Date of Order : 28.11.2001
                                                                                                                             
                Present:  Mr. Sanjeev Khanna with Mr.Ajay Jha                                                                
                          for the appellant.                                                                                 
                                                                                                                             
                                                                                                                             
CASE NUMBER : ITA 188/01

                          Heard.                                                                                             
                          Admit.                                                                                             
                          This  appeal shall be heard alongwith  ITA                                                         
                Nos.  120 to 125 of 2000.                                                                                    
                                                                                                                             
                                                                                                                             
                                                   CHIEF JUSTICE                                                             
                                                                                                                             
                                                                                                                             
                                                                                                                             
                NOVEMBER 28,2001                    A.K.SIKRI, J.                                                            
                SG