(1.) Heard learned counsel for the petitioners, Sri S.P. Singh, learned Additional Solicitor General of India assisted by Sri Krishna Agrawal and Sri Praveeen Kumar, learned counsel for the respondents in all the above-noted writ petitions.
(2.) These writ petitions have been filed praying to quash the notice under Sec. 148 of the Income Tax Act, 1961 (hereinafter referred to as 'the Act, 1961') and the reassessment orders passed under Sec. 147/148 of the Act, 1961.
(3.) Since common questions of law on similar set of facts are involved in this batch of writ petitions, therefore, with the consent of learned counsels for the parties, the Writ Tax No.554 of 2022 have been heard as a leading writ petition and facts of this case are being noted.