Allowed

M/S. Pankaja Kasturi Herbals India Pvt. Ltd., v. Deputy Commissioner of Income Tax CIRCLE-1(1)

Kerala HC19 Dec 2023WP(C)/25867/2023

Case brief

AI extract

What is this about?

Writ petitions challenging Income Tax Settlement orders were disposed of by relying on a Division Bench judgment of the Madras High Court. The Court allowed the petitions, set aside the impugned orders, and remitted the cases for fresh decisions in light of the read-down of retrospective dates in the cited precedent.

What did the court decide?

Impugned orders set aside; cases remitted to respondent to take fresh decision on applications in light of the Madras High Court judgment.

M/S. Pankaja Kasturi Herbals India Pvt. Ltd., Vs Deputy Commissioner of Income Tax CIRCLE-1(1) — Kerala HC (2023) — LawSathi Research

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IN THE HIGH COURT OF KERALA AT ERNAKULAM

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PRESENT

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THE HONOURABLE MR. JUSTICE DINESH KUMAR SINGH

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TUESDAY, THE 19TH DAY OF DECEMBER 2023 / 28TH AGRAHAYANA, 1945

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WP(C) NO. 28785 OF 2023

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PETITIONER/S:

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1 M/S.PANKAJA KASTURI HERBALS INDIA PVT. LTD., KASTURI, POOVACHAL, THIRUVANANTHAPURAM REPRESENTED BY ITS MANAGING DIRECTOR, DR. J.HAREENDRAN NAIR, PIN - 695575

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2 DR.J.HAREENDRAN NAIR, AGED 60 YEARS KASTURI, POOVACHAL, THIRUVANANTHAPURAM, PIN - 695575 BY ADVS.

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ANIL D. NAIR
TELMA RAJU
AADITYA NAIR

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RESPONDENT/S:

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1 THE ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, AAYAKAR BHAVAN, 1ST FLOOR, KOWDIAR, THIRUVANATHAPURAM, PIN - 695003

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2 DEPUTY COMMISSIONER OF INCOME TAX CIRCLE-1(1), AAYAKAR BHAVAN, 1ST FLOOR, KOWDIAR, THIRUVANATHAPURAM, PIN - 695003

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BY ADVS.

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NAVANEETH.N.NATH, CGC
SUSIE B VARGHESE

¶15

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:

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WP(C) NO. 28785 OF 2023 and connected cases

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¶18

IN THE HIGH COURT OF KERALA AT ERNAKULAM

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PRESENT

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THE HONOURABLE MR. JUSTICE DINESH KUMAR SINGH TUESDAY, THE 19^TH DAY OF DECEMBER 2023 / 28TH AGRAHAYANA, 1945

¶21

WP(C) NO. 26130 OF 2023

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PETITIONER/S:

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1 HAILSTONE INNOVATIONS PVT. LTD, DOOR NO. 4/381 B, AYYANKUNNU PO, MUNDUR, THRISSUR, KERALA-680541, REPRESENTED BY ITS MANAGING DIRECTED MR. R.J. WILLIAMS.

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2 R.J. WILLIAMS, VELLOTTINGAL HOUSE, ANTONY ROAD, OLLUR, THRISSUR, KERALA, PIN - 680306

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BY ADVS.

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ANIL D. NAIR
TELMA RAJU
AADITYA NAIR

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RESPONDENT/S:

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1 THE ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE 1,KANDOMKULATHY TOWERS INCOME TAX OFFICE OPPOSITE MAHARAJAS COLLEGE GROUND,KOCHI, PIN - 682001

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2 UNION OF INDIA, REPRESENTED BY ITS SECRETARY, DEPARTMENT OF REVENUE, MINISTRY OF FINANCE, NORTH BLOCK, NEW DELHI, PIN - 110001

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3 INTERIM BOARD FOR SETTLEMENT, IBS-2, LOK NAYAK BHAWAN, KHAN MARKET, NEW DELHI, PIN - 110003

¶31

THIS WRIT PETITION (CIVIL) HAVING COME UP FOR
ADMISSION ON 19.12.2023, ALONG WITH WP(C).28785/2023 AND
CONNECTED CASES, THE COURT ON THE SAME DAY DELIVERED THE
FOLLOWING:

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WP(C) NO. 28785 OF 2023 and connected cases

¶33

¶34

IN THE HIGH COURT OF KERALA AT ERNAKULAM

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PRESENT

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THE HONOURABLE MR. JUSTICE DINESH KUMAR SINGH TUESDAY, THE 19^TH DAY OF DECEMBER 2023 / 28TH AGRAHAYANA, 1945

¶37

WP(C) NO. 30919 OF 2023

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PETITIONER/S:

