2020 (12) TMI 354

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....For the Appellants : Sri. E.I. Sanmathi, Adv. For the Respondent : Sri. K.R. Pradeep, Adv. JUDGMENT Mr.E.I.Sanmathi, learned counsel for the revenue has entered appearance through video conferencing. Mr.K.R.Pradeep, learned counsel for the assessee. 2. This appeal under Section 260-A of the Income Tax Act, 1961 (hereinafter referred to as 'the Act', for short) has been prefe....