COMMISSIONER OF INCOME TAX Vs. MEENA GOYAL

JUDGEMENT

(1.) This appeal preferred under Section 260A of Income Tax Act, 1961, (for short ITA), is directed against the order dated 06.08.2002, passed by Income Tax Appellate Tribunal (for shor ITAT) Delhi, Bench F, in ITAT No. 427/Del/2001(assesment year 1993-1994) whereby, the tribunal has allowed the appeal of the Assessee holding that the Assessee was entitled to the Voluntary Discloser Income Scheme ( for short VDIS) under Finance Act, 1997.

(2.) The question of law involved in this appeal is as under:

(3.) Brief facts of the case: