Shiv Kumar Ohri (Huf v. Commissioner Of Income Tax, Jalandhar And Another

ITA No.99 of 2001 {1} 414-]IN THE HIGH COURT OF PUNJAB & HARYANAAT CHANDIGARHy+. Date of Decision: 06.02.2020 1ITA No.99 of 2001 Shiv Kumar Ohri (HUF), Versus Appellant Commissioner of Income Tax, Jalandhar and another| Respondents 2.ITA No.100 of 2001 Shiv Kumar Ohri (HUF) Versus Appellant Commissioner of Income Tax, Jalandhar and another| Respondents CORAM: HON'BLE MR. JUSTICE AJAY TEWARIHON'BLE MR. JUSTICE AVNEESH JHINGAN Present:Mr. Alok Mittal, Advocatefor the appellant.for the appellant. Mr. Vivek Sethi, Sr. Standing Counsel for the Revenue.With Mr. Varun Issar, Jr. Standing Counsel. ++++ AJAY TEWARI, J. (Oral) ,-.These two appeals have been filed under Section 260-Aof the Income Tax Act, 1961 against the order passed by theIncome Tax Appellate Tribunal, Amritsar in ITA No.234(ASR)/1993and MA No.19(ASR)/2000 in ITA No./734(ASR)//1993 for theassessment year 1989-90 respectively. ,1.Tne issue involved in potn the appeals relates to aemandof|=88 3-3:4' ,8.Considering the trivial nature of impact, we do not deem it ITA No.99 of 2001 appropriate to decide the appeals and the same are, therefore,dismissed, leaving the questions of law to be decided in some otherCdaS@ ,9.Ordered accordingly. ,>.Since the appeals are dismissed, the pendingapplication, if any, stands disposed of.application, if any, stands disposed of. JUDGE JUDGE February 06, 2020 pankaj baweja I. Whether speaking/ reasonedYes/Noa. Whether reportableYes/No