IN THE HIGH COURT OF JUDICATURE AT MADRAS

DATED : 03.08.2010

Coram :-

THE HON'BLE MR.JUSTICE F.M.IBRAHIM KALIFULLA

and

THE HON'BLE MR.JUSTICE M.M.SUNDRESH

Tax Case (Appeal) Nos.619 to 624 of 2010

Commissioner of Income Tax,

..Appellant in all

Chennai.

the appeals.

vs.

N.R.Mahesh,

Prop. M/s.N.S.R.Exports,

..Respondent in all

41, T.T.K.Road, Chennai-18.

the appeals.

Tax Case Appeals filed under Section 260A of the Income Tax Act,

1961, against the common order of the Income Tax Appellate Tribunal,

Madras 'A' Bench, dated 01.05.2009 passed in I.T.A.Nos.1546, 1547,

1548, 1549, 1550 and 1551/Mds/2008. Appeal against the Order of the

Commissioenr of Income Tax (Appeals)-XII, Nungambakkam, Chennai-600

034 made in ITA.Nos.310 to 315/05-06 dated 24.03.2008 and against the

Assessment Order of the Assistant Commissioner of Income Tax Circle

XV, Chennai-34 in GIR.No./P.A.No.AAPP.No.764B dated 31.03.2005 for

the Assessment Years 2000-2001 and 2001-2002.

For Appellant : Mr.Patty B. Jeganathan

Standing Counsel for Income-tax

Common Judgment

(Judgment of the Court was delivered by M.M.SUNDRESH,J.)

In view of the common issues involve