2010 (11) TMI 1133

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..... t : Shri K E B Rengarajan Junior Standing Counsel. ORDER Per Dr. O.K. NARAYANAN, V.P. : These two appeals are filed by the Assessee . The relevant assessment years are 1994-95 1995-96.. The appeals are directed against the common orders of CIT(A)-V at Chennai dated 28.03.02 and arise out of the assessments completed u/s. 143(3) read with section 263 of the Income Tax Act, 1961. .....

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..... on-(baa) to Sec. 80HHC of the Income Tax Act, 1961. 5. It is how these matters are coming before us for the third time. 6. When the appeals were called on for hearing, the assessee s Counsel filed petitions seeking adjournment on the ground that he is out of station in connection with some professional work. No other details are available in the adjournment petitions. We are not convinced on .....

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