TaxTMI 
TaxTMI 
TaxTMI 
2022 (5) TMI 1453
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....CIAL CIVIL APPLICATION NO. 670 of 2022 With R/SPECIAL CIVIL APPLICATION NO. 675 of 2022 With R/SPECIAL CIVIL APPLICATION NO. 676 of 2022 With R/SPECIAL CIVIL APPLICATION NO. 678 of 2022 With R/SPECIAL CIVIL APPLICATION NO. 681 of 2022 With R/SPECIAL CIVIL APPLICATION NO. 682 of 2022 With R/SPECIAL CIVIL APPLICATION NO. 750 of 2022 With R/SPECIAL CIVIL APPLICATION NO. 758 of 2022 With R/SPECIAL CIVIL APPLICATION NO. 773 of 2022 With R/SPECIAL CIVIL APPLICATION NO. 775 of 2022 With R/SPECIAL CIVIL APPLICATION NO. 795 of 2022 With R/SPECIAL CIVIL APPLICATION NO. 818 of 2022 With R/SPECIAL CIVIL APPLICATION NO. 820 of 2022 With R/SPECIAL CIVIL APPLICATION NO. 828 of 2022 With R/SPECIAL CIVIL APPLICATION NO. 847 of 2022 With R/SPECIAL CIVIL APPLICATION NO. 857 of 2022 With R/SPECIAL CIVIL APPLICATION NO. 858 of 2022 With R/SPECIAL CIVIL APPLICATION NO. 863 of 2022 With R/SPECIAL CIVIL APPLICATION NO. 865 of 2022 With R/SPECIAL CIVIL APPLICATION NO. 866 of 2022 With R/SPECIAL CIVIL APPLICATION NO. 895 of 2022 With R/SPECIAL CIVIL APPLICATION NO. 898 of 2022 With R/SPECIAL CIVIL APPLICATION NO. 907 of 2022 With R/SPECIAL CIVIL APPLICATION NO. 910 of 2022 With R/SPECIAL CIVIL APPLICATION N....
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....2022 With R/SPECIAL CIVIL APPLICATION NO. 1197 of 2022 With R/SPECIAL CIVIL APPLICATION NO. 1211 of 2022 With R/SPECIAL CIVIL APPLICATION NO. 1216 of 2022 With R/SPECIAL CIVIL APPLICATION NO. 1220 of 2022 With R/SPECIAL CIVIL APPLICATION NO. 1223 of 2022 With R/SPECIAL CIVIL APPLICATION NO. 1226 of 2022 With R/SPECIAL CIVIL APPLICATION NO. 1236 of 2022 With R/SPECIAL CIVIL APPLICATION NO. 1245 of 2022 With R/SPECIAL CIVIL APPLICATION NO. 1246 of 2022 With R/SPECIAL CIVIL APPLICATION NO. 1270 of 2022 With R/SPECIAL CIVIL APPLICATION NO. 1271 of 2022 With R/SPECIAL CIVIL APPLICATION NO. 1332 of 2022 With R/SPECIAL CIVIL APPLICATION NO. 1441 of 2022 With R/SPECIAL CIVIL APPLICATION NO. 1510 of 2022 With R/SPECIAL CIVIL APPLICATION NO. 1516 of 2022 With R/SPECIAL CIVIL APPLICATION NO. 1517 of 2022 With R/SPECIAL CIVIL APPLICATION NO. 1570 of 2022 With R/SPECIAL CIVIL APPLICATION NO. 1574 of 2022 With R/SPECIAL CIVIL APPLICATION NO. 1584 of 2022 With R/SPECIAL CIVIL APPLICATION NO. 1588 of 2022 With R/SPECIAL CIVIL APPLICATION NO. 1604 of 2022 With R/SPECIAL CIVIL APPLICATION NO. 1647 of 2022 With R/SPECIAL CIVIL APPLICATION NO. 1658 of 2022 With R/SPECIAL CIVIL APPLICATION NO. 1662 of ....
