COMMISSIONER OF INCOME TAX Vs. GULSHAN KUMAR DECD

JUDGEMENT

(1.) THE appellant, Commissioner, has filed this appeal under section 260A of the Income Tax Act, 1961 (hereinafter referred to as 'the Act') against the order passed by the Income Tax Appellate Tribunal (hereinafter referred to as 'the Tribunal').

(2.) BRIEF facts which are relevant for the disposal of the appeal are recapitulated as under :

(3.) THE assessing officer issued a notice under section 148 of the Act on 18 -3 -1991, and in compliance of the said notice the assessed filed return on 2 -7 -1991, declaring income of Rs. 4,18,400 for the assessment year 1987 -88.