Mon Mohan Kohli v. Assistant Commissioner Of Income Tax & Anr

Signature Not Verified $~ IN THE HIGH COURT OF DELHI AT NEW DELHI +W.P.(C) 6176/2021 MON MOHAN KOHLI ..... Petitioner Versus ASSISTANT COMMISSIONER OF INCOME TAX & ANR.. ..... Respondents WITH W.P.(C) Nos. 6442/2021, 6443/2021, 6451/2021, 6465/2021, 6563/2021,6531/2021, 6596/2021, 6607/2021, 6645/2021, 6665/2021, 6667/2021, 6668/2021, 6705/2021, 6717/2021, 6718/2021, 6777/2021, 6799/2021, 6800/2021, 6801/2021, 6805/2021, 6822/2021, 6830/2021, 6832/2021, 6857/2021, 6877/2021, 6880/2021, 6888/2021, 6889/2021, 6890/2021, 6894/2021, 6896/2021, 6897/2021, 6898/2021, 6904/2021, 6905/2021, 6906/2021, 6910/2021, 6917/2021, 6918/2021, 6920/2021, 6922/2021, 6924/2021, 6931/2021,6950/20216954/2021, 6955/2021, 6962/2021,6963/2021, 6965/2021, 6966/2021, 6968/2021, 6972/2021, 6976/2021,7015/2021, 7016/2021, 7018/2021, 7027/2021, 7028/2021, 7030/2021,7031/2021, 7037/2021, 7038/2021, 7039/2021, 7041/2021, 7047/2021,7049/2021, 7054/2021,7055/2021,7058/2021, 7062/2021, 7066/2021, 6954/2021, 6955/2021, 6962/2021, 7071/2021, 7072/2021, 7075/2021, 7076/2021, 7078/2021, 7079/2021, 7080/2021, 7083/2021, 7097/2021, 7098/2021, 7102/2021, 7104/2021, 7107/2021, 7109/2021, 7111/2021, 7130/2021, 7131/2021, 7132/2021, 7134/2021, 7138/2021, 7139/2021, 7140/2021, 7141/2021, 7143/2021, 7144/2021, 7145/2021, 7147/2021, 7158/2021, 7163/2021, 7165/2021, 7168/2021, 7169/2021, 7170/2021, 7171/2021, 7172/2021, 7173/2021, 7174/2021, 7175/2021, 7177/2021, 7178/2021, 7180/2021, 7181/2021, 7190/2021, 7191/2021, 7193/2021, 7196/2021, 7200/2021, 7201/2021, 7203/2021, 7205/2021, 7206/2021, 7208/2021, 7210/2021, 7211/2021, 7212/2021, 7213/2021, 7215/2021, 7217/2021, 7219/2021, 7220/2021, 7225/2021, 7229/2021, 7231/2021, 7257/2021, 7259/2021, 7262/2021, 7263/2021, 7267/2021, 7269/2021, 7273/2021, 7274/2021, 7275/2021, 7277/2021, 7278/2021, 7287/2021, 7292/2021, 7300/2021, 7301/2021, 7302/2021, 7303/2021, 7304/2021, 7305/2021, 7306/2021, 7307/2021, Signature Not Verified 7308/2021, 7309/2021, 7311/2021, 7312/2021, 7313/2021, 7317/2021,7318/2021, 7319/2021, 7320/2021, 7321/2021, 7324/2021, 7327/2021,7333/2021, 7337/2021, 7346/2021, 7348/2021, 7359/2021, 7361/2021, 7362/2021, 7363/2021, 7364/2021, 7366/2021, 7367/2021, 7368/2021, 7369/2021, 7370/2021, 7374/2021, 7378/2021, 7383/2021, 7385/2021, 7386/2021, 7387/2021, 7388/2021, 7389/2021, 7391/2021, 7392/2021, 7393/2021, 7394/2021,7397/2021, 7398/2021, 7399/2021, 7400/2021,7401/2021, 7402/2021, 7404/2021, 7405/2021, 7406/2021, 7408/2021, 7409/2021, 7410/2021, 7411/2021, 7412/2021, 7419/2021, 7420/2021, 7421/2021, 7423/2021, 7425/2021, 7428/2021, 7429/2021, 7430/2021, 7431/2021, 7433/2021, 7434/2021, 7435/2021, 7436/2021, 7438/2021, 7440/2021, 7442/2021, 7443/2021, 7447/2021, 7450/2021, 7451/2021, 7453/2021, 7455/2021, 7456/2021, 7457/2021, 7458/2021, 7460/2021, 7461/2021, 7462/2021, 7465/2021, 7466/2021, 7467/2021, 7471/2021, 7472/2021, 7473/2021, 7474/2021, 7476/2021, 7477/2021, 7479/2021, 7480/2021, 7481/2021, 7484/2021, 7485/2021, 7488/2021, 7492/2021, 7494/2021, 7495/2021, 7503/2021, 7509/2021, 7511/2021, 7516/2021, 7517/2021, 7520/2021, 7522/2021, 7524/2021, 7525/2021, 7526/2021, 7527/2021, 7530/2021, 7531/2021, 7533/2021, 7534/2021, 7535/2021, 7536/2021, 7537/2021, 7538/2021, 7539/2021, 7541/2021, 7543/2021, 7544/2021, 7545/2021, 7546/2021, 7549/2021, 7552/2021, 7554/2021, 7555/2021, 7556/2021, 7557/2021, 7561/2021, 7562/2021, 7563/2021, 7567/2021, 7568/2021, 7569/2021, 7570/2021, 7571/2021, 7573/2021, 7574/2021, 7576/2021, 7577/2021, 7582/2021, 7584/2021, 7585/2021, 7586/2021, 7588/2021, 7590/2021, 7591/2021, 7593/2021, 7594/2021, 7595/2021, 7596/2021, 7598/2021, 7599/2021, 7600/2021, 7603/2021, 7610/2021, 7622/2021, 7630/2021, 7631/2021, 7632/2021, 7636/2021, 7639/2021, 7643/2021, 7646/2021, 7647/2021, 7648/2021, 7650/2021, 7651/2021, 7654/2021, 7655/2021, 7656/2021, 7658/2021, 7659/2021, 7660/2021, 7661/2021, 7663/2021, 7664/2021, 7667/2021, 7668/2021, 7527/2021, 7530/2021, 7531/2021, 7533/2021, 7534/2021, 7535/2021, 7536/2021, 7537/2021, 7538/2021, 7539/2021, 7541/2021, 7543/2021, 7544/2021, 7545/2021, 7546/2021, 7549/2021, 7552/2021, 7554/2021, 7555/2021, 7556/2021, 7557/2021, 7561/2021, 7562/2021, 7563/2021, 7567/2021, 7568/2021, 7569/2021, 7570/2021, 7571/2021, 7573/2021, 7574/2021, 7576/2021, 7577/2021, 7582/2021, 7584/2021, 7585/2021, 7586/2021, 7588/2021, 7590/2021, 7591/2021, 7593/2021, 7594/2021, 7595/2021, 7596/2021, 7598/2021, 7599/2021, 7600/2021, 7603/2021, 7610/2021, 7622/2021, 7630/2021, 7631/2021, 7632/2021, 7636/2021, 7639/2021, 7643/2021, 7646/2021, 7647/2021, 7648/2021, 7650/2021, 7651/2021, 7654/2021, 7655/2021, 7656/2021, 7658/2021, 7659/2021, 7660/2021, 7661/2021, 7663/2021, 7664/2021, 7667/2021, 7668/2021, 7675/2021, 7677/2021, 7678/2021, 7679/2021, 7681/2021, 7682/2021, 7683/2021, 7684/2021, 7685/2021, 7686/2021, 7687/2021, 7688/2021, 7689/2021, 7690/2021, 7691/2021, 7692/2021, 7693/2021, 7694/2021, 7695/2021, 7696/2021, 7697/2021, 7698/2021, 7699/2021, 7730/2021, 7731/2021, 7732/2021, 7733/2021, 7734/2021, 7735/2021, 7736/2021, 7737/2021, 7738/2021, 7754/2021, 7763/2021, 7770/2021, 7771/2021, 7772/2021, 7773/2021, 7774/2021, 7775/2021, 7776/2021, 7777/2021, 7783/2021, 7786/2021, 7787/2021, 7789/2021, 7790/2021, 7791/2021, Signature Not Verified 7792/2021, 7793/2021, 7796/2021, 7797/2021, 7798/2021, 7801/2021,7804/2021, 7808/2021, 7816/2021, 7821/2021, 7822/2021, 7862/2021,7863/2021, 7864/2021, 7865/2021, 7866/2021, 7867/2021, 7868/2021,7870/2021, 7871/2021, 7872/2021, 7873/2021, 7875/2021, 7876/2021,7878/2021, 7879/2021, 7880/2021, 7889/2021, 7893/2021, 7894/2021,7897/2021, 