SUMIT PASSI Vs. ASSISTANT COMMISSIONER OF INCOME TAX

JUDGEMENT

(1.) This order shall dispose of CWP Nos.13605, 13607, 13609, 13618, 13624, 13641, 13645, 13666, 13667, 13668, 13683 of 2015 as not only an identical question of law is involved but the parties are also the same and the impugned notices/orders too are similarly-worded except for the Assessment Years.

(2.) The petitioners (Sumit Passi and Sachit Passi, sons of Vijay Passi, the Assessees) are owners of plot No.125, Industrial Area-I, Chandigarh. They are also partners in the firm M/s Krishna Automobiles having 50% of the share each.

(3.) The petitioners were served with notices under Section 148 of the Income Tax Act, 1961 (in short, 'the Act') as the Assessing Authority had reasons to believe that their income chargeable to tax for the Assessment Years 2005-06 to 2013-14 escaped assessment within the meaning of Section 147 of the Act. Their objections to the re-opening of assessment have also been turned down. The notices as well as the orders disposing of their objections in respect of each Assessment Year are under challenge in this bunch of writ petitions. The facts are being extracted from CWP No.13605 of 2015. The Revenue has filed its reply in CWP Nos.13609 & 13667 of 2015 which have been adopted in the connected cases as well.