REJI ABRAHAM Vs. DEPUTY COMMISSIONER OF INCOME TAX

JUDGEMENT

(1.) This appeal, filed by the Revenue under Section 260A of the Income Tax Act, 1961 (for short, the Act), is directed against the order dated 11.9.2018 passed by the Income Tax Appellate Tribunal, Chennai 'C' Bench (for brevity, the Tribunal) in ITA No.1132/Chny/2018 for the assessment year 2013-14.

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

(3.) We have heard Mr.A.S.Sriraman, learned counsel for the appellant - assessee and Mrs.R.Hemalatha, learned Senior Standing Counsel appearing for the respondent - Revenue. With consent of the learned counsel on either side, the main appeal itself is taken up for final disposal.