KSHITIJ SHAILESH KUMAR TERAIYA V. THE DEPUTY COMMISSIONER OF INCOME TAX. CENTRAL CIRCLE 2(1), AHMEDABAD

SCA/18704/2021

AI Insights

The case involves multiple writ applications filed by Namrata Shailesh Kumar Teraiya against the Deputy Commissioner of Income Tax, Central Circle 2(1), Ahmedabad, concerning various assessment orders and related demands for the assessment years 2014-15 to 2020-21. The petitioner challenged the assessment orders and sought relief under Article 226 of the Constitution of India, including the issuance of writs of mandamus to quash and set aside the impugned orders and to stay the recovery of disputed tax demands. The Court consolidated the applications due to the similarity of issues raised and referred to previous judgments and statutory provisions under the Income Tax Act, 1961, particularly sections related to search and seizure, assessment, and the powers of appellate authorities.

• Counselvise Citation: [2022] 140 COUNSELVISE.COM (IT) 749014 (HC-GUJARAT)
• Appeal Type: Others
• Pronouncement Date: 07-02-2022
• Assessment Year: misc
• Other Referred Cases: Harsh Dipak Shah vs. Union of India, Maheshwari Agro Industries vs. Union of India
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Partly Allowed
• Court: HIGH COURT
• Department Lawyers: M R BHATT; KARAN SANGHANI
• Assessee Lawyers: RAVISH BHATT; HIMANI CHOUHAN; RUCHIKA SHARMA
• Keywords: Assessment; Income Tax; Mandamus; Search and seizure; Stay of demand; Writ petition
• Section: 143(3); 251; 132; 153A; 246A; 220(6); 264A

Judgement Text

"C/SCA/18459/2021 ORDER DATED: 07/02/2022 IN THE HIGH COURT OF GUJARAT AT AHMEDABAD R/SPECIAL CIVIL APPLICATION NO. 18459 of 2021 With R/SPECIAL CIVIL APPLICATION NO. 18704 of 2021 With R/SPECIAL CIVIL APPLICATION NO. 18709 of 2021 ========================================================== NAMRATA SHAILESH KUMAR TERAIYA Versus DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE 2(1), AHMEDABAD ========================================================== Appearance: MR RAVISH D BHATT(5867) for the Petitioner(s) No. 1 MS HIMANI J CHOUHAN(10826) for the Petitioner(s) No. 1 RUCHIKA R SHARMA(9635) for the Petitioner(s) No. 1 MR MR BHATT, SENIOR COUNSEL WITH MR KARAN SANGHANI, ADVOCATE FOR THE RESPONDENTS NOTICE SERVED BY DS for the Respondent(s) No. 1,2,3,4 SERVED BY RPAD (N) for the Respondent(s) No. 5 ========================================================== CORAM: HONOURABLE MR. JUSTICE J.B.PARDIWALA and HONOURABLE MS. JUSTICE NISHA M. THAKORE Date : 07/02/2022 COMMON ORAL ORDER (PER : HONOURABLE MR. JUSTICE J.B.PARDIWALA) 1 S i n c e t h e i s s u e s r a i s e d i n a l l t h e c a p t i o n e d w r i t a p p l i c a t i o n s a r e t h e s a m e , t h o s e w e r e t a k e n u p f o r h e a r i n g a n a l o g o u s l y a n d a r e b e i n g d i s p o s e d o f b y t h i s c o m m o n o r d e r . 2 F o r t h e s a k e o f c o n v e n i e n c e , t h e S p e c i a l C i v i l A p p l i c a t i o n N o . 1 8 4 5 9 o f 2 0 2 1 i s t r e a t e d a s t h e l e a d m a t t e r . 3 B y t h i s w r i t a p p l i c a t i o n u n d e r A r t i c l e 2 2 6 o f t h e C o n s t i t u t i o n o f I n d i a , t h e w r i t a p p l i c a n t – a n a s s e s s e e h a s p r a y e d f o r t h e f o l l o w i n g Page 1 of 7 C/SCA/18459/2021 ORDER DATED: 07/02/2022 r e l i e f s : “ ( A ) A d m i t a n d a l l o w t h e p r e s e n t a p p l i c a t i o n . ( B ) I s s u e a w r i t o f m a n d a m u s a n d / o r a n y o t h e r o r d e r o r d i r e c t i o n i n t e r a l i a q u a s h i n g a n d s e t t i n g a s i d e t h e i m p u g n e d o r d e r d a t e d 1 3 t h N o v e m b e r 2 0 2 1 ( A n n e x u r e A ) p a s s e d b y t h e p r e s e n t r e s p o n d e n t n o . 1 a n d f u r t h e r b e p l e a s e d t o i s s u e d i r e c t i o n s t o r e s p o n d e n t n o . 1 t o p a s s r e a s o n e d a n d s p e a k i n g o r d e r a f t e r p r o v i d i n g o p p o r t u n i t y o f h e a r i n g t o t h e a p p l i c a n t o n t h e a p p l i c a t i o n d a t e d 0 1 s t N o v e m b e r 2 0 2 1 ( A n n e x u r e K ) u n d e r S e c t i o n 2 2 0 ( 6 ) o f t h e A c t , i n t h e i n t e r e s t o f j u s t i c e . ( C ) I s s u e a w r i t o f m a n d a m u s a n d / o r a n y o t h e r o r d e r o r d i r e c t i o n o f q u a s h i n g a n d s e t t i n g a s i d e t h e i m p u g n e d c o m m u n i c a t i o n d a t e d 1 7 t h N o v e m b e r 2 0 2 1 ( A n n e x u r e O ) i n t e r a l i a e f f e c t i n g a t t a c h m e n t o f t h e c a r o f t h e a p p l i c a n t b e i n g Me r c e d e s B e n z C a r , Mo d e l N O . E 3 5 0 D , i n t h e i n t e r e s t o f j u s t i c e . ( D ) I s s u e a p p r o p r i a t e w r i t , o r d e r o r d i r e c t i o n t o t h e r e s p o n d e n t n o . 3 t o d e c i d e t h e p e n d i n g a p p l i c a t i o n s o f t h e a p p l i c a n t d a t e d 1 6 t h N o v e m b e r 2 0 2 1 ( A n n e x u r e C ) e x p e d i t i o u s l y a n d i n a c c o r d a n c e w i t h l a w i n t h e i n t e r e s t o f j u s t i c e . ( E ) I s s u e a p p r o p r i a t e d i r e c t i o n s r e s t r a i n i n g r e s p o n d e n t n o . 4 f r o m t a k i n g r e c o u r s e t o a n y c o e r c i v e m e a s u r e s f o r r e c o v e r y o f d i s p u t e d t a x d e m a n d d u r i n g t h e p e n d e n c y o f t h e s t a y a p p l i c a t i o n b e f o r e t h e r e s p o n d e n t n o . 3 , i n t h e i n t e r e s t o f j u s t i c e . ( F ) P e n d i n g a d m i s s i o n , h e a r i n g a n d f i n a l d i s p o s a l o f t h i s p e t i t i o n , p a s s a n o r d e r o f r e s t r a i n i n g t h e r e s p o n d e n t n o . 4 f r o m t a k i n g r e c o u r s e t o a n y s o r t o f c o e r c i v e a c t i o n f o r r e c o v e r y o f d i s p u t e d t a x d e m a n d p u r s u a n t t o h i s p u r s u a n t t o h i s d e m a n d n o t i c e d a t e d 2 9 t h O c t o b e r 2 0 2 1 ( A n n e x u r e I ) . ( G ) G r a n t a d - i n t e r i m r e l i e f i n t e r m s o f p a r a 8 ( F ) a b o v e . ( H ) p a s s a n y o t h e r a n d f u r t h e r o r d e r a s m a y b e d e e m e d j u s t , f i t a n d p r o p e r l o o k i n g a t t h e f a c t s a n d c i r c u m s t a n c e s o f t h e c a s e i n t h e e n d s o f j u s t i c e . ” 4 T h e f a c t s g i v i n g r i s e t o t h i s l i t i g a t i o n m a y b e s u m m a r i z e d a s