DESAI BROTHERS AND ASSOCIATES Vs. INCOME TAX OFFICER

JUDGEMENT

(1.) Since common issue is involved in both these petitions and since they are heard together, they are being disposed of by this common judgment and order.

(2.) Special Civil Application No.1795 of 2000 is filed by M/s. Desai Brothers and Associates challenging the notice of reopening issued under Section 148 of the Income Tax Act, 1961 on 10th February, 2000, for assessment year 1992 -93.

(3.) Special Civil Application No.1796 of 2000 is filed by M/s. Desai Brothers and Mahadevia Associatess challenging the notice of reopening issued under Section 148 of the Income Tax Act, 1961 for assessment year 1992 -93 on 10th February, 2000.