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IN THE HIGH COURT OF JUDICATURE AT MADRAS
C.SARAVANAN
Jeans Brand Factory, Represented by its Partner S. Hemavathy – Appellant
Versus
Deputy Commissioner of Income Tax, Central Circle – 2(4), Chennai – Respondent
COMMON ORDER :
C. SARAVANAN, J.
By this Common Order, all these Writ Petitions are being disposed of.
2. In these Writ Petitions, the Petitioner has challenged the impugned Assessment Orders all dated 30.03.2023 passed for the Assessment Year 2016-2017, 2017-2018 and 2018-2019 under Section 144 read with Section 147 of the Income Tax Act, 1961.
3. The undisputed facts of the case are that for all the aforesaid Assessment Years, the Petitioner was issued with a Notice all dated 01.04.2021 under Section 148 of the Act under the old regime as in force till 31.03.2021.
4. These Section 148 Notices dated 01.04.2021 issued under the old regime as in force till 31.03.2021 ultimately culminated in the Assessment Orders dated 30.03.2022 for all the aforesaid Assessment Years against the Petitioner has preferred appeals before the Commissioner of Income Tax (Appeals) under Section 246A of the Act.
5. Meanwhile, the Hon’ble Supreme Court delivered its verdict in Union of India Vs. Ashish Agarwal., (2024) SCC Online SC 2693 on 04.05.2022, which was later clarified by the Hon’ble Supreme Court in Union of India Vs. Rajeev Bansal, 2024 SCC Online SC 2993.
6. In Paragraph No.28 from Ashish Agarwal case
Point of Law : Implementation/ clarified by Instruction issued by Ministry of Finance, Department of Revenue, Central Board of Direct Taxes, in exercise of powers under Section 119 of Act, 1961.
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