M/S. SHRI VENKATEAHWARA BUILDERS vs. UNION OF INDIA

- 1 –

IN THE HIGH COURT OF KARNATAKA, DHARWAD BENCH

DATED THIS THE 19TH DAY OF APRIL, 2022

BEFORE

THE HON'BLE MR JUSTICE N.S.SANJAY GOWDA

IN WP.NO.103284/21 BETWEEN:

SUHAS PREMRAJ CHINDAK AGE. 45 YEARS, OCC-BUSINESS, RAJLEELA, NEXT TO AYYAPA TEMPLE, NANAWADI, BELAGAVI-590006. …PETITIONER (BY SRI SHASHANK S HEGDE, ADVOCATE AND SRI P.Y.VAIDYA, ADVOCATE) AND:

J MAMATHA Digitally signed by J MAMATHA Location: Dharwad Date: 2022.04.23 10:18:54 +0530

- 2 –

(BY SRI M.B.KANAVI, ADV. FOR RESPONDENT NOS.1 AND 2) (BY SRI Y.V.RAVIRAJ, ADV. FOR RESPONDENT NOS.3 TO 5) (BY SRI TULAJAPPA KALBURGI, ADVOCATE FOR RESPONDENT NOS.1 TO 5)

THIS WRIT PETITION IS FILED UNDER ARTICLES 226 & 227 OF THE CONSTITUTION OF INDIA PRAYING TO HOLD THAT THE IMPUGNED AMENDMENTS/PROVISIONS OF THE FINANCE ACT, 2021 IN ANNEXURE-A ARE ILLEGAL, ARBITRARY, UNREASONABLE, VOID, UNFAIR AND VIOLATIVE OF ARTICLE 14 OF CONSTITUTION AND ALSO VIOLATIVE OF THE DOCTRINE OF PROMISSORY ESTOPPELS AND DOCTRINE OF LEGITIMATE EXPECTATION AND ISSUE A WRIT OF CERTIORARI OR ANY OTHER APPROPRIATE WRIT OR ORDER OR DIRECTION AND QUASH THE IMPUGNED AMENDMENTS/PROVISIONS OF THE FINANCE ACT, 2021 AT ANNEXURE-A AND ISSUE A WRIT OR ORDER OR DIRECTION IN THE NATURE OF MANDAMUS DIRECTING THE RESPONDENT NO.4 TO HEAR THE APPLICATION FILED UNDER SECTION 245C AND DISPOSE OFF SAME IN ACCORDANCE WITH LAW AND ISSUE A WRIT, ORDER OR DIRECTION, MORE PARTICULARLY, ONE IN THE NATURE OF WRIT OF PROHIBITION DECLARING THE ACTION OF THE RESPONDENT NO.5 IN CONTINUING WITH THE ASSESSMENT PROCEEDINGS FOR THE A.Y.2014-15 TO 2020-21 AS BEING VIOLATIVE OF THE PROVISIONS OF THE INCOME TAX ACT, 1961.

IN WP.NO.101836/21 BETWEEN

M/S. DHARWAD MISHRA PEDHA AND FOOD PROCESSING INDUSTRY,

- 3 –

REPRESENTED BY ITS MANAGING PARTNER, SHRI.SANJAY GANESH MISHRA, AGE-55 YEARS, 297/1, G.A.MISHRA FARM HOUSE, NEAR NAVODAYA SCHOOL, KYARKOPPA, DHARWAD, KARNATAKA-580001 ...PETITIONER (BY SRI SHASHANK S. HEGDE, ADVOCATE)

AND

(BY SRI TULAJAPPA KALBURGI, ADV.FOR RESPONDENT NOS.1 TO 5)

