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2. In writ petition No.54208/2018, the petitioner has sought to challenge the notice issued under Section 148 (1) of the Income Tax Act, 1961 bearing No.ITBA/COM/F/17/2017-18/1009493181(1) dated 28.03.2018 vide Annexure-A to the writ petition, the order rejecting its objections bearing No.ITBA/COM/F/17/2018-19/1012944734(1) dated 10.10.2018 vide Annexure-B to the writ petition and the notice issued under Section 142(1) of the Income Tax Act dated 21.11.2018 bearing No.DCIT/C- 1(1)(1)/2018-19/148/AstraZeneca/11-12 vide Annexure-N to the writ petition in respect of the assessment year 2011-12. Similarly, in writ petition No.54209/2018, the notice issued under Section 148 (1) of the Income Tax Act, 1961 bearing No.ITBA/AST/S/148/2018-19/1010211165(2) dated 19.06.2018 vide Annexure-A to the writ petition, the order rejecting its objections bearing No.ITBA/COM/F/17/2018-19/1013673599(1) dated 17.11.2018 vide Annexure-B to the writ petition and the notice issued under Section 142(1) of the Income Tax Act bearing No.DCIT/C-111/2018- 19/148/AstraZeneca/12-13 dated 17.11.2018 vide Annexure-N to the writ petition for the assessment year 2012-13 are challenged.

3) The notice dated 21.11.2018 bearing No.DCIT/C-1(1)(1)/2018- 19/148/AstraZeneca/11-12 issued by respondent No.2 under Section 142(1) of the Income Tax Act, 1961 vide Annexure-N in writ petition No.54208/2018 is hereby set aside.

4) The notice dated 19.06.2018 bearing No.ITBA/AST/S/148/2018- 19/1010211165(2) issued under Section 148 of Income Tax Act 1961 for the assessment year 2012-13 vide Annexure-A in writ petition No. 54209/2018 is hereby set aside.



5) Consequently,       order      dated     17.11.2018

  bearing               No.ITBA/COM/F/17/2018-

19/1013673599(1) vide Annexure-B issued by respondent No.1 for the objections filed by the petitioner against initiation of reassessment proceedings under Section 147 of the Act in Writ petition No.54209/2018 is hereby set aside.

6) The notice dated 17.11.2018 bearing No.DCIT/C-111/2018- 19/148/AstraZeneca/12-13 issued by respondent No.2 under Section 142(1) of the Act vide Annexure-N in Writ petition No.54209/2018 is hereby set aside.