10. WTA No. 24 of 2009 The Commissioner of Wealth-tax, Patiala -----Petitioner Versus Gagandeep Singh ---Respondent 11. WTA No. 25 of 2009 The Commissioner of Wealth-tax, Patiala -----Petitioner Versus Charanjit Singh ---Respondent 12. WTA No. 37 of 2009 Commissioner of Wealth-tax, Patiala -----Petitioner Versus Parminder Singh ---Respondent 13. WTA No. 38 of 2009 The Commissioner of Wealth-tax, Patiala -----Petitioner Versus Parminder Singh ---Respondent 14. WTA No. 42 of 2009 The Commissioner of Wealth-tax, Patiala -----Petitioner Versus Parminder Singh ---Respondent 15. WTA No. 43 of 2009 The Commissioner of Wealth-tax, Patiala -----Petitioner Versus Parminder Singh ---Respondent 16. WTA No. 44 of 2009 The Commissioner of Wealth-tax, Patiala -----Petitioner Versus Gagandeep Singh ---Respondent 17. WTA No. 45 of 2009 The Commissioner of Wealth-tax, Patiala -----Petitioner Versus Charanjit Singh ---Respondent 18. WTA No. 46 of 2009 The Commissioner of Wealth-tax, Patiala -----Petitioner Versus Gagandeep Singh ---Respondent 19. WTA No. 47 of 2009 The Commissioner of Wealth-tax, Patiala -----Petitioner Versus Parminder Singh ---Respondent