IN  THE  HIGH  COURT  OF  DELHI  AT  NEW  DELHI

                    ITA 34/2002

          M/S BHARAT FURNISHING CO.           ..... Petitioner
                               Through  Mr.Sanjeev Ralli, Adv

                              versus

          COMMISSIONER OF INCOME TAX & A      ..... Respondent
               Through  Mr.R.C.Pandey with Mr.Ajay Jha, Advs.

          CORAM:
          HON'BLE MR. JUSTICE D.K. JAIN
          HON'BLE MS. JUSTICE SHARDA AGGARWAL

                              O R D E R
                             -----------
                            17.09.2002
                 Heard.   The  following question is  framed  for
          adjudication:

                 "Whether  the Income-tax Appellate  Tribunal
                 was  justified in law in holding that  there
                 was  no reasonable cause for delay in filing
                 the   return  by  the   assessee   for   the
                 assessment  year  1984-85   and,  therefore,
                 penalty  under  Section   271(1)(a)  of  the
                 Income-tax  Act,  1961 was leviable for  the
                 entire period of delay ?"

                 The appellant shall file within three months ten
          copies  of the 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 case of  any  other
          assessee, which has been followed by the Tribunal.
                 The  appeal be listed for hearing in the regular
          course.



                                         D.K. JAIN, J



          SEPTEMBER 17, 2002             SHARDA AGGARWAL, J
          "v"