260-A of the Income Tax Act, 1961 (hereinafter referred to as “the Act') has been filed by the assessee against the order dated 17th June, 2011 passed by the Income Tax Appellate Tribunal, Agra Bench, Agra (hereinafter referred to as the “Tribunal”) in ITA No.467/Agra/2009, Assessment Year (hereinafter referred to as “A.Y.”) 1999-2000. 2. While admitting the appeal