TaxTMI 
TaxTMI 
2025 (7) TMI 1932
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.... Honourable Mr. Justice Bhargav D. Karia And Honourable Mr. Justice Pranav Trivedi SPECIAL CIVIL APPLICATION NOS : 17443/2022, 17574/2022, 17667/2022, 17894/2022, 18774/2022, 19453/2022, 20735/2022, 20758/2022, 20869/2022, 20981/2022, 21282/2022, 22211/2022, 22444/2022, 22709/2022, 22732/2022, 22735/2022, 22736/2022, 22737/2022, 22771/2022, 22775/2022, 23207/2022, 23210/2022, 23213/2022, 23214/2022, 23231/2022, 23248/2022, 23264/2022, 23266/2022, 23862/2022, 282/2023, 438/2023, 989/2023, 997/2023, 1327/2023, 1329/2023, 1345/2023, 1790/2023, 1791/2023, 1793/2023, 1828/2023, 1830/2023, 1831/2023, 2299/2023, 2303/2023, 2318/2023, 2797/2023, 2934/2023, 7502/2023, 7667/2023, 7677/2023, 7688/2023, MR TUSHAR HEMANI SENIOR ADVOCATE WITH MS VAIBHAVI K PARIKH for the Petitioner(s) SPECIAL CIVIL APPLICATION NOS : 18001/2022, 19264/2022, 19326/2022, 21380/2022, 22145/2022, 22340/2022, 23921/2022, 24214/2022, 25750/2022, MR SN SOPARKAR SENIOR ADVOCATE WITH MR BS SOPARKAR for the SPECIAL CIVIL APPLICATION NOS : 19313/2022, 20775/2022, 25920/2022, 211/2023, MR MANISH J SHAH for the Petitioner(s) SPECIAL CIVIL APPLICATION NOS : 20589/2022, 20743/2022, 20780/2022, 22379/2022, 22666/2022,....
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....NDING COUNSEL for the Respondent(s) SPECIAL CIVIL APPLICATION NOS : 20735/2022, 20758/2022, 20775/2022, 20869/2022, 20981/2022, 22340/2022, 22444/2022, MR VARUN K PATEL, SENIOR STANDING COUNSEL for the Respondent(s) COMMON ORAL JUDGMENT PER : HONOURABLE MR. JUSTICE BHARGAV D. KARIA)\ 1. Heard learned Senior Advocate Mr. Tushar Hemani with learned advocate Ms. Vaibhavi K. Parikh with learned advocate Mr. Parimalsinh Parmar, learned Senior Advocate Mr. S.N. Soparkar with learned advocate Mr. B.S. Soparkar, learned advocate Mr. Manish J. Shah, learned advocate Mr. Hardik Vora, learned advocate Ms. Shrunjal T. Shah, learned advocate Mr. Darshan B. Gandhi, learned advocate Ms. Nupur D. Shah, learned advocate Mr. Jimi S. Patel, learned advocate Mr. Hiren J. Trivedi for the petitioners and learned Senior Standing Counsel Ms. Maithili D. Mehta, learned Senior Standing Counsel Mr. Karan G. Sanghani and learned Senior Standing Counsel Mr. Varun K. Patel for the respondents. 2. The issue involved is identical in all these petitions and therefore, with the consent of the learned advocates for the respective parties, they have been heard ....
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....2.05.2021 26.07.2022 26 22444/2022 2015-2016 20.04.2021 24.05.2022 27 22666/2022 2015-2016 29.06.2021 26.07.2022 28 22709/2022 2015-2016 09.06.2021 24.05.2022 29 22732/2022 2015-2016 28.06.2021 19.05.2022 30 22735/2022 2015-2016 26.04.2021 30.05.2022 31 22736/2022 2015-2016 24.06.2021 25.05.2022 32 22737/2022 2015-2016 23.04.2021 25.05.2022 33 22771/2022 2015-2016 25.06.2021 27.05.2022 34 22775/2022 2015-2016 30.06.2021 26.05.2022 35 23207/2022 2015-2016 23.04.2021 28.05.2022 36 23210/2022 2015-2016 30.06.2021 28.05.2022 37 23213/2022 2015-2016 29.06.2021 26.05.2022 38 23214/2022 2015-2016 23.04.2021 25.05.2022 39 23231/2022 2015-2016 23.04.2021 25.05.2022 40 23247/2022 2015-2016 23.04.2021 28.07.2022 41 23248/2022 2015-2016 30.06.2021 26.05.2022 42 23264/2022 2015-2016 29.06.2021 30.07.2022 43 23266/2022 2015-2016 22.06.2021 26.05.2022 44 23862/2022 2015-2016 18.05.2021 26.05.2022 45 23921/20....
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....5/2023 2015-2016 16.06.2021 26.07.2022 86 2941/2023 2015-2016 18.06.2021 26.07.2022 87 2965/2023 2015-2016 29.06.2021 29.07.2022 88 2981/2023 2015-2016 27.04.2021 28.07.2022 89 2993/2023 2015-2016 29.06.2021 29.07.2022 90 4323/2023 2015-2016 20.04.2021 27.05.2022 91 4943/2023 2015-2016 07.04.2021 17.06.2022 92 5096/2023 2015-2016 06.05.2021 27.07.2022 93 5098/2023 2015-2016 24.06.2021 28.07.2022 94 5204/2023 2015-2016 30.06.2021 27.07.2022 95 5205/2023 2015-2016 30.06.2021 30.07.2022 96 5247/2023 2015-2016 17.06.2021 26.07.2022 97 5278/2023 2015-2016 31.05.2021 31.05.2022 98 5299/2023 2015-2016 07.04.2021 17.06.2022 99 5318/2023 2015-2016 29.04.2021 21.07.2022 100 5341/2023 2015-2016 20.04.2021 27.05.2022 101 5470/2023 2015-2016 28.06.2021 26.07.2022 102 6098/2023 2015-2016 24.04.2021 26.05.2022 103 6109/2023 2015-2016 24.04.2021 26.05.2022 104 6118/2023 2015-2016 24.04.2021 26.05.2022 105 ....
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.... (2024) 469 ITR 46 (SC) decided the issues raised with regard to delay as per the provisions of section 149 of the Act which has come into operation after 01.04.2021 as well as validity of sanction granted under section 155 of the Act. 11. During the course of hearing before the Hon'ble Apex Court, Revenue conceded to the effect that so far as Assessment Year 2015-2016 is concerned, Revenue could not have issued the notices under section 3(1) of TOLA as considering the time period as prescribed under section 149 of the Act with effect from 01.04.2021, three years would be over on 31.03.2019 which is prior to coming into force of TOLA and six years would be completed on 31.03.2022 which is after operation of TOLA. In such circumstances, notices for Assessment Year 2015-2016 are held to be invalid by Hon'ble Apex Court in case of Rajeev Bansal(supra). 12. The Hon'ble Apex Court followed the decision of Rajeev Bansal(supra) in case of Deepak Steel and Power Ltd vs. Central Board of Direct Taxes reported in [2025] 174 taxmann.com 144 (SC) and after recording the concession of the learned advocate for the department and in view of the concession given before the Apex Court by lear....
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....ll have to be dropped as they would not fall for completion during the period prescribed under the taxation and other laws (Relaxation and Amendment of certain Provisions Act, 2020). Nothing further is required to be adjudicated in this matter as the notices so far as the present litigation is concerned is dated 25.6.2021. 6. In view of the aforesaid, in such circumstances referred to above the original writ petition nos.2446 of 2023, 2543 of 2023 and 2544 of 2023 respectively filed before the High Court of Orissa at Cuttack stands allowed. 7. The impugned notice therein stand squashed and set aside. 8. The relief in terms of prayer (a) is granted. 9. The appeals stand disposed of in the above terms. 10. Pending application(s), if any, stand disposed of." 13. Similar orders are also passed by the Apex Court in the following cases: 1) Assistant Commissioner of Income Tax, Circle 19(1) and ors vs. Nehal Ashit Shah in Special Leave Petition (Civil) Diary No. 57209/2024; 2) The Income Tax Officer Ward 1(2) Jaipur vs. R.K.Build Creations Private Limited in Special Leave Petition (Civil) Diary No. 59625/2024. ....