LAWS(KER)-2003-2-44

COMMISSIONER OF INCOME TAX Vs. K RAJENDRANATHAN NAIR

Decided On February 13, 2003
COMMISSIONER OF INCOME TAX Appellant
V/S
K Rajendranathan Nair Respondents

JUDGEMENT

(1.) INCOME -tax Appeals Nos. 72 and 105 of 2000 are filed by the same assessee for the assessment years 1990 -91 and 1993 -94. I. T. A. No. 30 of 2000 is filed by a different assessee in respect of the assessment year 1992 -93. I. T. A. No. 86 of 2000 is filed by yet another assessee for the assessment year 1991 -92. In all these cases common questions of law arise for consideration and therefore we are disposing of all these appeals by a common judgment.

(2.) IN all the appeals the following two questions of law arise for consideration:

(3.) THOUGH in I. T. A. No. 105 of 2000 one more question is there it is a facet of the two questions which are extracted above, which reads as follows :