COMMISSIONER OF INCOME TAX Vs. DEEPAM CONSTRUCTION

JUDGEMENT

(1.) This appeal has been filed by the Revenue under Section 260A of the Income Tax Act, 1961 ('the Act' for brevity) challenging the order dated 04.12.2019 made in I.T.A.No.2309/Chny/2019 on the file of the Income Tax Appellate Tribunal, Chennai, 'A' Bench ('the Tribunal' for brevity) for the assessment year 2013-14.

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

(3.) We have heard Mr.J.Narayanaswamy, learned Senior Standing Counsel appearing for the appellant/Revenue and Mr.N.Devanathan, learned counsel accepting notice for the respondent/assessee.