( 1 ) THIS common order shall govern the disposal of 4 civil writ petitions, namely CWP 2796/97, Ms. Deeksha Suri Vs. ITAT, CWP 2797/97 Ms. Divya Suri Vs. ITAT, CWP 2798/97 Sh Lalit Suri Vs. ITAT and CWP 2299/97 Smt Jyotsna Suri Vs. ITAT. The facts of the four cases and the questions arising for decision therein are common, rather the same, except for a minor deviation on facts in the case of Smt. Jyotsna Suri which would be taken note of at its appropriate place.

( 2 ) THE facts in brief, which for the sake of convenience are being stated in the succeeding paragraphs from the record of CWP 2796/97 Ms. Deeksha Suri Vs. ITAT.

( 3 ) ALL the four petitioners are individuals, the status as contemplated by the provisions of the Income- tax Act, 1961 (hereinafter `the Act , for short ). They filed their returns of income as under :-

NAME date of filing income declared Shri Lalit Suri 21/8/1992 rs. 89,490. 00 including salary from Bharat Hotels Ltd. (Rs. 1,13,400. 00 ) Mrs. Jyotsna Suri 28/8/1992 rs. 1,01,460. 00 including salary from Bharat Hotels Ltd. (Rs. 1,15,200. 00 ) Miss Divya Suri 28/8/1992 rs. 91,993. 00 including income from other sources (Rs. 98,993. 00 ) Miss D