THE HON’BLE SRI JUSTICE P.SAM KOSHY AND THE HON’BLE SRI JUSTICE NARSING RAO NANDIKONDA WRIT PETITION Nos.1194, 10020 and 10752 of 2023

COMMON ORDER:

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

Heard Mr. V.Aneesh, learned counsel for the petitioner, and Ms. J.Sunita, learned Junior Standing Counsel for the respondents.

2. The instant three writ petitions have been filed by the petitioner assailing three different orders passed by respondent No.3 under Section 148A(b) of the Income Tax Act, 1961 (briefly ‘the Act’ hereinafter) and the notice dated 31.07.2022 issued by respondent No.3 under Section 148 of the Act along with the subsequent notice dated 02.11.2022 passed by respondent No.4 proposing to complete the assessment under Section 144B of the Act and the subsequent notice issued, and also, challenging all consequential proceedings contending it to be violative of Article 14 and 19 of the Constitution of India and also Section

31 of the Insolvency and Bankruptcy Code, 2016.

3. The instant writ petitions pertain to the same assessee in respect of three different assessment years i.e. 2014-15, 2015-16 and 2016-17. Writ Petition No.1194 of 2023 is in respect of assessment year 2014-15, Wr