INDIA COMNET INTERNATIONAL UNIT 21 BLOCK 3 SDF PHASE 1 MADRAS EXPORT PROCESSING ZONE TAMBARAM CHENNAI 600 045 Vs. INCOME TAX OFFICER COMPANY WARD II 1 121 NUNGAMBAKKAM HIGH ROAD CHENNAI 600 034

JUDGEMENT

(1.) THIS appeal is filed under Section 260A of the Income Tax Act, 1961 by the assessee, against the order of the Income Tax Appellate Tribunal, Bench 'A', Chennai in I.T.A. No.2512/Mds/2005 dated 29.12.2006, raising the following substantial question of law:-

(2.) THE facts leading to the above substantial question of law are as under:

(3.) UNDER the circumstances, we find no error or legal infirmity in the order of the Tribunal so as to warrant interference. Hence, no substantial question of law arises for consideration of this Court and accordingly, the tax case is dismissed. No costs.