MODERN MALLEABLES LTD Vs. COMMISSIONER OF INCOME TAX

JUDGEMENT

(1.) THIS appeal under S. 260A of the IT Act is at the instance of an assessee and is directed against an order dt. 28th Oct., 2003 passed by the Tribunal, "B" Bench, Calcutta, in income-tax appeal bearing ITA Nos. 973 and 1103/Kol/2001 for the asst. yr. 1996-97.

(2.) THE facts giving rise to filing of this appeal may be summed up thus :

(3.) AT the time of admission of the present appeal, a Division Bench of this Court formulated the following substantial questions of law for determination :