M.PALANI ADAICALAM Vs. ASSISTANT COMMISSIONER OF INCOME

JUDGEMENT

(1.) We have heard Mr.A.S.Sriraman, learned counsel appearing for the appellant - assessee and Mr.J.Narayanaswamy, learned Senior Standing Counsel appearing for the respondent - Revenue.

(2.) Totally there are seven appeals. This bunch of seven appeals filed by the assessee under Section 260A of the Income Tax Act, 1961 (for short, the Act) are directed against the common order dated 31.3.2016 made in ITA.Nos.264 to 270/Mds/2015 on the file of the Income Tax Appellate Tribunal, Chennai 'B' Bench (for brevity, the Tribunal) respectively for the assessment years from 2006-07 to 2012- 13.

(3.) The appeals are entertained to decide the following substantial questions of law :