IN THE HIGH COURT OF DELHI AT NEW DELHI 
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        ITA 296/2002  
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 COMMISSIONER OF INCOME TAX DEL      ..... Appellant 
 Through Mr. J.R. Goel, Adv. 
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 versus 
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 M/S JAI RAM SINGH VASHISHT          ..... 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 
                        15.12.2003 
 Despite service no one appears for the respondent.  Same was the position on  the last date of hearing. 
 Having heard Mr. Goel, learned counsel for the Revenue, we are of the view that the or/der of the Tribunal involves a substantial question of law, particularly when it is stated that an appeal on similar issue already stands admitted. 
 Admit. 
 The following question of law is framed for adjudication: 
 ''Whether on the facts and in the circumstances of the case the Tribunal  was correct in holding that the amount of Rs.12,45,658/-, received by the assessee during the previous year towards enhanced compensation is not taxable under Section 45(5)(b)of the 
 Income-tax Act, 1961 ?'' 
 The appellant shall file within three months ten copies of the                  :2:                                      (ITA 296/02) 
 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. 
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 D.K. JAIN, J 
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 MADAN B. LOKUR, J 
 DECEMBER 15, 2003 
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