M/S.PANKAJA KASTURI HERBALS INDIA PVT. LTD., vs. THE ASSISTANT COMMISSIONER OF INCOME TAX,

WP(C)/28785/2023HC KeralaKLHC01062868202319 December 2023Author: HONOURABLE MR. JUSTICE D. K. SINGH14 pages

AI SummaryPartly Allowed

What did the High Court hold?

The High Court of Kerala, in these writ petitions, has followed the judgment of the Division Bench of the Madras High Court in M/s Jain Metal Rolling Mills v. Union of India. Consequently, the Court has read down Section 245C(5) of the Income Tax Act, 1961, by removing the retrospective last date of February 1, 2021, and substituting it with March 31, 2021. This amendment also impacts the eligibility date mentioned in the impugned circular dated September 28, 2021, which is now also to be considered as March 31, 2021. All applications, including those arising between February 1, 2021, and March 31, 2021, are to be deemed pending applications for consideration by the Interim Board. Orders rejecting applications solely on the ground that they did not have a case pending as on January 31, 2021, are set aside. Such applications are to be deemed pending and dealt with on merits in accordance with law. The impugned orders are set aside, and the cases are remitted back to the competent respondent for fresh decisions.

What were the facts?

These writ petitions were filed by M/s. Pankaja Kasturi Herbals India Pvt. Ltd. and Hailstone Innovations Pvt. Ltd., along with their Managing Directors, challenging various orders passed by the Assistant Commissioner of Income Tax and Deputy Commissioner of Income Tax. The petitioners are aggrieved by the rejection of their applications for settlement before the Interim Board for Settlement. The core of the dispute revolves around the interpretation of the amended Section 245C(5) of the Income Tax Act, 1961, and the eligibility criteria for settlement applications, particularly concerning the retrospective date stipulated for pending cases. The petitioners contend that the amended provisions and related circulars unfairly exclude them from the settlement scheme.

What were the issues?

1. Whether Section 245C(5) of the Income Tax Act, 1961, as amended by the Finance Act, 2021, which introduced a retrospective cut-off date of February 1, 2021, for pending cases eligible for settlement, is valid and applicable to the petitioners' applications. Assessee's contention: The petitioners argue that the retrospective application of the cut-off date is arbitrary and excludes genuine cases that should be eligible for settlement. They rely on the principle that beneficial provisions should be interpreted liberally. Revenue's contention: The revenue likely defends the validity and applicability of the amended Section 245C(5) and the circulars issued thereunder, asserting that the legislature intended to set a specific period for settlement applications.

Which sections of the Income-tax Act were involved?

245C(5)

AI-generated summary — verify with the full judgment below

Heard together (3 matters)

WP(C) NO. 28785 OF 2023

WP(C).26130/2023

WP(C) NO. 30919 OF 2023

Read from the judgment's own cause title. This page is filed under one of them.

TUESDAY, THE 19TH DAY OF DECEMBER 2023 / 28TH AGRAHAYANA, 1945 WP(C) NO. 28785 OF 2023 PETITIONER/S: 1 M/S.PANKAJA KASTURI HERBALS INDIA PVT. LTD., KASTURI, POOVACHAL, THIRUVANANTHAPURAM REPRESENTED BY ITS MANAGING DIRECTOR, DR. J.HAREENDRAN NAIR, PIN - 695575 2 DR.J.HAREENDRAN NAIR, AGED 60 YEARS KASTURI, POOVACHAL, THIRUVANANTHAPURAM, PIN - 695575 BY ADVS. ANIL D. NAIR TELMA RAJU AADITYA NAIR RESPONDENT/S: 1 THE ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, AAYAKAR BHAVAN, 1ST FLOOR, KOWDIAR, THIRUVANATHAPURAM, PIN - 695003 2 DEPUTY COMMISSIONER OF INCOME TAX CIRCLE-1(1), AAYAKAR BHAVAN, 1ST FLOOR, KOWDIAR, THIRUVANATHAPURAM, PIN - 695003 BY ADVS. NAVANEETH.N.NATH, CGC SUSIE B VARGHESE THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 19.12.2023, ALONG WITH WP(C).26130/2023, 30919/2023, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

WP(C) NO. 26130 OF 2023 PETITIONER/S:

HAILSTONE INNOVATIONS PVT. LTD, DOOR NO. 4/381 B, AYYANKUNNU PO, MUNDUR, THRISSUR, KERALA-680541, REPRESENTED BY ITS MANAGING DIRECTED MR. R.J. WILLIAMS. 2 R.J. WILLIAMS, VELLOTTINGAL HOUSE, ANTONY ROAD, OLLUR, THRISSUR, KERALA, PIN - 680306 BY ADVS. ANIL D. NAIR TELMA RAJU AADITYA NAIR RESPONDENT/S: 1 THE ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE 1,KANDOMKULATHY TOWERS INCOME TAX OFFICE OPPOSITE MAHARAJAS COLLEGE GROUND,KOCHI, PIN - 682001 2 UNION OF INDIA, REPRESENTED BY ITS SECRETARY, DEPARTMENT OF REVENUE, MINISTRY OF FINANCE, NORTH BLOCK, NEW DELHI, PIN - 110001 3 INTERIM BOARD FOR SETTLEMENT, IBS-2, LOK NAYAK BHAWAN, KHAN MARKET, NEW DELHI, PIN - 110003 THIS WRIT PETITION (CIVIL) HAVING COME UP FOR FOLLOWING:

WP(C) NO. 30919 OF 2023 PETITIONER/S:

HAILSTONE INNOVATIONS PVT. LTD. , DOOR NO. 4/381 B, AYYANKUNNU PO MUNDUR, THRISSUR, KERALA, REPRESENTED BY ITS MANAGING DIRECTED MR. R.J. WILLIAMS, PIN - 680541 2 R.J. WILLIAMS, VELLOTTINGAL HOUSE, ANTONY ROAD, OLLUR, THRISSUR, KERALA, PIN - 680306 BY ADVS. ANIL D. NAIR TELMA RAJU AADITYA NAIR RESPONDENT/S: 1 THE ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE 1,KANDOMKULATHY TOWERS INCOME TAX OFFICE,OPPOSITE MAHARAJAS COLLEGE GROUND KOCHI, PIN - 682001 2 UNION OF INDIA, REPRESENTED BY ITS SECRETARY ,DEPARTMENT OF REVENUE, MINISTRY OF FINANCE,NORTH BLOCK, NEW DELHI, PIN - 110001 3 INTERIM BOARD FOR SETTLEMENT, IBS-2, LOK NAYAK BHAWAN, KHAN MARKET, NEW DELHI, PIN - 110003 BY ADV NAVANEETH.N.NATH THIS WRIT PETITION (CIVIL) HAVING COME UP FOR FOLLOWING:

WP(C) NO. 25867 OF 2023 PETITIONER/S: M/S. PANKAJA KASTURI HERBALS INDIA PVT. LTD., KASTURI, POOVACHAL, THIRUVANANTHAPURAM 695 575, REPRESENTED BY ITS MANAGING DIRECTOR, DR. J HAREENDRAN NAIR BY ADVS. ANIL D. NAIR TELMA RAJU AADITYA NAIR RESPONDENT/S: 1 DEPUTY COMMISSIONER OF INCOME TAX CIRCLE-1(1), AAYAKAR BHAVAN, 1ST FLOOR, KOWDIAR, THIRUVANATHAPURAM, PIN - 695003 2 THE ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, AAYAKAR BHAVAN, 1ST FLOOR, KOWDIAR, THIRUVANATHAPURAM, PIN - 695003 3 UNION OF INDIA, REPRESENTED BY ITS SECRETARY DEPARTMENT OF REVENUE, MINISTRY OF FINANCE NORTH BLOCK, NEW DELHI, PIN - 110001 4 INTERIM BOARD FOR SETTLEMENT, IBS-2, LOK NAYAK BHAWAN, KHAN MARKET, NEW DELHI, PIN - 110003 BY ADV JOSE JOSEPH, SC, INCOME TAX DEPARTMENT, KERALA THIS WRIT PETITION (CIVIL) HAVING COME UP FOR FOLLOWING:

