2015 (10) TMI 1376

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....y the assessee. The relevant assessment years are 2005-06 and 2009-2010. The appeals are directed against the orders passed by the Commissioner of Income Tax (Appeals)-II at Chennai, on 24.01.2014. The appeals arise out of assessment completed u/s. 143(3) of the Income Tax Act, 1961.  2. As far as the assessment year 2005-06 is concerned, the ground raised by the assessee is liable to the di....