Sudhir Agarwal, J. - (1.) - In both these writ petitions, assessments made by Deputy Commissioner, Commercial Tax, Sector-13, Noida (hereinafter referred to as the Assessing Officer) are under challenge on the ground that the same are wholly without jurisdiction and, therefore, a nullity.
(2.) In Writ Petition No. 657 of 2014, assessment relates to year 2011-12 while in connected Writ Petition No. 465 of 2016 it relates to Assessment Year 2012-13.
(3.) Facts are common, hence for the purpose of reference to pleadings, with the consent of learned counsel for the parties, Writ Petition No. 657 of 2015 is taken as leading case.;