IN THE HIGH COURT OF DELHI AT NEW DELHI 
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         ITA 907/2006  
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 COMMISSIONER OF INCOME TAX DEL      ..... Appellant 
 Through Ms.P.L.Bansal, Advocate. 
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 versus 
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 MAHARAJA ARTS LTD               ..... Respondent 
 Through Mr.S.K.Khurana, Advocate. 
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 CORAM: 
 HON'BLE MR. JUSTICE VIKRAMAJIT SEN 
 HON'BLE DR. JUSTICE S. MURALIDHAR 
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 O R D E R 
                               08.12.2006 
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 Admit. 
 The following substantial question of law arises: 
 1.Whether income pertaining to unaccounted cash payment of Rs.36,98,150/- which 
 included the amount of Rs.15,00,000/- surrendered during the survey could be 
 treated as income from the business of exports carried on by the assessee or was 
 to be treated as income from other sources? 
 2.Whether ITAT was correct in law in allowing the deduction under section 80HHC 
 of the Act to the assessee on the deemed income of Rs.36,98,150/- being 
 unexplain ed cash payments including the amount of Rs.15,00,000/- surrendered 
 during the survey? 
 ITA 907/2006                                                 page 1 of 2 
 Appellant is directed to file the paper-books within three months 
 in accordance with the High Court Rules. 
 List in due course. 
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 VIKRAMAJIT SEN, J 
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 S. MURALIDHAR, J 
 DECEMBER 08, 2006 
 'ac' 
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 ITA 907/2006                                                 page 2 of 2 
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