M/s.LKS Gold House Private L vs The Deputy Commissioner of I

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2024 Supreme(Online)(MAD) 5231

IN THE HIGH COURT OF JUDICATURE AT MADRAS Reserved on 16.11.2023 Pronounced on 18.01.2024 CORAM THE HONOURABLE MR.JUSTICE C.SARAVANAN W .P.Nos.11630, 1 1633, 11635, 11636, 11638, 11644, 12018, 12021, 1 2686, 1 2688, 12691, 13114, 13117, 13119, 13125, 13129, 13142, 1 3432, 13436, 1 3438, 13442, 13443, 13489, 13494, 13500, 13504, 1 3602, 13609, 13616, 1 3619, 13625, 13771, 13775, 13781, 14379, 1 4384, 14387, 14391, 14918, 14927, 14929, 14930, 14934 & 16431 of 2023 and W.M.P.Nos.11535, 11536, 11544, 11545, 11546, 11551, 11552, 11554, 11539, 11542, 11547, 11548, 11549, 11550, 11555, 11556, 11557, 11870, 11871, 11872, 11874, 12468, 12470, 12479, 12481, 12485, 12486, 12897, 12900, 13107, 13108, 13116, 13117, 13120, 13121, 13123, 13124, 13113, 13115, 13169, 13170, 13172, 13173, 13174, 13175, 13176, 13177, 13277, 13279, 13280, 13282, 13285, 13286, 13291, 13292, 13293, 13300, 13301, 13304, 13305, 15806, 15807, 13445, 13446, 13447, 13449, 13452, 13453, 13885, 13887, 13891, 13893, 13898, 13899, 13904, 13905, 14509, 14512, 14515, 14524, 14525, 14526, 14521, 14522, 14523, 14530, 14534, 14518, 14519 and 14520 of 2023 W.P.No.11630 of 2023:-
M/s.LKS Gold House Private Limited, Represented by its Joint Managing Director, No.60, Usman Road, T.Nagar, Chennai – 600 017 PAN: AAACL7611F ... Petitioner Vs
1.The Deputy Commissioner of Income Tax, Central Circle – 3(3), Income Tax Department, 108, Mahatma Gandhi Road, Chennai – 600 034.
2. The Deputy Commissioner of Income Tax, Central Circle – 3(4), Income Tax Department, No.108, Mahatma Gandhi Road, Chennai – 600 034.
3. The Principal Commissioner of Income Tax (Central), Chennai – 1, Income Tax Department, 108, Mahatma Gandhi Road, Chennai – 600 034. ... Respondents Prayer: Petition filed under Article 226 of the Constitution of India to issue a Writ of Certiorari to call for the records of the Writ Petitioner on the file of the second respondent to quash the impugned order dated 31.03.2023 for the Assessment Year 2016-2017 in DIN & Order No.ITBA/AST/S/153C/2022-
2023/1051769918(1).
For Petitioners:
In W.P.Nos.11630, 11635, : Mr.A.S.Sriram
11644, 11633, 11636, 11638, 14918, 14934, 14930, 14927 &
14929 of 2023 In W.P.No.13139 of 2023 :Mr.J.D.Mistri for Mr.R.Sivaraman In W.P.Nos.12686, 12688, : Mr.R.Sivaraman
12691, 13142, 13432, 13438, 13442, 13443, 13436, 13602, 13609, 13616, 13619, 13625, 14379, 14384, 14387 & 14391 of 2023 In W.P.Nos.12018, 12021, :M/s.Vandana Vyas for
13771, 16431, 13775 & 13781 Mr.R.Sivaraman of 2023 In W.P.No.13114, 13117, :M/s.Hema Muralikrishnan
13119, 13125 & 13129 of 2023 In W.P.Nos.13489, 13494, : Mr.S.Ramamurthy
13500 & 13504 of 2023 For Respondents:
In all the cases :Mr.A.P.Srinivas, Senior Standing Counsel and Mr.A.N.R.Jayaprathap, Junior Standing Counsel

COMMON ORDER

By this common order all these writ petitions are being disposed of.

2. In these writ petitions, the respective petitioners have challenged the respective impugned Assessment Orders passed under Section 153C read with Section 143(3) of the Income Tax Act, 1961 and Scrutiny Assessment Orders passed under Section 143(3) of the Income Tax Act, 1961.

