PRINCIPAL COMMISSIONER OF INCOME TAX Vs. RAKESH SARIN

JUDGEMENT

(1.) These Tax Case Appeals have been filed by the Revenue under Section 260-A of the Income Tax Act, 1961 [the 'Act' for brevity] challenging the orders dated 11.03.2019; 20.03.2019 and 12.03.2019 respectively in I.T.[SS]A.No.66/Chny/2007; I.T.(SS)A.No.17/Chny/ 2014; I.T.A.No.100/Chny/2013; I.T.A.No.864/Chny/2011; I.T.A.No.99/Chny/2011; I.T.A.No.866/Chny/2011; ITA No.15/Chny/2015; I.T.A.No.867/Chny/2011; I.T.A.No.865/Chny/2011 passed by the Income Tax Appellate Tribunal Madras 'D' Bench, Chennai [hereinafter referred to as 'Tribunal'] for the Block Period 1997-1998 to 2002-2003 and part of 2003-2004.

(2.) These appeals have been filed by the revenue. T.C.A.No.1060 of 2019 was admitted on 02.01.2020 on the following substantial questions of law:-

(3.) T.C.A.No.18 of 2020 was admitted on 22.01.2020 on the following substantial questions of law:-