IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 20-07-2011 CORAM THE HONOURABLE MRS.JUSTICE CHITRA VENKATARAMAN AND THE HONOURABLE MR.JUSTICE M.JAICHANDREN Tax Case (Appeal) Nos.970 and 971 of 2004 The Commissioner of Income Tax, Tamil Nadu-I, Madras. .. Appellant in both the appeals. Versus M/s.V.D.Swami and Co. 26, Cathedral Road, Chennai-600 086. .. Respondent in both the appeals. Prayer in T.C.No.970 of 2004: Appeal filed against the order of the Income Tax Appellate Tribunal "B" Bench, dated 23.2.2004, in ITA No.2592/Mds/95, under Section 260 A of the Income Tax Act, 1961. Against the order of the Commissioner of Income Tax (Appeals) III, Madras dated 28.8.97 and made in ITA No.16/97-98. Prayer in T.C.No.971 of 2004: Appeal filed against the order of the Income Tax Appellate Tribunal "B" Bench, dated 23.2.2004, in ITA No.2112/Mds/1997, under Section 260 A of the Income Tax Act, 1961. Against the order of the Deputy Commissioner of Income Tax Special Range III, Chennai, dated 27.3.97 in PAN/GIR No.IV/1994-95. For Appellant : Mr.Patty P.Jeganathan in both the TCAs For Respondent : Mr.P.J.Rishikesh in both the TCAs JUDGMENT (Judgment of the Court was made by CHITRA VENKATARAMAN,J.) The Tax Appeals relate to the assessment year 1994-1995. 2. Learned counsel appearing for the assessee fairly submitted that the question raised in the present tax appeal is covered by the decision of this Court in T.C.(A) No.768 of 2004, dated 18.7.2011. 3. Following the above-said decision of this Court, dated 18.7.2011, in T.C.(A) No.768 of 2004, which in turn, followed, Commissioner of Income Tax Vs. Nameel Leathers and Uppers (273 ITR https://hcservices.ecourts.gov.in/hcservices/ 350), the question is answered against the Revenue. The tax case appeal stands dismissed. No costs. Sd/ Asst. Registrar /true copy/ Sub Asst.Registrar csh To 1. The Commissioner of Income-Tax (Appeals)-III, Madras. 2. The Deputy Commissioner, Special Range III, Chennai-600 034. 3.The Assistant Registrar, Income Tax Appellate Tribunal B Bench, Rajaji Bhavan, IIIrd Floor, Besant Nagar, Chennai 1 cc To Mr.Patty B.Jeyanathan, Advocate, SR.43877 1 cc To Mr.P.J.Rishikesh, Advocate, SR.43785 Tax Case (Appeal) Nos.970 and 971 of 2004 GV (CO) RH (22.8.11) https://hcservices.ecourts.gov.in/hcservices/