2024:BHC-OS:1712-DB Digitally signed by SHAMBHAVI S NH ILA EM SB HHAVI

1/10 412-oswp-243-2022.doc NILESH SHIVGAN SHIVGAN Date:

2024.01.31

19:4 5:30 IN THE HIGH COURT OF JUDICATURE AT BOMBAY +0530 ORDINARY ORIGINAL CIVIL JURISDICTION WRIT PETITION NO.243 OF 2022 Everest Kanto Cylinder Ltd.

A Public Limited Company, incorporated under the provisions of The Companies Act, 2013 (erstwhile 1956), Having its registered office at

204, Raheja Centre, 214, Free Press Journal Marg, Nariman Point, Mumbai 400 021, Maharashtra PAN No.AAACE0836F …Petitioners Versus

1. Union of India Ministry of law, Ayakar Bhavan, M.K.Road, Mumbai-400 020.

2. Deputy/Assistant Commissioner of Income Tax-3(4), Mumbai World Trade Centre-1, Cuffe Parade, Mumbai, Maharashtra-400005 Email: Mumbai.dcit3.4@incometax.gov.in

3. Assistant Commissioner of Income Tax, LTU Circle-1, Mumbai Having his office at Maharishi Karve Road, Churchgate, Mumbai, Maharashtra-400020 Email: Mumbai.dcit.ltul@incometax.gov.in 4. Assistant Commissioner of Income Tax, LTU Circle-2, Mumbai Having his office at World Trade Centre-1, Cuffe Parade, Mumbai, Maharashtra 400005.

Email: Mumbai.dcit.ltu2@incometax.gov.in ..Respondents Mr. P. J. Pardiwalla, Seni