THE DIRECTOR I.T. (EXEMPTION) vs. SHRI RAM EDUCATION FOUNDATION

----------- 03.12.2002

Having heard learned counsel for the parties, we are of the view that the impugned order of the tribunal involves a substantial question of law. Admit. The following question is framed for adjudication:-

"Whether on the facts and circumstances of the case the tribunal was correct in law in holding that the provisions of Section 11(2) of the Income Tax Act, 1961 were applicable in the case of the assessee?"

The appellant shall file within three months ten copies of the cyclostyled paper books, containing all documents on which reliance was placed before the : 2 :

Tribunal, including any order/orders, either in the case of the assessee itself or in case of any other assessee, which has been followed by the Tribunal. This appeal shall be heard along with ITR.7/1991. D.K. JAIN, J

MAHMOOD ALI KHAN, J DECEMBER 03, 2002 'sp'