IN THE HIGH COURT OF DELHI AT NEW DELHI 
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         ITA 1106/2005  
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 COMMISSIONER OF INCOME TAX          ..... Petitioner 
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 Through: Ms.P.L. Bansal and Mr.Vishnu Sharma, Advs. 
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 versus 
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 NIKHIL MEHRA                        ..... Respondent 
 Through: Ms.Getanjali Mohan, Adv. 
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 CORAM: 
 HON'BLE MR. JUSTICE T.S. THAKUR 
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 HON'BLE MR. JUSTICE B.N.CHATURVEDI 
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 O R D E R 
          21.11.2005 
 CM No.15910/2005 
 Heard.  The delay in refiling is condoned and CM No.15910/2005 is 
 disposed of. 
 ITA 1106/2005 
 Admit. 
 The following two substantial questions of law is formulated for 
 determination:- 
 ?(i)  Whether the ITAT was correct in law in deleting the interest levied upon 
 the assessee on the ground that the order of assessment did not specifically 
 mention the provisions under which the  same was charged? 
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 (ii)  In case answer to question No.1 above is in the affirmative whether 
 mentioning of the provisions under which interest was being charged in ITNS-150 
 was a sufficient compliance with the requirement of law?? 
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 Paper books shall be filed by the Revenue within three months in 
 accordance with the High Court Rules. 
 Post for hearing at its turn. 
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 T.S. THAKUR, J 
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 B.N.CHATURVEDI, J 
 NOVEMBER 21, 2005 
 ga 
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