S.M. Subramaniam, J.

The notice issued by the second respondent in proceedings dated 27.3.2015 under Section 148 of the Income Tax Act, 1961 (hereinafter referred to as the 'Act') and the consequential order dated 4.3.2016 passed by the first respondent, are under challenge in WP No.10257 of 2016.

2. WP No.44312 of 2016 is filed challenging the notice dated 30.3.2016 issued under Section 148 of the Income Tax Act in respect of the assessment year 2010-2011 and the consequential order dated 9.12.2016 and WP No.44313 of 2016 is filed challenging the notice dated 30.3.2016 issued under Section 148 of the Income Tax Act in respect of the assessment year 2011-2012 and the consequential order dated 9.12.2016.

3. In all these writ petitions the writ petitioner is M/s. South Asia FM Ltd., represented by its Authorised Signatory Mr. K.S. Rajesh. Thus, all the three writ petitions are filed challenging the notices issued under Section 148 of the Act in respect of the three different assessment years. Thus, the facts in respect of all the three writ petitions are common.

PLEADINGS OF THE PETITIONER AS WELL AS THE ARGUMENTS:

4. The impugned notices for reopening of the assessments are is