IN THE HIGH COURT OF DELHI AT NEW DELHI 
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                        ITA 116/2003  
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 COMMISSIONER OF I.TAX DELHI -I      ..... Appellant. 
 Through Mr.Avdesh Singh, Adv. 
 for Mr. R.D. Jolly, Adv. 
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 versus 
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 M/S H.B.LEASING and FINANCE CO.L      ..... Respondent 
 Through Mr. S.K. Aggarwal, Adv. 
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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 
                        27.11.2003 
 Having heard learned counsel for the parties, we are of the view that the order of the Tribunal involves  substantial questions of law. 
 ADMIT. 
 The following questions are framed for adjudication: 
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 ''1.     Whether the Tribunal was correct in law in      holding that the assessee was entitled to       depreciation @ 100% on tankers mounted on       the chassis of the trucks? 
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 2.      Whether the Tribunal was correct in law in      directing the grant of higher rate of   depreciation on leased out trucks to Indian     Oil Corporation?'' 
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 The appellant shall file within three months ten copies of the cyclostyled paper books, containing all documents on which reliance 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 in the regular course along with ITA No.6/2000. 
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 D.K. JAIN, J 
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 MADAN B. LOKUR, J 
 NOVEMBER 27, 2003 
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