COMMISSIONER OF INCOME TAX SALEM Vs. N.MEENAKSHISUNDARAM

JUDGEMENT

(1.) Heard Mr. T.R. Senthil Kumar, learned Senior Standing Counsel appearing for the appellant and Mr.R.Janakiraman learned counsel for the respondent.

(2.) These appeals have been filed by the Revenue challenging the common order passed by the Income Tax Appellate Tribunal in ITA.Nos.1826/Mds/2003 and 1827/Mds/2003 dated 23.12.2005 for the assessment years 1998-1999 and 1995-96.

(3.) The above tax case appeals have been admitted on the following substantial questions of law:-