JUDGMENT Dated this the 19th day of December, 2023 The present writ petitions have been filed, questioning Ext.P8 order in W.P(C) No. 25867 of 2023, Ext.P10 order in W.P(C) Nos. 26130 of 2023 & 30919 of 2013 and Exts.P39 to P45 in W.P(C) No. 28785 of 2023. The issue is covered by the judgment of the Division Bench of Madras High Court dated 17.11.2023 in W.P(C) No. 13455 of 2021 and connected cases in M/s Jain Metal Rolling Mills v. Union of India [MANU/TN/6417/2023]

The learned Division Bench of the Madras High Court had disposed of the batch of these writ petition in following terms which are mentioned in Paragraph 42 is extracted as under:- “42.In the result, these writ petitions are partly allowed and are disposed off on the following terms :~ (i) Section 245C(5) of the Income Tax Act, 1961 (as amended by the Finance Act, 2021) is read down by removing the retrospective last date of 1st date of February, 2021 as 31st day of March, 2021; (ii) Consequently the last date of eligibility mentioned paragraph 4(i) of the impugned circular dated 28.09.2021 shall also be read as 31.03.2021; (iii) all the applications in respect of the petitioners even in respect of the cases arising between 01.02.2021 to 31.03.2021 shall be deemed be pending applications and shall be deemed to be pending applications for the purposes of consideration by the Interim Board; (iv) Wherever they are rejected on the ground that they did not have a case pending as on 31.01.2021, such orders shall stand set aside and the applications shall be deemed to be pending applications for the consideration by the Interim Board, if otherwise in order and eligible, and shall be dealt with in accordance with law on merits in accordance with the scheme that may be framed by the Central Government as in respect of the other cases which arose prior to 31.01.2021; (v) No Costs. Consequently all miscellaneous applications shall stand closed.” As the issue is covered by the judgment of the learned Division Bench of the Madras High Court, in the judgment, M/s Jain Metal Rolling Mills (supra), the present writ petitions are allowed and the aforesaid impugned orders are set aside. The cases are remitted back to the competent respondent for taking fresh decision on the applications in the light of the judgment as aforementioned. DINESH KUMAR SINGH JUDGE SJ

