2009 (11) TMI 116

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....NDIAN and M. M. SUNDRESH JJ.   Tax Cases (A) Nos. 1097, 876, 880, 530, 242, 571 and 636 of 2009. T. Ravikumar for the appellant. J. Balachandar for the respondent in T. C. (A) Nos. 1097, 876, 880, 530 and 571 of 2009. K. Ravi for the respondent in T. C. (A) No. 242 of 2009. N. Muthukumar for Dr. Ms. Anitha Sumanth for the respondent in T. C. (A) No. 636 of 2009 JUDGMENT K. RAVIRAJA P....

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.... in Rajanikant's case [2008] 302 1TR 22. Hence, all these cases require reconsideration of this court. Rajanikant's case [2008] 302 ITR 22 has been rendered by this court on September 10, 2007, whereas the Bombay High Court judgment has been rendered on May 7, 2009. Whatever may be the reasoning given by the Bombay High Court, this court has followed the decision of the Supreme Court in Surana Ste....