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 Artic