2021 (7) TMI 1394

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..... ndangoudar For the Appellants: Sri K.V. Aravind, Advocate. For the Respondent : Sri Shankar Sr. Counsel For Sri Annamalai S, Advocate. JUDGMENT Mr. K.V. Aravind, learned counsel for the revenue. Mr. A. Shankar, learned senior counsel along with Mr. S. Annamali, learned counsel for the assessee. This appeal under Section 260A of the Income Tax Act, 1961 (hereinafter referred to as the Act for .....

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..... of law involved in this appeal has already been answered in favour of the assessee for the previous assessment year namely 2005-2006, by this Court vide judgment dated 16.01.2020 passed in ITA No.18/2014 and other connected appeals. 3. The aforesaid submission could not be disputed by the learned counsel for the revenue. 4. For the reasons assigned by us in the judgment dated 16.01.2020 passed .....

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