ORDER :

By this common order, all these writ petitions are being disposed.

2. The petitioner has challenged these order passed by the Assistant Commissioner of Income Tax, Corporate Circle 1 and 2, Coimbatore under Section 179 of the Income Tax Act, 1961. Details of the impugned order are as under:-

3. These orders are challenged by the petitioner primarily on the ground that invocation of Section 179 of the Income Tax Act, 1961 was without jurisdiction in as much as the assessee in default in the respective cases of which the petitioner by directors/shareholders were not private limited companies.

4. In this connection, the learned counsel for the petitioner has placed reliance on the decision of the Hon'ble Supreme court in M. Rajamoni Amma Vs. DU