COMMISSIONER OF INCOME TAX Vs. PADMAPRIYA

JUDGEMENT

(1.) We have heard Mr.J.Narayanaswamy, learned Senior Standing Counsel for the appellant/Revenue.

(2.) The appeal, filed by the Revenue under Section 260A of the Income Tax Act, 1961 (for short, the Act) is directed against the order dated 02.05.2014 made in I.TA.No.1892/Mds/2013 on the file of the Income Tax Appellate Tribunal, Chennai, "D" Bench (for brevity, the Tribunal) for the Assessment Year 2009-10.

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