u n d e r : 5 I t a p p e a r s f r o m t h e m a t e r i a l s o n r e c o r d t h a t t h e s e a r c h a n d s e i z u r e Page 2 of 7 C/SCA/18459/2021 ORDER DATED: 07/02/2022 o p e r a t i o n s w e r e c a r r i e d o u t a t t h e p r e m i s e s o f t h e w r i t a p p l i c a n t u n d e r S e c t i o n 1 3 2 o f t h e I n c o m e T a x , 1 9 6 1 ( f o r s h o r t , “ t h e A c t , 1 9 6 1 ” ) o n 1 1 t h O c t o b e r 2 0 1 9 . P u r s u a n t t o t h e s e a r c h a n d s e i z u r e o p e r a t i o n s , t h e p r o c e e d i n g s o f a s s e s s m e n t u n d e r S e c t i o n s 1 5 3 A r e a d w i t h 1 4 3 ( 3 ) o f t h e A c t f o r t h e a s s e s s m e n t y e a r s 2 0 1 4 - 1 5 t o 2 0 2 0 - 2 1 w e r e u n d e r t a k e n . T h e s a m e r e s u l t e d i n p a s s i n g o f v a r i o u s a s s e s s m e n t o r d e r s d a t e d 2 5 t h S e p t e m b e r 2 0 2 1 . T h e t a b l e b e l o w w o u l d i n d i c a t e t h e a s s e s s e d i n c o m e u n d e r S e c t i o n 1 5 3 A c o m p a r e d t o t h e r e g u l a r a s s e s s m e n t u n d e r S e c t i o n 1 3 9 ( 1 ) o f t h e A c t : S r . N o . A s s e s s m e n t Y e a r R e t u r n U n d e r S e c t i o n 1 3 9 ( 1 ) A s s e s s e d I n c o m e u n d e r S e c t i o n 1 5 3 ( A ) 1 2 0 1 4 - 1 5 3 , 4 5 , 0 0 0 9 , 4 3 , 6 9 6 2 2 0 1 5 - 1 6 3 , 5 0 , 9 9 0 1 2 , 9 1 , 1 5 9 3 2 0 1 6 - 1 7 3 , 8 4 , 0 7 0 2 3 , 5 0 , 6 3 0 4 2 0 1 7 - 1 8 3 , 6 9 , 6 6 0 4 6 , 7 5 , 4 0 7 5 2 0 1 8 - 1 9 3 , 3 6 , 7 4 0 2 7 , 0 4 , 5 9 0 6 2 0 1 9 - 2 0 4 , 9 0 , 1 4 0 7 9 , 9 4 , 6 5 9 7 2 0 2 0 - 2 1 1 , 5 5 , 1 5 0 8 5 , 2 6 , 7 1 7 6 I t f u r t h e r a p p e a r s t h a t t h e w r i t a p p l i c a n t m a d e a r e q u e s t t o t h e a s s e s s i n g o f f i c e r t o s t a y t h e d e m a n d a s t h e w r i t a p p l i c a n t h a s p r e f e r r e d a p p e a l s u n d e r S e c t i o n 2 6 4 A o f t h e A c t a g a i n s t t h e f i n a l a s s e s s m e n t o r d e r s . T h e A s s e s s i n g O f f i c e r a s k e d t h e w r i t a p p l i c a n t t o d e p o s i t 2 0 % o f t h e t o t a l d e m a n d f o r t h e p u r p o s e o f s t a y i n g t h e f u r t h e r r e c o v e r y . 7 I n s u c h c i r c u m s t a n c e s r e f e r r e d t o a b o v e , t h e w r i t a p p l i c a n t w e n t b e f o r e t h e J o i n t C o m m i s s i o n e r . T h e J o i n t C o m m i s s i o n e r , v i d e i n t i m a t i o n d a t e d 2 5 t h N o v e m b e r 2 0 2 1 , b r o u g h t t o t h e n o t i c e o f t h e w r i t a p p l i c a n t t h a t i n a c a s e w h e r e a d e m a n d h a s b e e n m a d e b y t h e A s s e s s i n g O f f i c e r o f 2 0 % o f t h e d i s p u t e d d e m a n d b y w a y o f p r e - d e p o s i t a n d t h e a s s e s s e e i s s t i l l a g g r i e v e d , t h e a s s e s s e e h a s t o a p p r o a c h t h e j u r i s d i c t i o n a l Page 3 of 7 C/SCA/18459/2021 ORDER DATED: 07/02/2022 a d m i n i s t r a t i v e P r i n c i p a l C o m m i s s i o n e r o f I n c o m e T a x f o r r e v i e w o f s u c h d e c i s i o n o f t h e A s s e s s i n g O f f i c e r . 