Commissioner Of Income Taxfaridabad v. The Senior Post Master,Faridabad

IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH. --- Income Tax Appeal No. 192 of 2008Date of decision: 21.3.2011 Commissioner of Income TaxFaridabad --- Appellant Versus The Senior Post Master,Faridabad --- Respondent CORAM:HON’BLE MR. JUSTICE ADARSH KUMAR GOELHON’BLE MR. JUSTICE AJAY KUMAR MITTALHON’BLE MR. JUSTICE AJAY KUMAR MITTAL --- Present:Ms. Urvashi Dhugga, Senior Standing Counselfor the appellant-Revenue. --- AJAY KUMAR MITTAL, J. This appeal under Section 260A of the Income-Tax Act, 1961(for short “the Act”) has been filed by the Revenue against the order dated16.11.2006, passed by the Income Tax Appellate Tribunal Delhi Bench ‘I’,New Delhi (in short “the Tribunal”) in ITA No. 933/DEL/2005, relating tothe assessment year 2002-2003. The appeal was admitted by this Court for determination of thefollowing substantial question of law: “Whether on the facts and in the circumstances of the case,the ITAT is right in upholding the order of Ld. CIT(A) inallowing the appeal of the assessee and holding the appeal of the Revenue as infructuous whereas the application of theassessee under Section 154 was beyond the scope of thatsection.” In view of dismissal of Income Tax Appeal No. 120 of 2006 by aseparate detailed order of even date, this appeal has been renderedinfructuous and is disposed of as such. (AJAY KUMAR MITTAL) JUDGE March 21, 2011*rkmalik* (ADARSH KUMAR GOEL) JUDGE