Wp/3126/2021 Of Reliance Corporation v. Assistant Commissioner Of Income Tax And 2 Ors

IN THE HIGH COURT OF JUDICATURE AT BOMBAYORDINARY ORIGINAL CIVIL JURISDICTION (1377) WRIT PETITION NO.1334 OF 2021 Tata Communications Transformation Services )Limited, having its office at Plot No.C21 & C36, )G Block, Bandra Kurla Complex, Bandra (East), )Mumbai – 400 098 ) ….Petitioner V/s. (1) Assistant Commissioner of Income Tax 14(1))(2), Aaykar Bhavan, M.K. Road, Mumbai – 400 020)(2) Principal Commissioner of Income Tax – 6,)Aaykar Bhavan, M.K. Road, Mumbai – 400 020)(3) Union of India)Through the Secretary, Ministry of Finance,)Government of India, North Block, )New Delhi – 100 001) ….Respondents WITH WP/1300/2021WITH WP(L.)/19303/2021 WITH WP(L.)/19311/2021 WITH WP/2830/2021 WITH WP/3374/2021 WITHWP/3289/2021 WITH WP/2467/2021 WITH WP/2468/2021WITH WP/2470/2021 WITH (940) WP/2037/2021, (941) WP/2242/2021, (942) WP/2326/2021, (943) WP/2327/2021, (944) WP/2330/2021, (945) WP/2333/2021, (946) WP/2531/2021, (947) WP/2578/2021, (948)WP/2650/2021, (949) WP/2664/2021, (950) WP/2703/2021,(951) WP/2742/2021, (952) WP/2749/2021, (953) WP/2930/2021, (954) WP/2946/2021, (955) WP/3279/2021, (956) WP/3281/2021, (957) WP/3295/2021, (958) WP/3316/2021, (959)WP/3489/2021, (960) WP/3537/2021, (961) WP/3749/ 2021,(962) WP/3762/2021, (963) WP/3934/2021, (964) WP/ 3936/2021, (965) WP/3939/2021, (966) WP/3940/2021, (967) WP/3943/2021 (968) WP/3965/2021, (969) WP/3172/2021, (970)WP/3678/2021, (971) WP/3566/2021, (972) WP/3584/ 2021,(973) WP/3567/2021, (974) WP/3565/2021, (975) WP/3575/2021, (976) WP(L.)/25606/2021, (977) WP(L.)/30142/2021, (978) WP(L.)/30201/2021, (979) WP(L.)/31306/2021,(980) WP(L.)/31332/2021, (981) WP(L.)/31339/2021, (982) WP(L.)/31350/2021, (984) WP(L.)/31364/2021, (985) WP(L.)/31442/2021, (986) WP (L.)/31645/2021, (987) WP(L.)/31647/ 2021, (988) WP(L.)/31648/2021, (989) WP(L.)/31669/2021,(990) WP(L.)/31677/2021, (991) WP (L.)/31769/2021, (992)WP(L.)/31775/2021, (993) WP(L.)/31810/2021, (994) WP(L.)/31826/2021, (995) WP(L.)/31841/ 2021, (996) WP/6/2022,(997) WP/7/2022, (998) WP/12/2022, (999) WP/18/2022,(1000) WP/20/2022, (1001) WP/21/2022 WITH WP/728/2022,WITH WP(L.)/4111/2022 WITH WP/174/ 2022, WITH WP/250/2022, WITH WP/14/2022, (1002) WP/22/ 2022, (1003) WP/24/2022, (1004) WP/29/2022, (1005) WP/42/ 2022, (1006) WP(L.)/43/2022, (1007) WP/ 44/2022, (1008) WP/48/2022, (1009) WP/50/2022, (1010) WP/ 59/2022, (1011) WP/77/2022, (1012) WP/108/2022, (1013) WP(L.)/ 109/2022, (1014) WP/112/2022,(1015) WP/126/2022, (1016) WP/127/ 2022, (1017) WP/128/2022, (1018) WP/133/2022, (1019) WP/136/2022, (1020) WP/137/2022 (1021) WP/143/ 2022, (1022) WP/144/2022, (1023)WP/147/2022, (1024) WP/ 149/ 2022, (1025) WP/158/2022,(1026) WP/159/2022, (1027) WP/ 160/2022, (1028) WP/161/2022, (1029) WP/162/ 2022, (1030) WP/169/2022, (1031) WP/172/2022, (1032) WP/ 173/2022, (1033) WP/177/2022, (1034)WP/179/2022, (1035) WP/184/ 2022, (1036) WP/187/2022,(1037) WP/188/ 2022, (1038) WP/189/2022, (1039) WP/190/2022, (1040) WP/192/ 2022, (1041) WP/196/2022, (1042)WP/197/2022, (1043) WP/ 198/ 2022, (1044) WP/201/2022,(1045) WP/208/2022, (1046) WP/ 212/2022, (1047) WP/215/2022, (1048) WP/217/2022, (1049) WP/218/2022, (1050)WP/219/2022, (1051) WP/233/2022, (1052) WP/234/2022,(1053) WP/239/2022, (1054) WP/242/ 2022, (1055) WP/244/2022, (1056) WP/245/2022, (1057) WP/ 253/2022, (1058)WP/256/2022, (1059) WP/260/ 2022, (1060) WP/262/2022,(1061) WP/263/2022, (1062) WP/270/ 2022, (1063) WP/274/2022, (1064) WP/275/2022, (1065) WP/279/ 2022, (1066)WP/280/2022, (1067) WP/281/ 2022, (1068) WP/282/2022,(1069) WP/287/2022, (1070) WP/289/ 2022, (1071) WP/290/2022, (1072) WP/292/ 2022, (1073) WP/298/ 2022, (1074)WP/300/2022, (1075) WP/301/2022, (1076) WP/302/2022,(1077) WP/303/2022, (1078) WP(L.)/303/2022, (1079) WP/304/2022, (1080) WP/306/ 2022, (1081) WP/307/ 2022, (1082)WP/308/2022, (1083) WP/309/2022, (1084) WP/312/2022,(1085) WP/314/2022, (1086) WP/315/ 2022, (1087) WP/323/2022, (1088) WP/324/ 2022, (1089) WP/ 328/2022, (1090)WP/330/2022, (1091) WP/332/2022, (1092) WP/335/2022,(1093) WP/337/2022, (1094) WP/338/2022, (1095) WP/348/2022, (1096) WP/356/ 2022, (1097) WP/ 362/2022, (1098) WP/370/2022, (1099) WP/375/2022, (1100) WP/377/2022,(1101) WP/383/2022, (1102) WP/394/2022, (1103) WP/395/2022, (1104) WP/396/ 2022, (1105) WP/398/ 2022, (1106)WP/400/2022, (1107) WP/405/2022, (1108) WP/ 407/2022,(1109) WP/412/2022, (1110) WP/413/2022, (1111) WP/414/2022, (1112) WP/417/ 2022, (1113) WP/418/2022, (1114)WP/421/2022, (1115) WP/422/2022, (1116) WP/427/ 2022,(1117) WP/430/2022, (1118) WP/432/2022, (1119) WP/ 436/2022, (1120) WP/450/ 2022, (1121) WP/458/2022, (1122)WP/460/2022, (1123) WP/461/2022, (1124) WP/470/ 2022,(1125) WP/472/2022, (1126) WP/473/2022, (1127) WP/ 479/2022, (1128) WP/481/ 2022, (1129) WP/484/2022, (1130)WP/488/2022, (1131) WP/489/2022, (1132) WP/494/ 2022,(1133) WP/496/2022, (1134) WP/497/2022, (1135) WP/498/2022, (1136) WP/499/ 2022, (1137) WP(L.)/502/2022 WITHWP/646/2022, (1138) WP/505/2022, (1139) WP/507/ 2022,(1140) WP/509/2022, (1141) WP/512/2022, (1142) WP/515/2022, (1143) WP/518/ 2022, (1144) WP/519/2022, (1145) WP/521/2022, (1146) WP/523/2022, (1147) WP/527/2022, (1148)WP/530/2022, (1149) WP/531/2022, (1150) WP/536/2022,(1151) WP/537/ 2022, (1152) WP/538/2022, (1153) WP/539/2022, (1154) WP/541/2022, (1155) WP/547/2022, (1156) WP/548/2022, (1157) WP/549/2022, (1158) WP/552/2022, (1159)WP/556/2022, (1160) WP/559/2022, (1161) WP/560/2022,(1162) WP/564/2022, (1163) WP/567/2022, (1164) WP/568/2022, (1165) WP/569/2022, (1166) WP/570/2022, (1167) WP/574/2022, (1168) WP/575/2022, WITH WP/558/2022 WITHWP/563/2022, (1169) WP/577/2022, (1170) WP/579/2022,(1171) WP/581/2022, (1172) WP/582/2022, (1173) WP/590/2022, (1174) WP/591/2022 WITH WP/595/2022 WITH WP/628/2022 (1175) WP/607/2022, (1176) WP/608/2022, (1177) WP/616/2022, (1178) WP/619/2022, (1179) WP/622/ 2022, (1180)WP/626/2022, (1181) WP/627/2022, (1182) WP/629/2022,(1183) WP/632/2022, (1184) WP/635/2022, (1185) WP/638/2022, (1186) WP/641/2022, (1187) WP/643/ 2022, (1188) WP/648/2022, (1189) WP/650/2022, (1190) WP/651/2022, (1191)WP/653/2022, (1192) WP/657/2022, (1193) WP/659/2022,(1194) WP/660/2022, (1195) WP/661/ 2022, (1196) WP/662/2022, (1197) WP/664/2022, (1198) WP/666/2022, (1199) WP(L.)/667/2022, (1200) WP/672/2022, (1201) WP/676/2022,(1202) WP/681/2022, (1203) WP/688/ 2022, (1204) WP/689/2022 WITH WP/673/2022, (1205) WP(L.)/692/2022, (1206) WP/693/2022, (1207) WP/702/2022, (1208) WP/706/2022, (1209) WP/707/2022, (1210) WP/709/ 2022, (1211) WP/711/2022,(1212) WP/713/2022, (1213) WP/714/2022, (1214) WP/716/2022, (1215) WP/717/2022, (1216) WP/718/2022, (1217) WP/719/2022, (1218) WP/723/ 2022, (1219) WP/724/2022, (1220)WP/725/2022, (1221) WP/726/2022, (1222) WP/727/2022,(1223) WP/729/2022, (1224) WP/731/2022, (1225) WP/738/2022, (1226) WP/739/ 2022, (1227) WP/745/2022, (1228) WP/749/2022, (1229) WP/755/2022, (1230) WP/758/2022, (1231)WP/761/2022, (1232) WP/763/2022, (1233) WP/765/2022,(1234) WP/767/2022, (1235) WP/769/2022, (1236) WP/770/2022, (1237) WP(L.)/770/2022, (1238) WP/773/2022, (1239)WP/774/2022, (1240) WP/776/2022, (1241) WP/777/2022,(1242) WP/781/2022, (1243) WP/792/2022, (1244) WP/795/2022, (1245) WP(L.)/814/2022, (1246) WP/823/2022, (1247)WP/826/2022, (1248) WP/832/2022, (1249) WP/833/2022,(1250) WP/838/2022, (1251) WP/840/2022, (1252) WP/842/2022, (1254) WP/872/2022, (1255) WP/998/2022, (1256) WP/880/2022, (1257) WP/882/2022, (1258) WP/889/2022, (1259)WP/893/2022, (1260) WP(L.)/897/2022, (1261) WP/903/2022,(1262) WP/911/2022, (1263) WP/912/2022, (1264) WP/918/2022, (1265) WP(L.)/920/2022, (1266) WP(L.)/ 935/2022,(1267) WP(L.)/936/2022, (1268) WP/ 940/2022, (1269) WP/959/2022 WITH WP/952/2022, (1270) WP/965/ 2022, (1271)WP(L.)/972/2022, (1272) WP/983/2022, (1273) WP/995/2022,(1274) WP/1006/2022, (1275) WP/663/2022, (1276) WP(L.)/1116/2022, (1277) WP(L.)/1323/2022, (1278) WP/710/2022,(1279) WP/698/2022, (1280) WP/741/2022, (1281) WP/867/2022, (1282) WP(L.)/1651/2022, (1283) WP(L.)/1652/2022,(1284) WP(L.)/1653/2022, (1285) WP/1034/ 2022, (1286) WP/818/2022, (1287) WP(L.)/1702/2022, (1288) WP(L.)/2058/2022,(1289) WP/881/2022, (1290) WP(L.)/2141/ 2022, (1291) WP(L.)/2154/2022, (1292) WP(L.)/2373/2022, (1293) WP(L.)/2386/2022, (1294) WP(L.)/2410/2022, (1295) WP/1003/2022,(1296) WP(L.)/2434/2022, (1297) WP/1057/ 2022, (1298) WP/997/2022, (1299) WP/1048/2022, (1300) WP/1049/2022, (1301)WP(L.)/2526/2022, (1302) WP(L.)/2527/ 2022, (1303) WP(L.)/2530/2022, (1304) WP/1033/2022, (1305) WP/921/2022, (1306)WP/1035/2022, (1307) WP(L.)/2595/2022, (1308) WP(L.)/2597/2022, (1309) WP(L.)/2621/2022, (1310) WP/922/ 2022,(1311) WP(L.)/2671/2022, (1312) WP(L.)/2811/2022, (1313)WP(L.)/3057/2022, (1314) WP(L.)/3092/2022, (1315) WP(L.)/3143/2022, (1316) WP(L.)/3151/2022, (1317) WP/845/ 2022,(1318) WP(L.)/3182/2022, (1319) WP(L.)/3221/2022, (1320) WP(L.)/3234/2022, (1321) WP(L.)/3235/2022, (1322) WP(L.)/3255/2022, (1323) WP(L.)/3279/2022, (1324) WP(L.)/3322/2022, (1325) WP(L.)/3326/2022, (1326) WP(L.)/3365/2022,(1327) WP(L.)/3410/2022, (1328) WP(L.)/ 3411/2022, (1329)WP(L.)/3416/2022, (1330) WP(L.)/3418/ 2022, (1331) WP(L.)/3424/2022, (1332) WP(L.)/3428/2022, (1333) WP(L.)/3486/2022, (1334) WP/901/2022, (1335) WP /899/2022, (1336) WP/904/2022, (1337) WP/968/2022, (1338) WP/1031/2022, (1339)WP(L.)/3804/2022, (1340) WP(L.)/3838/ 2022, (1341) WP(L.)/3843/2022, (1342) WP(L.)/3914/2022, (1343) WP(L.)/3917/2022, (1344) WP(L.)/3918/2022, (1345) WP(L.)/3919/2022,(1346) WP(L.)/3921/2022, (1347) WP(L.)/ 3924/2022, (1348)WP(L.)/3928/2022, (1349) WP(L.)/3932/ 2022, (1350) WP(L.)/3945/2022, (1351) WP(L.)/3947/2022, (1352) WP(L.)/3952/2022, (1353) WP(L.)/3953/2022, (1354) WP(L.)/3966/2022,(1355) WP(L.)/4011/2022, (1356) WP(L.)/ 4013/2022, (1357)WP(L.)/4015/2022, (1358) WP(L.)/4035/ 2022, (1359) WP(L.)/4045/2022, (1360) WP(L.)/4072/2022, (1361) WP(L.)/4076/2022, (1362) WP(L.)/4124/2022, (1363) WP(L.)/4146/2022,(1364) WP(L.)/4357/2022, (1365) WP(L.)/4358/2022, (1366)WP(L.)/4469/2022, (1367) WP(L.)/4473/ 2022, (1368) WP(L.)/4474/2022, (1369) WP(L.)/4476/2022, (1370) WP(L.)/4479/2022, (1371) WP(L.)/4481/2022, (1372) WP(L.)/4484/2022,(1373) WP(L.)/4486/2022, (1374) WP(L.)/4544/2022, (1375)WP(L.)/4621/2022, (1376) WP(L.)