IN THE HIGH COURT OF DELHI AT NEW DELHI 
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         ITA 298/2006  
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 JYOTI APPARELS                      ..... Appellant 
 Through : Dr. Narayanan, Ms. Kajal 
 Sharma, Advs. 
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 versus 
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 COMMISSIONER OF INCOME TAX          ..... Respondent 
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 Through : Mr. Sanjeev Sabharwal, Adv. 
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 CORAM: 
 HON'BLE MR. JUSTICE T.S.THAKUR 
 HON'BLE MR. JUSTICE J.M. MALIK 
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 O R D E R 
                               30.03.2006 
 CM No. 2677/06 
 Heard.  Mr.Sabharwal does not oppose the prayer for condonation of 6 days 
 delay in the filing of this appeal.  The delay is accordingly condoned and the 
 CM is allowed. 
 CM No. 2678/06 
 Allowed subject to just exceptions. 
 CM No. 2676/06 
 Learned counsel for the appellant does not press the prayer for an 
 interim stay.  The application is accordingly dismissed. 
 ITA 298/2006 
 ADMIT. 
 The following substantial questions of law are formulated for 
 determination : 
 ?(i)  Whether the ITAT was right in law in holding that the assessment 
 proceedings had been validly reopened under Section 147 readwith Section 148 of 
 the Income Tax Act? 
 (ii)  Whether the ITAT was right in law in holding that the assessee was liable 
 to pay interest in terms of Section 234-B of the Income Tax Act?? 
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 The appellant shall file the requisite number of paper books within three 
 months in accordance with the High Court Rules. 
 Post for hearing at its turn. 
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 T.S.THAKUR, J 
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 J.M. MALIK, J 
 MARCH 30, 2006 
 pk.