COMMISSIONER INCOME TAX Vs. MEERA SINGH

JUDGEMENT

(1.) VAKALATNAMA filed by Shri Krishna Dev Vyas on behalf of respondent, is taken on record.

(2.) BOTH the appeals have been filed by the Department under Section 260A of the Income Tax Act, 1961 against the consolidate judgement and order dated 22.12.2003 passed by Income Tax Appellate Tribunal, Lucknow in I.T.A. No. 1149 and 1150/Alld/1997.

(3.) ON 06.09.2007 a coordinate Bench has admitted the appeal on the following substantial questions of law :