PILCOM 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 April 23, 2004 passed by the Income-tax Appellate Tribunal, "A" Bench, Kolkata, in ITA No.369/Kol/2004 for the assessment year 1995-96 thereby dismissing the appeal filed by the assessee against the order passed by CIT (Appeals). Being dissatisfied, the assessee has come up with the present appeal.

(2.) It appears from the record that a Division Bench of this Court at the time of admission of this appeal formulated the following questions of law:

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