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....2022 With R/SPECIAL CIVIL APPLICATION NO. 1993 of 2022 With R/SPECIAL CIVIL APPLICATION NO. 1994 of 2022 With R/SPECIAL CIVIL APPLICATION NO. 1995 of 2022 With R/SPECIAL CIVIL APPLICATION NO. 1996 of 2022 With R/SPECIAL CIVIL APPLICATION NO. 1999 of 2022 With R/SPECIAL CIVIL APPLICATION NO. 2000 of 2022 With R/SPECIAL CIVIL APPLICATION NO. 2002 of 2022 With R/SPECIAL CIVIL APPLICATION NO. 2003 of 2022 With R/SPECIAL CIVIL APPLICATION NO. 2006 of 2022 With R/SPECIAL CIVIL APPLICATION NO. 2007 of 2022 With R/SPECIAL CIVIL APPLICATION NO. 2008 of 2022 With R/SPECIAL CIVIL APPLICATION NO. 2011 of 2022 With R/SPECIAL CIVIL APPLICATION NO. 2014 of 2022 With R/SPECIAL CIVIL APPLICATION NO. 2015 of 2022 With R/SPECIAL CIVIL APPLICATION NO. 2016 of 2022 With R/SPECIAL CIVIL APPLICATION NO. 2017 of 2022 With R/SPECIAL CIVIL APPLICATION NO. 2020 of 2022 With R/SPECIAL CIVIL APPLICATION NO. 2021 of 2022 With R/SPECIAL CIVIL APPLICATION NO. 2022 of 2022 With R/SPECIAL CIVIL APPLICATION NO. 2023 of 2022 With R/SPECIAL CIVIL APPLICATION NO. 2024 of 2022 With R/SPECIAL CIVIL APPLICATION NO. 2025 of 2022 With R/SPECIAL CIVIL APPLICATION NO. 2027 of 2022 With R/SPECIAL CIVIL APPLICATION NO. 2028 of ....
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....2022 With R/SPECIAL CIVIL APPLICATION NO. 2290 of 2022 With R/SPECIAL CIVIL APPLICATION NO. 2291 of 2022 With R/SPECIAL CIVIL APPLICATION NO. 2292 of 2022 With R/SPECIAL CIVIL APPLICATION NO. 2294 of 2022 With R/SPECIAL CIVIL APPLICATION NO. 2332 of 2022 With R/SPECIAL CIVIL APPLICATION NO. 2336 of 2022 With R/SPECIAL CIVIL APPLICATION NO. 2338 of 2022 With R/SPECIAL CIVIL APPLICATION NO. 2342 of 2022 With R/SPECIAL CIVIL APPLICATION NO. 2347 of 2022 With R/SPECIAL CIVIL APPLICATION NO. 2349 of 2022 With R/SPECIAL CIVIL APPLICATION NO. 2350 of 2022 With R/SPECIAL CIVIL APPLICATION NO. 2453 of 2022 With R/SPECIAL CIVIL APPLICATION NO. 2464 of 2022 With R/SPECIAL CIVIL APPLICATION NO. 2480 of 2022 With R/SPECIAL CIVIL APPLICATION NO. 2482 of 2022 With R/SPECIAL CIVIL APPLICATION NO. 2484 of 2022 With R/SPECIAL CIVIL APPLICATION NO. 2529 of 2022 With R/SPECIAL CIVIL APPLICATION NO. 2535 of 2022 With R/SPECIAL CIVIL APPLICATION NO. 2539 of 2022 With R/SPECIAL CIVIL APPLICATION NO. 2588 of 2022 With R/SPECIAL CIVIL APPLICATION NO. 2589 of 2022 With R/SPECIAL CIVIL APPLICATION NO. 2656 of 2022 With R/SPECIAL CIVIL APPLICATION NO. 2657 of 2022 With R/SPECIAL CIVIL APPLICATION NO. 2658 of ....
