IN  THE  HIGH  COURT  OF  DELHI  AT  NEW  DELHI


                    ITA 89/2002


          COMMISSIONER OF INCOME TAX DEL      ..... Appellant
                                   Through Mr.Sanjiv Khanna,
                                   Advocate

                              versus

          GULSHAN KUMAR THR. LR'S             ..... Respondent
                                   Through Mr.C.S.Aggarwal,
                                Advocate with Mr.Prakash Kumar,
                                Advocate


          CORAM:
          HON'BLE MR. JUSTICE D.K. JAIN
          HON'BLE MS. JUSTICE SHARDA AGGARWAL


                              O R D E R
                             -----------
                            21.08.2002

                 Admit.
                 The  following  question  of law is  framed  for
          adjudication:

                 "Whether   the     Income-tax   Appellate
                 Tribunal was right in law in holding that
                 deduction  under  section  80(I)  of  the
                 Income-tax  Act,  1961 is to  be  allowed
                 without  taking  into  consideration  the
                 deduction allowed under section 80(HH) of
                 the Act?"

                 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 case of  any  other
                                                    Contd....2/-
                                    :2:          [ITA No.89/02]
          assessee, which has been followed by the Tribunal.
                 The  appeal be listed for hearing in the regular
          course.


                                         D.K. JAIN, J



                                         SHARDA AGGARWAL, J
          AUGUST 21, 2002
          Kalra.