/4625/2022, (1378) WP/1451/2021, (1379) WP/1475/2021, (1380) WP/1500/2021,(1381) WP/1501/2021, (1382) WP/1502/2021, (1383) WP/1503/2021, (1384) WP/1504/2021, (1385) WP/1512/ 2021, (1386)WP/1525/2021, (1387) WP/1528/2021, (1388) WP/1530/2021,(1389) WP/1533/2021, (1390) WP/1534/2021, (1391) WP/1555/2021, (1392) WP/1556/2021, (1393) WP/1577/2021 1394)WP/1587/2021, (1395) WP/1591/2021, (1396) WP/1597/2021,(1397) WP/1624/2021, (1398) WP/1626/2021, (1399) WP/1628/2021, (1400) WP/1629/2021, (1401) WP/1632/ 2021,(1402) WP/1633/2021, (1403) WP/1653/2021, (1404) WP/1663/2021, (1405) WP/1664/2021, (1406) WP/1668/2021, (1407)WP/1669/2021, (1408) WP/1670/2021, (1409) WP/1675/ 2021,(1410) WP/1699/2021, (1411) WP/1703/2021, (1412) WP/1718/2021, (1413) WP/1730/2021, (1414) WP/1732/2021, (1415)WP/1733/2021, (1416) WP/1735/2021, (1417) IA/1735/2021 INWP/3260/2021, (1418) WP/1746/2021, (1419) WP/1753 /2021,(1420) WP/1755/2021, (1421) WP/1796/2021, (1422) WP/1829/2021, (1423) WP/1891/2021, (1424) WP/1892/2021, (1425) WP/1896/2021, (1426) WP/1898/2021, (1427) WP/1991/2021,(1428) WP/1992/2021, (1429) WP/1994/2021, (1430) WP/1998/2021, (1431) WP/2002/2021, (1432) WP/2012/2021, (1433)WP/2017/2021, (1434) WP/2018/2021, (1435) WP/2024/2021,(1436) WP/2033/2021, (1437) WP/2052/2021, (1438) WP/2065/2021, (1439) WP/2070/2021, (1440) WP/2081/2021, (1441)WP/2098/2021, (1442) WP/2099/2021, (1443) WP/2100/2021,(1444) WP/2103/2021, (1445) WP/2105/2021, (1446) WP/2111/2021, (1447) WP/2112/2021, (1448) WP/2153/2021, (1449)WP/2198/2021, (1450) WP/2205/2021, (1451) WP/2208/2021,(1452) WP/2245/2021, (1453) WP/2251/2021, (1454) WP/2257/2021, (1455) WP/2307/2021, (1456) WP/2309/2021, (1457)WP/2317/2021, (1458) WP/2328/2021, (1459) WP/2332/2021,(1460) WP/2339/2021, (1461) WP/2380/2021, (1462) WP/2400/2021, (1463) WP/2402/2021, (1464) WP/2408/2021, (1465)WP/2416/2021, (1466) WP/2435/2021, (1467) WP/2438/2021,(1468) WP/2484/2021, (1469) WP/2485/2021, (1470) WP/2489/2021, (1471) WP/2493/2021, (1472) WP/2497/2021, (1473)WP/2499/2021, (1474) WP/2505/2021, (1475) WP/2507/2021,(1476) WP/2509/2021, (1477) WP/2510/2021, (1478) WP/2511/2021, (1479) WP/2516/2021, (1480) WP/2517/2021, (1481)WP/2520/2021, (1482) WP/2521/2021, (1483) WP/2527/2021,(1484) WP/2528/2021, (1485) WP/2530/2021, (1486) WP/2534/2021, (1487) WP/2536/2021, (1488) WP/2540/2021, (1489)WP/2541/2021, (1490) WP/2543/2021, (1491) WP/2548/2021,(1492) WP/2553/2021, (1493) WP/2557/2021, (1494) WP/2560/2021, (1495) WP/2570/2021, (1496) WP/2572/2021, (1497)WP/2573/2021, (1498) WP/2575/2021, (1499) WP/2576/2021,(1500) WP/2583/2021, (1501) WP/2587/2021, (1502) WP/2592/2021, (1504) WP/2604/2021, (1505) WP/2606/2021, (1506)WP/2608/2021, (1507) WP/2609/2021, (1508) WP/2612/2021,(1509) WP/2614/2021, (1510) WP/2629/2021, (1511) WP/2631/2021, (1512) WP/2632/2021, (1514) WP/2674/2021, (1515)WP/2677/2021, (1516) WP/2687/2021, (1517) WP/2704/2021,(1518) WP/2708/2021, (1519) WP/2720/2021, (1520) WP/2722/2021, (1521) WP/2725/2021, (1522) WP/2734/2021, (1523)WP/2754/2021 1524) WP/2855/2021, (1525) WP/2875/2021,(1526) WP/2898/2021, (1527) WP/2902/2021, (1528) WP/2905/2021, (1529) WP/2906/2021, (1530) WP/2945/2021, (1531)WP/2951/2021, (1532) WP/3061/2021, (1533) WP/3068/2021,(1534) WP/3070/2021, (1535) WP/3088/2021, (1536) WP/3095/2021, (1537) WP/3189/2021, (1538) WP/3226/2021, (1539)WP/3232/2021, (1540) WP/3237/2021, (1541) WP/3242/2021, (1542) WP/3244/2021, (1543) WP/3257/2021, (1544) WP/3262/2021, (1545) WP/3294/2021, (1546) WP 3306/2021, (1547)WP/3314/2021, (1548) WP/3325/2021, (1549) WP/3327/2021,(1550) WP/3329/2021, (1551) WP/3336/2021, (1552) WP/3352/2021, (1553) WP/3358/2021, (1554) WP/3371/2021, (1555)WP/3423/2021, (1556) WP/3429/2021, (1557) WP/3444/2021,(1558) WP/3448/2021, (1559) WP/3459/2021, (1560) WP/3468/2021, (1561) WP/3469/2021, (1562) WP/3470/2021, (1563)WP/3473/2021, (1564) WP/3494/2021, (1565) WP/3501/2021,(1566) WP/3503/2021, (1567) WP/3511/2021, (1568) WP/3532/2021, (1569) WP/3538/2021, (1570) WP/3539/2021, (1571)WP/3558/2021, (1572) WP/3600/2021, (1573) WP/3610/2021,(1574) WP/3643/2021, (1575) WP/3654/2021, (1576) WP/3655/2021, (1577) WP/3703/2021, (1578) WP/3711/2021, (1579)WP/3719/2021, (1580) WP/3759/2021, (1581) WP/3767/2021,(1582) WP/3772/2021, (1583) WP/3776/2021, (1584) WP/3790/2021, (1585) WP/3800/2021, (1586) WP/3803/2021,(1587) WP/3805/2021, (1588) WP/3808/2021, (1589) WP/3822/2021, (1590) WP/3831/2021, (1591) WP/3832/2021, (1593)WP/3839/2021, (1594) WP/3840/ 2021, (1595) WP/3870/2021,(1596) WP/3876/2021, (1598) WP/3881/2021, (1599)WP/3882/2021, (1600) WP/3883/2021, (1601) WP/3885/2021,(1602) WP/3891/ 2021, (1603) WP/3893/2021, (1604)WP/3895/2021, (1605) WP/3915/2021, (1606) WP/3949/ 2021,(1607) WP/3975/2021, (1608) WP/3354/2021, (1609)WP/3417/2021, (1611) WP/3359/ 2021, (1612) WP/3478/2021,(1613) WP/336/2022, (1614) WP/3441/2021, (1615) WP/3055/2021, (1616) WP/3037/2021, (1617) WP/3040/2021, (1618)WP/3038/2021, (1619) WP/3029/ 2021, (1620) WP/3034/2021,(1621) WP/3036/2021, (1622) WP/3033/2021, (1623) WP/3357/2021, (1624) WP/3328/2021, (1625) WP/3348/2021, (1626)WP/3724/2021, (1627) WP/278/2 022, (1628) WP/214/2022,(1629) WP/277/2022, (1630) WP/272/2022, (1631) WP/268/2022, (1632) WP/3382/2021, (1633) WP/3557/2021, (1634)WP/3425/2021, WITH WP/3461/ 2021, WITH WP/3465/2021,WITH WP/3457/2021, WITH WP/3454/2021, WITH WP/3458/2021, WITH WP/3103/2021, WITH WP/3144/2021, (1635)WP/3631/2021, (1636) WP/3431/ 2021, (1637) WP/3813/2021,(1638) WP/3551/2021, (1639) WP/3745/2021, (1640) WP/3046/2021, (1641) WP/3035/2021, (1642) WP/3621/2021, (1643)WP/3090/2021, (1644) WP/3651/ 2021, (1645) WP/3028/2021,(1646) WP/3637/2021, (1647) WP/3091/2021, (1648) WP/3030/2021, (1649) WP/3276/2021, (1650) WP/3158/2021, (1651) WP/3123/2021, (1652) WP/3195/ 2021, (1653) WP/3362/2021,WITH WP/3344/2021, (1654) WP/3405/2021, (1655) WP/3379/2021, (1656) WP/3392/2021, (1657) WP/3702/2021, (1658)WP/3386/2021, (1659) WP/3440/ 2021, (1660) WP(L.)/15815/2021, (1661) WP/3450/2021, (1662) WP (L.)/15837/2021,(1663) WP(L.)