J U D G M E N T

YASHWANT VARMA, J. (Oral)

1. These writ petitions impugn actions for reassessment undertaken under the Income Tax Act, 19611. The principal ground

1 Act Signature Not Verified W.P.(C) 5789/2021 & Other connected matters Page 3 of 14 Digitally Signed of challenge which is raised is that the notices were addressed in the name of assessees who had by then expired.

2. Before us, the following details have been provided insofar as some of the writ petitions are concerned. Those details which have been set out in tabular form are reproduced hereinbelow: -