Principal Commissioner Of Income Tax 6 v. M/S.a.l.homes22, 2Nd Street, Nehru Nagar,Adyar, Chennai 600 020

IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 19.06.2018 CORAM : The Hon'ble Ms.INDIRA BANERJEE, CHIEF JUSTICEAND The Hon'ble Ms.JUSTICE P.T.ASHA Principal Commissioner of Income Tax 6, No.121, Mahatma Gandhi Road,Chennai... Appellant -vs- M/s.A.L.Homes22, 2nd Street, Nehru Nagar,Adyar, Chennai 600 020... Respondent Appeal filed under Section 260 A of the Income Tax Act,1961, against the order dated 31.10.2017 passed inITA.No.1427/Mds/2017 by the Income Tax Appellate Tribunal,Madras 'C/SMC' Bench, in respect of the Assessment year 2010-11against the order of the Commissioner of Income Tax(Appeals)-15,Nungambakkam, Chennai, dated 28.02.2017 and made inITA.NO.298/A.Y-2010-11/CIT(A)-15/2015-16, against the order ofthe Income Tax Officer, Non corporate ward 15(1), Nungambakkam,chennai, dated 17.11.15 made in PAN/GIR.NO. , andagainst the order of the Income Tax Officer, Business ward-III(1), Annexe Building, Nungambakkam, dated 30.01.2013 made inGIR/PAN.NO. Assessment year 2010-2011. The issues involved in this appeal are identical to theissues involved in T.C.A.Nos.179 and 180 of 2018 (Commissionerof Income Tax vs. Elegant Estates), which were disposed oftoday. https://hcservices.ecourts.gov.in/hcservices/ For the same reasons as given in our judgment inT.C.A.Nos.179 and 180 of 2018, this appeal stands dismissed. Sd/- Assistant Registrar //True Copy// Sub Assistant RegistrarsraTo1.The Assistant Registrar Income Tax Appellate Tribunal, 'C/SMC' Bench, Chennai.2.The Commissioner of Income Tax (Appeals)-15, Chennai.3.The Income Tax Officer, Non Corporate Ward-15(1), Chennai.4.The Income Tax Officer,Business Ward-III(1)Annexe Building, Nungambakkam,Chennai.+1cc to M/s.T.R.Senthil Kumar, Advocate sr.no.38940T.C.(A) No.274 of 2018br(co)nr 09/07/2018