Commissioner Of Income Tax, Faridabad v. Shri M.l. Saini

ITA No. 43 of 2009 IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH Commissioner of Income Tax, Faridabad Versus Shri M.L. Saini ITA No. 43 of 2009 Date of Decision: 4.4.2011 ....Appellant. ...Respondent. CORAM:-HON'BLE MR. JUSTICE ADARSH KUMAR GOEL.HON'BLE MR. JUSTICE AJAY KUMAR MITTAL. PRESENT: Ms. Urvashi Dhugga, Senior Standing Counsel,for the appellant.for the appellant. AJAY KUMAR MITTAL, J. This appeal has been preferred by the revenue underSection 260A of the Income Tax Act, 1961 against the order dated7.7.2007 passed by the Income Tax Appellate Tribunal, Delhi Bench“C”, Delhi in MA No. 139/Del/07 in ITA No. 228/Del/2004 for the blockassessment from 1.4.1989 to 31.3.1999, claiming the followingsubstantial question of law:- “Whether, on the facts and in the circumstances ofthe case, the Hon'ble ITAT has erred in dismissingthe M.A. filed by the revenue for rectification of itsorder dated 10.6.2006 to enable the rejuvenation andrestoration of the original assessment order, as thesubsequent assessment order passed by the -2- Assessing Officer in pursuance of order of CIT u/s263 of the Income Tax Act was annulled by theITAT?” Learned counsel for the revenue states that in view of orderof even date passed in ITA Nos. 468 of 2007 and 641 of 2008, thepresent appeal has been rendered infructuous and may be disposed ofas such. Ordered accordingly. (AJA Y KUMAR MITTAL) JUDGE April 4, 2011gbs (ADARSH KUMAR GOEL)JUDGE