J U D G M E N T

YASHWANT VARMA, J.

1. These two writ petitions impugn the orders dated 28 December 2021 and 24 January 2022 pursuant to which the applications of the petitioner referable to Section 270AA(4) of the Income Tax Act, 19611 for being accorded immunity from imposition of penalty have come to be rejected. Pursuant to the amendments which were permitted to be moved in the instant writ petitions, the petitioner has now additionally challenged the notices for levy of penalty under Section 270A of the Act. While the first writ petition, W.P.(C) 1646/2022, is concerned with Assessment Year2 2018-19, the second writ petition, W.P.(C) 3312/2022, relates to AY 2019-2020. For the purposes of considering the challenge which stands raised, we deem it apposite to notice the following salient facts.

2. For AY 2017-18 and upon due processing of the Return of Income3 which had been submitted, the respondents proceeded to pass an order of assessment on 15 February 2020 holding that the receipts of the petitioner in that year were liable to be taxed as royalty in terms of Section 9(1)(vi) of the Act read along with Article 12 of the India-USA Double Taxation Avoidance Agreement4. While deali