Sukhdev Singh Rang, J.

1. This judgment will dispose of CWP Nos. 1080, 1528 and 1524 of 1984, filed by D.N. Bhasin, pertaining to the assessment years 1979-80, 1980-81 and 1981-82, respectively, and CWP Nos. 1081, 1527 and 1526 of 1984, filed by Smt. Kanta Bhasin, pertaining to assessment years 1979-80, 1980-81 and 1981-82, respectively, as common questions of fact and law are involved.

2. A brief reference to the spinal facts will help to resolve the issues raised in these petitions :

The petitioners are carrying on business in the name and style of M/s. Bhasin Tent House, Sector 27-D, Chandigarh. D.N. Bhasin filed income-tax returns for the assessment years 1979-80, 1980-81 and 1981-82 declaring therein total incomes of Rs. 14,990, Rs. 19,180 and Rs. 2.5,140-respectively, while Smt. Kanta Bhasin filed her income-tax returns for the assessment years 1979-80, 1980-81 and 1981-82, declaring therein total incomes of Rs. 20,340, 30,840 and Rs. 30,600, respectively. The assessments for the years 1979-80 and 1980-81 were completed on October 23, 1979, and October 23, 1980, respectively, in the case of D.N. Bhasin, whereas assessments for the assessment years 1979-80 and 1980-81