2019 (9) TMI 194

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....: Mr.T.R.Senthilkumar, SSC assisted by Ms.K.G.Usharani, SC ORDER T.S.SIVAGNANAM, J. We have elaborately heard Mr.T.R.Senthilkumar, learned Senior Standing Counsel, assisted by Ms.K.G.Usharani, learned Junior Standing Counsel appearing for the appellant - Revenue. 2. This appeal, filed by the Revenue under Section 260A of the Income Tax Act, 1961 is directed against the order dated 27.7....

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....visions of the Act is prospectively with effect from 01.10.2014 ? iii. Whether the Appellate Tribunal has power to read down the amended provisions of Section 153C as amended with effect from 2014 and to invoke the same for the amendment year 2008- 09 ? iv. Whether the Tribunal is correct in law in holding that the assessment order under Section 143(3) read with Section 153A on 3....

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....) by invoking the provisions of Section 153C, which are different and distinguishable from the provisions of Section 147 of the Income Tax Act, 1961?" 4. The learned Senior Standing Counsel for the appellant submits that the above appeal is not pursued by the Revenue on account of the low tax effect in terms of Circular No.17/2019 dated 08.8.2019 issued by the Central Board of Direct Taxes. By ....