Judicial Analysis Court Copy Headnote Facts Arguments Court observation

2022 Supreme(Bom) 89

IN THE HIGH COURT OF JUDICATURE AT BOMBAY
K.R. SHRIRAM, N.J. JAMADAR, JJ.
Tata Communications Transformation Services Limited – Appellant
Versus
Assistant Commissioner of Income Tax 14(1) and Others – Respondents
Writ Petition No.1334 of 2021 With WP/1300/2021 With WP(L.)/19303/2021 With WP(L.) 19311/2021 With WP/2830/2021 With WP/3374/2021 With WP/3289/2021 With WP/2467/2021 With WP/2468/2021 With WP/2470/2021 With (940) WP/2037/2021, (941) WP/2242/2021, (942) WP/2326/2021, (943) WP/2327/2021, (944) WP/2330/2021, (945) WP/2333/2021, (946) WP/2531/2021, (947) WP/2578/2021, (948) WP/2650/2021, (949) WP/2664/2021, (950) WP/2703/2021, (951) WP/2742/2021, (952) WP/2749/2021, (953) WP/2930/2021, (954) WP/2946/2021, (955) WP/3279/2021, (956) WP/3281/2021, (957) WP/3295/2021, (958) WP/3316/2021, (959) WP/3489/2021, (960) WP/3537/2021, (961) WP/3749/2021, (962) WP/3762/2021, (963) WP/3934/2021, (964) WP/3936/2021, (965) WP/3939/2021, (966) WP/3940/2021, (967) WP/3943/2021 (968) WP/3965/2021, (969) WP/3172/2021, (970) WP/3678/2021, (971) WP/3566/2021, (972) WP/3584/2021, (973) WP/3567/2021, (974) WP/3565/2021, (975) WP/3575/2021, (976) WP(L.)/25606/2021, (977) WP(L.)/30142/2021, (978) WP(L.)/30201/2021, (979) WP(L.)/31306/2021, (980) WP(L.)/31332/2021, (981) WP(L.)/31339/2021, (982) WP (L.)/31350/2021, (984) WP(L.)/31364/2021, (985) WP(L.)/31442/2021, (986) WP (L.)/31645/2021, (987) WP(L.)/31647/2021, (988) WP(L.)/31648/2021, (989) WP(L.)/31669/2021, (990) WP(L.)/31677/2021, (991) WP (L.)/31769/2021, (992) WP(L.)/31775/2021, (993) WP(L.)/31810/2021, (994) WP(L.)/31826/2021, (995) WP(L.)/31841/2021, (996) WP/6/2022, (997) WP/7/2022, (998) WP/12/2022, (999) WP/18/2022, (1000) WP/20/2022, (1001) WP/21/2022 With WP/728/2022, With WP(L.)/4111/2022 With WP/174/2022, With WP/250/2022, With WP/14/2022, (1002) WP/22/2022, (1003) WP/24/2022, (1004) WP/29/2022, (1005) WP/42/2022, (1006) WP(L.)/43/2022, (1007) WP/44/2022, (1008) WP/48/2022, (1009) WP/50/2022, (1010) WP/59/2022, (1011) WP/77/2022, (1012) WP/108/2022, (1013) WP(L.)/109/2022, (1014) WP/112/2022, (1015) WP/126/2022, (1016) WP/127/2022, (1017) WP/128/2022, (1018) WP/133/2022, (1019) WP/136/2022, (1020) WP/137/2022 (1021) WP/143/2022, (1022) WP/144/2022, (1023) WP/147/2022, (1024) WP/149/2022, (1025) WP/158/2022, (1026) WP/159/2022, (1027) WP/160/2022, (1028) WP/161/2022, (1029) WP/162/2022, (1030) WP/169/2022, (1031) WP/172/2022, (1032) WP/173/2022, (1033) WP/177/2022, (1034) WP/179/2022, (1035) WP/184/2022, (1036) WP/187/2022, (1037) WP/188/2022, (1038) WP/189/2022, (1039) WP/190/2022, (1040) WP/192/2022, (1041) WP/196/2022, (1042) WP/197/2022, (1043) WP/198/2022, (1044) WP/201/2022, (1045) WP/208/2022, (1046) WP/212/2022, (1047) WP/215/2022, (1048) WP/217/2022, (1049) WP/218/2022, (1050) WP/219/2022, (1051) WP/233/2022, (1052) WP/234/2022, (1053) WP/239/2022, (1054) WP/242/2022, (1055) WP/244/2022, (1056) WP/245/2022, (1057) WP/253/2022, (1058) WP/256/2022, (1059) WP/260/2022, (1060) WP/262/2022, (1061) WP/263/2022, (1062) WP/270/2022, (1063) WP/274/2022, (1064) WP/275/2022, (1065) WP/279/2022, (1066) WP/280/2022, (1067) WP/281/2022, (1068) WP/282/2022, (1069) WP/287/2022, (1070) WP/289/2022, (1071) WP/290/2022, (1072) WP/292/2022, (1073) WP/298/2022, (1074) WP/300/2022, (1075) WP/301/2022, (1076) WP/302/2022, (1077) WP/303/2022, (1078) WP(L.)/303/2022, (1079) WP/304/2022, (1080) WP/306/2022, (1081) WP/307/2022, (1082) WP/308/2022, (1083) WP/309/2022, (1084) WP/312/2022, (1085) WP/314/2022, (1086) WP/315/2022, (1087) WP/323/2022, (1088) WP/324/2022, (1089) WP/328/2022, (1090) WP/330/2022, (1091) WP/332/2022, (1092) WP/335/2022, (1093) WP/337/2022, (1094) WP/338/2022, (1095) WP/348/2022, (1096) WP/356/2022, (1097) WP/362/2022, (1098) WP/370/2022, (1099) WP/375/2022, (1100) WP/377/2022, (1101) WP/383/2022, (1102) WP/394/2022, (1103) WP/395/2022, (1104) WP/396/2022, (1105) WP/398/2022, (1106) WP/400/2022, (1107) WP/405/2022, (1108) WP/407/2022, (1109) WP/412/2022, (1110) WP/413/2022, (1111) WP/414/2022, (1112) WP/417/2022, (1113) WP/418/2022, (1114) WP/421/2022, (1115) WP/422/2022, (1116) WP/427/2022, (1117) WP/430/2022, (1118) WP/432/2022, (1119) WP/436/2022, (1120) WP/450/2022, (1121) WP/458/2022, (1122) WP/460/2022, (1123) WP/461/2022, (1124) WP/470/2022, (1125) WP/472/2022, (1126) WP/473/2022, (1127) WP/479/2022, (1128) WP/481/2022, (1129) WP/484/2022, (1130) WP/488/2022, (1131) WP/489/2022, (1132) WP/494/2022, (1133) WP/496/2022, (1134) WP/497/2022, (1135) WP/498/2022, (1136) WP/499/2022, (1137) WP(L.)/502/2022 With WP/646/2022, (1138) WP/505/2022, (1139) WP/507/2022, (1140) WP/509/2022, (1141) WP/512/2022, (1142) WP/515/2022, (1143) WP/518/2022, (1144) WP/519/2022, (1145) WP/521/2022, (1146) WP/523/2022, (1147) WP/527/2022, (1148) WP/530/2022, (1149) WP/531/2022, (1150) WP/536/2022, (1151) WP/537/2022, (1152) WP/538/2022, (1153) WP/539/2022, (1154) WP/541/2022, (1155) WP/547/2022, (1156) WP/548/2022, (1157) WP/549/2022, (1158) WP/552/2022, (1159) WP/556/2022, (1160) WP/559/2022, (1161) WP/560/2022, (1162) WP/564/2022, (1163) WP/567/2022, (1164) WP/568/2022, (1165) WP/569/2022, (1166) WP/570/2022, (1167) WP/574/2022, (1168) WP/575/2022, With WP/558/2022 With WP/563/2022, (1169) WP/577/2022, (1170) WP/579/2022, (1171) WP/581/2022, (1172) WP/582/2022, (1173) WP/590/2022, (1174) WP/591/2022 With WP/595/2022 With WP/628/2022 (1175) WP/607/2022, (1176) WP/608/2022, (1177) WP/616/2022, (1178) WP/619/2022, (1179) WP/622/2022, (1180) WP/626/2022, (1181) WP/627/2022, (1182) WP/629/2022, (1183) WP/632/2022, (1184) WP/635/2022, (1185) WP/638/2022, (1186) WP/641/2022, (1187) WP/643/2022, (1188) WP/648/2022, (1189) WP/650/2022, (1190) WP/651/2022, (1191) WP/653/2022, (1192) WP/657/2022, (1193) WP/659/2022, (1194) WP/660/2022, (1195) WP/661/2022, (1196) WP/662/2022, (1197) WP/664/2022, (1198) WP/666/2022, (1199) WP (L.)/667/2022, (1200) WP/672/2022, (1201) WP/676/2022, (1202) WP/681/2022, (1203) WP/688/2022, (1204) WP/689/2022 With WP/673/2022, (1205) WP(L.)