1. Having regard to the view taken by this Court in Sunil Siddharthbhai v. CIT and Kartikeys V. Sarabhai v. CIT [(1985) 156 ITR 509 [LQ/SC/1985/307] : (1985) 4 SCC 519 [LQ/SC/1985/307] : 1986 SCC (Tax) 50] these appeals must be dismissed. Accordingly we dismiss these appeals. There is no order as to costs.