2022 (12) TMI 1501

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....AD SC FOR INCOME TAX For the Respondent : MAHESWARA RAO KUNCHEAM JUDGMENT (PER THE HON'BLE THE CHIEF JUSTICE UJJAL BHUYAN) Heard Mr. J.V. Prasad, learned Standing Counsel for Income Tax Department appearing for the appellant and Mr. R.V. Easwar, learned Senior Counsel for the respondent. 2. This appeal under Section 260A of the Income Tax Act, 1961 (briefly, 'the Act' hereinafter), ....