COMMISSIONER OF INCOME TAX Vs. SUBRAMANI PRABHA

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 02.01.2020 made in ITA.No.1138/Chny/2019 on the file of the Income Tax Appellate Tribunal, 'A' Bench, Chennai ('the Tribunal' for brevity) for the assessment year 2013-14.

(2.) The Revenue has raised the following substantial questions of law for consideration:

(3.) We have heard Mr.J.Narayanasamy, learned Senior Standing Counsel appearing for the appellant/Revenue and Mr.A.S.Sriraman, learned counsel appearing on behalf of the respondent/assessee.