M/S Freeman Measures Pvt. Ltd v. Commissioner Of Income Tax, Ludhiana And Anr

420IN THE HIGH COURT OF PUNJAB & HARYANA|AT CHANDIGARH ke kITA No. 220 of 2001DECIDED ON: FEBRUARY 11, 2020 M/S FREEMAN MEASURES PVT. LTD, VERSUS APPELLANT COMMISSIONER OF INCOME TAX, LUDHIANA AND ANR RESPONDENTS CORAM:HON'BLE MR. JUSTICE AJAY TEWARIHON'BLE MR. JUSTICE AVNEESH JHINGAN Present:Mr. Alok Mittal, Advocate, for the appellant. Mr. Sandeep Goyal, Advocate, for the respondents. AJAY TEWARI, J (Oral): ok o This appeal under Section 260A of Income Tax Act, 1961 has beenfiled against the order of the Income Tax Appellate Tribunal, Chandigarh Bench“A” maintaining some dis-allowances in terms of car expenses for personal use,depreciation and staff welfare expenses etc.| 2.Having gone through the facts of the case we find that each of theissue 1S a pure question of fact. 3.It has not been shown that these findings have been arrived at perverse Nanne I. JAJAY TEWARITJUDGE JAVNEESH JHINGAN]JUDGE FEBRUARY II, 2020 sham1. Whether speaking/ reasonedYes/No2. Whether reportableYes /No1. Whether speaking/ reasonedYes/No2. Whether reportableYes /No