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....2022 With R/SPECIAL CIVIL APPLICATION NO. 2988 of 2022 With R/SPECIAL CIVIL APPLICATION NO. 2997 of 2022 With R/SPECIAL CIVIL APPLICATION NO. 2998 of 2022 With R/SPECIAL CIVIL APPLICATION NO. 2999 of 2022 With R/SPECIAL CIVIL APPLICATION NO. 3000 of 2022 With R/SPECIAL CIVIL APPLICATION NO. 3001 of 2022 With R/SPECIAL CIVIL APPLICATION NO. 3017 of 2022 With R/SPECIAL CIVIL APPLICATION NO. 3019 of 2022 With R/SPECIAL CIVIL APPLICATION NO. 3021 of 2022 With R/SPECIAL CIVIL APPLICATION NO. 3022 of 2022 With R/SPECIAL CIVIL APPLICATION NO. 3025 of 2022 With R/SPECIAL CIVIL APPLICATION NO. 3027 of 2022 With R/SPECIAL CIVIL APPLICATION NO. 3029 of 2022 With R/SPECIAL CIVIL APPLICATION NO. 3046 of 2022 With R/SPECIAL CIVIL APPLICATION NO. 3048 of 2022 With R/SPECIAL CIVIL APPLICATION NO. 3049 of 2022 With R/SPECIAL CIVIL APPLICATION NO. 3052 of 2022 With R/SPECIAL CIVIL APPLICATION NO. 3053 of 2022 With R/SPECIAL CIVIL APPLICATION NO. 3054 of 2022 With R/SPECIAL CIVIL APPLICATION NO. 3055 of 2022 With R/SPECIAL CIVIL APPLICATION NO. 3057 of 2022 With R/SPECIAL CIVIL APPLICATION NO. 3059 of 2022 With R/SPECIAL CIVIL APPLICATION NO. 3061 of 2022 With R/SPECIAL CIVIL APPLICATION NO. 3062 of ....
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....2022 With R/SPECIAL CIVIL APPLICATION NO. 3407 of 2022 With R/SPECIAL CIVIL APPLICATION NO. 3409 of 2022 With R/SPECIAL CIVIL APPLICATION NO. 3417 of 2022 With R/SPECIAL CIVIL APPLICATION NO. 3418 of 2022 With R/SPECIAL CIVIL APPLICATION NO. 3419 of 2022 With R/SPECIAL CIVIL APPLICATION NO. 3424 of 2022 With R/SPECIAL CIVIL APPLICATION NO. 3425 of 2022 With R/SPECIAL CIVIL APPLICATION NO. 3431 of 2022 With R/SPECIAL CIVIL APPLICATION NO. 3436 of 2022 With R/SPECIAL CIVIL APPLICATION NO. 3438 of 2022 With R/SPECIAL CIVIL APPLICATION NO. 3444 of 2022 With R/SPECIAL CIVIL APPLICATION NO. 3450 of 2022 With R/SPECIAL CIVIL APPLICATION NO. 3461 of 2022 With R/SPECIAL CIVIL APPLICATION NO. 3463 of 2022 With R/SPECIAL CIVIL APPLICATION NO. 3499 of 2022 With R/SPECIAL CIVIL APPLICATION NO. 3502 of 2022 With R/SPECIAL CIVIL APPLICATION NO. 3515 of 2022 With R/SPECIAL CIVIL APPLICATION NO. 3516 of 2022 With R/SPECIAL CIVIL APPLICATION NO. 3519 of 2022 With R/SPECIAL CIVIL APPLICATION NO. 3523 of 2022 With R/SPECIAL CIVIL APPLICATION NO. 3525 of 2022 With R/SPECIAL CIVIL APPLICATION NO. 3527 of 2022 With R/SPECIAL CIVIL APPLICATION NO. 3528 of 2022 With R/SPECIAL CIVIL APPLICATION NO. 3529 of ....