/15856/2021, (1664) WP/3646/2021, (1665) WP/3639/2021, (1666) WP/3268/2021, (1667) WP/587/2022, (1668)WP/3872/2021, (1669) WP/3871/ 2021, (1670) WP/3435/2021,(1671) WP/3171/2021, (1672) WP/3442/2021, (1673) WP/3505/2021, (1674) WP/3451/2021, (1675) WP/3340/2021, (1676)WP/3345/2021, (1677) WP/3346/ 2021, (1678) WP/3048/2021,(1679) WP/3194/2021, (1680) WP/3873/2021, (1681) WP/3052/2021, (1682) WP/3434/2021, (1683) WP/3290/2021, (1684)WP/3438/2021, (1685) WP/3031/ 2021, (1686) WP/3349/2021,(1687) WP/3333/2021, (1688) WP/3421/2021, (1689) WP/182/2022, (1690) WP/3032/2021, (1691) WP/3039/2021, (1692)WP/3296/2021, (1693) WP/232/ 2022, (1694) WP/3096/2021,(1695) WP/3045/2021, (1696) WP/3351/2021, (1697) WP/3297/2021, (1698) WP/181/2022, (1699) WP/186/2022, (1700)WP/183/2022, (1701) WP/3137/ 2021, (1702) WP/3107/2021,(1703) WP/3129/2021, (1704) WP/3121/2021, (1705) WP/3223/2021, (1706) WP/887/2022, (1707) WP/3225/2021, (1708)WP(L.)/16186/2021, (1709) WP/3228/2021, (1710) WP/3704/2021, (1711) WP/3125/2021, (1712) WP/3149/2021, (1713)WP/3720/2021, (1714) WP/3361/ 2021, (1715) WP/3100/2021,(1716) WP/3471/2021, (1717) WP/3716/2021, (1718) WP/3156/2021, (1719) WP/3606/2021, (1720) WP/3394/2021, (1721)WP/3396/2021, (1722) WP/3407/ 2021, (1723) WP/3411/2021,(1724) WP/3415/2021, (1725) WP/3406/2021, (1726) WP/3372/2021, (1727) WP/3373/2021, (1728) WP/3642/2021 WITH (1729) WP/3495/2021, (1730) WP/3682/2021, (1731) WP/3416/2021, (1732) WP/3369/2021, (1733) WP/3701/2021, (1734)WP/3389/2021, (1735) WP/3697/2021, (1736) WP/3388/2021,(1737) WP/3385/2021, (1738) WP/3403/2021, (1739) WP/3399/2021, (1740) WP/3521/2021, (1741) WP/3393/2021, (1742)WP/3381/2021, (1743) WP/3404/2021, (1744) WP/3402/2021,(1745) WP/3248/2021 WITH WP(L.)/16562/2021, (1746) WP/3578/2021 1747) WP/3175/2021, (1748) WP/3179/2021, (1749)WP/3274/2021, (1750) WP/3168/2021, (1751) WP/3188/2021,(1752) WP/3128/2021, (1753) WP/3322/2021, (1754) WP/3933/2021, (1755) WP/3173/2021, (1756) WP/3234/2021, (1757)WP/3217/2021, (1758) WP/3211/2021, (1759) WP/3240/2021, WITH (1729) WP/3495/2021, (1730) WP/3682/2021, (1731) WP/3416/2021, (1732) WP/3369/2021, (1733) WP/3701/2021, (1734)WP/3389/2021, (1735) WP/3697/2021, (1736) WP/3388/2021,(1737) WP/3385/2021, (1738) WP/3403/2021, (1739) WP/3399/2021, (1740) WP/3521/2021, (1741) WP/3393/2021, (1742)WP/3381/2021, (1743) WP/3404/2021, (1744) WP/3402/2021,(1745) WP/3248/2021 WITH WP(L.)/16562/2021, (1746) WP/3578/2021 1747) WP/3175/2021, (1748) WP/3179/2021, (1749)WP/3274/2021, (1750) WP/3168/2021, (1751) WP/3188/2021,(1752) WP/3128/2021, (1753) WP/3322/2021, (1754) WP/3933/2021, (1755) WP/3173/2021, (1756) WP/3234/2021, (1757)WP/3217/2021, (1758) WP/3211/2021, (1759) WP/3240/2021, (1760) WP/3764/2021, (1761) WP/3216/2021, (1762) WP(L.)/16812/2021, (1763) WP/3420/2021, (1764) WP/3261/2021,(1765) WP/3355/2021, (1766) WP/3251/2021, (1767) WP/3258/2021, (1768) WP/3632/2021, (1769) WP/3559/2021, (1770)WP/3250/2021, (1771) WP/3252/2021, (1772) WP/3264/2021,(1773) WP/3253/2021, (1774) WP/3343/2021, (1775) WP/148/2022, WITH WP/3347/2021, (1776) WP/3366/2021, (1777)WP/3337/2021, (1778) WP/3334/2021, (1779) WP/3190/2021,(1780) WP/3356/2021, (1781) WP/3819/2021, (1782) WP/3384/2021, (1783) WP/3364/2021, (1784) WP/3689/2021, (1785)WP/3690/2021, (1786) WP/3718/2021, (1787) WP/3445/2021,(1788) WP/3455/2021, (1789) WP/3391/2021, (1790) WP/3409/2021, (1791) WP/3390/2021, (1792) WP/614/2022, (1793)WP/3408/2021, (1794) WP/3203/2021, (1795) WP/3630/2021,(1796) WP/3807/2021, (1797) WP/3205/2021 WITH WP/3212/2021, WITH WP/3204/2021, WITH WP/3231/2021, WITHWP/3233/2021, (1798) WP/3177/2021, (1799) WP/3176/2021,(1800) WP/3184/2021, (1801) WP/3187/2021, (1802) WP/3178/2021, (1803) WP/3170/2021, (1804) WP/3180/2021, (1805)WP(L.)/17719/2021, (1806) WP/3446/2021, (1807) WP/3165/2021, (1808) WP/3098/2021, (1809) WP/3210/2021, (1810)WP/3122/2021, (1811) WP/3112/2021, (1812) WP/3113/2021,(1813) WP/3118/2021, (1814) WP/3150/2021, (1815) WP/3101/2021, (1816) WP/3159/2021, (1817) WP/3102/2021, (1818)WP/3104/2021, (1819) WP/3139/2021, (1820) WP/3116/2021,(1821) WP/3126/2021, (1822) WP/3108/2021, (1823) WP/3145/2021, (1824) WP/3422/2021, (1825) WP/3255/2021, (1826)WP/3424/2021, (1827) WP/3023/2021, (1828) WP/3267/2021,(1829) WP/3432/2021, (1830) WP/3787/2021, (1831) WP/3413/2021, (1832) WP/3022/2021, (1833) WP/3249/2021, (1834)WP/3430/2021, (1835) WP/3245/2021, (1836) WP/3449/2021,(1837) WP/3259/2021, (1838) WP/3427/2021, (1839) WP(L.)/18098/2021, (1840) WP(L.)/18161/2021, (1841) WP(L.)/18169/2021, (1842) WP/3525/2021, (1843) WP/3552/2021, (1844)WP/3387/2021, (1845) WP(L.)/18183/2021, (1846) WP/3370/2021, (1847) WP/3368/2021, (1848) WP/3375/2021, (1849)WP/3717/2021, (1850) WP/3383/2021, (1851) WP/3380/2021,(1852) WP/3550/2021, (1853) WP(L.)/18209/2021, (1854)WP(L.)/18211/2021, (1855) WP(L.)/18212/2021, (1856) WP/3400/2021, (1857) WP/3378/2021, (1858) WP/3414/2021,(1859) WP/3401/2021, (1860) WP/3412/2021, (1861) WP/3398/2021, (1862) WP/3641/2021, (1863) WP/3395/2021,(1864) WP/3447/2021, (1865) WP/3439/2021, (1866) WP/ 3309/2021, (1867) WP/3304/2021, (1868) WP/3301/2021,(1869) WP/3310/2021, (1870) WP/3186/2021, (1871) WP/3185/2021, (1872) WP/3157/2021, (1873) WP/3119/2021,(1874) WP/3143/2021, (1875) WP/3124/2021, (1876) WP/3263/2021, (1877) WP/3397/2021 WITH WP/3265/2021, WITH WP/1765/2021, (1878) WP(L.)/18885/2021, (1879) WP/3530/ 2021,(1880) WP/3912/2021, (1881) WP/3629/2021, (1882) WP(L.)/19031/2021, (1883) WP(L.)/19069/2021, (1884) WP(L.)/19079/2021, (1885) WP(L.)/19084/2021, (1886) WP(L.)