Vibhu Bakhru, J.

1. The writ petition (W.P.(C) No.3563/2012) has been filed challenging a notice dated 25.04.2012 issued by the Assistant Commissioner of Income Tax, Delhi (hereafter ‘ACIT’) whereby the petitioner bank was directed to submit the details of deposits made with the petitioner bank by all litigants in the name of Registrar General of this Court during the Financial Years 2005-06 to 2010-11. The petitioner bank also impugns a circular bearing no. 8/2011 dated 14.10.2011 (hereafter ‘impugned circular’) issued by Central Board of Direct Taxes (CBDT) whereby it was clarified that in cases where deposits were made in terms of directions issued by Court, the Banks were required to deduct tax at source and issue tax deducted at source (hereafter ‘TDS’) certificates.

2. The writ petition (W.P.(C) No.2714/2014) has been filed impugning an order dated 10.03.2014 passed by the Deputy Commissioner of Income Tax, holding the petitioner bank to be an assessee in default within the meaning of Section 201(1) of the Income Tax Act, 1961 (hereafter the ‘Act’) for a sum of Rs.7,78,34,950 determined under Section 201(1)/(lA) of the Act.

3. The brief facts necessary for considerin