DILIP KUMAR Vs. ASSISTANT COMMISSIONER OF INCOME TAX

JUDGEMENT

(1.) We have heard Mr.A.S.Sriraman, learned counsel appearing for the appellant - assessee and Ms.V.Pushpa, learned Standing Counsel, accepting notice for the respondent - Revenue.

(2.) This appeal, filed by the assessee under Section 260A of the Income Tax Act, 1961 (for short, the Act) is directed against the order dated 30.6.2017 made in ITA.No.928/Mds/2017 on the file of the Income Tax Appellate Tribunal, Chennai 'B' Bench (for brevity, the Tribunal) for the assessment year 2012-13.

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