DINAR TARCAR Vs. ASSISTANT COMMISSIONER OF INCOME TAX

JUDGEMENT

(1.) Heard learned Counsel for the parties.

(2.) The rule was issued in both these petitions on 23/4/2015 and interim relief was granted in terms of prayer clause 'd'. The order made in Writ Petition No.500/2014, which is identical to the order made in connected Writ Petition No.72/2015, reads as follows :

(3.) Though Ms. Linhares, the learned Counsel for the respondents, tried to urge that the issues involved in both these petitions may not be the same, after extensively hearing the learned Counsel for the parties, we are satisfied that there is no substantial difference between the two matters. Therefore, we propose to dispose of both these petitions by this common judgment and order, no doubt, bearing in mind the points of distinction urged by Ms. Linhares. Writ Petition No.500/2014 will, however, be treated as the lead petition.