2020 (6) TMI 511

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....r the Appellants : Sri Dilip, Adv. For Sri K V Aravind, Adv. For the Respondent : Sri T. Suryanarayana, Adv. JUDGMENT 1. Mr.Dilip, learned counsel for Mr.K.V.Aravind, learned counsel for the revenue. Mr.T.Suryanarayana, learned counsel for the respondent. 2. These appeals under Section 260-A of the Income Tax Act, 1961 (hereinafter referred to as 'the Act', for short) have been filed b....

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....ovisions of section 10A and hence the order of assessment was erroneous and prejudicial to the interest of the revenue and hence invoking of section 263 was in accordance with law? 3. When the matter was taken up today, learned counsel for the parties jointly submitted that the substantial questions of law involved in these appeals have been answered against the revenue by the Supreme Court in ....