JUDGMENT :

S. Manikumar, J.

Since, the issues involved in these Batch of cases, comprising of Writ Appeals, Writ Petitions and Review Applications are interconnected and interrelated, they were heard together and are being disposed of, by means of this Common Judgement.

2. Challenge in these batch of cases are as follows:

(A) WRIT APPEALS:

(i) W.A.Nos.1125 to 1128, 1130 and 1130 and 1131 of 2018, have been filed under Clause 15 of Letter Patents, against the common order dated 12.04.2018, made in W.P.Nos.8832 to 8835, 8840 and 8841 of 2018.

(B) WRIT PETITIONS, QUESTIONING THE COMPETENCE OF THE PRINCIPAL CHIEF COMMISSIONER OF INCOME TAX (TAMIL NADU AND PUDUCHERRY) TO SANCTION PROSECUTION TO FILE THE COMPLAINT AGAINST THE WRIT PETITIONERS:

(ii) W.P.Nos.13005 and 13071 of 2018 are for issuance of declaration, declaring that the Principal Director of Income Tax (Investigation), Chennai, 2nd respondent is not an authority having jurisdiction/competence under section 55 Block Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015, to sanction prosecution or file a prosecution compliant for offences under Section 50 of the Black Money (Undisclosed Foreign Income and Assets