COMMISSIONER OF INCOME TAX Vs. VEENA KOHLI

JUDGEMENT

(1.) The appeal by the Revenue under Sec. 260A of the Income Tax Act, 1961 ('Act') is directed against the order dated 5th July, 2002 passed by the Income Tax Appellate Tribunal ('ITAT') in ITA No. 602/Del/1997 for the Assessment Year ('AY') 1992 -93.

(2.) On 24th February 2005 while admitting the appeal the Court framed the following question of law:

(3.) The Assessee was proprietor of three concerns and also a partner with her husband in another firm. The Assessee's return of income for AY in question declaring income of Rs. 4,17,101 was picked up for scrutiny and she was issued a notice under Sec. 143(2) of the Act.