ABDUL HAMID CHOWDHURY Vs. COMMISSIONER OF TAXES

JUDGEMENT

(1.) As common question of facts and law are involved in these two reference applications and the parties being same they are heard together and being disposed of by this judgment.

(2.) The Reference Application No. 31 of 1998 relates to the assessment year 1992-93 whereas the Reference Application No. 32 of 1998 relates to the assessment years 1993-94. In these two reference applications only the figure in respect of professional income, house property income and family expenses differ but the reasons assigned for arriving at these figures are similar. The professional income for the assessment year 1992-93 has been determined at Taka 1,75,000.00 whereas for the next assessment year it has been determined at Taka 1,90,000.00. Similarly, family expenses was estimated at Taka 2,50,000.00 in the assessment year 1990-91 and at Taka 2,60,000.00 in the assessment year 1993-94.

(3.) The original applicant was Abdul Hamid Chowdhury who died intestate on 23-8-98 and vide order dated 10-11-98 his heirs have been brought on record by Substitution in place of deceased applicant.