Wp/17518/2011 Of M/S. Satyam Computer Services Limited v. The Commissioner Of Income Tax (Central)

HIGH COURT FOR THE STATE OF TELANGANA (Special Original Jurisdiction) FRIDAY, THE THIRTY FIRST DAY OF JANUARYTWO THOUSAND AND TWENTY FIVE PRESENT THE HONOURABLE SRI JUSTICE P.SAM KOSHYANDTHE HONOURABLE SRI JUSTICE N.TUKARAMJI Writ Petition No.23255 of 2011; Writ Petition [No.17518 ]of [2011;]Writ Petition No.17526 of 2011 Writ Petition [No.19622 ][of ][2011]Writ Petition No.3906 o12012; an[d ]Writ [Petition ][No.9667 ][of ][2013] wRIT PETITION NO:23255 OF 2011 Between: M/s. Satvam Comouter Services Limited, [Now ][known ][as ][Tech .Mahindra ][Limited,]witr its Ceoistered'Office at Gatewav Buildinq, Apollo [Bunder ][Mumbai- ][400 ][001 ][and]Jtio frivindrts office at Mahindra [Satyam ][lniocity, Unit ][12._Plot ][35/36, ][Hi-Tech.City]tavori, S,i*eV No.64, Madhapur [Hyderabad ][--SOo ][OAt, ][Represented ][by ][its ][Vice]President Mr.Santosh Kumar Nair cause Title is amended as [per ][court ][order ][dated ][16.12.2023 ][Vide ][l.A. ][No.4 ][of ][2013]( WP.MP.No.35162 o12013 ) .,.PETITIONER AND 1Central Board [of ][Direct ][Taxes, ][Department ][of ][Revenue' ][Ministry ][of ][Finance']Government [of ][lndia]Government [of ][lndia] The Commissioner [of ][lncome ][Tax' ][Ayakar Bhavan' Basheerbagh' Hyderabad]c e ntra I [Ra ns ][e-3' ][Aava ][ka ][r]c e ntra I [Ra ns ][e-3' ][Aava ][ka ][r]#:,ls:;,1,."8il" iBT$::"i:"r",",1 [r'i"?ffi. ]["x' ] 2 3 I nco me [rax' ][Mumbai' ][3'd ][Froor' ][citv ] [r'] 4U;,E:lgr:*l'"n1,"":#rffi:L?:L?: U;,E:lgr:*l'"n1,"":#rffi:L?:L?: court [order ][dated ][16l2'2o23 ][Vide ][rA]m:;'"iltzl [i)"#J',i[8i"r11"3,1'r??i ] Petition under Article 226 of the Constitution of lndia praying that in thecircumstances stated in the affidavit filed therewith, the High Court may bepleased to issue an appropriate Writ, Direction or Order, in the nature ofMand amus (i) Quashing the order dated 1 1.07.2011 bearing No 295/1/2009-lT(lNV.l)(Part) passed by Respondent No.1 as arbitrary, illegal, violativeof S.119of lncomeTaxAct, 1961 andArt. 14, 19(1)(g),265and3O0Aof the Constitution of lndia(lNV.l)(Part) passed by Respondent No.1 as arbitrary, illegal, violativeof S.119of lncomeTaxAct, 1961 andArt. 14, 19(1)(g),265and3O0Aof the Constitution of lndia (ii) declare the Assessment Order for AY 2003-04 to Ay 2006-07 as illegal,void ab initio, and violative of Article 265 of the Constitution of lndia.void ab initio, and violative of Article 265 of the Constitution of lndia.(iii) direct the Respondent No.liRespondent No.3 to re-quantify/re-computethe income by conducting a fresh and proper assessment for Ay 2003-04 to AY 2008-09 read together based on the revised financialstatements of petitioner for the year ending 3.1st March 200g whereinthe irregularities in the financial statements pertaining to Ay 2003-04 toAY 2008-09 have been duly adjusted as prior period adjustments.the income by conducting a fresh and proper assessment for Ay 2003-04 to AY 2008-09 read together based on the revised financialstatements of petitioner for the year ending 3.1st March 200g whereinthe irregularities in the financial statements pertaining to Ay 2003-04 toAY 2008-09 have been duly adjusted as prior period adjustments. (iv) permit the petitioner to file revised returns for the Ay 2007-0g and Ay2008-09 based on the audit financiar statements for the said years readtogether with the audited financiar statements for the year ending 3.rstMarch, 2009 prepared pursuant to the orders of the Company LawBoard and thereafter conduct a proper assessment excluding thefictitious sales and fictitious interest income.2008-09 based on the audit financiar statements for the said years readtogether with the audited financiar statements for the year ending 3.rstMarch, 2009 prepared pursuant to the orders of the Company LawBoard and thereafter conduct a proper assessment excluding thefictitious sales and fictitious interest income.(v)decrare that the revised audited financiar statements of the petitionerwhich have been approved by the sharehorders for the year endedMarch 31, 2009, wherein the irregularities in the past financialstatements have been rectified as prior period .adjustments, be thewhich have been approved by the sharehorders for the year endedMarch 31, 2009, wherein the irregularities in the past financialstatements have been rectified as prior period .adjustments, be thebasis of conducting assessment proceedings and any other proceedingunder the tncome Tax Act, 1961 for the Ay 2OO3_04 to Ay 2008-09.under the tncome Tax Act, 1961 for the Ay 2OO3_04 to Ay 2008-09.(v,)direct Respondents not to proceed with recovery of tax ti, the income isRespondents not to proceed with recovery of tax ti, the income iscomputed / recomputedpursuant to the (iv) above reliefs sought in (ii), (iii) andiresar, dec,are the void Assessmentoll": ror AY 2002-03 t_ viorative _ viorative rndia "0",;'"; "r [An,";;;;1,,0 ]the Constitution [o, ][2006-07 ][as]of"r [An,";;;;1,,0 ]the Constitution [o, ][2006-07 ][as]of (vii) (viii) [,,Dectare ]the DraAssessment Order passed by the for Ay 2002_03rft Respondent No. 3for Ay 2002_03rft Respondent No. 3orArticre void ab initio and viorative"Declare ,.. ",;:"j"1:,li;lrJl,ii.llgar, retl",;:"j"1:,li;lrJl,ii.llgar, "Declare ,.. ",;:"j"1:,li;lrJl,ii.llgar, retl",;:"j"1:,li;lrJl,ii.llgar, (ix) "Declare the ,.. ",;:"j"1:,li;lrJl,ii.llgar, retl",;:"j"1:,li;lrJl,ii.llgar, 2oo2_03,",,,"n"',"J,,1j:1:iffJl::ljJ"rfi 2oo2_03,",,,"n"',"J,,1j:1:iffJl::ljJ"rfi can be placed on,",#:ffi il:be placed onbe placed on can be placed on(x) direct the *".o""jli,"il;Lil::::,,iluuo,,n"*".o""jli,"il;Lil::::,,iluuo,,n" the income by co n ducti ns a f res h a nd, 03 based on based on the ;: j[::;1irlJ.ff;j: 03 based on based on the report of the Forensic Accountant dated 25.1 1.2016. of (prayer 2017 in W.p.No.232 is amended as SS per of Court Order 2011)dated 16.12.2[23vide l.A.No.2 (xi) Dectare the Draft A Draft AAssessins oo,"". passed bv the Respondent No'3 -n t o and vio,ative ""-t"^::T:::o""t ,o,0 ,o;H lX,J;ll li"i"Il;llii,:,;;:*",, n t o and vio,ative ""-t"^::T:::o""t ,o,0 ,o;H lX,J;ll li"i"Il;llii,:,;;:*",, (xii) Decrare the returns fired by the petitioner for the Assessment years fired by the petitioner for the Assessment years 2005_04 to Ay 2008Ay 20082008Ayas illegal' vitiated as illegal' vitiated 2005_04 to Ay 2008Ay 20082008as illegal' vitiated as illegal' vitiated (xiii) And pass such othe by fraud and viod ab initio.in the circumstr..".r;rr:;."as this Hon,ble Court deems fit and properin the circumstr..".r;rr:;."as this Hon,ble Court deems fit and proper (Additional Prayer is Amended as per court order dated 31 .01.202svide t.A.No.4 of 2011(W.p.M.p.No.3 2354 of 2011) inW.p.No.23255 of2011) 1.A. NO: 10F 201 1 MP. NO:28460 oF201 1) Petition under section 151 cpc praying that in the circumstances statedin the affidavit filed in support of the petition, the High Court may be pleased togrant stay of all assessment proceedings for Assessment years 2oo3-04 to2008-09 pending disposal of the Writ petition. r.A. NOi 2OF 2011 P. NO:28461 oF 2011) 2005_04 to Ay 2008Ay 20082008as illegal' vitiated as illegal' vitiated (xiii) And pass such othe by fraud and viod ab initio.in the circumstr..".r;rr:;."as this Hon,ble Court deems fit and properin the circumstr..".r;rr:;."as this Hon,ble Court deems fit and proper (Additional Prayer is Amended as per court order dated 31 .01.202svide t.A.No.4 of 2011(W.p.M.p.No.3 2354 of 2011) inW.p.No.23255 of2011) 1.A. NO: 10F 201 1 MP. NO:28460 oF201 1) Petition under section 151 cpc praying that in the circumstances statedin the affidavit filed in support of the petition, the High Court may be pleased togrant stay of all assessment proceedings for Assessment years 2oo3-04 to2008-09 pending disposal of the Writ petition. r.A. NOi 2OF 2011 P. NO:28461 oF 2011) Petition under section 151 cpc praying that in the circumstances statedin the affidavit filed in support of the petition, the High Court may be pleased to grant stay [of ][all ][recovery of ][tax ][for ] [to ] [2008-09 pending disposal]of the [Writ ][Petition'] l.A. NO: [3 ][OF 2011(WPMP' NO: 28462 OF ][20111] l.A. NO: Petition [under ][Section 151 CPC ][praying ][that ][in ][the ][circumstances stated]in the [affidavit ][tir"o ][in.rpiort'ortne ][petition, ][the ][High ][court ][may ][be ][pleased ][to]grant stay [of ][operation ][o"tn"'rnP'nn"d ][Ord:l^d^a:ed ][11'o7'2011 passed ][by ][the]1"t Respondent [for the ][ntt""t'"nt ][Years ][2003-04 ][d ][2008-09 ][and ][direct ][the]Respondents [not ][to ][proceed ][with the ][encashment ][of the bank ][guarantee during] the [pendency of ][this ][Writ ][Petition'] 20'l[1)]MP.[NOi 3810][ 10F] .A. NN[O:6][oF2][011] .A. NNthat [in ][the ][circumstances stated]ing Petition [under Section 151 CPC ][pray]the [High ][Court ][maY ][be ][Pleased ][to]in th[e ][affidavit ][filed ][in ][support ][of ][the ][petition']nk Guarantee [finished by ][Petitioner]direct[the ][Respondents not ][to ][encash ][the ][Ba]nch Pending [disPosat ][of ][the ][Writ]drawnon Bank [of ][Baroda' ][Khairtabad ][Bra]Petition l.A.[NO:2][oF2][012][(wP] [ NO:][ 36621 OF][ 201][2] Between: 1centrar [Board ]_of [Direct ][Taxes, ][Department ][of ][Revenue, Ministry ][of ][Finance,]Government [ot ][ln0la']Government [ot ][ln0la'] 2The Commissioner [of ][lncome ][Tax ][(Central)' Ayakar Bhavan' ][Basheerbagh']Hyderabadlncome [Tax, ][Central Range-3' ][Aayakar]Hyderabadlncome [Tax, ][Central Range-3' ][Aayakar]' [I[:,f,l:,:"JLi"B?T'T'i'J3::jo:l]PETITIONERSPETITIONERS PETITIONERS AND M/s. Satyam [Computer ][Services ][Limited ][..(a ][C'o-Iq'nu ][incorporated ][under ][the]#s*ffi #;ilr;;si#'gEltllf [%lt'ffi ]iivEEiibrE'- bob-,te I iiepreJentea oy [its ][Assistant'Vice ]-"sflis,':'$:3r'ii,?iHil[President.] ...RESPONDENI Petition under Section 151 CPC [praying ]that in the circumstances [stated]in the affidavit filed in support of the [petition, ]the High Court [may be pleased ][to]direct the respondent hereinMrit [petitioner ]to extend the bank guarantee forRs.617 Crores. l.A. NO: 1 OF 2013(WVMP. NO: 1722OF 20131 Petition under Section 151 CPC praying that in the circumstances statedin the aftidavit tiled in support of the petition, the High Court may be [pleased ]tovacate the order dated 31-01-2012 in WPMP No. 28460 of 2011 in WP No.23255 of 2011. l.A. NO: 2 OF 2013(WVMP. NO: 1723 OF 2013) Petition under Section 151 CPC [praying ]that in the circumstances [stated]in the affidavit filed in support of the [petition, ]the [High Court ][may ][be pleased ][to]vacate the order dated 31-01-2012 in [No. ][2846'1 ][of ][2011 ][in ] [No.]23255 ot 2011. l.A. NO: 3 OF 2013[(WPMP. ]NO: 12006 0F 2013) l.A. NO: 1 OF 2013(WVMP. NO: 1722OF 20131 Petition under Section 151 CPC praying that in the circumstances statedin the aftidavit tiled in support of the petition, the High Court may be [pleased ]tovacate the