Cit vs Trivem Engineer Industries Ltd.
2002 Latest Caselaw 769 Del

ORDER

By the Court :

Admit.

2. The following question of law is framed :

2. The following question of law is framed :

"1. Whether the Tribunal (ITAT) and Commissioner (Appeals) have erred in deleting the addition of Rs. 1,93,051 being the amount collected by the assessed towards Molasses Storage Fund?"

3. In view of the decision of this court in CIT v. Delhi Cloth & General Mills Co. Ltd. (1993) 110 CTR (Del) 25, the third and the fourth questions have really become academic in nature.

3. In view of the decision of this court in CIT v. Delhi Cloth & General Mills Co. Ltd. (1993) 110 CTR (Del) 25, the third and the fourth questions have really become academic in nature.

The appellant shall file within three months five copies of the cyclostyled paper books, containing all documents an. which reliance was placed before the Tribunal, including any order/orders, either in the case of the assessed itself or in case of any other assessed, which has been followed by the Tribunal.

The appeal be listed for hearing on 4-9-2002 along with ITA Nos. 9/1999, 23/2000 and 24/2000.

OPEN