S. DHANAPAL Vs. ASSISTANT COMMISSIONER OF INCOME TAX

JUDGEMENT

(1.) We have heard the learned counsel on either side.

(2.) These appeals filed by the assessee under Sec. 260A of the Income Tax Act, 1961 (for short, the Act) are directed against the common order dtd. 30/12/2005 passed by the Income Tax Appellate Tribunal (for brevity, the Tribunal) in ITA. Nos. 838 to 842/Mds/1993 respectively for the assessment years 1987-88, 1987-88, 1987-88, 1988-89 and 1988-89.

(3.) The above tax case appeals are admitted on 16/6/2009 on the following redrafted substantial questions of law: