J U D G M E N T

Dr. A.K. Jayasankaran Nambiar, J.

The petitioner in W.P.(C).No33771 of 2023 is the appellant before us, aggrieved by the judgment dated 16.10.2023 of the learned Single Judge in the writ petition.

2. The brief facts necessary for the disposal of the writ appeal are as follows:

The appellant had impugned Exts.P1 to P6 notices issued to it under Section 153 of the Income Tax Act [hereinafter referred to as the “IT Act”] for the assessment years 2015-16 to 2020-21, Exts.P7 to P11 assessment orders dated 28.03.2023 for the assessment years 2015-16 to 2019-20 and Exts.P12 and P13 assessment orders dated 29.3.2023 for the assessment years 2020-21 and 2021-22, whereby, the appellant's total income and loss had been assessed for the said years. It was the case of the appellant before the writ court that the proceedings initiated under Section 153C of the IT Act, for the aforementioned assessment years, required it to file returns of income for the said years under circumstances where there was no valid material on the basis of which the Assessing Officer could have recorded the satisfaction note, which was a pre-requisite for issuing the notice under Section 153C of the IT Act.