1982 (6) TMI 81

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....ather and natural guardian VishwaNath K. Khemtka The assessee was in receipt of interest from certain deposits, the source of which was represented to be gifts received on the occasion of Diwali, etc. Partially accepting the assessee s explanation the ITO treated part of the amounts deposited as income from other sources and worked out the income of the assessee for the 3yers at Rs. 8,600 Rs. 10,2....

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....he years, 1977-78 to 1979-80 It is thus that the matter i9s in appeal before the Tribunal. 2. The ld. Counsel for the assessee has sought to challenge the order of the CIT(A) on several grounds. Before going into this I find that for none of the 3 years under appeals the assessee is aggrieved at all so as to be entitled to file an appeal under s. 253 (1) of the IT Act before the Tribunal On the ....