DIRECTOR OF INCOME TAX vs. M/S INSTT.OF MARKETING MGT.
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----------- 25.09.2002
Admit. The following question of law is framed for adjudication:
"Whether in the facts and circumstances of the case the Tribunal has erred in law in holding that provisions of Section 13(1)(c)(ii) read with Section 13(3) of the Income-tax Act, 1961 are not contravened in the present case ?"
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 assessee, which has been followed by the Tribunal. The appeal shall be heard along with ITRs 304/91 and 306/91. D.K. JAIN, J
SHARDA AGGARWAL, J SEPTEMBER 25, 2002 "v"