9911796707
TMI Blog2023 (1) TMI 71X X X X Extracts X X X X X X X X Extracts X X X X ..... ther there are merits in the writ petition to allow? - HELD THAT:- Admitted facts in these cases are that while the 1st respondent passed assessment orders on 30.03.2022, the appeal filed by the petitioner was allowed thereafter on 07.04.2022 by the ITAT, Visakhaptnam and the said appellate order was given effect by the department and registration certificate U/s 12AA was issued as per the proceedings dated 26.10.2022. It is true, as contended by learned Standing Counsel no exemption was granted by the date of passing of the assessment orders. However, such exemption was granted within short time thereafter. The petitioner has requested the 1st respondent to keep the proceedings on hold. Due to close of Financial Year, it appears the 1st ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... such other orders. 2. Petitioner s case succinctly is thus: (a) The petitioner/JNTUK came into being w.e.f the 18th day of August, 2008 by virtue of Jawaharlal Nehru Technological Universities Act, 2008 (Act No.30 of 2008) enacted by State of Andhra Pradesh, with the sole objective of imparting education and certain other objects incidental thereto. (b) The petitioner is recognized by the University Grants Commission (UGC) as a State University under Section 12[B] of UGC Act, 1956 and imparts education in various courses like B-Tech, M-Tech, M.B.A, B-Pharmacy, M-Pharmacy, MCA, Nano Technology, etc., through campus colleges located within the University campus and also through its constituent colleges and affiliated colleges locate ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 25.03.2019 and consequent to the findings by the survey, the 1st respondent issued notices u/s.148 of the Income Tax Act, 1961 on 30.03.2021. (g) Thereafter, the 1st respondent issued show cause notices dated 02.12.2021 under section 142(1) of Income Tax Act seeking certain information. However, due to lack of staff and prevalence of COVID-19 Pandemic the petitioner could not respond to the notices. Subsequently, the 1st respondent issued some more notices and the petitioner submitted short reply on 28.01.2022 submitting that the petitioner is an instrumentality of State and therefore it is not subjected to any tax liability. (f) Thereafter the 1st respondent issued final notices dated 27.02.2022 proposing to assess the total income ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and reserved for orders. The petitioner in his reply requested the 1st respondent to keep the proceedings on hold. (h) However, the 1st respondent did not grant opportunity of personal hearing and proceeded to complete the assessments u/s 144 r/w 147 of the Act on 30th March, 2022 vide orders dated 30.03.2022. The 1st respondent assessed the total income and raised total demand including interest as follows: Writ Petition Number Assessment Year Assessed Income (In rupees) Demand raised (In Rupees) 12448/2022 2013-14 77,52,03,060/- 74,73,57,670/- 12479/2022 2015-16 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 5. In that view, the assessment orders passed by the 1st respondent are null and void. He thus prayed to allow the writ petitions and remand the matter to the 1st respondent. 6. Learned Standing Counsel for respondents opposed the writ petition stating that since by the date of assessment, there was no exemption in favour of the petitioner, the assessment orders are valid in the eye of law. 7. The point for consideration whether there are merits in the writ petition to allow ? 8. POINT: Admitted facts in these cases are that while the 1st respondent passed assessment orders on 30.03.2022, the appeal filed by the petitioner was allowed thereafter on 07.04.2022 by the ITAT, Visakhaptnam and the said appellate order was given effect ..... X X X X Extracts X X X X X X X X Extracts X X X X
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