K SIDDALINGAIAH Vs. INCOME TAX OFFICER

JUDGEMENT

(1.) The above petitions are disposted of by this common order as the facts and questions of law raised are the same in both the petitions and are directed against the common order passed by the respondent ITO, Hssan.

(2.) The petitioners are residents of Hassan. They are aggrieved by the order made by the respondent-ITO, Hassan Circle, Hassan u/s 281 of the IT Act, 1961 (hereinafter referred to as 'the Act').

(3.) The undisputed facts may be briefly stated and they are :