- 4 –

THIS WRIT PETITION IS FILED UNDER ARTICLES 226 & 227 OF THE CONSTITUTION OF INDIA PRAYING TO HOLD THAT THE IMPUGNED AMENDMENTS/PROVISIONS OF THE FINANCE ACT, 2021 IN ANNEXURE-A ARE ILLEGAL ARBITRARY UNREASONABLE, VOID, UNFAIR AND VIOLATIVE OF ARTICLES 14 OF CONSTITUTION AND ALSO VIOLATIVE OF THE DOCTRINE OF PROMISSORY ESTOPPELS AND DOCTRINE OF LEGITIMATE EXPECTATION AND ISSUE A WRIT OF CERTIORARI OR ANY OTHER APPROPRIATE WRIT OR ORDER OR DIRECTION AND QUASH THE IMPUGNED AMENDMENT/PROVISIONS OF THE FINANCE ACT, 2021 AT ANNEXURE-A AND ISSUE A WRIT OR ORDER OR DIRECTION IN THE NATURE OF MANDAMUS DIRECTING THE RESPONDENT NO.4 TO HEAR THE APPLICATION FILED UNDER SECTION 245C AND DISPOSE OFF THE SAME IN ACCORDANCE WITH LAW VIDE ANNEXURE-C DATED 25.03.2021 AND ISSUE A WRIT, ORDER OR DIRECTION, MORE PARTICULARLY ONE IN THE NATUE OF WRIT OF MANDAMUS DECLARING THE ACTION OF THE RESPONDENT NO.5 IN CONTINUING WITH THE ASSESSMENT PROCEEDINGS FOR THE A.Y.2013-2014 TO 2019-20 AS BEING VIOLATIVE OF THE PROVISIONS OF THE INCOME TAX ACT, 1961.

IN W.P.NO.101864/21 BETWEEN

SHRI SANJAY GANESH MISHRA, SON OF SRI. GANESH MISHRA, AGED ABOUT 55 YEARS, 297/1, G.A MISHRA FARM HOUSE, NEAR NAVODAYA SCHOOL, KYARKOPPA, DHARWAD, KARNATAKA-580001. ...PETITIONER (BY SRI SHASHANK S. HEGDE, ADVOCATE)

AND

- 5 –

(BY SRI TALAJAPPA, KALBURGI AND SRI Y.V.RAVIRAJ, ADVOCATES FOR RESPONDENT NOS.1 TO 5)

THIS WRIT PETITION IS FILED UNDER ARTICLES 226 & 227 OF THE CONSTITUTION OF INDIA PRAYING TO HOLD THAT THE IMPUGNED AMENDMENTS/ PROVISIONS OF THE FINANCE ACT, 2021 IN ANNEXURE-A ARE ILLEGAL, ARBITRARY, UNREASONABLE, VOID, UNFAIR AND VIOLATIVE OF ARTICLES 14 OF CONSTITUTION AND ALSO VIOLATIVE OF THE DOCTRINE OF PROMISSORY ESTOPPELS AND DOCTRINE OF LEGITIMATE EXPECTATION AND ISSUE A WRIT OF CERTIORARI OR ANY OTHER APPROPRIATE WRIT OR ORDER OR DIRECTION AND QUASH THE IMPUGNED AMENDMENT/ PROVISIONS OF THE FINANCE ACT, 2021 AT ANNEXURE-A AND ISSUE A WRIT OR ORDER OR DIRECTION IN THE NATURE OF MANDAMUS DIRECTING THE RESPONDENT NO.4 TO HEAR THE APPLICATION FILED UNDER SECTION 245C AND DISPOSE OFF THE SAME IN ACCORDANCE WITH LAW, VIDE ANNEXURE-C DT.25/3/2021 AND ISSUE A WRIT, ORDER OR DIRECTION, MORE PARTICULARLY, ONE IN THE NATURE OF WRIT OF MANDAMUS DECLARING THE ACTION OF THE RESPONDENT NO.5 IN CONTINUING WITH THE ASSESSMENT PROCEEDINGS

- 6 –

FOR THE A.Y.2013-14 TO 2019-20 AS BEING VIOLATIVE OF THE PROVISIONS OF THE INCOME TAX ACT, 1961.

