M.Katju, J. - (1.) This is an income-tax appeal under Section 260A of the Income-tax Act, 1961.
(2.) Heard learned counsel for the parties.
(3.) The petitioner has challenged the impugned order of the Income-tax Appellate Tribunal, Allahabad Bench, Allahabad, dated April 29, 1999, copy of which is annexure 4 to this appeal.;