COMMERCIAL TAX OFFICER Vs. R.JAYAKUMAR

JUDGEMENT

(1.) These appeals by the Revenue under Sec. 260A of the Income Tax Act, 1961 (for short, the Act) are directed against the common order dtd. 17/4/2014 in ITA No.1618/Mds/2013 and C.O.No.152/ Mds/2013 on the file of the Income Tax Appellate Tribunal Madras 'D' Bench (for brevity, the Tribunal) for the assessment year 2008-09.

(2.) The Revenue has filed these appeals raising the following substantial questions of law :

(3.) We have elaborately heard Mr.T.R.Senthilkumar, learned Senior Standing Counsel appearing for the Revenue.