IN W.P.NO.101866/21 BETWEEN

SMT ANJU SANJYA MISHRA, W/O. SANJAY GANESH MISHRA, AGE. 49 YEARS, 297/1, G.A.MISHRA FARM HOUSE, NEAR NAVODAYA SCHOOL, KYARKOPPA, DHARWAD, KARNATAKA-580001. ...PETITIONER (BY SRI SHASHANK S. HEGDE, ADVOCATE)

AND

- 7 –

THIS WRIT PETITION IS FILED UNDER ARTICLES 226 & 227 OF THE CONSTITUTION OF INDIA PRAYING TO HOLD THAT THE IMPUGNED AMENDMENTS/PROVISIONS OF THE FINANCE ACT, 2021 IN ANNEXURE-A ARE ILLEGAL, ARBITRARY, UNREASONABLE, VOID, UNFAIR AND VIOLATIVE OF ARTICLES 14 OF CONSTITUTION AND ALSO VIOLATIVE OF THE DOCTRINE OF PROMISSORY ESTOPPELS AND DOCTRINE OF LEGITIMATE EXPECTATION AND ISSUE A WRIT OF CERTIORARI OR ANY OTHER APPROPRIATE WRIT OR ORDER OR DIRECTION AND QUASH THE IMPUGNED AMENDMENT/PROVISION OF THE FINANCE ACT, 2021 AT ANNEXURE-A AND ISSUE A WRIT OR ORDER OR DIRECTION IN THE NATURE OF MANDAMUS DIRECTING THE RESPONDENT NO.4 TO HEAR THE APPLICATION FILED UNDER SECTION 245C AND DISPOSE OFF THE SAME IN ACCORDANCE WITH LAW, VIDE ANNEXURE-C DT.25/3/2021 AND ISSUE A WRIT, ORDER OR DIRECTION, MORE PARTICULARLY, ONE IN THE NATURE OF WRIT OF MANDAMUS DECLARING THE ACTION OF THE RESPONDENT NO.5 IN CONTINUING WITH THE ASSESSMENT PROCEEDINGS FOR THE A.Y.2013-14 TO 2019-20 AS BEING VIOLATIVE OF THE PROVISIONS OF THE INCOME TAX ACT, 1961.

IN W.P.NO.102734/21 BETWEEN

M/S. SHRI VENKATESHWARA BUILDERS, REPRESENTED BY ITS MANAGING PARTNER, C.S.AHAMAD BASHA, AGE-MAJOR, U-54 LAXMI COMPLEX, NEELIGIN ROAD, NEAR CHANNAMMA CIRCLE HUBBALLI-580029, KARNATAKA STATE, INDIA. ...PETITIONER (BY SRI SHASHANK S. HEGDE, ADVOCATE AND SRI P.Y.VAIDYA, ADVOCATE)

- 8 –

AND

THROUGH THE SECRETARY MINISTRY OF FINANCE,

DEPARTMENT OF REVENUE, GOVERNMENT OF INDIA, NORTH BLOCK, NEW DELHI-110 001

THIS WRIT PETITION IS FILED UNDER ARTICLES 226 & 227 OF THE CONSTITUTION OF INDIA PRAYING TO HOLD THAT THE IMPUGNED AMENDMENTS/PROVISIONS OF THE FINANCE ACT, 2021 IN ANNEXURE-A ARE ILLEGAL, ARBITRARY, UNREASONABLE, VOID, UNFAIR AND VIOLATIVE OF ARTICLE 14 OF CONSTITUTION, AND ALSO VIOLATIVE OF THE

- 9 –

DOCTRINE OF PROMISSORY ESTOPPELS AND DOCTRINE OF LEGITIMATE EXPECTATION AND ISSUE A WRIT OF CERTIORARI OR ANY OTHER APPROPRIATE WRIT OR ORDER OR DIRECTION AND QUASH THE IMPUGNED AMENDMENT/PROVISIONS OF THE FINANCE ACT, 2021 AT ANNEXURE-A AND ISSUE A WRIT OR ORDER OR DIRECTION IN THE NATURE OF MANDAMUS DIRECTING THE RESPONDENT NO.4 TO HEAR THE APPLICATION FILED UNDER SECTION 245C AND DISPOSE OFF SAME IN ACCORDANCE WITH LAW VIDE ANNEXURE-C, DATED 25.03.2021 AND ISSUE A WRIT, ORDER OR DIRECTION, MORE PARTICULARLY, ONE IN THE NATURE OF WRIT OF MANDAMUS DECLARING THE ACTION OF THE RESPONDENT NO.5 IN CONTINUING WITH THE ASSESSMENT PROCEEDINGS FOR THE A.Y. 2015-16, 2016-17 AND 2019-20 AS BEING VIOLATIVE OF THE PROVISIONS OF THE INCOME TAX ACT, 1961.

IN W.P.NO.102737/21 BETWEEN

M/S. SHRI VENKATESHWARA ROCK DRILLS, REPRESENTED BY ITS MANAGING PARTNER, C .S. AHAMAD BASHA, AGE.MAJOR, U-54 LAXMI COMPLEX, NEELIGIN ROAD, NEAR CHANNAMMA CIRCLE, HUBBALLI-580029 KARNATAKA STATE INDIA. ...PETITIONER (BY SRI SHASHANK S. HEGDE, ADVOCATE)

AND

- 10 –

(BY SRI M.B.KANAVI, ADV. FOR RESPONDENT NOS.1 & 2) (BY SRI Y.V.RAVIRAJ, ADV. FOR RESPONDENT NOS.3 TO 5)

THIS WRIT PETITION IS FILED UNDER ARTICLES 226 & 227 OF THE CONSTITUTION OF INDIA PRAYING TO HOLD THAT THE IMPUGNED AMENDMENTS/ PROVISIONS OF THE FINANCE ACT, 2021 IN ANNEXURE-A ARE ILLEGAL, ARBITRARY, UNREASONABLE, VOID, UNFAIR AND VIOLATIVE OF ARTICLE 14 OF CONSTITUTION AND ALSO VIOLATIVE OF THE DOCTRINE OF PROMISSORY ESTOPPELS AND DOCTRINE OF LEGITIMATE EXPECTATION AND ISSUE A WRIT OF CERTIORARI OR ANY OTHER APPROPRIATE WRIT OR ORDER OR DIRECTION AND QUASH THE IMPUGNED AMENDMENT/PROVISIONS OF THE FINANCE ACT, 2021 AT ANNEXURE-A AND ISSUE A WRIT OR ORDER OR DIRECTION IN THE NATURE OF MANDAMUS DIRECTING THE RESPONDENT NO.4 TO HEAR THE APPLICATION FILED UNDER SECTION 245C AND DISPOSE OFF SAME IN ACCORDANCE WITH LAW VIDE ANNEXURE-C DATED 25.03.2021 AND ISSUE A WRIT, ORDER OR DIRECTION, MORE PARTICULARLY ONE IN THE NATURE OF WRIT OF MANDAMUS DECLARING THE ACTION OF THE RESPONDENT NO.5 IN CONTINUING WITH THE ASSESSMENT PROCEEDINGS FOR THE A.Y.2014-15 TO 2020-21 AS BEING VIOLATIVE OF THE PROVISIONS OF THE INCOME TAX ACT, 1961.

- 11 –

IN W.P.NO.103181/21 BETWEEN

M/S GANGAVATHI SILK PALACE, R/BY ITS PARTNER, SRI. ANAND B. KAMATAGI, S/O. SRI. BASAVARAJ KAMATAGI, AGED ABOUT 45 YEARS, GROUND FLOOR, KUSUGAL ARCADE, DAJIBANPETH, HUBBALLI-580028. ...PETITIONER (BY SRI SHASHANK S. HEGDE, ADVOCATE)

AND

- 12 –

(BY SRI M.B.KANAVI, ADV. FOR RESPONDENT NOS.1 AND 2) (BY SRI Y.V.RAVIRAJ, ADV. FOR RESPONDENT NOS.3 TO 5)

THIS WRIT PETITION IS FILED UNDER ARTICLES 226 & 227 OF THE CONSTITUTION OF INDIA PRAYING TO HOLD THAT THE IMPUGNED AMENDMENTS/PROVISIONS OF THE FINANCE ACT, 2021 IN ANNEXURE-A ARE ILLEGAL ARBITRARILY, UNREASONABLE VOID, UNFAIR AND VIOLATIVE OF ARTICLES 14 OF CONSTITUTION AND ALSO VIOLATIVE OF THE DOCTRINE OF PROMISSORY ESTOPPELS AND DOCTRINE OF LEGITIMATE EXPECTATION AND ISSUE A WRIT OF CERTIORARI OR ANY OTHER APPROPRIATE WRIT OR ORDER OR DIRECTION AND QUASH THE IMPUGNED AMENDMENT/PROVISIONS OF THE FINANCE ACT, 2021 AT ANNEXURE-A AND ISSUE A WRIT OR ORDER OR DIRECTION IN THE NATURE OF MANDAMUS DIRECTING THE RESPONDENT NO.4 TO HEAR THE APPLICATION FILED UNDER SECTION 245C AND DISPOSE OFF THE SAME IN ACCORDANCE WITH LAW HEREIN REFERRED AS ANNEXURE-E AND ISSUE A WRIT, ORDER OR DIRECTION MORE PARTICULARLY ONE IN THE NATURE OF WRIT OF PROHIBITION DECLARING THE ACTION OF THE RESPONDENT NO.5 IN CONTINUING WITH THE ASSESSMENT PROCEEDINGS FOR THE A.Y.2014-15 TO 2020-21 AS BEING VIOLATIVE OF THE PROVISIONS OF THE INCOME TAX ACT, 1961.