/19086/2021, (1887) WP/3191/2021, (1888) WP/3111/2021,(1889) WP/3114/2021, (1890) WP/3109/2021, (1891) WP/3110/2021, (1892) WP/3130/2021, (1893) WP/3120/2021, (1894)WP/3148/2021, (1895) WP/3141/2021, (1896) WP/3115/2021,(1897) WP/3151/2021, (1898) WP/3106/2021, (1899) WP/3146/2021, (1900) WP/3138/2021, (1901) WP/3099/2021 1902) WP/3097/2021, (1903) WP/3136/2021, (1904) WP/3133/2021,(1905) WP/3160/2021, (1906) WP/3152/2021, (1907) WP/3105/2021, (1908) WP/3117/2021, (1909) WP/3147/2021, (1910)WP/3214/2021, (1911) WP/3726/2021, (1912) WP/3667/2021,(1913) WP/2949/2021, (1914) WP/2953/2021, (1915) WP/3086/2021, (1916) WP/3025/2021, (1917) WP(L.)/20078/2021,(1918) WP/124/2022, (1919) WP/3507/2021, (1920) WP(L.)/20895/2021, (1921) WP/3512/2021, (1922) WP/3668/2021,(1923) WP/3591/2021, (1924) WP/3700/2021, (1925) WP/3634/2021, (1926) WP(L.)/21166/2021, (1927) WP(L.)/21173/2021,(1928) WP/3601/2021, (1929) WP/3573/2021, (1930) WP/3597/2021, (1931) WP/927/2022, (1932) WP/925/2022, (1933)WP/917/2022, (1934) WP/919/2022, (1935) WP/906/2022,(1936) WP/916/2022, (1937) WP/3669/2021, (1938) WP/3604/2021, (1939) WP/3582/2021, (1940) WP(L.)/27804/2021,(1941) WP(L.)/27815/2021, (1942) WP(L.)/27871/2021, (1943)WP(L.)/27948/2021, (1944) WP/246/2022, (1945) WP/617/2022, (1946) WP(L.)/28806/2021, (1947) WP(L.)/28838/2021,(1948) WP(L.)/28905/2021, (1949) WP(L.)/28908/2021, (1950)WP(L.)/28914/2021, (1951) WP(L.)/28917/2021, (1952) WP(L.)/29017/2021, (1953) WP/1030/2022, (1954) WP/1038/2022,(1955) WP/288/2022, (1956) WP/522/2022, (1957) WP/529/2022, (1958) WP/467/2022, (1959) WP(L.)/29939/2021, (1960)WP(L.)/30181/2021, (1961) WP/469/2022, (1962) WP/359/2022, (1963) WP/15/2022, (1964) WP/40/2022, (1965) WP/41/2022, (1966) WP/47/2022, (1967) WP/52/2022, (1968) WP/57/2022, (1969) WP/58/2022, (1970) WP/60/2022, (1971)WP(L.)/69/2022, (1972) WP/72/2022, (1973) WP/80/2022, (1974) WP/89/2022) WITH IPA(L.)/29847/2021) IN WP/89/2022, (1975) WP/106/2022, (1976) WP/111/2022, (1977) WP/125/2022, (1978) WP/130/2022, (1979) WP/166/2022, (1980)WP/170/2022, (1981) WP/194/2022, (1982) WP/202/ 2022,(1983) WP/247/2022, (1984) WP/255/2022, (1985) WP/326/2022, (1986) WP/339/2022, (1987) WP/344/2022, (1988)WP/352/2022, (1989) WP/354/2022, (1990) WP/355/ 2022,(1991) WP/357/2022, (1992) WP/392/2022, (1993) WP/397/2022, (1994) WP/441/2022, (1995) WP/447/2022, (1996)WP/675/2022, (1997) WP/474/2022, (1998) WP/475/ 2022,(1999) WP/665/2022, (2000) WP/682/2022, (2001) WP/485/2022, (2002) WP/486/2022, (2003) WP/487/2022, (2004)WP/686/2022, (2005) WP(L.)/523/2022, (2006) WP(L.)/524/2022, (2007) WP(L.)/526/2022, (2008) WP(L.)/531/2022,(2009) WP(L.)/534/2022, (2010) WP/535/2022, (2011) WP/542/2022, (2012) WP/551/2022, (2013) WP/553/2022, (2014) WP/576/2022, (2015) WP/600/2022, (2016) WP/601/2022, (2017)WP/602/2022, (2018) WP/603/2022, (2019) WP/604/2022,(2020) WP/605/2022, (2021) WP/610/2022, (2022) WP/697/2022, (2023) WP/631/2022, (2024) WP/633/2022, (2025)WP/636/2022, (2026) WP/637/2022, (2027) WP/640/2022,(2028) WP/649/2022, (2029) WP/652/2022, (2030) WP/655/2022, (2031) WP/855/2022, (2032) WP/801/2022, (2033)WP(L.)/713/2022, (2034) WP/720/2022, (2035) WP/865/2022,(2036) WP(L.)/721/2022, (2037) WP/721/2022, (2038) WP(L.)/732/2022, (2039) WP/753/2022, (2040) WP(L.)/790/2022,(2041) WP(L.)/858/2022, (2042) WP(L.)/879/2022, (2043)WP(L.)/882/2022, ( 2044) WP/933/2022, (2045) WP(L.)/ 934/2022, (2046) WP(L.)/957/2022, (2047) WP/979/2022, (2048)WP(L.)/984/2022, (2049) WP/1013/2022, (2050) WP/1015/2022, (2051) WP/1023/2022, (2052) WP/1024/2022, (2053)WP/1061/2022, (2054) WP/885/2022, (2055) WP(L.)/1124/2022, (2056) WP(L.)/1134/2022, (2057) WP/898/2022, (2058)WP(L.)/1466/2022, (2059) WP(L.)/1469/2022, (2060) WP(L.)/1478/2022, (2061) WP(L.)/1483/2022, (2062) WP(L.)/ 1552/2022, (2064) WP/896/2022, (2065) WP/897/2022, (2066)WP(L.)/1640/2022, (2067) WP(L.)/ 1645/2022, (2068)WP/812/2022, (2069) WP/810/2022, (2070) WP(L.)/1735/2022,(2071) WP(L.)/2137/2022, (2072) WP(L.)/ 2144/2022, (2073)WP(L.)/2210/2022, (2074) WP(L.)/2358/ 2022, (2075)WP(L.)/2369/2022,(2076)WP(L.)/2375/2022,(2077)WP(L.)/2387/2022, (2078) WP/870/2022, (2079) WP(L.)/2407/2022, (2080) WP(L.)/2429/2022, (2081) WP(L.)/2445/ 2022, (2082) WP(L.)/2578/2022, (2083) WP(L.)/2581/2022,(2084) WP(L.)/2586/2022, (2085) WP(L.)/3042/2022, (2086)WP(L.)/3048/2022, (2087) WP(L.)/3051/2022, (2088) WP(L.)/3052/2022, (2089) WP(L.)/3056/2022, (2090) WP(L.)/3074/2022, (2091) WP(L.)/3093/2022, (2092) WP(L.)/3147/2022,(2093) WP(L.)/3148/2022, (2094) WP(L.)/3150/2022, (2095)WP(L.)/3153/2022, (2096) WP(L.)/3157/2022, (2097) WP(L.)/3163/2022, (2098) WP(L.)/3170/2022, (2099) WP(L.)/3175/2022, (2100) WP(L.)/3180/2022, (2101) WP(L.)/3181/2022,(2102) WP(L.)/3183/2022, (2103) WP(L.)/3186/2022, (2104)WP(L.)/3213/2022, (2105) WP(L.)/3214/2022, (2106) WP(L.)/3217/2022, (2107) WP(L.)/3241/2022, (2108) WP(L.)/3319/2022, (2109) WP(L.)/3330/2022, (2110) WP(L.)/3331/2022,(2111) WP(L.)/3332/2022, (2112) WP(L.)/3356/2022, (2113)WP(L.)/3364/2022, (2114) WP(L.)/3368/2022, (2115) WP(L.)/3405/2022, (2116) WP(L.)/3417/2022, (2117) WP(L.)/3435/2022, (2118) WP(L.)/3940/2022. WITHCIVIL APPELLATE JURISDICTION WRIT PETITION NO. 2899 OF 2021 RAJEBAHADUR MADHUSUDAN TRIMBAK V/s. INCOME TAX OFFICER) WARD & ANR. ....PETITIONER ....RESPONDENTS WITH WITHCIVIL APPELLATE JURISDICTION WRIT PETITION NO. 2899 OF 2021 RAJEBAHADUR MADHUSUDAN TRIMBAK V/s. INCOME TAX OFFICER) WARD & ANR. ....PETITIONER ....RESPONDENTS WITH WP/3750/2021 WITH WP/3751/2021 WITH WP/3479/2021WITH WP/3480/2021 WITH WP/3481/2021 WITH WP/3482/2021 WP/3483/2021 WITH WP/3859/2021 WITH WP/3745/2021 WITH WP/3633/2021 WITH WP/3706/2021 WITH WP/3601/2021 WITH WP/3857/2021 WITH WP/3747/2021 WITHWP/3748/2021 WITH WP/3746/2021 WITH WP/4025/2021WITH WP/4020/2021 WITH WP/3853/2021 WITH WP/4211/2021 WITH WP/4230/2021 WITH WP/4208/2021 WITH WP/4210/2021 WITH WP/4209/2021 WITH WP/4641/2021 WITHWP/4640/2021 WITH WP/5362/2021 WITH WP/5363/2021WITH WP/4931/2021 WITH WP/5087/2021 WITH WP/4928/2021 WITH WP/4924/2021 WITH WP/5432/2021 WITH WP/5429/2021 WITH WP/7944/2021 WITH WP/7072/2021 WITHWP/7826/2021 WITH WP/9/2022 WITH WP/7928/2021 WITHWP/7925/2021 WP(ST.)