Admit.
2. The following questions of law shall be adjudicated :
1. Whether the Tribunal was justified in deleting the addition of Rs. 7,80,969 by holding that provisions of sections 22 and 23 of the Income Tax
Act, 1961 were not applicable to the properties owned by the assessed ?
2. Whether the Tribunal was justified in holding that depreciation @ 100% was allowable on shuttering tubular scaffolding ?
3. Whether the Tribunal was correct in treating the interest income and other income as business income of the assessed for the purposes of
allowing deduction u/s 32AB of the Act ?
3. 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.
4. The appeal shall be heard along with IT Appeal No. 18 of 1999.