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

��������������������������������������� DATE OF DECISION: 3rd February,2017 Punjab Tractors Ltd. SAS, Nagar, Mohali. versus …..Appellant 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 the assessee’s application for rectification in respect of the assessment year 2008-09. 2. We have by separate order and judgment today disposed of Income Tax Appeal No. 458 of 2015 Punjab Tractors Ltd. SAS, Nagar, Mohali v. Commissioner of Income Tax, Patiala and another which was an appeal against the order of the Income Tax Appellate Tribunal relating to the assessment proceedings itself. It is agreed that the result of this appeal follows the result in ITA No. 458 of 2015 Punjab Tractors Ltd. SAS, Nagar, Mohali v. Commissioner of Income Tax, Patiala. It will be open to the assessee to raise the issues in this appeal before the Assessing Officer. With these observations, the appeal stands disposed of. (S.J.VAZIFDAR) CHIEF JUSTICE 03.02.2017 ravinder sharma (DEEPAK SIBAL) JUDGE NOTE: Whether speaking/non-speaking: Speaking√ Whether reportable: No√