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....2022 With R/SPECIAL CIVIL APPLICATION NO. 3813 of 2022 With R/SPECIAL CIVIL APPLICATION NO. 3826 of 2022 With R/SPECIAL CIVIL APPLICATION NO. 3829 of 2022 With R/SPECIAL CIVIL APPLICATION NO. 3830 of 2022 With R/SPECIAL CIVIL APPLICATION NO. 3895 of 2022 With R/SPECIAL CIVIL APPLICATION NO. 3910 of 2022 With R/SPECIAL CIVIL APPLICATION NO. 3913 of 2022 With R/SPECIAL CIVIL APPLICATION NO. 3915 of 2022 With R/SPECIAL CIVIL APPLICATION NO. 3918 of 2022 With R/SPECIAL CIVIL APPLICATION NO. 3920 of 2022 With R/SPECIAL CIVIL APPLICATION NO. 3925 of 2022 With R/SPECIAL CIVIL APPLICATION NO. 3940 of 2022 With R/SPECIAL CIVIL APPLICATION NO. 3943 of 2022 With R/SPECIAL CIVIL APPLICATION NO. 3947 of 2022 With R/SPECIAL CIVIL APPLICATION NO. 3948 of 2022 With R/SPECIAL CIVIL APPLICATION NO. 3952 of 2022 With R/SPECIAL CIVIL APPLICATION NO. 3954 of 2022 With R/SPECIAL CIVIL APPLICATION NO. 3956 of 2022 With R/SPECIAL CIVIL APPLICATION NO. 3959 of 2022 With R/SPECIAL CIVIL APPLICATION NO. 3960 of 2022 With R/SPECIAL CIVIL APPLICATION NO. 3961 of 2022 With R/SPECIAL CIVIL APPLICATION NO. 3962 of 2022 With R/SPECIAL CIVIL APPLICATION NO. 3965 of 2022 With R/SPECIAL CIVIL APPLICATION NO. 3967 of ....
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....2022 With R/SPECIAL CIVIL APPLICATION NO. 4333 of 2022 With R/SPECIAL CIVIL APPLICATION NO. 4336 of 2022 With R/SPECIAL CIVIL APPLICATION NO. 4337 of 2022 With R/SPECIAL CIVIL APPLICATION NO. 4338 of 2022 With R/SPECIAL CIVIL APPLICATION NO. 4339 of 2022 With R/SPECIAL CIVIL APPLICATION NO. 4341 of 2022 With R/SPECIAL CIVIL APPLICATION NO. 4344 of 2022 With R/SPECIAL CIVIL APPLICATION NO. 4346 of 2022 With R/SPECIAL CIVIL APPLICATION NO. 4347 of 2022 With R/SPECIAL CIVIL APPLICATION NO. 4350 of 2022 With R/SPECIAL CIVIL APPLICATION NO. 4363 of 2022 With R/SPECIAL CIVIL APPLICATION NO. 4364 of 2022 With R/SPECIAL CIVIL APPLICATION NO. 4365 of 2022 With R/SPECIAL CIVIL APPLICATION NO. 4366 of 2022 With R/SPECIAL CIVIL APPLICATION NO. 4367 of 2022 With R/SPECIAL CIVIL APPLICATION NO. 4369 of 2022 With R/SPECIAL CIVIL APPLICATION NO. 4370 of 2022 With R/SPECIAL CIVIL APPLICATION NO. 4371 of 2022 With R/SPECIAL CIVIL APPLICATION NO. 4378 of 2022 With R/SPECIAL CIVIL APPLICATION NO. 4379 of 2022 With R/SPECIAL CIVIL APPLICATION NO. 4380 of 2022 With R/SPECIAL CIVIL APPLICATION NO. 4384 of 2022 With R/SPECIAL CIVIL APPLICATION NO. 4386 of 2022 With R/SPECIAL CIVIL APPLICATION NO. 4387 of ....
