2026 (7) TMI 566

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....026 - -<br>Income Tax<br>W.M.P.Nos.11235, 11236, 17266, 17267, 17268, 26129 of 2023, W.M.P.Nos.5084, 17230, 17232, 17234, 17824, 17825, 19800, 19803, 37647, 37648 of 2024 & W.M.P.Nos. 25855, 25857, 26402, 26405, 28185, 29104, 29105, 29344, 29346, 29353, 29355, 33550, 33552, 33565, 33566, 35064, 35066, 35689, 35690, 38686, 38689, 38691, 38692, 38694, 38870, 38871, 38872, 38873, 38874, 38876, 38881, 38885, 38887, 39036, 39038, 39171, 39173, 39174, 39273, 39276, 39279, 39280, 39281, 39282, 39285,39287, 39288, 39289, 39291, 39294, 39297, 39298, 39300, 39301, 39305, 39306, 39324, 39326, 39313, 39321, 39332, 39333, 39339, 39340, 39473, 39475, 39802, 39803, 51350, 51352 of 2025 Honourable Mr. Justice C. Saravanan For the Petitioner : Mr. S. ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.....06.2025 27.06.2025 &nbsp; 34684/ 2025 2019- 2020 &nbsp; &nbsp; &nbsp; 13.06.2025 13.06.2025 &nbsp; 34526/ 2025 2020- 2021 &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; 18.02.2025 35101/ 2025 2017- 2018 &nbsp; &nbsp; &nbsp; &nbsp; 18.06.2024 &nbsp; 35094/ 2025 2021- 2022 &nbsp; &nbsp; &nbsp; &nbsp; 06.06.2024 &nbsp; 34854/ 2025 2021- 2022 &nbsp; &nbsp; &nbsp; &nbsp; 28.03.2025 &nbsp; 35019/ 2025 2020- 2021 &nbsp; &nbsp; &nbsp; 30.06.2025 30.06.2025 &nbsp; 35095/ 2025 2016- 2017 &nbsp; &nbsp; &nbsp; &nbsp; 18.06.2024 &nbsp; 35097/ 2025 2018- 2019 &nbsp; &nbsp; &nbsp;....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... &nbsp; 01.04.2023 &nbsp; 31869/ 2025 2020- 2021 &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; 18.02.2025 31339/ 2025 2014- 2015 &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; 24.05.2023 29921/ 2025 2016- 2017 &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; 02.03.2024 29899/ 2025 2016- 2017 &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; 08.05.2023 27625/ 2025 2020- 2021 &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; 14.02.2025 25882/ 2025 2020- 2021 &nbsp; &nbsp; &nbsp; &nbsp; 27.03.2024 07.03.2025 46036/ 2025 2020- 2021 &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; 23.09.2025 25007/ 2025 2021/ 2022 &nbsp; &nbsp; &nbsp; ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....hallenged before the Hon'ble Supreme Court at the behest of the Income Tax Department. During the interregnum, Section 147A was inserted by the Finance Act, 2026, which came into force on 01.04.2026 with retrospective effect from 01.04.2021. 6. This Court has already examined the issue independently and had come to the conclusion in Ontivillu Gopidoss Jothilakshmi vs The Income Tax Officer and Another [W.P.(MD).No.13626 of 2024, dated 24.01.2025] holding that the Jurisdictional Assessing Officer had jurisdiction. There also, the challenge to the proceedings was made based on the decision of the Bombay High Court in Hexaware Technologies Limited v. Assistant Commissioner of Income Tax [(2024) 464 ITR 430]. 7. After Section 147A was ins....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....eyond what has been granted above. 26. We make it clear that we have not expressed any opinion on the merits of the controversy, including the validity, scope, effect, retrospectivity or applicability of the amended provisions, and all such questions are left open to be decided by the High Courts. 27. Finally, during the pendency of the writ petitions before the High Courts, there shall be an interim stay of further assessment/reassessment proceedings pursuant to the impugned notices, subject to such terms and conditions as may be imposed by the High Courts. 28. The High Courts are requested to decide the matters preferably by 30.09.2026. Learned counsel for the parties undertake to extend full cooperation to the ....