- (1.) Since in all these four writ petitions, similar controversy is involved, therefore, these writ petitions are being decided by this one and common judgment.
(2.) By means of these petitions, the petitioner is challenging the validity of the notices, all dated 8.7.2009, under Section 148, read with Section 147 of the Income Tax Act, 1961 (hereinafter referred to as the Act) for the assessment years 2003-04, 2004-05, 2005-06 and 2006-07 and the proceedings initiated in pursuance thereof.
(3.) Writ Petition No. 48 of 2010 relates to the assessment year 2003-04, Writ petition No. 47 of 2010, relates to the assessment year 2004-2005, Writ Petition No. 49 of 2010, relates to the assessment year 2005-06 and Writ Petition No. 50 of 2010 relates to the assessment year 2006-07. Writ Petition No. 48 of 2010, relating to the Assessment Year 2003-04;