Appendix — schedule of exhibits

APPENDIX OF WP(C) 26130/2023 PETITIONER EXHIBITS Exhibit P1 TRUE COPY OF THE PANCHNAMA DATED 23.03.2020 Exhibit P2 TRUE COPY OF ACKNOWLEDGEMENT DATED 22.03.2021 OF RECEIPT OF SETTLEMENT APPLICATION FILED BY THE PETITIONER BEFORE THE INCOME TAX SETTLEMENT COMMISSION. Exhibit P3 TRUE COPY OF THE INTIMATION IN FORM NO.34BA WAS FILED BEFORE THE 1STRESPONDENT ON 22.03.2021 Exhibit P4 TRUE COPY OF NOTIFICATION NO.10/2021 DATED 27.2.2021 ISSUED BY THE 2ND RESPONDENT. Exhibit P5 TRUE COPY OF PRESS RELEASE DATED 7.9.2021 ISSUED BY THE 2ND RESPONDENT. Exhibit P6 TRUE COPY OF NOTIFICATION NO.F.NO.299/22/2021-DIRECTOR(INV.III)/1 74 DATED 28.09.2021 Exhibit P7 TRUE COPY OF RULE 9 REPORT FILED BY THE PRINCIPAL COMMISSIONER OF INCOME TAX CENTRAL CIRCLE. Exhibit P8 TRUE COPY OF THE REPLY FILED BY THE PETITIONER DATED 09.07.2022 TO RULE 9A REPORT. Exhibit P9 TRUE COPY OF JUDGMENT DATED 15.6.2023 IN W.P. (C) NO.17640 OF 2023 Exhibit P10 TRUE COPY OF ORDER DATED 25.7.2023 PASSED BY THE 3RD RESPONDENT Exhibit P11 True copy of the Judgment of the Division Bench of Madras High Court dated 17.11.2023 WP(C) NO. 28785 OF 2023 and connected cases 8 APPENDIX OF WP(C) 30919/2023 PETITIONER EXHIBITS Exhibit P1 TRUE COPY OF THE PANCHNAMA DATED 23.03.2020 Exhibit P2 TRUE COPY OF ACKNOWLEDGEMENT DATED 22.03.2021 OF RECEIPT OF SETTLEMENT APPLICATION FILED BY THE PETITIONER BEFORE THE INCOME TAX SETTLEMENT COMMISSION. Exhibit P3 TRUE COPY OF THE INTIMATION IN FORM NO.34BA WAS FILED BEFORE THE 1STRESPONDENT ON 22.03.2021 Exhibit P4 TRUE COPY OF NOTIFICATION NO.10/2021 DATED 27.2.2021 ISSUED BY THE 2ND RESPONDENT. Exhibit P5 TRUE COPY OF PRESS RELEASE DATED 7.9.2021 ISSUED BY THE 2ND RESPONDENT. Exhibit P6 TRUE COPY OF NOTIFICATION NO.F.NO.299/22/2021-DIRECTOR(INV.III)/1 74 DATED 28.09.2021 Exhibit P7 TRUE COPY OF RULE 9 REPORT FILED BY THE PRINCIPAL COMMISSIONER OF INCOME TAX CENTRAL CIRCLE. Exhibit P8 TRUE COPY OF THE REPLY FILED BY THE PETITIONER DATED 09.07.2022 TO RULE 9A REPORT. Exhibit P9 TRUE COPY OF JUDGMENT DATED 15.6.2023 IN W.P. (C) NO.17640 OF 2023 Exhibit P10 TRUE COPY OF ORDER DATED 25.7.2023 PASSED BY THE 3RD RESPONDENT Exhibit P11 TRUE COPY OF NOTICE UNDER SEC.142(1) ISSUED ON 5.9.2023 FOR THE ASSESSMENT YEAR 2014-15 ISSUED BY THE 1ST RESPONDENT. Exhibit P12 TRUE COPY OF NOTICE UNDER SEC.142(1) ISSUED ON 5.9.2023 FOR THE ASSESSMENT YEAR 2015-16 ISSUED BY THE 1ST RESPONDENT. Exhibit P13 TRUE COPY OF NOTICE UNDER SEC.142(1) ISSUED ON 5.9.2023 FOR THE ASSESSMENT YEAR 2016-17 ISSUED BY THE 1ST RESPONDENT. Exhibit P14 TRUE COPY OF NOTICE UNDER SEC.142(1) ISSUED ON 5.9.2023 FOR THE ASSESSMENT WP(C) NO. 28785 OF 2023 and connected cases 9 YEAR 2017-18 ISSUED BY THE 1ST RESPONDENT. Exhibit P15 TRUE COPY OF NOTICE UNDER SEC.142(1) ISSUED ON 5.9.2023 FOR THE ASSESSMENT YEAR 2018-19 ISSUED