COMMISSIONER OF INCOME TAX DEL vs. M/S TRIVENI SPERRY SUN LTD.

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 the Tribunal was correct in law in holding that the assessee, who was engaged in the activity of mud logging was entitled to deduction under Section 80-I 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 case of the assessee himself or in case of any ot her 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 DECEMBER 10, 2003 rkr . .