2019 (8) TMI 1761

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....BLE 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.SP.Chidambaram, learned counsel accepti....

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....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 and that the said appeal was dismissed by us by judgment da....