BY THE 1ST RESPONDENT. Exhibit P16 TRUE COPY OF NOTICE UNDER SEC.142(1) ISSUED ON 5.9.2023 FOR THE ASSESSMENT YEAR 2019-20 ISSUED BY THE 1ST RESPONDENT. Exhibit P17 TRUE COPY OF NOTICE UNDER SEC.143(2) ISSUED ON 5.9.2023 FOR THE ASSESSMENT YEAR 2014-15 ISSUED BY THE 1ST RESPONDENT. Exhibit P18 TRUE COPY OF NOTICE UNDER SEC.143(2) ISSUED ON 5.9.2023 FOR THE ASSESSMENT YEAR 2015-16 ISSUED BY THE 1ST RESPONDENT. Exhibit P19 TRUE COPY OF NOTICE UNDER SEC.143(2) ISSUED ON 5.9.2023 FOR THE ASSESSMENT YEAR 2016-17 ISSUED BY THE 1ST RESPONDENT. Exhibit P20 TRUE COPY OF NOTICE UNDER SEC.143(2) ISSUED ON 5.9.2023 FOR THE ASSESSMENT YEAR 2017-18 ISSUED BY THE 1ST RESPONDENT. Exhibit P21 TRUE COPY OF NOTICE UNDER SEC.143(2) ISSUED ON 5.9.2023 FOR THE ASSESSMENT YEAR 2018-19 ISSUED BY THE 1ST RESPONDENT. Exhibit P22 TRUE COPY OF NOTICE UNDER SEC.143(2) ISSUED ON 5.9.2023 FOR THE ASSESSMENT YEAR 2019-20 ISSUED BY THE 1ST RESPONDENT. Exhibit P23 TRUE COPY OF NOTICE UNDER SEC.143(2) DATED 14.9.2023 ISSUED BY THE 1ST RESPONDENT FOR THE ASSESSMENT YEAR 2020-21 Exhibit P24 TRUE COPY OF LETTER DATED 11.9.2023 REPLIED TO EXHIBIT P17- EXHIBIT P22 NOTICES BY THE PETITIONER. Exhibit P25 TRUE COPY LETTER DATED 16.9.2023 REPLIED TO EXHIBIT P23 NOTICE BY THE PETITIONER. Exhibit P26 TRUE COPY OF ORDER DATED 22.3.2022 IN MAT .375/2022 AND MAT .236/2022 OF THE HON'BLE CALCUTTA HIGH COURT. WP(C) NO. 28785 OF 2023 and connected cases 10 APPENDIX OF WP(C) 28785/2023 PETITIONER EXHIBITS Exhibit P1 TRUE COPY OF THE ORDER DATED 7.8.2023 IN W.P.(C) NO.25867 OF 2023 Exhibit P2 TRUE COPY OF NOTICE UNDER SEC.142(2) DATED 2.8.2023 FOR THE ASSESSMENT YEAR 2014-15 ISSUED BY THE 1ST RESPONDENT. Exhibit P3 TRUE COPY OF NOTICE UNDER SEC.142(2) DATED 2.8.2023 FOR THE ASSESSMENT YEAR 2015-16 ISSUED BY THE 1ST RESPONDENT. Exhibit P4 TRUE COPY OF THE NOTICE UNDER SEC.142(2) DATED 2.8.2023 FOR THE ASSESSMENT YEAR 2016-17 ISSUED BY THE 1ST RESPONDENT. Exhibit P5 TRUE COPY OF NOTICE UNDER SEC.142(2) DATED 2.8.2023 FOR THE ASSESSMENT YEAR 2017-18 ISSUED BY THE 1ST RESPONDENT. Exhibit P6 TRUE COPY OF NOTICE UNDER SEC.142(2) DATED 2.8.2023 FOR THE ASSESSMENT YEAR 2018-19 ISSUED BY THE 1ST RESPONDENT.. Exhibit P7 TRUE COPY OF NOTICE UNDER SEC.142(2) DATED 2.8.2023 FOR THE ASSESSMENT YEAR 2019-20 ISSUED BY THE 1ST RESPONDENT. Exhibit P8 TRUE COPY OF THE NOTICE UNDER SEC.142(2) DATED 2.8.2023 FOR THE ASSESSMENT YEAR 2020-21 ISSUED BY THE 1ST RESPONDENT. Exhibit P9 TRUE COPY OF THE REPLY DATED 8.8.2023 FOR THE ASSESSMENT YEAR 2014-15 FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT. Exhibit P10 TRUE COPY OF THE REPLY DATED 8.8.2023 FOR THE ASSESSMENT YEAR 2015-16 FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT. Exhibit P11 TRUE COPY OF THE REPLY DATED 8.8.2023 FOR THE ASSESSMENT YEAR 2016-17 FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT. Exhibit