(1.) This appeal under Section 260A of the Income-tax Act ("Act") is at the instance of an Assessee and is directed against an order dated November 05, 2003 passed by the Income-tax Appellate Tribunal, "C" Bench, Kolkata, in Income-tax Appeal bearing ITA No. 2094/Kol/2002 for the Financial Year 1995 96 dismissing the appeal filed by the Assessee.
(2.) Being dissatisfied, the Assessee has come up with the present appeal.
(3.) The facts giving rise to filing of this appeal may be summed up thus: