IN THE HIGH COURT OF DELHI AT NEW DELHI 
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                        ITA 195/2003  
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 THE COMMISSIONER OF INCOME TAX      ..... Appellant. 
 Through Mr. R.D. Jolly, Adv. 
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 versus 
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 M/S DHANDA ENGINEERING PVT.LTD   ..... Respondent 
 Through Nemo. 
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 CORAM: 
 HON'BLE MR. JUSTICE D.K. JAIN 
 HON'BLE MR. JUSTICE MADAN B. LOKUR 
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 O R D E R 
                        03.11.2003 
 Despite service no one appears for the respondent.  We have accordingly heard Mr.Jolly, learned senior standing counsel for the Revenue. 
 Admit. 
 The following question is framed for adjudication: 
 ''Whether on the facts and in the circumstances of the case, the Tribunal was correct in law in holding that the profits on the sale of capital assets are outside the purview of Section 115J 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 case of the assessee itself or in the case of any 
 other  assessee, which  has been followed by the Tribunal. 
 The appeal shall be listed for hearing in the regular course along with ITA No.13/2001. 
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 D.K. JAIN, J 
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 MADAN B. LOKUR, J 
 NOVEMBER 03, 2003 
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