PARMESHWARI TEA COMPANY Vs. STATE OF ASSAM

JUDGEMENT

(1.) Heard Dr. A. Todi, learned counsel for the petitioner. Also heard Mr. B. Gogoi, learned Additional Advocate General, Assam, appearing for the respondents.

(2.) As the above noted writ petitions arise out of the same transaction and give rise to similar questions of fact and law, they were taken up together for hearing and are being disposed of by this common order.

(3.) The challenge in the above noted writ petitions is to the Notice of Demand dtd. 7/10/2015 issued for the assessment years 2005-2006, 2006-2007 and 2007-2008, in pursuance to a common show-cause notice dt. 3/10/2015. In WP(C).No.6496/2015, the notice of demand dtd. 7/10/2015 issued for the year 2005-2006 is under challenge, in WP(C)No.6530/2015, the challenge is to the Notice of Demand dtd. 7/10/2015 issued for the Assessment Year 2006-2007. Similarly, in WP(C)No.6594/2015, the challenge is to the notice of Demand dtd. 7/10/2015 along with the assessment order dtd. 7/10/2015 for the assessment year 2007-2008.