Kerala High Court

Shibu Mathew vs Interim Board For Settlement Â€“ Ii on 23 September, 2024

Author: P Gopinath

Bench: P Gopinath

                                                         2024:KER:70682
WP(C) Nos.1188/2024, 1223/2024,
1249/2024, 1264/2024            -1-
             IN THE HIGH COURT OF KERALA AT ERNAKULAM

                               PRESENT

                THE HONOURABLE MR. JUSTICE GOPINATH P.

     MONDAY, THE 23RD DAY OF SEPTEMBER 2024 / 1ST ASWINA, 1946

                        WP(C) NO. 1188 OF 2024

PETITIONER/S:

          PALATHRA CONSTRUCTIONS PVT. LTD.,
          REPRESENTED BY ITS MANAGING DIRECTOR SONY MATHEW,
          PALATHRA BUILDING, THURUTHY P.O, CHANGANACHERRY,
          KOTTAYAM, KERALA, PIN - 686535


          BY ADVS.
          N.KRISHNA PRASAD
          GAYATHRI POTI
          P.SHANES METHAR
          PUSHPARAJ.K.P
          T.BANUSEKAR
RESPONDENT/S:

    1     INTERIM BOARD FOR SETTLEMENT - II,
          REPRESENTED BY ITS SECRETARY, 9TH FLOOR, C-WING, LOK
          NAYAK BHAWAN, KHAN MARKET, NEW DELHI, PIN - 110003

    2     PRINCIPAL COMMISSIONER OF INCOME TAX,
          CENTRAL, KOCHI, PIN - 682018

    3     ASSISTANT COMMISSIONER OF INCOME TAX,
          CENTRAL CIRCLE, INCOME TAX OFFICE, PUBLIC LIBRARY
          BUILDING, SHASTRI ROAD, KOTTAYAM, KERALA, PIN - 686001


          BY ADVS.
          NAVANEETH.N.NATH
          SUSIE B VARGHESE


     THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON
23.09.2024, ALONG WITH WP(C).1223/2024, 1249/2024 AND CONNECTED
CASES, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
                                                           2024:KER:70682
WP(C) Nos.1188/2024, 1223/2024,
1249/2024, 1264/2024            -2-

                IN THE HIGH COURT OF KERALA AT ERNAKULAM

                                PRESENT

                 THE HONOURABLE MR. JUSTICE GOPINATH P.

     MONDAY, THE 23RD DAY OF SEPTEMBER 2024 / 1ST ASWINA, 1946

                         WP(C) NO. 1223 OF 2024

PETITIONER/S:

           CHARLES MATHEW,
           AGED 52 YEARS
           S/O.P.P.MATHEW, PALATHRA HOUSE, THURUTHY P.O,
           CHANGANACHERRY, KOTTAYAM, KERALA, PIN - 686535


           BY ADVS.
           N.KRISHNA PRASAD
           GAYATHRI POTI
           P.SHANES METHAR
           PUSHPARAJ.K.P
           T.BANUSEKAR
RESPONDENT/S:

    1      INTERIM BOARD FOR SETTLEMENT - II,
           REPRESENTED BY ITS SECRETARY, 9TH FLOOR, C-WING, LOK
           NAYAK BHAWAN, KHAN MARKET, NEW DELHI, PIN - 110003

    2      PRINCIPAL COMMISSIONER OF INCOME TAX,
           CENTRAL, KOCHI, PIN - 682018

    3      ASSISTANT COMMISSIONER OF INCOME TAX,
           CENTRAL CIRCLE, INCOME TAX OFFICE, PUBLIC LIBRARY
           BUILDING, SHASTRI ROAD, KOTTAYAM, KERALA, PIN - 686001


     THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON
23.09.2024, ALONG WITH WP(C).1188/2024 AND CONNECTED CASES, THE
COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
                                                           2024:KER:70682
WP(C) Nos.1188/2024, 1223/2024,
1249/2024, 1264/2024            -3-

                IN THE HIGH COURT OF KERALA AT ERNAKULAM

                                PRESENT

                 THE HONOURABLE MR. JUSTICE GOPINATH P.

     MONDAY, THE 23RD DAY OF SEPTEMBER 2024 / 1ST ASWINA, 1946

                         WP(C) NO. 1249 OF 2024

PETITIONER/S:

           SONY MATHEW
           AGED 56 YEARS
           SON OF P.P.MATHEW, RESIDING AT PALATHRA HOUSE, THURUTHY
           P.O, CHANGANACHERRY, KOTTAYAM, KERALA., PIN - 686535

           BY ADVS.
           N.KRISHNA PRASAD
           GAYATHRI POTI
           P.SHANES METHAR
           PUSHPARAJ.K.P
           T.BANUSEKAR
RESPONDENT/S:

    1      INTERIM BOARD FOR SETTLEMENT - II
           REPRESENTED BY ITS SECRETARY, 9TH FLOOR, C-WING, LOK
           NAYAK BHAWAN, KHAN MARKET, NEW DELHI, PIN - 110003

    2      PRINCIPAL COMMISSIONER OF INCOME TAX
           CENTRAL, KOCHI, PIN - 682018

    3      ASSISTANT COMMISSIONER OF INCOME TAX
           CENTRAL CIRCLE, INCOME TAX OFFICE, PUBLIC LIBRARY
           BUILDING, SHASTRI ROAD, KOTTAYAM, KERALA, PIN - 686001

           BY ADVS.
           NAVANEETH.N.NATH
           SUSIE B VARGHESE(K/1300/2019)


     THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON
23.09.2024, ALONG WITH WP(C).1188/2024 AND CONNECTED CASES, THE
COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
                                                           2024:KER:70682
WP(C) Nos.1188/2024, 1223/2024,
1249/2024, 1264/2024            -4-

                IN THE HIGH COURT OF KERALA AT ERNAKULAM

                                PRESENT

                 THE HONOURABLE MR. JUSTICE GOPINATH P.

     MONDAY, THE 23RD DAY OF SEPTEMBER 2024 / 1ST ASWINA, 1946

                         WP(C) NO. 1264 OF 2024

PETITIONER/S:

           SHIBU MATHEW,
           AGED 58 YEARS
           S/O.P.P.MATHEW, PALATHRA HOUSE, THURUTHY P.O,
           CHANGANACHERRY, KOTTAYAM, KERALA, PIN - 686535

           BY ADVS.
           N.KRISHNA PRASAD
           GAYATHRI POTI
           P.SHANES METHAR
           PUSHPARAJ.K.P
           T.BANUSEKAR
RESPONDENT/S:

    1      INTERIM BOARD FOR SETTLEMENT - II
           REPRESENTED BY ITS SECRETARY, 9TH FLOOR, C-WING, LOK
           NAYAK BHAWAN, KHAN MARKET, NEW DELHI, PIN - 110003

    2      PRINCIPAL COMMISSIONER OF INCOME TAX,
           CENTRAL, KOCHI, PIN - 682018

    3      ASSISTANT COMMISSIONER OF INCOME TAX,
           CENTRAL CIRCLE, INCOME TAX OFFICE, PUBLIC LIBRARY
           BUILDING, SHASTRI ROAD, KOTTAYAM, KERALA, PIN - 686001

           BY ADVS.
           NAVANEETH.N.NATH
           SUSIE B VARGHESE


     THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON
23.09.2024, ALONG WITH WP(C).1188/2024 AND CONNECTED CASES, THE
COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
                                                                2024:KER:70682
WP(C) Nos.1188/2024, 1223/2024,
1249/2024, 1264/2024            -5-
                               JUDGMENT

These writ petitions have been filed challenging the order of the Interim

Settlement Board constituted under the provisions of the Income Tax Act,

1961 ('the 1961 Act) rejecting the application for settlement filed by the

petitioners in terms of the provisions contained in Section 245C of the 1961

Act.

2. A perusal of the impugned orders will indicate that the applications

for settlement relate to assessment years 2014-15 and 2020-21. Notices in

respect of all assessment years except assessment year 2020-21 were issued

on 08-01-2021. However, for assessment year 2020-21 the relevant date was

18-03-2021 as the return for that year (following the search) was filed on that

date. The issue raised in these writ petitions appear to be squarely covered in

favour of the petitioner by a Division Bench judgment of Madras High Court

in Jain Metal Rolling Mills v. Union of India; 2023 SCC OnLine Mad.

8043, where the court held as follows;

"42. In the result, these writ petitions are partly allowed and are disposed of 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 day of February, 2021 as 31st day of March, 2021;

2024:KER:70682 WP(C) Nos.1188/2024, 1223/2024,

(ii) Consequently the last date of eligibility mentioned in paragraph 4(i) of the impugned circular dated September 28, 2021 shall also be read as March 31, 2021;

(iii) all the applications in respect of the petitioners even in respect of the cases arising between February 1, 2021 to March 31, 2021 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 January 31, 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 the 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 January 31, 2021;

(v) No costs. Consequently all miscellaneous applications shall stand closed."

I am in respectful agreement with the view taken by the Madras High Court in

Jain Metal Rolling Mills (supra).

3. Therefore, these writ petitions are allowed. Ext.P17 order in W.P (C)

No.1188/2024, Ext.P17 order in W.P (C) No.1223/2024, Ext.P16 order in W.P

in W.P (C) No.1264/2024 will stand quashed and it is directed that the 2024:KER:70682 WP(C) Nos.1188/2024, 1223/2024,

applications filed for settlement shall be considered and disposed of on merits

by the Interim Settlement Commissioner.

Sd/-

GOPINATH P. JUDGE

AMG 2024:KER:70682 WP(C) Nos.1188/2024, 1223/2024,

APPENDIX OF WP(C) 1223/2024

PETITIONER EXHIBITS

Exhibit P1 TRUE COPY OF NOTICE ISSUED U/S.153A FOR THE A.Y.2014-15 ISSUED BY THE 3RD RESPONDENT DATED 08.01.2021

Exhibit P1(a) TRUE COPY OF NOTICE ISSUED U/S.153A OF THE ACT FOR THE A.Y.2015-16 ISSUED BY THE 3RD RESPONDENT DATED 08.01.2021

Exhibit P1(b) TRUE COPY OF NOTICE ISSUED U/S.153A OF THE ACT FOR THE A.Y. 2016-17 ISSUED BY THE 3RD RESPONDENT DATED 08.01.2021

Exhibit P1(c) TRUE COPY OF NOTICE ISSUED U/S.153A OF THE ACT FOR THE A.Y. 2017-18 ISSUED BY THE 3RD RESPONDENT DATED 08.01.2021

Exhibit P1(d) TRUE COPY OF NOTICE ISSUED U/S.153A OF THE ACT FOR THE A.Y.2018-19 ISSUED BY THE 3RD RESPONDENT DATED 08.01.2021

Exhibit P1(e) TRUE COPY OF NOTICE ISSUED U/S.153A OF THE ACT FOR THE A.Y. 2019-20 ISSUED BY THE 3RD RESPONDENT DATED 08.01.2021

Exhibit P2 TRUE COPY OF THE INCOME TAX RETURN ACKNOWLEDGMENT IN RESPECT OF THE A.Y.2014-15

Exhibit P2(a) TRUE COPY OF THE INCOME TAX RETURN ACKNOWLEDGMENT IN RESPECT OF THE A.Y.2015-16

Exhibit P2(b) TRUE COPY OF THE INCOME TAX RETURN ACKNOWLEDGMENT IN RESPECT OF THE A.Y.2016-17

Exhibit P2(c) TRUE COPY OF THE INCOME TAX RETURN ACKNOWLEDGMENT IN RESPECT OF THE A.Y.2017-18

Exhibit P2(d) TRUE COPY OF THE INCOME TAX RETURN ACKNOWLEDGMENT IN RESPECT OF THE A.Y.2018-19

Exhibit P2(e) TRUE COPY OF THE INCOME TAX RETURN ACKNOWLEDGMENT IN RESPECT OF THE A.Y.2019-20 2024:KER:70682 WP(C) Nos.1188/2024, 1223/2024,

Exhibit P2(f) TRUE COPY OF THE INCOME TAX RETURN ACKNOWLEDGMENT IN RESPECT OF THE A.Y.2020-21

Exhibit P3 TRUE COPY OF NOTICE ISSUED U/S.143(2) OF THE ACT FOR THE A.Y.2014-15 BY THE 3RD RESPONDENT DATED 15.02.2021

Exhibit P3(a) TRUE COPY OF NOTICE ISSUED U/S.143(2) OF THE ACT FOR THE A.Y.2015-16 BY THE 3RD RESPONDENT DATED 15.02.2021

Exhibit P3(b) TRUE COPY OF NOTICE ISSUED U/S.143(2) OF THE ACT FOR THE A.Y.2016-17 BY THE 3RD RESPONDENT DATED 15.02.2021

Exhibit P3(c) TRUE COPY OF NOTICE ISSUED U/S.143(2) OF THE ACT FOR THE A.Y.2017-18 BY THE 3RD RESPONDENT DATED 15.2.2021

Exhibit P3(d) TRUE COPY OF NOTICE ISSUED U/S.143(2) OF THE ACT FOR THE A.Y.2018-19 BY THE 3RD RESPONDENT DATED 15.02.2021

