2019 (8) TMI 1445

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....a, Junior Standing Counsel For Respondent : Ms.Sree Lakshmi Valli, for Mr.G.Baskar JUDGMENT T.S.Sivagnanam,   This appeal filed by the appellant/Revenue under Section 260A of the Income-tax Act, 1961, is directed against the order dated 16.04.2012, passed by the Income-tax Appellate Tribunal Chennai 'A' Bench, Chennai, in I.T.A.No.731/Mds/2011 for the assessment year 2006-07. ....

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....e commissioner never considered the transaction as a transaction of sale? (iii) Whether under the facts and circumstances of the case, the Income Tax Appellate Tribunal was right in holding that the lease agreement entered into by the assessee was only a simple agreement for letting out of residential flat and there is no transaction of right or relinquishment of right by the assessee? (iv) ....