COMMISSIONER OF INCOME TAX, CHENNAI Vs. K MOHANIAL

JUDGEMENT

(1.) The Revenue has filed this appeal by formulating the following substantial questions of law in respect of the block period 01.04.1990 to 14.11.2000:

(2.) Heard the learned counsel appearing for the appellant and the learned counsel appearing for the respondent.

(3.) Learned counsel appearing for the appellant submits that the issue involved in this appeal viz., low tax effect has already been considered by this Court in T.C.A. No.1528 of 2007 on 06.06.2018 and the following order has been passed: