2019 (8) TMI 1761

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....E T.S. SIVAGNANAM AND THE HONOURABLE MRS.JUSTICE V. BHAVANI SUBBAROYAN For the Appellant : Mr. T.R. Senthilkumar, SSC assisted by Ms. K.G. Usharani, JSC For the Respondent : Mr. SP. Chidambaram JUDGMENT We have elaborately heard Mr.T.R.Senthilkumar, learned Senior Standing Counsel, assisted by Ms.K.G.Usharani, learned Junior Standing Counsel appearing for the appellant - Revenue and Mr....

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....6], which was rendered in the context of Section 2 of the Act whereas Section 115JAA of the Act was inserted subsequently with retrospective effect from 01.4.1997 ?" 4. It is not disputed by the learned Senior Standing Counsel for the Revenue that in the assessee's own case, the Revenue filed an appeal in TCA.No.369 of 2019 before this Court in respect of the assessment for the year 2009-10....