IN  THE  HIGH  COURT  OF  DELHI  AT  NEW  DELHI

                    ITA 155/2001

          COMMISSIONER OF INCOME TAX DEL      ..... Appellant
                               Through  Mr.Sanjiv Khanna with
                    Mr.Subhash C.Sharma and Mr.Ajay Jha, Advs.

                              versus

          M/S S.K.A.HOLDINGS LTD.            ..... Respondent
                              Through  Mr.Prakash Kumar, Adv.

          CORAM:
          HON'BLE MR. JUSTICE D.K. JAIN
          HON'BLE MS. JUSTICE SHARDA AGGARWAL

                              O R D E R
                             -----------
                            23.09.2002

                 Admit.   The following question of law is framed
          for adjudication:

                 "Whether   the     Income-tax   Appellate
                 Tribunal was right in law in deleting the
                 addition  of Rs.12,77,723/-, made by  the
                 Assessing  Officer on account of interest
                 on  loans  given  by   the  assessee   to
                 subsidiary company ?"

                 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 case of  any  other
          assessee, which has been followed by the Tribunal.
                 The  appeal be listed for hearing in the regular
          course.


                                         D.K. JAIN, J



                                         SHARDA AGGARWAL, J
          SEPTEMBER 23, 2002
          "v"