C O M M O N O R D E R

This batch of Writ Petitions has been filed by Agni Estates and Foundations Private Ltd. The following Writ Petitions challenge notices, all dated 22.12.2021 issued under the provisions of the Income Tax Act, 1961 (in short ‘Act’) and seek a prohibition as against the Income Tax Department from passing orders of assessment.

2. Technically, the above writ petitions are infructuous in so far as they have culminated in orders of assessment, all dated 28.01.2022, passed under Section 153A read with Section 143(3) of the Act, challenged in the following Writ Petitions:

3. The following Writ Petitions challenge penalty orders under Section

271(1)(c) of the Act, all dated 27.07.2022.

4. The following Writ Petitions challenge penalty orders under Section 271B of the Act, all dated 27.07.2022.

8. 21385 of 2022 2018-19 9. 21396 of 2022 2019-20

5. The premises of the petitioner had been subject to a search u/s 132 of the Act on 05.07.2018 and notices u/s 153A had been issued pursuant to the same. The petitioner challenged those notices in an earlier round of litigation unsuccessfully, and those writ petitions had come to be dismissed on 17.03.2021. Pending those writ petitions, the petitioner had enjoyed interim protection for a substantial length of time. While disposing those writ petitions, this court directed the revenue to proceed to complete the assessments and orders had come to be passed on 29.01.2022 impugned now.

6. The challenge to the assessments raise one legal issue which goes to the root of the matter, relating to the bar of limitation. It would hence be appropriate to decide this issue first as it would determine the validity or otherwise of the assessments as well as other proceedings, such as penalty proceedings that are consequential to the assessments. In fact, no other submissions have been advanced by learned counsel before me, save on the aspect of limitation. Hence, those Writ Petitions are taken up at the first instance.

7. The main ground challenging orders of assessment for Assessments Years (AYs) 2011-12 to 2019-20 is the bar of limitation and inter alia, the batch of 9 assessment years can be divided into two. AY 2011-12, 2012-12 and 2019-20 constitute the first batch, as in these years, there was no challenge by way of writ petitions initially. It is only in the other cases that writ petitions were filed and interim protection granted, being AYs 13-14 to AY 18-19, constituting the second batch.

8. Limitation is to be computed in terms of Section 153B, read with the Explanation thereunder and the extension provided by the Taxation and Other Laws (Relaxation and Amendment of Certain Provisions) Act, 2020 (in short ‘TOLA’). Section 153B and the Explanation, to the extent to which it is relied upon by the revenue, are extracted below:

Time limit for completion of assessment under section 153A

153B. (1) Notwithstanding anything contained in section 153, the Assessing officer shall make an order of assessment or reassessment-

(a)