LAWS(MAD)-2012-1-365

COMMISSIONER OF INCOME TAX Vs. S.AKBAR SHAH

Decided On January 04, 2012
COMMISSIONER OF INCOME TAX Appellant
V/S
S.Akbar Shah Respondents

JUDGEMENT

(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 ?