IN THE HIGH COURT OF DELHI AT NEW DELHI 
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   10.12.2004 
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 Present:        Ms. Prem Lata Bansal with Mr.Ajay Jha for the   appellant. 
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 +ITA No. 707/2004 
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 Admit. 
 The 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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 To be heard along with ITA No. 697/2004 
 A similar note shall be made in that appeal also.       The appellant shall file the paper books within three months as per rules. 
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 CHIEF JUSTICE 
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 BADAR DURREZ AHMED, J 
 December 10, 2004 
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