HARI SHANKAR BHARTIA 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 an order dated September, 2002, passed by the Income-tax Appellate Tribunal, B Bench, Kolkata in Income-tax Appeal bearing ITA No.1449 (Cal)/2000 for the Assessment Year 1997-98 and thereby dismissing the appeal preferred by the assessee.

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

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