COMMISSIONER OF INCOME TAX, SALEM Vs. D SARADHAMANI

JUDGEMENT

(1.) The Revenue has filed these appeals by raising the following substantial question of law in respect of the assessment year 1994-1995:

(2.) Heard the learned counsel appearing for the appellant. There is no representation on behalf of the respondents.

(3.) Learned counsel appearing for the appellant submits that the issue involved in these appeals 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: