w w w . L a w y e r S e r v i c e s . i n



M/s. Cognizant Technology Solutions Pvt Ltd. v/s Deputy Commissioner of Income Tax, Large Taxpayer Unit-I & Another


Company & Directors' Information:- E 2 E SOLUTIONS PRIVATE LIMITED [Active] CIN = U72200DL2000PTC107313

Company & Directors' Information:- COGNIZANT TECHNOLOGY SOLUTIONS INDIA PRIVATE LIMITED [Active] CIN = U72300TN1994PTC026590

Company & Directors' Information:- COGNIZANT INDIA PRIVATE LIMITED [Amalgamated] CIN = U72200TN2004PTC078911

Company & Directors' Information:- E-SOLUTIONS PRIVATE LIMITED [Active] CIN = U30007TN1999PTC043325

Company & Directors' Information:- D S R SOLUTIONS LIMITED [Active] CIN = U72200TG1999PLC032008

Company & Directors' Information:- G P C TECHNOLOGY LIMITED [Not available for efiling] CIN = L31300DL1980PLC010998

Company & Directors' Information:- J. K. SOLUTIONS PRIVATE LIMITED [Active] CIN = U74999MH2014PTC257168

Company & Directors' Information:- V A SOLUTIONS PRIVATE LIMITED [Active] CIN = U72200TG2006PTC049266

Company & Directors' Information:- D P SOLUTIONS (INDIA) PRIVATE LIMITED [Strike Off] CIN = U22221DL2000PTC107837

Company & Directors' Information:- N Q SOLUTIONS INDIA PRIVATE LIMITED [Active] CIN = U51909OR2009PTC011136

Company & Directors' Information:- T R S TECHNOLOGY PRIVATE LIMITED [Active] CIN = U74899DL2003PTC119643

Company & Directors' Information:- I. S. SOLUTIONS PRIVATE LIMITED [Active] CIN = U30007TG1997PTC028047

Company & Directors' Information:- L T SOLUTIONS PRIVATE LIMITED [Strike Off] CIN = U72200TG2000PTC033248

Company & Directors' Information:- A 1 TECHNOLOGY PRIVATE LIMITED [Active] CIN = U72200PB2002PTC035548

Company & Directors' Information:- A S SOLUTIONS PRIVATE LIMITED [Active] CIN = U74140DL2010PTC202208

Company & Directors' Information:- D TECHNOLOGY PRIVATE LIMITED [Active] CIN = U01403MH2015PTC268305

Company & Directors' Information:- I S P SOLUTIONS INDIA PRIVATE LIMITED [Active] CIN = U72200TZ2001PTC009755

Company & Directors' Information:- S P E-SOLUTIONS PRIVATE LIMITED [Active] CIN = U72300DL2006PTC155569

Company & Directors' Information:- T X G SOLUTIONS PRIVATE LIMITED [Converted to LLP and Dissolved] CIN = U72200DL2006PTC150671

Company & Directors' Information:- B S TECHNOLOGY PRIVATE LIMITED [Strike Off] CIN = U28990DL2013PTC262594

Company & Directors' Information:- P S TECHNOLOGY PRIVATE LIMITED [Strike Off] CIN = U31902WB1997PTC084379

Company & Directors' Information:- H D SOLUTIONS PRIVATE LIMITED [Active] CIN = U72900DL2009PTC194392

Company & Directors' Information:- H & K SOLUTIONS PRIVATE LIMITED [Active] CIN = U63040GJ2009PTC059027

Company & Directors' Information:- F A S T SOLUTIONS (INDIA) PRIVATE LIMITED [Active] CIN = U22100MH1989PTC052935

Company & Directors' Information:- J R S TECHNOLOGY PRIVATE LIMITED [Active] CIN = U74120UP2015PTC074074

Company & Directors' Information:- N AND S SOLUTIONS PRIVATE LIMITED [Active] CIN = U74210KA1999PTC025555

Company & Directors' Information:- U-TO SOLUTIONS (INDIA) PRIVATE LIMITED [Active] CIN = U72100MH2000PTC130052

