PCBL INDUSTRIAL LTD Vs. COMMISSIONER OF INCOME TAX

JUDGEMENT

(1.) THIS appeal is at the instance of the assessee and is directed against an order dated 6th August, 2003, passed by the Income-tax Appellate Tribunal, "C" Bench, Kolkata, in ITA No.1146(Kol) of 2001 relating to the Assessment Year 1997-98 dismissing the appeal preferred by the assessee.

(2.) BEING dissatisfied, the assessee has come up with the present appeal. The facts leading to the filing of this appeal may be summed up thus:

(3.) THIS Court allowed such application for taking those orders as additional evidence and gave liberty to the Revenue to produce evidence in rebuttal if they so desired. The Revenue, however, did not file any further evidence to rebut those pieces of additional evidence filed by the appellant. Consequently, this appeal was heard after taking into those subsequent decisions of the Tribunal as additional pieces of evidence.