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TMI Blog2022 (4) TMI 1286X X X X Extracts X X X X X X X X Extracts X X X X ..... ON ORDER By this common order, all these four Writ Petitions are being disposed. 2. These Writ Petitions have been filed by the respective petitioners for the following relief:- W.P.No. Prayer 16022/202 For issuance of a Writ of Mandamus, to direct the 1 first respondent to pass an order under Section 154 of the Income Tax Act, 1961, deleting the protective addition for the Assessment Year 2014- 2015 of the petitioner and consequently direct the respondents either to adjust the amount of Rs. 1,09,12,172/- along with interest for the Assessment Year 2011-2012 payable by the petitioner or refund the same to the petitioner bearing PAN No.AACCV6776H within a time period. 16024/2021 For issuance of a Writ of Mandamus, to direct the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ts received as advance were not offered to tax by the respective petitioners. These petitioners were therefore taxed for the assessment year 2011-12. Therefore, appeals came to be filed by the respective petitioners which culminated in order of Appellate Commissioner for the Assessment Year 2011-2012. 4. Meanwhile, the respective petitioners themselves treated the amounts as income during the financial year 2013-2014 for the Assessment Year 2014-2015 and offered the amounts for tax in their returns filed under Section 139 of the Income Tax Act, 1961. Based on the aforesaid returns filed by the respective petitioners, the Assessments were completed for the Assessment Year 2014-2015 on a protective basis and the net amount of tax was demande ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2015 W.P.No.16024 of 2021 Assessment order 31.03.2016 PAN.No.AALCS1774R 2011-2012 31.03.2016 PAN.No.AALCS1774R 2014-2015 Order of CIT (Appeals) 23.02.2018 I.T.A.No.229/16-17 2011-2012 Order of ITAT 03.12.2018 ITA.No.1611/Chny/2018 2011-2012 Order of this Court 25.01.2021 T.C.A.No.507 of 2019 2011-2012 W.P.No.160246 of 2021 Assessment order 31.03.2016 PAN No.AALCS4094A 2011-2012 31.03.2016 PAN No.AALCS4094A 2014-2015 Order of CIT (Appeals) 23.02.2018 I.T.A.No.221/16-17 2011-2012 Order of ITAT 03.12.2018 ITA.No.1610/Chny/2018 2011-2012 08.03.2019 ITA.No.1650/Chny/2018 2014-2015 Order of this Court 25.01.2021 T.C.A.No.512 of 2019 2011-2012 29.03.2021 T.C.A.No.49 of 202 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 9,777/- and Rs. 1,20,08,628/- respectively along with interest for the Assessment Year 2011-2012 payable by the respective petitioners or refund the same to the respective petitioners. 11.Opposing the prayer for the order under Section 154 of the Income Tax Act, 1961, the learned Senior Standing Counsel for the respondents submits that once the assessment has been completed based on the returns filed under Section 139 of the Income Tax Act, 1961, the returns cannot be revised in terms of the decision of the Hon'ble Supreme Court in Goetze (India) Limited Vs. Commissioner of Income Tax, (2006) 284 ITR 323 (SC). It is submitted that the petitioners had voluntarily offered to pay the tax for the Assessment Year 2014-2015 and merely becaus ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nt assessment year viz., 2011-12 and therefore, the protective assessment for the year 2014-15 results in excess payment of tax. The petitioner cannot be taxed twice on the same income. Ultimately, the purpose of exercising power under the Act is only intended to collect correct and just tax under the provisions of the Income Tax Act, 1961 from an assessee. The Act is not intended either to collect or retain any amount which is not due from an assessee. 25.In this connection, a reference may be made to the decision of the Hon'ble Supreme Court in Unichem Laboratories Ltd vs. Collector of Central Excise, Bombay reported in (2002) 7 SCC 145 wherein the Hon'ble Supreme Court held that it is no part of duty of the department to levy a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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