COMMISSIONER OF INCOME TAX, COIMBATORE Vs. S. MARTIN

JUDGEMENT

(1.) This Tax Case Appeal has been filed against the order of the Income Tax Appellate Tribunal 'C' Bench, Chennai, dated 31.7.2015, made in I.T.A. No. 294/Mds./2015.

(2.) The brief facts of the case, necessary for the disposal of the appeal, are as follows:

(3.) Challenging the order of the Tribunal, dated 31.7.2015, the Department has filed the present appeal, before this Court, under Sec. 260A of the Act, raising the following substantial questions of law.