IN  THE  HIGH  COURT  OF  DELHI  AT  NEW  DELHI


                    ITA 192/2002


          CIT                                 ..... Appellant
                                   Through  Mr.R.D.Jolly

                              versus

          TRIVENI ENGG. WORKS LTD             ..... Respondent
                                   Through  Mr.S.K.Aggarwal with
                                            Mr.Vinay Vaish



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


                              O R D E R
                             -----------
                            11.09.2002

                 Heard.
                 The   following   question    is   framed    for
          adjudication.
                 Whether  the Income Tax Appellate Tribunal
                 was  justified in law in holding that  the
                 amount/benefit  received  by the  assessee
                 under  the Sampath Incentives Scheme was a
                 capital  receipt and thus not exigible  to
                 tax.

                 In  so  far as question `C' is concerned, it  is
          very  vehemently  stated  by Mr.Jolly,  learned  Senior
          Standing  Counsel, that the same does not arise out  of
          the  order of the Tribunal and need not be framed.   It
          is ordered accordingly.
                 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 11, 2002
          ps