COMMISSIONER OF INCOME TAX Vs. L. PARAMESWARI

JUDGEMENT

(1.) The above Tax Case (Appeals) have been filed by the Revenue challenging an order of the Tribunal dated 15.09.2003.

(2.) Substantial Questions of Law in T.C.A.No.700 of 2004 admitted for consideration are extracted below and are representative of the questions raised in TC(A) Nos.701, 702 and 719 of 2004.

(3.) The questions admitted in TCA.No.830 of 2004, wherein the assessee is M/s. Swastic Chem (P) Limited, are couched differently though the issues are identical. We extract the same below: