JUDGMENT/ORDER

K.R. SHRIRAM, J - Since the pleadings are completed, by consent of the parties, we decided to dispose the petition at the admission stage itself.

2. Therefore, rule. Rule made returnable forthwith.

3. Petitioner is a company engaged in the business of manufacturing and trading in sugar, ethanol, power, etc. Petitioner received a notice dtd. 16/9/2021 from Assistant Commissioner of Income Tax, Central Circle 1(1), Pune, who is respondent no.1, stating that a valid application for Assessment Years 2014-15 to 2020-21 has not been filed by petitioner before the Settlement Commission. It is this notice alongwith a condition in a Press Release dtd. 7/9/2021 in so far as it seeks to make only those assessees eligible to file application before the Settlement Commission who were eligible as on 31/1/2021 which was challenged in the petition. Subsequently, upon leave being granted, the petition was amended to also impugn a notification dtd. 28/9/2021 in so far as it sought to make only those assessees eligible to file applications before the Interim Board Settlement Commission (IBSC), respondent no.3, who are eligible as on 31/1/2021.

Facts in brief :

4. On 25/7/2019 a search ac