1. Since common question of law and fact is involved in these writ petitions, they are heard together and are being disposed of by this common order.

(For the sake of convenience, W.P.(T) No.327/2017 is taken as a lead case.)

2. The petitioners in this batch of writ petitions questioned the order dated 2-8-2017 passed by the Assistant Commissioner of Income Tax, Raipur, called as a rebuttal order to the objections raised against reopening of the case under Section 147 of the Income Tax Act, 1961 (for short, 'the IT Act') stating inter alia that the petitioners were assessed for the assessment year 2010-11 and regular assessment order was passed on 12-3-2013 and first time, they were served with notice dated 18-7-2017 under Section 142(1) of the IT Act on 21-7-2017. After receipt of notice, the petitioners moved an application pointing out defects in the re-assessment proceeding and sought reasons to believe recorded under Section 147 read with Section 148 of the IT Act. After receipt of the said application, the Assistant Commissioner of Income Tax/Assessing Officer passed impugned order rejecting the application. Questioning legality, validity and correctness of the said orde