Commissioner Of Income Tax, Faridabad v. Megh Raj (Indl

IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH ITA No. 133 of 2010 Date of Decision: 5.7.2010 Commissioner of Income Tax, Faridabad Versus Megh Raj (Indl.) ....Appellant. ...Respondent. CORAM:-HON'BLE MR. JUSTICE ADARSH KUMAR GOEL.HON'BLE MR. JUSTICE AJAY KUMAR MITTAL. PRESENT: Ms. Urvashi Dugga, Advocate for the appellant. Mr. Avneesh Jhingan, Advocate for the respondent. ADARSH KUMAR GOEL, J. 1.This order shall dispose of ITA Nos. 133, 143, 145, 146 and159 of 2010. Facts are said to be identical in all the appeals.Reference is made to facts of ITA No. 133 of 2010. 2.ITA 133/2010 has been filed under Section 260A of theIncome Tax Act, 1961 against the order dated 27.5.2009 passed by theIncome Tax Appellate Tribunal, Delhi Bench 'E”, New Delhi in ITA No.3218/(Del)/08 for the assessment year 2000-01. 3.Learned counsel for the parties state that in view of thejudgment of the Hon'ble Supreme Court in Commissioner of Income- tax v. Ghanshyam (HUF), (2009) 315 ITR 1 (SC), the matters arerequired to be remanded to the file of the Assessing Officer fordetermining the year of taxability afresh. ITA No. 133 of 2010 -2- 4.In view of the above, we set aside the impugned orderpassed by the Tribunal and remand the matters to the AssessingOfficer for determining the year of taxability afresh. 5.A photo copy of this order be placed on the files of the connected cases. (ADARSH KUMAR GOEL) JUDGE July 5, 2010gbs (AJAY KUMAR MITTAL)JUDGE