/692/2022, (1206) WP/693/2022, (1207) WP/702/2022, (1208) WP/706/2022, (1209) WP/707/2022, (1210) WP/709/2022, (1211) WP/711/2022, (1212) WP/713/2022, (1213) WP/714/2022, (1214) WP/716/2022, (1215) WP/717/2022, (1216) WP/718/2022, (1217) WP/719/2022, (1218) WP/723/2022, (1219) WP/724/2022, (1220) WP/725/2022, (1221) WP/726/2022, (1222) WP/727/2022, (1223) WP/729/2022, (1224) WP/731/2022, (1225) WP/738/2022, (1226) WP/739/2022, (1227) WP/745/2022, (1228) WP/749/2022, (1229) WP/755/2022, (1230) WP/758/2022, (1231) WP/761/2022, (1232) WP/763/2022, (1233) WP/765/2022, (1234) WP/767/2022, (1235) WP/769/2022, (1236) WP/770/2022, (1237) WP(L.)/770/2022, (1238) WP/773/2022, (1239) WP/774/2022, (1240) WP/776/2022, (1241) WP/777/2022, (1242) WP/781/2022, (1243) WP/792/2022, (1244) WP/795/2022, (1245) WP(L.)/814/2022, (1246) WP/823/2022, (1247) WP/826/2022, (1248) WP/832/2022, (1249) WP/833/2022, (1250) WP/838/2022, (1251) WP/840/2022, (1252) WP/842/2022, (1254) WP/872/2022, (1255) WP/998/2022, (1256) WP/880/2022, (1257) WP/882/2022, (1258) WP/889/2022, (1259) WP/893/2022, (1260) WP(L.)/897/2022, (1261) WP/903/2022, (1262) WP/911/2022, (1263) WP/912/2022, (1264) WP/918/2022, (1265) WP(L.)/920/2022, (1266) WP(L.)/935/2022, (1267) WP(L.)/936/2022, (1268) WP/940/2022, (1269) WP/959/2022 With WP/952/2022, (1270) WP/965/2022, (1271) WP(L.)/972/2022, (1272) WP/983/2022, (1273) WP/995/2022, (1274) WP/1006/2022, (1275) WP/663/2022, (1276) WP(L.)/1116/2022, (1277) WP(L.)/1323/2022, (1278) WP/710/2022, (1279) WP/698/2022, (1280) WP/741/2022, (1281) WP/867/2022, (1282) WP(L.)/1651/2022, (1283) WP(L.)/1652/2022, (1284) WP(L.)/1653/2022, (1285) WP/1034/2022, (1286) WP/818/2022, (1287) WP(L.)/1702/2022, (1288) WP(L.)/2058/2022, (1289) WP/881/2022, (1290) WP(L.)/2141/2022, (1291) WP(L.)/2154/2022, (1292) WP(L.)/2373/2022, (1293) WP(L.)/2386/2022, (1294) WP(L.)/2410/2022, (1295) WP/1003/2022, (1296) WP(L.)/2434/2022, (1297) WP/1057/2022, (1298) WP/997/2022, (1299) WP/1048/2022, (1300) WP/1049/2022, (1301) WP(L.)/2526/2022, (1302) WP(L.)/2527/2022, (1303) WP(L.)/2530/2022, (1304) WP/1033/2022, (1305) WP/921/2022, (1306) WP/1035/2022, (1307) WP(L.)/2595/2022, (1308) WP(L.)/2597/2022, (1309) WP(L.)/2621/2022, (1310) WP/922/2022, (1311) WP(L.)/2671/2022, (1312) WP(L.)/2811/2022, (1313) WP(L.)/3057/2022, (1314) WP(L.)/3092/2022, (1315) WP(L.)/3143/2022, (1316) WP(L.)/3151/2022, (1317) WP/845/2022, (1318) WP(L.)/3182/2022, (1319) WP(L.)/3221/2022, (1320) WP(L.)/3234/2022, (1321) WP(L.)/3235/2022, (1322) WP(L.)/3255/2022, (1323) WP(L.)/3279/2022, (1324) WP(L.)/33 22/2022, (1325) WP(L.)/3326/2022, (1326) WP(L.)/3365/2022, (1327) WP(L.)/3410/2022, (1328) WP(L.)/3411/2022, (1329) WP(L.)/3416/2022, (1330) WP(L.)/3418/2022, (1331) WP(L.)/3424/2022, (1332) WP(L.)/3428/2022, (1333) WP(L.)/3486/2022, (1334) WP/901/2022, (1335) WP/899/2022, (1336) WP/904/2022, (1337) WP/968/2022, (1338) WP/1031/2022, (1339) WP(L.)/3804/2022, (1340) WP(L.)/3838/2022, (1341) WP(L.)/3843/2022, (1342) WP(L.)/3914/2022, (1343) WP(L.)/3917/2022, (1344) WP(L.)/3918/2022, (1345) WP(L.)/3919/2022, (1346) WP(L.)/3921/2022, (1347) WP(L.)/3924/2022, (1348) WP(L.)/3928/2022, (1349) WP(L.)/3932/2022, (1350) WP(L.)/3945/2022, (1351) WP(L.)/3947/2022, (1352) WP(L.)/3952/2022, (1353) WP(L.)/3953/2022, (1354) WP(L.)/3966/2022, (1355) WP(L.)/4011/2022, (1356) WP(L.)/4013/2022, (1357) WP(L.)/4015/2022, (1358) WP(L.)/4035/2022, (1359) WP(L.)/4045/2022, (1360) WP(L.)/4072/2022, (1361) WP(L.)/4076/2022, (1362) WP(L.)/4124/2022, (1363) WP(L.)/4146/2022, (1364) WP(L.)/4357/2022, (1365) WP(L.)/4358/2022, (1366) WP(L.)/4469/2022, (1367) WP(L.)/4473/2022, (1368) WP(L.)/4474/2022, (1369) WP(L.)/4476/2022, (1370) WP(L.)/4479/2022, (1371) WP(L.)/4481/2022, (1372) WP(L.)/4484/2022, (1373) WP(L.)/4486/2022, (1374) WP(L.)/4544/2022, (1375) WP(L.)/4621/2022, (1376) WP(L.)/4625/2022, (1378) WP/1451/2021, (1379) WP/1475/2021, (1380) WP/1500/2021, (1381) WP/1501/2021, (1382) WP/1502/2021, (1383) WP/1503/2021, (1384) WP/1504/2021, (1385) WP/1512/2021, (1386) WP/1525/2021, (1387) WP/1528/2021, (1388) WP/1530/2021, (1389) WP/1533/2021, (1390) WP/1534/2021, (1391) WP/1555/2021, (1392) WP/1556/2021, (1393) WP/1577/2021 1394) WP/1587/2021, (1395) WP/1591/2021, (1396) WP/1597/2021, (1397) WP/1624/2021, (1398) WP/1626/2021, (1399) WP/1628/2021, (1400) WP/1629/2021, (1401) WP/1632/2021, (1402) WP/1633/2021, (1403) WP/1653/2021, (1404) WP/1663/2021, (1405) WP/1664/2021, (1406) WP/1668/2021, (1407) WP/1669/2021, (1408) WP/1670/2021, (1409) WP/1675/2021, (1410) WP/1699/2021, (1411) WP/1703/2021, (1412) WP/1718/2021, (1413) WP/1730/2021, (1414) WP/1732/2021, (1415) WP/1733/2021, (1416) WP/1735/2021, (1417) IA/1735/2021 IN WP/3260/2021, (1418) WP/1746/2021, (1419) WP/1753/2021, (1420) WP/1755/2021, (1421) WP/1796/2021, (1422) WP/1829/2021, (1423) WP/1891/2021, (1424) WP/1892/2021, (1425) WP/1896/2021, (1426) WP/1898/2021, (1427) WP/1991/2021, (1428) WP/1992/2021, (1429) WP/1994/2021, (1430) WP/1998/2021, (1431) WP/2002/2021, (1432) WP/2012/2021, (1433) WP/2017/2021, (1434) WP/2018/2021, (1435) WP/2024/2021, (1436) WP/2033/2021, (1437) WP/2052/2021, (1438) WP/2065/2021, (1439) WP/2070/2021, (1440) WP/2081/2021, (1441) WP/2098/2021, (1442) WP/2099/2021, (1443) WP/2100/2021, (1444) WP/2103/2021, (1445) WP/2105/2021, (1446) WP/2111/2021, (1447) WP/2112/2021, (1448) WP/2153/2021, (1449) WP/2198/2021, (1450) WP/2205/2021, (1451) WP/2208/2021, (1452) WP/2245/2021, (1453) WP/2251/2021, (1454) WP/2257/2021, (1455) WP/2307/2021, (1456) WP/2309/2021, (1457) WP/2317/2021, (1458) WP/2328/2021, (1459) WP/2332/2021, (1460) WP/2339/2021, (1461) WP/2380/2021, (1462) WP/2400/2021, (1463) WP/2402/2021, (1464) WP/2408/2021, (1465) WP/2416/2021, (1466) WP/2435/2021, (1467) WP/2438/2021, (1468) WP/2484/2021, (1469) WP/2485/2021, (1470) WP/2489/2021, (1471) WP/2493/2021, (1472) WP/2497/2021, (1473) WP/2499/2021, (1474) WP/2505/2021, (1475) WP/2507/2021, (1476) WP/2509/2021, (1477) WP/2510/2021, (1478) WP/2511/2021, (1479) WP/2516/2021, (1480) WP/2517/2021, (1481) WP/2520/2021, (1482) WP/2521/2021, (1483) WP/2527/2021, (1484) WP/2528/2021, (1485) WP/2530/2021, (1486) WP/2534/2021, (1487) WP/2536/2021, (1488) WP/2540/2021, (1489) WP/2541/2021, (1490) WP/2543/2021, (1491) WP/2548/2021, (1492) WP/2553/2021, (1493) WP/2557/2021, (1494) WP/2560/2021, (1495) WP/2570/2021, (1496) WP/2572/2021, (1497) WP/2573/2021, (1498) WP/2575/2021, (1499) WP/2576/2021, (1500) WP/2583/2021, (1501) WP/2587/2021, (1502) WP/2592/2021, (1504) WP/2604/2021, (1505) WP/2606/2021, (1506) WP/2608/2021, (1507) WP/2609/2021, (1508) WP/2612/2021, (1509) WP/2614/2021, (1510) WP/2629/2021, (1511) WP/2631/2021, (1512) WP/2632/2021, (1514) WP/2674/2021, (1515) WP/2677/2021, (1516) WP/2687/2021, (1517) WP/2704/2021, (1518) WP/2708/2021, (1519) WP/2720/2021, (1520) WP/2722/2021, (1521) WP/2725/2021, (1522) WP/2734/2021, (1523) WP/2754/2021 