P.G.AGARWAL, I.A.ANSARI
Director of Income Tax – Appellant
Versus
Sanjay Raj Subba – Respondent
Iqbal Ahmed Ansari, J.
1. The five appeals enlisted above are being disposed of by this common judgment and order, for all these appeals have arisen out of the common judgment and order, dated 31.5.2004, whereby as many as nine writ petitions were disposed of all these appeals have posed the common questions of law based on identical facts and have been heard together.
2. We have heard Mr. K.N. Choudhury, learned senior counsel, assisted by Mr. S. Shyam, learned counsel appearing on behalf of the writ petitioner-appellants in Writ Appeals Nos. 239, 240, 350 and 354 of 2004, which have arisen out of W.P. (C) Nos. 137, 1552, 6965 and 7008 of 2000, respectively, and Mr. K.P. Pathak, learned Additional Solicitor General, assisted by Mr. U. Bhuyan, learned counsel, appearing on behalf of the respondents in the four appeals aforementioned. We have also heard Mr. K.P. Pathak, learned Additional Solicitor General, assisted by Mr. U. Bhuyan, learned counsel, appearing on behalf of the appellant in Writ Appeal No. 306 of 2004, which has arisen out of W.P. (C) No. 7008 of 2000 aforementioned, and Mr. K.N. Choudhury, learned senior counsel, assisted by Mr. P. Upadhyaya, learned counsel f
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