2020 (12) TMI 611

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..... er Tribunal was right in upholding the direction of the CIT(A) not to treat the disclosed income as NIL as per Section 158BB(1)(ca) read with Clause (a) of Section 158B when the assessee's salary income in this case is above exempted level and no TDS was made on the salary ?- HELD THAT:- at the above appeals are not pursued by the Revenue on account of the low tax effect in terms of Circular N .....

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..... ned Senior Standing Counsel assisted by Mrs.V.Pushpa, learned Standing Counsel appearing for the appellant Revenue and Ms.K.C.Arthi, learned counsel accepting notice for the respondents assessees. 2. These appeals, filed by the Revenue under Section 260A of the Income Tax Act, 1961 (for brevity, the Act), are directed against the orders dated 09.2.2007 and 10.1.2007 made respectively in IT( .....

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..... was right in upholding the direction of the CIT(A) not to treat the disclosed income as NIL as per Section 158BB(1)(ca) read with Clause (a) of Section 158B when the assessee's salary income in this case is above exempted level and no TDS was made on the salary ? 4. The learned Senior Standing Counsel for the appellant submits that the above appeals are not pursued by the Revenue on acco .....

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