THE HONOURABLE SRI JUSTI CE P.SAM KOSHY AND THE HONOURABLE SRI JUSTI CE NARSI NG RAO NANDI KONDA WRI T PETTI ON Nos.28677 AND 28689 of 2016 COMMON ORDER: (per the Hon’ble Sri Justice P.Sam Koshy)

Heard Mr. P.Sri Raghuram, learned Senior Counsel, representing Mr. P.Balaji Verma, learned counsel for the petitioners, and Ms. J.Sunita, learned Senior Standing Counsel for Income Tax Department for the respondents.

2. The present writ petitions have been filed by the petitioners under Article 226 of the Constitution of India challenging the intimation dated 27.08.2009 (issued on 14.10.2009 and served on 16.10.2009) by the respondent-authorities under Section 143(1) of the Income Tax Act, 1961 (for short "the Act") contending that the said intimation is bad in law, unauthorized, void, and ultra vires the provisions of the Act, particularly in light of the commencement of scrutiny assessment proceedings under Section 143(3) of the Act, petitioners further seek to quash the proceedings initiated pursuant to the said intimation under Section 143(1) of the Act, including the judgment dated 09.01.2014, in C.C. No.121 of 2011 and C.C.No.125 of 2011, passed by the Special Judge for Economic Offen