CHEM AMIT Vs. ASST COMMISSIONER OF INCOME TAX

JUDGEMENT

(1.) HEARD Mr. K. Gopal, the learned Counsel for the assessee.

(2.) THE assessee has preferred this appeal under section 260-A of the Income Tax Act, 1961 aggrieved by the order dated 24th April, 2003 passed by the Income Tax Appellate Tribunal. "h" Bench, Mumbai on the application under section 254 (2) seeking rectification of mistake in the order of the Tribunal dated 24th October, 2002.

(3.) SECTION 260-A of the Income Tax Act provides for appeal to the High court and the said provision reads thus: