JUDGMENT :

SUDHANSHU DHULIA, J.

Heard Dr. Ankit Todi and Ms. P.S. Chakraborty, learned counsel for the appellant. Also heard Mr. S. Sarma, learned senior standing counsel, Income-tax, appearing for the respondents.

2. All these writ appeals have been filed by the writ appellant-petitioners. against a common judgment and order dated 25.9.201stpassed by the learned Single Judge in a batch of writ petitions, viz., WP(C) No. 33(K)/2019, WP(C) No. 34(K)/2019, WP(C) No. 35(K)/2019, ‘WP(C)’ No. 36(K)/2019, WP(C) No. 37(K)/2019, WP(C) No. 38(K)/2019 and WP(C) No. 39(K)/2019. In these writ petitions the petitioner in WP(C) No. 34(K)/2019 is a son of the petitioner in WP(C) No. 33(K)/2019. The petitioner in WP(C) No. 35(K)/2019 is also a son of the petitioner in WP(C) No. 33(K)/2019. The petitioner in WP(C) No. 36(K)/2019 and the petitioner in WP(C) No. 39(K)/2019 are the wife and the daughter respectively, of the petitioner in WP(C) No. 33(K)/2019. The petitioner in WP(C) No. 37(K)/2019 is a partnership firm, which is represented by one of its partners, who is the petitioner in WP(C) No. 35(K)/2019. The petitioner in WP(C) No. 38(K) is a private limited company, which is represented by one of