S. GOWRI Vs. ASST COMMISSIONER OF INCOME TAX

JUDGEMENT

(1.) This appeal is filed by the assessee under Section 260A of the Income Tax Act, 1961 ('the Act' for brevity), is directed against the order dated 12.12.2013 passed by the Income Tax Appellate Tribunal, Madras "A" Bench, ('the Tribunal' for brevity) in I.T.A.No.1976/Mds/2012 for the assessment year 2006-2007.

(2.) The appeal was admitted on the following substantial questions of law:-

(3.) We have heard Mrs.Sri Niranjani, learned counsel for the appellant/assessee and Mrs.V.Pushpa, learned Senior Counsel for the respondent/Revenue.