Exhibit P3(e) TRUE COPY OF NOTICE ISSUED U/S.143(2) OF THE ACT FOR THE A.Y.2019-20 BY THE 3RD RESPONDENT DATED 15.2.2021

Exhibit P4 TRUE COPY OF THE W.P (C) NO.5245 OF 2021(E) WITHOUT EXHIBITS

Exhibit P5 TRUE COPY OF THE INTERIM ORDER DATED 01.03.2021 PASSED IN W.P (C) NO. 5245 OF 2021(E) BY THIS HON'BLE COURT

Exhibit P6 TRUE COPY OF THE ACKNOWLEDGEMENT OF THE APPLICATION ALONG WITH SUMMARY DATED 22.3.2021

Exhibit P7 TRUE COPY OF THE W.P(C) NO.13156 OF 2021(T) WITHOUT EXHIBITS

Exhibit P8 TRUE COPY OF THE INTERIM ORDER DATED 02.07.2021 PASSED IN W.P(C) NO.13156 OF 2021(T) BY THIS HON'BLE COURT

Exhibit P9 TRUE COPY OF THE INTERIM ORDER DATED 03.09.2021 PASSED IN W.P(C) NO.13156 OF 2021(T) BY THIS 2024:KER:70682 WP(C) Nos.1188/2024, 1223/2024,

HON'BLE COURT

Exhibit P10 TRUE COPY OF THE RULE 9 REPORT DATED 06.06.2022

Exhibit P11 TRUE COPY OF THE REPLY TO RULE 9 REPORT DATED 13.09.2022

Exhibit P12 TRUE COPY OF THE ORDER U/S.119(2)(B) OF THE ACT DATED 28.09.2021

Exhibit P13 TRUE COPY OF THE SUBMISSION OF THE PETITIONER BEFORE THE 1ST RESPONDENT DATED 17.07.2023

Exhibit P14 TRUE COPY OF THE NOTE ON VALIDITY OF SETTLEMENT APPLICATION DATED 26.10.2023

Exhibit P15 TRUE COPY OF THE SUBMISSION OF THE PETITIONER BEFORE THE 1ST RESPONDENT DATED 12.12.2023

Exhibit P16 TRUE COPY OF THE SUBMISSION OF THE PETITIONER BEFORE THE 1ST RESPONDENT DATED 14.12.2023

Exhibit P17 TRUE COPY OF THE ORDER U/S.245D(4) OF THE ACT DATED 20.12.2023

Exhibit P18 TRUE COPY OF THE SETTLEMENT APPLICATION FILED BY THE PETITIONER BEFORE THE 1ST RESPONDENT

Exhibit P19 TRUE COPY OF THE DECISION OF THIS HON'BLE COURT DATED 19-12-2023 IN WP(C) NO. 28785 OF 2023 IN THE CASE OF M/S. PANKAJA KASTURI HERBALS INDIA PRIVATE LIMITED V. ACIT AND ANR. AND CONNECTED CASES

Exhibit P20 TRUE COPY OF THE DECISION OF THE HON'BLE HIGH COURT OF MADRAS DATED 17-11-2023 IN WP NOS. 13455 OF 2021 AND BATCH IN THE CASE OF M/S. JAIN METAL ROLLING MILLS V. UNION OF INDIA AND ORS 2024:KER:70682 WP(C) Nos.1188/2024, 1223/2024,

APPENDIX OF WP(C) 1249/2024

PETITIONER EXHIBITS

Exhibit P1 TRUE COPY OF NOTICE U/S.153A FOR THE A.Y.2014-15 ISSUED BY THE 3RD RESPONDENT DATED 08.01.2021

Exhibit P1(a) TRUE COPY OF NOTICE U/S.153A OF THE ACT FOR THE A.Y.2015-16 ISSUED BY THE 3RD RESPONDENT DATED 08.01.2021

Exhibit P1(b) TRUE COPY OF NOTICE U/S.153A OF THE ACT FOR THE A.Y. 2016-17 ISSUED BY THE 3RD RESPONDENT DATED 08.01.2021

Exhibit P1(c) TRUE COPY OF NOTICE U/S.153A OF THE ACT FOR THE A.Y. 2017-18 ISSUED BY THE 3RD RESPONDENT DATED 08.01.2021

Exhibit P1(d) TRUE COPY OF NOTICE U/S.153A OF THE ACT FOR THE A.Y.2018-19 ISSUED BY THE 3RD RESPONDENT DATED 08.01.2021

Exhibit P1(e) TRUE COPY OF NOTICE ISSUED U/S.153A OF THE ACT FOR THE A.Y. 2019-20 ISSUED BY THE 3RD RESPONDENT DATED 08.01.2021

