(1.) Heard Mr. Raj Shengale, Mr. Siddharth Dubey, Mr. Abhyuday Singh, Mr. Chetan Singh Chauhan, Mr. Raja Sharma, Mr. Siddharth Shukla, Mr. Karan Kumar Baharani, Mr. Vaibhav Shukla, Ms. Astha Shulka and Mr. Chandradeep Prasad, learned counsel for the appellant/petitioner. Also heard Ms. Anmol Sharma, learned Central Government counsel, appearing for Union of India as well as Mr. Amit Chaudhari, Ms. Naushina Afrin Ali and Mr. Ajay Kumrani, learned counsel, appearing for the Income Tax Department.
(2.) An application is filed in Writ Appeal No. 277 of 2021 for preponement of hearing of Writ Appeal No. 277 of 2021 and other connected matters, which is registered as I.A. No. 2 of 2022.
(3.) These cases were directed to be listed on 11/7/2022 on the ground that an appeal against the order of the Allahabad High Court on a similar issue was reserved for judgment by the Hon 'ble Supreme Court on 20/4/2022.