COMMISSIONER OF INCOME TAX Vs. SUNITA GUPTA

JUDGEMENT

(1.) THIS appeal by the Revenue under s. 260A of the IT Act, 1961 (for short the Act) is directed against the order dt. 28th 91/Del/2004 pertaining to the asst. yr. 1995 -96. By the impugned order, the Tribunal has dismissed Revenue's appeal and has allowed the cross -objection filed by the assessee, challenging the validity of notice issued under s. 148 of the Act.

(2.) ACCORDING to the Revenue, the order of the Tribunal involves the following substantial questions of law :

(3.) BRIEFLY stated the material facts giving rise to the present appeal are as follows :