Commissioner Of Income Tax v. Sh. Deepak Mittal

IN THE HIGH COURT OF PUNJAB AND HARYANA ATCHANDIGARH. I.T.A. No.681 of 2010 (O&M) & other connected cases beingITA Nos.682, 683 and 684 of 2010 (O&M)Date of decision: 15.12.2010 Commissioner of Income Tax. Vs. Sh. Deepak Mittal. -----Appellant. -----Respondent CORAM:- HON'BLE MR. JUSTICE ADARSH KUMAR GOELHON'BLE MR. JUSTICE AJAY KUMAR MITTAL Present:-Mr. Vivek Sethi, Standing counselfor the Revenue.for the Revenue. --- ADARSH KUMAR GOEL, J. This order will dispose of ITA Nos.681, 682, 683 and684 of 2010 as all the appeals involve common questions of law. I.T.A. No.681 of 2010 has been preferred by therevenue under Section 260-A of the Income Tax Act, 1961 (forshort, “the Act”) against the order of the Income Tax AppellateTribunal, Amritsar in I.T.A. No.452(ASR)/2009 for the assessmentyear 2001-02 claiming following substantial questions of law:- “(i)Whether on the facts and in the circumstancesof the case, the Hon’ble ITAT is right in law indismissing the appeal of Revenue by relying onthe order of Hon’ble Punjab and Haryana HighCourt which is not based on the correctof the case, the Hon’ble ITAT is right in law indismissing the appeal of Revenue by relying onthe order of Hon’ble Punjab and Haryana HighCourt which is not based on the correct appreciation of the facts and circumstances ofthe case? (ii)Whether on the facts ad in the circumstances ofthe case, the Hon’ble ITAT was justified intreating the assessee’s Baddi (H.P.) Unit as amanufacturer when the Hon’ble Punjab andHaryana High Court has itself observed that allcritical machinery operation of chasis parts i.e.Rear Cover, Differential housing and reductionunit were being done at M/s ITL, Hoshiarpur onprecision sophisticated CNC and other specialpurpose machines.” Learned counsel for the revenue does not disputethat identical issue was decided against the revenue by this Courtin the case of the assessee vide judgment dated 17.2.2010 inI.T.A. No.523 of 2009CITv. Deepak Mittal,against which SLPwas dismissed by the Hon’ble Supreme Court on 6.12.2010 beingPetition for Special Leave to Appeal (Civil)......./2010 (CC17443/2010) CIT, Jalandharv. Deepak Mittal. Accordingly, the appeals are dismissed. A photocopy of this order be placed on the file of each connected case. (ADARSH KUMAR GOEL) JUDGE December 15, 2010ashwani ( AJAY KUMAR MITTAL ) JUDGE