during the period from the 20th day of March, 2020 to the 31st day of December, 2020, or such other date after the 31st day of December, 2020, as the Central Government may, by notification, specify in this behalf, . . . . , the period is extended to 30.09.2020.' Vide subsequent Notifications, the date has been extended to 30.09.2021. 19. In my considered view, it is the statutory time that must be taken into account for the purposes of TOLA, that is, the date as per the main provision of Section 153B only. The Explanation provides for exclusions in various situations. The application of the exclusions will result in expansion of the period taking note of various interven....