W.A.Nos.2759 & 2766 of 2023

IN THE HIGH COURT OF JUDICATURE AT MADRAS

DATED 18.10.2023

CORAM

THE HON'BLE Mr. JUSTICE R. MAHADEVAN

AND

THE HON'BLE Mr. JUSTICE MOHAMMED SHAFFIQ

W.A.Nos.2759 & 2766 of 2023

AND

C.M.P.Nos.23176 & 23237 of 2023

Shapoorji Pallonji Solar Holdings Private Limited

(Merged with Shapoorji Pallonji Infrastructure

Capital Company Private Limited)

Rep. by its Power of Attorney Holder Ritesh Dedhia

SP Centre, 41/44, Minoo Desai Marg

Colaba, Mumbai 400 005

.. Appellant

in both W.A.s

Vs.

1.The Income Tax Officer

Income Tax Department

National Faceless Assessment Centre

Ministry of Finance

Room No.401, 2^nd Floor, E-Ramp

Jawaharlal Nehru Stadium

Delhi 110 003

2.The Deputy Commissioner of Income Tax

Corporate Circle 3(1)

Ayakar Bhavan, Nungambakkam

Chennai 600 034

.. Respondents

in both W.A.s

1/8

https://www.mhc.tn.gov.in/judis

W.A.Nos.2759 & 2766 of 2023

Writ Appeals filed under Clause 15 of the Letters Patent, against the

common order dated 29.03.2023 passed by the learned Judge in

W.P.Nos.9142& 9145 of 2023.

For Appellant

in both W.A.s

: Mr.Vijay Narayan

Senior Counsel for

Mr.Rahul Unnikrishnan

For Respondents

in bot