A.R.SIVADASAN & CO. Vs. CHIEF COMMISSIONER

JUDGEMENT

(1.) ISSUES raised in these writ petitions are common. Therefore, these cases were heard together.

(2.) IN W.P.(c) No.37706/2004, the petitioner is a partnership firm. For the assessment year 1990-1991, they filed return and claimed status of a registered firm. That was declined by the Assessing Officer. However, in an appeal filed, the claim of the petitioner was allowed. The Tribunal was also confirmed the appellate order. However, in Tax Revision Case filed by the Revenue, a Division Bench of this Court reversed the appellate orders, following the Full Bench judgment of this Court in K.S. Ramakrishnan, P.K. Narayanan & Company v. Commissioner of Income Tax (223 ITR 209).

(3.) INSOFAR as W.P.(c) No.35413/2005 is concerned, facts are similar except that the assessment years involved are 1996-1997 and 1997-1998. Exts.P3 and P4 are the applications for waiver, which were also similarly rejected by Ext.P6 order.