7898/2021, 7899/2021, 7901/2021, 7902/2021, 7903/2021,7904/2021, 7908/2021, 7911/2021, 7912/2021, 7913/2021, 7914/2021, 7918/2021, 7919/2021, 7920/2021, 7921/2021, 7924/2021, 7925/2021, 7927/2021, 7929/2021, 7935/2021, 7938/2021, 7945/2021, 7946/2021, 7949/2021, 7950/2021, 7952/2021, 7953/2021, 7968/2021, 7969/2021,7979/2021, 7986/2021, 7994/2021, 7995/2021, 7996/2021, 7998/2021,7999/2021, 8005/2021, 8007/2021, 8009/2021, 8011/2021, 8012/2021,8013/2021, 8016/2021, 8017/2021, 8018/2021, 8019/2021, 8021/2021,8028/2021, 8032/2021, 8042/2021, 8050/2021, 8053/2021, 8056/2021,8057/2021, 8059/2021, 8064/2021, 8070/2021, 8071/2021, 8074/2021,8078/2021, 8080/2021, 8081/2021, 8082/2021, 8083/2021, 8084/2021,8087/2021, 8088/2021, 8091/2021, 8093/2021, 8094/2021, 8097/2021,8105/2021, 8106/2021, 8108/2021, 8116/2021, 8117/2021, 8123/2021,8124/2021, 8126/2021, 8128/2021, 8129/2021, 8130/2021, 8134/2021,8141/2021, 8143/2021, 8144/2021, 8146/2021, 8154/2021, 8165/2021,8167/2021, 8168/2021, 8169/2021, 8170/2021, 8172/2021, 8173/2021,8174/2021, 8175/2021, 8176/2021, 8178/2021, 8180/2021, 8182/2021,8184/2021, 8185/2021, 8188/2021, 8190/2021, 8191/2021, 8192/2021,8193/2021, 8196/2021, 8197/2021, 8198/2021, 8200/2021, 8201/2021,8212/2021, 8215/2021, 8216/2021, 8217/2021, 8218/2021, 8219/2021,8220/2021, 8221/2021, 8222/2021, 8223/2021, 8224/2021, 8225/2021,8227/2021, 8260/2021, 8261/2021, 8262/2021, 8263/2021, 8264/2021,8265/2021, 8266/2021, 8268/2021, 8269/2021, 8270/2021, 8271/2021,8272/2021, 8273/2021, 8275/2021, 8276/2021, 8277/2021, 8278/2021,8279/2021, 8281/2021, 8283/2021, 8284/2021, 8285/2021, 8286/2021,8287/2021, 8288/2021, 8298/2021, 8299/2021, 8300/2021, 8302/2021,8303/2021, 8304/2021, 8305/2021, 8306/2021, 8307/2021, 8309/2021,8310/2021, 8312/2021, 8313/2021, 8314/2021, 8315/2021, 8316/2021,8317/2021, 8318/2021, 8319/2021, 8320/2021, 8321/2021, 8322/2021,8323/2021, 8354/2021, 8355/2021, 8356/2021, 8357/2021, 8359/2021,8361/2021, 8362/2021, 8363/2021, 8364/2021, 8365/2021, 8368/2021,8369/2021, 8370/2021, 8372/2021, 8373/2021, 8374/2021, 8376/2021,8378/2021, 8380/2021, 8383/2021, 8384/2021, 8386/2021, 8387/2021, W.P.(C) 6176/2021 & connected matters Signature Not Verified W.P.(C) 6176/2021 & connected matters Signature Not Verified 8388/2021, 8389/2021, 8390/2021, 8416/2021, 8431/2021, 8436/2021,8438/2021, 8441/2021, 8443/2021, 8444/2021, 8446/2021, 8448/2021,8450/2021, 8462/2021, 8463/2021, 8464/2021, 8465/2021, 8466/2021,8467/2021, 8468/2021, 8469/2021, 8475/2021, 8476/2021, 8478/2021,8480/2021, 8492/2021, 8499/2021, 8501/2021, 8502/2021, 8503/2021,8505/2021, 8506/2021, 8511/2021, 8512/2021, 8513/2021, 8514/2021,8517/2021, 8518/2021, 8519/2021, 8523/2021, 8525/2021, 8526/2021,8527/2021, 8530/2021, 8531/2021, 8533/2021, 8534/2021, 8535/2021,8536/2021, 8537/2021, 8538/2021, 8539/2021, 8541/2021, 8542/2021,8543/2021, 8544/2021, 8545/2021, 8546/2021, 8550/2021, 8574/2021,8575/2021, 8583/2021, 8584/2021, 8585/2021, 8586/2021, 8589/2021,8590/2021, 8591/2021, 8593/2021, 8594/2021, 8595/2021, 8596/2021,8600/2021, 8604/2021, 8607/2021, 8608/2021, 8616/2021, 8619/2021,8622/2021, 8627/2021, 8629/2021, 8631/2021, 8633/2021, 8634/2021,8636/2021, 8637/2021, 8638/2021, 8639/2021, 8641/2021, 8642/2021,8644/2021, 8646/2021, 8647/2021, 8648/2021, 8660/2021, 8661/2021,8662/2021, 8667/2021, 8668/2021, 8671/2021, 8688/2021, 8690/2021,8693/2021, 8694/2021, 8695/2021, 8698/2021, 8699/2021, 8700/2021,8701/2021, 8702/2021, 8705/2021, 8706/2021, 8707/2021, 8717/2021,8721/2021, 8722/2021, 8723/2021, 8725/2021, 8727/2021, 8728/2021,8734/2021, 8739/2021, 8741/2021, 8747/2021, 8752/2021, 8754/2021,8755/2021, 8756/2021, 8757/2021, 8758/2021, 8760/2021, 8761/2021,8763/2021, 8764/2021, 8766/2021, 8774/2021, 8776/2021, 8786/2021,8788/2021, 8789/2021, 8795/2021, 8806/2021, 8810/2021, 8811/2021,8813/2021, 8816/2021, 8818/2021, 8819/2021, 8822/2021, 8823/2021,8824/2021, 8825/2021, 8827/2021, 8828/2021, 8829/2021, 8831/2021,8836/2021, 8838/2021, 8846/2021, 8847/2021, 8849/2021, 8850/2021,8851/2021, 8852/2021, 8854/2021, 8855/2021, 8856/2021, 8857/2021,8858/2021, 8859/2021, 8860/2021, 8863/2021, 8864/2021, 8872/2021,8874/2021, 8877/2021, 8880/2021, 8881/2021, 8889/2021, 8890/2021,8891/2021, 8899/2021, 8913/2021, 8920/2021, 8921/2021, 8925/2021,8930/2021, 8936/2021, 8939/2021, 8943/2021, 8944/2021, 8945/2021,8949/2021, 8956/2021, 8958/2021, 8961/2021, 8965/2021, 8970/2021,8975/2021, 8980/2021, 8981/2021, 8985/2021, 8987/2021, 8988/2021,8999/2021, 9001/2021, 9006/2021, 9016/2021, 9024/2021, 9025/2021,9026/2021, 9028/2021, 9030/2021, 9032/2021, 9034/2021, 9035/2021,9036/2021, 9037/2021, 9039/2021, 9040/2021, 9041/2021, 9045/2021,9047/2021, 9050/2021, 9052/2021, 9059/2021, 9060/2021, 9061/2021, W.P.(C) 6176/2021 & connected matters Signature Not Verified W.P.(C) 6176/2021 & connected matters Signature Not Verified 9064/2021, 9066/2021, 9067/2021, 9068/2021, 9069/2021, 9070/2021,9071/2021, 9075/2021, 9097/2021, 9098/2021, 9099/2021, 9100/2021,9103/2021, 9104/2021, 9106/2021, 9107/2021, 9108/2021, 9109/2021,9111/2021, 9113/2021, 9114/2021, 9117/2021, 9119/2021, 9121/2021,9122/2021, 9123/2021, 9125/2021, 9127/2021, 9130/2021, 9131/2021,9133/2021, 9134/2021, 9136/2021, 9137/2021, 9138/2021, 9146/2021,9147/2021, 9151/2021, 9152/2021, 9157/2021, 9160/2021, 9164/2021,9165/2021, 9166/2021, 9167/2021, 9176/2021, 9196/2021, 9197/2021,9198/2021, 9200/2021, 9204/2021, 9205/2021, 9207/2021, 9208/2021,9213/2021, 9215/2021, 9216/2021, 9221/2021, 9222/2021, 9225/2021,9228/2021, 9231/2021, 9232/2021, 9233/2021, 9234/2021, 9235/2021,9238/2021, 9240/2021, 9241/2021, 9242/2021, 9243/2021, 9244/2021,9245/2021, 9246/2021, 9247/2021, 