ORDER : M.NAGAPRASANNA, J. 1. he petitioners are before this Court seeking the following prayer: In W.P.NO.104911/2024 A. Quash by an order, writ, or direction in the nature of certiorari the Notice U/S 148 of the act dated 22.03.2024 for AY 2020-21 bearing DIN and notice no.ITBA/AST/S/148-1/2023-24/1063139199(1) issued by the 1 st respondent in Annexure-A as erroneous, unlawful, illegal and without jurisdiction, along with the attendant actions. B. Quash by an order, writ, or direction in the nature of certiorari the notice U/S 148 of the act dated 22.03.2024 for AY 2021-22 bearing DIN and notice no.ITBA/AST/S/148-1/2023-24/1063139203(1) issued by the 1st respondent in Annexure-B as erroneous, unlawful, illegal and without jurisdiction, along with the attendant actions. C. Quash by an order, writ, or direction in the nature of certiorari the notice u/s 148 of the act dated 22.03.2024 for AY 2022-23 bearing DIN and notice no.ITBA/AST/S/148-1/2023-24/1063139198(1) issued by the 1st respondent in annexure-c as erroneous, unlawful, illegal and without jurisdiction, along with the attendant actions. D. Grant such other relief that this Hon’ble Court may think fit including the cost of this petition in the interest of justice and equity. W.P.NO.103695/2024: A. Quash by an order, writ, or direction in the nature of certiorari the Notice U/S 148 of the act dated 22.03.2024 for AY 2020-21 bearing DIN and Notice No.ITBA/AST/s/148-1/2023-24/1063139067(1) issued by the 1 st respondent in Annexure-A as erroneous, unlawful, illegal and without jurisdiction, along with the attendant actions. B. Quash by an order, writ, or direction in the nature of certiorari the Notice U/S 148 of the act dated 22.03.2024 for AY 2021-22 bearing DIN and Notice no. ITBA/AST/S/148-1/2023-24/106313906(1) issued by the 1st respondent in Annexure-B as erroneous, unlawful, illegal and without jurisdiction, along with the attendant actions. C. Quash by an order, writ, or direction in the nature of certiorari the Notice U/S 148 of the Act dated. 22.03.2024 for AY 2022-23 bearing DIN and Notice No. ITBA/AST/S/148-1/2023-24/1063139058(1) issued by the 1st respondent in Annexure-C as erroneous, unlawful, illegal and without jurisdiction, along with the attendant actions. D. Grant such other relief that this Hon’ble Court may think fit including the cost of this petition in the interest of justice and equity. W.P.NO.104912/2024: A. Quash by an order, writ, or direction in the nature of certiorari the Notice U/S 148 of the act dated 22.03.2024 for ay 2020-21 bearing DIN and notice no. D. Grant such other relief that this Hon’ble Court may think fit including the cost of this petition in the interest of justice and equity. W.P.NO.104912/2024: A. Quash by an order, writ, or direction in the nature of certiorari the Notice U/S 148 of the act dated 22.03.2024 for ay 2020-21 bearing DIN and notice no. ITBA / AST/ S/148-1/2023-24/10631392310(1) issued by the 1 st Respondent in Annexure-A as erroneous, unlawful, illegal and without jurisdiction, along with the attendant actions. B. Quash by an order, writ, or direction in the nature of Certiorari the notice u/s 148 of the act dated 22.03.2024 for AY 2021-22 bearing DIN and notice no. ITBA/AST/S/148-1/2023-24/106313209(1) issued by the 1st respondent in Annexure-B as erroneous, unlawful, illegal and without jurisdiction, along with the attendant actions. C. Quash by an order, writ, or direction in the nature of certiorari the Notice U/S 148 of the act dated. 22.03.2024 for AY 2022-23 bearing DIN and Notice No. ITBA/AST/S/148-1/2023-24/1063139215(1) issued by the 1st respondent in Annexure-C as erroneous, unlawful, illegal and without jurisdiction, along with the attendant actions. D. Grant such other relief that this Hon’ble Court may think fit including the cost of this petition in the interest of justice and equity. W.P.NO.104929/2024: A. Quash by an order, writ, or direction in the nature of certiorari the Notice U/S 148 of the act dated 22.03.2024 for AY 2020-21 bearing DIN and Notice No. ITBA/AST/S/148-1/2023-24/1063139189(1) issued by the 1st respondent in Annexure A as erroneous, unlawful, illegal and without jurisdiction, along with the attendant actions. B. Quash by an order, writ, or direction in the nature of certiorari the Notice U/S 148 of the act dated 22.03.2024 for AY 2021- 22 bearing DIN and notice No. ITBA/AST/S/148-1/2023- 24/1063139195(1) issued by the 1st respondent in Annexure B as erroneous, unlawful, illegal and without jurisdiction, along with the attendant actions. C. Quash by an order, writ, or direction in the nature of certiorari the Notice U/S 148 of the act dated 22.03.2024 for AY 2022- 23 bearing DIN and Notice No. ITBA/AST/S/148-1/2023- 24/1063139197(1) issued by the 1st respondent in Annexure C as erroneous, unlawful, illegal and without jurisdiction, along with the attendant actions. D. Grant such other relief that this Hon’ble Court may think fit including the cost of this petition in the interest of justice and equity. D. Grant such other relief that this Hon’ble Court may think fit including the cost of this petition in the interest of justice and equity. W.P.NO.106354/2024: A. Quash by an order, writ, or direction in the nature of certiorari the Notice U/S 148 of the act dated 28.08.2024 for AY 2018-19 bearing din and Notice No. ITBA/AST/S/148_1/2024-25/1068068354(1) issued by the 1 st Respondent in Annexure -A as erroneous, unlawful, illegal and without jurisdiction, along with the attendant actions. B. Quash by an order, writ, or direction in the nature of certiorari the Notice U/S 148 of the act dated 28.08.2024 for AY 2019-20 bearing din and Notice No. ITBA/AST/S/148-1/2024-25/1068068356(1) issued by the 1st respondent in Annexure-B as erroneous, unlawful, illegal and without jurisdiction, along with the attendant actions C. Grant such other relief that this Hon’ble court may think fit including the cost of this petition in the interest of justice and equity.” 2. Heard Sri. Kushal V. Bolmal and Sri. Ashok A. Kulakarni, learned counsel for the petitioners and Sri. M. Thirumalesh and Smt. Roopa, learned counsel for the respondents. 3. The grounds projected in the subject petitions supported by the prayer quoted supra are identical to the ones considered by this Court in Writ Petition No.28182/2024 and connected matters, disposed on 28.08.2025. 4. In the light of the issue being similar and the reasons rendered therein becomes applicable to the cases at hand, the petitions deserve to be disposed on the same lines. Therefore, I pass the following: ORDER i. The impugned show cause notices issued by the jurisdictional Assessing Officer outside the scope of Section 151A of the Act stand obliterated. All further proceedings initiated thereto, challenged in these petitions would stand quashed. ii. Liberty is reserved to the respondents-revenue to revive these petitions in the event, the Apex Court would hold in favour of the Revenue, in the matter pending before it. iii. With the aforesaid liberty and to the aforesaid extent, the petitions are allowed. iv. Contentions of both the parties except the one noted hereinabove, shall remain open to be considered in the event revival of these petitions would become necessary.