Commissioner Of Income Tax v. Sh. Deepak Mittal

IN THE HIGH COURT OF PUNJAB AND HARYANA ATCHANDIGARH. I.T.A. No.61 of 2011 Date of decision: 27.4.2011 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 appellant. for the appellant. --- ADARSH KUMAR GOEL, J. This appeal has been preferred by the revenue underSection 260-A of the Income Tax Act, 1961 (for short, “the Act”)against the order of the Income Tax Appellate Tribunal, Amritsarin ITA No.79(ASR)2010 for the assessment year 2006-07claiming following substantial question 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 correctappreciation of the facts and circumstances ofthe case?of 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 correctappreciation 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.”the 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 appellant fairly states that thematter is covered against the revenue by earlier order of thisCourt dated 15.12.2010 in I.T.A. No.681 of 2010 inCIT v. Sh.Deepak Mittal. Accordingly, this appeal is dismissed. (ADARSH KUMAR GOEL) JUDGE April 27, 2011ashwani ( AJAY KUMAR MITTAL ) JUDGE