1990 (4) TMI 310

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..... writ petitions as they raise common questions of law and facts. It is submitted by the learned counsel for the petitioners that the points raised in these writ petitions stand squarely covered by a Division Bench decision of this Court in S. Mubarik Shah Naqshbandi v. CIT [1977] 110 ITR 217 and the petitions be allowed in the same terms. It is submitted by Mr. Thakur the learned counsel appearing .....

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..... ranted to a petitioner who approaches the Court even somewhat belatedly. 3. In the facts and circumstances of the present case, this Court having already pronounced upon the scope and ambit of sections 143 and 144 of the Income-tax Act, 1961, delay should not stand in the way of the petitioners. The writ petitions are accordingly allowed in terms of the aforementioned case. No costs. - - TaxTM .....

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