IN W.P.NO.103185/21 BETWEEN

CHANDAK BROTHERS, RAJLEELA, NEXT TO AYYAPA TEMPLE, NANAWADI, BELAGAVI-590006, REPRESENTED BY MANAGING PARTNER- SRI DILIP P.CHINDAK. ...PETITIONER (BY SRI SHASHANK S. HEGDE, ADVOCATE )

AND

- 13 –

GOVERNMENT OF INDIA, NORTH BLOCK, NEW DELHI-110001.

THIS WRIT PETITION IS FILED UNDER ARTICLES 226 & 227 OF THE CONSTITUTION OF INDIA PRAYING TO HOLD THAT THE IMPUGNED AMENDMENTS/PROVISIONS OF THE FINANCE ACT, 2021 IN ANNEXURE-A ARE ILLEGAL, ARBITRARY, UNREASONABLE, VOID, UNFAIR AND VIOLATIVE OF ARTICLE 14 OF CONSTITUTION, AND ALSO VIOLATIVE OF THE DOCTRINE OF PROMISSORY ESTOPPELS AND DOCTRINE OF LEGITIMATE EXPECTATION AND ISSUE A WRIT OF CERTIORARI OR ANY OTHER APPROPRIATE WRIT OR ORDER OR DIRECTION AND QUASH THE IMPUGNED AMENDMENTS/ PROVISIONS OF THE FINANCE ACT, 2021 AT ANNEXURE-A AND ISSUE A WRIT OR ORDER OR DIRECTION IN THE NATURE OF MANDAMUS DIRECTING THE RESPONDENT NO.4 TO HEAR THE APPLICATION FILED UNDER SECTION 245C AND DISPOSE OFF

- 14 –

SAME IN ACCORDANCE WITH LAW AND ISSUE A WRIT, ORDER OR DIRECTION, MORE PARTICULARLY, ONE IN THE NATURE OF WRIT OF PROHIBITION DECLARING THE ACTION OF THE RESPONDENT NO.5 IN CONTINUING WITH THE ASSESSMENT PROCEEDINGS FOR THE A.Y.2014-15 TO 2020-21 AS BEING VIOLATIVE OF THE PROVISIONS OF THE INCOME TAX ACT, 1961.

IN W.P.NO.103282/21 BETWEEN

UTTAM PREMRAJ CHINDAK AGE- 52 YEARS, RAJLEELA NEXT TO AYYAPA TEMPLE, NANAWADI, BELAGAVI-590006. ...PETITIONER

(BY SRI SHASHANK S. HEGDE, ADVOCATE AND SRI P.Y.VAIDYA, ADVOCATE)

AND

- 15 –

MAHALAXMI CHAMBERS, MUMBAI-400034, MAHARASHTRA.