Exhibit P2 TRUE COPY OF THE INCOME TAX RETURN ACKNOWLEDGMENT IN RESPECT OF THE A.Y.2014-15 DATED 11.2.2021

Exhibit P2(a) TRUE COPY OF THE INCOME TAX RETURN ACKNOWLEDGMENT IN RESPECT OF THE A.Y.2015-16 DATED 11.2.2021

Exhibit P2(b) TRUE COPY OF THE INCOME TAX RETURN ACKNOWLEDGMENT IN RESPECT OF THE A.Y.2016-17 DATED 11.2.2021

Exhibit P2(c) TRUE COPY OF THE INCOME TAX RETURN ACKNOWLEDGMENT IN RESPECT OF THE A.Y.2017-18 DATED 11.2.2021

Exhibit P2(d) TRUE COPY OF THE INCOME TAX RETURN ACKNOWLEDGMENT IN RESPECT OF THE A.Y.2018-19 2024:KER:70682 WP(C) Nos.1188/2024, 1223/2024,

DATED 11.2.2021

Exhibit P2(e) TRUE COPY OF THE INCOME TAX RETURN ACKNOWLEDGMENT IN RESPECT OF THE A.Y.2019-20 DATED 11.2.2021

Exhibit P3 TRUE COPY OF NOTICE ISSUED U/S. 143(2) OF THE ACT FOR THE A.Y.2014-15 BY THE 3RD RESPONDENT DATED 15.02.2021

Exhibit P3(a) TRUE COPY OF NOTICE ISSUED U/S.143(2) OF THE ACT FOR THE A.Y.2015-16 BY THE 3RD RESPONDENT DATED 15.02.2021

Exhibit P3(b) TRUE COPY OF NOTICE ISSUED U/S. 143(2) OF THE ACT FOR THE A.Y.2016-17 BY THE 3RD RESPONDENT DATED 15.02.2021

Exhibit P3(c) TRUE COPY OF NOTICE ISSUED U/S. 143(2) OF THE ACT FOR THE A.Y.2017-18 BY THE 3RD RESPONDENT DATED 15.02.2021

Exhibit P3(d) TRUE COPY OF NOTICE ISSUED U/S. 143(2) OF THE ACT FOR THE A.Y.2018-19 BY THE 3RD RESPONDENT DATED 15.02.2021

Exhibit P3(e) TRUE COPY OF NOTICE ISSUED U/S. 143(2) OF THE ACT FOR THE A.Y.2019-20 BY THE 3RD RESPONDENT DATED 15.02.2021

Exhibit P4 TRUE COPY OF THE W.P(C) NO. 5211 OF 2021(B) WITHOUT EXHIBITS

Exhibit P5 TRUE COPY OF THE INTERIM ORDER DATED 01.03.2021 PASSED IN W.P(C) NO. 5211 OF 2021(B) BY THIS HON'BLE COURT

Exhibit P6 TRUE COPY OF THE ACKNOWLEDGEMENT OF THE APPLICATION ALONG WITH SUMMARY DATED 22.3.2021

Exhibit P7 TRUE COPY OF THE W.P(C) NO.13148 OF 2021(P) WITHOUT EXHIBITS

Exhibit P8 TRUE COPY OF THE INTERIM ORDER DATED 02.09.2021 PASSED IN W.P(C) NO.13148 OF 2021 2024:KER:70682 WP(C) Nos.1188/2024, 1223/2024,

BY THIS HON'BLE COURT

Exhibit P9 TRUE COPY OF THE RULE 9 REPORT DATED 06.06.2022

Exhibit P10 TRUE COPY OF THE REPLY TO RULE 9 REPORT DATED 13.09.2022

Exhibit P11 TRUE COPY OF THE ORDER U/S.119(2)(B) OF THE ACT DATED 28.09.2021

Exhibit P12 TRUE COPY OF THE SUBMISSION OF THE PETITIONER DATED 17.07.2023

Exhibit P13 TRUE COPY OF THE NOTE ON VALIDITY OF SETTLEMENT APPLICATION DATED 26.10.2023

Exhibit P14 TRUE COPY OF THE SUBMISSION OF THE PETITIONER DATED 12.12.2023

Exhibit P15 TRUE COPY OF THE SUBMISSION OF THE PETITIONER DATED 14.12.2023 FILED BEFORE THE 1ST RESPONDENT

Exhibit P16 TRUE COPY OF THE ORDER U/S.245D(4) OF THE ACT DATED 20.12.2023

Exhibit P17 TRUE COPY OF THE SETTLEMENT APPLICATION FILED BY THE PETITIONER BEFORE THE 1ST RESPONDENT

Exhibit P18 TRUE COPY OF THE DECISION OF THIS HON'BLE COURT DATED 19-12-2023 IN WP(C) NO. 28785 OF 2023 IN THE CASE OF M/S. PANKAJA KASTURI HERBALS INDIA PRIVATE LIMITED V. ACIT AND ANR. AND CONNECTED CASES