¶39

1 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

¶40

2 R.J. WILLIAMS, VELLOTTINGAL HOUSE, ANTONY ROAD, OLLUR, THRISSUR, KERALA, PIN - 680306

¶41

BY ADVS.
ANIL D. NAIR
TELMA RAJU
AADITYA NAIR

¶42

RESPONDENT/S:

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1 THE ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE 1,KANDOMKULATHY TOWERS INCOME TAX OFFICE,OPPOSITE MAHARAJAS COLLEGE GROUND KOCHI, PIN - 682001

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2 UNION OF INDIA, REPRESENTED BY ITS SECRETARY ,DEPARTMENT OF REVENUE, MINISTRY OF FINANCE,NORTH BLOCK, NEW DELHI, PIN - 110001

¶45

3 INTERIM BOARD FOR SETTLEMENT, IBS-2, LOK NAYAK BHAWAN, KHAN MARKET, NEW DELHI, PIN - 110003 BY ADV NAVANEETH.N.NATH

¶46

THIS WRIT PETITION (CIVIL) HAVING COME UP FOR
ADMISSION ON 19.12.2023, ALONG WITH WP(C).28785/2023 AND
CONNECTED CASES, THE COURT ON THE SAME DAY DELIVERED THE
FOLLOWING:

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WP(C) NO. 28785 OF 2023 and connected cases

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4

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IN THE HIGH COURT OF KERALA AT ERNAKULAM

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PRESENT

¶51

THE HONOURABLE MR. JUSTICE DINESH KUMAR SINGH
TUESDAY, THE 19TH DAY OF DECEMBER 2023 / 28TH AGRAHAYANA,

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1945

¶53

WP(C) NO. 25867 OF 2023

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PETITIONER/S:

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M/S. PANKAJA KASTURI HERBALS INDIA PVT. LTD.,
KASTURI, POOVACHAL, THIRUVANANTHAPURAM 695 575,
REPRESENTED BY ITS MANAGING DIRECTOR, DR. J
HAREENDRAN NAIR

¶56

BY ADVS.
ANIL D. NAIR
TELMA RAJU
AADITYA NAIR

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RESPONDENT/S:

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1 DEPUTY COMMISSIONER OF INCOME TAX CIRCLE-1(1), AAYAKAR BHAVAN, 1ST FLOOR, KOWDIAR, THIRUVANATHAPURAM, PIN - 695003

¶59

2 THE ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, AAYAKAR BHAVAN, 1ST FLOOR, KOWDIAR, THIRUVANATHAPURAM, PIN - 695003

¶60

3 UNION OF INDIA, REPRESENTED BY ITS SECRETARY DEPARTMENT OF REVENUE, MINISTRY OF FINANCE NORTH BLOCK, NEW DELHI, PIN - 110001

¶61

4 INTERIM BOARD FOR SETTLEMENT, IBS-2, LOK NAYAK BHAWAN, KHAN MARKET, NEW DELHI, PIN - 110003

¶62

BY ADV JOSE JOSEPH, SC, INCOME TAX DEPARTMENT,
KERALA

¶63

THIS WRIT PETITION (CIVIL) HAVING COME UP FOR
ADMISSION ON 19.12.2023, ALONG WITH WP(C).28785/2023 AND
CONNECTED CASES, THE COURT ON THE SAME DAY DELIVERED THE
FOLLOWING:

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WP(C) NO. 28785 OF 2023 and connected cases

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JUDGMENT

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Dated this the 19^th day of December, 2023

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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.

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Union of India [MANU/TN/6417/2023]

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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:-

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“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;

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(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;

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(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;

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(iv) Wherever they are rejected on the ground that they did not have a case pending as on

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WP(C) NO. 28785 OF 2023 and connected cases

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¶77

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;

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(v) No Costs. Consequently all miscellaneous applications shall stand closed.”

¶79

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.

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Sd/-

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DINESH KUMAR SINGH

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JUDGE

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WP(C) NO. 28785 OF 2023 and connected cases

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APPENDIX OF WP(C) 26130/2023

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PETITIONER EXHIBITS

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`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`

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WP(C) NO. 28785 OF 2023 and connected cases

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APPENDIX OF WP(C) 30919/2023

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PETITIONER EXHIBITS

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`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`

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WP(C) NO. 28785 OF 2023 and connected cases

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¶96

YEAR 2017-18 ISSUED BY THE 1ST
RESPONDENT.

