Rajes Kumar, J. - (1.) BY means of the present writ petitions, the Petitioners are seeking a writ of certiorari quashing the notice dt. 28th March, 2005 issued by Respondent No. 3 for the asst. yrs. 1998 -99 and 2000 -01 under Section of the IT Act (hereinafter referred to as the "Act"); notice dt. 3rd March, 2006 issued by Respondent No. 3 for the asst. yr. 1999 -2000 under Section of the Act; and the notice dt. 13th May, 2004 issued under Sections r/w Section of the Act by the Asstt. CIT, Central Circle Meerut, Ghaziabad.
(2.) SINCE all the writ petitions raise common dispute, they are being decided together. It appears that the Petitioners are the Income Tax Assessees and were under the jurisdiction of the Asstt. CIT, Central Circle, Noida. It appears that search and seizures were made on 19th March, 2002 at the premises of Dr. Sharad B. Sahai and Dr. (Mrs.) Anita Sahai. After the search the CIT, Ghaziabad, vide order dt. 3rd Sept., 2002, passed the order under Section of the Act and transferred the cases of the Petitioners from Asstt. CIT, Central Circle, Noida to Dy. CIT, Central Circle, Meerut. The Petitioners filed Writ Petn. Nos. 3004 of 2002 and 3005 of 2002 challenging the validity of warrant of authorization under Section of the Act and initiation of the block assessment proceeding under Section of the Act. It also appears that during the course of arguments an additional point has been raised challenging the transfer of the case from Noida to Meerut. A Division Bench of this Court vide order dt. 6th Feb., 2004 [reported as Dr. (Mrs.) Anita Sahai v. Director of IT (Inv.) and Ors. : (2004) 189 CTR (All) 79 allowed the writ petition, quashed the warrant of authorization and all the proceedings subsequent thereto. In the order, it has been observed that "it is not necessary for us in the circumstances to decide the additional point raised by the Petitioners challenging the transfer of the case from Noida to Meerut". Therefore, it is apparent that the issue relating to transfer of case has neither been adjudicated nor the order passed under Section of the Act by the CIT, Ghaziabad has been set aside.
(3.) NOW Asstt. CIT, Central Circle, Meerut has issued notices under Section of the Act for the asst. yrs. 1998 -99, 1999 -2000 and 2000 -01 and notices under Section r/w Section of the Act which are being challenged.;