Barin Ghosh, J. - (1.) These writ petitions were heard analogously inasmuch as the facts relating thereto and law applicable in relation to the same are almost identical. The subject-matter of challenge in C.O. No. 4959(W) of 1989 is the notice dated March 28, 1989, issued under Section 148 of the Income-tax Act, 1961 (hereinafter referred to as "the said Act"), for the purpose of reopening the assessment for the assessment year 1981-82.
(2.) In C. O. No. 4960(W) of 1989 the subject matter of challenge is a similar notice dated March 28, 1969, for reopening the assessment for the assessment year 1980-81.
(3.) In C. O. No. 4961(W) of 1989 the subject matter of challenge is a similar notice also dated March 28, 1989, for reopening the assessment for the assessment year 1973-74.;