SHANTI BANERJEE Vs. DY. COMMISSIONER OF INCOME TAX

JUDGEMENT

(1.) This is an appeal by the Assessee against the order dated 20th March, 2003 passed by the Income Tax Appellate Tribunal ('ITAT') in ITA No. 3626/D/98 for the Assessment Year 1993-94.

(2.) While admitting this appeal on 12th November, 2003, the following question was framed the Court for consideration:

(3.) The facts of the case are that the Assessee, (who died during the pendency of this appeal and is substituted by her legal representatives) was a housewife, having no source of income other than the pension of her deceased husband. The Assessee was the owner of property No. F-23, Hauz Khas, New Delhi wherein she was residing since 1956.