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....2022 With R/SPECIAL CIVIL APPLICATION NO. 4663 of 2022 With R/SPECIAL CIVIL APPLICATION NO. 4667 of 2022 With R/SPECIAL CIVIL APPLICATION NO. 4669 of 2022 With R/SPECIAL CIVIL APPLICATION NO. 4670 of 2022 With R/SPECIAL CIVIL APPLICATION NO. 4671 of 2022 With R/SPECIAL CIVIL APPLICATION NO. 4672 of 2022 With R/SPECIAL CIVIL APPLICATION NO. 4673 of 2022 With R/SPECIAL CIVIL APPLICATION NO. 4674 of 2022 With R/SPECIAL CIVIL APPLICATION NO. 4742 of 2022 With R/SPECIAL CIVIL APPLICATION NO. 4748 of 2022 With R/SPECIAL CIVIL APPLICATION NO. 4749 of 2022 With R/SPECIAL CIVIL APPLICATION NO. 4751 of 2022 With R/SPECIAL CIVIL APPLICATION NO. 4752 of 2022 With R/SPECIAL CIVIL APPLICATION NO. 4754 of 2022 With R/SPECIAL CIVIL APPLICATION NO. 4755 of 2022 With R/SPECIAL CIVIL APPLICATION NO. 4789 of 2022 With R/SPECIAL CIVIL APPLICATION NO. 4804 of 2022 With R/SPECIAL CIVIL APPLICATION NO. 4808 of 2022 With R/SPECIAL CIVIL APPLICATION NO. 4809 of 2022 With R/SPECIAL CIVIL APPLICATION NO. 4810 of 2022 With R/SPECIAL CIVIL APPLICATION NO. 4811 of 2022 With R/SPECIAL CIVIL APPLICATION NO. 4815 of 2022 With R/SPECIAL CIVIL APPLICATION NO. 4819 of 2022 With R/SPECIAL CIVIL APPLICATION NO. 4836 of ....
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....2022 With R/SPECIAL CIVIL APPLICATION NO. 5309 of 2022 With R/SPECIAL CIVIL APPLICATION NO. 5317 of 2022 With R/SPECIAL CIVIL APPLICATION NO. 5321 of 2022 With R/SPECIAL CIVIL APPLICATION NO. 5326 of 2022 With R/SPECIAL CIVIL APPLICATION NO. 5328 of 2022 With R/SPECIAL CIVIL APPLICATION NO. 5329 of 2022 With R/SPECIAL CIVIL APPLICATION NO. 5331 of 2022 With R/SPECIAL CIVIL APPLICATION NO. 5332 of 2022 With R/SPECIAL CIVIL APPLICATION NO. 5333 of 2022 With R/SPECIAL CIVIL APPLICATION NO. 5335 of 2022 With R/SPECIAL CIVIL APPLICATION NO. 5336 of 2022 With R/SPECIAL CIVIL APPLICATION NO. 5337 of 2022 With R/SPECIAL CIVIL APPLICATION NO. 5342 of 2022 With R/SPECIAL CIVIL APPLICATION NO. 5343 of 2022 With R/SPECIAL CIVIL APPLICATION NO. 5344 of 2022 With R/SPECIAL CIVIL APPLICATION NO. 5345 of 2022 With R/SPECIAL CIVIL APPLICATION NO. 5347 of 2022 With R/SPECIAL CIVIL APPLICATION NO. 5348 of 2022 With R/SPECIAL CIVIL APPLICATION NO. 5351 of 2022 With R/SPECIAL CIVIL APPLICATION NO. 5352 of 2022 With R/SPECIAL CIVIL APPLICATION NO. 5354 of 2022 With R/SPECIAL CIVIL APPLICATION NO. 5356 of 2022 With R/SPECIAL CIVIL APPLICATION NO. 5358 of 2022 With R/SPECIAL CIVIL APPLICATION NO. 5362 of ....
