COMMISSIONER OF INCOME TAX Vs. C.T. KIRUBA

JUDGEMENT

(1.) The Revenue has filed these appeals challenging the order of the Income-tax Appellate Tribunal "D" Bench, Chennai, dated October 27, 2006, made in I.T. (SS) A. Nos. 87/Mds/2004 and 215/Mds/2003 for the block period April 1, 1989, to October 27, 1999, and the same were admitted on the following questions of law:

(2.) In the case on hand, the tax liability pertains to the additions made by the Assessing Officer on account of cost of renovation and construction of nurses quarters. The preliminary objection of the assessee and the tax liability under the above heads is as under:

(3.) The learned counsel for the assessee also pleaded that the case of the assessee does not fall within the exceptions specified in Instruction No. 1979 issued by the Central Board of Direct Taxes on March 27, 2000, where irrespective of revenue effect the matter should be contested by the Department. The relevant portion of the said instruction reads as under: