COMMISSIONER OF INCOME TAX Vs. SARITA P SHIRKE

JUDGEMENT

(1.) The Revenue has filed this appeal u/s. 260A of the Income-tax Act, 1961, challenging the judgement and order passed by the Income-tax Appellate Tribunal and the order passed by the Assessing Officer.

(2.) The brief facts which are necessary for deciding this appeal are as under :

(3.) Against the aforesaid two orders, the present appeal has been filed which was admitted by this Court on June 24, 2002, on the following substantial questions of law :