2020 (10) TMI 885

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....RA PRASAD FOR THE PETITIONER : BY Mr. K V ARAVIND, ADV. FOR THE RESPONDENT : BY MRS. VANI H, ADV., FOR MR. MAHESH KUMAR L, ADV. JUDGMENT This appeal under Section 260A of the Income Tax Act, 1961 (hereinafter referred to as the Act for short) has been preferred by the revenue. The subject matter of the appeal pertains to the Assessment year 2009-10. The appeal was admitted by a benc....

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.... (iii) Whether on facts and in circumstance of the case and in law the Tribunal was right in holding that interest under Section 201(1A) of the Act is to be computed upto the due date of return of income to be filed by the deductee and not upto the date of filing of return of income contrary to proviso to Section 201(1A) of the Act? (iv) Whether on facts and in circumstances of th....