S. Muralidhar, J.

1. These two writ petitions under Article 226 of the Constitution of India arise from a common set of facts and seek similar reliefs. They are, accordingly, being disposed of by this common judgment.

The parties

2. The eight Petitioners in W.P.(C) No.1180/2017 are all companies: (1) Strategic Credit Capital Pvt. Ltd. (‘SCCPL’), (2) Land Energy and Resources Ltd. (‘LERL’), (3) Land Industrial and Infrastructure Ltd. (‘LIIL’), (4) Participation Finance and Holding India Pvt. Ltd. (‘PFHIPL’), (5) Empell Fortitus Pvt. Ltd. (‘EFPL’), (6) Lionforge Intertrade Pvt. Ltd. (‘LIPL’), (7) Principal Land Reality and Development Pvt. Ltd. (‘PLRDPL’), (8) Exsto Foundation Enterprises and Reserves Ltd. (‘EFERL’). It is significant that all these 8 Petitioners have the same address i.e., A-49, Mohan Cooperative Industrial Area, New Delhi – 110044.

3. The Respondents in this petition are Ratnakar Bank Ltd. (‘RBL’) andthe Income Tax Department (‘the Department’) (Respondents 1 and 2 respectively).

4. In W.P.(C) No.2375/2017, the Petitioner is Ms. Veena Singh. The Respondents are the Director of Income Tax (Investigation)-I (‘DIT’), Assistant Director of Income Tax (Investigatio