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In view of the discussion made above, while we hold the provisions of Section 292CC and the Explanations added to Sections 132(1), 132(1A) and 132A of the Act of 1961 to be constitutionally valid, an interference with the assessment orders is made for the reasons recorded above and, accordingly, the assessment orders are set aside with remand of the case to the assessing authority to pass assessment orders afresh and it would be after taking into consideration the findings recorded by this court. The assessee would be at liberty to advance all the submissions in that regard. With the aforesaid, the writ petitions are disposed of. There will be no order as to costs. Consequently, connected miscellaneous petitions are closed. (M.N.B., CJ.) (N.M., J.) THE HON’BLE CHIEF JUSTICE AND N.MALA,J. (sasi) W.P.Nos.3625, 3635, 3661 and 3673 of 2022 10.08.2022. For the Petitioner in W.P.No.3661 of 2022 : Mr.Mukul Rohatgi, Sr. Counsel for M/s.Nithyaesh and Vaibhav For the Petitioner in W.P.No.3673 of 2022 : Mr.A.Shankar, Sr. Counsel for M/s.Nithyaesh and Vaibhav For the Petitioner in W.P.No.3625 of 2022 : Mr.Nithyaesh Natraj for M/s.Nithyaesh and Vaibhav For the Petitioner in W.P.No.3635 of 2022 Mr.Vaibhav R.Venkatesh for M/s.Nithyaesh and Vaibhav For the Respondents : Mr.R.Sankaranarayanan Additional Solicitor General assisted by (i) Mr.Avinash Krishnan Ravi CGSC, for respondents 1&2 in all WPs. A.P.Srinivas, SPC; and ANR Jayaprathap Standing Counsel for respondents 3 and 4 in all WPs. COMMON ORDER THE CHIEF JUSTICE
by Sekar Reporter · Published August 11, 2022
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[12/22, 12:43] Sekarreporter1: https://twitter.com/sekarreporter1/status/1341279670025609216?s=08 [12/22, 12:43] Sekarreporter1: LVS-DBS Merger: Madras High Court adjourns matter in view of Supreme Court notice in transfer petition | https://t.co/xyJYxztZgT https://t.co/LcTu3Ek15U
by Sekar Reporter · Published December 22, 2020