K.S.Paripoornan, J.

1. This batch of three connected cases are filed by the same assesses, a firm, carrying on contract business. Common questions arise for consideration in this batch of three cases. The respondent is the Revenue. In this batch of cases, the petitioners assessments for the years 1983-84, 1984-85 and 1985-86 are sought to be reopened by the issue of a notice under Sec. 148 read with Sec. 147 of the Income-tax Act, 1961. The previous years relevant for the assessment years ended on March 31, 1983, March 31, 1984, and March 31, 1985. The writ applications relating to these C. W. J. C. Nos. 7512 of 1992, 7511 of 1992 and 7510 of 1992, respectively. Stated briefly, the attack is against annexure-3 notice issued under Sec. 148 of the Income-tax Act as one issued illegally and without jurisdiction. The notice under Sec. 148 read with Sec. 147 of the Income-tax Act for the year 1983-84 (annexure-3 in C.WJ.C. No. 7512 of 1992) is dated March 21, 1991. Similar notice for the year 1984-85 (annexure-3 in C. W. J. C. No. 7511 of 1992) is dated March 26, 1992, and for the year 1985-86 the notice is dated March 26, 1992 (annexure-3 in C. W. J. C. No. 7510 of 1992).

2. Su