CHETAN SABHARWAL Vs. ASSISTANT COMMISSIONER OF INCOME TAX

JUDGEMENT

(1.) These four writ petition arise out of a common set of facts and seek similar reliefs pertaining to the reopening of assessments earlier made for the Assessment Years (AY) 2008-09 and 2009-10 under Sections 147/148 of the Income Tax Act, 1961 (Act). They are accordingly being disposed of by this common judgment.

(2.) Mr. Chetan Sabharwal has filed two writ petitions - W.P. (C) No.10898/2015 which challenges the notice dated 31st March, 2015 issued by the Respondent/Assistant Commissioner of Income Tax (ACIT) under Section 148 of the Act seeking to reopen the assessment for AY 2008-09 and the consequential order dated 24th September, 2015 disposing of its objections and W.P. (C) No. 10897/2015 which challenges an identical notice and the order disposing of its objections for the AY 2009-10.

(3.) Mr. Nitin Sabharwal, the brother of Mr. Chetan Sabharwal, has filed the other two writ petitions. While W.P.(C) 11220/2015 challenges notice dated 31st March, 2015 issued under Section 148 of the Act and the order dated 24th September, 2015 passed by the Respondent ACIT disposing of the objections for AY 2008-09, W.P.(C) No. 11215/2015 seeks similar relief qua the notice and order of the same dates for AY 2009-10.