THE HONOURABLE SRI JUSTICE P.SAM KOSHY AND THE HONOURABLE SRI JUSTICE NARSING RAO NANDIKONDA Writ Petition No.18985 of 2025 and Writ Petition No.19007 of 2025 COMMON ORDER:(per Hon’ble Sri Justice P.SAM KOSHY Since the issue arising in the instant writ petitions is one and the same, we proceed to decide the instant petitions by this Common Order.

2. Heard Mr. Vedula Srinivas, learned Senior Counsel representing Mr.V. Aneesh, learned counsel for the petitioners, in both the writ petitions; and Ms. B.Sapna Reddy, learned Senior Standing Counsel for the Income Tax Department, for the respondents, in both the writ petitions.

3. Writ Petition No.18985 of 2025 is filed by the petitioner- Company under Article 226 of the Constitution of India praying the Court to issue a Writ, Order or Direction more particularly in the nature of a Writ of Mandamus declaring the impugned order dated 27.01.2025 bearing DIN & Order No.ITBA/COM/F/17/2024-25/1072556157(1) passed by respondent No.2 as being without jurisdiction, void, illegal, arbitrary, violative of Article 14 of the Constitution of India and also violation of Section 127 of the Income Tax Act, 1961; and Writ Petition No.19007 of 2025 is filed