Date of Order : of
                       salary  on account of overhead and the                                                              
                       addition of Rs.28,704/- made under the                                                              
                       head   other   perquisites    by   the                                                              
                       Assessing Officer?                                                                                  
                                                                                                                           
                       B.   Whether  the  order of  ITAT  was                                                              
                       perverse  on  facts when  it  observed                                                              
                       that  the impugned additions were made                                                              
                       without  any  material on  record  and                                                              
                       without  reference to any evidence  to                                                              
                       support  the impugned evidence whereas                                                              
                       the  assessing  officer has  discussed                                                              
                       each  and every material seized during                                                              
                       the search?                                                                                         
                                                                                                                           
                       C.   Whether  the  order  of  ITAT  is                                                              
                       perverse  on  facts  when it  has  not                                                              
                       taken  into consideration the annexure                                                              
                       enclosed  by the assessing Officer  to                                                              
                       the  assessment order in which he  has                                                              
                       discussed all the material?"                                                                        
                                                                                                                           
                                                                                                                           
                       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 the case of  any  other                                                       
              assessee which has been followed by the Tribunal.                                                            
                       The  appeal  be  listed for  hearing  in  the                                                       
              regular course.                                                                                              
                                                                                                                           
                                                                                                                           
                                                   (ARUN KUMAR)                                                            
                                                      JUDGE                                                                
                                                                                                                           
                                                                                                                           
                                                                                                                           
              November 01, 2001.                   (R.C.CHOPRA)                                                            
              Kalra.                                  JUDGE                                                                
%             01.11.2001.                                                                                                  
                                                                                                                           
              Present: Mr.R.D.Jolly, Advocate with Ms.Prem Lata                                                            
                       Bansal, Advocate for the appellant.                                                                 
                                                                                                                           
                                                                                                                           
CASE NUMBER : ITA 44/2001.

                       There is no appearance for the respondent.                                                          
                       Admit.                                                                                              
                       The following questions are framed:                                                                 
                                                                                                                           
                       "A.   Whether ITAT was correct in  Law                                                              
                       in  confirming the order of CIT(A) and                                                              
                       thereby  deleting  the   addition   of