P12 TRUE COPY OF THE REPLY DATED 8.8.2023 FOR THE ASSESSMENT YEAR 2017-18 FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT. Exhibit P13 TRUE COPY OF THE REPLY DATED 8.8.2023 WP(C) NO. 28785 OF 2023 and connected cases 11 FOR THE ASSESSMENT YEAR 2018-19 FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT. Exhibit P14 TRUE COPY OF THE REPLY DATED 8.8.2023 FOR THE ASSESSMENT YEAR 2019-20 FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT. Exhibit P15 TRUE COPY OF THE REPLY DATED 8.8.2023 FOR THE ASSESSMENT YEAR 2020-21 FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT. Exhibit P16 TRUE COPY OF THE ORDER DATED 9.8.2023 FOR THE ASSESSMENT YEAR 2014-15 ISSUED BY THE 1ST RESPONDENT TO THE 1ST PETITIONER. Exhibit P17 TRUE COPY OF THE ORDER DATED 9.8.2023 FOR THE ASSESSMENT YEAR 2015-16 ISSUED BY THE 1ST RESPONDENT TO THE 1ST PETITIONER. Exhibit P18 TRUE COPY OF THE ORDER DATED 9.8.2023 FOR THE ASSESSMENT YEAR 2016-17 ISSUED BY THE 1ST RESPONDENT TO THE 1ST PETITIONER. Exhibit P19 TRUE COPY OF THE ORDER DATED 9.8.2023 FOR THE ASSESSMENT YEAR 2017-18 ISSUED BY THE 1ST RESPONDENT TO THE 1ST PETITIONER. Exhibit P20 TRUE COPY OF THE ORDER DATED 9.8.2023 FOR THE ASSESSMENT YEAR 2018-19 ISSUED BY THE 1ST RESPONDENT TO THE 1ST PETITIONER. Exhibit P21 TRUE COPY OF THE ORDER DATED 9.8.2023 FOR THE ASSESSMENT YEAR 2019-20 ISSUED BY THE 1ST RESPONDENT TO THE 1ST PETITIONER. Exhibit P22 TRUE COPY OF THE ORDER DATED 9.8.2023 FOR THE ASSESSMENT YEAR 2020-21 ISSUED BY THE 1ST RESPONDENT TO THE 1ST PETITIONER. Exhibit P23 TRUE COPY OF THE NOTICE DATED 9.8.2023 FOR THE ASSESSMENT YEAR 2014-15 ISSUED BY THE 1ST RESPONDENT TO THE 1ST PETITIONER. Exhibit P24 TRUE COPY OF THE NOTICE DATED 9.8.2023 FOR THE ASSESSMENT YEAR 2015-16 ISSUED BY THE 1ST RESPONDENT TO THE 1ST WP(C) NO. 28785 OF 2023 and connected cases 12 PETITIONER. Exhibit P25 TRUE COPY OF THE NOTICE DATED 9.8.2023 FOR THE ASSESSMENT YEAR 2016-17 ISSUED BY THE 1ST RESPONDENT TO THE 1ST PETITIONER. Exhibit P26 TRUE COPY OF THE NOTICE DATED 9.8.2023 FOR THE ASSESSMENT YEAR 2017-18 ISSUED BY THE 1ST RESPONDENT TO THE 1ST PETITIONER. Exhibit P27 TRUE COPY OF THE NOTICE DATED 9.8.2023 FOR THE ASSESSMENT YEAR 2018-19 ISSUED BY THE 1ST RESPONDENT TO THE 1ST PETITIONER. Exhibit P28 TRUE COPY OF THE NOTICE DATED 9.8.2023 FOR THE ASSESSMENT YEAR 2019-20 ISSUED BY THE 1ST RESPONDENT TO THE 1ST PETITIONER. Exhibit P29 TRUE COPY OF THE NOTICE DATED 9.8.2023 FOR THE ASSESSMENT YEAR 2020-21 ISSUED BY THE 1ST RESPONDENT TO THE 1ST PETITIONER. Exhibit P30 TRUE COPY OF THE LETTER DATED 14.8.2023 FOR THE ASSESSMENT YEAR 2014-15 SUBMITTED BY THE PETITIONER. Exhibit P31 TRUE COPY OF THE LETTER DATED 14.8.2023 FOR THE ASSESSMENT YEAR 2015-16 SUBMITTED BY THE PETITIONER. Exhibit P32 TRUE COPY OF THE LETTER DATED 14.8.2023 FOR THE ASSESSMENT YEAR 