Punjab Tractors Ltd. Sas, Nagar, Mohali.… v. Commissioner Of Income Tax, Patiala And Another

IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH ��������������������������������������� DATE OF DECISION: 3rd February,2017 Punjab Tractors Ltd. SAS, Nagar, Mohali.…..Appellant versus Commissioner of Income Tax, Patiala and another ...Respondents CORAM:- HON'BLE MR.JUSTICE S.J. VAZIFDAR, CHIEF JUSTICE HON’BLE MR. JUSTICE DEEPAK SIBAL, JUDGE. Present: Mrs.Radhika Suri, Senior Advocate with Ms. Rinku Dahiya, Advocate, and Mr. Manpreet Singh, Advocate, for the appellant. Mr. Zora Singh Klar, Advocate,for the respondents. .. S.J.VAZIFDAR,CHIEFJUSTICE: This is an appeal against the order of the Income Tax Appellate Tribunal in respect of a rectification application filed by the assessee. The matter pertains to the assessment year 2009-10. The main appeal against the order of the Income Tax Appellate Tribunal is Income Tax Appeal No. 461 of 2015 Punjab Tractors Ltd. SAS, Nagar, Mohali v. Commissioner of Income Tax, Patiala and another which we disposed of today in terms of the judgment delivered by us today in Income Tax Appeal No. 458 of 2015 Punjab Tractors Ltd. SAS, Nagar, Mohali v. Commissioner of Income Tax, Patiala and another. Accordingly this appeal is disposed of in the same terms as ITA No. 458 of 2015, ITA No. 456 of 2015 and ITA No. 461 of 2015. The assessee shall be entitled to raise the issues in this appeal before the Assessing Officer while computing the amount under Rule 8D. (S.J.VAZIFDAR) CHIEF JUSTICE 03.02.2017 ravinder sharma (DEEPAK SIBAL) JUDGE NOTE: Whether speaking/non-speaking: Speaking√ Whether reportable: No√