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S.M.SUBRAMANIAM
Sridhar Anand, Represented by his Legal Heir Late Dr. P. Anand, Chennai – Appellant
Versus
Income Tax Settlement Commission, Additional Bench, Chennai, Chennai – Respondent
JUDGMENT :
(Prayer in W.P.No.663 of 2018: Writ Petition filed under Article 226 of the Constitution of India, to issue a Writ of Certiorarified Mandamus, calling for the records of the 1st respondent contained in its impugned order bearing No.TN/CN/51/2016-17/3-IT dated 16.11.2017 and to quash the same as arbitrary, unjust and illegal, and to consequently, direct the 1st respondent to reconsider the application filed by the petitioner bearing No.TN/CN/51/2016-17/3-IT and pass a fresh order under Section 245D(4) of the Income Tax Act, 1961 after affording the petitioner a sufficient opportunity of being heard, in accordance with law.
W.P.No.664 of 2018: Writ Petition filed under Article 226 of the Constitution of India, to issue a Writ of Certiorarified Mandamus, calling for the records of the 1st respondent contained in its impugned order bearing No.TN/CN/51/2016-17/2-IT dated 16.11.2017 and to quash the same as arbitrary, unjust and illegal, and to consequently, direct the 1st respondent to reconsider the application filed by the petitioner bearing No.TN/CN/51/2016-17/2-IT and pass a fresh order under Section 245D(4) of the Income Tax Act, 1961 after affording the petitioner a suffi
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