D N BHASIN Vs. UNION OF INDIA

JUDGEMENT

(1.) THIS judgment will dispose of CWP Nos. 1080, 1528 and 1524 of 1984, filed by D. N. Bhasin, pertaining to the assessment years 1979-80, 1980-81 and 1981-82, respectively, and CWP Nos. 1081, 1527 and 1526 of 1984, filed by Smt. Kanta Bhasin, pertaining to assessment years 1979-80, 1980-81 and 1981-82, respectively, as common questions of fact and law are involved.

(2.) A brief reference to the spinal facts will help to resolve the issues raised in these petitions : The petitioners are carrying on business in the name and style of M/s. Bhasin Tent House, Sector 27-D, Chandigarh. D. N. Bhasin filed income-tax returns for the assessment years 1979-80, 1980-81 and 1981-82 declaring therein total incomes of Rs. 14,990, Rs. 19,180 and Rs. 2. 5,140-respectively, while Smt. Kanta Bhasin filed her income-tax returns for the assessment years 1979-80, 1980-81 and 1981-82, declaring therein total incomes of Rs. 20,340, 30,840 and Rs. 30,600, respectively. The assessments for the years 1979-80 and 1980-81 were completed on October 23, 1979, and October 23, 1980, respectively, in the case of D. N. Bhasin, whereas assessments for the assessment years 1979-80 and 1980-81 were completed on October 23, 1979, and October 21, 1980, respectively, in the case of Smt. Kanta Bhasin, and the returned incomes were accepted by the Income-tax Officer, Distt. I (I), Chandigarh (respondent No. 4 ). However, the assessment for the assessment year 1981-82 was not completed.

(3.) ON April 3, 1982, the Income-tax Department searched the business and residential premises of the petitioners and took into possession certain papers, on which certain writings had been made. The statements of the petitioners were recorded by the Income-tax Officer.