Amitava Roy J.

1. This batch of petitions register a challenge to the notices issued under Section 148 of the Income Tax Act, 1961 (hereafter referred to as the Act), purportedly initiating a proceeding/action under Section 147 thereof on the ground that the income of the assessees/writ petitioners as computed therein had escaped assessment for the different assessment years mentioned therein. The notices though are differently dated and relatable to varying assessment years, a substantial homogeneity in the contextual background being evident and common questions of law having been raised, the petitions deserve to be disposed of by this common judgment and order.

2. I have heard Mr. R.P. Agarwalla, senior advocate assisted by Mr. R.L. Jain, advocate, for the petitioners in W.P. (C) No. 1163, 1258, 1259, 1260 & 6630 of 2003 and Mr. G.K. Joshi, senior advocate assisted by Mr. R.K. Joshi and Ms. U. Chakrabarty, advocates for the petitioners in W.P. (C) No. 4102, 4103 & 4111 of 2003. Mr. U. Bhuyan, learned standing counsel, Income Tax Department represented the Revenue.

3. The pleaded facts in W.P. (C) No. 1163 of 2003 would be adequately illustrative of the factual premises. The