THE DIRECTOR OF INCOME TAX (EXEMPTION) vs. M/S TOOL ROOM & TRAINING CENTRE
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2003 Despite service no one appears for the respondent.
Having heard Mr. R.D. Jolly, learned senior standing counsel counsel for the appellant, 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 in the circumstances of the case, the Tribunal was correct in law in holding that the assessee was entitled to exemption under Section 10(22) 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 :2: (ITA 108/03) was placed before the Tribunal, including any order/orders, either in the case of the assessee itself or in the case of any other assessee, which has been followed by the Tribunal.
The appeal shall be listed for hearing along with ITA No.14/2000 and 156/2000.. . . . D.K. JAIN, J . . . MADAN B. LOKUR, J JULY 21, 2003 "v" .