JUDGMENT

1. By these Petitions filed under Article 226 of the Constitution of India, 1950, Petitioner is challenging the rejection of its declarations filed on 18th November, 2020 under Section 4(1) of the Direct Tax Vivad-Se-Vishwas Act, 2020 ("DTVSV" Act) for the eleven Assessment Years from A.Y. 1988-89 to 1998-99.

2. Petitioner has filed these Petitions for the following reliefs :-

"(a) That this Hon'ble Court may be pleased to issue under Article 226 of the Constitution of India an appropriate direction order or a writ including a writ in the nature of 'Certiorari' to call for the records and verify the declaration filed under section 4(1) of the DTVSV Act and direct the Respondent No.2 to accept the same;

(b) That the Hon'ble Court may be pleased to issue under Article 226 of the Constitution of India appropriate writ or order or direction including a writ in the nature of 'Mandamus' directing the Respondent No.2 to accept the declaration made by the Petitioner on 18th November, 2020 under section 4(1) of the DTVSV Act;

(c) That this Hon'ble Court may be pleased to issue under Article 226 of the Constitution of India an appropriate writ or order or direction including a writ in the nature of 'Prohibition' restraining the Respondent No.2 disposing off the application filed under section 264 of the Act and recover the outstanding disputed demand thereunder".

3. A sojourn into the facts will be helpful to appreciate the controversy. Petitioner who is stated to be engaged in the business of retail footwear under the shop name "Jolly Shoes", has filed declarations in Form-1 and undertaking in Form-2 in respect of each of the Assessment Year from 1988-89 to 1997-98 under Section 4 (1) of the DTVSV Act on 18th November, 2020. However, the same has been rejected by updating the status on the e-filing portal of the Petitioner on 30th January, 2021, which shows the action on the DTVSV Forms filed by the Petitioner from Assessment Year 1988-89 to 1997-98 as "Rejected". Aggrieved by the same, Petitioner is before us.

4. Petitioner had earlier filed returns of income for the Assessment Years 1987-88 to 1998-99. Assessments for the Assessment years 1987-88 to 1995-96 were reopened by issuance of notices under Section 148 (1) of the Income Tax Act, 1961 (the Income Tax Act) and the re-assessment proceedings were completed by passing of Assessment Orders under Section 144 read with Section 147 of the Income Tax Act by making additions on account of gross profit and unsecured loan. For the Assessment Years 1996-97 to 1998-99, assessments were finalized under Section 143(3) of the Income Tax Act. Pursuant to the said Assessment Orders, Respondent No.1 raised following demands for those years by issuing notice under Section 156 of the Income Tax Act:-

5. Being aggrieved by the Assessment Orders for the Assessment Years 1987-88 to 1998-99, Petitioner preferred Appeals before the Commissioner of Income Tax (Appeals) (CIT(A)), who confirmed the Assessment Orders and passed a consolidated order dated 9th October, 2002 for all the Assessment Years.

6. Further, appeals were preferred by Petitioner before the Income Tax Appellate Tribunal (ITAT) and the ITAT set aside the order of the CIT(A) by its order dated 20th August, 2004 and restored the issue back to the file of the first Respondent- Assessing Officer.

7. It is submitted that pending the proceedings before the CIT(A) and the ITAT, proceedings to recover the outstanding demands were initiated by the Tax Recovery Officer (TRO) and to avo