COMMISSIONER OF INCOME TAX DEL vs. M/S SIDDHUMAL PAPER CONVERSION

Having heard learned counsel for the parties, we are of the view that the 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 assessee was entitled to depreciation on the temporary bunk houses, claimed to have been purchased by it from M/s Punj Lloyd Ltd.?''

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. . . D.K. JAIN, J . . MADAN B. LOKUR, J SEPTEMBER 15, 2003 rkr