COMMISSIONER OF INCOME TAX 1 Vs. KANT TRAVELS

JUDGEMENT

(1.) Heard Shri Shambhu Chopra, learned counsel for the appellant and Shri S.D. Singh, learned counsel for the assessee.

(2.) This appeal under Section 260-A of the Income Tax Act, 1961 hereinafter called the "Act, 1961") has been filed against the judgment and order of the Income Tax Appellate Tribunal (hereinafter called the "Tribunal") dated 19/9/2001 passed in ITA No. 1200/Alld./94 for the Assessment Year 1989-90.

(3.) Appeal has been admitted on following two substantial questions of law: