(1.) This appeal, by the appellant/assessee filed under Section 260A of the Income-tax Act, 1961 (hereinafter referred to as "the Act"?), is directed against the order dated 12.02.2019, passed by the Income Tax Appellate Tribunal "C"? Bench, Chennai (for brevity "the Tribunal"?), in I.T.A.No.3100/Chny/2017, for the assessment year 2009-10.
(2.) The assessee has raised the following substantial questions of law for consideration:-
(3.) Heard Mr.G.Baskar, learned counsel for the appellant/assessee.