IN THE HIGH COURT OF DELHI AT NEW DELHI . 17.09.2004 . Present: Mr Sanjiv Khanna for the appellant. . + ITA.No. 580/2004 * Admit. The following substantial question of law arises for consideration of this court: ‘‘Whether order of the Tribunal that the reassessment proceedings u/s 147/148 of the Income Tax Act, 1961 were wrongly initiated is contradictory, perverse and contrary to law?’‘ Paper books be filed by the appellant within a period of three months as per rules. . CHIEF JUSTICE . . BADAR DURREZ AHMED, J September 17, 2004 M