Mani vs The Commissioner Of Income Tax-I on 7 September, 2009
9. The learned counsel by placing reliance on the judgment of the
Honourable Division Bench of this Court in M.Ganesan v. The Vice-Chairman, The
Settlement Commission (IT & WT) Additional Bench Chennai & Another reported in
CDJ 2007 MHC 1515, wherein the Division Bench held in paragraph 7 as follows;