HARBANS KAUR BHATIA Vs. COMMISSIONER OF INCOME TAX

JUDGEMENT

(1.) THIS is an appeal filed by the assessee under Section 260a of the IT Act against an order, dt. 20th June, 2000, passed by Income-tax Appellate Tribunal, Indore (for short hereinafter referred to as "tribunal") in IT (SS)A No. 19/ind/1998. The appeal was admitted for final hearing on the following substantial question of law:

(2.) FACTS necessary for the disposal of the appeal need mention in brief to appreciate the issue sought to be raised in this appeal.

(3.) A search operation was conducted under Section 132 (1) of the IT Act in the residential premises of Shri Kripal Singh Bhatia, the husband of- assessee on 1st Feb. , 1996.