IN THE HIGH COURT OF DELHI AT NEW DELHI 
 . 
   02.11.2004 
.
 Present:        Ms P.L. Bansal for the Appellant. 
 Mr G.C. Sharma, Sr Advocate with Mr Anoop Sharma        and Mr R.K. Raghvan for the Respondent. 
.
 +  ITA 296/2003 
 * 
 Admit. 
 Heard the learned counsel for the parties.  The following question of law is required to be determined by this Court:- 
 ‘‘Whether ITAT was correct in law in dismissing the appeal filed by the Revenue relying on its earlier order in ITA No.1924/Del/1998 for assessment year 1989-90 in which assessment was re-framed in pursuance to direction given by CIT under section 263 whe 
 eas in the present case the assessment was reframed under section 147 of the Income Tax Act?’‘ 
 2.      To be heard alongwith ITR No.2/2002.  A similar note may be made in that reference. 
.
 CHIEF JUSTICE 
.
.
 BADAR DURREZ AHMED, J 
 November 02, 2004 
 sd