IN THE HIGH COURT OF DELHI AT NEW DELHI 
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         ITA 649/2007  
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 COMMISSIONER OF INCOME TAX                          ..... Appellant 
 Through:Ms.P.L.Bansal, Adv. 
 versus 
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 GENERAL ENGINEERING WORKS                         ..... Respondent 
 Through 
 CORAM: 
 HON'BLE MR. JUSTICE MADAN B. LOKUR 
 HON'BLE MR. JUSTICE V.B. GUPTA 
 . 
 O R D E R 
                               25.07.2007 
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 Arguments heard.  Judgment reserved. 
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 . 
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 MADAN B. LOKUR,J 
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 V.B. GUPTA, J 
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 . 
 JULY  25, 2007 
 Bisht 
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