Commissioner Of Income Tax (Central) ... vs B. N.Bhattacharjee & Anr on 4 May, 1979
In the case of CIT Vs. B.N. Bhattachargee & Anr., 118 ITR 461, their
Lordships of the Supreme Court has observed that an appeal means an effective
appeal. It may mean to prosecute or effectively pursue a proceeding. In the
present case, in our opinion, the assessee is not interested in pursuing this appeal.
We are, therefore, constrained to dismiss this appeal as not admitted for the want of
:-2-: