COMMISSIONER OF INCOME TAX Vs. FRANCO TOSSI INGEGNERIA

JUDGEMENT

(1.) THE appeal is filed against the order of the Income Tax Appellate Tribunal, Chennai 'A' Bench dated 23.02.2004 made in ITA No.654/Mds/97.

(2.) THE appeal was admitted on 18.08.2004 on the following substantial questions of law:

(3.) IN spite of notice being served on the respondent, there is no representation on behalf of the assessee.