Nirmaljit Kaur, J. - (1.) All the above mentioned writ petitions shall stand decided by this common order as the issue involved is identical.
(2.) For convenience, the facts are being taken from S.B. Civil Writ Petition No. 5053/2013.
(3.) By way of present writ petition, the petitioner is seeking quashing of the Notice dated 28.03.2012 issued by the respondent No. 1 under Section 148 of the Income Tax Act, 1961 and the proceedings pursuant thereto, including and particularly Order dated 28.03.2013 passed by the respondent No. 1 under Section 147/143(3) of the Income Tax Act, 1961 reassessing the income of the petitioner.;