(1.) CM 86/2002 Allowed subject to just exceptions. ITA 189/2002
(2.) THIS is an appeal under S. 260A of the IT Act, 1961, by the Revenue against the order of the Tribunal Delhi Bench-D, New Delhi in ITA No. 3593/Del/1996, pertaining to asst. yr. 1992-93. According to the Revenue, the following substantial question of law arises for determination :