(1.) THIS appeal by the Assessee is filed being aggrieved by the order passed by the Income Tax Appellate Tribunal, Bangalore Bench -C, dated December 19, 2003, in I.T.A. No. 605/3ang/2003 confirming the order passed by the Commissioner of Income Tax (Appeals), Hubli, dated March 27, 2003.
(2.) THE essential facts of the case leading to this appeal are as follows:
(3.) IN the said appeal the order passed by the assessing authority was confirmed, however, it was ordered that the Assessing Officer will treat the entire amount of Rs. 8,29,330 as the income of the Appellant therein. Being aggrieved by the said order dated March 27, 2003, an appeal was preferred before the Income Tax Appellate Tribunal. The Tribunal by order dated December 19, 2003, confirmed the order passed by the Commissioner of Income Tax (Appeals) and dismissed the appeal. Being aggrieved by the said order passed by the Income Tax Appellate Tribunal, the Assessee has preferred this appeal under Section 260A of the Income Tax Act, 1961.