COMMISSIONER OF INCOME TAX Vs. S P APPARELS

JUDGEMENT

(1.) This appeal under Section 260-A of the Income Tax Act, 1961, has been filed by the Revenue.

(2.) Heard Mr.T.R.Senthil Kumar, learned Standing Counsel for the revenue and Mr.N.V.Balaji, learned counsel for the respondent/assessee.

(3.) The learned Standing Counsel for the revenue has filed a memo praying for correcting a small typographical error in the description of the respondent/assessee. The correct name of the respondent is S.P. Apparels. It has been wrongly typed in the memo of grounds of appeal as P.S. Apparels. The memo is taken on record. In view of the correction, the Registry is directed to accept the vakalat of the learned counsel for the respondent.