/22383/2021 WITH WP/12/2022 WITH WP(ST.)/22706/2021 WITH WP(ST.)/22710/2021 WITH WP/11/2022 WITH (902) WP/3879/2021 WITH IA(ST)/2550/2022 INWP/3879/2021, (903) WP/9561/2021 WITH WP/9562/2021,(904) WP/9565/2021, (905) WP/9569/2021 WITH WP/9570/2021, (906) WP/9571/2021) WITH WP/9574/2021 WITHWP/9575/2021 WITH WP/9573/2021, (907) WP/9583/2021WITH WP/9582/2021, (908) WP/9584/2021, (909) WP(ST.)/47/2022, (910) WP(ST.)/255/2022, (911) WP/330/2022, (912)WP/498/2022, (913) WP(ST.)/566/2022, (914) WP/652/2022WITH WP/450/2022 WITH WP/451/2022) WITH WP/453/2022,WITH WP/626/2022 WITH WP/638/2022, (915) WP/794/2022,(916) WP/824/2022, (917) WP/828/2022 WITH WP/825/2022WITH WP/826/2022, WITH WP/827/2022, (918) WP/829/2022,WITH WP/830/2022, (919) WP/831/2022, (920) WP/834/2022,(921) WP(ST.)/862/2022, (922) WP(ST.)/863/2022, (923) WP(ST.)/882/2022, (924) WP(ST.)/1186/2022, (925) WP/1376/2022, (926) WP/1380/2022, (927) WP/1381/2022, (928)WP/1382/2022, (929) WP/1383/2022, (930) WP(ST.)/1700/2022, (931) WP(ST.)/2329/2022, (932) WP(ST.)/2330/2022,(933) WP(ST.)/2331/2022, (934) WP(ST.)/2430/2022, (935)WP(ST.)/3529/2022, (936) WP(ST.)/3643/2022, (937) WP(ST.)/3644/2022, (938) WP(ST.)/3663/2022, (939)WP(ST.)/3664/2022 **** PRODUCTION BOARD (501) WP(ST.)/4702/2022, (502) WP/3288/2021, (503) WP(L.)/31788/2021, (504) WP/449/2022, (505) WP/757/2022, (506)WP/785/2022, (507) WP/807/2022, (508) WP/857/2022, (509)WP/863/2022, (510) WP/936/2022, (511) WP/943/2022, (512)WP/954/2022, (513) WP/981/2022, (514) WP/984/2022, (515)WP/987/2022, (516) WP/1008/2022, (517) WP/1018/2022,(518) WP/1020/2022, (519) WP/1027/2022, (520) WP/1028/2022, (521) WP/1040/2022, (522) WP/1044/2022, (523)WP/1082/2022, (524) WP/1087/2022, (525) WP/1095/2022,(526) WP(L.)/2851/2022, (527) WP(L.)/2965/2022, (528) WP(L.)/3472/2022, (529) WP(L.)/3757/2022, (530) WP(L.)/3894/2022, (531) WP(L.)/3926/2022, (532) WP/1125/2022, (533)WP(L.)/3958/2022, (534) WP(L.)/3960/2022, (535) WP(L.)/4033/2022, (536) WP(L.)/4043/2022, (537) WP/1108/2022,(538) WP(L.)/4051/2022, (539) WP(L.)/4064/2022, (540) WP(L.)/4065/2022, (541) WP(L.)/4070/2022, (542) WP(L.)/4071/2022, (543) WP(L.)/4075/2022, (544) WP(L.)/4079/2022, (545)WP(L.)/4102/2022, (546) WP(L.)/4157/2022, (547) WP(L.)/ 4252/2022, (548) WP(L.)/4256/2022, (549) WP(L.)/4257/2022,(550) WP(L.)/4262/2022, (551) WP(L.)/4335/2022, (552) WP(L.)/4342/2022, (553) WP(L.)/4343/2022, (554) WP(L.)/4344/2022, (555) WP(L.)/4475/2022, (556) WP(L.)/4477/2022, (557)WP(L.)/4554/2022, (558) WP(L.)/4568/2022, (559) WP(L.)/4607/2022, (560) WP(L.)/4639/2022, (561) WP(L.)/4696/2022,(562) WP(L.)/4698/2022, (563) WP(L.)/4829/2022, (564) WP(L.)/4843/2022, (565) WP(L.)/4876/2022, (566) WP(L.)/4900/2022, (567) WP(L.)/4917/2022, (568) WP(L.)/4942/2022, (569)WP(L.)/4946/2022, (570) WP(L.)/4949/2022, (571) WP(L.)/4957/2022, (572) WP(L.)/4958/2022, (573) WP(L.)/4962/2022,(574) WP(L.)/4970/2022, (575) WP(L.)/4971/2022, (576) WP(L.)/4973/2022, (577) WP(L.)/4980/2022, (578) WP(L.)/5042/2022, (579) WP(L.)/5063/2022, (580) WP(L.)/5064/2022, (581)WP(L.)/5067/2022, (582) WP(L.)/5071/2022, (583) WP(L.)/5074/2022, (584) WP(L.)/5075/2022, (585) WP(L.)/5088/2022,(586) WP(L.)/5110/2022, (587) WP(L.)/5236/2022, (588) WP(L.)/5239/2022, (589) WP(L.)/5241/2022, (590) WP(L.)/5242/2022, (591) WP(L.)/5244/2022, (592) WP(L.)/5247/2022, (593)WP(L.)/5248/2022, (594) WP(L.)/5249/2022, (595) WP(L.)/5250/2022, (596) WP(L.)/5251/2022, (597) WP(L.)/5252/2022,(598) WP(L.)/5266/2022, (599) WP(L.)/5270/2022, (600) WP(L.)/5276/2022, (601) WP(L.)/5288/2022, (602) WP(L.)/5289/2022, (603) WP(L.)/5292/2022, (604) WP(L.)/5294/2022, (605)WP(L.)/5305/2022, (606) WP(L.)/5318/2022, (607) WP(L.)/5321/2022, (608) WP(L.)/5322/2022, (609) WP(L.)/5324/2022,(610) WP(L.)/5330/2022, (611) WP(L.) 5367/2022, (612)WP(L.) 5382/2022, (613) WP(L.)/5383/2022, (614) WP(L.)/5385/2022, (615) WP(L.)/5433/2022, (616) WP/291/2022,(617) WP/329/2022, (618) WP/346/2022, (619) WP/365/2022,(620) WP/401/2022, (621) WP/415/2022, (622) WP/2253/2021,(623) WP/794/2022, (624) WP(L.)/2234/2022, (625) WP(L.)/5401/2022, (626) WP/3970/2021. ---- Mr. J.D. Mistri, Mr. Percy Pardiwalla, Mr. Firoze B. Andhyarujina, Mr. B.M.Chatterji, Dr. K. Shivaram, Senior Advocates with Mr. Tushar Hemani a/w. Mr. Madhur Agrawal, Mr. Harsh KapadiaBhatt, Adv. Gunjan Kakkad, Mr. Raj Darak, Mr. P.C. Tripathi, Mr. Paras Savla,Mr. Harsh Shah, Mr. Pratik Poddar, Mr. Sukhsagar Syal, Mr. Jeet Kamdar, Mr.B.D. Damodar, Mr. Ajay Singh, Mr. K.K. Tiwari, Mr. Nishant Thakkar, Mr.Niraj Sheth, Mr. Harsh Kothari, Ms. Jasmin Amalsadvala, Ms. Aarti Sathe,Ms. Aasavari Kadam, Mr. Nitesh Joshi, Mr. Jitendra Jain, Mr. Niraj Sheth, Mr.Subhash S. Shetty, Mr. Gautam Thacker, Mr. Shreyash J. Shah, Ms. Kavita ---- Mr. J.D. Mistri, Mr. Percy Pardiwalla, Mr. Firoze B. Andhyarujina, Mr. B.M.Chatterji, Dr. K. Shivaram, Senior Advocates with Mr. Tushar Hemani a/w. Mr. Madhur Agrawal, Mr. Harsh KapadiaBhatt, Adv. Gunjan Kakkad, Mr. Raj Darak, Mr. P.C. Tripathi, Mr. Paras Savla,Mr. Harsh Shah, Mr. Pratik Poddar, Mr. Sukhsagar Syal, Mr. Jeet Kamdar, Mr.B.D. Damodar, Mr. Ajay Singh, Mr. K.K. Tiwari, Mr. Nishant Thakkar, Mr.Niraj Sheth, Mr. Harsh