JUDGMENT : A.K. Jayasankaran Nambiar, J. When these writ appeals preferred at the instance of the Revenue, were taken up for hearing, it was conceded by the learned Standing Counsel for the Income Tax Department that in all these cases, the date of issuance of the notices under Section 153A/153C of the Income Tax Act, being dates prior to 31.03.2021, the issue agitated in these appeals stands covered against the Revenue by the judgment dated 08.11.2024 of a Division Bench of this Court in W.A. No.515 of 2024. He therefore submitted that the Revenue does not choose to pursue the above writ appeals. These Writ Appeals are accordingly dismissed as not pressed.