C O M M O N O R D E R

By this common order, both the writ petitions are being disposed of.

2. In W.P.No.18281 of 2022 has been filed by the petitioner Society, W.P.No.18285 of 2021 filed by the president of the said Society.

3. The petitioner in W.P.No.18281 of 2022 is aggrieved by the impugned order dated 26.03.2022 bearing Reference Nos.ITBA/COM/F/17/2021-22/1041684063(1) passed by the second respondent, the Director General of Income Tax (Investigation), Chennai. In W.P.No.18285 of 2022, the petitioner is aggrieved by the impugned order dated 26.03.2022 bearing Reference Nos. ITBA/COM/F/17/2021-22/1041682025(1) passed by the second respondent, the Director General of Income Tax (Investigation), Chennai. Both the impugned orders have been passed by the second respondent under Rule 112(F) of the Income Tax Act, 1962.

4. These impugned orders have been passed pursuant to an applications both dated 25.02.2022 filed by the respective petitioners under Rule 112(F) of the I.T.Act,1962. Both the impugned orders passed by the second respondent under Rule 112 of Income Tax Rules, 1962 read identically.

5. Relevant portion of the impugned order, reads as under:-

In this regard attention is drawn