Kothari, Ms. Jasmin Amalsadvala, Ms. Aarti Sathe,Ms. Aasavari Kadam, Mr. Nitesh Joshi, Mr. Jitendra Jain, Mr. Niraj Sheth, Mr.Subhash S. Shetty, Mr. Gautam Thacker, Mr. Shreyash J. Shah, Ms. Kavita Singh, Ms. Benita Kapadia, Mr. Meit Sampat, Mr. Maneck Andhyarujina, Mr.Arshad Shaikh, Mr. Netaji Gawade, Mr. Akshay Udeshi, Mr. Rahul Hakani,Ms. Shashi Bekal, Ms. Neelam Jadhav, Mr. Harsh R. Kothari, Mr. Rana S.Singh, Mr. Nikhil Goel, Mr. Kamal Kant Thakur, Mr. Pradeep S. Jetly, Mr.Sameer Dalal, Mr. Prakash Shah, Mr. Durgaprasad Poojari, Mr. Jas Sanghavi,Mr. Viraaj Bhate, Ms. Neha Ahuja, Mr. Hiten Chande, Mr. Rajendra Singhvi,Mr. Dhrumil Shah, Mr. Roshan Gaud, Mr. Devagni Vastraj, Mr. Mahir Shah,Mr. Bharat Raichandani, Mr. Mahesh Raichandani, Ms. Dipti Palli,Mr. Rishabh Jain, Mr. Parth Jayant Bhatt, Mr. Mohd. Zain Khan, Mr. FaiyazKhan, Mr. Dharmesh S. Jain, Mr. Shantibhushan Nirmal, Ms. SnehaRamnathan, Mr. Arun Jain, Mr. Pankaj Toprani, Mr. Krupa Toprani,Mr. Madhur Agrawal, Mr. Suyash Gadre, Ms. Priyanka Bora, Ms. ApoorvaKarmarkar, Ms. Rucha Surve, Ms. Fereshtre Sethna, Adv. Mrunal Parekh,Mr. Abhishek Tilak, Mr. Ameya Pant, Mr. Sumit Raghani, Mr. Faran Khan,Mr. Suraj Iyer, Ms. Gauri Joshi, Mr. Sankalp Sharma, Mr. Yahya Goghari,Mr. Mustafa Shabbir Shamim, Mr. Ved Jain, Mr. Sujit Lahoti, Mr. PradeepRajagopal, Ms. Drishti Shah, Ms. Rekha Rajagopal, Mr. Chirag Bhavsar,Mr. Suddhasattwa Roy, Mr. Yash Ghelani, Mr. Ayush P. Tiwari, Mr. MadhurRai, Mr. Rajeev Panday, Mr. Ashish Kanojia, Mr. Rajesh Gupta, Mr. RohanDeshpande, Ms. Farzeen Khambatta, Mr. Shreyas Shrivastava, Ms. DishyaPandey, Mr. Vinod Santosh Kumar, Mr. Shanay Shah, Ms. Alefiyah S.,Ms. Shreya Mohapatra, Mr. Karan Jain, Mr. Dhrumil Shah, Mr. GopalMundhra, Mr. Parth Parikh, Mr. Rahul Hakani, Dr. N. Shastri, Mr. RajanPillai, Ms. Priyanka Jain, Mr. Asadali Mazgaonwala, Mr. Kartikeya Desai,Ms. Sayli Shinde, Ms. Shobha H. Jagtiani, Mr. Gautam Thacker, Ms. SnehaAgicha, Ms. Anjali Jhawar, Mr. Zubin Behramkamdin, Mr. Yatin Malvankar,Mr. Dharan V. Gandhi, Mr. Durgaprasad Poojari, Mr. Jeet Gandhi, Mr. ShivamDubey, Mr. Salil Kapoor, Mr. Jitendra Singh, Mr. Sumit Lalchandani,Ms. Ananya Kapoor, Ms. Soumya Singh, Mr. Sanat Kapoor, Ms. PratibhaRupnawar, Mr. Kalpesh Turalkar, Ms. Samiksha Kanani, Mr. Mandar Vaidya,Mr. Manan Sanghai, Mr. Paarth Singh, Mr. Ranit Basu, Ms. Maitri Malde,Mr. Devendra Jain, Ms. Radha Halbe, Mr. Sanjeev M. Shah, Mr. TanmayPhadke, Mr. Satish Mody, Ms. Aasifa Khan, Ms. Kavisha Shah, Mr. NishitGandhi, Ms. Akshita Bhandari, Mr. Ruturaj H. Gurjar, Mr. Prateek Jha,Mr. Muraleedharan, Mr. Atul K. Jasani, Mr. Sashi Tulsiyan, Mr. P.C. Tripathi,Mr. S.C. Tiwari, Ms. Rutuja N. Pawar, Ms. Hetal Laghave, Ms. Sneha Jethwa,Mr. Jayprakash Dhanuka, Mr. Mohit Saraogi, Mr. Vipul Shah, Mr. PrakulKhurana, Mr. Rajat Sharma, Mr. Uttam Rane, Mr. R.S. Padvekar, Mr. Tanzil R.Padvekar, Mr. Sumant R. Deshpande, Mr. Abhishek S. More, Mr. Bharat Jain,Mr. Divyanshu Agrawal, Mr. Omprakash Parihar, Mr. Arpan M. Rajput,Mr. B.V. Jhaveri, Mr. Abhishek Khandelwal, Mr. Jay Vora, Mr. Jay RajeshThakker, Mr. Rahul Agarwal, Ms. Aashvi Shah, Mr. Naresh Jain, Ms. NehaAnchlia, Mr. Mahaveer Jain, Ms. Niyati Mankad (Hakani), Ms. Pradnya G. Vairale, Mr. Deepak Tralshawala, Mr. Vishnu Hadade, Mr. BrijeshPathak, Mr. S.S. Bedekar, Mr. Srihari Iyer, Ms. Latika Rungta, Mr.Balasaheb S. Yewale, Mr. Rahul Nerlekar, Mr. Vivek V. Khemka, Ms.Deepali Kamble, Dr. Avinash Poddar, Mr. Ajeet Manwani, Mr. AvinashManwani, Adv. Fenil Bhatt, Ms. Deepa Khare, Adv. Ashwini Ankharao,Ms. Sanjana Muttath, Mr. Dinesh Ramesh Gulabani, Mr. ArvindDhanraj Aswani, Mr. Mihir Naniwadekar, Mr. Suyog Bhave, Ms. RuchaVaidya, Mr. Mitesh Parmar, Mr. K. Gopal, Ms. Neha Paranjpe, Mr. OmKandalkar, Adv. Biju Joseph, Mr. Hardik Vashist, Adv. Taranjeet Phull,Ms. Chandni Tanna and Ms. Ritika Agarwal. With Federal and Company, Kanga & Company, Mr. Sameer Dalal, Mintand Confreres, Mr. Atul K. Jasani, Mr. Shreyash J. Shah, Ragini Singh &Associates, Sanjay Udeshi and Co., Ms. Priyanka Bora, Ms. DeepaliKamble, Mr. Kartik Rajashekhar, Ms. Monika Walve, PDS Legal,Lumiere Law Partners, Mr. Govind Javeri, Lex Services, UBR LegalAdvocates, One Legal, Mr. Anil Agrawal, Profess Law Associates, Mr.Kartik Vig, PRH Juris Consults, Alathea Law, DMD Advocates, AgrudPartners, Ganesh & Co., White Knight Chamber, Shamim & Co., SujitLahoti & Associates, Ms. Rekha Rajagopal, Vis Legis Law Practice, M DLegal, PRS Legal, Yuktam Legal, Ms. Farzeen Khambatta, Mr. DineshKumar Jain, Keystone Partners, Mr. Mohit Bhansali, D S Legal,Economic Laws Practice, Lex India Juris, Vaish Associates, Kartikeya &Associates, D M Harish & Co., Ms. Kaizeen Mistry, Mr. Kapil Hirani,Lloyd and Johnson, Vaish Associates, Law Experts and India LawAlliance for Petitioners-Assessees in respective matters. Mr. Anil C. Singh, Additional Solicitor General a/w. Ms. Shehnaz V.Bharucha, Mr. Suresh Kumar, Mr. Sham V. Walve, Mr. AkhileshwarSharma, Mr. Ashok Kotangle, Mr. Arvind Pinto (Senior StandingCounsel) a/w. Mr. Aditya Thakkar, Mr. Ankit Lohia, Mr. Varun Nathani,Mr. Dinesh Kukreja, Ms. Smita Thakur, Mr. Chaitanya Chavan, Mr. D.P.Singh, Ms. Mohinee Chougule, Ms. Krunali Satra and Mr. Arjun Gupta(Advocates) a/w. Mr. P.A. Narayanan, Ms. Mamta Omle, Ms. SwapnaGokhale, Mr. Pranil Sonawane, Mr. Vikas Khanchandani, Ms. P.S.Cardozo, Mr. Avadhesh Saxena and Mr. Vipul Bajapeyee (JuniorStanding Counsel) for Respondents-Revenue in respective matters. ----CORAM : K.R. SHRIRAM & N.J. JAMADAR, JJ.RESERVED ON : 24[th] FEBRUARY 2022PRONOUNCED ON : 29[th] MARCH 2022 JUDGMENT (PER K.R. SHRIRAM, J.) : WRIT PETITION NO.1334 OF 2021 1This writ petition, along with other writ petitions listed today,have been filed by various assessees to challenge initiation of assessmentproceedings under Section 148 of the Income Tax Act, 1961 (the Act) fordifferent assessment years. All notices in these petitions for initiation ofassessment proceedings have been issued after 1[st] April 2021. 