COMMISSIONER OF INCOME TAX Vs. B.S.VENKATESAN

JUDGEMENT

(1.) We have heard Mrs.V.Pushpa, learned Standing Counsel appearing for the appellant Revenue and Mr.B.Christ Das learned counsel appearing for the respondent assessee.

(2.) This appeal, filed by the Revenue under Section 260A of the Income Tax Act, 1961 (for short, the Act) is directed against the order dated 22.1.2019 made in ITA.No.736/Chny/2018 on the file of the Income Tax Appellate Tribunal, Chennai 'A' Bench (for brevity, the Tribunal) for the assessment year 2010-11.

(3.) The Revenue has filed this appeal by raising the following substantial questions of law :