2020 (5) TMI 333

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....dent : Ms. Jinita Chatterjee, Adv., For Mr. S. Parthasarathi, ADV. JUDGMENT Mr. K. V. Aravind, learned counsel for the revenue. Smt. Jinitha Chatterjee, learned counsel for the respondent. Appeal is admitted for hearing. With consent of the learned counsel for the parties, the same is heard finally. 2. This appeal under Section 260-A of the Income Tax Act, 1961 (hereinafter referred to as 'the....