Commissioner Of Income Tax (Central), Ludhiana v. M/S Majestic Auto Limited., Ludhiana

IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH I.T.R. No. 143 of 1998 DATE OF DECISION: 17.8.2009 Commissioner of Income Tax (Central), Ludhiana Versus M/s Majestic Auto Limited., Ludhiana ..........Appellant ..........Respondent CORAM:- HON'BLE MR. JUSTICE ADARSH KUMAR GOEL HON'BLE MRS. JUSTICE DAYA CHAUDHARY Present:-Mr. Krishan Mehta, Advocatefor the appellant. Mr. Akshay Bhan, Advocatefor the respondent. **** ADARSH KUMAR GOEL, J. (Oral) 1.The Income Tax Appellate Tribunal, Chandigarh Bench hasreferred following question of law for opinion of this Court arising out of itsorder dated 21.11.1996 passed in ITA No. 749/Chandi/91 for assessmentyear 1985-86:- “Whether, on the facts and in the circumstances of thecase, the ITAT was right in law in deleting the addition ofRs.41,473/- made by Assessing Officer on account ofsalary and travelling expenses claimed by the assesseepertaining to M/s Hero Honda Project, which is separateidentity” In view of the order passed today in I.T.R. No. 88 of 1998 (Commissioner of Income Tax (Central), Ludhiana Vs. M/s Majestic Auto Limited), the question is answered against the revenue and in favourof the assessee. 3.Reference is disposed of accordingly. (ADARSH KUMAR GOEL) JUDGE August 17, 2009pooja (DAYA CHAUDHARY)JUDGE Note:-Whether this case is to be referred to the Reporter .......Yes/No