9248/2021, 9251/2021, 9252/2021,9253/2021, 9264/2021, 9265/2021, 9266/2021, 9268/2021, 9270/2021,9295/2021,9300/2021, 9301/2021, 9303/2021, 9306/2021, 9310/2021,9311/2021, 9315/2021, 9316/2021, 9317/2021, 9319/2021, 9321/2021,9322/2021, 9323/2021, 9325/2021, 9327/2021, 9329/2021, 9330/2021,9331/2021, 9332/2021, 9333/2021, 9334/2021, 9335/2021, 9337/2021,9339/2021, 9340/2021, 9341/2021, 9342/2021, 9348/2021, 9350/2021,9351/2021, 9353/2021, 9355/2021, 9356/2021, 9379/2021, 9391/2021,9396/2021, 9397/2021, 9398/2021, 9399/2021, 9402/2021, 9403/2021,9404/2021, 9406/2021, 9408/2021, 9414/2021, 9416/2021, 9422/2021,9424/2021, 9431/2021, 9433/2021, 9434/2021, 9437/2021, 9439/2021,9441/2021, 9443/2021, 9445/2021, 9446/2021, 9447/2021, 9449/2021,9451/2021, 9453/2021, 9456/2021, 9458/2021, 9459/2021, 9488/2021, 9489/2021, 9490/2021, 9491/2021, 9492/2021, 9493/2021, 9494/2021,9495/2021, 9497/2021, 9500/2021, 9501/2021, 9503/2021, 9506/2021,9510/2021, 9513/2021, 9516/2021, 9517/2021, 9519/2021, 9520/2021,9521/2021, 9524/2021, 9526/2021, 9527/2021, 9528/2021, 9532/2021,9533/2021, 9534/2021, 9535/2021, 9536/2021, 9538/2021, 9542/2021,9543/2021, 9544/2021, 9545/2021, 9546/2021, 9547/2021, 9548/2021,9549/2021, 9550/2021, 9551/2021, 9552/2021, 9553/2021, 9554/2021, 9555/2021, 9557/2021, 9567/2021, 9569/2021, 9571/2021, 9572/2021, 9573/2021, 9599/2021, 9600/2021, 9601/2021, 9602/2021, 9603/2021,9604/2021, 9605/2021, 9606/2021, 9607/2021, 9609/2021, 9610/2021,9612/2021, 9613/2021, 9615/2021, 9616/2021, 9617/2021, 9618/2021,9619/2021, 9620/2021, 9621/2021, 9623/2021, 9624/2021, 9625/2021,9629/2021, 9632/2021, 9634/2021, 9635/2021, 9636/2021, 9641/2021, W.P.(C) 6176/2021 & connected matters Signature Not Verified 9555/2021, 9557/2021, 9567/2021, 9569/2021, 9571/2021, 9572/2021, 9573/2021, 9599/2021, 9600/2021, 9601/2021, 9602/2021, 9603/2021,9604/2021, 9605/2021, 9606/2021, 9607/2021, 9609/2021, 9610/2021,9612/2021, 9613/2021, 9615/2021, 9616/2021, 9617/2021, 9618/2021,9619/2021, 9620/2021, 9621/2021, 9623/2021, 9624/2021, 9625/2021,9629/2021, 9632/2021, 9634/2021, 9635/2021, 9636/2021, 9641/2021, W.P.(C) 6176/2021 & connected matters Signature Not Verified 9642/2021, 9647/2021, 9648/2021, 9649/2021, 9650/2021, 9652/2021,9654/2021, 9655/2021, 9656/2021, 9658/2021, 9660/2021, 9663/2021,9664/2021, 9665/2021, 9668/2021, 9669/2021, 9672/2021, 9673/2021,9674/2021, 9675/2021, 9676/2021, 9677/2021, 9678/2021, 9679/2021,9680/2021, 9682/2021, 9686/2021, 9689/2021, 9696/2021, 9720/2021,9722/2021, 9726/2021, 9727/2021, 9728/2021, 9729/2021, 9731/2021,9732/2021, 9733/2021, 9736/2021, 9737/2021, 9738/2021, 9739/2021,9741/2021, 9742/2021, 9757/2021, 9758/2021, 9759/2021, 9760/2021,9807/2021 9810/2021, 9819/2021, 9820/2021, 9821/2021, 9822/2021,9823/2021, 9824/2021, 9825/2021, 9826/2021, 9827/2021, 9828/2021,9830/2021, 9831/2021, 9832/2021, 9839/2021, 9842/2021, 9843/2021,9850/2021, 9851/2021, 9862/2021, 9863/2021, 9865/2021, 9879/2021,9884/2021, 9886/2021, 9910/2021, 9911/2021, 9913/2021, 9919/2021,9924/2021, 9927/2021, 9944/2021, 9945/2021, 9949/2021, 9953/2021,9954/2021, 9955/2021, 9978/2021, 9979/2021, 9981/2021, 9982/2021,9984/2021, 10035/2021,10036/2021, 10038/2021, 10039/2021, 10046/2021,10055/2021, 10059/2021, 10062/2021, 10076/2021, 10099/2021, 10100/2021,10101/2021, 10102/2021, 10108/2021, 10116/2021, 10117/2021, 10130/2021,10131/2021, 10132/2021, 10134/2021, 10137/2021, 10138/2021, 10139/2021,10140/2021, 10142/2021, 10143/2021, 10144/2021, 10147/2021, 10148/2021,10150/2021, 10151/2021, 10192/2021, 10194/2021, 10195/2021, 10198/2021,10199/2021, 10200/2021, 10201/2021, 10202/2021, 10203/2021, 10207/2021,10208/2021, 10209/2021, 10210/2021, 10211/2021, 10212/2021, 10214/2021,10217/2021, 10224/2021, 10226/2021, 10228/2021, 10234/2021, 10236/2021,10269/2021, 10271/2021, 10300/2021, 10301/2021, 10313/2021, 10315/2021,10316/2021, 10321/2021, 10323/2021, 10325/2021, 10337/2021, 10338/2021,10340/2021, 10341/2021, 10342/2021, 10346/2021, 10382/2021, 10386/2021,10388/2021, 10391/2021, 10404/2021, 10407/2021, 10408/2021, 10413/2021,10419/2021, 10420/2021, 10437/2021, 10465/2021, 10468/2021, 10469/2021,10470/2021, 10474/2021, 10475/2021, 10476/2021, 10477/2021, 10478/2021,10479/2021, 10480/2021, 10481/2021, 10483/2021, 10484/2021, 10485/2021,10487/2021, 10488/2021, 10491/2021, 10512/2021, 10515/2021, 10516/2021,10521/2021, 10526/2021, 10527/2021, 10541/2021, 10542/2021, 10544/2021,10547/2021, 10548/2021, 10549/2021, 10550/2021, 10551/2021, 10553/2021,10555/2021, 10557/2021, 10564/2021, 10568/2021, 10570/2021, 10572/2021,10580/2021, 10581/2021, 10588/2021, 10626/2021, 10627/2021, 10628/2021,10640/2021, 10643/2021, 10650/2021, 10653/2021,6152/2021, 10396/2021,10414/2021, 10533/2021, 10565/2021, 10587/2021, 10608/2021, 10609/2021,10612/2021, 10613/2021, 10615/2021, 10618/2021, 10619/2021, 10620/2021,10621/2021, 10642/2021, 10661/2021, 10662/2021, 10663/2021, 10683/2021, 10684/2021, 10685/2021, 10687/2021, 10688/2021, 10692/2021, 10693/2021,10694/2021, 10695/2021, 10696/2021, 10697/2021, 10700/2021, 10702/2021,10704/2021, 10706/2021, 10734/2021, 10735/2021, 10739/2021, 10741/2021,10744/2021, 10748/2021, 10752/2021, 10756/2021, 10757/2021, 10761/2021,10764/2021, 10766/2021, 10767/2021, 10783/2021, 10799/2021, 10802/2021,10803/2021, 10811/2021, 10819/2021, 10820/2021, 10827/2021, 10829/2021,10841/2021, 10843/2021 PRESENT FOR THE PETITIONERS: Mr. S. Ganesh, Senior Advocate with Ms. Archana Sahadeva, Advocate. Mr. Percy Pardiwalla, Senior Advocate with Mr. Salil Kapoor, Ms. AnanyaKapoor, Mr. Sumit Lalchandani, Ms. Soumya Singh, Mr. Sanat Kapoor,Advocates.Kapoor, Mr. Sumit Lalchandani, Ms. Soumya Singh, Mr. Sanat