2Since substantial questions of law were involved, interimprotection has been granted. Revenue has also filed reply in many petitionsand many petitioners have also filed rejoinder. Since issues were identical,we did not insist on the Revenue filing a reply in each of the petitions. 3The cause of action of dispute arising in all these writ petitionspurely being legal, i.e., on the validity of the assessment proceedingsinitiated against assessees after 1[st] April 2021 under the provisions of theAct, as it existed before 1[st] April 2021, read with the Taxation and OtherLaws (Relaxation and Amendment of Certain Provisions) Act, 2020 (theRelaxation Act) and the notifications issued thereunder, the peculiar facts orpleadings of each case, in our view, are not material to the adjudication ofthe issues involved. 4We have heard the counsels led by Mr. Mistri, Mr. Pardiwalla,Mr. Andhyarujina and Mr. Chatterji for petitioners and Mr. Anil Singh, learned Additional Solicitor General of India for the Revenue. 3The cause of action of dispute arising in all these writ petitionspurely being legal, i.e., on the validity of the assessment proceedingsinitiated against assessees after 1[st] April 2021 under the provisions of theAct, as it existed before 1[st] April 2021, read with the Taxation and OtherLaws (Relaxation and Amendment of Certain Provisions) Act, 2020 (theRelaxation Act) and the notifications issued thereunder, the peculiar facts orpleadings of each case, in our view, are not material to the adjudication ofthe issues involved. 4We have heard the counsels led by Mr. Mistri, Mr. Pardiwalla,Mr. Andhyarujina and Mr. Chatterji for petitioners and Mr. Anil Singh, learned Additional Solicitor General of India for the Revenue. 5Before we took up this matter, various High Courts haveconsidered identical issue and except a Single Judge of the ChhattisgarhHigh Court in Palak Khatuja V/s. Union of India and Ors.[1], all other Courtshave held that the notices, as issued by respondents under Section 148 ofthe Act post 1[st] April 2021, are bad in law. The other Courts, which haveconsidered this issue, are the High Court of Allahabad (Division Bench) inAshok Kumar Agarwal V/s. Union of India[2], High Court of Delhi (DivisionBench) in Mon Mohan Kohli V/s. Assistant Commissioner of Income Tax &Anr.[3], High Court of Rajasthan (Single Judge) in Bpip Infra (P.) Ltd. V/s.Income Tax Officer, Ward 4(1), Jaipur[4] and High Court of Calcutta inBagaria Properties and Investment Pvt. Ltd. and Anr. V/s. Union of Indiaand Ors.[5]and Division Bench of Rajasthan High Court in Sudesh Taneja V/s.Income Tax Officer, Ward – 1(3), Jaipur and Anr.[6]and High Court of Madras(Division Bench) in Vellore Institute of Technology V/s. Central Board ofDirect Taxes and Anr.[7] 6The provisions for reassessment to reopen the assessment undercertain circumstances was amended by the Finance Act, 2021 with effectfrom 1[st] April 2021. Prior thereto, under Section 147 of the Act, the 1. 2021 (438) ITR 622 2. (2021) 131 taxmann.com 22 (Allahabad) 3. (2021) 133 taxmann.com 166 (Delhi) 4. (2021) 133 taxmann.com 48 (Rajasthan) 5. W.P.O. No.244 of 2021 dated 17.01.2022 6. D.B. Civil Writ Petition No.969 of 2022 pronounced on 27.01.2022 7. Writ Petition No.15019 of 2021 dated 04.02.2022 Assessing Officer, if he had reason to believe that any income chargeable totax had escaped assessment for any assessment year, he could, subject to theprovisions of Sections 148 to 153 of the Act, assess or reassess such incomeand also any other income chargeable to tax which had escaped assessment.As per Section 148 of the Act, before making such assessment orreassessment under Section 147 of the Act, the Assessing Officer had toserve a notice on the assessee requiring him to furnish the return of hisincome. Sub-section (2) of Section 148 provided that the Assessing Officershall, before issuing any notice, record his reasons for doing so. 7As per sub-section (1) of Section 149 read with Section 147 ofthe Act, if the assessment has been completed under Section 143(3) of theAct, no notice under Section 148 of the Act could be issued beyond a periodof four years from the end of relevant assessment year unless the incomechargeable to tax had escaped assessment for the reason of the failure onthe part of the assessee to disclose truly and fully all material facts necessaryfor assessment and in any case, no such notice could be issued beyond aperiod of six years from the end of relevant assessment year. 8Section 151 of the Act pertained to sanction for issuance ofnotice. Sub-section (1) of Section 151 of the Act provides that no suchnotice could be issued under Section 148 of the Act by the Assessing Officerafter expiry of a period of four years from the end of relevant assessment 8Section 151 of the Act pertained to sanction for issuance ofnotice. Sub-section (1) of Section 151 of the Act provides that no suchnotice could be issued under Section 148 of the Act by the Assessing Officerafter expiry of a period of four years from the end of relevant assessment year unless