COMMON JUDGMENT

[Judgment of the Court was delivered by R. MAHADEVAN, J.]

The Commissioner of Income-tax, Chennai is the appellant herein. TCA No.405 of 2013 is directed against the order dated 23.08.2012 passed by the Income Tax Appellate Tribunal, 'B' Bench, Chennai, relating to the assessment year 2006-07, whereas TCA Nos.267 to 269 of 2014 are directed against the order dated 07.09.2011 passed by the Income Tax Appellate Tribunal, 'A' Bench, Chennai for the assessment years 2003-2004, 2004-2005 and

2005-2006 respectively.

2.The aforesaid tax case appeals were admitted on the following substantial questions of law:

"1. Whether on the facts and in the circumstances of the case, the Appellate Tribunal was right in holding that the assessee is eligible for deduction, even if the claim is not made in its return of income? 2. Whether on the facts and in the circumstances of the case, the Appellate Tribunal was right in directing the Assessing Officer to allow deduction claimed by the assessee under Sections 11 and 12 of the Income Tax Act, even though the assessing officer had completed the assessment based on the return through which the assessee did not claim such deductions and did not