2020 (10) TMI 1096

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....CE H.T. NARENDRA PRASAD APPELLANT: SRI. E.I. SANMATHI, ADV. JUDGEMENT Mr. E.I. Sanmathi, learned counsel for the revenue. 2. This appeal under Section 260-A of the Income Tax Act, 1961 (hereinafter referred to as 'the Act', for short) has been preferred by the revenue. The Assessment Year in this appeal pertains to 2009-10. 3. Facts leading to filing of the appeal briefly st....

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....20.09.2018, upheld the order passed by the Assessing Officer. Being aggrieved, the assessee filed an appeal before the Income Tax Appellate Tribunal. The Tribunal, vide order dated 21.08.2019, by placing reliance on the decision of this Court rendered in ITA No. 380/2015 dated 23.11.2015, set aside the order passed by the Commissioner of Income Tax (Appeals) as well as by the Assessing Officer and....