THE HON’BLE SRI JUSTI CE P.SAM KOSHY AND THE HON’BLE SRI JUSTI CE NARSI NG RAO NANDI KONDA WRI T PETI TI ON No.39706 of 2022 WRI T PETI TI ON No.38716 of 2022 WRI T PETI TI ON No.39666 of 2022 AND WRI T PETI TI ON No.1219 of 2023

COMMON ORDER:

(per the Hon’ble Sri Justice P.Sam Koshy)

Heard Mr. S.Ravi, learned Senior Counsel representing M/s.

R.S. Associates for the petitioner in Writ Petition No.38716 of 2022; appearing for Mr. V.Aneesh, learned counsel for the petitioner in Writ Petition No.39666 of 2022, and also appearing for Mr. Dundu Manmohan along Mr. Dundu Sashank, learned counsel for the petitioner in Writ Petition No.39706 of 2022, Mr. Mandala Nagendra Babu, learned counsel for the petitioner in Writ Petition No.1219 of 2023; and Mr. J.V. Prasad & Ms. K.Mamata, learned Senior Standing Counsels for the Income Tax Department appearing on behalf of the respondents / Revenue.

2. Since the issue involved in these batch of Writ Petitions is one and same, they have been taken up and heard together and are decided by this Common Order. However, we first intend to refer to the facts in Writ Petition No.39706 of 2022.

3. The instant writ petition is filed by the petitioner under Articl