JAGJIVANDAS NANDLAL AND CO Vs. INCOME TAX APPELLATE

JUDGEMENT

(1.) Rule, returnable forthwith.

(2.) These petitions, filed under Article 226 of the Constitution of India, are directed against the order dated 3rd March, 2010 passed by the Income Tax Appellate Tribunal, Mumbai ("Tribunal" for short) dismissing appeal filed by the petitioner together with order dated 25th March, 2010 whereby the miscellaneous application filed by the petitioner was rejected. The petitioner has prayed for direction to the Tribunal to grant fresh hearing on merits. Since the issues involved in both the petitions are interlinked, they are being disposed of by this common judgment.

(3.) The factual matrix giving rise to the present petitions is as under: