CIT vs. M/S NOVA CORPN. LTD

----------- 30.09.2002

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

"Whether in the facts and circumstances of the case the Income-tax Appellate Tribunal was correct in law in deleting the penalty levied on the assessee under section 271(1)(c) of the Income-tax Act, 1961?"

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 contd....../- -2- ITA No.186/02 case of the assessee itself or in case of any other assessee, which has been followed by the Tribunal. The appeal be listed for hearing in the regular course along with ITA No.183/01. D.K. JAIN, J

SHARDA AGGARWAL, J SEPTEMBER 30, 2002 Kalra.