(1.) As common question of law and facts arise in this group of petitions, however with respect to different assessment years, all these petitions are decided and disposed of by this common judgment and order. In all these petitions under Article 226 of the Constitution of India, common petitioner - assessee has prayed for an appropriate writ, direction and order to quash and set aside the impugned notice under Section 148 of the Income-tax Act, 1961 (hereinafter referred to as the "Act") to reopen the assessment for Assessment Years 2007-08, 2008-09, 2009-10 and 2010-11.
(2.) The facts leading to the present Special Civil Applications in nutshell are as under:
(3.) Shri J.P. Shah, learned advocate for the petitioner-assessee has vehemently submitted that as such the impugned notices under Section 148 of the Act are absolutely illegal, invalid and unjustifiable.