IN  THE  HIGH  COURT  OF  DELHI  AT  NEW  DELHI


                               ITA 115/2002


        COMMISSIONER OF INCOME TAX DEL      ..... Appellant
                        Through: Mr.Sanjiv Khanna with Ms.Rashmi
                                     Chopra, Advocates

                        versus


        M/S B.L.MARKETING SERVICES P.       ..... Respondent
                                Through: Mr.G.C.Sharma, Sr.Adv.
                                               With Ms.Anjali Sharma,
                                             Mr.R.K.Raghavan and
                                             Mr.M.Malik, Advs.


        CORAM:
        HON'BLE MR. JUSTICE D.K. JAIN
        HON'BLE MR. JUSTICE MADAN B. LOKUR

                                O R D E R
                               15.01.2003

        Having heard learned counsel for the parties, we are of the view that the order of the Tribunal involves a substantia
        Admit.
        The following question is framed for adjudication:
"Whether the Tribunal was correct in law in holding that the sum of Rs.9,95,170/- claimed to have been paid by the assessee t

The  appellant  shall file within three  months ten  copies  of the cyclostyled paper books,  containing all  documents  on w
se of any other assessee, which  has been followed by the Tribunal.
                     The appeal shall be listed for hearing in the regular course.



                                                        D.K. JAIN, J



                                                        MADAN B. LOKUR, J
JANUARY 15, 2003
"v"