DHAWAL RAJNIKANT DAMANI Vs. UNION OF INDIA

JUDGEMENT

(1.) 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 dtd. 27/1/2025 bearing DIN and 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 Sec. 127 of the Income Tax Act, 1961; and Writ Petition No.19007 of 2025 is filed by the petitioners (Directors of Shreeji Foods Private Limited) 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 dtd. 27/1/2025 bearing DIN and Order No.ITBA/COM/F/17/2024- 25/1072556157(1) (for short, 'the impugned order') passed by respondent No.2 as being without jurisdiction, void, illegal, arbitrary, violative of Article 14 of the Constitution of India and also violate of Sec. 127 of the Income Tax Act, 1961 (for short, 'the Act').