JUDGMENT

B.N. MAHAPATRA, J. : All the above seven appeals have been filed by the appellant under Section 260-A of the Income Tax Act, 1961 (for short “I.T. Act, 1961”) challenging the common order dated 27.07.2009 passed by the Income Tax Appellate Tribu¬nal, Cuttack Bench, Cuttack (for short, ‘the I.T.A.T.’) in IT (SS) A Nos.39 to 45/CTK/2008 pertaining to assessment years 2000-2001 to 2006-2007.

2. All these appeals have been admitted by this Court on the following substantial questions of law.

(i) Whether in absence of warrant in the name of an assessee the search conducted in its premises is a valid search as contemplat¬ed under Section 132 of the I.T. Act, 1961 ?

(ii) Whether initiation of a valid search as contemplated under Section 132 of the I.T. Act, 1961 in case of a person is a pre-requisite to issue notice for making assessment/reassessment under Section 153 A of the I.T. Act, 1961 in respect of such person ?

(iii) Whether on the facts and circumstances of the case, the I.T.A.T. is justified in remanding the matter to the Commissioner of Income Tax (Appeal) to adjudicate on a question of law raised before it instead of deciding the issue itself ?

3. Since appellants are th