(1.) Heard Shri Valmiki Menezes, learned Counsel appearing for the Petitioners and Ms. Asha Desai, learned Counsel appearing for the Respondents.
(2.) Both the Petitions were taken up together as both the learned Counsel pointed out that the facts in both the Petitions were identical in respect of Assessment year 2006-2007.
(3.) The above Writ Petition, inter alia, prays for a writ of certoriari or direction quashing and setting aside the impugned Order dated 17.12.2009 of the Respondent and allow the application dated 06.04.2009 filed by the Petitioner for condonation of delay of one day.