IN THE HIGH COURT OF DELHI AT NEW DELHI 
 . 
  ITA 333/2006  
 . 
 COMMISSIONER OF INCOME TAX DEL      ..... Appellant 
 Through       Ms.Prem Lata Bansal, Sr.Standing 
 with Mr.Vishnu Sharma, Advocate 
 versus 
 GOPAL CLOTHING CO. P.LTD.       ..... Respondent 
 Through       Mr.Prakash Kumar, Advocate 
 CORAM: 
 HON'BLE MR. JUSTICE VIKRAMAJIT SEN 
 HON'BLE DR. JUSTICE S. MURALIDHAR 
 . 
 O R D E R 
                             20.11.2006 
 ITA 333/2006 
 Heard. 
 Admit. 
 After hearing learned counsel for the parties, the following substantial 
 question of law is framed for determination:- 
 ?Whether the ITAT was correct in law in holding that the provisions of Section 
 2(22)(e) of the Income Tax Act, 1961 were not applicable to the transaction in 
 question, in the facts and circumstances of the present case?? 
 Paper books be filed in accordance with the High Court Rules. 
 List in due course. 
 VIKRAMAJIT SEN, J 
 . 
 . 
 . 
 S. MURALIDHAR, J 
 NOVEMBER 20, 2006 
 . 
 . 
 nj 
 43