COMMISSIONER OF INCOME TAX Vs. S MUTHUKARUPAN

JUDGEMENT

(1.) THE above tax case appeals are directed against the order of the Income-tax Appellate Tribunal dated 9.12.2005 in I.T.A.Nos.219/Mds/2003, 220/Mds/2003 and 221/Mds/2003 for the assessment years 1992-93, 1994-95 and 1996-97 respectively, raising the following substantial questions of law:

(2.) THE facts of the case, so far as they are relevant for the disposal of these appeals, are as under.