SHANTA DEVI P. GAEKWAD Vs. W.T.O

JUDGEMENT

(1.) These appeals arise in common background. We may record facts from Tax Appeal No. 114 of 2002.

(2.) This appeal is filed by the assessee challenging the judgment of the Income Tax Appellate Tribunal ("Tribunal" for short) dated 26.9.2001. Appeal was admitted for consideration of following substantial question of law.

(3.) This question arises in the following background.