JUDGMENT :

M.R. Shah, J.

1. Feeling aggrieved and dissatisfied with the impugned judgment and order dated 29.03.2017 passed by the High Court of Judicature at Allahabad, Lucknow Bench Lucknow, by which the Division Bench of the High Court has dismissed the Writ Petition No. 4858 of 2008 preferred by the appellants herein, the original writ petitioners have preferred the present Appeals. The subsequent order passed by the High Court dismissing the review application is also the subject-matter of the present Appeals.

2. The facts leading to the present Appeals in a nut shell are as under:

i) That a search was conducted under Section 132 of the Income Tax, Act, 1961 (for short “the Act”) on the business premises as well as the residence of the partners.

ii) Notices under Section 153A were issued to all the appellants for the Assessment Years 1998-1999 to 2004-2005.

iii) The return of income was filed by the appellants under Section 153A of the Act for the aforesaid Assessment Years.

iv) An application under Section 245C(1) of the Act was filed by the appellants before the Income Tax Sett