JUDGMENT :

Deepak Roshan, J.

Since all these appeals involve common question of law as such all were heard together and being disposed of by this common order.

2. In W.P.(T) No.3383/2023 the petitioner has made following relief:-

(a) For the issuance of an appropriate writ, order or direction in the nature of certiorari for quashing of the notice bearing DIN No.ITBA/AST/S/148_1/2022-23/1051356711(1) dated 27th of March 2023 (Annexure-1) as the same is barred by limitation as prescribed under Section 149 of the Income Tax Act, 1961.

(b) For the issuance of an appropriate writ, order or direction to stay the operation of the notice bearing DIN No.ITBA/AST/S/148_1/2022-23/1051356711(1) dated 27th of March 2023 (Annexure-1) till the pendency of the writ petition.

In W.P.(T) No.3397/2023 the petitioner has made following relief:-

(a) For the issuance of an appropriate writ, order or direction in the nature of certiorari for quashing of the notice bearing DIN No.ITBA/AST/S/148_1/2022-23/1051356668(1) dated 27th of March 2023 (Annexure-1) as the same is barred by limitation as prescribed under Section 149 of the Income Tax Act, 1961.

(b) For the issuance of an appropriate writ, order or direction