COMMISSIONER OF INCOME-TAX Vs. G. BALRAJ

JUDGEMENT

(1.) Considering the facts and circumstances of the case the first matter in chronology being I.T.A. Nos. 103-104 of 2011 when admitted, following substantial question of law was formulated by the court :

(2.) Since this matter was admitted, the other matters of the present group are admitted. At the time of admission, the questions are differently framed but considering the facts and circumstances of the case, it appears to us that the above referred question would remain as common in all the matters and additionally one more question can to be formulated and the same is as to :

(3.) Hence all the group of appeals needs to be considered on the basis of the above referred to two questions.