Exhibit P19 TRUE COPY OF THE DECISION OF THE HON'BLE HIGH COURT OF MADRAS IN WP NOS. 13455 OF 2021 AND BATCH IN THE CASE OF M/S. JAIN METAL ROLLING MILLS V. UNION OF INDIA AND ORS 2024:KER:70682 WP(C) Nos.1188/2024, 1223/2024,

APPENDIX OF WP(C) 1264/2024

PETITIONER EXHIBITS

Exhibit P1 TRUE COPY OF NOTICE U/S.153A FOR THE A.Y.2014-15 ISSUED BY THE 3RD RESPONDENT DATED 08.01.2021

Exhibit P1(a) TRUE COPY OF NOTICE U/S.153A FOR THE A.Y.2015-16 ISSUED BY THE 3RD RESPONDENT DATED 08.01.2021

Exhibit P1(b) TRUE COPY OF NOTICE U/S.153A OF THE ACT FOR THE A.Y. 2016-17 ISSUED BY THE 3RD RESPONDENT DATED 08.01.2021

Exhibit P1(c) TRUE COPY OF NOTICE U/S.153A OF THE ACT FOR THE A.Y. 2017-18 ISSUED BY THE 3RD RESPONDENT DATED 08.01.2021

Exhibit P1(d) TRUE COPY OF NOTICE U/S.153A OF THE ACT FOR THE A.Y.2018-19 ISSUED BY THE 3RD RESPONDENT DATED 08.01.2021

Exhibit P1(e) TRUE COPY OF NOTICE U/S.153A OF THE ACT FOR THE A.Y. 2019-20 ISSUED BY THE 3RD RESPONDENT DATED 08.01.2021

Exhibit P2 TRUE COPY OF THE INCOME TAX RETURN ACKNOWLEDGMENT IN RESPECT OF THE A.Y.2014-15

Exhibit P2(a) TRUE COPY OF THE INCOME TAX RETURN ACKNOWLEDGMENT IN RESPECT OF THE A.Y.2015-16

Exhibit P2(b) TRUE COPY OF THE INCOME TAX RETURN ACKNOWLEDGMENT IN RESPECT OF THE A.Y.2016-17

Exhibit P2(c) TRUE COPY OF THE INCOME TAX RETURN ACKNOWLEDGMENT IN RESPECT OF THE A.Y.2017-18

Exhibit P2(d) TRUE COPY OF THE INCOME TAX RETURN ACKNOWLEDGMENT IN RESPECT OF THE A.Y.2018-19

Exhibit P2(e) TRUE COPY OF THE INCOME TAX RETURN ACKNOWLEDGMENT IN RESPECT OF THE A.Y.2019-20 2024:KER:70682 WP(C) Nos.1188/2024, 1223/2024,

Exhibit P2(f) TRUE COPY OF THE INCOME TAX RETURN ACKNOWLEDGMENT IN RESPECT OF THE A.Y.2020-21 DATED 18.3.2021

Exhibit P3 TRUE COPY OF NOTICE ISSUED U/S.143(2) OF THE ACT FOR THE A.Y.2014-15 BY THE 3RD RESPONDENT DATED 15.02.2021

Exhibit P3(a) TRUE COPY OF NOTICE ISSUED U/S.143(2) OF THE ACT FOR THE A.Y.2015-16 BY THE 3RD RESPONDENT DATED 15.02.2021

Exhibit P3(b) TRUE COPY OF NOTICE ISSUED U/S.143(2) OF THE ACT FOR THE A.Y.2016-17 BY THE 3RD RESPONDENT DATED 15.02.2021

Exhibit P3(c) TRUE COPY OF NOTICE ISSUED U/S.143(2) OF THE ACT FOR THE A.Y.2017-18 BY THE 3RD RESPONDENT DATED 15.2.2021

Exhibit P3(d) TRUE COPY OF NOTICE ISSUED U/S.143(2) OF THE ACT FOR THE A.Y.2018-19 BY THE 3RD RESPONDENT DATED 15.02.2021

