GIRISHKUMAR BHULABHAI PATEL Vs. INCOME TAX OFFICER

JUDGEMENT

(1.) Draft amendment is allowed. Learned advocate appearing on behalf of the respective petitioners to carryout the same.

(2.) RULE in both the petitions. Shri Varun Patel, learned advocate waives service of notice of rule on behalf of the respondents in both the petitions.

(3.) In the facts and circumstances of the case and with the consent of the learned advocates appearing on behalf of the respective parties, present petitions are taken up for final hearing today.