- (1.) Case called out.
(2.) Neither learned Counsel for the appellant is present nor there is any request for passing over or adjournment of the case.
(3.) This Income Tax Appeal under Section 260-A of the Income Tax Act, 1961 is at the instance of the Commissioner of Income Tax, Lucknow, questioning the order dated 30.12.2003 passed by the Income Tax Appellate Tribunal in I.T.A.No.891/Luc/2002.;