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....2022 With R/SPECIAL CIVIL APPLICATION NO. 5584 of 2022 With R/SPECIAL CIVIL APPLICATION NO. 5586 of 2022 With R/SPECIAL CIVIL APPLICATION NO. 5605 of 2022 With R/SPECIAL CIVIL APPLICATION NO. 5613 of 2022 With R/SPECIAL CIVIL APPLICATION NO. 5663 of 2022 With R/SPECIAL CIVIL APPLICATION NO. 5665 of 2022 With R/SPECIAL CIVIL APPLICATION NO. 5667 of 2022 With R/SPECIAL CIVIL APPLICATION NO. 5677 of 2022 With R/SPECIAL CIVIL APPLICATION NO. 5687 of 2022 With R/SPECIAL CIVIL APPLICATION NO. 5689 of 2022 With R/SPECIAL CIVIL APPLICATION NO. 5694 of 2022 With R/SPECIAL CIVIL APPLICATION NO. 5701 of 2022 With R/SPECIAL CIVIL APPLICATION NO. 5708 of 2022 With R/SPECIAL CIVIL APPLICATION NO. 5740 of 2022 With R/SPECIAL CIVIL APPLICATION NO. 5786 of 2022 With R/SPECIAL CIVIL APPLICATION NO. 5787 of 2022 With R/SPECIAL CIVIL APPLICATION NO. 5798 of 2022 With R/SPECIAL CIVIL APPLICATION NO. 5800 of 2022 With R/SPECIAL CIVIL APPLICATION NO. 5811 of 2022 With R/SPECIAL CIVIL APPLICATION NO. 5813 of 2022 With R/SPECIAL CIVIL APPLICATION NO. 5815 of 2022 With R/SPECIAL CIVIL APPLICATION NO. 5818 of 2022 With R/SPECIAL CIVIL APPLICATION NO. 5820 of 2022 With R/SPECIAL CIVIL APPLICATION NO. 5821 of ....
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....2022 With R/SPECIAL CIVIL APPLICATION NO. 5924 of 2022 With R/SPECIAL CIVIL APPLICATION NO. 5930 of 2022 With R/SPECIAL CIVIL APPLICATION NO. 5983 of 2022 With R/SPECIAL CIVIL APPLICATION NO. 5987 of 2022 With R/SPECIAL CIVIL APPLICATION NO. 5988 of 2022 With R/SPECIAL CIVIL APPLICATION NO. 5990 of 2022 With R/SPECIAL CIVIL APPLICATION NO. 5995 of 2022 With R/SPECIAL CIVIL APPLICATION NO. 5997 of 2022 With R/SPECIAL CIVIL APPLICATION NO. 6011 of 2022 With R/SPECIAL CIVIL APPLICATION NO. 6013 of 2022 With R/SPECIAL CIVIL APPLICATION NO. 6023 of 2022 With R/SPECIAL CIVIL APPLICATION NO. 6025 of 2022 With R/SPECIAL CIVIL APPLICATION NO. 6029 of 2022 With R/SPECIAL CIVIL APPLICATION NO. 6032 of 2022 With R/SPECIAL CIVIL APPLICATION NO. 6161 of 2022 With R/SPECIAL CIVIL APPLICATION NO. 6162 of 2022 With R/SPECIAL CIVIL APPLICATION NO. 6163 of 2022 With R/SPECIAL CIVIL APPLICATION NO. 6165 of 2022 With R/SPECIAL CIVIL APPLICATION NO. 6167 of 2022 With R/SPECIAL CIVIL APPLICATION NO. 6169 of 2022 With R/SPECIAL CIVIL APPLICATION NO. 6170 of 2022 With R/SPECIAL CIVIL APPLICATION NO. 6172 of 2022 With R/SPECIAL CIVIL APPLICATION NO. 6174 of 2022 With R/SPECIAL CIVIL APPLICATION NO. 6176 of ....
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....2022 With R/SPECIAL CIVIL APPLICATION NO. 6484 of 2022 With R/SPECIAL CIVIL APPLICATION NO. 6486 of 2022 With R/SPECIAL CIVIL APPLICATION NO. 6494 of 2022 With R/SPECIAL CIVIL APPLICATION NO. 6514 of 2022 With R/SPECIAL CIVIL APPLICATION NO. 6527 of 2022 With R/SPECIAL CIVIL APPLICATION NO. 6532 of 2022 With R/SPECIAL CIVIL APPLICATION NO. 6534 of 2022 With R/SPECIAL CIVIL APPLICATION NO. 6535 of 2022 With R/SPECIAL CIVIL APPLICATION NO. 6536 of 2022 With R/SPECIAL CIVIL APPLICATION NO. 6537 of 2022 With R/SPECIAL CIVIL APPLICATION NO. 6540 of 2022 With R/SPECIAL CIVIL APPLICATION NO. 6591 of 2022 With R/SPECIAL CIVIL APPLICATION NO. 6592 of 2022 With R/SPECIAL CIVIL APPLICATION NO. 6593 of 2022 With R/SPECIAL CIVIL APPLICATION NO. 6594 of 2022 With R/SPECIAL CIVIL APPLICATION NO. 6621 of 2022 With R/SPECIAL CIVIL APPLICATION NO. 6719 of 2022 With R/SPECIAL CIVIL APPLICATION NO. 6726 of 2022 With R/SPECIAL CIVIL APPLICATION NO. 6813 of 2022 With R/SPECIAL CIVIL APPLICATION NO. 6816 of 2022 With R/SPECIAL CIVIL APPLICATION NO. 6817 of 2022 With R/SPECIAL CIVIL APPLICATION NO. 6834 of 2022 With R/SPECIAL CIVIL APPLICATION NO. 6877 of 2022 With R/SPECIAL CIVIL APPLICATION NO. 6878 of ....