THIS WRIT PETITION IS FILED UNDER ARTICLES 226 & 227 OF THE CONSTITUTION OF INDIA PRAYING TO HOLD THAT THE IMPUGNED AMENDMENTS/PROVISIONS OF THE FINANCE ACT, 2021 IN ANNEXURE-A ARE ILLEGAL, ARBITRARY, UNREASONABLE, VOID, UNFAIR AND VIOLATIVE OF ARTICLE 14 OF CONSTITUTION AND ALSO VIOLATIVE OF THE DOCTRINE OF PROMISSORY ESTOPPELS AND DOCTRINE OF LEGITIMATE EXPECTATION AND ISSUE A WRIT OF CERTIORARI OR ANY OTHER APPROPRIATE WRIT OR ORDER OR DIRECTION AND QUASH THE IMPUGNED AMENDMENTS/PROVISIONS OF THE FINANCE ACT, 2021 AT ANNEXURE-A AND ISSUE A WRIT OR ORDER OR DIRECTION IN THE NATURE OF MANDAMUS DIRECTING THE RESPONDENT NO.4 TO HEAR THE APPLICATION FILED UNDER SECTION 245C AND DISPOSE OFF SAME IN ACCORDANCE WITH LAW AND ISSUE A WRIT, ORDER OR DIRECTION, MORE PARTICULARLY, ONE IN THE NATURE OF WRIT OF PROHIBITION DECLARING THE ACTION OF THE RESPONDENT NO.5 IN CONTINUING WITH THE ASSESSMENT PROCEEDINGS FOR THE A.Y.2014-15 TO 2020-21 AS BEING VIOLATIVE OF THE PROVISIONS OF THE INCOME TAX ACT, 1961.

IN W.P.NO.103285/21 BETWEEN

DILIP PREMRAJ CHINDAK, AGE- 50 YEARS, 0CC-BUSINESS, R/O. RAJLEELA, NEXT TO AYYAPA TEMPLE, NANAWADI, BELAGAVI-590006. ...PETITIONER (BY SRI SHASHANK S. HEGDE, ADVOCATE AND SRI P.Y.VAIDYA, ADVOCATE)

- 16 –

AND

(BY SRI M.B.KANAVI, ADV. FOR RESPONDENT NOS.1 AND 2) (BY SRI Y.V.RAVIRAJ, ADV.FOR RESPONDENT NOS.3 TO 5)

THIS WRIT PETITION IS FILED UNDER ARTICLES 226 & 227 OF THE CONSTITUTION OF INDIA PRAYING TO HOLD THAT THE IMPUGNED AMENDMENTS/PROVISIONS OF THE FINANCE ACT, 2021 IN ANNEXURE-A ARE ILLEGAL, ARBITRARY, UNREASONABLE, VOID, UNFAIR AND VIOLATIVE OF ARTICLE 14 OF CONSTITUTION AND ALSO VIOLATIVE OF THE DOCTRINE OF PROMISSORY ESTOPPELS AND DOCTRINE OF

- 17 –

LEGITIMATE EXPECTATION AND ISSUE A WRIT OF CERTIORARI OR ANY OTHER APPROPRIATE WRIT OR ORDER OR DIRECTION AND QUASH THE IMPUGNED AMENDMENTS/PROVISIONS OF THE FINANCE ACT, 2021 AT ANNEXURE-A AND ISSUE A WRIT OR ORDER OR DIRECTION IN THE NATURE OF MANDAMUS DIRECTING THE RESPONDENT NO.4 TO HEAR THE APPLICATION FILED UNDER SECTION 245C AND DISPOSE OFF SAME IN ACCORDANCE WITH LAW AND ISSUE A WRIT, ORDER OR DIRECTION, MORE PARTICULARLY, ONE IN THE NATURE OF WRIT OF PROHIBITION DECLARING THE ACTION OF THE RESPONDENT NO.5 IN CONTINUING WITH THE ASSESSMENT PROCEEDINGS FOR THE A.Y.2014-15 TO 2020-21 AS BEING VIOLATIVE OF THE PROVISIONS OF THE INCOME TAX ACT, 1961.

IN W.P.NO.103287/21 BETWEEN

GIRDHARI PREMRAJ CHINDAK AGE-47 YEARS, OCC-BUSINESS, R/O. RAJLEELA, BELLA VISTA, NEXT TO AYYAPA TEMPLE, AHSRAYA COLONY, NANAWADI, BELAGAVI-590009. ...PETITIONER

(BY SRI SHASHANK S. HEGDE, ADVOCATE AND SRI P.Y.VAIDYA, ADVOCATE)

AND

- 18 –

(BY SRI M.B.KANAVI, ADV.FOR RESPONDENT NOS.1 AND 2) (BY SRI Y.V.RAVIRAJ, ADV. FOR RESPONDENT NOS.3 TO 5)

