ORDER :

1. Leave granted in all the Special Leave Petitions.

2. Since the facts involved in all these appeals are similar, we take Civil Appeal No. 7460 of 2013 @ S.L.P. (C) No. 3976 of 2010 as the lead case.

Civil Appeal No. 7460 of 2013 @ S.L.P. (C) No. 3976 of 2010:

3. This appeal by special leave is directed against the common judgment and order passed by the High Court of Kerala at Ernakulam in Writ Appeal No. 1854 of 2009 and other connected matters, dated 24.11.2009, whereby the Division Bench has dismissed the said Writ Appeals and Writ Petitions filed by the Appellant-Assessee(s) herein and upheld the judgments and orders of the learned Single Judge and notices issued under Section 133(6) of the Income Tax Act, 1961 (for short 'the Act'), respectively.

4. Since the Appellant-Assessee(s) herein are similarly placed societies registered under the Kerala Co-operative Societies Act engaged in banking business, for brevity and convenience of reference, we would confine the discussion to factual matrix in the lead case. The Appellant-Assessee before us is a Service Co-operative Rural Bank. The Income Tax Officer (CIB), Calicut issued a notice bearing F. No. ITO (CIB)/Clt/2008-09 to t