(1.) This is an appeal by the assessee under section 260-A of the Income Tax Act, 1961 [for short 'the Act'] against the order of the Tribunal dated 23.09.2010 and on the premise that the Tribunal has committed errors and illegalities in dismissing the appeal of the assessee.
(2.) The assessee appellant is a partnership firm said to have been constituted on 16.3.1996 in the name and style of M/s. Kaveri Associates and has been continued thereafter, with change of composition of partners, but under the same name and style and the questions raised for examination in this appeal arose for the period relating to assessment year 1999-2000.
(3.) The appellant assessee has filed the appeal raising the following questions as substantial questions of law arising for determination in this appeal.