The writ petition WP No.1143 of 2003 is filed challenging the notice issued by the Authorities Competent under Section 148 of the Income Tax Act, for reopening of the assessment year 1996-1997 and WP No.1144 of 2003 is filed challenging the notice issued by the Authorities Competent under Section 148 of the Income Tax Act, for reopening of the assessment year 1995-1996.

2. Both the abovesaid writ petitions viz., WP Nos.1143 and 1144 of 2003 were filed challenging the notices issued by the Assessing Officer under Section 148 of the Act, for the purpose of reopening the assessments which were already finalised for the assessment years 1995-1996 and 1996-1997.

3. The third writ petition viz., WP No.7623 of 2002 is filed by the same writ petitioner with a prayer to forbear the first and second respondents from making an assessment on the petitioner under Chapter XIV-B of the Income Tax Act for the Block Period 1987-1988 to 1997-1998 pursuant to the notice issued under Section 158-BC of the Income Tax Act (hereinafter referred to as the 'Act'), by the second respondent on 8th October 2001.

4. The learned counsel for the writ petitioner advanced his arguments, by commencing the in