2016-17 SUBMITTED BY THE PETITIONER. Exhibit P33 TRUE COPY OF THE LETTER DATED 14.8.2023 FOR THE ASSESSMENT YEAR 2017-18 SUBMITTED BY THE PETITIONER. Exhibit P34 TRUE COPY OF THE LETTER DATED 14.8.2023 FOR THE ASSESSMENT YEAR 2018-19 SUBMITTED BY THE PETITIONER. Exhibit P35 TRUE COPY OF THE LETTER DATED 14.8.2023 FOR THE ASSESSMENT YEAR 2019-20 SUBMITTED BY THE PETITIONER. Exhibit P36 TRUE COPY OF THE LETTER DATED 14.8.2023 FOR THE ASSESSMENT YEAR 2020-21 SUBMITTED BY THE PETITIONER. Exhibit P37 TRUE COPY OF THE LETTER FOR ADJOURNMENT DATED 21.8.2023 SUBMITTED BY THE PETITIONER TO THE 1ST RESPONDENT. Exhibit P38 TRUE COPY OF THE LETTER DATED 21.8.2023 WP(C) NO. 28785 OF 2023 and connected cases 13 ISSUED BY THE 1ST RESPONDENT TO THE PETITIONER. Exhibit P39 TRUE COPY OF NOTICE DATED 21.8.2023 FOR THE ASSESSMENT YEAR 2014-15 ISSUED BY THE 1ST RESPONDENT TO THE PETITIONER. Exhibit P40 TRUE COPY OF NOTICE DATED 21.8.2023 FOR THE ASSESSMENT YEAR 2015-16 ISSUED BY THE 1ST RESPONDENT TO THE PETITIONER. Exhibit P41 TRUE COPY OF NOTICE DATED 21.8.2023 FOR THE ASSESSMENT YEAR 2016-17 ISSUED BY THE 1ST RESPONDENT TO THE PETITIONER. Exhibit P42 TRUE COPY OF NOTICE DATED 21.8.2023 FOR THE ASSESSMENT YEAR 2017-18 ISSUED BY THE 1ST RESPONDENT TO THE PETITIONER. Exhibit P43 TRUE COPY OF NOTICE DATED 21.8.2023 FOR THE ASSESSMENT YEAR 2018-19 ISSUED BY THE 1ST RESPONDENT TO THE PETITIONER. Exhibit P44 TRUE COPY OF NOTICE DATED 21.8.2023 FOR THE ASSESSMENT YEAR 2019-20 ISSUED BY THE 1ST RESPONDENT TO THE PETITIONER. Exhibit P45 TRUE COPY OF NOTICE DATED 21.8.2023 FOR THE ASSESSMENT YEAR 2020-21 ISSUED BY THE 1ST RESPONDENT TO THE PETITIONER. Exhibit P46 TRUE COPY OF SUMMONS DATED 21.8.2023 ISSUED BY THE 1ST RESPONDENT TO THE 2ND PETITIONER. WP(C) NO. 28785 OF 2023 and connected cases 14 APPENDIX OF WP(C) 25867/2023 PETITIONER EXHIBITS Exhibit P1 TRUE COPY OF THE APPLICATION IN FORM NO.34B WAS FILED ON 23.03.2021 BEFORE THE 2ND RESPONDENT Exhibit P2 TRUE COPY OF NOTIFICATION NO.10/2021 DATED 27.2.2021 ISSUED BY THE 3RD RESPONDENT Exhibit P3 TRUE COPY OF PRESS RELEASE DATED 7.9.2021 ISSUED BY THE 3RD RESPONDENT. Exhibit P4 TRUE COPY OF THE NOTIFICATION NO.F.NO.299/22/2021-DIRECTOR(INV.III)/1 74 DATED 28.09.2021 ISSUED BY THE 3RD RESPONDENT. Exhibit P5 TRUE COPY OF RULE 9 REPORT FILED BY THE PRINCIPAL COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, KOCHI WHICH WAS FORWARDED TO THE PETITIONER BY THE 4TH RESPONDENT DATED 14.6.2022 Exhibit P6 TRUE COPY OF RULE 9A REPLY FILED BY THE PETITIONER DATED 20.7.2022. Exhibit P7 TRUE COPY OF JUDGMENT DATED 15.6.2023 IN W.P. (C) NO.17645 OF 2023. Exhibit P8 TRUE COPY OF THE ORDER DATED 25.7.2023 PASSED BY THE 4TH RESPONDENT Exhibit P9 True copy of the Judgment of the Division Bench of Madras High Court dated 17.11.2023

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