(1.) In these petitions since common questions arise for consideration, they are being considered simultaneously.
(2.) The petitioner-assessee has preferred these petitions by raising various questions of law, but, considering the facts and circumstances, we find that the only question that arises for consideration is:-
(3.) We have heard Mr.E.R. Indrakumar, learned Senior Counsel with Mrs.Vani.H., learned counsel for petitioner and Mr.T.K.Vedamurthy, learned Additional Government Advocate appearing for the respondent.