(1.) HEARD Sri A. Shankar, learned Counsel appearing for the appellant and Sri Aravind, learned Counsel appearing for the respondent.
(2.) THIS appeal under Section 260A of the IT Act, 1961 (hereinafter shall be referred to in short as "the Act") has been preferred by the assessee against the order passed by the AO confirmed in appeal by the CIT(A) and further confirmed in further appeal by the Tribunal, Bangalore Bench. All the aforesaid orders are subject -matter of challenge in this appeal.
(3.) FEELING aggrieved thereby the assessee preferred further appeal before the Tribunal, challenging the orders passed by both the aforesaid authorities. The Tribunal considering the matter from all angles, proceeded to decide the assessee's appeal against him. Hence this appeal under Section 260A of the Act.