DANNY DENZONGPA Vs. COMMISSIONER OF INCOME TAX

JUDGEMENT

(1.) Rule. With the consent of the parties made returnable forthwith and heard.

(2.) The above Writ Petition and the companion writ Petitions challenge the orders all dated 432010 rejecting the applications filed by the Petitioner under Section 264 of the Income Tax Act, 1961 (brevities sake referred to as the said Act) in respect of the Assessment years covered by each of the petitions. Since the orders passed under Section 264 of the said Act are identical and since the Petitions involving a common question, they are all heard together and disposed of.

(3.) The facts as disclosed above in each of the Petitions are as under: The Petitioner is an Indian National of Sikkimese origin. The Petitioner 's profession is acting in flims. The Petitioner 's original name is Tshering Pintso. The subject matter of the above Petitions are the Assessment Year 199798 to 200506. The Petitioner is seeking certain benefits which have been conferred on account of insertion of Section 10(26 AAA) by the Finance Act, 2008, which has been incorporated with retrospective effect from 141990. The Petitioner 's assessment was completed for the relevant years and an order under Section 143(1) of the said Act has already been passed accepting total income mentioned by the Petitioner for each of the said Assessment Years.