THIS WRIT PETITION IS FILED UNDER ARTICLES 226 & 227 OF THE CONSTITUTION OF INDIA PRAYING TO HOLD THAT THE IMPUGNED AMENDMENTS/PROVISIONS OF THE FINANCE ACT, 2021 IN ANNEXURE-A ARE ILLEGAL, ARBITRARY, UNREASONABLE, VOID, UNFAIR AND VIOLATIVE OF ARTICLE 14 OF CONSTITUTION AND ALSO VIOLATIVE OF THE DOCTRINE OF PROMISSORY ESTOPPELS AND DOCTRINE OF LEGITIMATE EXPECTATION AND ISSUE A WRIT OF CERTIORARI OR ANY OTHER APPROPRIATE WRIT OR ORDER OR DIRECTION AND QUASH THE IMPUGNED AMENDMENTS/PROVISIONS OF THE FINANCE ACT, 2021 AT ANNEXURE-A ISSUE A WRIT OR ORDER OR DIRECTION IN THE NATURE OF MANDAMUS DIRECTING THE RESPONDENT NO.4 TO HEAR THE APPLICATION FILED UNDER SECTION 245C VIDE ANNEXURE-E DATED 22.03.2021 AND DISPOSE OFF SAME IN ACCORDANCE WITH LAW ISSUE A WRIT, ORDER OR DIRECTION, MORE PARTICULARLY, ONE IN THE NATURE OF WRIT OF PROHIBITION DECLARING THE ACTION OF THE RESPONDENT NO.5 IN CONTINUING WITH THE ASSESSMENT PROCEEDINGS FOR THE A.Y.2014-15 TO 2020-21 AS BEING VIOLATIVE OF THE PROVISIONS OF THE INCOME TAX ACT, 1961.

- 19 –

IN W.P.NO.103290/21 BETWEEN

LEELA PREMRAJ CHINDAK AGE-40 YEARS, OCC-NIL, R/O.RAJLEELA, NEXT TO AYYAPA TEMPLE, NANAWADI, BELAGAVI-590009. ...PETITIONER (BY SRI SHASHANK S. HEGDE, ADVOCATE AND SRI P.Y.VAIDYA, ADVOCATE)

AND

- 20 –

THIS WRIT PETITION IS FILED UNDER ARTICLES 226 & 227 OF THE CONSTITUTION OF INDIA PRAYING HOLD THAT THE IMPUGNED AMENDMENTS/PROVISIONS OF THE FINANCE ACT, 2021 IN ANNEXURE-A ARE ILLEGAL, ARBITRARY, UNREASONABLE, VOID, UNFAIR AND VIOLATIVE OF ARTICLE 14 OF CONSTITUTION AND ALSO VIOLATIVE OF THE DOCTRINE OF PROMISSORY ESTOPPELS AND DOCTRINE OF LEGITIMATE EXPECTATION AND ISSUE A WRIT OF CERTIORARI OR ANY OTHER APPROPRIATE WRIT OR ORDER OR DIRECTION AND QUASH THE IMPUGNED AMENDMENTS/PROVISIONS OF THE FINANCE ACT, 2021 AT ANNEXURE-A AND ISSUE A WRIT OR ORDER OR DIRECTION IN THE NATURE OF MANDAMUS DIRECTING THE RESPONDENT NO.4 TO HEAR THE APPLICATION FILED UNDER SECTION 245C VIDE ANNEXURE-E DATED 22.03.2021 AND DISPOSE OFF SAME IN ACCORDANCE WITH LAW AND ISSUE A WRIT, ORDER OR DIRECTION, MORE PARTICULARLY, ONE IN THE NATURE OF WRIT OF PROHIBITION DECLARING THE ACTION OF THE RESPONDENT NO.5 IN CONTINUING WITH THE ASSESSMENT PROCEEDINGS FOR THE A.Y.2014-15 TO 2020-21 AS BEING VIOLATIVE OF THE PROVISIONS OF THE INCOME TAX ACT, 1961.

THESE PETITIONS ARE COMING ON FOR ORDERS, THIS DAY, THE COURT MADE THE FOLLOWING: ORDER

In this batch of writ petitions, the amendments made to the provisions of the Finance Act, 2021 are called in question.

- 21 –

- 22 –

SD JUDGE

CKK