IN  THE  HIGH  COURT  OF  DELHI  AT  NEW  DELHI


                    ITA 186/2002


          CIT                                 .....  Appellant
                                   Through Mr.Subhash C.Sharma

                              versus

          M/S NOVA CORPN. LTD                 ..... Respondent
                                   Through Mr.Satyen Sethi


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


                              O R D E R
                             -----------
                            30.09.2002

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


                         "Whether    in    the    facts   and
                         circumstances   of  the   case   the
                         Income-tax  Appellate  Tribunal  was
                         correct  in  law  in  deleting   the
                         penalty levied on the assessee under
                         section  271(1)(c) of the Income-tax
                         Act, 1961?"


                 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
                                              contd....../-
                                   -2-           ITA No.186/02
          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 along with ITA No.183/01.


                                         D.K. JAIN, J



                                         SHARDA AGGARWAL, J
          SEPTEMBER 30, 2002
          Kalra.