Exhibit P3(e) TRUE COPY OF NOTICE ISSUED U/S.143(2) OF THE ACT FOR THE A.Y.2019-20 BY THE 3RD RESPONDENT DATED 15.2.2021

Exhibit P4 TRUE COPY OF THE W.P(C) NO.5217 OF 2021(B) WITHOUT EXHIBITS

Exhibit P5 TRUE COPY OF THE INTERIM ORDER DATED 01.03.2021 PASSED IN W.P(C) NO. 5217 OF 2021(B) BY THIS HON'BLE COURT

Exhibit P6 TRUE COPY OF THE ACKNOWLEDGMENT OF FILING THE APPLICATION BEFORE THE ITSC ALONG WITH FORM 34B AND FORM 34BA

Exhibit P7 TRUE COPY OF THE W.P(C) NO.13150 OF 2021(P) WITHOUT EXHIBITS

Exhibit P8 TRUE COPY OF THE INTERIM ORDER DATED 02.09.2021 PASSED IN W.P(C) NO.13150 OF 2021(P) BY THIS HON'BLE COURT 2024:KER:70682 WP(C) Nos.1188/2024, 1223/2024,

Exhibit P9 TRUE COPY OF THE RULE 9 REPORT DATED 06.06.2022 BY THE 2ND RESPONDENT

Exhibit P10 TRUE COPY OF THE REPLY TO RULE 9 REPORT DATED 13.09.2022 BY THE PETITIONER

Exhibit P11 TRUE COPY OF THE ORDER U/S.119(2)(B) OF THE ACT DATED 28.09.2021

Exhibit P12 TRUE COPY OF THE SUBMISSION OF THE PETITIONER DATED 17.07.2023 FILED BEFORE THE 1ST RESPONDENT

Exhibit P13 TRUE COPY OF THE NOTE DATED 26.10.2023 FILED BEFORE THE 1ST RESPONDENT

Exhibit P14 TRUE COPY OF THE SUBMISSION OF THE PETITIONER DATED 14.12.2023

Exhibit P15 TRUE COPY OF THE SUBMISSION FILED BY THE PETITIONER BEFORE THE 1ST RESPONDENT DATED 14.12.2023

Exhibit P16 TRUE COPY OF THE ORDER U/S.245D(4) DATED 20.12.2023 PASSED IN SETTLEMENT APPLICATION NO.KL/KO51/2020-21/101-IT BY THE 1ST RESPONDENT

Exhibit P17 TRUE COPY OF THE SETTLEMENT APPLICATION FILED BY THE PETITIONER BEFORE THE 1ST RESPONDENT

Exhibit P19 TRUE COPY OF THE DECISION OF THE HON'BLE HIGH COURT OF MADRAS DATED 17-11-2023 IN WP NOS. 13455 OF 2021 AND BATCH IN THE CASE OF M/S. JAIN METAL ROLLING MILLS V. UNION OF INDIA AND ORS 2024:KER:70682 WP(C) Nos.1188/2024, 1223/2024,

APPENDIX OF WP(C) 1188/2024

PETITIONER EXHIBITS

Exhibit P1 TRUE COPY OF NOTICE U/S.153A FOR THE A.Y.2014-15 ISSUED BY THE 3RD RESPONDENT DATED 08.01.2021

Exhibit P1(a) TRUE COPY OF NOTICE U/S.153A OF THE ACT FOR THE A.Y.2015-16 ISSUED BY THE 3RD RESPONDENT DATED 08.01.2021

Exhibit P1(b) TRUE COPY OF NOTICE U/S.153A OF THE ACT FOR THE A.Y.2016-17 ISSUED BY THE 3RD RESPONDENT DATED 08.01.2021

Exhibit P1(c) TRUE COPY OF NOTICE U/S.153A OF THE ACT FOR THE A.Y. 2017-18 ISSUED BY THE 3RD RESPONDENT DATED 08.01.2021

Exhibit P1(d) TRUE COPY OF NOTICE U/S.153A OF THE ACT FOR THE A.Y.2018-19 ISSUED BY THE 3RD RESPONDENT DATED 08.01.2021

Exhibit P1(e) TRUE COPY OF NOTICE U/S.153A OF THE ACT FOR THE A.Y. 2019-20 ISSUED BY THE 3RD RESPONDENT DATED 08.01.2021

Exhibit P2 TRUE COPY OF THE INCOME TAX RETURN ACKNOWLEDGMENT IN RESPECT OF THE A.Y.2014-15

Exhibit P2(a) TRUE COPY OF THE INCOME TAX RETURN ACKNOWLEDGMENT IN RESPECT OF THE A.Y. 2015-16

Exhibit P2(b) TRUE COPY OF THE INCOME TAX RETURN ACKNOWLEDGMENT IN RESPECT OF THE A.Y. 2016-17

Exhibit P2(c) TRUE COPY OF THE INCOME TAX RETURN ACKNOWLEDGMENT IN RESPECT OF THE A.Y. 2017-18

Exhibit P2(d) TRUE COPY OF THE INCOME TAX RETURN ACKNOWLEDGMENT IN RESPECT OF THE A.Y. 2018-19

Exhibit P2(e) TRUE COPY OF THE INCOME TAX RETURN ACKNOWLEDGMENT IN RESPECT OF THE A.Y. 2019-20 2024:KER:70682 WP(C) Nos.1188/2024, 1223/2024,

