COMMISSIONER OF INCOME TAX, TIRUNELVELI Vs. N. VISWANATH

JUDGEMENT

(1.) We have heard Mrs.V.Pushpa, learned Standing Counsel appearing for the appellant Revenue and Mr.Venkatanarayanan, learned counsel appearing on behalf of the respondent assessee.

(2.) These appeals, filed by the Revenue under Section 260A of the Income Tax Act, 1961 (for short, the Act) are directed against the common order dated 12.7.2018 made in ITA.Nos.1934 & 1935/ Mds/ 2017 on the file of the Income Tax Appellate Tribunal, Chennai 'B' Bench (for brevity, the Tribunal) respectively for the assessment years 2008-09 and 2009-10.

(3.) The Revenue has filed these appeals by raising the following substantial question of law :