JUDGMENT

Aggrieved against the order of the Commissioner of Income-tax, Coimbatore, the respondent herein, the petitioners have filed the above four writ petitions on various grounds. One Shiv Chand Dalmia has filed W.P. No.4419 of 1989, for the assessment year 1983-84 and W.P. No.4416 of 1989 for the assessment year 1984-85. One Shiv Gopal Dalmia has filed W.P. No.4417 of 1989 for the assessment year 1983-84 and W.P.No.4418 of 1989 for the assessment year 1984-85. Since the respondent Commissioner of Income-tax, Coimbatore, has passed identical orders confirming the penalty imposed by the Inspecting Assistant Commissioner of Income-tax, Coimbatore, all the above four writ petitions may be disposed of by the following common order.For convenience I shall, refer to the case of the petitioner in W.P. No.4416 of 1989. According to the petitioner, he is a partner in a registered firm, Lakshmi Naray Gowri Shankar. It is stated that for the purpose of filing his income-tax and wealth tax returns for....