TaxTMI 
TaxTMI 
2013 (3) TMI 220
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....ENON, SR. COUNSEL, GOI (TAXES) BY ADV. SRI. GEORGE K. GEORGE, SC FOR IT JUDGMENT Issues raised in these writ petitions are common. Therefore, these cases were heard together. 2. In W.P.(c) No.37706/2004, the petitioner is a partnership firm. For the assessment year 1990-1991, they filed return and claimed status of a registered firm. That was declined by the Assessing Officer. Ho....
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....nsofar as writ petition No.18152/2005 is concerned, that pertains to the assessment year 1989- 1990. Facts are similar and Ext.P4 is the application for waiver, which was rejected by Ext.P7 order and the reasons assigned are also similar. 5. Insofar as W.P.(c) No.35413/2005 is concerned, facts are similar except that the assessment years involved are 1996-1997 and 1997-1998. Exts.P3 and P4 are th....
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....tion to such income in any previous year and subsequently, in consequence of any retrospective amendment of law or, as the case may be, the decision of the Supreme Court in his own case, which event has taken place after the end of any such previous year, in any assessment or reassessment proceedings the advance tax paid by the assessee during the financial year immediately preceding the relevant ....
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....ertained with reference to the applications filed by them seeking waiver. 9. As already noticed, in W.P.(c) Nos.37706/2004 and 18152/2005, Ext.P4 are the applications. Insofar as W.P.(c) No.35413/2005 and 35364 of 2005, Exts.P3, P4 and P2 are the applications. Having closely perused these applications, I do not find any ground raised by the petitioners, which can be traced to Clause(d) of the not....