Ita/235/2012 Of Commissioner Of Income Tax Ldh v. Satish Bala Malhotra & Ors

IN THE HIGH COURT OF PUNJAB AND HARYANA ATCHANDIGARH. ITA No. 235 of 2012 (O&M)Date of decision:11.08.2016 Commissioner of Income Tax (Central), Ludhiana ©Versus| ..Appellant Smt. Satish Bala Malhotra and others ~ ...Respondents CORAMHONBLE MR. JUSTICE S. J. VAZIFDAR, CHIEF JUSTICEHON5BLE MR. JUSTICE DEEPAK SIBAL Present: Mr. Rajesh Katoch, Advocate for the appellant. Mr. Pankaj Jain, Senior Advocate with Mr. Sachin Bhardwaj, Advocate ©Mr. Divya Suri, Advocate Mr. Gaurav Mittal, Advocate for the respondents. ee S.J. VAZIFDAR, C.J. (QRAL) This is an appeal against the order of the Tribunal in respect ofthe assessment year 2006-07. The appellant/Department raised substantialquestions of law relating to deemed dividend. The Division Bench of thisCourt by an order dated 28.10.2013, in a group of income tax appealsincluding the present appeal, held that the Tribunal had rightly deleted thisaddition. In the other appeals, other issues were also involved and therefore,notice of motion was issued in all the appeals in respect of the other issues.However, in this appeal, no other issue arises. © Accordingly, the appeal is dismissed in view of the order dated28.10.2013. (S.J. VAZIFDAR)CHIEF JUSTICE (DEEPAK SIBAL)JUDGE) 11.08.2016%& Whether speaking/reasoned Yes/No) Whether reportable Yes/No