DIRECTOR OF INCOME TAX (EXEMPTION) vs. M/S INDIAN EVANGELICAL TEAM
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2003 Despite service, on one appears for the respondent.
Having heard learned counsel for the appellant and bearing in mind the fact that the appeal in respect of assessment year 1992-93, on a similar issue, already stands admitted, we are of the view that the order of the Tribunal involves a substantial que stion of law.
Admit.
The following question of law is framed for adjudication: "Whether the Tribunal was correct in law in holding that the provisions Section 13(1)(b) of the Income-tax Act, 1961 were not applicable in the case of the assessee ?" :2: (ITA 169/03)
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 any other assessee, which has been followed by the Tribunal.
List the appeal for disposal along with ITA No.6/2002. . D.K. JAIN, J . . MADAN B. LOKUR, J OCTOBER 23, 2003 "v" .