ALOK TODI 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, represented by two of its erstwhile partners, and is directed against an order dated December 17, 2003 passed by the Income-tax Appellate Tribunal, "A" Bench, Kolkata in Income-tax (SS) Appeal No. 34 (Kol) of 1998 for the Block Period 1987-88 to 1996-97 up to 2nd July, 1996.

(2.) Being dissatisfied, two of the partners of the erstwhile partnership firm, the assesse, have come up with the present appeal.

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