PUSHPA C. KATARIA Vs. INCOME TAX OFFICER

JUDGEMENT

(1.) This appeal filed by the assessee under Section 260A of the Income Tax Act, 1961 ('the Act' for brevity), is directed against the order dated 30.04.2014 passed by the Income Tax Appellate Tribunal, Madras "D" Bench, ('the Tribunal' for brevity) in I.T.A.No 1893/Mds/2013 for the assessment year 2006-07.

(2.) The appeal was admitted on 22.07.2015 on the following Substantial Questions of Law:

(3.) We have heard Mr.R.Sivaraman, learned counsel for the appellant/assessee and Mr.M.Swaminathan, learned Senior Standing Counsel for the respondent/Revenue.