2007 (7) TMI 248

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..... return has not been filed – both question stands covered in favour of assessee by the judgments of this high court in case of Anbu Textiles, Eastern Produce Co., A. R. Enterprises, and N. Vellaiyan - 851 and 852 of 2007 - - - Dated:- 2-7-2007 - P. D. DINAKARAN and P. P. S. JANARTHANA RAJA JJ. T. Ravikumar, for the appellant. JUDGMENT The Judgment of the Court was delivered by P. .....

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..... n favour of the assessee by the judgments of this Court in the case of Anbu Textiles Vs. Assistant Commissioner of Income-tax [2003] 262 ITR 684 (Mad) and in the case of Eastern Produce Co. Vs. Income-tax Officer [2006] 286 ITR 353 (Mad), and the second question stands covered in favour of the assessee by the judgments of this Court in the case of Assistant Commissioner of Income-tax Vs. .....

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