IN THE HIGH COURT OF DELHI AT NEW DELHI 
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   06.12.2004 
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 Present: Ms.  Prem Lata Bansal with Mr. Ajay Jha  for the       appellant. 
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 CM  No. 14604/2004 
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 Exemption granted. The application stands disposed of. 
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 +ITA  No. 697/2004 
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 Admit. 
 Following question of law is required to be determined by this Court:- 
 ‘‘  Whether the order passed by the ITAT is perverse inasmuch as it takes into consideration irrelevant material while deleting the penalty ?’‘ 
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 The appellant shall file paper-books within three months  as per rules. 
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 CHIEF JUSTICE 
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 BADAR DURREZ AHMED, J 
 December 06, 2004 
 rg