SIDDHI SURESHBHAI PANDYA Vs. INCOME TAX OFFICER, WARD

JUDGEMENT

(1.) All these Special Civil Applications seek to challenge the notices issued for re-opening of the assessment for the assessment years concerned under Sec. 148 and the orders passed under Sec. 148A(d) of the Income Tax Act, 1961.

(2.) Rule returnable in each of the Special Civil Applications forthwith. Learned advocate Ms. Kalpana Raval waives service of Rule in respective petition.

(3.) In the present petitions filed under Article 226 of the Constitution, the respective petitioners have called in question the notice issued by respondent-assessing officer under Sec. 148 of the Income Tax Act, 1961 seeking to reopen the assessment in respect of assessment year 2013-14 or assessment year 2014-15 as the case may be. Also challenged are the orders passed under Sec. 148A(d) of the Income Tax Act, 1961 (hereinafter referred to as "the Act").