(i) Writ Appeal Nos.1991/2025, 1994/2025,
1996/2025 and 2021/2025 are
dismissed.
(ii) Writ Appeal Nos.1995/2025, 1977/2025,
1980/2025, 1982/2025, 2003/2025 and
2023/2025 are allowed.
(iii) The orders of the learned Single Judge in
Writ Petition Nos.20219/2025,
20242/2025, 20220/2025, 20235/2025,
22032/2025 and 20212/2025 are hereby
set aside.
(iv) The penalty orders dated 28.03.2025
passed under Section 271DA of the
Income-tax Act, 1961, and the
consequential demands which were subject
matter of Writ Petition Nos.20219/2025,
20242/2025, 20220/2025, 20235/2025,
