NARESH KUMAR VERMA Vs. CIT

JUDGEMENT

(1.) ITA 1004/2011 pertains to assessment year 2006 -07, ITA 44/2014 pertains to the assessment year 2005 -06 and W.P.(C) 4590/2013 challenges the orders made in rectification proceedings in respect of the same assessee/petitioners for the years 2004 -05 and 2005 -06.

(2.) ALL these proceedings pertain to common questions and issues, i.e., "as to whether the penalty imposed by the Revenue by invoking the Section 271 (1) (c) was warranted in the circumstances of the case".

(3.) THE appellant/assessee allowed the assessments to become final and did not impugn the orders made in respect of AYs 2004 -05 and 2005 -06. However, he appealed to this Court only in respect of the penalty proceedings for AY 2006 -07 by filing ITA 1219/2009.