JAGDISH CHAND AND SONS Vs. INCOMETAX APPELLATE TRIBUNAL

JUDGEMENT

(1.) Heard.

(2.) The petitioner's appeals had been dismissed by the Income-tax Appellate Tribunal by an ex parte order. The petitioner filed an application for recall of that order and that application has been rejected by the impugned order dated October 9, 2003, against which the present writ petition has been filed.

(3.) In our opinion, an appeal lies against the order dated October 9, 2003, under Section 260A of the Income-tax Act. Section 260A(1) of the Act states :