order dated 31-01-2012 in WPMP No. 28460 of 2011 in WP No.23255 of 2011. l.A. NO: 2 OF 2013(WVMP. NO: 1723 OF 2013) Petition under Section 151 CPC [praying ]that in the circumstances [stated]in the affidavit filed in support of the [petition, ]the [High Court ][may ][be pleased ][to]vacate the order dated 31-01-2012 in [No. ][2846'1 ][of ][2011 ][in ] [No.]23255 ot 2011. l.A. NO: 3 OF 2013[(WPMP. ]NO: 12006 0F 2013) Petition under Section 151 CPC [praying ]that in the [circumstances ][stated]in the affidavit filed in support of the [petition, ]the High Court [may ][be pleased ][to]direct the respondent hereinMrit [petitioner ]to [extend ][the ][bank guarantee ][for ][Rs.]617 Crores. l.A. NO: 5 OF 2013[(WPMP. ]NO: 38813 [ 2013)] Petition under [Section ][151 ] [praying ][that in ][the ][circumstances ][stated]intheaffidavitfiledinsupportofthepetition,theHighcourtmaybepleasedtodirect the [Writ ][petitioner ][to ][extend ][the ][Bank guarantee ][for Rs' ][617 ][Crores ][in]favour of the [Deputy Commissioner ][of ][lncome-tax' Circle 2(3)' Mumbai'] l.A. NO: 6 [0F ][201][ 3(WPMP. ][N][O:38815][ OF][ 2013)] Petition under [Section ][151 ] [praying ][that in ][the ][circumstances ][stated]in the affidavit [filed ][in support ][of ][the ][petition' the ][High Court ][may ][be pleased ][to] modify the order dated 31-01-2012 in WPMP No. 28460 of 2011 in W.P. No.23255 of 2011. Counsel for the Petitioner: SRI ARVIND DATAR, SRI JEHANGIR MISTRI &SRI K. VIVEK REDDY, SENIOR COUNSEL FOR SRI K. PRATIK REDDY Counsel for the Respondents: SRI J.V. PRASAD, SENIOR S.C. FOR INCOME TAX M/s. B. SAPNA REDDY, SRI A. RAMA KRISHNA REDDYAND SRI AJAY KUMAR KULKARNI FOR SRI B. NARASIMHA SHARMA,ADDITIONAL SOLICITOR GENERAL OF INDIA WRIT PETITION NO: 17518 OF 2011 Between: M./9 Salyam Computer Services Limited, Now known as Tech Mahindra Limited,with its Registered Office at Gateway Building, Apollo Bunder Mumbai-400 00,l andalso having its office^at Mahindra Satyam lnfocity, Unit 12, Plot 35/36, Hi-Tech Citywith its Registered Office at Gateway Building, Apollo Bunder Mumbai-400 00,l andalso having its office^at Mahindra Satyam lnfocity, Unit 12, Plot 35/36, Hi-Tech Cityt-^ayo.uJ, 9yrye_V No.64.,-Madh^apur Hyderabad - 500 081, Represented by its VicePresident Mr.Santosh Kumar NairPresident Mr.Santosh Kumar Nair 9.9!Eg fitle [is amended ][as ][per ][Court Order ]dated 16.12.2023 Vide l.A. No.3 of 2013( WP.MP.No.351 58 of 2013 in W.p.No.i 751B of 201 1 ) ...PETITIONER AND ' Il:"."r"d:fissioner [of ][lncome Tax ][(cenkal), ][Avakar Bhavan, ][Basheerbagh,]2. The Additionar Commis5i6nsp of lncome Tax, "Central Bhavan, 8t'' Ftoor, Basneerbagh, Hviilri'oii.'-^, Range_3, Aayakar2. The Additionar Commis5i6nsp of lncome Tax, "Central Bhavan, 8t'' Ftoor, Basneerbagh, Hviilri'oii.'-^, Range_3, Aayakar .,.RESPONDENTS Petition under Article 226 of the Constitution of lndia praying that in thecircumstances stated in the affidavit fired therewith, rhe High court may bepleased to issue an appropriate writ, direction or order, to a) set aside the order issued by Respondent No. 2 Assessing OfficerAssessing Officerdirecting the petitioner company to get its accounts audited by a SpecialAuditor tor AY 2007-08 under S. 142(2A)of the rncome Tax Act, .t961 videAuditor tor AY 2007-08 under S. 142(2A)of the rncome Tax Act, .t961 vide F. No. CR-3i Hyd I 1 42(2A)l 2007-08 dated 23-1 2-20 1 O and any [co ]nsequentialproceedings; .,.RESPONDENTS Petition under Article 226 of the Constitution of lndia praying that in thecircumstances stated in the affidavit fired therewith, rhe High court may bepleased to issue an appropriate writ, direction or order, to a) set aside the order issued by Respondent No. 2 Assessing OfficerAssessing Officerdirecting the petitioner company to get its accounts audited by a SpecialAuditor tor AY 2007-08 under S. 142(2A)of the rncome Tax Act, .t961 videAuditor tor AY 2007-08 under S. 142(2A)of the rncome Tax Act, .t961 vide F. No. CR-3i Hyd I 1 42(2A)l 2007-08 dated 23-1 2-20 1 O and any [co ]nsequentialproceedings; b) Alternatively and without [prejudice, ]declare the terms [and ][reference ][of ][the]Special Audit given by Respondent No.2 Assessing Officer vide F.No.Addl.ClT/CR-3/AACCS8639QllT12007-08 daled 31-12-2010 as illegal,arbitrary and in violation of provisions of the lncome Tax Act, 1961.Special Audit given by Respondent No.2 Assessing Officer vide F.No.Addl.ClT/CR-3/AACCS8639QllT12007-08 daled 31-12-2010 as illegal,arbitrary and in violation of provisions of the lncome Tax Act, 1961. c) declare the Order dated 17.02.2011 issued by Respondent No.2Assessing Officer rejecting the [petitioner's ][plea ]to include the [verification]of fictitious income in terms of reference for Special Audit [for ]AY [2007-08]as illegal, without [jurisdiction ]and violation of the Provisions [of lncome ][Tax]Act, and the rules made there underAssessing Officer rejecting the [petitioner's ][plea ]to include the [verification]of fictitious income in terms of reference for Special Audit [for ]AY [2007-08]as illegal, without [jurisdiction ]and violation of the Provisions [of lncome ][Tax]Act, and the rules made there under d) and pass such other orders as this Hon'ble Court deems [fit ][and proper ][in]the circumstances of the case.the circumstances of the case. (Additional Prayer is Amended as per Court Order dated 31.01.2025 videl.A.No.4 of 2011(W.P.M.P.No.22207 of 2011) in W.P.No.1751B of [2011)] l.A. NO: 1 OF 