Judgment :-

(Prayer: WP No.13425 of 2018 is filed under Article 226 of the Constitution of India, praying for the issuance of a Writ of Certiorari, calling for the records on the file of the respondent in notice under Section 148 in Notice No.ITBA/AST/S/148/2017-18/1009607803(1) in PAN.No.ABSPT8049H for AY 2011-2012, dated 31.03.2018, issued on 02.04.2018 and received on 04.04.2018 by Speed Post and quash the same as illegal and barred by limitation.

WP No.13431 of 2018 is filed under Article 226 of the Constitution of India, praying for the issuance of a Writ of Certiorari, calling for the records on the file of the respondent in notice under Section 148 in Notice No.ITBA/AST/S/148/2017-18/1009570255(1) in PAN.No.AAZPG3706E for AY 2011-2012 dated 30.03.2018, issued on 02.04.2018 and received on 03.04.2018 by Speed Post and quash the same as illegal and barred by limitation.

WP No.13432 of 2018 is filed under Article 226 of the Constitution of India, praying for the issuance of a Writ of Certiorari, calling for the records on the file of the respondent in notice under Section 148 in Notice No.ITBA/AST/S/148/2017-18/1009575753(1) in PAN.No.ABTPT0016D for AY 2011-2012 dated 30.03.2018,