M. Katju, J. - (1.) This appeal under Section 260A of the Income-tax Act, 1961, has been filed against the judgment of the Income-tax Appellate Tribunal, Allahabad, dated October 18, 2002, relating to the assessment year 1998-99.
(2.) Heard learned counsel for the parties.
(3.) The appellant owns properties at 199, Transport Nagar, Kanpur, and 24, Chak Road, Allahabad, jointly with his two brothers, Sri Girdhar Gopal Gulati and Sri Sat Pal Gulati. The appellant has a 1/3rd share in the said properties.;