B. KUBENDRAN Vs. DEPUTY COMMISSIONER OF INCOME TAX

JUDGEMENT

(1.) Heard Mr.Nithyesh Natraj, learned Counsel for the petitioner and Mr.A.P.Srinivas, learned Senior Standing Counsel for the respondents.

(2.) In this batch of writ petitions, the petitioner, an assessee on the file of the Deputy Commissioner of Income Tax, Central Circle 2 (1)/ respondent challenges six orders of assessment passed in terms of the provisions of the Income Tax Act, 1961 (in short 'Act'). The years in question are 2012-13, 2013-14, 2014-15, 2015-16, 2016-17 and 2017-18. For the purposes of argument and since the facts involved are slightly different, the learned counsel for the petitioner splits the impugned orders into two batches, 2012-13, 2014-15 and 2017-18 being batch I and 2015-16, 2016-17 being batch II.

(3.) The admitted facts in common to both sets of writ petitions are that a search was conducted in the premises of C.Vijayabaskar on 07.04.2017. All files relating to the searched entity as well as those associated to him were centralized on 24.09.2019. Notices under Section 153C were issued on 25.10.2019. Incidentally the petitioner points out that the impugned orders of assessment refer to a notice under Section 143(2) that is stated to have been issued on nil.12.2019.