LAWS(MAD)-2017-7-41

PRINCIPAL COMMR. OF INCOME TAX Vs. HEMALATHA RAJAN

Decided On July 20, 2017
Principal Commr. Of Income Tax Appellant
V/S
Hemalatha Rajan Respondents

JUDGEMENT

(1.) This is a Tax Case Appeal under Sec. 260A of the Income Tax Act, 1961 (hereinafter referred to as 'IT Act' for brevity).

(2.) A thumbnail sketch of facts necessary for appreciating this order are set out infra under the caption 'Factual Matrix'.

(3.) Factual Matrix :