(1.) Being aggrieved by the dismissal of its appeal No. ITA 188.Pn.1995 by the order dt. 19th Oct., 2001, by the Tribunal, the petitioner has preferred the present appeal u/s. 260A of the IT Act.
(2.) Though the Revenue has sought to raise several questions of law, the appeal has been admitted only on the following substantial question of law :
(3.) Facts leading to this appeal may be briefly stated thus :