S.K.GUPTA,J. - (1.) WRIT petition no. 32 of 2005 has been filed interalia for the following reliefs:- "(i) That a suitable writ, order or direction be issued quashing the notices dated 15.12.2003, for reassessment under Section 147 of Income Tax Act, 1961 for the assessment years 2001-02 and 2002-03, both under Section 148 of Income Tax Act, 1961; (ii) That a suitable writ, order or direction in the nature of mandamus or prohibition be issued restraining or prohibiting the Income Tax Officer, Ghaziabad, respondent from passing any reassessment order in pursuance of the notices dated 15.12.2003 both under the Income Tax Act, 1961;
(2.) WRIT petition no. 31 of 2005 has been filed interalia for the following relief:- "(i) That a suitable writ, order or direction be issued quashing the notices dated 8.1.2004, for reassessment under Section 147 of Income Tax Act, 1961 for the assessment years 2001-02 and 2002-03, both under Section 148 of Income Tax Act, 1961; (ii) That a suitable writ, order or direction in the nature of mandamus or prohibition be issued restraining or prohibiting the Income Tax Officer, Ghaziabad, respondent from passing any reassessment order in pursuance of the notices dated 8.1.2004 both under the Income Tax Act, 1961;" In these writ petitions similar questions of fact and law are involved and with the consent of the parties they are taken up together and are being disposed of by a common judgment and order.
(3.) THESE writ petitions relate to the assessment year 2001-02 and 2002-03.;