THE GOVERNMENT TELECOMMUNICATION EMPLOYEES COOPERATIVE SOCIETY LTD. Vs. THE INCOME TAX OFFICER, NON CORPORATE WARD 12(3), CHENNAI-34.

JUDGEMENT

(1.) These appeals, filed by the assessee under Section 260-A of the Income Tax Act, 1961 (hereinafter referred to as 'the Act') are directed against the common order dated 15.3.2017 in I.T.A.Nos.2898 and 2899/ Mds/2016 respectively for the assessment years 2012-13 and 2013-14.

(2.) The assessee filed these appeals on the following substantial questions of law:

(3.) We have heard Mr.A.S.Sriraman, learned counsel for the appellant and Mrs.V.Pushpa, learned Standing Counsel accepting notice for the respondent - Revenue.