2020 (10) TMI 1153

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..... N. Quadir Hoseyn JUDGMENT [ Order of the Court was made by T. S. SIVAGNANAM , J. ] This appeal has been filed by the Revenue under Section 260 A of the Income Tax Act, 1961 ('the Act' for brevity), challenging the order dated 20.04.2012 passed by the Income Tax Appellate Tribunal, Chennai, 'C' Bench ('the Tribunal' for brevity) in M.P.No.20/(Mds)/2012 in I.T.A.No.194....

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....without considering the provision of Section 12A[1][a] of the Act? 2. We have heard Mr.J.Narayanasamy, learned Senior Standing counsel for the appellant and Mr.N.Quadir Hoseyn, learned counsel appearing for the respondent. 3. As rightly pointed out by the learned counsel for the respondent/assessee, this appeal is directed against the order passed in the Miscellaneous Petition and the appeal fil....