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`Exhibit P15`	`TRUE COPY OF NOTICE UND` `ISSUED ON 5.9.2023 FOR` `YEAR 2018-19 ISSUED BY` `RESPONDENT.`	`ER SEC.142(1)` `THE ASSESSMENT` `THE 1ST`
`Exhibit P16`	`TRUE COPY OF NOTICE UND` `ISSUED ON 5.9.2023 FOR` `YEAR 2019-20 ISSUED BY` `RESPONDENT.`	`ER SEC.142(1)` `THE ASSESSMENT` `THE 1ST`
`Exhibit P17`	`TRUE COPY OF NOTICE UND` `ISSUED ON 5.9.2023 FOR` `YEAR 2014-15 ISSUED BY` `RESPONDENT.`	`ER SEC.143(2)` `THE ASSESSMENT` `THE 1ST`
`Exhibit P18`	`TRUE COPY OF NOTICE UND` `ISSUED ON 5.9.2023 FOR` `YEAR 2015-16 ISSUED BY` `RESPONDENT.`	`ER SEC.143(2)` `THE ASSESSMENT` `THE 1ST`
`Exhibit P19`	`TRUE COPY OF NOTICE UND` `ISSUED ON 5.9.2023 FOR` `YEAR 2016-17 ISSUED BY` `RESPONDENT.`	`ER SEC.143(2)` `THE ASSESSMENT` `THE 1ST`
`Exhibit P20`	`TRUE COPY OF NOTICE UND` `ISSUED ON 5.9.2023 FOR` `YEAR 2017-18 ISSUED BY` `RESPONDENT.`	`ER SEC.143(2)` `THE ASSESSMENT` `THE 1ST`
`Exhibit P21`	`TRUE COPY OF NOTICE UND` `ISSUED ON 5.9.2023 FOR` `YEAR 2018-19 ISSUED BY` `RESPONDENT.`	`ER SEC.143(2)` `THE ASSESSMENT` `THE 1ST`
`Exhibit P22`	`TRUE COPY OF NOTICE UND` `ISSUED ON 5.9.2023 FOR` `YEAR 2019-20 ISSUED BY` `RESPONDENT.`	`ER SEC.143(2)` `THE ASSESSMENT` `THE 1ST`
`Exhibit P23`	`TRUE COPY OF NOTICE UND` `DATED 14.9.2023 ISSUED` `RESPONDENT FOR THE ASSE` `2020-21`	`ER SEC.143(2)` `BY THE 1ST` `SSMENT YEAR`
`Exhibit P24`	`TRUE COPY OF LETTER DAT` `REPLIED TO EXHIBIT P17-` `NOTICES BY THE PETITION`	`ED 11.9.2023` `EXHIBIT P22` `ER.`
`Exhibit P25`	`TRUE COPY LETTER DATED 16.` `EXHIBIT P23 NOTICE BY THE`	`9.2023 REPLIED TO` `PETITIONER.`
`Exhibit P26`	`TRUE COPY OF ORDER DATED 2` `MAT .375/2022 AND MAT .236` `HON'BLE CALCUTTA HIGH COUR`	`2.3.2022 IN` `/2022 OF THE` `T.`

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WP(C) NO. 28785 OF 2023 and connected cases

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APPENDIX OF WP(C) 28785/2023

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PETITIONER EXHIBITS

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`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`

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WP(C) NO. 28785 OF 2023 and connected cases

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FOR THE ASSESSMENT YEAR 2018-19 FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT.

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`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`

