JUDGMENT :

Prayer: Writ Petition filed under Article 226 of the Constitution of India praying to Writ of Certiorari to challenge the impugned Assessment order passed by the Respondent in DIN:ITBA/AST/M/153C/2019-20/1023498867(1) under Section 143(3) read with Section 153C of the Income Tax Act, 1961 for the Assessment Year 2012-13 dated 30.12.2019 and to quash the same as illegal, unreasonable, arbitrary and contrary to law.

1. Heard Mr.Nithyesh Natraj, learned Counsel for the petitioner and Mr.A.P.Srinivas, learned Senior Standing Counsel for the respondents.

2. In this batch of writ petitions, the petitioner, an assessee on the file of the Deputy Commissioner of Income Tax, Central Circle 2 (1)/ respondent challenges six orders of assessment passed in terms of the provisions of the Income Tax Act, 1961 (in short ‘Act’). The years in question are 2012-13, 2013-14, 2014-15, 2015- 16, 2016-17 and 2017-18. For the purposes of argument and since the facts involved are slightly different, the learned counsel for the petitioner splits the impugned orders into two batches, 2012-13, 2014-15 and 2017-18 being batch I and 2015-16, 2016-17 being batch II.

3. The admitted facts in common to both