JUDGMENT :

1. In each of these writ petitions, the petitioner had questioned the Assessment Orders, as it had been passed by the respondents for the assessment years 2016-17, 2015-16, 2014-15, 2013-14 and 2017-18 respectively, as it engages consideration in all the writ petitions, referred to above. As a consequence of the proceedings, which was drawn under Section 147 to be read with Section 144B of the Income Tax Act, as passed by respondent No. 4, assessing the petitioner’s the consequential recovery of penalty has been resorted to by initiation of the proceedings under Section 271(1)(b) and Section 271(1)(c) by the impugned orders passed by the respondents.

2. It is not in controversy, that as against the respective Assessment Orders for the respective Financial Years referred to in the relief ‘a’, of each of the writ petitions, the petitioner had already invoked an Appellate Forum, and has filed an Appeal, which are still pending consideration before the appellate authority, and has not yet been adjudicated on its own merits.

3. During the pendency of the Appeal itself, the petitioner herein had filed a Stay Application, for the grant of an interim relief, as against the respe