JUDGMENT :

N.V. ANJARIA, J.

1. All these Special Civil Applications seeking to challenge the notices issued for re-opening of the assessment for the assessment years concerned under Section 148 and the orders passed under Section 148A(d) of the Income Tax Act, 1961.

1.1 The petitions involve similar facts and identical issues, therefore, they were heard together to be treated for disposal by this common judgment and order. 1.2 In the facts and circumstances of the case, having regard to the issues involved and with consent and request of learned advocates for the parties, all these Special Civil Applications were taken up for final consideration today.

2. Rule returnable in each of the Special Civil Applications forthwith. Learned advocate Mr. Varun K. Patel with learned advocate Mr.Dev Patel for the respondent Revenue and learned advocate Mr.Nikunt Raval with learned advocate Ms.Kalpana Raval for the respondent in respective matter, waives service of Rule in all.

2.1 Heard learned advocate Mr.Hardik Vora for the petitioners and learned advocate for the respondent.

3. In the present