IN THE HIGH COURT OF DELHI AT NEW DELHI 
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        ITA 169/2003  
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 DIRECTOR OF INCOME TAX (EXEMPTION) .....Appellant 
 Through Mr. Ajay Jha, Adv. 
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 versus 
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 M/S INDIAN EVANGELICAL TEAM         ..... Respondent 
 Through Nemo 
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 CORAM: 
 HON'BLE MR. JUSTICE D.K. JAIN 
 HON'BLE MR. JUSTICE MADAN B. LOKUR 
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 O R D E R 
                        23.10.2003 
 Despite service, on one appears for the respondent. 
 Having heard learned counsel for the appellant and bearing in mind the fact that  the appeal in respect of assessment year  1992-93, on a similar issue, already stands admitted, we are of the view that the order of the Tribunal involves a substantial que 
 stion of law. 
 Admit. 
 The following question of law is framed for adjudication: 
 "Whether the Tribunal was correct in law in holding that the     provisions Section 13(1)(b) of the Income-tax Act, 1961 were   not applicable in the case of the assessee ?" 
 :2:             (ITA 169/03) 
 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 the case of any 
 other  assessee, which  has been followed by the Tribunal. 
 List the appeal for disposal along with ITA No.6/2002. 
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 D.K. JAIN, J 
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 MADAN B. LOKUR, J 
 OCTOBER 23, 2003 
 "v" 
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