2011(WPMP. NO: 21073 OF 2011) Petition under Section 151 CPC [praying ]that in the circumstances [stated]in the affidavit filed in support of the [petition, ]the High Court [may be pleased ][to]grant stay of operation of the impugned Order directing the Petitioner Companyto get its accounts audited by a Special Auditor for AY 2007-08 [under S.142(24)]of the lncome Tax Act, 1961 vide F.No. [CR-3/Hyd.l142(2A)12007-08 ][dated]23-12-2010 and all consequential [proceedings ][pending disposal ][of ][this ][writ]Petition. l.A. NO: 2 OF 2011(WPMP. [NO: ][21][ 074 ][0][ F ][20111] Petition under Section [151 ] [praying ][that ][in the ][circumstances ][stated]in the affidavit [filed ][in ][support of ][the ][petition, ][the ][High Court ][may ][be pleased ][to]grantstayofoperationoftheimpugnedorderdirectingthePetitionerCompanytogetitsaccountsauditedbyaSpecialAuditorforAY200T-08underS.142(2A)ofthe lncome [Tax Act, ][1961 ][vide ][F.No. ][cR-3/Hyd/142(2A)/2007-08 ][dated]23-12-2010 [and ][all ][consequential proceedings, pending disposal ][of ][this ][Writ]Petition. l.A. NO: 3 OF 2011(WPMP. NO: 22206OF 2A11 Petition under Section 151 CPC praying that in the circumstances statedin the affidavit filed in support of the petition, the High Court may be pleased totake on record the aforesaid additional grounds in WP No. 17518 of 2O11. l.A. NO: 1 OF 2013(WVMP. NO: 2046 OF 2013) Between: 1. The Commissioner of lncome Tax (Central), Ayakar Bhavan, Basheerbagh,Hyderabad.Hyderabad. 2. The Additional Commissioner of lncome Tax, Central Range-3, AayakarBhavan, Basheerbagh, Hyderabad.Bhavan, Basheerbagh, Hyderabad. ...PETITIONERS AND M/s. Satyam Computer Services Limited (a Company incorporated under theprovisions of Companies Act, 1956) having its registered office at Mahindra Satyamlnfocity, Unit 12, Plot 35/36, Hi-Tech City Layout, Survey No.64, MadhapurHyderabad - 500 081, Rep. by its Assistant Vice President. ...RESPONDENT l.A. NO: 1 OF 2013(WVMP. NO: 2046 OF 2013) Between: 1. The Commissioner of lncome Tax (Central), Ayakar Bhavan, Basheerbagh,Hyderabad.Hyderabad. 2. The Additional Commissioner of lncome Tax, Central Range-3, AayakarBhavan, Basheerbagh, Hyderabad.Bhavan, Basheerbagh, Hyderabad. ...PETITIONERS AND M/s. Satyam Computer Services Limited (a Company incorporated under theprovisions of Companies Act, 1956) having its registered office at Mahindra Satyamlnfocity, Unit 12, Plot 35/36, Hi-Tech City Layout, Survey No.64, MadhapurHyderabad - 500 081, Rep. by its Assistant Vice President. ...RESPONDENT Petition under Section ['151 ]CPC praying that in the circumstances statedin the affidavit filed in support of the petition, the High Court may be pleased tovacate the order dated 31-01-2012 in WPMp No. 21073 ol 2O11 in W.p. No.1751 8 of 201 1 . I.A. NO: 2 OF 201 3(WVMP. NO: 2074 0F 20131 Petition under Section 151 cpc praying that in the circumstances statedin the affidavit fired in support of the petition, the High court may be preased tovacate the order dated 31-01-2012 in WpMp No21074 of 2011 in W.p. No.17518 of 2011. l.A. NO: 4 OF 2O13(WPMP. NO:3881 4 0F 2013) Petition under section '151 cpc praying that in the circumstances statedin the affidavit fired in support of the petition, the High court may be preased tomodify the order dated g1-01-2012 in wpMp No. 21073 0f 2011 in w.p. No.17518 of 2011. Counsel for the Petitioner: SRI ARVIND DATAR, SRI JEHANGIR MISTRI &SRI K. VIVEK REDDY, SENIOR COUNSEL FOR SRI [K. ] Gounsel for the Respondents:SRI J.V. PRASAD, SENIOR S.C. FOR INCOME M/s. B. SAPNA REDDY, SRI A. RAMA KRISHNA AND SRI AJAY KUMAR KULKARNI FOR SRI B. NARASIMHA SHARMA,ADDITIONAL SOLICITOR GENERAL WRIT PETITION NO: 17526 OF [20'11] Between: M/s. Satyam Computer Services Limited, [Now ][known ][as ][Tech ][Mahindra ][Limited,]with its Fieoistered'Office at Gatewav Buildinq, Apollo [Bunder, Mumbai-400 ][001 ][and]Jtio fravind its office at tvlahindra Satvam lnfbcitv, [Unit 12, ][Plot ][35/36, ][Hi-Tech ][City]Layout, SJrvey No.64, Madhapur [Hyderabad ][-500 ][081, ][Represented ][by its ][Vice]President Mr.Santosh Kumar Nair (Cause Title is amended as per Court Order dated: 16.12.2023 Vide l.A. No.2 of)ot s [(wp.tvtp.No.3s159 ]ot 2013) [in ][w.P.No.17526 ][ot ][2011)] ..,PETITIONER AND 1. The Commissioner of lncome [Tax ][(Central), ][Ayakar ][Bhavan, ][Basheerbagh,]Hyderabad.Hyderabad. 2. The Additional Commissioner of [lncome ][Tax, ][Central Range-3, ][Aayakar]Bhavan Btn Floor Basheerbagh, Hyderabad.Bhavan Btn Floor Basheerbagh, Hyderabad. ...RESPONDENTS Petition under Article 226 of lhe [Constitution ][of ][lndia ][praying ][that ][in ][the]circumstances stated in the affidavit [filed ][therewith, ][the ][High Court ][may ][be]pleased to issue an appropriate writ of Mandamus or order [to] a) Set-aside the order issued by [Respondent ][No.2 ][Assessing ][Officer]directing the Assessee [company to get its ][accounts audited by ][a ][special]Audit under s.142(2A) [of the lncome Tax Act, 1961 dated 23-12-2o10 vide]F.No.CR.3/Hydl142(2A)t2oo2-03asillegal,arbitraryandinviolationofS.142(2A) of the lncome [Tax, ][act, ][196'l and ][all ][consequential proceedings']directing the Assessee [company to get its ][accounts audited by ][a ][special]Audit under s.142(2A) [of the lncome Tax Act, 1961 dated 23-12-2o10 vide]F.No.CR.3/Hydl142(2A)t2oo2-03asillegal,arbitraryandinviolationofS.142(2A) of the lncome [Tax, ][act, ][196'l and ][all ][consequential proceedings'] b) Alternatively and without