S V KALYANAM Vs. INCOME TAX OFFICER

JUDGEMENT

(1.) The appellant has filed the above Tax Case Appeals against the order of the Income Tax Appellate Tribunal, Chennai 'A' Bench, dated 17.06.2004 in ITA. No. 286/Mds/2004 & 287/Mds/2004.

(2.) Both the tax case appeals related to the same assessee and they are also connected and hence, these appeals are disposed of by this common judgment.

(3.) When the above appeals came up for admission on 11.10.2004, this Court admitted the same on the following substantial questions of law: