Hon’ble S.P. Kesarwani, J.—These three writ petitions have been preferred challenging the notices under Section 148 of the Income Tax Act 1961 (hereinafter referred to as the Act) for reassessment under Section 147 of the Act on common grounds with the only difference with regard to the quantum involved in different assessment years namely AY 2002-03, 2003-04, 2004-05, 2005-06 and 2006-07. The Writ Petition No. 1366 of 2009 pertains to AY 2003-04; Writ Petition No. 1367 of 2009 pertains to AY 2006-07; and Writ Petition No. 1368 of 2009 pertains to AY 2002-03, 2004-05 and 2005-06. Since the facts and controversy involved in all these three writ petitions is common the Writ Petition No. 1366 of 2009 is taken up as the leading case.

2. In Writ Petition No. 1366 of 2009, the petitioner has prayed for the following relief :

“(i) Issue a writ order or direction in the nature of certiorari quashing the notices under Section 148 of the Income Tax Act for the Assessment Years 2003-04 contained in Annexure 5 to this writ petition.

(ii) Issue a writ order or direction in the nature of mandamusdirecting the respondent authorities not to make any reassessment against the petitioner unde