MURUGESAN CHELLAPPA Vs. INCOME TAX OFFICER, CHENNAI

JUDGEMENT

(1.) This appeal has been filed by the assessee under Section 260A of the Income Tax Act, 1961 ('the Act' for brevity) challenging the order dated 16.09.2019 made in ITA.No.1673/Chny/2018 on the file of the Income Tax Appellate Tribunal, 'D' Bench, Chennai ('the Tribunal' for brevity) for the assessment year 2013-14.

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

(3.) We have heard Mr.G.Baskar, learned counsel appearing for the appellant/assessee.