COMMISSIONER OF INCOME TAX Vs. L DEVAKUMAR

JUDGEMENT

(1.) Heard the learned counsel for the appellant.

(2.) The Revenue preferred this appeal challenging the order passed by the Income Tax Appellate Tribunal in ITA No.1773/Mds/2000, dated 04.05.2005, for the assessment year 1995-96.

(3.) The above appeal has been admitted on 08.12.2008 on the following substantial questions of law :