( 1 ) BOTH these petitions are filed by the petitioners for appropriate writ, directing the Central Board of Direct Taxes ("board" for short), respondent no. 1 herein to condone delay in obtaining refund for assessment year 1982-83 and to order it to grant the same with interest at the rate of 18% per annum from the date of the deposit till the date of repayment of the amount.

( 2 ) COMMON questions are involved in both the petitions and it would, therefore, be appropriate to decide both the petitions by a common judgment.

( 3 ) IT is the case of the petitioner in the first petition (SCA. No. 5305 of 1991) that she was an old lady of about 78 years at the time when the writ petition was filed. She was a partner in the firm of M/s Synthetic Resin and Adhesive Industries, which was a loss making concern and was declared as a sick unit. The petitioner was assessed to income tax since last several years. The petitioner paid a sum of Rs. 14,300/- as advance tax for the assessment year 1982-83, but on account of various unavoidable factors, she could not file her return of income for the assessment year 1982-83. She also could not file return of income for subsequent fe