(1.) This appeal under Section 260A of the Income-tax Act, 1961 is at the instance of an assessee and is directed against an order dated August 21, 2009, passed by the Income-tax Appellate Tribunal, B Bench, Kolkata, in Income-tax Appeal bearing ITA No.433/Kol/2009 for the Assessment Year 2001-2002.
(2.) Being dissatisfied, the appellant has come up with the present appeal.
(3.) The facts leading to filing of the present appeal may be summed up thus: