IN  THE  HIGH  COURT  OF  DELHI  AT  NEW  DELHI  
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 +       ITA 108/2003 
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 THE DIRECTOR OF INCOME TAX (EX      ..... Appellant 
 Through Mr. R.D. Jolly, Adv. 
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 versus 
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 M/S TOOL ROOM and TRAINING CENTR      ..... Respondent 
 Through Nemo 
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 CORAM: 
 HON'BLE MR. JUSTICE D.K. JAIN 
 HON'BLE MR. JUSTICE MADAN B. LOKUR 
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 O R D E R 
                        21.07.2003 
 Despite service no one appears for the respondent. 
 Having heard Mr. R.D. Jolly, learned senior standing counsel counsel for the appellant,  we are of the view that the order of the Tribunal involves a substantial question of law. 
 Admit. 
 The following question is framed for adjudication: 
 "Whether on the facts and in the circumstances of the case, the Tribunal was correct in law in holding that the assessee was entitled to exemption under Section 10(22) of the Income-tax Act, 1961 ?" 
 The appellant shall file within three months ten  copies  of the cyclostyled  paper  books,  containing  all   documents  on  which  reliance 
 :2:              (ITA 108/03) 
 was placed before  the Tribunal, including any order/orders, either in the case of the assessee itself or in the case of any other  assessee, which  has been followed by the Tribunal. 
 The appeal shall be listed for hearing along with ITA No.14/2000 and 156/2000.. 
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 D.K. JAIN, J 
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 MADAN B. LOKUR, J 
 JULY 21, 2003 
 "v" 
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