Company & Directors' Information:- Z D SOLUTIONS PRIVATE LIMITED [Strike Off] CIN = U72900TN2007PTC062584

Company & Directors' Information:- O AND M SOLUTIONS PRIVATE LIMITED [Active] CIN = U74210OR2005PTC008166

Company & Directors' Information:- R P A S SOLUTIONS PRIVATE LIMITED [Active] CIN = U72200TG2008PTC057538

Company & Directors' Information:- K & D TECHNOLOGY COMPANY PRIVATE LIMITED [Active] CIN = U72500MP2007PTC019697

Company & Directors' Information:- S P SOLUTIONS PRIVATE LIMITED [Amalgamated] CIN = U72200DL2011PTC213318

Company & Directors' Information:- S. S. G. SOLUTIONS PRIVATE LIMITED [Active] CIN = U72200TG1996PTC023719

Company & Directors' Information:- I T SOLUTIONS INDIA PRIVATE LIMITED [Active] CIN = U72200DL1996PTC076426

Company & Directors' Information:- E M TECHNOLOGY PRIVATE LIMITED [Strike Off] CIN = U74999DL2000PTC105539

Company & Directors' Information:- K B SOLUTIONS PRIVATE LIMITED [Strike Off] CIN = U74140PB2011PTC035055

Company & Directors' Information:- R M TECHNOLOGY INDIA PRIVATE LIMITED [Active] CIN = U74999MH2016PTC280859

Company & Directors' Information:- 5 I TECHNOLOGY PRIVATE LIMITED [Active] CIN = U72900UP2016PTC083186

Company & Directors' Information:- H A SOLUTIONS (INDIA) PRIVATE LIMITED [Active] CIN = U72900DL2000PTC104116

Company & Directors' Information:- 1 TO 5 SOLUTIONS PRIVATE LIMITED [Not available for efiling] CIN = U74999AS2020PTC020427

Company & Directors' Information:- C AND C SOLUTIONS (INDIA) LIMITED [Strike Off] CIN = U93000PY1995PLC001144

Company & Directors' Information:- AMP SOLUTIONS LIMITED [Active] CIN = U80302CH2001PLC024420

Company & Directors' Information:- D V M SOLUTIONS LIMITED [Converted to LLP] CIN = U74140DL1999PLC102362

Company & Directors' Information:- T S SOLUTIONS PRIVATE LIMITED [Active] CIN = U72200UP2000PTC025406

Company & Directors' Information:- S B 3 TECHNOLOGY PRIVATE LIMITED [Active] CIN = U72200DL2010PTC209614

Company & Directors' Information:- R R SOLUTIONS PRIVATE LIMITED [Active] CIN = U45309BR2008PTC013387

Company & Directors' Information:- B A SOLUTIONS INDIA PRIVATE LIMITED [Active] CIN = U74999DL2006PTC155492

Company & Directors' Information:- T & C TECHNOLOGY (INDIA) PRIVATE LIMITED [Active] CIN = U74899DL1995PTC074144

Company & Directors' Information:- C A AND S SOLUTIONS PRIVATE LIMITED [Active] CIN = U72200AP2000PTC034546

Company & Directors' Information:- P & A TECHNOLOGY PRIVATE LIMITED [Active] CIN = U45208OR2011PTC014269

Company & Directors' Information:- R A SOLUTIONS PRIVATE LIMITED [Active] CIN = U51101MH2013PTC249132

Company & Directors' Information:- R G S TECHNOLOGY (INDIA) PRIVATE LIMITED [Strike Off] CIN = U72200TN2003PTC050424

Company & Directors' Information:- I SOLUTIONS(INDIA) PRIVATE LIMITED [Strike Off] CIN = U72900TN2004PTC052692

Company & Directors' Information:- R V I T SOLUTIONS PRIVATE LIMITED [Strike Off] CIN = U72200DL2005PTC137434

