IN  THE  HIGH  COURT  OF  DELHI  AT  NEW  DELHI


                    ITA 182/2001


          COMMISSIONER OF INCOME TAX DEL      ..... Appellant
                                   Through  Mr.J.R.Goel

                              versus

          KRISHNA BABBAR                      ..... Respondent
                                   Through  Mr.C.S.Jain.


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


                              O R D E R
                             -----------
                            18.09.2002

                 Heard.
                 Admit.
                 The   following   question    is   framed    for
          adjudication.
                Whether  there  was any material  before
                the  Income  Tax Appellate Tribunal  and
                the  CIT  (Appeals)  for coming  to  the
                conclusion   that  the    assessee   had
                effected  sales to M/s Kumar  Industries
                and  M/s  Ajay  Metal   Stores  and  had
                received  a  sum of Rs.34,14,272/-  from
                them by way of the sale receipts.

                 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 18, 2002
          `ps'