(1.) C.M. Nos.44226/2017 & 44227/2017
(2.) By order dated 5th December, 2017, the appeal was admitted for hearing on the following substantial question of law:-
(3.) For the Assessment Year 2010-11, the appellant-assessee as an individual engaged in commission agency business with a life insurance company, had filed return declaring income of Rs.5,84,146/-.