M. MUKESH KUMAR Vs. INCOME TAX OFFICER

JUDGEMENT

(1.) This appeal, filed by the assessee under Section 260A of the Income Tax Act, 1961 (for short, the Act), is directed against the order dated 08.01.2020 made in M.P.No.96/Chny/2019 (I.T.A.No.2955/Chny/2018) on the file of the Income Tax Appellate Tribunal, 'D' Bench, Chennai ('the Tribunal' for brevity) for the assessment year 2008-09.

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

(3.) We have heard Mr.A.S.Sriraman, learned counsel appearing for the appellant/assessee and Mr.T.R.Senthil Kumar, learned Senior Standing Counsel assisted by Ms.K.G.Usha Rani, learned Junior Standing Counsel appearing for the respondent - Revenue.