COMMISSIONER OF INCOME TAX Vs. SATYA BHUSHAN GUPTA

JUDGEMENT

(1.) 'C', New Delhi ('the Tribunal') in IT(SS)A No. 50/Del/1998 relevant for the block asst. yrs. 1986 -87 to 1996 -97.

(2.) ADMIT .

(3.) AFTER hearing learned counsel for the parties, the following substantial question of law is framed for consideration : "Whether the Tribunal was correct in law in coming to the conclusion that there was nothing on record to suggest that the assessee held 1,93,347 shares -