GKW LIMITED Vs. COMMISSIONER OF INCOME TAX

JUDGEMENT

(1.) This appeal under Section 260A of the Income-tax ( Act ), 1961 is at the instance of an assessee and is directed against order dated August 28, 2003 passed by the Income-tax Appellate Tribunal, C Bench, Kolkata in Income-tax (Appeal) being ITA No.1153 (Cal) of 2001 for the Assessment Year 1997-98 dismissing the appeal filed by the assessee.

(2.) Being dissatisfied, the assessee has come up with the present appeal.

(3.) The facts giving rise to filing of this appeal may be summed up thus: