Sridhar Lokesh v. Income Tax Officer

IN THE HIGH COURT OF JUDICATURE AT MADRAS

DATED: 28.11.2024

CORAM:

THE HON'BLE MR JUSTICE C. SARAVANAN and W.M.P.Nos.15816 and 15817 of 2022 Sridhar Lokesh

...Petitioner

Vs.

1.Income Tax Officer, Non-Corporate Ward-10(6), 121, Mahatma Gandhi Road, Nungambakkam, Chennai - 600 034.

2.The Principal Chief Commissioner of Income Tax, 121, Mahatma Gandhi Road, Nungambakkam, Chennai.

...Respondents

Prayer:Writ Petition filed under Article 226 of the Constitution of India, to issue a writ of certiorari to call for the records on the file of the Respondent and quash the impugned order under Section 148A(d) of the Act in PAN:ADDPL2229A dated 04.04.2022 in DIN & Notice No.ITBA/AST/F/148A/2022-23/1042464779(1) for the AY 2015-16 along with the impugned notice no.1 issued under Section 148A(b) of the Act in PAN:ADDPL2229A dated 23.03.2022 in DIN & Notice No.ITBA/AST/F/148A(SCN)/2021-22/1041356299(1) for the AY 2015-16 1/5

and the impugned notice No.2 under Section 148 of the Act in PAN:ADDPL2229A dated 04.04.2022 in DIN & Notice No.ITBA/AST/S/148_1/2022-23/1042466733(1) for the AY 2015-16. For Petitioner : Mr.N.V.Lakshmi For Respondents : Mr.V.Mahalingam Sr.Standing Counsel

ORDER

Heard Mr.N.V.Lakshmi, the learned counsel for the petitioner and Mr.V.Mahalingam, the learned Sr. Standing Counsel for the respondents. 2.The issue, as on date is covered by a decision of the Division Bench of the Bombay High Court in Hexaware Technologies Ltd. Vs. Assistant Commissioner of Income Tax [(2024) 162 taxmann.com 225 (Bombay)]. In paras 29 and 30, the Court has examined the issue in the light of the 1st and 3rd proviso to Section 149 of the Income Tax Act, 1961 as in force with effect from 01.04.2021. The 3rd proviso to Section 149 (1) is now the 5th proviso to Section 149 (1) with effect from 01.04.2023. 2/5

3. Although, the submissions made by the learned counsel for the respondents appears to be more attractive, I am bound by the decision of the Division Bench of the Bombay High Court in the above case, which had followed an earlier decision rendered in Godrej Industries Vs. The Assistant Commissioner of Income Tax and Ors. rendered on 28.02.2024. 4.In view of the above, this writ petition stands allowed. No costs. Connected Miscellaneous Petitions are closed. 28.11.2024 Index :

Yes/No Speaking/Non-Speaking Order :

Yes/No nst 3/5

To:

1.Income Tax Officer, Non-Corporate Ward-10(6), 121, Mahatma Gandhi Road, Nungambakkam, Chennai - 600 034.

2.The Principal Chief Commissioner of Income Tax, 121, Mahatma Gandhi Road, Nungambakkam, Chennai.

C. SARAVANAN , J.

4/5

nst and W.M.P.Nos.15816 and 15817 of 2022 28.11.2024 5/5