1524) WP/2855/2021, (1525) WP/2875/2021, (1526) WP/2898/2021, (1527) WP/2902/2021, (1528) WP/2905/2021, (1529) WP/2906/2021, (1530) WP/2945/2021, (1531) WP/2951/2021, (1532) WP/3061/2021, (1533) WP/3068/2021, (1534) WP/3070/2021, (1535) WP/3088/2021, (1536) WP/3095/2021, (1537) WP/3189/2021, (1538) WP/3226/2021, (1539) WP/3232/2021, (1540) WP/3237/2021, (1541) WP/3242/2021, (1542) WP/3244/2021, (1543) WP/3257/2021, (1544) WP/3262/2021, (1545) WP/3294/2021, (1546) WP 3306/2021, (1547) WP/3314/2021, (1548) WP/3325/2021, (1549) WP/3327/2021, (1550) WP/3329/2021, (1551) WP/3336/2021, (1552) WP/3352/2021, (1553) WP/3358/2021, (1554) WP/3371/2021, (1555) WP/3423/2021, (1556) WP/3429/2021, (1557) WP/3444/2021, (1558) WP/3448/2021, (1559) WP/3459/2021, (1560) WP/3468/2021, (1561) WP/3469/2021, (1562) WP/3470/2021, (1563) WP/3473/2021, (1564) WP/3494/2021, (1565) WP/3501/2021, (1566) WP/3503/2021, (1567) WP/3511/2021, (1568) WP/3532/2021, (1569) WP/3538/2021, (1570) WP/3539/2021, (1571) WP/3558/2021, (1572) WP/3600/2021, (1573) WP/3610/2021, (1574) WP/3643/2021, (1575) WP/3654/2021, (1576) WP/3655/2021, (1577) WP/3703/2021, (1578) WP/3711/2021, (1579) WP/3719/2021, (1580) WP/3759/2021, (1581) WP/3767/2021, (1582) WP/3772/2021, (1583) WP/3776/2021, (1584) WP/3790/2021, (1585) WP/3800/2021, (1586) WP/3803/2021, (1587) WP/3805/2021, (1588) WP/3808/2021, (1589) WP/3822/2021, (1590) WP/3831/2021, (1591) WP/3832/2021, (1593) WP/3839/2021, (1594) WP/3840/2021, (1595) WP/3870/2021, (1596) WP/3876/2021, (1598) WP/3881/2021, (1599) WP/3882/2021, (1600) WP/3883/2021, (1601) WP/3885/2021, (1602) WP/3891/2021, (1603) WP/3893/2021, (1604) WP/3895/2021, (1605) WP/3915/2021, (1606) WP/3949/2021, (1607) WP/3975/2021, (1608) WP/3354/2021, (1609) WP/3417/2021, (1611) WP/3359/2021, (1612) WP/3478/2021, (1613) WP/336/2022, (1614) WP/3441/2021, (1615) WP/3055/2021, (1616) WP/3037/2021, (1617) WP/3040/2021, (1618) WP/3038/2021, (1619) WP/3029/2021, (1620) WP/3034/2021, (1621) WP/3036/2021, (1622) WP/3033/2021, (1623) WP/3357/2021, (1624) WP/3328/2021, (1625) WP/3348/2021, (1626) WP/3724/2021, (1627) WP/278/2 022, (1628) WP/214/2022, (1629) WP/277/2022, (1630) WP/272/2022, (1631) WP/268/2022, (1632) WP/3382/2021, (1633) WP/3557/2021, (1634) WP/3425/2021, With WP/3461/2021, With WP/3465/2021, With WP/3457/2021, With WP/3454/2021, With WP/3458/2021, With WP/3103/2021, With WP/3144/2021, (1635) WP/3631/2021, (1636) WP/3431/2021, (1637) WP/3813/2021, (1638) WP/3551/2021, (1639) WP/3745/2021, (1640) WP/3046/2021, (1641) WP/3035/2021, (1642) WP/3621/2021, (1643) WP/3090/2021, (1644) WP/3651/2021, (1645) WP/3028/2021, (1646) WP/3637/2021, (1647) WP/3091/2021, (1648) WP/3030/2021, (1649) WP/3276/2021, (1650) WP/3158/2021, (1651) WP/3123/2021, (1652) WP/3195/2021, (1653) WP/3362/2021, With WP/3344/2021, (1654) WP/3405/2021, (1655) WP/3379/2021, (1656) WP/3392/2021, (1657) WP/3702/2021, (1658) WP/3386/2021, (1659) WP/3440/2021, (1660) WP(L.)/15815/2021, (1661) WP/3450/2021, (1662) WP (L.)/15837/2021, (1663) WP(L.)/15856/2021, (1664) WP/3646/2021, (1665) WP/3639/2021, (1666) WP/3268/2021, (1667) WP/587/2022, (1668) WP/3872/2021, (1669) WP/3871/2021, (1670) WP/3435/2021, (1671) WP/3171/2021, (1672) WP/3442/2021, (1673) WP/3505/2021, (1674) WP/3451/2021, (1675) WP/3340/2021, (1676) WP/3345/2021, (1677) WP/3346/2021, (1678) WP/3048/2021, (1679) WP/3194/2021, (1680) WP/3873/2021, (1681) WP/3052/2021, (1682) WP/3434/2021, (1683) WP/3290/2021, (1684) WP/3438/2021, (1685) WP/3031/2021, (1686) WP/3349/2021, (1687) WP/3333/2021, (1688) WP/3421/2021, (1689) WP/182/2022, (1690) WP/3032/2021, (1691) WP/3039/2021, (1692) WP/3296/2021, (1693) WP/232/2022, (1694) WP/3096/2021, (1695) WP/3045/2021, (1696) WP/3351/2021, (1697) WP/3297/2021, (1698) WP/181/2022, (1699) WP/186/2022, (1700) WP/183/2022, (1701) WP/3137/2021, (1702) WP/3107/2021, (1703) WP/3129/2021, (1704) WP/3121/2021, (1705) WP/3223/2021, (1706) WP/887/2022, (1707) WP/3225/2021, (1708) WP(L.)/16186/2021, (1709) WP/3228/2021, (1710) WP/3704/2021, (1711) WP/3125/2021, (1712) WP/3149/2021, (1713) WP/3720/2021, (1714) WP/3361/2021, (1715) WP/3100/2021, (1716) WP/3471/2021, (1717) WP/3716/2021, (1718) WP/3156/2021, (1719) WP/3606/2021, (1720) WP/3394/2021, (1721) WP/3396/2021, (1722) WP/3407/2021, (1723) WP/3411/2021, (1724) WP/3415/2021, (1725) WP/3406/2021, (1726) WP/3372/2021, (1727) WP/3373/2021, (1728) WP/3642/2021 With (1729) WP/3495/2021, (1730) WP/3682/2021, (1731) WP/3416/2021, (1732) WP/3369/2021, (1733) WP/3701/2021, (1734) WP/3389/2021, (1735) WP/3697/2021, (1736) WP/3388/2021, (1737) WP/3385/2021, (1738) WP/3403/2021, (1739) WP/3399/2021, (1740) WP/3521/2021, (1741) WP/3393/2021, (1742) WP/3381/2021, (1743) WP/3404/2021, (1744) WP/3402/2021, (1745) WP/3248/2021 With WP(L.)/16562/2021, (1746) WP/3578/2021 1747) WP/3175/2021, (1748) WP/3179/2021, (1749) WP/3274/2021, (1750) WP/3168/2021, (1751) WP/3188/2021, (1752) WP/3128/2021, (1753) WP/3322/2021, (1754) WP/3933/2021, (1755) WP/3173/2021, (1756) WP/3234/2021, (1757) WP/3217/2021, (1758) WP/3211/2021, (1759) WP/3240/2021, (1760) WP/3764/2021, (1761) WP/3216/2021, (1762) WP(L.)