LAWS(ALL)-2005-11-7

MITHLESH KUMAR TRIPATHI V S TRIPATHI Vs. COMMISSIONER OF INCOME TAX THE ADDITIONAL COMMISSIONER OF INCOME TAX

Decided On November 08, 2005
MITHLESH KUMAR TRIPATHI, V.S.TRIPATHI Appellant
V/S
COMMISSIONER OF INCOME TAX, THE ADDITIONAL COMMISSIONER OF INCOME TAX Respondents

JUDGEMENT

(1.) Aforementioned six Writ Petitions, under Article 226, Constitution of India with identical factual matrix giving rise to common questions of law, with the consent of the learned counsel for the parties have been connected to be heard together and decided by a common judgement.

(2.) For convenience, we refer to the facts of the leading case- viz. Writ Petition No. 1046 of 2005Mithlesh Kumar Tripati v. The Commissioner of Income Tax and Ors.

(3.) Mithlesh Kumar Tripathi and Smt. Seema Tripathi, the two petitioners in the above six writ petitions three each happens to be husband and wife who have been filing their 'returns' with Income Tax Permanent Account No. ABUPT 3610 Q and ACEPT 6474 H.