The Tax Publishers2021 TaxPub(DT) 0260 (Mad-HC) : (2021) 431 ITR 0207 : (2021) 278 TAXMAN 0256

IN THE MADRAS HIGH COURT

T.S. SIVAGNANAM & V. BHAVANI SUBBAROYAN, JJ.

CIT v. A.A. Antony

Tax Case Appeal Nos. 432, 433 & 436 of 2020

18 December, 2020

Appellant by: Karthik Ranganathan

Respondent by: A.S. Sriraman

COMMON JUDGMENT

T.S. Sivagnanam, J.

These appeals, at the instance of the revenue filed under Section 260A of the Income Tax Act, 1961 (the 'Act' for brevity), are directed against the order passed by the Income Tax Appellate Tribunal, Madras 'B' 'D' and 'A' Bench, Chennai respectively in ITA Nos.325/Chny/2018; 2128/Chny/2019; 1153/Chny/2019 dated 22-7-2019; 10-12-2019 and 2-1-2020 for the assessment years 2008-2009; 2009-2010 and 2013- 2014 respectively.

2. Though the orders are individual orders passed in the appeals filed by the respondent / assessee, since the issue involved is identical in all these appeals, the same were heard together. The Substantial Questions of Law raised for consideration in these appeals are as follows :--

T.C.A.No.432 of 2020

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