(1.) As common question of law and facts arise in this group of petitions, they are heard, decided and disposed of by this common judgement and order.
(2.) Special Civil Application No. 1623 of 2015 : By way of Special Civil Application No.1623 of 2015 under Article 226 of the Constitution of India, the petitioner - assessee M/s.Tata Teleservices has prayed for the following reliefs :-
(3.) Thus, in all these petitions, the respective petitioners - assessee have challenged the notices issued under section 201(1) of the Act on the ground that the said notices are barred by proviso to section 201(3) of the Act, as the same are issued at different time after expiry of two years from the end of the financial year in which the Statement is filed for the said years.