S.J. Mukhopadhaya, A.C.J.

1. These writ petitions having been preferred by same petitioner M/s Voltas Limited and common question of law being involved, they were heard together and are being disposed of by this common judgment.

2. Four of the writ petitions relate to the assessment years 1985-86 to 1988-89, wherein, the petitioner has exhausted all its statutory remedies, such as, appeal, review and revision but being unsuccessful and aggrieved, has preferred these writ petitions. The case numbers and their respective assessment year are as follows: Case No. Assessment year W.P.(T)No. 482/05 1985-86

W.P.(T)No. 467/05 1986-87

W.P.(T)No. 493/05 1987-88

W.P.(T)No. 466/05 1988-89

Other three writ petitions relate to the assessment years 1990-91 to 1992-93. The petitioner has challenged the orders of remand, as made by the appellate authority on the ground of limitation. Case numbers of these three writ petitions and their respective assessment year are as follows:

Case No. Assessment Year W.P.(T)No. 358/05 1990-91

W.P.(T)No. 542/05 1991-92

W.P.(T)No. 533/05 1992-93

3. The petitioner, a Company registered under the Indian Companies Act, 1913, is engaged in execution of works contract, relat