Kapoor,Advocates. Ms. Kavita Jha, Mr. Vaibhav Kulkarni, Mr. Udit Naresh, Mr. Anant Mann, PRESENT FOR THE PETITIONERS: Mr. S. Ganesh, Senior Advocate with Ms. Archana Sahadeva, Advocate. Mr. Percy Pardiwalla, Senior Advocate with Mr. Salil Kapoor, Ms. AnanyaKapoor, Mr. Sumit Lalchandani, Ms. Soumya Singh, Mr. Sanat Kapoor,Advocates.Kapoor, Mr. Sumit Lalchandani, Ms. Soumya Singh, Mr. Sanat Kapoor,Advocates. Ms. Kavita Jha, Mr. Vaibhav Kulkarni, Mr. Udit Naresh, Mr. Anant Mann, Mr. Aditeya Bali, Mr. Rahul Unnikrishnan, Mr. Himanshu Aggarwal and Ms. Shwetha Prabhakar, Advocates. Mr. Ved Jain, Ms. Richa Mishra, Advocates. Mr. Rohit Jain with Mr. Neeraj Jain, Mr. Aniket D. Agrawal, Ms. ManishaSharma, Advocates.Sharma, Advocates. Mr. Aseem Chawla, Mr. Manu K. Giri, Mr. Ashish Dhunna & Ms. SoniyaDodeja, Advocates.Dodeja, Advocates. Mr. Piyush Kaushik, Advocate. Mr. Sachit Jolly, Ms. Anuradha Dutt, Mr. Rohit Garg, Ms. Disha Jham, Ms. Mehak Sachdeva, Mr. Sohum Dua, Advocates . Mr. Kapil Gupta, Advocate. Mr. Puneet Agarwal, Mr. Yuvraj Singh, Mr. Prem Kandpal, Mr. ChetanKumar Shukla, Ms. Hemlata Rawat, Advocates.Kumar Shukla, Ms. Hemlata Rawat, Advocates. Mr. Gaurav Gupta, Mr. Jaspal Singh Sethi, Mr. Gaurav Gupta & Ms. SahibaPantel, Advocates.Pantel, Advocates. Mr. T.M. Shivakumar, Advocate. Mr. Manibhadra Jain, Advocate. Dr. Rakesh Gupta, Mr. Somil Agarwal, Mr. Tani Malik, Mr. Anshul MittalAdvocates.Advocates. Mr. Mayank Nagi, Advocate. Mr. Arvind Kumar & Ms. Devina Sharma, Advocates. Mr. Sunil K.Mukhi, Mr. Ishan Garg, Mr.T.S Nerwal, Advocates. Mr. P.C. Yadav, Advocate. Mr. Raghvendra Singh and Mr Satish kumar, Advocates. Mr. Rahul Chaudhary, Mr. Avesh Chaudhary, Mr. Abhay Shankar Dubey,Advocates.Mr. Navin Kumar with Mr. Deepak and Mr. Rohit Pal, Advs. Mr. Kamal Sawhney with Mr. Prashant Meharchandani, Mr. NikhilAgarwal, Mr. Arun Bhaduria, Mr. Divyansh Singh, Advocates . Mr. Inder Paul Bansal and Mr. Vivek Bansal. Adv. Mr. Suresh Chandra Sati, Advocate. Mr.Sushil Tekriwal & Dr. Mamta Tekriwal, Advs. Mr. Piyush Singhal, Mr. Risabh Sharma, Advs. Mr. Rajiv Kumar Virmani, Mr. Abhinav Agrawal, Mr. Rishi Vohar, Ms.Swati Bhardwaj, Advs. Mr.Rishabh Ostwal, Adv. Mr. Rano Jain with Mr. Venketesh Chaurasia, Advs. Mr.Sourav Vig and Mr.Tushar Gupta, Advs.Mr. Virender Mehta Adv. Mr. Manish Paliwal, Mr. Vikas Kumar, Mr. Vishal Aggarwal, Advs. Mr.Anish Sarna, Adv.Mr. Pankaj Gupta and Ms. Rimpy Gupta, Advs. Mr. Harshit Batra and Mr. Ritesh Bajaj, Advs. Mr. A.K. Babbar, Mr. V.K. Sabharwal, Mr. Surendra Kumar, Mr. B.K.Tripathi, Advs. Ms. Vanita Bhargava, Mr. Ajay Bhargava, Ms. Shweta Kabra, Ms. PrernaSingh, Advs.Ms. Rashmi Chopra, AdvocateMr. Kishore Kunal, Mr. Manish Rastogi, Mr. Parth and Mr. Sumit Khadaria,Advs.Mr. Amol Sinha, Mr. Anshum Jain, Mr. Ashvini Kumar, Advs.Mr. Ashvini Kumar, Mr. Rahul Kochar, Mr. Kshitiz Garg, Mr. AbhinavArya, Advs.Ms. Shreya Jain & Mr. Gaurav Tanwar, Advs.Mr. Pulkit Deora with Mr. Arnav Vidyarthi, Advs. Sh. Pankaj Jain, Sr. Advocate with Mr. Gaurav Mittal, Ms. Divya Suri andMr. Sachin Bhardwaj, AdvsMr. Bhupinder Jit Kumar, Adv.Ms. Jyoti Taneja, Mr. Vidur Kamra Advoacte Advs.Mr. Neeraj Jain, Mr. Aditya Vohra, Advs. Mr. Divyanshu Agrawal, Ms. Ritika Chawla and Mr. Vaibhav Niti, Advs. Mr. Jitesh Talwani, Mr. Abhimanyu Goyal, Mr. Sahil Mahajan andMs. Anjali, Advs.Mr Krishna kumar Agarwal, Mr. Sharad Agarwal, Ms. Monika Ghai, Advs.Ms. Poonam Ahuja, Adv. Mr. R. Madhav Bera, Mr. Divyansh Jain, Mr. Dennis T Panmei, Mr. AakashBhardwaj, Mr. Rishi Jaiswal, Mr. Keshav Maheshwari, Ms. Akansha Guptaand Ms. Tanya Minocha, Advs. Mr.Udai Khanna, Adv. Mr. Ritambhara Narang and Mr. Pranay Mohan Govil, Advs. Mr. Sagar Rohatgi, Adv. Mr. Manuj Sabharwal, Adv. Mr. Ankur Bansal alongwith Mr. Mukul Rawal and Mr. Devendra Dang,Advs. Mr. Mukesh Gupta and Mr. Shashi Gandhi, Advs. Mr. Prakash Kumar along with Mrs. Rashmi Singh, Advs. Mr. Ansh Singh Luthra, Mr. Harmanpreet Singh Kohli and Mr. AbhishekSamal, Advs. Mr. Nitin Gulati, Adv. Mr. Arnav Kumar, Mr. Rajat Mittal, Mr. Devrath Arora and Mr. LakshayVirmani, Advs. Mr. R. Madhav Bera, Mr. Divyansh Jain, Mr. Dennis T Panmei, Mr. AakashBhardwaj, Mr. Rishi Jaiswal, Mr. Keshav Maheshwari, Ms. Akansha Guptaand Ms. Tanya Minocha, Advs. Mr.Udai Khanna, Adv. Mr. Ritambhara Narang and Mr. Pranay Mohan Govil, Advs. Mr. Sagar Rohatgi, Adv. Mr. Manuj Sabharwal, Adv. Mr. Ankur Bansal alongwith Mr. Mukul Rawal and Mr. Devendra Dang,Advs. Mr. Mukesh Gupta and Mr. Shashi Gandhi, Advs. Mr. Prakash Kumar along with Mrs. Rashmi Singh, Advs. Mr. Ansh Singh Luthra, Mr. Harmanpreet Singh Kohli and Mr. AbhishekSamal, Advs. Mr. Nitin Gulati, Adv. Mr. Arnav Kumar, Mr. Rajat Mittal, Mr. Devrath Arora and Mr. LakshayVirmani, Advs. Mr. Sagar Rohatgi, Mr. Anil Kumar Chunduru & Mr. Neeraj Kumar Jha,Advs.Mr. Kapil Hirani, & Mr. Shakul R. Ghatole, Mr. Sumit K Batra, Mr. ManishKhurana, Advocates. Mr. Bharat Beriwal, Ms. Priyadarshini Dewan, Mr.Shankari Mishra, Priyesh Srivastava, Advs. Ms. Jaya Goyal & Ms. Manpreet Kaur, Advs. Mr. Yogesh K. Jagia, Mr. Amit Sood, Mr. Rishabh Nangia, Advs. Mr. Gautam Jain and Mr. Piyush Kumar Kamal, Advs. Mr. Nagesh Kumar Behl, Mr.Mayank Pachauri & Mr. Vishal Gourav, Advs. Mr. Simran Mehta, Adv. Shri Tejasvi Goel, Adv.Mr. K. Sampath & Mr. S. Krishnan, Advs. Mr. S. Krishnan & Mr. Rakesh Kumar, Adv. Mr. Mayank Nagi, Mr.Tarun Singh & Mr.Pulkit Verma, Advs. Mr. Ruchesh Sinha, Mr. Gautam Khaitan, Mr. AT Patra, Mr. Aditya Ghadge, Mr. Ramaditya Tiwari & Ms.Divya, Advs. Ms.Priamvada Surolia, Ms.Lakshita Arora & Mr. Abhishek Parmar, Advs. Mr. Shafiq Khan, Adv. Ms. Ranjana Roy Gawai, Mr. Ujjwal Jain & Mr. Shikher Upadhyay, Advs. Mr. P.R Rajhans, Mr. Ankur