COMMISSIONER OF INCOME TAX Vs. S. SUNDAR

JUDGEMENT

(1.) THE above tax case appeals are directed against the order of the Tribunal in ITA Nos. 945, 913 and 939/Mad/2004, dt. 10th Feb., 2005.

(2.) THE Revenue is the appellant. The assessment year is 2001 -02. The case of the appellant is that the assessees/respondents herein, availed the benefit of the voluntary retirement scheme and claimed exemption of the amount of compensation received, both under Section 10(10C) and Section 89(1) of the IT Act.

(3.) AGGRIEVED by the same, the Revenue has preferred these appeals raising the following substantial question of law: