ASSISTANT COMMISSIONER OF INCOME-TAX, CENTRAL CIRCLE-2, MADURAI vs. M/S. SUSHMA CINE ARTS, MADURAI
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Income Tax Appellate Tribunal, ‘B’ BENCH, CHENNAI
Before: SHRI ABY T VARKEY & SHRI S. R. RAGHUNATHA
PER S. R. RAGHUNATHA, AM : These two appeals filed by the Revenue are directed against the common order dated 19.12.2025 passed by the Learned Commissioner of Income Tax (Appeals)-19, Chennai [hereinafter referred to as “the Ld.CIT(A)”], arising out of the separate assessment orders, both dated 31.03.2024, framed by the Assistant Commissioner of Income Tax, Central Circle-2, Madu
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