Vats & Mr. Vivek Singh, Advs. Mr. Sekhar Gupta & Mr. Mehendra Pratap, Advs. Mr. Deepanshu Jain & Mr. Shaantanu Jain, Advs. Mr. Gagan Kumar, Adv. Mr. Abhimanyu, Mr. Ankit Panwar, Mr. Parth Dixit & Mr. Abhishek Singh & Ms. Leena Kalra, AR of the Company. Mr. Hemant Shah and Saurabh Pal, Advs. Mr. R. K. Handoo, Mr.Yoginder Handoo, Mr.Ashwin Kataria, Mr.AdityaChaudhary and Mr.Raghav Bhalla, Advs.Chaudhary and Mr.Raghav Bhalla, Advs. Mr. Rahul Malhotra, Mr. Manas Tripathi and Ms. Diksha Singh Dhakre,Advocates.Advocates. Mr. K.R. Manjani & Mr.Tarun Aswani, Advs. Mr. Vishal Kalra, Mr. S.S. Tomar and Mr. Ankit Sahni, Advs. Mr. Rajeev Sharma, Adv. Mr. Kapil Goel and Mr.Sandeep Goel, Advocates Mr. Rohit Bansal, Adv. Mr. Amit Kaushik, Adv. Mr. Vikas Arora, Ms. Radhika Arora and Mr. Mohit Dagar, Advocates Mr. Satyen Sethi & Mr. Arta Trana Panda, Advs. Mr. Rupesh Kumar with Ms. Neelam Sharma, Mr. Pankhuri Shrivastava, Mr. Pravesh Bahuguna, Mr. Alekshendra Sharma, Advs. Mr. Sougat Sinha & Mr. Manoj Kumar, Advs. Mr. Hemant Singh, Mridul Chakravarty, Mr. Tushar Srivastava, Ms. Shruti Gupta, Lavanya Panwar, Advs. Dr. Shashwat Bajpai with Mr Vishal Aggarwal, Advs. Mr. Rakesh Jain, Adv. Mr. Pragyan Pradip Sharma and Ms. Gurnoor Kaur, Advs. Ms. Surbhi Chandra, Adv. Mr. Kanishk Agarwal with Mr. Mayank Patni, Ms. Nidhi Bhuwania Advs. Mr. Rajiv K. Garg and Mr. Ashish Garg, Advs. Mr. R. K. Handoo, Mr. Garvit Solanki, Advs. Mr. Deepak Chopra with Mr. Harpreet Singh Ajmani, Mr. Rashi Khanna, Ms. Priya Tandon and Mr. Manasvine Bajpai, Advs. Mr. Shekhar Gupta, Adv. Mr. Mani Bhadra Jain, Adv. Mr. Vishnu Langwat with Ms. Nidhi Tomar & Mr. Vinay Pal, Advs. Mr. Vaibhav Sharma, Adv. Ms. Bandana Grover, Adv. Mr. Sumit Singh, Adv. Mr. Debesh Panda & Ms. Anandita Sharma, Advs. Mrs. Harvinder Oberoi, Adv. Mr. Purav Middha, Adv. Mr. Akarsh Garg, Mr. Parth Davar, Mr. Sushant Singhal & Mr. HimanshuAggarwal, Advs. Mr. Sabhay Choudhary, Adv. Mr. Harpreet Singh & Mr. Gagan Kumar Singhal, Advs. Mr. Gaurav Jain & Mr.Gautam Jain, Advs. Mr. Anirudh Bakhru, Mr. Ayush Puri, Mr. Umang Tyagi & Mr. TejaswiniChandrasekhar, Adv. PRESENT FOR THE RESPONDENTS: Mr Zoheb Hossain, Sr. Standing Counsel with Mr. Vipul Agarwal,Jr. Standing Counsel, Mr. Parth Semwal, Jr. Standing Counsel for Revenue. Mr. Sunil Agarwal, Sr. Standing Counsel, Tushar Gupta, Jr. StandingCounsel and Mr. Samarth Chaudhari, Adv. Mr. Vaibhav Sharma, Adv. Ms. Bandana Grover, Adv. Mr. Sumit Singh, Adv. Mr. Debesh Panda & Ms. Anandita Sharma, Advs. Mrs. Harvinder Oberoi, Adv. Mr. Purav Middha, Adv. Mr. Akarsh Garg, Mr. Parth Davar, Mr. Sushant Singhal & Mr. HimanshuAggarwal, Advs. Mr. Sabhay Choudhary, Adv. Mr. Harpreet Singh & Mr. Gagan Kumar Singhal, Advs. Mr. Gaurav Jain & Mr.Gautam Jain, Advs. Mr. Anirudh Bakhru, Mr. Ayush Puri, Mr. Umang Tyagi & Mr. TejaswiniChandrasekhar, Adv. PRESENT FOR THE RESPONDENTS: Mr Zoheb Hossain, Sr. Standing Counsel with Mr. Vipul Agarwal,Jr. Standing Counsel, Mr. Parth Semwal, Jr. Standing Counsel for Revenue. Mr. Sunil Agarwal, Sr. Standing Counsel, Tushar Gupta, Jr. StandingCounsel and Mr. Samarth Chaudhari, Adv. Mr. Puneet Rai, Sr. Standing Counsel along with Adeeba Mujahid, Jr.Standing Counsel. Mr. Ruchir Bhatia, Sr Standing Counsel. Mr. Abhishek Maratha, Sr. Standing Counsel. Mr. Sanjay Kumar, Sr. Standing Counsel with Ms. Easha Kadiyan, Jr.Standing Counsel for Revenue. Ms. Vibhooti Malhotra, Sr. Standing counsel Mr Shailender Singh, Jr Stcounsel and Mr.Udit Sharma, Adv. Mr. Harpreet Singh, Sr SC with Mr. Arunesh Sharma & Ms.Suhani Mathur,Advs. Mr. Kunal Sharma, Sr. Standing Counsel with Ms. Zehra Khan, Jr. StandingCounsel and Mr. Shubhendu Bhattacharya, Adv. Mr. Ajit Sharma, Sr. Standing Counsel with Mr. Anant Ram Mishra, Adv. Mr. Sanjeev Sabharwal, Sr. panel counsel for UOI. Mr. Avnish Singh with Ms. Pushplata Singh, Advs. for UOI. Mr. P.C Yadav, Sr Panel Counsel, UOI. Mr. Vivek Goyal, CGSC for UOI. Mr. Nawal Kishore Jha, Adv. for Respondents/UOI. Mr. Dilbag Singh Sr. CGC for Respondents/UOI. Mr. Kamal Kant Jha, Senior Panel Counsel for UOI. Mr. Ranvir Singh, (CGSC) for UOI. Mr. D.S.Mehandru, Sr. Panel Counsel for UOI. Mr. Anil Dabas, Adv. for UOI. Mr. Praveen Kumar Jain, Adv. Ms. Richa Dhawan, Senior Panel counsel for UOI. Ms. Aakanksha Kaul, Mr. Manek Singh, Mr. Aman Sahani, Advs. Mr. Nitin Khanna, Advocate for R-4/UOI. Ms. Arti Bansal for Respondent No.3/ UOI. Mr. Prakash Kumar, Sr. Central Govt. Counsel. Mr. Narendra Kumar Srivastava Senior Panel Counsel for the respondent No. 3. Mr. Praveen Kumar Jain, Adv. Ms. Talish Ray, Adv. for UOI. Ms. Sunieta Ojha, Adv. for UOI. Mr. Neeraj, Mr. Sahaj Garg , Mr. Vedansh Anand, Mr. Rudra Paliwal and Mr. Sanjay Pal, Advs. Mr.Ajay Digpaul CGSC with Kamal R. Digpaul Adv. Mr. Ravi Prakash CGSC with Mr. Gurtejpal Singh, Ms. Shruti Shivkumar, Advs. Mr. Ashwani Kumar Sharma, CGSC. Mr.Sushil Kumar Pandey, Adv. with Mr. Rahul Mourya, Ms. Sweety Singh Chauhan & Ms. Anjum Kaur, Advs. Mr. Jitesh Vikram Srivastava, Mr. Prajesh Vikram Srivastava, Adv. Ms. Aakanksha Kaul, Mr. Manek Singh, Mr. Aman Sahani, Advs. Mr. Ajay Digpaul, Adv. Mr. Vivekanand Mishra, Senior Panel Counsel UOI. Mr. Ruchir Mishra and Mr. Mukesh Kumar Tiwari, Advs. Mr. Shankar Kumar Jha, Adv. Mr. Manoj Kumar Tyagi, Adv. Mr. Chiranjiv Kumar, Adv. Mr. Tanveer Ahmed Ansari, Adv. Mr. Pradeep Kumar Sharma, Adv. Mr. Siddharth Khatana, Adv. Ms. Leena Tuteja, Adv. Mr. T. P.Singh, Adv. Mr. Bhagvan Swarup Shukla (CGSC) with Mr. Sarvan Kumar, Advs. Mr. Dev P Bhardwaj, CGSC with Ms. Anubha Bhardwaj, Adv. Mr. Satyendra Kumar, Adv. Mr. Satya Ranjan Swain, Senior Panel Counsel, Mr. Kautilya Birat, Adv. Mr. Farman Ali, Senior