, , IN THE INCOME TAX APPELLATE TRIBUNAL C BENCH, CHENNAI , . ! ' , # '$ BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SHRI G. PAVAN KUMAR, JUDICIAL MEMBER . /ITA NOS. 911, 1597 & 1598/MDS/2015 & 137/MDS/2016 / ASSESSMENT YEARS : 1994-95 TO 1996-97 & 1994-95 THE DEPUTY COMMISSIONER OF INCOME-TAX/THE ASST. COMMISSIONER OF INCOME-TAX, CORPORATE CIRCLE-4(1), CHENNAI. ( /APPELLANT) V. MCC FINANCE LTD., (FORMERLY MERCANTILE CREDIT CORPORATION LTD.), ARTHI ARCADE, FLAT NO.21, 3 RD FLOOR, NO.84, DR. RADHAKRISHNAN ROAD, MYLAPORE,CHENNAI 600 004. PAN AAABM0421H RESPONDENT) / APPELLANT BY : SHRI A.V.SREEKANTH, JCIT / RESPONDENT BY : SHRI SAROJ KUMAR PARIDA, ADVOCATE / DATE OF HEARING : 13.04.2016 !' / DATE OF PRONOUNCEMENT : 04.05.2016 % / O R D E R PER CHANDRA POOJARI, ACCOUNTANT MEMBER THESE APPEALS BY THE REVENUE ARE DIRECTED AGAINS T THE COMMON ORDER OF THE COMMISSIONER OF INCOME-TAX(APPE ALS)