8 T h e i n t i m a t i o n r e f e r r e d t o a b o v e r e a d s t h u s : “ S u b j e c t : R e g a r d i n g s t a y f o r o u t s t a n d i n g d e m a n d f o r A s s e s s m e n t Y e a r A . Y . 2 0 1 4 - 1 5 t o 2 0 2 0 - 2 1 – r e g . R e f : Y o u r s t a y p e t i t i o n f i l e d o n 1 6 . 1 1 . 2 0 2 1 . …. P l e a s e r e f e r t o t h e a b o v e . 2 Y o u r a t t e n t i o n i s i n v i t e d t o C B D T O M n u m b e r F . N o . 4 0 4 / 7 2 / 9 3 - I T C C d a t e d 2 9 / 0 2 / 2 0 1 6 a n d 3 1 . 0 7 . 2 0 1 7 w h i c h p a r t i a l l y m o d i f i e d t h e i n s t r u c t i o n N O . 1 9 1 4 d a t e d 2 1 / 0 3 / 1 9 9 6 . C l a u s e ( c ) t o p a r a 4 o f t h e a b o v e i n s t r u c t i o n p r o v i d e s a s u n d e r : - “ I n a c a s e w h e r e s t a y o f d e m a n d i s g r a n t e d b y t h e a s s e s s i n g o f f i c e r o n p a y m e n t o f 2 0 % o f t h e d i s p u t e d d e m a n d a n d t h e a s s e s s e e i s s t i l l a g g r i e v e d , h e m a y , a p p r o a c h t h e j u r i s d i c t i o n a l a d m i n i s t r a t i v e P r . C I T / C I T f o r r e v i e w o f t h e d e c i s i o n o f t h e a s s e s s i n g o f f i c e r . ” I n v i e w o f t h e a b o v e , y o u a r e r e q u e s t e d t o a p p r o a c h t h e P r . C I T ( C e n t r a l ) , A h m e d a b a d f o r a r e v i e w o f t h e d e c i s i o n o f t h e A s s e s s i n g O f f i c e r . 3 Y o u r p e t i t i o n d a t e d 1 6 . 1 1 . 2 0 2 1 a c c o r d i n g l y s t a n d s d i s p o s e d o f f . ” 9 T h u s , i t a p p e a r s t h a t t h e w r i t a p p l i c a n t w e n t b e f o r e a n a u t h o r i t y p r a y i n g f o r s t a y w h o c o u l d b e s a i d t o b e h a v i n g n o j u r i s d i c t i o n t o s t a y t h e d e m a n d o f t h e t o t a l l i a b i l i t y a s s e s s e d . 1 0 I n s u c h c i r c u m s t a n c e s r e f e r r e d t o a b o v e , t h e w r i t a p p l i c a n t c a m e b e f o r e t h i s C o u r t w i t h t h e p r e s e n t w r i t a p p l i c a t i o n s . 1 1 Wh e n t h i s w r i t a p p l i c a t i o n w a s t a k e n u p f o r h e a r i n g f o r t h e f i r s t Page 4 of 7 C/SCA/18459/2021 ORDER DATED: 07/02/2022 t i m e , a n a r g u m e n t w a s c a n v a s s e d b e f o r e u s t h a t t h e c a s e i s o n e o f a h i g h p i t c h e d a s s e s s m e n t , a n d i n s u c h c i r c u m s t a n c e s , a t l e a s t , t i l l t h e p o i n t o f t i m e t h e C I T ( A ) d e c i d e s t h e a p p e a l s , t h e d e m a n d o r t h e r e c o v e r y s h o u l d b e s t a y e d . T h e l e a r n e d c o u n s e l a p p e a r i n g f o r t h e w r i t a p p l i c a n t a l s o p o i n t e d o u t t h e f i n a n c i a l h a r d s h i p s t h a t t h e w r i t a p p l i c a n t m a y h a v e t o f a c e i f h e i s t o d e p o s i t 2 0 % o f t h e t o t a l d e m a n d f o r g e t t i n g t h e r e c o v e r y s t a y e d . 1 2 T h i s C o u r t v i d e o r d e r d a t e d 1 7 t h J a n u a r y 2 0 2 2 i s s u e d n o t i c e a n d a l s o p a s s e d a n a d - i n t e r i m o r d e r i n t e r m s o f p a r a 8 ( F ) . 1 3 T o d a y , w h e n t h e m a t t e r w a s t a k e n u p f o r f u r t h e r h e a r i n g , Mr . M. R . B h a t t , t h e l e a r n e d S e n i o r C o u n s e l a p p e a r e d f o r t h e R e v e n u e p o i n t e d o u t t h a t i n t h e a p p e a l s f i l e d b y t h e w r i t a p p l i c a n t b e f o r e t h e C I T ( A ) u n d e r S e c t i o n 2 4 6 A o f t h e A c t , i n t e r i m a p p l i c a t i o n s h a v e a l s o b e e n f i l e d r e q u e s t i n g t h e C I T ( A ) t o s t a y t h e d e m a n d o r r e c o v e r y . 1 4 I n a v e r y r e c e n t p r o n o u n c e m e n t b y t h i s v e r y B e n c h i n t h e c a s e o f H a r s h D i p a k S h a h v s . U n i o n o f I n d i a [ S p e c i a l C i v i l A p p l i c a t i o n N o . 1 9 8 0 4 o f 2 0 2 1 d e c i d e d o n 4 t h J a n u a r y 2 0 2 2 ] , t h i s C o u r t t o o k t h e v i e w t h a t t h e P r i n c i p a l C o m m i s s i o n e r , u n d o u b t e d l y , h a s t h e p o w e r a n d t h e j u r i s d i c t i o n t o s t a y t h e d e m a n d o r r e c o v e r y u n d e r S u b - s e c t i o n ( 6 ) o f S e c t i o n 2 2 0 o f t h e A c t , b u t w h i l e s a y i n g s o , t h i s C o u r t a l s o t o o k t h e v i e w t h a t t h e C I T ( A ) , b e i n g a n a p p e l l a t e a u t h o r i t y , a l s o h a s t h e i n h e r e n t p o w e r t o s t a y t h e r e c o v e r y o r d e m a n d p e n d i n g t h e f i n a l d i s p o s a l o f t h e a p p e a l . We q u o t e t h e r e l e v a n t o b s e r v a t i o n s i n t h i s r e g a r d s a s u n d e r : “ 5 0 . S o f a r a s t h e o t h e r t w o c o n n e c t e d w r i t a p p l i c a t i o n s a r e c o n c e r n e d , w e d e c l i n e t o i n t e r f e r e h a v i n g r e g a r d t o t h e q u a n t u m o f t h e a m o u n t i n v o l v e d i n b o t h t h e m a t t e r s . H o w e v e r , w e l e a v e i t o p e n f o r t h e w r i t a p p l i c a n t s o f b o t h t h e s a i d w r i t a p p l i c a t i o n s t o f i l e a n a p p r o p r i a t e a p p l i c a t i o n s e e k i n g a p p r o p r i a t e r e l i e f b e f o r e t h e F i r s t A p p e l l a t e Page 5 of 7 C/SCA/18459/2021 ORDER DATED: 07/02/2022 A u t h o r i t y , i . e , t h e C I T ( A p p e a l s ) . We a r e s a y i n g s o b e c a u s e s u c h p o w e r s t o g r a n t s t a y c a n b e i m p l i e d a s i n h e r e n t p o w e r o f t h e F i r s t A p p e l l a t e A u t h o r i t y . T h e p o w e r s o f t h e A p p e l l a t e A u t h o r i t i e s a r e i n d i s p u t a b l y c o n c u r r e n t a n d c o - e x t e n s i v e w i t h t h a t o f t h e A s s e s s i n g A u t h o r i t y b u t w i d e r a n d s u p e r i o r i n n a t u r e . S e c t i o n 2 5 1 o f t h e A c t c l e a r l y s t i p u l a t e s t h a t i n d i s p o s i n g o f a n a p p e a l , t h e C I T ( A p p e a l s ) c a n c o n f i r m , r e d u c e , e n h a n c e o r a n n u l t h e a s s e s s m e n t . S e c t i o n 2 5 1 ( 1 ) ( c ) o f t h e A c t f u r t h e r p r o v i d e s t h a t i n o t h e r c a s e s , h e m a y p a s s s u c h o r d e r s i n a p p e a l a s h e t h i n k s f i t . T h e s e w o r d s h a r m o n i o u s l y r e a d , d e f i n i t e l y m e a n t h a t p o w e r s o f a p p e l l a t e a u t h o r i t i e s u n d e r t h e A c t a r e w i d e e n o u g h . S u c