IN  THE  HIGH  COURT  OF  DELHI  AT  NEW  DELHI

                    ITA 184/2002

          DIRECTOR OF I.T.                    ..... Appellant
           Through  Mr.R.D.Jolly with Mr.Ajay Jha, Advocates

                              versus

          INSTT. OF MARKETING & MGT.          ..... Respondent
                             Through  Mr.Anoop Sharma, Adv.

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

                              O R D E R
                             -----------
                            25.09.2002

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

                 "Whether  in the facts and circumstances  of
                 the  case  the Tribunal has erred in law  in
                 holding   that    provisions    of   Section
                 13(1)(c)(ii)  read with Section 13(2)(i)  of
                 the Income-tax Act, 1961 are not contravened
                 in the present case ?"

                 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 shall be heard along with ITRs 304/91
          and 306/91.


                                         D.K. JAIN, J



                                         SHARDA AGGARWAL, J
          SEPTEMBER 25, 2002
          "v"