SADHNA NITRO CHEM LTD. Vs. A.B. KOLI

JUDGEMENT

(1.) These two petitions under article 226 of the Constitution of India challenge:

(2.) We are informed that the petitioner has not challenged the reassessment orders dated March 7, 2006, passed for the assessment years 1998-99 and 1999-2000 before the appellate authorities under the Act.

(3.) It is agreed between the counsel that the issues involved in both the petitions are identical. Therefore, for the sake of convenience, we shall refer to the facts in Writ Petition No. 762 of 2006 relating to the assessment year 1998-99 for disposal of both these petitions.