LAWS(MAD)-1999-9-49

COMMISSIONER OF INCOME TAX Vs. S VIJAYALAKSHMI SMT

Decided On September 23, 1999
COMMISSIONER OF INCOME-TAX Appellant
V/S
S. VIJAYALAKSHMI Respondents

JUDGEMENT

(1.) THE questions of law, namely :

(2.) WHETHER the Tribunal was right in law in admitting the assessee's contention that the capital gains in the hands of the assessee should be taken as long-term capital gains in the course of the Department's appeal without her filing an appeal against the order of the Appellate Assistant Commissioner or a cross-objection ?"