LAWS(CAL)-2016-3-36

PRAHLAD BHATTACHARYA Vs. THE CIT AND ORS.

Decided On March 04, 2016
Prahlad Bhattacharya Appellant
V/S
The Cit And Ors. Respondents

JUDGEMENT

(1.) The assessee has come up in appeal under Sec. 260A of the Income Tax Act, 1961 (hereinafter referred to as the 'Act') against a judgment and order passed by the Income Tax Appellate Tribunal, 'D' Bench, Kolkata in ITA No. 2541 (Cal) of 2003 dated 29th April, 2004 pertaining to the assessment year 1996 -97.

(2.) The following substantial questions of law arise for determination in the instant appeal: - -

(3.) Briefly stated the facts and circumstances of the case are as follows: - -