DEEKSHA SURI Vs. INCOME TAX APPELLATE TRIBUNAL

JUDGEMENT

(1.) This common order shall govern the disposal of 4 civil writ petitions, namely CWP 2796/97, Ms.Deeksha Suri Vs. ITAT, CWP 2797/97 Ms.Divya Suri Vs. ITAT, CWP 2798/97 Sh Lalit Suri Vs. ITAT and CWP 2299/97 Smt Jyotsna Suri Vs. ITAT. The facts of the four cases and the questions arising for decision therein are common, rather the same, except for a minor deviation on facts in the case of Smt.Jyotsna Suri which would be taken note of at its appropriate place.

(2.) The facts in brief, which for the sake of convenience are being stated in the succeeding paragraphs from the record of CWP 2796/97 Ms.Deeksha Suri Vs. ITAT.

(3.) All the four petitioners are individuals, the status as contemplated by the provisions of the Income- tax Act, 1961 (hereinafter `The Act', for short). They filed their returns of income as under :-