(1.) THE above appeal is filed against the order of the Tribunal. Chennai Bench "B", made in ITA No. 2299/Mad/1995 dt. 19th Oct., 2004. The appeal is admitted on the following substantial questions of law :
(2.) WHETHER on the facts and in circumstances of the case, the Tribunal was right in holding that sub -ss. (3) and (6) of s. 215 is not applicable to the facts of this case is valid ?