S. J. SURYAH 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 27.07.2016 made in ITA.No.1863/Mds/2014 on the file of the Income Tax Appellate Tribunal, Chennai Bench 'C' ('the Tribunal' for brevity) for the assessment year 2002-03.

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

(3.) We have heard Ms.Vandhana Vyas, learned counsel appearing on behalf of the appellant and Mr.M.Swaminathan, learned Senior Standing Counsel assisted by Ms.V.Pushpa, learned Junior Standing Counsel appearing for the respondent/Revenue.