PRADIP KUMAR MALHOTRA Vs. COMMISSIONER OF INCOME TAX

JUDGEMENT

(1.) This appeal under Section 260A of the Income-tax ( Act ) is at the instance of an assessee and is directed against an order dated April 23, 2003 read with the order dated July 10, 2003 passed by the Income-tax Appellate Tribunal, C Bench, Kolkata, in ITA No.38(Kol) of 2002 for the Assessment Year 1999-2000 and thereby dismissing the appeal filed by the assessee.

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

(3.) The facts leading to the filing of the present appeal may be summarized thus:-