ORDER :

M.S. Ramachandra Rao, J.

1. The petitioner in W.P. No. 23023 of 2019 (for short 'the petitioner') is a proprietary concern carrying on business of purchase of agricultural lands and agricultural products throughout the country and claims that it has 46 branches at different places all over the country having employee strength of about 300. It also deals as a wholesale trader of agricultural products, vegetables, fruits, and post-harvest crop activities.

2. The petitioner in W.P. No. 29297 of 2019 is Vipul Kumar Mafatlal Patel and he is alleged to be an employee of the petitioner in W.P. No. 23023 of 2019 (henceforth referred to as 'Vipul Kumar Patel').

3. The petitioner claims that its annual turnover for 2015-16 is Rs. 28,34,96,248/-, for 2016-17 is Rs. 20,26,86,915/-, for 2017-18 it is Rs. 20,26,86,915/-, for 2017-18 it is Rs. 73,28,06,623/- and for 2018-19, it is Rs. 72,79,33,999/-.

4. The petitioner contends that it has a large turnover and it handles large quantities of cash which are also disclosed to the Income Tax Department. According to it, there are no proceedings of reopening of assessment pending before the Income Tax Department.

5. The petitioner states that it has