Commissioner Of Income Tax, Chandigarh-Ii v. Swaraj Engineers Ltd. Phase-Ix Mohali

IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH Date of Decision: February 06, 2013ITA No. 163 of 2006 (O&M) Commissioner of Income Tax, Chandigarh-II …Appellant Versus Swaraj Engineers Ltd. Phase-IX Mohali …Respondents CORAM:HON'BLE MR. JUSTICE HEMANT GUPTA HON’BLE MS. JUSTICE RITU BAHRI Present: Ms. Urvashi Dhugga, Advocatefor the appellant Mr. Pankaj Jain, Advocatefor the applicant-respondent 1To be referred to the Reporters or not? 2Whether the Judgment should be reported in theDigestDigest HEMANT GUPTA, J. -CM No. 779CII of 2013 Civil Misc. Application is allowed. In view of the judgment passed by Hon'ble theSupreme Court on 12.09.2012, the appeal is being taken up todayfor final disposal. ITA No. 163 of 2006 Learned counsel for the appellant admits that theSpecial Leave Petition against the judgment of Full Bench in thecase of CIT v. Vardhman Polytex Ltd. (2008) 299 ITR 152 (P&H)(FB)stands dismissed on 12.09.2012. In view of the said fact, the question of law as raisedby the Revenue stands concluded by the Judgment of this Court in Vardhman Polytext Ltd.'s case (supra) as affirmed by Hon'ble theSupreme Court in the order passed on 12.09.2012.Therefore, the present appeal is dismissed. (HEMANT GUPTA) JUDGE 06.02.2013Atul (RITU BAHRI) JUDGE