Bombay High Court
Tata Communications Transformation ... vs Assistant Commissioner Of Income Tax ... on 2 August, 2021
Bench: K.R.Shriram, Abhay Ahuja
Digitally
signed by
GAURI AMIT
GAURI GAEKWAD 1/3 44.WP-1334-21.doc
AMIT Date:
GAEKWAD 2021.08.04
11:17:57
+0530
IN THE HIGH COURT OF JUDICATURE AT BOMBAY
ORDINARY ORIGINAL CIVIL JURISDICTION
WRIT PETITION NO.1334 OF 2021
Tata Communications Transformation
Services Limited ....Petitioner
V/s.
Assistant Commissioner of Income Tax
14 (1) (2) and Ors. ....Respondents
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Mr. J. D. Mistri, Senior Advocate i/b. Mr. Harsh M. Kapadia for petitioner. Mr. Suresh Kumar for respondents.
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CORAM : K.R.SHRIRAM, & ABHAY AHUJA, JJ DATED : 2nd AUGUST 2021 P.C. :
1 Mr. Mistri seeks leave to amend a prayer and tenders draft amendment, which is taken on record and marked "X" for identification. 2 Leave to amend granted. Amendment to be carried out and copy of the amended petition to be served within one week from today. 3 Should respondents wish to file a reply/additional reply, they may do so and serve a copy thereof within four weeks thereafter. 4 This is a petition impugning notice issued under Section 148 of the Income Tax Act, 1961 as amended and notifications/circulars issued thereunder. By these notifications/circulars, the Income Tax Act has been amended and certain time limits prescribed under the Act has been extended. According to petitioner, the extension of time limit granted under Gauri Gaekwad 2/3 44.WP-1334-21.doc The Taxation and Other Laws (Relaxation and Amendment of Certain Provisions) Act, 2020 is ultra vires and respondents cannot unilaterally extend the time period for issuing reopening notices under Section 148. 5 There are various other petitions which have been filed and the Court has been pleased to direct notice to respondents and Attorney General for India and one of the lead matter is Writ Petition No.1334 of 2021 - Tata Communications Transformation Services Limited V/s. Assistant Commissioner of Income Tax 14 (1) 2, Mumbai and others. 6 This petition also requires to be considered. Therefore, petition admitted.
Rule.
Rule made returnable on 13th September 2021. 4 Till next date, no further action be taken on the impugned notices/circulars qua petitioner. 5 Notice be also issued to the office of the Attorney General for India.
6 Reply to be filed and copy served on or before 30 th August 2021. Since there are many petitions, which are almost identical to the issue in the present petition, respondents are expected to file the reply within the time prescribed above. Rejoinder, if any, to be filed and copy served on or before 6th September 2021.
Gauri Gaekwad
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7 Ad-interim, if any, to continue until further orders.
(ABHAY AHUJA, J.) (K.R. SHRIRAM, J.)
Gauri Gaekwad