LAWS(MAD)-2021-3-368

R. YOOGAMOORTHY Vs. ASSISTANT COMMISSIONER OF INCOME TAX

Decided On March 31, 2021
R. Yoogamoorthy Appellant
V/S
ASSISTANT COMMISSIONER OF INCOME TAX Respondents

JUDGEMENT

(1.) This appeal filed by the assessee under Section 260A of the Income Tax Act, 1961 ('the Act' for brevity), is directed against the order dated 27.02.2009 passed by the Income Tax Appellate Tribunal, Madras "A" Bench, ('the Tribunal' for brevity) in I.T.(SS)A No.28/Mds/2007 for the Block Period ending 23.01.2001. The above appeal has been admitted on 27.10.2009 on the following Substantial Questions of Law:

(2.) Whether on the facts and in the circumstances of the case, the order of the Appellate Tribunal based on mere conjecture, surmises and self-serving statement thus stands vitiated?

(3.) Whether on the facts and in the circumstances of the case, the order of the Tribunal is contrary to the following rules of evidence?