DEBANGSU BASAK,J. - (1.) The two writ petitions are taken up for consideration analogously as they involve the same assessee. Similar issues are involved.
(2.) The authorities seek to re-open the assessment of the petitioner for the year 2011-2017. W.P. No. 14854 (W) of 2018 relates to the decision of the authorities to do so from the assessment years 2013 to 2017. W.P. No. 14856 (W) of 2018 relates to the decision for the other years.
(3.) The petitioner assails the decision of the authorities to re-open the assessment under section 148 of the Income Tax Act, 1961 on the ground of lack of jurisdictional facts existing for the authorities to assume jurisdiction under Section 148 of the Act of 1961 to reopen the assessment.;