ORDER :

Ujjal Bhuyan, J.

This order will dispose of the above batch of writ petitions.

2. We have heard Mr. C.V. Narsimham, Mr. G. Mohan Sai and Mr. Rohan Aloor, learned counsel for the petitioners; Mr. B. Narsimha Sarma, learned counsel for the respondents-Income Tax Department; and Mr. B. Mukherjee, learned counsel representing learned Assistant Solicitor General of India appearing for Union of India.

3. For the sake of convenience, we divide the above batch of writ petitions into three groups in the following manner :

Group A:- W.P.Nos.23070, 23497, 23501, 23566, 23575 of 2021.

Group B:- W.P.Nos.33191, 33195, 33198, 33199, 33203, 34454, 34670, 34676, 34687, 34691, 34755, 34799, 34800, 34801, 34802, 34803, 35092, 35093, 35113, 35132, 35134, 35144, 35146, 35153, 35154, 35155, 35156, 35171, 35276, 35279 of 2022

Group C:- W.P.No.33403 of 2022

4. In the first batch of cases i.e., Group A, the challenge made is to the show cause notices dated 02.09.2021 issued by the Assistant Commissioner of Income Tax being Initiating Officer, Benami Transactions (Prohibition) Unit, Hyderabad under Section 24(1) of the Prohibition of Benami Property Transactions Act, 1988 (briefly ‘the Benami Property Act’