h p o w e r s c o u l d n o t b e i n t e n d e d t o b e d r a i n e d o u t o r r e n d e r e d m e a n i n g l e s s , i f t h e p o w e r t o g r a n t s t a y a g a i n s t t h e r e c o v e r y o f d i s p u t e d d e m a n d i s t o b e t a k e n a w a y f r o m t h e f i r s t a p p e l l a t e a u t h o r i t y . S u c h i m p l i e d , n e c e s s a r y a n d i n h e r e n t p o w e r m u s t n e c e s s a r i l y b e r e a d i n t o t h e s e p r o v i s i o n s c o n f e r r i n g t h e p o w e r s u p o n t h e a p p e l l a t e a u t h o r i t y t o m o d i f y t h e i m p u g n e d a s s e s s m e n t o r d e r i n a n y m a n n e r . I n s p e c i f i c t e r m s , t h e f i r s t a p p e l l a t e a u t h o r i t y c a n e v e n e n h a n c e t h e t a x a b l e i n c o m e , w h i l e h e h a s t h e p o w e r t o r e d u c e o r c o m p l e t e l y s e t a t n a u g h t t h e a s s e s s m e n t . T h e w o r d s \" a s h e t h i n k s f i t \" i n S e c t i o n 2 5 1 ( 1 ) ( C ) a r e n o t r e d u n d a n t , a s n o s u c h r e d u n d a n c y c a n b e a t t r i b u t e d t o t h e P a r l i a m e n t . T h e r e f o r e , m e r e a b s e n c e o f w o r d s \" p o w e r t o g r a n t s t a y \" i n S e c t i o n 2 5 1 o f t h e A c t c a n n o t m e a n t h a t s u c h p o w e r s a r e s p e c i f i c a l l y e x c l u d e d f r o m t h e j u r i s d i c t i o n o f t h e f i r s t a p p e l l a t e a u t h o r i t y . [ S e e Ma h e s h w a r i A g r o I n d u s t r i e s v s . U n i o n o f I n d i a , ( 2 0 1 2 ) t a x m a n n . c o m 6 8 ( R a j . ) ] ” 1 5 We a r e o f t h e v i e w t h a t n o u s e f u l p u r p o s e w o u l d b e s e r v e d b y a d j u d i c a t i n g t h i s w r i t a p p l i c a t i o n o n m e r i t s b e c a u s e w e w a n t t h e C I T ( A ) t o l o o k i n t o t h e i n t e r i m a p p l i c a t i o n s f i l e d b y t h e w r i t a p p l i c a n t a n d t a k e a n a p p r o p r i a t e d e c i s i o n w h e t h e r a n y c a s e h a s b e e n m a d e o u t f o r s t a y o f t h e d e m a n d o r r e c o v e r y p e n d i n g t h e f i n a l d i s p o s a l o f t h e a p p e a l s . 1 6 A l l t h e t h r e e w r i t a p p l i c a t i o n s a r e d i s p o s e d o f w i t h a d i r e c t i o n t o t h e C I T ( A ) t o t a k e u p a l l t h e i n t e r i m a p p l i c a t i o n s f i l e d b y t h e w r i t a p p l i c a n t s a n d p a s s a n a p p r o p r i a t e o r d e r i n a c c o r d a n c e w i t h l a w . T i l l t h e C I T ( A ) d e c i d e s s u c h a p p l i c a t i o n s , t h e i n t e r i m o r d e r p a s s e d b y t h i s C o u r t s h a l l c o n t i n u e . We m a y o n l y o b s e r v e t h a t w h i l e d e c i d i n g s u c h a p p l i c a t i o n s , t h e C I T ( A ) s h a l l k e e p i n m i n d t h e p r i n c i p l e s o f l a w e x p l a i n e d b y t h i s C o u r t i n t h e c a s e o f H a r s h D i p a k S h a h ( s u p r a ) . Page 6 of 7 C/SCA/18459/2021 ORDER DATED: 07/02/2022 1 7 Wi t h t h e a f o r e s a i d , a l l t h e t h r e e w r i t a p p l i c a t i o n s s t a n d d i s p o s e d o f . (J. B. PARDIWALA, J) (NISHA M. THAKORE,J) CHANDRESH Page 7 of 7 "