THE HONOURABLE SRI JUSTICE P.SAM KOSHY AND THE HONOURABLE SRI JUSTICE NARSING RAO NANDIKONDA WRIT PETITION Nos.8758, 8759, 8761 & 8916 of 2025

COMMON ORDER:

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

Since the issue in the present writ petitions is one and the same, they are being disposed of by this Common Order.

2. Heard Mr. Karan Talwar, learned counsel for the petitioners, Mr. G.Bhaskar Reddy, learned counsel for respondent No.1, Ms. Bokaro Sapna Reddy, learned Senior Standing Counsel for Income Tax Department for respondent No.3, Mr. B.Mukherjee, learned Additional Government Pleader, representing Mr. Gadi Praveen Kumar, learned Deputy Solicitor General of India for respondent No.4.

3. These are four writ petitions filed by the petitioners challenging the order passed by respondent No.1 in declining to condone the delay application filed by the petitioners under Section 119 (2)(b) of the Income Tax Act, 1961 (for short, the ‘Act’).

4. All the petitioners herein in four writ petitions are partners in a joint venture by the name Gayatri Projects Limited. The petitioners herein for some unavoidable circumstances were not able to file their income tax returns for the assessment year 20