M.R. Shah, J.

1.00. As common question of law and facts arise in this group of petitions, they are heard, decided and disposed of by this common judgement and order.

2.00. Special Civil Application No. 1623 of 2015 :

"By way of Special Civil Application No. 1623 of 2015 under Article 226 of the Constitution of India, the petitioner -assessee M/s. Tata Teleservices has prayed for the following reliefs:--

(A) Your Lordships may be pleased to declare the impugned Summons dated 9/12/2014, impugned Notices dated 18/12/2014 and impugned Letters dated 18/12/2014, 29/12/2014 and 12/1/2015 issued by the respondent No. 2 are barred by limitation and be pleased to strike down the same as being wholly without jurisdiction;

(B) Your Lordships may be pleased to issue a writ, order or directions in the nature of certiorari or any other writ, order or direction of like nature, to call for, examine the records in relation to and quash the impugned Summons dated 9/12.2014, impugned Notices dated 18/12/2014 and impugned Letters dated 18/12/2014, 29/12/2014 and 12/1/2015 issued by Respondent No. 2 at Annexure "A" colly.;

(C) Your Lordships may be pleased to issue a Writ of Mandamus, or a Writ in t