Smt. Reena Sethi vs Income-Tax Officer
2002 Latest Caselaw 2069 Del

Citation : 2002 Latest Caselaw 2069 Del
Judgement Date : 28 November, 2002

Delhi High Court

Smt. Reena Sethi vs Income-Tax Officer on 28 November, 2002

Equivalent citations: 2003 261 ITR 288 Delhi

Bench: D Jain, S Aggarwal

JUDGMENT

1. Having heard learned counsel for the parties, we are of the view that the order of the Income-tax Appellate Tribunal does involve a substantial question of law.

2. Admit

3. 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 assessed was not entitled to relief under Section 80HHC in respect of realised bad debts pertaining to exports?"

4. 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 assessed itself or in case of any other assessed, which has been followed by the Tribunal.

5. The appeal be listed for hearing in the regular course.

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