(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
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