VIJAY NARAYANDAS RIZWANI Vs. COMMISSIONER OF INCOME-TAX

JUDGEMENT

(1.) HEARD learned Counsel for the parties.

(2.) THESE two Tax Appeals are filed by the assessee in respect of the same assessment order and hence are disposed of by this common judgment.

(3.) THE questions, which according to the assessee are the substantial questions of law, that are urged by the appellant in these appeals are :