1. The present appeal has been filed by Standard Chartered Grindlays
Bank Ltd., formerly known as ‘ANZ Grindlays Bank Ltd.’ (hereafter the
‘Assessee’) under Section 260A of the Income Tax Act, 1961 (hereafter
the ‘Act’) impugning an order dated 29th August, 2003 passed by the
Income Tax Appellate Tribunal (hereafter „the Tribunal‟) in ITA No.
1442/Del of 1997. The said appeal, ITA 1442/Del of 1997, was preferred
by the Assessee against an order dated 14th January, 1997 passed by the
ITA 32/2004 Page 1 of 22
Commissioner of Income Tax (Appeals) [hereafter ‘CIT(A)’] in Appeal
No.164/96-97 which in turn was preferred by the Assessee against the
assessment order dated 25th March, 1994 passed in respect of Assessment
Year (AY) 1991-92 .
Source: Indian Kanoon