IN THE HIGH COURT OF DELHI AT NEW DELHI 
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                                ITA 71/2003  
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 COMMISSIONER OF INCOME TAX VI       ..... Appellant 
 Through: Mr. Sanjeev Sabharwal, Adv. 
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 versus 
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 THE MAHALAXMI SUGAR MILLS CO.       ..... Respondent 
 Through: Mr. S.N. Kumar, Sr. Adv. with 
 Mr. Mohan Prasad Patel, Adv. 
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 CORAM: 
 HON'BLE MR. JUSTICE D.K. JAIN 
 HON'BLE MR. JUSTICE MADAN B. LOKUR 
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 O R D E R 
                                23.09.2003 
 Having heard learned counsel for the parties and bearing in mind the fact that an issue, similar to the one proposed to be raised in question No.1, is already pending adjudication, we are of the view that the order of the Tribunal involves a substantial 
 question of law. 
 Admit. 
 The following question is framed for our adjudication:- 
 ''Whether the Income-tax Appellate Tribunal was correct in law in deleting the addition of Rs.2,72,325/-, credited by the assessee to ''Molasses Storage Reserve Fund'' being the overriding charge on assessee's income?'' 
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 Contd....2... 
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 - 2 - 
 In so far as the proposed question No.2 is concerned, a reference on similar question in respect of earlier orders, has already been declined. 
 The appellant shall file within three months ten copies of the cyclostyled paper  books, containing all documents on which reliance was placed before the Tribunal, including any order/orders, either in the case of the assessee itself  or in the case of a 
 ny other assessee, which has been followed by the Tribunal. 
 The appeal shall be listed for hearing in the regular course. 
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 D.K. JAIN, J 
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 MADAN B. LOKUR, J 
 SEPTEMBER 23, 2003 
 aa