2018 (11) TMI 1555

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....the Respondent : Mr.T.R.Senthil Kumar and Mrs.K.G.Usha Rani (in all cases) COMMON JUDGMENT T.S.Sivagnanam, J. These appeals filed by the assessee are directed against the common order passed by the Income Tax Appellate Tribunal, Chennai 'D' Bench, Chennai in ITA Nos. 1913 to 1915/Mds/2007 for the assessment years 1996-97 to 1998-99, respectively. 2.These appeals have been admitted on t....

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....se of Arul Mariammal Textiles Ltd., Vs. Assistant Commissioner of Income Tax, Coimbatore in [(2018) 97 taxmann.com 298(Madras)]. It is also submitted that, insofar as the Substantial Question of Law No. 2 is concerned, the same is covered by the decision of the Hon'ble Supreme Court in ACG Associated Capsules (P.) Ltd Vs. The Commissioner of Income Tax, Central-IV, Mumbai in [(2012) 18 taxmann....