3. The details of the respective writ petitioners challenging the Impugned Orders are as under:-

Table 1:-

Sl. No	W.P. Nos.	Name of the Petitioners	Date of the I.Os.	AY	Provision under which the impugned I.O. have been passed
1.	11630 of 2023	M/s.LKS Gold House Private Limited	31.03.2023 2016-	2017	153C of the Income Tax Act, 1961.
2.	11635 of 2023	M/s.LKS Gold House Private Limited	31.03.2023 2017-	2018	153C of the Income Tax Act, 1961.
3.	11644 of 2023	M/s.LKS Gold House Private Limited	31.03.2023 2018-	2019	153C of the Income Tax Act, 1961.
4.	11633 of 2023	M/s.LKS Gold House Private Limited	31.03.2023 2019-	2020	153C of the Income Tax Act, 1961.
5.	11636 of 2023	M/s.LKS Gold House Private Limited	31.03.2023 2020-	2021	153C r.w.s 143(3) of the Income Tax Act, 1961
6.*	11638 of 2023	M/s.LKS Gold House Private Limited	31.03.2023 2021-	2022	143(3) of the Income Tax Act, 1961.
7.	12018 of Mr.Sunil Khetpalia		31.03.2023 2020-		153C r.w.s 143(3)

	2023			2021	of the Income Tax Act, 1961
8.*	12021 of 2023	Mr.Sunil Khetpalia	31.03.2023 2021-	2022	143(3) of the Income Tax Act, 1961.
9.	12686 of 2023	Shri.G.Rajendran	31.03.2023 2020-	2021	153C r.w.s 143(3) of the Income Tax Act, 1961.
10.	12688 of 2023	Shri.G.Rajendran	31.03.2023 2019-	2020	153C r.w.s 143(3) of the Income Tax Act, 1961
11.	12691 of 2023	Shri.G.Rajendran	31.03.2023 2021-	2022	153C r.w.s 143(3) of the Income Tax Act, 1961.
12.	13114 of 2023	Maneesh Parmar	31.03.2023 2017-	2018	153C r.w.s 143(3) of the Income Tax Act, 1961
13.	13117 of 2023	Maneesh Parmar	31.03.2023 2018-	2019	153C r.w.s 143(3) of the Income Tax Act, 1961
14.	13119 of 2023	Maneesh Parmar	31.03.2023 2019-	2020	153C r.w.s 143(3) of the Income Tax Act, 1961
15.	13125 of 2023	Maneesh Parmar	31.03.2023 2020-	2021	143(3) rws 153C of the Income Tax Act, 1961.
16. *	13129 of 2023	Maneesh Parmar	31.03.2023 2021-	2022	143(3) of the Income Tax Act, 1961.
17.	13142 of 2023	M/s.GRT Jewellers (India) Private Limted	31.03.2023 2017-	2018	153C r.w.s 143(3) of the Income Tax Act, 1961
18.	13432 of 2023	Shri.G.R.Ananthapadmanabhan	31.03.2023 2017-	2018	153C r.w.s 143(3) of the Income Tax Act, 1961
19.	13438 of 2023	Shri.G.R.Ananthapadmanabhan	31.03.2023 2019-	2020	153C r.w.s 143(3) of the Income Tax Act, 1961
20.	13442 of 2023	Shri.G.R.Ananthapadmanabhan	31.03.2023 2020-	2021	153C r.w.s 143(3) of the Income Tax Act, 1961

21.	13443 of 2023	Shri.G.R.Ananthapadmanabhan	31.03.2023 2021-	2022	153C r.w.s 143(3) of the Income Tax Act, 1961.
22.	13436 of 2023	Shri.G.R.Ananthapadmanabhan	31.03.2023 2018-	2019	153C r.w.s 143(3) of the Income Tax Act, 1961
23.	13489 of 2023	Muthusamy Goundar Palaniappan	29.03.2023 2017-	2018	153C r.w.s 143(3) of the Income Tax Act, 1961
24.	13494 of 2023	Muthusamy Goundar Palaniappan	29.03.2023 2018-	2019	153C r.w.s 143(3) of the Income Tax Act, 1961
25.	13500 of 2023	Muthusamy Goundar Palaniappan	30.03.2023 2020-	2021	153C r.w.s 143(3) of the Income Tax Act, 1961
26.	13504 of 2023	Muthusamy Goundar Palaniappan	29.03.2023 2019-	2020	153C r.w.s 143(3) of the Income Tax Act, 1961.
27.	13602 of 2023	M/s.Original Kerala Jewellers	31.03.2023 2017-	2018	153C r.w.s 143(3) of the Income Tax Act, 1961.
28.	13609 of 2023	M/s.Original Kerala Jewellers	31.03.2023 2018-	2019	153C r.w.s 143(3) of the Income Tax Act, 1961
29.	13616 of 202

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