Commissioner Of Income Tax-I, Ludhiana v. M/S Eastman Industries, Ludhiana
High Court
22 Dec 2008 In favour of: Revenue
Forum / Bench
High Court · phhc
Parties
Commissioner Of Income Tax-I, Ludhiana v. M/S Eastman Industries, Ludhiana
Date of order
22 Dec 2008
Assessment year(s)
—
Outcome
Allowed
Case summary
In Commissioner Of Income Tax-I, Ludhiana v. M/S Eastman Industries, Ludhiana, the High Court (2008) allowed the appeal. The decision went in favour of the Revenue.
Decision: 344 of 2008 3.Learned counsel for the assessee is unable to show that theorder relied upon by the Revenue is not applicable to the instant case.4.Accordingly, this appeal is allowed in the same terms.
Summary auto-generated from the order below — read the full judgment for the complete reasoning.
The order — as passed by the High Court
IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH.
Case No. : I. T. A. No. 344 of 2008Date of Decision : December 22, 2008.
Commissioner of Income Tax-I, Ludhiana ....Appellant
Vs.
M/s Eastman Industries, Ludhiana
....Respondent
CORAM : HON'BLE MR. JUSTICE ADARSH KUMAR GOEL
HON'BLE MR. JUSTICE L. N. MITTAL
* * *
Present :Mr. Rajesh Sethi, Senior Standing Counselfor the Revenue.
Mr. Akshay Bhan, Advocatefor the assessee.
* * *
ADARSH KUMAR GOEL, J. (Oral) :
1.On 26.09.2008, following order was passed :-
“Reliance has been placed on an order
of this Court dated 25.9.2008 inCommissioner ofIncome Tax, Rohtak v. M/s Pearey Lal & Sons
(EP) Limited(I.T.A. No.221 of 2006).
Notice of motion for 5.11.2008.
Dasti only.”
2.We have heard learned counsel for the parties and perused therecord.
I. T. A. No. 344 of 2008
3.Learned counsel for the assessee is unable to show that theorder relied upon by the Revenue is not applicable to the instant case.4.Accordingly, this appeal is allowed in the same terms.
(ADARSH KUMAR GOEL)JUDGE
December 22, 2008monika
( L. N. MITTAL )JUDGE
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