( 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 few years. When belatedly returns were filed, no interest or penalty was levied. It is the say of the petitioner that meanwhile the Government of India declared Amnesty Scheme under which all those assesses who had not filed returns were permitted to file returns. Under the said scheme, she submitted returns on 31st March, 1987. The petitioner was entitled to refund of Rs. 14,280/ -. The petitioner, therefore, addresssed a letter on 13th October, 1988 to the Income Tax Officer, Grievance Cell requesting him to process her return for the Assessment year 1982-83 and to grant refund. Assessing Officer replied on 31st October, 1988 that the ease of the petitioner was not covered under Amnesty Scheme. Since there was delay in submitting returns, the petitioner was advised to make an application for refund in accordance with the provisions of Sec. 119 (2) (b) of the Income Tax Act, 1961 (hereinafter referred to as "the act" ). The petitioner has stated that as per a Circular issued by the Board, if the amount in question exceeded Rs. 10,000/-, an application for refund of tax could be entertained by the Central Board of Direct Taxes and not by the Income Tax Officer. An application was, therefore, made to the Board. The said application is on record at Annexure-E, dt. 15th november, 1988. In para 12, the following prayers have been made by the petitioner; (i) The learned Income-tax Officer Circle 8 (2) may please be directed to process the return of the appellant for A. Y. 1982-83 under the Amnesty Scheme and may be further directed to grant the refund of excess advance-tax paid by the appellant. (ii) In the alternative the learned Income-tax Officer may please be directed to issue refund to the appellant under the provisions of Sec. 119 (2) (b) of the income-tax Act, 1961. The appellant respectfully submits that she fulfils all the conditions laid down under the Boards Circular No. 521 dated 17. 8. 1988 except that the amount of refund exceeds Rs. 10,000/ -. (iii) The appellant prays before Your Honour that looking to the facts and circumstances of the case she is legally entitled to the refund of taxes and her claim be accepted either under the Amnesty Scheme or under Sec. 119 (2) (b) of the Act. " (iv) The appellant therefore prays that by passing appropriate order the amount should be refunded to her and for such act of kindness she will ever remain grateful to Your Honour. Respondent No. 1 Board vide communication date 30th October, 1990 rejected the said application. The said communication reads as under :"f. No. 212/1326/88-ITA. II government of India central Board of Direct Taxes new Delhi, the 30th October, 1990. To smt. Kusumhen M. Parikh 2, Vishnu Nivas Flats, gulbai Tekara, Ellisbridge, ahmedabad. Subject: Refund-condonation of delay under Sec. 1