JOREHAUT GROUP LTD. Vs. UNION OF INDIA

JUDGEMENT

(1.) THESE batch of writ petitions are taken up together for disposal in terms of the judgment and order passed by this Court on March 11, 2005, in Assam Co. Ltd. v. .

(2.) THE writ petitions have been filed by the assessees challenging the legality and validity of the impugned notices dated March 28, 2003, and January 6, 2004, issued by the respondent authority under the provisions of Sections 148 142 and 143(2) of the Income Tax Act, 1961.

(3.) DR . Saraf, learned senior counsel argued that the deduction allowable on account of cess on green leaves has to be allowed on composite income. Dr. Saraf further argued that the issues raised in these writ petitions were also dealt with in an earlier case, i.e., Assam Company Limited and the reasons recorded therein hold good for the cases at hand. In the said judgment, the learned single judge observed as follows (page 626):