COMMISSIONER OF INCOMETAX Vs. N ARUMUGAM

JUDGEMENT

(1.) This Tax Case (Appeal) filed by the Revenue as against the order of the Income Tax Appellate Tribunal was admitted by this Court on the following substantial questions of law:

(2.) The brief facts of the case are as follows:

(3.) Therefore, the Commissioner of Income Tax (Appeals) upheld the order of the Assessing Officer. As against the said order of the Commissioner of Income Tax (Appeals), the assessee pursued the matter before the Tribunal.