IN THE HIGH COURT OF DELHI AT NEW DELHI 
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         ITA 1161/2005  
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 NATIONAL AGRICULTURAL COOP.MKT      ..... Petitioner 
 Through: Mr.Josesph Vellapally, Sr. Adv. with 
 Mr.D.M. Sawhney, Mr.M.P. Rastogi and 
 Mr.K.N. Ahuja, Advs. 
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 versus 
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 COMMISSIONER OF INCOME TAX NEW      ..... Respondent 
 Through: Mr.R.D. Jolly and Mr.J.R. Goel, Advs. 
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 CORAM: 
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 HON'BLE MR. JUSTICE T.S. THAKUR 
 HON'BLE MR. JUSTICE B.N.CHATURVEDI 
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 O R D E R 
 23.11.2005 
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 CM No.16400/2005 
 Allowed subject to just exceptions. 
 ITA 1161/2005 
 Admit. 
 The following substantial question of law is formulated for 
 determination:- 
 ?Whether in the facts and circumstances of the case, the ITAT was justified in 
 law in allowing miscellaneous application No.89(D)/1999 filed by the revenue and 
 rectifying the final order passed in ITA Nos.6648 to 6656/Del/1996 for the 
 assessment years 1986-87 to 1994-95 on the basis of a subsequent amendment to 
 Section 80-P(2)(a)(iii) of the Income Tax Act and a pronouncement of the Supreme 
 Court upholding the said provision?? 
 Paper books to be filed within three months in accordance with High Court 
 Rules. 
 Post for final hearing in due course. 
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 T.S. THAKUR, J 
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 B.N.CHATURVEDI, J 
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 NOVEMBER 23, 2005 
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