Exhibit P2(f) TRUE COPY OF THE INCOME TAX RETURN ACKNOWLEDGMENT IN RESPECT OF THE A.Y. 2020-21

Exhibit P3 TRUE COPY OF NOTICE ISSUED U/S.143(2) OF THE ACT FOR THE A.Y. 2014-15 BY THE 3RD RESPONDENT DATED 15.02.2021

Exhibit P3(a) TRUE COPY OF NOTICE ISSUED U/S.143(2) OF THE ACT FOR THE A.Y. 2015-16 BY THE 3RD RESPONDENT DATED 15.02.2021

Exhibit P3(b) TRUE COPY OF NOTICE ISSUED U/S.143(2) OF THE ACT FOR THE A.Y. 2016-17 BY THE 3RD RESPONDENT DATED 15.02.2021

Exhibit P3(c) TRUE COPY OF NOTICE ISSUED U/S.143(2) OF THE ACT FOR THE A.Y. 2017-18 BY THE 3RD RESPONDENT DATED 15.2.2021

Exhibit P3(d) TRUE COPY OF NOTICE ISSUED U/S.143(2) OF THE ACT FOR THE A.Y. 2018-19 BY THE 3RD RESPONDENT DATED 15.02.2021

Exhibit P3(e) TRUE COPY OF NOTICE ISSUED U/S.143(2) OF THE ACT FOR THE A.Y. 2019-20 BY THE 3RD RESPONDENT DATED 15.2.2021

Exhibit P4 TRUE COPY OF THE W.P (C) NO. 5158 OF 2021(T) WITHOUT EXHIBITS

Exhibit P5 TRUE COPY OF THE INTERIM ORDER DATED 01.03.2021 PASSED IN W.P (C) NO. 5158 OF 2021(T) BY THIS HON'BLE COURT

Exhibit P6 TRUE COPY OF THE ACKNOWLEDGEMENT OF THE APPLICATION ALONG WITH SUMMARY

Exhibit P7 TRUE COPY OF THE W.P(C) NO.13153 OF 2021(T) WITHOUT EXHIBITS

Exhibit P8 TRUE COPY OF THE INTERIM ORDER DATED 02.07.2021 PASSED IN W.P(C) NO.13153 OF 2021(T) BY THIS HON'BLE COURT

Exhibit P9 TRUE COPY OF THE INTERIM ORDER DATED 06.09.2021 PASSED IN W.P(C) NO.13153 OF 2024:KER:70682 WP(C) Nos.1188/2024, 1223/2024,

2021(T) BY THIS HON'BLE COURT

Exhibit P10 TRUE COPY OF THE RULE 9 REPORT DATED 06.06.2022

Exhibit P11 TRUE COPY OF THE REPLY TO RULE 9 REPORT DATED 13.09.2022

Exhibit P12 TRUE COPY OF THE ORDER U/S.119(2)(B) OF THE ACT DATED 28.09.2021

Exhibit P13 TRUE COPY OF THE SUBMISSION OF THE PETITIONER DATED 17.07.2023

Exhibit P14 TRUE COPY OF THE NOTE ON VALIDITY OF SETTLEMENT APPLICATION DATED 26.10.2023

Exhibit P15 TRUE COPY OF THE SUBMISSION OF THE PETITIONER DATED 12.12.2023

Exhibit P16 TRUE COPY OF THE SUBMISSION OF THE PETITIONER DATED 14.12.2023

Exhibit P17 TRUE COPY OF THE ORDER U/S.245D(4) OF THE ACT DATED 20.12.2023

Exhibit P18 TRUE COPY OF THE COPY OF THE SETTLEMENT APPLICATION FILED BY THE PETITIONER BEFORE THE 1ST RESPONDENT

Exhibit P20 TRUE COPY OF THE DECISION OF THE HON'BLE HIGH COURT OF MADRAS DATED 17-11-2023 IN WP NOS. 13455 OF 2021 AND BATCH IN THE CASE OF M/S. JAIN METAL ROLLING MILLS V. UNION OF INDIA AND ORS.