Citation Codes Equivalent Citations citation codes Judges Hon'ble Thiru.Justice P.P.S.Janarthana Raja Hon'ble Thiru.Justice D. Murugesan See more information ... Smart Summary Please sign up to generate summary. JUDGMENT The Director Of Income Tax (Exemptions) Chennai v. The Chartered Accountant Study Circle ATR To 1. The Secretary Central Board of Direct Taxes, New Delhi. 2. Income Tax Appellate Tribunal 'D' Bench, Chennai. 3. The Director of Income-Tax (Exemptions) Chennai-34. T.C.(A) No.593 of 2011 13.02.2012.