( 1 ) AFOREMENTIONED six Writ Petitions, under Article 226, Constitution of India with identical factual matrix giving rise to common questions of law, with the consent of the learned counsel for the parties have been connected to be heard together and decided by a common judgement.

( 2 ) FOR convenience, we refer to the facts of the leading case- viz. Writ Petition No. 1046 of 2005mithlesh kumar Tripati v. The Commissioner of Income Tax and Ors.

( 3 ) MITHLESH Kumar Tripathi and Smt. Seema Tripathi, the two petitioners in the above six writ petitions three each happens to be husband and wife who have been filing their returns with income Tax Permanent Account No. ABUPT 3610 Q and ACEPT 6474 H.

( 4 ) AS envisaged Under Section 132 (1), Income Tax Act, 1961 (called the Act) a search was carried out at the office premises of the petitioners at 3b, Sagar Apartments, Tilak Road, New delhi on 10-10-2002. Separate cases for three Assessment years; viz. 1998-99, 1999-2000 and 2000-2001, were registered for each of the two petitioners. Income Tax Commissioner, delhi-VII, New Delhi later, vide order dated May 6, 2004 in exercise of powers conferred Under section 127 of the Act transferred all six cases of the two petitioners to the Assistant commissioner, Income Tax, Central Circle, Agra/respondent No. 3.

( 5 ) BLOCK Assessment proceedings for the period 1. 4. 1996 to 10. 12. 2002 (Assessment Years 1997-1998 to 2003-2004) were initiated under Chapter XIV-B of the Act. Assistant commissioner, Income Tax, Agra vide notice dated 21. 10. 2004 called upon the petitioners to submit reply to the queries made therein (Annexure 3 to the Writ-Petition ). Petitioner appeared and submitted reply to the queries. Block Assessment order dated 31. 12. 2004 was passed in each the above case (Annexure 4 to the Writ Petition ).

( 6 ) ASSISTANT Commissioner, Income Tax, Central Circle, Agra/respondent No. 3, in exercise of powers contemplated Under Section 148 of the Act, issued impugned Notice dated 31. 3. 2005 for assessment Year 2000-2001/annexure 2 to the Writ Petition.

( 7 ) RELEVANT extract of the impugned notice dated 31. 3. 2005 reads whereas I have reason to believe that your income chargeable to tax for the assessment year 2000-2001 has escaped assessment within the meaning of Section 147 of the Income-Tax Act, 1961. I, therefore, propose to assess/reassess the income of the said assessment year and I hereby require you to deliver to me within 30 days from the date of service of this notice a return in the prescribed form of your income in respect of which you are assessable for the said assessment year.

( 8 ) IN compliance to the said notice, petitioner filed revised-return on April 27, 2005 and vide letter dated 13. 5. 2005 requested Assistant Commissioner, Income Tax/ Respondent No. 3 to communicate/furnish reasons for initiating re-assessment proceedings Under Section 147 of the act but the Respondents did not respond and hence the petitioner felt aggrieved. Consequently the above Writ Petition claiming following reliefs -.

" (a) issue a writ of certiorari or any other appropriate writ, order or direction quashing/setting aside the notice dated 31. 3. 2005 issued by the respondent No. 3 to the petitioner for the assessment year 2000-2001 (Annexure 2); (b) issue a writ of prohibition or any other appropriate writ, order or direction restraining the respondents, their officers and servants from proceeding in any manner whatsoever pursuant to the notice dated 31. 3. 2005 issued by the respondent No. 3 to the petitioner; (c) award cost of the petition to the petitioner; and (d) pass such other or further order (s) or issue such other direction as this Honble Court may deem fit and proper in the facts and circumstances of the present case. "

( 9 ) RELEVANT pleadings on behalf of the petitioner are in para 14 to 17 of the Writ Petition which are reproduced "14. That the petitioner states and submits that there has been no change in ci