Panel Counsel and Mr.Athar Raza Farooquei, Adv. Mr. Sushil Kumar Pandey, Senior Panel Counsel for respondent No.1/UOI. Mr. Aman Malik, Senior Panel Counsel. Mr. Jivesh Tiwari, Adv. for UOI. Mr. Manisha Agrawal Narain, Mr. Rakshita Goyal, Mr. Aditya Deshwal,Advs.Advs. Ms. Suman Chauhan, Adv. Mr. Rishabh Sahu, Adv. Mr. Gigi C George, Adv. Mr Ayush Agrawal, Senior Panel Counsel (UOI), Mr. Vikrant Singh Bloria, and Mr. Sushant Tomar, Advs. Mr. Naginder Benipal, SPC with Mr. Naveen Chawla and Mr. HarithiKambiri, Advs. Mr. B.N.P. Pathak Sr. Central Govt. Counsel for UOI. Mr. Vikrant N Goyal, Adv. Mr. Jaswant Rai Aggarwal, Adv. Mr. Akshay Amritanshu, Adv.with Mr. Kartikey Singh, Adv. Mr. Satya Ranjan Swain, Senior Panel Counsel, Mr. Kautilya Birat, Adv. Mr. Farman Ali, Senior Panel Counsel and Mr.Athar Raza Farooquei, Adv. Mr. Sushil Kumar Pandey, Senior Panel Counsel for respondent No.1/UOI. Mr. Aman Malik, Senior Panel Counsel. Mr. Jivesh Tiwari, Adv. for UOI. Mr. Manisha Agrawal Narain, Mr. Rakshita Goyal, Mr. Aditya Deshwal,Advs.Advs. Ms. Suman Chauhan, Adv. Mr. Rishabh Sahu, Adv. Mr. Gigi C George, Adv. Mr Ayush Agrawal, Senior Panel Counsel (UOI), Mr. Vikrant Singh Bloria, and Mr. Sushant Tomar, Advs. Mr. Naginder Benipal, SPC with Mr. Naveen Chawla and Mr. HarithiKambiri, Advs. Mr. B.N.P. Pathak Sr. Central Govt. Counsel for UOI. Mr. Vikrant N Goyal, Adv. Mr. Jaswant Rai Aggarwal, Adv. Mr. Akshay Amritanshu, Adv.with Mr. Kartikey Singh, Adv. Mr. Ghanshyam Mishra & Ms. Vinita Sharma, Advs. for UOI/R-3. Mr. Satyanand, SPC for UOI. Mr. Rajesh Kumar, Adv. for UOI. Mr. Harish Kumar Garg, Adv. Mr. Rajesh Gogna, CGSC with Mr. Vaibhav Anand, Adv. Mr. Chiranjiv Kumar, Adv. for UOI. Mr. Sandeep Tyagi, SPC for UOI. Mr. Akhilesh Kumar, Adv. Ms. Nidhi Banga, Senior Panel Counsel for UOI with Ms. Kirti Arora, Adv. Ms. Anju Gupta, Adv. for UOI. Mr. Shashank Bajpai, SPC, Mrs. Shakun Sudha Shukla, Mr. Dhananjay Tiwari, Advs. for UOI. Mr. Niraj Kumar, Sr. Central Govt. Counsel for UOI/R-4. Mr. S.S. Rai, SPC for UOIfor R-3 & R-4 alongwith Mrs. Roopam Rai, Adv.Mr. Alok Singh, SPC for UOI along with Ms. Sonam Awasthi, Mr. GauravBhardwaj, Advs. Mr. Prasanta Varma, Sr. PC, Government Counsel with Mrs. Prativa Varma,Mr. Amrit Singh Khalsa, Ms. Hiteshi Kakkar, Advocates. Mr. G. D. Sharma, Adv. Mr. Asheesh Jain, CGSC with Mr. Adarsh Kr. Gupta, Advocates. Mr. Saroj Bidawat, Sr. Panel counsel Ms. Archana Gaur, Adv. Mr. Ayush Agrawal, Senior Panel Counsel (UOI), Vikrant Singh Bloria,Adv. Mr. P. S. Singh, Advocate Mr. Ashish Verma and Mr. Debopriyo Moulik, Advs. Ms. Sonu Bhatnagar, Sr. SC with Ms. Venus Mehrotra, Ms. Kanak Grover,Advs. Mr. Rajesh Gogna, CGSC with Mr. Arihant Jain, Adv. Mr. Kirtiman Singh CGSC with Mr. Taha Yasin, Adv. Ms. Sarika Singh, Adv. Mr. Rahul Sharma, Central Government Counsel Panel and Mr. C.K.Bhatt,Adv. Mr.Virender Pratap Singh Charak with Ms.Shubhra Parashar, Mr. Pushpender Singh Charak, Mr. Kapil Gaur, Mr. Vaishnav Kirti Singh, Mr. Shubham Ahuja, Mr. Sanjay Singh Chauhan, Mr. Ram Pal SinghTomar, Mr. Gyanwardhan Singh & Mr. Vivek Nagar, Advs. for UOI.Mr.Nirvikar Verma, Adv. for UOI. Mr.Rajesh Kumar, Adv. for UOI. Mr. Manish Mohan, CGSC with Ms. Manisha Saroha, Adv. Mr. Shyam Sundar Rai, Adv. Reserved on:- 30[th]October, 2021 Date of decision:- 15[th]December, 2021 % CORAM:HON'BLE MR. JUSTICE MANMOHANHON'BLE MR. JUSTICE NAVIN CHAWLA J U D G M E N T MANMOHAN, J: 1.Various issues arise for consideration in the present batch of onethousand three hundred and forty six (1346) writ petitions, yet in essence,the questions of law that arise for consideration are whether theGovernment/Executive can make or change law of the land by way ofExplanationstoNotificationswithoutspecificAuthorityfromthe Legislature to do so and whether the Government/Executive can impede theimplementation of law made by the Legislature. Mr.Rajesh Kumar, Adv. for UOI. Mr. Manish Mohan, CGSC with Ms. Manisha Saroha, Adv. Mr. Shyam Sundar Rai, Adv. Reserved on:- 30[th]October, 2021 Date of decision:- 15[th]December, 2021 % CORAM:HON'BLE MR. JUSTICE MANMOHANHON'BLE MR. JUSTICE NAVIN CHAWLA J U D G M E N T MANMOHAN, J: 1.Various issues arise for consideration in the present batch of onethousand three hundred and forty six (1346) writ petitions, yet in essence,the questions of law that arise for consideration are whether theGovernment/Executive can make or change law of the land by way ofExplanationstoNotificationswithoutspecificAuthorityfromthe Legislature to do so and whether the Government/Executive can impede theimplementation of law made by the Legislature. 2.It is pertinent to mention that in the present batch of matters, thepetitioners-assessees have sought quashing of the re-assessment Noticesissued post 31[st]March, 2021 by the Respondents-Revenue under Section148 of the Income Tax Act, 1961. The petitioners-assesseesalso seek adeclaration declaring Explanations A(a)(ii)/A(b) to the Notification No.20[S.O.1432(E)] dated 31[st]March, 2021 and Notification No.38 [S.O.1703(E)]dated 27[th]April, 2021 to the extent that the same extend the applicability ofthe “provisions of Section 148, Section 149 and Section 151 of the Act, asthe case may be, as they stood as on the 31[st]day of March, 2021, before thecommencement of the Finance Act, 2021” to the period beyond 31[st]March,2021 as ultra vires the parent legislation, viz., The Taxation and Other Laws(Relaxation and Amendment of Certain Provisions) Act, 2020 (hereinafterreferred to as ‘Relaxation Act, 2020’). ADMITTED FACTS 3.The procedure governing initiation of reassessment proceedings priorto coming into force of the Finance Act, 2021 was governed by thefollowing provisions:- “Income escaping assessment. 