S. Muralidhar, J.

1. These fifteen writ petitions arise out of a similar set of facts concerning the notices issued to each of the Petitioners under Section 153C of the Income Tax Act, 1961 (‘Act’).

2. Six of the writ petitions viz., W.P. (C) Nos. 2227, 2228, 525, 2229, 2246 and 527 of 2015 by Ganpati Fincap Services Pvt. Ltd. (hereafter 'Ganpati') and six writ petitions viz., W.P. (C) Nos. 2247, 2221, 2248, 529, 2245 and 2220 of 2015 by Shushre Securities Pvt. Ltd. (hereafter 'Shushre') concern Assessment Years (AYs) 2004-05, 2005-06, 2006-07, 2007-08, 2008-09 and 2009-10 respectively. Three writ petitions viz., W.P. (C) Nos. 2224, 2225, 2226 by Shrey Infradevelopers Pvt. Ltd. (hereafter 'Shrey') concern AYs 2007-08, 2008-09 and 2009-10 respectively.

Background facts in the Ganpati cases

3. The background facts in each set of petitions are more or less similar. On 26th March, 2010 a search and seizure operation under Section 132 of the Act along with a survey operation under Section 133A of the Act were undertaken at various residential and business premises of Aseem Kumar Gupta and his associated Group including Raj Kumar Chawla and Anju Chawla. There were two search parties.