IN THE HIGH COURT OF DELHI AT NEW DELHI 
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  21.09.2004 
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 Present Mr R.D. Jolly for the appellant 
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 +ITA 157/2004, 
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 The learned counsel submits that in a similar matter with regard to the same assessee in ITA 319/2004 a question has already been framed.   Accordingly,  we admit this appeal.  The following question needs to be determined by this Court: 
 ''Whether the ITAT was correct in deleting the 
 disallowance although the allowance was 
 neither paid nor  had it become a certainty? 
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 To be listed along with ITA 278/2004 and 319/2004 The Registry to make a note in this behalf in those appeals.  The appellant shall  supply paperbooks within three months in accordance with rules. 
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 CHIEF JUSTICE. 
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 September 21, 2004             BADAR DURREZ AHMED, J. 
 vsp 
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