147. If the Assessing Officer has reason to believe thatany income chargeable to tax has escaped assessment forany assessment year, he may, subject to the provisions ofsections 148 to 153, assess or reassess such income andalso any other income chargeable to tax which hasescaped assessment and which comes to his noticesubsequently in the course of the proceedings under this section, or recomputed the loss or the depreciationallowance or any other allowance, as the case may be,for the assessment year concerned (hereafter in thissection and in sections 148 to 153 referred to as therelevant assessment year): Provided that where an assessment under sub-section (3)of section 143 or this section has been made for therelevant assessment year, no action shall be taken underthis section after the expiry of four years from the end oftherelevantassessmentyear,unlessanyincomechargeable to tax has escaped assessment for suchassessment year by reason of the failure on the part of theassessee to make a return under section 139 or inresponse to a notice issued under sub-section (1) ofsection 142 or section 148 or to disclose fully and trulyall material facts necessary for his assessment, for thatassessment year:Provided further that nothing contained in the firstproviso shall apply in a case where any income inrelation to any asset (including financial interest in anyentity) located outside India, chargeable to tax, hasescaped assessment for any assessment year: Provided also that the Assessing Officer may assess orreassess such income, other than the income involvingmatters which are the subject matters of any appeal,reference or revision, which is chargeable to tax and hasescaped assessment. Explanation 1.—Production before the Assessing Officerof account books or other evidence from which materialevidence could with due diligence have been discoveredby the Assessing Officer will not necessarily amount todisclosure within the meaning of the foregoing proviso. Explanation 2.—For the purposes of this section, thefollowing shall also be deemed to be cases where incomechargeable to tax has escaped assessment, namely :— Provided also that the Assessing Officer may assess orreassess such income, other than the income involvingmatters which are the subject matters of any appeal,reference or revision, which is chargeable to tax and hasescaped assessment. Explanation 1.—Production before the Assessing Officerof account books or other evidence from which materialevidence could with due diligence have been discoveredby the Assessing Officer will not necessarily amount todisclosure within the meaning of the foregoing proviso. Explanation 2.—For the purposes of this section, thefollowing shall also be deemed to be cases where incomechargeable to tax has escaped assessment, namely :— (a) where no return of income has been furnishedby the assessee although his total income or thetotal income of any other person in respect ofwhich he is assessable under this Act during theprevious year exceeded the maximum amountwhich is not chargeable to income-tax; (b) where a return of income has been furnished bythe assessee but no assessment has been made andit is noticed by the Assessing Officer that theassesseehasunderstatedtheincomeorhasclaimed excessive loss, deduction, allowance orrelief in the return; (ba) where the assessee has failed to furnish areport in respect of any international transactionwhich he was so required under section 92E; (c) where an assessment has been made, but— (i) income chargeable to tax has beenunderassessed ; orunderassessed ; or (ii) such income has been assessed at toolow a rate ; or (iii) such income has been made thesubject of excessive relief under this Act;or(iv)excessivelossordepreciationallowance or any other allowance underthis Act has been computed; (ca) where a return of income has not beenfurnished by the assessee or a return of income hasbeen furnished by him and on the basis ofinformationordocumentreceivedfromtheprescribed income-tax authority, under sub-section(2) of section 133C, it is noticed by the AssessingOfficer that the income of the assessee exceeds themaximum amount not chargeable to tax, or as thecase may be, the assessee has understated the income or has claimed excessive loss, deduction,allowance or relief in the return; (d) where a person is found to have any asset(including financial interest in any entity) locatedoutside India. Explanation 3.—For the purpose of assessment orreassessment under this section, the Assessing Officermay assess or reassess the income in respect of any issue,which has escaped assessment, and such issue comes tohis notice subsequently in the course of the proceedingsunder this section, notwithstanding that the reasons forsuch issue have not been included in the reasonsrecorded under sub-section (2) of section 148. Explanation 4.—For the removal of doubts, it is herebyclarified that the provisions of this section, as amendedby the Finance Act, 2012, shall also be applicable for anyassessment year beginning on or before the 1[st]day ofApril, 2012. Issue of notice where income has escaped assessment. 148.