2020 (12) TMI 1262

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....T. Narendra Prasad For the Appellants : Sri. E.I. Sanmathi., Advocate. For the Respondent : Sri. Chythanya K.K. JUDGMENT Mr. E.I. Sanmathi, learned counsel for the revenue. Mr. Chythanya K.K., learned counsel for the respondent. 2. This appeal under Section 260-A of the Income Tax Act, 1961 (hereinafter referred to as 'the Act', for short) has been filed by the revenue. The subje....

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....nd the revenue cannot take any inconsistent stand. It is submitted by the learned counsel for the revenue that the aforesaid lease on which reliance has been placed by the Tribunal is unregistered. However, the same has not been taken into consideration by the Tribunal. Therefore, the matter needs to be remitted to the Tribunal to consider the substantial question of law involved in this appeal af....