- (1.) The Court : This appeal is at the instance of the Revenue and is directed against order dated 13th May, 2011, passed by the Income Tax Appellate Tribunal, 'A' Bench, Kolkata, in ITA No.783/Kol./2010 relating to assessment year 2001 -02, by which the Tribunal has dismissed the appeal preferred by the Revenue.
(2.) Being dissatisfied the Revenue has come up with the present appeal.
(3.) The facts leading to the filing of this appeal may be summed up thus.;