2021 (10) TMI 70

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.... & Mr.M.Velmurugan For Respondent : Mr.T.R. Senthil Kumar Senior Standing Counsel And Ms.K.G. Usha Rani Standing Counsel JUDGMENT T.S. SIVAGNANAM, J. This appeal filed by the assessee under Section 260A of the Income Tax Act, 1961 ('the Act' for brevity), is directed against the order dated 16.10.2015 passed by the Income Tax Appellate Tribunal, Chennai "B" Bench, ('the Tribunal&#....

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....ot considering that the Assessing Officer assumed extra jurisdictional powers in complicating the assessment and made the disallowances and the resultant interests? 4.Whether on the facts and in the circumstance of the case, the Appellant Tribunal is right in confirming disallowance where the same is already disallowed and on items that are not subject to deduction in the circumstance? 5.Wheth....

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....d for consideration on account of certain subsequent developments. The Government of India enacted the Direct Tax Vivad Se Vishwas Act, 2020 (Act 3 of 2020) to provide for resolution of disputed tax and for matters connected therewith or incidental thereto. The Act of the Parliament received the assent of the President on 17th March 2020 and published in the Gazette of India on 17th March 2020. 4....