Company & Directors' Information:- Q & Q TECHNOLOGY PRIVATE LIMITED [Active] CIN = U74900DL2013PTC259002

Company & Directors' Information:- R I SOLUTIONS PRIVATE LIMITED [Strike Off] CIN = U52392WB1999PTC088640

Company & Directors' Information:- G M I TECHNOLOGY PRIVATE LIMITED [Strike Off] CIN = U72200TG2011PTC075075

Company & Directors' Information:- S V TECHNOLOGY SOLUTIONS PRIVATE LIMITED [Active] CIN = U72900TN2006PTC061654

Company & Directors' Information:- S G SOLUTIONS PRIVATE LIMITED [Active] CIN = U74999BR2008PTC013392

Company & Directors' Information:- I E TECHNOLOGY PRIVATE LIMITED [Strike Off] CIN = U72900MH2001PTC132315

Company & Directors' Information:- V N SOLUTIONS PRIVATE LIMITED [Strike Off] CIN = U74900DL2009PTC195421

Company & Directors' Information:- R. K. SOLUTIONS PRIVATE LIMITED [Active] CIN = U74140DL2007PTC161367

Company & Directors' Information:- S R SOLUTIONS PRIVATE LIMITED [Active] CIN = U72200HR2000PTC055629

Company & Directors' Information:- B E SOLUTIONS PRIVATE LIMITED [Active] CIN = U72200KA2005PTC037127

Company & Directors' Information:- J TECHNOLOGY SOLUTIONS PRIVATE LIMITED [Strike Off] CIN = U74900PB2013PTC037792

Company & Directors' Information:- G N SOLUTIONS PRIVATE LIMITED [Active] CIN = U65993PN2008PTC132031

Company & Directors' Information:- J .S .SOLUTIONS PRIVATE LIMITED [Active] CIN = U72900PB2007PTC030855

Company & Directors' Information:- I P L TECHNOLOGY PRIVATE LIMITED [Active] CIN = U29290MH2000PTC127550

Company & Directors' Information:- TAX-O-TAX SOLUTIONS PRIVATE LIMITED [Strike Off] CIN = U74120PN2004PTC020069

Company & Directors' Information:- G I TECHNOLOGY PRIVATE LIMITED [Strike Off] CIN = U72200MH2005PTC156230

Company & Directors' Information:- SOLUTIONS @ PANORAMA TRAVEL PRIVATE LIMITED [Strike Off] CIN = U63040MH2010PTC199347

Company & Directors' Information:- A.N.D SOLUTIONS PRIVATE LIMITED [Active] CIN = U74999MH2013PTC244625

Company & Directors' Information:- S. R. TECHNOLOGY PRIVATE LIMITED [Active] CIN = U74999MH2017PTC290229

Company & Directors' Information:- V & M SOLUTIONS PRIVATE LIMITED [Active] CIN = U74999PN2014PTC150848

Company & Directors' Information:- G K SOLUTIONS PRIVATE LIMITED [Active] CIN = U72900MH2004PTC149891

Company & Directors' Information:- G K A SOLUTIONS PRIVATE LIMITED [Active] CIN = U72900MH2004PTC150210

Company & Directors' Information:- H. R. SOLUTIONS INDIA PRIVATE LIMITED [Strike Off] CIN = U74120TG2012PTC081581

Company & Directors' Information:- E-TAX SOLUTIONS PRIVATE LIMITED [Active] CIN = U74900TG2015PTC099401

Company & Directors' Information:- S A E-SOLUTIONS PRIVATE LIMITED [Active] CIN = U72200WB2012PTC181964

Company & Directors' Information:- C. R. TECHNOLOGY SOLUTIONS PRIVATE LIMITED [Strike Off] CIN = U72300WB2013PTC193569

Company & Directors' Information:- O S SOLUTIONS PRIVATE LIMITED [Strike Off] CIN = U93000JK2012PTC003733

Company & Directors' Information:- B AND P SOLUTIONS PRIVATE LIMITED [Active] CIN = U24100CH2015PTC035482

