IN THE HIGH COURT OF DELHI AT NEW DELHI 
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   02.11.2004 
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 Present:        Mr Sanjeev Khanna with Mr S.C. Sharma for the   Appellant. 
 Mr Ajay Vohra with Ms Kavita Jha for the Respondent. 
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 +  ITA 329/2004 
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 Admit. 
 Heard the learned counsel for the parties.  The following question of law is required to be determined by this Court:- 
 ‘‘Whether the Tribunal was right in law in setting aside the order of the Commissioner of Income Tax u/s 263 of the Income Tax Act, 1961 dated 31.3.2003 and in holding that the assessee was entitled to deduction u/s 80-IA of the Act on interest on late pa 
 ments, interest on margin money and interest from MSEB?’‘ 
 2.      The paper books to be filed by the counsel for the appellant within a period of three weeks as per the rules. 
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 CHIEF JUSTICE 
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 BADAR DURREZ AHMED, J 
 November 02, 2004 
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