MARUTI NANDAN SAH Vs. INCOME TAX OFFICER, NAINITAL

JUDGEMENT

(1.) These appeals being connected for reasons which will advert to, we are disposing of by the common judgment.

(2.) Special Appeal No. 30 of 2017 is filed against WPMS No. 2813 of 2016. Special Appeal No. 29 of 2017 is filed against WPMS No. 2804 of 2016.

(3.) Wpms No. 2804 of 2016 was filed by one Sri Maruti Nandan Sah. The prayer sought in the said writ petition reads as follows: