GANGAMBIKA Vs. INCOME TAX OFFICER

JUDGEMENT

(1.) HEARD Sri Y.V. Raviraj, learned Counsel for the appellant and Sri M.V. Seshachala, learned Counsel for the respondent.

(2.) THE assessee feeling aggrieved by the order passed by the Income Tax Appellate Tribunal, Bangalore Bench "B", on April 13, 2005, in I.T.A. No. 3155/Bang/2004 for the assessment year 1997 -98 is, before us by filing this appeal under Section 260A of the Income Tax Act;. 1961 (hereinafter shall be referred to in short as "the Act"), on a variety of grounds.

(3.) HOWEVER , learned Counsel for the appellant fairly conceded that in view of the facts and features of the case, only question Nos. (b) and (d) alone would be required to be answered by us. Thus, we are not touching questions Nos. (a) and (c).