F. SUSAI RAJU Vs. INCOME TAX OFFICER

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 30.1.2017 made in I.T.A.No.2423/Mds/2016 on the file of the Income Tax Appellate Tribunal, Chennai, 'A' Bench ('the Tribunal' for brevity) for the assessment year 2012-13.

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

(3.) We have heard Mr.M.P.Senthilkumar, learned counsel appearing for the appellant/assessee and Mrs.R.Hemalatha, learned Senior Standing Counsel appearing for the respondent/Revenue.