COMMON ORDER

Since the facts and circumstances are similar and also as common issues are involved in these Writ Petitions, they are taken up together for final disposal.

2. For effective disposal of these Writ Petitions on hand, it would be appropriate at first to deal with the Writ Petition in W.P.No.2225 of

2023.

3. This Writ Petition has been filed, praying for issuance of a Writ of Certiorari, to call for the records in DIN ITBA/AST/S143(3)/2022- 23/1048350023(1) dated 30.12.2022, DIN ITBA/ PNL/ F/ 271AAD (1)(i)/ 2023-24/ 1054034897(1) dated 28.06.2023, DIN ITBA/PNL/F/271AAD(1)(i)/2023-24/1054034897(1) dated 28.06.2023, DIN ITBA/AST/S 143(3) / 2022-23 / 1048347029 (1) dated 29.12.2022 and DIN ITBA/PNL/F/271AAB/2023-24/1054034880(1) dated 28.06.2023 on the files of the 1st respondent relating to A.Y. 2021-2022 and to quash them all.

4. The facts of case in W.P.2225 of 2023 are as follows:

4.1. The Petitioner is a company, engaged in the business of manufacture and sale of poultry and cattle feeds, processing of vegetable oils, trading of eggs and feed raw materials, operating of petrol bunk, processing of chicken and operation of cold storage facilities. The Petitioner has e-filed its return of income on 16.12.2022 for the A.Y.

2021-2022, admitting an income of Rs.2,63,03,81,820/-.

4.2. As per section 132 of Income Tax Act, 1961, a search was conducted in the premises of the petitioner between 27.10.2021 and

31.10.2021 where certain loose excel sheets and pen-drive were seized and statements were also obtained from the Managing Director and certain other employees for which some of them have given their retractions too.

4.3. The notice under section 143(2) of the Act dated 27.06.2022 which was digitally signed on 28.06.2022 at 12:40 p.m. by the 1st Respondent vide DIN: ITA/AST/S143(2)2022-23/1043581549(1), acknowledging the return filed on 16.12.2021 without specifically requiring any details from the Petitioner, but requiring to submit evidence in support of return on or before 14.07.2022. The notice under section 143(2) of the Act dated 28.06.2022 which was digitally signed on 28.06.2022 at 5:54 p.m was also issued by the Assistant Commissioner of Income Tax/ Deputy Commissioner of Income Delhi, acknowledging the return filed on 16.12.2021 without specifically requiring any details from the Petitioner, but requiring to submit evidence in support of return on or before 13.07.2022. The Petitioner's Authorised Representative also has filed a response on 13.07.2022.

4.4. The petitioner requested the 1st respondent to furnish the copies of documents which were seized during the course of search operation and the statements obtained from the connected persons vide a letter dated 11.07.2022. In a reply letter dated 29.07.2022, the 1st respondent directed to collect the same on 01.08.2022. According to the petitioner they received the materials only on 23.08.2022 and the entire seized materials and some of the sworn statements i.e P.Mohandas AGM dated 29.11.2021 and T.Mohanraj dated 09.02.2022 were not furnished.

4.5. The 1st respondent had vide notice under section 142(1)

dated 26.10.2022, required the petitioner to file a response on or before 04.11.2022 regarding the materials seized and the statements recorded from certain employees during the the search. The petitioner has, vide response dated 04.11.2022 requested for 3 weeks adjournment. The 1st Respondent in a reply notice dated 14.11.2022, cited the limitation of time required for the Petitioner to file the details required vide notice dated 26.10.2022 on or before 17.11.2022, by stating that details sworn statements / hard / soft copies are given already and most of the basic details are already available with the petitioner. In response, the petitioner through a notice dated 17.11.2022 filed the required details in elaboration. Again the 1st respondent has sent a notice u/S.142(1) dated 08.12.2022 required petitioner for various details to be filed on or before 12.12.2022. Then th