prejudice, set aside the terms and reference ofthe Special audit given by Respondent 2 Assessing Officer VideF.No.Addl.ClT/CR-3/AACCS8639Q/lT/2002-03 dated 31 -1 2-201 O.the Special audit given by Respondent 2 Assessing Officer VideF.No.Addl.ClT/CR-3/AACCS8639Q/lT/2002-03 dated 31 -1 2-201 O. b) Alternatively and without prejudice, set aside the terms and reference ofthe Special audit given by Respondent 2 Assessing Officer VideF.No.Addl.ClT/CR-3/AACCS8639Q/lT/2002-03 dated 31 -1 2-201 O.the Special audit given by Respondent 2 Assessing Officer VideF.No.Addl.ClT/CR-3/AACCS8639Q/lT/2002-03 dated 31 -1 2-201 O. c) declare the Order dated 17-02-2011 issued by Respondent No.2Assessing Officer rejecting the petitioner's [plea ]to include the verificationof fictitious income in terms of reference for Special Audit for AY 2002-03as illegal, without [jurisdiction ]and violation of the Provisions of lncome TaxAct and the rules made there under.Assessing Officer rejecting the petitioner's [plea ]to include the verificationof fictitious income in terms of reference for Special Audit for AY 2002-03as illegal, without [jurisdiction ]and violation of the Provisions of lncome TaxAct and the rules made there under. d) And pass such other orders as this Hon'ble Court deems fit and proper inthe circumstances of the case.the circumstances of the case. (Additional Prayer is Amended as per Court Order dated 31 .01 .2025 videl.A.No.2 of 2O11 (W.P.M.P.No.22208of 20'1 1)inW.P.No.17526of 2011) l.A. NO: 1 OF 2011(WPMP. NO: 21082 OF 2011) Petition under Section 151 CPC praying that in the circumstances statedin the affidavit filed in support of the petition, the High Court may be pleased toSuspend the operation of the Order issued by Respondent No.2 directing theAssessee Company to get its accounts audited by a Special Audit Under Sec.142(2A) dated 23-12-2010 vide F.No. CR-3/Hyil1a2(2A)12002-03 and allconsequential proceedings pending disposal of the main Writ Petition. l.A. NO: 3 OF 2011(WPMP. NO:22209 OF 2011) Petition under Section 151 CPC praying that in the circumstances statedin the affidavit filed in support of the petition, the High Court may be pleased totake on record the aforesaid additional grounds in WP No. 17526 of 2011. l.A. NO: 'l OF 2012twPMP. NO: 16898 0F 2012 ) Petition under Section 151 CPC praying that in the circumstances statedin the affidavit filed in support of the petition, the High Court may be pleased topermit the completion of the proceedings, pending before the Dispute ResolutionPanel, for the Assessment Year 2002-03, pending disposal of the Writ petition.Panel, for the Assessment Year 2002-03, pending disposal of the Writ petition. l.A. NO: 1 OF 2013(WVMP. NO: 2025 OE2Q13) Between: '1 . The Commissioner of lncome Tax (Central), Ayakar Bhavan, Basheerbagh,Hyderabad.Hyderabad. 2. The Additional Commissioner of lncome Tax, Central Range-3, AayakarBhavan, Basheerbagh, Hyderabad.Bhavan, Basheerbagh, Hyderabad. ...PETITIONERS AND M/s. Satyam Computer Services Limited [(a ]Company [incorporated ][under ][the]orovisions of Compinies Act, ['1956) ][havinq ][its ][registered office ][at ][Mahindra Satyam]infocity, Unit 12, Plot 35/36, Hi-Tech [City ][Layout, Survey No.64, ][Madhapur]Hyderabad, Rep. by its Assistant Vice [President.] ...RESPONDENT Petition under Section 151 CPC [praying ][that ][in ][the ][circumstances ][stated]in the affidavit filed in support [of ][the ][petition, ][the ][High ][court ][may ][be pleased ][to]vacate the order dated 31-01-2012 [in ][WPMP. ][No. ][21082 ][of ][2011 in ] [No]17526 of 2O11. l.A. NO: 3 OF 2013[(WPMP. ][NO:3][ 9002 ][0F ][2013)] Petition under Section 151 [praying ][that ][in ][the ][circumstances ][stated]in the affidavit filed in support [of ][the ][petition, ][the ][High ][court ][may ][be pleased ][to]modify the order dated 31-01-2012 [in ] [No. 21082 ][of ][2O11 ][in ] [No']17526 of 2011. Counsel for the [Petitioner: ][SRI ARVIND DATAR, ] [MISTRI &]SRI K. VIVEK [REDDY, SENIOR COUNSEL ] [K. ] SRI S. RAVI Counsel [for ][the ResPondents:]snr.r'v' iilsAD' [sENloR ][s'c' ][FoR ][lNcoME ][rAx] l.A. NO: 3 OF 2013[(WPMP. ][NO:3][ 9002 ][0F ][2013)] Petition under Section 151 [praying ][that ][in ][the ][circumstances ][stated]in the affidavit filed in support [of ][the ][petition, ][the ][High ][court ][may ][be pleased ][to]modify the order dated 31-01-2012 [in ] [No. 21082 ][of ][2O11 ][in ] [No']17526 of 2011. Counsel for the [Petitioner: ][SRI ARVIND DATAR, ] [MISTRI &]SRI K. VIVEK [REDDY, SENIOR COUNSEL ] [K. ] SRI S. RAVI Counsel [for ][the ResPondents:]snr.r'v' iilsAD' [sENloR ][s'c' ][FoR ][lNcoME ][rAx] M/s' B' [SAPNA REDDY' ][SRll-"ryAMA ] AND SRI FOR iELh'H,1i'JBl,ffiBt.Hi' [RAL o ] [A] WRIT PETITION NO: 19622 OF 201'l Between: M/s.. Satyam Computer Services Limited, (a company incorporated under theprovisions 9rty"q [lnfocity,-Unit ]- of Companies [12. Ptot ]Act, [35/36, Hi-Tech ]1956), havin! its [City ][Layou-t, ]Regidtered [Survey No. 64, Madhapur,]Office at MahindraHyderabad 500 081, represented by its Assistani Vic6 [president-]Hyderabad 500 081, represented by its Assistani Vic6 [president-] ...PET|T|ONER AND 1. The Commissioner of lncome Tax (Central), Ayakar Bhavan, Basheerbagh,HyderabadHyderabad 2. The Additional Commissioner oJ lncome Tax, Central Range 3, AayakarBhavan, 8tn Ftoor. Basheerbagh,-Hvoeiddio [--' ][-]Bhavan, 8tn Ftoor. Basheerbagh,-Hvoeiddio [--' ][-] 3. Dy. Commissioner of lncome Tax, Central Circle - l, Basheerbagh, Hyderabad ..,RESPONDENTS Petition under Article 226 of the constitution of lndia praying that in thecircumstances stated in the affidavit filed therewith, the High court may bepleased to issue an appropriate Writ, Direction or Order, a' declare the impugned Notice dated 24.03.2009 and any consequentiar orderpassed by the Respondent No. 3 reopening the assessment proceedings underSection 147 and 148 for the Assessment year 2OOZ_03, as illegal, arbitrary andlack of jurisdiction and in vioration of section 147 of the rncome Tax Act, 1g61. LA. NO: 10F 2011 M P. NO: 23729 0F2011) Petition under section 151 cPC praying that in the circumstances statedin the affidavit fired suspend the in support of the petition, the High court may be preased toimpugned Notice dated 24.03.2009 and passed by the Respondent No. 3 reopening the assany consequentiar ordersection 14t and 148 torthe Assessment year r..r:.t;:J:,[:::::[::J:17lack of jurisdiction and in vioration of section 147 0f therncome Tax Act, 1g61. I.A. No: 20F 2013(WP MP. NO: 35160 0F 2013) petition under Section 1Sl CpC praying that in the circumstances in the affidavit fired in support of the petition, the High court statedpermit petitioner to continue the Writ petition in fl-re name may be preased of Tech Mahindrato tr Limited by substituting the name of the Petitioner Satyam Computer ServicesLimited with Tech Mahindra Limited. l.A. NO: 1 OF 2013(WVMP. NO: 2047 OF 2013\ Between: 1. The Commissioner of lncome Tax [(Central), Ayakar Bhavan, ][Basheerbagh,]HyderabadHyderabad 2. The Additional Commissioner of lncome [Tax, ][Central ][Range ][3, ][Ayakar]Bhavan, Basheerbagh, Hyderabad.Bhavan, Basheerbagh, Hyderabad. 3. The Deputy Commissioner of lncome [Tax, ][Central Circle, ][Basheerbagh,]Hyderabad.Hyderabad. ...PETITIONERS AND M/s. Satyam Computer Services Limited, [(a ][Company ][incorporated ][under ][the]orovisioni of Comoinies Act, 1956), havinq [its registered ][office ][at ][l\rlahindra Satyam]infocitv, Unit 12, Plot 35/36, Hi-Tech eity [Layout, Survey No.64, ][Madhapur,]Hyderlbad, rep. by its Assistant Vice President ...RESPONDENT l.A. NO: 1 OF 2013(WVMP. NO: 2047 OF 2013\ Between: 1. The Commissioner of lncome Tax [(Central), Ayakar Bhavan, ][Basheerbagh,]HyderabadHyderabad 2. The Additional Commissioner of lncome [Tax, ][Central ][Range ][3, ][Ayakar]Bhavan, Basheerbagh, Hyderabad.Bhavan, Basheerbagh, Hyderabad. 3. The Deputy Commissioner of lncome [Tax, ][Central Circle, ][Basheerbagh,]Hyderabad.Hyderabad. ...PETITIONERS AND M/s. Satyam Computer Services Limited, [(a ][Company ][incorporated ][under ][the]orovisioni of Comoinies Act, 1956), havinq [its registered ][office ][at ][l\rlahindra Satyam]infocitv, Unit 12, Plot 35/36, Hi-Tech eity [Layout, Survey No.64, ][Madhapur,]Hyderlbad, rep. by its Assistant Vice President ...RESPONDENT Petition under Section 151 CPC [praying ][that in ][the ][circumstances ][stated]in the affidavit filed in support of the [petition, ][the ][High ][Court may ][be pleased ][to]vacate the order dated 31-01-2012 [in ] [No. 23729 ][of ][2011 ][in WP ][No]19622 of 2O11. l.A. NO: 3 OF 2013[(WPMP. ]NO:39001 [2013)] Petition under section 151 CPC [praying ][that ][in ][the ][circumstances ][stated]in the affidavit filed in support [of ][the ][petition, ][the ][High ][court ][may ][be ][pleased ][to]modify the order dated [31-01-2012 ][in wPMP ][No. 23729 ][of ][2011 ][in ][w.P. ][No.]19622 of 2011. CounselforthePetitioner:SRIARVINDDATAR,SRIJEHANGIRMISTRI&SRI K. VIVEK [REDDY, SENIOR COUNSEL ] SRI CUDDAPAH Counsel for the [ResPondents:] SRI J.V. PRASAD, [SENIOR S.C. ] M/S. B. SAPNA [REDDY, SRI ][A. RAMA ] AND SRI AJAY FOR SRI B. NARASIMHA SHARMA,ADDITIONAL SOLICITOR GENERAL OF INDIA WRIT PETITION NO: 3906 OF 2012 Between: M/s. Satyam Computer Services Limited Now known as Tech Mahindra Limited withits Registered Office at Gateway Building Apollo Bunder Mumbai - 400 001 and alsoits Registered Office at Gateway Building Apollo Bunder Mumbai - 400 001 and alsohaving its office at Mahindra Satyam lnfocity Unit 12 Plot 35/36 Hi-Tech citv LavoutSurvey.No.64 Madhapur Hyderabad 500 081 Represented by its Vice presideni MrSantosh Kumar NairSurvey.No.64 Madhapur Hyderabad 500 081 Represented by its Vice presideni MrSantosh Kumar Nair (Caqsg Title is amended as per Court Order dated: 16J22023 Vide l.A. No.1 of2013 WP MP.No.35161 of 2013 in W.P.No.3906 ot 2012) ...PETITIONER AND 1 . The Additional Commissioner of lncome Tax, Central Range - 3, Hyderabad 2. The Commissioner of lncome Tax, (Central), Hyderabad. ..RESPONDENTS Petition under Article 226 of the Constitution of lndia praying that in thecircumstances stated in the affidavit filed therewith, the High Court may bepleased to issue an appropriate writ, Direction or order, one in the nature of writof Certiorari & Mandamuspleased to issue an appropriate writ, Direction or order, one in the nature of writof Certiorari & Mandamus (Caqsg Title is amended as per Court Order dated: 16J22023 Vide l.A. No.1 of2013 WP MP.No.35161 of 2013 in W.P.No.3906 ot 2012) ...PETITIONER AND 1 . The Additional Commissioner of lncome Tax, Central Range - 3, Hyderabad 2. The Commissioner of lncome Tax, (Central), Hyderabad. ..RESPONDENTS Petition under Article 226 of the Constitution of lndia praying that in thecircumstances stated in the affidavit filed therewith, the High Court may bepleased to issue an appropriate writ, Direction or order, one in the nature of writof Certiorari & Mandamuspleased to issue an appropriate writ, Direction or order, one in the nature of writof Certiorari & Mandamus (i) quash the impugned order under s.2B1B of the lncome tax Act .rg61passed bv Respondent No.1 (F.No. Addr. crr/cR-3/scsl/2ol 1-12dated 30.0i .2012) (Annexure p_1).passed bv Respondent No.1 (F.No. Addr. crr/cR-3/scsl/2ol 1-12dated 30.0i .2012) (Annexure p_1).