IN THE HIGH COURT OF DELHI AT NEW DELHI 
 . 
         ITA 51/2003  
 . 
 COMMISSIONER OF INCOME TAX DEL      ..... Appellant 
 Through       Mr.J.R.Goel, Advocate 
 versus 
 HARI MOHAN                          ..... Respondent 
 Through       Mr.Salil Aggarwal, Advocate 
 CORAM: 
 HON'BLE MR. JUSTICE VIKRAMAJIT SEN 
 HON'BLE DR. JUSTICE S. MURALIDHAR 
 . 
 O R D E R 
                             20.11.2006 
 Heard. 
 Admit. 
 After hearing learned counsel for the parties, the following substantial 
 question of law is framed for determination:- 
 ?Whether the learned ITAT was correct in law in holding that the expenses 
 claimed under the head 'Repairs and Maintenance' are revenue expenditure and the 
 assessee has rightly claimed it to be a business expenditure from its income?? 
 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 
 . 
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