COMMISSIONER OF INCOME TAX Vs. SHYAMA CHARAN GUPTA

JUDGEMENT

(1.) THIS is an appeal under s. 260A of the IT Act by which the impugned order of the Tribunal, dt. 26th Aug., 1999, Annexure 3 to the appeal has been challenged.

(2.) WE have heard the learned counsel for the Department as well as of the assessee and have perused the impugned order and find no illegality in the same.

(3.) ON appeal the Tribunal set aside the orders of the CIT(A) and the reassessments were quashed.