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 under Section 147 in pursuance of the notice contained in Annexure 5 of the writ petition.

(iii) Grant such other/further relief, as the Hon’ble Court may deem just and appropriate in the facts and circumstances of the case.”

3. Briefly stated the common facts in the present cases are that the petitioner is a Trust created under the Trust Deed dated 26.5.1998 as corrected by the Deed dated 19.9.2000. The assessments of the Trust for AY 2003-04 and 2006-07 were completed under Section 143(3) of the Act. The Trust is registered under Section 12 AA and Section 80G of the Act. It is alleged in the writ petition that the trust is engaged in imparting and spreading education by establishing various educational institutions and running hospitals to give treatment and relief to the weaker sections of the society. It has started paramedical courses and training for nurses.The colleges established by the Trust and its courses are approved and recognized by Medical Council of India, Dental Council of India and by the Director, Medical and Health, U.P., and the C.M.O. Bareilly. In paragraph-11 it is alleged that there are 100 seats in each colleges. Two batches of BDS courses have passed out and MDS course is running in second year. The MBBS course is running in third year and the college is in process of taking admission of the students for the fourth year. A notice dated 25.3.2009 under Section 148 of the Act was issued to the petitioner for AY 2003 - 04. A notice dated 26.3.2009 for AY 2006-07 was issued to the petitioner under Section 148 of the Act. Likewise notice dated 19.3.2009 for AY 2002-2003, notice dated 19.3.2009 for AY 2004-05 and notice dated 26.3.2009 for AY 2005-06 were issued to the petitioner under Section 148 of the Act. All these notices have been challenged in these writ petitions on the ground that in the absence of the existence of ingredients of Section 147 of the Act, these notices are wholly without jurisdiction. For AY 2003-04, an additional ground has been taken that since the notice has been issued after four years from the end relevant assessment year for which assessment under Section 143 (3) of the Act has been completed in the absence of any material that income chargeable to tax as escaped assessment by reason of failure on the part of the assessee to make a return under Section 139 or in response to a notice issued under Sub-section (1) of Section 142 or Section 148 or to disclose fully and truly all material facts, the impugned notice is wholly without jurisdiction.

4. It is not disputed that for all the assessment years in question similar notices under Section 148 alongwith reasons recorded, were issued to the petitioner with the only difference of figures involved in each of the assessment years. The reasons supplied alongwith