The scheme of amalgamation approved by the National Company Law Tribunal gives statutory force to enable the petitioners to file revised returns of income beyond the prescribed period, overriding Circular No.9 of 2015 and Rule 12(3) of the Income Tax Rules.

(Prayer in W.P.[MD]No.25314 of 2018: Writ Petition filed under Article 226 of the Constitution of India to issue Writ of Certiorarified Mandamus, calling for the records on the file of the respondent in PAN:AAJCS2658E/Circle 1/TRY/2016-17 dated 05.12.2018, recalling the notice issued by the respondent pursuant to the revised return filed by the petitioner and quash the same and direct the respondent to complete the assessment for the assessment year 2016-17 taking into account the revised return of income filed by the petitioner on 27.11.2018 and also the orders of the National Company Law Tribunal approving the scheme of arrangement and amalgamation.

W.P.[MD]No.25315 of 2018: Writ Petition filed under Article 226 of the Constitution of India to issue Writ of Certiorarified Mandamus, calling for the records on the file of the respondent in PAN:AAJCS2658E/Circle 1/TRY/2016-17 dated 17.12.2018 for the Assessment Year 2015-16, rejecting the revised return of income filed by the petitioner, quash the same and direct the respondent to recompute the income of the petitioners, in respect of AY 2015-16 based on revised return of income filed by the petitioner 27.11.2018 pursuant to the orders of the National Company Law Tribunal, approving the schemes of arrangement and amalgamation.

W.P.[MD]No.25317 of 2018: Writ Petition filed under Article 226 of the Constitution of India to issue Writ of Certiorarified Mandamus, calling for the records on the file of the respondent in PAN:AADCA9414C/Circle 1/TRY/2016-17 dated 05.12.2018, recalling the notice issued by the respondent pursuant to the revised return filed by the petitioner and quash the same and direct the respondent to complete the assessment for the assessment year 2016-17 taking into account the revised return of income filed by the petitioner on 27.11.2018 and also the orders of the National Company Law Tribunal approving the scheme of arrangement and amalgamation.

W.P.[MD]No.25318 of 2018: Writ Petition filed under Article 226 of the Constitution of India to issue Writ of Certiorarified Mandamus, calling for the records of the first respondent in order number PAN:AADCA9414C/Circle 1/TRY/2016-17 dated 17.12.2018 for the Assessment Year 2015-16, rejecting the revised return of income filed by the petitioner, quash the same and direct the respondent to recompute the income of the petitioners in respect of AY 2015-16 based on revised return of income filed by the petitioner on 27.11.2018 pursuant to the orders of the National Company Law Tribunal, approving the schemes of arrangement and amalgamation.)

1. The points for consideration in these Writ Petitions are as follows:

(a) Whether the scheme of amalgamation approved by the National Company Law Tribunal under Section 391 of the Companies Act permitting the respective petitioners to file a revised return of income, even beyond the prescribed period is binding on the income tax authorities if the revised return of income has been filed beyond the prescribed period as stipulated under Section 139(5) of the Income Tax Act, 1961.

(b) Whether the circular issued under Section 119(2)(b) of the Income Tax Act namely Circular No.9 of 2015 overrides the scheme of amalgamation approved by the National Company Law Tribunal under Section 391 of the Companies Act, permitting the respective petitioners to file the revised return of income after the due dates as prescribed under Section 139(5) of the Income Tax Act, 1961.

(c) Whether Rule 12(3) of the Income Tax Rules, which requires filing of revised return of income electronically is mandatory and whether there can be exceptions to the said Rule.

2. These batch of Writ Petitions have been filed challenging the impugned orders of the respondent, recalling the notice under Section 143(2) of the Income Tax Act, for the following reasons:

(a) The revised return of income was filed by the resp