MISC. APPEAL No. 506 OF 1999

(Against the Judgment dated 11/5/1999 passed by Sri

Jordan Kachchap,Judicial Member and Sri Sikandar

Khan, Accountant Member of Income-tax Appellate

Tribunal, Patna Bench, Patna in I.T.A. No. 94/PAT/96).

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M/S BIHAR STATE LEATHER INDUSTRIES

DEVELOPMENT CORPORATION ------------- Appellant

Versus

COMMISSIONER OF INCOME

TAX & ANR.- -----------------Respondents

For the petitioner Mr. Ajay Rastogi, Adv.

For the respondents : Mr. Harshwardhan Pd.,

Sr. Standing Counsel

Mrs. Archana Sinha,

Jr. Standing Counsel

P R E S E N T

THE H