- (1.) Delay, if any, in filing and refiling the Special Leave Petitions is condoned.
(2.) Leave granted.
(3.) The issue that falls for our consideration and decision in all these appeals is: at what stage of the proceedings under Chapter XIV-B does the assessing authority require to record his satisfaction for issuing a notice under Section 158BD of the Income Tax Act, 1961 ('the Act' for short).;