LAWS(MAD)-2021-1-314

PRINCIPAL COMMISSIONER OF INCOME TAX Vs. RAKHEE JAIN

Decided On January 05, 2021
Principal Commissioner Of Income Tax Appellant
V/S
Rakhee Jain Respondents

JUDGEMENT

(1.) This appeal, filed by the Revenue under Section 260A of the Income Tax Act, 1961 ('the Act' for brevity), is directed against the order dated 04.03.2020 passed by the Income Tax Appellate Tribunal, Chennai "A" Bench ('the Tribunal' for brevity) in ITA.No.1375/Chny/2019 for the assessment year 2014-15.

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

(3.) We have heard Mrs.R.Hemalatha, learned Senior Standing Counsel appearing for the appellant-Revenue and Mr.A.S.Sriraman, learned counsel for the respondent.