IN  THE  HIGH  COURT  OF  DELHI  AT  NEW  DELHI


                    ITA 15/2002


           COMMR.OF INCOME TAX DELHI I         ..... Appellant
                                    Through Mr.Sanjiv Khanna
                            with Ms.Rashmi Chopra, Advocates

                               versus

           M/S S.CHAND & CO.                   ..... Respondent
                                    Through Mr.Rajeev Garg, Adv.


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


                               O R D E R
                              -----------
                            11.12.2002


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

                  "Whether   on  the  facts   and   in   the
                  circumstances  of  the case, the  Tribunal
                  was correct in law in dismissing Revenue's
                  appeal only on the ground that it had been
                  rendered  infructuous, without going  into
                  the  question of allowability of deduction
                  under  Section  32AB  of  the   Income-tax
                  Act,1961?"

                  The appellant shall file within three months ten
           copies  of the cyclostyled paper books, containing  all
           documents  on  which  reliance was  placed  before  the
                                                     ...contd/-
                                    : 2 :            [ITA 15/02]

           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.
                  The  appeal  shall be listed for hearing in  the
           regular course.



                                          D.K. JAIN, J




                                          MAHMOOD ALI KHAN, J
           DECEMBER 11, 2002
           "v"