IN  THE  HIGH  COURT  OF  DELHI  AT  NEW  DELHI


                    ITA 128/2002


           THE DIRECTOR I.T. (EXEMPTION)       ..... Petitioner
                                    Through:Mr.R.D.Jolly with
                                          Mr.Ajay Jha,Adv.

                               versus

           SHRI RAM EDUCATION FOUNDATION       ..... Respondent
                                    Through:Mr.S.K.Aggarwal,Adv.


           CORAM:
           HON'BLE MR. JUSTICE D.K. JAIN
           HON'BLE MR. JUSTICE MAHMOOD ALI KHAN


                               O R D E R
                              -----------
                            03.12.2002

                  Having heard learned counsel for the parties, we
           are of the view that the impugned order of the tribunal
           involves a substantial question of law.
                  Admit.
                  The   following   question    is   framed    for
           adjudication:-

                          "Whether   on   the    facts   and
                   circumstances  of  the case the  tribunal
                   was  correct  in law in holding that  the
                   provisions of Section 11(2) of the Income
                   Tax Act, 1961 were applicable in the case
                   of the assessee?"

                  The  appellant  shall file within three  months
          ten  copies of the cyclostyled paper books,  containing
          all  documents on which reliance was placed before  the
                                  : 2 :

          Tribunal,  including  any order/orders, either  in  the
          case  of  the assessee itself or in case of  any  other
          assessee, which has been followed by the Tribunal.
                  This   appeal  shall  be   heard   along   with
          ITR.7/1991.




                                          D.K. JAIN, J


                                          MAHMOOD ALI KHAN, J
           DECEMBER 03, 2002
           'sp'