THE COMMISSIONER OF INCOME TAX Vs. RAMESH SHROFF

JUDGEMENT

(1.) Heard Ms.R.Hemalatha, learned senior counsel for the appellant / revenue.

(2.) This appeal filed by the revenue under Section 260-A of the Income Tax Act, 1961 ['the Act' for brevity] is directed against the order passed by the ITAT, 'A' Bench in I.T.A.No.2710/Chny/2017 dated 13.12.2018 for the assessment year 2011-2012.

(3.) The appellant / revenue has filed the following substantial questions of law for consideration: