2021 (7) TMI 1479

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....MR. JUSTICE HEMANT CHANDANGOUDAR For the Appellants: (By Sri. K.V. Aravind, Adv.,). For the Respondent: (By Sri. Himansu Shekar Sinha, Adv.,). JUDGMENT 2. 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 revenue. The subject matter of the appeal pertains to the Assessment Year 2005-06. The appeal was adm....

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....tion 195 and section 40(a)(i) of the Act?" 2. When the matter was taken up today, learned counsel for the assessee submitted that the aforesaid substantial questions of law have already been answered in favour of the assessee by judgment dated 01.12.2020 passed in ITA Nos.214/2014 and 215/2014. It is also urged that the appeal filed by the revenue is barred by limitation and no application for ....