IN THE HIGH COURT OF JUDICATURE AT MADRAS

DATED : 03.9.2021

CORAM

THE HONOURABLE MR.JUSTICE T.S.SIVAGNANAM

AND

THE HONOURABLE MR.JUSTICE SATHI KUMAR SUKUMARA KURUP

WRIT APPEAL NO.2259 OF 2021

&

CMP.NOS.14396 & 14397 OF 2021

Indus Teqsite Private Ltd. (presently

known as Data Patterns India Pvt.

Ltd.) rep.by its Managing Director

Mr.S.Rangarajan

...Appellant/Petitioner

Vs

The Deputy Commissioner of

Income Tax, Company Circle II(3),

5^th Floor, Room No.513, Wanaparthy

Block, 121, Mahatma Gandhi Road,

Chennai-34.

...Respondent/Respondent

APPEAL under Clause 15 of the Letters Patent against the

order dated 16.6.2021 made in W.P.No.6543 of 2014.

Prayer in W.P.No.6543 of 2014:-

Writ Petition filed under Article 226 of the Constitution

of India praying to issue a Writ of Certiorari, to call for the

records on the file of the respondent as regards re-assessment

proceedings under section 147 of the Income Tax Act 1961, for

the AY 2006-07 pursuant to the impugned Notice under section 148

of the Income Tax Act 1961 (PAN : AAAC16684D/2006-07) dated

28.3.2013 and quash the impugned Notice under section 148 of the

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Income Tax Act 1961 (PAN : AAAC16684D/2006-07) dated 28.3.2013

issued by the respondent vis-a-vis re-assessment proceedings

under section 147 of the Income Tax Act 1961 for the AY 2006-07.

For Appellant

: Mr.Nithyaesh Natraj

For Respondent : Mr.Prabhu Mukunth Arunkumar, JSC

Judgment was delivered by T.S.SIVAGNANAM,J

We have heard Mr.Nithyaesh Natraj, learned counsel

appearing for the appellant and Mr.Prabhu Mukunth Arunkumar,

learned Junior Standing Counsel accepting notice for the

respondent.

2. This appeal filed by the appellant – assessee is

directed against the order dated 16.6.2021 in W.P.No.6543 of

2014, in which, the appellant sought to quash the reassessment

proceedings initiated by the respondent herein under Section 147

of the Income Tax Act, 1961 (for short, the Act) for the

assessment year 2006-07.

3. It is pertinent to note that the appellant – assessee

filed another writ petition in W.P.No.6542 of 2014 wherein the

assessee sought for the issuance of a Writ of Certiorari to

quash the order passed by the Central Board of Direct Taxes

(CBDT) in Instruction No.2/2009 dated 09.3.2009 read with

corrigendum to the instruction in so far as it related to 100%

Export Oriented Units under the Software Technology Parks (STP)

Scheme/Electronic Hardware Technology Parks (EHTP) Scheme.

4. Both the writ petitions were heard on the same day,

but were dismissed by two separate orders. As against the

dismissal of W.P.No. 6542 of 2014, the appellant – assessee has

filed W.A.No.2261 of 2021.

5. With regard to the order impugned before us, the

learned Single Judge dismissed W.P.No.6543 of 2014 on the ground

that W.P. No.6542 of 2014 filed by the appellant – assessee

challenging the said Instruction of the CBDT had been dismissed.

The correctness of the said order in W.P.No.6543 of 2014 has

been put to challenge in this writ appeal.

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6. At the very outset, we need to point out that the

reasons assigned by the learned Single Judge for dismissing

W.P.No.6543 of 2014 are not tenable. We support such a

conclusion with the following reasons :

W.P.No.6543 of 2014 was filed challenging the

reassessment proceedings under Section 147 of the Act. Though

the appellant – assessee stated that they filed a separate writ

petition challenging the said Instruction of the CBDT, the

reopening of assessment was challenged on other grounds as well

stating that the reasons assigned by the Assessing Officer in

his order dated 26.8.2013 could not be a basis for reopening the

assessment.

7. The assessee placed reliance on the decision of the

Hon'ble Supreme Court in the