BADAR DURREZ AHMED, J.

1. These writ petitions are taken up together as they involve common questions. The writ petition being W.P.(C) No. 12870/2009 relates to the assessment year 2002-03 and W.P. (C) 12856/2009 pertains to the assessment year 2003-04. In both these writ petitions, the challenge is to the notices under Section 148 of the Income Tax Act, 1961 (hereinafter referred to as ‘the said Act’) as also to the orders disposing the objections. The section 148 notice was issued on 10.12.2008 in respect of assessment year 2002-03 and on 22.09.2008 in respect of assessment year 2003-04. The orders disposing the objections both dated 11.09.2009 in respect of both the assessment years were passed by the Dy. Assistant Director, Department of Income Tax rejecting the objections. Being aggrieved thereby, the present writ petitions have been filed.

2. The facts and circumstances are virtually identical in respect of both the assessment years and, therefore, we shall be referring to the facts of the assessment year 2002-03. In respect of this year, the original assessment under Section 143(3) was completed on 28.03.2005. More than 4 years from the end of the said assessment ye