1982 (6) TMI 81

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....ssee is a minor represented by his father 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....

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....IT(A) set aside the assessment for the 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 t....