INDIRA BANERJEE, J. - (1.) IN these writ petitions the petitioner has inter alia challenged notices of reassessment issued to the petitioner under section 148 of the Income Tax Act, 1961, hereinafter referred to as the "IT Act', for the assessment years 1999-2000 to 2005-2006.
(2.) THE issues involved in all the writ petitions being more or less similar, the writ petitions were heard together, and are being disposed of by this common judgment and order. The petitioner is the owner of house properties at 50, Chowringhee Road, Kolkata and 13, Park Street, Kolkata, which are hereinafter referred to as 'the Chowringhee Property' and 'the Park Street Property' respectively.
(3.) BOTH the Chowringhee property and the Park Street property yield rental income and as such the petitioner is assessed to Income Tax, her Permanent Account Number being ADNPG2470J.;