Shri Mohan Singh v. Commissioner Of Income Tax, Panchkula

IN THE HIGH COURT FOR THE STATES OF PUNJAB AND HARYANAAT CHANDIGARH ITA No.282 of 2004 Date of decision: July 04, 2013. Shri Mohan Singh ... Appellant v. Commissioner of Income Tax, Panchkula ... Respondent CORAM: HON'BLE MR. JUSTICE RAJIVE BHALLAHON'BLE MR. JUSTICE DR. BHARAT BHUSHAN PARSOON Present:Shri Pankaj Jain, Advocate, for the appellant.Shri Yogesh Putney, Advocate for the respondent. Rajive Bhalla, J. (Oral): This order shall dispose of ITA No.282 of 2004, ITANo.102 of 2005 and ITA No.142 of 2005 as they involve adjudicationof same questions of facts and law. For the sake of convenience, factsare being taken from ITA No.282 of 2004. The revenue has filed the present appeal under Section260A of the Income Tax Act, 1961, challenging the correctness oforder dated 30.6.2004, passed by the Income Tax Appellate Tribunal,Chandigarhi Bench, for the assessment year 1993-94. Counsel for the parties agree that the questions of law framed in the present appeals have been answered in favour of therevenue in ITA No.498 of 2005 titled as “Commissioner of Income- Tax, Karnal Versus Puneet Chugh”, decided on 07.02.2011, and, ITA No.282 of 2004 -2- therefore, the present appeals may be allowed in terms of theaforementioned judgment. In view of agreement between counsel for the parties, theappeals are allowed, order dated 30.6.2004, passed by the Income TaxAppellate Tribunal, Chandigarh Bench, for the assessment year 1993-94, is set aside. [ Rajive Bhalla ] Judge July 04, 2013. kadyan [Dr. Bharat Bhushan Parsoon] Judge