2021 (1) TMI 1269

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....-<br>Income Tax<br>THE HON'BLE MR. JUSTICE ALOK ARADHE AND THE HON'BLE MR. JUSTICE NATARAJ RANGASWAMY FOR THE APPELLANT : MR. SURYANARAYANA T, ADVOCATE FOR THE RESPONDENT : MR. K.V. ARAVIND, ADVOCATE) JUDGMENT 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 assessee. The subject matter of the appeal per....