IN THE HIGH COURT OF JUDICATURE AT MADRAS Dated:- 11.04.2007 Coram:- The Hon’ble Mr. Justice P.SATHASIVAM and The Hon’ble Mr. Justice S.TAMILVANAN Tax Case (A) No.355 of 2007 M/s Ambattur Clothing Ltd., No.E/2, Industrial Estate, Ambattur, Chennai-600 058. .. Appellant Vs. The Joint Commissioner of Income Tax, Special Range-1, Chennai-600 034. .. Respondent Tax Case Appeal filed under Section 260-A of the Income Tax Act, 1961, against the order of the Income Tax Appellate Tribunal, Madras 'A' Bench dated 06.06.2005 in ITA No.1608/Mds./2000 as against the order daed 9.8.2000 in Appeal No.172/99-2000 on the file of the Commissioner of Income Tax (Appeals) Chennai as against the order dated 19.11.1999 in PAN/GIR/No.30-A/97-98 on the file of the Joint Commissioner of Income Tax, Special Range I, Chennai 600 034. For Appellant : Mr.Vijayaraghavan for Mr.Subbaraya Aiyar https://hcservices.ecourts.gov.in/hcservices/ JUDGMENT (Judgment of the Court was delivered by P. SATHASIVAM, J.) It is not in dispute that the question raised in this Tax Case Appeal is covered by earlier decision of this Court reported in 282 ITR 389 (MAD.) (COMMISSIONER OF INCOME TAX VS. V.CHINNAPANDI). In terms of the said decision, the above Tax Case Appeal is liable to be dismissed and accordingly, the same is dismissed. No costs. raa Sd/ Asst.Registrar /true copy/ Sub Asst.Registrar To 1. The Registrar, Income Tax Appellate Tribunal, III Floor, Rajaji Bhavan, Besant Nagar, Chennai 600 090. 2. The Commissioner of Income Tax (Appeals) Chennai. 3. The Joint Commissioner of Income Tax, Special Range-1, Chennai-34. MS(CO) SR/20.4.2007 T. C. (A) No.355 of 2007 https://hcservices.ecourts.gov.in/hcservices/