/16812/2021, (1763) WP/3420/2021, (1764) WP/3261/2021, (1765) WP/3355/2021, (1766) WP/3251/2021, (1767) WP/3258/2021, (1768) WP/3632/2021, (1769) WP/3559/2021, (1770) WP/3250/2021, (1771) WP/3252/2021, (1772) WP/3264/2021, (1773) WP/3253/2021, (1774) WP/3343/2021, (1775) WP/148/2022, With WP/3347/2021, (1776) WP/3366/2021, (1777) WP/3337/2021, (1778) WP/3334/2021, (1779) WP/3190/2021, (1780) WP/3356/2021, (1781) WP/3819/2021, (1782) WP/3384/2021, (1783) WP/3364/2021, (1784) WP/3689/2021, (1785) WP/3690/2021, (1786) WP/3718/2021, (1787) WP/3445/2021, (1788) WP/3455/2021, (1789) WP/3391/2021, (1790) WP/3409/2021, (1791) WP/3390/2021, (1792) WP/614/2022, (1793) WP/3408/2021, (1794) WP/3203/2021, (1795) WP/3630/2021, (1796) WP/3807/2021, (1797) WP/3205/2021 With WP/3212/2021, With WP/3204/2021, With WP/3231/2021, With WP/3233/2021, (1798) WP/3177/2021, (1799) WP/3176/2021, (1800) WP/3184/2021, (1801) WP/3187/2021, (1802) WP/3178/2021, (1803) WP/3170/2021, (1804) WP/3180/2021, (1805) WP(L.)/17719/2021, (1806) WP/3446/2021, (1807) WP/3165/2021, (1808) WP/3098/2021, (1809) WP/3210/2021, (1810) WP/3122/2021, (1811) WP/3112/2021, (1812) WP/3113/2021, (1813) WP/3118/2021, (1814) WP/3150/2021, (1815) WP/3101/2021, (1816) WP/3159/2021, (1817) WP/3102/2021, (1818) WP/3104/2021, (1819) WP/3139/2021, (1820) WP/3116/2021, (1821) WP/3126/2021, (1822) WP/3108/2021, (1823) WP/3145/2021, (1824) WP/3422/2021, (1825) WP/3255/2021, (1826) WP/3424/2021, (1827) WP/3023/2021, (1828) WP/3267/2021, (1829) WP/3432/2021, (1830) WP/3787/2021, (1831) WP/3413/2021, (1832) WP/3022/2021, (1833) WP/3249/2021, (1834) WP/3430/2021, (1835) WP/3245/2021, (1836) WP/3449/2021, (1837) WP/3259/2021, (1838) WP/3427/2021, (1839) WP(L.)/18098/2021, (1840) WP(L.)/18161/2021, (1841) WP(L.)/18169/2021, (1842) WP/3525/2021, (1843) WP/3552/2021, (1844) WP/3387/2021, (1845) WP(L.)/18183/2021, (1846) WP/3370/2021, (1847) WP/3368/2021, (1848) WP/3375/2021, (1849) WP/3717/2021, (1850) WP/3383/2021, (1851) WP/3380/2021, (1852) WP/3550/2021, (1853) WP(L.)/18209/2021, (1854) WP(L.)/18211/2021, (1855) WP(L.)/18212/2021, (1856) WP/3400/2021, (1857) WP/3378/2021, (1858) WP/3414/2021, (1859) WP/3401/2021, (1860) WP/3412/2021, (1861) WP/3398/2021, (1862) WP/3641/2021, (1863) WP/3395/2021, (1864) WP/3447/2021, (1865) WP/3439/2021, (1866) WP/3309/2021, (1867) WP/3304/2021, (1868) WP/3301/2021, (1869) WP/3310/2021, (1870) WP/3186/2021, (1871) WP/3185/2021, (1872) WP/3157/2021, (1873) WP/3119/2021, (1874) WP/3143/2021, (1875) WP/3124/2021, (1876) WP/3263/2021, (1877) WP/3397/2021 With WP/3265/2021, With WP/1765/2021, (1878) WP(L.)/18885/2021, (1879) WP/3530/2021, (1880) WP/3912/2021, (1881) WP/3629/2021, (1882) WP (L.)/19031/2021, (1883) WP(L.)/19069/2021, (1884) WP(L.)/19079/2021, (1885) WP(L.)/19084/2021, (1886) WP(L.)/19086/2021, (1887) WP/3191/2021, (1888) WP/3111/2021, (1889) WP/3114/2021, (1890) WP/3109/2021, (1891) WP/3110/2021, (1892) WP/3130/2021, (1893) WP/3120/2021, (1894) WP/3148/2021, (1895) WP/3141/2021, (1896) WP/3115/2021, (1897) WP/3151/2021, (1898) WP/3106/2021, (1899) WP/3146/2021, (1900) WP/3138/2021, (1901) WP/3099/2021 1902) WP/3097/2021, (1903) WP/3136/2021, (1904) WP/3133/2021, (1905) WP/3160/2021, (1906) WP/3152/2021, (1907) WP/3105/2021, (1908) WP/3117/2021, (1909) WP/3147/2021, (1910) WP/3214/2021, (1911) WP/3726/2021, (1912) WP/3667/2021, (1913) WP/2949/2021, (1914) WP/2953/2021, (1915) WP/3086/2021, (1916) WP/3025/2021, (1917) WP(L.)/20078/2021, (1918) WP/124/2022, (1919) WP/3507/2021, (1920) WP(L.)/20895/2021, (1921) WP/3512/2021, (1922) WP/3668/2021, (1923) WP/3591/2021, (1924) WP/3700/2021, (1925) WP/3634/2021, (1926) WP(L.)/21166/2021, (1927) WP(L.)/21173/2021, (1928) WP/3601/2021, (1929) WP/3573/2021, (1930) WP/3597/2021, (1931) WP/927/2022, (1932) WP/925/2022, (1933) WP/917/2022, (1934) WP/919/2022, (1935) WP/906/2022, (1936) WP/916/2022, (1937) WP/3669/2021, (1938) WP/3604/2021, (1939) WP/3582/2021, (1940) WP(L.)/27804/2021, (1941) WP(L.)/27815/2021, (1942) WP(L.)/27871/2021, (1943) WP(L.)/27948/2021, (1944) WP/246/2022, (1945) WP/617/2022, (1946) WP(L.)/28806/2021, (1947) WP(L.)/28838/2021, (1948) WP(L.)/28905/2021, (1949) WP(L.)/28908/2021, (1950) WP(L.)/28914/2021, (1951) WP(L.)/28917/2021, (1952) WP(L.)/29017/2021, (1953) WP/1030/2022, (1954) WP/1038/2022, (1955) WP/288/2022, (1956) WP/522/2022, (1957) WP/529/2022, (1958) WP/467/2022, (1959) WP(L.)/29939/2021, (1960) WP(L.)/30181/2021, (1961) WP/469/2022, (1962) WP/359/2022, (1963) WP/15/2022, (1964) WP/40/2022, (1965) WP/41/2022, (1966) WP/47/2022, (1967) WP/52/2022, (1968) WP/57/2022, (1969) WP/58/2022, (1970) WP/60/2022, (1971) WP(L.)/69/2022, (1972) WP/72/2022, (1973) WP/80/2022, (1974) WP/89/2022) With IPA(L.)/29847/2021) IN WP/89/2022, (1975) WP/106/2022, (1976) WP/111/2022, (1977) WP/125/2022, (1978) WP/130/2022, (1979) WP/166/2022, (1980) WP/170/2022, (1981) WP/194/2022, (1982) WP/202/2022, (1983) WP/247/2022, (1984) WP/255/2022, (1985) WP/326/2022, (1986) WP/339/2022, (1987) WP/344/2022, (1988) WP/352/2022, (1989) WP/354/2022, (1990) WP/355/2022, (1991) WP/357/2022, (1992) WP/392/2022, (1993) WP/397/2022, (1994) WP/441/2022, (1995) WP/447/2022, (1996) WP/675/2022, (1997) WP/474/2022, (1998) WP/475/2022, (1999) WP/665/2022, (2000) WP/682/2022, (2001) WP/485/2022, (2002) WP/486/2022, (2003) WP/487/2022, (2004) WP/686/2022, (2005) WP(L.)/523/2022, (2006) WP(L.)/524/2022, (2007) WP(L.)/526/2022, (2008) WP(L.)/531/2022, (2009) WP(L.)/534/2022, (2010) WP/535/2022, (2011) WP/542/2022, (2012) WP/551/2022, (2013) WP/553/2022, (2014) WP/576/2022, (2015) WP/600/2022, (2016) WP/601/2022, (2017) WP/602/2022, (2018) WP/603/2022, (2019) WP/604/2022, (2020) WP/605/2022, (2021) WP/610/2022, (2022) WP/697/2022, (2023) WP/631/2022, (2024) WP/633/2022, (2025) WP/636/2022, (2026) WP/637/2022, (2027) WP/640/2022, (2028) WP/649/2022, (2029) WP/652/2022, (2030) WP/655/2022, (2031) WP/855/2022, (2032) WP/801/2022, (2033) WP(L.)/713/2022, (2034) WP/720/2022, (2035) WP/865/2022, (2036) WP(L.)/721/2022, (2037) WP/721/2022, (2038) WP(L.)/732/2022, (2039) WP/753/2022, (2040) WP(L.)/790/2022, (2041) WP(L.)/858/2022, (2042) WP(L.)/879/2022, (2043) WP(L.)/882/2022, ( 2044) WP/933/2022, (2045) WP(L.)/934/2022, (2046) WP(L.)/957/2022, (2047) WP/979/2022, (2048) WP(L.)/984/2022, (2049) WP/1013/2022, (2050) WP/1015/2022, (2051) WP/1023/2022, (2052) WP/1024/2022, (2053) WP/1061/2022, (2054) WP/885/2022, (2055) WP(L.)/1124/2022, (2056) WP(L.)/1134/2022, (2057) WP/898/2022, (2058) WP(L.)/1466/2022, (2059) WP(L.)/1469/2022, (2060) WP(L.)/1478/2022, (2061) WP(L.)/1483/2022, (2062) WP(L.)/1552/2022, (2064) WP/896/2022, (2065) WP/897/2022, (2066) WP(L.)/1640/2022, (2067) WP(L.)/1645/2022, (2068) WP/812/2022, (2069) WP/810/2022, (2070) WP(L.)/1735/2022, (2071) WP(L.)/2137/2022, (2072) WP(L.)/2144/2022, (2073) WP(L.)/2210/2022, (2074) WP(L.)/2358/2022, (2075) WP(L.)/2369/2022, (2076) WP(L.)/2375/2022, (2077) WP(L.)/2387/2022, (2078) WP/870/2022, (2079) WP(L.)/2407/2022, (2080) WP(L.)/2429/2022, (2081) WP(L.)/2445/2022, (2082) WP(L.)/2578/2022, (2083) WP(L.)/2581/2022, (2084) WP(L.)/2586/2022, (2085) WP(L.)/3042/2022, (2086) WP(L.)/3048/2022, (2087) WP(L.)/3051/2022, (2088) WP(L.)/3052/2022, (2089) WP(L.)/3056/2022, (2090) WP(L.)/3074/2022, (2091) WP(L.)/3093/2022, (2092) WP(L.)/3147/2022, (2093) WP(L.)/3148/2022, (2094) WP(L.)/3150/2022, (2095) WP(L.)/3153/2022, (2096) WP(L.)/3157/2022, (2097) WP(L.)/3163/2022, (2098) WP(L.)/3170/2022, (2099) WP(L.)/3175/2022, (2100) WP(L.)/3180/2022, (2101) WP(L.)/3181/2022, (2102) WP(L.)/3183/2022, (2103) WP(L.)/3186/2022, (2104) WP(L.)/3213/2022, (2105) WP(L.)/3214/2022, (2106) WP(L.)/3217/2022, (2107) WP(L.)/3241/2022, (2108) WP(L.)/3319/2022, (2109) WP(L.)/3330/2022, (2110) WP(L.)/3331/2022, (2111) WP(L.)/3332/2022, (2112) WP(L.)/3356/2022, (2113) WP(L.)/3364/2022, (2114) WP(L.)/3368/2022, (2115) WP(L.)/3405/2022, (2116) WP(L.)/3417/2022, (2117) WP(L.)/3435/2022, (2118) WP(L.)/3940/2022. With Civil Appellate Jurisdiction Writ Petition No. 2899 of 2021 With WP/3750/2021 With WP/3751/2021 With WP/3479/2021 With WP/3480/2021 With WP/3481/2021 With WP/3482/2021 WP/3483/2021 With WP/3859/2021 With WP/3745/2021 With WP/3633/2021 With WP/3706/2021 With WP/3601/2021 With WP/3857/2021 With WP/3747/2021 With WP/3748/2021 With WP/3746/2021 With WP/4025/2021 With WP/4020/2021 With WP/3853/2021 With WP/4211/2021 With WP/4230/2021 With WP/4208/2021 With WP/4210/2021 With WP/4209/2021 With WP/4641/2021 With WP/4640/2021 With WP/5362/2021 With WP/5363/2021 With WP/4931/2021 With WP/5087/2021 With WP/4928/2021 With WP/4924/2021 With WP/5432/2021 With WP/5429/2021 With WP/7944/2021 With WP/7072/2021 With WP/7826/2021 With WP/9/2022 With WP/7928/2021 With WP/7925/2021 WP(ST.)/22383/2021 With WP/12/2022 With WP(ST.)/22706/2021 With WP(ST.)/22710/2021 With WP/11/2022 With (902) WP/3879/2021 With IA(ST)/2550/2022 IN WP/3879/2021, (903) WP/9561/2021 With WP/9562/2021, (904) WP/9565/2021, (905) WP/9569/2021 With WP/9570/2021, (906) WP/9571/2021) With WP/9574/2021 With WP/9575/2021 With WP/9573/2021, (907) WP/9583/2021 With WP/9582/2021, (908) WP/9584/2021, (909) WP(ST.)/47/2022, (910) WP(ST.)/255/2022, (911) WP/330/2022, (912) WP/498/2022, (913) WP(ST.)/566/2022, (914) WP/652/2022 With WP/450/2022 With WP/451/2022) With WP/453/2022, With WP/626/2022 With WP/638/2022, (915) WP/794/2022, (916) WP/824/2022, (917) WP/828/2022 With WP/825/2022 With WP/826/2022, With WP/827/2022, (918) WP/829/2022, With WP/830/2022, (919) WP/831/2022, (920) WP/834/2022, (921) WP(ST.)/862/2022, (922) WP(ST.)/863/2022, (923) WP (ST.)/882/2022, (924) WP(ST.)/1186/2022, (925) WP/1376/2022, (926) WP/1380/2022, (927) WP/1381/2022, (928) WP/1382/2022, (929) WP/1383/2022, (930) WP(ST.)/1700/2022, (931) WP(ST.)/2329/2022, (932) WP(ST.)/2330/2022, (933) WP(ST.)/2331/2022, (934) WP(ST.)/2430/2022, (935) WP(ST.)/3529/2022, (936) WP(ST.)/3643/2022, (937) WP(ST.)/3644/2022, (938) WP(ST.)/3663/2022, (939)WP(ST.)/3664/2022 Production Board (501) WP(ST.)/4702/2022, (502) WP/3288/2021, (503) WP(L.)/31788/2021, (504) WP/449/2022, (505) WP/757/2022, (506) WP/785/2022, (507) WP/807/2022, (508) WP/857/2022, (509) WP/863/2022, (510) WP/936/2022, (511) WP/943/2022, (512) WP/954/2022, (513) WP/981/2022, (514) WP/984/2022, (515) WP/987/2022, (516) WP/1008/2022, (517) WP/1018/2022, (518) WP/1020/2022, (519) WP/1027/2022, (520) WP/1028/2022, (521) WP/1040/2022, (522) WP/1044/2022, (523) WP/1082/2022, (524) WP/1087/2022, (525) WP/1095/2022, (526) WP(L.)/2851/2022, (527) WP(L.)/2965/2022, (528) WP (L.)/3472/2022, (529) WP(L.)/3757/2022, (530) WP(L.)/3894/2022, (531) WP(L.)/3926/2022, (532) WP/1125/2022, (533) WP(L.)/3958/2022, (534) WP(L.)/3960/2022, (535) WP(L.)/4033/2022, (536) WP(L.)/4043/2022, (537) WP/1108/2022, (538) WP(L.)/4051/2022, (539) WP(L.)/4064/2022, (540) WP (L.)/4065/2022, (541) WP(L.)/4070/2022, (542) WP(L.)/4071/2022, (543) WP(L.)/4075/2022, (544) WP(L.)/4079/2022, (545) WP(L.)/4102/2022, (546) WP(L.)/4157/2022, (547) WP(L.)/4252/2022, (548) WP(L.)/4256/2022, (549) WP(L.)/4257/2022, (550) WP(L.)/4262/2022, (551) WP(L.)/4335/2022, (552) WP (L.)/4342/2022, (553) WP(L.)/4343/2022, (554) WP(L.)/4344/2022, (555) WP(L.)/4475/2022, (556) WP(L.)/4477/2022, (557) WP(L.)/4554/2022, (558) WP(L.)/4568/2022, (559) WP(L.)/4607/2022, (560) WP(L.)/4639/2022, (561) WP(L.)/4696/2022, (562) WP(L.)/4698/2022, (563) WP(L.)/4829/2022, (564) WP (L.)/4843/2022, (565) WP(L.)/4876/2022, (566) WP(L.)/4900/2022, (567) WP(L.)/4917/2022, (568) WP(L.)/4942/2022, (569) WP(L.)/4946/2022, (570) WP(L.)/4949/2022, (571) WP(L.)/4957/2022, (572) WP(L.)/4958/2022, (573) WP(L.)/4962/2022, (574) WP(L.)/4970/2022, (575) WP(L.)/4971/2022, (576) WP (L.)/4973/2022, (577) WP(L.)/4980/2022, (578) WP(L.)/5042/2022, (579) WP(L.)/5063/2022, (580) WP(L.)/5064/2022, (581) WP(L.)/5067/2022, (582) WP(L.)/5071/2022, (583) WP(L.)/5074/2022, (584) WP(L.)/5075/2022, (585) WP(L.)/5088/2022, (586) WP(L.)/5110/2022, (587) WP(L.)/5236/2022, (588) WP (L.)/5239/2022, (589) WP(L.)/5241/2022, (590) WP(L.)/5242/2022, (591) WP(L.)/5244/2022, (592) WP(L.)/5247/2022, (593) WP(L.)/5248/2022, (594) WP(L.)/5249/2022, (595) WP(L.)/5250/2022, (596) WP(L.)/5251/2022, (597) WP(L.)/5252/2022, (598) WP(L.)/5266/2022, (599) WP(L.)/5270/2022, (600) WP (L.)/5276/2022, (601) WP(L.)/5288/2022, (602) WP(L.)/5289/2022, (603) WP(L.)/5292/2022, (604) WP(L.)/5294/2022, (605) WP(L.)/5305/2022, (606) WP(L.)/5318/2022, (607) WP(L.)/5321/2022, (608) WP(L.)/5322/2022, (609) WP(L.)/5324/2022, (610) WP(L.)/5330/2022, (611) WP(L.) 5367/2022, (612) WP(L.) 5382/2022, (613) WP(L.)/5383/2022, (614) WP(L.)/5385/2022, (615) WP(L.)/5433/2022, (616) WP/291/2022, (617) WP/329/2022, (618) WP/346/2022, (619) WP/365/2022, (620) WP/401/2022, (621) WP/415/2022, (622) WP/2253/2021, (623) WP/794/2022, (624) WP(L.)/2234/2022, (625) WP(L.)/5401/2022, (626) WP/3970/2021.
Decided on : 29-03-2022

Advocate Appeared:
For the Appellant :Mr. J.D. Mistri, Mr. Percy Pardiwalla, Mr. Firoze B. Andhyarujina, Mr. B.M. Chatterji, Dr. K. Shivaram, Senior Advocates with Mr. Tushar Hemani a/w. Mr. Madhur Agrawal, Mr. Harsh Kapadia Bhatt, Adv. Gunjan Kakkad, Mr. Raj Darak, Mr. P.C. Tripathi, Mr. Paras Savla, Mr. Harsh Shah, Mr. Pratik Poddar, Mr. Sukhsagar Syal, Mr. Jeet Kamdar, Mr. B.D. Damodar, Mr. Ajay Singh, Mr. K.K. Tiwari, Mr. Nishant Thakkar, Mr. Niraj Sheth, Mr. Harsh Kothari, Ms. Jasmin Amalsadvala, Ms. Aarti Sathe, Ms. Aasavari Kadam, Mr. Nitesh Joshi, Mr. Jitendra Jain, Mr. Niraj Sheth, Mr. Subhash S. Shetty, Mr. Gautam Thacker, Mr. Shreyash J. Shah, Ms. Kavita Singh, Ms. Benita Kapadia, Mr. Meit Sampat, Mr. Maneck Andhyarujina, Mr. Arshad Shaikh, Mr. Netaji Gawade, Mr. Akshay Udeshi, Mr. Rahul Hakani, Ms. Shashi Bekal, Ms. Neelam Jadhav, Mr. Harsh R. Kothari, Mr. Rana S. Singh, Mr. Nikhil Goel, Mr. Kamal Kant Thakur, Mr. Pradeep S. Jetly, Mr. Sameer Dalal, Mr. Prakash Shah, Mr. Durgaprasad Poojari, Mr. Jas Sanghavi, Mr. Viraaj Bhate, Ms. Neha Ahuja, Mr. Hiten Chande, Mr. Rajendra Singhvi, Mr. Dhrumil Shah, Mr. Roshan Gaud, Mr. Devagni Vastraj, Mr. Mahir Shah, Mr. Bharat Raichandani, Mr. Mahesh Raichandani, Ms. Dipti Palli, Mr. Rishabh Jain, Mr. Parth Jayant Bhatt, Mr. Mohd. Zain Khan, Mr. Faiyaz Khan, Mr. Dharmesh S. Jain, Mr. Shantibhushan Nirmal, Ms. Sneha Ramnathan, Mr. Arun Jain, Mr. Pankaj Toprani, Mr. Krupa Toprani, Mr. Madhur Agrawal, Mr. Suyash Gadre, Ms. Priyanka Bora, Ms. Apoorva Karmarkar, Ms. Rucha Surve, Ms. Fereshtre Sethna, Adv. Mrunal Parekh, Mr. Abhishek Tilak, Mr. Ameya Pant, Mr. Sumit Raghani, Mr. Faran Khan, Mr. Suraj Iyer, Ms. Gauri Joshi, Mr. Sankalp Sharma, Mr. Yahya Goghari, Mr. Mustafa Shabbir Shamim, Mr. Ved Jain, Mr. Sujit Lahoti, Mr. Pradeep Rajagopal, Ms. Drishti Shah, Ms. Rekha Rajagopal, Mr. Chirag Bhavsar, Mr. Suddhasattwa Roy, Mr. Yash Ghelani, Mr. Ayush P. Tiwari, Mr. Madhur Rai, Mr. Rajeev Panday, Mr. Ashish Kanojia, Mr. Rajesh Gupta, Mr. Rohan Deshpande, Ms. Farzeen Khambatta, Mr. Shreyas Shrivastava, Ms. Dishya Pandey, Mr. Vinod Santosh Kumar, Mr. Shanay Shah, Ms. Alefiyah S., Ms. Shreya Mohapatra, Mr. Karan Jain, Mr. Dhrumil Shah, Mr. Gopal Mundhra, Mr. Parth Parikh, Mr. Rahul Hakani, Dr. N. Shastri, Mr. Rajan Pillai, Ms. Priyanka Jain, Mr. Asadali Mazgaonwala, Mr. Kartikeya Desai, Ms. Sayli Shinde, Ms. Shobha H. Jagtiani, Mr. Gautam Thacker, Ms. Sneha Agicha, Ms. Anjali Jhawar, Mr. Zubin Behramkamdin, Mr. Yatin Malvankar, Mr. Dharan V. Gandhi, Mr. Durgaprasad Poojari, Mr. Jeet Gandhi, Mr. Shivam Dubey, Mr. Salil Kapoor, Mr. Jitendra Singh, Mr. Sumit Lalchandani, Ms. Ananya Kapoor, Ms. Soumya Singh, Mr. Sanat Kapoor, Ms. Pratibha Rupnawar, Mr. Kalpesh Turalkar, Ms. Samiksha Kanani, Mr. Mandar Vaidya, Mr. Manan Sanghai, Mr. Paarth Singh, Mr. Ranit Basu, Ms. Maitri Malde, Mr. Devendra Jain, Ms. Radha Halbe, Mr. Sanjeev M. Shah, Mr. Tanmay Phadke, Mr. Satish Mody, Ms. Aasifa Khan, Ms. Kavisha Shah, Mr. Nishit Gandhi, Ms. Akshita Bhandari, Mr. Ruturaj H. Gurjar, Mr. Prateek Jha, Mr. Muraleedharan, Mr. Atul K. Jasani, Mr. Sashi Tulsiyan, Mr. P.C. Tripathi, Mr. S.C. Tiwari, Ms. Rutuja N. Pawar, Ms. Hetal Laghave, Ms. Sneha Jethwa, Mr. Jayprakash Dhanuka, Mr. Mohit Saraogi, Mr. Vipul Shah, Mr. Prakul Khurana, Mr. Rajat Sharma, Mr. Uttam Rane, Mr. R.S. Padvekar, Mr. Tanzil R. Padvekar, Mr. Sumant R. Deshpande, Mr. Abhishek S. More, Mr. Bharat Jain, Mr. Divyanshu Agrawal, Mr. Omprakash Parihar, Mr. Arpan M. Rajput, Mr. B.V. Jhaveri, Mr. Abhishek Khandelwal, Mr. Jay Vora, Mr. Jay Rajesh Thakker, Mr. Rahul Agarwal, Ms. Aashvi Shah, Mr. Naresh Jain, Ms. Neha Anchlia, Mr. Mahaveer Jain, Ms. Niyati Mankad (Hakani), Ms. Pradnya G. Vairale, Mr. Deepak Tralshawala, Mr. Vishnu Hadade, Mr. Brijesh Pathak, Mr. S.S. Bedekar, Mr. Srihari Iyer, Ms. Latika Rungta, Mr. Balasaheb S. Yewale, Mr. Rahul Nerlekar, Mr. Vivek V. Khemka, Ms. Deepali Kamble, Dr. Avinash Poddar, Mr. Ajeet Manwani, Mr. Avinash Manwani, Adv. Fenil Bhatt, Ms. Deepa Khare, Adv. Ashwini Ankharao, Ms. Sanjana Muttath, Mr. Dinesh Ramesh Gulabani, Mr. Arvind Dhanraj Aswani, Mr. Mihir Naniwadekar, Mr. Suyog Bhave, Ms. Rucha Vaidya, Mr. Mitesh Parmar, Mr. K. Gopal, Ms. Neha Paranjpe, Mr. Om Kandalkar, Adv. Biju Joseph, Mr. Hardik Vashist, Adv. Taranjeet Phull, Ms. Chandni Tanna and Ms. Ritika Agarwal. With Federal and Company, Kanga & Company, Mr. Sameer Dalal, Mint and Confreres, Mr. Atul K. Jasani, Mr. Shreyash J. Shah, Ragini Singh & Associates, Sanjay Udeshi and Co., Ms. Priyanka Bora, Ms. Deepali Kamble, Mr. Kartik Rajashekhar, Ms. Monika Walve, PDS Legal, Lumiere Law Partners, Mr. Govind Javeri, Lex Services, UBR Legal Advocates, One Legal, Mr. Anil Agrawal, Profess Law Associates, Mr. Kartik Vig, PRH Juris Consults, Alathea Law, DMD Advocates, Agrud Partners, Ganesh & Co., White Knight Chamber, Shamim & Co., Sujit Lahoti & Associates, Ms. Rekha Rajagopal, Vis Legis Law Practice, M D Legal, PRS Legal, Yuktam Legal, Ms. Farzeen Khambatta, Mr. Dinesh Kumar Jain, Keystone Partners, Mr. Mohit Bhansali, D S Legal, Economic Laws Practice, Lex India Juris, Vaish Associates, Kartikeya & Associates, D M Harish & Co., Ms. Kaizeen Mistry, Mr. Kapil Hirani, Lloyd and Johnson, Vaish Associates, Law Experts and India Law Alliance for Petitioners-Assessees in respective matters.
For the Respondent:Mr. Anil C. Singh, a/w. Ms. Shehnaz V. Bharucha, Mr. Suresh Kumar, Mr. Sham V. Walve, Mr. Akhileshwar Sharma, Mr. Ashok Kotangle, Mr. Arvind Pinto (Senior Standing Counsel) a/w. Mr. Aditya Thakkar, Mr. Ankit Lohia, Mr. Varun Nathani, Mr. Dinesh Kukreja, Ms. Smita Thakur, Mr. Chaitanya Chavan, Mr. D.P. Singh, Ms. Mohinee Chougule, Ms. Krunali Satra and Mr. Arjun Gupta (Advocates) a/w. Mr. P.A. Narayanan, Ms. Mamta Omle, Ms. Swapna Gokhale, Mr. Pranil Sonawane, Mr. Vikas Khanchandani, Ms. P.S. Cardozo, Mr. Avadhesh Saxena and Mr. Vipul Bajapeyee, adv.

Point of Law: Time limit to issue notice under Section 148 of the Act for the Assessment Years 2015-2016 onwards was not expiring within the period for which Section 3(1) of Relaxation Act was applicable and, hence, Relaxation Act could never apply for these assessment years.

Headnote:
Constitution of India,1950 - Article 265 and 14 - Income Tax Act, 1961 - Sections, 147 , 148 to 153 , Sub-section (2) of 148 , 151 , 132 - - Finance Act, 2021 - Sections 2 to 88 - General Clauses Act, 1897 - Section 6 - Relaxation Act - Section 3(1) - Initiation of assessment proceedings - Notice on assessee requiring him to furnish - Depreciation allowance - Revenue has also filed reply in many petitions and many petitioners have also filed rejoinder - Since issues were identical - Cause of action of dispute arising in all these writ petitions purely being legal, i.e., on validity of assessment proceedings initiated against assessees under provisions of Act, as it existed with Taxation and Other Laws (Relaxation and Amendment of Certain Provisions) Act, 2020 - Assessing Officer, if he had reason to believe that any income chargeable to tax had escaped assessment for any assessment year, he could, subject to the provisions of Sections 148 to 153 of Act - Assess or reassess such income and also any other income chargeable to tax which had escaped assessment - As per Section 148 of Act - Assessing Officer had to serve a notice on assessee requiring him to furnish the return of his income.
Finding of the Court:
Reopening notices issued are bad in law even if one was to apply - Explanations seek to extend the applicability of erstwhile Sections 148, 149 and 151 - They do not cover Section 147, empowers revenue to reopen subject to Section 148 to 153, includes Section 148A - Relaxation Act is not applicable for Assessment Years 2015-2016 or any subsequent year and question of applicability of Notification Nos.20 and 38 of 2021 does not arise - Time limit to issue notice under Section 148 of the Act for Assessment onwards was not expiring within the period for which Section 3(1) of Relaxation Act – Court are in respectful agreement with reasons recorded and views taken by Allahabad High Court, Rajasthan High Court, Delhi High Court and Madras High Court, in cases referred hereinabove, and for reasons writ petitions listed above are disposed by allowing the same.
Result: Petitions disposed of

