The Commissioner Of Income-Tax,Coimbatore v. Shri.v.subramanian (Late),Legal Heir, Shri S.veeraswamy

IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED : 02.07.2007 Coram : THE HONOURABLE MR.JUSTICE P.D.DINAKARAN AND THE HONOURABLE MR.JUSTICE P.P.S.JANARTHANA RAJA Tax Case (Appeal) Nos.851 and 852 of 2007 The Commissioner of Income-tax,Coimbatore. Vs. ..Appellant in both the T.C.(A)s. Shri.V.Subramanian (Late),Legal Heir, Shri S.Veeraswamy Legal Heir, Shri S.Veeraswamy ..Respondent in T.C.No.851 of 2007Smt.Prema Subramaniam..Respondent in T.C.No.852 of 2007Appeals under Section 260A of the Income-tax Act, 1961against the order of the Income Tax Appellate Tribunal, Bench 'D',Chennai in IT(SS)A Nos.27/Mds/2002 and 28/Mds/2002 dated14.08.2006 for the Block Assessment Period 01.04.1988 to09.09.1998 against the order of the Commissioner of Income Tax(Appeals II) Coimbatore dated 1.11.2001 in IT Appeal No.242-C/2000-2001 & 240-C/2000-2001 against the order of the DeputyCommissioner of Income Tax, Central Circle-I, Coimbatore dated28.9.2000 in P.A.N./G.I.R.No.PQ2127 & PAN GIR NO.HZ-1399respectively for the assessment year 1989-90 to 99-2000 upto9.9.98. For Appellant :Mr.T.Ravikumar, Standing Counsel forIncome-tax Department JUDGMENT (Judgment of the Court was delivered by P.P.S.Janarthana Raja, J.) These appeals are filed under Section 260A of the Income TaxAct, 1961 by the Revenue, against the order of the Income TaxAppellate Tribunal, Bench 'D', Chennai in IT(SS)A Nos.27/Mds/2002 https://hcservices.ecourts.gov.in/hcservices/ and 28/Mds/2002 dated 14.08.2006 for the Block Assessment Period01.04.1988 to 09.09.1998 raising the following common substantialquestions of law:- "1. While computing the undisclosed income forthe block period under chapter XIV-B, whetherdeductions under chapter VI-A to be allowed?2. While computing the undisclosed income forthe block period, whether the amounts relatingto the advance tax paid should be executedeven though return has not been filed?" 2.Learned Standing Counsel appearing for the Revenuefairly stated that the first question stands covered in favour ofthe assessee by the judgments of this Court in the case of AnbuTextiles Vs. Assistant Commissioner of Income-tax [2003] 262 ITR684 (Mad) and in the case of Eastern Produce Co. Vs. Income-taxOfficer [2006] 286 ITR 353 (Mad), and the second question standscovered in favour of the assessee by the judgments of this Courtin the case of Assistant Commissioner of Income-tax Vs.A.R.Enterprises, [2005] 274 ITR 110 (Mad) and in the case ofCommissioner of Income-tax Vs. N.Vellaiyan, [2006] 287 ITR 520(Mad).3.Following the above judgments, no substantial questionsof law arise for consideration of this Court and accordingly thetax cases are dismissed. Consequently, M.P.No.1 of 2007 in T.C.(A) No.852 of 2007 is closed. No costs. Sd/-Asst. Registrar./true copy/ Sub Asst. Registrar. kmTo 1. The Assistant Registrar,Income Tax Appellate TribunalIII Floor, Rajaji Bhavan, Besant Nagar, Chennai-91 2. The Assistant Registrar, Income-Tax Appellate Tribunal, Bench 'D', Chennai. Income-Tax Appellate Tribunal, Bench 'D', Chennai. 3. The Commissioner of Income-tax (Appeals) II, Coimbatore. Coimbatore. 4. The Deputy Commissioner of Income-tax, Central Circle-I, Coimbatore. Central Circle-I, Coimbatore. 5. The Commissioner of Income Tax, Coimbatore 1 cc to Mr.N. Muralikumaran, Advocate, sr. 39708 T.C.(A) Nos.851 and 852of 2007PV (CO)kk 17/7