G.S.SINGHVI, J.

1. By this order, we are disposing of Civil Writ Petitions Nos. 3270 of 1994, 3271 of 1994, 3272 of 1994 and 3273 of 1994. The first two petitions have been filed by V. K. Construction Works Limited and the other two petitions have been filed by Monark Engineers Pvt. Ltd. The grievance of the petitioners in all these petitions is against the notice issued by the respondent to them under section 154 of the Income-tax Act, 1961, for the assessment years 1989-90 and 1990-91. The petitioners are engaged in the business of construction of buildings and are assessees under the Income-tax Act. For the years 1989-90 and 1990-91, the petitioners filed their returns and claimed deductions under section 32A as well as section 80-I of the Income-tax Act. The Assessing Officer, namely, the Assistant Commissioner of Income-tax, Central Circle, Chandigarh, finalised the assessment of the petitioners for the years 1989-90 and 1990-91 under section 143(3) of the Act. The petitioners filed separate appeals against the orders of assessment passed by the Assistant Commissioner. These appeals came to be allowed by the Commissioner of Income-tax (Appeals). The appellate authority