JUDGMENT :- 1. At this stage of the hearing of the Writ Petition, the learned counsel appearing on behalf of the respondents had submitted that the petitioner may be directed to submit the returns, in respect of the Assessment Years 2006-2007, 2007-2008, 2008-2009 and 2009-2010, to enable the respondents to pass the necessary assessment orders, as per law. In such circumstances, the petitioner is directed to submit the returns, in respect of the Assessment Years 2006-2007, 2007-2008, 2008-2009 and 2009-2010, within 10 days from the date of receipt of a copy of this order, if the returns have not been filed, till date. Thereafter, the respondents shall issue Pre-assessment Notices, in respect of the said Assessment Years concerned. On receipt of the Pre-assessment Notices, it would be open to the petitioner to file the objections. On receipt of such objections, the respondents shall pass appropriate orders as per law. 2. The petitioner shall also file the returns, in respect of the Assessment Year 2010-2011. Thereafter, it would be open to the respondents to pass necessary Assessment Orders, in respect of the Assessment year 2010-2011, in accordance with the procedures established by law. 3. The Cheques bearing Nos.207652, 207653 & 207655, dated 08.10.2010, shall be returned to the petitioner, by the second respondent. The impugned attachment Notice issued by the second respondent, dated 19.11.2010, is set aside. 4. The Writ Petition is ordered accordingly. No costs. Consequently, connected miscellaneous petitions are closed.