2020 (3) TMI 1347

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....BLE MR. JUSTICE M. NAGAPRASANNA For the Appellant : SRI K.V.ARAVIND, ADV. For the Respondent : SRI A. SHANKAR, SR. ADV. FOR SRI LAVA M., ADV JUDGMENT This appeal is filed under Section 260A of the Income Tax Act, 1961 (hereinafter referred to as 'the Act'), by the Revenue, being aggrieved by the order dated 11.10.2013 passed by the Income Tax Appellate Tribunal, Bengaluru, in ITA.No.711/Bang/2....

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....13 - 14? 3. Whether on the facts and in the circumstances of the case the Tribunal was correct in accepting the additional ground raised regarding applicability of section 115JB without appreciating that the assessee has neither raised the issue before he Assessing officer or before the Appellate Commissioner and the assessee itself in it's return of income has admitted the applicability of sect....