TaxTMI 
TaxTMI 
2023 (10) TMI 276
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.... 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 2017 of 2022 2013-14 4 2018 of 2022 2014-15 5 2019 of 2022 2015-16 6 2020 of 2022 2016-17 7 2021 of 2022 2017-18....
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....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 authorisations for search under section 132 or for requisition under section 132A was executed; (b) in respect of the assessment year relevant to the previous year in which search is conducted under section 132 or requisition is made under section 132A, within a period of twenty-one months from the end of the financial year i....
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....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 of hearing. 8. 29.07.2020 - The matter was adjourned. Interim Orders were not extended or revived. 9. 05.08.2020 - The Writ Petitions reserved for orders. Once again, the interim stay was not extended till the next date of hearing. 10. 17.03.2021 - Final judgement dismissing the Writ Petitions was passed. 11. The break-up of the periods between 26.03.2020 and 06.11.2020 in W.P.No.7413 of 2020, being the suo motu proceedings is set out below: ....
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....ecify 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-tax Act, 1961, - (i) making of investment, deposit, payment, acquisition, purchase, construction or such other action, by whatever name called, for the purposes of claiming any deduction, exemption or allowance under the provisions contained in- (I) sections 54 to 54GB, or under any provisions of Chapter VI-A under the heading "B.-Deductions in respect of certain payments" thereof; or (II) such other provisions of that Act, subject to fulfilment of such conditions, as the Central Government may, by notification, specify; or (ii) beginning of manufacture or productio....
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....er 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 intervening events and the ultimate date would thus fluctuate depending on the exclusions taken into account and applied. This cannot be equated to statutory prescription and the date of limitation is determined only by the main provision which is inflexible. 20. In the present case, the last date for completion of assessment as prescribed by Section 153B is within a period of twenty-one months from the end of the financial year in which the last of the authorisations for search under section 132 or for requisition under section 132A was executed. The last date of the 21 month period as prescribed admittedly falls o....