CITY CORPORATION LIMITED THROUGH ITS DIRECTOR MR. ANIRUDDHA P. DESHPANDE vs ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE 1-1, PUNE

wp.6076-2023 & ors.docx 1. ASSISTANT COMMISSIONER OF ] INCOME TAX CIRCLE 1(1), PUNE, ] Address: PMT Building, ] Shankar Seth Road, ] Pune – 411037 ] 2. PRINCIPAL CHIEF COMMISSIONER ] OF INCOME TAX, ] 2nd Floor Ayakar Bhawan, 12, ] Sadhuvaswani Chowk, ] Pune – 411001 ] wp.6076-2023 & ors.docx 3. UNION OF INDIA, ] through the Ministry of Finance, ] Department of Revenue, ] Room No.46, North Block, ] New Delhi – 110 001 ] …Respondents __________________________________________________________ A PPEARANCES - Mr Sham Walve, a/w Mr Sanket S. Bora, Ms Vidhi Punmiya, Mr Bhavik Chheda, i/b. SPCM Legal, for the Petitioner in all Petitions. Mr Suresh Kumar, for the Respondents in all Petitions. __________________________________________________________ CORAM : M.S.Sonak & Jitendra Jain, JJ. RESERVED ON : 28 January 2025 PRONOUNCED ON : 29 January 2025 JUDGMENT (Per MS Sonak J):- 1. Heard learned counsel for the parties. 2. Rule in each of these Petitions. The rule is made returnable immediately at the request of and with the consent of learned counsel for the parties. 3. The learned counsel for the parties agree that all these Petitions can be disposed by a common order since they involve sub