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HIGH COURT OF BOMBAY
SADRUDDIN TEJANI – Appellant
Versus
INCOME TAX OFFICER-CIRCLE – Respondent
WP 592/2021
IN THE HIGH COURT OF JUDICATURE AT BOMBAY
ORDINARY ORIGINAL CIVIL JURISDICTION
WRIT PETITION NO.611 OF 2021
WITH
WRIT PETITION NO.606 OF 2021
WITH
WRIT PETITION NO.626 OF 2021
WITH
WRIT PETITION NO.590 OF 2021
WITH
WRIT PETITION NO.612 OF 2021
WITH
WRIT PETITION NO.601 OF 2021
WITH
WRIT PETITION NO.638 OF 2021
WITH
WRIT PETITION NO.593 OF 2021
WITH
WRIT PETITION NO.592 OF 2021
WITH
WRIT PETITION NO.596 OF 2021
WITH
WRIT PETITION NO.625 OF 2021
Sadruddin Tejani
]
L-143, Maker Tower,
]
J D Somani Road, Cuffe Parade,
]
Mumbai 400 005.
]
..
Petitioner.
v/s.
1
Income Tax Officer – Circle 17(3)
]
(1), having office at Kautilya Bhavan,]
Bandra.
]
2
Principal Commissioner of Income ]
Tax 17 (Designated Authority under]
Direct Tax Vivad se Vishwas Act,
]
2020) having office at Room No.127,]
Kautilya Bhavan, Bandra.
]
..
Respondents.
Mr. K. Gopal with Ms. Neha Paranjape, Advocate for the Petitioner in all
the Petitions.
Mr. Sham Walve, for the Respondent in all the Petitions.
S.R.JOSHI
1 of 33
CORAM: SUNIL P. DESHMUKH &
ABHAY AHUJA, JJ.
RESERVED ON : 17th MARCH, 2021.
PRONOUNCED ON : 09th APRIL, 2021.
PER COURT:-
By these Petitions filed under Article 226 of the Constitution
of India, 1950, Petitioner is challenging the rejection of its declarations
filed on 18th November, 2020 under Section 4(1) of the Direct Tax Vivad-
Se-Vishwas Act, 2020 (“DTVSV” Act) for the eleven Assessment Years from
A.Y. 1988-89 to 1998-99.
2
Petitioner has filed these Petitions for the following reliefs :-
“(a) That this Hon’ble Court may be pleased to issue under Article
226 of the Constitution of India an appropriate direction order or a
writ including a writ in the nature of ‘Certiorari’ to call for the
records and verify the declaration filed under section 4(1) of the
DTVSV Act and direct the Respondent No.2 to accept the same;
(b) That the Hon’ble Court may be pleased to issue under Article
226 of the Constitution of India appropriate writ or order or
direction including a writ in the nature of ‘Mandamus’ directing the
Respondent No.2 to accept the declaration made by the Petitioner
on 18th November, 2020 under section 4(1) of the DTVSV Act;
(c)
That this Hon’ble Court may be pleased to issue under Article
226 of the Constitution of India an appropriate writ or order or
direction including a writ in the nature of ‘
Prohibition’ restraining
the Respondent No.2 disposing off the application filed under
section 264 of the Act and recover the outstanding disputed
demand thereunder”.
3
A sojourn into the facts will be helpful to appreciate the
controversy. Petitioner who is stated to be engaged in the business of retail
footwear under the shop name “Jolly Shoes”, has filed declarations in
Form-1 and undertaking in Form-2 in respect of each of the Assessment
Year from 1988-89 to 1997-98 under Section 4 (1) of the DTVSV Act on
18th November, 2020. However, the same has been rejected by updating
S.R.JOSHI
2 of 33
the status on the e-filing portal of the Petitioner on 30th January, 2021,
which shows the action on the DTVSV Forms filed by the Petitioner from
Assessment Year 1988-89 to 1997-98 as “Rejected”. Aggrieved by the
same, Petitioner is before us.
4
Petitioner had earlier filed returns of income for the
Assessment Years 1987-88 to 1998-99. Assessments for the Assessment
years 1987-88 to 1995-96 were reopened by issuance of notices under
Section 148 (1) of the Income Tax Act, 1961 (the Income Tax Act) and the
re-assessment proceedings were completed by passing of Assessment
Orders under Section 144 read with Section 147 of the Income Tax Act by
making additions on account of gross profit and unsecured loan. For the
Assessment Years 1996-97 to 1998-99, assessments were finalized under
Section 143(3) of the Income Tax Act. Pursuant to the said Assessment
Orders, Respondent No.1 raised following demands for those years by
issuing notice under Section 156 of the Income Tax Act:-
Assessment Year De
