COMMISSIONER OF INCOME TAX Vs. VIJAYAKUMAR NAHAR

JUDGEMENT

(1.)

(2.) THE facts leading to the filing of the above appeal are as follows. A search was conducted by the Revenue officials under s. 132 of the IT Act, 1961 in the premises of the assessee on 7th assessment. Aggrieved by the said order of block assessment, the assessee filed an appeal before the CIT(A), who by applicable would be leviable in cases of block assessments, the levy would fail, and since the search in the present case preferred the above appeal raising the following substantial questions of law :

(3.) MR . J. Narayanasamy, learned standing counsel appearing for the Revenue, fairly submits that the issues raised in the above appeals are covered by the decisions of this Court in CIT vs. Neotech Company (Firm) (2007) 210 CTR (Mad) 310 : (2007) 291 ITR 27 (Mad) and CIT vs. S. Palanivel (2007) 291 ITR 33 (Mad).