Judgment :- P.P.S. Janarthana Raja, J. These appeals are filed under Section 260A of the Income Tax Act, 1961 by the Revenue, against the order of the Income Tax Appellate Tribunal, Bench D, Chennai in IT(SS)A Nos.27/Mds/2002 and 28/Mds/2002 dated 14.08.2006 for the Block Assessment Period 01.04.1988 to 09.09.1998 raising the following common substantial questions of law:- "1. While computing the undisclosed income for the block period under chapter XIV-B, whether deductions under chapter VI-A to be allowed? 2. While computing the undisclosed income for the block period, whether the amounts relating to the advance tax paid should be executed even though return has not been filed?" 2. Learned Standing Counsel appearing for the Revenue fairly stated that the first question stands covered in favour of the assessee by the judgments of this Court in the case of Anbu Textiles Vs. Assistant Commissioner of Income-tax [2003] 262 ITR 684 (Mad) and in the case of Eastern Produce Co. Vs. Income-tax Officer [2006] 286 ITR 353 (Mad), and the second question stands covered in favour of the assessee by the judgments of this Court in the case of Assistant Commissioner of Income-tax Vs. A.R. Enterprises, [2005] 274 ITR 110 (Mad) and in the case of Commissioner of Income-tax Vs. N.Vellaiyan, [2006] 287 ITR 520 (Mad). 3. Following the above judgments, no substantial questions of law arise for consideration of this Court and accordingly the tax cases are dismissed. Consequently, M.P.No.1 of 2007 in T.C.(A) No.852 of 2007 is closed. No costs.