(1.) This appeal under Section 260A of the Income-tax Act, 1961 is at the instance of an Assessee and is directed against an order dated April 29, 2004, passed by the Income-tax Appellate Tribunal, "D" Bench, Calcutta, in Income-tax Appeal being ITA No. 2055 (K0L) of 2003, for the Assessment Year 1998-99 thereby dismissing the appeal filed by the Assessee against the order of the Commissioner of Income-tax (Appeals).
(2.) The facts giving rise to filing of this appeal may be summed up thus:
(3.) Being dissatisfied, the Assessee has come up with the present appeal.