SECOND WEALTH-TAX OFFICER Vs. HUBLI CIRCLE, HUBLI

JUDGEMENT

(1.) As common questions of law arise for consideration in these petitions, I propose to dispose of them by a common order.

(2.) Sri. K. G. Kemptur of Hubli, petitioner, in W.P. Nos. 6098 and 6099 of 1977, is the son of Sri Gururaj Bhat of Hubli, who is the petitioner in W.Ps. 6126, 6127, and 6128 of 1977 and they are assessed as individuals under the W.T. Act, 1957 (Central Act No. 27 of 1957) (hereinafter referred to as "the Act") on the file of the II WTO, Hubli Circle, Hubli (hereinafter referred to as "the WTO"), who is the common respondent in these cases.

(3.) For the assessment years 1973-74 and 1974-75, Kemptur filed his returns under the Act before the WTO, who on their examination, by his orders dated December 2, 1974 (Exs. J and L) making certain additions completed the assessment for the said years.