Company & Directors' Information:- A T SOLUTIONS PRIVATE LIMITED [Strike Off] CIN = U72900CH2009PTC031621

Company & Directors' Information:- R AND D SOLUTIONS PRIVATE LIMITED [Strike Off] CIN = U52392CH2010PTC032232

Company & Directors' Information:- G S L SOLUTIONS PRIVATE LIMITED [Strike Off] CIN = U72300DL2007PTC164747

Company & Directors' Information:- K S Q TECHNOLOGY PRIVATE LIMITED [Strike Off] CIN = U72900DL2006PTC154900

Company & Directors' Information:- F K SOLUTIONS PRIVATE LIMITED [Strike Off] CIN = U72900DL2008PTC186101

Company & Directors' Information:- B. R. SOLUTIONS PRIVATE LIMITED [Active] CIN = U74140DL2002PTC116699

Company & Directors' Information:- G. M. S E-SOLUTIONS PRIVATE LIMITED [Strike Off] CIN = U74140DL2012PTC235662

Company & Directors' Information:- A N S SOLUTIONS PRIVATE LIMITED [Strike Off] CIN = U74140DL2012PTC245060

Company & Directors' Information:- S & T SOLUTIONS PRIVATE LIMITED [Strike Off] CIN = U74140DL2013PTC247089

Company & Directors' Information:- M A SOLUTIONS PRIVATE LIMITED [Active] CIN = U74140DL2014PTC265618

Company & Directors' Information:- S A N SOLUTIONS PRIVATE LIMITED [Active] CIN = U74999DL2002PTC117534

Company & Directors' Information:- I G SOLUTIONS PRIVATE LIMITED [Active] CIN = U70109DL2012PTC244223

Company & Directors' Information:- P G I T SOLUTIONS PRIVATE LIMITED [Active] CIN = U72200DL2005PTC139469

Company & Directors' Information:- S N V TECHNOLOGY SOLUTIONS PRIVATE LIMITED [Strike Off] CIN = U72200DL2007PTC157730

Company & Directors' Information:- H R SOLUTIONS PRIVATE LIMITED [Strike Off] CIN = U74899DL1995PTC073143

Company & Directors' Information:- A 2 Z SOLUTIONS PRIVATE LIMITED [Strike Off] CIN = U74899DL2001PTC109658

Company & Directors' Information:- A P D SOLUTIONS PRIVATE LIMITED [Strike Off] CIN = U74900DL2013PTC249969

Company & Directors' Information:- P C TECHNOLOGY PRIVATE LIMITED [Strike Off] CIN = U74900DL2015PTC278616

Company & Directors' Information:- V R A A P SOLUTIONS PRIVATE LIMITED [Strike Off] CIN = U74950DL2014PTC271337

Company & Directors' Information:- V & P TECHNOLOGY PRIVATE LIMITED [Active] CIN = U72200HR2011PTC044721

Company & Directors' Information:- V SOLUTIONS PRIVATE LIMITED [Strike Off] CIN = U72200KA2010PTC052832

Company & Directors' Information:- N R L SOLUTIONS PRIVATE LIMITED [Strike Off] CIN = U72900KA2013PTC069148

Company & Directors' Information:- S V SOLUTIONS PRIVATE LIMITED [Strike Off] CIN = U74140GJ2007PTC051390

Company & Directors' Information:- N C A TECHNOLOGY PRIVATE LIMITED [Strike Off] CIN = U72900PB2008PTC031981

Company & Directors' Information:- A & A SOLUTIONS PRIVATE LIMITED [Strike Off] CIN = U72200PN2008PTC131887

Company & Directors' Information:- T N B SOLUTIONS PRIVATE LIMITED [Active] CIN = U72900MH2007GAT171606

Company & Directors' Information:- J R TECHNOLOGY SOLUTIONS PRIVATE LIMITED [Strike Off] CIN = U72200TG2008PTC057373

Company & Directors' Information:- H F SOLUTIONS PRIVATE LIMITED [Strike Off] CIN = U72300DL2007PTC168577

Company & Directors' Information:- K V M SOLUTIONS PRIVATE LIMITED [Strike Off] CIN = U72900DL2008PTC180136

Company & Directors' Information:- M G TECHNOLOGY PRIVATE LIMITED [Strike Off] CIN = U72200DL2007PTC172003

Company & Directors' Information:- T & S TECHNOLOGY PRIVATE LIMITED [Strike Off] CIN = U32204DL2008PTC177037

Company & Directors' Information:- T & T SOLUTIONS PRIVATE LIMITED [Strike Off] CIN = U72900GJ2007PTC051103

    W.P. No. 32752 of 2017 & M.P. No. 36090 of 2017

    Decided On, 25 February 2020

    At, High Court of Judicature at Madras

    By, THE HONOURABLE MR. JUSTICE C. SARAVANAN

    For the Petitioner: Srinath Sridevan, Advocate. For the Respondents: M/s. Hema Muralikrishnan, Standing Counsel.



Judgment Text


(Prayer: Writ Petition is filed under Article 226 of the Constitution of India praying for the issuance of Writ of Certiorari, to call for the records pertaining to the Notice under Section 147/148 of the Income Tax Act, bearing PAN No.AAACD3312M/2009-10 dated 28.03.2016, issued by the 1st respondent herein, as well as the consequential order bearing PAN No.AAACD3312M/2009-10 dated 15.11.2017 and quash the same.)

1. In this Writ Petition, the petitioner has challenging the impugned notice dated 28.03.2016 issued by the 1st respondent under Section 148 of the Income Tax Act, 1961 and reply dated 15.11.2017 given by the 1st respondent rejecting the objections raised by the petitioner.

2. The petitioner had filed its income tax return for the Assessment Year 2009-10, on 29.09.2009. Issue relating to Section 10A exemption was considered by the Assessing Officer while passing the assessment order dated 05.03.2013. At the fag end of the limitation, i.e. three days before the expiry of the limitation of six years, a notice dated 28.03.2016 under Section 148 of the Income Tax Act, 1981 was issued to re-opening the Assessment completed on 05.03.2013 for the Assessment year 2009-2010.

3. The petitioner sent a representation dated 21.04.2016 and called upon the respondent to furnish the reasons for re-opening the Assessment in terms of the decision of the Hon'ble Supreme Court in the case of GKN Driveshaft (India) Ltd. Vs. ITO, (2003) 259 ITR 19.

4. The respondent by a communication dated 14.07.2016 furnished the reasons for re-opening the Assessment. The reasons given for re-opening the assessment appears to be the reasons given for re-opening of the Assessment for Assessment Year 2010-11 vide notice dated 28.03.2015.

5. The respondent in the counter have also admitted inadvertent mistake in the reasons for reopening the Assessment as follows:-

Since the reasons for reopening are the same, due to clerical and inadvertent mistake, the figures that have been mentioned in the reasons for reopening for the AY.2009-2010 are the figures in respect of the AY.2010-11. However, the moot point to be noted is that the issues on which reopening of assessment has been done are reasons that are applicable for the present Assessment year 2009-2010 and therefore it is absolutely wrong to contend that the respondent has not applied his mind or that there has been a change of opinion.

6. I have considered the arguments of the learned counsel for the petitioner and the learned Standing Counsel for the respondents.

7. Formation of reason is a sine qua non for re-opening the Assessment. In this case, the figures given for justifying the re-opening the Assessment for the Assessment Year 2010-11 has been given as the reason for re-opening the Assessment for Assessment Year 2009-10.

8. Thus, it is clear that there was no reason available with respondent for re-opening the Assessment for Assessment Year 2009-10 though such reasons existed. The fact that the notice was issued mecha

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nically at the fag end of limitation makes it clear that it was issued without formation of any opinion. Therefore, the impugned proceedings are liable to be quashed and are hereby quashed. 9. In the light of the above discussion, the Writ Petition stands allowed. No cost. Consequently, connected Miscellaneous Petition is closed.
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