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`Exhibit P25`	`PETITIONER.` `TRUE COPY OF` `FOR THE ASSE` `BY THE 1ST R` `PETITIONER.`	`THE` `SSMEN` `ESPON`	`NOTICE DATED 9.8.2023` `T YEAR 2016-17 ISSUED` `DENT TO THE 1ST`
`Exhibit P26`	`TRUE COPY OF` `FOR THE ASSE` `BY THE 1ST R` `PETITIONER.`	`THE` `SSMEN` `ESPON`	`NOTICE DATED 9.8.2023` `T YEAR 2017-18 ISSUED` `DENT TO THE 1ST`
`Exhibit P27`	`TRUE COPY OF` `FOR THE ASSE` `BY THE 1ST R` `PETITIONER.`	`THE` `SSMEN` `ESPON`	`NOTICE DATED 9.8.2023` `T YEAR 2018-19 ISSUED` `DENT TO THE 1ST`
`Exhibit P28`	`TRUE COPY OF` `FOR THE ASSE` `BY THE 1ST R` `PETITIONER.`	`THE` `SSMEN` `ESPON`	`NOTICE DATED 9.8.2023` `T YEAR 2019-20 ISSUED` `DENT TO THE 1ST`
`Exhibit P29`	`TRUE COPY OF` `FOR THE ASSE` `BY THE 1ST R` `PETITIONER.`	`THE` `SSMEN` `ESPON`	`NOTICE DATED 9.8.2023` `T YEAR 2020-21 ISSUED` `DENT TO THE 1ST`
`Exhibit P30`	`TRUE COPY OF` `FOR THE ASSE` `SUBMITTED BY`	`THE` `SSMEN` `THE`	`LETTER DATED 14.8.2023` `T YEAR 2014-15` `PETITIONER.`
`Exhibit P31`	`TRUE COPY OF` `FOR THE ASSE` `SUBMITTED BY`	`THE` `SSMEN` `THE`	`LETTER DATED 14.8.2023` `T YEAR 2015-16` `PETITIONER.`
`Exhibit P32`	`TRUE COPY OF` `FOR THE ASSE` `SUBMITTED BY`	`THE` `SSMEN` `THE`	`LETTER DATED 14.8.2023` `T YEAR 2016-17` `PETITIONER.`
`Exhibit P33`	`TRUE COPY OF` `FOR THE ASSE` `SUBMITTED BY`	`THE` `SSMEN` `THE`	`LETTER DATED 14.8.2023` `T YEAR 2017-18` `PETITIONER.`
`Exhibit P34`	`TRUE COPY OF` `FOR THE ASSE` `SUBMITTED BY`	`THE` `SSMEN` `THE`	`LETTER DATED 14.8.2023` `T YEAR 2018-19` `PETITIONER.`
`Exhibit P35`	`TRUE COPY OF` `FOR THE ASSE` `SUBMITTED BY`	`THE` `SSMEN` `THE`	`LETTER DATED 14.8.2023` `T YEAR 2019-20` `PETITIONER.`
`Exhibit P36`	`TRUE COPY OF` `FOR THE ASSE` `SUBMITTED BY`	`THE` `SSMEN` `THE`	`LETTER DATED 14.8.2023` `T YEAR 2020-21` `PETITIONER.`
`Exhibit P37`	`TRUE COPY OF` `DATED 21.8.2` `PETITIONER T`	`THE` `023 S` `O THE`	`LETTER FOR ADJOURNMENT` `UBMITTED BY THE` `1ST RESPONDENT.`
`Exhibit P38`	`TRUE COPY OF`	`THE`	`LETTER DATED 21.8.2023`

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WP(C) NO. 28785 OF 2023 and connected cases

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ISSUED BY THE 1ST RESPONDENT TO THE PETITIONER.

¶113

`Exhibit P39`	`TRUE COPY OF NOTICE` `THE ASSESSMENT YEAR` `THE 1ST RESPONDENT`	`DATED 21.8.2023 FOR` `2014-15 ISSUED BY` `TO THE PETITIONER.`
`Exhibit P40`	`TRUE COPY OF NOTICE` `THE ASSESSMENT YEAR` `THE 1ST RESPONDENT`	`DATED 21.8.2023 FOR` `2015-16 ISSUED BY` `TO THE PETITIONER.`
`Exhibit P41`	`TRUE COPY OF NOTICE` `THE ASSESSMENT YEAR` `THE 1ST RESPONDENT`	`DATED 21.8.2023 FOR` `2016-17 ISSUED BY` `TO THE PETITIONER.`
`Exhibit P42`	`TRUE COPY OF NOTICE` `THE ASSESSMENT YEAR` `THE 1ST RESPONDENT`	`DATED 21.8.2023 FOR` `2017-18 ISSUED BY` `TO THE PETITIONER.`
`Exhibit P43`	`TRUE COPY OF NOTICE` `THE ASSESSMENT YEAR` `THE 1ST RESPONDENT`	`DATED 21.8.2023 FOR` `2018-19 ISSUED BY` `TO THE PETITIONER.`
`Exhibit P44`	`TRUE COPY OF NOTICE` `THE ASSESSMENT YEAR` `THE 1ST RESPONDENT`	`DATED 21.8.2023 FOR` `2019-20 ISSUED BY` `TO THE PETITIONER.`
`Exhibit P45`	`TRUE COPY OF NOTICE` `THE ASSESSMENT YEAR` `THE 1ST RESPONDENT`	`DATED 21.8.2023 FOR` `2020-21 ISSUED BY` `TO THE PETITIONER.`
`Exhibit P46`	`TRUE COPY OF SUMMON` `ISSUED BY THE 1ST R` `PETITIONER.`	`S DATED 21.8.2023` `ESPONDENT TO THE 2ND`

¶114

WP(C) NO. 28785 OF 2023 and connected cases

¶115

¶116

APPENDIX OF WP(C) 25867/2023

¶117

`PETITIO`	`NER`	`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`

M/S. Pankaja Kasturi Herbals India Pvt. Ltd., v. Deputy Commissioner of Income Tax CIRCLE-1(1)

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M/S. Pankaja Kasturi Herbals India Pvt. Ltd., v. Deputy Commissioner of Income Tax CIRCLE-1(1)

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