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Madhya Pradesh High Court

Ayojan Food Creations P Ltd. Thr. ... vs Acit Central Circle Ujjain on 10 January, 2022

Author: Vivek Rusia

Bench: Vivek Rusia

                                                                               1                                  WP-524-2022
                                                     The High Court Of Madhya Pradesh
                                                               WP No. 524 of 2022
                                             (AYOJAN FOOD CREATIONS P LTD. THR. DIRECTOR SHRI SHAILENDRA GUPTA Vs ACIT CENTRAL
                                                                        CIRCLE UJJAIN AND OTHERS)

                                            Indore, Dated : 10-01-2022
                                                    Shri Ashish Goyal, learned counsel for the Petitioner.

                                                    Ms. Veena Mandlik, learned counsel for the Respondent Nos.1

and 2.

Learned counsel for the petitioner submits that the petitioner has challenged the Constitutionality of certain provisions of CBDT Notification No.20/2021 dated 31.03.2021 and Notification No.38/2021 dated 27.04.2021.

The similar challenge to Constitutionality of these provisions is made before the various High Courts. The High Court of Delhi in WP(C) No.6442/2021 & CM APPL.20217/2021 (Mudra Finance Limited vs. Income Tax Officer Ward 17(1), Delhi & in WP (C) No.6176/2021 (Mon Mohan Kholi vs. Assistant Commissioner of Income Tax & Anr.), High Court of Bombay in WP No.1334/2021 (Tata Communications Transformation Services Limited vs. Assistant Commissioner of Income Tax 14(1)(2), Mumbai & Others and High Court of Calcutta in WPO No.244/2021 (Bagaria Properties and Investments Private Limited & Anr. vs. Union of India and Others) have entertained the similar petitions and granted interim protection to the petitioners therein.

Learned counsel for the respondents prayed for time to file reply but did not dispute the aforesaid contentions of learned counsel for the petitioner that similar petitions have been entertained by other High Courts and interim protection has been granted.

Considering the aforesaid, the respondents are permitted to file REENA JOSEPH Date: 2022.01.10 18:14:17 IST 2 WP-524-2022 reply within six weeks.

Till the next date of hearing, no coercive action shall be taken against the petitioner pursuant to the impugned notifications in this matter.

List the matter thereafter for analogous hearing along with W.P. No.12912/2021.

                                                  (VIVEK RUSIA)                       (RAJENDRA KUMAR (VERMA))
                                                      JUDGE                                    JUDGE

                                             RJ




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  SAN                  REENA JOSEPH
                       Date: 2022.01.10
                       18:14:17 IST