DAGINA Vs. DY C I T

JUDGEMENT

(1.) This appeal has been preferred by the assessee appellant from the order dated 11th August 2003 made by the Income-tax Appellate Tribunal, Ahmedabad Bench "SMC" in ITA No.1109/Ahd/2001 for Assessment Year 1997-98. The assessee has proposed the following four questions :

(2.) Heard Mr.Samir N.Divatia, the learned advocate for the appellant.

(3.) ADMIT. The following substantial question of law arises from the impugned order of the Tribunal: