(1.) Heard.
(2.) Rule. Rule made returnable forthwith. By consent of parties, all these writ petitions are taken up for final hearing.
(3.) In all these group of writ petitions, notices issued under Sec. 148 of the IT Act, 1961. (the Act for short) are challenged. By the said notices all dt. 30th March, 2006, the Revenue seeks to reopen the assessments for asst. yr. 1989-90 to asst. yr. 1999-2000.