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....2022 With R/SPECIAL CIVIL APPLICATION NO. 8346 of 2022 With R/SPECIAL CIVIL APPLICATION NO. 8359 of 2022 With R/SPECIAL CIVIL APPLICATION NO. 8379 of 2022 With R/SPECIAL CIVIL APPLICATION NO. 8386 of 2022 With R/SPECIAL CIVIL APPLICATION NO. 8520 of 2022 With R/SPECIAL CIVIL APPLICATION NO. 8523 of 2022 With R/SPECIAL CIVIL APPLICATION NO. 8527 of 2022 FOR THE RESPECTIVE WRIT APPLICANTS IN THEIR RESPECTIVE WRIT APPLICATIONS : MR. TUSHAR HEMANI, SENIOR COUNSEL WITH MS. VAIBHAVI PARIKH; MR. TIRTH NAYAK, MR. VIJAY RANJAN, DARSHAN GANDHI, MR. AVINASH PODDAR, MR. MANISH J. SHAH, MR. TEJ SHAH, MR. DARSHAN R. PATEL, MR. DHINAL A. SHAH, MR. S. N. DIVATIA, MS. ARCHANA ACHARYA, MR. B. S. SOPARKAR, MR. MOHIT BALANI, MR. PRIYAM SHAH, MS. KAMYA MANIT SHAH, MR. HIREN J. TRIVEDI, MS. SHRUNJAL T. SHAH, MR. SUDHIR M. MEHTA WITH MS. SHAILEE S. MEHTA, MR. HITENDRA D. RAJPUT, MS. DIVYA AGRAWAL, MR. VIJAY H. PATEL, MR. JAIMIN A. GANDHI WITH MR. SWAPNESHWAR GOUTAM, MR. UMAIDSINGH BHATI, MR. HARDIK P. MODH, MR. HARDIK V. VORA, MR. DILIP L. KANOJIYA, MR. JEET JOTANGIA, MR. JIMI S. PATEL, MR. AADIT R. SANJANWALA, MR. NIRAV P. SHAH, MR. APURVA N. MEHTA, MR. RAJ S. TANNA, MR. KETAN H. SHAH, MR. TARAK DAMANI....
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....ring for the respondents - Revenue (Income Tax Department) in their respective writ applications. 2 All the captioned writ applications are ordered to be disposed of in view of the recent pronouncement of the Supreme Court in the case of Union of India and others vs. Ashish Agarwal (Civil Appeal No.3005 of 2022 and allied appeals decided on 4th May 2022). We quote the relevant observations made by the Supreme Court as under: "10. In view of the above and for the reasons stated above, the present Appeals are ALLOWED IN PART. The impugned common judgments and orders passed by the High Court of Judicature at Allahabad in W.T. No. 524/2021 and other allied tax appeals/petitions, is/are hereby modified and substituted as under: - (i) The impugned section 148 notices issued to the respective assessees which were issued under unamended section 148 of the IT Act, which were the subject matter of writ petitions before the various respective High Courts shall be deemed to have been issued under section 148A of the IT Act as substituted by the Finance Act, 2021 and construed or treated to be show-cause notices in terms of section 148A(b). The assessing officer shall, within thirty days f....