IN THE HIGH COURT OF DELHI AT NEW DELHI 
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 ITA 1430/2006  
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 COMMISSIONER OF INCOME TAX DEL      ..... Appellant 
 Through       Mr.R.D.Jolly, Sr.Standing Counsel 
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 versus 
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 L.G.ELECTRONICS INDIA P.LTD.              ..... Respondent 
 Through       Mr.Prakash Kumar, Advocate 
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 CORAM: 
 HON'BLE MR. JUSTICE VIKRAMAJIT SEN 
 HON'BLE DR. JUSTICE S. MURALIDHAR 
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 O R D E R 
                              22.11.2006 
 Heard. 
 Admit. 
 After hearing learned counsel for the parties, the following substantial 
 questions of law are framed for determination:- 
 (i)Whether the ITAT was correct in law in upholding the order of C.I.T. 
 (Appeals) who held that the contract between the assessee and the printers who 
 were printing the packaging and other material as per the specification of the 
 assessee did not attract the liability to deduct tax at source within the 
 meaning of 194C of the Act? 
 (ii)Whether the ITAT was correct in law in holding that the assessee was not an 
 ?Assessee in default? within the meaning of Section 201(1) of the Income Tax Act 
 for failure to deduct the tax under Section 194C of the Income Tax Act? 
 ITA 1430/2006                                          Page 1 of 2 
 The Appellant is directed to file the paper books within three months in 
 accordance with the High Court Rules. 
 List for hearing in due course. 
 It is clarified that ITA No.411/2006 is not connected with this case. 
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 VIKRAMAJIT SEN, J 
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 S. MURALIDHAR, J 
 NOVEMBER 22, 2006 
 nj 
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 ITA 1430/2006                                          Page 2 of 2 
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