(1) Before making the assessment, reassessment orrecomputation under section 147, the Assessing Officershall serve on the assessee a notice requiring him tofurnish within such period, as may be specified in thenotice, a return of his income or the income of any otherperson in respect of which he is assessable under this Actduring the previous year corresponding to the relevantassessment year, in the prescribed form and verified inthe prescribed manner and setting forth such otherparticulars as may be prescribed; and the provisions ofthis Act shall, so far as may be, apply accordingly as ifsuch return were a return required to be furnished undersection 139: Provided that in a case— (a) where a return has been furnished during theperiod commencing on the 1st day of October, 1991 and ending on the 30[th]day of September,2005 in response to a notice served under thissection, and Provided that in a case— (a) where a return has been furnished during theperiod commencing on the 1st day of October, 1991 and ending on the 30[th]day of September,2005 in response to a notice served under thissection, and (b) subsequently a notice has been served undersub-section (2) of section 143 after the expiry oftwelve months specified in the proviso to sub-section (2) of section 143, as it stood immediatelybefore the amendment of said sub-section by theFinance Act, 2002 (20 of 2002) but before theexpiry of the time limit for making the assessment,re-assessment or recomputation as specified insub-section (2) of section 153, every such noticereferred to in this clause shall be deemed to be avalid notice: Provided further that in a case— (a) where a return has been furnished during theperiod commencing on the 1st day of October,1991 and ending on the 30th day of September,2005, in response to a notice served under thissection, and (b) subsequently a notice has been served underclause (ii) of sub-section (2) of section 143 after theexpiry of twelve months specified in the proviso toclause (ii) of sub-section (2) of section 143, butbefore the expiry of the time limit for making theassessment, reassessment or recomputation asspecified in sub-section (2) of section 153, everysuch notice referred to in this clause shall bedeemed to be a valid notice. Explanation.—For the removal of doubts, it is herebydeclared that nothing contained in the first proviso or thesecond proviso shall apply to any return which has beenfurnished on or after the 1[st]day of October, 2005 inresponse to a notice served under this section. (2) The Assessing Officer shall, before issuing any noticeunder this section, record his reasons for doing so. Time limit for notice. 149. (1) No notice under section 148 shall be issued forthe relevant assessment year,—the relevant assessment year,— (a) if four years have elapsed from the end of the relevantassessment year, unless the case falls under clause (b) orclause (c);assessment year, unless the case falls under clause (b) orclause (c); (b) if four years, but not more than six years, have elapsed fromthe end of the relevant assessment year unless the incomechargeable to tax which has escaped assessment amounts to oris likely to amount to one lakh rupees or more for that year;(c) if four years, but not more than sixteen years, have elapsedfrom the end of the relevant assessment year unless the incomein relation to any asset (including financial interest in anyentity) located outside India, chargeable to tax, has escapedassessment.the end of the relevant assessment year unless the incomechargeable to tax which has escaped assessment amounts to oris likely to amount to one lakh rupees or more for that year;(c) if four years, but not more than sixteen years, have elapsedfrom the end of the relevant assessment year unless the incomein relation to any asset (including financial interest in anyentity) located outside India, chargeable to tax, has escapedassessment. Explanation.—In determining income chargeable to taxwhich has escaped assessment for the purposes of thissub-section, the provisions of Explanation 2 of section147 shall apply as they apply for the purposes of thatsection. (2) The provisions of sub-section (1) as to the issue ofnotice shall be subject to the provisions of section 151. (3) If the person on whom a notice under section 148 is tobe served is a person treated as the agent of a non-residentundersection163andtheassessment,reassessment or recomputation to be made in pursuanceof the notice is to be made on him as the agent of suchnon-resident, the notice shall not be issued after theexpiry of a period of six years from the end of the relevantassessment year. Explanation.—For the removal of doubts, it is herebyclarified that the provisions of sub-sections (1) and (3), asamended by the Finance Act, 2012, shall also beapplicable for any assessment year beginning on orbefore the 1[st]day of April, 2012. (2) The provisions of sub-section (1) as to the issue ofnotice shall be subject to the provisions of section 151. (3) If the person on whom a notice under section 148 is tobe served is a person treated as the agent of a non-residentundersection163andtheassessment,reassessment or recomputation to be made in pursuanceof the notice is to be made on him as the agent of suchnon-resident, the notice shall not be issued after theexpiry of a period of six years from the end of the relevantassessment year. Explanation.—For the removal of doubts, it is herebyclarified that the provisions of sub-sections (1) and (3), asamended by the Finance Act, 2012, shall also beapplicable for any assessment year beginning on orbefore the 1[st]day of April, 2012. Sanction for issue of notice. 151. (1) No notice shall be issued under section 148 by anAssessing Officer, after the expiry of a period of fouryears from the end of the relevant assessment year, unlessthe Principal Chief Commissioner or Chief Commissioneror Principal Commissioner or Commissioner is satisfied,on the reasons recorded by the Assessing Officer, that itis a fit case for the issue of such notice. (2) In a case other than a case falling under sub-section(1), no notice shall be issued und