DIAGNOSTICS 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 13th November, 2003, passed by the Income-tax Appellate Tribunal, "B" Bench, Kolkata in ITA No.1507/Kol/2001 for the assessment year 1998-99.

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

(3.) Being dissatisfied, the appellant preferred an appeal before the Commissioner of Income-tax Appeal and the said Officer accepted the claim of the appellant regarding payment on those three accounts.