2021 (10) TMI 168

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....PELLANT: SRI K.V.ARAVIND, ADVOCATE RESPONDENT: SRI SHANKAR A, SENIOR COUNSEL AND SRI V CHANDRASHEKAR, ADVOCATE JUDGMENT Mr. K.V. Aravind, learned counsel for the revenue. Mr. A.Shankar, learned senior counsel for Shree V.Chandrashekar learned counsel for the assessee. This appeal under Section 260A of the Income Tax Act, 1961 (hereinafter referred to as the Act for short) has been preferred b....