2020 (12) TMI 1262

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....lants : Sri. E.I. Sanmathi., Advocate. For the Respondent : Sri. Chythanya K.K. JUDGMENT Mr. E.I. Sanmathi, learned counsel for the revenue. Mr. Chythanya K.K., learned counsel for the respondent. 2. This appeal under Section 260-A of the Income Tax Act, 1961 (hereinafter referred to as 'the Act', for short) has been filed by the revenue. The subject matter of the appeal pertains to the Asses....