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ORDER S. Ravindra Bhat, J. - In these writ proceedings under Article 226 of the Constitution, the petitioner challenges a notice issued by the respondents (hereafter called "the Revenue") under Section 153A of the Income Tax Act ("the Act"). 2. The petitioner company is engaged in real estate business. Its premises were searched on 22.9.2005, and other dates. It filed its return on 30.11.2006 declaring a net taxable income of Rs.89,20,76,630/-. The petitioner had earlier been issued separate notice under Section 153-A of the Act, on 19.4.2006. In response to the notice, the petitioner stated that its returns filed for 2000-2006 be treated as reiterated under Section 153A. On 31.5.2007, the petitioner approached the Settlement Commission to settle pending assessments for AY 2000-2001 to 2006-2007 and declared an additional income of Rs.18.75 crores. Initially, after hearing parties, the Commission admitted the application for hearing and disposal. On 17.8.2008, the Commission passed its order under Section 245D(4), finally determining the petitioner's liability, for 2004-05 to 2006-07. 3. The AO issued notice under Section 148, on 30.6.2010 proposing reopening of assessment for 2006-07. The petitioner objected to this on 30.7.2010; those objections were rejected by the AO on 30.10.2010. In this background, the AO passed the final reassessment order on 08.11.2011. This was challenged in WP(C) 7975/2011 filed by the petitioner. 4. In the meanwhile, consequent to search in the premises of one Mr. Surinder Modi in June, 2009, a satisfaction note was recorded by the AO (of Shri Modi) for initiating proceedings under Section 153C of the Act against the petitioner for 2004-05 to 2009-10. The Revenue, consequent to search (in the case of Mr. Modi), issued notices under Section 153C of the Act seeking to reassess the petitioner's income, inter alia, for assessment years 2004-05 to 2009-10. Responding to notice dated 26.12.2011 issued under Section 153C of the Act, the petitioner objected to assessment/ reassessment of income for assessment years 2004-05 to 2006-07 under the said provision since the assessments had already been concluded by the order of the Settlement…

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