By the Court.—Heard Sri Balbir Singh learned Senior Advocate assisted by Sri Abhinav Mehrotra and Ms. Rubal Maini, Advocates for petitioner and Sri Ashok Mehta, Sri Gaurav Mahajan, and Sri Manu Ghildiyal, Advocates for respondent.

2. In all these writ petitions, petitioner M/s. Yamuna Expressway Industrial Development Authority (hereinafter referred to as “YEIDA”) has challenged reassessment proceedings and notice issued under Section 148 of Income Tax Act, 1961 (hereinafter referred to as ‘’Act 1961') on the ground that said proceedings are patently illegal and without jurisdiction, since conditions precedent to justify re-assessment proceedings do not exist and authorities are proceeding without application of mind.

3. Details of relevant Assessment Year (hereinafter referred to as “A.Y.) in respective writ petitions and date of notice etc. are stated as herein :

Serial No.	Writ petition No.	A.Y.	Date of notice under Section 148	Date of order passed on objection filed by objection filed by Assessee against reassessment notice
1	682 of 200