COMMISSIONER OF INCOME TAX Vs. SMT. ARATI JANA

JUDGEMENT

(1.) The appeal is directed against a judgment and order dated 9th September, 2011 passed by the Income Tax Appellate Tribunal dismissing an appeal preferred by the Revenue against an order of the Commissioner of Income-tax (Appeals). The Revenue has come up challenging the said judgment and order of the learned Tribunal.

(2.) The facts and circumstances of the case briefly stated are as follows:

(3.) The questions for consideration are: