COMMISSIONER OF INCOME TAX CHENNAI Vs. M/S. ANAND TRANSPORT NO.1, 9TH STREET, DR. RADHAKRISHNAN SALAI, MYLAPORE, CHENNAI

JUDGEMENT

(1.) This appeal is directed against the order of the Income Tax Appellate Tribunal (in short 'the Tribunal'), dated 14.08.2015, qua the Assessment Year (A.Y) 2005-06.

(2.) The following questions of law have been raised in the appeal for our consideration:

(3.) Whether under the facts and circumstances of the case, the Income Tax Appellate Tribunal was correct in relying on the decision of the Delhi Tribunal, when the law is settled in favour of the department by the decision of the Chennai Tribunal?"