(ii) quash the 03.02.20i2 order passed by the Respondent No..t underS.2Bl of the Income Tax Act, [.196i ](F.No. Addt.C|ICR-3/SCSL/201.1-1 2 dated 03.02.2012) pursuant to the impugned Order (Annexure p-g)S.2Bl of the Income Tax Act, [.196i ](F.No. Addt.C|ICR-3/SCSL/201.1-1 2 dated 03.02.2012) pursuant to the impugned Order (Annexure p-g)(iii) direct that the Respondents shail not pass any further orders withrespect to assessment and recovery for Ay 2002-03 to 2008-0g ti, thewrit petitions W.p.Nos. 11518 ot 2011,17526 oI 2011,23255 of 2011and 19622 of 2O11 are finally heard and disposed of.respect to assessment and recovery for Ay 2002-03 to 2008-0g ti, thewrit petitions W.p.Nos. 11518 ot 2011,17526 oI 2011,23255 of 2011and 19622 of 2O11 are finally heard and disposed of. l.A. NO: 3 OF 2012(WPM P. NO: 4911 OF 20121 Petition under Section 151 CPC [praying ]that [in ]the circumstances [stated]in the affidavit filed in support of the [petition, ]the High Court [may ]be [pleased ][to]grant stay of the impugned Order bearing F.No. Addl. CIT/CR-3/SCSL|2011-12dated 3O.O'l .2012 (Annexure P-l ) issued by Respondent [No.'1 ][under ][Section]28l B of the lncome Tax Act, 1961 , during the [pendency ][of ][this ][Writ ][Petition.] l.A. NO: 6 OF 2012[(WPMP. ]NO:37285 0F 2012) Between: 1. The Additional Commissioner of lncome [Tax, Central ][Range ][- 3, Hyderabad.] 2. The Commissioner of lncome Tax, [(Central), Hyderabad.] ...PETITIONERS AND M/s. Satyam Computer Services Limited, [(a ][Company ][incorporated ][und-er ][the]provisioni of Compinies Act, 1956), having iti registered office at Mahindra Satyaminfocity, Unit 12, Plot No.35/36, Hi-Tech City [Layout, Survey No.64, ][Madhapur,]Hyderibad - 500 081 , Represented by its Assistant [Vice President] ...RESPONDENT Petition under Section 151 CPC [praying ]that [in ][the ][circumstances ][stated]in the affidavit filed in support of the [petition, ]the [High ][Court ][may ][be ][pleased ][to]permit the petitioner herein, to lift the attachment, in respect of the [property ][at]Sl.No. ['13 ]of Annexure-B, Part-A appended [to ][the ][impugned proceedings ][dated]3o-o1-2012 ("No.3, 1"t Main,60 Ft. Road, lll Block [4th ][stage, ][Basaveswaranagar,]Bangalore). l.A. NO: 1OF 2014tWPMP. NO: 45601 OF 2014 Petition under Section 151 CPC [praying ]that [in ][the ][circumstances ][stated]in the affidavit filed in support of the [petition, ][the ][High ][court ][may ][be ][pleased ][to]modify the order dated 27-03-2012 [in WPMP.No.491'l ][ol ][2012 ][in W ][P'No ][3906]of 2012. counselforthePetitioner:SRIARVINDDATAR,SRIJEHANGIRMISTR|&SRI K. VIVEK REDDY, [K, PRATIK REDDY] Counsel for the Respondents; SRI J.V. PRASAD, SENIOR S.C. FOR INCOME TAX t\tl/s. B. SAPNA REDDY, SRI A. RAMA KRISHNA REDDYAND SRI AJAY KUMAR KULKARNI [:oR SRI B. NARASIMHA SHARMA,ADDITIONAL SOLICITOR GENERAL OF INDIA WRIT PETITION NO: 9667 OF 2013 Between: l.A. NO: 1OF 2014tWPMP. NO: 45601 OF 2014 Petition under Section 151 CPC [praying ]that [in ][the ][circumstances ][stated]in the affidavit filed in support of the [petition, ][the ][High ][court ][may ][be ][pleased ][to]modify the order dated 27-03-2012 [in WPMP.No.491'l ][ol ][2012 ][in W ][P'No ][3906]of 2012. counselforthePetitioner:SRIARVINDDATAR,SRIJEHANGIRMISTR|&SRI K. VIVEK REDDY, [K, PRATIK REDDY] Counsel for the Respondents; SRI J.V. PRASAD, SENIOR S.C. FOR INCOME TAX t\tl/s. B. SAPNA REDDY, SRI A. RAMA KRISHNA REDDYAND SRI AJAY KUMAR KULKARNI [:oR SRI B. NARASIMHA SHARMA,ADDITIONAL SOLICITOR GENERAL OF INDIA WRIT PETITION NO: 9667 OF 2013 Between: M/s. Satyam Computer Services Limited, Now known as Tech Mahindra Limited,with its Registered Office at Gateway Building, Apollo Bunder, Mumbai - 400 001and also having its office at Mahindra Satyam lnfocity, Unit ['12, ]Plot 35/36, Hi - TechCity Layout, Survey No. 64, Madhapur, Hyderabad - 500 08't, Represented by itsVice President Mr. Santosh Kumar Nair (Cause Title is amended as per Court Order dated 16.12.2023, Vide l.A.No.3 of 2013WP.MP.No.35167 of 201 3) in W.P.No.9667 of 2013). ...PETITIONER AND 1. The Commissioner of lncome Tax (Central), Ayakar Bhavan, Basheerbagh,HyderabadHyderabad 2. The Additional Commissioner of lncome Tax, Central Range - 3, Room 803,Aayakar Bhavan, 8th Floor, Basheerbagh, Hyderabad.Aayakar Bhavan, 8th Floor, Basheerbagh, Hyderabad. 3. Union of lndia, Ministry of Finance, Department of Revenue, New Delhi.Represented by its SecretaryRepresented by its Secretary ...RESPONDENTS Petition under Article 226 of the Constitution of lndia praying that in thecircumstances stated in the affidavit filed therewith, the High Court may bepleased to issue an appropriate writ, Direction or order more in lhe nature ofCertiorari and Mandamus, a. quash the Order bearingNo. F. No.Add l.ClT/CR-3/AACCS8639O/1 42(2Ay2009-10 dated 18.02.2013 b. direct the Respondent No.2 Assessing Officer not [to take ][any ][further steps ][in]the assessment [proceedings ]for the AY 2009-10 [pending ][the ][resolution ][of ] No. 23255 of 2011 [pending ]before the Hon'ble [High Court of Andhra ][Pradesh.] c. call for the records of the Respondent [No.1] l.A. NO: 1 OF 2013[(WPMP. ]NO:120s0 0F 2013) Petition under Section 151 CPC [praying ]that [in ][the ][circumstances ][stated]in the affidavit filed in support of the [petition, ]the [High ][Court ][may ][be ][pleased ][to]grant stay of operation of the impugned Order dated 18.02.2013 [passed ]by [the]2nd Respondent during the [pendency ]of this [Writ ][Petition.] l.A. NO: 2OF 2013(WPMP. NO: [120]sl oF [2013)] Petition under Section 151 CPC [praying ][that ][in ][the ][circumstances ][stated]in the affidavit filed in support of the [petition, ][the ][High ][Court ][may ][be ][pleased ][to]restrain the Respondent No. 2 Assessing Officer from [taking ][any ][further steps ][in]the assessment [procedure ]for AY 2009-'10 [pending ][the ][disposal ][of ][this ][Writ]Petition. l.A. NO: 1OF 2014[(WPMP. ]NO:46569 OF [2014)] Between: 1. The Commissioner of lncome Tax [(Central), Ayakar Bhavan, ][Basheerbagh,]Hyderabad.Hyderabad. 2. The Additional Commissioner of lncome [Tax, ][Central ][Range-3, ][Ayakar]Bhavan, Basheerbagh, Hyderabad.Bhavan, Basheerbagh, Hyderabad. ...PETITIONERSAND 1. M/s. Satyam Computer Services Limited, [(a ]Company [incorp-o-rated ][under ][the]provisioris of Conipanies Act, 1956), having its registered office at [Mahindra]Satyam lnfocitv, Unit 12, Plot 35/36, [Hi-Tech ][City ][Layout, Survey ][No.64']Madhapur, Hyd-erabad, rep. by its Assistant [Vice ][President]provisioris of Conipanies Act, 1956), having its registered office at [Mahindra]Satyam lnfocitv, Unit 12, Plot 35/36, [Hi-Tech ][City ][Layout, Survey ][No.64']Madhapur, Hyd-erabad, rep. by its Assistant [Vice ][President] Between: 1. The Commissioner of lncome Tax [(Central), Ayakar Bhavan, ][Basheerbagh,]Hyderabad.Hyderabad. 2. The Additional Commissioner of lncome [Tax, ][Central ][Range-3, ][Ayakar]Bhavan, Basheerbagh, Hyderabad.Bhavan, Basheerbagh, Hyderabad. ...PETITIONERSAND 1. M/s. Satyam Computer Services Limited, [(a ]Company [incorp-o-rated ][under ][the]provisioris of Conipanies Act, 1956), having its registered office at [Mahindra]Satyam lnfocitv, Unit 12, Plot 35/36, [Hi-Tech ][City ][Layout, Survey ][No.64']Madhapur, Hyd-erabad, rep. by its Assistant [Vice ][President]provisioris of Conipanies Act, 1956), having its registered office at [Mahindra]Satyam lnfocitv, Unit 12, Plot 35/36, [Hi-Tech ][City ][Layout, Survey ][No.64']Madhapur, Hyd-erabad, rep. by its Assistant [Vice ][President] 2. Union of lndia, Ministry of [Finance, ][Department ][of ][Revenue, ][New ][Delhi']Represented by its SecretaryRepresented by its Secretary .,.RESPONDENTS Petition under Section 151 CPC praying that in the circumstances statedin the affidavit filed in support of the petition, the High Court may be pleased tomodify the order dated 02-04-2013 in W.P.M.P.No.12O51 ot 2013 in W.P. No.9667 of 20'13. Counsel for the Petitioner: SRI ARVIND DATAR, SRI JEHANGIR MISTRI &SRI K. VIVEK REDDY, SENIOR COUNSEL FOR SRI K. PRATIK REDDYSRI K. VIVEK REDDY, SENIOR COUNSEL FOR SRI K. PRATIK REDDY Counsel for the Respondents No.1 & 2:SRI J.V. PRASAD, SENIOR S.C. FOR INCOME TAX M/s. B. SAPNA REDDY, SRI A. RAMA KRISHNA REDDYAND SRI AJAY KUMAR KULKARNI FOR SRI B. NARASIMHA SHARMA,ADDITIONAL SOLICITOR GENERAL OF INDIA Counsel forthe Respondent No.3: SRI cADl PRAVEEN KUMAR,DEPUTY SOLICITOR GENERAL OF INDIA The Court made the following: COMMON ORDER THE HONOURABLE SRI JUSTICE [P.SAM KOSHY] AND THE HONOURABLE SRI JUSTICE [N.TUKARAMJI] Writ Petition No.23255 of 2OlL; Writ Petition[No.17518 ][of2011;]Writ Petition No.17526 of 2O11: lVrit Petition [No.19622 of ][20111]Writ Petition No.39O6 of 2Ol2 & Writ [Petition ][No.9667 ][of ][2O13] COMMON ORDER:(Per the Hon'ble Sri Justice P. Sam [KoshV)] Since the issue in the [present ]writ [petitions ][is ][one ][and the ][same,]they are being disposed of by this [Common ][Order.] 2. Heard Mr. Arvind Datar, Mr. Jehangir [Mistri ][and ][Mr. ][Vivek]Reddy, learned Senior Counsels [appearing ][on behalf ][of ][Mr. ][K.Pratik]Reddy and Cuddapah Nanda [Gopal, ][learned ][counsel ][for ][the]petitioners; Mr. B.Narasimha Sharma, [learned ][Additional ][Solicitor]General of India, assisted by Ms. [Bokaro ][Sapna ][Reddy, ][Mr. ][A'Rama]Krishna Reddy, and Mr. Ajay Kumar [Kulkarni, ][learned counsel ][for ][the]respondents. 3. These are six Writ Petitions [filed ][by ][the ][same ][assessee, ][the ][lead]case being Writ Petition No.23255 [of ][2011 ][whereby ][the ][primary]challenge is to the order [dated ][1.1.o7.2OI1 ][passed ][by ][respondent ][No.1]rejecting the application [seeking ][permission for ][assessment ][of ][rea'l ][and]actual income [after ][condoning ][the ][delay ][under ][Section 119 ][of ][the] Page 5 of 68 PSK,J & NTR,Jwp_ 23255_2O 11&batch Income Tax Act, 196 1 and the relief sought for was consequentialdirection to the Income Tax Department. 4. Writ Petition No.17518 of 2011, Writ Petition No.17526 of 2Ol1and Writ Petition No.9667 of 2013 are Writ Petitions challenging theappointment of special auditor on terms which specifically includedthe verification of fictitious sales and income from the terms ofreference for three assessment years i.e. Assessment Year 2OO2-O3,Assessment Year 2007-O8 and Assessment Yea-r 2OO9-10. Writ PetitionNo.16722 of 2O 1 I is a Writ Petition challenging the proceedings underSection 147 seeking to reopen the assessment of the petitioner for theAssessment Year 2OO2-O3 and adopting the stald of