In these Writ Petitions, the petitioner has challenged the impugned notices dated 30.03.2015 & 30.03.2016 issued by the respondent under Section 148 of the Income Tax Act, 1961, to re-open the completed assessments for the Assessment Years 2009-10 and 201011 and consequential impugned communications dated 14.12.2015 and 28.11.2016 for the respective Assessment Years.