JUDGMENT :

K.R. Shriram, J.

Writ Petition No.1334 of 2021

1. This writ petition, along with other writ petitions listed today, have been filed by various assessees to challenge initiation of assessment proceedings under Section 148 of the Income Tax Act, 1961 (the Act) for different assessment years. All notices in these petitions for initiation of assessment proceedings have been issued after 1st April 2021.

2. Since substantial questions of law were involved, interim protection has been granted. Revenue has also filed reply in many petitions and many petitioners have also filed rejoinder. Since issues were identical, we did not insist on the Revenue filing a reply in each of the petitions.

3. The cause of action of dispute arising in all these writ petitions purely being legal, i.e., on the validity of the assessment proceedings initiated against assessees after 1st April 2021 under the provisions of the Act, as it existed before 1st April 2021, read with the Taxation and Other Laws (Relaxation and Amendment of Certain Provisions) Act, 2020 (the Relaxation Act) and the notifications issued thereunder, the peculiar facts or pleadings of each case, in our view, are not material to the adjudication of the issues involved.

4. We have heard the counsels led by Mr. Mistri, Mr. Pardiwalla, Mr. Andhyarujina and Mr. Chatterji for petitioners and Mr. Anil Singh, learned Additional Solicitor General of India for the Revenue.

5. Before we took up this matter, various High Courts have considered identical issue and except a Single Judge of the Chhattisgarh High Court in Palak Khatuja V/s. Union of India and Ors., 2021 (438) ITR 622 all other Courts have held that the notices, as issued by respondents under Section 148 of the Act post 1st April 2021, are bad in law. The other Courts, which have considered this issue, are the High Court of Allahabad (Division Bench) in Ashok Kumar Agarwal V/s. Union of India, (2021) 131 taxmann.com 22 (Allahabad). High Court of Delhi (Division Bench) in Mon Mohan Kohli V/s. Assistant Commissioner of Income Tax & Anr., (2021) 133 taxmann.com 166 (Delhi). High Court of Rajasthan (Single Judge) in Bpip Infra (P.) Ltd. V/s. Income Tax Officer, Ward 4(1), Jaipur, (2021) 133 taxmann.com 48 (Rajasthan) and High Court of Calcutta in Bagaria Properties and Investment Pvt. Ltd. and Anr. V/s. Union of India and Ors., W.P.O. No.244 of 2021 dated 17.01.2022 and Division Bench of Rajasthan High Court in Sudesh Taneja V/s. Income Tax Officer, Ward - 1(3), Jaipur and Anr., D.B. Civil Writ Petition No.969 of 2022 pronounced on 27.01.2022 and High Court of Madras (Division Bench) in Vellore Institute of Technology V/s. Central Board of Direct Taxes and Anr., Writ Petition No.15019 of 2021 dated 04.02.2022.

6. The provisions for reassessment to reopen the assessment under certain circumstances was amended by the Finance Act, 2021 with effect from 1st April 2021. Prior thereto, under Section 147 of the Act, the Assessing Officer, if he had reason to believe that any income chargeable to tax had escaped assessment for any assessment year, he could, subject to the provisions of Sections 148 to 153 of the Act, assess or reassess such income and also any other income chargeable to tax which had escaped assessment. As per Section 148 of the Act, before making such assessment or reassessment under Section 147 of the Act, the Assessing Officer had to serve a notice on the assessee requiring him to furnish the return of his income. Sub-section (2) of Section 148 provided that the Assessing Officer shall, before issuing any notice, record his reasons for doing so.

7. As per sub-section (1) of Section 149 read with Section 147 of the Act, if the assessment has been completed under Section 143(3) of the Act, no notice under Section 148 of the Act could be issued beyond a period of four years from the end of relevant assessment year unless the income chargeable to tax had escaped assessment for the reason of the failure on the part of the assesse

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2022 Supreme(Bom) 89

Point of Law: Time limit to issue notice under Section 148 of the Act for the Assessment Years 2015-2016 onwards was not expiring within the period for which Section 3(1) of Relaxation Act was applicable and, hence, Relaxation Act could never apply for these assessment years.

Cases Referred (16)