(1.) HAVING heard learned counsel for the parties and carefully perused the order of the Judicial Member, dt. 26th Feb., 1999, we are of the view that substantial questions of law do arise from the order of the Tribunal.
(2.) ADMIT .
(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 assessee itself or in case of any other assessee, which has been followed by the Tribunal. The appeal be listed for hearing in the normal course.