IN THE HIGH COURT OF DELHI AT NEW DELHI 
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  09.12.2005 
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 Present:        Mr.J.R. Goel, Adv. for the appellant. 
 Mr.R.M. Mehta, Adv. for the respondent. 
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 + ITA 177/2004 
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 Admit. 
 The following substantial question of law is formulated for 
 determination:- 
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 ?Whether the ITAT was correct in law in holding that cess was not tantamount to 
 tax within the meaning of Section 43B of the Income Tax Act, 1961?? 
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 The appellant shall file the requisite number of paper books within three 
 months in accordance with the High Court Rules 
 Post for hearing at its turn. 
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 T.S. THAKUR, J 
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 B.N.CHATURVEDI, J 
 DECEMBER 09, 2005 
 ga