9911796707
TMI Blog1982 (6) TMI 81X X X X Extracts X X X X X X X X Extracts X X X X ..... ka The assessee was in receipt of interest from certain deposits, the source of which was represented to be gifts received on the occasion of Diwali, etc. Partially accepting the assessee s explanation the ITO treated part of the amounts deposited as income from other sources and worked out the income of the assessee for the 3yers at Rs. 8,600 Rs. 10,200 and Rs. 10,200 respectively The CIT(A) acti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he matter i9s in appeal before the Tribunal. 2. The ld. Counsel for the assessee has sought to challenge the order of the CIT(A) on several grounds. Before going into this I find that for none of the 3 years under appeals the assessee is aggrieved at all so as to be entitled to file an appeal under s. 253 (1) of the IT Act before the Tribunal On the strength of the returns filed by the assessee ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... wards tax but on the contrary on account of the order of the CIT(A) has actually to get a refund the cannot be said to be aggrieved at all. The IT Act takes note of only a grievance in terms of money and not other wise. I have no hesitation, therefore in holding that the assessee, who is not aggrieved in terms of s. 253(1) has no right of appeal before the <?xml:namespace prefix = st2 /> Tr ..... X X X X Extracts X X X X X X X X Extracts X X X X
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