ORDER :

1. These two writ petitions involve identical questions of facts and law and hence the same are being decided by this common order.

2. The petitioners have approached this Court through these writ petitions for assailing the impugned proceedings under the Income Tax Act, whereby assessment made by the respondent authorities qua the petitioners were reopened and fresh final assessment orders dated 31.03.2022 (For assessment year 201314) (in D.B.C.W.P. No.6009/2022) and 24.03.2022 & 25.03.2022 (For assessment years 2016-17 and 2013-14 respectively) (in D.B.C.W.P. No.9307/2022) were passed allegedly without adhering to the principles of natural justice.

Facts in D.B.C.W.P. No.6009/2022

3. A notice under Section 148 of the Income Tax Act dated 31.03.2021 was issued by the respondent No.2-Income Tax Officer to the petitioner proposing to re-assess the income of the petitioner for the assessment year 2013-14. The petitioner filed reply dated 16.07.2021 to such notice claiming that there was no occasion to initiate the re-assessment proceedings. Another notice was issued to the petitioner by the respondent No.2 under Section 142 (1) of the Income Tax Act dated 23.11.2021 to show cause